Search results for: Prostitutes’s bodies
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 160

Search results for: Prostitutes’s bodies

100 Quantification of Periodicities in Fugitive Emission of Gases from Lyari Waterway

Authors: Rana Khalid Naeem, Asif Mansoor

Abstract:

Periodicities in the environmetric time series can be idyllically assessed by utilizing periodic models. In this communication fugitive emission of gases from open sewer channel Lyari which follows periodic behaviour are approximated by employing periodic autoregressive model of order p. The orders of periodic model for each season are selected through the examination of periodic partial autocorrelation or information criteria. The parameters for the selected order of season are estimated individually for each emitted air toxin. Subsequently, adequacies of fitted models are established by examining the properties of the residual for each season. These models are beneficial for schemer and administrative bodies for the improvement of implemented policies to surmount future environmental problems.

Keywords: Exchange of Gases, Goodness of Fit, Open Sewer Channel, PAR(p) Models, Periodicities, Season Wise Models.

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99 Factors Influencing Environmental Management Practices Among Hotels in Malaysia

Authors: Zaiton Samdin, Kasimu Abdu Bakori, Hamimah Hassan

Abstract:

This paper attempts to investigate the factors that influence hotel managers- attitudes towards sustainable tourism practices (STP) in Kuala Lumpur and the state of Selangor in Malaysia. The study distributes 104 questionnaires to hotels ranging from one star to five-star categories including budget hotels. Out of this figure, 60 copies of the questionnaires were returned and analyzed. The finding revealed that of all the seven factors investigated, only the variables measuring incentives and knowledge have significantly influenced sustainable tourism practices in the country. Therefore, government and other green bodies within the country should continue to provide hotels with incentives for sound technologies. Moreover, the government agencies should continue to educate hoteliers on the relevance of environmental protection for the successful implementation of sustainable tourism practices.

Keywords: Attitude, incentive, knowledge, sustainable tourism practices

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98 Quantitative Study for Exchange of Gases from Open Sewer Channel to Atmosphere

Authors: Asif Mansoor, Nasiruddin Khan, Noreen Jamil

Abstract:

In this communication a quantitative modeling approach is applied to construct model for the exchange of gases from open sewer channel to the atmosphere. The data for the exchange of gases of the open sewer channel for the year January 1979 to December 2006 is utilized for the construction of the model. The study reveals that stream flow of the open sewer channel exchanges the toxic gases continuously with time varying scale. We find that the quantitative modeling approach is more parsimonious model for these exchanges. The usual diagnostic tests are applied for the model adequacy. This model is beneficial for planner and managerial bodies for the improvement of implemented policies to overcome future environmental problems.

Keywords: Open sewer channel, Industrial waste, Municipalwaste, Gases exchange, Atmosphere, Stochastic models, Diagnosticschecks.

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97 Computer Aided Assembly Attributes Retrieval Methods for Automated Assembly Sequence Generation

Authors: M. V. A. Raju Bahubalendruni, Bibhuti Bhusan Biswal, B. B. V. L. Deepak

Abstract:

Achieving an appropriate assembly sequence needs deep verification for its physical feasibility. For this purpose, industrial engineers use several assembly predicates; namely, liaison, geometric feasibility, stability and mechanical feasibility. However, testing an assembly sequence for these predicates requires huge assembly information. Extracting such assembly information from an assembled product is a time consuming and highly skillful task with complex reasoning methods. In this paper, computer aided methods are proposed to extract all the necessary assembly information from computer aided design (CAD) environment in order to perform the assembly sequence planning efficiently. These methods use preliminary capabilities of three-dimensional solid modelling and assembly modelling methods used in CAD software considering equilibrium laws of physical bodies.

Keywords: Assembly automation, assembly attributes, assembly sequence generation, computer aided design.

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96 Removal of Hexavalent Chromium from Wastewater by Use of Scrap Iron

Authors: Marius Gheju, Rodica Pode

Abstract:

Hexavalent chromium is highly toxic to most living organisms and a known human carcinogen by the inhalation route of exposure. Therefore, treatment of Cr(VI) contaminated wastewater is essential before their discharge to the natural water bodies. Cr(VI) reduction to Cr(III) can be beneficial because a more mobile and more toxic chromium species is converted to a less mobile and less toxic form. Zero-valence-state metals, such as scrap iron, can serve as electron donors for reducing Cr(VI) to Cr(III). The influence of pH on scrap iron capacity to reduce Cr(VI) was investigated in this study. Maximum reduction capacity of scrap iron was observed at the beginning of the column experiments; the lower the pH, the greater the experiment duration with maximum scrap iron reduction capacity. The experimental results showed that highest maximum reduction capacity of scrap iron was 12.5 mg Cr(VI)/g scrap iron, at pH 2.0, and decreased with increasing pH up to 1.9 mg Cr(VI)/g scrap iron at pH = 7.3.

Keywords: hexavalent chromium, heavy metals, scrap iron, reduction capacity, wastewater treatment.

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95 Environmental Analysis of Springs in Urban Areas–A Methodological Proposal

Authors: Milton Pavezzi Netto, Gustavo D'Almeida Scarpinella, Ricardo Siloto da Silva

Abstract:

The springs located in urban areas are the outpouring of surface water, which can serve as water supply, effluent receptors and important local macro-drainage elements. With unplanned occupation, non-compliance with environmental legislation and the importance of these water bodies, it is vital to analyze the springs within urban areas, considering the Brazilian forest code. This paper submits an analysis and discussion methodology proposal of environmental compliance functions of urban springs, by means of G.I.S. - Geographic Information System analysis - and in situ analysis. The case study included two springs which exhibit a history of occupation along its length, with different degrees of impact. The proposed method is effective and easy to apply, representing a powerful tool for analyzing the environmental conditions of springs in urban areas.

Keywords: Springs, urban area, Brazilian forest code.

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94 Diasporic Discourse and Body Codes:Transnational Identities in Three Representative Chinese-French Artists

Authors: Wen-Hui Chang

Abstract:

This paper focuses upon three such painters working in France from this time and their representations both of their host country in which they found themselves displaced, and of their homeland which they represent through refracted memories from their new perspective in Europe. What is their representation of France and China´╝ÅTaiwan? Is it Otherness or an origin? This paper also attempts to explore the three artists- diasporic lives and to redefine their transnational identities. Hou Chin-lang, the significance of his multiple-split images serve to highlight the intricate relationships between his work and the surrounding family, and to reveal his identity of his Taiwan “homeland". Yin Xin takes paintings from the Western canon and subjects them to a process of transformation through Chinese imagery. In the same period, Lin Li-ling, transforms the transnational spirit of Yin Xin to symbolic codes with neutered female bodies and tatoos, thus creates images that challenge the boundaries of both gender and nationality.

Keywords: Body Codes, Chinese French, Diasporic Discourse, Identity

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93 An Approximate Engineering Method for Aerodynamic Heating Solution around Blunt Body Nose

Authors: Sahar Noori, Seyed Amir Hossein, Mohammad Ebrahimi

Abstract:

This paper is devoted to predict laminar and turbulent heating rates around blunt re-entry spacecraft at hypersonic conditions. Heating calculation of a hypersonic body is normally performed during the critical part of its flight trajectory. The procedure is of an inverse method, where a shock wave is assumed, and the body shape that supports this shock, as well as the flowfield between the shock and body, are calculated. For simplicity the normal momentum equation is replaced with a second order pressure relation; this simplification significantly reduces computation time. The geometries specified in this research, are parabola and ellipsoids which may have conical after bodies. An excellent agreement is observed between the results obtained in this paper and those calculated by others- research. Since this method is much faster than Navier-Stokes solutions, it can be used in preliminary design, parametric study of hypersonic vehicles.

Keywords: Aerodynamic Heating, Blunt Body, Hypersonic Flow, Laminar, Turbulent.

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92 A Further Improvement on the Resurrected Core-Spreading Vortex Method

Authors: M-J. Huang, C-J. Huang, L-C. Chen

Abstract:

In a previously developed fast vortex method, the diffusion of the vortex sheet induced at the solid wall by the no-slip boundary conditions was modeled according to the approximation solution of Koumoutsakos and converted into discrete blobs in the vicinity of the wall. This scheme had been successfully applied to a simulation of the flow induced with an impulsively initiated circular cylinder. In this work, further modifications on this vortex method are attempted, including replacing the approximation solution by the boundary-element-method solution, incorporating a new algorithm for handling the over-weak vortex blobs, and diffusing the vortex sheet circulation in a new way suitable for high-curvature solid bodies. The accuracy is thus largely improved. The predictions of lift and drag coefficients for a uniform flow past a NASA airfoil agree well with the existing literature.

Keywords: Resurrected core-spreading vortex method, Boundaryelement method, Vortex sheet, Over-weak vortex blobs.

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91 Sustainable Construction in Malaysia – Developers- Awareness

Authors: Nazirah Zainul Abidin

Abstract:

The creation of a sustainable future depends on the knowledge and involvement of the people, as well as an understanding of the consequences of individual actions. Construction industry has long been associated with the detrimental effects to our mother earth. In Malaysia, the government, professional bodies and private companies are beginning to take heed in the necessity to reduce this environmental problem without restraining the need for development. This paper focuses on the actions undertaken by the Malaysian government, non-government organizations and construction players in promoting sustainability in construction. To ensure that those concerted efforts are not only skin deep in its impact, a survey was conducted to investigate the awareness of the developers regarding this issue and whether those developers has absorb the concept of sustainable construction in their current practices. The survey revealed that although the developers are aware of the rising issues on sustainability, little efforts are generated from them in implementing it. More effort is necessary to boost this application and further stimulate actions and strategies towards a sustainable built environment.

Keywords: Environmental sustainability, Malaysian construction industry, Malaysian developers, Sustainable construction.

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90 A Fast, Portable Computational Framework for Aerodynamic Simulations

Authors: Mehdi Ghommem, Daniel Garcia, Nathan Collier, Victor Calo

Abstract:

We develop a fast, user-friendly implementation of a potential flow solver based on the unsteady vortex lattice method (UVLM). The computational framework uses the Python programming language which has easy integration with the scripts requiring computationally-expensive operations written in Fortran. The mixed-language approach enables high performance in terms of solution time and high flexibility in terms of easiness of code adaptation to different system configurations and applications. This computational tool is intended to predict the unsteady aerodynamic behavior of multiple moving bodies (e.g., flapping wings, rotating blades, suspension bridges...) subject to an incoming air. We simulate different aerodynamic problems to validate and illustrate the usefulness and effectiveness of the developed computational tool.

Keywords: Unsteady aerodynamics, numerical simulations, mixed-language approach, potential flow.

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89 Homotopy Analysis Method for Hydromagnetic Plane and Axisymmetric Stagnation-point Flow with Velocity Slip

Authors: Jing Zhu, Liancun Zheng, Xinxin Zhang

Abstract:

This work is focused on the steady boundary layer flow near the forward stagnation point of plane and axisymmetric bodies towards a stretching sheet. The no slip condition on the solid boundary is replaced by the partial slip condition. The analytical solutions for the velocity distributions are obtained for the various values of the ratio of free stream velocity and stretching velocity, slip parameter, the suction and injection velocity parameter, magnetic parameter and dimensionality index parameter in the series forms with the help of homotopy analysis method (HAM). Convergence of the series is explicitly discussed. Results show that the flow and the skin friction coefficient depend heavily on the velocity slip factor. In addition, the effects of all the parameters mentioned above were more pronounced for plane flows than for axisymmetric flows.

Keywords: slip flow, axisymmetric flow, homotopy analysismethod, stagnation-point.

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88 Potential Role of Halophytic Macrophytes in Saline Effluent Treatment

Authors: R. Hegedűs, É. Kerepeczki, D. Gál, F. Pekár, M. Oncsik Bíróné, Gy. Lakatos

Abstract:

The growth of the aquaculture industry has been associated with negative environmental impacts through the discharge of raw effluents into the adjacent receiving water bodies. Macrophytes from natural saline lakes, which have adaptability to the high salinity, can be suitable for saline effluent treatment. Eight emergent species from natural saline area were planted in an experimental gravel bed hydroponic mesocosm (GBH) which was treated with effluent water from an intensive fish farm using geothermal water. In order to examine the applicability of the halophytes in treatment processes, we tested the relative efficacy of total nitrogen (TN), total phosphorus (TP), potassium (K), sodium (Na), magnesium (Mg) and calcium (Ca) removal for the saline wastewater treatment. Four of the eight species, which were Phragmites australis, Typha angustifolia, Glyceria maxima, Scirpus lacustris spp. tabernaemontani could survive and contribute the experimental treatment.

Keywords: Gravel bed hydroponic system, halophytes, intensive fish farm, salt removal

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87 Goodwill in the Current Greek Accounting Environment

Authors: Efthymios Gravas, Anastasios Alexandridis, Antonios Stavropoulos

Abstract:

The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.

Keywords: Intangible Assets, Goodwill, International Accounting Standards, Greek Accounting System and Law

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86 Modeling “Web of Trust“ with Web 2.0

Authors: Omer Mahmood, Selvakennedy Selvadurai

Abstract:

“Web of Trust" is one of the recognized goals for Web 2.0. It aims to make it possible for the people to take responsibility for what they publish on the web, including organizations, businesses and individual users. These objectives, among others, drive most of the technologies and protocols recently standardized by the governing bodies. One of the great advantages of Web infrastructure is decentralization of publication. The primary motivation behind Web 2.0 is to assist the people to add contents for Collective Intelligence (CI) while providing mechanisms to link content with people for evaluations and accountability of information. Such structure of contents will interconnect users and contents so that users can use contents to find participants and vice versa. This paper proposes conceptual information storage and linking model, based on decentralized information structure, that links contents and people together. The model uses FOAF, Atom, RDF and RDFS and can be used as a blueprint to develop Web 2.0 applications for any e-domain. However, primary target for this paper is online trust evaluation domain. The proposed model targets to assist the individuals to establish “Web of Trust" in online trust domain.

Keywords: Web of Trust, Semantic Web, Electronic SocialNetworks, Information Management

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85 Human Pose Estimation using Active Shape Models

Authors: Changhyuk Jang, Keechul Jung

Abstract:

Human pose estimation can be executed using Active Shape Models. The existing techniques for applying to human-body research using Active Shape Models, such as human detection, primarily take the form of silhouette of human body. This technique is not able to estimate accurately for human pose to concern two arms and legs, as the silhouette of human body represents the shape as out of round. To solve this problem, we applied the human body model as stick-figure, “skeleton". The skeleton model of human body can give consideration to various shapes of human pose. To obtain effective estimation result, we applied background subtraction and deformed matching algorithm of primary Active Shape Models in the fitting process. The images which were used to make the model were 600 human bodies, and the model has 17 landmark points which indicate body junction and key features of human pose. The maximum iteration for the fitting process was 30 times and the execution time was less than .03 sec.

Keywords: Active shape models, skeleton, pose estimation.

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84 Effects of Chitosan as the Growth Stimulator for Grammatophyllum speciosum in Vitro Culture

Authors: Sopalun K., Thammasiri K., Ishikawa K.

Abstract:

The effects of chitosan, a biodegradable polymer, were studied in Grammatophyllum speciosum protocorm-like bodies (PLBs) in vitro culture. The chitosan concentration of 0, 5, 10, 15, 20, 25, 50 or 100 mg/l were supplemented in half-strength Murashige and Skoog (1/2 MS) liquid or on agar media containing 2% (w/v) sucrose. The results showed that liquid medium supplemented with 15 mg/l chitosan showed the highest relative growth rate (7-fold increase) of PLBs. On 1/2 MS agar medium supplemented with 25 mg/l chitosan gave the highest relative growth rate (4-fold increase). The relative growth rate of G. speciosum PLBs on agar medium was significantly lower than that in liquid medium. Moreover, chitosan, supplemented to agar medium promoted shoot formation but not rooting. However, supplementation at too high a level, such as 100 mg/l can inhibit growth and kill PLBs.

Keywords: Chitosan, Grammatophyllum speciosum, Growth stimulator

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83 Assessing the Impact of Contour Strips of Perennial Grass with Bio-fuel Potentials on Aquatic Environment

Authors: Roy R. Gu, Mahesh Sahu

Abstract:

The use of contour strips of perennial vegetation with bio-fuel potential can improve surface water quality by reducing NO3-N and sediment outflow from cropland to surface water-bodies. It also has economic benefits of producing ethanol. In this study, The Soil and Water Assessment Tool (SWAT) model was applied to a watershed in Iowa, USA to examine the effectiveness of contour strips of switch grass in reducing the NO3-N outflows from crop fields to rivers or lakes. Numerical experiments were conducted to identify potential subbasins in the watershed that have high water quality impact, and to examine the effects of strip size on NO3-N reduction under various meteorological conditions, i.e. dry, average and wet years. Useful information was obtained for the evaluation of economic feasibility of growing switch grass for bio-fuel in contour strips. The results can assist in cost-benefit analysis and decisionmaking in best management practices for environmental protection.

Keywords: ethanol, modeling, water quality, NO3-N, watershed.

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82 Hydrodynamic Characteristics of a New Sewer Overflow Screening Device: CFD Modeling & Analytical Study

Authors: M. A. Aziz, M. A. Imteaz, J. Naser, D. I. Phillips

Abstract:

Some of the major concerns regarding sewer overflows to receiving water bodies include serious environmental, aesthetic and public health problems. A noble self-cleansing sewer overflow screening device having a sewer overflow chamber, a rectangular tank and a slotted ogee weir to capture the gross pollutants has been investigated. Computational Fluid Dynamics (CFD) techniques are used to simulate the flow phenomena with two different inlet orientations; parallel and perpendicular to the weir direction. CFD simulation results are compared with analytical results. Numerical results show that the flow is not uniform (across the width of the inclined surface) near the top of the inclined surface. The flow becomes uniform near the bottom of the inclined surface, with significant increase of shear stress. The simulation results promises for an effective and efficient self-cleansing sewer overflow screening device by comparing hydrodynamic results.

Keywords: Hydrodynamic Characteristics, Ogee Spillway, Screening, Sewer Overflow Device.

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81 Using “Eckel” Model to Measure Income Smoothing Practices: The Case of French Companies

Authors: Feddaoui Amina

Abstract:

Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: Income, smoothing, “Eckel”, French companies.

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80 Published Financial Statement as a Correlate of Investment Decision among Commercial Bank Stakeholders in Nigeria

Authors: Popoola, C. F., Akinsanya, K., Babarinde, S. B., Farinde, D. A.

Abstract:

This study investigated published financial statement as correlate of investment decision among commercial bank stakeholders in Nigeria. A correlation research design was used in the study. 180 users of published financial statement were purposively sampled from Lagos and Ibadan. Data generated were analyzed using Pearson correlation and regression. The findings of the study revealed that, balance sheet is negatively related with investment decision (r= -.483; p<.01) while income statement (r= .249; p<.001), notes on the account (r= .230; p<.001), cash flow statement (r= .202; p<.001), value added statement (r= .328; p<.001) and five-year financial summary (r= .191; p<.01) are positively related with investment decision. Findings also revealed that components of published financial statement significantly predicted good investment decision (R2= .983; F(5,175)=284.5; p<.05) for commercial bank stakeholders. Therefore, it was suggested that Nigeria banks and professional bodies should instigate programs that will increase the knowledge of stakeholders on published financial statement.

Keywords: Commercial banks, Financial statement, Income Statement, Investment decision, Stakeholders.

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79 Contribution to the Analytical Study of Barrier Surface Waves: Decomposition of the Solution

Authors: T. Zitoun, M. Bouhadef

Abstract:

When a partially or completely immersed solid moves in a liquid such as water, it undergoes a force called hydrodynamic drag. Reducing this force has always been the objective of hydrodynamic engineers to make water slide better on submerged bodies. This paper deals with the examination of the different terms composing the analytical solution of the flow over an obstacle embedded at the bottom of a hydraulic channel. We have chosen to use a linear method to study a two-dimensional flow over an obstacle, in order to understand the evolution of the drag. We set the following assumptions: incompressible inviscid fluid, irrotational flow, low obstacle height compared to the water height. Those assumptions allow overcoming the difficulties associated with modelling these waves. We will mathematically formulate the equations that allow the determination of the stream function, and then the free surface equation. A similar method is used to determine the exact analytical solution for an obstacle in the shape of a sinusoidal arch.

Keywords: Free-surface wave, inviscid fluid, analytical solution, hydraulic channel.

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78 Determination of Water Pollution and Water Quality with Decision Trees

Authors: Çiğdem Bakır, Mecit Yüzkat

Abstract:

With the increasing emphasis on water quality worldwide, the search for and expanding the market for new and intelligent monitoring systems has increased. The current method is the laboratory process, where samples are taken from bodies of water, and tests are carried out in laboratories. This method is time-consuming, a waste of manpower and uneconomical. To solve this problem, we used machine learning methods to detect water pollution in our study. We created decision trees with the Orange3 software used in the study and tried to determine all the factors that cause water pollution. An automatic prediction model based on water quality was developed by taking many model inputs such as water temperature, pH, transparency, conductivity, dissolved oxygen, and ammonia nitrogen with machine learning methods. The proposed approach consists of three stages: Preprocessing of the data used, feature detection and classification. We tried to determine the success of our study with different accuracy metrics and the results were presented comparatively. In addition, we achieved approximately 98% success with the decision tree.

Keywords: Decision tree, water quality, water pollution, machine learning.

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77 Nutrients Removal Control via an Intermittently Aerated Membrane Bioreactor

Authors: Junior B. N. Adohinzin, Ling Xu

Abstract:

Nitrogen is among the main nutrients encouraging the growth of organic matter and algae which cause eutrophication in water bodies. Therefore, its removal from wastewater has become a worldwide emerging concern. In this research, an innovative Membrane Bioreactor (MBR) system named “moving bed membrane bioreactor (MBMBR)” was developed and investigated under intermittently-aerated mode for simultaneous removal of organic carbon and nitrogen.

Results indicated that the variation of the intermittently aerated duration did not have an apparent impact on COD and NH4+–N removal rate, yielding the effluent with average COD and NH4+–N removal efficiency of more than 92 and 91% respectively. However, in the intermittently aerated cycle of (continuously aeration/0s mix), (aeration 90s/mix 90s) and (aeration 90s/mix 180s); the average TN removal efficiency was 67.6%, 69.5% and 87.8% respectively. At the same time, their nitrite accumulation rate was 4.5%, 49.1% and 79.4% respectively. These results indicate that the intermittently aerated mode is an efficient way to controlling the nitrification to stop at nitrition; and also the length of anoxic duration is a key factor in improving TN removal.

Keywords: Membrane bioreactor (MBR), Moving bed biofilm reactor (MBBR), Nutrients removal, Simultaneous nitrification and denitrification.

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76 Convergence of National Regulations with IFRS for SMEs: Empirical Evidences in the Case of Romania

Authors: Mădălina Maria Gîrbină, Cătălin Nicolae Albu, Nadia Albu

Abstract:

The IFRS for Small and Medium-sized Entities (SMEs) was issued in July 2009 and currently regulators are considering various implementation strategies of this standard. Romania is a member of the European Union since 2007, thus accounting regulations were issued in order to ensure compliance with the European Accounting Directives. As the European Commission rejected recently the mandatory use of IFRS for SMEs, regulatory bodies from the Member States have to decide if the standard will affect or not the accounting practices of SMEs from their countries. Recently IASB invited stakeholders to discuss the revision of IFRS for SMEs. Empirical studies on the differences and similarities between national standards and IFRS for SMEs could inform decision makers on the actual level of convergence in different countries. The purpose of this paper is to provide empirical evidences on the convergence of the Romanian regulations with IFRS for SMEs analyzing the results in the context of the last revisions proposed to the EU Accounting Directives.

Keywords: EU Accounting Directives, IFRS for SMEs, national regulations

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75 Estimation of the Drought Index Based on the Climatic Projections of Precipitation of the Uruguay River Basin

Authors: José Leandro Melgar Néris, Claudinéia Brazil, Luciane Teresa Salvi, Isabel Cristina Damin

Abstract:

The impact the climate change is not recent, the main variable in the hydrological cycle is the sequence and shortage of a drought, which has a significant impact on the socioeconomic, agricultural and environmental spheres. This study aims to characterize and quantify, based on precipitation climatic projections, the rainy and dry events in the region of the Uruguay River Basin, through the Standardized Precipitation Index (SPI). The database is the image that is part of the Intercomparison of Model Models, Phase 5 (CMIP5), which provides condition prediction models, organized according to the Representative Routes of Concentration (CPR). Compared to the normal set of climates in the Uruguay River Watershed through precipitation projections, seasonal precipitation increases for all proposed scenarios, with a low climate trend. From the data of this research, the idea is that this article can be used to support research and the responsible bodies can use it as a subsidy for mitigation measures in other hydrographic basins.

Keywords: Drought index, climatic projections, precipitation of the Uruguay River Basin, Standardized Precipitation Index.

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74 Groundwater Level Prediction at a Pilot Area in Southeastern Part of the UAE using Shallow Seismic Method

Authors: Murad A, Baker H, Mahmoud S, Gabr A

Abstract:

The groundwater is one of the main sources for sustainability in the United Arab Emirates (UAE). Intensive developments in Al-Ain area lead to increase water demand, which consequently reduced the overall groundwater quantity in major aquifers. However, in certain residential areas within Al-Ain, it has been noticed that the groundwater level is rising, for example in Sha-ab Al Askher area. The reasons for the groundwater rising phenomenon are yet to be investigated. In this work, twenty four seismic refraction profiles have been carried out along the study pilot area; as well as field measurement of the groundwater level in a number of available water wells in the area. The processed seismic data indicated the deepest and shallowest groundwater levels are 15m and 2.3 meters respectively. This result is greatly consistent with the proper field measurement of the groundwater level. The minimum detected value may be referred to perched subsurface water which may be associated to the infiltration from the surrounding water bodies such as lakes, and elevated farms. The maximum values indicate the accurate groundwater level within the study area. The findings of this work may be considered as a preliminary help to the decision makers.

Keywords: groundwater, shallow seismic method, United Arab Emirates

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73 Spectral Analysis of Radiation-Induced Natural Convection in Littoral Waters

Authors: Yadan Mao, Chengwang Lei, John C. Patterson

Abstract:

The mixing of pollutions and sediments in near shore regions of natural water bodies depends heavily on the characteristics such as the strength and frequency of flow instability. In the present paper, the instability of natural convection induced by absorption of solar radiation in littoral regions is considered. Spectral analysis is conducted on the quasi-steady state flow to reveal the power and frequency modes of the instability at various positions. Results indicate that the power of instability, the number of frequency modes, the prominence of higher frequency modes, and the highest frequency mode increase with the offshore distance and/or Rayleigh number. Harmonic modes are present at relatively low Rayleigh numbers. For a given offshore distance, the position with the strongest power of instability is located adjacent to the sloping bottom while the frequency modes are the same over the local depth. As the Rayleigh number increases, the unstable region extends toward the shore.

Keywords: Instability, Littoral waters, natural convection, Spectral analysis

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72 A Simple Device for in-situ Direct Shear and Sinkage Tests

Authors: A. Jerves, H. Ling, J. Gabaldon, M. Usoltceva, C. Coust´e, A. Agarwal, R. Hurley, J. Andrade

Abstract:

This work introduces a simple device designed to perform in-situ direct shear and sinkage tests on granular materials as sand, clays, or regolith. It consists of a box nested within a larger box. Both have open bottoms, allowing them to be lowered into the material. Afterwards, two rotating plates on opposite sides of the outer box will rotate outwards in order to clear regolith on either side, providing room for the inner box to move relative to the plates and perform a shear test without the resistance of the surrounding soil. From this test, Coulomb parameters, including cohesion and internal friction angle, as well as, Bekker parameters can be inferred. This device has been designed for a laboratory setting, but with few modifications, could be put on the underside of a rover for use in a remote location. The goal behind this work is to ultimately create a compact, but accurate measuring tool to put onto a rover or any kind of exploratory vehicle to test for regolith properties of celestial bodies.

Keywords: Simple shear, friction angle, Bekker parameters, device, regolith.

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71 The Theory and Practice of the State Model of Corporate Governance

Authors: Asaiel Alohaly

Abstract:

A theoretical framework for corporate governance is needed to bridge the gap between the corporate governance of private companies and State-Owned Enterprises (SOEs). The two dominant models, being shareholder and stakeholder, do not always address the specific requirements and challenges posed by ‘hybrid’ companies; namely, previously national bodies that have been privatised while the government retains significant control or holds a majority of shares. Thus, an exploratory theoretical study is needed to identify how ‘hybrid’ companies should be defined and why the state model should be acknowledged since it is the less conspicuous model in comparison with the shareholder and stakeholder models. This research focuses on the state model of corporate governance to understand the complex ownership, control pattern, goals, and corporate governance of these hybrid companies. The significance of this research lies in the fact that there is a limited available publication on the state model. This research argues for the state model, which proceeds from an understanding of the institutionally embedded characteristics of hybrid companies, where the government as a shareholder, is either a majority of the total shares, or has been granted power based on the rule of law; the company bylaws.

Keywords: Corporate governance, control, shareholders, state model.

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