Search results for: risk reduction

Authors: Manu Krishnan, Phil Jacoby

Abstract:

In this paper, we discuss the paradigm shift in bank capital from the “gone concern" to the “going concern" mindset. We then propose a methodology for pricing a product of this shift called Contingent Capital Notes (“CoCos"). The Merton Model can determine a price for credit risk by using the firm-s equity value as a call option on those assets. Our pricing methodology for CoCos also uses the credit spread implied by the Merton Model in a subsequent derivative form created by John Hull et al . Here, a market implied asset volatility is calculated by using observed market CDS spreads. This implied asset volatility is then used to estimate the probability of triggering a predetermined “contingency event" given the distanceto- trigger (DTT). The paper then investigates the effect of varying DTTs and recovery assumptions on the CoCo yield. We conclude with an investment rationale.

Keywords: CoCo, Contingent capital, Bank Capital, Tier1 Capital

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Authors: Wook-Won Kim, Sung-Yul Kim, Jin-O Kim

Abstract:

The fault current levels through the electric devices have a significant impact on failure probability. New fault current results in exceeding the rated capacity of circuit breaker and switching equipments and changes operation characteristic of overcurrent relay. In order to solve these problems, SFCL (Superconducting Fault Current Limiter) has rising as one of new alternatives so as to improve these problems. A fault current reduction differs depending on installed location. Therefore, a location of SFCL is very important. Also, SFCL decreases the fault current, and it prevents surrounding protective devices to be exposed to fault current, it then will bring a change of reliability. In this paper, we propose method which determines the optimal location when SFCL is installed in power system. In addition, the reliability about the power system which SFCL was installed is evaluated. The efficiency and effectiveness of this method are also shown by numerical examples and the reliability indices are evaluated in this study at each load points. These results show a reliability change of a system when SFCL was installed.

Keywords: Superconducting Fault Current Limiter, OptimalLocation, Reliability

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Authors: J. Chelladurai, G. Saravana Ilango, C. Nagamani, S. Senthil Kumar

Abstract:

Pulse width modulation (PWM) techniques have been the subject of intensive research for different industrial and power sector applications. A large variety of methods, different in concept and performance, have been newly developed and described. This paper analyzes the comparative merits of Sinusoidal Pulse Width Modulation (SPWM) and Space Vector Pulse Width Modulation (SVPWM) techniques and the suitability of these techniques in a Shunt Active Filter (SAF). The objective is to select the scheme that offers effective utilization of DC bus voltage and also harmonic reduction at the input side. The effectiveness of the PWM techniques is tested in the SAF configuration with a non linear load. The performance of the SAF with the SPWM and (SVPWM) techniques are compared with respect to the THD in source current. The study reveals that in the context of closed loop SAF control with the SVPWM technique there is only a minor improvement in THD. The utilization of the DC bus with SVPWM is also not significant compared to that with SPWM because of the non sinusoidal modulating signal from the controller in SAF configuration.

Keywords: Voltage source inverter, Shunt active filter, SPWM, SVPWM, Matlab/SIMULINK.

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Authors: R. A. Sabir , X. Xinping , S.A. Sabr

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This paper has presented research in progress concerning the contribution of target costing approach to achievement competitive price in the Iraqi firm. The title of the paper is one of the subjects that get large concerns in the finance and business world in the present time. That is because many competitive firms have appeared in the regional and global markets and the rapid changes that covered all fields of life. On the other hand, this paper concentrated on lack knowledge of the industrial firms, regarding the significant role of target cost for achieving the competitive prices. The paper depends on the main supposition, using the competitive price to get the target cost in the industrial firms. In order to achieve competitive advantage in business world the firms should rely on modern methods to manage cost and profit. From strategic perspective the target cost achieves a so powerful competitive advantage represented in cost reduction. Nevertheless the target cost does not exclude the calculation and survey of costs during the production process. Products- estimated costs are calculated and compared with the target costs.

Keywords: Target Costing, Competitive Price, Target Profit, Iraq Kurdistan Region.

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Authors: M.A. Ahmad

Abstract:

This paper presents the use of anti-sway angle control approaches for a two-dimensional gantry crane with disturbances effect in the dynamic system. Delayed feedback signal (DFS) and proportional-derivative (PD)-type fuzzy logic controller are the techniques used in this investigation to actively control the sway angle of the rope of gantry crane system. A nonlinear overhead gantry crane system is considered and the dynamic model of the system is derived using the Euler-Lagrange formulation. A complete analysis of simulation results for each technique is presented in time domain and frequency domain respectively. Performances of both controllers are examined in terms of sway angle suppression and disturbances cancellation. Finally, a comparative assessment of the impact of each controller on the system performance is presented and discussed.

Keywords: Gantry crane, anti-sway control, DFS controller, PD-type Fuzzy Logic Controller.

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Authors: Ishak, L., McHenry, M. T., Brown, P. H.

Abstract:

Organic farming systems still depend on intensive, mechanical soil tillage. Frequent passes by machinery traffic cause substantial soil compaction that threatens soil health. Adopting practices as reduced tillage and organic matter retention on the soil surface are considered effective ways to control soil compaction. In tropical regions, however, the acceleration of soil organic matter decomposition and soil carbon turnover on the topsoil layer is influenced more rapidly by the oscillation process of drying and wetting. It is hypothesized therefore, that rapid reduction in soil organic matter hastens the potential for compaction to occur in organic farming systems. Compaction changes soil physical properties and as a consequence it has been implicated as a causal agent in the inhibition of natural disease suppression in soils. Here we describe relationships between soil management in organic vegetable systems, soil compaction, and declining soil capacity to suppress pathogenic microorganisms.

Keywords: Organic farming systems, soil compaction, soil disease suppression, tropical regions.

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Authors: A.R. Rahmani, M.T. Samadi, R. Noroozi

Abstract:

The present work was conducted for the synthesis of nano size zerovalent iron (nZVI) and hexavalent chromium (Cr(VI)) removal as a highly toxic pollutant by using this nanoparticles. Batch experiments were performed to investigate the effects of Cr(VI), nZVI concentration, pH of solution and contact time variation on the removal efficiency of Cr(VI). nZVI was synthesized by reduction of ferric chloride using sodium borohydrid. SEM and XRD examinations applied for determination of particle size and characterization of produced nanoparticles. The results showed that the removal efficiency decreased with Cr(VI) concentration and pH of solution and increased with adsorbent dosage and contact time. The Langmuir and Freundlich isotherm models were used for the adsorption equilibrium data and the Langmuir isotherm model was well fitted. Nanoparticle ZVI presented an outstanding ability to remove Cr(VI) due to high surface area, low particle size and high inherent activity.

Keywords: Adsorption, aqueous solution, Chromium, nZVI, removal.

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Authors: Jung-Ho Moon, Tae Kwon Ha

Abstract:

Textures of AZ31 Mg alloy sheets were evaluated by using neutron diffraction method in this study. The AZ31 sheets were fabricated either by conventional casting and subsequent hot rolling or strip casting. The effect of warm rolling was investigated using the AZ31 Mg alloy sheet produced by conventional casting. Warm rolling of 30% thickness reduction per pass was possible without any side-crack at temperatures as low as 200^oC under the roll speed of 30 m/min. The initial microstructure of conventionally cast specimen was found to be partially recrystallized structures. Grain refinement was found to occur actively during the warm rolling. The (0002),(10-10) (10-11),and (10-12) complete pole figures were measured using the HANARO FCD (Neutron Four Circle Diffractometer) and ODF were calculated. The major texture of all specimens can be expressed by ND//(0001) fiber texture. Texture of hot rolled specimen showed the strongest fiber component, while that of strip cast sheet seemed to be similar to random distribution.

Keywords: Mg alloy, texture, pole figure, ODF, neutron diffraction, warm rolling.

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Authors: E. I. Fandi, E. A. Alfandi, M. A. Alrabib

Abstract:

Implementing of a continues flow gas lift system for one vertical oil well producer in Wafa field was investigated under five reservoir pressures and their dependent parameters. Well 03 producers were responded positively to the gas lift system despite of the high well head operating pressures. However, the flowing bottom hole pressures were reduced by a ratio from 6 to 33 % in the case A3 for example, for the design runs conducted under the existing operating conditions for years 2003, 2006 and 2009. This reduction in FBHP has increased the production rate by a ratio from 12 to 22.5%. The results indicated that continues flow gas lift system is a good candidate as an artificial lift system to be considered for the one vertical producer covered by this study. Most significantly, timing for artificial lift by a gas lift system for this field is highly dependent on the amount of gas available at the time of implementation because of the high gas production rate from the top of the reservoir. 

Keywords: Gas lift, Wafa field, Ghadamis Basin, Artificial lift, Libya.

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Authors: Davood Shishebori, Mohammad Saber Fallah Nezhad, Sina Seifi

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In this paper, a variable multiple dependent state (MDS) sampling plan is developed based on the process capability index using Bayesian approach. The optimal parameters of the developed sampling plan with respect to constraints related to the risk of consumer and producer are presented. Two comparison studies have been done. First, the methods of double sampling model, sampling plan for resubmitted lots and repetitive group sampling (RGS) plan are elaborated and average sample numbers of the developed MDS plan and other classical methods are compared. A comparison study between the developed MDS plan based on Bayesian approach and the exact probability distribution is carried out.

Keywords: MDS sampling plan, RGS plan, sampling plan for resubmitted lots, process capability index, average sample number, Bayesian approach.

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Authors: Hyun-Woo Cho

Abstract:

The early diagnostic decision making in industrial processes is absolutely necessary to produce high quality final products. It helps to provide early warning for a special event in a process, and finding its assignable cause can be obtained. This work presents a hybrid diagnostic schmes for batch processes. Nonlinear representation of raw process data is combined with classification tree techniques. The nonlinear kernel-based dimension reduction is executed for nonlinear classification decision boundaries for fault classes. In order to enhance diagnosis performance for batch processes, filtering of the data is performed to get rid of the irrelevant information of the process data. For the diagnosis performance of several representation, filtering, and future observation estimation methods, four diagnostic schemes are evaluated. In this work, the performance of the presented diagnosis schemes is demonstrated using batch process data.

Keywords: Diagnostics, batch process, nonlinear representation, data filtering, multivariate statistical approach

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Authors: Muhammad H. Rais,

Abstract:

Truncated multiplier is a good candidate for digital signal processing (DSP) applications including finite impulse response (FIR) and discrete cosine transform (DCT). Through truncated multiplier a significant reduction in Field Programmable Gate Array (FPGA) resources can be achieved. This paper presents for the first time a comparison of resource utilization of Spartan-3AN and Virtex-5 implementation of standard and truncated multipliers using Very High Speed Integrated Circuit Hardware Description Language (VHDL). The Virtex-5 FPGA shows significant improvement as compared to Spartan-3AN FPGA device. The Virtex-5 FPGA device shows better performance with a percentage ratio of number of occupied slices for standard to truncated multipliers is increased from 40% to 73.86% as compared to Spartan- 3AN is decreased from 68.75% to 58.78%. Results show that the anomaly in Spartan-3AN FPGA device average connection and maximum pin delay have been efficiently reduced in Virtex-5 FPGA device.

Keywords: Digital Signal Processing (DSP), FieldProgrammable Gate Array (FPGA), Spartan-3AN, TruncatedMultiplier, Virtex-5, VHDL.

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Authors: Jamalizadeh, M.R., Moghaddamnia, A., Piri, J., Arbabi, V., Homayounifar, M., Shahryari, A.

Abstract:

Dust storms are one of the most costly and destructive events in many desert regions. They can cause massive damages both in natural environments and human lives. This paper is aimed at presenting a preliminary study on dust storms, as a major natural hazard in arid and semi-arid regions. As a case study, dust storm events occurred in Zabol city located in Sistan Region of Iran was analyzed to diagnose and predict dust storms. The identification and prediction of dust storm events could have significant impacts on damages reduction. Present models for this purpose are complicated and not appropriate for many areas with poor-data environments. The present study explores Gamma test for identifying inputs of ANNs model, for dust storm prediction. Results indicate that more attempts must be carried out concerning dust storms identification and segregate between various dust storm types.

Keywords: Dust Storm, Gamma Test, Prediction, ANNs, Zabol.

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Authors: Muniyasamy Kalanchiam, Baskar Mannai

Abstract:

Topology Optimization is a defined as the method of determining optimal distribution of material for the assumed design space with functionality, loads and boundary conditions [1]. Topology optimization can be used to optimize shape for the purposes of weight reduction, minimizing material requirements or selecting cost effective materials [2]. Topology optimization has been implemented through the use of finite element methods for the analysis, and optimization techniques based on the method of moving asymptotes, genetic algorithms, optimality criteria method, level sets and topological derivatives. Case study of Typical “Fuselage design" is considered for this paper to explain the benefits of Topology Optimization in the design cycle. A cylindrical shell is assumed as the design space and aerospace standard pay loads were applied on the fuselage with wing attachments as constraints. Then topological optimization is done using Finite Element (FE) based software. This optimization results in the structural concept design which satisfies all the design constraints using minimum material.

Keywords: Fuselage, Topology optimization, payloads, designoptimization, Finite Element Analysis.

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Authors: Dinesh M., Kenny Mark V., Dharni Vasudhevan Venkatesan, Santhosh Kumar B., Sree Radesh R., V. R. Sanal Kumar

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Comprehensive numerical studies have been carried out to examine the best aerodynamic performance of subsonic aircraft at different winglet cant angles using a validated 3D k-ω SST model. In the parametric analytical studies NACA series of airfoils are selected. Basic design of the winglet is selected from the literature and flow features of the entire wing including the winglet tip effects have been examined with different cant angles varying from 150 to 600 at different angles of attack up to 140. We have observed, among the cases considered in this study that a case, with 150 cant angle the aerodynamics performance of the subsonic aircraft during takeoff was found better up to an angle of attack of 2.80 and further its performance got diminished at higher angles of attack. Analyses further revealed that increasing the winglet cant angle from 150 to 600 at higher angles of attack could negate the performance deterioration and additionally it could enhance the peak CL/CD on the order of 3.5%. The investigated concept of variable-cant-angle winglets appears to be a promising alternative for improving the aerodynamic efficiency of aircraft.

Keywords: Aerodynamic efficiency, Cant-angle, Drag reduction, Flexible Winglets.

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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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Authors: M. Safa, A. Sabet, S. MacGillivray, M. Davidson, K. Kaczmarczyk, C. T. Haas, G. E. Gibson, D. Rayside

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In order to address construction project requirements and specifications, scholars and practitioners need to establish taxonomy according to a scheme that best fits their need. While existing characterization methods are continuously being improved, new ones are devised to cover project properties which have not been previously addressed. One such method, the Project Definition Rating Index (PDRI), has received limited consideration strictly as a classification scheme. Developed by the Construction Industry Institute (CII) in 1996, the PDRI has been refined over the last two decades as a method for evaluating a project's scope definition completeness during front-end planning (FEP). The main contribution of this study is a review of practical project classification methods, and a discussion of how PDRI can be used to classify projects based on their readiness in the FEP phase. The proposed model has been applied to 59 construction projects in Ontario, and the results are discussed.

Keywords: Project classification, project definition rating index (PDRI), project goals alignment, risk.

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Authors: Thitiporn Supasri, Natanee Vorayos, Piriya Thongchiew

Abstract:

Electrification is a complex process and governed by various parameters.  Modeling of power plant’s target efficiency or target heat rate is often formulated and compared with the actual values. This comparison not only implies the performance of the power plant but also reflects the energy losses possibly inherited in some of related equipment and processes. The current modeling of Coal-fired Mae Moh power plant was formulated at the first commissioning. Some of equipments were replaced due to its life time. Relatively outdated for 20 years, the utilization of the model is not accomplished. This work has focused on the development of the performance analysis model of aforementioned power plant according to the most updated and current working conditions. The model is more appropriate and shows accuracy in its analysis.  Losses are detected and measures are introduced such that reduction in energy consumption, related cost, and also environment impacts can be anticipated.

Keywords: Performance analysis model, Power plant modeling, Target heat rate, Target efficiency.

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Authors: Jin Zhang, Wing Lon Ng

Abstract:

In recent years, copulas have become very popular in financial research and actuarial science as they are more flexible in modelling the co-movements and relationships of risk factors as compared to the conventional linear correlation coefficient by Pearson. However, a precise estimation of the copula parameters is vital in order to correctly capture the (possibly nonlinear) dependence structure and joint tail events. In this study, we employ two optimization heuristics, namely Differential Evolution and Threshold Accepting to tackle the parameter estimation of multivariate t distribution models in the EML approach. Since the evolutionary optimizer does not rely on gradient search, the EML approach can be applied to estimation of more complicated copula models such as high-dimensional copulas. Our experimental study shows that the proposed method provides more robust and more accurate estimates as compared to the IFM approach.

Keywords: Copula Models, Student t Copula, Parameter Inference, Differential Evolution, Threshold Accepting.

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Authors: A. Szabó Nagy, J. Szabó, Zs. Csanádi, J. Erdős

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An assessment of the air quality of Győr (Hungary) was performed by determining the ambient concentrations of PM10-bound carcinogenic polycyclic aromatic hydrocarbons (cPAHs) in different seasons. A high volume sampler was used for the collection of ambient aerosol particles, and the associated cPAH compounds (benzo[a]pyrene (BaP), benzo[a]anthracene, benzofluoranthene isomers, indeno[123-cd]pyrene and dibenzo[ah]anthracene) were analyzed by a gas chromatographic method. Higher mean concentrations of total cPAHs were detected in samples collected in winter (9.62 ng/m³) and autumn (2.69 ng/m³) compared to spring (1.05 ng/m³) and summer (0.21 ng/m³). The calculated BaP toxic equivalent concentrations have also reflected that the local population appears to be exposed to significantly higher cancer risk in the heating seasons. Moreover, the concentration levels of cPAHs determined in this study were compared to other Hungarian urban sites.

Keywords: Air, carcinogenic, PAH, PM10.

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Authors: A.Muthuramalingam, S.Himavathi

Abstract:

Space Vector Modulation (SVM) is an optimum Pulse Width Modulation (PWM) technique for an inverter used in a variable frequency drive applications. It is computationally rigorous and hence limits the inverter switching frequency. Increase in switching frequency can be achieved using Neural Network (NN) based SVM, implemented on application specific chips. This paper proposes a neural network based SVM technique for a Voltage Source Inverter (VSI). The network proposed is independent of switching frequency. Different architectures are investigated keeping the total number of neurons constant. The performance of the inverter is compared for various switching frequencies for different architectures of NN based SVM. From the results obtained, the network with minimum resource and appropriate word length is identified. The bit precision required for this application is identified. The network with 8-bit precision is implemented in the IC XCV 400 and the results are presented. The performance of NN based general purpose SVM with higher bit precision is discussed.

Keywords: NN based SVM, FPGA Implementation, LayerMultiplexing, NN structure and Resource Reduction, PerformanceEvaluation

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Authors: D. E. Gourgoulis, C. G. Yakinthos, M. G. Vassiliadou

Abstract:

With high speed vessels getting ever more sophisti-cated, travelling at higher and higher speeds and operating in With high speed vessels getting ever more sophisticated, travelling at higher and higher speeds and operating in areas of high maritime traffic density, training becomes of the highest priority to ensure that safety levels are maintained, and risks are adequately mitigated. Training onboard the actual craft on the actual route still remains the most effective way for crews to gain experience. However, operational experience and incidents during the last 10 years demonstrate the need for supplementary training whether in the area of simulation or man to man, man/ machine interaction. Training and familiarisation of the crew is the most important aspect in preventing incidents. The use of simulator, computer and web based training systems in conjunction with onboard training focusing on critical situations will improve the man machine interaction and thereby reduce the risk of accidents. Today, both ship simulator and bridge teamwork courses are now becoming the norm in order to improve further emergency response and crisis management skills. One of the main causes of accidents is the human factor. An efficient way to reduce human errors is to provide high-quality training to the personnel and to select the navigators carefully.areas of high maritime traffic density, training becomes of the highest priority to ensure that safety levels are maintained, and risks are adequately mitigated. Training onboard the actual craft on the actual route still remains the most effective way for crews to gain experience. How-ever, operational experience and incidents during the last 10 years demonstrate the need for supplementary training whether in the area of simulation or man to man, man/ machine interaction. Training and familiarisation of the crew is the most important aspect in preventing incidents. The use of simulator, computer and web based training systems in conjunction with onboard training focusing on critical situations will improve the man machine interaction and thereby reduce the risk of accidents. Today, both ship simulator and bridge teamwork courses are now becoming the norm in order to improve further emergency response and crisis management skills. One of the main causes of accidents is the human factor. An efficient way to reduce human errors is to provide high-quality training to the person-nel and to select the navigators carefully. KeywordsCBT - WBT systems, Human factors.

Keywords: CBT - WBT systems, Human factors.

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Authors: G. Parmar, S. Mukherjee, R. Prasad

Abstract:

The authors present an algorithm for order reduction of linear time invariant dynamic systems using the combined advantages of the eigen spectrum analysis and the error minimization by particle swarm optimization technique. Pole centroid and system stiffness of both original and reduced order systems remain same in this method to determine the poles, whereas zeros are synthesized by minimizing the integral square error in between the transient responses of original and reduced order models using particle swarm optimization technique, pertaining to a unit step input. It is shown that the algorithm has several advantages, e.g. the reduced order models retain the steady-state value and stability of the original system. The algorithm is illustrated with the help of two numerical examples and the results are compared with the other existing techniques.

Keywords: Eigen spectrum, Integral square error, Orderreduction, Particle swarm optimization, Stability.

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Authors: Sabah I. Wais, Raghad Y. Mohammed, Sedki O. Yousif

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The influence of axial magnetic field (B=0.48 T) on the variation of ionization efficiency coefficient h and secondary electron emission coefficient g with respect to reduced electric field E/P is studied at a new range of plane-parallel electrode spacing (0< d< 20 cm) and different nitrogen working pressure between 0.5-20 Pa. The axial magnetic field is produced from an inductive copper coil of radius 5.6 cm. The experimental data of breakdown voltage is adopted to estimate the mean Paschen curves at different working features. The secondary electron emission coefficient is calculated from the mean Paschen curve and used to determine the minimum breakdown voltage. A reduction of discharge voltage of about 25% is investigated by the applied of axial magnetic field. At high interelectrode spacing, the effect of axial magnetic field becomes more significant for the obtained values of h but it was less for the values of g.

Keywords: Paschen curve, Townsend coefficient, Secondaryelectron emission, Magnetic field, Minimum breakdown voltage.

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Authors: Youn-Sung Kim, Mi-Sung Kim, Jae-Kun Lee

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This paper deals with the accelerated life cycle test method of the motor for home appliances that demand high reliability. Life Cycle of parts in home appliances also should be 10 years because life cycle of the home appliances such as washing machine, refrigerator, TV is at least 10 years. In case of washing machine, the life cycle test method of motor is advanced for 3000 cycle test (1cycle = 2hours). However, 3000 cycle test incurs loss for the time and cost. Objectives of this study are to reduce the life cycle test time and the number of test samples, which could be realized by using acceleration factor for the test time and reduction factor for the number of sample.

Keywords: Accelerated life cycle test, motor reliability test, motor for washing machine, BLDC motor.

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Authors: Levan Sabauri

Abstract:

The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: Audit, auditor, auditor’s ethic code, auditor’s risk, financial statement, objectivity.

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Authors: Naushad Mamode Khan, Cheika Jahangeer, Maleika Heenaye-Mamode Khan

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Breastfeeding is an important concept in the maternal life of a woman. In this paper, we focus on exclusive breastfeeding. Exclusive breastfeeding is the feeding of a baby on no other milk apart from breast milk. This type of breastfeeding is very important during the first six months because it supports optimal growth and development during infancy and reduces the risk of obliterating diseases and problems. Moreover, in Mauritius, exclusive breastfeeding has decreased the incidence and/or severity of diarrhea, lower respiratory infection and urinary tract infection. In this paper, we give an overview of exclusive breastfeeding in Mauritius and the factors influencing it. We further analyze the local practices of exclusive breastfeeding using the Generalized Poisson regression model and the negative-binomial model since the data are over-dispersed.

Keywords: Exclusive breast feeding, regression model, generalized poisson, negative binomial.

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Authors: Nasrin Farajiparvar

Abstract:

In the present article, a new method has been developed to enhance the application of equipment monitoring, which in turn results in improving condition-based maintenance economic impact in an automobile parts manufacturing factory. This study also describes how an effective software with a simple database can be utilized to achieve cost-effective improvements in maintenance performance. The most important results of this project are indicated here: 1. 63% reduction in direct and indirect maintenance costs. 2. Creating a proper database to analyse failures. 3. Creating a method to control system performance and develop it to similar systems. 4. Designing a software to analyse database and consequently create technical knowledge to face unusual condition of the system. Moreover, the results of this study have shown that the concept and philosophy of maintenance has not been understood in most Iranian industries. Thus, more investment is strongly required to improve maintenance conditions.

Keywords: Condition-based maintenance, Economic savings, Iran industries, Machine life prediction software.

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Authors: Nitin Singh, Meng Ling, Talha Ahmed, Tianxia Zhao, Reinier van de Pol

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We propose the use of Reinforcement Learning (RL) as a viable alternative for optimizing supply chain management, particularly in scenarios with stochasticity in product demands. RL’s adaptability to changing conditions and its demonstrated success in diverse fields of sequential decision-making make it a promising candidate for addressing supply chain problems. We investigate the impact of demand fluctuations in a multi-product supply chain system and develop RL agents with learned generalizable policies. We provide experimentation details for training RL agents and a statistical analysis of the results. We study generalization ability of RL agents for different demand uncertainty scenarios and observe superior performance compared to the agents trained with fixed demand curves. The proposed methodology has the potential to lead to cost reduction and increased profit for companies dealing with frequent inventory movement between supply and demand nodes.

Keywords: Inventory Management, Reinforcement Learning, Supply Chain Optimization, Uncertainty.

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Authors: J. García-Pérez

Abstract:

An approach to compute optimum seismic design parameters is presented. It is based on the optimization of the expected present value of the total cost, which includes the initial cost of structures as well as the cost due to earthquakes. Different types of seismicity models are considered, including one for characteristic earthquakes. Uncertainties are included in some variables to observe the influence on optimum values. Optimum seismic design coefficients are computed for three different structural types representing high, medium and low rise buildings, located near and far from the seismic sources. Ordinary and important structures are considered in the analysis. The results of optimum values show an important influence of seismicity models as well as of uncertainties on the variables.

Keywords: Importance factors, optimum parameters, seismic losses, seismic risk, total cost.

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