Search results for: EU Accounting Directives

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

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

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

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Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

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

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

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

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

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

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

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

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

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Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

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

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

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Authors: Mădălina Maria Gîrbină, Cătălin Nicolae Albu, Nadia Albu

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After the accounting scandals and the financial crisis, regulators have stressed the need for more financial experts on boards. Several studies conducted in countries with developed capital markets report positive effects of board financial competencies. As each country offers a different context and specific institutional factors this paper addresses the subject in the context of Romania. The Romanian capital market offers an interesting research field because of the heterogeneity of listed firms. After analyzing board members education based on public information posted on listed companies websites and their annual reports we found a positive association between the proportion of board members holding a postgraduate degree in financial fields and market based performance measured by Tobin q. We found also that the proportion of Board members holding degrees in financial fields is higher in bigger firms and firms with more concentrated ownership.

Keywords: financial education, corporate governance, board

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Authors: M. Geetha Priya, D. Krishnaveni

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Snow depth estimation and monitoring studies have been carried out for decades using empirical relationship or extrapolation of point measurements carried out in field. With the development of advanced satellite based remote sensing techniques, a modified approach is proposed in the present study to estimate the winter accumulated snow depth at basin scale. Assessment of snow depth by differencing Digital Elevation Model (DEM) generated at the beginning and end of winter season can be experimented for the region of interest (Himalayan and polar regions) accounting for winter accumulation (solid precipitation). The proposed approach is based on existing geodetic method that is being used for glacier mass balance estimation. Considering the satellite datasets purely acquired during beginning and end of winter season, it is possible to estimate the change in depth or thickness for the snow that is accumulated during the winter as it takes one year for the snow to get transformed into firn (snow that has survived one summer or one-year old snow).

Keywords: Digital elevation model, snow depth, geodetic method, snow cover.

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Authors: N. Tarom, M.M. Hossain

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Determination of wellbore problems during a production/injection process might be evaluated thorough temperature log analysis. Other applications of this kind of log analysis may also include evaluation of fluid distribution analysis along the wellbore and identification of anomalies encountered during production/injection process. While the accuracy of such prediction is paramount, the common method of determination of a wellbore temperature log includes use of steady-state energy balance equations, which hardly describe the real conditions as observed in typical oil and gas flowing wells during production operation; and thus increase level of uncertainties. In this study, a practical method has been proposed through development of a simplified semianalytical model to apply for predicting temperature profile along the wellbore. The developed model includes an overall heat transfer coefficient accounting all modes of heat transferring mechanism, which has been focused on the prediction of a temperature profile as a function of depth for the injection/production wells. The model has been validated with the results obtained from numerical simulation.

Keywords: Energy balance equation, reservoir and well performance, temperature log, overall heat transfer coefficient.

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Authors: Anocha Kimkong

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This research paper, based on demographic variables, is aimed to study the behaviour of bookkeeping for household accounts of residents living in urban communities in Dusit District, Bangkok and to investigate factors that affected the behavior of bookkeeping. By use of non proportional stratified sampling technique of probability sampling, the research had a total of 247 samples. The systematic sampling technique was also utilized by selecting one household out of every 3 households. The demographic findings reported female respondents as the majority with an average age between 26-35 years old, having married status and having children. The respondents earn a living by selling, with an average income per month of between 5,001-15,000 Baht. Most of the families rent a house and each family have approximately 3-4 members. Furthermore, most of the household respondents used to be trained to do bookkeeping for household accounts. In addition, the factors in affecting the residents’ behaviour of doing household account bookkeeping included a dislike of numbers, inaccuracy of recording, availability of accounting counselors in the communities, people’s participation in trainings arranged by outside organizations.

Keywords: Household Account Bookkeeping, Urban Community.

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Authors: P. Sanzo

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Ten percent of the population will develop plantar fasciitis (PF) during their lifetime. Two million people are treated yearly accounting for 11-15% of visits to medical professionals. Treatment ranges from conservative to surgical intervention. The purpose of this study was to assess the effects of extracorporeal shockwave therapy (ECSWT) on heel pain, function, range of motion (ROM), and strength in patients with PF. One hundred subjects were treated with ECSWT and measures were taken before and three months after treatment. There was significant differences in visual analog scale scores for pain at rest (p=0.0001); after activity (p= 0.0001) and; overall improvement (p=0.0001). There was also significant improvement in Lower Extremity Functional Scale scores (p=0.0001); ankle plantarflexion (p=0.0001), dorsiflexion (p=0.001), and eversion (p=0.017),and first metatarsophalangeal joint flexion (p=0.002) and extension (p=0.003) ROM. ECSWT is an effective treatment improving heel pain, function and ROM in patients with PF.

Keywords: Extracorporeal shockwave therapy, shockwave therapy, plantar fasciitis, heel pain, function, range of motion, strength.

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Authors: Jehad Al Dallal

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Class cohesion is an important object-oriented software quality attributes, and it refers to the degree of relatedness of class attributes and methods. Several class cohesion measures are proposed in the literature, and the impact of considering the special methods (i.e., constructors, destructors, and access and delegation methods) in cohesion calculation is not thoroughly theoretically studied for most of them. In this paper, we address this issue for three popular similarity-based class cohesion measures. For each of the considered measures we theoretically study the impact of including or excluding special methods on the values that are obtained by applying the measure. This study is based on analyzing the definitions and formulas that are proposed for the measures. The results show that including/excluding special methods has a considerable effect on the obtained cohesion values and that this effect varies from one measure to another. The study shows the importance of considering the types of methods that have to be accounted for when proposing a similarity-based cohesion measure.

Keywords: Object-oriented class, software quality, class cohesion measure, class cohesion, special methods.

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Authors: Jehad Al Dallal

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Class cohesion is a key object-oriented software quality attribute that is used to evaluate the degree of relatedness of class attributes and methods. Researchers have proposed several class cohesion measures. However, the effect of considering the special methods (i.e., constructors, destructors, and access and delegation methods) in cohesion calculation is not thoroughly theoretically studied for most of them. In this paper, we address this issue for three popular connectivity-based class cohesion measures. For each of the considered measures we theoretically study the impact of including or excluding special methods on the values that are obtained by applying the measure. This study is based on analyzing the definitions and formulas that are proposed for the measures. The results show that including/excluding special methods has a considerable effect on the obtained cohesion values and that this effect varies from one measure to another. For each of the three connectivity-based measures, the proposed theoretical study recommended excluding the special methods in cohesion measurement.

Keywords: Object-oriented class, software quality, class cohesion measure, class cohesion, special methods.

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Authors: Mohd Iskandar Illyas Tan, Raziah Noor Razali, Zuhra Junaida Husny

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The purpose of this study is i) to investigate the driving factors and barriers of the adoption of Information and Communication Technology (ICT) in Halal logistic and ii) to develop an ICT adoption framework for Halal logistic service provider. The Halal LSPs selected for the study currently used ICT service platforms, such as accounting and management system for Halal logistic business. The study categorizes the factors influencing the adoption decision and process by LSPs into four groups: technology related factors, organizational and environmental factors, Halal assurance related factors, and government related factors. The major contribution in this study is the discovery that technology related factors (ICT compatibility with Halal requirement) and Halal assurance related factors are the most crucial factors among the Halal LSPs applying ICT for Halal control in transportation-s operation. Among the government related factors, ICT requirement for monitoring Halal included in Halal Logistic Standard on Transportation (MS2400:2010) are the most influencing factors in the adoption of ICT with the support of the government. In addition, the government related factors are very important in the reducing the main barriers and the creation of the atmosphere of ICT adoption in Halal LSP sector.

Keywords: Information and communication technology (ICT), Halal logistic, Halal transportation, Technology adoption

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Authors: Adarsh Patil, David A. Power, John P. Morrison

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Grid environments consist of the volatile integration of discrete heterogeneous resources. The notion of the Grid is to unite different users and organisations and pool their resources into one large computing platform where they can harness, inter-operate, collaborate and interact. If the Grid Community is to achieve this objective, then participants (Users and Organisations) need to be willing to donate or share their resources and permit other participants to use their resources. Resources do not have to be shared at all times, since it may result in users not having access to their own resource. The idea of reward-based computing was developed to address the sharing problem in a pragmatic manner. Participants are offered a reward to donate their resources to the Grid. A reward may include monetary recompense or a pro rata share of available resources when constrained. This latter point may imply a quality of service, which in turn may require some globally agreed reservation mechanism. This paper presents a platform for economybased computing using the WebCom Grid middleware. Using this middleware, participants can configure their resources at times and priority levels to suit their local usage policy. The WebCom system accounts for processing done on individual participants- resources and rewards them accordingly.

Keywords: WebCom, Economy-based computing, WebComGrid Bank Reward, Condensed Graph, Distributor, Accounting, GridPoint.

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Authors: Yi-Hsin Lin, Ying-Ying Li

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The construction industry is the pillar industry in China, accounting for about 6% of the gross domestic product. Along with changes in the external environment of the construction industry in China, the construction firm faces fierce competition. The paper aims to investigate the relationship between diversified types of construction firm and its performance in China. Based on generalist and specialist strategy in organizational ecology, we think a generalist organization can be applied to an enterprise with diversified developments, while specialist groups are extended to professional enterprises .This study takes advantage of annual financial data of listed construction firm to empirically verify the relationship between diversification and corporation performance establishing a regression equation to econometric analysis. We find that: 1) Specialization can significantly improve the level of profitability of listed construction firms, and there is a significant positive relationship with corporate performance; 2) The level of operating performance of listed construction enterprises which engage in unrelated diversification is higher than those with related diversification; 3) The relationship between state-owned construction firms and corporate performance is negative. The more the year of foundation is, the higher performance will be; however, the more the year of being listed, the lower performance will be.

Keywords: Diversification, Specialization, Construction Firm, Performance.

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Authors: Abdulaziz Abdulsaleh

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This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan universities. The study reveals that the role of audit committees has to be shifted from traditional areas of accounting to a broader role including functions related to financial reporting, audit planning, support the independence of internal and external auditors, acting as a channel of communication between external auditors and board of directors, reviewing external audit, and evaluating internal control systems. Although the study is a starting point in developing a framework of good audit committees’ practices in Libya, it is believed that the adoption of its results can result in enhancing the corporate governance practices not only in the banking sector but also in the entire corporate sector in Libya.

Keywords: Audit committees, Corporate Governance, Commercial Banks, Libya.

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Authors: Okezie A. Ihugba

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The bounds testing ARDL (2, 2, 2, 2, 0) technique to cointegration was used in this study to investigate the effect of energy consumption and energy loss on Nigeria's manufacturing sector from 1981 to 2020. The model was created to determine the relationship between these three variables while also accounting for interactions with control variables such as inflation and commercial bank loans to the manufacturing sector. When the dependent variables are energy consumption and energy loss, the bound tests show that the variables of interest are bound together in the long run. Because electricity consumption is a critical factor in determining manufacturing value-added in Nigeria, some intriguing observations were made. According to the findings, the relationship between log of electricity consumption (LELC) and log of manufacturing value added (LMVA) is statistically significant. According to the findings, electricity consumption reduces manufacturing value-added. The target variable (energy loss) is statistically significant and has a positive sign. In Nigeria, a 1% reduction in energy loss increases manufacturing value-added by 36% in the first lag and 35% in the second. According to the study, the government should speed up the ongoing renovation of existing power plants across the country, as well as the construction of new gas-fired power plants. This will address a number of issues, including overpricing of electricity as a result of grid failure.

Keywords: ARDL, cointegration, Nigeria's manufacturing, electricity.

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Authors: Levan Sabauri

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Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: Audit quality control, audit program, financial statement, perspective analysis.

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Authors: Siti Mutmainah, Slamet Sugiri

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Organizations are increasingly relying upon teamwork; however, little is known about the best fit among incentive system, team composition, and group performance. To further explore this issue this study examines whether the congruence between incentive system and locus of control (LoC) affects team performance. To reconcile opposite lines of argument in literature regarding the best incentive system for a team, this paper uses the social identity perspective and person-environment (P-E) fit theory to understand behavior in a group process. A laboratory experiment with postgraduate students is conducted to test the hypotheses. One hundred and five accounting students were assigned to three-person work groups, where they completed an independent task under one of two types of incentive—individual and group incentive systems—after their LoC was measured. The findings confirm the hypothesis. Group incentive results in an enhanced team performance. Team performance is better when there is congruence between incentive system and LoC. Group incentive system combined with external LoC results in the best performance, while individual incentive system results in a better team performance when combined with internal LoC. The result suggests that a cooperative process enables ‘ordinary people’ to obtain extraordinary results.

Keywords: Incentive system, locus of control, person-environment fit, social identity perspective, team performance.

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Authors: F. Rahnamay Roodposhti, S. A. Nabavi Chashmi

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The role of corporate governance is to reduce the divergence of interests between shareholders and managers. The role of corporate governance is more useful when managers have an incentive to deviate from shareholders- interests. One example of management-s deviation from shareholders- interests is the management of earnings through the use of accounting accruals. This paper examines the association between corporate governance internal mechanisms ownership concentration, board independence, the existence of CEO-Chairman duality and earnings management. Firm size and leverage are control variables. The population used in this study comprises firms listed on the Tehran Stock Exchange (TSE) between 2004 and 2008, the sample comprises 196 firms. Panel Data method is employed as technique to estimate the model. We find that there is negative significant association between ownership concentration and board independence manage earnings with earnings management, there is negative significant association between the existence of CEO-Chairman duality and earnings management. This study also found a positive significant association between control variable (firm size and leverage) and earnings management.

Keywords: Earnings management, board independence, ownership concentration, corporate governance.

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Authors: Nagasamy Venkatesh Dhandapani, Amged Awad El-Gied

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Cefixime, a BCS class II drug, is insoluble in water but freely soluble in acetone and in alcohol. The aqueous solubility of cefixime in water is poor and exhibits exceptionally slow and intrinsic dissolution rate. In the present study, cefixime and β-Cyclodextrin (β-CD) solid dispersions were prepared with a view to study the effect and influence of β-CD on the solubility and dissolution rate of this poorly aqueous soluble drug. Phase solubility profile revealed that the solubility of cefixime was increased in the presence of β-CD and was classified as A_L-type. Effect of variable, such as drug:carrier ratio, was studied. Physical characterization of the solid dispersion was characterized by Fourier transform infrared spectroscopy (FT-IR) and Differential scanning calorimetry (DSC). These studies revealed that a distinct loss of drug crystallinity in the solid molecular dispersions is ostensibly accounting for enhancement of dissolution rate in distilled water. The drug release from the prepared solid dispersion exhibited a first order kinetics. Solid dispersions of cefixime showed a 6.77 times fold increase in dissolution rate over the pure drug.

Keywords: Cefixime, β-Cyclodextrin, solid dispersions, kneading method, dissolution, release kinetics.

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Authors: Mohammad Songolzadeh, Maryam Takht Ravanchi, Mansooreh Soleimani

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CO2 is the primary anthropogenic greenhouse gas, accounting for 77% of the human contribution to the greenhouse effect in 2004. In the recent years, global concentration of CO2 in the atmosphere is increasing rapidly. CO2 emissions have an impact on global climate change. Anthropogenic CO2 is emitted primarily from fossil fuel combustion. Carbon capture and storage (CCS) is one option for reducing CO2 emissions. There are three major approaches for CCS: post-combustion capture, pre-combustion capture and oxyfuel process. Post-combustion capture offers some advantages as existing combustion technologies can still be used without radical changes on them. There are several post combustion gas separation and capture technologies being investigated, namely; (a) absorption, (b) cryogenic separation, (c) membrane separation (d) micro algal biofixation and (e) adsorption. Apart from establishing new techniques, the exploration of capture materials with high separation performance and low capital cost are paramount importance. However, the application of adsorption from either technology, require easily regenerable and durable adsorbents with a high CO2 adsorption capacity. It has recently been reported that the cost of the CO2 capture can be reduced by using this technology. In this paper, the research progress (from experimental results) in adsorbents for CO2 adsorption, storage, and separations were reviewed and future research directions were suggested as well.

Keywords: Carbon capture and storage, pre-combustion, postcombustion, adsorption

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Authors: Babak Safaei, A. M. Fattahi

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In the present study we have investigated axial buckling characteristics of nanocomposite beams reinforced by single-walled carbon nanotubes (SWCNTs). Various types of beam theories including Euler-Bernoulli beam theory, Timoshenko beam theory and Reddy beam theory were used to analyze the buckling behavior of carbon nanotube-reinforced composite beams. Generalized differential quadrature (GDQ) method was utilized to discretize the governing differential equations along with four commonly used boundary conditions. The material properties of the nanocomposite beams were obtained using molecular dynamic (MD) simulation corresponding to both short-(10,10) SWCNT and long- (10,10) SWCNT composites which were embedded by amorphous polyethylene matrix. Then the results obtained directly from MD simulations were matched with those calculated by the mixture rule to extract appropriate values of carbon nanotube efficiency parameters accounting for the scale-dependent material properties. The selected numerical results were presented to indicate the influences of nanotube volume fractions and end supports on the critical axial buckling loads of nanocomposite beams relevant to long- and short-nanotube composites.

Keywords: Nanocomposites, molecular dynamics simulation, axial buckling, generalized differential quadrature (GDQ).

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Authors: Amanda M. Tadini, Houssam Hajjoul, Gustavo Nicolodelli, Stéphane Mounier, Célia R. Montes, Débora M. B. P. Milori

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Soil organic matter (SOM) plays an important role in maintaining soil productivity and accounting for the promotion of biological diversity. The main components of the SOM are the humic substances which can be fractionated according to its solubility in humic acid (HA), fulvic acids (FA) and humin (HU). The determination of the chemical properties of organic matter as well as its interaction with metallic species is an important tool for understanding the structure of the humic fractions. Fluorescence spectroscopy has been studied as a source of information about what is happening at the molecular level in these compounds. Specially, soils of Amazon region are an important ecosystem of the planet. The aim of this study is to understand the molecular and structural composition of HA samples from Spodosol of Amazonia using the fluorescence Emission-Excitation Matrix (EEM) and Time Resolved Fluorescence Spectroscopy (TRFS). The results showed that the samples of HA showed two fluorescent components; one has a more complex structure and the other one has a simpler structure, which was also seen in TRFS through the evaluation of each sample lifetime. Thus, studies of this nature become important because it aims to evaluate the molecular and structural characteristics of the humic fractions in the region that is considered as one of the most important regions in the world, the Amazon.

Keywords: Amazonian soil, characterization, fluorescence, humic acid, lifetime.

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Authors: Sangamesh G. Sakri, Akash N. Patil, Sadashivappa M. Kotli

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Agro based industries in India are considered as the micro, small and medium enterprises (MSME). In India, MSMEs contribute approximately 8 percent of the country’s GDP, 42 percent of the manufacturing output and 40 percent of exports. The toor dal (scientific name Cajanus cajan, commonly known as yellow gram, pigeon pea) is the second largest pulse crop in India accounting for about 20% of total pulse production. The toor dal milling industry in India is one of the major agro-processing industries in the country. Most of the dal mills are concentrated in pulse producing areas, which are spread all over the country. In Karnataka state, Gulbarga is a district, where toor dal is the main crop and is grown extensively. There are more than 500 dal mills in and around the Gulbarga district to process dal. However, the majority of these dal milling units use traditional methods of processing which are energy and capital intensive. There exists a huge energy saving potential in these mills. An energy audit is conducted on a dal mill in Gulbarga to understand the energy consumption pattern to assess the energy saving potential, and an economic analysis is conducted to identify energy conservation opportunities.

Keywords: Conservation, demand side management, load curve, toor dal.

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Authors: Masoud Mahdavi

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The structure is made using different members and combining them with each other. These members are basically based on technical and engineering principles and are combined in different ways and have their own unique effects on the building. Trusses are one of the most common and important members of the structure, accounting for a large percentage of the power transmission structure in the building. Different types of trusses are based on structural needs and evaluating and making complete comparisons between them is one of the most important engineering analyses. In the present study, four types of trusses have been studied; 1) Hawe truss, 2) Pratt truss, 3) k truss, and 4) warren truss, under cyclic loading for 80 seconds. The trusses are modeled in 3d using st₃₇ steel. The results showed that Hawe trusses had higher values ​​than all other trusses (k, Pratt and Warren) in all the studied indicators. Indicators examined in the study include; 1) von Mises stresses, 2) displacement, 3) support force, 4) velocity, 5) acceleration, 6) capacity (hysteresis curve) and 7) energy diagram. Pratt truss in indicators; Mises stress, displacement, energy have the least amount compared to other trusses. K truss in indicators; support force, speed and acceleration are the lowest compared to other trusses.

Keywords: Hawe truss, Pratt truss, K truss, Warren truss, cyclic loading, finite element method.

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Authors: Petr Teply, Ondrej Vejdovec

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There are three main ways of categorizing capital in banking operations: accounting, regulatory and economic capital. However, the 2008-2009 global crisis has shown that none of these categories adequately reflects the real risks of bank operations, especially in light of the failures Bear Stearns, Lehman Brothers or Northern Rock. This paper deals with the economic capital allocation of global banks. In theory, economic capital should reflect the real risks of a bank and should be publicly available. Yet, as discovered during the global financial crisis, even when economic capital information was publicly disclosed, the underlying assumptions rendered the information useless. Specifically, some global banks that reported relatively high levels of economic capital before the crisis went bankrupt or had to be bailed-out by their government. And, only 15 out of 50 global banks reported their economic capital during the 2007-2010 period. In this paper, we analyze the changes in reported bank economic capital disclosure during this period. We conclude that relative shares of credit and business risks increased in 2010 compared to 2007, while both operational and market risks decreased their shares on the total economic capital of top-rated global banks. Generally speaking, higher levels of disclosure and transparency of bank operations are required to obtain more confidence from stakeholders. Moreover, additional risks such as liquidity risks should be included in these disclosures.

Keywords: global crisis, economic capital, risk management, risk allocation, bank

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Authors: V. P. Mvungi, J. Mcharo, M. E. Mmbuji, L. E. Mgonja, A. Y. Kitua

Abstract:

This paper is based on a study conducted in 2006 to assess the impact of computer usage on health of National Institute for Medical Research (NIMR) staff. NIMR being a research Institute, most of its staff spend substantial part of their working time on computers. There was notion among NIMR staff on possible prolonged computer usage health hazards. Hence, a study was conducted to establish facts and possible mitigation measures. A total of 144 NIMR staff were involved in the study of whom 63.2% were males and 36.8% females aged between 20 and 59 years. All staff cadres were included in the sample. The functions performed by Institute staff using computers includes; data management, proposal development and report writing, research activities, secretarial duties, accounting and administrative duties, on-line information retrieval and online communication through e-mail services. The interviewed staff had been using computers for 1-8 hours a day and for a period ranging from 1 to 20 years. The study has indicated ergonomic hazards for a significant proportion of interviewees (63%) of various kinds ranging from backache to eyesight related problems. The authors highlighted major issues which are substantially applicable in preventing occurrences of computer related problems and they urged NIMR Management and/or the government of Tanzania opts to adapt their practicability.

Keywords: Computers ergonomic hazards, computer usagehealth hazards.

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Authors: Gabriel Sitler, Yousef Sardahi, Asad Salem

Abstract:

This paper presents an optimal and robust sliding mode controller (SMC) to regulate the position of the knee joint angle for patients suffering from knee injuries. The controller imitates the role of active orthoses that produce the joint torques required to overcome gravity and loading forces and regain natural human movements. To this end, a mathematical model of the shank, the lower part of the leg, is derived first and then used for the control system design and computer simulations. The design of the controller is carried out in optimal and multi-objective settings. Four objectives are considered: minimization of the control effort and tracking error; and maximization of the control signal smoothness and closed-loop system’s speed of response. Optimal solutions in terms of the Pareto set and its image, the Pareto front, are obtained. The results show that there are trade-offs among the design objectives and many optimal solutions from which the decision-maker can choose to implement. Also, computer simulations conducted at different points from the Pareto set and assuming knee squat movement demonstrate competing relationships among the design goals. In addition, the proposed control algorithm shows robustness in tracking a standard gait signal when accounting for uncertainty in the shank’s parameters.

Keywords: Optimal control, multi-objective optimization, sliding mode control, wearable knee exoskeletons.

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Authors: Rozhgar A. Khailany, Mehri Igci, Emine Bayraktar, Sakip Erturhan, Metin Karakok, Ahmet Arslan

Abstract:

Kidney cancer is the most lethal urological cancer accounting for 3% of adult malignancies. VHL, a tumor-suppressor gene, is best known to be associated with renal cell carcinoma (RCC). The VHL functions as negative regulator of hypoxia inducible factors. Recent sequencing efforts have identified several novel frequent mutations of histone modifying and chromatin remodeling genes in ccRCC (clear cell RCC) including PBRM1 and SETD2. The PBRM1 gene encodes the BAF180 protein, which involved in transcriptional activation and repression of selected genes. SETD2 encodes a histone methyltransferase, which may play a role in suppressing tumor development. In this study, RNAs of 30 paired tumor and normal samples that were grouped according to the types of kidney cancer and clinical characteristics of patients, including gender and average age were examined by RT-PCR, SSCP and sequencing techniques. VHL, PBRM1 and SETD2 expressions were relatively down-regulated. However, statistically no significance was found (Wilcoxon signed rank test, p>0.05). Interestingly, no mutation was observed on the contrary of previous studies. Understanding the molecular mechanisms involved in the pathogenesis of RCC has aided the development of molecular-targeted drugs for kidney cancer. Further analysis is required to identify the responsible genes rather than VHL, PBRM1 and SETD2 in kidney cancer.

Keywords: Kidney cancer, molecular biomarker, expression analysis, mutation screening.

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