Search results for: Cumulative Distribution Function
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3856

Search results for: Cumulative Distribution Function

166 Exploration of an Environmentally Friendly Form of City Development Combined with a River: An Example of a Four-Dimensional Analysis Based on the Expansion of the City of Jinan across the Yellow River

Authors: Zhaocheng Shang

Abstract:

In order to study the topic of cities crossing rivers, a Four-Dimensional Analysis Method consisting of timeline, X-axis, Y-axis, and Z-axis is proposed. Policies, plans, and their implications are summarized and researched along with the timeline. The X-axis is the direction which is parallel to the river. The research area was chosen because of its important connection function. It is proposed that more surface water network should be built because of the ecological orientation of the research area. And the analysis of groundwater makes it for sure that the proposal is feasible. After the blue water network is settled, the green landscape network which is surrounded by it could be planned. The direction which is transversal to the river (Y-axis) should run through the transportation axis so that the urban texture could stretch in an ecological way. Therefore, it is suggested that the work of the planning bureau and river bureau should be coordinated. The Z-axis research is on the section view of the river, especially on the Yellow River’s special feature of being a perched river. Based on water control safety demands, river parks could be constructed on the embankment buffer zone, whereas many kinds of ornamental trees could be used to build the buffer zone. City Crossing River is a typical case where we make use of landscaping to build a symbiotic relationship between the urban landscape architecture and the environment. The local environment should be respected in the process of city expansion. The planning order of "Benefit- Flood Control Safety" should be replaced by "Flood Control Safety - Landscape Architecture- People - Benefit".

Keywords: Blue-Green landscape network, city crossing river, four-dimensional analysis method, planning order.

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165 Experimental Analyses of Thermoelectric Generator Behavior Using Two Types of Thermoelectric Modules for Marine Application

Authors: A. Nour Eddine, D. Chalet, L. Aixala, P. Chessé, X. Faure, N. Hatat

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Thermal power technology such as the TEG (Thermo-Electric Generator) arouses significant attention worldwide for waste heat recovery. Despite the potential benefits of marine application due to the permanent heat sink from sea water, no significant studies on this application were to be found. In this study, a test rig has been designed and built to test the performance of the TEG on engine operating points. The TEG device is built from commercially available materials for the sake of possible economical application. Two types of commercial TEM (thermo electric module) have been studied separately on the test rig. The engine data were extracted from a commercial Diesel engine since it shares the same principle in terms of engine efficiency and exhaust with the marine Diesel engine. An open circuit water cooling system is used to replicate the sea water cold source. The characterization tests showed that the silicium-germanium alloys TEM proved a remarkable reliability on all engine operating points, with no significant deterioration of performance even under sever variation in the hot source conditions. The performance of the bismuth-telluride alloys was 100% better than the first type of TEM but it showed a deterioration in power generation when the air temperature exceeds 300 °C. The temperature distribution on the heat exchange surfaces revealed no useful combination of these two types of TEM with this tube length, since the surface temperature difference between both ends is no more than 10 °C. This study exposed the perspective of use of TEG technology for marine engine exhaust heat recovery. Although the results suggested non-sufficient power generation from the low cost commercial TEM used, it provides valuable information about TEG device optimization, including the design of heat exchanger and the types of thermo-electric materials.

Keywords: Internal combustion engine application, Seebeck, thermo-electricity, waste heat recovery.

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164 Factors Affecting the Ultimate Compressive Strength of the Quaternary Calcarenites, North Western Desert, Egypt

Authors: M. A. Rashed, A. S. Mansour, H. Faris, W. Afify

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The calcarenites carbonate rocks of the Quaternary ridges, which extend along the northwestern Mediterranean coastal plain of Egypt, represent an excellent model for the transformation of loose sediments to real sedimentary rocks by the different stages of meteoric diagenesis. The depositional and diagenetic fabrics of the rocks, in addition to the strata orientation, highly affect their ultimate compressive strength and other geotechnical properties.

There is a marked increase in the compressive strength (UCS) from the first to the fourth ridge rock samples. The lowest values are related to the loose packing, weakly cemented aragonitic ooid sediments with high porosity, besides the irregularly distributed of cement, which result in decreasing the ability of these rocks to withstand crushing under direct pressure. The high (UCS) values are attributed to the low porosity, the presence of micritic cement, the reduction in grain size and the occurrence of micritization and calcretization processes.

The strata orientation has a notable effect on the measured (UCS). The lowest values have been recorded for the samples cored in the inclined direction; whereas the highest values have been noticed in most samples cored in the vertical and parallel directions to bedding plane. In case of the inclined direction, the bedding planes were oriented close to the plane of maximum shear stress. The lowest and highest anisotropy values have been recorded for the first and the third ridges rock samples, respectively, which may attributed to the relatively homogeneity and well sorted grainstone of the first ridge rock samples, and relatively heterogeneity in grain and pore size distribution and degree of cementation of the third ridge rock samples, besides, the abundance of shell fragments with intraparticle pore spaces, which may produce lines of weakness within the rock.

Keywords: Compressive strength, Anisotropy, Calcarenites, Egypt.

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163 Influence of Organic Modifier Loading on Particle Dispersion of Biodegradable Polycaprolactone/Montmorillonite Nanocomposites

Authors: O. I. H. Dimitry, N. A. Mansour, A. L. G. Saad

Abstract:

Natural sodium montmorillonite (NaMMT), Cloisite Na+ and two organophilic montmorillonites (OMMTs), Cloisites 20A and 15A were used. Polycaprolactone (PCL)/MMT composites containing 1, 3, 5, and 10 wt% of Cloisite Na+ and PCL/OMMT nanocomposites containing 5 and 10 wt% of Cloisites 20A and 15A were prepared via solution intercalation technique to study the influence of organic modifier loading on particle dispersion of PCL/ NaMMT composites. Thermal stabilities of the obtained composites were characterized by thermal analysis using the thermogravimetric analyzer (TGA) which showed that in the presence of nitrogen flow the incorporation of 5 and 10 wt% of filler brings some decrease in PCL thermal stability in the sequence: Cloisite Na+>Cloisite 15A > Cloisite 20A, while in the presence of air flow these fillers scarcely influenced the thermoxidative stability of PCL by slightly accelerating the process. The interaction between PCL and silicate layers was studied by Fourier transform infrared (FTIR) spectroscopy which confirmed moderate interactions between nanometric silicate layers and PCL segments. The electrical conductivity (σ) which describes the ionic mobility of the systems was studied as a function of temperature and showed that σ of PCL was enhanced on increasing the modifier loading at filler content of 5 wt%, especially at higher temperatures in the sequence: Cloisite Na+<Cloisite 20A<Cloisite 15A, and was then decreased to some extent with a further increase to 10 wt%. The activation energy Eσ obtained from the dependency of σ on temperature using Arrhenius equation was found to be lowest for the nanocomposite containing 5 wt% of Cloisite 15A. The dispersed behavior of clay in PCL matrix was evaluated by X-ray diffraction (XRD) and scanning electron microscopy (SEM) analyses which revealed partial intercalated structures in PCL/NaMMT composites and semi-intercalated/semi-exfoliated structures in PCL/OMMT nanocomposites containing 5 wt% of Cloisite 20A or Cloisite 15A.

Keywords: Polycaprolactone, organoclay, nanocomposite, montmorillonite, electrical conductivity, activation energy, exfoliation, intercalation.

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162 Influence of Inhomogeneous Wind Fields on the Aerostatic Stability of a Cable-Stayed Pedestrian Bridge without Backstays: Experiments and Numerical Simulations

Authors: Yanru Wu, Qing Sun

Abstract:

Sightseeing glass bridges located in steep valley area are being built on a large scale owing to the development of tourism. Consequently, their aerostatic stability is seriously affected by the wind field characteristics created by strong wind and special terrain, such as wind speed and wind attack angle. For instance, a cable-stayed pedestrian bridge without backstays comprised of a 60-m cantilever girder and the glass bridge deck is located in an abrupt valley, acting as a viewing platform. The bridge’s nonlinear aerostatic stability was analyzed by the segmental model test and numerical simulation in this paper. Based on aerostatic coefficients of the main girder measured in wind tunnel tests, nonlinear influences caused by the structure and aerostatic load, inhomogeneous distribution of torsion angle along the bridge axis, and the influence of initial attack angle were analyzed by using the incremental double iteration method. The results show that the aerostatic response varying with speed shows an obvious nonlinearity, and the aerostatic instability mode is of the characteristic of space deformation of bending-twisting coupling mode. The vertical and torsional deformation of the main girder is larger than its lateral deformation, with the wind speed approaching the critical wind speed. The flow of negative attack angle will reduce the bridges’ critical stability wind speed, but the influence of the negative attack angle on the aerostatic stability is more significant than that of the positive attack angle. The critical wind speeds of torsional divergence and lateral buckling are both larger than 200 m/s; namely, the bridge will not occur aerostatic instability under the action of various wind attack angles.

Keywords: Aerostatic nonlinearity, cable-stayed pedestrian bridge, numerical simulation, nonlinear aerostatic stability.

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161 Development of Map of Gridded Basin Flash Flood Potential Index: GBFFPI Map of QuangNam, QuangNgai, DaNang, Hue Provinces

Authors: Le Xuan Cau

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Flash flood is occurred in short time rainfall interval: from 1 hour to 12 hours in small and medium basins. Flash floods typically have two characteristics: large water flow and big flow velocity. Flash flood is occurred at hill valley site (strip of lowland of terrain) in a catchment with large enough distribution area, steep basin slope, and heavy rainfall. The risk of flash floods is determined through Gridded Basin Flash Flood Potential Index (GBFFPI). Flash Flood Potential Index (FFPI) is determined through terrain slope flash flood index, soil erosion flash flood index, land cover flash floods index, land use flash flood index, rainfall flash flood index. Determining GBFFPI, each cell in a map can be considered as outlet of a water accumulation basin. GBFFPI of the cell is determined as basin average value of FFPI of the corresponding water accumulation basin. Based on GIS, a tool is developed to compute GBFFPI using ArcObjects SDK for .NET. The maps of GBFFPI are built in two types: GBFFPI including rainfall flash flood index (real time flash flood warning) or GBFFPI excluding rainfall flash flood index. GBFFPI Tool can be used to determine a high flash flood potential site in a large region as quick as possible. The GBFFPI is improved from conventional FFPI. The advantage of GBFFPI is that GBFFPI is taking into account the basin response (interaction of cells) and determines more true flash flood site (strip of lowland of terrain) while conventional FFPI is taking into account single cell and does not consider the interaction between cells. The GBFFPI Map of QuangNam, QuangNgai, DaNang, Hue is built and exported to Google Earth. The obtained map proves scientific basis of GBFFPI.

Keywords: ArcObjects SDK for .NET, Basin average value of FFPI, Gridded basin flash flood potential index, GBFFPI map.

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160 Biomechanical Prediction of Veins and Soft Tissues beneath Compression Stockings Using Fluid-Solid Interaction Model

Authors: Chongyang Ye, Rong Liu

Abstract:

Elastic compression stockings (ECSs) have been widely applied in prophylaxis and treatment of chronic venous insufficiency of lower extremities. The medical function of ECS is to improve venous return and increase muscular pumping action to facilitate blood circulation, which is largely determined by the complex interaction between the ECS and lower limb tissues. Understanding the mechanical transmission of ECS along the skin surface, deeper tissues, and vascular system is essential to assess the effectiveness of the ECSs. In this study, a three-dimensional (3D) finite element (FE) model of the leg-ECS system integrated with a 3D fluid-solid interaction (FSI) model of the leg-vein system was constructed to analyze the biomechanical properties of veins and soft tissues under different ECS compression. The Magnetic Resonance Imaging (MRI) of the human leg was divided into three regions, including soft tissues, bones (tibia and fibula) and veins (peroneal vein, great saphenous vein, and small saphenous vein). The ECSs with pressure ranges from 15 to 26 mmHg (Classes I and II) were adopted in the developed FE-FSI model. The soft tissue was assumed as a Neo-Hookean hyperelastic model with the fixed bones, and the ECSs were regarded as an orthotropic elastic shell. The interfacial pressure and stress transmission were simulated by the FE model, and venous hemodynamics properties were simulated by the FSI model. The experimental validation indicated that the simulated interfacial pressure distributions were in accordance with the pressure measurement results. The developed model can be used to predict interfacial pressure, stress transmission, and venous hemodynamics exerted by ECSs and optimize the structure and materials properties of ECSs design, thus improving the efficiency of compression therapy.

Keywords: Elastic compression stockings, fluid-solid interaction, tissue and vein properties, prediction.

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159 Complex Network Approach to International Trade of Fossil Fuel

Authors: Semanur Soyyiğit Kaya, Ercan Eren

Abstract:

Energy has a prominent role for development of nations. Countries which have energy resources also have strategic power in the international trade of energy since it is essential for all stages of production in the economy. Thus, it is important for countries to analyze the weaknesses and strength of the system. On the other side, international trade is one of the fields that are analyzed as a complex network via network analysis. Complex network is one of the tools to analyze complex systems with heterogeneous agents and interaction between them. A complex network consists of nodes and the interactions between these nodes. Total properties which emerge as a result of these interactions are distinct from the sum of small parts (more or less) in complex systems. Thus, standard approaches to international trade are superficial to analyze these systems. Network analysis provides a new approach to analyze international trade as a network. In this network, countries constitute nodes and trade relations (export or import) constitute edges. It becomes possible to analyze international trade network in terms of high degree indicators which are specific to complex networks such as connectivity, clustering, assortativity/disassortativity, centrality, etc. In this analysis, international trade of crude oil and coal which are types of fossil fuel has been analyzed from 2005 to 2014 via network analysis. First, it has been analyzed in terms of some topological parameters such as density, transitivity, clustering etc. Afterwards, fitness to Pareto distribution has been analyzed via Kolmogorov-Smirnov test. Finally, weighted HITS algorithm has been applied to the data as a centrality measure to determine the real prominence of countries in these trade networks. Weighted HITS algorithm is a strong tool to analyze the network by ranking countries with regards to prominence of their trade partners. We have calculated both an export centrality and an import centrality by applying w-HITS algorithm to the data. As a result, impacts of the trading countries have been presented in terms of high-degree indicators.

Keywords: Complex network approach, fossil fuel, international trade, network theory.

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158 Synthesis of Silver Nanoparticles by Chemical Reduction Method and Their Antibacterial Activity

Authors: Maribel G. Guzmán, Jean Dille, Stephan Godet

Abstract:

Silver nanoparticles were prepared by chemical reduction method. Silver nitrate was taken as the metal precursor and hydrazine hydrate as a reducing agent. The formation of the silver nanoparticles was monitored using UV-Vis absorption spectroscopy. The UV-Vis spectroscopy revealed the formation of silver nanopart├¡cles by exhibing the typical surface plasmon absorption maxima at 418-420 nm from the UV–Vis spectrum. Comparison of theoretical (Mie light scattering theory) and experimental results showed that diameter of silver nanoparticles in colloidal solution is about 60 nm. We have used energy-dispersive spectroscopy (EDX), X-ray diffraction (XRD), transmission electron microscopy (TEM) and, UV–Vis spectroscopy to characterize the nanoparticles obtained. The energy-dispersive spectroscopy (EDX) of the nanoparticles dispersion confirmed the presence of elemental silver signal no peaks of other impurity were detected. The average size and morphology of silver nanoparticles were determined by transmission electron microscopy (TEM). TEM photographs indicate that the nanopowders consist of well dispersed agglomerates of grains with a narrow size distribution (40 and 60 nm), whereas the radius of the individual particles are between 10 and 20 nm. The synthesized nanoparticles have been structurally characterized by X-ray diffraction and transmission high-energy electron diffraction (HEED). The peaks in the XRD pattern are in good agreement with the standard values of the face-centered-cubic form of metallic silver (ICCD-JCPDS card no. 4-0787) and no peaks of other impurity crystalline phases were detected. Additionally, the antibacterial activity of the nanopart├¡culas dispersion was measured by Kirby-Bauer method. The nanoparticles of silver showed high antimicrobial and bactericidal activity against gram positive bacteria such as Escherichia Coli, Pseudimonas aureginosa and staphylococcus aureus which is a highly methicillin resistant strain.

Keywords: Silver nanoparticles, surface plasmon, UV-Vis absorption spectrum, chemicals reduction.

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157 Application of Various Methods for Evaluation of Heavy Metal Pollution in Soils around Agarak Copper-Molybdenum Mine Complex, Armenia

Authors: K. A. Ghazaryan, H. S. Movsesyan, N. P. Ghazaryan

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The present study was aimed in assessing the heavy metal pollution of the soils around Agarak copper-molybdenum mine complex and related environmental risks. This mine complex is located in the south-east part of Armenia, and the present study was conducted in 2013. The soils of the five riskiest sites of this region were studied: surroundings of the open mine, the sites adjacent to processing plant of Agarak copper-molybdenum mine complex, surroundings of Darazam active tailing dump, the recultivated tailing dump of “ravine - 2”, and the recultivated tailing dump of “ravine - 3”. The mountain cambisol was the main soil type in the study sites. The level of soil contamination by heavy metals was assessed by Contamination factors (Cf), Degree of contamination (Cd), Geoaccumulation index (I-geo) and Enrichment factor (EF). The distribution pattern of trace metals in the soil profile according to Cf, Cd, I-geo and EF values shows that the soil is much polluted. Almost in all studied sites, Cu, Mo, Pb, and Cd were the main polluting heavy metals, and this was conditioned by Agarak copper-molybdenum mine complex activity. It is necessary to state that the pollution problem becomes pressing as some parts of these highly polluted region are inhabited by population, and agriculture is highly developed there; therefore, heavy metals can be transferred into human bodies through food chains and have direct influence on public health. Since the induced pollution can pose serious threats to public health, further investigations on soil and vegetation pollution are recommended. Finally, Cf calculating based on distance from the pollution source and the wind direction can provide more reasonable results.

Keywords: Agarak copper-molybdenum mine complex, heavy metals, soil contamination, enrichment factor, Armenia.

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156 Spatial Planning and Tourism Development with Sustainability Model of the Territorial Tourist with Land Use Approach

Authors: Mehrangiz Rezaee, Zabih Charrahi

Abstract:

In the last decade, with increasing tourism destinations and tourism growth, we are witnessing the widespread impacts of tourism on the economy, environment and society. Tourism and its related economy are now undergoing a transformation and as one of the key pillars of business economics, it plays a vital role in the world economy. Activities related to tourism and providing services appropriate to it in an area, like many economic sectors, require the necessary context on its origin. Given the importance of tourism industry and tourism potentials of Yazd province in Iran, it is necessary to use a proper procedure for prioritizing different areas for proper and efficient planning. One of the most important goals of planning is foresight and creating balanced development in different geographical areas. This process requires an accurate study of the areas and potential and actual talents, as well as evaluation and understanding of the relationship between the indicators affecting the development of the region. At the global and regional level, the development of tourist resorts and the proper distribution of tourism destinations are needed to counter environmental impacts and risks. The main objective of this study is the sustainable development of suitable tourism areas. Given that tourism activities in different territorial areas require operational zoning, this study deals with the evaluation of territorial tourism using concepts such as land use, fitness and sustainable development. It is essential to understand the structure of tourism development and the spatial development of tourism using land use patterns, spatial planning and sustainable development. Tourism spatial planning implements different approaches. However, the development of tourism as well as the spatial development of tourism is complex, since tourist activities can be carried out in different areas with different purposes. Multipurpose areas have great important for tourism because it determines the flow of tourism. Therefore, in this paper, by studying the development and determination of tourism suitability that is related to spatial development, it is possible to plan tourism spatial development by developing a model that describes the characteristics of tourism. The results of this research determine the suitability of multi-functional territorial tourism development in line with spatial planning of tourism.

Keywords: Land use change, spatial planning, sustainability, territorial tourist, Yazd.

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155 dynr.mi: An R Program for Multiple Imputation in Dynamic Modeling

Authors: Yanling Li, Linying Ji, Zita Oravecz, Timothy R. Brick, Michael D. Hunter, Sy-Miin Chow

Abstract:

Assessing several individuals intensively over time yields intensive longitudinal data (ILD). Even though ILD provide rich information, they also bring other data analytic challenges. One of these is the increased occurrence of missingness with increased study length, possibly under non-ignorable missingness scenarios. Multiple imputation (MI) handles missing data by creating several imputed data sets, and pooling the estimation results across imputed data sets to yield final estimates for inferential purposes. In this article, we introduce dynr.mi(), a function in the R package, Dynamic Modeling in R (dynr). The package dynr provides a suite of fast and accessible functions for estimating and visualizing the results from fitting linear and nonlinear dynamic systems models in discrete as well as continuous time. By integrating the estimation functions in dynr and the MI procedures available from the R package, Multivariate Imputation by Chained Equations (MICE), the dynr.mi() routine is designed to handle possibly non-ignorable missingness in the dependent variables and/or covariates in a user-specified dynamic systems model via MI, with convergence diagnostic check. We utilized dynr.mi() to examine, in the context of a vector autoregressive model, the relationships among individuals’ ambulatory physiological measures, and self-report affect valence and arousal. The results from MI were compared to those from listwise deletion of entries with missingness in the covariates. When we determined the number of iterations based on the convergence diagnostics available from dynr.mi(), differences in the statistical significance of the covariate parameters were observed between the listwise deletion and MI approaches. These results underscore the importance of considering diagnostic information in the implementation of MI procedures.

Keywords: Dynamic modeling, missing data, multiple imputation, physiological measures.

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154 Ramp Rate and Constriction Factor Based Dual Objective Economic Load Dispatch Using Particle Swarm Optimization

Authors: Himanshu Shekhar Maharana, S. K .Dash

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Economic Load Dispatch (ELD) proves to be a vital optimization process in electric power system for allocating generation amongst various units to compute the cost of generation, the cost of emission involving global warming gases like sulphur dioxide, nitrous oxide and carbon monoxide etc. In this dissertation, we emphasize ramp rate constriction factor based particle swarm optimization (RRCPSO) for analyzing various performance objectives, namely cost of generation, cost of emission, and a dual objective function involving both these objectives through the experimental simulated results. A 6-unit 30 bus IEEE test case system has been utilized for simulating the results involving improved weight factor advanced ramp rate limit constraints for optimizing total cost of generation and emission. This method increases the tendency of particles to venture into the solution space to ameliorate their convergence rates. Earlier works through dispersed PSO (DPSO) and constriction factor based PSO (CPSO) give rise to comparatively higher computational time and less good optimal solution at par with current dissertation. This paper deals with ramp rate and constriction factor based well defined ramp rate PSO to compute various objectives namely cost, emission and total objective etc. and compares the result with DPSO and weight improved PSO (WIPSO) techniques illustrating lesser computational time and better optimal solution. 

Keywords: Economic load dispatch, constriction factor based particle swarm optimization, dispersed particle swarm optimization, weight improved particle swarm optimization, ramp rate and constriction factor based particle swarm optimization.

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153 Challenges of Irrigation Water Supply in Croplands of Arid Regions and their Environmental Consequences – A Case Study in the Dez and Moghan Command Areas of Iran

Authors: Lobat Taghavi, Najaf Hedayat

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Renewable water resources are crucial production variables in arid and semi-arid regions where intensive agriculture is practiced to meet ever-increasing demand for food and fiber. This is crucial for the Dez and Moghan command areas where water delivery problems and adverse environmental issues are widespread. This paper aims to identify major problems areas using on-farm surveys of 200 farmers, agricultural extensionists and water suppliers which was complemented by secondary data and field observations during 2010- 2011 cultivating season. The SPSS package was used to analyze and synthesis data. Results indicated inappropriate canal operations in both schemes, though there was no unanimity about the underlying causes. Inequitable and inflexible distribution was found to be rooted in deficient hydraulic structures particularly in the main and secondary canals. The inadequacy and inflexibility of water scheduling regime was the underlying causes of recurring pest and disease spread which often led to the decline of crop yield and quality, although these were not disputed, the water suppliers were not prepared to link with the deficiencies in the operation of the main and secondary canals. They rather attributed these to the prevailing salinity; alkalinity, water table fluctuations and leaching of the valuable agro-chemical inputs from the plants- route zone with farreaching consequences. Examples of these include the pollution of ground and surface resources due to over-irrigation at the farm level which falls under the growers- own responsibility. Poor irrigation efficiency and adverse environmental problems were attributed to deficient and outdated farming practices that were in turn rooted in poor extension programs and irrational water charges.

Keywords: water delivery, inequity, inflexibility, conflicts, environmental impact, Dez and Moghan

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152 The Current Practices of Analysis of Reinforced Concrete Panels Subjected to Blast Loading

Authors: Palak J. Shukla, Atul K. Desai, Chentankumar D. Modhera

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For any country in the world, it has become a priority to protect the critical infrastructure from looming risks of terrorism. In any infrastructure system, the structural elements like lower floors, exterior columns, walls etc. are key elements which are the most susceptible to damage due to blast load. The present study revisits the state of art review of the design and analysis of reinforced concrete panels subjected to blast loading. Various aspects in association with blast loading on structure, i.e. estimation of blast load, experimental works carried out previously, the numerical simulation tools, various material models, etc. are considered for exploring the current practices adopted worldwide. Discussion on various parametric studies to investigate the effect of reinforcement ratios, thickness of slab, different charge weight and standoff distance is also made. It was observed that for the simulation of blast load, CONWEP blast function or equivalent numerical equations were successfully employed by many researchers. The study of literature indicates that the researches were carried out using experimental works and numerical simulation using well known generalized finite element methods, i.e. LS-DYNA, ABAQUS, AUTODYN. Many researchers recommended to use concrete damage model to represent concrete and plastic kinematic material model to represent steel under action of blast loads for most of the numerical simulations. Most of the studies reveal that the increase reinforcement ratio, thickness of slab, standoff distance was resulted in better blast resistance performance of reinforced concrete panel. The study summarizes the various research results and appends the present state of knowledge for the structures exposed to blast loading.

Keywords: Blast phenomenon, experimental methods, material models, numerical methods.

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151 Collective Redress in Consumer Protection in South East Europe: Cross-National Comparisons, Issues of Commonality and Difference

Authors: Veronika Efremova

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In recent decades, there have been significant developments in the European Union in the field of collective consumer redress. South East European countries (SEE) covered by this paper, in line with their EU accession priorities and duties under Stabilisation and Association Agreements, have to harmonize their national laws with the relevant EU acquis for consumer protection (Chapter 28: Health and Consumer). In these countries, only minimal compliance is achieved. SEE countries have introduced rudimentary collective redress mechanisms, with modest enforcement of collective redress and case law. This paper is based on comprehensive interdisciplinary research conducted for SEE countries on common principles for injunctive and compensatory collective redress mechanisms, emphasizing cross-national comparisons, underlining issues of commonality and difference aiming to develop recommendations for an adequate enforcement of collective redress. SEE countries are recognized by the sectoral approach for regulating collective redress contrary to the majority of EU Member States with having adopted horizontal approach to collective redress. In most SEE countries, the laws do not recognize compensatory but only injunctive collective redress in consumer protection. All responsible stakeholders for implementation of collective redress in SEE countries, lack information and awareness on collective redress mechanisms and the way they function in practice. Therefore, specific actions are needed in these countries to make the whole system of collective redress for consumer protection operational and efficient. Taking into consideration the various designated stakeholders in collective redress in each SEE countries, there is a need of their mutual coordination and cooperation in order to develop consumer protection system and policies. By putting into practice the national collective redress mechanisms, effective access to justice for all consumers, the principle of rule of law will be secured and appropriate procedural guarantees to avoid abusive litigation will be ensured.

Keywords: Collective redress mechanism, consumer protection, commonality and difference, South East Europe.

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150 Fuzzy Power Controller Design for Purdue University Research Reactor-1

Authors: Oktavian Muhammad Rizki, Appiah Rita, Lastres Oscar, Miller True, Chapman Alec, Tsoukalas Lefteri H.

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The Purdue University Research Reactor-1 (PUR-1) is a 10 kWth pool-type research reactor located at Purdue University’s West Lafayette campus. The reactor was recently upgraded to use entirely digital instrumentation and control systems. However, currently, there is no automated control system to regulate the power in the reactor. We propose a fuzzy logic controller as a form of digital twin to complement the existing digital instrumentation system to monitor and stabilize power control using existing experimental data. This work assesses the feasibility of a power controller based on a Fuzzy Rule-Based System (FRBS) by modelling and simulation with a MATLAB algorithm. The controller uses power error and reactor period as inputs and generates reactivity insertion as output. The reactivity insertion is then converted to control rod height using a logistic function based on information from the recorded experimental reactor control rod data. To test the capability of the proposed fuzzy controller, a point-kinetic reactor model is utilized based on the actual PUR-1 operation conditions and a Monte Carlo N-Particle simulation result of the core to numerically compute the neutronics parameters of reactor behavior. The Point Kinetic Equation (PKE) was employed to model dynamic characteristics of the research reactor since it explains the interactions between the spatial and time varying input and output variables efficiently. The controller is demonstrated computationally using various cases: startup, power maneuver, and shutdown. From the test results, it can be proved that the implemented fuzzy controller can satisfactorily regulate the reactor power to follow demand power without compromising nuclear safety measures.

Keywords: Fuzzy logic controller, power controller, reactivity, research reactor.

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149 Lead and Cadmium Spatial Pattern and Risk Assessment around Coal Mine in Hyrcanian Forest, North Iran

Authors: Mahsa Tavakoli, Seyed Mohammad Hojjati, Yahya Kooch

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In this study, the effect of coal mining activities on lead and cadmium concentrations and distribution in soil was investigated in Hyrcanian forest, North Iran. 16 plots (20×20 m2) were established by systematic-randomly (60×60 m2) in an area of 4 ha (200×200 m2-mine entrance placed at center). An area adjacent to the mine was not affected by the mining activity; considered as the controlled area. In order to investigate soil lead and cadmium concentration, one sample was taken from the 0-10 cm in each plot. To study the spatial pattern of soil properties and lead and cadmium concentrations in the mining area, an area of 80×80m2 (the mine as the center) was considered and 80 soil samples were systematic-randomly taken (10 m intervals). Geostatistical analysis was performed via Kriging method and GS+ software (version 5.1). In order to estimate the impact of coal mining activities on soil quality, pollution index was measured. Lead and cadmium concentrations were significantly higher in mine area (Pb: 10.97±0.30, Cd: 184.47±6.26 mg.kg-1) in comparison to control area (Pb: 9.42±0.17, Cd: 131.71±15.77 mg.kg-1). The mean values of the PI index indicate that Pb (1.16) and Cd (1.77) presented slightly polluted. Results of the NIPI index showed that Pb (1.44) and Cd (2.52) presented slight pollution and moderate pollution respectively. Results of variography and kriging method showed that it is possible to prepare interpolation maps of lead and cadmium around the mining areas in Hyrcanian forest. According to results of pollution and risk assessments, forest soil was contaminated by heavy metals (lead and cadmium); therefore, using reclamation and remediation techniques in these areas is necessary.

Keywords: Traditional coal mining, heavy metals, pollution indicators, geostatistics, caspian forest.

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148 Risk Assessment of Trace Element Pollution in Gymea Bay, NSW, Australia

Authors: Yasir M. Alyazichi, Brian G. Jones, Errol McLean, Hamd N. Altalyan, Ali K. M. Al-Nasrawi

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The main purpose of this study is to assess the sediment quality and potential ecological risk in marine sediments in Gymea Bay located in south Sydney, Australia. A total of 32 surface sediment samples were collected from the bay. Current track trajectories and velocities have also been measured in the bay. The resultant trace elements were compared with the adverse biological effect values Effect Range Low (ERL) and Effect Range Median (ERM) classifications. The results indicate that the average values of chromium, arsenic, copper, zinc, and lead in surface sediments all reveal low pollution levels and are below ERL and ERM values. The highest concentrations of trace elements were found close to discharge points and in the inner bay, and were linked with high percentages of clay minerals, pyrite and organic matter, which can play a significant role in trapping and accumulating these elements. The lowest concentrations of trace elements were found to be on the shoreline of the bay, which contained high percentages of sand fractions. It is postulated that the fine particles and trace elements are disturbed by currents and tides, then transported and deposited in deeper areas. The current track velocities recorded in Gymea Bay had the capability to transport fine particles and trace element pollution within the bay. As a result, hydrodynamic measurements were able to provide useful information and to help explain the distribution of sedimentary particles and geochemical properties. This may lead to knowledge transfer to other bay systems, including those in remote areas. These activities can be conducted at a low cost, and are therefore also transferrable to developing countries. The advent of portable instruments to measure trace elements in the field has also contributed to the development of these lower cost and easily applied methodologies available for use in remote locations and low-cost economies.

Keywords: Current track velocities, Gymea Bay, surface sediments, trace elements.

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147 Attitude and Knowledge of Primary Health Care Physicians and Local Inhabitants about Leishmaniasis and Sandfly in West Alexandria

Authors: Randa M. Ali, Naguiba F. Loutfy, Osama M. Awad

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Leishmaniasis is the collective name for a number of diseases caused by protozoan flagellates of the genus Leishmania, which is transmitted by Phlebotomine sandfly, the disease has diverse clinical manifestations and found in many areas of the world, particularly in Africa, Latin America, South and Central Asia, the Mediterranean basin and the Middle East. This study was done to assess primary health care physicians’ knowledge (PHP) and attitude about leishmaniasis and to assess awareness of local inhabitants about the disease and its vector in four areas in west Alexandria, Egypt. It is a cross sectional survey that was conducted in four PHC units in west Alexandria. All physicians currently working in these units during the study period were invited to participate in the study; only 20 PHP completed the questionnaire. 60 local inhabitants were selected randomly from the four areas of the study, 15 from each area; Data was collected through two different specially designed questionnaires. Results showed that 11 (55%) percent of the physicians had satisfactory knowledge; they answered more than 9 (60%) questions out of a total 14 questions about leishmaniasis and sandfly. On the other hand when attitude of the primary health care physicians about leishmaniasis was measured, results showed that 17 (85%) had good attitude and 3 (15%) had poor attitude. The second questionnaire showed that the awareness of local inhabitants about leishmaniasis and sandfly as a vector of the disease is poor and needs to be corrected. (90%) of the interviewed inhabitants had not heard about leishmaniasis, Only 3 (5%) of them said they know sandfly and its role in transmission of leishmaniasis. Thus we conclude that knowledge and attitudes of physicians are acceptable. However, there is, room for improvement and could be done through formal training courses and distribution of guidelines. In addition to raising the awareness of primary health care physicians about the importance of early detection and notification of cases of leishmaniasis, health education for raising awareness of the public regarding the vector and the disease is necessary because related studies have demonstrated that for inhabitants to take enough protective measures against the vector, they should perceive that it is responsible for causing a disease.

Keywords: Attitude, knowledge, PHP, leishmaniasis, sandfly, local inhabitants, inside and outside housing conditions.

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146 A 3D Numerical Environmental Modeling Approach for Assessing Transport of Spilled Oil in Porous Beach Conditions under a Meso-Scale Tank Design

Authors: J. X. Dong, C. J. An, Z. Chen, E. H. Owens, M. C. Boufadel, E. Taylor, K. Lee

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Shorelines are vulnerable to significant environmental impacts from oil spills. Stranded oil can cause potential short- to long-term detrimental effects along beaches that include injuries to ecosystem, socio-economic and cultural resources. In this study, a three-dimensional (3D) numerical modeling approach is developed to evaluate the fate and transport of spilled oil for hypothetical oiled shoreline cases under various combinations of beach geomorphology and environmental conditions. The developed model estimates the spatial and temporal distribution of spilled oil for the various test conditions, using the finite volume method and considering the physical transport (dispersion and advection), sinks, and sorption processes. The model includes a user-friendly interface for data input on variables such as beach properties, environmental conditions, and physical-chemical properties of spilled oil. An experimental meso-scale tank design was used to test the developed model for dissolved petroleum hydrocarbon within shorelines. The simulated results for effects of different sediment substrates, oil types, and shoreline features for the transport of spilled oil are comparable to that obtained with a commercially available model. Results show that the properties of substrates and the oil removal by shoreline effects have significant impacts on oil transport in the beach area. Sensitivity analysis, through the application of the one-step-at-a-time method (OAT), for the 3D model identified hydraulic conductivity as the most sensitive parameter. The 3D numerical model allows users to examine the behavior of oil on and within beaches, assess potential environmental impacts, and provide technical support for decisions related to shoreline clean-up operations.

Keywords: dissolved petroleum hydrocarbons, environmental multimedia model, finite volume method, FVM, sensitivity analysis, total petroleum hydrocarbons, TPH

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145 Two-Level Identification of HVAC Consumers for Demand Response Potential Estimation Based on Setpoint Change

Authors: M. Naserian, M. Jooshaki, M. Fotuhi-Firuzabad, M. Hossein Mohammadi Sanjani, A. Oraee

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In recent years, the development of communication infrastructure and smart meters have facilitated the utilization of demand-side resources which can enhance stability and economic efficiency of power systems. Direct load control programs can play an important role in the utilization of demand-side resources in the residential sector. However, investments required for installing control equipment can be a limiting factor in the development of such demand response programs. Thus, selection of consumers with higher potentials is crucial to the success of a direct load control program. Heating, ventilation, and air conditioning (HVAC) systems, which due to the heat capacity of buildings feature relatively high flexibility, make up a major part of household consumption. Considering that the consumption of HVAC systems depends highly on the ambient temperature and bearing in mind the high investments required for control systems enabling direct load control demand response programs, in this paper, a solution is presented to uncover consumers with high air conditioner demand among a large number of consumers and to measure the demand response potential of such consumers. This can pave the way for estimating the investments needed for the implementation of direct load control programs for residential HVAC systems and for estimating the demand response potentials in a distribution system. In doing so, we first cluster consumers into several groups based on the correlation coefficients between hourly consumption data and hourly temperature data using K-means algorithm. Then, by applying a recent algorithm to the hourly consumption and temperature data, consumers with high air conditioner consumption are identified. Finally, demand response potential of such consumers is estimated based on the equivalent desired temperature setpoint changes.

Keywords: Data-driven analysis, demand response, direct load control, HVAC system.

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144 Behavioral and EEG Reactions in Native Turkic-Speaking Inhabitants of Siberia and Siberian Russians during Recognition of Syntactic Errors in Sentences in Native and Foreign Languages

Authors: Tatiana N. Astakhova, Alexander E. Saprygin, Tatiana A. Golovko, Alexander N. Savostyanov, Mikhail S. Vlasov, Natalia V. Borisova, Alexandera G. Karpova, Urana N. Kavai-ool, Elena Mokur-ool, Nikolay A. Kolchano, Lyubomir I. Aftanas

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The aim of the study is to compare behavioral and EEG reactions in Turkic-speaking inhabitants of Siberia (Tuvinians and Yakuts) and Russians during the recognition of syntax errors in native and foreign languages. Sixty-three healthy aboriginals of the Tyva Republic, 29 inhabitants of the Sakha (Yakutia) Republic, and 55 Russians from Novosibirsk participated in the study. EEG were recorded during execution of error-recognition task in Russian and English language (in all participants) and in native languages (Tuvinian or Yakut Turkic-speaking inhabitants). Reaction time (RT) and quality of task execution were chosen as behavioral measures. Amplitude and cortical distribution of P300 and P600 peaks of ERP were used as a measure of speech-related brain activity. In Tuvinians, there were no differences in the P300 and P600 amplitudes as well as in cortical topology for Russian and Tuvinian languages, but there was a difference for English. In Yakuts, the P300 and P600 amplitudes and topology of ERP for Russian language were the same as Russians had for native language. In Yakuts, brain reactions during Yakut and English language comprehension had no difference, while the Russian language comprehension was differed from both Yakut and English. We found out that the Tuvinians recognized both Russian and Tuvinian as native languages, and English as a foreign language. The Yakuts recognized both English and Yakut as foreign languages, but Russian as a native language. According to the inquirer, both Tuvinians and Yakuts use the national language as a spoken language, whereas they do not use it for writing. It can well be a reason that Yakuts perceive the Yakut writing language as a foreign language while writing Russian as their native.

Keywords: EEG, brain activity, syntactic analysis, native and foreign language.

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143 Rolling Element Bearing Diagnosis by Improved Envelope Spectrum: Optimal Frequency Band Selection

Authors: Juan David Arango, Alejandro Restrepo-Martinez

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The Rolling Element Bearing (REB) vibration diagnosis is worth of special interest by the variety of REB and the wide necessity of those elements in industrial applications. The presence of a localized fault in a REB gives rise to a vibrational response, characterized by the modulation of a carrier signal. Frequency content of carrier signal (Spectral Frequency –f) is mainly related to resonance frequencies of the REB. This carrier signal is modulated by another signal, governed by the periodicity of the fault impact (Cyclic Frequency –α). In this sense, REB fault vibration response gives rise to a second-order cyclostationary signal. Second order cyclostationary signals could be represented in a bi-spectral map, where Spectral Coherence –SCoh are plotted against f and α. The Improved Envelope Spectrum –IES, is a useful approach to execute REB fault diagnosis. IES could be applied by the integration of SCoh over a predefined bandwidth on the f axis. Approaches to select f-bandwidth have been recently exposed by the definition of a metric which intends to evaluate the magnitude of the IES at the fault characteristics frequencies. This metric is represented in a 1/3-binary tree as a function of the frequency bandwidth and centre. Based on this binary tree the optimal frequency band is selected. However, some advantages have been seen if the metric is changed, which in fact tends to dictate different optimal f-bandwidth and so improve the IES representation. This paper evaluates the behaviour of the IES from a different metric optimization. This metric is based on the sample correlation coefficient, detecting high peaks in the selected frequencies while penalizing high peaks in the neighbours of the selected frequencies. Prior results indicate an improvement on the signal-noise ratio (SNR) on around 86% of samples analysed, which belong to IMS database.

Keywords: Sample Correlation IESFOgram, cyclostationary analysis, improved envelope spectrum, IES, rolling element bearing diagnosis, spectral coherence.

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142 A Convolutional Neural Network-Based Vehicle Theft Detection, Location, and Reporting System

Authors: Michael Moeti, Khuliso Sigama, Thapelo Samuel Matlala

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One of the principal challenges that the world is confronted with is insecurity. The crime rate is increasing exponentially, and protecting our physical assets, especially in the motorist sector, is becoming impossible when applying our own strength. The need to develop technological solutions that detect and report theft without any human interference is inevitable. This is critical, especially for vehicle owners, to ensure theft detection and speedy identification towards recovery efforts in cases where a vehicle is missing or attempted theft is taking place. The vehicle theft detection system uses Convolutional Neural Network (CNN) to recognize the driver's face captured using an installed mobile phone device. The location identification function uses a Global Positioning System (GPS) to determine the real-time location of the vehicle. Upon identification of the location, Global System for Mobile Communications (GSM) technology is used to report or notify the vehicle owner about the whereabouts of the vehicle. The installed mobile app was implemented by making use of Python as it is undoubtedly the best choice in machine learning. It allows easy access to machine learning algorithms through its widely developed library ecosystem. The graphical user interface was developed by making use of JAVA as it is better suited for mobile development. Google's online database (Firebase) was used as a means of storage for the application. The system integration test was performed using a simple percentage analysis. 60 vehicle owners participated in this study as a sample, and questionnaires were used in order to establish the acceptability of the system developed. The result indicates the efficiency of the proposed system, and consequently, the paper proposes that the use of the system can effectively monitor the vehicle at any given place, even if it is driven outside its normal jurisdiction. More so, the system can be used as a database to detect, locate and report missing vehicles to different security agencies.

Keywords: Convolutional Neural Network, CNN, location identification, tracking, GPS, GSM.

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141 Microstructure and Corrosion Behavior of Laser Welded Magnesium Alloys with Silver Nanoparticles

Authors: M. Ishak, K. Yamasaki, K. Maekawa

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Magnesium alloys have gained increased attention in recent years in automotive, electronics, and medical industry. This because of magnesium alloys have better properties than aluminum alloys and steels in respects of their low density and high strength to weight ratio. However, the main problems of magnesium alloy welding are the crack formation and the appearance of porosity during the solidification. This paper proposes a unique technique to weld two thin sheets of AZ31B magnesium alloy using a paste containing Ag nanoparticles. The paste containing Ag nanoparticles of 5 nm in average diameter and an organic solvent was used to coat the surface of AZ31B thin sheet. The coated sheet was heated at 100 °C for 60 s to evaporate the solvent. The dried sheet was set as a lower AZ31B sheet on the jig, and then lap fillet welding was carried out by using a pulsed Nd:YAG laser in a closed box filled with argon gas. The characteristics of the microstructure and the corrosion behavior of the joints were analyzed by opticalmicroscopy (OM), energy dispersive spectrometry (EDS), electron probe micro-analyzer (EPMA), scanning electron microscopy (SEM), and immersion corrosion test. The experimental results show that the wrought AZ31B magnesium alloy can be joined successfully using Ag nanoparticles. Ag nanoparticles insert promote grain refinement, narrower the HAZ width and wider bond width compared to weld without and insert. Corrosion rate of welded AZ31B with Ag nanoparticles reduced up to 44 % compared to base metal. The improvement of corrosion resistance of welded AZ31B with Ag nanoparticles due to finer grains and large grain boundaries area which consist of high Al content. β-phase Mg17Al12 could serve as effective barrier and suppressed further propagation of corrosion. Furthermore, Ag distribution in fusion zone provide much more finer grains and may stabilize the magnesium solid solution making it less soluble or less anodic in aqueous

Keywords: Laser welding, magnesium alloys, nanoparticles, mechanical property

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140 Impact of Fluid Flow Patterns on Metastable Zone Width of Borax in Dual Radial Impeller Crystallizer at Different Impeller Spacings

Authors: A. Čelan, M. Ćosić, D. Rušić, N. Kuzmanić

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Conducting crystallization in an agitated vessel requires a proper selection of mixing parameters that would result in a production of crystals of specific properties. In dual impeller systems, which are characterized by a more complex hydrodynamics due to the possible fluid flow interactions, revealing a clear link between mixing parameters and crystallization kinetics is still an open issue. The aim of this work is to establish this connection by investigating how fluid flow patterns, generated by two impellers mounted on the same shaft, reflect on metastable zone width of borax decahydrate, one of the most important parameters of the crystallization process. Investigation was carried out in a 15-dm3 bench scale batch cooling crystallizer with an aspect ratio (H/T) equal to 1.3. For this reason, two radial straight blade turbines (4-SBT) were used for agitation. Experiments were conducted at different impeller spacings at the state of complete suspension. During the process of an unseeded batch cooling crystallization, solution temperature and supersaturation were continuously monitored what enabled a determination of the metastable zone width. Hydrodynamic conditions in the vessel achieved at different impeller spacings investigated were analyzed in detail. This was done firstly by measuring the mixing time required to attain the desired level of homogeneity. Secondly, fluid flow patterns generated in a described dual impeller system were both photographed and simulated by VisiMix Turbulent software. Also, a comparison of these two visualization methods was performed. Experimentally obtained results showed that metastable zone width is definitely affected by the hydrodynamics in the crystallizer. This means that this crystallization parameter can be controlled not only by adjusting the saturation temperature or cooling rate, as is usually done, but also by choosing a suitable impeller spacing that will result in a formation of crystals of wanted size distribution.

Keywords: Dual impeller crystallizer, fluid flow pattern, metastable zone width, mixing time, radial impeller.

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139 Relocation of Livestocks in Rural of Canakkale Province Using Remote Sensing and GIS

Authors: Melis Inalpulat, Levent Genc, Unal Kizil, Tugce Civelek

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Livestock production is one of the most important components of rural economy. Due to the urban expansion, rural areas close to expanding cities transform into urban districts during the time. However, the legislations have some restrictions related to livestock farming in such administrative units since they tend to create environmental concerns like odor problems resulted from excessive manure production. Therefore, the existing animal operations should be moved from the settlement areas. This paper was focused on determination of suitable lands for livestock production in Canakkale province of Turkey using remote sensing (RS) data and GIS techniques. To achieve the goal, Formosat 2 and Landsat 8 imageries, Aster DEM, and 1:25000 scaled soil maps, village boundaries, and village livestock inventory records were used. The study was conducted using suitability analysis which evaluates the land in terms of limitations and potentials, and suitability range was categorized as Suitable (S) and Non-Suitable (NS). Limitations included the distances from main and crossroads, water resources and settlements, while potentials were appropriate values for slope, land use capability and land use land cover status. Village-based S land distribution results were presented, and compared with livestock inventories. Results showed that approximately 44230 ha area is inappropriate because of the distance limitations for roads and etc. (NS). Moreover, according to LULC map, 71052 ha area consists of forests, olive and other orchards, and thus, may not be suitable for building such structures (NS). In comparison, it was found that there are a total of 1228 ha S lands within study area. The village-based findings indicated that, in some villages livestock production continues on NS areas. Finally, it was suggested that organized livestock zones may be constructed to serve in more than one village after the detailed analysis complemented considering also political decisions, opinion of the local people, etc.

Keywords: GIS, livestock, LULC, remote sensing, suitable lands.

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138 Internal Accounting Controls

Authors: Alireza Azimi Sani , Shahram Chaharmahalie

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Internal controls of accounting are an essential business function for a growth-oriented organization, and include the elements of risk assessment, information communications and even employees' roles and responsibilities. Internal controls of accounting systems are designed to protect a company from fraud, abuse and inaccurate data recording and help organizations keep track of essential financial activities. Internal controls of accounting provide a streamlined solution for organizing all accounting procedures and ensuring that the accounting cycle is completed consistently and successfully. Implementing a formal Accounting Procedures Manual for the organization allows the financial department to facilitate several processes and maintain rigorous standards. Internal controls also allow organizations to keep detailed records, manage and organize important financial transactions and set a high standard for the organization's financial management structure and protocols. A well-implemented system also reduces the risk of accounting errors and abuse. A well-implemented controls system allows a company's financial managers to regulate and streamline all functions of the accounting department. Internal controls of accounting can be set up for every area to track deposits, monitor check handling, keep track of creditor accounts, and even assess budgets and financial statements on an ongoing basis. Setting up an effective accounting system to monitor accounting reports, analyze records and protect sensitive financial information also can help a company set clear goals and make accurate projections. Creating efficient accounting processes allows an organization to set specific policies and protocols on accounting procedures, and reach its financial objectives on a regular basis. Internal accounting controls can help keep track of such areas as cash-receipt recording, payroll management, appropriate recording of grants and gifts, cash disbursements by authorized personnel, and the recording of assets. These systems also can take into account any government regulations and requirements for financial reporting.

Keywords: Internal controls, risk assessment, financial management.

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137 Corporate Governance and Corporate Social Responsibility: Research on the Interconnection of Both Concepts and Its Impact on Non-Profit Organizations

Authors: Helene Eller

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The aim of non-profit organizations (NPO) is to provide services and goods for its clientele, with profit being a minor objective. By having this definition as the basic purpose of doing business, it is obvious that the goal of an organisation is to serve several bottom lines and not only the financial one. This approach is underpinned by the non-distribution constraint which means that NPO are allowed to make profits to a certain extent, but not to distribute them. The advantage is that there are no single shareholders who might have an interest in the prosperity of the organisation: there is no pie to divide. The gained profits remain within the organisation and will be reinvested in purposeful projects. Good governance is mandatory to support the aim of NPOs. Looking for a measure of good governance the principals of corporate governance (CG) will come in mind. The purpose of CG is direction and control, and in the field of NPO, CG is enlarged to consider the relationship to all important stakeholders who have an impact on the organisation. The recognition of more relevant parties than the shareholder is the link to corporate social responsibility (CSR). It supports a broader view of the bottom line: It is no longer enough to know how profits are used but rather how they are made. Besides, CSR addresses the responsibility of organisations for their impact on society. When transferring the concept of CSR to the non-profit area it will become obvious that CSR with its distinctive features will match the aims of NPOs. As a consequence, NPOs who apply CG apply also CSR to a certain extent. The research is designed as a comprehensive theoretical and empirical analysis. First, the investigation focuses on the theoretical basis of both concepts. Second, the similarities and differences are outlined and as a result the interconnection of both concepts will show up. The contribution of this research is manifold: The interconnection of both concepts when applied to NPOs has not got any attention in science yet. CSR and governance as integrated concept provides a lot of advantages for NPOs compared to for-profit organisations which are in a steady justification to show the impact they might have on the society. NPOs, however, integrate economic and social aspects as starting point. For NPOs CG is not a mere concept of compliance but rather an enhanced concept integrating a lot of aspects of CSR. There is no “either-nor” between the concepts for NPOs.

Keywords: Business ethics, corporate governance, corporate social responsibility, non-profit organisations, stakeholder theory.

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