Search results for: sediment quality guidelines value.

Authors: Sri Hartati, 1Agus Harjoko, Brad G. Nickerson

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A prototype of an anomaly detection system was developed to automate process of recognizing an anomaly of roentgen image by utilizing fuzzy histogram hyperbolization image enhancement and back propagation artificial neural network. The system consists of image acquisition, pre-processor, feature extractor, response selector and output. Fuzzy Histogram Hyperbolization is chosen to improve the quality of the roentgen image. The fuzzy histogram hyperbolization steps consist of fuzzyfication, modification of values of membership functions and defuzzyfication. Image features are extracted after the the quality of the image is improved. The extracted image features are input to the artificial neural network for detecting anomaly. The number of nodes in the proposed ANN layers was made small. Experimental results indicate that the fuzzy histogram hyperbolization method can be used to improve the quality of the image. The system is capable to detect the anomaly in the roentgen image.

Keywords: Image processing, artificial neural network, anomaly detection.

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Authors: Azadeh Golshan, Craig Evans, Phillip Geary, Abigail Morrow, Zoe Rogers, Marcel Maeder

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22 physicochemical variables have been determined in water samples collected weekly from January to December in 2013 from three sampling stations located within a major drinking water reservoir. Classical Multivariate Curve Resolution Alternating Least Squares (MCR-ALS) analysis was used to investigate the environmental factors associated with the physico-chemical variability of the water samples at each of the sampling stations. Matrix augmentation MCR-ALS (MA-MCR-ALS) was also applied, and the two sets of results were compared for interpretative clarity. Links between these factors, reservoir inflows and catchment land-uses were investigated and interpreted in relation to chemical composition of the water and their resolved geographical distribution profiles. The results suggested that the major factors affecting reservoir water quality were those associated with agricultural runoff, with evidence of influence on algal photosynthesis within the water column. Water quality variability within the reservoir was also found to be strongly linked to physical parameters such as water temperature and the occurrence of thermal stratification. The two methods applied (MCR-ALS and MA-MCR-ALS) led to similar conclusions; however, MA-MCR-ALS appeared to provide results more amenable to interpretation of temporal and geological variation than those obtained through classical MCR-ALS.

Keywords: Catchment management, drinking water reservoir, multivariate curve resolution alternating least squares, thermal stratification, water quality.

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Authors: K. Kalaiselvan, K. Sekar, S. Elavarasi

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The use of laser beam welding for joining titanium and aluminum offers more advantages compared with conventional joining processes. Dissimilar metal combination is very much needed for aircraft structural industries and research activities. The quality of a weld joint is directly influenced by the welding input parameters. The common problem that is faced by the manufactures is the control of the process parameters to obtain a good weld joint with minimal detrimental. To overcome this issue, various parameters can be preferred to obtain quality of weld joint. In this present study an overall literature review on processing parameters such as offset distance, welding speed, laser power, shielding gas and filler metals are discussed with the effects on quality weldment. Additionally, mechanical properties of welds joint are discussed. The aim of the report is to review the recent progress in the welding of dissimilar titanium (Ti) and aluminum (Al) alloys to provide a basis for follow up research.

Keywords: Laser beam welding, titanium, aluminum, process parameters.

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Authors: Rohollah. Abdollahi, Alireza. Jalilian

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This paper presents a pulse doubling technique in a 12-pulse ac-dc converter which supplies direct torque controlled motor drives (DTCIMD-s) in order to have better power quality conditions at the point of common coupling. The proposed technique increases the number of rectification pulses without significant changes in the installations and yields in harmonic reduction in both ac and dc sides. The 12-pulse rectified output voltage is accomplished via two paralleled six-pulse ac-dc converters each of them consisting of three-phase diode bridge rectifier. An autotransformer is designed to supply the rectifiers. The design procedure of magnetics is in a way such that makes it suitable for retrofit applications where a six-pulse diode bridge rectifier is being utilized. Independent operation of paralleled diode-bridge rectifiers, i.e. dc-ripple re-injection methodology, requires a Zero Sequence Blocking Transformer (ZSBT). Finally, a tapped interphase reactor is connected at the output of ZSBT to double the pulse numbers of output voltage up to 24 pulses. The aforementioned structure improves power quality criteria at ac mains and makes them consistent with the IEEE-519 standard requirements for varying loads. Furthermore, near unity power factor is obtained for a wide range of DTCIMD operation. A comparison is made between 6- pulse, 12-pulse, and proposed converters from view point of power quality indices. Results show that input current total harmonic distortion (THD) is less than 5% for the proposed topology at various loads.

Keywords: AC–DC converter, star-connected autotransformer, power quality, 24 pulse rectifier, Pulse Doubling, direct torquecontrolled induction motor drive (DTCIMD).

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Authors: M. de Miguel Molina, V. Santamarina Campos, M. V. Segarra Oña, B. de Miguel Molina

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Safety and security concerns play a key role during the design of civil UAs (aircraft controlled by a pilot who is not onboard it) by the producers and the offer of different services by the operators. At present, European countries have fragmented regulations about the manufacture and use of civil drones, therefore the European institutions are trying to approach all these regulations into a common one. In this sense, not only law but also ethics can give guidelines to the industry in order to obtain better reports from their clients. With our results, we would like to give advice to the European industry, as well as give new insights to the academia and policymakers.

Keywords: Ethics, regulation, safety, security.

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Authors: Z. Nemec, R. Matousek

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The paper describes the evaluation of quality of control for cases of controlled non-minimal phase plants. Control circuits containing non-minimal phase plants have different properties, they manifest reversed reaction at the beginning of unit step response. For these types of plants are developed special criterion of quality of control, which considers the difference and can be helpful for synthesis of optimal controller tuning. All results are clearly presented using Matlab/Simulink models.

Keywords: control design, non-minimal phase system, optimalcriteria, power plant, heating plant, water turbine, Matlab, Simulink.

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Authors: Dimitar Taskovski, Sofija Bogdanova, Momcilo Bogdanov

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We present a low frequency watermarking method adaptive to image content. The image content is analyzed and properties of HVS are exploited to generate a visual mask of the same size as the approximation image. Using this mask we embed the watermark in the approximation image without degrading the image quality. Watermark detection is performed without using the original image. Experimental results show that the proposed watermarking method is robust against most common image processing operations, which can be easily implemented and usually do not degrade the image quality.

Keywords: Blind, digital watermarking, low frequency, visualmask.

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Authors: Jianning Tang, Xiaofeng Wu

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With the increasing demand for space use in multiple sectors (navigation, telecommunication, imagery, etc.), the deployment and maintenance demand of satellites are growing. Considering the high launching cost and the restrictions on weight and size of the payload when using launch vehicle, the technique of on-orbit manufacturing has obtained more attention because of its significant potential to support future space missions. 3D printing is the most promising manufacturing technology that could be applied in space. However, due to the lack of autonomous quality assessment, the operation of conventional 3D printers still relies on human presence to supervise the printing process. This paper is proposed to develop an automatic 3D reconstruction system aiming at detecting failures on the 3D printed objects through application of point cloud technology. Based on the data obtained from the point cloud, the 3D printer could locate the failure and repair the failure. The system will increase automation and provide 3D printing with more feasibilities for space use without human interference.

Keywords: 3D printing, quality assessment, point cloud, on-orbit manufacturing.

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Authors: Kyung Jin Ryu, Makhsuda Juraeva, Sang-Hyun Jeong, Dong Joo Song

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The Platform Screen Doors improve Indoor Air Quality (IAQ) in the subway station; however, and the air quality is degraded in the subway tunnel. CO2 concentration and indoor particulate matter value are high in the tunnel. The IAQ level in subway tunnel degrades by increasing the train movements. Air-curtain installation reduces dusts, particles and moving toxic smokes and permits traffic by generating virtual wall. The ventilation systems of the subway tunnel need improvements to have better air-quality. Numerical analyses might be effective tools analyze the flowfield inside the air-curtain installed subway tunnel. The ANSYS CFX software is used for steady computations of the airflow inside the tunnel. The single-track subway tunnel has the natural shaft, the mechanical shaft, and the PSDs installed stations. The height and width of the tunnel are 6.0 m and 4.0 m respectively. The tunnel is 400 m long and the air-curtain is installed at the top of the tunnel. The thickness and the width of the air-curtain are 0.08 m and 4 m respectively. The velocity of the air-curtain changes between 20 - 30 m/s. Three cases are analyzed depending on the installing location of the air-curtain. The discharged-air through the natural shafts increases as the velocity of the air-curtain increases when the air-curtain is installed between the mechanical and the natural shafts. The pollutant-air is exhausted by the mechanical and the natural shafts and remained air is pushed toward tunnel end. The discharged-air through the natural shaft is low when the air-curtain installed before the natural shaft. The mass flow rate decreases in the tunnel after the mechanical shaft as the air-curtain velocity increases. The computational results of the air-curtain installed tunnel become basis for the optimum design study. The air-curtain installing location is chosen between the mechanical and the natural shafts. The velocity of the air-curtain is fixed as 25 m/s. The thickness and the blowing angles of the air-curtain are the design variables for the optimum design study. The object function of the design optimization is maximizing the discharged air through the natural shaft.

Keywords: air-curtain, indoor air quality, single-track subway tunnel

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Authors: E. J. Cilliers, Z. Goosen

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The impact that urban green spaces have on sustainability and quality of life is phenomenal. This is also true for the local South African environment. However, in reality green spaces in urban environments are decreasing due to growing populations, increasing urbanization and development pressure. This further impacts on the provision of child-friendly spaces, a concept that is already limited in local context. Child-friendly spaces are described as environments in which people (children) feel intimately connected to, influencing the physical, social, emotional, and ecological health of individuals and communities. The benefits of providing such spaces for the youth are well documented in literature. This research therefore aimed to investigate the concept of child-friendly spaces and its applicability to the South African planning context, in order to guide the planning of such spaces for future communities and use. Child-friendly spaces in the urban environment of the city of Durban, was used as local case study, along with two international case studies namely Mullerpier public playground in Rotterdam, the Netherlands, and Kadidjiny Park in Melville, Australia. The aim was to determine how these spaces were planned and developed and to identify tools that were used to accomplish the goal of providing successful child-friendly green spaces within urban areas. The need and significance of planning for such spaces was portrayed within the international case studies. It is confirmed that minimal provision is made for green space planning within the South African context, when there is reflected on the international examples. As a result international examples and disciples of providing child-friendly green spaces should direct planning guidelines within local context. The research concluded that child-friendly green spaces have a positive impact on the urban environment and assist in a child’s development and interaction with the natural environment. Regrettably, the planning of these child-friendly spaces is not given priority within current spatial plans, despite the proven benefits of such.

Keywords: Built environment, child-friendly spaces, green spaces. public places, urban area.

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Authors: Joel S. Akintayo, Ramat T. Salman

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The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.

Keywords: Audit quality, audit tenure, audit fee, board independence, corporate governance, earnings management.

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Authors: Nagmani Lnu

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Test automation is a vital requirement of any organization to release products faster to their customers. In most cases, an organization has an approach to developing automation but struggles to maintain it. It results in an increased number of flaky tests, reducing return on investments and stakeholders’ confidence. Challenges grow in multiple folds when automation is for User Interface (UI) behaviors. This paper describes the approaches taken to identify the root cause of automation instability in an extensive payments application and the best practices to address that using processes, tools, and technologies, resulting in a 75% reduction of effort.

Keywords: Automation stability, test stability, flaky test, test quality, test automation quality.

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Authors: Kiurski S. Jelena, Aksentijević M. Snežana, Kecić S. Vesna, Oros B. Ivana

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Prosperity of electronic equipment in photocopying environment not only has improved work efficiency, but also has changed indoor air quality. Considering the number of photocopying employed, indoor air quality might be worse than in general office environments. Determining the contribution from any type of equipment to indoor air pollution is a complex matter. Non-methane hydrocarbons are known to have an important role on air quality due to their high reactivity. The presence of hazardous pollutants in indoor air has been detected in one photocopying shop in Novi Sad, Serbia. Air samples were collected and analyzed for five days, during 8-hr working time in three time intervals, whereas three different sampling points were determined. Using multiple linear regression model and software package STATISTICA 10 the concentrations of occupational hazards and microclimates parameters were mutually correlated. Based on the obtained multiple coefficients of determination (0.3751, 0.2389 and 0.1975), a weak positive correlation between the observed variables was determined. Small values of parameter F indicated that there was no statistically significant difference between the concentration levels of nonmethane hydrocarbons and microclimates parameters. The results showed that variable could be presented by the general regression model: y = b0 + b1xi1+ b2xi2. Obtained regression equations allow to measure the quantitative agreement between the variables and thus obtain more accurate knowledge of their mutual relations.

Keywords: Indoor air quality, multiple regression analysis, nonmethane hydrocarbons, photocopying process.

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Authors: Mamoon Mousa Atout

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The industries of construction are in continuous growth not only in Middle East rejoin but almost all over the world. For the last fifteen years, big expansion and increase of different types of projects has been observed. Many infrastructural projects have been developed, high rise buildings, big shopping malls, power sub-stations, roads, bridges, schools, universities and developing many of new cities with full and complete facilities. The growth and enlargement of the mentioned developed projects has been accomplished through many international and local contracting organizations. Senior management of these organizations depend on their qualified and experienced team whom are aware of the implications of project management, construction management, engineering management and resource management during tendering till final completion of the project. This research aims to find out why reasons of principles of construction engineering and management are necessary for contracting firms and their managers. Principles of construction management help contracting organizations to accomplish and deliver projects without delay. This can be maintained by establishing guidelines’ details for updating the adopted system of construction management that they have through qualified and experienced project managers. The research focuses on benefits of other essential skills of projects planning, monitoring and control. Defining roles and responsibilities of contractor project managers during tendering and execution is a part of the investigated factors that will be analyzed. Other skills like optimizing and utilizing the obtainable project resources to deliver the project within time, cost and quality will be also investigated to find out how these factors are affecting the performance of contracting firms, projects managers and projects. The conclusion of the research will help senior management team and the contractors project managers about the benefits of implications and benefits construction management system and its effect upon the performance and knowledge of contract values that they have, and the optimal profit margin of the firm it.

Keywords: Construction management, contracting firms, project managers, planning processes, roles and responsibilities.

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Authors: M. Alauddin, M. A. Ullah, M. Alom, M. N. Islam

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The rivers in Bangladesh are highly unstable having loose boundaries, mild slope of water surface and bed, irregular siltation of huge sediment coming from upstream, among others. The groins are installed in the river bank to deflect the flowing water away from the vulnerable zones. The conventional groins are found to be unstable and ineffective. The combined groin having both impermeable and permeable components in the same structure improves the flow field to function better over others. The main goal of this study is to analyze the hydraulic characteristics induced by the combined groins of different alignments by using a 2D numerical model, iRIC Nays2DH. In this numerical simulation, the K-ε model for turbulence and Cubic Interpolation Pseudo-particle (CIP) method for advective terms are utilized. A particular flow condition is applied in the channel for all sets of groins with different alignments. The simulation results reveal that the combined groins alter the flow patterns considerably, with no significant recirculation of flow in the groin field. The effect of different alignments of groins is found somewhat different. Based on hydraulic features caused by the groins, the combined groin that aligns the permeable component towards slightly downstream performs better over others.

Keywords: Combined groin, alignment, hydraulic characteristics, numerical model.

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Authors: G. A. Adamu, M. S. Sallau, S. O. Idris, E. B. Agbaji

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Drinking water is supplied to Danbatta, Makoda and some parts of Minjibir local government areas of Kano State from the surface water of Thomas Reservoir. The present land use in the catchment area of the reservoir indicates high agricultural activities, fishing, as well as domestic and small scale industrial activities. To study and monitor the quality of surface and drinking water of the area, water samples were collected from the reservoir, treated water at the treatment plant and potable water at the consumer end in three seasons November - February (cold season), March - June (dry season) and July - September (rainy season). The samples were analyzed for physical and chemical parameters, pH, temperature, total dissolved solids (TDS), conductivity, turbidity, total hardness, suspended solids, total solids, colour, dissolved oxygen (DO), biological oxygen demand (BOD), chloride ion (Cl^-) nitrite (NO₂^-), nitrate (NO₃^-), chemical oxygen demand (COD) and phosphate (PO₄^3-). The higher values obtained in some parameters with respect to the acceptable standard set by World Health Organization (WHO) and Nigerian Industrial Standards (NIS) indicate the pollution of both the surface and drinking water. These pollutants were observed to have a negative impact on water quality in terms of eutrophication, largely due to anthropogenic activities in the watershed.

Keywords: Surface water, drinking water, water quality, pollution, Thomas reservoir, Kano.

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Authors: D. Del Corso, A. Tartaglia, E. Tresso, M. Cambiolo, L. Forno, G. Morrone

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A key requirement for e-learning materials is reusability and interoperability, that is the possibility to use at least part of the contents in different courses, and to deliver them trough different platforms. These features make possible to limit the cost of new packages, but require the development of material according to proper specifications. SCORM (Sharable Content Object Reference Model) is a set of guidelines suitable for this purpose. A specific adaptation project has been started to make possible to reuse existing materials. The paper describes the main characteristics of SCORM specification, and the procedure used to modify the existing material.

Keywords: SCORM, e-learning, standard, educational effectiveness, assessment, methodology, open access.

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Authors: Seddeq E. Ghrare, Salahaddin M. Shreef

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Medical image modalities such as computed tomography (CT), magnetic resonance imaging (MRI), ultrasound (US), X-ray are adapted to diagnose disease. These modalities provide flexible means of reviewing anatomical cross-sections and physiological state in different parts of the human body. The raw medical images have a huge file size and need large storage requirements. So it should be such a way to reduce the size of those image files to be valid for telemedicine applications. Thus the image compression is a key factor to reduce the bit rate for transmission or storage while maintaining an acceptable reproduction quality, but it is natural to rise the question of how much an image can be compressed and still preserve sufficient information for a given clinical application. Many techniques for achieving data compression have been introduced. In this study, three different MRI modalities which are Brain, Spine and Knee have been compressed and reconstructed using wavelet transform. Subjective and objective evaluation has been done to investigate the clinical information quality of the compressed images. For the objective evaluation, the results show that the PSNR which indicates the quality of the reconstructed image is ranging from (21.95 dB to 30.80 dB, 27.25 dB to 35.75 dB, and 26.93 dB to 34.93 dB) for Brain, Spine, and Knee respectively. For the subjective evaluation test, the results show that the compression ratio of 40:1 was acceptable for brain image, whereas for spine and knee images 50:1 was acceptable.

Keywords: Medical Image, Magnetic Resonance Imaging, Image Compression, Discrete Wavelet Transform, Telemedicine.

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Authors: Yen-Yu Chen, Pao-Ching Chu, Ya-Ling Tsai

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The algorithm represents the DCT coefficients to concentrate signal energy and proposes combination and dictator to eliminate the correlation in the same level subband for encoding the DCT-based images. This work adopts DCT and modifies the SPIHT algorithm to encode DCT coefficients. The proposed algorithm also provides the enhancement function in low bit rate in order to improve the perceptual quality. Experimental results indicate that the proposed technique improves the quality of the reconstructed image in terms of both PSNR and the perceptual results close to JPEG2000 at the same bit rate.

Keywords: JPEG 2000, enhancement filter

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Authors: Hasan Kalyoncu, Burcu Şerbetci

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Diatoms are an important group of aquatic ecosystems and diatom-based indices are increasingly becoming important tools for the assessment of ecological conditions in lotic systems. Although the studies are very limited about Turkish rivers, diatom indices were used for monitoring rivers in different basins. In the present study, we used OMNIDIA program for estimation of stream quality. Some indices have less sensitive (IDP, WAT, LOBO, GENRE, TID, CEE, PT), intermediate sensitivities (IDSE, DESCY, IPS, DI-CH, SLA, IDAP), the others higher sensitivities (SID, IBD, SHE, EPI-D). Among the investigated diatom communities, only a few taxa indicated alfa-mesosaprobity and polysaprobity. Most of the sites were characterized by a great relative contribution of eutraphent and tolerant ones as well as oligosaprobic and betamesosaprobic diatoms. In general, SID and IBD indices gave the best results. This study suggests that the structure of benthic diatom communities and diatom indices, especially SID, can be applied for monitoring rivers in Southern Turkey. 

Keywords: Diatom, Darı stream, OMNIDIA, Turkey, Water quality.

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Authors: Olga V. Krivobokova

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A major goal of any enterprise is to create a ratings system of customer satisfaction, goods and services. It is obvious that the company cannot change what is not measured. In order to get a clearer picture of the preferences of the major consumer groups, this stage should be based on extensive research, including a variety of interviews and surveys. It is necessary to know the key benefits, which determine customer satisfaction in the market segment, of the properties of certain goods and services. It is important to estimate the terms of these preferences from the viewpoint of the client. This article discusses the importance of customer satisfaction, and ways of assessing it.

Keywords: Costs, customer, evaluation, organization, producer, quality management, satisfaction.

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Authors: Guanqun Shi, Xueqing Zhang

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The frequent occurrence of failures in PPP projects which caused great loss has raised attention from the government as well as the concessionaire. PPPs are complex arrangements for its long operation period and multiple players. Many types of risks in PPP projects may cause the project fail. The insurance is an important tool to transfer the risks. Through a comparison and analysis of international government PPP guidelines and contracts as well as the case studies worldwide, we have identified eight main insurance principles, discussed thirteen insurance types in different stages. An overall procedure would be established to improve the practices in PPP projects.

Keywords: Public-private partnerships, insurance, contract, risk.

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Authors: Fardin Boustani, Mohammah Hosein Hojati, Masoud Hashemi

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The Beshar River is one aquatic ecosystem, which is located next to the city of Yasuj in southern Iran. The Beshar river has been contaminated by industrial factories such as effluent of sugar factory, agricultural and other activities in this region such as, Imam Sajjad hospital, drainage from agricultural farms, Yasuj urban surface runoff and effluent of wastewater treatment plants ,specially Yasuj waste water treatment plant. In order to evaluate the effects of these pollutants on the quality of the Beshar river, five monitoring stations were selected along its course. The first station is located upstream of Yasuj near the Dehnow village; stations 2 to 4 are located east, south and west of city; and the 5th station is located downstream of Yasuj. Several water quality parameters were sampled. These include pH, dissolved oxygen, biological oxygen demand (BOD), temperature, conductivity, turbidity, total dissolved solids and discharge or flow measurements. Water samples from the five stations were collected and analyzed to determine the following physicochemical parameters: EC, pH, T.D.S, T.H, No2, DO, BOD5, COD during 2008 to 2010. The study shows that the BOD5 value of station 1 is at a minimum (1.7 ppm) and increases downstream from stations 2 to 4 to a maximum (11.6 ppm), and then decreases at station 5. The DO values of station 1 is a maximum (8.45 ppm), decreases downstream to stations 2 - 4 which are at a minimum (3.1 ppm), before increasing at station 5. The amount of BOD and TDS are highest at the 4th station and the amount of DO is lowest at this station, marking the 4th station as more highly polluted than the other stations .This study shows average amount of the water quality parameters in first year of sampling (2008) have had a better quality relation to third year in 2010 because of recent drought in this region and pollutant increasing .As the Beshar river path after 5th station goes through the mountain area with more slope and flow velocity ,so the physicochemical parameters improve at the 5th station due to pollutant degradation and dilution. Finally the point and nonpoint pollutant sources of Beshar river were determined and compared to the monitoring results.

Keywords: Beshar river, physicochemical parameter, waterpollution, water quality, Yasuj

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Authors: Kelly Grani Yuen

Abstract:

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.

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Authors: Jun Li, Wenze Wang, Zhanggui Hu, Yongwei Zhu, Dunwen Zuo

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Non-water based fixed abrasive polishing was adopted to manufacture LBO crystal for nano precision surface quality because of its deliquescent. Ethyl alcohol was selected as the non-water based slurry solvent and ethanediamine, lactic acid, hydrogen peroxide was added in the slurry as a chemical additive, respectively. Effect of different additives with non-water based slurry on material removal rate, surface topography, microscopic appearances, and surface roughness were investigated in fixed abrasive polishing of LBO crystal. The results show the best surface quality of LBO crystal with surface roughness Sa 8.2 nm and small damages was obtained by non-water based slurry with lactic acid. Non-water based fixed abrasive polishing can achieve nano precision surface quality of LBO crystal with high material removal.

Keywords: Non-water based slurry, LBO crystal, Fixed abrasive polishing, Surface roughness.

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Authors: Z. Olczykowski

Abstract:

The paper presents the impact of work on the electric arc furnace. Arc equipment is one of the largest receivers powered by the power system. Electric arc disturbances arising during melting process occurring in these furnaces are the cause of an abrupt change of the passive power of furnaces. Currents drawn by these devices undergo an abrupt change, which in turn cause voltage fluctuations and light flicker. The quantitative evaluation of the voltage fluctuations is now the basic criterion of assessment of an influence of unquiet receiver on the supplying net. The paper presents the method of determination of range of voltage fluctuations and light flicker at parallel operation of arc devices. The results of measurements of voltage fluctuations and light flicker indicators recorded in power supply networks of steelworks were presented, with different number of parallel arc devices. Measurements of energy quality parameters were aimed at verifying the proposed method in practice. It was also analyzed changes in other parameters of electricity: the content of higher harmonics, asymmetry, voltage dips.

Keywords: Power quality, arc furnaces, propagation of voltage fluctuations.

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Authors: M. Javanmard

Abstract:

This study was aimed at analyzing the effects of packaging (MAP) and preservation conditions on the packaged fresh walnut kernel quality. The central composite plan was used for evaluating the effect of oxygen (0–10%), carbon dioxide (0-10%), and temperature (4-26 °C) on qualitative characteristics of walnut kernels. Also, the response level technique was used to find the optimal conditions for interactive effects of factors, as well as estimating the best conditions of process using least amount of testing. Measured qualitative parameters were: peroxide index, color, decreased weight, mould and yeast counting test, and sensory evaluation. The results showed that the defined model for peroxide index, color, weight loss, and sensory evaluation is significant (p < 0.001), so that increase of temperature causes the peroxide value, color variation, and weight loss to increase and it reduces the overall acceptability of walnut kernels. An increase in oxygen percentage caused the color variation level and peroxide value to increase and resulted in lower overall acceptability of the walnuts. An increase in CO₂ percentage caused the peroxide value to decrease, but did not significantly affect other indices (p ≥ 0.05). Mould and yeast were not found in any samples. Optimal packaging conditions to achieve maximum quality of walnuts include: 1.46% oxygen, 10% carbon dioxide, and temperature of 4 °C.

Keywords: Shelled walnut, MAP, quality, storage temperature.

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Authors: Abdullah A. H. Alzahrani, Majd Zohri Yafi, Fawaz K. Alarfaj

Abstract:

Unified Modelling Language (UML) is a software modelling language that is widely used and accepted. One significant drawback, of which, is that the language lacks formality. This makes carrying out any type of rigorous analysis difficult process. Many researchers attempt to introduce their approaches to formalise UML diagrams. However, it is always hard to decide what language and/or approach to use. Therefore, in this paper, we highlight some of the advantages and disadvantages of number of those approaches. We also try to compare different counterpart approaches. In addition, we draw some guidelines to help in choosing the suitable approach. Special concern is given to the formalisation of the static aspects of UML shown is class diagrams.

Keywords: UML formalisation, Object Constraints Language (OCL), Description Logic (DL), Z language.

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Authors: A. A. Altalbe, N. W Bergmann

Abstract:

There has been significant recent interest in on-line learning, as well as considerable work on developing technologies for virtual laboratories for engineering students. After reviewing the state-of-the-art of virtual laboratories, this paper steps back from the technology issues to look in more detail at the pedagogical issues surrounding virtual laboratories, and examines the role of gathering student feedback in the development of such laboratories. The main contribution of the paper is a set of student surveys before and after a prototype deployment of a simulation laboratory tool, and the resulting analysis which leads to some tentative guidelines for the design of virtual engineering laboratories.

Keywords: Engineering education, electrical engineering, e-learning, virtual laboratories.

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Authors: Kuo-Cheng Liu

Abstract:

In this paper, we propose ablock-wise watermarking scheme for color image authentication to resist malicious tampering of digital media. The thresholding technique is incorporated into the scheme such that the tampered region of the color image can be recovered with high quality while the proofing result is obtained. The watermark for each block consists of its dual authentication data and the corresponding feature information. The feature information for recovery iscomputed bythe thresholding technique. In the proofing process, we propose a dual-option parity check method to proof the validity of image blocks. In the recovery process, the feature information of each block embedded into the color image is rebuilt for high quality recovery. The simulation results show that the proposed watermarking scheme can effectively proof the tempered region with high detection rate and can recover the tempered region with high quality.

Keywords: thresholding technique, tamper proofing, tamper recovery

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