Search results for: corrosion prevention in oilfield assets
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 566

Search results for: corrosion prevention in oilfield assets

476 Intellectual Capital and Competitive Advantage: An Analysis of the Biotechnology Industry

Authors: Campisi Domenico, Costa Roberta

Abstract:

Intellectual capital measurement is a central aspect of knowledge management. The measurement and the evaluation of intangible assets play a key role in allowing an effective management of these assets as sources of competitiveness. For these reasons, managers and practitioners need conceptual and analytical tools taking into account the unique characteristics and economic significance of Intellectual Capital. Following this lead, we propose an efficiency and productivity analysis of Intellectual Capital, as a determinant factor of the company competitive advantage. The analysis is carried out by means of Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI). These techniques identify Bests Practice companies that have accomplished competitive advantage implementing successful strategies of Intellectual Capital management, and offer to inefficient companies development paths by means of benchmarking. The proposed methodology is employed on the Biotechnology industry in the period 2007-2010.

Keywords: Data Envelopment Analysis, Innovation, Intangible assets, Intellectual Capital, Malmquist Productivity Index.

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475 Mechanical and Chemical Properties of Zn-Ni-Al2O3 Nanocomposite Coatings

Authors: Soroor Ghaziof, Wei Gao

Abstract:

Zn alloy and composite coatings are widely used in buildings and structures, automobile and fasteners industries to protect steel component from corrosion. In this paper, Zn-Ni-Al2O3 nanocomposite coatings were electrodeposited on mild steel using a novel sol enhanced electroplating method. In this method, transparent Al2O3 sol was added into the acidic Zn-Ni bath to produced Zn-Ni- Al2O3 nanocomposite coatings. The effect of alumina sol on the electrodeposition process, and coating properties was investigated using cyclic voltammetry, XRD, ESEM and Tafel test. Results from XRD tests showed that the structure of all coatings was single γ- Ni5Zn21 phase. Cyclic voltammetry results showed that the electrodeposition overpotential was lower in the presence of alumina sol in the bath, and caused the reduction potential of Zn-Ni to shift to more positive values. Zn-Ni-Al2O3 nanocomposite coatings produced more uniform and compact deposits, with fine grained microstructure when compared to Zn-Ni coatings. The corrosion resistance of Zn-Ni coatings was improved significantly by incorporation of alumina nanoparticles into the coatings.

Keywords: Zn-Ni-Al2O3 composite coatings, steel, sol-enhanced electroplating, corrosion resistance.

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474 Evaluation of Corrosion by Impedance Spectroscopy of Embedded Steel in an Alternative Concrete Exposed to the Chloride Ion

Authors: Erika J. Ruíz, Jairo R. Cortes, Willian A. Aperador

Abstract:

In this article was evaluated the protective effect of the alternative concrete obtained from the binary mixture of fly ash, and iron and steel slag. After mixing the cement with aggregates, structural steel was inserted in the matrix cementitious. The study was conducted comparatively with specimens exposed to natural conditions free of chloride ion. The chloride ion effect on the specimens accelerated under controlled conditions (3.5% NaCl and 25°C temperature). The impedance data were acquired in a range of 1 mHz to 100 kHz.

Keywords: Alternative concrete, corrosion, alkaline activation.

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473 Correlation between Heat Treatment, Microstructure and Properties of Trip-Assisted Steels

Authors: A. Talapatra, N. R. Bandhyopadhyay, J. Datta

Abstract:

In the present study, two TRIP-assisted steels were designated as A (having no Cr and Cu content) and B (having higher Ni, Cr and Cu content) heat treated under different conditions, and the correlation between its heat treatment, microstructure and properties were investigated. Micro structural examination was carried out by optical microscope and scanning electron microscope after electrolytic etching. Non-destructive electrochemical and ultrasonic testing on two TRIP-assisted steels was used to find out corrosion and mechanical properties of different alter microstructure phase’s steels. Furthermore, micro structural studies accompanied by the evaluation of mechanical properties revealed that steels having martensite phases with higher corrosive and hardness value were less sound velocity and also steel’s microstructure having finer grains that was more grain boundary was less corrosion resistance. Steel containing more Cu, Ni and Cr was less corrosive compared to other steels having same processing or microstructure.

Keywords: TRIP-assisted steels, heat treatment, corrosion, electrochemical techniques, micro-structural characterization, non-destructive (ultrasonic) technique.

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472 Exploring the Effect of Accounting Information on Systematic Risk: An Empirical Evidence of Tehran Stock Exchange

Authors: Mojtaba Rezaei, Elham Heydari

Abstract:

This paper highlights the empirical results of analyzing the correlation between accounting information and systematic risk. This association is analyzed among financial ratios and systematic risk by considering the financial statement of 39 companies listed on the Tehran Stock Exchange (TSE) for five years (2014-2018). Financial ratios have been categorized into four groups and to describe the special features, as representative of accounting information we selected: Return on Asset (ROA), Debt Ratio (Total Debt to Total Asset), Current Ratio (current assets to current debt), Asset Turnover (Net sales to Total assets), and Total Assets. The hypotheses were tested through simple and multiple linear regression and T-student test. The findings illustrate that there is no significant relationship between accounting information and market risk. This indicates that in the selected sample, historical accounting information does not fully reflect the price of stocks.

Keywords: Accounting information, market risk, systematic risk, efficient market hypothesis, EMH, Tehran Stock Exchange, TSE.

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471 Influence of Sodium Acetate on Electroless Ni-P Deposits and Effect of Heat Treatment on Corrosion Behavior

Authors: Y. El Kaissi, M. Allam, A. Koulou, M. Galai, M. Ebn Touhami

Abstract:

The aim of our work is to develop an industrial bath of nickel alloy deposit on mild steel. The optimization of the operating parameters made it possible to obtain a stable Ni-P alloy deposition formulation. To understand the reaction mechanism of the deposition process, a kinetic study was performed by cyclic voltammetry and by electrochemical impedance spectroscopy (EIS). The coatings obtained have a very high corrosion resistance in a very aggressive acid medium which increases with the heat treatment.

Keywords: Ni–P coating, electrochemical impedance spectroscopy, heat treatment, cyclic voltammetry, potentiodynamic polarization.

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470 Effective Defect Prevention Approach in Software Process for Achieving Better Quality Levels

Authors: Suma. V., T. R. Gopalakrishnan Nair

Abstract:

Defect prevention is the most vital but habitually neglected facet of software quality assurance in any project. If functional at all stages of software development, it can condense the time, overheads and wherewithal entailed to engineer a high quality product. The key challenge of an IT industry is to engineer a software product with minimum post deployment defects. This effort is an analysis based on data obtained for five selected projects from leading software companies of varying software production competence. The main aim of this paper is to provide information on various methods and practices supporting defect detection and prevention leading to thriving software generation. The defect prevention technique unearths 99% of defects. Inspection is found to be an essential technique in generating ideal software generation in factories through enhanced methodologies of abetted and unaided inspection schedules. On an average 13 % to 15% of inspection and 25% - 30% of testing out of whole project effort time is required for 99% - 99.75% of defect elimination. A comparison of the end results for the five selected projects between the companies is also brought about throwing light on the possibility of a particular company to position itself with an appropriate complementary ratio of inspection testing.

Keywords: Defect Detection and Prevention, Inspections, Software Engineering, Software Process, Testing.

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469 Modification of Anodized Mg Alloy Surface By Pulse Condition for Biodegradable Material

Authors: Y.K. Kim, Y.S. Jang, H.H. Park, J.H. Ji, I.S. Park, T.S. Bae, M.H. Lee

Abstract:

Magnesium is used implant material potentially for non-toxicity to the human body. Due to the excellent bio-compatibility, Mg alloys is applied to implants avoiding removal second surgery. However, it is found commercial magnesium alloys including aluminum has low corrosion resistance, resulting subcutaneous gas bubbles and consequently the approach as permanent bio-materials. Generally, Aluminum is known to pollution substance, and it raises toxicity to nervous system. Therefore especially Mg-35Zn-3Ca alloy is prepared for new biodegradable materials in this study. And the pulsed power is used in constant-current mode of DC power kinds of anodization. Based on the aforementioned study, it examines corrosion resistance and biocompatibility by effect of current and frequency variation. The surface properties and thickness were compared using scanning electronic microscopy. Corrosion resistance was assessed via potentiodynamic polarization and the effect of oxide layer on the body was assessed cell viability. Anodized Mg-35Zn-3Ca alloy has good biocompatibility in vitro by current and frequency variation.

Keywords: Biodegradable material, Mg, anodization, osteoblast cell, pulse power.

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468 Study on Disaster Prevention Plan for an Electronic Industry in Thailand

Authors: S. Pullteap, M. Pathomsuriyaporn

Abstract:

In this article, a study of employee’s opinion to the factors that affect to the flood preventive and the corrective action plan in an electronic industry at the Sharp Manufacturing (Thailand) Co., Ltd. has been investigated. The surveys data of 175 workers and supervisors have, however, been selected for data analysis. The results is shown that the employees emphasize about the needs in a subsidy at the time of disaster at high levels of 77.8%, as the plan focusing on flood prevention of the rehabilitation equipment is valued at the intermediate level, which is 79.8%. Demonstration of the hypothesis has found that the different education levels has thus been affected to the needs factor at the flood disaster time. Moreover, most respondents give priority to flood disaster risk management factor. Consequently, we found that the flood prevention plan is valued at high level, especially on information monitoring, which is 93.4% for the supervisor item. The respondents largely assume that the flood will have impacts on the industry, up to 80%, thus to focus on flood management plans is enormous.

Keywords: Flood prevention plan, flood event, electronic industrial plant, disaster, risk management.

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467 Hydrothermal Fabrication of Iodine Doped Titanium Oxide Films on Ti Substrate

Authors: M. P. Neupane, T. S. N. Sankara Narayanan, J. E. Park, Y. K. Kim, I. S. Park, K. Y. Song, T. S. Bae, M. H. Lee

Abstract:

Titanium oxide films with different morphologies have for the first time been fabricated through hydrothermal reactions between a titanium substrate and iodine powder in water or ethanol. SEM revealed that iodine supported titanium (Ti-I2) surface shows different morphologies with variable treatment conditions. The mean surface roughness (Ra) was increased in the different groups. Use of surfactant has a role to increase the roughness of the film. The surface roughness was in the range of 0.15 μm-0.42 μm. Furthermore, the electrochemical examinations showed that the Ti-I2 surface fabricated in alcoholic medium has high corrosion resistance than in aqueous medium.

Keywords: Corrosion, Hydrothermal, Surface roughness, Titanium oxide.

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466 IAS 41 Implementation Challenges – The Case of Romania

Authors: Liliana Feleagă, Niculae Feleagă, Vasile Răileanu

Abstract:

Although agriculture is an important part of the world economy, accounting in agriculture still has many shortcomings. The adoption of IAS 41 “Agriculture” has tried to improve this situation and increase the comparability of financial statements of entities in the agricultural sector. Although controversial, IAS 41 is the first step of a consistent transition to fair value assessment in the agricultural sector. The objective of our work is the analysis of IAS 41 and current accounting agricultural situation in Romania. Accounting regulations in Romania are in accordance with European directives and, in many respects, converged with IFRS referential. Provisions of IAS 41, however, are not reflected directly in Romanian regulations. With the increase of forest land transactions, it is expected that recognition and measurement of biological assets under IAS 41 to become a necessity.

Keywords: Accounting Agricultural, Biological Assets, Fair value, IAS 41

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465 An Empirical Analysis of Earnings Management in Australia

Authors: Lan Sun, Subhrendu Rath

Abstract:

This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and incomedecreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.

Keywords: Earnings management, discretionary accruals, income-increasing/decreasing manipulation, dual economy sector

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464 Bank Business Models and The Changes in CEE Countries

Authors: I. Erins, J. Erina

Abstract:

The aim of this article is to assess the existing business models used by the banks operating in the CEE countries in the time period from 2006 till 2011. In order to obtain research results, the authors performed qualitative analysis of the scientific literature on bank business models, which have been grouped into clusters that consist of such components as: 1) capital and reserves; 2) assets; 3) deposits, and 4) loans. In their turn, bank business models have been developed based on the types of core activities of the banks, and have been divided into four groups: Wholesale, Investment, Retail and Universal Banks. Descriptive statistics have been used to analyse the models, determining mean, minimal and maximal values of constituent cluster components, as well as standard deviation. The analysis of the data is based on such bank variable indices as Return on Assets (ROA) and Return on Equity (ROE).

Keywords: Banks, Business model, CEE, ROA, ROE.

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463 Aggressive Interactions in Hospital Emergency Units

Authors: C. Blatier, M. El Methni, F. Carpentier, S. Abdellaoui, C. Kock, M. Maillard

Abstract:

International literature emphasizes on the concern regarding the phenomenon of aggression in hospital. This paper focuses on the reality of aggressive interactions reigning within an emergency triage involving three chaps of protagonists: the professionals, the patients and their carers. The data collection was made from a grid of observation, in which the various variables exposed in the literature were integrated. They observations took place around the clock, for three weeks, at the rate of one week a month. In this research 331 aggressive interactions have been listed and analyzed by means of the software SPSS. This research is one of the very few continuous observation surveys in the literature. It shows the various human factors at play in the emergence of aggressive interaction. The data may be used both for taking steps in primary prevention, thanks to the analysis of interaction modes, and in secondary prevention by integrating the useful results in situational prevention.

Keywords: Aggressive interaction, emergency unit, observational study.

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462 A Model of Network Security with Prevention Capability by Using Decoy Technique

Authors: Supachai Tangwongsan, Labhidhorn Pangphuthipong

Abstract:

This research work proposes a model of network security systems aiming to prevent production system in a data center from being attacked by intrusions. Conceptually, we introduce a decoy system as a part of the security system for luring intrusions, and apply network intrusion detection (NIDS), coupled with the decoy system to perform intrusion prevention. When NIDS detects an activity of intrusions, it will signal a redirection module to redirect all malicious traffics to attack the decoy system instead, and hence the production system is protected and safe. However, in a normal situation, traffic will be simply forwarded to the production system as usual. Furthermore, we assess the performance of the model with various bandwidths, packet sizes and inter-attack intervals (attacking frequencies).

Keywords: Intrusion detection, Decoy, Snort, Intrusion prevention.

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461 An Analysis on the Appropriateness and Effectiveness of CCTV Location for Crime Prevention

Authors: Tae-Heon Moon, Sun-Young Heo, Sang-Ho Lee, Youn-Taik Leem, Kwang-Woo Nam

Abstract:

This study aims to investigate the possibility of crime prevention through CCTV by analyzing the appropriateness of the CCTV location, whether it is installed in the hotspot of crime-prone areas, and exploring the crime prevention effect and transition effect. The real crime and CCTV locations of case city were converted into the spatial data by using GIS. The data was analyzed by hotspot analysis and weighted displacement quotient (WDQ). As study methods, it analyzed existing relevant studies for identifying the trends of CCTV and crime studies based on big data from 1800 to 2014 and understanding the relation between CCTV and crime. Second, it investigated the current situation of nationwide CCTVs and analyzed the guidelines of CCTV installation and operation to draw attention to the problems and indicating points of CCTV use. Third, it investigated the crime occurrence in case areas and the current situation of CCTV installation in the spatial aspects, and analyzed the appropriateness and effectiveness of CCTV installation to suggest a rational installation of CCTV and the strategic direction of crime prevention. The results demonstrate that there was no significant effect in the installation of CCTV on crime prevention in the case area. This indicates that CCTV should be installed and managed in a more scientific way reflecting local crime situations. In terms of CCTV, the methods of spatial analysis such as GIS, which can evaluate the installation effect, and the methods of economic analysis like cost-benefit analysis should be developed. In addition, these methods should be distributed to local governments across the nation for the appropriate installation of CCTV and operation. This study intended to find a design guideline of the optimum CCTV installation. In this regard, this study is meaningful in that it will contribute to the creation of a safe city.

Keywords: CCTV, Safe City, Crime Prevention, Spatial Analysis.

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460 Anonymous Editing Prevention Technique Using Gradient Method for High-Quality Video

Authors: Jiwon Lee, Chanho Jung, Si-Hwan Jang, Kyung-Ill Kim, Sanghyun Joo, Wook-Ho Son

Abstract:

Since the advances in digital imaging technologies have led to development of high quality digital devices, there are a lot of illegal copies of copyrighted video content on the Internet. Also, unauthorized editing is occurred frequently. Thus, we propose an editing prevention technique for high-quality (HQ) video that can prevent these illegally edited copies from spreading out. The proposed technique is applied spatial and temporal gradient methods to improve the fidelity and detection performance. Also, the scheme duplicates the embedding signal temporally to alleviate the signal reduction caused by geometric and signal-processing distortions. Experimental results show that the proposed scheme achieves better performance than previously proposed schemes and it has high fidelity. The proposed scheme can be used in unauthorized access prevention method of visual communication or traitor tracking applications which need fast detection process to prevent illegally edited video content from spreading out.

Keywords: Editing prevention technique, gradient method, high-quality video, luminance change, visual communication.

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459 Prevention of Corruption in Public Purchases

Authors: Anatoly Krivinsh

Abstract:

The results of dissertation research "Preventing and  combating corruption in public procurement" are presented in this  publication. The study was conducted 2011 till 2013 in a Member  State of the European Union– in the Republic of Latvia.  Goal of the thesis is to explore corruption prevention and  combating issues in public procurement sphere, to identify the  prevalence rates, determinants and contributing factors and  prevention opportunities in Latvia.  In the first chapter the author analyzes theoretical aspects of  understanding corruption in public procurement, with particular  emphasis on corruption definition problem, its nature, causes and  consequences. A separate section is dedicated to the public  procurement concept, mechanism and legal framework. In the first  part of this work the author presents cognitive methodology of  corruption in public procurement field, based on which the author has  carried out an analysis of corruption situation in public procurement  in Republic of Latvia.  In the second chapter of the thesis, the author analyzes the  problem of corruption in public procurement, including its historical  aspects, typology and classification of corruption subjects involved,  corruption risk elements in public procurement and their  identification. During the development of the second chapter author's  practical experience in public procurements was widely used.  The third and fourth chapter deals with issues related to the  prevention and combating corruption in public procurement, namely  the operation of the concept, principles, methods and techniques,  subjects in Republic of Latvia, as well as an analysis of foreign  experience in preventing and combating corruption. The fifth chapter  is devoted to the corruption prevention and combating perspectives  and their assessment. In this chapter the author has made the  evaluation of corruption prevention and combating measures  efficiency in Republic of Latvia, assessment of anti-corruption  legislation development stage in public procurement field in Latvia. 

Keywords: Prevention of corruption, public purchases.

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458 Resistance Training as a Powerful Tool in the Prevention and Treatment of Cardiovascular Diseases

Authors: I. Struhár, L. Dovrtělová, M. Kumstát

Abstract:

Regular exercise promotes reduction in blood pressure, reduction in body weight and it also helps to increase in insulin sensitivity. Participation in physical activity should always be linked to medical screening which can reveal serious medical problems. One of them is high blood pressure. Hypertension is risk factor for one billion people worldwide and the highest prevalence is found in Africa. Another component of hypertension is that people who suffer from hypertension have no symptoms. It is estimated that reduction of 3mm Hg in Systolic Blood Pressure decreases cardiac morbidity at least 5%. The most of the guidelines suggest aerobic exercise in a prevention of cardiovascular diseases. On the other hand, it is important to emphasize the impact of resistance training. Even, it was found higher effect for reduction on the level of systolic blood pressure than aerobic exercise.

Keywords: Coronary artery disease, physical activity, prevention, resistance training.

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457 Cost Benefit Analysis and Adjustments of Corporate Social Responsibility in the Airline Industry

Authors: Roman Asatryan

Abstract:

The decision-making processes in Corporate Social Responsibility (CSR) among firms in the airlines industry borders on the benefits that accrue to firms through those investments. The crux of the matter is how firms can quantify the benefits derived from such investments. This paper analyses the cost benefit adjustment strategies for firms in the airline industry in their CSR strategy adoption and implementation. The paper discusses the CBA model in order to understand the ways airlines can reduce costs and increase returns on CSR, or balance the cost and benefits. The analysis indicates that, economic concepts especially the CBA are useful, though they are not without challenges. This paper concludes that the CBA model gives a basic understanding of the motivations for investing in intangible assets like CSR. It sets the tone for formulating relevant hypothesis in empirical studies in investment in CSR and other intangible assets in business operations.

Keywords: Cost Benefit Analysis, Corporate Social Responsibility, airline industry.

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456 Remote Monitoring and Control System of Potentiostat Based on the Internet of Things

Authors: Liang Zhao, Guangwen Wang, Guichang Liu

Abstract:

Constant potometer is an important component of pipeline anti-corrosion systems in the chemical industry. Based on Internet of Things (IoT) technology, Programmable Logic Controller (PLC) technology and database technology, this paper developed a set of a constant potometer remote monitoring management system. The remote monitoring and remote adjustment of the working status of the constant potometer are realized. The system has real-time data display, historical data query, alarm push management, user permission management, and supporting Web access and mobile client application (APP) access. The actual engineering project test results show the stability of the system, which can be widely used in cathodic protection systems.

Keywords: Internet of Things, pipe corrosion protection, potentiostat, remote monitoring.

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455 Effect of T6 and Re-Aging Heat Treatment on Mechanical Properties of 7055 Aluminum Alloy

Authors: M. Esmailian, M. Shakouri, A. Mottahedi, S. G. Shabestari

Abstract:

Heat treatable aluminum alloys such as 7075 and 7055, because of high strength and low density, are used widely in aircraft industry. For best mechanical properties, T6 heat treatment has recommended for this regards, but this temper treatment is sensitive to corrosion induced and Stress Corrosion Cracking (SCC) damage. For improving this property, the over-aging treatment (T7) applies to this alloy, but it decreases the mechanical properties up to 30 percent. Hence, to increase the mechanical properties, without any remarkable decrease in SCC resistant, Retrogression and Re-Aging (RRA) heat treatment is used. This treatment performs in a relatively short time. In this paper, the RRA heat treatment was applied to 7055 aluminum alloy and then effect of RRA time on the mechanical properties of 7055 has been investigated. The results show that the 40-minute time is suitable time for retrogression of 7055 aluminum alloy and ultimate strength increases up to 625MPa.

Keywords: 7055 Aluminum alloy, Mechanical properties, SCC resistance, Heat Treatment.

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454 Reinforced Concrete, Problems and Solutions: A Literature Review

Authors: Omar Alhamad, Waleed Eid

Abstract:

Reinforced concrete is a concrete lined with steel so that the materials work together in the resistance forces. Reinforcement rods or mesh are used for tensile, shear, and sometimes intense pressure in a concrete structure. Reinforced concrete is subject to many natural problems or industrial errors. The result of these problems is that it reduces the efficiency of the reinforced concrete or its usefulness. Some of these problems are cracks, earthquakes, high temperatures or fires, as well as corrosion of reinforced iron inside reinforced concrete. There are also factors of ancient buildings or monuments that require some techniques to preserve them. This research presents some general information about reinforced concrete, the pros and cons of reinforced concrete, and then presents a series of literary studies of some of the late published researches on the subject of reinforced concrete and how to preserve it, propose solutions or treatments for the treatment of reinforced concrete problems, raise efficiency and quality for a longer period. These studies have provided advanced and modern methods and techniques in the field of reinforced concrete.

Keywords: Reinforced concrete, treatment, concrete, corrosion, seismic, cracks.

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453 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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452 The Effect of Drug Prevention Programme Based On Cognitive-Behavioral Therapy (Cbt) and Multidimensional Self Concept Module towards Resiliency and Aggression among At-Risk Youth in Malaysia

Authors: Mohammad Aziz Shah Mohamed Arip, Aslina Ahmad, Fauziah Mohd Sa'ad, Samsiah Mohd Jais, Syed Sofian Syed Salim

Abstract:

This experimental study evaluates the effect of using Cognitive-Behavioral Therapy (CBT) and Multidimensional Self- Concept Model (MSCM) in a drug prevention programme to increase resiliency and reduce aggression among at-risk youth in Malaysia. A number of 60 (N=60) university students who were at-risk of taking drugs were involved in this study. Participants were identified with self-rating scales, Adolescent Resilience Attitude Scale (ARAS) and Aggression Questionnaire. Based on the mean score of these instruments, the participants were divided into the treatment group, and the control group. Data were analyzed using t-test. The finding showed that the mean score of resiliency was increased in the treatment group compared to the control group. It also shows that the mean score of aggression was reduced in the treatment group compared to the control group. Drug Prevention Programme was found to help in enhancing resiliency and reducing aggression among participants in the treatment group compared to the controlled group. Implications were given regarding the preventive actions on drug abuse among youth in Malaysia.

Keywords: Drug Prevention Programme, Cognitive-Behavioral Therapy (CBT), Multidimensional Self Concept Model (MSCM), resiliency, aggression, at-risk youth.

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451 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting

Authors: Ifedapo Francis Awolowo

Abstract:

The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: Financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance.

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450 Survey on Jamming Wireless Networks: Attacks and Prevention Strategies

Authors: S. Raja Ratna, R. Ravi

Abstract:

Wireless networks are built upon the open shared medium which makes easy for attackers to conduct malicious activities. Jamming is one of the most serious security threats to information economy and it must be dealt efficiently. Jammer prevents legitimate data to reach the receiver side and also it seriously degrades the network performance. The objective of this paper is to provide a general overview of jamming in wireless network. It covers relevant works, different jamming techniques, various types of jammers and typical prevention techniques. Challenges associated with comparing several anti-jamming techniques are also highlighted.

Keywords: Channel, Cryptography, Frequency, Jamming, Legitimate, Security, Wavelength.

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449 Medical Knowledge Management in Healthcare Industry

Authors: B. Stroetmann, A. Aisenbrey

Abstract:

The Siemens Healthcare Sector is one of the world's largest suppliers to the healthcare industry and a trendsetter in medical imaging and therapy, laboratory diagnostics, medical information technology, and hearing aids. Siemens offers its customers products and solutions for the entire range of patient care from a single source – from prevention and early detection to diagnosis, and on to treatment and aftercare. By optimizing clinical workflows for the most common diseases, Siemens also makes healthcare faster, better, and more cost effective. The optimization of clinical workflows requires a multidisciplinary focus and a collaborative approach of e.g. medical advisors, researchers and scientists as well as healthcare economists. This new form of collaboration brings together experts with deep technical experience, physicians with specialized medical knowledge as well as people with comprehensive knowledge about health economics. As Charles Darwin is often quoted as saying, “It is neither the strongest of the species that survive, nor the most intelligent, but the one most responsive to change," We believe that those who can successfully manage this change will emerge as winners, with valuable competitive advantage. Current medical information and knowledge are some of the core assets in the healthcare industry. The main issue is to connect knowledge holders and knowledge recipients from various disciplines efficiently in order to spread and distribute knowledge.

Keywords: Business Excellence, Clinical Knowledge, Knowledge Management, Knowledge Services, Learning Organizations, Trust.

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448 Nutrition and Food Safety as Strategic Assets

Authors: Daniel C. S. Lim, W. Y. Tan

Abstract:

The world is facing a growing food crisis. The concerns of food nutritional value, food safety and food security are becoming increasingly real. There is also a direct relationship to the risk of diseases, particularly chronic diseases, to the food we consume. So, there are increasing concerns about the modern day food ecosystem creating foods that can provide the nutritional components for organ function sustenance, as well as, taking a serious view on diet-related diseases. This paper addresses some of the above concerns and gives an overview of the current global situation relating to food nutrition and safety. The paper reviews nutritional aspects of food today compared to those of the last century, compares whole foods found in supermarkets versus those organically grown, as well as population behaviour towards food choices. It provides scientific insights into the effects of some of the global trends such as climate change and other changes environmental changes, and presents what individuals and corporations are doing to use the latest nutritional technologies as strategic assets. Finally, it briefly highlights some of the innovative solutions that are being applied to address several of the above concerns.

Keywords: Food crisis, food safety, nutritional aspects of food today compared to those of the last century, global trends.

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447 Clarification of the Essential of Life Cycle Cost upon Decision-Making Process: An Empirical Study in Building Projects

Authors: Ayedh Alqahtani, Andrew Whyte

Abstract:

Life Cycle Cost (LCC) is one of the goals and key pillars of the construction management science because it comprises many of the functions and processes necessary, which assist organisations and agencies to achieve their goals. It has therefore become important to design and control assets during their whole life cycle, from the design and planning phase through to disposal phase. LCCA is aimed to improve the decision making system in the ownership of assets by taking into account all the cost elements including to the asset throughout its life. Current application of LCC approach is impractical during misunderstanding of the advantages of LCC. This main objective of this research is to show a different relationship between capital cost and long-term running costs. One hundred and thirty eight actual building projects in United Kingdom (UK) were used in order to achieve and measure the above-mentioned objective of the study. The result shown that LCC is one of the most significant tools should be considered on the decision making process.

Keywords: Building projects, Capital cost, Life cycle cost, Maintenance costs, Operation costs.

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