Search results for: Common fixed point
2729 High Level Synthesis of Digital Filters Based On Sub-Token Forwarding
Authors: Iyad F. Jafar, Sandra J. Alrawashdeh, Ban K. Alhamayel
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High level synthesis (HLS) is a process which generates register-transfer level design for digital systems from behavioral description. There are many HLS algorithms and commercial tools. However, most of these algorithms consider a behavioral description for the system when a single token is presented to the system. This approach does not exploit extra hardware efficiently, especially in the design of digital filters where common operations may exist between successive tokens. In this paper, we modify the behavioral description to process multiple tokens in parallel. However, this approach is unlike the full processing that requires full hardware replication. It exploits the presence of common operations between successive tokens. The performance of the proposed approach is better than sequential processing and approaches that of full parallel processing as the hardware resources are increased.Keywords: Digital filters, High level synthesis, Sub-token forwarding
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14522728 Adaptive Score Normalization: A Novel Approach for Multimodal Biometric Systems
Authors: Anouar Ben Khalifa, Sami Gazzah, Najoua Essoukri BenAmara
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Multimodal biometric systems integrate the data presented by multiple biometric sources, hence offering a better performance than the systems based on a single biometric modality. Although the coupling of biometric systems can be done at different levels, the fusion at the scores level is the most common since it has been proven effective than the rest of the fusion levels. However, the scores from different modalities are generally heterogeneous. A step of normalizing the scores is needed to transform these scores into a common domain before combining them. In this paper, we study the performance of several normalization techniques with various fusion methods in a context relating to the merger of three unimodal systems based on the face, the palmprint and the fingerprint. We also propose a new adaptive normalization method that takes into account the distribution of client scores and impostor scores. Experiments conducted on a database of 100 people show that the performances of a multimodal system depend on the choice of the normalization method and the fusion technique. The proposed normalization method has given the best results.
Keywords: Multibiometrics, Fusion, Score level, Score normalization, Adaptive normalization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 35372727 A Large Dataset Imputation Approach Applied to Country Conflict Prediction Data
Authors: Benjamin D. Leiby, Darryl K. Ahner
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This study demonstrates an alternative stochastic imputation approach for large datasets when preferred commercial packages struggle to iterate due to numerical problems. A large country conflict dataset motivates the search to impute missing values well over a common threshold of 20% missingness. The methodology capitalizes on correlation while using model residuals to provide the uncertainty in estimating unknown values. Examination of the methodology provides insight toward choosing linear or nonlinear modeling terms. Static tolerances common in most packages are replaced with tailorable tolerances that exploit residuals to fit each data element. The methodology evaluation includes observing computation time, model fit, and the comparison of known values to replaced values created through imputation. Overall, the country conflict dataset illustrates promise with modeling first-order interactions, while presenting a need for further refinement that mimics predictive mean matching.
Keywords: Correlation, country conflict, imputation, stochastic regression.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4022726 Q-Learning with Eligibility Traces to Solve Non-Convex Economic Dispatch Problems
Authors: Mohammed I. Abouheaf, Sofie Haesaert, Wei-Jen Lee, Frank L. Lewis
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Economic Dispatch is one of the most important power system management tools. It is used to allocate an amount of power generation to the generating units to meet the load demand. The Economic Dispatch problem is a large scale nonlinear constrained optimization problem. In general, heuristic optimization techniques are used to solve non-convex Economic Dispatch problem. In this paper, ideas from Reinforcement Learning are proposed to solve the non-convex Economic Dispatch problem. Q-Learning is a reinforcement learning techniques where each generating unit learn the optimal schedule of the generated power that minimizes the generation cost function. The eligibility traces are used to speed up the Q-Learning process. Q-Learning with eligibility traces is used to solve Economic Dispatch problems with valve point loading effect, multiple fuel options, and power transmission losses.
Keywords: Economic Dispatch, Non-Convex Cost Functions, Valve Point Loading Effect, Q-Learning, Eligibility Traces.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20742725 Circuit Breaker and Transformer Monitoring
Authors: M.Nafar, A.H.Gheisari, A.Alesaadi
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Since large power transformers are the most expensive and strategically important components of any power generator and transmission system, their reliability is crucially important for the energy system operation. Also, Circuit breakers are very important elements in the power transmission line so monitoring the events gives a knowledgebase to determine time to the next maintenance. This paper deals with the introduction of the comparative method of the state estimation of transformers and Circuit breakers using continuous monitoring of voltage, current. This paper gives details a new method based on wavelet to apparatus insulation monitoring. In this paper to insulation monitoring of transformer, a new method based on wavelet transformation and neutral point analysis is proposed. Using the EMTP tools, fault in transformer winding and the detailed transformer winding model were simulated. The current of neutral point of winding was analyzed by wavelet transformation. It is shown that the neutral current of the transformer winding has useful information about fault in insulation of the transformer.Keywords: Wavelet, Power Transformer, EMTP, CircuitBreaker, Monitoring
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20262724 The Analysis of Hazard and Sensitivity of Potential Resource of Emergency Water Supply
Authors: A. Bumbová, M. Čáslavský, F. Božek, J. Dvořák
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The paper deals with the analysis of hazards and sensitivity of potential resource of emergency water supply of population in a selected region of the Czech Republic. The procedure of identification and analysis of hazards and sensitivity is carried out on the basis of a unique methodology of classifying the drinking water resources earmarked for emergency supply of population. The hazard identification is based on a general register of hazards for individual parts of hydrological structure and the elements of technological equipment. It is followed by a semi-quantitative point indexation for the activation of each identified hazard, i.e. fires of anthropogenic origin, flood and the increased radioactive background accompanied by the leak of radon. Point indexation of sensitivity has been carried out at the same time. The analysis is the basis for a risk assessment of potential resource of emergency supply of population and the subsequent classification of such resource within the system of crisis planning.
Keywords: Hazard identification, sensitivity, semi-quantitative assessment, emergency water supply, crisis situation, ground water.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15992723 Vehicular Ad Hoc Network
Authors: S. Swapna Kumar
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A Vehicular Ad-Hoc Network (VANET) is a mobile Ad-Hoc Network that provides connectivity moving device to fixed equipments. Such type of device is equipped with vehicle provides safety for the passengers. In the recent research areas of traffic management there observed the wide scope of design of new methodology of extension of wireless sensor networks and ad-hoc network principal for development of VANET technology. This paper provides the wide research view of the VANET and MANET concept for the researchers to contribute the better optimization technique for the development of effective and fast atomization technique for the large size of data exchange in this complex networks.
Keywords: Ad-Hoc, MANET, Sensors, Security, VANET
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 44912722 A Survey on Supply Chain Management and E Commerce Technology Adoption among Logistics Service Providers in Johor
Authors: Mohd Iskandar bin Illyas Tan, Iziati Saadah bt Ibrahim
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Logistics is part of the supply chain processes that plans, implements, and controls the efficient and effective forward and reverse flow and storage of goods, services, and related information between the point of origin and the point of consumption in order to meet customer requirements. This research aims to investigate the current status and future direction of the use of Information Technology (IT) for logistics, focusing on Supply Chain Management (SCM) and E-Commerce adoption in Johor. Therefore, this research stresses on the type of technology being adopted, factors, benefits and barriers affecting the innovation in SCM and ECommerce technology adoption among Logistics Service Providers (LSP). A mailed questionnaire survey was conducted to collect data from 265 logistics companies in Johor. The research revealed that SCM technology adoption among LSP was higher as they had adopted SCM technology in various business processes while they perceived a high level of benefits from SCM adoption. Obviously, ECommerce technology adoption among LSP is relatively low.
Keywords: E-Commerce, Johor, Logistics Service Providers, Supply Chain Management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31002721 Unified Method to Block Pornographic Images in Websites
Authors: Sakthi Priya Balaji R., Vijayendar G.
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This paper proposes a technique to block adult images displayed in websites. The filter is designed so as to perform even in exceptional cases such as, where face detection is not possible or improper face visibility. This is achieved by using an alternative phase to extract the MFC (Most Frequent Color) from the Human Body regions estimated using a biometric of anthropometric distances between fixed rigidly connected body locations. The logical results generated can be protected from overriding by a firewall or intrusion, by encrypting the result in a SSH data packet.
Keywords: Face detection, characteristics extraction andclassification, Component based shape analysis and classification, open source SSH V2 protocol
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13822720 Mapping Complex, Large – Scale Spiking Networks on Neural VLSI
Authors: Christian Mayr, Matthias Ehrlich, Stephan Henker, Karsten Wendt, René Schüffny
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Traditionally, VLSI implementations of spiking neural nets have featured large neuron counts for fixed computations or small exploratory, configurable nets. This paper presents the system architecture of a large configurable neural net system employing a dedicated mapping algorithm for projecting the targeted biology-analog nets and dynamics onto the hardware with its attendant constraints.Keywords: Large scale VLSI neural net, topology mapping, complex pulse communication.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16732719 Selection of Intensity Measure in Probabilistic Seismic Risk Assessment of a Turkish Railway Bridge
Authors: M. F. Yilmaz, B. Ö. Çağlayan
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Fragility curve is an effective common used tool to determine the earthquake performance of structural and nonstructural components. Also, it is used to determine the nonlinear behavior of bridges. There are many historical bridges in the Turkish railway network; the earthquake performances of these bridges are needed to be investigated. To derive fragility curve Intensity measures (IMs) and Engineering demand parameters (EDP) are needed to be determined. And the relation between IMs and EDP are needed to be derived. In this study, a typical simply supported steel girder riveted railway bridge is studied. Fragility curves of this bridge are derived by two parameters lognormal distribution. Time history analyses are done for selected 60 real earthquake data to determine the relation between IMs and EDP. Moreover, efficiency, practicality, and sufficiency of three different IMs are discussed. PGA, Sa(0.2s) and Sa(1s), the most common used IMs parameters for fragility curve in the literature, are taken into consideration in terms of efficiency, practicality and sufficiency.
Keywords: Railway bridges, earthquake performance, fragility analyses, selection of intensity measures.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8812718 Experimental Tests of a Vertical-Axis Wind Turbine with Twisted Blades
Authors: Gabriele Bedon, Marco Raciti Castelli, Ernesto Benini
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An experimental campaign of measurements for a Darrieus vertical-axis wind turbine (VAWT) is presented for open field conditions. The turbine is characterized by a twisted bladed design, each blade being placed at a fixed distance from the rotational shaft. The experimental setup to perform the acquisitions is described. The results are lower than expected, due to the high influence of the wind shear.Keywords: Vertical-axis wind turbine, Darrieus wind turbine, twisted blades, experimental measurements, wind shear.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25992717 Quadrature Formula for Sampled Functions
Authors: Khalid Minaoui, Thierry Chonavel, Benayad Nsiri, Driss Aboutajdine
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This paper deals with efficient quadrature formulas involving functions that are observed only at fixed sampling points. The approach that we develop is derived from efficient continuous quadrature formulas, such as Gauss-Legendre or Clenshaw-Curtis quadrature. We select nodes at sampling positions that are as close as possible to those of the associated classical quadrature and we update quadrature weights accordingly. We supply the theoretical quadrature error formula for this new approach. We show on examples the potential gain of this approach.
Keywords: Gauss-Legendre, Clenshaw-Curtis, quadrature, Peano kernel, irregular sampling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14052716 Fuzzy Analytic Hierarchy Process for Determination of Supply Chain Performance Evaluation Criteria
Authors: Ibrahim Cil, Onur Kurtcu, H. Ibrahim Demir, Furkan Yener, Yusuf. S. Turkan, Muharrem Unver, Ramazan Evren
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Fuzzy AHP (Analytic Hierarchy Process) method is decision-making way at the end of integrating the current AHP method with fuzzy structure. In this study, the processes of production planning, inventory management and purchasing department of a system were analysed and were requested to decide the performance criteria of each area. At this point, the current work processes were analysed by various decision-makers and comparing each criteria by giving points according to 1-9 scale were completed. The criteria were listed in order to their weights by using Fuzzy AHP approach and top three performance criteria of each department were determined. After that, the performance criteria of supply chain consisting of three departments were asked to determine. The processes of each department were compared by decision-makers at the point of building the supply chain performance system and getting the performance criteria. According to the results, the criteria of performance system of supply chain by using Fuzzy AHP were determined for which will be used in the supply chain performance system in the future.
Keywords: AHP, fuzzy, performance evaluation, supply chain.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10452715 Use of Social Media in PR: A Change of Trend
Authors: Tang Mui Joo, Chan Eang Teng
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The use of social media has become more defined. It has been widely used for the purpose of business. More marketers are now using social media as tools to enhance their businesses. Whereas on the other hand, there are more and more people spending their time through mobile apps to be engaged in the social media sites like YouTube, Facebook, Twitter and others. Social media has even become common in Public Relations (PR). It has become number one platform for creating and sharing content. In view to this, social media has changed the rules in PR where it brings new challenges and opportunities to the profession. Although corporate websites, chat-rooms, email customer response facilities and electronic news release distribution are now viewed as standard aspects of PR practice, many PR practitioners are still struggling with the impact of new media though the implementation of social media is potentially reducing the cost of communication. It is to the point that PR practitioners are not fully embracing new media, they are ill-equipped to do so and they have a fear of the technology. Somehow that social media has become a new style of communication that is characterized by conversation and community. It has become a platform that allows individuals to interact with one another and build relationship among each other. Therefore, in the use of business world, consumers are able to interact with those companies that have joined any social media. Based on their experiences with social networking site interactions, they are also exposed to personal interaction while communicating. This paper is to study the impact of social media to PR. This paper discovers the potential changes of PR practices in a developing country like Malaysia. Eventually the study reflects on how PR practitioners are actually using social media in the country. This paper is based on two theories in its development of this research foundation. Media Ecology Theory is to support the impact and changes to PR. Social Penetration Theory is to reflect on how the use of social media is among PRs. This research is using survey with PR practitioners in its data collection. The results have shown that PR professionals value social media more than they actually use it and the way of organizations communicate had been changed due to the transformation of social media.Keywords: New media, social media, PR.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 60662714 Effect of Concentration of Sodium Borohydrate on the Synthesis of Silicon Nanoparticles via Microemulsion Route
Authors: W. L. Liong, Srimala Sreekantan, Sabar D. Hutagalung
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The effect of concentration of reduction agent of sodium borohydrate (NaBH4) on the properties of silicon nanoparticles synthesized via microemulsion route is reported. In this work, the concentration of the silicon tetrachloride (SiCl4) that served as silicon source with sodium hydroxide (NaOH) and polyethylene glycol (PEG) as stabilizer and surfactant, respectively, are keep fixed. Four samples with varied concentration of NaBH4 from 0.05 M to 0.20 M were synthesized. It was found that the lowest concentration of NaBH4 gave better formation of silicon nanoparticles.Keywords: Microelmusion, nanoparticles, reduction, silicon
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19612713 A Novel Method to Evaluate Line Loadability for Distribution Systems with Realistic Loads
Authors: K. Nagaraju, S. Sivanagaraju, T. Ramana, V. Ganesh
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This paper presents a simple method for estimation of additional load as a factor of the existing load that may be drawn before reaching the point of line maximum loadability of radial distribution system (RDS) with different realistic load models at different substation voltages. The proposed method involves a simple line loadability index (LLI) that gives a measure of the proximity of the present state of a line in the distribution system. The LLI can use to assess voltage instability and the line loading margin. The proposed method also compares with the existing method of maximum loadability index [10]. The simulation results show that the LLI can identify not only the weakest line/branch causing system instability but also the system voltage collapse point when it is near one. This feature enables us to set an index threshold to monitor and predict system stability on-line so that a proper action can be taken to prevent the system from collapse. To demonstrate the validity of the proposed algorithm, computer simulations are carried out on two bus and 69 bus RDS.Keywords: line loadability index, line loading margin, maximum line loadability, system stability, radial distribution system
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19502712 A Study of Various Numerical Turbulence Modeling Methods in Boundary Layer Excitation of a Square Ribbed Channel
Authors: Hojjat Saberinejad, Adel Hashiehbaf, Ehsan Afrasiabian
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Among the various cooling processes in industrial applications such as: electronic devices, heat exchangers, gas turbines, etc. Gas turbine blades cooling is the most challenging one. One of the most common practices is using ribbed wall because of the boundary layer excitation and therefore making the ultimate cooling. Vortex formation between rib and channel wall will result in a complicated behavior of flow regime. At the other hand, selecting the most efficient method for capturing the best results comparing to experimental works would be a fascinating issue. In this paper 4 common methods in turbulence modeling: standard k-e, rationalized k-e with enhanced wall boundary layer treatment, k-w and RSM (Reynolds stress model) are employed to a square ribbed channel to investigate the separation and thermal behavior of the flow in the channel. Finally all results from different methods which are used in this paper will be compared with experimental data available in literature to ensure the numerical method accuracy.Keywords: boundary layer, turbulence, numerical method, rib cooling
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16832711 Neural Networks and Particle Swarm Optimization Based MPPT for Small Wind Power Generator
Authors: Chun-Yao Lee, Yi-Xing Shen, Jung-Cheng Cheng, Yi-Yin Li, Chih-Wen Chang
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This paper proposes the method combining artificial neural network (ANN) with particle swarm optimization (PSO) to implement the maximum power point tracking (MPPT) by controlling the rotor speed of the wind generator. First, the measurements of wind speed, rotor speed of wind power generator and output power of wind power generator are applied to train artificial neural network and to estimate the wind speed. Second, the method mentioned above is applied to estimate and control the optimal rotor speed of the wind turbine so as to output the maximum power. Finally, the result reveals that the control system discussed in this paper extracts the maximum output power of wind generator within the short duration even in the conditions of wind speed and load impedance variation.Keywords: Maximum power point tracking, artificial neuralnetwork, particle swarm optimization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21952710 Geometric Data Structures and Their Selected Applications
Authors: Miloš Šeda
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Finding the shortest path between two positions is a fundamental problem in transportation, routing, and communications applications. In robot motion planning, the robot should pass around the obstacles touching none of them, i.e. the goal is to find a collision-free path from a starting to a target position. This task has many specific formulations depending on the shape of obstacles, allowable directions of movements, knowledge of the scene, etc. Research of path planning has yielded many fundamentally different approaches to its solution, mainly based on various decomposition and roadmap methods. In this paper, we show a possible use of visibility graphs in point-to-point motion planning in the Euclidean plane and an alternative approach using Voronoi diagrams that decreases the probability of collisions with obstacles. The second application area, investigated here, is focused on problems of finding minimal networks connecting a set of given points in the plane using either only straight connections between pairs of points (minimum spanning tree) or allowing the addition of auxiliary points to the set to obtain shorter spanning networks (minimum Steiner tree).Keywords: motion planning, spanning tree, Steiner tree, Delaunay triangulation, Voronoi diagram.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15042709 Optimization of Fuel Consumption of a Bus used in City Line with Regulation of Driving Characteristics
Authors: Muammer Ozkan, Orkun Ozener, Irfan Yavasliol
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The fuel cost of the motor vehicle operating on its common route is an important part of the operating cost. Therefore, the importance of the fuel saving is increasing day by day. One of the parameters which improve fuel saving is the regulation of driving characteristics. The number and duration of stop is increased by the heavy traffic load. It is possible to improve the fuel saving with regulation of traffic flow and driving characteristics. The researches show that the regulation of the traffic flow decreases fuel consumption, but it is not enough to improve fuel saving without the regulation of driving characteristics. This study analyses the fuel consumption of two trips of city bus operating on its common route and determines the effect of traffic density and driving characteristics on fuel consumption. Finally it offers some suggestions about regulation of driving characteristics to improve the fuel saving. Fuel saving is determined according to the results obtained from simulation program. When experimental and simulation results are compared, it has been found that the fuel saving was reached up the to 40 percent ratios.Keywords: Fuel Consumption, Fuel Economy, Driving Characteristics, Optimization
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18232708 Affine Projection Adaptive Filter with Variable Regularization
Authors: Young-Seok Choi
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We propose two affine projection algorithms (APA) with variable regularization parameter. The proposed algorithms dynamically update the regularization parameter that is fixed in the conventional regularized APA (R-APA) using a gradient descent based approach. By introducing the normalized gradient, the proposed algorithms give birth to an efficient and a robust update scheme for the regularization parameter. Through experiments we demonstrate that the proposed algorithms outperform conventional R-APA in terms of the convergence rate and the misadjustment error.Keywords: Affine projection, regularization, gradient descent, system identification.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15962707 Software Engineering Inspired Cost Estimation for Process Modelling
Authors: Felix Baumann, Aleksandar Milutinovic, Dieter Roller
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Up to this point business process management projects in general and business process modelling projects in particular could not rely on a practical and scientifically validated method to estimate cost and effort. Especially the model development phase is not covered by a cost estimation method or model. Further phases of business process modelling starting with implementation are covered by initial solutions which are discussed in the literature. This article proposes a method of filling this gap by deriving a cost estimation method from available methods in similar domains namely software development or software engineering. Software development is regarded as closely similar to process modelling as we show. After the proposition of this method different ideas for further analysis and validation of the method are proposed. We derive this method from COCOMO II and Function Point which are established methods of effort estimation in the domain of software development. For this we lay out similarities of the software development process and the process of process modelling which is a phase of the Business Process Management life-cycle.Keywords: Cost Estimation, Effort Estimation, Process Modelling, Business Process Management, COCOMO.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22752706 An Analysis of Dynamic Economic Dispatch Using Search Space Reduction Based Gravitational Search Algorithm
Authors: K. C. Meher, R. K. Swain, C. K. Chanda
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This paper presents the performance analysis of dynamic search space reduction (DSR) based gravitational search algorithm (GSA) to solve dynamic economic dispatch of thermal generating units with valve point effects. Dynamic economic dispatch basically dictates the best setting of generator units with anticipated load demand over a definite period of time. In this paper, the presented technique is considered that deals an inequality constraints treatment mechanism known as DSR strategy to accelerate the optimization process. The presented method is demonstrated through five-unit test systems to verify its effectiveness and robustness. The simulation results are compared with other existing evolutionary methods reported in the literature. It is intuited from the comparison that the fuel cost and other performances of the presented approach yield fruitful results with marginal value of simulation time.Keywords: Dynamic economic dispatch, dynamic search space reduction strategy, gravitational search algorithm, ramp rate limits, valve-point effects.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14862705 Client Importance and Audit Quality under Civil Law versus Common Law Societies
Authors: Kelly Grani Yuen
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Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.
Keywords: Audit quality, client importance, jurisdiction, modified audit opinions.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10972704 Level of Service Based Methodology for Municipal Infrastructure Management
Authors: Z. Khan, O. Moselhi, T. Zayed
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Development of levels of service in municipal context is a flexible vehicle to assist in performing quality-cost trade-off analysis for municipal services. This trade-off depends on the willingness of a community to pay as well as on the condition of the assets. Community perspective of the performance of an asset from service point of view may be quite different from the municipality perspective of the performance of the same asset from condition point of view. This paper presents a three phased level of service based methodology for water mains that consists of :1)development of an Analytical Hierarchy model of level of service 2) development of Fuzzy Weighted Sum model of water main condition index and 3) deriving a Fuzzy logic based function that maps level of service to asset condition index. This mapping will assist asset managers in quantifying condition improvement requirement to meet service goals and to make more informed decisions on interventions and relayed priorities.Keywords: Asset Management, Level of Service, Condition Index, Analytical Hierarchy, Fuzzy Logic.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19402703 Analytical Proposal to Damage Assessment of Buried Continuous Pipelines during External Blast Loading
Authors: Danesh Nourzadeh, Sepideh Khorshid, Shiro Takada, Khosrow Bargi
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In this paper, transversal vibration of buried pipelines during loading induced by underground explosions is analyzed. The pipeline is modeled as an infinite beam on an elastic foundation, so that soil-structure interaction is considered by means of transverse linear springs along the pipeline. The pipeline behavior is assumed to be ideal elasto-plastic which an ultimate strain value limits the plastic behavior. The blast loading is considered as a point load, considering the affected length at some point of the pipeline, in which the magnitude decreases exponentially with time. A closed-form solution for the quasi-static problem is carried out for both elastic and elasticperfect plastic behaviors of pipe materials. At the end, a comparative study on steel and polyethylene pipes with different sizes buried in various soil conditions, affected by a predefined underground explosion is conducted, in which effect of each parameter is discussed.Keywords: Beam on elastic foundation, Buried pipelines, External explosion, Non-linear quasi-static solution.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23102702 Experimental Investigations on Nanoclay (Cloisite-15A) Modified Bitumen
Authors: Ashish Kumar, Sanjeev Kumar Suman
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This study investigated the influence of Cloisite-15A nanoclay on the physical, performance, and mechanical properties of bitumen binder. Cloisite-15A was blended in the bitumen in variegated percentages from 1% to 9% with increment of 2%. The blended bitumen was characterized using penetration, softening point, and dynamic viscosity using rotational viscometer, and compared with unmodified bitumen equally penetration grade 60/70. The rheological parameters were investigated using Dynamic Shear Rheometer (DSR), and mechanical properties were investigated by using Marshall Stability test. The results indicated an increase in softening point, dynamic viscosity and decrease in binder penetration. Rheological properties of bitumen increase complex modulus, decrease phase angle and improve rutting resistances as well. There was significant improvement in Marshall Stability, rather marginal improvement in flow value. The best improvement in the modified binder was obtained with 5% Cloisite-15A nanoclay.Keywords: Cloisite-15A, complex shear modulus, phase angle, rutting resistance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14192701 Hip and Valley Support Location in Wood Framing
Authors: P. Hajyalikhani, B. Hudson, D. Boll, L. Boren, Z. Sparks, M. Ward
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Wood Light frame construction is one of the most common types of construction methods for residential and light commercial building in North America and parts of Europe. The typical roof framing for wood framed building is sloped and consists of several structural members such as rafters, hips, and valleys which are connected to the ridge and ceiling joists. The common slopes for roofs are 3/12, 8/12, and 12/12. Wood framed residential roof failure is most commonly caused by wind damage in such buildings. In the recent study, one of the weaknesses of wood framed roofs is long unsupported structural member lengths, such as hips and valleys. The purpose of this research is to find the critical support location for long hips and valleys with different slopes. ForteWeb software is used to find the critical location. The analysis results demonstrating the maximum unbraced hip and valley length are from 8.5 to 10.25 ft. dependent on the slope and roof type.
Keywords: Light wood framed, bracing, construction, hip, valley, slope.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6592700 The Safety of WiMAX Insolid Propellant Rocket Production
Authors: Jiradett K., Ornin S.
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With the advance in wireless networking, IEEE 802.16 WiMAX technology has been widely deployed for several applications such as “last mile" broadband service, cellular backhaul, and high-speed enterprise connectivity. As a result, military employed WiMAX as a high-speed wireless connection for data-link because of its point to multi-point and non-line-of-sight (NLOS) capability for many years. However, the risk of using WiMAX is a critical factor in some sensitive area of military applications especially in ammunition manufacturing such as solid propellant rocket production. The US DoD policy states that the following certification requirements are met for WiMAX: electromagnetic effects on the environment (E3) and Hazards of Electromagnetic Radiation to Ordnance (HERO). This paper discuses the Recommended Power Densities and Safe Separation Distance (SSD) for HERO on WiMAX systems deployed on solid propellant rocket production. The result of this research found that WiMAX is safe to operate at close proximity distances to the rocket production based on AF Guidance Memorandum immediately changing AFMAN 91-201.
Keywords: WiMAX, ammunition, explosive, munition, solidpropellant, safety, rocket, missile
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1991