Search results for: Back Propagation training

Authors: Azmanirah Ab Rahman, Jamil Ahmad, Ruhizan Muhammad Yasin

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Rubric is a very important tool for teachers and students for a variety of purposes. Teachers use the rubric for evaluating student work while students use rubrics for self-assessment. Therefore, this paper was emphasized scoring rubric as a scoring tool for teachers in an environment of Competency Based Education and Training (CBET) in Malaysia Vocational College. A total of three teachers in the fields of electrical and electronics engineering were interviewed to identify how the use of rubrics practiced since vocational transformation implemented in 2012. Overall holistic rubric used to determine the performance of students in the skills area.

Keywords: Rubric, Vocational Education.

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Authors: József Valyon, Gábor Horváth

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In comparison to the original SVM, which involves a quadratic programming task; LS–SVM simplifies the required computation, but unfortunately the sparseness of standard SVM is lost. Another problem is that LS-SVM is only optimal if the training samples are corrupted by Gaussian noise. In Least Squares SVM (LS–SVM), the nonlinear solution is obtained, by first mapping the input vector to a high dimensional kernel space in a nonlinear fashion, where the solution is calculated from a linear equation set. In this paper a geometric view of the kernel space is introduced, which enables us to develop a new formulation to achieve a sparse and robust estimate.

Keywords: Support Vector Machines, Least Squares SupportVector Machines, Regression, Sparse approximation.

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Authors: Michaela Vašková

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With the increasing dependence of countries on the critical infrastructure, it increases their vulnerability. Big threat is primarily in the human factor (personnel of the critical infrastructure) and in terrorist attacks. It emphasizes the development of methodology for searching of weak points and their subsequent elimination. This article discusses methods for the analysis of safety in the objects of critical infrastructure. It also contains proposal for methodology for training employees of security services in the objects of the critical infrastructure and developing scenarios of attacks on selected objects of the critical infrastructure.

Keywords: Critical infrastructure, object of critical infrastructure, protection, safety, security, security audit.

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Authors: M. Das, R. K. Saha, B. C. Meikap

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Iron ore and coal are the two major important raw materials being used in Iron making industries. Usually ore fines containing around 5% Alumina are rejected due to higher proportion of alumina. Therefore, a technology or process which may reduce the alumina content by 2% by beneficiation process will be highly attractive . In addition fine coals with ash content is used nearly 12% is directly injected in blast furnace. Fast fluidization is a technology by using dry beneficiation of coal and iron ore can be done. During the fluidization process the iron ore band coal is fluidized at high velocity in the riser of a fast fluidized bed, the heavier and coarse particles is generally settled at the bottom in a dense zone of the riser while the finer and lighter particle are entrained to the top dilute zone and then via a cyclone is fed back to the bottom of the riser column. Most of the alumina and low ash fine size coals being lighter are expected to move up to the riser and by a natural beneficiation of ores is expected to take place in the riser. Therefore in this study an attempt has been made for dry beneficiation of iron ore and coal in a fluidized bed and its hydrodynamic characterization.

Keywords: beneficiation, fluidization, gas-solid fluidization, riser .

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Authors: Leila Rashidian, Abbas Ebrahimi

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The development of industrial activities, increase in fossil fuel consumption, vehicles, destruction of forests and grasslands, changes in land use, and population growth have caused to increase the amount of greenhouse gases especially CO₂ in the atmosphere in recent decades. This has led to global warming and climate change. In the present paper, we have investigated the trend of climate change according to the data simulation during the time interval of 2010-2030 in the Fars province. In this research, the daily climatic parameters such as maximum and minimum temperature, precipitation and number of sunny hours during the 1977-2008 time interval for synoptic stations of Shiraz and Abadeh and during 1995-2008 for Lar stations and also the output of HADCM₃ model in 2010-2030 time interval have been used based on the A₂ propagation scenario. The results of the model show that the average temperature will increase by about 1 degree centigrade and the amount of precipitation will increase by 23.9% compared to the observational data. In conclusion, according to the temperature increase in this province, the amount of precipitation in the form of snow will be reduced and precipitations often will occur in the form of rain. This 1-degree centigrade increase during the season will reduce production by 6 to 10% because of shortening the growing period of wheat.

Keywords: Climate change, Lars.WG, HADCM3 model, Fars province, climatic parameters, A2 scenario.

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Authors: Tadashi Watanabe

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The two-phase flow field and the motion of the free surface in an oscillating channel are simulated numerically to assess the methodology for simulating nuclear reacotr thermal hydraulics under seismic conditions. Two numerical methods are compared: one is to model the oscillating channel directly using the moving grid of the Arbitrary Lagrangian-Eulerian method, and the other is to simulate the effect of channel motion using the oscillating acceleration acting on the fluid in the stationary channel. The two-phase flow field in the oscillating channel is simulated using the level set method in both cases. The calculated results using the oscillating acceleration are found to coinside with those using the moving grid, and the theoretical back ground and the limitation of oscillating acceleration are discussed. It is shown that the change in the interfacial area between liquid and gas phases under seismic conditions is important for nuclear reactor thermal hydraulics.

Keywords: Two-phase flow, simulation, seismic condition, moving grid, oscillating acceleration, interfacial area

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Authors: Tan Ping Hua, Yeong Che Fai, Ricky Yap, Eileen Su Lee Ming

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Haptics has been used extensively in many applications especially in human machine interaction and virtual reality systems. Haptic technology allows user to perceive virtual reality as in real world. However, commercially available haptic devices are expensive and may not be suitable for educational purpose. This paper describes the design and development of a low cost haptic knob, with only one degree of freedom, for use in rehabilitation or training hand pronation and supination. End-effectors can be changed to suit different applications or variation in hand sizes and hand orientation.

Keywords: haptic, microcontroller, real time, virtual reality, rehabilitation

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Authors: Martina Perinkova, Lenka Kolarcikova, Marketa Twrda

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Brownfields are one of the most important problems that must be solved by today's cities. The topic of this article is description of developing a comprehensive transformation of postindustrial area of the former iron factory national cultural heritage lower Vítkovice. City of Ostrava used to be industrial superpower of the Czechoslovak Republic, especially in the area of coal mining and iron production, after declining industrial production and mining in the 80s left many unused areas of former factories generally brownfields and backfields. Since the late 90s we are observing how the city officials or private entities seeking to remedy this situation. Regeneration of brownfields is a very expensive and long-term process. The area is now rebuilt for tourists and residents of the city in the entertainment, cultural, and social center. It was necessary do the reconstruction of the industrial monuments. Equally important was the construction of new buildings, which helped reusing of the entire complex. This is a unique example of transformation of technical monuments and completion of necessary new objects, so that the area could start working again and reintegrate back into the urban system.

Keywords: Brownfields, conversion, historical and industrial buildings, reconstruction.

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Authors: Sandro Mourão, Karla Okada

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The necessity of accurate and timely field data is shared among organizations engaged in fundamentally different activities, public services or commercial operations. Basically, there are three major components in the process of the qualitative research: data collection, interpretation and organization of data, and analytic process. Representative technological advancements in terms of innovation have been made in mobile devices (mobile phone, PDA-s, tablets, laptops, etc). Resources that can be potentially applied on the data collection activity for field researches in order to improve this process. This paper presents and discuss the main features of a mobile phone based solution for field data collection, composed of basically three modules: a survey editor, a server web application and a client mobile application. The data gathering process begins with the survey creation module, which enables the production of tailored questionnaires. The field workforce receives the questionnaire(s) on their mobile phones to collect the interviews responses and sending them back to a server for immediate analysis.

Keywords: Data Gathering, Field Research, Mobile Phone, Survey.

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Authors: Jehnming Lin

Abstract:

The effects of the contact ball-lens on the soda lime glass in laser thermal cleavage with a cw Nd-YAG laser were investigated in this study. A contact ball-lens was adopted to generate a bending force on the crack formation of the soda-lime glass in the laser cutting process. The Nd-YAG laser beam (wavelength of 1064 nm) was focused through the ball-lens and transmitted to the soda-lime glass, which was coated with a carbon film on the surface with a bending force from a ball-lens to generate a tensile stress state on the surface cracking. The fracture was controlled by the contact ball-lens and a straight cutting was tested to demonstrate the feasibility. Experimental observations on the crack propagation from the leading edge, main section and trailing edge of the glass sheet were compared with various mechanical and thermal loadings. Further analyses on the stress under various laser powers and contact ball loadings were made to characterize the innovative technology. The results show that the distributions of the side crack at the leading and trailing edges are mainly dependent on the boundary condition, contact force, cutting speed and laser power. With the increase of the mechanical and thermal loadings, the region of the side cracks might be dramatically reduced with proper selection of the geometrical constrains. Therefore the application of the contact ball-lens is a possible way to control the fracture in laser cleavage with improved cutting qualities.

Keywords: Laser cleavage, controlled fracture, contact ball lens.

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Authors: Willem Waegeman, Luc Boullart

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Instead of traditional (nominal) classification we investigate the subject of ordinal classification or ranking. An enhanced method based on an ensemble of Support Vector Machines (SVM-s) is proposed. Each binary classifier is trained with specific weights for each object in the training data set. Experiments on benchmark datasets and synthetic data indicate that the performance of our approach is comparable to state of the art kernel methods for ordinal regression. The ensemble method, which is straightforward to implement, provides a very good sensitivity-specificity trade-off for the highest and lowest rank.

Keywords: Ordinal regression, support vector machines, ensemblelearning.

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Authors: Richard Ji

Abstract:

Nondestructive deflection testing has been accepted widely as a cost-effective tool for evaluating the structural condition of airfield pavements. Backcalculation of pavement layer moduli can be used to characterize the pavement existing condition in order to compute the load bearing capacity of pavement. This paper presents an improved best-fit backcalculation methodology based on deflection predictions obtained using finite element method (FEM). The best-fit approach is based on minimizing the squared error between falling weight deflectometer (FWD) measured deflections and FEM predicted deflections. Then, concrete elastic modulus and modulus of subgrade reaction were back-calculated using Heavy Weight Deflectometer (HWD) deflections collected at the National Airport Pavement Testing Facility (NAPTF) test site. It is an alternative and more versatile method in considering concrete slab geometry and HWD testing locations compared to methods currently available.

Keywords: Nondestructive testing, Pavement moduli backcalculation, Finite Element Method, FEM, concrete pavements.

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Authors: O. Srihakulung, Y. Soongsumal

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Among the chemicals used for ammunition production, TNT (Trinitrotoluene) play a significant role since World War I and II. Various types of military weapon utilize TNT in casting process. However, the TNT casting process for warhead is difficult to control the cooling rate of the liquid TNT. This problem occurs because the casting process lacks the equipment to detect the temperature during the casting procedure This study presents the temperature detected by infrared camera to illustrate the cooling rate and cooling zone of curing, and demonstrates the optimization of TNT condition to reduce the risk of air gap occurred in the warhead which can result in the destruction afterward. Premature initiation of explosive-filled projectiles in response to set-back forces during gunfiring cause by casting defects. Finally the study can help improving the process of the TNT casting. The operators can control the curing of TNT inside the case by rising up the heating rod at the proper time. Consequently this can reduce tremendous time of rework if the air gaps occur and increase strength to lower elastic modulus. Therefore, it can be clearly concluded that the use of Infrared Cameras in this process is another method to improve the casting procedure.

Keywords: Infrared camera, TNT casting, warhead, curing.

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Authors: Yanting Cao, Kazumitsu Nawata

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As smartphones are continually upgrading, their software and hardware are getting smarter, so the smartphone-based human activity recognition will be described more refined, complex and detailed. In this context, we analyzed a set of experimental data, obtained by observing and measuring 30 volunteers with six activities of daily living (ADL). Due to the large sample size, especially a 561-feature vector with time and frequency domain variables, cleaning these intractable features and training a proper model become extremely challenging. After a series of feature selection and parameters adjustments, a well-performed SVM classifier has been trained. 

Keywords: smart sensors, human activity recognition, artificial intelligence, SVM

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Authors: B. I. Zhumagaliyev, L. Sh. Balgabayeva, G. S. Nabiyeva, B. A. Tulegenova, P. Oralkhan, B. S. Kalenova, S. S. Akhmetov

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The article describes an approach to build competence in research of Bachelor and Master, which is now an important feature of modern specialist in the field of engineering. We provide an example of methodical teaching methods with the research aspect, including the formulation of the problem, the method of conducting experiments, analysis of the results. Implementation of methods allows the student to better consolidate their knowledge and skills at the same time to get research. Knowledge on the part of the media requires some training in the subject area and teaching methods.

Keywords: Professional competence, its model–specialties, teaching methods, educational technology, decision making.

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Authors: Akif Kutlu, Merve Ermis, Nihal Eratlı, Mehmet H. Omurtag

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The objective of this study is to investigate the forced vibration analysis of a planar curved beam lying on elastic foundation by using the mixed finite element method. The finite element formulation is based on the Timoshenko beam theory. In order to solve the problems in frequency domain, the element matrices of two nodded curvilinear elements are transformed into Laplace space. The results are transformed back to the time domain by the well-known numerical Modified Durbin’s transformation algorithm. First, the presented finite element formulation is verified through the forced vibration analysis of a planar curved Timoshenko beam resting on Winkler foundation and the finite element results are compared with the results available in the literature. Then, the forced vibration analysis of a planar curved beam resting on Winkler-Pasternak foundation is conducted.

Keywords: Curved beam, dynamic analysis, elastic foundation, finite element method.

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Authors: Rahib H. Abiyev

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In this paper the application of neuro-fuzzy system for equalization of channel distortion is considered. The structure and operation algorithm of neuro-fuzzy equalizer are described. The use of neuro-fuzzy equalizer in digital signal transmission allows to decrease training time of parameters and decrease the complexity of the network. The simulation of neuro-fuzzy equalizer is performed. The obtained result satisfies the efficiency of application of neurofuzzy technology in channel equalization.

Keywords: Neuro-fuzzy system, noise equalization, neuro-fuzzy equalizer, neural system.

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Authors: Triyanto

Abstract:

Government of Indonesia held a certification program to enhance the professionalism of teachers by using portfolio assessment. This research discusses about the effectiveness of certification programs to enhance the professionalism of teacher in Indonesia. Portfolio assessment method has drawbacks. The certified teachers do not show significant performance improvement. Therefore, the government changes the portfolio assessment method to the education and training for teachers.

Keywords: Profesionalism, Teacher, Certification, Indonesia

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Authors: Nuri Yucel, Muhammed Ilter Berberoglu, Salih Karaaslan, Nureddin Dinler

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The objective of this study is to investigate fire behaviors, experimentally and numerically, in a scaled version of an underground station. The effect of ventilation velocity on the fire is examined. Fire experiments are simulated by burning 10 ml isopropyl alcohol fuel in a fire pool with dimensions 5cm x 10cm x 4 mm at the center of 1/100 scaled underground station model. A commercial CFD program FLUENT was used in numerical simulations. For air flow simulations, k-ω SST turbulence model and for combustion simulation, non-premixed combustion model are used. This study showed that, the ventilation velocity is increased from 1 m/s to 3 m/s the maximum temperature in the station is found to be less for ventilation velocity of 1 m/s. The reason for these experimental result lies on the relative dominance of oxygen supply effect on cooling effect. Without piston effect, maximum temperature occurs above the fuel pool. However, when the ventilation velocity increased the flame was tilted in the direction of ventilation and the location of maximum temperature moves along the flow direction. The velocities measured experimentally in the station at different locations are well matched by the CFD simulation results. The prediction of general flow pattern is satisfactory with the smoke visualization tests. The backlayering in velocity is well predicted by CFD simulation. However, all over the station, the CFD simulations predicted higher temperatures compared to experimental measurements.

Keywords: Fire, underground station, flame propagation, CFDsimulation, k-ω SST turbulence model, non-premixed combustionmodel.

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Authors: Mohammad Bakhshandeh

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Structural Health Monitoring (SHM) is a crucial and necessary practice that plays a vital role in ensuring the safety and integrity of critical structures, and in particular, bridges. The continuous monitoring of bridges for signs of damage or degradation through Bridge Health Monitoring (BHM) enables early detection of potential problems, allowing for prompt corrective action to be taken before significant damage occurs. Although all monitoring techniques aim to provide accurate and decisive information regarding the remaining useful life, safety, integrity, and serviceability of bridges, understanding the development and propagation of damage is vital for maintaining uninterrupted bridge operation. Over the years, extensive research has been conducted on BHM methods, and experts in the field have increasingly adopted new methodologies. In this article, we provide a comprehensive exploration of the various BHM approaches, including sensor-based, non-destructive testing (NDT), model-based, and artificial intelligence (AI)-based methods. We also discuss the challenges associated with BHM, including sensor placement and data acquisition, data analysis and interpretation, cost and complexity, and environmental effects, through an extensive review of relevant literature and research studies. Additionally, we examine potential solutions to these challenges and propose future research ideas to address critical gaps in BHM.

Keywords: Structural health monitoring, bridge health monitoring, sensor-based methods, machine-learning algorithms, model-based techniques, sensor placement, data acquisition, data analysis.

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Authors: Chei-Chang Chiou, Sen-Wei Wang, Yu-Min Wang

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The purpose of this study is to investigate the relationship between corporate governance and pricing for initial public offerings (IPOs). Empirical result finds that the prediction of pricing of IPOs with corporate governance added can have a rather higher degree of predicting accuracy than that of non governance added during the training and testing samples. Therefore, it can be observed that corporate governance mechanism can affect the pricing of IPOs

Keywords: Artificial neural networks, corporate governance, initial public offerings.

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Authors: Gopal Chandra Saha, Sumanta Daw

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Warm-up is an essential component for optimizing performance in various sports before a physical fitness training session. This study investigated the immediate comparative effect of Self-Myofascial Release through vibration rolling (VR), non-vibration rolling (NVR), and static stretching as a part of a warm-up treatment on the functional fitness of young adults. Functional fitness is a classification of training that prepares the body for real-life movements and activities. For the present study 20male physical education students were selected as subjects. The age of the subjects was ranged from 20-25 years. The functional fitness variables undertaken in the present study were flexibility, muscle strength, agility, static and dynamic balance of the lower extremity. Each of the three warm-up protocol was administered on consecutive days, i.e. 24 hr time gap and all tests were administered in the morning. The mean and SD were used as descriptive statistics. The significance of statistical differences among the groups was measured by applying ‘F’-test, and to find out the exact location of difference, Post Hoc Test (Least Significant Difference) was applied. It was found from the study that only flexibility showed significant difference among three types of warm-up exercise. The observed result depicted that VR has more impact on myofascial release in flexibility in comparison with NVR and stretching as a part of warm-up exercise as ‘p’ value was less than 0.05. In the present study, within the three means of warm-up exercises, vibration roller showed better mean difference in terms of NVR, and static stretching exercise on functional fitness of young physical education practitioners, although the results were found insignificant in case of muscle strength, agility, static and dynamic balance of the lower extremity. These findings suggest that sports professionals and coaches may take VR into account for designing more efficient and effective pre-performance routine for long term to improve exercise performances. VR has high potential to interpret into an on-field practical application means.

Keywords: Self-myofascial release, functional fitness, foam roller, physical education.

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Authors: Abolfazl Jalilvand, Mohammad Reza Feyzi, Sohrab Khanmohammad, Mohammad Bagher Bana Sharifian, Ali Sajjadi

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Nowadays the control of stator voltage at a constant frequency is one of the traditional and low expense methods in order to control the speed of induction motors near its nominal speed. The torque of induction motor is a nonlinear function of the firing angle, phase angle and speed. In this paper the speed control of induction motor regarding various load torque and under different conditions will be investigated based on a fuzzy controller with inverse training.

Keywords: Three phase induction motor, AC converter, speedcontrol, fuzzy control.

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Authors: Diego Ordonez, Carlos Dafonte, Minia Manteiga, Bernardino Arcayy

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This work presents a neural network model for the clustering analysis of data based on Self Organizing Maps (SOM). The model evolves during the training stage towards a hierarchical structure according to the input requirements. The hierarchical structure symbolizes a specialization tool that provides refinements of the classification process. The structure behaves like a single map with different resolutions depending on the region to analyze. The benefits and performance of the algorithm are discussed in application to the Iris dataset, a classical example for pattern recognition.

Keywords: Neural networks, Self-organizing feature maps, Hierarchicalsystems, Pattern clustering methods.

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Authors: Teerada Apibunyopas, Nithinant Thammakoranonta

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Many organizations bring e-Learning to use as a tool in their training and human development department. It is getting more popular because it is easy to access to get knowledge all the time and also it provides a rich content, which can develop the employees’ skill efficiently. This study is focused on the factors that affect using e-Learning efficiently, so it will make job satisfaction increasing. The questionnaires were sent to employees in large commercial banks, which use e-Learning located in Bangkok, the results from multiple linear regression analysis showed that employee’s characteristics, characteristics of e-Learning, learning and growth have influence on job satisfaction.

Keywords: e-Learning, Job Satisfaction, Learning and growth.

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Authors: Bijit Kalita, K. V. N. Surendra

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Rotating disk is one of the most indispensable parts of a rotating machine. Rotating disk has found many applications in the diverging field of science and technology. In this paper, we have taken into consideration the problem of a heavy spinning disk mounted on a rotor system acted upon by boundary traction. Finite element modelling is used at various loading condition to determine the mixed mode stress intensity factors. The effect of combined shear and normal traction on the boundary is incorporated in the analysis under the action of gravity. The variation near the crack tip is characterized in terms of the stress intensity factor (SIF) with an aim to find the SIF for a wide range of parameters. The results of the finite element analyses carried out on the compressed disk of a belt pulley arrangement using fracture mechanics concepts are shown. A total of hundred cases of the problem are solved for each of the variations in loading arc parameter and crack orientation using finite element models of the disc under compression. All models were prepared and analyzed for the uncracked disk, disk with a single crack at different orientation emanating from shaft hole as well as for a disc with pair of cracks emerging from the same center hole. Curves are plotted for various loading conditions. Finally, crack propagation paths are determined using kink angle concepts.

Keywords: Crack-tip deformations, static loading, stress concentration, stress intensity factor.

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Authors: Kelaiaia Mounia Samira, Labar Hocine, Bounaya Kamel, Kelaiaia Samia

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The development of the power electronics has allowed increasing the precision and reliability of the electrical trainings, thanks to the adjustable inverters, as the Pulse Wide Modulation (PWM) five level inverters, which is the object of study in this article.The authors treat the relation between the law order adopted for a given system and the oscillations of the electrical and mechanical parameters of which the tolerance depends on the process with which they are integrated (paper factory, lifting of the heavy loads, etc.).Thus the best choice of the regulation indexes allows us to achieve stability and safety training without investment (management of existing equipment).

Keywords: multi level inverter, PWM, Harmonics, oscillation, control

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Authors: Li-Chung Su, Chia-Yu Chen, Tzu-Yuan Lai, Sheng-Jye Hwang

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Mechanical design of the thin-film solar framed module and mounting system is important to enhance module reliability and to increase areas of applications. The stress induced by different mounting positions played a main role controlling the stability of the whole mechanical structure. From the finite element method, under the pressure from the back of module, the stress at Lc (center point of the Long frame) increased and the stresses at Center, Corner and Sc (center point of the Short frame) decreased while the mounting position was away from the center of the module. In addition, not only the stress of the glass but also the stress of the frame decreased. Accordingly it was safer to mount in the position away from the center of the module. The emphasis of designing frame system of the module was on the upper support of the Short frame. Strength of the overall structure and design of the corner were also important due to the complexity of the stress in the Long frame.

Keywords: Finite element method, Framed module, Mountingposition

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Authors: E. Oliver, A. Cebolla, A. Dominguez, A. Gonzalez-Segura, E. de la Cruz, S. Albertini, L. Ferrini, K. Kronika, T. Nilsen, R. Baños

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The main objective of MEAL is to develop a pedagogical tool aimed to help teachers and nutritionists (students and professionals) to acquire, train, promote and deliver to children basic nutritional education and healthy eating behaviours competencies. MEAL is focused on eating behaviours and not only in nutritional literacy, and will use new technologies like Information and Communication Technologies (ICTs) and serious games (SG) platforms to consolidate the nutritional competences and habits.

Keywords: Nutritional Education, Pedagogical ICT Platform, Serious Games, Teachers and Nutritionists, Training Course.

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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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