Search results for: Quantum Field Theory
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3984

Search results for: Quantum Field Theory

2184 Applications of Big Data in Education

Authors: Faisal Kalota

Abstract:

Big Data and analytics have gained a huge momentum in recent years. Big Data feeds into the field of Learning Analytics (LA) that may allow academic institutions to better understand the learners’ needs and proactively address them. Hence, it is important to have an understanding of Big Data and its applications. The purpose of this descriptive paper is to provide an overview of Big Data, the technologies used in Big Data, and some of the applications of Big Data in education. Additionally, it discusses some of the concerns related to Big Data and current research trends. While Big Data can provide big benefits, it is important that institutions understand their own needs, infrastructure, resources, and limitation before jumping on the Big Data bandwagon.

Keywords: Analytics, Big Data in Education, Hadoop, Learning Analytics.

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2183 Designing Social Media into Higher Education Courses

Authors: Thapanee Seechaliao

Abstract:

This research paper presents guiding on how to design social media into higher education courses. The research methodology used a survey approach. The research instrument was a questionnaire about guiding on how to design social media into higher education courses. Thirty-one lecturers completed the questionnaire. The data were scored by frequency and percentage. The research results were the lecturers’ opinions concerning the designing social media into higher education courses as follows: 1) Lecturers deem that the most suitable learning theory is Collaborative Learning. 2) Lecturers consider that the most important learning and innovation Skill in the 21st century is communication and collaboration skills. 3) Lecturers think that the most suitable evaluation technique is authentic assessment. 4) Lecturers consider that the most appropriate portion used as blended learning should be 70% in the classroom setting and 30% online.

Keywords: Instructional design, social media, courses, higher education.

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2182 Airport Investment Risk Assessment under Uncertainty

Authors: Elena M. Capitanul, Carlos A. Nunes Cosenza, Walid El Moudani, Felix Mora Camino

Abstract:

The construction of a new airport or the extension of an existing one requires massive investments and many times public private partnerships were considered in order to make feasible such projects. One characteristic of these projects is uncertainty with respect to financial and environmental impacts on the medium to long term. Another one is the multistage nature of these types of projects. While many airport development projects have been a success, some others have turned into a nightmare for their promoters. This communication puts forward a new approach for airport investment risk assessment. The approach takes explicitly into account the degree of uncertainty in activity levels prediction and proposes milestones for the different stages of the project for minimizing risk. Uncertainty is represented through fuzzy dual theory and risk management is performed using dynamic programming. An illustration of the proposed approach is provided.

Keywords: Airports, fuzzy logic, risk, uncertainty.

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2181 Protein Secondary Structure Prediction

Authors: Manpreet Singh, Parvinder Singh Sandhu, Reet Kamal Kaur

Abstract:

Protein structure determination and prediction has been a focal research subject in the field of bioinformatics due to the importance of protein structure in understanding the biological and chemical activities of organisms. The experimental methods used by biotechnologists to determine the structures of proteins demand sophisticated equipment and time. A host of computational methods are developed to predict the location of secondary structure elements in proteins for complementing or creating insights into experimental results. However, prediction accuracies of these methods rarely exceed 70%.

Keywords: Protein, Secondary Structure, Prediction, DNA, RNA.

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2180 Simulation of Sloshing-Shear Mixed Shallow Water Waves (II) Numerical Solutions

Authors: Weihao Chung, Iau-Teh Wang, Yu-Hsi Hu

Abstract:

This is the second part of the paper. It, aside from the core subroutine test reported previously, focuses on the simulation of turbulence governed by the full STF Navier-Stokes equations on a large scale. Law of the wall is found plausible in this study as a model of the boundary layer dynamics. Model validations proceed to include velocity profiles of a stationary turbulent Couette flow, pure sloshing flow simulations, and the identification of water-surface inclination due to fluid accelerations. Errors resulting from the irrotational and hydrostatic assumptions are explored when studying a wind-driven water circulation with no shakings. Illustrative examples show that this numerical strategy works for the simulation of sloshing-shear mixed flow in a 3-D rigid rectangular base tank.

Keywords: potential flow theory, sloshing flow, space-timefiltering, order of accuracy.

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2179 Empirical Study on the Diffusion of Smartphones and Consumer Behaviour

Authors: F. Isada, Y. Isada

Abstract:

In this research, the diffusion of innovation regarding smartphone usage is analysed through a consumer behaviour theory. This research aims to determine whether a pattern surrounding the diffusion of innovation exists. As a methodology, an empirical study of the switch from a conventional cell phone to a smartphone was performed. Specifically, a questionnaire survey was completed by general consumers, and the situational and behavioural characteristics of switching from a cell phone to a smartphone were analysed. In conclusion, we found that the speed of the diffusion of innovation, the consumer behaviour characteristics, and the utilities of the product vary according to the stage of the product life cycle.

Keywords: Diffusion of innovation, consumer behaviour, product life cycle, smartphone, empirical study, questionnaire survey.

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2178 Complexity in Managing Higher Education Institutions in Mexico: A System Dynamics Approach

Authors: José Carlos Rodríguez, Mario Gómez, Medardo Serna

Abstract:

This paper analyses managing higher education institutions in emerging economies. The paper investigates the case of postgraduate studies development at public universities. In so doing, it adopts the complex theory approach to evaluate how postgraduate studies have evolved in these countries. The investigation suggests that the postgraduate studies sector at public universities can be seen as a complex adaptive system (CAS). Therefore, the paper adopts system dynamics (SD) methods to develop this analysis. The case of postgraduate studies at Universidad Michoacana de San Nicolás de Hidalgo in Mexico is investigated in this paper.

Keywords: Higher education institutions, complex adaptive systems, system dynamics, Mexico.

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2177 Three-phases Model of the Induction Machine Taking Account the Stator Faults

Authors: Djalal Eddine Khodja, Aissa Kheldoun

Abstract:

In this work we present the modelling of the induction machine, taking into consideration the stator defects of the induction machine. It is based on the theory of electromagnetic coupling of electrical circuits. In fact, for the modelling of stationary defects such as short circuit between turns in the same phase, we introduce only in the matrix the coefficients of resistance and inductance of stator and in the mutual inductance stator-rotor. These coefficients take account the number of turns in short-circuit deducted from the total number of turns in the same phase; in this way we obtain the number of useful turns. In addition, all these faults involved, will be used for the creation of the database that will be used to develop an automated system failures of the induction machine.

Keywords: Asynchronous machine, Indicatory Values Statorfaults, Multi-turns Model, Three-phases Model.

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2176 Learning to Recommend with Negative Ratings Based on Factorization Machine

Authors: Caihong Sun, Xizi Zhang

Abstract:

Rating prediction is an important problem for recommender systems. The task is to predict the rating for an item that a user would give. Most of the existing algorithms for the task ignore the effect of negative ratings rated by users on items, but the negative ratings have a significant impact on users’ purchasing decisions in practice. In this paper, we present a rating prediction algorithm based on factorization machines that consider the effect of negative ratings inspired by Loss Aversion theory. The aim of this paper is to develop a concave and a convex negative disgust function to evaluate the negative ratings respectively. Experiments are conducted on MovieLens dataset. The experimental results demonstrate the effectiveness of the proposed methods by comparing with other four the state-of-the-art approaches. The negative ratings showed much importance in the accuracy of ratings predictions.

Keywords: Factorization machines, feature engineering, negative ratings, recommendation systems.

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2175 A Simple Electronic Curvy Length Measurement System: Application to Geography

Authors: Arijit Roy, Sharmistha Roy, Dibyendu Chatterjee

Abstract:

This article describes an interesting and inexpensive laboratory experiment for undergraduate students of electronics, geography and related disciplines. The objective of the proposed experiment is to improve the students’ exposure on the basic principles of instrumentation and to demonstrate an electronic measurement system. A simple electronic curvy length measurement system is presented here. Such a system can be used to measure curvy lengths e.g. length of a river, road or railway line etc. from topographical map. The proposed system is composed of simple functional blocks which are usually demonstrated in laboratory or in theory course of electronics at the undergraduate level. The experiment is assigned to a group of students and it is found that the experiment can fulfill its objectives with high degree of satisfaction.

Keywords: Curvy length measurement, Education, Electronics, Laboratory experiment, Topographical map.

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2174 Generalized Exploratory Model of Human Category Learning

Authors: Toshihiko Matsuka

Abstract:

One problem in evaluating recent computational models of human category learning is that there is no standardized method for systematically comparing the models' assumptions or hypotheses. In the present study, a flexible general model (called GECLE) is introduced that can be used as a framework to systematically manipulate and compare the effects and descriptive validities of a limited number of assumptions at a time. Two example simulation studies are presented to show how the GECLE framework can be useful in the field of human high-order cognition research.

Keywords: artificial intelligence, category learning, cognitive modeling, radial basis functions.

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2173 Numerical Solution of Steady Magnetohydrodynamic Boundary Layer Flow Due to Gyrotactic Microorganism for Williamson Nanofluid over Stretched Surface in the Presence of Exponential Internal Heat Generation

Authors: M. A. Talha, M. Osman Gani, M. Ferdows

Abstract:

This paper focuses on the study of two dimensional magnetohydrodynamic (MHD) steady incompressible viscous Williamson nanofluid with exponential internal heat generation containing gyrotactic microorganism over a stretching sheet. The governing equations and auxiliary conditions are reduced to a set of non-linear coupled differential equations with the appropriate boundary conditions using similarity transformation. The transformed equations are solved numerically through spectral relaxation method. The influences of various parameters such as Williamson parameter γ, power constant λ, Prandtl number Pr, magnetic field parameter M, Peclet number Pe, Lewis number Le, Bioconvection Lewis number Lb, Brownian motion parameter Nb, thermophoresis parameter Nt, and bioconvection constant σ are studied to obtain the momentum, heat, mass and microorganism distributions. Moment, heat, mass and gyrotactic microorganism profiles are explored through graphs and tables. We computed the heat transfer rate, mass flux rate and the density number of the motile microorganism near the surface. Our numerical results are in better agreement in comparison with existing calculations. The Residual error of our obtained solutions is determined in order to see the convergence rate against iteration. Faster convergence is achieved when internal heat generation is absent. The effect of magnetic parameter M decreases the momentum boundary layer thickness but increases the thermal boundary layer thickness. It is apparent that bioconvection Lewis number and bioconvection parameter has a pronounced effect on microorganism boundary. Increasing brownian motion parameter and Lewis number decreases the thermal boundary layer. Furthermore, magnetic field parameter and thermophoresis parameter has an induced effect on concentration profiles.

Keywords: Convection flow, internal heat generation, similarity, spectral method, numerical analysis, Williamson nanofluid.

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2172 Using Spectral Vectors and M-Tree for Graph Clustering and Searching in Graph Databases of Protein Structures

Authors: Do Phuc, Nguyen Thi Kim Phung

Abstract:

In this paper, we represent protein structure by using graph. A protein structure database will become a graph database. Each graph is represented by a spectral vector. We use Jacobi rotation algorithm to calculate the eigenvalues of the normalized Laplacian representation of adjacency matrix of graph. To measure the similarity between two graphs, we calculate the Euclidean distance between two graph spectral vectors. To cluster the graphs, we use M-tree with the Euclidean distance to cluster spectral vectors. Besides, M-tree can be used for graph searching in graph database. Our proposal method was tested with graph database of 100 graphs representing 100 protein structures downloaded from Protein Data Bank (PDB) and we compare the result with the SCOP hierarchical structure.

Keywords: Eigenvalues, m-tree, graph database, protein structure, spectra graph theory.

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2171 n− Strongly Gorenstein Projective, Injective and Flat Modules

Authors: Jianmin Xing Wei Shao

Abstract:

Let R be a ring and n a fixed positive integer, we investigate the properties of n-strongly Gorenstein projective, injective and flat modules. Using the homological theory , we prove that the tensor product of an n-strongly Gorenstein projective (flat) right R -module and projective (flat) left R-module is also n-strongly Gorenstein projective (flat). Let R be a coherent ring ,we prove that the character module of an n -strongly Gorenstein flat left R -module is an n-strongly Gorenstein injective right R -module . At last, let R be a commutative ring and S a multiplicatively closed set of R , we establish the relation between n -strongly Gorenstein projective (injective , flat ) R -modules and n-strongly Gorenstein projective (injective , flat ) S−1R-modules. All conclusions in this paper is helpful for the research of Gorenstein dimensions in future.

Keywords: Commutative ring, n-strongly Gorenstein projective, n-Strongly Gorenstein injective, n-strongly Gorenstein flat, S-ring.

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2170 Prediction of the Performance of a Bar-Type Piezoelectric Vibration Actuator Depending on the Frequency Using an Equivalent Circuit Analysis

Authors: J. H. Kim, J. H. Kwon, J. S. Park, K. J. Lim

Abstract:

This paper has been investigated a technique that predicts the performance of a bar-type unimorph piezoelectric vibration actuator depending on the frequency. This paper has been proposed an equivalent circuit that can be easily analyzed for the bar-type unimorph piezoelectric vibration actuator. In the dynamic analysis, rigidity and resonance frequency, which are important mechanical elements, were derived using the basic beam theory. In the equivalent circuit analysis, the displacement and bandwidth of the piezoelectric vibration actuator depending on the frequency were predicted. Also, for the reliability of the derived equations, the predicted performance depending on the shape change was compared with the result of a finite element analysis program.

Keywords: Actuator, performance, piezoelectric, unimorph.Actuator, performance, piezoelectric, unimorph.

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2169 The Therapist's Self Disclosure in Cross- Cultural Treatment

Authors: Ruth Lijtmaer, Roy Moodley, Shafik Sunderani

Abstract:

The argument that self-disclosure will change the psychoanalytic process into a socio-cultural niche distorting the therapeutic alliance and compromise therapeutic effectiveness is still the widely held belief amongst many psychotherapists. This paper considers the issues surrounding culture, disclosure and concealment since they remain largely untheorized and clinically problematic. The first part of the paper will critically examine the theory and practice of psychoanalysis across cultures, and explore the reasons for culturally diverse patients to conceal rather than disclose their feelings and thoughts in the transference. This is followed by a discussion on how immigrant analysts- anonymity is difficult to maintain since diverse nationalities, language and accents provide clues to the therapist-s and patient-s origins. Through personal clinical examples of one the author-s (who is an immigrant) the paper analyses the transference-countertransference paradigm and how it reflects in the analyst-s self-revelation.

Keywords: Self-disclosure, cross-cultural, transferencecountertransference, immigrant therapist.

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2168 Estimation of Load Impedance in Presence of Harmonics

Authors: Khaled M. EL-Naggar

Abstract:

This paper presents a fast and efficient on-line technique for estimating impedance of unbalanced loads in power systems. The proposed technique is an application of a discrete timedynamic filter based on stochastic estimation theory which is suitable for estimating parameters in noisy environment. The algorithm uses sets of digital samples of the distorted voltage and current waveforms of the non-linear load to estimate the harmonic contents of these two signal. The non-linear load impedance is then calculated from these contents. The method is tested using practical data. Results are reported and compared with those obtained using the conventional least error squares technique. In addition to the very accurate results obtained, the method can detect and reject bad measurements. This can be considered as a very important advantage over the conventional static estimation methods such as the least error square method.

Keywords: Estimation, identification, Harmonics, Dynamic Filter.

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2167 Developing of Intelligent Schools with a New Model of Strategic Management System

Authors: Ahmad Ghayoumi, Mehdi Ghayoumi

Abstract:

Intelligent schools are those which use IT devices and technologies as media software, hardware and networks to improve learning process. On the other hand Strategic management is a field that deals with the major intended and emergent initiatives taken by general managers on behalf of owners, involving utilization of resources, to enhance the performance of firms in their external environments. Here, we present a model Strategic Management System that has been applied on some schools and have made strict improvement.

Keywords: Intelligent school, Strategic management system, Learning station, Teaching station

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2166 ANDASA: A Web Environment for Artistic and Cultural Data Representation

Authors: Carole Salis, Marie F. Wilson, Fabrizio Murgia, Cristian Lai, Franco Atzori, Giulia M. Orrù

Abstract:

ANDASA is a knowledge management platform for the capitalization of knowledge and cultural assets for the artistic and cultural sectors. It was built based on the priorities expressed by the participating artists. Through mapping artistic activities and specificities, it enables to highlight various aspects of the artistic research and production. Such instrument will contribute to create networks and partnerships, as it enables to evidentiate who does what, in what field, using which methodology. The platform is accessible to network participants and to the general public.

Keywords: Cultural promotion, knowledge representation, cultural mapping, ICT.

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2165 Dempster-Shafer Information Filtering in Multi-Modality Wireless Sensor Networks

Authors: D.M. Weeraddana, K.S. Walgama, E.C. Kulasekere

Abstract:

A framework to estimate the state of dynamically varying environment where data are generated from heterogeneous sources possessing partial knowledge about the environment is presented. This is entirely derived within Dempster-Shafer and Evidence Filtering frameworks. The belief about the current state is expressed as belief and plausibility functions. An addition to Single Input Single Output Evidence Filter, Multiple Input Single Output Evidence Filtering approach is introduced. Variety of applications such as situational estimation of an emergency environment can be developed within the framework successfully. Fire propagation scenario is used to justify the proposed framework, simulation results are presented.

Keywords: Dempster-Shafer Belief theory, Evidence Filtering, Evidence Fusion, Sensor Modalities, Wireless Sensor Networks

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2164 A New Floating Point Implementation of Base 2 Logarithm

Authors: Ahmed M. Mansour, Ali M. El-Sawy, Ahmed T Sayed

Abstract:

Logarithms reduce products to sums and powers to products; they play an important role in signal processing, communication and information theory. They are primarily used for hardware calculations, handling multiplications, divisions, powers, and roots effectively. There are three commonly used bases for logarithms; the logarithm with base-10 is called the common logarithm, the natural logarithm with base-e and the binary logarithm with base-2. This paper demonstrates different methods of calculation for log2 showing the complexity of each and finds out the most accurate and efficient besides giving insights to their hardware design. We present a new method called Floor Shift for fast calculation of log2, and then we combine this algorithm with Taylor series to improve the accuracy of the output, we illustrate that by using two examples. We finally compare the algorithms and conclude with our remarks.

Keywords: Logarithms, log2, floor, iterative, CORDIC, Taylor series.

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2163 Investigation on Feature Extraction and Classification of Medical Images

Authors: P. Gnanasekar, A. Nagappan, S. Sharavanan, O. Saravanan, D. Vinodkumar, T. Elayabharathi, G. Karthik

Abstract:

In this paper we present the deep study about the Bio- Medical Images and tag it with some basic extracting features (e.g. color, pixel value etc). The classification is done by using a nearest neighbor classifier with various distance measures as well as the automatic combination of classifier results. This process selects a subset of relevant features from a group of features of the image. It also helps to acquire better understanding about the image by describing which the important features are. The accuracy can be improved by increasing the number of features selected. Various types of classifications were evolved for the medical images like Support Vector Machine (SVM) which is used for classifying the Bacterial types. Ant Colony Optimization method is used for optimal results. It has high approximation capability and much faster convergence, Texture feature extraction method based on Gabor wavelets etc..

Keywords: ACO Ant Colony Optimization, Correlogram, CCM Co-Occurrence Matrix, RTS Rough-Set theory

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2162 Theory of Nanowire Radial p-n-Junction

Authors: Stepan Petrosyan, Ashkhen Yesayan, Suren Nersesyan

Abstract:

We have developed an analytic model for the radial pn-junction in a nanowire (NW) core-shell structure utilizing as a new building block in different semiconductor devices. The potential distribution through the p-n-junction is calculated and the analytical expressions are derived to compute the depletion region widths. We show that the widths of space charge layers, surrounding the core, are the functions of core radius, which is the manifestation of so called classical size effect. The relationship between the depletion layer width and the built-in potential in the asymptotes of infinitely large core radius transforms to square-root dependence specific for conventional planar p-n-junctions. The explicit equation is derived to compute the capacitance of radial p-n-junction. The current-voltage behavior is also carefully determined taking into account the “short base" effects.

Keywords: Snanowire, p-n- junction, barrier capacitance, high injection.

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2161 Evaluation of Total Cross Section of Photo-Ionization of Helium in Weak Field on Base of Trajectory Method

Authors: Alexander B. Bichkov, Valery V. Smirnov

Abstract:

Total cross section of helium atom photo-ionization by weak short pulse is calculated using the variant of trajectory method, developed in our earlier work. The method enables simple estimation of total ionization probability (or cross section) without integration of differential one.

Keywords: Evaluation of Photo-Ionization, Helium, Trajectory Method

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2160 Synthesis, Investigation, DFT Study and Biological Activity of Zirconium (IV) Complexes

Authors: Salem El-t. Ashoor, Ibtisam M. Ediab

Abstract:

Zirconium diamine and triamine complexes can possess biological activities. These complexes were synthesised via the reaction of equimolar quantities of 1,10-phenanthroline {NC3H3(C6H2)NC3H3} (L1) or 4-4-amino phenazone {ONC6H5(NH)CH(NH2} (L2) or diphenyl carbizon {HNNCO(NH)2(C6H5)} (L3) with a Zirconium Salt {ZrOCl2} in a 1:1 ratio to form complexes [{NC3H3(C6H2)NC3H3}ZrOCl2}] [ZrOCl2L1], [{(O2NC6H4(NH)(NH2)}ZrOCl2] [ZrOCl2L2] and [{HNNCO(NH)2(C6H5)ZrOCl2}] [ZrOCl2L3] respectively. They were characterised using Fourier Transform Infrared (FT-IR) and UV-Visible spectroscopy. Also a variable temperature study of these complexes was completed, using UV-Visible spectroscopy to observe electronic transitions under temperature control. Also a DFT study was done on these complexes via the information from FT-IR and UV-Visible spectroscopy.

These complexes were found to show different inhibition to the growth of bacterial strains of Bacillus spp. & Klebsiella spp. & E. coli & Proteus spp. & Pseudomona spp. at different concentrations (0.001, 0.2 and 1M). For better understanding these complexes were examined by using a Density Functional Theory (DFT) calculation.

Keywords: (1:10-phenanthroline) (L1), 4-4-amino phenazone (L2), diphenyl carbizon (L3), DFT study, antibacterial.

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2159 An Optimization Model for Natural Gas Supply Chain through a Cost Approach under Uncertainty

Authors: A. Azadeh, Z. Raoofi

Abstract:

Natural gas, as one of the most important sources of energy for many of the industrial and domestic users all over the world, has a complex, huge supply chain which is in need of heavy investments in all the phases of exploration, extraction, production, transportation, storage and distribution. The main purpose of supply chain is to meet customers’ need efficiently and with minimum cost. In this study, with the aim of minimizing economic costs, different levels of natural gas supply chain in the form of a multi-echelon, multi-period fuzzy linear programming have been modeled. In this model, different constraints including constraints on demand satisfaction, capacity, input/output balance and presence/absence of a path have been defined. The obtained results suggest efficiency of the recommended model in optimal allocation and reduction of supply chain costs.

Keywords: Cost Approach, Fuzzy Theory, Linear Programming, Natural Gas Supply Chain.

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2158 The Way Classroom Functions: Another Hidden Curriculum to be Explored

Authors: Victoria Konidari, Yvan Abernot

Abstract:

This paper seeks to explore the actual classroom setting, to examine its role for students- learning, and attitude in the class. It presents a theoretical approach of the classroom as system to be explored and examines the concrete reality of Greek secondary education students, under the light of the above approach. Based on the findings of a quantitative and qualitative research, authors propose a rather ontological approach of the classroom and underline what the key-elements for such approach should be. The paper explores extensively the theoretical dimensions for the change of paradigm required and addresses the new issues to be considered.

Keywords: Group, class, collective subject, field, temporality, ontology.

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2157 Systematic Approach for Energy-Supply-Orientated Production Planning

Authors: F. Keller, G. Reinhart

Abstract:

The efficient and economic allocation of resources is one main goal in the field of production planning and control. Nowadays, a new variable gains in importance throughout the planning process: Energy. Energy-efficiency has already been widely discussed in literature, but with a strong focus on reducing the overall amount of energy used in production. This paper provides a brief systematic approach, how energy-supply-orientation can be used for an energy-cost-efficient production planning and thus combining the idea of energy-efficiency and energy-flexibility.

Keywords: Production planning and control, energy, efficiency, flexibility.

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2156 The Destruction of Confucianism and Socialism in Chinese Popular Comedy Films

Authors: Shu Hui

Abstract:

Since 2010, the genre of comedy became predominant in film market in China. However, compared with the huge commercial success, these films received severe public criticism. These films are referred as trash (lan pian) by the public because of the fragment narrative, the non-professional photographing and advocating money warship. The paper aims to explain the contradictive phenomena between the higher box office and the lower mouth of word within hegemony theory. Four popular comedies that ranked top 20 in domestic revenue in the year the film released will be chosen to analyze their popularity in general. Differing from other popular films, these comedies’ popularity is generated from their disruptive pleasures instead of good stories or photographing. The destruction in Confucianism and socialism formulated the public consent or popularity, and caused the public criticism as well. Moreover, the happy-endings restore the normality at the superficial level.

Keywords: Confucianism, destruction, reconciliation, socialism.

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2155 Operations Research Applications in Audit Planning and Scheduling

Authors: Abdel-Aziz M. Mohamed

Abstract:

This paper presents a state-of-the-art survey of the operations research models developed for internal audit planning. Two alternative approaches have been followed in the literature for audit planning: (1) identifying the optimal audit frequency; and (2) determining the optimal audit resource allocation. The first approach identifies the elapsed time between two successive audits, which can be presented as the optimal number of audits in a given planning horizon, or the optimal number of transactions after which an audit should be performed. It also includes the optimal audit schedule. The second approach determines the optimal allocation of audit frequency among all auditable units in the firm. In our review, we discuss both the deterministic and probabilistic models developed for audit planning. In addition, game theory models are reviewed to find the optimal auditing strategy based on the interactions between the auditors and the clients.

Keywords: Operations research applications, audit frequency, audit planning, audit-staff scheduling.

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