Search results for: Temporal Analysis
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8917

Search results for: Temporal Analysis

2047 A Proposed Managerial Framework for International Marketing Operations in the Fast Food Industry

Authors: Emmanuel Selase Asamoah, Miloslava Chovancová

Abstract:

When choosing marketing strategies for international markets, one of the factors that should be considered is the cultural differences that exist among consumers in different countries. If the branding strategy has to be contextual and in tune with the culture, then the brand positioning variables has to interact, adapt and respond to the cultural variables in which the brand is operating. This study provides an overview of the relevance of culture in the development of an effective branding strategy in the international business environment. Hence, the main objective of this study is to provide a managerial framework for developing strategies for cross cultural brand management. The framework is useful because it incorporates the variables that are important in the competitiveness of fast food enterprises irrespective of their size. It provides practical, proactive and result oriented analysis that will help fast food firms augment their strategies in the international fast food markets. The proposed framework will enable managers understand the intricacies involved in branding in the global fast food industry and decrease the use of 'trial and error' when entering into unfamiliar markets.

Keywords: culture, branding strategy, marketing mix, mass customization, standardization

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2046 Promising Immobilization of Cadmium and Lead inside Ca-rich Glass-ceramics

Authors: A. Karnis, L. Gautron

Abstract:

Considering toxicity of heavy metals and their accumulation in domestic wastes, immobilization of lead and cadmium is envisaged inside glass-ceramics. We particularly focused this work on calcium-rich phases embedded in a glassy matrix. Glass-ceramics were synthesized from glasses doped with 12 wt% and 16 wt% of PbO or CdO. They were observed and analyzed by Electron MicroProbe Analysis (EMPA) and Analytical Scanning Electron Microscopy (ASEM). Structural characterization of the samples was performed by powder XRay Diffraction. Diopside crystals of CaMgSi2O6 composition are shown to incorporate significant amounts of cadmium (up to 9 wt% of CdO). Two new crystalline phases are observed with very high Cd or Pb contents: about 40 wt% CdO for the cadmiumrich phase and near 60 wt% PbO for the lead-rich phase. We present complete chemical and structural characterization of these phases. They represent a promising way for the immobilization of toxic elements like Cd or Pb since glass ceramics are known to propose a “double barrier" protection (metal-rich crystals embedded in a glass matrix) against metal release in the environment.

Keywords: Cadmium, Calcium-rich phases, Diopside, Domesticwastes, Fly ashes, Glass-ceramics, Lead, Municipal Solid WasteIncineration.

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2045 Performance Evaluation of Intelligent Controllers for AGC in Thermal Systems

Authors: Muhammad Muhsin, Abhishek Mishra, Shreyansh Vishwakarma, K. Dasaratha Babu, Anudevi Samuel

Abstract:

In an interconnected power system, any sudden small load perturbation in any of the interconnected areas causes the deviation of the area frequencies, the tie line power and voltage deviation at the generator terminals. This paper deals with the study of performance of intelligent Fuzzy Logic controllers coupled with Conventional Controllers (PI and PID) for Load Frequency Control. For analysis, an isolated single area and interconnected two area thermal power systems with and without generation rate constraints (GRC) have been considered. The studies have been performed with conventional PI and PID controllers and their performance has been compared with intelligent fuzzy controllers. It can be demonstrated that these controllers can successfully bring back the excursions in area frequencies and tie line powers within acceptable limits in smaller time periods and with lesser transients as compared to the performance of conventional controllers under same load disturbance conditions. The simulations in MATLAB have been used for comparative studies.

Keywords: Area Control Error, Fuzzy Logic, Generation rate constraint, Load Frequency, Tie line Power.

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2044 The Association between the Firm Characteristics and Corporate Mandatory Disclosure the Case of Greece

Authors: Despina Galani, Anastasios Alexandridis, Antonios Stavropoulos

Abstract:

The main thrust of this paper is to assess the level of disclosure in the annual reports of non-financial Greek firms and to empirically investigate the hypothesized impact of several firm characteristics on the extent of mandatory disclosure. A disclosure checklist consisting of 100 mandatory items was developed to assess the level of disclosure in the 2009 annual reports of 43 Greek companies listed at the Athens stock exchange. The association between the level of disclosure and some firm characteristics was examined using multiple linear regression analysis. The study reveals that Greek companies on general have responded adequately to the mandatory disclosure requirements of the regulatory bodies. The findings also indicate that firm size was significant positively associated with the level of disclosure. The remaining variables such as age, profitability, liquidity, and board composition were found to be insignificant in explaining the variation of mandatory disclosures. The outcome of this study is undoubtedly of great concern to the investment community at large to assist in evaluating the extent of mandatory disclosure by Greek firms and explaining the variation of disclosure in light of firm-specific characteristics.

Keywords: Mandatory disclosure, Annual report, Disclosure index

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2043 Efficacy of Combined CHAp and Lanthanum Carbonate in Therapy for Hyperphosphatemia

Authors: Andreea Cârâc, Elena Moroşan, Ana Corina Ioniță, Rica Boscencu, Geta Cârâc

Abstract:

Although, lanthanum carbonate has not been approved by the FDA for treatment of hyperphosphatemia, we prospectively evaluated the efficacy of the combination of Calcium hydroxyapatite (CHAp) and Lanthanum Carbonate (LaC) for the treatment of hyperphosphatemia on mice. CHAp was prepared by co-precipitation method using Ca(OH)2, H3PO4, NH4OH with calcination at 1200ºC. Lanthanum carbonate was prepared by chemical method using NaHCO3 and LaCl3 at low pH environment, below 4.0. The structures were characterized by FTIR spectra and SEM -EDX analysis. The study group included 16 subjects-mice divided into four groups according to the administered substance: lanthanum carbonate (group A), CHAp (group B), lanthanum carbonate + CHAp (group C) and salt water (group D). The results indicate a phosphate decrease when subjects (mice) were treated with CHAp and lanthanum carbonate (0.5% CMC), in a single dose of 1500 mg/kg. Serum phosphate concentration decreased [(from 4.5 ± 0.8 mg/dL) to 4.05 ± 0.2 mg/dL), P < 0.01] in group A and in group C (to 3.6 ± 0.2 mg/dL) at 12 hours from the administration. The combination of CHAp and lanthanum carbonate is a suitable regimen for hyperphosphatemia treatment because it avoids both the hypercalcemia of CaCO3 and the adverse effects of CHAp.

Keywords: Calcium hydroxyapatite, hyperphosphatemia, lanthanum carbonate, phosphatebinder, structures.

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2042 Scenario Analysis of Indonesia's Energy Security by using a System-Dynamics Approach

Authors: Yudha Prambudia, Masaru Nakano

Abstract:

Due to rapid economic growth, Indonesia's energy needs is rapidly increasing. Indonesia-s primary energy consumption has doubled in 2007 compared to 2003. Indonesia's status change from oil net-exporter to oil net-importer country recently has increased Indonesia's concern over energy security. Due to this, oil import becomes center of attention in the dynamics of Indonesia's energy security. Conventional studies addressing Indonesia's energy security have focused on energy production sector. This study explores Indonesia-s energy security considering energy import sector by modeling and simulating Indonesia-s energy-related policies using system dynamics. Simulation result of Indonesia's energy security in 2020 in Business-As-Usual scenario shows that in term of supply demand ratio, energy security will be very high, but also it poses high dependence on energy import. The Alternative scenario result shows lower energy security in term of supply demand ratio and much lower dependence on energy import. It is also found that the Alternative scenario produce lower GDP growth.

Keywords: Energy security, modeling, simulation, system dynamics.

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2041 A Survey: Bandwidth Management in an IP Based Network

Authors: M. Kassim, M. Ismail, K. Jumari, M.I Yusof

Abstract:

this paper presented a survey analysis subjected on network bandwidth management from published papers referred in IEEE Explorer database in three years from 2009 to 2011. Network Bandwidth Management is discussed in today-s issues for computer engineering applications and systems. Detailed comparison is presented between published papers to look further in the IP based network critical research area for network bandwidth management. Important information such as the network focus area, a few modeling in the IP Based Network and filtering or scheduling used in the network applications layer is presented. Many researches on bandwidth management have been done in the broad network area but fewer are done in IP Based network specifically at the applications network layer. A few researches has contributed new scheme or enhanced modeling but still the issue of bandwidth management still arise at the applications network layer. This survey is taken as a basic research towards implementations of network bandwidth management technique, new framework model and scheduling scheme or algorithm in an IP Based network which will focus in a control bandwidth mechanism in prioritizing the network traffic the applications layer.

Keywords: Bandwidth Management (BM), IP Based network, modeling, algorithm, internet traffic, network Management, Quality of Service (QoS).

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2040 Exemplary Practice: A Case Study of One of New Zealand’s Most Successful Enterprise Education Teachers

Authors: K. Lee

Abstract:

Many teachers are experienced; however, experience does not necessarily equate to excellence. Excellence in teaching is the single most powerful influence on student achievement. This qualitative, interpretivist case study investigates the practices of one of the nation’s most acknowledged teachers in enterprise education. In a number of semi-structured interviews, and observational visits, this remote regional teacher talked freely about what skills and strategies she used to achieve this success. Findings from this study were compared to key ideas developed by Professor John Hattie with regards to differences between expert, excellent and experienced teachers. Key findings showed the ‘expert teacher’ central to this study; ensured learning was engaging, challenging yet achievable for all (for both teacher and student of all abilities), authentic and driven by local needs, involved community supports; and ensured the process and learning was constantly monitored and teaching adjusted accordingly. It is anticipated that the data collected via observations, semi-structured interviews, and document analysis will help others to support students to gain greater success (in whatever form that may take).

Keywords: Expert teacher, enterprise education, excellence, skills and strategies.

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2039 High Precision Draw Bending of Asymmetric Channel Section with Restriction Dies and Axial Tension

Authors: Y. Okude, S. Sakaki, S. Yoshihara, B. J. MacDonald

Abstract:

In recent years asymmetric cross section aluminum alloy stock has been finding increasing use in various industrial manufacturing areas such as general structures and automotive components. In these areas, components are generally required to have complex curved configuration and, as such, a bending process is required during manufacture. Undesirable deformation in bending processes such as flattening or wrinkling can easily occur when thin-walled sections are bent. Hence, a thorough understanding of the bending behavior of such sections is needed to prevent these undesirable deformations. In this study, the bending behavior of asymmetric channel section was examined using finite element analysis (FEA). Typical methods of preventing undesirable deformation, such as asymmetric laminated elastic mandrels were included in FEA model of draw bending. Additionally, axial tension was applied to prevent wrinkling. By utilizing the FE simulations effect of restriction dies and axial tension on undesirable deformation during the process was clarified.

Keywords: bending, draw bending, asymmetric channel section, restriction dies, axial tension, FEA

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2038 Analysis of Formyl Peptide Receptor 1 Protein Value as an Indicator of Neutrophil Chemotaxis Dysfunction in Aggressive Periodontitis

Authors: Prajna Metta, Yanti Rusyanti, Nunung Rusminah, Bremmy Laksono

Abstract:

The decrease of neutrophil chemotaxis function may cause increased susceptibility to aggressive periodontitis (AP). Neutrophil chemotaxis is affected by formyl peptide receptor 1 (FPR1), which when activated will respond to bacterial chemotactic peptide formyl methionyl leusyl phenylalanine (FMLP). FPR1 protein value is decreased in response to a wide number of inflammatory stimuli in AP patients. This study was aimed to assess the alteration of FPR1 protein value in AP patients and if FPR1 protein value could be used as an indicator of neutrophil chemotaxis dysfunction in AP. This is a case control study with 20 AP patients and 20 control subjects. Three milliliters of peripheral blood were drawn and analyzed for FPR1 protein value with ELISA. The data were statistically analyzed with Mann-Whitney test (p>0,05). Results showed that the mean value of FPR1 protein value in AP group is 0,353 pg/mL (0,11 to 1,18 pg/mL) and the mean value of FPR1 protein value in control group is 0,296 pg/mL (0,05 to 0,88 pg/mL). P value 0,787 > 0,05 suggested that there is no significant difference of FPR1 protein value in both groups. The present study suggests that FPR1 protein value has no significance alteration in AP patients and could not be used as an indicator of neutrophil chemotaxis dysfunction.

Keywords: Aggressive periodontitis, chemotaxis dysfunction, FPR1 protein value, neutrophil.

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2037 The Role of Organizational Culture in Facilitating Employee Job Satisfaction in Emerald Group

Authors: Mohamed Haffar, Muhammad Abdul Aziz, Ahmad Ghoneim

Abstract:

The importance of having a good organizational culture that supports employee job satisfaction has fascinated both the business and academic world because of a tantalizing promise: culture can be fundamental to the enhancement of financial performance. This promise has led to growing interest for both researchers and practitioners in attempting to understand the influence of organizational culture on employees’ satisfaction and organizational performance. Even though the relationship between organizational culture and employee job satisfaction have gained attention in the literature, the majority of studies have been conducted within manufacturing organizations and tend to oversee the impact of culture on employee job satisfaction in a service-based environment. Thus, the main driving force of this study was to explore the role of organizational culture types in facilitating employee job satisfaction at Emerald Publishing Group. Interviews qualitative data analysis indicated that Emerald’s culture dominated by adhocracy and clan culture values. In addition, the findings provided evidence, which demonstrated that group and adhocracy organizational culture types play key roles in facilitating employee job satisfaction in a service-based environment.

Keywords: Employee satisfaction, organizational culture, performance, service based environment.

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2036 Comparison of Electrical Parameters of Oil-Immersed and Dry-Type Transformer Using Finite Element Method

Authors: U. Amin, A. Talib, S. A. Qureshi, M. J. Hossain, G. Ahmad

Abstract:

The choice evaluation between oil-immersed and dry-type transformers is often controlled by cost, location, and application. This paper compares the electrical performance of liquid- filled and dry-type transformers, which will assist the customer to choose the right and efficient ones for particular applications. An accurate assessment of the time-average flux density, electric field intensity and voltage distribution in an oil-insulated and a dry-type transformer have been computed and investigated. The detailed transformer modeling and analysis has been carried out to determine electrical parameter distributions. The models of oil-immersed and dry-type transformers are developed and solved by using the finite element method (FEM) to compare the electrical parameters. The effects of non-uniform and non-coherent voltage gradient, flux density and electric field distribution on the power losses and insulation properties of transformers are studied in detail. The results show that, for the same voltage and kilo-volt-ampere (kVA) rating, oil-immersed transformers have better insulation properties and less hysteresis losses than the dry-type.

Keywords: Finite element method, flux density, transformer, voltage gradient.

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2035 Electron Beam Processing of Ethylene-Propylene-Terpolymer-Based Rubber Mixtures

Authors: M. D. Stelescu, E. Manaila, G. Craciun, D. Ighigeanu

Abstract:

The goal of the paper is to present the results regarding the influence of the irradiation dose and amount of multifunctional monomer trimethylol-propane trimethacrylate (TMPT) on ethylene-propylene-diene terpolymer rubber (EPDM) mixtures irradiated in electron beam. Blends, molded on an electrically heated laboratory roller mill and compressed in an electrically heated hydraulic press, were irradiated using the ALID 7 of 5.5 MeV linear accelerator in the dose range of 22.6 kGy to 56.5 kGy in atmospheric conditions and at room temperature of 25 °C. The share of cross-linking and degradation reactions was evaluated by means of sol-gel analysis, cross-linking density measurements, FTIR studies and Charlesby-Pinner parameter (p0/q0) calculations. The blends containing different concentrations of TMPT (3 phr and 9 phr) and irradiated with doses in the mentioned range have present the increasing of gel content and cross-linking density. Modified and new bands in FTIR spectra have appeared, because of both cross-linking and chain scission reactions.

Keywords: Electron beam irradiation, EPDM rubber, crosslinking density, gel fraction.

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2034 Analysis of the Root Causes of Transformer Bushing Failures

Authors: E. A. Feilat, I. A. Metwally, S. Al-Matri, A. S. Al-Abri

Abstract:

This paper presents the results of a comprehensive investigation of five blackouts that occurred on 28 August to 8 September 2011 due to bushing failures of the 132/33 kV, 125 MVA transformers at JBB Ali Grid station. The investigation aims to explore the root causes of the bushing failures and come up with recommendations that help in rectifying the problem and avoiding the reoccurrence of similar type of incidents. The incident reports about the failed bushings and the SCADA reports at this grid station were examined and analyzed. Moreover, comprehensive power quality field measurements at ten 33/11 kV substations (S/Ss) in JBB Ali area were conducted, and frequency scans were performed to verify any harmonic resonance frequencies due to power factor correction capacitors. Furthermore, the daily operations of the on-load tap changers (OLTCs) of both the 125 MVA and 20 MVA transformers at JBB Ali Grid station have been analyzed. The investigation showed that the five bushing failures were due to a local problem, i.e. internal degradation of the bushing insulation. This has been confirmed by analyzing the time interval between successive OLTC operations of the faulty grid transformers. It was also found that monitoring the number of OLTC operations can help in predicting bushing failure.

Keywords: Modeling and simulation, power system, transformer, bushing, OLTC, power quality, partial discharge.

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2033 Tolerance and Perspective towards Disability: A Mixed Methods Study

Authors: L. Koštić, P. Karaman

Abstract:

Society has a lot of diversities according to sex, age, religion, abilities or disabilities, education, etc. According to differences, everybody needs to be tolerated and equally included in society. In order to provide quality inclusion, society needs to tolerate differences. This study relates to the differences in disability. To examine tolerance towards disability and inclusion, this study was conducted with students attending regular elementary and high school. The main goal was to examine their attitudes towards their classmates and elderly people with disabilities. The study begins with the hypothesis that the environment has a highly developed tolerance towards people with disabilities, regardless of age. The sample was divided according to tasks and methodology analysis. Students attending regular elementary school were asked to make drawings of their classmates with disabilities. The drawings were analyzed using quantitative methodology according to the colors children used and the position of character on the paper. Students attending high school and members of general population were asked to complete a questionnaire designed for this study during a workshop held on the International Day for Tolerance. Responses were analyzed using qualitative methodology. The hypothesis was confirmed.

Keywords: Classmates, disability, students, tolerance.

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2032 Product Features Extraction from Opinions According to Time

Authors: Kamal Amarouche, Houda Benbrahim, Ismail Kassou

Abstract:

Nowadays, e-commerce shopping websites have experienced noticeable growth. These websites have gained consumers’ trust. After purchasing a product, many consumers share comments where opinions are usually embedded about the given product. Research on the automatic management of opinions that gives suggestions to potential consumers and portrays an image of the product to manufactures has been growing recently. After launching the product in the market, the reviews generated around it do not usually contain helpful information or generic opinions about this product (e.g. telephone: great phone...); in the sense that the product is still in the launching phase in the market. Within time, the product becomes old. Therefore, consumers perceive the advantages/ disadvantages about each specific product feature. Therefore, they will generate comments that contain their sentiments about these features. In this paper, we present an unsupervised method to extract different product features hidden in the opinions which influence its purchase, and that combines Time Weighting (TW) which depends on the time opinions were expressed with Term Frequency-Inverse Document Frequency (TF-IDF). We conduct several experiments using two different datasets about cell phones and hotels. The results show the effectiveness of our automatic feature extraction, as well as its domain independent characteristic.

Keywords: Opinion mining, product feature extraction, sentiment analysis, SentiWordNet.

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2031 Random Projections for Dimensionality Reduction in ICA

Authors: Sabrina Gaito, Andrea Greppi, Giuliano Grossi

Abstract:

In this paper we present a technique to speed up ICA based on the idea of reducing the dimensionality of the data set preserving the quality of the results. In particular we refer to FastICA algorithm which uses the Kurtosis as statistical property to be maximized. By performing a particular Johnson-Lindenstrauss like projection of the data set, we find the minimum dimensionality reduction rate ¤ü, defined as the ratio between the size k of the reduced space and the original one d, which guarantees a narrow confidence interval of such estimator with high confidence level. The derived dimensionality reduction rate depends on a system control parameter β easily computed a priori on the basis of the observations only. Extensive simulations have been done on different sets of real world signals. They show that actually the dimensionality reduction is very high, it preserves the quality of the decomposition and impressively speeds up FastICA. On the other hand, a set of signals, on which the estimated reduction rate is greater than 1, exhibits bad decomposition results if reduced, thus validating the reliability of the parameter β. We are confident that our method will lead to a better approach to real time applications.

Keywords: Independent Component Analysis, FastICA algorithm, Higher-order statistics, Johnson-Lindenstrauss lemma.

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2030 Segmentation Problems and Solutions in Printed Degraded Gurmukhi Script

Authors: M. K. Jindal, G. S. Lehal, R. K. Sharma

Abstract:

Character segmentation is an important preprocessing step for text recognition. In degraded documents, existence of touching characters decreases recognition rate drastically, for any optical character recognition (OCR) system. In this paper we have proposed a complete solution for segmenting touching characters in all the three zones of printed Gurmukhi script. A study of touching Gurmukhi characters is carried out and these characters have been divided into various categories after a careful analysis. Structural properties of the Gurmukhi characters are used for defining the categories. New algorithms have been proposed to segment the touching characters in middle zone, upper zone and lower zone. These algorithms have shown a reasonable improvement in segmenting the touching characters in degraded printed Gurmukhi script. The algorithms proposed in this paper are applicable only to machine printed text. We have also discussed a new and useful technique to segment the horizontally overlapping lines.

Keywords: Character Segmentation, Middle Zone, Upper Zone, Lower Zone, Touching Characters, Horizontally Overlapping Lines.

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2029 Corporate Governance Practices and Audit Quality: An Empirical Study of the Listed Companies in Egypt

Authors: Mohamed Moustafa Soliman, Mohamed Abd Elsalam

Abstract:

Recent financial international scandals around the world have led to a number of investigations into the effectiveness of corporate governance practices and audit quality. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies have been conducted in Egypt where corporate governance is just evolving. Therefore, this study provides evidence on the effectiveness of corporate governance practices and audit quality from a developing country. The data for analysis are gathered from the top 50 most active companies in the Egyptian Stock Exchange, covering the three year period 2007-2009. Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show that board independence; CEO duality and audit committees significantly have relationship with audit quality. The results also, indicate that institutional investor and managerial ownership have no significantly relationship with audit quality. Evidence also exist that size of the company; complexity and business leverage are important factors in audit quality for companies quoted on the Egypt Stock Exchange.

Keywords: Corporate governance, Boards of directors, corporate ownership, Audit Committees, Audit quality, and Egypt.

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2028 Cognitive eTransformation Framework for Education Sector

Authors: A. Hol

Abstract:

21st century brought waves of business and industry eTransformations. The impact of change is also being seen in education. To identify the extent of this, scenario analysis methodology was utilised with the aim to assess business transformations across industry sectors ranging from craftsmanship, medicine, finance and manufacture to innovations and adoptions of new technologies and business models. Firstly, scenarios were drafted based on the current eTransformation models and its dimensions. Following this, eTransformation framework was utilised with the aim to derive the key eTransformation parameters, the essential characteristics that have enabled eTransformations across the sectors. Following this, identified key parameters were mapped to the transforming domain-education. The mapping assisted in deriving a cognitive eTransformation framework for education sector. The framework highlights the importance of context and the notion that education today needs not only to deliver content to students but it also needs to be able to meet the dynamically changing demands of specific student and industry groups. Furthermore, it pinpoints that for such processes to be supported, specific technology is required, so that instant, on demand and periodic feedback as well as flexible, dynamically expanding study content can be sought and received via multiple education mediums.

Keywords: Education sector, business transformation, eTransformation model, cognitive model, cognitive systems, eTransformation.

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2027 Numerical Investigations on Dynamic Stall of a Pitching-Plunging Helicopter Blade Airfoil

Authors: Xie Kai, Laith K. Abbas, Chen Dongyang, Yang Fufeng, Rui Xiaoting

Abstract:

Effect of plunging motion on the pitch oscillating NACA0012 airfoil is investigated using computational fluid dynamics (CFD). A simulation model based on overset grid technology and k - ω shear stress transport (SST) turbulence model is established, and the numerical simulation results are compared with available experimental data and other simulations. Two cases of phase angle φ = 0, μ which represents the phase difference between the pitching and plunging motions of an airfoil are performed. Airfoil vortex generation, moving, and shedding are discussed in detail. Good agreements have been achieved with the available literature. The upward plunging motion made the equivalent angle of attack less than the actual one during pitching analysis. It is observed that the formation of the stall vortex is suppressed, resulting in a decrease in the lift coefficient and a delay of the stall angle. However, the downward plunging motion made the equivalent angle of attack higher the actual one.

Keywords: Dynamic stall, pitching-plunging, computational fluid dynamics, helicopter blade rotor, airfoil.

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2026 An Exploratory Study Regarding the Effects of Auditor Switch, Auditee’s Industry, and Auditee’s Location on Audit Fees in Australia

Authors: Ashkan Mirzay Fashami

Abstract:

This study examines the effects of auditor switch, auditee’s industry, and auditee’s location on audit fees in Australia. It uses fee data of Australian Securities Exchange 500 companies, considering all industry classifications throughout the country from 2006 until 2016. Main findings show that auditor switch does not affect audit fees. However, auditee’s industry affects audit fees. This effect occurs in information technology, financials, energy, and materials sectors among the top 500 companies. Financials, energy, and materials sectors face a fee rise, whereas information technology has a fee cut. The extent of fee changes is different among various industries, wherein the financial sector has the highest increase. Further, auditee’s location affects audit fees. Top 500 companies in Hobart, Perth, and Brisbane face a fee reduction, wherein the highest cut is in Hobart. Further analysis suggests that the Australian audit market is being increasingly concentrated in the hands of the Big Four audit firms.

Keywords: Audit fee, auditor switch, Australia, industry, location.

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2025 Wavelet Enhanced CCA for Minimization of Ocular and Muscle Artifacts in EEG

Authors: B. S. Raghavendra, D. Narayana Dutt

Abstract:

Electroencephalogram (EEG) recordings are often contaminated with ocular and muscle artifacts. In this paper, the canonical correlation analysis (CCA) is used as blind source separation (BSS) technique (BSS-CCA) to decompose the artifact contaminated EEG into component signals. We combine the BSSCCA technique with wavelet filtering approach for minimizing both ocular and muscle artifacts simultaneously, and refer the proposed method as wavelet enhanced BSS-CCA. In this approach, after careful visual inspection, the muscle artifact components are discarded and ocular artifact components are subjected to wavelet filtering to retain high frequency cerebral information, and then clean EEG is reconstructed. The performance of the proposed wavelet enhanced BSS-CCA method is tested on real EEG recordings contaminated with ocular and muscle artifacts, for which power spectral density is used as a quantitative measure. Our results suggest that the proposed hybrid approach minimizes ocular and muscle artifacts effectively, minimally affecting underlying cerebral activity in EEG recordings.

Keywords: Blind source separation, Canonical correlationanalysis, Electroencephalogram, Muscle artifact, Ocular artifact, Power spectrum, Wavelet threshold.

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2024 Solar Energy Generation Based Urban Development: A Case of Jodhpur City

Authors: A. Kumar, V. Devadas

Abstract:

India has the most year-round favorable sunny conditions along with the second-highest solar irradiation in the world, the country holds the potential to become the global solar hub. The solar and wind-based generation capacity has skyrocketed in India with the successful effort of the Ministry of Renewable Energy, whereas the potential of rooftop based solar power generation has yet to be explored for proposed solar cities in India. The research aims to analyze the gap in the energy scenario in Jodhpur City and proposes interventions of solar energy generation systems as a catalyst for urban development. The research is based on the system concept which deals with simulation between the city system as a whole and its interactions between different subsystems. A system-dynamics based mathematical model is developed by identifying the control parameters using regression and correlation analysis to assess the gap in energy sector. The base model validation is done using the past 10 years timeline data collected from secondary sources. Further, energy consumption and solar energy generation-based projection are made for testing different scenarios to conclude the feasibility for maintaining the city level energy independence till 2031.

Keywords: City, consumption, energy, generation.

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2023 Pyrolysis of Rice Husk in a Fixed Bed Reactor

Authors: Natarajan. E, Ganapathy Sundaram. E

Abstract:

Fixed-bed slow pyrolysis experiments of rice husk have been conducted to determine the effect of pyrolysis temperature, heating rate, particle size and reactor length on the pyrolysis product yields. Pyrolysis experiments were performed at pyrolysis temperature between 400 and 600°C with a constant heating rate of 60°C/min and particle sizes of 0.60-1.18 mm. The optimum process conditions for maximum liquid yield from the rice husk pyrolysis in a fixed bed reactor were also identified. The highest liquid yield was obtained at a pyrolysis temperature of 500°C, particle size of 1.18-1.80 mm, with a heating rate of 60°C/min in a 300 mm length reactor. The obtained yield of, liquid, gas and solid were found be in the range of 22.57-31.78 %, 27.75-42.26 % and 34.17-42.52 % (all weight basics) respectively at different pyrolysis conditions. The results indicate that the effects of pyrolysis temperature and particle size on the pyrolysis yield are more significant than that of heating rate and reactor length. The functional groups and chemical compositions present in the liquid obtained at optimum conditions were identified by Fourier Transform-Infrared (FT-IR) spectroscopy and Gas Chromatography/ Mass Spectroscopy (GC/MS) analysis respectively.

Keywords: Slow pyrolysis, Rice husk, Recycling, Biomass.

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2022 The Role of Driving Experience in Hazard Perception and Categorization: A Traffic-Scene Paradigm

Authors: Avinoam Borowsky, Tal Oron-Gilad, Yisrael Parmet

Abstract:

This study examined the role of driving experience in hazard perception and categorization using traffic scene pictures. Specifically, young-inexperienced, moderately experienced and very experienced (taxi) drivers observed traffic scene pictures while connected to an eye tracking system and were asked to rate the level of hazardousness of each picture and to mention the three most prominent hazards in it. Target pictures included nine, nearly identical, pairs of pictures where one picture in each pair included an actual hazard as an additional element. Altogether, 22 areas of interest (AOIs) were predefined and included 13 potential hazards and 9 actual hazards. Data analysis included both verbal reports and eye scanning patterns of these AOIs. Generally, both experienced and taxi drivers noted a relatively larger number of potential hazards than young inexperienced drivers Thus, by relating to less salient potential hazards, experienced drivers have demonstrated a better situation model of the traffic environment.

Keywords: Concept Construction, Hazard Perception, EyeMovements, Driving Experience.

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2021 Numerical Analysis of Laminar Flow around Square Cylinders with EHD Phenomenon

Authors: M. Salmanpour, O. Nourani Zonouz

Abstract:

In this research, a numerical simulation of an Electrohydrodynamic (EHD) actuator’s effects on the flow around a square cylinder by using a finite volume method has been investigated. This is one of the newest ways for controlling the fluid flows. Two plate electrodes are flush-mounted on the surface of the cylinder and one wire electrode is placed on the line with zero angle of attack relative to the stagnation point and excited with DC power supply. The discharge produces an electric force and changes the local momentum behaviors in the fluid layers. For this purpose, after selecting proper domain and boundary conditions, the electric field relating to the problem has been analyzed and then the results in the form of electrical body force have been entered in the governing equations of fluid field (Navier-Stokes equations). The effect of ionic wind resulted from the Electrohydrodynamic actuator, on the velocity, pressure and the wake behind cylinder has been considered. According to the results, it is observed that the fluid flow accelerates in the nearest wall of the frontal half of the cylinder and the pressure difference between frontal and hinder cylinder is increased.

Keywords: CFD, corona discharge, electro hydrodynamics, flow around square cylinders.

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2020 Physicochemical Analysis of Soxhlet Extracted Oils from Selected Northern Nigerian Seeds

Authors: Abdulhamid Abubakar, Sani Ibrahim, Fakai I. Musa

Abstract:

The aim of the present study is to investigate the potential use of the selected seed oils. The oil was extracted using Soxhlet apparatus and the physicochemical characteristics of the oil determined using standard methods. The following results were obtained for the physicochemical parameters analysed: for Egusi seed oil, Oil yield 53.20%, Saponification value 178.03±1.25 mgKOH/g, Iodine value 49.10±0.32 g I2/100g, Acid value 4.30±0.86 mgKOH/g, and Peroxide value 5.80±0.27 meq/kg were obtained. For Pawpaw seed oil, Oil yield 40.10%, Saponification value 24.13±3.93 mgKOH/g, Iodine value 24.87±0.19 g I2/100g, Acid value 9.46±0.40 mgKOH/g, and Peroxide value 3.12±1.22 meq/kg were obtained. For Sweet orange seed oil, Oil yield 43.10%, Saponification value 106.30±2.37 mgKOH/g, Iodine value 37.08±0.04 g I2/100g, Acid value 7.59±0.77 mgKOH/g, and Peroxide value 2.21±0.46 meq/kg were obtained. From the obtained values of the determined parameters, the oils can be extracted from the three selected seeds in commercial quantities and that the egusi and sweet orange seed oils may be utilized in the industrial soap production.

Keywords: Carica papaya, Citrus sinensis, iodine value, peroxide value, physicochemical.

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2019 Dynamic Anonymity

Authors: Emin Islam Tatlı, Dirk Stegemann, Stefan Lucks

Abstract:

Encryption protects communication partners from disclosure of their secret messages but cannot prevent traffic analysis and the leakage of information about “who communicates with whom". In the presence of collaborating adversaries, this linkability of actions can danger anonymity. However, reliably providing anonymity is crucial in many applications. Especially in contextaware mobile business, where mobile users equipped with PDAs request and receive services from service providers, providing anonymous communication is mission-critical and challenging at the same time. Firstly, the limited performance of mobile devices does not allow for heavy use of expensive public-key operations which are commonly used in anonymity protocols. Moreover, the demands for security depend on the application (e.g., mobile dating vs. pizza delivery service), but different users (e.g., a celebrity vs. a normal person) may even require different security levels for the same application. Considering both hardware limitations of mobile devices and different sensitivity of users, we propose an anonymity framework that is dynamically configurable according to user and application preferences. Our framework is based on Chaum-s mixnet. We explain the proposed framework, its configuration parameters for the dynamic behavior and the algorithm to enforce dynamic anonymity.

Keywords: Anonymity, context-awareness, mix-net, mobile business, policy management

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2018 Knowledge and Organisational Success: Developing a Scale of Knowledge Framework

Authors: Mohammed Almohammedali, Peter Duncan, David Edgar

Abstract:

The aim of this exploratory research is to understand further how organisations can evaluate their activities, which generate knowledge creation, to meet changing stakeholder expectations. A Scale of Knowledge (SoK) Framework is proposed which links knowledge management and organisational activities to changing stakeholder expectations. The framework was informed by the knowledge management literature, as well as empirical work conducted via a single case study of a multi-site hospital organisation in Saudi Arabia. Eight in-depth semi-structured interviews were conducted with managers from across the organisation regarding current and future stakeholder expectations, organisational strategy/activities and knowledge management. Data were analysed using thematic analysis and a hierarchical value map technique to identify activities that can produce further knowledge and consequently impact on how stakeholder expectations are met. The SoK Framework developed may be useful to practitioners as an analytical aid to determine if current organisational activities produce organisational knowledge which helps them meet (increasingly higher levels of) stakeholder expectations. The limitations of the research and avenues for future development of the proposed framework are discussed.

Keywords: Knowledge creation, knowledge management, organisational knowledge, scale of knowledge, knowledge impact.

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