Search results for: Limited valued tolerance relation

Authors: Najib Ahmad Marzuki, Che Su Mustaffa, Johana Johari, Nur Hafizza Rahaman

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The purpose of this paper is to examine the effects and relationship of stress and social support towards the quality of life among flood victims in Malaysia. A total of 764 respondents took part in the survey via convenience sampling. The Depression, Anxiety and Stress scale (DASS) was utilized to measure stress while The Multidimensional Scale of Perceived Social Support was used to measure social support. To measure quality of life, the combination of WHO Quality of Life – BREF (WHOQOL-BREF) and The Impact of Event Scale – Revised (IES-R) were utilized. The findings of this study indicate that there were significant correlations between variables in the study. The findings showed a significant negative relation between stress and quality of life; and significant positive correlations between support from family as well as support from friends with quality of life. Stress and support from family were found to be significant predictors that influence the quality of life among flood victims.

Keywords: Stress, social support, quality of life, flood victims.

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Authors: Manoj Majhi, Debkumar Chakrabaty

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The objective of the paper was to understand the use of an important element of design, namely color in a Semiotic system. Semiotics is the study of signs and sign processes, it is often divided into three branches namely (i) Semantics that deals with the relation between signs and the things to which they refer to mean, (ii) Syntactics which addresses the relations among signs in formal structures and (iii) Pragmatics that relates between signs and its effects on they have on the people who use them to create a plan for an object or a system referred to as design. Cubism with its versatility was the key design tool prevalent across the 20th century. In order to analyze the user's understanding of interaction and appreciation of color through the movement of Cubism, an exercise was undertaken in Dept. of Design, IIT Guwahati. This included tasks to design a composition using color and sign process to the theme 'Between the Lines' on a given tessellation where the users relate their work to the world they live in, which in this case was the college campus of IIT Guwahati. The findings demonstrate impact of the key design element color on the principles of visual perception based on image analysis of specific compositions.

Keywords: Color in Semiotics, Cubism and novice designer, visual perception, multimedia and communication.

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Authors: F. Behrouzi, A. Maimun, M. Nakisa

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The growth of population, rising fossil fuel prices (limited and decreasing day by day), pollution problem due to use of fossil fuels and increasing electrical demand are important factors that encourage the use of green and renewable energy technologies. Among the different renewable energy technologies, hydro power generation (large and small scale) is the prime choice in terms of contribution to the world's electricity generation by using water current turbines. Currently, researchers mainly focused on design and development of different kind of turbines to capture hydropower to generate electricity as clean and reliable energy. This paper is a review of the status of research on water current turbines carried out to generate electricity from hydrokinetic energy especially in places where there is no electricity, but there is access to flowing water.

Keywords: Turbines, Renewable Energy, Hydropower.

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Authors: Moaz H. Ali, M. N. M. Ansari

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This paper presents a study the effect of nose radius (Rz-mm) on cutting force components and temperatures during the machining simulation in an orthogonal cutting process for titanium alloy (Ti-6Al-4V). The cutting process was performed at various nose radiuses (Rz-mm) while the depth of cut (d-mm), feed rate (fmm/ tooth) and cutting speed (vc-m/ min) were remained constant. The main cutting force (Fc), feed cutting force (Ft) and temperatures were estimated by using finite element modeling (FEM) through ABAQUS/EXPLICIT software and the simulation was developed the two-dimension via an orthogonal cutting process during machining titanium alloy (Ti-6Al-4V). The results led to the conclusion that the nose radius (Rz-mm) has affected directly on the cutting force components. However, temperature gave no indication or has no significant relation with nose radius during machining titanium alloy (Ti-6Al-4V). Hence, any increase or decrease in the nose radius (Rzmm) during machining operation led to effect on the cutting forces and thus it will be effective on surface finish, quality, and quantity of products.

Keywords: Finite element modeling (FEM), nose radius, cutting force, temperature, titanium alloy (Ti-6Al-4V).

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Authors: Jimaima Lako, Subramaniam Sotheeswaran, Ketan Christi

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The 15-a-side Fiji rugby team trains well in preparations for any rugby competition but rarely performs to expectations. In order to help the Fiji local based rugby players to identify some key basic areas in improving their performance, a series of workshops were conducted to assess their nutritional status and dietary habits in relation to energy demand during rugby matches. The nutrition workshop included the administration of questionnaires to 19 local based rugby players, requesting the following information: usual food intakes, training camp food intakes, carbohydrate loading, pre-game meals and post-game meals. The study revealed that poor eating habits of the players resulted in the low carbohydrate intake, which may have contributed to increase levels of fatigue leading to loss of stamina even before the second half of the game. It appears that the diet of most 15-a-side players does not provide enough energy to enable them to last the full eightyminutes of the game.

Keywords: Fiji rugby, Food habits, Physical fitness, Training meals

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Authors: Juraj Camaj, Anna Dolinayova, Jana Lalinska, Miroslav Bariak

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Planning of infrastructure and processes in logistic center within the frame of various kinds of logistic hubs and technological activities in them represent quite complex problem. The main goal is to design appropriate layout, which enables to realize expected operation on the desired levels. The simulation software represents progressive contemporary experimental technique, which can support complex processes of infrastructure planning and all of activities on it. It means that simulation experiments, reflecting various planned infrastructure variants, investigate and verify their eligibilities in relation with corresponding expected operation. The inducted approach enables to make qualified decisions about infrastructure investments or measures, which derive benefit from simulation-based verifications. The paper represents simulation software for simulation infrastructural layout and technological activities in marshalling yard, intermodal terminal, warehouse and combination between them as the parts of logistic center.

Keywords: Marshalling yard, intermodal terminal, warehouse, transport technology, simulation.

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Authors: Eslamizadeh, Azat., Samanirad, Shahram

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The Yazd-Ardakan basin in Central Iran has two separated aquifers. The shallow unconfined aquifer is supplies 40 Qanats. The deep saturated confined aquifer is the main water storage. Due to over-withdrawal, water table has been decreasing during last 25 years. Recent study shows that the shortage of the aquifer is about 16 meters and land subsidence is 0.5 - 1.2 meters. Long deep cracks are found just above the aquifer and devour the irrigation water and floods. Although the most cracks direction is NW-SE and could be compared to the main direction of YA basin, there is no direct evidence for relation between land subsidence and the huge cracks. Large-scale water pumping has been decreased the water pressure in aquifer. The pressure decline disturbed the balance and increased the pressure of overlying sediments. So porosity decreased and compaction started. Then, sediments compaction developed and made land subsidence and some huge cracks slowly.

Keywords: Land subsidence, Iran, Yazd, aquifer

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Authors: Ahmed H. Abdullah, Pavel Kroupa

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Globular clusters (GC) are important objects for tracing the early evolution of a galaxy. We study the correlation between the cluster population and the global properties of the host galaxy. We found that the correlation between cluster population (NGC) and the baryonic mass (Mb) of the host galaxy are best described as 10 −5.6038Mb. In order to understand the origin of the U -shape relation between the GC specific frequency (SN) and Mb (caused by the high value of SN for dwarfs galaxies and giant ellipticals and a minimum SN for intermediate mass galaxies≈ 1010M), we derive a theoretical model for the specific frequency (SNth). The theoretical model for SNth is based on the slope of the power-law embedded cluster mass function (β) and different time scale (Δt) of the forming galaxy. Our results show a good agreement between the observation and the model at a certain β and Δt. The model seems able to reproduce higher value of SNth of β = 1.5 at the midst formation time scale.

Keywords: Galaxies, dwarf, globular cluster, specific frequency, formation time scale.

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Authors: Pooja, Megha Kulshrestha, V. K. Banga, Parvinder S. Sandhu

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To support mobility in ATM networks, a number of technical challenges need to be resolved. The impact of handoff schemes in terms of service disruption, handoff latency, cost implications and excess resources required during handoffs needs to be addressed. In this paper, a one phase handoff and route optimization solution using reserved PVCs between adjacent ATM switches to reroute connections during inter-switch handoff is studied. In the second phase, a distributed optimization process is initiated to optimally reroute handoff connections. The main objective is to find the optimal operating point at which to perform optimization subject to cost constraint with the purpose of reducing blocking probability of inter-switch handoff calls for delay tolerant traffic. We examine the relation between the required bandwidth resources and optimization rate. Also we calculate and study the handoff blocking probability due to lack of bandwidth for resources reserved to facilitate the rapid rerouting.

Keywords: Wireless ATM, Mobility, Latency, Optimization rateand Blocking Probability.

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Authors: Linnea Stenliden

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The aim of this paper is to understand emerging learning conditions, when a visual analytics is implemented and used in K 12 (education). To date, little attention has been paid to the role visual analytics (digital media and technology that highlight visual data communication in order to support analytical tasks) can play in education, and to the extent to which these tools can process actionable data for young students. This study was conducted in three public K 12 schools, in four social science classes with students aged 10 to 13 years, over a period of two to four weeks at each school. Empirical data were generated using video observations and analyzed with help of metaphors within Actor-network theory (ANT). The learning conditions are found to be distinguished by broad complexity, characterized by four dimensions. These emerge from the actors’ deeply intertwined relations in the activities. The paper argues in relation to the found dimensions that novel approaches to teaching and learning could benefit students’ knowledge building as they work with visual analytics, analyzing visualized data.

Keywords: Analytical reasoning, complexity, data use, problem space, visual analytics, visual storytelling, translation.

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Authors: Yingqi Cui, Changran Huang, Raymond Lee

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In this paper, we proposed an AI Tutor using ontology and natural language process techniques to generate a computer science domain knowledge graph and answer users’ questions based on the knowledge graph. We define eight types of relation to extract relationships between entities according to the computer science domain text. The AI tutor is separated into two agents: learning agent and Question-Answer (QA) agent and developed on JADE (a multi-agent system) platform. The learning agent is responsible for reading text to extract information and generate a corresponding knowledge graph by defined patterns. The QA agent can understand the users’ questions and answer humans’ questions based on the knowledge graph generated by the learning agent.

Keywords: Artificial intelligence, natural language process, knowledge graph, agent, QA system.

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Authors: Débora C. G. Oliveira, Julio D. Salles, Bruna A. Moriy, João A. Rossignolo, Holmer Savastano JR.

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The objective of this study was to identify the optimal level of partial replacement of Portland cement by the ashes originating from burning straw and bagasse from sugar cane (ASB). Order to this end, were made five series of flat plates and cylindrical bodies: control and others with the partial replacement in 20, 30, 40 and 50% of ASB in relation to the mass of the Ordinary Portland cement, and conducted a mechanical testing of simple axial compression (cylindrical bodies) and the four-point bending (flat plates) and determined water absorption (WA), bulk density (BD) and apparent void volume (AVV) on both types of specimens. Based on the data obtained, it may be noted that the control treatment containing only Portland cement, obtained the best results. However, the cylindrical bodies with 20% ashes showed better results compared to the other treatments. And in the formulations plates, the treatment which showed the best results was 30% cement replacement by ashes.

Keywords: Modulus of rupture, simple axial compression, waste.

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Authors: K. A. Kydyrbayev, B.N. Zhubatova, G.E. Nadirova, A.A. Mustafayeva

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Transliteration is frequently used especially in writing geographic denominations, personal names (onyms) etc. Proper names (onyms) of all languages must sound similarly in translated works as well as in scientific projects and works written in mother tongue, because we can get introduced with the nation, its history, culture, traditions and other spiritual values through the onyms of that nation. Therefore it is necessary to systematize the different transliterations of onyms of foreign languages. This paper is dedicated to the problem of making the project of transliterating Kazakh onyms into Arabic. In order to achieve this goal we use scientific or practical types of transliteration. Because in this type of transliteration provides easy reading writing source language's texts in the target language without any diacritical symbols, it is limited by the target language's alphabetic system.

Keywords: The Arabic, Kazakh languages, onyms, transliterating

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Authors: Nyah C. Temaneh, F. A. Phiri, E. Ruhunga

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Most of the well known methods for generating Gaussian variables require at least one standard uniform distributed value, for each Gaussian variable generated. The length of the random number generator therefore, limits the number of independent Gaussian distributed variables that can be generated meanwhile the statistical solution of complex systems requires a large number of random numbers for their statistical analysis. We propose an alternative simple method of generating almost infinite number of Gaussian distributed variables using a limited number of standard uniform distributed random numbers.

Keywords: Gaussian variable, statistical analysis, simulation ofCommunication Network, Random numbers.

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Authors: Tlotlollo Sidwell Hlalele, Shengzhi Du

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High-voltage power transmission lines are the back bone of electrical power utilities. The stability and continuous monitoring of this critical infrastructure is pivotal. Nine-Sigma representing Eskom Holding SOC limited, South Africa has a major problem on proactive detection of fallen power lines and real time sagging measurement together with slipping of such conductors. The main objective of this research is to innovate RFID technology to solve this challenge. Various options and technologies such as GPS, PLC, image processing, MR sensors and etc., have been reviewed and draw backs were made. The potential of RFID to give precision measurement will be observed and presented. The future research will look at magnetic and electrical interference as well as corona effect on the technology.

Keywords: Precision Measurement, RFID and Sag.

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Authors: Aishath Shakeela

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At a global level, water stewardship, water stress and water security are crucial factors in tourism planning and development considerations. Challenges associated with water is of particular concern to the Maldives as there is limited availability of freshwater, high dependency on desalinated water, and high unit cost associated with desalinating water. While the Maldives is promoted as an example of sustainable tourism, a key sustainability challenge facing tourism dependent communities is the efficient use and management of available water resources. A water crisis event in the capital island of Maldives highlighted how precarious water related issues are in this tourism dependent destination. Applying netnography, the focus of this working paper is to present community perceptions of how government policies addressed Malé Water and Sewerage Company (MWSC) water crisis event.

Keywords: Crisis management, government policies, Maldives, tourism, water.

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Authors: N. Kazantseva, P. Krakhmalev, I. Yadroitsev, A. Fefelov, N. Vinogradova, I. Ezhov, T. Kurennykh

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Martensitic texture-phase transition in Selective Laser Melting (SLM) Ti-6Al-4V (ELI) alloys was found. Electron Backscatter Diffraction (EBSD) analysis showed the initial cubic beta < 100 > (001) BCC texture. Such kind of texture is observed in BCC metals with flat rolling texture when axis is in the direction of rolling and the texture plane coincides with the plane of rolling. It was found that the texture of the parent BCC beta-phase determined the texture of low-temperature HCP alpha-phase limited the choice of its orientation variants. The {10-12} < -1011 > twinning system in titanium alloys after SLM was determined. Analysis of the oxygen contamination in SLM alloys was done. Comparison of the obtained results with the conventional titanium alloys is also provided.

Keywords: Additive technology, texture, Ti-6Al-4V, twins, oxygen content.

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Authors: Astrid Bagireanu, Julio Bros-Williamson, Mila Duncheva, John Currie

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Digital Twins (DTs) have entered the built environment from more established industries like aviation and manufacturing, although there has never been a common goal for utilising DTs at scale. Their assimilation into the built environment lacked its very own handover documentation: how should DTs be implemented into a project and what responsibilities should each project stakeholder hold in the realisation of a DT vision. What is needed is an approach to translate these requirements into actionable DT dimensions. This paper presents a foundation for an overarching framework specific to the built environment. For the purposes of this research, the project timeline is established by referencing the Royal Institute of British Architects (RIBA) Plan of Work from 2020, providing a foundation for delineating project stages. The RIBA Plan of Work consists of eight stages designed to inform on the definition, briefing, design, coordination, construction, handover, and use of a built asset. Similar project stages are utilised in other countries; therefore, the recommendations from the interviews presented in this paper are applicable internationally. Simultaneously, there is not a single mainstream software resource that leverages DT abilities. This ambiguity meets an unparalleled ambition from governments and industries worldwide to achieve a national grid of interconnected DTs. For the construction industry to access these benefits, it necessitates a defined starting point. This research aims to provide a comprehensive understanding of the potential applications and ramifications of DT in the context of the built environment. This paper is an integral part of a larger research aimed at developing a conceptual framework for the Architecture, Engineering, and Construction (AEC) sector following a conventional project timeline. Therefore, this paper plays a pivotal role in providing practical insights and a tangible foundation for developing a stage-by-stage approach to assimilate the potential of DT within the built environment. First, the research focuses on a review of relevant literature, albeit acknowledging the inherent constraint of limited sources available. Secondly, a qualitative study compiling the views of 14 DT experts is presented, concluding with an inductive analysis of the interview findings - ultimately highlighting the barriers and strengths of DT in the context of framework development. As parallel developments aim to progress net-zero-centred design and improve project efficiencies across the built environment, the limited resources available to support DTs should be leveraged to propel the industry to reach its digitalisation era, in which AEC stakeholders have a fundamental role in understanding this, from the earliest stages of a project.

Keywords: Digital twins, decision making, design, net-zero, built environment.

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Authors: Lucky Farha, Martha L. Hall

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The current adaptive clothing brands are limited in numbers and specific categories. This study explores clothing challenges for children with Down syndrome and factors that influence their perception of adaptive clothing brands. Another aim of this study was to explore brands' challenges in the adaptive business and factors that influence their perceptions towards the adaptive market. In order to determine the market barriers affecting adaptive target market needs, we applied Technology Acceptance Model. After interviewing and surveying parents/caregivers having children with Down syndrome and current adaptive brands, the results found education as the significant gap in the adaptive clothing market yet to be overcome. Based on the finding, several recommendations were suggested to improve the current barriers in the adaptive clothing market.

Keywords: Adaptive fashion, disability, functional clothing, clothing needs assessment, Down syndrome, clothing challenge.

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Authors: Jiho Park, Yong-Gyu Lee, Gilwon Yoon

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Data security in u-Health system can be an important issue because wireless network is vulnerable to hacking. However, it is not easy to implement a proper security algorithm in an embedded u-health monitoring because of hardware constraints such as low performance, power consumption and limited memory size and etc. To secure data that contain personal and biosignal information, we implemented several security algorithms such as Blowfish, data encryption standard (DES), advanced encryption standard (AES) and Rivest Cipher 4 (RC4) for our u-Health monitoring system and the results were successful. Under the same experimental conditions, we compared these algorithms. RC4 had the fastest execution time. Memory usage was the most efficient for DES. However, considering performance and safety capability, however, we concluded that AES was the most appropriate algorithm for a personal u-Health monitoring system.

Keywords: biosignal, data encryption, security measures, u-health

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Authors: Rakesh Prajapati, Purvik Patel, Hardik Patel

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Productivity and quality are two important aspects that have become great concerns in today’s competitive global market. Every production/manufacturing unit mainly focuses on these areas in relation to the process, as well as the product developed. The electrical discharge machining (EDM) process, even now it is an experience process, wherein the selected parameters are still often far from the maximum, and at the same time selecting optimization parameters is costly and time consuming. Material Removal Rate (MRR) during the process has been considered as a productivity estimate with the aim to maximize it, with an intention of minimizing surface roughness taken as most important output parameter. These two opposites in nature requirements have been simultaneously satisfied by selecting an optimal process environment (optimal parameter setting). Objective function is obtained by Regression Analysis and Analysis of Variance. Then objective function is optimized using Genetic Algorithm technique. The model is shown to be effective; MRR and Surface Roughness improved using optimized machining parameters.

Keywords: Material removal rate, TWR, OC, DOE, ANOVA, MINITAB.

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Authors: Yiorgos Hadjichristou

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The paper will focus on the strategic development deriving from the evolution of the traditional courtyard spatial organization towards a new, contemporary sustainable way of living. New sustainable approaches that engulf the social issues, the notion of place, the understanding of weather architecture blended together with the bioclimatic behavior will be seen through a series of experimental case studies in the island of Cyprus, inspired and originated from its traditional wisdom, ranging from small scale of living to urban interventions. Weather and nature will be seen as co-architectural authors with architects. Furthermore, the building will be seen not as an object but rather as a vessel of human activities. This will further enhance the notion of merging the material and immaterial, the built and unbuilt, subject-human, and the object-building. This eventually will enable to generate the discussion of the understanding of the building in relation to the place and its inhabitants, where the human topography is more important than the material topography. The specificities of the divided island and the dealing with sites that are in vicinity with the diving Green Line will further trigger explorations dealing with the regeneration issues and the social sustainability offering unprecedented opportunities for innovative sustainable ways of living. Opening up a discourse with premises of weather-nature, materialimmaterial, human-material topographies in relation to the contested sites of the borders will lead us to develop innovative strategies for a profound, both technical and social sustainability, which fruitfully yields to innovative living built environments, responding to the ever changing environmental and social needs. As a starting point, a case study in Kaimakli in Nicosia, a refurbishment with an extension of a traditional house, already engulfs all the traditional/ vernacular wisdom of the bioclimatic architecture. The project focusses on the direct and quite obvious bioclimatic features such as south orientation and cross ventilation. Furthermore, it tries to reinvent the adaptation of these parameters in order to turn the whole house to a contemporary living environment. In order to succeed this, evolutions of traditional architectural elements and spatial conditions are integrated in a way that does not only respond to some certain weather conditions, but they integrate and blend the weather within the built environment. A series of innovations aiming at maximum flexibility is proposed. The house can finally be transformed into a winter enclosure, while for the most part of the year it turns into a ‘camping’ living environment. Parallel to experimental interventions in existing traditional units, we will proceed examining the implementation of the same developed methodology in designing living units and complexes. Malleable courtyard organizations that attempt to blend the traditional wisdom with the contemporary needs for living, the weather and nature with the built environment will be seen tested in both horizontal and vertical developments. Social activities are seen as directly affected and forged by the weather conditions thus generating a new social identity of people where people are directly involved and interacting with the weather. The human actions and interaction with the built, material environment in order to respond to weather will be seen as the result of balancing the social with the technological sustainability, the immaterial, and the material aspects of the living environment.

Keywords: Building as a verb, contemporary living, traditional bioclimatic wisdom, weather architecture.

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Authors: Bo Wun Huang, Pu Ping Yu, Jao-Hwa Kuang

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For smaller mechatronic device, especially for micro Electronic system, a micro machining is a must. However, most investigations on vibration of a mill have been limited to the traditional type mill. In this article, vibration and dynamic characteristics of a micro mill were investigated in this study. The trend towards higher precision manufacturing technology requires producing miniaturized components. To improve micro-milled product quality, obtain a higher production rate and avoid milling breakage, the dynamic characteristics of micro milling must be studied. A stepped pre-twisted mill is used to simulate the micro mill. The finite element analysis is employed in this work. The flute length and diameter effects of the micro mill are considered. It is clear that the effects of micro mill shape parameters on vibration in a micro mill are significant.

Keywords: micro system, micro mill, vibration.

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Authors: A. Alkattib, M. Boumaza

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Steam reforming is industrially important as it is  incorporated in several major chemical processes including the  production of ammonia, methanol, hydrogen and ox alcohols. Due to  the strongly endothermic nature of the process, a large amount of heat  is supplied by fuel burning (commonly natural gas) in the furnace  chamber. Reaction conversions, tube catalyst life, energy  consumption and CO2 emission represent the principal factors  affecting the performance of this unit and are directly influenced by  the high operating temperatures and pressures.  This study presents a simulation of the performance of the  reforming of methane in a primary reformer, through a developed  empirical relation which enables to investigate the effects of  operating parameters such as the pressure, temperature, steam to  carbon ratio on the production of hydrogen, as well as the fraction of  non converted methane.  It appears from this analysis that the exit temperature Te, the  operating pressure as well the steam to carbon ratio has an important  effect on the reforming of methane.

 

Keywords: Reforming, methane, performance, hydrogen, parameters.

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

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There is limited evidence from various countries about the possible impact of various criteria to be used to determine the scope of the IFRS for SMEs issued in 2009 and, research is needed in this area. We provide evidence from Romania, an emerging economy member of the European Union. The aim of this paper is to analyze in a local setting if size is a relevant factor for deciding between local and global standards for SMEs. Our results indicate that size is a moderate indicator of the existence of possible users interested in financial statements and that there is a difference between the scopes of the standard determined on various criteria.. Also, we suggest that the international exposure is quite reduced in the case of SMEs, but is sufficient to suggest that at least some SMEs would benefit from international comparability of financial statements

Keywords: SMEs, IFRS for SMEs, accounting regulation, entity's size.

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Authors: Pichayut Peerasathien, Hiroshi Nagahashi

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Subdivision is a method to create a smooth surface from a coarse mesh by subdividing the entire mesh. The conventional ways to compute and render surfaces are inconvenient both in terms of memory and computational time as the number of meshes will increase exponentially. An adaptive subdivision is the way to reduce the computational time and memory by subdividing only certain selected areas. In this paper, a new adaptive subdivision method for triangle meshes is introduced. This method defines a new adaptive subdivision rules by considering the properties of each triangle's neighbors and is embedded in a traditional Loop's subdivision. It prevents some undesirable side effects that appear in the conventional adaptive ways. Models that were subdivided by our method are compared with other adaptive subdivision methods

Keywords: Subdivision, loop subdivision, handle cracks, smooth surface.

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Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

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Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.

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Authors: Alaa-Aldin Abdul Rahim A. Al Athmay

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E-governance is an emerging and challenging initiative in developing countries. It is not only concerning the provision of services through the use ICT but rather entails building external interactions with citizen and businesses, enhancing democracy and trust of the political institutions of government. It embraces among other principles, openness, accountability and citizen engagement in public policy process. This study aims at finding users’ satisfaction with three chosen dimensions of e-governance, namely: openness, collaborative governance, and participation. These dimensions of e-governance are neither studied before in the context of Arab countries and nor explored earlier in relation to some demographics variables. A study of 900 users of e-government in United Arab Emirates (UAE) was undertaken to examine how gender, age, education, nationality, and employment affect their satisfaction with e-governance. Generally, satisfaction ratings vary significantly with these variables. However, the overall level of satisfaction with the three attributes was less favorable. Knowing the differences of  citizen’s perceptions towards e-governance services would help policymakers in the design of effective e-governance strategy.   

Keywords: E-governance, United Arab Emirates, Citizens' perceptions.

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Authors: Lorenzo Maiorino, Fabio Fortuna, Giovanni Panebianco, Marco Sanzari, Gabriella Arcese, Valerio Maria Paolozzi

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It is well known that sport is a factor of social cohesion and the breaking down of barriers between people. From this point of view, the aim is to demonstrate how, through the (re)generation of sustainable structures, it is possible to give life to a new social, cultural and economic pathway, where possible, in peripheral areas with problems of abandonment and degradation. The aim of this paper is therefore to study realities such as European programs and funds and to highlight the ways in which planning can be used to respond to critical issues such as urban decay, abandonment, and the mitigation of social differences. For this reason, the analysis will be carried out through the Multiannual Financial Framework (MFF) package, the next generation EU, the Recovery and Resilience Facility (RRF), the Cohesion Fund, the European Social Fund, and other managed funds. The procedure will rely on sources and data of unquestionable origin, and the relation to the object of study in question will be highlighted. The project lends itself to be ambitious and explore a further aspect of the sports theme, which as we know, is one of the foundations for a healthy society

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Keywords: Sport, social inclusion, urban regeneration, sport facilities, European funds.

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Authors: Easa Ali Abbasi, Akbar Allahverdizadeh, Reza Jahangiri, Behnam Dadashzadeh

Abstract:

Electrical current measurement is a suitable method for the performance determination of electrical devices. There are two contact and noncontact methods in this measuring process. Contact method has some disadvantages like having direct connection with wire which may endamage the system. Thus, in this paper, a bimorph piezoelectric cantilever beam which has a permanent magnet on its free end is used to measure electrical current in a noncontact way. In mathematical modeling, based on Galerkin method, the governing equation of the cantilever beam is solved, and the equation presenting the relation between applied force and beam’s output voltage is presented. Magnetic force resulting from current carrying wire is considered as the external excitation force of the system. The results are compared with other references in order to demonstrate the accuracy of the mathematical model. Finally, the effects of geometric parameters on the output voltage and natural frequency are presented.

Keywords: Cantilever beam, electrical current measurement, forced excitation, piezoelectric.

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