Search results for: security standards

Authors: Janusz K. Grabara, Bartłomiej Okwiet, Sebastian Kot

Abstract:

The purpose of the article is presentation and analysis of the aspect of job security in small and medium-size enterprises in Poland with reference to other EU countries. We show the theoretical aspects of the risk with reference to managing small and medium enterprises, next risk management in small and medium enterprises in Poland, which were subjected to a detailed analysis. We show in detail the risk associated with the operation of the mentioned above companies, as well as analyses its levels on various stages and for different kinds of conducted activity.

Keywords: Job safety, small and medium-size companies, SME, work risk, risk management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1309

Authors: Sawcen Chebaane, Hakim Ben Othman

Abstract:

This paper investigates the effect of International Financial Reporting Standards (IFRS) adoption on the frequency of earnings managements towards small positive profits. We focus on two emerging markets IFRS adopters: South Africa and Turkey. We tested our logistic regression using appropriate panelestimation techniques over a sample of 330 South African and 210 Turkish firm-year observations over the period 2002-2008. Our results document that mandatory adoption of IFRS is not associated with a reduction in earnings management towards small positive profits in emerging markets. These results contradict most of the previous findings of the studies conducted in developed countries. Based on the legal system factor, we compare the intensity of earnings management between a code law country (Turkey) and a common law country (South Africa) over the pre and post-adoption periods. Our findings show that the frequency of such earnings management practice increases significantly for the code law country.

Keywords: Civil law, common law, emerging markets, Mandatory IFRS adoption, small positive profits.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3202

Authors: Z. Sakka, I. Assakkaf, T. Al-Yaqoub, J. Parol

Abstract:

reliability-based methodology for the assessment and evaluation of reinforced concrete (R/C) structural elements of concrete structures is presented herein. The results of the reliability analysis and assessment for R/C structural elements were verified by the results obtained through deterministic methods. The outcomes of the reliability-based analysis were compared against currently adopted safety limits that are incorporated in the reliability indices β’s, according to international standards and codes. The methodology is based on probabilistic analysis using reliability concepts and statistics of the main random variables that are relevant to the subject matter, and for which they are to be used in the performance-function equation(s) associated with the structural elements under study. These methodology techniques can result in reliability index β, which is commonly known as the reliability index or reliability measure value that can be utilized to assess and evaluate the safety, human risk, and functionality of the structural component. Also, these methods can result in revised partial safety factor values for certain target reliability indices that can be used for the purpose of redesigning the R/C elements of the building and in which they could assist in considering some other remedial actions to improve the safety and functionality of the member.

Keywords: Concrete Structures, FORM, Monte Carlo Simulation, Structural Reliability.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3091

Authors: Hae-Soon Ahn, Eun-Jun Yoon

Abstract:

Three-party password authenticated key exchange (3PAKE) protocols are widely deployed on lots of remote user authentication system due to its simplicity and convenience of maintaining a human-memorable password at client side to achieve secure communication within a hostile network. Recently, an improvement of 3PAKE protocol by processing a built-in data attached to other party for identity authentication to individual data was proposed by some researchers. However, this paper points out that the improved 3PAKE protocol is still vulnerable to undetectable on-line dictionary attack and off-line dictionary attack.

Keywords: Three-party key exchange, 3PAKE, Passwordauthenticated key exchange, Network security, Dictionary attack

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2123

Authors: N. Poorang

Abstract:

In order to respond the human needs, all regional, social, and economical factors are available to gain residents’ comfort and ideal architecture. There is no doubt the thermal comfort has to satisfy people not only for daily and physical activities but also creating pleasant area for mental activities and relaxing. It costs energy and increases greenhouse gas emissions.

Reducing energy use in buildings is a critical component of meeting carbon reduction commitments. Hence housing design represents a major opportunity to cut energy use and CO₂ emissions.

In terms of energy efficiency, it is vital to propose and research modern design methods for buildings however vernacular architecture techniques are proven empirical existing practices which have to be considered. This research tries to compare two architectural solution were proposed by Persian vernacular architecture, to achieve energy efficiency in hot areas.

The aim of this research is to analyze two forms of traditional Persian architecture in different locations in order to develop a systematic research and sustainable technologies on adaptation to contemporary living standards.

Keywords: Comparative Analysis, Persian Vernacular Architecture, Sustainable architecture.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2294

Authors: B. Manshoor, N. Ihsak, Amir Khalid

Abstract:

The sensitivity of orifice plate metering to disturbed flow (either asymmetric or swirling) is a subject of great concern to flow meter users and manufacturers. The distortions caused by pipe fittings and pipe installations upstream of the orifice plate are major sources of this type of non-standard flows. These distortions can alter the accuracy of metering to an unacceptable degree. In this work, a multi-scale object known as metal foam has been used to generate a predetermined turbulent flow upstream of the orifice plate. The experimental results showed that the combination of an orifice plate and metal foam flow conditioner is broadly insensitive to upstream disturbances. This metal foam demonstrated a good performance in terms of removing swirl and producing a repeatable flow profile within a short distance downstream of the device. The results of using a combination of a metal foam flow conditioner and orifice plate for non-standard flow conditions including swirling flow and asymmetric flow show this package can preserve the accuracy of metering up to the level required in the standards.

Keywords: Metal foam flow conditioner, flow measurement, orifice plate.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2060

Authors: Ralf God, Lothar Kerschgens, Leonardo Goratti, Steven Lemaire

Abstract:

Ubiquitous connectivity is a reality and a basic need for users on ground. Air travel connectivity in the cabin is also becoming increasingly important for passengers during cabin use. Wireless sensor networks that provide information to cabin management systems are being used by airlines to optimize cabin crew workload. In networked cabin systems, communications and digitally transmitted data must be managed by airlines in every direction. Security and privacy, information processing and knowledge management are the current and future requirements for a smart and connected cabin.

Keywords: Smart and connected cabin management, Internet of Things, power management, airline business.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 436

Authors: Ayelet Gur

Abstract:

Background: In recent years we are witnessing a welcome trend in which more children/persons with disabilities are living at home with their families and within their communities. This trend is related to various policy innovations as the UN Convention on the Rights of People with Disabilities that reflect a shift from the medical-institutional model to a human rights approach. We also witness the emergence of family centered approaches that perceive the family and not just the individual with the disability as a worthy target of policy planning, implementation and evaluation efforts. The current investigation aims to explore economic, psychological and social factors among households of families of children or adults with intellectual disabilities in Israel and to present policy recommendation. Methods: A national sample of 301 households was recruited through the education and employment settings of persons with intellectual disability. The main caregiver of the person with the disability (a parent) was interviewed. Measurements included the income and expense surveys; assets and debts questionnaire; the questionnaire on resources and stress; the social involvement questionnaire and Personal Wellbeing Index. Results: Findings indicate significant gaps in financial circumstances between households of families of children with intellectual disabilities and households of the general Israeli society. Households of families of children with intellectual disabilities report lower income and higher expenditures and loans than the general society. They experience difficulties in saving and coping with unexpected expenses. Caregivers (the parents) experience high stress, low social participation, low financial support from family, friend and non-governmental organizations and decreased well-being. They are highly dependent on social security allowances which constituted 40% of the household's income. Conclusions: Households' dependency on social security allowances may seem contradictory to the encouragement of persons with intellectual disabilities to favor independent living in light of the human rights approach to disability. New policy should aim at reducing caregivers' stress and enhance their social participation and support, with special emphasis on families of lower socio-economic status. Finally, there is a need to continue monitoring the economic and psycho-social needs of households of families of children with intellectual disabilities and other developmental disabilities.

Keywords: Disability policy, family policy, intellectual and developmental disabilities, Israel, households study, parents of children with disabilities.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 765

Authors: Dong Wook Lee, Seung Hyun Kim, Jeongho Oh

Abstract:

With the strengthened regulation on the mandatory use of recycled aggregate, development of construction materials using recycled aggregate has recently increased. This study aimed to secure the performance of asphalt concrete mixture by developing recycled-modified asphalt using recycled basalt aggregate from the Jeju area. The strength of the basalt aggregate from the Jeju area used in this study was similar to that of general aggregate, while the specific surface area was larger due to the development of pores. Modified asphalt was developed using a general aggregate-recycled aggregate ratio of 7:3, and the results indicated that the Marshall stability increased by 27% compared to that of asphalt concrete mixture using only general aggregate, and the flow values showed similar levels. Also, the indirect tensile strength increased by 79%, and the toughness increased by more than 100%. In addition, the TSR for examining moisture resistance was 0.95 indicating that the reduction in the indirect tensile strength due to moisture was very low (5% level), and the developed recycled-modified asphalt could satisfy all the quality standards of asphalt concrete mixture.

Keywords: Asphalt Concrete Mixture, Performance Grade, Recycled Basalt Aggregate, Recycled-Modified Asphalt.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2046

Authors: Ravit Gautam, Dipen A. Mistry, Manmohan Singh Meena, Bhupelly Dheeraj, Suresh Mikkili

Abstract:

Due to the increased use of the power electronic equipment, harmonics in the power system has increased to a greater extent. These harmonics results a poor power quality causing a major effect on the customers. Shunt active filters (SHAF) are used for the mitigations of the current harmonics and to maintain constant DC link voltage. PI and Fuzzy logic controllers (FLC) were used to control the performance of the shunt active filter under both balance and unbalance source voltage condition. The results found were not satisfying the IEEE-519 standards of THD to be less than 5%. Hysteresis band current control was used to obtain the gating signals for SHAF, though it has some drawbacks and thus to obtain a better performance of the SHAF to mitigate the harmonics, adaptive hysteresis band current control scheme is implemented. Adaptive hysteresis based SHAF is used to obtain better compensation of current harmonics and to regulate the DC link voltage in a better way.

Keywords: DC Link Voltage, Fuzzy Logic Controller, Adaptive Hysteresis, Harmonics, Shunt Active Filter.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2531

Authors: Zhang Xiaodong, Tang Zixin, Liu Xin

Abstract:

In order to avoid self-collision of space manipulators during operation process, a real-time detection method is proposed in this paper. The manipulator is fitted into a cylinder-enveloping surface, and then, a kind of detection algorithm of collision between cylinders is analyzed. The collision model of space manipulator self-links can be detected by using this algorithm in real-time detection during the operation process. To ensure security of the operation, a safety threshold is designed. The simulation and experiment results verify the effectiveness of the proposed algorithm for a 7-DOF space manipulator.

Keywords: Space manipulator, Collision detection, Self-collision, the real-time collision detection.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2034

Authors: A. Starczewska, A. Nawrat, K. Daniec, J. Homa, K. Hołda

Abstract:

Border Gateway Protocol (BGP) is the main routing protocol that enables routing establishment between all autonomous systems, which are the basic administrative units of the internet. Due to the poor protection of BGP, it is important to use additional BGP security systems. Many solutions to this problem have been proposed over the years, but none of them have been implemented on a global scale. This article describes a system capable of building images of real-time BGP network topology in order to detect BGP anomalies. Our proposal performs a detailed analysis of BGP messages that come into local network cards supplemented by information collected by remote collectors in different localizations.

Keywords: Border Gateway Protocol, BGP, BGP hijacking, cybersecurity, detection.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 93

Authors: Aslı Taş, Şebnem Ertaş

Abstract:

Culture consists of material and spiritual values adopted by the emerging societies during the historical and social processes and continues to exist from past to present by being transferred through generations. Culture and cultural sustainability are interdependent concepts. Cultural sustainability exists when the requirements established cultural expression are added to the social life as lifestyle and habits. However, sustainability renders change inevitable. Changes that take place in the culture of a society also shows the impact in the daily life places. Functional changes occur in the spaces in order to adapt particularly to cultural change that appear in the aftermath of the user change, to modern technology and living standards. In this context, in this study, it was aimed to investigate the effect of the time-dependent functional changes that took place in the housing where non-Muslim population who was subject to population exchange and Muslim population lived after the population exchange in the vacated housing in Sille. Therefore, the changed and newly added venues in the house belonging to Ali Oğuz in Hacı Ali Ağa Street were investigated over the generated graphic in order to clearly perceive the cultural exchange on the housing and settlement and the functional changes were demonstrated.

Keywords: Culture, house, spatial changes, sustainability.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1531

Authors: M. Raeesi, S. A. Hoseini- Aliabad, A. Roofchaee, A. Zare Shahneh, S. Pirali

Abstract:

A feeding trial was conducted to investigate the effect of periodically use of garlic on performance and carcass characteristics in broiler chickens. 240 1-day-old Ross broiler chicks randomly allocated into the 10 dietary treatments (A, B, C, D, E, F, G, H, I and J) for 6 wk. Treatment A or control group, received basal diet (based on standards of Ross management guidelines) without supplementation of garlic powder while B, C and D dietary treatments were basal diet supplemented with 0.5, 1 and 3% garlic powder, respectively for the whole time of experiment (6 weeks). Birds in group E, F and G were fed control diet supplemented with 0.5, 1 and 3% garlic powder, respectively just in their starter diet (0- 21d). Birds in three other treatments (H, I and J) received control diet for the first 21 days and 0.5, 1 and 3% of garlic powder was added to their finisher diets, respectively. 1 and 3% supplemented groups in finisher period had better performance as compared with other groups. Since present study conducted in optimum and antiseptic conditions, it seems that better or more responses could be expected in performance if the raising conditions would not be healthy.

Keywords: Garlic powder, periodically use, broiler chickens, carcass characteristics

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3277

Authors: Bokyung Sung, Kwanghyo Koo, Jungsoo Kim, Myung-Bum Jung, Jinman Kwon, Ilju Ko

Abstract:

In this paper, we propose effective system for digital music retrieval. We divided proposed system into Client and Server. Client part consists of pre-processing and Content-based feature extraction stages. In pre-processing stage, we minimized Time code Gap that is occurred among same music contents. As content-based feature, first-order differentiated MFCC were used. These presented approximately envelop of music feature sequences. Server part included Music Server and Music Matching stage. Extracted features from 1,000 digital music files were stored in Music Server. In Music Matching stage, we found retrieval result through similarity measure by DTW. In experiment, we used 450 queries. These were made by mixing different compression standards and sound qualities from 50 digital music files. Retrieval accurate indicated 97% and retrieval time was average 15ms in every single query. Out experiment proved that proposed system is effective in retrieve digital music and robust at various user environments of web.

Keywords: Music Retrieval, Content-based, Music Feature and Digital Music.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1519

Authors: Khaled Shehata, Hanady Hussien, Sara Yehia

Abstract:

Securing the data stored on E-passport is a very important issue. RSA encryption algorithm is suitable for such application with low data size. In this paper the design and implementation of 1024 bit-key RSA encryption and decryption module on an FPGA is presented. The module is verified through comparing the result with that obtained from MATLAB tools. The design runs at a frequency of 36.3 MHz on Virtex-5 Xilinx FPGA. The key size is designed to be 1024-bit to achieve high security for the passport information. The whole design is achieved through VHDL design entry which makes it a portable design and can be directed to any hardware platform.

Keywords: RSA, VHDL, FPGA, modular multiplication, modular exponential.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5416

Authors: Kyungroul Lee, Kwangjin Bae, Kangbin Yim

Abstract:

This paper introduces a hardware solution to password exposure problem caused by direct accesses to the keyboard hardware interfaces through which a possible attacker is able to grab user-s password even where existing countermeasures are deployed. Several researches have proposed reasonable software based solutions to the problem for years. However, recently introduced hardware vulnerability problems have neutralized the software approaches and yet proposed any effective software solution to the vulnerability. Hardware approach in this paper is expected as the only solution to the vulnerability

Keywords: Keyboard sniff, password exposure, hardware vulnerability, privacy problem, insider security.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1578

Authors: Abdulrahman Alsuhaibani, Martin Macken

Abstract:

FACTS devices have great influence on the grid stability and power markets price. Recently, there is intent to integrate a large scale of renewable energy sources to the power system which in turn pushes the power system to operate closer to the security limits. This paper discusses the power system stability and reliability improvement that could be achieved by using FACTS. There is a comparison between FACTS devices to evaluate their performance for different functions. A case study has also been made about its effect on reducing generation cost and minimizing transmission losses which have good impact on efficient and economic operation of electricity markets.

Keywords: FACTS, grid stability, spot price, Optimal Power Flow.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 373

Authors: Gil Hwan Na , Woo Young Jung , Tae Kwon Ha

Abstract:

Most buildings have been using anchor bolts commonly for installing outdoor advertising structures. Anchor bolts of common carbon steel are widely used and often installed indiscriminately by inadequate installation standards. In the area where strong winds frequently blow, falling accidents of outdoor advertising structures can occur and cause a serious disaster, which is very dangerous and to be prevented. In this regard, the development of high-performance anchor bolts is urgently required. In the present study, 25Cr-8Ni-1.5Si-1Mn-0.4C alloy was produced by traditional vacuum induction melting (VIM) for the application of anchor bolt. The alloy composition is revealed as a duplex microstructure from thermodynamic phase analysis by FactSage® and confirmed by metallographic experiment. Addition of Nitrogen to the alloy was found to reduce the ferritic phase domain and significantly increase the hardness and the tensile strength. Microstructure observation revealed mixed structure of austenite and ferrite with fine carbide distributed along the grain and phase boundaries.

Keywords: Anchor bolt, Duplex stainless steel, FactSage®, Hardness, Thermodynamic phase analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2862

Authors: Maithem Al-Saadi, Min An

Abstract:

During airport planning and design stages, the major issues of capacity and safety in construction and operation of an airport need to be taken into consideration. The airside of an airport is a major and critical infrastructure that usually consists of runway(s), taxiway system, and apron(s) etc., which have to be designed according to the international standards and recommendations, and local limitations to accommodate the forecasted demands. However, in many cases, airport airsides are suffering from unexpected risks that occurred during airport operations. Therefore, safety risk assessment should be applied in the planning and design of airsides to cope with the probability of risks and their consequences, and to make decisions to reduce the risks to as low as reasonably practicable (ALARP) based on safety risk assessment. This paper presents a combination approach of Failure Modes, Effect, and Criticality Analysis (FMECA), Fuzzy Reasoning Approach (FRA), and Fuzzy Analytic Hierarchy Process (FAHP) to develop a risk analysis model for safety risk assessment. An illustrated example is used to the demonstrate risk assessment process on how the design of an airside in an airport can be analysed by using the proposed safety design risk assessment model.

Keywords: Airport airside planning and design, design for safety, fuzzy reasoning approach, fuzzy AHP, risk assessment.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2162

Authors: G. B. M. Carvalho, V. A. C. Vale, E. T. L. Cöuras Ford

Abstract:

With the aim of increasing the levels of comfort and security structures, the study of dynamic loads on buildings has been one of the focuses in the area of control engineering, civil engineering and architecture. Thus, this work presents a study based on simulation of the dynamics of buildings in the form of portico subjected to wind action, besides presenting an action of passive control, using for this the dynamics of the structure, consequently representing a system appropriated on environmental issues. These control systems are named the dynamic vibration absorbers.

Keywords: Dynamic vibration absorber, structure, comfort, safety, wind behavior, structure.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 769

Authors: Zhanar Aldubasheva, Elnura Assyltayeva, Mukhtar Senggirbay, Gаzizа Aldubаshovа

Abstract:

Numerous facts evidence the increasing religiosity of the population and the intensification of religious movements in various countries in the last decade of the 20th century. The number of international religious institutions and foundations; religious movements; parties and sects operating worldwide is increasing as well. Some ethnic and inter-state conflicts are obviously of a religious origin. All of this make a number of analysts to conclude that the religious factor is becoming an important part of international life, including the formation and activities of terrorist organizations. Most of all is said and written about Islam, the second, after Christianity, world religions professed according to various estimates by 1.5 bln. individuals in 127 countries.

Keywords: USA, Central Asia, Religion, Politics, Ideology Terrorism, Regional Security

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1635

Authors: Ashiquer Rahman

Abstract:

The paper focuses on the significance of the university's sustainability strategic plan and emphasizes the usefulness of the collaborative platform-based deliberation matrix. It will equip the university's leadership to handle impending tactics and challenges with the sustainability of the university’s strategic plan. The study addresses the significance of a set of reference points that will precede operational activities for multi-stakeholder multi-criteria evaluation on the optimal standards of Sustainable University, as well as potential action for the strategic blueprint of Sustainable University. It makes reference to the university’s sustainability strategy plan’s effectiveness through a collaborative platform and deliberation matrix. The paper outlines the conceptual framing of a sustainable university by implementing a strategic plan over the collaborative platform and deliberation matrix. Optimistically, these will be a milestone in higher education; a pathway to prepare for the University’s upcoming implementation of its sustainability strategy. In fact, the collaborative platform and deliberation matrix both are enhancement needles for institutional cooperation to the completive world.

Keywords: Sustainable strategies, institutional cooperation, multi-stakeholder multi-criteria assessment, collaborative platform, innovative method and tools.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 82

Authors: Marzieh Ebrahimi, Vahid Changizi, Mohammad Reza Kardan, Seyed Mahdi Hosseini Pooya, Parham Geramifar

Abstract:

Radiation exposure to the patient's family members is one of the major concerns during thyroid cancer radionuclide therapy. The aim of this study was to measure the total effective dose of the family members by means of thermoluminescence personal dosimeter, and compare with those calculated by analytical methods. Eighty-five adult family members of fifty-one patients volunteered to participate in this research study. Considering the minimum and maximum range of dose rate from 15 µsv/h to 120 µsv/h at patients' release time, the calculated mean and median dose values of family members were 0.45 mSv and 0.28 mSv, respectively. Moreover, almost all family members’ doses were measured to be less than the dose constraint of 5 mSv recommended by Basic Safety Standards. Considering the influence parameters such as patient dose rate and administrated activity, the total effective doses of family members were calculated by TEDE and NRC formulas and compared with those of experimental results. The results indicated that, it is fruitful to use the quantitative calculations for releasing patients treated with I-131 and correct estimation of patients' family doses.

Keywords: Effective dose, thermoluminescence, I-131, Thyroid cancer.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1510

Authors: O. V. Missioura

Abstract:

MC (Management Control)& IC (Internal Control) – what is the relationship? (an empirical study into the definitions between MC and IC) based on the wider considerations of Internal Control and Management Control terms, attention is focused not only on the financial aspects but also more on the soft aspects of the business, such as culture, behaviour, standards and values. The limited considerations of Management Control are focused mainly in the hard, financial aspects of business operation. The definitions of Management Control and Internal Control are often used interchangeably and the results of this empirical study reveal that Management Control is part of Internal Control, there is no causal link between the two concepts. Based on the interpretation of the respondents, the term Management Control has moved from a broad term to a more limited term with the soft aspects of the influencing of behaviour, performance measurements, incentives and culture. This paper is an exploratory study based on qualitative research and on a qualitative matrix method analysis of the thematic definition of the terms Management Control and Internal Control.

Keywords: Management Control (MC), Internal Control (IC), definition, causal link, COSO 1992/2004, CoCo (Canadian Institute of Chartered Accountants), Russian CG code (КОДЕКС) , limited and broad concepts MC and IC.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1791

Authors: H. Karakaş, A.S. Saraç, T. Polat, E.G. Budak, S. Bayram, N. Dağ, S. Jahangiri

Abstract:

Electrospinning is a broadly used technology to obtain polymeric nanofibers ranging from several micrometers down to several hundred nanometers for a wide range of applications. It offers unique capabilities to produce nanofibers with controllable porous structure. With smaller pores and higher surface area than regular fibers, electrospun fibers have been successfully applied in various fields, such as, nanocatalysis, tissue engineering scaffolds, protective clothing, filtration, biomedical, pharmaceutical, optical electronics, healthcare, biotechnology, defense and security, and environmental engineering. In this study, polyurethane nanofibers were obtained under different electrospinning parameters. Fiber morphology and diameter distribution were investigated in order to understand them as a function of process parameters.

Keywords: Electrospinning, polyurethane, nanofibers.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4795

Authors: Nasri M., Soleimani A.

Abstract:

Since water resources of desert Naein City are very limited, a approach which saves water resources and meanwhile meets the needs of the greenspace for water is to use city-s sewage wastewater. Proper treatment of Naein-s sewage up to the standards required for green space uses may solve some of the problems of green space development of the city. The present paper closely examines available statistics and information associated with city-s sewage system, and determines complementary stages of sewage treatment facilities of the city. In the present paper, population, per capita water use, and required discharge for various greenspace pieces including different plants are calculated. Moreover, in order to facilitate the application of water resources, a Crude water distribution network apart from drinking water distribution network is designed, and a plan for mixing municipal wells- water with sewage wastewater in proposed mixing tanks is suggested. Hence, following greenspace irrigation reform and complementary plan, per capita greenspace of the city will be increased from current amount of 13.2 square meters to 32 square meters.

Keywords: Sewage Treatment Facility, Wastewater, Greenspace, Distribution Network, Naein City

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1645

Authors: Gundeep Singh Bindra

Abstract:

Statistics indicate that more than 1000 phishing attacks are launched every month. With 57 million people hit by the fraud so far in America alone, how do we combat phishing?This publication aims to discuss strategies in the war against Phishing. This study is an examination of the analysis and critique found in the ways adopted at various levels to counter the crescendo of phishing attacks and new techniques being adopted for the same. An analysis of the measures taken up by the varied popular Mail servers and popular browsers is done under this study. This work intends to increase the understanding and awareness of the internet user across the globe and even discusses plausible countermeasures at the users as well as the developers end. This conceptual paper will contribute to future research on similar topics.

Keywords: Anti-phishing, countermeasures, effectiveness, fake pages, security analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2768

Authors: Nahla Barakat, Joachim Diederich

Abstract:

Support vector machines (SVMs) have shown superior performance compared to other machine learning techniques, especially in classification problems. Yet one limitation of SVMs is the lack of an explanation capability which is crucial in some applications, e.g. in the medical and security domains. In this paper, a novel approach for eclectic rule-extraction from support vector machines is presented. This approach utilizes the knowledge acquired by the SVM and represented in its support vectors as well as the parameters associated with them. The approach includes three stages; training, propositional rule-extraction and rule quality evaluation. Results from four different experiments have demonstrated the value of the approach for extracting comprehensible rules of high accuracy and fidelity.

Keywords: Data mining, hybrid rule-extraction algorithms, medical diagnosis, SVMs

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1708

Authors: Guruprasad Khataniar, Hitesh Tahbildar, Prakriti Prava Das

Abstract:

There are various overlay structures that provide efficient and scalable solutions for point and range query in a peer-topeer network. Overlay structure based on m-Binary Search Tree (BST) is one such popular technique. It deals with the division of the tree into different key intervals and then assigning the key intervals to a BST. The popularity of the BST makes this overlay structure vulnerable to different kinds of attacks. Here we present four such possible attacks namely index poisoning attack, eclipse attack, pollution attack and syn flooding attack. The functionality of BST is affected by these attacks. We also provide different security techniques that can be applied against these attacks.

Keywords: BST, eclipse attack, index poisoning attack, pollution attack, syn flooding attack.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1621