Search results for: Advanced Accounting Practices

Authors: S. Sudhakar, Geetha Manjunath, Siva Teja Kakileti, Himanshu Madhu

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Diagnosis of breast cancer at early stages has seen better clinical and survival outcomes. Survival rates in developing countries like India are very low due to accessibility and affordability issues of screening tests such as Mammography. In addition, Mammography is not much effective in younger women with dense breasts. This leaves a gap in current screening methods. Thermalytix is a new technique for detecting breast abnormality in a non-contact, non-invasive way. It is an AI-enabled computer-aided diagnosis solution that automates interpretation of high resolution thermal images and identifies potential malignant lesions. The solution is low cost, easy to use, portable and is effective in all age groups.  This paper presents the results of a retrospective comparative analysis of Thermalytix over Mammography and Clinical Breast Examination for breast cancer screening. Thermalytix was found to have better sensitivity than both the tests, with good specificity as well. In addition, Thermalytix identified all malignant patients without palpable lumps.

Keywords: Breast Cancer Screening, Radiology, Thermalytix, Artificial Intelligence, Thermography.

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Authors: K. Navaz, Kannan Balasubramanian

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Due to the increasing growth of internet users, the emerging applications of multicast are growing day by day and there is a requisite for the design of high-speed switches/routers. Huge amounts of effort have been done into the research area of multicast switch fabric design and algorithms. Different traffic scenarios are the influencing factor which affect the throughput and delay of the switch. The pointer based multicast scheduling algorithms are not performed well under non-uniform traffic conditions. In this work, performance of the switch has been analyzed by applying the advanced multicast scheduling algorithm OQSMS (Optimal Queue Selection Based Multicast Scheduling Algorithm), MDDR (Multicast Due Date Round-Robin Scheduling Algorithm) and MDRR (Multicast Dual Round-Robin Scheduling Algorithm). The results show that OQSMS achieves better switching performance than other algorithms under the uniform, non-uniform and bursty traffic conditions and it estimates optimal queue in each time slot so that it achieves maximum possible throughput.

Keywords: Multicast, Switch, Delay, Scheduling.

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Authors: Brian J. Kozak, Joshua D. Shipman, Peng Hao Wang, Blake Shipp

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The unmanned aerial system (UAS) industry is growing at a rapid pace. This growth has increased the demand for low cost, custom made and high strength unmanned aerial vehicles (UAV). The area of most growth is in the area of 25 kg to 200 kg vehicles. Vehicles this size are beyond the size and scope of simple wood and fabric designs commonly found in hobbyist aircraft. These high end vehicles require stronger materials to complete their mission. Traditional aircraft construction materials such as aluminum are difficult to use without machining or advanced computer controlled tooling. However, by using general aviation composite aircraft homebuilding techniques and materials, a large scale UAV can be constructed cheaply and easily. Furthermore, these techniques could be used to easily manufacture cost made composite shapes and airfoils that would be cost prohibitive when using metals. These homebuilt aircraft techniques are being demonstrated by the researchers in the construction of a 75 kg aircraft.

Keywords: Composite aircraft, homebuilding, unmanned aerial system, unmanned aerial vehicles.

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Authors: Osama Abufanas

Abstract:

This paper aims to build an Arabic learning language tool using Flash CS4 professional software with action script 3.0 programming language, based on the Computer Aided Language Learning (CALL) material. An extra intention is to provide a primary tool and focus on learning Arabic as a second language to adults. It contains letters, words and sentences at the first stage. This includes interactive practices, which evaluates learners’ comprehension of the Arabic language. The system was examined and it was found that the language structure was correct and learners were satisfied regarding the system tools. The learners found the system tools efficient and simple to use. The paper's main conclusion illustrates that CALL can be applied without any hesitation to second language learners

Keywords: Arabic Language, Computer Aided Language Learning (CALL), Learner, Material.

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Authors: A. K. M. De Paula, R. Tenorio

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The 20th century has brought much development to the practice of Architecture worldwide, and technology has bridged inhabitation limits in many regions of the world with high levels of comfort and conveniences, most times at high costs to the environment. Throughout the globe, the tropical countries are being urbanized at an unprecedented rate and housing has become a major issue worldwide, in light of increased demand and lack of appropriate infra-structure and planning. Buildings and urban spaces designed in tropical cities have mainly adopted external concepts that in most cases do not fit the needs of the inhabitants living in such harsh climatic environment, and when they do, do so at high financial, environmental and cultural costs. Traditional architectural practices can provide valuable understanding on how self-reliance and autonomy of construction can be reinforced in rural-urban tropical environments. From traditional housing knowledge, it is possible to derive lessons for the development of new construction materials that are affordable, environmentally friendly, culturally acceptable and accesible to all.Specifically to the urban context, such solutions are of outmost importance, given the needs to a more democratic society, where access to housing is considered high in the agenda for development. Traditional or rural constructions are also ongoing through extensive changes eventhough they have mostly adopted climate-responsive building practices relying on local resources (with minimum embodied energy) and energy (for comfort and quality of life). It is important to note that many of these buildings can actually be called zero-energy, and hold potential answers to enable transition from high energy, high cost, low comfort urban habitations to zero/low energy habitations with high quality urban livelihood. Increasing access to modern urban lifestyels have also an effect on the aspirations from people in terms of performance, comfort and convenience in terms of their housing and the way it is produced and used. These aspirations are resulting in transitions from localresource dependent habitations- to non-local resource based highenergy urban style habitations. And such transitions are resulting in the habitations becoming increasingly unsuited to the local climatic conditions with increasing discomfort, ill-health, and increased CO2 emissions and local environmental disruption. This research studies one specific transition group in the context of 'water communities' in tropical-equatorial regions: Ribeirinhos housing typology (Amazonas, Brazil). The paper presents the results of a qualitative sustainability assessment of the housing typologies under transition, found at the Ribeirinhos communities.

Keywords: Vernacuilar and Tropical Architecture, SustainableHousing Design, Urban-rural Housing, Living Transitions

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Authors: Firas A. Al Laban, Mohamed Chabi, Sammani Danwawu Abdullahi

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There are real needs to integrate types of Open Educational Resources (OER) with an intelligent system to extract information and knowledge in the semantic searching level. The needs came because most of current learning standard adopted web based learning and the e-learning systems do not always serve all educational goals. Semantic Web systems provide educators, students, and researchers with intelligent queries based on a semantic knowledge management learning system. An ontology-based learning system is an advanced system, where ontology plays the core of the semantic web in a smart learning environment. The objective of this paper is to discuss the potentials of ontologies and mapping different kinds of ontologies; heterogeneous or homogenous to manage and control different types of Open Educational Resources. The important contribution of this research is that it uses logical rules and conceptual relations to map between ontologies of different educational resources. We expect from this methodology to establish an intelligent educational system supporting student tutoring, self and lifelong learning system.

Keywords: Knowledge Management Systems, Ontologies, Semantic Web, Open Educational Resources.

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Authors: Kalsom Abd Wahab, Khalid Hassan Abdesamed

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The purpose of this paper is to examine the financing practices of SMEs in Libya in two different phases of business life cycle: start-up and matured stages. Moreover, SMEs- accessing bank loan issues is also identified. The study was conducted by taking into account the aspect of demand. The findings are based on a sample of 76 SMEs in Libya through the adoption of questionnaires. The results have pinpointed several things- evidently, SMEs use informal financing sources which prefer personal savings; SME owners are willing to apply for bank loan, that the most pressing problem has been identified, not to apply bank loan is loan with interest (religion factor).

Keywords: SMEs, Formal Finance (loan from bank), Informal Finance, Loan with interest (religion factor), Libya.

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Authors: Andrzej Przemyslaw Kusnierczak

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Advances in technology (e.g. the internet, telecommunication) and political changes (fewer trade barriers and an enlarged European Union, ASEAN, NAFTA and other organizations) have led to develop international competition and expand into new markets. Companies in Thailand, Asia and around the globe are increasingly being pressured on price and for faster time to enter the market. At the same time, new markets are appearing and many companies are looking for changes and shifts in their domestic markets. These factors have enabled the rapid growth for companies and globalizing many different business activities during the product development process from research and development (R&D) to production. This research will show and clarify methods how to develop global product. Also, it will show how important is a global product impact into Thai Economy development.

Keywords: Development, global, management, product.

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Authors: F.B. Georgise, K. D. Thoben, M. Seifert

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This paper presents a research agenda on the SCOR model adaptation. SCOR model is designated to measure supply chain performance and logistics impact across the boundaries of individual organizations. It is at its growing stage of its life cycle and is enjoying the leverage of becoming the industry standard. The SCOR model has been developed and used widely in developed countries context. This research focuses on the SCOR model adaptation for the manufacturing industry in developing countries. With a necessary understanding of the characteristics, difficulties and problems of the manufacturing industry in developing countries- supply chain; consequently, we will try to designs an adapted model with its building blocks: business process model, performance measures and best practices.

Keywords: developing countries, manufacturing industry, SCOR model adaptation

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Authors: Bijaya Krushna Mangaraj, Deepak Kumar Das

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Sustainability in rural production system can only be achieved if it can suitably satisfy the local requirement as well as the outside demand with the changing time. With the increased pressure from the food sector in a globalised world, the agrarian economy needs to re-organise its cultivable land system to be compatible with new management practices as well as the multiple needs of various stakeholders and the changing resource scenario. An attempt has been made to transform this problem into a multi-objective decisionmaking problem considering various objectives, resource constraints and conditional constraints. An interactive fuzzy multi-objective programming approach has been used for such a purpose taking a case study in Indian context to demonstrate the validity of the method.

Keywords: Land re-organisation, Crop planning, Multiobjective Decision-Making, Fuzzy Goal Programming.

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Authors: M. A. Askari, M. A. Nazari, P. Perrier, Y. Payan

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Growth and remodeling of biological structures have gained lots of attention over the past decades. Determining the response of living tissues to mechanical loads is necessary for a wide range of developing fields such as prosthetics design or computerassisted surgical interventions. It is a well-known fact that biological structures are never stress-free, even when externally unloaded. The exact origin of these residual stresses is not clear, but theoretically, growth is one of the main sources. Extracting body organ’s shapes from medical imaging does not produce any information regarding the existing residual stresses in that organ. The simplest cause of such stresses is gravity since an organ grows under its influence from birth. Ignoring such residual stresses might cause erroneous results in numerical simulations. Accounting for residual stresses due to tissue growth can improve the accuracy of mechanical analysis results. This paper presents an original computational framework based on gradual growth to determine the residual stresses due to growth. To illustrate the method, we apply it to a finite element model of a healthy human face reconstructed from medical images. The distribution of residual stress in facial tissues is computed, which can overcome the effect of gravity and maintain tissues firmness. Our assumption is that tissue wrinkles caused by aging could be a consequence of decreasing residual stress and thus not counteracting gravity. Taking into account these stresses seems therefore extremely important in maxillofacial surgery. It would indeed help surgeons to estimate tissues changes after surgery.

Keywords: Finite element method, growth, residual stress, soft tissue.

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Authors: Ta-Min Hung, Tien-Lung Sun

Abstract:

Thanks to VR technology advanced, there are many researches had used VR technology to develop a training system. Using VR characteristics can simulate many kinds of situations to reach our training-s goal. However, a good training system not only considers real simulation but also considers learner-s learning motivation. So, there are many researches started to conduct game-s features into VR training system. We typically called this is a serious game. It is using game-s features to engage learner-s learning motivation. However, VR or Serious game has another important advantage. That is simulating feature. Using this feature can create any kinds of pressured environments. Because in the real environment may happen any emergent situations. So, increasing the trainees- pressure is more important when they are training. Most pervious researches are investigated serious game-s applications and learning performance. Seldom researches investigated how to increase the learner-s mental workload when they are training. So, in our study, we will introduce a real case study and create two types training environments. Comparing the learner-s mental workload between VR training and serious game.

Keywords: Intrinsic Motivation, Mental Workload, VR Training, Serious Game

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Authors: Jay D. Gatrell, Robert Q. Hanham, Jeff Worsham, Maureen McDorman

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This paper examines two policy spaces–the ARC and TVA–and their spatialized politics. The research observes that the regional concept informs public policy and can contribute to the formation of stable policy initiatives. Using the subsystem framework to understand the political viability of policy regimes, the authors conclude policy geographies that appeal to traditional definitions of regions are more stable over time. In contrast, geographies that fail to reflect pre-existing representations of space are engaged in more competitive subsystem politics. The paper demonstrates that the spatial practices of policy regions and their directional politics influence the political viability of programs. The paper concludes that policy spaces should institutionalize pre-existing geographies–not manufacture new ones.

Keywords: Agenda setting, politics, region.

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Authors: K. Touafek, A. Khelifa, I. Tabet, H. Haloui, H. Bencheikh El Houcine, M. Adouane

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Hybrid photovoltaic thermal (PVT) collectors allow simultaneous production of electrical energy thus heat energy. There are several configurations of hybrid collectors (to produce water or air). For hybrids water collectors, there are several configurations that differ by the nature of the absorber (serpentine, tubes...). In this paper, an absorber tank is studied. The circulation of the coolant is natural (we do not use the pump). We present the obtained results in our experimental study and we analyzed the data, and then we compare the results with the theory practices. The electrical performances of the hybrid collector are compared with those of conventional photovoltaic module mounted on the same structure and measured under the same conditions.

We conducted experiments with natural circulation of the coolant (Thermosyphon), for a flow rate of 0.025kg/m².

Keywords: Experimental, Photovoltaic, Solar, Temperature, Tank.

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Authors: R. S. Quintal, J. L. Tesch Santos, M. D. Davis, E. C. de Santana, M. de F. Bandeira dos Santos

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The objective is to identify the contributions from the introduction of the computerized system deal within the Accounting Department of Brazilian Navy Financial Directorship and its possible effects on the budgetary and financial harvest of Brazilian Navy. The relevance lies in the fact that the management process is responsible for the continuous improvement of organizational performance through higher levels of quality in their activities. Improvements in organizational processes have direct effects on crops cost, quality, reliability, flexibility and speed. The method of study of this research is the case study. The choice of case study attended, among other demands, a need for greater flexibility to study processes related to a computerized system. The sources of evidence were used literature, documentary and direct observation. Direct observation was made by monitoring the implementation of the computerized system in the Division of Management Analysis. The main findings of the study point to the fact that the computerized system may contribute significantly to the standardization of information. There was improvement of internal processes in the division of management analysis, made possible the consolidation of a standard management and performance analysis that contribute to global homogeneity in the treatment of information essential to the process of decision making. This study has limitations related to the fact the search result be subject exclusively to the case studied, and it is impossible to generalize to other organs of government.

Keywords: Process Management, Management Control, Business Intelligence.

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Authors: Ting (Grace) Lin, Jianhong (Cecilia) Xia, Todd Robinson

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Accessibility analysis, examining people’s ability to access facilities and destinations, is a fundamental assessment for transport planning, policy making, and social exclusion research. Dynamic accessibility which measures accessibility in real-time traffic environment has been an advanced accessibility indicator in transport research. It is also a useful indicator to help travelers to understand travel time daily variability, assists traffic engineers to monitor traffic congestions, and finally develop effective strategies in order to mitigate traffic congestions. This research involved real-time traffic information by collecting travel time data with 15-minute interval via the TomTom^® API. A framework for measuring dynamic accessibility was then developed based on the gravity theory and accessibility dichotomy theory through space and time interpolation. Finally, the dynamic accessibility can be derived at any given time and location under dynamic accessibility spatial analysis framework.

Keywords: Dynamic accessibility, space-time continuum, transport research, TomTom® API.

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Authors: Duygu Aydin

Abstract:

Advertising today has already become an integral part of human life as a building block of the consumer community. A component of the value chain of the media, advertising sector is struggling increasingly harder to find new methods to reach consumers. The tendency towards experimental marketing practices is increasing day by day, especially to divert consumers from the idea “They are selling something to me.” It is therefore considered a good idea to investigate the trust in ad media of consumers, who are today exposed to a great bulk of information from advertising sector. In this study, the current value of ad media for the young consumer will be investigated. Data on various ad media reliability will be comparatively analyzed and young consumers will be traced by including university students in the study. In this research, which will be performed on students studying at the Selçuk University (Turkey) by random sampling method, data will be obtained by survey technique and evaluated by a statistical analysis.

Keywords: Trust in advertising, ad medium, media.

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Authors: Spiros Mazarakis, George Matzavinos, Peter P. Groumpos

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Economic models are complex dynamic systems with a lot of uncertainties and fuzzy data. Conventional modeling approaches using well known methods and techniques cannot provide realistic and satisfactory answers to today-s challenging economic problems. Qualitative modeling using fuzzy logic and intelligent system theories can be used to model macroeconomic models. Fuzzy Cognitive maps (FCM) is a new method been used to model the dynamic behavior of complex systems. For the first time FCMs and the Mamdani Model of Intelligent control is used to model macroeconomic models. This new model is referred as the Mamdani Rule-Based Fuzzy Cognitive Map (MBFCM) and provides the academic and research community with a new promising integrated advanced computational model. A new economic model is developed for a qualitative approach to Macroeconomic modeling. Fuzzy Controllers for such models are designed. Simulation results for an economic scenario are provided and extensively discussed

Keywords: Macroeconomic Models, Mamdani Rule Based- FCMs(MBFCMs), Qualitative and Dynamics System, Simulation.

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Authors: Mohammed Sani Abdulai

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Ghana’s Public Financial Management reforms have been going on for some two decades now (1997/98 to 2017/18). Given this long period of reforms, Ghana in 2019 is putting together both a Public Financial Management (PFM) strategy and a Ghana Integrated Financial Management Information System (GIFMIS) strategy for the next 5-years (2020-2024). The primary aim of these dual strategies is assisting the country in moving beyond reforms to consolidation and sustainability. In this paper we, first, examined the evolution of Ghana’s PFM reforms. We, secondly, reviewed the legal and institutional reforms undertaken to strengthen the country’s key PFM institutions. Thirdly, we summarized the strengths and weaknesses identified by the 2018 Public Expenditure and Financial Accountability (PEFA) assessment of Ghana’s PFM system relating to its macro-fiscal framework, budget preparation and approval, budget execution, accounting and fiscal reporting as well as external scrutiny and audit. We, finally, considered what the country should be doing to achieve its intended goal of PFM consolidation and sustainability. Using a qualitative method of review and analysis of existing documents, we, through this paper, brought to the fore the lessons that could be learnt by other developing countries from Ghana’s PFM reforms experiences. These lessons included the need to: (a) undergird any PFM reform with a comprehensive PFM reform strategy; (b) undertake a legal and institutional reforms of the key PFM institutions; (c) assess the strengths and weaknesses of those reforms using PFM performance evaluation tools such as PEFA framework; and (d) move beyond reforms to consolidation and sustainability.

Keywords: Public financial management, public expenditure and financial accountability (PEFA), reforms, consolidation, sustainability.

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Authors: Sidhartha Panda, Narayana Prasad Padhy

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With constraints on data availability and for study of power system stability it is adequate to model the synchronous generator with field circuit and one equivalent damper on q-axis known as the model 1.1. This paper presents a systematic procedure for modelling and simulation of a single-machine infinite-bus power system installed with a thyristor controlled series compensator (TCSC) where the synchronous generator is represented by model 1.1, so that impact of TCSC on power system stability can be more reasonably evaluated. The model of the example power system is developed using MATLAB/SIMULINK which can be can be used for teaching the power system stability phenomena, and also for research works especially to develop generator controllers using advanced technologies. Further, the parameters of the TCSC controller are optimized using genetic algorithm. The non-linear simulation results are presented to validate the effectiveness of the proposed approach.

Keywords: Genetic algorithm, MATLAB/SIMULINK, modelling and simulation, power system stability, single-machineinfinite-bus power system, thyristor controlled series compensator.

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Authors: Venugopal Kummamuru

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Corporate Governance (CG) is of utmost importance for running a company ethically. It is essential for the growth and success of the corporation. It is intended to increase the accountability of an organization to the larger context of the business environment. The general principles of CG include and are related to Shareholder recognition, Stakeholder interests, and focus on Corporate Social Responsibility (CSR), Clear Board responsibilities, Ethical behavior, and Business transparency. Network Marketing Organizations (NMOs) focus on marketing through direct-sales using people who are associated with the organization but are not their employees. This paper tries to study the importance of Ethics and CSR in an NMO and suggest a basic guideline for CG in NMO(s). This paper could be used as a basis or starting point for conducting an in-depth research to understand the difference in CG practices between NMO(s) and other organizations and define a standard set of guidelines for CG practice.

Keywords: Corporate governance, corporate responsibility, direct selling, network marketing.

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Authors: Wenhsuan Lee, Yachi Chang, Yingyih Shih

Abstract:

In clinical practices, it is common that while facing the unknown progress of their disease, palliative care patients may easily feel anxious and depressed. These types of reactions are a cause of psychosomatic diseases and may also influence treatment results. However, the purpose of palliative care is to provide relief from all kinds of pains. Therefore, how to make patients more comfortable is an issue worth studying. This study adopted the “bio-psycho-social model” proposed by Engel and applied spontaneous breathing training, in the hope of seeing patients’ psychological state changes caused by their physiological state changes, improvements in their anxious conditions, corresponding adjustments of their cognitive functions, and further enhancement of their social functions and the social support system. This study will be a one-year study. Palliative care outpatients will be recruited and assigned to the experimental group or the control group for six outpatient visits (once a month), with 80 patients in each group. The patients of both groups agreed that this study can collect their physiological quantitative data using an HRV device before the first outpatient visit. They also agreed to answer the “Beck Anxiety Inventory (BAI)”, the “Taiwanese version of the WHOQOL-BREF questionnaire” before the first outpatient visit, to fill a self-report questionnaire after each outpatient visit, and to answer the “Beck Anxiety Inventory (BAI)”, the “Taiwanese version of the WHOQOL-BREF questionnaire” after the last outpatient visit. The patients of the experimental group agreed to receive the breathing training under HRV monitoring during the first outpatient visit of this study. Before each of the following three outpatient visits, they were required to fill a self-report questionnaire regarding their breathing practices after going home. After the outpatient visits, they were taught how to practice breathing through an HRV device and asked to practice it after going home. Later, based on the results from the HRV data analyses and the pre-tests and post-tests of the “Beck Anxiety Inventory (BAI)”, the “Taiwanese version of the WHOQOL-BREF questionnaire”, the influence of the breathing training in the bio, psycho, and social aspects were evaluated. The data collected through the self-report questionnaires of the patients of both groups were used to explore the possible interfering factors among the bio, psycho, and social changes. It is expected that this study will support the “bio-psycho-social model” proposed by Engel, meaning that bio, psycho, and social supports are closely related, and that breathing training helps to transform palliative care patients’ psychological feelings of anxiety and depression, to facilitate their positive interactions with others, and to improve the quality medical care for them.

Keywords: Palliative care, breathing training, bio-psycho-social Model, heart rate variability.

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Authors: B. D. Polat, O. Keles

Abstract:

Physical vapor deposition under conditions of an obliquely incident flux results in a film formation with an inclined columnar structure. These columns will be oriented toward the vapor source because of the self-shadowing effect, and they are homogenously distributed on the substrate surface because of the limited surface diffusion ability of ad-atoms when there is no additional substrate heating.

In this work, the oblique angle electron beam evaporation technique is used to fabricate thin films containing inclined nanorods. The results demonstrate that depending on the thin film composition, the morphology of the nanorods is changed as well. The galvanostatic analysis of these thin film anodes reveals that a composite CuSn nanorods having approximately 900mAhg^-1 of initial discharge capacity, performs higher electrochemical performance compared to pure Sn nanorods containing anode material. The long cycle life and the advanced electrochemical properties of the nanostructured composite electrode might be attributed to its improved mechanical tolerance and enhanced electrical conductivity depending on the Cu presence in the nanorods.

Keywords: Cu-Sn thin film, oblique angle deposition, lithium ion batteries, anode.

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Authors: K. P. Jain, J. F. J. Pruyn, J. J. Hopman

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In May 2009, the International Maritime Organization (IMO) adopted the Hong Kong International Convention for the Safe and Environmentally Sound Recycling of Ships to address the growing concerns about the environmental, occupational health and safety risks related to ship recycling. The aim of the Hong Kong Convention is to provide a legally binding instrument which ensures that the process of ship recycling does not pose risks to human health, safety and to the environment. In this paper, critical analysis of the Hong Kong Convention has been carried out in order to study the effectiveness of the Convention to meet its objectives. The Convention has been studied in detail including its background, main features, major stakeholders, strengths and weaknesses. The Convention, though having several deficiencies, is a major breakthrough in not only recognizing but also dealing with the ill-practices associated with ship recycling.

Keywords: Hong Kong Convention, IMO, Ship breaking, Ship recycling.

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Authors: Safa Ougoujil, Sidi Mohamed Rigar

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Economics is not an exact science. It cannot be from the moment it is a social science that concerns society organization, a human science that depends on the behavior of the men and women who make a part of this society. Therefore, it cannot ignore morality, the instinctive sense of good and evil, the natural order which place us between certain values, and which religion often sheds light on. In terms of finance, the reference to ethics is becoming more popular than ever. This is naturally due to the growing financial crises. Finance is less and less ethical, but some financial practices have continued to do so. This is the case of ethical finance and Islamic finance. After attempting to define the concepts of ethical finance and Islamic finance, in a period when financial innovation seeks to encourage differentiation in order to create more profit margins, this article attempts to expose the particularities, the convergences and the potentialities of development of these two sensibilities.

Keywords: Convergences, ethical finance, Islamic finance, potential development.

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Authors: Yen-Chieh Wen, Ching-Hui Lin

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The main purpose of this study is to analyze climbers involved in motivation and risk perception and analysis of the predictive ability of the risk perception "mountaineering" involved in motivation. This study used questionnaires, to have to climb the 3000m high mountain in Taiwan climbers object to carry out an investigation in order to non-random sampling, a total of 231 valid questionnaires were. After statistical analysis, the study found that: 1. Climbers the highest climbers involved in motivation "to enjoy the natural beauty of the fun. 2 climbers for climbers "risk perception" the highest: the natural environment of risk. 3. Climbers “seeking adventure stimulate", “competence achievement" motivation highly predictive of risk perception. Based on these findings, this study not only practices the recommendations of the outdoor leisure industry, and also related research proposals for future researchers.

Keywords: Mountaineering, motivation, risk perception, decision-making.

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Authors: Amir Hossein Daei Sorkhabi, Bita Khazini

Abstract:

In this paper the intelligent control of full automatic car wash using a programmable logic controller (PLC) has been investigated and designed to do all steps of carwashing. The Intelligent control of full automatic carwash has the ability to identify and profile the geometrical dimensions of the vehicle chassis. Vehicle dimension identification is an important point in this control system to adjust the washing brushes position and time duration. The study also tries to design a control set for simulating and building the automatic carwash. The main purpose of the simulation is to develop criteria for designing and building this type of carwash in actual size to overcome challenges of automation. The results of this research indicate that the proposed method in process control not only increases productivity, speed, accuracy and safety but also reduce the time and cost of washing based on dynamic model of the vehicle. A laboratory prototype based on an advanced intelligent control has been built to study the validity of the design and simulation which it’s appropriate performance confirms the validity of this study.

Keywords: Automatic Carwash, Dimension, PLC.

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Authors: G. Hodaifa, J. A. Páez, C. Agabo, E. Ramos, J. C. Gutiérrez, A. Rosal

Abstract:

Currently, continuous two-phase decanter process used for olive oil production is the more internationally widespread. The wastewaters generated from this industry (OMW) are a real environmental problem because of its high organic load. Among proposed treatments for these wastewaters, advanced oxidation technologies (Fenton, ozone, photoFenton, etc.) are the most favourable. The direct application of these processes is somewhat expensive. Therefore, the application of a previous stage based on a flocculation-sedimentation operation is of high importance. In this research five commercial flocculants (three cationic, and two anionic) have been used to achieve the separation of phases (liquid clarifiedsludge). For each flocculant, different concentrations (0-1000 mg/L) have been studied. In these experiments, sludge volume formed and the final water quality were determined. The final removal percentages of total phenols (11.3-25.1%), COD (5.6-20.4%), total carbon (2.3-26.5%), total organic carbon (1.50-23.8%), total nitrogen (1.45-24.8%), and turbidity (27.9-61.4%) were determined. The variation on electric conductivity reduction percentage (1-8%) was also determined. Finally, the best flocculants with highest removal percentages have been determined (QG2001 and Flocudex CS49).

Keywords: Flocculants, flocculation, olive oil mill wastewater, water quality.

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Authors: Emad S. Abouel Nasr, Abdulaziz M. El-Tamimi, Mustufa H. Abidi, Abdulrahman M. Al-Ahmari

Abstract:

Virtual Assembly (VA) is one of the key technologies in advanced manufacturing field. It is a promising application of virtual reality in design and manufacturing field. It has drawn much interest from industries and research institutes in the last two decades. This paper describes a process for integrating an interactive Virtual Reality-based assembly simulation of a digital mockup with the CAD/CAM infrastructure. The necessary hardware and software preconditions for the process are explained so that it can easily be adopted by non VR experts. The article outlines how assembly simulation can improve the CAD/CAM procedures and structures; how CAD model preparations have to be carried out and which virtual environment requirements have to be fulfilled. The issue of data transfer is also explained in the paper. The other challenges and requirements like anti-aliasing and collision detection have also been explained. Finally, a VA simulation has been carried out for a ball valve assembly and a car door assembly with the help of Vizard virtual reality toolkit in a semi-immersive environment and their performance analysis has been done on different workstations to evaluate the importance of graphical processing unit (GPU) in the field of VA.

Keywords: Collision Detection, Graphical Processing Unit (GPU), Virtual Reality (VR), Virtual Assembly (VA).

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Authors: Yolanda Bolea, Antoni Grau, Alberto Sanfeliu

Abstract:

When industrial robotics subject is taught in a degree in robotics, social and humanoid robotics concepts are rarely mentioned because this field of robotics is not used in industry. In this paper, an educational project related with industrial robotics is presented which includes social and humanoid robotics. The main motivations to realize this research are: i) humanoid robotics will be appearing soon in industry, the experience, based on research projects, indicates their deployment sooner than expected; ii) its educational interest, technology is shared with industrial robotics; iii) it is very attractive, students are interested in this part of the subject and thus they are interested in the whole subject. As a pedagogical methodology, the use of the problem-based learning is considered. Those concepts are introduced in a seminar during the last part of the subject and developed as a set of practices in the laboratory.

Keywords: Higher education in robotics, humanoid robotics, problem-based learning, social robotics.

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