Search results for: Advanced Accounting Practices
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1392

Search results for: Advanced Accounting Practices

132 Triple Intercell Bar for Electrometallurgical Processes: A Design to Increase PV Energy Utilization

Authors: Eduardo P. Wiechmann, Jorge A. Henríquez, Pablo E. Aqueveque, Luis G. Muñoz

Abstract:

PV energy prices are declining rapidly. To take advantage of the benefits of those prices and lower the carbon footprint, operational practices must be modified. Undoubtedly, it challenges the electrowinning practice to operate at constant current throughout the day. This work presents a technology that contributes in providing modulation capacity to the electrode current distribution system. This is to raise the day time dc current and lower it at night. The system is a triple intercell bar that operates in current-source mode. The design is a capping board free dogbone type of bar that ensures an operation free of short circuits, hot swapability repairs and improved current balance. This current-source system eliminates the resetting currents circulating in equipotential bars. Twin auxiliary connectors are added to the main connectors providing secure current paths to bypass faulty or impaired contacts. All system conductive elements are positioned over a baseboard offering a large heat sink area to the ventilation of a facility. The system works with lower temperature than a conventional busbar. Of these attributes, the cathode current balance property stands out and is paramount for day/night modulation and the use of photovoltaic energy. A design based on a 3D finite element method model predicting electric and thermal performance under various industrial scenarios is presented. Preliminary results obtained in an electrowinning facility with industrial prototypes are included.

Keywords: Electrowinning, intercell bars, PV energy, current modulation.

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131 Levels of Students’ Understandings of Electric Field Due to a Continuous Charged Distribution: A Case Study of a Uniformly Charged Insulating Rod

Authors: Thanida Sujarittham, Narumon Emarat, Jintawat Tanamatayarat, Kwan Arayathanitkul, Suchai Nopparatjamjomras

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Electric field is an important fundamental concept in electrostatics. In high-school, generally Thai students have already learned about definition of electric field, electric field due to a point charge, and superposition of electric fields due to multiple-point charges. Those are the prerequisite basic knowledge students holding before entrancing universities. In the first-year university level, students will be quickly revised those basic knowledge and will be then introduced to a more complicated topic—electric field due to continuous charged distributions. We initially found that our freshman students, who were from the Faculty of Science and enrolled in the introductory physic course (SCPY 158), often seriously struggled with the basic physics concepts—superposition of electric fields and inverse square law and mathematics being relevant to this topic. These also then resulted on students’ understanding of advanced topics within the course such as Gauss's law, electric potential difference, and capacitance. Therefore, it is very important to determine students' understanding of electric field due to continuous charged distributions. The open-ended question about sketching net electric field vectors from a uniformly charged insulating rod was administered to 260 freshman science students as pre- and post-tests. All of their responses were analyzed and classified into five levels of understandings. To get deep understanding of each level, 30 students were interviewed toward their individual responses. The pre-test result found was that about 90% of students had incorrect understanding. Even after completing the lectures, there were only 26.5% of them could provide correct responses. Up to 50% had confusions and irrelevant ideas. The result implies that teaching methods in Thai high schools may be problematic. In addition for our benefit, these students’ alternative conceptions identified could be used as a guideline for developing the instructional method currently used in the course especially for teaching electrostatics.

Keywords: Electrostatics Electric field due to continuous charged distributions, inverse square law, superposition principle, levels of student understandings.

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130 Relevant Stakeholders in Environmental Management Organization: The Case of Industries Três Rios/RJ

Authors: Beatriz dos Anjos Furtado, Marina Barreiros Lamim, Camila Avozani Zago, Julianne Alvim Milward-de-Azevedo, Luís Cláudio Meirelles de Medeiros

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The intense process of economic acceleration, expansion of industrial activities and capitalism, combined with population growth, while promoting the development, bring environmental consequences and dynamics of locations. It can be seen that society is seeking to break with old paradigms of capitalist society, seeking to reconcile growth with sustainable development, with a change of mentality of the stakeholders of the production process (shareholders, employees, suppliers, customers, governments, and neighbors, groups citizens and the public in general). In this context, this research aims to map the stakeholders interested in environmental management in industries located in the city of Três Rios/RJ. The city of Três Rios is located in South-Central region of the state of Rio de Janeiro - Brazil. Methodological resources used refer to descriptive and field research, whose nature is qualitative and quantitative. It is also of multicases studies in the study area, and the data collection occurred by means of semi-structured questionnaires and interviews with employees related to the environmental area of the industries located in Três Rios and registered at the Federation of Industries the State of Rio de Janeiro - FIRJAN in the version of 2013 and active in federal revenue. Through this research it observed, among other things, the stakeholders involved in the environmental management process of “Três Rios” industry respondents, and those responding to the demands of environmental management.

Keywords: Environmental management, environmental practices, industry, stakeholders.

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129 Rail Corridors between Minimal Use of Train and Unsystematic Tightening of Population: A Methodological Essay

Authors: A. Benaiche

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In the current situation, the automobile has become the main means of locomotion. It allows traveling long distances, encouraging urban sprawl. To counteract this trend, the train is often proposed as an alternative to the car. Simultaneously, the favoring of urban development around public transport nodes such as railway stations is one of the main issues of the coordination between urban planning and transportation and the keystone of the sustainable urban development implementation. In this context, this paper focuses on the study of the spatial structuring dynamics around the railway. Specifically, it is a question of studying the demographic dynamics in rail corridors of Nantes, Angers and Le Mans (Western France) basing on the radiation of railway stations. Consequently, the methodology is concentrated on the knowledge of demographic weight and gains of these corridors, the index of urban intensity and the mobility behaviors (workers’ travels, scholars' travels, modal practices of travels). The perimeter considered to define the rail corridors includes the communes of urban area which have a railway station and communes with an access time to the railway station is less than fifteen minutes by car (time specified by the Regional Transport Scheme of Travelers). The main tools used are the statistical data from the census of population, the basis of detailed tables and databases on mobility flows. The study reveals that the population is not tightened along rail corridors and train use is minimal despite the presence of a nearby railway station. These results lead to propose guidelines to make the train, a real vector of mobility across the rail corridors.

Keywords: Coordination between urban planning and transportation, Rail corridors, Railway stations, Travels.

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128 Influence of Organizational Culture on Frequency of Disputes in Commercial Projects in Egypt: A Contractor’s Perspective

Authors: Omneya N. Mekhaimer, Elkhayam M. Dorra, A. Samer Ezeldin

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Over the recent decades, studies on organizational culture have gained global attention in the business management literature, where it has been established that the cultural factors embedded in the organization have an implicit yet significant influence on the organization’s success. Unlike other industries, the construction industry is widely known to be operating in a dynamic and adversarial nature; considering the unique characteristics it denotes, thereby the level of disputes has propagated in the construction industry throughout the years. To that end, this paper aims to study the influence of organizational culture in the contractor’s organization on the frequency of disputes caused between the owner and the contractor in commercial projects based in Egypt. This objective is achieved by using a quantitative approach through a survey questionnaire to explore the dominant cultural attributes that exist in the contractor’s organization based on the Competing Value Framework (CVF) theory, which classifies organizational culture into four main cultural types: (1) clan, (2) adhocracy, (3) market, and (4) hierarchy. Accordingly, the collected data are statistically analyzed using Statistical Package for Social Sciences (SPSS 28) software, whereby a correlation analysis using Pearson Correlation is carried out to assess the relationship between these variables and their statistical significance using the p-value. The results show that there is an influence of organizational culture attributes on the frequency of disputes whereby market culture is identified to be the most dominant organizational culture that is currently practiced in contractor’s organization, which consequently contributes to increasing the frequency of disputes in commercial projects. These findings suggest that alternative management practices should be adopted rather than the existing ones with an aim to minimize dispute occurrence.

Keywords: Construction projects, correlation analysis, disputes, Egypt, organizational culture.

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127 Transcriptomics Analysis on Comparing Non-Small Cell Lung Cancer versus Normal Lung, and Early Stage Compared versus Late-Stages of Non-Small Cell Lung Cancer

Authors: Achitphol Chookaew, Paramee Thongsukhsai, Patamarerk Engsontia, Narongwit Nakwan, Pritsana Raugrut

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Lung cancer is one of the most common malignancies and primary cause of death due to cancer worldwide. Non-small cell lung cancer (NSCLC) is the main subtype in which majority of patients present with advanced-stage disease. Herein, we analyzed differentially expressed genes to find potential biomarkers for lung cancer diagnosis as well as prognostic markers. We used transcriptome data from our 2 NSCLC patients and public data (GSE81089) composing of 8 NSCLC and 10 normal lung tissues. Differentially expressed genes (DEGs) between NSCLC and normal tissue and between early-stage and late-stage NSCLC were analyzed by the DESeq2. Pairwise correlation was used to find the DEGs with false discovery rate (FDR) adjusted p-value £ 0.05 and |log2 fold change| ³ 4 for NSCLC versus normal and FDR adjusted p-value £ 0.05 with |log2 fold change| ³ 2 for early versus late-stage NSCLC. Bioinformatic tools were used for functional and pathway analysis. Moreover, the top ten genes in each comparison group were verified the expression and survival analysis via GEPIA. We found 150 up-regulated and 45 down-regulated genes in NSCLC compared to normal tissues. Many immnunoglobulin-related genes e.g., IGHV4-4, IGHV5-10-1, IGHV4-31, IGHV4-61, and IGHV1-69D were significantly up-regulated. 22 genes were up-regulated, and five genes were down-regulated in late-stage compared to early-stage NSCLC. The top five DEGs genes were KRT6B, SPRR1A, KRT13, KRT6A and KRT5. Keratin 6B (KRT6B) was the most significantly increased gene in the late-stage NSCLC. From GEPIA analysis, we concluded that IGHV4-31 and IGKV1-9 might be used as diagnostic biomarkers, while KRT6B and KRT6A might be used as prognostic biomarkers. However, further clinical validation is needed.

Keywords: Bioinformatics, differentially expressed genes, non-small cell lung cancer, transcriptomics.

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126 An Obesity Index Derived from Waist and Hip Circumferences Well-Matched with Other Indices in Children with Obesity

Authors: Mustafa M. Donma, Orkide Donma

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Indices derived from anthropometric measurements [waist-to-hip ratio (WHR)] or body fat mass compositions [trunk-to-leg fat ratio (TLFR)] are used for the evaluation of obesity. The best for clinical practices is still being investigated. The aim of this study is to derive an index, which best suits the purpose for the discrimination of children with normal body mass index (N-BMI) from obese (OB) children. 83 children participated in the study. Groups 1 and 2 comprised 42 children with N-BMI and 41 OB children, whose age- and sex-adjusted BMI percentile values vary between 15-85 and 95-99, respectively. The institutional ethics committee approved the study protocol. Informed consent forms were filled by the parents of the participants. Anthropometric measurements (weight, height (Ht), waist circumference (WC), hip circumference (HC), neck circumference (NC) values) were taken. BMI, WHR, (WC+HC)/2, WC/Ht, (WC/HC)/Ht, WC*NC were calculated. Bioelectrical impedance analysis was performed to obtain body’s fat compartments in terms of total fat, trunk fat, leg fat, arm fat masses. TLFR, trunk-to-appendicular fat ratio (TAFR), (trunk fat+leg fat)/2 ((TF+LF)/2), fat mass index (FMI) and diagnostic obesity notation model assessment-II (D2I) index values were calculated. Statistical analysis was performed. Significantly higher values of (WC+HC)/2, (TF+LF)/2, D2I and FMI were observed in OB group than N-BMI group. Significant correlations were found between BMI and WC, (WC+HC)/2, (TF+LF)/2, TLFR, TAFR, D2I, FMI in both groups. Similar correlations were obtained for WC. (WC+HC)/2 was correlated with TLFR, TAFR, (TF+LF)/2, D2I and FMI in N-BMI group. In OB group, the correlations were the same except those with TLFR and TAFR. These correlations were not present with WHR. Correlations were observed between TLFR as well as TAFR and BMI, WC, (WC+HC)/2, (TF+LF)/2, D2I, FMI in N-BMI group. In OB group, correlations between TLFR or TAFR and BMI, WC as well as (WC+HC)/2 were missing. None was noted with WHR. In conclusion, the only correlation valid in both groups was that exists between (TF+LF)/2 and (WC+HC)/2, which was suggested as a link between fat-based and anthropometric indices. (WC+HC)/2, but not WHR, was much more suitable as an anthropometric obesity index.

Keywords: Children, hip circumference, obesity, waist circumference.

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125 Enhancing Learning for Research Higher Degree Students

Authors: Jenny Hall, Alison Jaquet

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Universities’ push toward the production of high quality research is not limited to academic staff and experienced researchers. In this environment of research rich agendas, Higher Degree Research (HDR) students are increasingly expected to engage in the publishing of good quality papers in high impact journals. IFN001: Advanced Information Research Skills (AIRS) is a credit bearing mandatory coursework requirement for Queensland University of Technology (QUT) doctorates. Since its inception in 1989, this unique blended learning program has provided the foundations for new researchers to produce original and innovative research. AIRS was redeveloped in 2012, and has now been evaluated with reference to the university’s strategic research priorities. Our research is the first comprehensive evaluation of the program from the learner perspective. We measured whether the program develops essential transferrable skills and graduate capabilities to ensure best practice in the areas of publishing and data management. In particular, we explored whether AIRS prepares students to be agile researchers with the skills to adapt to different research contexts both within and outside academia. The target group for our study consisted of HDR students and supervisors at QUT. Both quantitative and qualitative research methods were used for data collection. Gathering data was by survey and focus groups with qualitative responses analyzed using NVivo. The results of the survey show that 82% of students surveyed believe that AIRS assisted their research process and helped them learn skills they need as a researcher. The 18% of respondents who expressed reservation about the benefits of AIRS were also examined to determine the key areas of concern. These included trends related to the timing of the program early in the candidature and a belief among some students that their previous research experience was sufficient for postgraduate study. New insights have been gained into how to better support HDR learners in partnership with supervisors and how to enhance learning experiences of specific cohorts, including international students and mature learners.

Keywords: Data management, enhancing learning experience, publishing, research higher degree students.

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124 Early Depression Detection for Young Adults with a Psychiatric and AI Interdisciplinary Multimodal Framework

Authors: Raymond Xu, Ashley Hua, Andrew Wang, Yuru Lin

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During COVID-19, the depression rate has increased dramatically. Young adults are most vulnerable to the mental health effects of the pandemic. Lower-income families have a higher ratio to be diagnosed with depression than the general population, but less access to clinics. This research aims to achieve early depression detection at low cost, large scale, and high accuracy with an interdisciplinary approach by incorporating clinical practices defined by American Psychiatric Association (APA) as well as multimodal AI framework. The proposed approach detected the nine depression symptoms with Natural Language Processing sentiment analysis and a symptom-based Lexicon uniquely designed for young adults. The experiments were conducted on the multimedia survey results from adolescents and young adults and unbiased Twitter communications. The result was further aggregated with the facial emotional cues analyzed by the Convolutional Neural Network on the multimedia survey videos. Five experiments each conducted on 10k data entries reached consistent results with an average accuracy of 88.31%, higher than the existing natural language analysis models. This approach can reach 300+ million daily active Twitter users and is highly accessible by low-income populations to promote early depression detection to raise awareness in adolescents and young adults and reveal complementary cues to assist clinical depression diagnosis.

Keywords: Artificial intelligence, depression detection, facial emotion recognition, natural language processing, mental disorder.

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123 Implementation of the Quality Management System and Development of Organizational Learning: Case of Three Small and Medium-Sized Enterprises in Morocco

Authors: Abdelghani Boudiaf

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The profusion of studies relating to the concept of organizational learning shows the importance that has been given to this concept in the management sciences. A few years ago, companies leaned towards ISO 9001 certification; this requires the implementation of the quality management system (QMS). In order for this objective to be achieved, companies must have a set of skills, which pushes them to develop learning through continuous training. The results of empirical research have shown that implementation of the QMS in the company promotes the development of learning. It should also be noted that several types of learning are developed in this sense. Given the nature of skills development is normative in the context of the quality demarche, companies are obliged to qualify and improve the skills of their human resources. Continuous training is the keystone to develop the necessary learning. To carry out continuous training, companies need to be able to identify their real needs by developing training plans based on well-defined engineering. The training process goes obviously through several stages. Initially, training has a general aspect, that is to say, it focuses on topics and actions of a general nature. Subsequently, this is done in a more targeted and more precise way to accompany the evolution of the QMS and also to make the changes decided each time (change of working method, change of practices, change of objectives, change of mentality, etc.). To answer our problematic we opted for the method of qualitative research. It should be noted that the case study method crosses several data collection techniques to explain and understand a phenomenon. Three cases of companies were studied as part of this research work using different data collection techniques related to this method.

Keywords: Changing mentalities, continuous training, organizational learning, quality management system, skills development.

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122 Determination of Soil Loss by Erosion in Different Land Covers Categories and Slope Classes in Bovilla Watershed, Tirana, Albania

Authors: Valmir Baloshi, Fran Gjoka, Nehat Çollaku, Elvin Toromani

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As a sediment production mechanism, soil erosion is the main environmental threat to the Bovilla watershed, including the decline of water quality of the Bovilla reservoir that provides drinking water to Tirana city (the capital of Albania). Therefore, an experiment with 25 erosion plots for soil erosion monitoring has been set up since June 2017. The aim was to determine the soil loss on plot and watershed scale in Bovilla watershed (Tirana region) for implementation of soil and water protection measures or payments for ecosystem services (PES) programs. The results of erosion monitoring for the period June 2017 - May 2018 showed that the highest values of surface runoff were noted in bare land of 38829.91 liters on slope of 74% and the lowest values in forest land of 12840.6 liters on slope of 64% while the highest values of soil loss were found in bare land of 595.15 t/ha on slope of 62% and lowest values in forest land of 18.99 t/ha on slope of 64%. These values are much higher than the average rate of soil loss in the European Union (2.46 ton/ha/year). In the same sloping class, the soil loss was reduced from orchard or bare land to the forest land, and in the same category of land use, the soil loss increased with increasing land slope. It is necessary to conduct chemical analyses of sediments to determine the amount of chemical elements leached out of the soil and end up in the reservoir of Bovilla. It is concluded that PES programs should be implemented for rehabilitation of sub-watersheds Ranxe, Vilez and Zall-Bastar of the Bovilla watershed with valuable conservation practices.

Keywords: ANOVA, Bovilla, land cover, slope, soil loss, watershed management.

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121 Networks in the Tourism Sector in Brazil: Proposal of a Management Model Applied to Tourism Clusters

Authors: Gysele Lima Ricci, Jose Miguel Rodriguez Anton

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Companies in the tourism sector need to achieve competitive advantages for their survival in the market. In this way, the models based on association, cooperation, complementarity, distribution, exchange and mutual assistance arise as a possibility of organizational development, taking as reference the concept of networks. Many companies seek to partner in local networks as clusters to act together and associate. The main objective of the present research is to identify the specificities of management and the practices of cooperation in the tourist destination of São Paulo - Brazil, and to propose a new management model with possible cluster of tourism. The empirical analysis was carried out in three phases. As a first phase, a research was made by the companies, associations and tourism organizations existing in São Paulo, analyzing the characteristics of their business. In the second phase, the management specificities and cooperation practice used in the tourist destination. And in the third phase, identifying the possible strengths and weaknesses that potential or potential tourist cluster could have, proposing the development of the management model of the same adapted to the needs of the companies, associations and organizations. As a main result, it has been identified that companies, associations and organizations could be looking for synergies with each other and collaborate through a Hiperred organizational structure, in which they share their knowledge, try to make the most of the collaboration and to benefit from three concepts: flexibility, learning and collaboration. Finally, it is concluded that, the proposed tourism cluster management model is viable for the development of tourism destinations because it makes it possible to strategically address agents which are responsible for public policies, as well as public and private companies and organizations in their strategies competitiveness and cooperation.

Keywords: Cluster, management model, networks, tourism sector.

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120 A Morphological Examination of Urban Renewal Processes: The Sample of Konya City

Authors: Muzaffer Ali Yaygın, Mehmet Topçu

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This research aims to investigate morphological changes in urban patterns in urban renewal areas by using geographic information systems and to reveal pattern differences that occur before and after urban renewal processes by applying a morphological analysis. The concept of urban morphology is not involved in urban renewal and urban planning practices in Turkey. This situation destroys the structural characteristic of urban space which appears as a consequence of changes at city, street or plot level. Different approaches and renewal interventions to urban settlements, which are formed as a reflection of cultural issues, may have positive and negative results. A morphological analysis has been applied to an urban renewal area that covers 325 ha. in Konya, in which city urban renewal projects have gained speed with the increasing of economic investments in this study. The study mentions urban renewal and urban morphology relationship, varied academic approach on the urban morphology issue, urban morphology components, changes in lots pattern and numerical differences that occur on road, construction and green space ratios that are before and after the renewal project, and the results of the morphological analysis. It is seen that the built-up area has significant differences when compared to the previous situation. The amount of green areas decreased significantly in quantitative terms; the transportation systems has been changed completely; and the property ownership has been reconstructed without taking the previous situation into account. Findings show that urban renewal projects in Turkey are put into practice with a rent-oriented approach without making an in-depth analysis. The paper discusses the morphological dimension of urban renewal projects in Turkey through a case study from Konya city.

Keywords: Konya, pattern, urban morphology, urban renewal.

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119 Conceptual Design of the TransAtlantic as a Research Platform for the Development of “Green” Aircraft Technologies

Authors: Victor Maldonado

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Recent concerns of the growing impact of aviation on climate change has prompted the emergence of a field referred to as Sustainable or “Green” Aviation dedicated to mitigating the harmful impact of aviation related CO2 emissions and noise pollution on the environment. In the current paper, a unique “green” business jet aircraft called the TransAtlantic was designed (using analytical formulation common in conceptual design) in order to show the feasibility for transatlantic passenger air travel with an aircraft weighing less than 10,000 pounds takeoff weight. Such an advance in fuel efficiency will require development and integration of advanced and emerging aerospace technologies. The TransAtlantic design is intended to serve as a research platform for the development of technologies such as active flow control. Recent advances in the field of active flow control and how this technology can be integrated on a sub-scale flight demonstrator are discussed in this paper. Flow control is a technique to modify the behavior of coherent structures in wall-bounded flows (over aerodynamic surfaces such as wings and turbine nozzles) resulting in improved aerodynamic cruise and flight control efficiency. One of the key challenges to application in manned aircraft is development of a robust high-momentum actuator that can penetrate the boundary layer flowing over aerodynamic surfaces. These deficiencies may be overcome in the current development and testing of a novel electromagnetic synthetic jet actuator which replaces piezoelectric materials as the driving diaphragm. One of the overarching goals of the TranAtlantic research platform include fostering national and international collaboration to demonstrate (in numerical and experimental models) reduced CO2/ noise pollution via development and integration of technologies and methodologies in design optimization, fluid dynamics, structures/ composites, propulsion, and controls.

Keywords: Aircraft Design, Sustainable “Green” Aviation, Active Flow Control, Aerodynamics.

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118 Traumatic Ankle Pain: Adequacy of Clinical Information in X-Ray Request with Reference to the Ottawa Ankle Rule

Authors: Rania Mustafa

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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.

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117 Disparities versus Similarities: WHO GPPQCL and ISO/IEC 17025:2017 International Standards for Quality Management Systems in Pharmaceutical Laboratories

Authors: M. A. Okezue, K. L. Clase, S. R. Byrn, P. Shivanand

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Medicines regulatory authorities expect pharmaceutical companies and contract research organizations to seek ways to certify that their laboratory control measurements are reliable. Establishing and maintaining laboratory quality standards are essential in ensuring the accuracy of test results. ‘ISO/IEC 17025:2017’ and ‘WHO Good Practices for Pharmaceutical Quality Control Laboratories (GPPQCL)’ are two quality standards commonly employed in developing laboratory quality systems. A review was conducted on the two standards to elaborate on areas on convergence and divergence. The goal was to understand how differences in each standard's requirements may influence laboratories' choices as to which document is easier to adopt for quality systems. A qualitative review method compared similar items in the two standards while mapping out areas where there were specific differences in the requirements of the two documents. The review also provided a detailed description of the clauses and parts covering management and technical requirements in these laboratory standards. The review showed that both documents share requirements for over ten critical areas covering objectives, infrastructure, management systems, and laboratory processes. There were, however, differences in standard expectations where GPPQCL emphasizes system procedures for planning and future budgets that will ensure continuity. Conversely, ISO 17025 was more focused on the risk management approach to establish laboratory quality systems. Elements in the two documents form common standard requirements to assure the validity of laboratory test results that promote mutual recognition. The ISO standard currently has more global patronage than GPPQCL.

Keywords: ISO/IEC 17025:2017, laboratory standards, quality control, WHO GPPQCL

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116 A Comprehensive Survey on Machine Learning Techniques and User Authentication Approaches for Credit Card Fraud Detection

Authors: Niloofar Yousefi, Marie Alaghband, Ivan Garibay

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With the increase of credit card usage, the volume of credit card misuse also has significantly increased, which may cause appreciable financial losses for both credit card holders and financial organizations issuing credit cards. As a result, financial organizations are working hard on developing and deploying credit card fraud detection methods, in order to adapt to ever-evolving, increasingly sophisticated defrauding strategies and identifying illicit transactions as quickly as possible to protect themselves and their customers. Compounding on the complex nature of such adverse strategies, credit card fraudulent activities are rare events compared to the number of legitimate transactions. Hence, the challenge to develop fraud detection that are accurate and efficient is substantially intensified and, as a consequence, credit card fraud detection has lately become a very active area of research. In this work, we provide a survey of current techniques most relevant to the problem of credit card fraud detection. We carry out our survey in two main parts. In the first part, we focus on studies utilizing classical machine learning models, which mostly employ traditional transnational features to make fraud predictions. These models typically rely on some static physical characteristics, such as what the user knows (knowledge-based method), or what he/she has access to (object-based method). In the second part of our survey, we review more advanced techniques of user authentication, which use behavioral biometrics to identify an individual based on his/her unique behavior while he/she is interacting with his/her electronic devices. These approaches rely on how people behave (instead of what they do), which cannot be easily forged. By providing an overview of current approaches and the results reported in the literature, this survey aims to drive the future research agenda for the community in order to develop more accurate, reliable and scalable models of credit card fraud detection.

Keywords: credit card fraud detection, user authentication, behavioral biometrics, machine learning, literature survey

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115 Soil Evaluation for Cashew, Cocoa and Oil Palm in Akure, South-West Nigeria

Authors: Francis Bukola Dada, Samuel Ojo Ajayi, Babatunde Sunday Ewulo, Kehinde Oseni Saani

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A key element in the sustainability of the soil-plant relationship in crop yield and performance is the soil's capacity to support tree crops prior to establishment. With the intention of determining the suitability and limitations of the soils of the locations, the northern and southern portions of Akure, a rainforest in Nigeria, were chosen for the suitability evaluation of land for tree crops. In the study area, 16 pedons were established with the help of the Global Positioning System (GPS), the locations were georeferenced and samples were taken from the pedons. The samples were subjected to standard physical and chemical testing. The findings revealed that soils in the research locations were deep to extremely deep, with pH ranging from highly acidic to slightly acidic (4.94 to 6.71). and that sand predominated. The soils had low levels of organic carbon, effective cation exchange capacity (ECEC), total nitrogen, and available phosphorus, whereas exchangeable cations were evaluated as low to moderate. The suitability result indicated that only Pedon 2 and Pedon 14 are currently highly suitable (S1) for the production of oil palms, while others ranged from moderately suitable to marginally suitable. Pedons 4, 12, and 16 were not suitable (N1), respectively, but other Pedons were moderately suitable (S2) and marginally suitable (S3) for the cultivation of cocoa. None of the study areas are currently highly suitable for the production of oil palms. The poor soil texture and low fertility status were the two main drawbacks found. Finally, sound management practices and soil conservation are essential for fertility sustainability.

Keywords: Cashew, cocoa, land evaluation, oil palm, soil fertility suitability.

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114 On-Line Geometrical Identification of Reconfigurable Machine Tool using Virtual Machining

Authors: Alexandru Epureanu, Virgil Teodor

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One of the main research directions in CAD/CAM machining area is the reducing of machining time. The feedrate scheduling is one of the advanced techniques that allows keeping constant the uncut chip area and as sequel to keep constant the main cutting force. They are two main ways for feedrate optimization. The first consists in the cutting force monitoring, which presumes to use complex equipment for the force measurement and after this, to set the feedrate regarding the cutting force variation. The second way is to optimize the feedrate by keeping constant the material removal rate regarding the cutting conditions. In this paper there is proposed a new approach using an extended database that replaces the system model. The feedrate scheduling is determined based on the identification of the reconfigurable machine tool, and the feed value determination regarding the uncut chip section area, the contact length between tool and blank and also regarding the geometrical roughness. The first stage consists in the blank and tool monitoring for the determination of actual profiles. The next stage is the determination of programmed tool path that allows obtaining the piece target profile. The graphic representation environment models the tool and blank regions and, after this, the tool model is positioned regarding the blank model according to the programmed tool path. For each of these positions the geometrical roughness value, the uncut chip area and the contact length between tool and blank are calculated. Each of these parameters are compared with the admissible values and according to the result the feed value is established. We can consider that this approach has the following advantages: in case of complex cutting processes the prediction of cutting force is possible; there is considered the real cutting profile which has deviations from the theoretical profile; the blank-tool contact length limitation is possible; it is possible to correct the programmed tool path so that the target profile can be obtained. Applying this method, there are obtained data sets which allow the feedrate scheduling so that the uncut chip area is constant and, as a result, the cutting force is constant, which allows to use more efficiently the machine tool and to obtain the reduction of machining time.

Keywords: Reconfigurable machine tool, system identification, uncut chip area, cutting conditions scheduling.

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113 Issues in Organizational Assessment: The Case of Frustration Tolerance Measurement in Mexico

Authors: David Ruiz, Carlos Nava, Roberto Carbajal

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The psychological profile has become one of the most important sources of information when it comes to individual selection and the hiring process in any organization. Psychological instruments are used to collect data about variables that are considered critically important for performance in work. However, because of conceptual chaos in organizational psychology, most of the information provided by psychological testing is not directly useful for Mexican human resources professionals to take hiring decisions. The aims of this paper are 1) to underline the lack of conceptual precision in theoretical testing foundations in Mexico and 2) presenting a reliability and validity analysis of a frustration tolerance instrument created as an alternative to a heuristically conduct individual assessment in organizations. First, a description of assessment conditions in Mexico is made. Second, an instrument and a theoretical framework is presented as an alternative to the assessment practices in the country. A total of 65 Psychology Iztacala Superior Studies Faculty students were assessed. Cronbach´s alpha coefficient was calculated and an exploratory factor analysis was carried out to prove the scale unidimensionality. Reliability analysis revealed good internal consistency of the scale (Cronbach’s α = 0.825). Factor analysis produced 4 factors for the scale. However, factor loadings and explained variation give proof to the scale unidimensionality. It is concluded that the instrument has good psychometric properties that will allow human resources professionals to collect useful data. Different possibilities to conduct psychological assessment are suggested for future development.

Keywords: Psychological assessment, frustration tolerance, human resources, organizational psychology.

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112 The Application of Dynamic Network Process to Environment Planning Support Systems

Authors: Wann-Ming Wey

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In recent years, in addition to face the external threats such as energy shortages and climate change, traffic congestion and environmental pollution have become anxious problems for many cities. Considering private automobile-oriented urban development had produced many negative environmental and social impacts, the transit-oriented development (TOD) has been considered as a sustainable urban model. TOD encourages public transport combined with friendly walking and cycling environment designs, however, non-motorized modes help improving human health, energy saving, and reducing carbon emissions. Due to environmental changes often affect the planners’ decision-making; this research applies dynamic network process (DNP) which includes the time dependent concept to promoting friendly walking and cycling environmental designs as an advanced planning support system for environment improvements.

This research aims to discuss what kinds of design strategies can improve a friendly walking and cycling environment under TOD. First of all, we collate and analyze environment designing factors by reviewing the relevant literatures as well as divide into three aspects of “safety”, “convenience”, and “amenity” from fifteen environment designing factors. Furthermore, we utilize fuzzy Delphi Technique (FDT) expert questionnaire to filter out the more important designing criteria for the study case. Finally, we utilized DNP expert questionnaire to obtain the weights changes at different time points for each design criterion. Based on the changing trends of each criterion weight, we are able to develop appropriate designing strategies as the reference for planners to allocate resources in a dynamic environment. In order to illustrate the approach we propose in this research, Taipei city as one example has been used as an empirical study, and the results are in depth analyzed to explain the application of our proposed approach.

Keywords: Environment Planning Support Systems, Walking and Cycling, Transit-oriented Development (TOD), Dynamic Network Process (DNP).

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111 Youth Friendly Health Services for Rural Thai Teenagers

Authors: C. Sridawruang

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Young people today has sexual activities differing from those of earlier generations, in that teenagers are likely to have multiple partners, and are frequently in short-term relationships or with partners that are not well known to them. The proportion of teenage mothers in Thailand has increased. Young people were not specifically addressed during the overall very successful HIV-prevention campaigns. Because of this missed opportunity, they are still unaware of the risk of unsafe sexual behavior. Aims: To describe the reproductive health care services in perspectives of rural Thai teenagers Methods: This survey was one part of a mixed method approach taken using survey and focus groups with 439 teenagers aged 12-18 years in 5 villages, Udon Thani, Thailand. The standard questionnaire survey had been used for collecting data. The numeric data was checked and analyzed by using descriptive statistics. Results: Most teenager respondents stated that they do not know where sexual reproductive health services provided for them. Most teenagers felt difficult to access and talk with health staff about sexual related issues. They stated that discussing, or consulting with health providers might not be safe. Teenagers might lose opportunities to access and get advice from health care services. The mean knowledge score of contraception and condom reproductive was 6.34 from a total score 11. Most teenagers especially girls expressed a need for counseling services and reported a need for telephone services. Conclusions: The need of appropriate information focusing on sexual relationships and contraception should be designed to help young people make wise decisions and there should be set health care services for Thai teenagers to make sure that teenagers could access easily. Health care providers need to be trained to improve their knowledge, attitudes and skills in reproductive health care practices for Thai teenagers.

Keywords: Youth friendly health services, rural, Thai, teenagers.

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110 Non-Revenue Water Management in Palestine

Authors: Samah Jawad Jabari

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Water is the most important and valuable resource not only for human life but also for all living things on the planet. The water supply utilities should fulfill the water requirement quantitatively and qualitatively. Drinking water systems are exposed to both natural (hurricanes and flood) and manmade hazards (risks) that are common in Palestine. Non-Revenue Water (NRW) is a manmade risk which remains a major concern in Palestine, as the NRW levels are estimated to be at a high level. In this research, Hebron city water distribution network was taken as a case study to estimate and audit the NRW levels. The research also investigated the state of the existing water distribution system in the study area by investigating the water losses and obtained more information on NRW prevention and management practices. Data and information have been collected from the Palestinian Water Authority (PWA) and Hebron Municipality (HM) archive. In addition to that, a questionnaire has been designed and administered by the researcher in order to collect the necessary data for water auditing. The questionnaire also assessed the views of stakeholder in PWA and HM (staff) on the current status of the NRW in the Hebron water distribution system. The important result obtained by this research shows that NRW in Hebron city was high and in excess of 30%. The main factors that contribute to NRW were the inaccuracies in billing volumes, unauthorized consumption, and the method of estimating consumptions through faulty meters. Policy for NRW reduction is available in Palestine; however, it is clear that the number of qualified staff available to carry out the activities related to leak detection is low, and that there is a lack of appropriate technologies to reduce water losses and undertake sufficient system maintenance, which needs to be improved to enhance the performance of the network and decrease the level of NRW losses.

Keywords: Non-revenue water, water auditing, leak detection, water meters.

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109 Use of Waste Glass as Coarse Aggregate in Concrete: A Possibility towards Sustainable Building Construction

Authors: T. S. Serniabat, M. N. N. Khan, M. F. M. Zain

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Climate change and environmental pressures are major international issues nowadays. It is time when governments, businesses and consumers have to respond through more environmentally friendly and aware practices, products and policies. This is the prime time to develop alternative sustainable construction materials, reduce greenhouse gas emissions, save energy, look to renewable energy sources and recycled materials, and reduce waste. The utilization of waste materials (slag, fly ash, glass beads, plastic and so on) in concrete manufacturing is significant due to its engineering, financial, environmental and ecological benefits. Thus, utilization of waste materials in concrete production is very much helpful to reach the goal of the sustainable construction. Therefore, this study intends to use glass beads in concrete production. The paper reports on the performance of 9 different concrete mixes containing different ratios of glass crushed to 5 mm - 20 mm maximum size and glass marble of 20 mm size as coarse aggregate. Ordinary Portland cement type 1 and fine sand less than 0.5 mm were used to produce standard concrete cylinders. Compressive strength tests were carried out on concrete specimens at various ages. Test results indicated that the mix having the balanced ratio of glass beads and round marbles possess maximum compressive strength which is 3889 psi, as glass beads perform better in bond formation but have lower strength, on the other hand marbles are strong in themselves but not good in bonding. These mixes were prepared following a specific W/C and aggregate ratio; more strength can be expected to achieve from different W/C, aggregate ratios, adding admixtures like strength increasing agents, ASR inhibitor agents etc.

Keywords: Waste glass, recycling, environmentally friendly, glass aggregate, strength development.

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108 A Case Study on the Efficacy of Technical Laboratory Safety in Polytechnic

Authors: Zulhisyam Salleh, Erita M. Mazlan, Saiful A. Mazlan, Norzainariah A. Hassan, Fizatul A. Patakor

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Technical laboratories are typically considered as highly hazardous places in the polytechnic institution when addressing the problems of high incidences and fatality rates. In conjunction with several topics covered in the technical curricular, safety and health precaution should be highlighted in order to connect to few key ideas of being safe. Therefore the assessment of safety awareness in terms of safety and health about hazardous and risks at laboratories is needed and has to be incorporated with technical education and other training programmes. The purpose of this study was to determine the efficacy of technical laboratory safety in one of the polytechnics in northern region. The study examined three related issues that were; the availability of safety material and equipment, safety practice adopted by technical teachers and administrator-s safety attitudes in enforcing safety to the students. A model of efficacy technical laboratory was developed to test the linear relationship between existing safety material and equipment, teachers- safety practice and administrators- attitude in enforcing safety and to identify which of technical laboratory safety issues was the most pertinent factor to realize safety in technical laboratory. This was done by analyzing survey-based data sets particularly those obtained from samples of 210 students in the polytechnic. The Pearson Correlation was used to measure the association between the variables and to test the research hypotheses. The result of the study has found that there was a significant correlation between existing safety material and equipment, safety practice adopted by teacher and administrator-s attitude. There was also a significant relationship between technical laboratory safety and safety practice adopted by teacher and between technical laboratory safety and administrator attitude. Hence, safety practice adopted by teacher and administrator attitude is vital in realizing technical laboratory safety.

Keywords: Polytechnic, Safety attitudes, Safety practices, Technical laboratory

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107 A Traditional Settlement in a Modernized City: Yanbu, Saudi Arabia

Authors: Hisham Mortada

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Transition in the urban configuration of Arab cities has never been as radical and visible as it has been since the turn of the last century. The emergence of new cities near historical settlements of Arabia has spawned a series of developments in and around the old city precincts. New developments are based on advanced technology and conform to globally prevalent standards of city planning, superseding the vernacular arrangements based on traditional norms that guided so-called ‘city planning’. Evidence to this fact are the extant Arab buildings present at the urban core of modern cities, which inform us about intricate spatial organization. Organization that subscribed to multiple norms such as, satisfying gender segregation and socialization, economic sustainability, and ensuring security and environmental coherence etc., within settlement compounds. Several participating factors achieved harmony in such an inclusive city—an organization that was challenged and apparently replaced by the new planning order in the face of growing needs of globalized, economy-centric and high-tech models of development. Communities found it difficult to acclimatize with the new western planning models that were implemented at a very large scale throughout the Kingdom, which later experienced spatial re-structuring to suit users’ needs. A closer look the ancient city of Yanbu, now flanked with such new developments, allows us to differentiate and track the beginnings of this unprecedented transition in settlement formations. This paper aims to elaborate the Arabian context offered to both the ‘traditional’ and ‘modern’ planning approaches, in order to understand challenges and solutions offered by both at different times. In the process it will also establish the inconsistencies and conflicts that arose with the shift in planning paradigm, from traditional-'cultural norms’, to modern-'physical planning', in the Arabian context. Thus, by distinguishing the two divergent planning philosophies, their impact of the Arabian morphology, relevance to lifestyle and suitability to the biophysical environment, it concludes with a perspective on sustainability particularly for in case of Yanbu.

Keywords: Yanbu, traditional architecture, Hijaz, coral building, Saudi Arabia.

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106 Mistranslation in Cross Cultural Communication: A Discourse Analysis on Former President Bush’s Speech in 2001

Authors: Lowai Abed

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The differences in languages play a big role in cross-cultural communication. If meanings are not translated accurately, the risk can be crucial not only on an interpersonal level, but also on the international and political levels. The use of metaphorical language by politicians can cause great confusion, often leading to statements being misconstrued. In these situations, it is the translators who struggle to put forward the intended meaning with clarity and this makes translation an important field to study and analyze when it comes to cross-cultural communication. Owing to the growing importance of language and the power of translation in politics, this research analyzes part of President Bush’s speech in 2001 in which he used the word “Crusade” which caused his statement to be misconstrued. The research uses a discourse analysis of cross-cultural communication literature which provides answers supported by historical, linguistic, and communicative perspectives. The first finding indicates that the word ‘crusade’ carries different meaning and significance in the narratives of the Western world when compared to the Middle East. The second one is that, linguistically, maintaining cultural meanings through translation is quite difficult and challenging. Third, when it comes to the cross-cultural communication perspective, the common and frequent usage of literal translation is a sign of poor strategies being followed in translation training. Based on the example of Bush’s speech, this paper hopes to highlight the weak practices in translation in cross-cultural communication which are still commonly used across the world. Translation studies have to take issues such as this seriously and attempt to find a solution. In every language, there are words and phrases that have cultural, historical and social meanings that are woven into the language. Literal translation is not the solution for this problem because that strategy is unable to convey these meanings in the target language.

Keywords: Crusade, metaphor, mistranslation, war in terror.

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105 Assets Integrity Management in Oil and Gas Production Facilities Through Corrosion Mitigation and Inspection Strategy: A Case Study of Sarir Oilfield

Authors: Iftikhar Ahmad, Youssef Elkezza

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Sarir oilfield is in North Africa. It has facilities of oil and gas production. The assets of the Sarir oilfield can be divided into five following categories, namely: (i) Well bore and wellheads; (ii) Vessels such as separators, desalters, and gas processing facilities; (iii) Pipelines including all flow lines, trunk lines, and shipping lines; (iv) storage tanks; (v) Other assets such as turbines and compressors, etc. The nature of the petroleum industry recognizes the potential human, environmental and financial consequences that can result from failing to maintain the integrity of wellheads, vessels, tanks, pipelines, and other assets. The importance of effective asset integrity management increases as the industry infrastructure continues to age. The primary objective of assets integrity management (AIM) is to maintain assets in a fit-for-service condition while extending their remaining life in the most reliable, safe, and cost-effective manner. Corrosion management is one of the important aspects of successful asset integrity management. It covers corrosion mitigation, monitoring, inspection, and risk evaluation. External corrosion on pipelines, well bores, buried assets, and bottoms of tanks is controlled with a combination of coatings by cathodic protection, while the external corrosion on surface equipment, wellheads, and storage tanks is controlled by coatings. The periodic cleaning of the pipeline by pigging helps in the prevention of internal corrosion. Further, internal corrosion of pipelines is prevented by chemical treatment and controlled operations. This paper describes the integrity management system used in the Sarir oil field for its oil and gas production facilities based on standard practices of corrosion mitigation and inspection.

Keywords: Assets integrity management, corrosion prevention in oilfield assets, corrosion management in oilfield, corrosion prevention and inspection activities.

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104 Khilafat from Khilafat-e-Rashida: The Only Form of Governance to Unite Muslim Countries

Authors: Zoaib Mirza

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Half of the Muslim countries in the world have declared Islam the state religion in their constitutions. Yet, none of these countries have implemented authentic Islamic laws in line with the Quran (Holy Book), practices of Prophet Mohammad (P.B.U.H) called the Sunnah, and his four successors known as the Rightly Guided - Khalifa. Since their independence, these countries have adopted different government systems like Democracy, Dictatorship, Republic, Communism, and Monarchy. Instead of benefiting the people, these government systems have put these countries into political, social, and economic crises. These Islamic countries do not have equal representation and membership in worldwide political forums. Western countries lead these forums. Therefore, it is now imperative for the Muslim leaders of all these countries to collaborate, reset, and implement the original Islamic form of government, which led to the prosperity and success of people, including non-Muslims, 1400 years ago. They should unite as one nation under Khalifat, which means establishing the authority of Allah (SWT) and following the divine commandments related to the social, political, and economic systems. As they have declared Islam in their constitution, they should work together to apply the divine framework of the governance revealed by Allah (SWT) and implemented by Prophet Mohammad (P.B.U.H) and his four successors called Khalifas. This paper provides an overview of the downfall and the end of the Khalifat system by 1924, the ways in which the West caused political, social, and economic crises in the Muslim countries, and finally, a summary of the social, political, and economic systems implemented by the Prophet Mohammad (P.B.U.H) and his successors, Khalifas, called the Rightly Guided – Hazrat Abu Bakr (RA), Hazrat Omar (RA), Hazrat Usman (RA), and Hazrat Ali (RA).

Keywords: Khalifat, Khilafat-e-Rashida, The Rightly Guided, colonization, capitalism, neocolonization, government systems.

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

Authors: Joel S. Akintayo, Ramat T. Salman

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

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

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