Search results for: heat exchange

Authors: Sunday E. Ogundipe, Rafiu O. Salawu, Lawrencia O. Ogundipe

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The study examines the determinants of corporate cash holding of non-financial quoted firms in Nigeria using a sample of fifty four non-financial quoted firms listed on the Nigeria Stock Exchange for the period 1995-2009. Data were sourced from the Annual reports of the sampled firms and analyzed using Generalized Method of Moments(GMM). The study finds evidence supportive of a target adjustment model and that firms can not instantaneously adjust towards the target cash level owing to the fact that adjustment cost being costly,. Also, the result shows significant negative relationship between cash holdings and firm size, net working capital, return on asset and bank relationship and positive relationship with growth opportunities, leverage, inventories, account receivables and financial distress. Furthermore, there is no significant relationship between cash holdings and cash flow. In Nigerian setting, most of the variables that are relevant for explaining cash holdings in the Developed countries are found by this study to be relevant also in Nigeria.

Keywords: Adjustment Model , Cash holding, Determinant, Generalized Method of Moments(GMM)

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Authors: Antoni Wibowo, Harry Pujianto, Dewi Retno Sari Saputro

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The stock market can provide huge profits in a relatively short time in financial sector; however, it also has a high risk for investors and traders if they are not careful to look the factors that affect the stock market. Therefore, they should give attention to the dynamic fluctuations and movements of the stock market to optimize profits from their investment. In this paper, we present a nonlinear autoregressive exogenous model (NARX) to predict the movements of stock market; especially, the movements of the closing price index. As case study, we consider to predict the movement of the closing price in Indonesia composite index (IHSG) and choose the best structures of NARX for IHSG’s prediction.

Keywords: NARX, prediction, stock market, time series.

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Authors: A.Mosavi

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A novel methodology has been used to design an evaporator coil of a refrigerant. The methodology used is through a complete Computer Aided Design /Computer Aided Engineering approach, by means of a Computational Fluid Dynamic/Finite Element Analysis model which is executed many times for the thermal-fluid exploration of several designs' configuration by an commercial optimizer. Hence the design is carried out automatically by parallel computations, with an optimization package taking the decisions rather than the design engineer. The engineer instead takes decision regarding the physical settings and initializing of the computational models to employ, the number and the extension of the geometrical parameters of the coil fins and the optimization tools to be employed. The final design of the coil geometry found to be better than the initial design.

Keywords: Multi-objective shape optimization, Heat Transfer, multi-physics structures, modeFRONTIER

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Authors: K. Djellabi, M. E. H. Latreche

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Induction heating computer simulation is a powerful tool for process design and optimization, induction coil design, equipment selection, as well as education and business presentations. The authors share their vast experience in the practical use of computer simulation for different induction heating and heat treating processes. In this paper treated with mathematical modeling and numerical simulation of induction heating furnaces with axisymmetric geometries for the numerical solution, we propose finite element methods combined with boundary (FEM) for the electromagnetic model using COMSOL® Multiphysics Software. Some numerical results for an industrial furnace are shown with high frequency.

Keywords: Numerical methods, Induction furnaces, Induction Heating, Finite element method, Comsol Multiphysics software.

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Authors: E. Mat Tokit, Yusoff M. Z, Mohammed H.

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Numerical investigation on the generality of nanoparticle velocity equation had been done on the previous published work. The three dimensional governing equations (continuity, momentum and energy) were solved using finite volume method (FVM). Parametric study of thermal performance between pure water-cooled and nanofluid-cooled are evaluated for volume fraction in the range of 1% to 4%, and nanofluid type of gamma-Al₂O₃ at Reynolds number range of 67.41 to 286.77. The nanofluid is modeled using single and two phase approach. Three different existing Brownian motion velocities are applied in comparing the generality of the equation for a wide parametric condition. Deviation in between the Brownian motion velocity is identified to be due to the different means of mean free path and constant value used in diffusion equation.

Keywords: Brownian nanoparticle velocity, heat transfer enhancement, nanofluid, two phase model.

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Authors: Hassan Azarkish, Said Farahat, S.Masoud H. Sarvari

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In the present work, the performance of the particle swarm optimization and the genetic algorithm compared as a typical geometry design problem. The design maximizes the heat transfer rate from a given fin volume. The analysis presumes that a linear temperature distribution along the fin. The fin profile generated using the B-spline curves and controlled by the change of control point coordinates. An inverse method applied to find the appropriate fin geometry yield the linear temperature distribution along the fin corresponds to optimum design. The numbers of the populations, the count of iterations and time to convergence measure efficiency. Results show that the particle swarm optimization is most efficient for geometry optimization.

Keywords: Genetic Algorithm, Geometry Optimization, longitudinal Fin, Particle Swarm Optimization

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Authors: Juliana V. Pereira, Adriana S. M. Batista, Jefferson P. Nascimento, Clascídia A. Furtado, Luiz O. Faria

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Exposure to ionizing radiation has been found to induce changes in poly(vinylidene fluoride) (PVDF) homopolymers. The high dose gamma irradiation process induces the formation of C=C and C=O bonds in its [CH₂-CF₂]_n main chain. The irradiation also provokes crosslinking and chain scission. All these radio-induced defects lead to changes in the PVDF crystalline structure. As a consequence, it is common to observe a decrease in the melting temperature (T_M) and melting latent heat (L_M) and some changes in its ferroelectric features. We have investigated the possibility of preparing nanocomposites of PVDF with graphene oxide (GO) through the radio-induction of molecular bonds. In this work, we discuss how the gamma radiation interacts with the nanocomposite crystalline structure.

Keywords: Gamma irradiation, grapheme oxide, nanocomposites, PVDF.

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Authors: Sanwu Wang, Hongli Dang, Wenhua Xue, Darwin Shields, Xin Liu, Friederike C. Jentoft, Daniel E. Resasco

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The bonding configuration and the heat of adsorption of a furfural molecule on the Pd(111) surface were determined by ab initio density-functional-theory calculations. The dynamics of pure liquid water, the liquid-solid interface formed by liquid water and the Pd(111) surface, as well as furfural at the water-Pd interface, were investigated by ab initio molecular dynamics simulations at finite temperatures. Calculations and simulations suggest that the bonding configurations at the water-Pd interface promote decarbonylation of furfural.

Keywords: Ab initio molecular dynamics simulations, bio-fuels, density functional theory, liquid-solid interfaces.

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Authors: A. Goodarzian, A. Ghasemipanah, R. Ziaie Moayed, H. Niroumand

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The problem of soil stabilization has been one of the important issues in geotechnical engineering. Nowadays, nanomaterials have revolutionized many industries. In this research, improvement of the Kerman fine-grained soil by nanozeolite and nanobentonite additives separately has been investigated using Atterberg Limits and unconfined compression test. In unconfined compression test, the samples were prepared with 3, 5 and 7% nano additives, with 1, 7 and 28 days curing time with strain control method. Finally, the effect of different percentages of nanozeolite and nanobentonite on the geotechnical behavior and characteristics of Kerman fine-grained soil was investigated. The results showed that with increasing the amount of nanozeolite and also nanobentonite to fine-grained soil, the soil exhibits more compression strength. So that by adding 7% nanozeolite and nanobentonite with 1 day curing, the unconfined compression strength is 1.18 and 2.1 times higher than the unstabilized soil. In addition, the failure strain decreases in samples containing nanozeolite, whereas it increases in the presence of nanobentonite. Increasing the percentage of nanozeolite and nanobentonite also increased the elasticity modulus of soil.

Keywords: Nanozeolite particles, nanobentonite particles, clayey soil, unconfined compression stress, specific surface area, cation exchange capacity, Atterberg limits.

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Authors: Sang Hoon Kang, Seong-Min Yoon

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Little attention has been paid to information transmission between the portfolios of large stocks and small stocks in the Korean stock market. This study investigates the return and volatility transmission mechanisms between large and small stocks in the Korea Exchange (KRX). This study also explores whether bad news in the large stock market leads to a volatility of the small stock market that is larger than the good news volatility of the large stock market. By employing the Granger causality test, we found unidirectional return transmissions from the large stocks to medium and small stocks. This evidence indicates that pat information about the large stocks has a better ability to predict the returns of the medium and small stocks in the Korean stock market. Moreover, by using the asymmetric GARCH-BEKK model, we observed the unidirectional relationship of asymmetric volatility transmission from large stocks to the medium and small stocks. This finding suggests that volatility in the medium and small stocks following a negative shock in the large stocks is larger than that following a positive shock in the large stocks.

Keywords: Asymmetric GARCH-BEKK model, Asymmetric volatility transmission, Causality, Korean stock market, Spillover effect

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Authors: Samir A. Emam, Ali El Domiaty

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Friction-stir welding has received a huge interest in the last few years. The many advantages of this promising process have led researchers to present different theoretical and experimental explanation of the process. The way to quantitatively and qualitatively control the different parameters of the friction-stir welding process has not been paved. In this study, a refined energybased model that estimates the energy generated due to friction and plastic deformation is presented. The effect of the plastic deformation at low energy levels is significant and hence a scale factor is introduced to control its effect. The predicted heat energy and the obtained maximum temperature using our model are compared to the theoretical and experimental results available in the literature and a good agreement is obtained. The model is applied to AA6000 and AA7000 series.

Keywords: Friction-stir welding, Energy, Aluminum Alloys.

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Authors: A. Hossain, M. A. Gafur, F. Gulshan, A. S. W. Kurny

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Al-Si-Mg-Ni(-Cu) alloys are widely used in the automotive industry. They have the advantage of low weight associated with low coefficient of thermal expansion and excellent mechanical properties – mainly at high temperatures. The corrosion resistance of these alloys in coastal area, particularly sea water, however is not yet known. In this investigation, electrochemical impedance spectroscopy (EIS) and potentiodynamic polarization have been used to evaluate the corrosion resistance of Al-6Si-0.5Mg-2Ni (-2Cu) alloys in simulated sea water environments. The potentiodynamic polarization curves reveal that 2 wt% Cu content alloy (Alloy-2) is more prone to corrosion than the Cu free alloy (Alloy-1). But the EIS test results showed that corrosion resistance or charge transfer resistance (Rct) increases with the addition of Cu. Due to addition of Cu and thermal treatment, the magnitude of open circuit potential (OCP), corrosion potential (Ecorr) and pitting corrosion potential (Epit) of Al-6Si-0.5Mg-2Ni alloy in NaCl solution were shifted to the more noble direction.

Keywords: Al-Si alloy, potentiodynamic polarization, EIS, SEM.

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Authors: Roza Dastres, Mohsen Soori

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In order to electronically exchange information between network users in the web of data, different software such as outlook is presented. So, the traffic of users on a site or even the floors of a building can be decreased as a result of applying a secure and reliable data sharing software. It is essential to provide a fast, secure and reliable network system in the data sharing webs to create an advanced communication systems in the users of network. In the present research work, different encoding methods and algorithms in data sharing systems is studied in order to increase security of data sharing systems by preventing the access of hackers to the transferred data. To increase security in the networks, the possibility of textual conversation between customers of a local network is studied. Application of the encryption and decryption algorithms is studied in order to increase security in networks by preventing hackers from infiltrating. As a result, a reliable and secure communication system between members of a network can be provided by preventing additional traffic in the website environment in order to increase speed, accuracy and security in the network and web systems of data sharing.

Keywords: Secure Socket Layer, Security of networks.

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Authors: Panpan Xu, Qiying Zhang, Hui Qian

Abstract:

Groundwater is main source of water supply in the Guanzhong Basin, China. To investigate the quality of groundwater for agricultural purposes in Jiaokou Irrigation District located in the east of the Guanzhong Basin, 141 groundwater samples were collected for analysis of major ions (K⁺, Na⁺, Mg²⁺, Ca²⁺, SO₄^2-, Cl^-, HCO₃^-, and CO₃^2-), pH, and total dissolved solids (TDS). Sodium percentage (Na%), residual sodium carbonate (RSC), magnesium hazard (MH), and potential salinity (PS) were applied for irrigation water quality assessment. In addition, multivariate statistical techniques were used to identify the underlying hydrogeochemical processes. Results show that the content of TDS mainly depends on Cl^-, Na⁺, Mg²⁺, and SO₄^2-, and the HCO₃^- content is generally high except for the eastern sand area. These are responsible for complex hydrogeochemical processes, such as dissolution of carbonate minerals (dolomite and calcite), gypsum, halite, and silicate minerals, the cation exchange, as well as evaporation and concentration. The average evaluation levels of Na%, RSC, MH, and PS for irrigation water quality are doubtful, good, unsuitable, and injurious to unsatisfactory, respectively. Therefore, it is necessary for decision makers to comprehensively consider the indicators and thus reasonably evaluate the irrigation water quality.

Keywords: Irrigation water quality, multivariate statistical analysis, groundwater, hydrogeochemical process.

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Authors: M. F. Wu, F. T. Cheng

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Leather industry is the most important traditional industry to provide the leather products in the world for thousand years. The fierce global competitive environment and common awareness of global carbon reduction make livestock supply quantities falling, salt and wet blue leather material reduces and the price skyrockets significantly. Exchange rate fluctuation led sales revenue decreasing which due to the differences of export exchanges and compresses the overall profitability of leather industry. This paper applies activity-based benefit assessment approach to build up fitness fur input mixed model, fur is Wet Blue, which concerned with four key factors: the output rate of wet blue, unit cost of wet blue, yield rate and grade level of Wet Blue to achieve the low cost strategy under given unit price of leather product condition of the company. The research findings indicate that applying this model may improve the input cost structure, decrease numbers of leather product inventories and to raise the competitive advantages of the enterprise in the future.

Keywords: Activity-Based Benefit Assessment Approach, Input mixed, Output Rate, Wet Blue.

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Authors: Kyoung Hoon Kim

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A thermodynamic analysis of a partial evaporating Rankine cycle with regeneration using zeotropic ammonia-water mixture as a working fluid is presented in this paper. The thermodynamic laws were applied to evaluate the system performance. Based on the thermodynamic model, the effects of the vapor quality and the ammonia mass fraction on the system performance were extensively investigated. The results showed that thermal efficiency has a peak value with respect to the vapor quality as well as the ammonia mass fraction. The partial evaporating ammonia based Rankine cycle has a potential to improve recovery of low-grade finite heat source.

Keywords: Ammonia-water, Rankine cycle, partial evaporating, thermodynamic performance.

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Authors: Thana Ananacha

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This paper reports the numerical and experimental performances of Double Glass Wall are investigated. Two configurations were considered namely, the Double Clear Glass Wall (DCGW) and the Double Translucent Glass Wall (DTGW). The coupled governing equations as well as boundary conditions are solved using the finite element method (FEM) via COMSOLTM Multiphysics. Temperature profiles and flow field of the DCGW and DTGW are reported and discussed. Different constant heat fluxes were considered as 400 and 800 W.m-2 the corresponding initial condition temperatures were 30.5 and 38.5ºC respectively. The results show that the simulation results are in agreement with the experimental data. Conclusively, the model considered in this study could reasonable be used simulate the thermal and ventilation performance of the DCGW and DTGW configurations.

Keywords: Thermal simulation, Double Glass Wall, Velocity field.

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Authors: Mona Masood, Norshazlina Shaik Othman

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The purpose of this study was to investigate graduate students’ visual attention and perceptions of a Prezi presentation. Ten postgraduate master students were presented with a Prezi presentation at the Centre for Instructional Technology and Multimedia, Universiti Sains Malaysia (USM). The eye movement indicators such as dwell time, average fixation on the areas of interests, heat maps and focus maps were abstracted to indicate the students’ visual attention. Descriptive statistics was employed to analyze the students’ perception of the Prezi presentation in terms of text, slide design, images, layout and overall presentation. The result revealed that the students paid more attention to the text followed by the images and sub heading presented through the Prezi presentation.

Keywords: Eye tracking, Prezi, visual attention, visual perception.

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Authors: Wanwisa Kuncharin, Badaruddin Mohamed

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There have been few studies of cross-border shopping. However, many have focused on macroeconomic effects rather than on discovering the motivation and behaviour of cross-border shoppers who purchase abroad. Hatyai, Thailand is located about 30 km from the Malaysian border. The statistics reports that each year more than 400,000 Malaysian visitors visited Hatyai. The aims of this study are fourfold: (1) to investigate factors motivating cross-border shoppers to shop in Hatyai, Thailand; (2) to examine the relationship between ethnicity and shopper ethnocentrism; (3) to discover the impact of shopper ethnocentrism on foreign product judgment; and (4) to explore the impact of shopper ethnocentrism on the willingness to buy foreign products. The results reveal that the three most popular consumption items were food and beverages, clothing, and grocery products. Factor analysis shows that the three key reasons for choosing Hatyai as the cross-border shopping destination included product and store, close distance, and low exchange rate. Moreover, there were significant differences in ethnocentrism by three ethnic groups. Shopper ethnocentrism had a significant negative correlation with foreign product judgment, while shopper ethnocentrism was not significantly correlated with willingness to buy foreign products.

Keywords: Cross-border shopping behaviours, Malaysian shoppers, Ethnocentrism, Hatyai, Thailand.

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Authors: Joshua S. Valeta, Marc C. Verdegem

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A study was undertaken to assess the potential of an Algal Turf Scrubber to remove nitrogen from aquaculture effluent to reduce environmental pollution. High total ammonia nitrogen concentrations were introduced to an Algal Turf Scrubber developed under varying hydraulic surface loading rates of African catfish (Clarius gariepinus) effluent in a recirculating aquaculture system. Nutrient removal rates were not affected at total suspended solids concentration of up to 0.04g TSS/l (P > 0.05). Nitrogen removal rates 0.93-0.99g TAN/m²/d were recorded at very high loading rates 3.76-3.81 g TAN/m²/d. Total ammonia removal showed ½ order kinetics between 1.6 to 2.3mg/l Total Ammonia Nitrogen concentrations. Nitrogen removal increased with its loading, which increased with hydraulic surface loading rate. Total Ammonia Nitrogen removal by Algal turf scrubber was higher than reported values for fluidized bed filters and trickling filters. The algal turf scrubber also effectively removed nitrate thereby reducing the need for water exchange.

Keywords: Algal turf, loading rate, nitrogen, organic matter, removal rate.

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Authors: Ruwaida Abdul Rasid, Kevin J. Hughes, Peter J. Heggs, Mohamed Pourkashanian

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Heightened concerns over the amount of carbon emitted from coal-related processes are generating shifts to the application of biomass. In co-gasification, where coal is gasified along with biomass, the biomass may be fed together with coal (cofeeding) or an independent biomass gasifier needs to be integrated with the coal gasifier. The main aim of this work is to evaluate the biomass introduction methods in coal co-gasification. This includes the evaluation of biomass concentration input (B0 to B100) and its gasification performance. A process model is developed and simulated in Aspen HYSYS, where both coal and biomass are modelled according to its ultimate analysis. It was found that the syngas produced increased with increasing biomass content for both co-feeding and independent schemes. However, the heating values and heat duties decreases with biomass concentration as more CO2 are produced from complete combustion.

Keywords: Aspen HYSYS, biomass, coal, co-gasification modelling and simulation.

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Authors: C. Mallada Fernández

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Economic development and globalization of international markets have created a favourable atmosphere for the emergence of new forms of crime such as money laundering or financing of terrorism, which may contribute to destabilized and damage economic systems. In particular, money laundering have acquired great importance since the 11S attacks, what has caused on the one hand, the establishment and development of preventive measures and, on the other hand, a progressive hardening of penal measures. Since then, the regulations imposed to fight against money laundering have been viewed as key components also in the fight against terrorist financing. Terrorism, at the beginning, was a “national” crime connected with internal problems of the State (for instance the RAF in Germany or ETA in Spain) but in the last 20 years has started to be an international problem that is connected with the defence and security of the States. Therefore, the new strategic concept for the defense and security of NATO has a comprehensive list of security threats to the Alliance, such as terrorism, international instability, money laundering or attacks on cyberspace, among others. With this new concept, money laundering and terrorism has become a priority in the national defense.

In this work we will analyze the methods to combat these new threats to the national security. We will study the preventive legislations to combat money laundering and financing of terrorism, the UIF that exchange information between States, and the hawala-Banking.

Keywords: Control of financial flows, money laundering, terrorism, financing of terrorism.

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Authors: K. Touafek, A. Khelifa, I. Tabet, H. Haloui, H. Bencheikh El Houcine, M. Adouane

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Hybrid photovoltaic thermal (PVT) collectors allow simultaneous production of electrical energy thus heat energy. There are several configurations of hybrid collectors (to produce water or air). For hybrids water collectors, there are several configurations that differ by the nature of the absorber (serpentine, tubes...). In this paper, an absorber tank is studied. The circulation of the coolant is natural (we do not use the pump). We present the obtained results in our experimental study and we analyzed the data, and then we compare the results with the theory practices. The electrical performances of the hybrid collector are compared with those of conventional photovoltaic module mounted on the same structure and measured under the same conditions.

We conducted experiments with natural circulation of the coolant (Thermosyphon), for a flow rate of 0.025kg/m².

Keywords: Experimental, Photovoltaic, Solar, Temperature, Tank.

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Authors: Jung-in Yoon, Ho-saeng Lee, Seung-taek Oh, Sang-gyu Lee, Keun-hyung Choi

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In this paper, several different types of natural gas liquefaction cycle. First, two processes are a cascade process with two staged compression were designed and simulated. These include Inter-cooler which is consisted to Propane, Ethylene and Methane cycle, and also, liquid-gas heat exchanger is applied to between of methane and ethylene cycles (process2) and between of ethylene and propane (process2). Also, these cycles are compared with two staged cascade process using only a Inter-cooler (process1). The COP of process2 and process3 showed about 13.99% and 6.95% higher than process1, respectively. Also, the yield efficiency of LNG improved comparing with process1 by 13.99% lower specific power. Additionally, C3MR process are simulated and compared with Process 2.

Keywords: Cascade, C3MR, LNG, Inter-cooler

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Authors: Kittipong Tissayakorn, Fumio Akagi, Yu Song

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Manufacturers have been exploring innovative strategies to achieve and sustain competitive advantages as they face a new era of intensive global competition. Such strategy is known as Supply Chain Management (SCM), which has gained a tremendous amount of attention from both researchers and practitioners over the last decade. Supply chain management (SCM) is considered as the most popular operating strategy for improving organizational competitiveness in the twenty-first century. It has attracted a lot of attention recently due to its role involving all of the activities in industrial organizations, ranging from raw material procurement to final product delivery to customers. Well-designed supply chain systems can substantially improve efficiency and product quality, and eventually enhance customer satisfaction and profitability. In this paper, a manufacturing engineering perspective on supply chain integration is presented. Research issues discussed include the product and process design for the supply chain, design evaluation of manufacturing in the supply chain, agent-based techniques for supply chain integration, intelligent information for sharing across the supply chain, and a development of standards for product, process, and production data exchange to facilitate electronic commerce. The objective is to provide guidelines and references for manufacturing engineers and researchers interested in supply chain integration.

Keywords: Supply Chain, Supply Chain Management, Supply Chain Integration, Manufacturing Industries.

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Authors: Ayman M. Alaskari, Samy E. Oraby, Abdulla I. Almazrouee

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Coated tool inserts can be considered as the backbone of machining processes due to their wear and heat resistance. However, defects of coating can degrade the integrity of these inserts and the number of these defects should be minimized or eliminated if possible. Recently, the advancement of coating processes and analytical tools open a new era for optimizing the coating tools. First, an overview is given regarding coating technology for cutting tool inserts. Testing techniques for coating layers properties, as well as the various coating defects and their assessment are also surveyed. Second, it is introduced an experimental approach to examine the possible coating defects and flaws of worn multicoated carbide inserts using two important techniques namely scanning electron microscopy and atomic force microscopy. Finally, it is recommended a simple procedure for investigating manufacturing defects and flaws of worn inserts.

Keywords: AFM, Coated inserts, Defects, SEM.

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Authors: W. Ait Ahmed, M. Aggour, M. Naciri

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Extracting energy from biomass is an important alternative to produce different types of energy (heat, electricity, or both) assuring low pollution and better efficiency. It is a new yet reliable approach to reduce green gas emission by extracting methane from industry effluents and use it to power machinery. We focused in our project on using paper and mill effluents, treated in a UASB reactor. The methane produced is used in the factory’s power supply. The aim of this work is to develop an electronic system using Arduino platform connected to a gas sensor, to measure and display the curve of daily methane production on processing. The sensor will send the gas values in ppm to the Arduino board so that the later sends the RS232 hardware protocol. The code developed with processing will transform the values into a curve and display it on the computer screen.

Keywords: Biogas, Arduino, processing, code, methane, gas sensor, program.

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Authors: Jawad Alzeer

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Cultural setup is varied from country to country and nation to nation, but the ability to adapt successfully to the new cultural setup may pave the way toward the development of cultural intelligence. Overcoming differences may require to build up our personality with the ability to learn, exchange thoughts, and have a constructive dream. Adaptation processes can be accelerated if we effectively utilize our cultural diversity. This can be done through a unified body or society; people with common goals can collectively work to satisfy their values. Narrowing the gap between developed and developing countries is of prime importance. Many international organizations are trying to resolve these issues by rational and peaceful means. Failing to understand the cultural differences, mentalities, strengths and weaknesses of developed and developing countries led to the collapse of many partnerships. Establishment of a neutral body influenced by developed countries intellectuality and developing countries personality may offer a better understanding and reasonable solutions, suggestions, advice that may assist in narrowing gaps and promote-strengthening relationship between developed and developing countries. The key issues, goals, and potential concepts associated with initiating Swiss scientific society for developing countries as a model to facilitate integration of highly skilled scientists are discussed.

Keywords: Cultural diversity, developing countries, integration, Switzerland.

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Authors: F. Rahnamay Roodposhti, S. A. Nabavi Chashmi

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The role of corporate governance is to reduce the divergence of interests between shareholders and managers. The role of corporate governance is more useful when managers have an incentive to deviate from shareholders- interests. One example of management-s deviation from shareholders- interests is the management of earnings through the use of accounting accruals. This paper examines the association between corporate governance internal mechanisms ownership concentration, board independence, the existence of CEO-Chairman duality and earnings management. Firm size and leverage are control variables. The population used in this study comprises firms listed on the Tehran Stock Exchange (TSE) between 2004 and 2008, the sample comprises 196 firms. Panel Data method is employed as technique to estimate the model. We find that there is negative significant association between ownership concentration and board independence manage earnings with earnings management, there is negative significant association between the existence of CEO-Chairman duality and earnings management. This study also found a positive significant association between control variable (firm size and leverage) and earnings management.

Keywords: Earnings management, board independence, ownership concentration, corporate governance.

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Authors: Zahra Ghiabaklou

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Ventilation is a fundamental requirement for occupant health and indoor air quality in buildings. Natural ventilation can be used as a design strategy in free-running buildings to: • Renew indoor air with fresh outside air and lower room temperatures at times when the outdoor air is cooler. • Promote air flow to cool down the building structure (structural cooling). • Promote occupant physiological cooling processes (comfort cooling). This paper focuses on ways in which ventilation can provide the mechanism for heat dissipation and cooling of the building structure..It also discusses use of ventilation as a means of increasing air movement to improve comfort when indoor air temperatures are too high. The main influencing factors and design considerations and quantitative guidelines to help meet the design objectives are also discussed.

Keywords: Natural Ventilation, Sustainable Building, Passive Cooling, Energy Saving

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