Search results for: product quality improvement

Authors: Marko Čular

Abstract:

The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyzes transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.

Keywords: Transparency report, Index quality of transparency report, Croatian Audit Act, Code of Ethics for Professional Accountants.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2285

Authors: Somsri Binraman, Boonliang Kaewnapan, Krittika Tanprasert

Abstract:

In the package design industry, there are a lot of tacit knowledge resided within each designer. The objectives are to capture them and compile it to be used as a teaching resource and to create a video clip of package design process as well as to evaluate its quality and learning effectiveness. Interview were used as a technique for capturing knowledge in brand design concept, differentiation, recognition, rank of recognition factor, consumer survey, knowledge about marketing, research, graphic design, the effect of color, and law and regulation. Video clip about package design were created. The clip consisted of both the speech and clip of actual process. The quality of the video in term of media was ranked as good while the content was ranked as excellent. The students- score on post-test was significantly greater than that of pretest (p>0.001).

Keywords: Tacit knowledge, interview, video, packaging, design.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1463

Authors: T. Gómez-Navarro, M. García-Melón, D. Díaz-Martín, S. Acuna-Dutra,

Abstract:

In this paper a new approach to prioritize urban planning projects in an efficient and reliable way is presented. It is based on environmental pressure indices and multicriteria decision methods. The paper introduces a rigorous method with acceptable complexity of rank ordering urban development proposals according to their environmental pressure. The technique combines the use of Environmental Pressure Indicators, the aggregation of indicators in an Environmental Pressure Index by means of the Analytic Network Process method and interpreting the information obtained from the experts during the decision-making process. The ANP method allows the aggregation of the experts- judgments on each of the indicators into one Environmental Pressure Index. In addition, ANP is based on utility ratio functions which are the most appropriate for the analysis of uncertain data, like experts- estimations. Finally, unlike the other multicriteria techniques, ANP allows the decision problem to be modelled using the relationships among dependent criteria. The method has been applied to the proposal for urban development of La Carlota airport in Caracas (Venezuela). The Venezuelan Government would like to see a recreational project develop on the abandoned area and mean a significant improvement for the capital. There are currently three options on their table which are currently under evaluation. They include a Health Club, a Residential area and a Theme Park. The participating experts coincided in the appreciation that the method proposed in this paper is useful and an improvement from traditional techniques such as environmental impact studies, lifecycle analysis, etc. They find the results obtained coherent, the process seems sufficiently rigorous and precise, and the use of resources is significantly less than in other methods.

Keywords: Environmental pressure indicators, multicriteria decision analysis, analytic network process.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1784

Authors: Supriyono, Sumardiyono

Abstract:

Biodiesel is one of the alternative fuels that promising for substituting petro diesel as energy source which is advantage on sustainability and ecofriendly. Due to the raw material that tend to decompose during storage, biodiesel also have the same characteristic that tend to decompose and formed higher acid value which is the result of oxidation to double bond on a chain of ester. Decomposition of biodiesel due to oxidation reaction could prevent by introduce a small amount of antioxidant. The origin of raw materials and the process for producing biodiesel will determine the effectiveness of antioxidant. The quality degradation on biodiesel could evaluate by measuring iodine value and acid number of biodiesel. Biodiesel made from high fatty acid Jatropha curcas oil by using esterification and transesterification process will stand on the quality by introduce 90 ppm pyrogallol powder on the biodiesel, which could increase Induction period time from 2 hours to more than 6 hours in rancimat test evaluation.

Keywords: Acid value, antioxidant, biodiesel, iodine value.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2262

Authors: D. Karimi, M.J. Nategh

Abstract:

One of the main concerns about parallel mechanisms is the presence of singular points within their workspaces. In singular positions the mechanism gains or loses one or several degrees of freedom. It is impossible to control the mechanism in singular positions. Therefore, these positions have to be avoided. This is a vital need especially in computer controlled machine tools designed and manufactured on the basis of parallel mechanisms. This need has to be taken into consideration when selecting design parameters. A prerequisite to this is a thorough knowledge about the effect of design parameters and constraints on singularity. In this paper, quality condition index was introduced as a criterion for evaluating singularities of different configurations of a hexapod mechanism obtainable by different design parameters. It was illustrated that this method can effectively be employed to obtain the optimum configuration of hexapod mechanism with the aim of avoiding singularity within the workspace. This method was then employed to design the hexapod table of a CNC milling machine.

Keywords: Hexapod, Machine Tool, Singularity, Workspace.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1942

Authors: Nik Kamariah Nik-Mat, Noor Hasmini Abd-Ghani, Jamal Mohammed Esmail Al-Ekam

Abstract:

The Malaysian government had consistently revived its campaign for “Buy Malaysian Goods” from time to time. The purpose of the campaign is to remind consumers to be ethnocentric and patriotic when purchasing product and services. This is necessary to ensure high demand for local products and services compared to foreign products. However, the decline of domestic investment in 2012 has triggered concern for the Malaysian economy. Hence, this study attempts to determine the drivers of actual purchasing behavior, intention to purchase domestic products and ethnocentrism. The study employs the cross-sectional primary data, self-administered on household, selected using stratified random sampling in four Malaysian regions. A nine factor driver of actual domestic purchasing behavior (culture openness, conservatism, collectivism, patriotism, control belief, interest in foreign travel, attitude, ethnocentrism and intention) were measured utilizing 60 items, using 7-point Likertscale. From 1000 questionnaires distributed, a sample of 486 were returned representing 48.6 percent response rate. From the fit generated structural model (SEM analysis), it was found that the drivers of actual purchase behavior are collectivism, cultural openness and patriotism; the drivers of intention to purchase domestic product are attitude, control belief, collectivism and conservatism; and drivers of ethnocentrism are cultural openness, control belief, foreign travel and patriotism. It also shows that Malaysian consumers scored high in ethnocentrism and patriotism. The findings are discussed in the perspective of its implication to Malaysian National Agenda.

Keywords: Actual purchase, ethnocentrism, culture openness, conservatism, collectivism, patriotism.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3112

Authors: Amjad Alsulami, Farah Albishri, Kholod Alzubidi, Lama Almehemadi, Salma Elhag

Abstract:

Food allergy is a common and rising problem among children. Many students have their first allergic reaction at school, one of these is anaphylaxis, which can be fatal. This study discovered that several schools' processes lacked safety regulations and information on how to handle allergy issues and chronic diseases like diabetes where students were not supervised or monitored during the cafeteria purchasing process. Academic institutions have no obvious prevention or effort when purchasing food containing allergens or negatively impacting the health status of students who suffer from chronic diseases. The stability of students' health must be maintained because it greatly affects their performance and educational achievement. To address this issue, this paper uses a business reengineering process to propose the automation of the whole food-purchasing process, which will aid in detecting and avoiding allergic occurrences and preventing any side effects from eating foods that are conflicting with students' health. This may be achieved by designing a smart card with an embedded QR code that reveals which foods cause an allergic reaction in a student. A survey was distributed to determine and examine how the cafeteria will handle allergic children and whether any management or policy is applied in the school. Also, the survey findings indicate that the integration of QR technology into the food purchasing process would improve health condition detection. The family supported that the suggested solution would be advantageous because it ensured their children avoided eating not allowed food. Moreover, by analyzing and simulating the as-is process and the suggested process, the results demonstrate that there is an improvement in quality and time.

Keywords: QR code, smart card, food allergies, Business Process reengineering, health condition detection.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 227

Authors: Rania Mustafa

Abstract:

This audit was conducted at Manchester University NHS Foundation Trust, Wythenshawe Hospital Radiology and Accident and Emergency [A&E] Department to assess the appropriateness of clinical information in X-ray requests, specifically in cases of acute ankle injuries. As per the Ottawa Ankle Rules and the recommendations of National Institute for Health and Care Excellence [NICE] and the Royal College of Radiology, we aimed to evaluate the appropriateness of referrals and the thoroughness of clinical information provided by Emergency Department [ED] clinicians for ankle radiography. Our goal was to achieve 100% compliance with these guidelines. The audit involved a comprehensive analysis spanning the period from August 2022 to January 2023, encompassing patient records, radiographic orders, and clinical assessments. Data collection included patient demographics, presenting complaints, clinical assessments, adherence to Ottawa Ankle Rules criteria, and subsequent radiography orders. Here we conducted two audit cycles, involving 38 patients in the first cycle and 86 patients in the second cycle. The data were furtherly filtered to include all patients who were referred from the ED for an ankle Xray with a history of acute trauma and age of more than 18 years. The key finding was that in August 2022, 60% of cases met the Ottawa Ankle Rules criteria accurately, indicating a need for improvement in adherence. However, by January 2023, there was a notable improvement, with 95% of cases accurately meeting the criteria. This significant change reflects an increased alignment with best practices for ankle radiography referrals.

Keywords: Ankle, injuries, Ottawa Ankle Rule, X-rays.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 250

Authors: K. M. Shahot. I. A. Ekhmaj

Abstract:

The research study is carried out to determine the efficiency of the Biofilm sewage treatment plant which is located at the Engineering Complex-s. Wastewater analyses have been carried out at the Environmental Engineering laboratory to study the six parameters: Biochemical Oxygen Demand BOD, Chemical Oxygen Demand COD l, and Total Suspended Solids TSS, Ammoniac Nitrogen NH3-N and Phosphorous P which have been selected to determine the wastewater quality. The plant was designed to treat 750 Pe (population equivalent) at hydraulic retention time of 5 hours in the aerobic zone. The results show that Biofilm wastewater treatment plant was able to treat sewage successfully at different flow condition. The discharge has fulfilled the Malaysia Environmental of Standard A water quality. The achieved BOD removal is more than 85%, COD is more than 80%, TSS is more than 80%, NH3-N is more than 70%, and P was more than 70%. The Biofilm system provides a very efficient process for sewage treatment and it is compact in structure thus minimizes the required land area.

Keywords: Sewage, Bio film, Cosmo-Ball, Activated sludge

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2301

Authors: Davide Fuscà, Kanan Rahimli, Roberto Leuzzi

Abstract:

Prevent abuse and illegal activities in a given area of the sea is a very difficult and expensive task. Artificial intelligence offers the possibility to implement new methods to identify the vessel class type from the kinematic features of the vessel itself. The task strictly depends on the quality of the data. This paper explores the application of a deep Long Short-Term Memory model by using AIS flow only with a relatively low quality. The proposed model reaches high accuracy on detecting nine vessel classes representing the most common vessel types in the Ionian-Adriatic Sea. The model has been applied during the Adriatic-Ionian trial period of the international EU ANDROMEDA H2020 project to identify vessels performing behaviours far from the expected one, depending on the declared type.

Keywords: maritime surveillance, artificial intelligence, behaviour analysis, LSTM

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1280

Authors: Wilailuk Meepracha

Abstract:

The results of the study on the project evaluation to  develop the competencies, capabilities, and skills in repairing  computers of people in Jompluak Local Municipality, Bang Khonthi  District, Samut Songkram Province showed that the overall result  was good (4.33). When considering on each aspect, it was found that  the highest one was on process evaluation (4.60) followed by product  evaluation (4.50) and the least one was on feeding factor (3.97).  When considering in details, it was found that: 1) the context aspect  was high (4.23) with the highest item on the arrangement of the  training situation (4.67) followed by the appropriateness of the target  (4.30) and the least aspect was on the project cooperation (3.73). 2)  The evaluation of average overall primary factor or feeding factor  showed high value (4.23) while the highest aspect was on the  capability of the trainers (4.47) followed by the suitable venue (4.33)  while the least aspect was on the insufficient budget (3.47). 3) The  average result of process evaluation was very high (4.60). The  highest aspect was on the follow-op supervision (4.70) followed by  responsibility of each project staffs (4.50) while the least aspect was  on the present situation and the problems of the community (4.40). 4)  The overall result of the product evaluation was very high (4.50). The  highest aspect was on the diversity of the activities and the  community integration (4.67) followed by project target achievement  (4.63) while the least aspect was on continuation and regularity of the  activities (4.33). The trainees reported high satisfaction on the project  management at very high level (43.33%) while 40% reported high  level and 16.67% reported moderate level. Suggestions for the project  were on the additional number of the computer sets (37.78%)  followed by longer training period especially on computer skills  (43.48%).

 

Keywords: Project evaluation, competency development, the capability on computer repairing and computer skills.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1491

Authors: Alemayehu Agizew Woldeamanuel, Mekonnen Maschal Tarekegn, Raj Mohan Balakrishina

Abstract:

Composting is one of the conventional techniques adopted for organic waste management but the practice is very limited in emerging cities despite that most of the waste generated is organic. This paper aims to examine the viability of composting for organic waste management in the emerging city of Addis Ababa, Ethiopia by addressing the composting practice, quality of compost and application of compost in urban agriculture. The study collects data using compost laboratory testing and urban farm households’ survey and uses descriptive analysis on the state of compost production and application, physicochemical analysis of the compost samples, and regression analysis on the urban farmer’s willingness to pay for compost. The findings of the study indicated that there is composting practice at a small scale, most of the producers use unsorted feedstock materials, aerobic composting is dominantly used and the maturation period ranged from four to 10 weeks. The carbon content of the compost ranges from 30.8 to 277.1 due to the type of feedstock applied and this surpasses the ideal proportions for C:N ratio. The total nitrogen, pH, organic matter and moisture content are relatively optimal. The levels of heavy metals measured for Mn, Cu, Pb, Cd and Cr6+ in the compost samples are also insignificant. In the urban agriculture sector, chemical fertilizer is the dominant type of soil input in crop productions but vegetable producers use a combination of both fertilizer and other organic inputs including compost. The willingness to pay for compost depends on income, household size, gender, type of soil inputs, monitoring soil fertility, the main product of the farm, farming method and farm ownership. Finally, this study recommends the need for collaboration among stakeholders along the value chain of waste, awareness creation on the benefits of composting and addressing challenges faced by both compost producers and users.

Keywords: Composting, emerging city, organic waste management, urban agriculture.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1010

Authors: A. F. Agboola, B. R. O. Omidiwura, A. Oyeyemi, E. A. Iyayi, A. S. Adelani

Abstract:

Dietary cholesterol has elicited the most public interest as it relates with coronary heart disease. Thus, humans have been paying more attention to health, thereby reducing consumption of cholesterol enriched food. Egg is considered as one of the major sources of human dietary cholesterol. However, an alternative way to reduce the potential cholesterolemic effect of eggs is to modify the fatty acid composition of the yolk. The effect of palm oil (PO), soybean oil (SO), sesame seed oil (SSO) and fish oil (FO) supplementation in the diets of layers on egg yolk fatty acid, cholesterol, egg production and egg quality parameters were evaluated in a 42-day feeding trial. One hundred and five Isa Brown laying hens of 34 weeks of age were randomly distributed into seven groups of five replicates and three birds per replicate in a completely randomized design. Seven corn-soybean basal diets (BD) were formulated: BD+No oil (T1), BD+1.5% PO (T2), BD+1.5% SO (T3), BD+1.5% SSO (T4), BD+1.5% FO (T5), BD+0.75% SO+0.75% FO (T6) and BD+0.75% SSO+0.75% FO (T7). Five eggs were randomly sampled at day 42 from each replicate to assay for the cholesterol, fatty acid profile of egg yolk and egg quality assessment. Results showed that there were no significant (P>0.05) differences observed in production performance, egg cholesterol and egg quality parameters except for yolk height, albumen height, yolk index, egg shape index, haugh unit, and yolk colour. There were no significant differences (P>0.05) observed in total cholesterol, high density lipoprotein and low density lipoprotein levels of egg yolk across the treatments. However, diets had effect (P<0.05) on TAG (triacylglycerol) and VLDL (very low density lipoprotein) of the egg yolk. The highest TAG (603.78 mg/dl) and VLDL values (120.76 mg/dl) were recorded in eggs of hens on T4 (1.5% sesame seed oil) and was similar to those on T3 (1.5% soybean oil), T5 (1.5% fish oil) and T6 (0.75% soybean oil + 0.75% fish oil). However, results revealed a significant (P<0.05) variations on eggs’ summation of polyunsaturated fatty acid (PUFA). In conclusion, it is suggested that dietary oils could be included in layers’ diets to produce designer eggs low in cholesterol and high in PUFA especially omega-3 fatty acids.

Keywords: Dietary oils, Egg cholesterol, Egg fatty acid profile, Egg quality parameters.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2051

Authors: Ali Abdrhman Ukasha

Abstract:

This paper presented two new efficient algorithms for contour approximation. The proposed algorithm is compared with Ramer (good quality), Triangle (faster) and Trapezoid (fastest) in this work; which are briefly described. Cartesian co-ordinates of an input contour are processed in such a manner that finally contours is presented by a set of selected vertices of the edge of the contour. In the paper the main idea of the analyzed procedures for contour compression is performed. For comparison, the mean square error and signal-to-noise ratio criterions are used. Computational time of analyzed methods is estimated depending on a number of numerical operations. Experimental results are obtained both in terms of image quality, compression ratios, and speed. The main advantages of the analyzed algorithm is small numbers of the arithmetic operations compared to the existing algorithms.

Keywords: Polygonal approximation, Ramer, Triangle and Trapezoid methods.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1787

Authors: A. Raceviciute-Stupeliene, V. Sasyte, V. Viliene, V. Slausgalvis, J. Al-Saifi, R. Gruzauskas

Abstract:

The objective of this study was to investigate the influence of special additives such as chelators, zinc sulphate and silicic acid on productivity parameters, carcass characteristics and meat quality of fattening pigs. The test started with 40 days old fattening pigs (mongrel (mother) and Yorkshire (father)) and lasted up to 156 days of age. During the fattening period, 32 pigs were divided into 2 groups (control and experimental) with 4 replicates (total of 8 pens).  The pigs were fed for 16 weeks’ ad libitum with a standard wheat-barley-soybean meal compound (Control group) supplemented with chelators, zinc sulphate and silicic acid (dosage 2 kg/t of feed, Experimental group). Meat traits in live pigs were measured by ultrasonic equipment Piglog 105. The results obtained throughout the experimental period suggest that supplementation of chelators, zinc sulphate and silicic acid tend to positively affect average daily gain and feed conversion ratio of pigs for fattening (p < 0.05). Pigs’ evaluation with Piglog 105 showed that thickness of fat in the first and second point was by 4% and 3% respectively higher in comparison to the control group (p < 0.05). Carcass weight, yield, and length, also thickness of fat showed no significant difference among the groups. The water holding capacity of meat in Experimental group was lower by 5.28%, and tenderness – lower by 12% compared with that of the pigs in the Control group (p < 0.05). Regarding pigs’ meat chemical composition of the experimental group, a statistically significant difference comparing with the data of the control group was not determined. Cholesterol concentration in muscles of pigs fed diets supplemented with chelators, zinc sulphate and silicic acid was lower by 7.93 mg/100 g of muscle in comparison to that of the control group. These results suggest that supplementation of chelators, zinc sulphate and silicic acid in the feed for fattening pigs had significant effect on pigs growing performance and meat quality.

Keywords: Chelators, meat quality, pigs, silicic acid, zinc sulphate.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 929

Authors: Mahdiyeh Zafaranchi

Abstract:

With rapid development of urbanization and improvement of living standards in the world, energy consumption and carbon emissions of the building sector are expected to increase in the near future; because of that, energy-saving issues have become more important among the engineers. Besides, the building sector is a major contributor to energy consumption and carbon emissions. The concept of efficient building appeared as a response to the need for reducing energy demand in this sector which has the main purpose of shifting from standard buildings to low-energy buildings. Although energy-saving should happen in all steps of a building during the life cycle (material production, construction, demolition), the main concept of efficient energy building is saving energy during the life expectancy of a building by using passive and active systems, and should not sacrifice comfort and quality to reach these goals. The main aim of this study is to investigate passive strategies (do not need energy consumption or use renewable energy) to achieve energy-efficient buildings. Energy retrofit measures were explored by eQuest software using a case study as a base model. The study investigates predictive accuracy for the major factors like thermal transmittance (U-value) of the material, windows, shading devices, thermal insulation, rate of the exposed envelope, window/wall ration, lighting system in the energy consumption of the building. The base model was located in Istanbul, Turkey. The impact of eight passive parameters on energy consumption had been indicated. After analyzing the base model by eQuest, a final scenario was suggested which had a good energy performance. The results showed a decrease in the U-values of materials, the rate of exposing buildings, and windows had a significant effect on energy consumption. Finally, savings in electric consumption of about 10.5%, and gas consumption by about 8.37% in the suggested model were achieved annually.

Keywords: Efficient building, electric and gas consumption, eQuest, passive parameters.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 733

Authors: Tallal Abdel Karim Bouzir, Nourdinne Zemmouri, Djihed Berkouk

Abstract:

In this research, a quantitative assessment of the urban sound environment of the city of Biskra, Algeria, was conducted. To determine the quality of the soundscape based on in-situ measurement, using a Landtek SL5868P sound level meter in 47 points, which have been identified to represent the whole city. The result shows that the urban noise level varies from 55.3 dB to 75.8 dB during the weekdays and from 51.7 dB to 74.3 dB during the weekend. On the other hand, we can also note that 70.20% of the results of the weekday measurements and 55.30% of the results of the weekend measurements have levels of sound intensity that exceed the levels allowed by Algerian law and the recommendations of the World Health Organization. These very high urban noise levels affect the quality of life, the acoustic comfort and may even pose multiple risks to people's health.

Keywords: Noise pollution, road traffic, sound intensity, public health, noise monitoring.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1040

Authors: Jianjun Wang, Peiyong Zhu

Abstract:

In this paper, we prove that if X is regular strongly screenable DC-like (C-scattered), then X ×Y is strongly screenable for every strongly screenable space Y . We also show that the product i∈ω Yi is strongly screenable if every Yi is a regular strongly screenable DC-like space. Finally, we present that the strongly screenableness are poorly behaved with its Tychonoff products.

Keywords: Topological game, strongly screenable, scattered, Cscattered.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1310

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1079

Authors: A. Halim Sahelan, Mohd Halid Abu, Jamaluddin Hashim, Zulisman Maksom, Mohd Afif Md Nasir

Abstract:

This study aims to assess the students' needs for the tour planning e-guide. The study is developing on the contribution and importance of the Educational Tour Planning Guide (ETP) is a multimedia course ware as one of the effective methods in teaching and learning of environmental science among the students in primary schools of the Ministry of Education, Malaysia. It is to provide the student with knowledge and experience about tourism, environmental science activities and process. E-guide to ETP also hopes to strengthen the student understanding toward the subject learn in the tourism environmental science. In order to assess the student's needs on the e-Guide to Educational Tour Planning in Environmental Science, the study has produced a similar e-Guide to ETP in the form as a course ware to be tested during the study. The study has involved several steps in order to be completed. It is such as the formulation of the problem, the review of the literature, the formulation of the study methodology, the production of the e-Guide to ETP, field survey and finally the analyses and discussion made on the data gathered during the study. The survey has involved 100 respondents among the students in standard six primary schools in Kluang Johor. Through the findings, the study indicates that the current tested product is acceptable among the students in learning environmental science as a guide to plan for the tour. The findings also show a slight difference between the respondents who are using the e-Guide to ETP, and those who are not on the basis of the e-Guide to ETP results. Due the important for the study, the researcher hopes to be having a fair discussion and excellence, recommendation for the development of the product of the current study. This report is written also important to provide a written reference for the future related study.

Keywords: Tour planning e-guide, educational tour planning guide, environmental science, multimedia course ware.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1975

Authors: D. Yilmaz, M.R. Usal

Abstract:

Nozzle is the main part of various spinning systems such as air-jet and Murata air vortex systems. Recently, many researchers worked on the usage of the nozzle on different spinning systems such as conventional ring and compact spinning systems. In these applications, primary purpose is to improve the yarn quality. In present study, it was produced the yarns with two different nozzle types and determined the changes in yarn properties. In order to explain the effect of the nozzle, airflow structure in the nozzle was modelled and airflow variables were determined. In numerical simulation, ANSYS 12.1 package program and Fluid Flow (CFX) analysis method was used. As distinct from the literature, Shear Stress Turbulent (SST) model is preferred. And also air pressure at the nozzle inlet was measured by electronic mass flow meter and these values were used for the simulation of the airflow. At last, the yarn was modelled and the area from where the yarn is passing was included to the numerical analysis.

Keywords: Nozzle, compressed air, swirling airflow, yarn properties.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2429

Authors: Jan Busch, Maurice Schmidt, Peter Nyhuis

Abstract:

The change of conditions for production companies in high-wage countries is characterized by the globalization of competition and the transition of a supplier´s to a buyer´s market. The companies need to face the challenges of reacting flexibly to these changes. Due to the significant and increasing degree of automation, assembly has become the most expensive production process. Regarding the reduction of production cost, assembly consequently offers a considerable rationalizing potential. Therefore, an aerodynamic feeding system has been developed at the Institute of Production Systems and Logistics (IFA), Leibniz Universitaet Hannover. This system has been enabled to adjust itself by using a genetic algorithm. The longer this genetic algorithm is executed the better is the feeding quality. In this paper, the relation between the system´s setting time and the feeding quality is observed and a function which enables the user to achieve the minimum of the total feeding time is presented.

Keywords: Aerodynamic feeding system, batch size, optimisation, setting time.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1434

Authors: Pei-Ju Chao, Tsair-Fwu Lee, Wei-Luen Huang, Long-Chang Chen, Te-Jen Su, Wen-Ping Chen

Abstract:

The main goal in this paper is to quantify the quality of different techniques for radiation treatment plans, a back-propagation artificial neural network (ANN) combined with biomedicine theory was used to model thirteen dosimetric parameters and to calculate two dosimetric indices. The correlations between dosimetric indices and quality of life were extracted as the features and used in the ANN model to make decisions in the clinic. The simulation results show that a trained multilayer back-propagation neural network model can help a doctor accept or reject a plan efficiently. In addition, the models are flexible and whenever a new treatment technique enters the market, the feature variables simply need to be imported and the model re-trained for it to be ready for use.

Keywords: neural network, dosimetric index, radiation treatment, tumor

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1665

Authors: Sudipta Majumdar, Amarendra Kumar Mishra

Abstract:

This paper proposes empirical mode decomposition (EMD) together with wavelet transform (WT) based analytic signal for power quality (PQ) events assessment. EMD decomposes the complex signals into several intrinsic mode functions (IMF). As the PQ events are non stationary, instantaneous parameters have been calculated from these IMFs using analytic signal obtained form WT. We obtained three parameters from IMFs and then used KNN classifier for classification of PQ disturbance. We compared the classification of proposed method for PQ events by obtaining the features using Hilbert transform (HT) method. The classification efficiency using WT based analytic method is 97.5% and using HT based analytic signal is 95.5%.

Keywords: Empirical mode decomposition, Hilbert transform, wavelet transform.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1248

Authors: A-M. Saarela

Abstract:

At the Savonia University of Applied Sciences (UAS), curriculum and studies have been improved by applying an Open Innovation Space approach (OIS). It is based on multidisciplinary action learning. The key elements of OIS-ideology are work-life orientation, and student-centric communal learning. In this approach, every participant can learn from each other and innovations will be created. In this social innovation educational approach, all practices are carried out in close collaboration with enterprises in real-life settings, not in classrooms. As an example, in this paper, Savonia UAS’s Future Food RDI hub (FF) shows how OIS practices are implemented by providing food product development and consumer research services for enterprises in close collaboration with academicians, students and consumers. In particular one example of OIS experimentation in the field is provided by a consumer research carried out utilizing verbal analysis protocol combined with audiovisual observation (VAP-WAVO). In this case, all co-learners were acting together in supermarket settings to collect the relevant data for a product development and the marketing department of a company. The company benefitted from the results obtained, students were more satisfied with their studies, educators and academicians were able to obtain good evidence for further collaboration as well as renewing curriculum contents based on the requirements of working life. In addition, society will benefit over time as young university adults find careers more easily through their OIS related food science studies. Also this knowledge interaction model re-news education practices and brings working-life closer to educational research institutes.

Keywords: Collaboration, education, food science, industry, knowledge transfer, RDI, student.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1977

Authors: Shah Ahsanuzzaman Md. Tariq, Fabrizio Granelli

Abstract:

IEEE 802.11e is the enhanced version of the IEEE 802.11 MAC dedicated to provide Quality of Service of wireless network. It supports QoS by the service differentiation and prioritization mechanism. Data traffic receives different priority based on QoS requirements. Fundamentally, applications are divided into four Access Categories (AC). Each AC has its own buffer queue and behaves as an independent backoff entity. Every frame with a specific priority of data traffic is assigned to one of these access categories. IEEE 802.11e EDCA (Enhanced Distributed Channel Access) is designed to enhance the IEEE 802.11 DCF (Distributed Coordination Function) mechanisms by providing a distributed access method that can support service differentiation among different classes of traffic. Performance of IEEE 802.11e MAC layer with different ACs is evaluated to understand the actual benefits deriving from the MAC enhancements.

Keywords: 802.11e, fairness, enhanced distributed channelaccess, access categories, quality of Service.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1925

Authors: Houman Saedi

Abstract:

Hot Mix Asphalt (HMA) is one of the most commonest constructed asphalts in Iran and the quality control of constructed roads with HMA have been always paid due attention by researchers. The quality control of constructed roads with this method is being usually carried out by measuring volumetric parameters of HMA marshall samples. One of the important parameters that has a critical role in changing these volumetric parameters is “compaction temperature"; which as a result of its changing, volumetric parameters of Marshall Samples and subsequently constructed asphalt is encountered with variations. In this study, considering the necessity of preservation of the compaction temperature, the effect of various temperatures on Hot Mix Asphalt (HMA) samples properties has been evaluated. As well, to evaluate the effect of this parameter on different grading, two different grading (Top coat index grading and binder index grading) have been used and samples were compacted at 5 various temperatures.

Keywords: Compaction Temperature, HMA, Volumetric Parameters, Marshall Method

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2909

Authors: Essam S. Altubaishi

Abstract:

The motivation for adaptive modulation and coding is to adjust the method of transmission to ensure that the maximum efficiency is achieved over the link at all times. The receiver estimates the channel quality and reports it back to the transmitter. The transmitter then maps the reported quality into a link mode. This mapping however, is not a one-to-one mapping. In this paper we investigate a method for selecting the proper modulation scheme. This method can dynamically adapt the mapping of the Signal-to- Noise Ratio (SNR) into a link mode. It enables the use of the right modulation scheme irrespective of changes in the channel conditions by incorporating errors in the received data. We propose a Markov model for this method, and use it to derive the average switching thresholds and the average throughput. We show that the average throughput of this method outperforms the conventional threshold method.

Keywords: Adaptive modulation and coding, CDMA, Markov model.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1713

Authors: A. Gutiérrez, A. Castillo, J.M. Gómez, J.M. Gutiérrez, A. García-Cabot

Abstract:

Lighting is not only important for the safety of traffic, but also it is very important for the protection of pedestrians. Improvement on visibility in a long distance, lighting, signing, reduces considerably the risk of accidents in crosswalks. This paper evaluates different aspects of crosswalks including signing and lighting to improve road safety.

Keywords: In pavement flashing warning lights, street lighting, signing, visibility.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1752

Authors: Mohammad-Eghbal Ghobadi, Mokhtar Ghobadi

Abstract:

Coriander is an annual and herbaceous plant, belong to the apiaceae family. This plant is cultivated world widely. It is well known for having medicinal properties. The aim of this experiment was to study seed quality of species grown in Kermanshah conditions. The experiment was carried out in research farm, Campus of Agriculture and Natural Resources, Razi University, Kermanshah, Iran. Coriander (local type) was grown in late spring May (5th and 20th) and Jun (4th and 19th), and plant density (10, 30, 50 and 70 plants m-2) in 2009. The experimental plots were laid out in a factorial according to a randomized complete block design with three replications. The fruits were harvest between 83.5 – 106.5 days after sowing. The essential oil and oil content was extracted by Clevenger and Soxhlet apparatuses, respectively. Results showed that delay at planting date increased the oil content. Also, with the increase at plant density was decreased oil content and essential oil.

Keywords: coriander, late sowing, plant density, oil content, essential oil

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2065