Search results for: Accounting Standards
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 601

Search results for: Accounting Standards

331 Designing and Implementation of a Method Comprising One to One Web-Based Real-Time Communications

Authors: Lata Kiran Dey, Rajendra Kumar, Biren Karmakar

Abstract:

Web Real-Time Communications is a collection of standards, and protocols, which provide real-time communications capabilities between web browsers and devices. This paper outlines the design and further implementation of a web real-time communications method on a secure web application having audio and video call capabilities. This proposed application may put up a system that will be able to work over both desktop as well as mobile browsers. Web Real-Time Communications (WebRTC) also gives a set of JavaScript standard Real-Time Communications (RTC) Application Programming Interfaces (APIs), which primarily work over the RTC framework. This helps to build a suitable communication application, which enables the audio, video, and message transfer between today’s modern browsers having WebRTC support.

Keywords: WebRTC, Session Initiation Protocol, SIP, RTC, JavaScript, Secure Real Time Protocol, SRTP, Secure Web Sockets, Browser.

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330 Governance through Cooperation: Solvit System and its Role in the Correct Implementation of the European Law by the National Public Administrations

Authors: C. Mătusescu, C. Mares, C. Gilia

Abstract:

The Implementation of the Union law faces major challenges today. If for a long period of time, the Community and the Union have persevered in their legislative vocation, now one can notice that this large legislative quantity has complicated the task of knowledge and of application the European standards. Under these circumstances, it became necessary, in order to give effectiveness to the European legislation, the development of some operational application criteria and the generation of some new implementation tools. The correct application of the European Union legislation by the national public administrations was considered by the European Commission as being crucial for further integration and proper functioning of the internal market. Among the initiatives launched in the past years to promote the exchange of good administrative practices in the correct application of European Union legislation, SOLVIT net has proved to be one of the most effective.

Keywords: Cooperation, European law, informal mechanisms, internal market, SOLVIT.

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329 Perception and Implementation of Machine Translation Applications by the Iranian English Translators

Authors: Abdul Amir Hazbavi

Abstract:

The present study is an attempt to provide a relatively comprehensive preview of the Iranian English translators’ perception on Machine Translation. Furthermore, the study tries to shed light on the status of implementation of Machine Translation among the Iranian English Translators. To reach the aforementioned objectives, the Localization Industry Standards Association’s questioner for measuring perceptions with regard to the adoption of a technology innovation was adapted and used to investigate the perception and implementation of Machine Translation applications by the Iranian English language translators. The participants of the study were 224 last-year undergraduate Iranian students of English translation at 10 universities across the country. The study revealed a very low level of adoption and a very high level of willingness to get familiar with and learn about Machine Translation, as well as a positive perception of and attitude toward Machine Translation by the Iranian English translators.

Keywords: Translation Technology, Machine Translation, Perception and Implementation.

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328 Energy Consumption and GHG Production in Railway and Road Passenger Regional Transport

Authors: Martin Kendra, Tomas Skrucany, Jozef Gnap, Jan Ponicky

Abstract:

Paper deals with the modeling and simulation of energy consumption and GHG production of two different modes of regional passenger transport – road and railway. These two transport modes use the same type of fuel – diesel. Modeling and simulation of the energy consumption in transport is often used due to calculation satisfactory accuracy and cost efficiency. Paper deals with the calculation based on EN standards and information collected from technical information from vehicle producers and characteristics of tracks. Calculation included maximal theoretical capacity of bus and train and real passenger’s measurement from operation. Final energy consumption and GHG production is calculated by using software simulation. In evaluation of the simulation is used system “well to wheel”.

Keywords: Bus, energy consumption, GHG, production, simulation, train.

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327 Using Knowledge Management and Visualisation Concepts to Improve Patients and Hospitals Staff Workflow

Authors: A. A. AlRasheed, A. Atkins, R. Campion

Abstract:

This paper focuses on using knowledge management and visualisation concepts to improve the patients and hospitals employee’s workflow. Hospitals workflow is a complex and complicated process and poor patient flow can put both patients and a hospital’s reputation at risk, and can threaten the facility’s financial sustainability. Healthcare leaders are under increased pressure to reduce costs while maintaining or increasing patient care standards. In this paper, a framework is proposed to help improving patient experience, staff satisfaction, and operational efficiency across hospitals by using knowledge management based visualisation concepts. This framework is using real-time visibility to track and monitor location and status of patients, staff, rooms, and medical equipment.

Keywords: Knowledge management, visualisation, patients, hospitals, healthcare workers, workflow, improvements.

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326 Hospitals Disaster Preparedness during Arab Spring in Yemen

Authors: Saleem Ahmed Aladhrai, Pier Luigi Ingrassia, Nahid K. El- Bakri

Abstract:

Objective: The objective of this paper is to assess the hospitals preparedness for emergency using WHO standards. Method: This is a cross-sectional study, consisted of site visit, questionnaire survey, 16 health facilities were included. The WHO standard for emergency preparedness of health facilities was used to evaluate and assess the hospitals preparedness of health facilities. Result: 13 hospitals were responded. They scored below average in all measure >75%), while above average score was in 7 out 9 nine measure with a range of 8%-25%. Un acceptable below average was noted in two measures only. Discussion: The biggest challenge facing the hospitals in their emergency intervention is the lack of pre-emergency and emergency preparedness plans as well as the coordination of the hospitals response mechanisms. Conclusion: The studied hospitals presently are far from international disasters preparedness protocols. That necessitates improvements in emergency preparedness, as well as in physician skills for injury management.

Keywords: Arab Spring, Yemen, Hospital Preparedness, Disaster.

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325 The Role of the Internal Audit Unit in Detecting and Preventing Fraud at Public Universities in West Java, Indonesia

Authors: Fury Khristianty Fitriyah

Abstract:

This study aims to identify the extent of the role of the Satuan Pengawas Intern (Internal Audit Unit) in detecting and preventing fraud in public universities in West Java under the Ministry of Research, Technology and Higher Education. The research method applied was a qualitative case study approach, while the unit of analysis for this study is the Internal Audit Unit at each public university. Results of this study indicate that the Internal Audit Unit is able to detect and prevent fraud within a public university environment by means of red flags to mark accounting anomalies. These stem from inaccurate budget planning that prompts inappropriate use of funds, exacerbated by late disbursements of funds, which potentially lead to fictitious transactions, and discrepancies in recording state-owned assets into a state property management system (SIMAK BMN), which, if not conducted properly, potentially causes loss to the state.

Keywords: Internal Audit Unit, efficiency, fraud, public university.

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324 Evaluation of Methodologies for Measuring Harmonics and Inter-Harmonics in Photovoltaic Facilities

Authors: Anésio de Leles F. Filho, Wesley R. de Oliveira, Jéssica S. G. Pena, Jorge A. C. Angarita

Abstract:

The increase in electric power demand in face of environmental issues has intensified the participation of renewable energy sources such as photovoltaics, in the energy matrix of various countries. Due to their operational characteristics, they can generate time-varying harmonic and inter-harmonic distortions. For this reason, the application of methods of measurement based on traditional Fourier analysis, as proposed by IEC 61000-4-7, can provide inaccurate results. Considering the aspects mentioned herein, came the idea of the development of this work which aims to present the results of a comparative evaluation between a methodology arising from the combination of the Prony method with the Kalman filter and another method based on the IEC 61000-4-30 and IEC 61000-4-7 standards. Employed in this study were synthetic signals and data acquired through measurements in a 50kWp photovoltaic installation.

Keywords: Harmonics, inter-harmonics, IEC61000-4-7, parametric estimators, photovoltaic generation.

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323 Key Concepts of 5th Generation Mobile Technology

Authors: H. Magri, N. Abghour, M. Ouzzif

Abstract:

The 5th generation of mobile networks is term used in various research papers and projects to identify the next major phase of mobile telecommunications standards. 5G wireless networks will support higher peak data rate, lower latency and provide best connections with QoS guarantees. In this article, we discuss various promising technologies for 5G wireless communication systems, such as IPv6 support, World Wide Wireless Web (WWWW), Dynamic Adhoc Wireless Networks (DAWN), BEAM DIVISION MULTIPLE ACCESS (BDMA), Cloud Computing, cognitive radio technology and FBMC/OQAM. This paper is organized as follows: First, we will give introduction to 5G systems, present some goals and requirements of 5G. In the next, basic differences between 4G and 5G are given, after we talk about key technology innovations of 5G systems and finally we will conclude in last Section.

Keywords: WWWW, BDMA, DAWN, 5G, 4G, IPv6, Cloud Computing, cognitive radio, FBMC/OQAM.

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322 Towards Bridging the Gap between the ESP Classroom and the Workplace: Content and Language Needs Analysis in English for an Administrative Studies Course

Authors: Vesna Vulić

Abstract:

Croatia has made large steps forward in the development of higher education over the past 10 years. Purposes and objectives of the tertiary education system are focused on the personal development of young people so that they obtain competences for employment on a flexible labour market. The most frequent tensions between the tertiary institutions and employers are complaints that the current tertiary education system still supplies students with an abundance of theoretical knowledge and not enough practical skills. Polytechnics and schools of professional higher education should deliver professional education and training that will satisfy the needs of their local communities. The 21st century sets demand on undergraduates as well as their lecturers to strive for the highest standards. The skills students acquire during their studies should serve the needs of their future professional careers. In this context, teaching English for Specific Purposes (ESP) presents an enormous challenge for teachers. They have to cope with teaching the language in classes with a large number of students, limitations of time, inadequate equipment and teaching material; most frequently, this leads to focusing on specialist vocabulary neglecting the development of skills and competences required for future employment. Globalization has transformed the labour market and set new standards a perspective employee should meet. When knowledge of languages is considered, new generic skills and competences are required. Not only skillful written and oral communication is needed, but also information, media, and technology literacy, learning skills which include critical and creative thinking, collaborating and communicating, as well as social skills. The aim of this paper is to evaluate the needs of two groups of ESP first year Undergraduate Professional Administrative Study students taking ESP as a mandatory course: 47 first-year Undergraduate Professional Administrative Study students, 21 first-year employed part-time Undergraduate Professional Administrative Study students and 30 graduates with a degree in Undergraduate Professional Administrative Study with various amounts of work experience. The survey adopted a quantitative approach with the aim to determine the differences between the groups in their perception of the four language skills and different areas of law, as well as getting the insight into students' satisfaction with the current course and their motivation for studying ESP. Their perceptions will be compared to the results of the questionnaire conducted among sector professionals in order to examine how they perceive the same elements of the ESP course content and to what extent it fits into their working environment. The results of the survey indicated that there is a strong correlation between acquiring work experience and the level of importance given to particular areas of law studied in an ESP course which is in line with our initial hypothesis. In conclusion, the results of the survey should help lecturers in re-evaluating and updating their ESP course syllabi.

Keywords: English for Specific Purposes, ESP, language skills, motivation, needs analysis.

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321 Fair Value Implementation of Financial Asset: Evidence in Indonesia’s Banking Sector

Authors: Alhamdi Alfi Fajri

Abstract:

The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.

Keywords: Fair value, PSAK No. 55, PSAK No. 60, information asymmetry, banks.

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320 Image Compression Using Multiwavelet and Multi-Stage Vector Quantization

Authors: S. Esakkirajan, T. Veerakumar, V. Senthil Murugan, P. Navaneethan

Abstract:

The existing image coding standards generally degrades at low bit-rates because of the underlying block based Discrete Cosine Transform scheme. Over the past decade, the success of wavelets in solving many different problems has contributed to its unprecedented popularity. Due to implementation constraints scalar wavelets do not posses all the properties such as orthogonality, short support, linear phase symmetry, and a high order of approximation through vanishing moments simultaneously, which are very much essential for signal processing. New class of wavelets called 'Multiwavelets' which posses more than one scaling function overcomes this problem. This paper presents a new image coding scheme based on non linear approximation of multiwavelet coefficients along with multistage vector quantization. The performance of the proposed scheme is compared with the results obtained from scalar wavelets.

Keywords: Image compression, Multiwavelets, Multi-stagevector quantization.

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319 Design Optimization of Cutting Parameters when Turning Inconel 718 with Cermet Inserts

Authors: M. Aruna, V. Dhanalaksmi

Abstract:

Inconel 718, a nickel based super-alloy is an extensively used alloy, accounting for about 50% by weight of materials used in an aerospace engine, mainly in the gas turbine compartment. This is owing to their outstanding strength and oxidation resistance at elevated temperatures in excess of 5500 C. Machining is a requisite operation in the aircraft industries for the manufacture of the components especially for gas turbines. This paper is concerned with optimization of the surface roughness when turning Inconel 718 with cermet inserts. Optimization of turning operation is very useful to reduce cost and time for machining. The approach is based on Response Surface Method (RSM). In this work, second-order quadratic models are developed for surface roughness, considering the cutting speed, feed rate and depth of cut as the cutting parameters, using central composite design. The developed models are used to determine the optimum machining parameters. These optimized machining parameters are validated experimentally, and it is observed that the response values are in reasonable agreement with the predicted values.

Keywords: Inconel 718, Optimization, Response Surface Methodology (RSM), Surface roughness

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318 A Value-Oriented Metamodel for Small and Medium Enterprises’ Decision Making

Authors: Romain Ben Taleb, Aurélie Montarnal, Matthieu Lauras, Mathieu Dahan, Romain Miclo

Abstract:

To be competitive and sustainable, any company has to maximize its value. However, unlike listed companies that can assess their values based on market shares, most Small and Medium Enterprises (SMEs) which are non-listed cannot have direct and live access to this critical information. Traditional accounting reports only give limited insights to SME decision-makers about the real impact of their day-to-day decisions on the company’s performance and value. Most of the time, an SME’s financial valuation is made one time a year as the associated process is time and resource-consuming, requiring several months and external expertise to be completed. To solve this issue, we propose in this paper a value-oriented metamodel that enables real-time and dynamic assessment of the SME’s value based on the large definition of their assets. These assets cover a wider scope of resources of the company and better account for immaterial assets. The proposal, which is illustrated in a case study, discusses the benefits of incorporating assets in the SME valuation.

Keywords: SME, metamodel, decision support system, financial valuation.

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317 Using Structural Equation Modeling in Causal Relationship Design for Balanced-Scorecards' Strategic Map

Authors: A. Saghaei, R. Ghasemi

Abstract:

Through 1980s, management accounting researchers described the increasing irrelevance of traditional control and performance measurement systems. The Balanced Scorecard (BSC) is a critical business tool for a lot of organizations. It is a performance measurement system which translates mission and strategy into objectives. Strategy map approach is a development variant of BSC in which some necessary causal relations must be established. To recognize these relations, experts usually use experience. It is also possible to utilize regression for the same purpose. Structural Equation Modeling (SEM), which is one of the most powerful methods of multivariate data analysis, obtains more appropriate results than traditional methods such as regression. In the present paper, we propose SEM for the first time to identify the relations between objectives in the strategy map, and a test to measure the importance of relations. In SEM, factor analysis and test of hypotheses are done in the same analysis. SEM is known to be better than other techniques at supporting analysis and reporting. Our approach provides a framework which permits the experts to design the strategy map by applying a comprehensive and scientific method together with their experience. Therefore this scheme is a more reliable method in comparison with the previously established methods.

Keywords: BSC, SEM, Strategy map.

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316 Effects of IPPC Permits on Ambient Air Quality

Authors: C. Cafaro, P. Ceci, L. De Giorgi

Abstract:

The aim of this paper is to give an assessment of environmental effects of IPPC permit conditions of installations that are in specific territory with high concentration of industrial activities. The IPPC permit is the permit that each operator should hold to operate the installation as stated by the directive 2010/75/UE on industrial emissions (integrated pollution prevention and control), known as IED (Industrial Emissions Directive). The IPPC permit includes all the measures necessary to achieve a high level of protection of the environment as a whole, also defining the monitoring requirements as measurement methodology, frequency and evaluation procedure. The emissions monitoring of a specific plant may also give indications of the contribution of these emissions on the air quality of a definite area. So, it is clear that the IPPC permits are important tools both to improve the environmental framework and to achieve the air quality standards, assisting to assess the possible industrial sources contributions to air pollution.

Keywords: IPPC, IED, emissions, permits, air quality, large combustion plants.

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315 The Prospective Assessment of Zero-Energy Dwellings

Authors: Jovana Dj. Jovanovic, Svetlana M. Stevovic

Abstract:

The highest priority of so called, projected passive houses is to meet the appropriate energy demand. Every single material and layer which is injected into a dwelling has a certain energy quantity stored. The passive houses include optimized insulation levels with minimal thermal bridges, minimum of air leakage through the building, utilization of passive solar and internal gains, and good circulation of air which leans on mechanical ventilation system. The focus of this paper is on passive house features, benefits and targets, their feasibility and energy demands which are set up during each project. Numerous passive house-standards outline the very significant role of zero-energy dwellings towards the modern label of sustainable development. It is clear that the performance of both built and existing housing stock must be addressed if the population across the world sets out the energy objectives. This scientific article examines passive house features since the many passive house cases are launched.

Keywords: Benefits, energy demands, passive houses, sustainable development.

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314 Evaluation of Iranian Standard for Assessment of Liquefaction Potential of Cohesionless Soils Based on Standard Penetration Test

Authors: Reza Ziaie Moayad, Azam Kouhpeyma

Abstract:

In-situ testing is preferred to evaluate the liquefaction potential in cohesionless soils due to high disturbance during sampling. Although new in-situ methods with high accuracy have been developed, standard penetration test, the simplest and the oldest in-situ test, is still used due to the profusion of the recorded data. This paper reviews the Iranian standard of evaluating liquefaction potential in soils (codes 525) and compares the liquefaction assessment methods based on standard penetration test (SPT) results on cohesionless soil in this standard with the international standards. To this, methods for assessing liquefaction potential are compared with what is presented in standard 525. It is found that although the procedure used in Iranian standard of evaluating the potential of liquefaction has not been updated according to the new findings, it is a conservative procedure.

Keywords: cohesionless soil, liquefaction, SPT, Iranian liquefaction standard

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313 An Assessment of Technological Competencies on Professional Service Firms Business Performance

Authors: Sulaiman Ainin, Yusniza Kamar ulzaman, Abdul Ghani Farinda

Abstract:

This study was initiated with a three prong objective. One, to identify the relationship between Technological Competencies factors (Technical Capability, Firm Innovativeness and E-Business Practices and professional service firms- business performance. To investigate the predictors of professional service firms business performance and finally to evaluate the predictors of business performance according to the type of professional service firms, a survey questionnaire was deployed to collect empirical data. The questionnaire was distributed to the owners of the professional small medium size enterprises services in the Accounting, Legal, Engineering and Architecture sectors. Analysis showed that all three Technology Competency factors have moderate effect on business performance. In addition, the regression models indicate that technical capability is the most highly influential that could determine business performance, followed by e-business practices and firm innovativeness. Subsequently, the main predictor of business performance for all types of firms is Technical capability.

Keywords: technology competency, technology capability, innovativeness, E-business practice

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312 Requirements Engineering for Enterprise Applications Development: Seven Challenges in Higher Education Environment

Authors: Jamaludin Sallim

Abstract:

This paper describes the challenges on the requirements engineering for developing an enterprise applications in higher education environment. The development activities include software implementation, maintenance, and enhancement and support for online transaction processing and overnight batch processing. Generally, an enterprise application for higher education environment may include Student Information System (SIS), HR/Payroll system, Financial Systems etc. By the way, there are so many challenges in requirement engineering phases in order to provide two distinctive services that are production processing support and systems development.

Keywords: enterprise applications development, enterprise information systems, business process, requirement engineering, requirement standards, software development activities, software requirement reviews.

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311 The Determinants of Voluntary Disclosure in Croatia

Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

Abstract:

Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analyzed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.

Keywords: Annual report, Croatian companies, Disclosure index, Voluntary disclosure.

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310 A Previously Underappreciated Impact on Global Warming caused by the Geometrical and Physical Properties of desert sand

Authors: Y. F. Yang, B. T. Wang, J. J. Fan, J. Yin

Abstract:

The previous researches focused on the influence of anthropogenic greenhouse gases exerting global warming, but not consider whether desert sand may warm the planet, this could be improved by accounting for sand's physical and geometric properties. Here we show, sand particles (because of their geometry) at the desert surface form an extended surface of up to 1 + π/4 times the planar area of the desert that can contact sunlight, and at shallow depths of the desert form another extended surface of at least 1 + π times the planar area that can contact air. Based on this feature, an enhanced heat exchange system between sunlight, desert sand, and air in the spaces between sand particles could be built up automatically, which can increase capture of solar energy, leading to rapid heating of the sand particles, and then the heating of sand particles will dramatically heat the air between sand particles. The thermodynamics of deserts may thus have contributed to global warming, especially significant to future global warming if the current desertification continues to expand.

Keywords: global warming, desert sand, extended surface, heat exchange, thermodynamics

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309 BIP-Based Alarm Declaration and Clearing in SONET Networks Employing Automatic Protection Switching

Authors: Vitalice K. Oduol, C. Ardil

Abstract:

The paper examines the performance of bit-interleaved parity (BIP) methods in error rate monitoring, and in declaration and clearing of alarms in those transport networks that employ automatic protection switching (APS). The BIP-based error rate monitoring is attractive for its simplicity and ease of implementation. The BIP-based results are compared with exact results and are found to declare the alarms too late, and to clear the alarms too early. It is concluded that the standards development and systems implementation should take into account the fact of early clearing and late declaration of alarms. The window parameters defining the detection and clearing thresholds should be set so as to build sufficient hysteresis into the system to ensure that BIP-based implementations yield acceptable performance results.

Keywords: Automatic protection switching, bit interleaved parity, excessive bit error rate

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308 Performance Evaluation of the Post-Installed Anchor for Sign Structure

Authors: Wooyoung Jung, Minho Kwon, Jinsup Kim, Buseog Ju

Abstract:

Numerous experimental tests for post-installed anchor systems drilled in hardened concrete were conducted in order to estimate pull-out and shear strength accounting for uncertainties such as torque ratios, embedment depths and different diameters in demands. In this study, the strength of the systems was significantly changed by the effect of those three uncertainties during pull-out experimental tests, whereas the shear strength of the systems was not affected by torque ratios. It was also shown that concrete cone failure or damage mechanism was generally investigated during and after pull-out tests and in shear strength tests, mostly the anchor systems were failed prior to failure of primary structural system. Furthermore, 3D finite element model for the anchor systems was created by ABAQUS for the numerical analysis. The verification of finite element model was identical till the failure points to the load-displacement relationship specified by the experimental tests.

Keywords: Post-installed anchor, Pull-out test, Shear test, Torque , ABAQUS.

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307 An Overview of Corroded Pipe Repair Techniques Using Composite Materials

Authors: K. S. Lim, S. N. A. Azraai, N. M. Noor, N. Yahaya

Abstract:

Polymeric composites are being increasingly used as repair material for repairing critical infrastructures such as building, bridge, pressure vessel, piping and pipeline. Technique in repairing damaged pipes is one of the major concerns of pipeline owners. Considerable researches have been carried out on the repair of corroded pipes using composite materials. This article attempts a short review of the subject matter to provide insight into various techniques used in repairing corroded pipes, focusing on a wide range of composite repair systems. These systems including pre-cured layered, flexible wet lay-up, pre-impregnated, split composite sleeve and flexible tape systems. Both advantages and limitations of these repair systems were highlighted. Critical technical aspects have been discussed through the current standards and practices. Research gaps and future study scopes in achieving more effective design philosophy are also presented.

Keywords: Composite materials, pipeline, repair technique, polymers.

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306 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.

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305 The Ethics of Instream Flows: Science and Policy in Southern Alberta, Canada

Authors: Jeremy J. Schmidt

Abstract:

Securing instream flows for aquatic ecosystems is critical for sustainable water management and the promotion of human and environmental health. Using a case study from the semiarid region of southern Alberta (Canada) this paper considers how the determination of instream flow standards requires judgments with respect to: (1) The relationship between instream flow indicators and assessments of overall environmental health; (2) The indicators used to determine adequate instream flows, and; (3) The assumptions underlying efforts to model instream flows given data constraints. It argues that judgments in each of these areas have an inherently ethical component because instream flows have direct effects on the water(s) available to meet obligations to humans and non-humans. The conclusion expands from the case study to generic issues regarding instream flows, the growing water ethics literature and prospects for linking science to policy.

Keywords: ethics, instream flows, policy, science, watermanagement

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304 A Comparative Study of Afghan Traditional and Contemporary Courtyard Housing Regarding Affordable Planning and Sustainability

Authors: Mohammad Saraj Sharifzai, Keisuke Kitagawa, Mohammad Kamil Halimee, Javid Habib, Daishi Sakaguchi

Abstract:

The purpose of this research is to upgrade a pleasing, sustainable and safe shelter in the Afghan urban community. It also aims to maintain traditional housing, which is fitted to its environment, while attempting to upgrade it with new, traditional standards. The three main objectives of this study are to upgrade the traditional courtyard house to become safe and sustainable today and tomorrow; to fit the contemporary house environmentally and culturally, and to suppress or reduce the broad gap between traditional and contemporary housing. The paper tries to exhibit and analyze the sustainably best practices available in both traditional and contemporary courtyard housing in Afghanistan. For instance, the use of thick walls and Tawa-Khana (floor heating system) shows the best sustainable practice in that context.

Keywords: Afghan Traditional Courtyard Housing (ATCH), Afghan Contemporary Courtyard Housing (ACCH), suitability planning, affordable and thermal comfort.

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303 A Comparative Study on Available IPv6 Platforms for Wireless Sensor Network

Authors: Usman Sarwar, Gopinath Sinniah Rao, Zeldi Suryady, Reza Khoshdelniat

Abstract:

The low power wireless sensor devices which usually uses the low power wireless private area network (IEEE 802.15.4) standard are being widely deployed for various purposes and in different scenarios. IPv6 low power wireless private area network (6LoWPAN) was adopted as part of the IETF standard for the wireless sensor devices so that it will become an open standard compares to other dominated proprietary standards available in the market. 6LoWPAN also allows the integration and communication of sensor nodes with the Internet more viable. This paper presents a comparative study on different available IPv6 platforms for wireless sensor networks including open and close sources. It also discusses about the platforms used by these stacks. Finally it evaluates and provides appropriate suggestions which can be use for selection of required IPv6 stack for low power devices.

Keywords: 6LoWPAN Stacks, 6LoWPAN Platforms, m-Stack, NanoStack, uIPv6, PhyNet 6LoWPAN, Jennic 6LoWPAN.

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302 Evaluation of the Role of Advocacy and the Quality of Care in Reducing Health Inequalities for People with Autism, Intellectual and Developmental Disabilities at Sheffield Teaching Hospitals

Authors: Jonathan Sahu, Jill Aylott

Abstract:

Individuals with Autism, Intellectual and Developmental disabilities (AIDD) are one of the most vulnerable groups in society, hampered not only by their own limitations to understand and interact with the wider society, but also societal limitations in perception and understanding. Communication to express their needs and wishes is fundamental to enable such individuals to live and prosper in society. This research project was designed as an organisational case study, in a large secondary health care hospital within the National Health Service (NHS), to assess the quality of care provided to people with AIDD and to review the role of advocacy to reduce health inequalities in these individuals. Methods: The research methodology adopted was as an “insider researcher”. Data collection included both quantitative and qualitative data i.e. a mixed method approach. A semi-structured interview schedule was designed and used to obtain qualitative and quantitative primary data from a wide range of interdisciplinary frontline health care workers to assess their understanding and awareness of systems, processes and evidence based practice to offer a quality service to people with AIDD. Secondary data were obtained from sources within the organisation, in keeping with “Case Study” as a primary method, and organisational performance data were then compared against national benchmarking standards. Further data sources were accessed to help evaluate the effectiveness of different types of advocacy that were present in the organisation. This was gauged by measures of user and carer experience in the form of retrospective survey analysis, incidents and complaints. Results: Secondary data demonstrate near compliance of the Organisation with the current national benchmarking standard (Monitor Compliance Framework). However, primary data demonstrate poor knowledge of the Mental Capacity Act 2005, poor knowledge of organisational systems, processes and evidence based practice applied for people with AIDD. In addition there was poor knowledge and awareness of frontline health care workers of advocacy and advocacy schemes for this group. Conclusions: A significant amount of work needs to be undertaken to improve the quality of care delivered to individuals with AIDD. An operational strategy promoting the widespread dissemination of information may not be the best approach to deliver quality care and optimal patient experience and patient advocacy. In addition, a more robust set of standards, with appropriate metrics, needs to be developed to assess organisational performance which will stand the test of professional and public scrutiny.

Keywords: Autism, intellectual developmental disabilities, advocacy, health inequalities, quality of care.

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