Search results for: knowledge quality and social media.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6267

Search results for: knowledge quality and social media.

4707 Hybrid Structure Learning Approach for Assessing the Phosphate Laundries Impact

Authors: Emna Benmohamed, Hela Ltifi, Mounir Ben Ayed

Abstract:

Bayesian Network (BN) is one of the most efficient classification methods. It is widely used in several fields (i.e., medical diagnostics, risk analysis, bioinformatics research). The BN is defined as a probabilistic graphical model that represents a formalism for reasoning under uncertainty. This classification method has a high-performance rate in the extraction of new knowledge from data. The construction of this model consists of two phases for structure learning and parameter learning. For solving this problem, the K2 algorithm is one of the representative data-driven algorithms, which is based on score and search approach. In addition, the integration of the expert's knowledge in the structure learning process allows the obtainment of the highest accuracy. In this paper, we propose a hybrid approach combining the improvement of the K2 algorithm called K2 algorithm for Parents and Children search (K2PC) and the expert-driven method for learning the structure of BN. The evaluation of the experimental results, using the well-known benchmarks, proves that our K2PC algorithm has better performance in terms of correct structure detection. The real application of our model shows its efficiency in the analysis of the phosphate laundry effluents' impact on the watershed in the Gafsa area (southwestern Tunisia).

Keywords: Classification, Bayesian network; structure learning, K2 algorithm, expert knowledge, surface water analysis.

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4706 Mining Educational Data to Support Students’ Major Selection

Authors: Kunyanuth Kularbphettong, Cholticha Tongsiri

Abstract:

This paper aims to create the model for student in choosing an emphasized track of student majoring in computer science at Suan Sunandha Rajabhat University. The objective of this research is to develop the suggested system using data mining technique to analyze knowledge and conduct decision rules. Such relationships can be used to demonstrate the reasonableness of student choosing a track as well as to support his/her decision and the system is verified by experts in the field. The sampling is from student of computer science based on the system and the questionnaire to see the satisfaction. The system result is found to be satisfactory by both experts and student as well. 

Keywords: Data mining technique, the decision support system, knowledge and decision rules.

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4705 A Review on Process Parameters of Ti/Al Dissimilar Joint Using Laser Beam Welding

Authors: K. Kalaiselvan, K. Sekar, S. Elavarasi

Abstract:

The use of laser beam welding for joining titanium and aluminum offers more advantages compared with conventional joining processes. Dissimilar metal combination is very much needed for aircraft structural industries and research activities. The quality of a weld joint is directly influenced by the welding input parameters. The common problem that is faced by the manufactures is the control of the process parameters to obtain a good weld joint with minimal detrimental. To overcome this issue, various parameters can be preferred to obtain quality of weld joint. In this present study an overall literature review on processing parameters such as offset distance, welding speed, laser power, shielding gas and filler metals are discussed with the effects on quality weldment. Additionally, mechanical properties of welds joint are discussed. The aim of the report is to review the recent progress in the welding of dissimilar titanium (Ti) and aluminum (Al) alloys to provide a basis for follow up research.

Keywords: Laser beam welding, titanium, aluminum, process parameters.

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4704 Application of Pulse Doubling in Star-Connected Autotransformer Based 12-Pulse AC-DC Converter for Power Quality Improvement

Authors: Rohollah. Abdollahi, Alireza. Jalilian

Abstract:

This paper presents a pulse doubling technique in a 12-pulse ac-dc converter which supplies direct torque controlled motor drives (DTCIMD-s) in order to have better power quality conditions at the point of common coupling. The proposed technique increases the number of rectification pulses without significant changes in the installations and yields in harmonic reduction in both ac and dc sides. The 12-pulse rectified output voltage is accomplished via two paralleled six-pulse ac-dc converters each of them consisting of three-phase diode bridge rectifier. An autotransformer is designed to supply the rectifiers. The design procedure of magnetics is in a way such that makes it suitable for retrofit applications where a six-pulse diode bridge rectifier is being utilized. Independent operation of paralleled diode-bridge rectifiers, i.e. dc-ripple re-injection methodology, requires a Zero Sequence Blocking Transformer (ZSBT). Finally, a tapped interphase reactor is connected at the output of ZSBT to double the pulse numbers of output voltage up to 24 pulses. The aforementioned structure improves power quality criteria at ac mains and makes them consistent with the IEEE-519 standard requirements for varying loads. Furthermore, near unity power factor is obtained for a wide range of DTCIMD operation. A comparison is made between 6- pulse, 12-pulse, and proposed converters from view point of power quality indices. Results show that input current total harmonic distortion (THD) is less than 5% for the proposed topology at various loads.

Keywords: AC–DC converter, star-connected autotransformer, power quality, 24 pulse rectifier, Pulse Doubling, direct torquecontrolled induction motor drive (DTCIMD).

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4703 Fake Account Detection in Twitter Based on Minimum Weighted Feature set

Authors: Ahmed El Azab, Amira M. Idrees, Mahmoud A. Mahmoud, Hesham Hefny

Abstract:

Social networking sites such as Twitter and Facebook attracts over 500 million users across the world, for those users, their social life, even their practical life, has become interrelated. Their interaction with social networking has affected their life forever. Accordingly, social networking sites have become among the main channels that are responsible for vast dissemination of different kinds of information during real time events. This popularity in Social networking has led to different problems including the possibility of exposing incorrect information to their users through fake accounts which results to the spread of malicious content during life events. This situation can result to a huge damage in the real world to the society in general including citizens, business entities, and others. In this paper, we present a classification method for detecting the fake accounts on Twitter. The study determines the minimized set of the main factors that influence the detection of the fake accounts on Twitter, and then the determined factors are applied using different classification techniques. A comparison of the results of these techniques has been performed and the most accurate algorithm is selected according to the accuracy of the results. The study has been compared with different recent researches in the same area; this comparison has proved the accuracy of the proposed study. We claim that this study can be continuously applied on Twitter social network to automatically detect the fake accounts; moreover, the study can be applied on different social network sites such as Facebook with minor changes according to the nature of the social network which are discussed in this paper.

Keywords: Fake accounts detection, classification algorithms, twitter accounts analysis, features based techniques.

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4702 Optimal Criteria for Non-Minimal Phase Plants

Authors: Z. Nemec, R. Matousek

Abstract:

The paper describes the evaluation of quality of control for cases of controlled non-minimal phase plants. Control circuits containing non-minimal phase plants have different properties, they manifest reversed reaction at the beginning of unit step response. For these types of plants are developed special criterion of quality of control, which considers the difference and can be helpful for synthesis of optimal controller tuning. All results are clearly presented using Matlab/Simulink models.

Keywords: control design, non-minimal phase system, optimalcriteria, power plant, heating plant, water turbine, Matlab, Simulink.

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4701 Blind Low Frequency Watermarking Method

Authors: Dimitar Taskovski, Sofija Bogdanova, Momcilo Bogdanov

Abstract:

We present a low frequency watermarking method adaptive to image content. The image content is analyzed and properties of HVS are exploited to generate a visual mask of the same size as the approximation image. Using this mask we embed the watermark in the approximation image without degrading the image quality. Watermark detection is performed without using the original image. Experimental results show that the proposed watermarking method is robust against most common image processing operations, which can be easily implemented and usually do not degrade the image quality.

Keywords: Blind, digital watermarking, low frequency, visualmask.

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4700 Design of Quality Assessment System for On-Orbit 3D Printing Based on 3D Reconstruction Technology

Authors: Jianning Tang, Xiaofeng Wu

Abstract:

With the increasing demand for space use in multiple sectors (navigation, telecommunication, imagery, etc.), the deployment and maintenance demand of satellites are growing. Considering the high launching cost and the restrictions on weight and size of the payload when using launch vehicle, the technique of on-orbit manufacturing has obtained more attention because of its significant potential to support future space missions. 3D printing is the most promising manufacturing technology that could be applied in space. However, due to the lack of autonomous quality assessment, the operation of conventional 3D printers still relies on human presence to supervise the printing process. This paper is proposed to develop an automatic 3D reconstruction system aiming at detecting failures on the 3D printed objects through application of point cloud technology. Based on the data obtained from the point cloud, the 3D printer could locate the failure and repair the failure. The system will increase automation and provide 3D printing with more feasibilities for space use without human interference.

Keywords: 3D printing, quality assessment, point cloud, on-orbit manufacturing.

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4699 Gated Communities and Sense of Community: A Review on the Social Features of Gated Communities

Authors: R. Rafiemanzelat

Abstract:

Since the mid-1970s, gated communities distributed in Latin America. They are a kind of residential development where there are privatized public spaces, and access to the area is restricted. They have specific impacts on the neighborhoods that located outside their walls such as threatening security, limiting access, and spreading social inequality. This research mainly focused on social features of gated community as; segregation, fragmentation, exclusion, specifically on sense of community and typology of gated communities. The conclusion will clarify the pros and cons of gated communities and how it could be successful or not.

Keywords: Walled community, gated community, urban development, urban sociology, sense of community.

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4698 Numerical Simulation in the Air-Curtain Installed Subway Tunnel for the Indoor Air Quality

Authors: Kyung Jin Ryu, Makhsuda Juraeva, Sang-Hyun Jeong, Dong Joo Song

Abstract:

The Platform Screen Doors improve Indoor Air Quality (IAQ) in the subway station; however, and the air quality is degraded in the subway tunnel. CO2 concentration and indoor particulate matter value are high in the tunnel. The IAQ level in subway tunnel degrades by increasing the train movements. Air-curtain installation reduces dusts, particles and moving toxic smokes and permits traffic by generating virtual wall. The ventilation systems of the subway tunnel need improvements to have better air-quality. Numerical analyses might be effective tools analyze the flowfield inside the air-curtain installed subway tunnel. The ANSYS CFX software is used for steady computations of the airflow inside the tunnel. The single-track subway tunnel has the natural shaft, the mechanical shaft, and the PSDs installed stations. The height and width of the tunnel are 6.0 m and 4.0 m respectively. The tunnel is 400 m long and the air-curtain is installed at the top of the tunnel. The thickness and the width of the air-curtain are 0.08 m and 4 m respectively. The velocity of the air-curtain changes between 20 - 30 m/s. Three cases are analyzed depending on the installing location of the air-curtain. The discharged-air through the natural shafts increases as the velocity of the air-curtain increases when the air-curtain is installed between the mechanical and the natural shafts. The pollutant-air is exhausted by the mechanical and the natural shafts and remained air is pushed toward tunnel end. The discharged-air through the natural shaft is low when the air-curtain installed before the natural shaft. The mass flow rate decreases in the tunnel after the mechanical shaft as the air-curtain velocity increases. The computational results of the air-curtain installed tunnel become basis for the optimum design study. The air-curtain installing location is chosen between the mechanical and the natural shafts. The velocity of the air-curtain is fixed as 25 m/s. The thickness and the blowing angles of the air-curtain are the design variables for the optimum design study. The object function of the design optimization is maximizing the discharged air through the natural shaft.

Keywords: air-curtain, indoor air quality, single-track subway tunnel

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4697 Full-genomic Network Inference for Non-model organisms: A Case Study for the Fungal Pathogen Candida albicans

Authors: Jörg Linde, Ekaterina Buyko, Robert Altwasser, Udo Hahn, Reinhard Guthke

Abstract:

Reverse engineering of full-genomic interaction networks based on compendia of expression data has been successfully applied for a number of model organisms. This study adapts these approaches for an important non-model organism: The major human fungal pathogen Candida albicans. During the infection process, the pathogen can adapt to a wide range of environmental niches and reversibly changes its growth form. Given the importance of these processes, it is important to know how they are regulated. This study presents a reverse engineering strategy able to infer fullgenomic interaction networks for C. albicans based on a linear regression, utilizing the sparseness criterion (LASSO). To overcome the limited amount of expression data and small number of known interactions, we utilize different prior-knowledge sources guiding the network inference to a knowledge driven solution. Since, no database of known interactions for C. albicans exists, we use a textmining system which utilizes full-text research papers to identify known regulatory interactions. By comparing with these known regulatory interactions, we find an optimal value for global modelling parameters weighting the influence of the sparseness criterion and the prior-knowledge. Furthermore, we show that soft integration of prior-knowledge additionally improves the performance. Finally, we compare the performance of our approach to state of the art network inference approaches.

Keywords: Pathogen, network inference, text-mining, Candida albicans, LASSO, mutual information, reverse engineering, linear regression, modelling.

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4696 Performance Appraisal System using Multifactorial Evaluation Model

Authors: C. C. Yee, Y.Y.Chen

Abstract:

Performance appraisal of employee is important in managing the human resource of an organization. With the change towards knowledge-based capitalism, maintaining talented knowledge workers is critical. However, management classification of “outstanding", “poor" and “average" performance may not be an easy decision. Besides that, superior might also tend to judge the work performance of their subordinates informally and arbitrarily especially without the existence of a system of appraisal. In this paper, we propose a performance appraisal system using multifactorial evaluation model in dealing with appraisal grades which are often express vaguely in linguistic terms. The proposed model is for evaluating staff performance based on specific performance appraisal criteria. The project was collaboration with one of the Information and Communication Technology company in Malaysia with reference to its performance appraisal process.

Keywords: Multifactorial Evaluation Model, performance appraisal system, decision support system.

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4695 Effects of Audit Quality and Corporate Governance on Earnings Management of Quoted Deposit Money Banks in Nigeria

Authors: Joel S. Akintayo, Ramat T. Salman

Abstract:

The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.

Keywords: Audit quality, audit tenure, audit fee, board independence, corporate governance, earnings management.

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4694 Response of King Abdulla Canal Water to the Upgrade of As Samra WWTP

Authors: Abbas S. Al-Omari, Zain M. Al-Houri

Abstract:

The response of King Abdulla Canal (KAC) water to the upgrade of As Samra Wastewater Treatment Plant which discharges its effluent to the Zarqa River is investigated. Time series quality data that extends between October 2005 and December 2009 obtained by a state of the art telemetric monitoring system were analyzed for COD, EC, TP and TN at two monitoring stations located upstream and downstream of the confluence of the Zarqa River with KAC. The samples- means and the t-test showed that there has been significant improvement in the quality of the KAC water for COD, and TP. However, the improvement in the TN was found statistically insignificant, whereas the EC of the KAC was unaffected by the upgrade. Comparing the selected parameters with the standards and guidelines for using treated wastewater in irrigation showed that the KAC water has improved towards meeting the required standards and guidelines for treated wastewater reuse in irrigation.

Keywords: As Samra wastewater treatment plant, Telemetric monitoring system, Treated wastewater, Water quality monitoring, Zarqa River watershed.

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4693 Factors Affecting Test Automation Stability and Their Solutions

Authors: Nagmani Lnu

Abstract:

Test automation is a vital requirement of any organization to release products faster to their customers. In most cases, an organization has an approach to developing automation but struggles to maintain it. It results in an increased number of flaky tests, reducing return on investments and stakeholders’ confidence. Challenges grow in multiple folds when automation is for User Interface (UI) behaviors. This paper describes the approaches taken to identify the root cause of automation instability in an extensive payments application and the best practices to address that using processes, tools, and technologies, resulting in a 75% reduction of effort.

Keywords: Automation stability, test stability, flaky test, test quality, test automation quality.

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4692 Surface and Drinking Water Quality Monitoring of Thomas Reservoir, Kano State, Nigeria

Authors: G. A. Adamu, M. S. Sallau, S. O. Idris, E. B. Agbaji

Abstract:

Drinking water is supplied to Danbatta, Makoda and some parts of Minjibir local government areas of Kano State from the surface water of Thomas Reservoir. The present land use in the catchment area of the reservoir indicates high agricultural activities, fishing, as well as domestic and small scale industrial activities. To study and monitor the quality of surface and drinking water of the area, water samples were collected from the reservoir, treated water at the treatment plant and potable water at the consumer end in three seasons November - February (cold season), March - June (dry season) and July - September (rainy season). The samples were analyzed for physical and chemical parameters, pH, temperature, total dissolved solids (TDS), conductivity, turbidity, total hardness, suspended solids, total solids, colour, dissolved oxygen (DO), biological oxygen demand (BOD), chloride ion (Cl-) nitrite (NO2-), nitrate (NO3-), chemical oxygen demand (COD) and phosphate (PO43-). The higher values obtained in some parameters with respect to the acceptable standard set by World Health Organization (WHO) and Nigerian Industrial Standards (NIS) indicate the pollution of both the surface and drinking water. These pollutants were observed to have a negative impact on water quality in terms of eutrophication, largely due to anthropogenic activities in the watershed.

Keywords: Surface water, drinking water, water quality, pollution, Thomas reservoir, Kano.

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4691 Quality Evaluation of Compressed MRI Medical Images for Telemedicine Applications

Authors: Seddeq E. Ghrare, Salahaddin M. Shreef

Abstract:

Medical image modalities such as computed tomography (CT), magnetic resonance imaging (MRI), ultrasound (US), X-ray are adapted to diagnose disease. These modalities provide flexible means of reviewing anatomical cross-sections and physiological state in different parts of the human body. The raw medical images have a huge file size and need large storage requirements. So it should be such a way to reduce the size of those image files to be valid for telemedicine applications. Thus the image compression is a key factor to reduce the bit rate for transmission or storage while maintaining an acceptable reproduction quality, but it is natural to rise the question of how much an image can be compressed and still preserve sufficient information for a given clinical application. Many techniques for achieving data compression have been introduced. In this study, three different MRI modalities which are Brain, Spine and Knee have been compressed and reconstructed using wavelet transform. Subjective and objective evaluation has been done to investigate the clinical information quality of the compressed images. For the objective evaluation, the results show that the PSNR which indicates the quality of the reconstructed image is ranging from (21.95 dB to 30.80 dB, 27.25 dB to 35.75 dB, and 26.93 dB to 34.93 dB) for Brain, Spine, and Knee respectively. For the subjective evaluation test, the results show that the compression ratio of 40:1 was acceptable for brain image, whereas for spine and knee images 50:1 was acceptable.

Keywords: Medical Image, Magnetic Resonance Imaging, Image Compression, Discrete Wavelet Transform, Telemedicine.

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4690 Design of a DCT-based Image Compression with Efficient Enhancement Filter

Authors: Yen-Yu Chen, Pao-Ching Chu, Ya-Ling Tsai

Abstract:

The algorithm represents the DCT coefficients to concentrate signal energy and proposes combination and dictator to eliminate the correlation in the same level subband for encoding the DCT-based images. This work adopts DCT and modifies the SPIHT algorithm to encode DCT coefficients. The proposed algorithm also provides the enhancement function in low bit rate in order to improve the perceptual quality. Experimental results indicate that the proposed technique improves the quality of the reconstructed image in terms of both PSNR and the perceptual results close to JPEG2000 at the same bit rate.

Keywords: JPEG 2000, enhancement filter

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4689 Applicability of Diatom-Based Water Quality Assessment Indices in Dari Stream, Isparta- Turkey

Authors: Hasan Kalyoncu, Burcu Şerbetci

Abstract:

Diatoms are an important group of aquatic ecosystems and diatom-based indices are increasingly becoming important tools for the assessment of ecological conditions in lotic systems. Although the studies are very limited about Turkish rivers, diatom indices were used for monitoring rivers in different basins. In the present study, we used OMNIDIA program for estimation of stream quality. Some indices have less sensitive (IDP, WAT, LOBO, GENRE, TID, CEE, PT), intermediate sensitivities (IDSE, DESCY, IPS, DI-CH, SLA, IDAP), the others higher sensitivities (SID, IBD, SHE, EPI-D). Among the investigated diatom communities, only a few taxa indicated alfa-mesosaprobity and polysaprobity. Most of the sites were characterized by a great relative contribution of eutraphent and tolerant ones as well as oligosaprobic and betamesosaprobic diatoms. In general, SID and IBD indices gave the best results. This study suggests that the structure of benthic diatom communities and diatom indices, especially SID, can be applied for monitoring rivers in Southern Turkey. 

Keywords: Diatom, Darı stream, OMNIDIA, Turkey, Water quality.

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4688 Evaluating Customer Satisfaction as an Aspect of Quality Management

Authors: Olga V. Krivobokova

Abstract:

A major goal of any enterprise is to create a ratings system of customer satisfaction, goods and services. It is obvious that the company cannot change what is not measured. In order to get a clearer picture of the preferences of the major consumer groups, this stage should be based on extensive research, including a variety of interviews and surveys. It is necessary to know the key benefits, which determine customer satisfaction in the market segment, of the properties of certain goods and services. It is important to estimate the terms of these preferences from the viewpoint of the client. This article discusses the importance of customer satisfaction, and ways of assessing it.

Keywords: Costs, customer, evaluation, organization, producer, quality management, satisfaction.

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4687 Intellectual Capital Report for Universities

Authors: Yolanda Ramírez Córcoles, Ángel Tejad Ponce, Agustín Baidez González

Abstract:

Intellectual capital reporting becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. In addition, universities have continuous external demands for greater information and transparency about the use of public funds, and are increasingly provided with greater autonomy regarding their organization, management, and budget allocation. This situation requires new management and reporting systems. The purpose of the present study is to provide a model for intellectual capital report in Spanish universities. To this end, a questionnaire was sent to every member of the Social Councils of Spanish public universities in order to identify which intangible elements university stakeholders demand most. Our proposal for an intellectual capital report aims to act as a guide to help the Spanish universities on the road to the presentation of information on intellectual capital which can assist stakeholders to make the right decisions.

Keywords: Intellectual capital, Spain, report, universities.

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4686 Evaluation of Water Quality of the Beshar River

Authors: Fardin Boustani, Mohammah Hosein Hojati, Masoud Hashemi

Abstract:

The Beshar River is one aquatic ecosystem, which is located next to the city of Yasuj in southern Iran. The Beshar river has been contaminated by industrial factories such as effluent of sugar factory, agricultural and other activities in this region such as, Imam Sajjad hospital, drainage from agricultural farms, Yasuj urban surface runoff and effluent of wastewater treatment plants ,specially Yasuj waste water treatment plant. In order to evaluate the effects of these pollutants on the quality of the Beshar river, five monitoring stations were selected along its course. The first station is located upstream of Yasuj near the Dehnow village; stations 2 to 4 are located east, south and west of city; and the 5th station is located downstream of Yasuj. Several water quality parameters were sampled. These include pH, dissolved oxygen, biological oxygen demand (BOD), temperature, conductivity, turbidity, total dissolved solids and discharge or flow measurements. Water samples from the five stations were collected and analyzed to determine the following physicochemical parameters: EC, pH, T.D.S, T.H, No2, DO, BOD5, COD during 2008 to 2010. The study shows that the BOD5 value of station 1 is at a minimum (1.7 ppm) and increases downstream from stations 2 to 4 to a maximum (11.6 ppm), and then decreases at station 5. The DO values of station 1 is a maximum (8.45 ppm), decreases downstream to stations 2 - 4 which are at a minimum (3.1 ppm), before increasing at station 5. The amount of BOD and TDS are highest at the 4th station and the amount of DO is lowest at this station, marking the 4th station as more highly polluted than the other stations .This study shows average amount of the water quality parameters in first year of sampling (2008) have had a better quality relation to third year in 2010 because of recent drought in this region and pollutant increasing .As the Beshar river path after 5th station goes through the mountain area with more slope and flow velocity ,so the physicochemical parameters improve at the 5th station due to pollutant degradation and dilution. Finally the point and nonpoint pollutant sources of Beshar river were determined and compared to the monitoring results.

Keywords: Beshar river, physicochemical parameter, waterpollution, water quality, Yasuj

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4685 Client Importance and Audit Quality under Civil Law versus Common Law Societies

Authors: Kelly Grani Yuen

Abstract:

Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.

Keywords: Audit quality, client importance, jurisdiction, modified audit opinions.

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4684 Effect of Chemical Additive on Fixed Abrasive Polishing of LBO Crystal with Non-water Based Slurry

Authors: Jun Li, Wenze Wang, Zhanggui Hu, Yongwei Zhu, Dunwen Zuo

Abstract:

Non-water based fixed abrasive polishing was adopted to manufacture LBO crystal for nano precision surface quality because of its deliquescent. Ethyl alcohol was selected as the non-water based slurry solvent and ethanediamine, lactic acid, hydrogen peroxide was added in the slurry as a chemical additive, respectively. Effect of different additives with non-water based slurry on material removal rate, surface topography, microscopic appearances, and surface roughness were investigated in fixed abrasive polishing of LBO crystal. The results show the best surface quality of LBO crystal with surface roughness Sa 8.2 nm and small damages was obtained by non-water based slurry with lactic acid. Non-water based fixed abrasive polishing can achieve nano precision surface quality of LBO crystal with high material removal.

Keywords: Non-water based slurry, LBO crystal, Fixed abrasive polishing, Surface roughness.

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4683 The Influence of Disturbances Generated by Arc Furnaces on the Power Quality

Authors: Z. Olczykowski

Abstract:

The paper presents the impact of work on the electric arc furnace. Arc equipment is one of the largest receivers powered by the power system. Electric arc disturbances arising during melting process occurring in these furnaces are the cause of an abrupt change of the passive power of furnaces. Currents drawn by these devices undergo an abrupt change, which in turn cause voltage fluctuations and light flicker. The quantitative evaluation of the voltage fluctuations is now the basic criterion of assessment of an influence of unquiet receiver on the supplying net. The paper presents the method of determination of range of voltage fluctuations and light flicker at parallel operation of arc devices. The results of measurements of voltage fluctuations and light flicker indicators recorded in power supply networks of steelworks were presented, with different number of parallel arc devices. Measurements of energy quality parameters were aimed at verifying the proposed method in practice. It was also analyzed changes in other parameters of electricity: the content of higher harmonics, asymmetry, voltage dips.

Keywords: Power quality, arc furnaces, propagation of voltage fluctuations.

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4682 In vitro Culture Medium Sterilization by Chemicals and Essential Oils without Autoclaving and Growth of Chrysanthemum Nodes

Authors: Wittaya Deein, Chockpisit Thepsithar, Aree Thongpukdee

Abstract:

Plant tissue culture is an important in vitro technology applied for agricultural and industrial production. A sterile condition of culture medium is one of the main aspects. The alternative technique for medium sterilization to replace autoclaving was carried out. For sterilization of plant tissue culture medium without autoclaving, ten commercial pure essential oils and 5 disinfectants were tested. Each essential oil or disinfectant was added to a 20-mL Murashige and Skoog (MS) medium before medium was solidified in a 120-mL container, kept for 2 weeks before evaluating sterile conditions. Treated media, supplemented with essential oils or disinfectants, were compared to control medium, autoclaved at 121 degree Celsius for 15 min. Sterile conditions of MS medium were found 100% from betel oil or clove oil (18 mL/20 mL medium), cinnamon oil (36 mL/20 mL medium), lavender oil or holy basil oil (108 mL/20 mL medium), and lemon oil or tea tree oil or turmeric oil (252 mL/20 mL medium), compared to 100% sterile condition from autoclaved medium. For disinfectants, 2% iodine + 2.4% potassium iodide, 2% merbromine solution, 10% povidone-iodine, 6% sodium hypochlorite or 0.1% thimerosal at 36 mL/20 mL medium provided 100% sterile conditions. Furthermore, growth of new shoots from chrysanthemum node explants on treated media (fresh weight, shoot length, root length and number of node) were also reported and discussed in the comparison of those on autoclaved medium.

Keywords: Chrysanthemum, disinfectants, essential oils, MS medium, sterilizing agents, sterilization of medium without autoclaving.

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4681 Effect of Modified Atmosphere Packaging and Storage Temperatures on Quality of Shelled Raw Walnuts

Authors: M. Javanmard

Abstract:

This study was aimed at analyzing the effects of packaging (MAP) and preservation conditions on the packaged fresh walnut kernel quality. The central composite plan was used for evaluating the effect of oxygen (0–10%), carbon dioxide (0-10%), and temperature (4-26 °C) on qualitative characteristics of walnut kernels. Also, the response level technique was used to find the optimal conditions for interactive effects of factors, as well as estimating the best conditions of process using least amount of testing. Measured qualitative parameters were: peroxide index, color, decreased weight, mould and yeast counting test, and sensory evaluation. The results showed that the defined model for peroxide index, color, weight loss, and sensory evaluation is significant (p < 0.001), so that increase of temperature causes the peroxide value, color variation, and weight loss to increase and it reduces the overall acceptability of walnut kernels. An increase in oxygen percentage caused the color variation level and peroxide value to increase and resulted in lower overall acceptability of the walnuts. An increase in CO2 percentage caused the peroxide value to decrease, but did not significantly affect other indices (p ≥ 0.05). Mould and yeast were not found in any samples. Optimal packaging conditions to achieve maximum quality of walnuts include: 1.46% oxygen, 10% carbon dioxide, and temperature of 4 °C.

Keywords: Shelled walnut, MAP, quality, storage temperature.

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4680 Instruction and Learning Design Consideration for the Development of Mobile Learning Application

Authors: M. Sarrab, M. Elbasir

Abstract:

The use of information technology in education have changed not only the learners learning style but also the way they taught, where nowadays learners are connected with diversity of information sources with means of knowledge available everywhere. The advantage of network wireless technologies and mobility technologies used in the education and learning processes lead to mobile learning as a new model of learning technology. Currently, most of mobile learning applications are developed for the formal education and learning environment. Despite the long history and large amount of research on mobile learning and instruction design model still there is a need of well-defined process in designing mobile learning applications. Based on this situation, this paper emphasizes on identifying instruction design phase’s considerations and influencing factors in developing mobile learning application. This set of instruction design steps includes analysis, design, development, implementation, evaluation and continuous has been built from a literature study, with focus on standards for learning, mobile application software quality and guidelines. The effort is part of an Omani-funded research project investigating the development, adoption and dissemination of mobile learning in Oman.

Keywords: Instruction design, mobile learning, mobile application.

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4679 Strategic Information in the Game of Go

Authors: Michael Harre, Terry Bossomaier, Ranqing Chu, Allan Snyder

Abstract:

We introduce a novel approach to measuring how humans learn based on techniques from information theory and apply it to the oriental game of Go. We show that the total amount of information observable in human strategies, called the strategic information, remains constant for populations of players of differing skill levels for well studied patterns of play. This is despite the very large amount of knowledge required to progress from the recreational players at one end of our spectrum to the very best and most experienced players in the world at the other and is in contrast to the idea that having more knowledge might imply more 'certainty' in what move to play next. We show this is true for very local up to medium sized board patterns, across a variety of different moves using 80,000 game records. Consequences for theoretical and practical AI are outlined.

Keywords: Board Games, Cognitive Capacity, Decision Theory, Information Theory.

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4678 A Comparison of Air Quality in Arid and Temperate Climatic Conditions – A Case Study of Leeds and Makkah

Authors: Turki M. Habeebullah, Said Munir, Karl Ropkins, Essam A. Morsy, Atef M. F. Mohammed, Abdulaziz R. Seroji

Abstract:

In this paper air quality conditions in Makkah and Leeds are compared. These two cities have totally different climatic conditions. Makkah climate is characterised as hot and dry (arid) whereas that of Leeds is characterised as cold and wet (temperate). This study uses air quality data from 2012 collected in Makkah, Saudi Arabia and Leeds, UK. The concentrations of all pollutants, except NO are higher in Makkah. Most notable, the concentrations of PM10 are much higher in Makkah than in Leeds. This is probably due to the arid nature of climatic conditions in Makkah and not solely due to anthropogenic emission sources, otherwise like PM10 some of the other pollutants, such as CO, NO, and SO2 would have shown much greater difference between Leeds and Makkah. Correlation analysis is performed between different pollutants at the same site and the same pollutants at different sites. In Leeds the correlation between PM10 and other pollutants is significantly stronger than in Makkah. Weaker correlation in Makkah is probably due to the fact that in Makkah most of the gaseous pollutants are emitted by combustion processes, whereas most of the PM10 is generated by other sources, such as windblown dust, re-suspension, and construction activities. This is in contrast to Leeds where all pollutants including PM10 are predominantly emitted by combustions, such as road traffic. Furthermore, in Leeds frequent rains wash out most of the atmospheric particulate matter and suppress re-suspension of dust. Temporal trends of various pollutants are compared and discussed. This study emphasises the role of climatic conditions in managing air quality, and hence the need for region-specific controlling strategies according to the local climatic and meteorological conditions.

Keywords: Air pollution, climatic conditions, particulate matter, Makkah, Leeds.

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