Search results for: DTD-IndependentXML Data
Commenced in January 2007
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Edition: International
Paper Count: 7347

Search results for: DTD-IndependentXML Data

327 Disparity of Learning Styles and Cognitive Abilities in Vocational Education

Authors: Mimi Mohaffyza Mohamad, Yee Mei Heong, Nurfirdawati Muhammad Hanafi Tee Tze Kiong

Abstract:

This study is conducted to investigate the disparity of between learning styles and cognitive abilities specifically in Vocational Education.  Felder and Silverman Learning Styles Model (FSLSM) was applied to measure the students’ learning styles while the content in Building Construction Subject consists; knowledge, skills and problem solving were taken into account in constructing the elements of cognitive abilities. Building Construction is one of the vocational courses offered in Vocational Education structure. There are four dimension of learning styles proposed by Felder and Silverman intended to capture student learning preferences with regards to processing either active or reflective, perception based on sensing or intuitive, input of information used visual or verbal and understanding information represent with sequential or global learner. Felder-Solomon Learning Styles Index was developed based on FSLSM and the questions were used to identify what type of student learning preferences. The index consists 44 item-questions characterize for learning styles dimension in FSLSM. The achievement test was developed to determine the students’ cognitive abilities. The quantitative data was analyzed in descriptive and inferential statistic involving Multivariate Analysis of Variance (MANOVA). The study discovered students are tending to be visual learners and each type of learner having significant difference whereas cognitive abilities there are different finding for each type of learners in knowledge, skills and problem solving. This study concludes the gap between type of learner and the cognitive abilities in few illustrations and it explained how the connecting made. The finding may help teachers to facilitate students more effectively and to boost the student’s cognitive abilities.

Keywords: Learning Styles, Cognitive Abilities, Dimension of Learning Styles, Learning Preferences.

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326 Classifying Turbomachinery Blade Mode Shapes Using Artificial Neural Networks

Authors: Ismail Abubakar, Hamid Mehrabi, Reg Morton

Abstract:

Currently, extensive signal analysis is performed in order to evaluate structural health of turbomachinery blades. This approach is affected by constraints of time and the availability of qualified personnel. Thus, new approaches to blade dynamics identification that provide faster and more accurate results are sought after. Generally, modal analysis is employed in acquiring dynamic properties of a vibrating turbomachinery blade and is widely adopted in condition monitoring of blades. The analysis provides useful information on the different modes of vibration and natural frequencies by exploring different shapes that can be taken up during vibration since all mode shapes have their corresponding natural frequencies. Experimental modal testing and finite element analysis are the traditional methods used to evaluate mode shapes with limited application to real live scenario to facilitate a robust condition monitoring scheme. For a real time mode shape evaluation, rapid evaluation and low computational cost is required and traditional techniques are unsuitable. In this study, artificial neural network is developed to evaluate the mode shape of a lab scale rotating blade assembly by using result from finite element modal analysis as training data. The network performance evaluation shows that artificial neural network (ANN) is capable of mapping the correlation between natural frequencies and mode shapes. This is achieved without the need of extensive signal analysis. The approach offers advantage from the perspective that the network is able to classify mode shapes and can be employed in real time including simplicity in implementation and accuracy of the prediction. The work paves the way for further development of robust condition monitoring system that incorporates real time mode shape evaluation.

Keywords: Modal analysis, artificial neural network, mode shape, natural frequencies, pattern recognition.

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325 Integrating Dependent Material Planning Cycle into Building Information Management: A Building Information Management-Based Material Management Automation Framework

Authors: Faris Elghaish, Sepehr Abrishami, Mark Gaterell, Richard Wise

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The collaboration and integration between all building information management (BIM) processes and tasks are necessary to ensure that all project objectives can be delivered. The literature review has been used to explore the state of the art BIM technologies to manage construction materials as well as the challenges which have faced the construction process using traditional methods. Thus, this paper aims to articulate a framework to integrate traditional material planning methods such as ABC analysis theory (Pareto principle) to analyse and categorise the project materials, as well as using independent material planning methods such as Economic Order Quantity (EOQ) and Fixed Order Point (FOP) into the BIM 4D, and 5D capabilities in order to articulate a dependent material planning cycle into BIM, which relies on the constructability method. Moreover, we build a model to connect between the material planning outputs and the BIM 4D and 5D data to ensure that all project information will be accurately presented throughout integrated and complementary BIM reporting formats. Furthermore, this paper will present a method to integrate between the risk management output and the material management process to ensure that all critical materials are monitored and managed under the all project stages. The paper includes browsers which are proposed to be embedded in any 4D BIM platform in order to predict the EOQ as well as FOP and alarm the user during the construction stage. This enables the planner to check the status of the materials on the site as well as to get alarm when the new order will be requested. Therefore, this will lead to manage all the project information in a single context and avoid missing any information at early design stage. Subsequently, the planner will be capable of building a more reliable 4D schedule by allocating the categorised material with the required EOQ to check the optimum locations for inventory and the temporary construction facilitates.

Keywords: Building information management, BIM, economic order quantity, fixed order point, BIM 4D, BIM 5D.

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324 Genetic Programming: Principles, Applications and Opportunities for Hydrological Modelling

Authors: Oluwaseun K. Oyebode, Josiah A. Adeyemo

Abstract:

Hydrological modelling plays a crucial role in the planning and management of water resources, most especially in water stressed regions where the need to effectively manage the available water resources is of critical importance. However, due to the complex, nonlinear and dynamic behaviour of hydro-climatic interactions, achieving reliable modelling of water resource systems and accurate projection of hydrological parameters are extremely challenging. Although a significant number of modelling techniques (process-based and data-driven) have been developed and adopted in that regard, the field of hydrological modelling is still considered as one that has sluggishly progressed over the past decades. This is majorly as a result of the identification of some degree of uncertainty in the methodologies and results of techniques adopted. In recent times, evolutionary computation (EC) techniques have been developed and introduced in response to the search for efficient and reliable means of providing accurate solutions to hydrological related problems. This paper presents a comprehensive review of the underlying principles, methodological needs and applications of a promising evolutionary computation modelling technique – genetic programming (GP). It examines the specific characteristics of the technique which makes it suitable to solving hydrological modelling problems. It discusses the opportunities inherent in the application of GP in water related-studies such as rainfall estimation, rainfall-runoff modelling, streamflow forecasting, sediment transport modelling, water quality modelling and groundwater modelling among others. Furthermore, the means by which such opportunities could be harnessed in the near future are discussed. In all, a case for total embracement of GP and its variants in hydrological modelling studies is made so as to put in place strategies that would translate into achieving meaningful progress as it relates to modelling of water resource systems, and also positively influence decision-making by relevant stakeholders.

Keywords: Computational modelling, evolutionary algorithms, genetic programming, hydrological modelling.

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323 A Grid-based Neural Network Framework for Multimodal Biometrics

Authors: Sitalakshmi Venkataraman

Abstract:

Recent scientific investigations indicate that multimodal biometrics overcome the technical limitations of unimodal biometrics, making them ideally suited for everyday life applications that require a reliable authentication system. However, for a successful adoption of multimodal biometrics, such systems would require large heterogeneous datasets with complex multimodal fusion and privacy schemes spanning various distributed environments. From experimental investigations of current multimodal systems, this paper reports the various issues related to speed, error-recovery and privacy that impede the diffusion of such systems in real-life. This calls for a robust mechanism that caters to the desired real-time performance, robust fusion schemes, interoperability and adaptable privacy policies. The main objective of this paper is to present a framework that addresses the abovementioned issues by leveraging on the heterogeneous resource sharing capacities of Grid services and the efficient machine learning capabilities of artificial neural networks (ANN). Hence, this paper proposes a Grid-based neural network framework for adopting multimodal biometrics with the view of overcoming the barriers of performance, privacy and risk issues that are associated with shared heterogeneous multimodal data centres. The framework combines the concept of Grid services for reliable brokering and privacy policy management of shared biometric resources along with a momentum back propagation ANN (MBPANN) model of machine learning for efficient multimodal fusion and authentication schemes. Real-life applications would be able to adopt the proposed framework to cater to the varying business requirements and user privacies for a successful diffusion of multimodal biometrics in various day-to-day transactions.

Keywords: Back Propagation, Grid Services, MultimodalBiometrics, Neural Networks.

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322 Geoelectical Resistivity Method in Aquifer Characterization at Opic Estate, Isheri-Osun River Basin, South Western Nigeria

Authors: B. R. Faleye, M. I. Titocan, M. P. Ibitola

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Investigation was carried out at Opic Estate in Isheri-Osun River Basin environment using Electrical Resistivity method to study saltwater intrusion into a fresh water aquifer system from the proximal estuarine water body. The investigation is aimed at aquifer characterisation using electrical resistivity method in order to provide the depth to which fresh water fit for both domestic and industrial consumption. The 2D Electrical Resistivity and Vertical Electrical Resistivity techniques alongside Laboratory analysis of water samples obtained from the boreholes were adopted. Three traverses were investigated using Wenner and Pole-Dipole array with multi-electrode system consisting of 84 electrodes and a spread of 581 m, 664 m and 830 m were attained on the traverses. The main lithologies represented in the study area are Sand, Clay and Clayey Sand of which Sand constitutes the aquifer in the study area. Vertical Electrical Sounding data obtained at different lateral distance on the traverses have indicated that the water in the aquifer in the subsurface is brackish. Brackish water is represented by lowelectrical resistivity value signature while fresh water is characterized by relatively high electrical resistivity and in some regionfresh water is existent at depth greater than 200 m. Results of laboratory analysis of samples showed that the pH, Salinity, Total Dissolved Solid and Conductivity indicated existence of water with poor quality, indicating that salinity, TDS and Conductivity is higher in the Northern part of the study area. The 2D electrical resistivity and Vertical Electrical Sounding methods indicate that fresh water region is at ≥200m depth. Aquifers not fit for domestic use in the study area occur downwards to about 200 m in depth. In conclusion, it is recommended that wells should be sunkbeyond 220 m for the possible procurement of portable fresh water.

Keywords: 2D electrical resistivity, aquifer, brackish water, lithologies, freshwater, opic estate.

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321 The Dialectic between Effectiveness and Humanity in the Era of Open Knowledge from the Perspective of Pedagogy

Authors: Sophia Ming Lee Wen, Chao-Ching Kuo, Yu-Line Hu, Yu-Lung Ho, Chih-Cheng Huang, Yi-Hwa Lee

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Teaching and learning should involve social issues by which effectiveness and humanity is due consideration as a guideline for sharing and co-creating knowledge. A qualitative method was used after a pioneer study to confirm pre-service teachers’ awareness of open knowledge. There are 17 in-service teacher candidates sampling from 181 schools in Taiwan. Two questions are to resolve: a) How did teachers change their educational ideas, in particular, their attitudes to meet the needs of knowledge sharing and co-creativity; and b) How did they acknowledge the necessity of working out an appropriate way between the educational efficiency and the nature of education for high performance management. This interview investigated teachers’ attitude of sharing and co-creating knowledge. The results show two facts in Taiwan: A) Individuals who must be able to express themselves will be capable of taking part in an open learning environment; and B) Teachers must lead the direction to inspire high performance and improve students’ capacity via knowledge sharing and co-creating knowledge, according to the student-centered philosophy. Collected data from interviewing showed that the teachers were well aware of changing their teaching methods and make some improvements to balance the educational efficiency and the nature of education. Almost all teachers acknowledge that ICT is helpful to motivate learning enthusiasm. Further, teaching integrated with ICT saves teachers’ time and energy on teaching preparation and promoting effectiveness. Teachers are willing to co-create knowledge with students, though using information is not easy due to the lack of operating skills of the website and ICT. Some teachers are against to co-create knowledge in the informational background since they hold that is not feasible for there being a knowledge gap between teachers and students. Technology would easily mislead teachers and students to the goal of instrumental rationality, which makes pedagogy dysfunctional and inhumane; however, any high quality of teaching should take a dialectical balance between effectiveness and humanity.

Keywords: Open knowledge, dialect between effectiveness and humanity, pedagogy, critical thinking.

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320 Eco-Agriculture for Effective Solid Waste Management in Minna, Nigeria

Authors: A. Abdulkadir, Y. M. Bello, A. A. Okhimamhe, H. Ibrahim, M. B. Matazu, L. S. Barau

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The increasing volume of solid waste generated, collected and disposed daily complicate adequate management of solid waste by relevant agency like Niger State Environmental Protection Agency (NISEPA). In addition, the impacts of solid waste on the natural environment and human livelihood require identification of cost-effective ways for sustainable municipal waste management in Nigeria. These signal the need for identifying environment-friendly initiative and local solution to address the problem of municipal solid waste. A research field was secured at Pago, Minna, Niger State which is located in the guinea savanna belt of Nigeria, within longitude 60 361 4311 - 4511 and latitude 90 291 37.6111 - .6211 N. Poultry droppings, decomposed household waste manure and NPK treatments were used. The experimental field was divided into three replications and four (4) treatments on each replication making a total of twelve (12) plots. The treatments were allotted using Randomized Complete Block Design (RCBD) and Data collected was analyzed using SPSS software and RCBD. The result depicts variation in plant height and number of leaves at 50% flowering; Poultry dropping records the highest height while the number of leaves for waste manure competes fairly well with NPK treatment. Similarly, the varying treatments significantly increase vegetable yield, as the control (non-treatment) records the least yield for the three vegetable samples. Adoption of this organic manure for cultivation does not only enhance environment quality and attainment of food security but will contribute to local economic development, poverty alleviation as well as social inclusion.

Keywords: Environmental issues, food security, NISEPA, solid waste.

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319 Enhancing Transit Trade, Facilitation System and Supply Chain Security for Local, Regional and an International Corridor

Authors: Moh’d A. AL-Shboul

Abstract:

Recently, and due to Arab spring and terrorism around the globe, pushing and driving most governments potentially to harmonize their border measures particularly the regional and an international transit trade within and among Customs Unions. The main purpose of this study is to investigate and provide an insight for monitoring and controlling the trade supply chain within and among different countries by using technological advancement (i.e. an electronic tracking system, etc.); furthermore, facilitate the local and intra-regional trade among countries through reviewing the recent trends and practical implementation of an electronic transit traffic and cargo that related to customs measures by introducing and supporting some case studies of several international and landlocked transit trade countries. The research methodology employed in this study was described as qualitative by conducting few interviews with managers, transit truck drivers, and traders and reviewing the related literature to collect qualitative data from secondary sources such as statistical reports, previous studies, etc. The results in this study show that Jordan and other countries around the globe that used an electronic tracking system for monitoring transit trade has led to a significant reduction in cost, effort and time in physical movement of goods internally and crossing through other countries. Therefore, there is no need to escort transit trucks by customs staff; hence, the rate of escort transit trucks is reduced by more than ninety percent, except the bulky and high duty goods. Electronic transit traffic has been increased; the average transit time journey has been reduced by more than seventy percent and has led to decrease in rates of smuggling up to fifty percent. The researcher recommends considering Jordan as regional and international office for tracking electronically and monitoring the transit trade for many considerations.

Keywords: Electronic tracking system, facilitation system, regional and international corridor, supply chain security, transit trade.

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318 A Novel GNSS Integrity Augmentation System for Civil and Military Aircraft

Authors: Roberto Sabatini, Terry Moore, Chris Hill

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This paper presents a novel Global Navigation Satellite System (GNSS) Avionics Based Integrity Augmentation (ABIA) system architecture suitable for civil and military air platforms, including Unmanned Aircraft Systems (UAS). Taking the move from previous research on high-accuracy Differential GNSS (DGNSS) systems design, integration and experimental flight test activities conducted at the Italian Air Force Flight Test Centre (CSV-RSV), our research focused on the development of a novel approach to the problem of GNSS ABIA for mission- and safety-critical air vehicle applications and for multi-sensor avionics architectures based on GNSS. Detailed mathematical models were developed to describe the main causes of GNSS signal outages and degradation in flight, namely: antenna obscuration, multipath, fading due to adverse geometry and Doppler shift. Adopting these models in association with suitable integrity thresholds and guidance algorithms, the ABIA system is able to generate integrity cautions (predictive flags) and warnings (reactive flags), as well as providing steering information to the pilot and electronic commands to the aircraft/UAS flight control systems. These features allow real-time avoidance of safety-critical flight conditions and fast recovery of the required navigation performance in case of GNSS data losses. In other words, this novel ABIA system addresses all three cornerstones of GNSS integrity augmentation in mission- and safety-critical applications: prediction (caution flags), reaction (warning flags) and correction (alternate flight path computation).

Keywords: Global Navigation Satellite Systems (GNSS), Integrity Augmentation, Unmanned Aircraft Systems, Aircraft Based Augmentation, Avionics Based Integrity Augmentation, Safety-Critical Applications.

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317 An Investigation into the Social Factors that Influence Sport Participation: A Case of Gymnastics in the Western Cape

Authors: W. C. Lucas, S. Titus, M. E. M. Young

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Gymnastics is the umbrella term that represents seven different and unique disciplines of gymnastics. Men and women of all ages and abilities practice this sport, and participation in gymnastics can develop both gross and fine motor skills, strength, flexibility, coordination and balance. There are various social factors, such as a family’s socioeconomic status or accessibility to sports facilities that may play a role in affecting levels of participation. The aim of this study is to investigate the social factors that have an influence on gymnastics participation in the Western Cape. To this end, a qualitative approach is adopted to collect data. This study also adopts the ecological systems theory as the theoretical framework, and is used to analyze and interpret current social factors that directly or indirectly influence participation in gymnastics. The study’s objectives were to ascertain which social factors hinder participation, and which social factors promote participation, thus, coaches, parents and gymnasts participated in focus group discussions. Key informant interviews took place with experts in the field of gymnastics in the Western Cape. A thematic analysis was conducted on transcriptions from the focus group discussions and key informant interviews. Social factors investigated in this study occurred in the chronosystem, macrosystem, exosystem, mesosystem, and microsystem, and had both a direct and indirect influence on the gymnast’s continued participation. These systems are defined as the environment of the individual, in which they grow and develop. The research findings of this paper are used to draw conclusions and make specific recommendations for practice and further research. The information gathered in this study can assist all stakeholders within the field of gymnastics, such as parents, judges, coaches, gymnasts, and the supporting community which surround the participating gymnast.

Keywords: Developing child, ecological systems theory, facilities, federation, gymnastics, influence, participation, social factors, socioeconomic status, sport.

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316 Sedimentary Response to Coastal Defense Works in São Vicente Bay, São Paulo

Authors: L. C. Ansanelli, P. Alfredini

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The article presents the evaluation of the effectiveness of two groins located at Gonzaguinha and Milionários Beaches, situated on the southeast coast of Brazil. The effectiveness of these coastal defense structures is evaluated in terms of sedimentary dynamics, which is one of the most important environmental processes to be assessed in coastal engineering studies. The applied method is based on the implementation of the Delft3D numerical model system tools. Delft3D-WAVE module was used for waves modelling, Delft3D-FLOW for hydrodynamic modelling and Delft3D-SED for sediment transport modelling. The calibration of the models was carried out in a way that the simulations adequately represent the region studied, evaluating improvements in the model elements with the use of statistical comparisons of similarity between the results and waves, currents and tides data recorded in the study area. Analysis of the maximum wave heights was carried to select the months with higher accumulated energy to implement these conditions in the engineering scenarios. The engineering studies were performed for two scenarios: 1) numerical simulation of the area considering only the two existing groins; 2) conception of breakwaters coupled at the ends of the existing groins, resulting in two “T” shaped structures. The sediment model showed that, for the simulated period, the area is affected by erosive processes and that the existing groins have little effectiveness in defending the coast in question. The implemented T structures showed some effectiveness in protecting the beaches against erosion and provided the recovery of the portion directly covered by it on the Milionários Beach. In order to complement this study, it is suggested the conception of further engineering scenarios that might recover other areas of the studied region.

Keywords: Coastal engineering, coastal erosion, Sao Vicente Bay, Delft3D, coastal engineering works.

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315 Assessment of Groundwater Chemistry and Quality Characteristics in an Alluvial Aquifer and a Single Plane Fractured-Rock Aquifer in Bloemfontein, South Africa

Authors: Modreck Gomo

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The evolution of groundwater chemistry and its quality is largely controlled by hydrogeochemical processes and their understanding is therefore important for groundwater quality assessments and protection of the water resources. A study was conducted in Bloemfontein town of South Africa to assess and compare the groundwater chemistry and quality characteristics in an alluvial aquifer and single-plane fractured-rock aquifers. 9 groundwater samples were collected from monitoring boreholes drilled into the two aquifer systems during a once-off sampling exercise. Samples were collected through low-flow purging technique and analysed for major ions and trace elements. In order to describe the hydrochemical facies and identify dominant hydrogeochemical processes, the groundwater chemistry data are interpreted using stiff diagrams and principal component analysis (PCA), as complimentary tools. The fitness of the groundwater quality for domestic and irrigation uses is also assessed. Results show that the alluvial aquifer is characterised by a Na-HCO3 hydrochemical facie while fractured-rock aquifer has a Ca-HCO3 facie. The groundwater in both aquifers originally evolved from the dissolution of calcite rocks that are common on land surface environments. However the groundwater in the alluvial aquifer further goes through another evolution as driven by cation exchange process in which Na in the sediments exchanges with Ca2+ in the Ca-HCO3 hydrochemical type to result in the Na-HCO3 hydrochemical type. Despite the difference in the hydrogeochemical processes between the alluvial aquifer and single-plane fractured-rock aquifer, this did not influence the groundwater quality. The groundwater in the two aquifers is very hard as influenced by the elevated magnesium and calcium ions that evolve from dissolution of carbonate minerals which typically occurs in surface environments. Based on total dissolved levels (600-900 mg/L), groundwater quality of the two aquifer systems is classified to be of fair quality. The negative potential impacts of the groundwater quality for domestic uses are highlighted.

Keywords: Alluvial aquifer, fractured-rock aquifer, groundwater quality, hydrogeochemical processes.

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314 Laboratory Investigations on the Utilization of Recycled Construction Aggregates in Asphalt Mixtures

Authors: Farzaneh Tahmoorian, Bijan Samali, John Yeaman

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Road networks are increasingly expanding all over the world. The construction and maintenance of the road pavements require large amounts of aggregates. Considerable usage of various natural aggregates for constructing roads as well as the increasing rate at which solid waste is generated have attracted the attention of many researchers in the pavement industry to investigate the feasibility of the application of some of the waste materials as alternative materials in pavement construction. Among various waste materials, construction and demolition wastes, including Recycled Construction Aggregate (RCA) constitute a major part of the municipal solid wastes in Australia. Creating opportunities for the application of RCA in civil and geotechnical engineering applications is an efficient way to increase the market value of RCA. However, in spite of such promising potentials, insufficient and inconclusive data and information on the engineering properties of RCA had limited the reliability and design specifications of RCA to date. In light of this, this paper, as a first step of a comprehensive research, aims to investigate the feasibility of the application of RCA obtained from construction and demolition wastes for the replacement of part of coarse aggregates in asphalt mixture. As the suitability of aggregates for using in asphalt mixtures is determined based on the aggregate characteristics, including physical and mechanical properties of the aggregates, an experimental program is set up to evaluate the physical and mechanical properties of RCA. This laboratory investigation included the measurement of compressive strength and workability of RCA, particle shape, water absorption, flakiness index, crushing value, deleterious materials and weak particles, wet/dry strength variation, and particle density. In addition, the comparison of RCA properties with virgin aggregates has been included as part of this investigation and this paper presents the results of these investigations on RCA, basalt, and the mix of RCA/basalt.

Keywords: Asphalt, basalt, pavement, recycled aggregate.

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313 Analytical Investigation of Sediment Formation and Transport in the Vicinity of the Water Intake Structures - A Case Study of the Dez Diversion Weir in Greater Dezful

Authors: M.karavanmasjedi, N.Hedayat , A.Rohani, H.Shirin

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Sedimentation process resulting from soil erosion in the water basin especially in arid and semi-arid where poor vegetation cover in the slope of the mountains upstream could contribute to sediment formation. The consequence of sedimentation not only makes considerable change in the morphology of the river and the hydraulic characteristics but would also have a major challenge for the operation and maintenance of the canal network which depend on water flow to meet the stakeholder-s requirements. For this reason mathematical modeling can be used to simulate the effective factors on scouring, sediment transport and their settling along the waterways. This is particularly important behind the reservoirs which enable the operators to estimate the useful life of these hydraulic structures. The aim of this paper is to simulate the sedimentation and erosion in the eastern and western water intake structures of the Dez Diversion weir using GSTARS-3 software. This is done to estimate the sedimentation and investigate the ways in which to optimize the process and minimize the operational problems. Results indicated that the at the furthest point upstream of the diversion weir, the coarser sediment grains tended to settle. The reason for this is the construction of the phantom bridge and the outstanding rocks just upstream of the structure. The construction of these along the river course has reduced the momentum energy require to push the sediment loads and make it possible for them to settle wherever the river regime allows it. Results further indicated a trend for the sediment size in such a way that as the focus of study shifts downstream the size of grains get smaller and vice versa. It was also found that the finding of the GSTARS-3 had a close proximity with the sets of the observed data. This suggests that the software is a powerful analytical tool which can be applied in the river engineering project with a minimum of costs and relatively accurate results.

Keywords: Erosion, sedimentation, Dez Diversion weir, GSTARS-3

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312 Safety Study of Intravenously Administered Human Cord Blood Stem Cells in the Treatment of Symptoms Related to Chronic Inflammation

Authors: Brian M. Mehling, Louis Quartararo, Marine Manvelyan, Paul Wang, Dong-Cheng Wu

Abstract:

Numerous investigations suggest that Mesenchymal Stem Cells (MSCs) in general represent a valuable tool for therapy of symptoms related to chronic inflammatory diseases. Blue Horizon Stem Cell Therapy Program is a leading provider of adult and children’s stem cell therapies. Uniquely we have safely and efficiently treated more than 600 patients with documenting each procedure. The purpose of our study is primarily to monitor the immune response in order to validate the safety of intravenous infusion of human umbilical cord blood derived MSCs (UC-MSCs), and secondly, to evaluate effects on biomarkers associated with chronic inflammation. Nine patients were treated for conditions associated with chronic inflammation and for the purpose of antiaging. They have been given one intravenous infusion of UCMSCs. Our study of blood test markers of 9 patients with chronic inflammation before and within three months after MSCs treatment demonstrates that there is no significant changes and MSCs treatment was safe for the patients. Analysis of different indicators of chronic inflammation and aging included in initial, 24-hours, two weeks and three months protocols showed that stem cell treatment was safe for the patients; there were no adverse reactions. Moreover data from follow up protocols demonstrates significant improvement in energy level, hair, nails growth and skin conditions. Intravenously administered UC-MSCs were safe and effective in the improvement of symptoms related to chronic inflammation. Further close monitoring and inclusion of more patients are necessary to fully characterize the advantages of UC-MSCs application in treatment of symptoms related to chronic inflammation.

Keywords: Chronic inflammatory diseases, intravenous infusion, mesenchymal stem cells (MSCs), umbilical cord blood.

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311 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

Abstract:

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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310 Critical Assessment of Scoring Schemes for Protein-Protein Docking Predictions

Authors: Dhananjay C. Joshi, Jung-Hsin Lin

Abstract:

Protein-protein interactions (PPI) play a crucial role in many biological processes such as cell signalling, transcription, translation, replication, signal transduction, and drug targeting, etc. Structural information about protein-protein interaction is essential for understanding the molecular mechanisms of these processes. Structures of protein-protein complexes are still difficult to obtain by biophysical methods such as NMR and X-ray crystallography, and therefore protein-protein docking computation is considered an important approach for understanding protein-protein interactions. However, reliable prediction of the protein-protein complexes is still under way. In the past decades, several grid-based docking algorithms based on the Katchalski-Katzir scoring scheme were developed, e.g., FTDock, ZDOCK, HADDOCK, RosettaDock, HEX, etc. However, the success rate of protein-protein docking prediction is still far from ideal. In this work, we first propose a more practical measure for evaluating the success of protein-protein docking predictions,the rate of first success (RFS), which is similar to the concept of mean first passage time (MFPT). Accordingly, we have assessed the ZDOCK bound and unbound benchmarks 2.0 and 3.0. We also createda new benchmark set for protein-protein docking predictions, in which the complexes have experimentally determined binding affinity data. We performed free energy calculation based on the solution of non-linear Poisson-Boltzmann equation (nlPBE) to improve the binding mode prediction. We used the well-studied thebarnase-barstarsystem to validate the parameters for free energy calculations. Besides,thenlPBE-based free energy calculations were conducted for the badly predicted cases by ZDOCK and ZRANK. We found that direct molecular mechanics energetics cannot be used to discriminate the native binding pose from the decoys.Our results indicate that nlPBE-based calculations appeared to be one of the promising approaches for improving the success rate of binding pose predictions.

Keywords: protein-protein docking, protein-protein interaction, molecular mechanics energetics, Poisson-Boltzmann calculations

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309 The Analysis of Regulation on Sustainability in Financial Sector in Lithuania

Authors: D. Kubiliute

Abstract:

The Republic of Lithuania is known as a trusted location for global business institutions and it attracts investors with its competitive environment for financial service providers. Along with the aspiration to offer a strong results-oriented and innovations-driven environment for financial service providers, Lithuanian regulatory authorities consistently implement the European Union's high regulatory standards for financial activities including sustainability-related disclosures. Since the European Union directed its policy towards transition to a climate-neutral, green, competitive and inclusive economy, additional regulatory requirements for financial market participants are adopted: disclosure of sustainable activities, transparency, prevention of greenwashing, and other. The financial sector is one of the key factors influencing the implementation of sustainability objectives in the European Union policies and mitigating the negative effects of climate change – public funds are not enough to make a significant impact on sustainable investments, therefore directing public and private capital to green projects may help to finance the necessary changes. The topic of the study is original and has not yet been widely analyzed in Lithuanian legal discourse. There are used quantitative and qualitative methodologies, logical, systematic and critical analysis principles, hence the aim of this study is to reveal the problematic of the implementation of regulation on sustainability in the Lithuanian financial sector. Additional regulatory requirements could cause serious changes in financial business operations: additional funds, employees and time have to be dedicated in order the companies could implement these regulations. Lack of knowledge and data on how to implement new regulatory requirements towards sustainable reporting causes a lot of uncertainty for financial market participants. And for some companies it might even be an essential point in terms of business continuity. It is considered that the supervisory authorities should find a balance between financial market needs and legal regulation.

Keywords: Financial, market participant, legal, regulation, sustainability.

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308 Changing Patterns of Colorectal Cancer in Hail Region

Authors: Laila Salah Seada, Ashraf Ibrahim, Fawaz Al Rashid, Ihab Abdo, Hassan Kasim, Waleed Al Mansi, Saud Al Shabli

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Background and Objectives: Colorectal carcinoma is increasing among both men and women worldwide. It has a multifactorial etiology including genetic factors, environmental factors and inflammatory conditions of the digestive tract. A clinicopathologic assessment of colorectal carcinoma in Hail region is done, considering any changing patterns in two 5-year periods from 2005-2009 (A) and from 2012 to 2017 (B). All data had been retrieved from histopathology files of King Khalid Hospital, Hail. Results: During period (A), 75 cases were diagnosed as colorectal carcinoma. Male patients comprised 56/75 (74.7%) of the study, with a mean age of 58.4 (36-97), while females were 19/75 (25.3%) with a mean age of 50.3(30-85) and the difference was significant (p = 0.05). M:F ratio was 2.9:1. Most common histological type was adenocarcioma in 68/75 (90.7%) patients mostly well differentiated in 44/68 (64.7%). Mucinous neoplasms comprised only 7/75 (9.3%) of cases and tended to have a higher stage (p = 0.04). During period (B), 115 cases were diagnosed with an increase of 53.3% in number of cases than period (A). Male to female ratio also decreased to 1.35:1, females being 44.83% more affected. Adenocarcinoma remained the prevalent type (93.9%), while mucinous type was still rare (5.2%). No distal metastases found at time of presentation. Localization of tumors was rectosigmoid in group (A) in 41.4%, which increased to 56.6% in group (B), with an increase of 15.2%. Iliocecal location also decreased from 8% to 3.5%, being 56.25% less. Other proximal areas of the colon were decreased by 25.75%, from 53.9% in group (A) to 40% in group (B). Conclusion: Colorectal carcinoma in Hail region has increased by 53.3% in the past 5 years, with more females being diagnosed. Localization has also shifted distally by 15.2%. These findings are different from Western world patterns which experienced a decrease in incidence and proximal shift of the colon cancer localization. This might be due to better diagnostic tools, population awareness of the disease, as well as changing of life style and/or food habits in the region.

Keywords: Colorectal cancer, Hail Region, changing pattern, distal shift.

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307 Object Detection in Digital Images under Non-Standardized Conditions Using Illumination and Shadow Filtering

Authors: Waqqas-ur-Rehman Butt, Martin Servin, Marion Pause

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In recent years, object detection has gained much attention and very encouraging research area in the field of computer vision. The robust object boundaries detection in an image is demanded in numerous applications of human computer interaction and automated surveillance systems. Many methods and approaches have been developed for automatic object detection in various fields, such as automotive, quality control management and environmental services. Inappropriately, to the best of our knowledge, object detection under illumination with shadow consideration has not been well solved yet. Furthermore, this problem is also one of the major hurdles to keeping an object detection method from the practical applications. This paper presents an approach to automatic object detection in images under non-standardized environmental conditions. A key challenge is how to detect the object, particularly under uneven illumination conditions. Image capturing conditions the algorithms need to consider a variety of possible environmental factors as the colour information, lightening and shadows varies from image to image. Existing methods mostly failed to produce the appropriate result due to variation in colour information, lightening effects, threshold specifications, histogram dependencies and colour ranges. To overcome these limitations we propose an object detection algorithm, with pre-processing methods, to reduce the interference caused by shadow and illumination effects without fixed parameters. We use the Y CrCb colour model without any specific colour ranges and predefined threshold values. The segmented object regions are further classified using morphological operations (Erosion and Dilation) and contours. Proposed approach applied on a large image data set acquired under various environmental conditions for wood stack detection. Experiments show the promising result of the proposed approach in comparison with existing methods.

Keywords: Image processing, Illumination equalization, Shadow filtering, Object detection, Colour models, Image segmentation.

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306 Military Fighter Aircraft Selection Using Multiplicative Multiple Criteria Decision Making Analysis Method

Authors: C. Ardil

Abstract:

Multiplicative multiple criteria decision making analysis (MCDMA) method is a systematic decision support system to aid decision makers reach appropriate decisions. The application of multiplicative MCDMA in the military aircraft selection problem is significant for proper decision making process, which is the decisive factor in minimizing expenditures and increasing defense capability and capacity. Nine military fighter aircraft alternatives were evaluated by ten decision criteria to solve the decision making problem. In this study, multiplicative MCDMA model aims to evaluate and select an appropriate military fighter aircraft for the Air Force fleet planning. The ranking results of multiplicative MCDMA model were compared with the ranking results of additive MCDMA, logarithmic MCDMA, and regrettive MCDMA models under the L2 norm data normalization technique to substantiate the robustness of the proposed method. The final ranking results indicate the military fighter aircraft Su-57 as the best available solution.

Keywords: Aircraft Selection, Military Fighter Aircraft Selection, Air Force Fleet Planning, Multiplicative MCDMA, Additive MCDMA, Logarithmic MCDMA, Regrettive MCDMA, Mean Weight, Multiple Criteria Decision Making Analysis, Sensitivity Analysis

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305 Evaluation of Four Different DNA Targets in Polymerase Chain Reaction for Detection and Genotyping of Helicobacter pylori

Authors: Abu Salim Mustafa

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Polymerase chain reaction (PCR) assays targeting genomic DNA segments have been established for the detection of Helicobacter pylori in clinical specimens. However, the data on comparative evaluations of various targets in detection of H. pylori are limited. Furthermore, the frequencies of vacA (s1 and s2) and cagA genotypes, which are suggested to be involved in the pathogenesis of H. pylori in other parts of the world, are not well studied in Kuwait. The aim of this study was to evaluate PCR assays for the detection and genotyping of H. pylori by targeting the amplification of DNA targets from four genomic segments. The genomic DNA were isolated from 72 clinical isolates of H. pylori and tested in PCR with four pairs of oligonucleotides primers, i.e. ECH-U/ECH-L, ET-5U/ET-5L, CagAF/CagAR and Vac1F/Vac1XR, which were expected to amplify targets of various sizes (471 bp, 230 bp, 183 bp and 176/203 bp, respectively) from the genomic DNA of H. pylori. The PCR-amplified DNA were analyzed by agarose gel electrophoresis. PCR products of expected size were obtained with all primer pairs by using genomic DNA isolated from H. pylori. DNA dilution experiments showed that the most sensitive PCR target was 471 bp DNA amplified by the primers ECH-U/ECH-L, followed by the targets of Vac1F/Vac1XR (176 bp/203 DNA), CagAF/CagAR (183 bp DNA) and ET-5U/ET-5L (230 bp DNA). However, when tested with undiluted genomic DNA isolated from single colonies of all isolates, the Vac1F/Vac1XR target provided the maximum positive results (71/72 (99% positives)), followed by ECH-U/ECH-L (69/72 (93% positives)), ET-5U/ET-5L (51/72 (71% positives)) and CagAF/CagAR (26/72 (46% positives)). The results of genotyping experiments showed that vacA s1 (46% positive) and vacA s2 (54% positive) genotypes were almost equally associated with VaCA+/CagA- isolates (P > 0.05), but with VacA+/CagA+ isolates, S1 genotype (92% positive) was more frequently detected than S2 genotype (8% positive) (P< 0.0001). In conclusion, among the primer pairs tested, Vac1F/Vac1XR provided the best results for detection of H. pylori. The genotyping experiments showed that vacA s1 and vacA s2 genotypes were almost equally associated with vaCA+/cagA- isolates, but vacA s1 genotype had a significantly increased association with vacA+/cagA+ isolates.

Keywords: H. pylori, detection, genotyping, Kuwait.

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304 Contextual Variables Affecting Frustration Level in Reading: An Integral Inquiry

Authors: Mae C. Pavilario

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This study employs a sequential explanatory mixed method. Quantitatively it investigated the profile of grade VII students. Qualitatively, the prevailing contextual variables that affect their frustration-level were sought based on their perspective and that of their parents and teachers. These students were categorized as frustration-level in reading based on the data on word list of the Philippine Informal Reading Inventory (Phil-IRI). The researcher-made reading factor instrument translated to local dialect (Hiligaynon) was subjected to cross-cultural translation to address content, semantic, technical, criterion, or conceptual equivalence, the open-ended questions, and one unstructured interview was utilized. In the profile of the 26 participants, the 12 males are categorized as grade II and grade III frustration-levels. The prevailing contextual variables are personal-“having no interest in reading”, “being ashamed and fear of having to read in front of others” for extremely high frustration level; social environmental-“having no regular reading schedule at home” for very high frustration level and personal- “having no interest in reading” for high frustration level. Kendall Tau inferential statistical tool was used to test the significant relationship in the prevailing contextual variables that affect frustration-level readers when grouped according to perspective. Result showed that significant relationship exists between students-parents perspectives; however, there is no significant relationship between students’ and teachers’, and parents’ and teachers’ perspectives. The themes in the narratives of the participants on frustration-level readers are existence of speech defects, undesirable attitude, insufficient amount of reading materials, lack of close supervision from parents, and losing time and focus on task. Intervention was designed.

Keywords: Contextual variables, frustration-level readers, perspective, inquiry.

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303 Liquidity Risk of Banks in Light of a Dominant Share of Foreign Capital in the Polish Banking Sector

Authors: Karolina Patora

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This article investigates liquidity risk management by banks, which has gained significant importance since the global financial crisis of 2008. The issue is of particular interest for countries like Poland, in which foreign capital plays a dominant role. Such an ownership structure poses certain risks to the local banking sector, which faces an increased probability of the withdrawal of funding or assets’ transfers abroad in case of a crisis. Both these factors can have a detrimental influence on the liquidity position of foreign-owned banks and hence negatively affect the financial stability of the whole banking sector. The aim of this study is to evaluate the impact of a dominating share of foreign investors in the Polish banking sector on the liquidity position of commercial banks. The study hypothesizes that the ownership structure of the Polish banking sector, in which there are banks predominantly controlled by foreign investors, does not pose a threat to the liquidity position of Polish banks. A supplementary research hypothesis is that the liquidity risk profile of foreign-owned banks differs from that of domestic banks. The sample consists of 14 foreign-owned banks and 5 domestic banks owned by local investors, which together constitute approximately 87% of the banking sector’s assets. The data covers the period of 2004–2014. The results of the regression models show no evidence of significant differences in terms of the dynamics of changes of the liquidity buffers between the foreign-owned and domestic banks, although the signs of the coefficients might suggest that the foreign-owned banks were decreasing the holdings of liquid assets at a slower pace over the examined period, compared to the domestic banks. However, no proof of the statistical significance of these findings has been found. The supplementary research hypothesis that the liquidity risk profile of foreign-controlled banks differs from that of domestic banks was rejected.

Keywords: Financial stability, foreign-owned banks, liquidity position, liquidity risk.

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302 Influence of Shading on a BIPV System’s Performance in an Urban Context: Case Study of BIPV Systems of the Science Center of Complexity Building of the National and Autonomous University of Mexico in Mexico City

Authors: Viridiana Edith Ardura Perea, José Luis Bermúdez Alcocer

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The purpose of this paper is to establish the influence of shading on a Building Integrated Photovoltaic (BIPV) system´s performance in an urban context. The PV systems of the Science Center of Complexity (Centro de Ciencias de la Complejidad) Building based in the Main Campus of the National and Autonomous University of Mexico (UNAM) in Mexico City was taken as case study.  The PV systems are placed on the rooftop and on the south façade of the building.  The south-façade PV system, operating as sunshades, consists of two strings:  one at the ground floor and the other one at the first floor.  According to the building’s facility manager, the south-façade PV system generates 42% less electricity per kilowatt peak (kWp) installed than the one on the roof.  The methods applied in this study were Solar Radiation Analysis (SRA) simulations performed with the Insight 360 Plug-in from Revit 2018® and an on-site measurement using specialized tools.  The results of the SRA simulations showed that the shading casted by the PV system placed on the first floor on top of the PV system of the ground floor decreases its solar incident radiation over 50%.  The simulation outcome was compared and validated to the measured data obtained from the on-site measurement.  In conclusion, the loss factor achieved from the shading of the PVs is due to the surroundings and the PV system´s own design.  The south-façade BIPV system’s deficient design generates critical losses on its performance and decreases its profitability.

Keywords: Building integrated photovoltaics (BIPV) design, energy analysis software, shading losses, solar radiation analysis.

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301 Contaminant Transport in Soil from a Point Source

Authors: S. A. Nta, M. J. Ayotamuno, A. H. Igoni, R. N. Okparanma

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The work sought to understand the pattern of movement of contaminant from a continuous point source through soil. The soil used was sandy-loam in texture. The contaminant used was municipal solid waste landfill leachate, introduced as a point source through an entry point located at the center of top layer of the soil tank. Analyses were conducted after maturity periods of 50 and 80 days. The maximum change in chemical concentration was observed on soil samples at a radial distance of 0.25 m. Finite element approximation based model was used to assess the future prediction, management and remediation in the polluted area. The actual field data collected for the case study were used to calibrate the modeling and thus simulated the flow pattern of the pollutants through soil. MATLAB R2015a was used to visualize the flow of pollutant through the soil. Dispersion coefficient at 0.25 and 0.50 m radial distance from the point of application of leachate shows a measure of the spreading of a flowing leachate due to the nature of the soil medium, with its interconnected channels distributed at random in all directions. Surface plots of metals on soil after maturity period of 80 days shows a functional relationship between a designated dependent variable (Y), and two independent variables (X and Z). Comparison of measured and predicted profile transport along the depth after 50 and 80 days of leachate application and end of the experiment shows that there were no much difference between the predicted and measured concentrations as they were all lying close to each other. For the analysis of contaminant transport, finite difference approximation based model was very effective in assessing the future prediction, management and remediation in the polluted area. The experiment gave insight into the most likely pattern of movement of contaminant as a result of continuous percolations of the leachate on soil. This is important for contaminant movement prediction and subsequent remediation of such soils.

Keywords: Contaminant, dispersion, point or leaky source, surface plot, soil.

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300 Overview of E-government Adoption and Implementation in Ghana

Authors: Isaac Kofi Mensah

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E-government has been adopted and used by many governments/countries around the world including Ghana to provide citizens and businesses with more accurate, real-time, and high quality services and information. The objective of this paper is to present an overview of the Government of Ghana’s (GoG) adoption and implement of e-government and its usage by the Ministries, Departments and its agencies (MDAs) as well as other public sector institutions to deliver efficient public service to the general public i.e. citizens, business etc. Government implementation of e-government focused on facilitating effective delivery of government service to the public and ultimately to provide efficient government-wide electronic means of sharing information and knowledge through a network infrastructure developed to connect all major towns and cities, Ministries, Departments and Agencies and other public sector organizations in Ghana. One aim for the Government of Ghana use of ICT in public administration is to improve productivity in government administration and service by facilitating exchange of information to enable better interaction and coordination of work among MDAs, citizens and private businesses. The study was prepared using secondary sources of data from government policy documents, national and international published reports, journal articles, and web sources. This study indicates that through the e-government initiative, currently citizens and businesses can access and pay for services such as renewal of driving license, business registration, payment of taxes, acquisition of marriage and birth certificates as well as application for passport through the GoG electronic service (eservice) and electronic payment (epay) portal. Further, this study shows that there is enormous commitment from GoG to adopt and implement e-government as a tool not only to transform the business of government but also to bring efficiency in public services delivered by the MDAs. To ascertain this, a further study need to be carried out to determine if the use of e-government has brought about the anticipated improvements and efficiency in service delivery of MDAs and other state institutions in Ghana.

Keywords: Electronic government, electronic services, electronic payment, MDAs.

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299 Mastering the Innovation Paradox: The Five Unexpected Qualities of Innovation Leaders

Authors: Murtuza Ali Lakhani, Michelle Marquard

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From an organizational perspective, leaders are a variation of the same talent pool in that they all score a larger than average value on the bell curve that maps leadership behaviors and characteristics, namely competence, vision, communication, confidence, cultural sensibility, stewardship, empowerment, authenticity, reinforcement, and creativity. The question that remains unanswered and essentially unresolved is how to explain the irony that leaders are so much alike yet their organizations diverge so noticeably in their ability to innovate. Leadership intersects with innovation at the point where human interactions get exceedingly complex and where certain paradoxical forces cohabit: conflict with conciliation, sovereignty with interdependence, and imagination with realism. Rather than accepting that leadership is without context, we argue that leaders are specialists of their domain and that those effective at leading for innovation are distinct within the broader pool of leaders. Keeping in view the extensive literature on leadership and innovation, we carried out a quantitative study with data collected over a five-year period involving 240 participants from across five dissimilar companies based in the United States. We found that while innovation and leadership are, in general, strongly interrelated (r = .89, p = 0.0), there are five qualities that set leaders apart on innovation. These qualities include a large radius of trust, a restless curiosity with a low need for acceptance, an honest sense of self and other, a sense for knowledge and creativity as the yin and yang of innovation, and an ability to use multiple senses in the engagement with followers. When these particular behaviors and characteristics are present in leaders, organizations out-innovate their rivals by a margin of 29.3 per cent to gain an unassailable edge in a business environment that is regularly disruptive. A strategic outcome of this study is a psychometric scale named iLeadership, proposed with the underlying evidence, limitations, and potential for leadership and innovation in organizations.c

Keywords: Innovation, leadership, ileadership, stewardship, communication, empowerment, creativity, vision, influence, emotional connection, group membership, sense of community, knowledge creation.

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298 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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