Search results for: accounting regulation

Authors: Sonia Rebai, Mohamed Naceur Azaiez, Dhafer Saidane

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In this study, we develop a performance evaluation model based on a multi-attribute utility approach aiming at reaching the sustainable banking (SB) status. This model is built accounting for various banks’ stakeholders in a win-win paradigm. In addition, it offers the opportunity for adopting a global measure of performance as an indication of a bank’s sustainability degree. This measure is referred to as banking sustainability performance index (BSPI). This index may constitute a basis for ranking banks. Moreover, it may constitute a bridge between the assessment types of financial and extra-financial rating agencies. A real application is performed on three French banks.

Keywords: Multi-attribute utility theory, Performance, Sustainable banking.

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Authors: Nabli L., Dhouibi H., Collart Dutilleul S., Craye E.

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The indistinctness of the manufacturing processes makes that a parts cannot be realized in an absolutely exact way towards the specifications on the dimensions. It is thus necessary to assume that the effectively realized product has to belong in a very strict way to compatible intervals with a correct functioning of the parts. In this paper we present an approach based on mixing tow different characteristics theories, the fuzzy system and Petri net system. This tool has been proposed to model and control the quality in an assembly system. A robust command of a mechanical assembly process is presented as an application. This command will then have to maintain the specifications interval of parts in front of the variations. It also illustrates how the technique reacts when the product quality is high, medium, or low.

Keywords: Petri nets, production rate, performance evaluation, tolerant system, fuzzy sets.

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Authors: Dae-Hee Son, Sang-Hee Kang, Soon-Ryul Nam

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In this paper, we develop a dynamic modeling of wind farms in the Jeju power system. The dynamic model of wind farms is developed to study their dynamic effects on the Jeju power system. PSS/E is used to develop the dynamic model of a wind farm composed of 1.5-MW doubly fed induction generators. The output of a wind farm is regulated based on pitch angle control, in which the two controllable parameters are speed and power references. The simulation results confirm that the pitch angle is successfully controlled, regardless of the variation in wind speed and output regulation.

Keywords: Dynamic model, Jeju power system, pitch angle control, PSS/E, wind farm.

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Authors: Abdelaziz Sahbani, Kamel Ben Saad, Mohamed Benrejeb

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This paper deals with the comparison between two proposed control strategies for a DC-DC boost converter. The first control is a classical Sliding Mode Control (SMC) and the second one is a distance based Fuzzy Sliding Mode Control (FSMC). The SMC is an analytical control approach based on the boost mathematical model. However, the FSMC is a non-conventional control approach which does not need the controlled system mathematical model. It needs only the measures of the output voltage to perform the control signal. The obtained simulation results show that the two proposed control methods are robust for the case of load resistance and the input voltage variations. However, the proposed FSMC gives a better step voltage response than the one obtained by the SMC.

Keywords: Boost DC-DC converter, Sliding Mode Control (SMC), Fuzzy Sliding Mode Control (FSMC), Robustness.

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Authors: Haragobinda Srichandan, Sradhanjali Singh, Dong Jin Kim, Seoung-Won Lee

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The recovery of metal values and safe disposal of spent catalyst is gaining interest due to both its hazardous nature and increased regulation associated with disposal methods. Prior to the recovery of the valuable metals, removal of entrained deposits limit the diffusion of lixiviate resulting in low recovery of metals must be taken into consideration. Therefore, petroleum refinery spent catalyst was subjected to acetone washing and roasting at 500oC. The treated samples were investigated for metals bioleaching using Acidithiobacillus ferrooxidans in batch reactors and the leaching efficiencies were compared. It was found out that acetone washed spent catalysts results in better metal recovery compare to roasted spent. About 83% Ni, 20% Al, 50% Mo and 73% V were leached using the acetone washed spent catalyst. In both the cases, Ni, V and Mo was high compared to Al.

Keywords: Acetone wash, At. ferrooxidans, Bioleaching, Calcined, Metal recovery.

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Authors: M. Chavleishvili

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The paper presents the trends of Georgian hazelnut market development and analyses the competitive advantages which will help Georgia to enter international hazelnut market using modern technologies. The history of hazelnut crop development and hazelnut varieties in Georgia are discussed. For hazelnut supply analysis trends in hazelnut production are considered, trends in export and import development is evaluated, domestic hazelnut market is studied and analysed based on expert interviews and initial accounting materials. In order to achieve and strengthen its position in international market, potential advantages and disadvantages of Georgian hazelnut are revealed, analysis of export and import possibilities of hazelnut is presented. Recommendations are developed based on the conclusions, which are made through identifying the key factors that hinder development of Georgian hazelnut market. 

Keywords: Hazelnut market, hazelnut export and import, competitiveness of hazelnut

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Authors: Salem El-tohami Ashoor

Abstract:

Here, we have shown the reaction of [Cr(ArN(CH2)3NAr)2Cl2] (1) where (Ar = 2,6-Pri 2C6H3) and in presence of NaCp (2) (Cp= C5H5 = cyclopentadien), with a center coordination η5 interaction between Cp as co-ligand and chromium metal center, for optimization we used density functional theory (DFT), under methods, explicitly including electrons correlations, for the final calculations as MB3LYP (Becke) (Lee–Yang–Parr) level of theory we used to obtain more exact results. This complex was calculated as electronic energy for molecular system, because the calculation accounting all electrons correlations interactions. The optimised of [Cr(ArN(CH2)3NAr)2(η5-Cp)] (Ar = 2,6-Pri2C6H3 and Cp = C5H5) was found to be thermally stable. By using Dewar-Chatt-Duncanson model, as a basis of the molecular orbital (MO) analysis and showed the highest occupied molecular orbital (HOMO) and lowest occupied molecular orbital LUMO.

Keywords: Chromium (III) cyclopentadienyl complexes, DFT, MO, HOMO, LUMO.

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Authors: Olga A. Berillo, Assel S. Issabekova, Anatoly T. Ivashchenko

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MiRNAs participate in gene regulation of translation. Some studies have investigated the interactions between genes and intragenic miRNAs. It is important to study the miRNA binding sites of genes involved in carcinogenesis. RNAHybrid 2.1 and ERNAhybrid programmes were used to compute the hybridization free energy of miRNA binding sites. Of these 54 mRNAs, 22.6%, 37.7%, and 39.7% of miRNA binding sites were present in the 5'UTRs, CDSs, and 3'UTRs, respectively. The density of the binding sites for miRNAs in the 5'UTR ranged from 1.6 to 43.2 times and from 1.8 to 8.0 times greater than in the CDS and 3'UTR, respectively. Three types of miRNA interactions with mRNAs have been revealed: 5'- dominant canonical, 3'-compensatory, and complementary binding sites. MiRNAs regulate gene expression, and information on the interactions between miRNAs and mRNAs could be useful in molecular medicine. We recommend that newly described sites undergo validation by experimental investigation.

Keywords: Exon, intron, miRNA, oncogene.

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Authors: Shun-Qi Zhang, Shu-Yang Zhang, Min Chen

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Applying strong electric field on piezoelectric actuators, on one hand very significant electroelastic material nonlinear effects will occur, on the other hand piezo plates and shells may undergo large displacements and rotations. In order to give a precise prediction of piezolaminated smart structures under large electric field, this paper develops a finite element (FE) model accounting for both electroelastic material nonlinearity and geometric nonlinearity with large rotations based on the first order shear deformation (FSOD) hypothesis. The proposed FE model is applied to analyze a piezolaminated semicircular shell structure.

Keywords: Smart structures, piezolamintes, material nonlinearity, geometric nonlinearity, strong electric field.

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Authors: Kakali Bhadra

Abstract:

Harmalol administration caused remarkable reduction in proliferation of HepG₂ cells with GI₅₀ of 14.2 mM, without showing much cytotoxicity in embryonic liver cell line, WRL-68. Data from circular dichroism and differential scanning calorimetric analysis of harmalol-CT DNA complex shows conformational changes with prominent CD perturbation and stabilization of CT DNA by 8 ^oC. Binding constant and stoichiometry was also calculated using the above biophysical techniques. Further, dose dependent apoptotic induction ability of harmalol was studied in HepG₂ cells using different biochemical assays. Generation of ROS, DNA damage, changes in cellular external and ultramorphology, alteration of membrane, formation of comet tail, decreased mitochondrial membrane potential and a significant increase in Sub G_o/G₁ population made the cancer cell, HepG₂, prone to apoptosis. Up regulation of p53 and caspase 3 further indicated the apoptotic role of harmalol.

Keywords: Apoptosis, beta carboline alkaloid, comet assay, cytotoxicity, ROS.

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Authors: Joon Sung Park, Jun-Hyuk Choi, Jin-Hong Kim, In-Soung Jung

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Due to environmental concerns, the recent regulation on automobile fuel economy has been strengthened. The market demand for efficient vehicles is growing and automakers to improve engine fuel efficiency in the industry have been paying a lot of effort. To improve the fuel efficiency, it is necessary to reduce losses or to improve combustion efficiency of the engine. VVA (Variable Valve Actuation) technology enhances the engine's intake air flow, reduce pumping losses and mechanical friction losses. And also, VVA technology is the engine's low speed and high speed operation to implement each of appropriate valve lift. It improves the performance of engine in the entire operating range. This paper presents a design procedure of DC motor and drive for VVA system and shows the validity of the design result by experimental result with prototype.

Keywords: DC motor, Inverter, VVA, Electric Drive.

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Authors: Seyed Sadegh Naseralavi, Najmeh Bemani

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In this paper, different concrete codes including America, New Zealand, Mexico, Italy, India, Canada, Hong Kong, Euro Code and Britain are compared with the Iranian concrete design code. First, by using Adaptive Neuro Fuzzy Inference System (ANFIS), the codes having the most correlation with the Iranian ninth issue of the national regulation are determined. Consequently, two anticipated methods are used for comparing the codes: Artificial Neural Network (ANN) and Multi-variable regression. The results show that ANN performs better. Predicting is done by using only tensile steel ratio and with ignoring the compression steel ratio.

Keywords: Concrete design code, anticipate method, artificial neural network, multi-variable regression, adaptive neuro fuzzy inference system.

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Authors: Abdelouahab Bouttout, Mohamed Amara

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The present paper examines the impact noise transmission through some floor building assemblies. The Acoubat software numerical simulation has been used to simulate the impact noise transmission through different floor configurations used in Algerian construction mode. The results are compared with the available measurements. We have developed two experimental methods, i) field method, and ii) laboratory method using Brüel and Kjær equipments. The results show that the different cases of floor configurations need some improvement to ensure the acoustic comfort in the receiving apartment. The recommended value of the impact sound level in the receiving room should not exceed 58 dB. The important results obtained in this paper can be used as platform to improve the Algerian building acoustic regulation aimed at the construction of the multi-storey residential building.

Keywords: Impact noise, building acoustic, floor insulation, resilient material.

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Authors: Xu Zhang, Qi Jiang, Liwei Li, Weiwei Cui, Jijun Cui, Yang Cao, Hairong Zhao

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A kind of crash energy absorption structure adopted by vehicle simulator crash testing equipment based on mechanical energy storage was studied. Dynamic explicit finite element simulation was achieved for thin-walled tube structure under different conditions of section shape, thickness and inducement groove style. Crash energy absorption property of the structure was obtained. After optimization, a reasonable structure was given which can meet current vehicle crash regulation. And the optimized structure can be adopted in vehicle simulator, which can increase the practicability of the testing equipment.

Keywords: thin-walled tube structure, crash energy absorption, deceleration, finite element simulation

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Authors: Somsri Binraman, Boonliang Kaewnapan, Krittika Tanprasert

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In the package design industry, there are a lot of tacit knowledge resided within each designer. The objectives are to capture them and compile it to be used as a teaching resource and to create a video clip of package design process as well as to evaluate its quality and learning effectiveness. Interview were used as a technique for capturing knowledge in brand design concept, differentiation, recognition, rank of recognition factor, consumer survey, knowledge about marketing, research, graphic design, the effect of color, and law and regulation. Video clip about package design were created. The clip consisted of both the speech and clip of actual process. The quality of the video in term of media was ranked as good while the content was ranked as excellent. The students- score on post-test was significantly greater than that of pretest (p>0.001).

Keywords: Tacit knowledge, interview, video, packaging, design.

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Authors: P. Nammalvar, P. Meganathan

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This paper presents a hybrid three phase rectifier for high power factor application. This rectifier is composed by zero voltage transition (ZVT) and zero current transition (ZCT) boost converter with three phase diode bridge rectifier, in parallel with a six pulse three phase pulse width modulation (PWM) controlled rectifier. The proposed topology is capable of high power factor with DC output voltage regulation by providing sinusoidal input. Also, it increases the overall efficiency of the new hybrid rectifier to 94.56% and the total harmonic distortion of the hybrid structure varies from 0% to 16% at nominal output power. This topology was simulated in MATLAB/SIMULINK environment and the output waveforms presented with experimental result.

Keywords: Hybrid Rectifier, Total Harmonic Distortion, Power Quality, Pulse Width Modulation (PWM), Unidirectional Rectifier.

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Authors: V. Vargas-Alejo, L. E. Montero-Moguel

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Understanding the concept of function has been important in mathematics education for many years. In this study, the models built by a group of five business administration and accounting undergraduate students when carrying out a population growth activity are analyzed. The theoretical framework is the Models and Modeling Perspective. The results show how the students included tables, graphics, and algebraic representations in their models. Using technology was useful to interpret, describe, and predict the situation. The first model, the students built to describe the situation, was linear. After that, they modified and refined their ways of thinking; finally, they created exponential growth. Modeling the activity was useful to deep on mathematical concepts such as covariation, rate of change, and exponential function also to differentiate between linear and exponential growth.

Keywords: Covariation reasoning, exponential function, modeling, representations.

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Authors: Levan Sabauri

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The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: Audit, auditor, auditor’s ethic code, auditor’s risk, financial statement, objectivity.

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Authors: Olga A. Berillo, Gaukhar K. Baidildinova, Аnatoliy Т. Ivashchenko

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Tumour suppressors are key participants in the prevention of cancer. Regulation of their expression through miRNAs is important for comprehensive translation inhibition of tumour suppressors and elucidation of carcinogenesis mechanisms. We studies the possibility of 1521 miRNAs to bind with 873 mRNAs of human tumour suppressors using RNAHybrid 2.1 and ERNAhybrid programmes. Only 978 miRNAs were found to be translational regulators of 812 mRNAs, and 61 mRNAs did not have any miRNA binding sites. Additionally, 45.9% of all miRNA binding sites were located in coding sequences (CDSs), 33.8% were located in 3' untranslated region (UTR), and 20.3% were located in the 5'UTR. MiRNAs binding with more than 50 target mRNAs and mRNAs binding with several miRNAs were selected. Hsa-miR-5096 had 15 perfectly complementary binding sites with mRNAs of 14 tumour suppressors. These newly indentified miRNA binding sites can be used in the development of medicines (anti-sense therapies) for cancer treatment.

Keywords: Exonic miRNA, intergenic miRNA, intronic miRNA, tumor suppressor.

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Authors: Ugwuanyi, Georgina Obinne, Ugwu, Joy Nonye

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This paper examines the effect of corporate diversification on the profitability of the Financial services sector in Nigeria. The study relied on historic accounting data generated from financial (annual) reports and accounts of sampled banks between the period 1998 and 2007 (a ten-year period). A regression equation was formulated, in line with previous studies to shed light on the effect of corporate diversification on the profitability of the Financial services sector in Nigeria. The results of the regression analysis revealed that diversification impacts strongly on banks profitability. Conclusively the paper produces strong evidence to assert that diversification impacts positively and significantly on banks profitability because among other things such diversified banks can pool their internally generated funds and allocate them properly.

Keywords: Diversification, firm size, operational efficiency, profitability

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Authors: J. Fernandez, R. Fernandez de Canete, J. Perea-Paizal, J. C. Ramos-Diaz

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The high prevalence of cardiovascular diseases has provoked a raising interest in the development of mathematical models in order to evaluate the cardiovascular function both under physiological and pathological conditions. In this paper, a physical model of the cardiovascular system with intrinsic regulation is presented and implemented by using the object-oriented Modelica simulation software tools.  For this task, a multi-compartmental system previously validated with physiological data has been built, based on the interconnection of cardiovascular elements such as resistances, capacitances and pumping among others, by following an electrohydraulic analogy. The results obtained under both physiological and pathological scenarios provide an easy interpretative key to analyze the hemodynamic behavior of the patient. The described approach represents a valuable tool in the teaching of physiology for graduate medical and nursing students among others.

Keywords: Cardiovascular system, Modelica simulation software, physical modeling, teaching tool.

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Authors: D. M. Mongelli, M. De Carli, L. Carnieletto, F. Busato

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This research aims to provide a contribution to the reduction of fossil fuels and the consequent reduction of CO2eq emissions for each European region. Simulations have been carried out to replace fossil fuel fired heating boilers with air-to-water heat pumps, when allowed by favorable environmental conditions (outdoor temperature, water temperature in emission systems, etc.). To estimate the potential coverage of high-temperature heat pumps in European regions, the energy profiles of buildings were considered together with the potential coefficient of performance (COP) of heat pumps operating with flow temperature with variable climatic regulation. The electrification potential for heating buildings was estimated by dividing the 38 European countries examined into 179 territorial units. The yields have been calculated in terms of energy savings and CO2eq reduction.

Keywords: Decarbonization, Space heating, Heat pumps, Energy policies.

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Authors: Tomy Prihananto, Damar Apri Sudarmadi

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Indonesia recognizes the right to privacy as a human right. Indonesia provides legal protection against data management activities because the protection of personal data is a part of human rights. This paper aims to describe the arrangement of data management and data management in Indonesia. This paper is a descriptive research with qualitative approach and collecting data from literature study. Results of this paper are comprehensive arrangement of data that have been set up as a technical requirement of data protection by encryption methods. Arrangements on encryption and protection of personal data are mutually reinforcing arrangements in the protection of personal data. Indonesia has two important and immediately enacted laws that provide protection for the privacy of information that is part of human rights.

Keywords: Indonesia, protection, personal data, privacy, human rights, encryption.

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Authors: Svetlana Saksonova

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Every commercial bank optimises its asset portfolio depending on the profitability of assets and chosen or imposed constraints. This paper proposes and applies a stylized model for optimising banks' asset and liability structure, reflecting profitability of different asset categories and their risks as well as costs associated with different liability categories and reserve requirements. The level of detail for asset and liability categories is chosen to create a suitably parsimonious model and to include the most important categories in the model. It is shown that the most appropriate optimisation criterion for the model is the maximisation of the ratio of net interest income to assets. The maximisation of this ratio is subject to several constraints. Some are accounting identities or dictated by legislative requirements; others vary depending on the market objectives for a particular bank. The model predicts variable amount of assets allocated to loan provision.

Keywords: asset structure, commercial bank, model, optimisation

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Authors: Abolhassan Razminia, Mohammad-Ali Sadrnia

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Chua’s circuit is one of the most important electronic devices that are used for Chaos and Bifurcation studies. A central role of secure communication is devoted to it. Since the adaptive control is used vastly in the linear systems control, here we introduce a new trend of application of adaptive method in the chaos controlling field. In this paper, we try to derive a new adaptive control scheme for Chua’s circuit controlling because control of chaos is often very important in practical operations. The novelty of this approach is for sake of its robustness against the external perturbations which is simulated as an additive noise in all measured states and can be generalized to other chaotic systems. Our approach is based on Lyapunov analysis and the adaptation law is considered for the feedback gain. Because of this, we have named it NAFT (Nonlinear Adaptive Feedback Technique). At last, simulations show the capability of the presented technique for Chua’s circuit.

Keywords: Chaos, adaptive control, nonlinear control, Chua's circuit.

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Authors: Rostami F, Haj Hosseini R, Sharifi K, Daneshpour M, Azizi F, Hedayati M

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Expression and secretion of inflammation markers are disturbed in obesity. Interleukin-6 reduces body fat mass. The common G-174C polymorphism in the promoter of IL-6 gene has been reported that effects on transcriptional regulation. The objective was to investigate association of the common polymorphism G-174C with obesity in Iranian population. The present study is cross sectional association study that included 242 individuals (110 men and 132 women). Serum IL-6 levels, C-reactive protein, fasting blood glucose and blood lipids profile were measured .BMI and WHR were calculated. Genotyping is carried out by PCR and RFLP. The frequencies of G and C allele were 64.5% and 35.5%, respectively. The G-174C polymorphism was not associated with BMI and WHR. However in obese individual, fasting blood glucose was significantly higher in carrier of C allele compared with the noncarrier. The IL-6 G-174C polymorphism is not a risk factor for obesity in Iranian population.

Keywords: Interleukin 6, Polymorphism genetic, Obesity.

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Authors: Prateep Wajeetongratana

Abstract:

The purpose of this research was to study the influence of learning efficiency on local accountants’ job performance effectiveness. This paper drew upon the survey data collected from 335 local accountants survey conducted at Nakhon Ratchasima province, Thailand. The statistics utilized in this paper included percentage, mean, standard deviation, and regression analysis. The findings revealed that the majority of samples were between 31-40 years old, married, held an undergraduate degree, and had an average income between 10,000-15,000 baht. The majority of respondents had less than five years of accounting experience and worked for local administrations. The overall learning efficiency score was in the highest level while the local accountants’ job performance effectiveness score was also in the high level. The hypothesis testing’s result disclosed that learning efficiency factors which were knowledge, Skill, and Attitude had an influence on local accountants’ job the performance effectiveness.

Keywords: Accountants, Leaning Efficiency, Performance Effectiveness.

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Authors: Wilfred Fritz

Abstract:

Grid connected solar PV inverters need to be compliant to standard regulations regarding unwanted harmonic generation. This paper gives an introduction to harmonics, solar PV inverter voltage regulation and balancing through compensation and investigates the behaviour of harmonic generation at different power levels. Practical measurements of harmonics and power levels with a power quality data logger were made, on a test network at a university in Germany. The test setup and test results are discussed. The major finding was that between the morning and afternoon load peak windows when the PV inverters operate under low solar insolation and low power levels, more unwanted harmonics are generated. This has a huge impact on the power quality of the grid as well as capital and maintenance costs. The design of a single-tuned harmonic filter towards harmonic mitigation is presented.

Keywords: Harmonics, power quality, pulse width modulation, total harmonic distortion.

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Authors: Kholoud H. Al-Zedjali, Abir S. Al-Harrasi, Ali H. Al-Badi

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Recently there has been a dramatic proliferation in the number of social networking sites (SNSs) users; however, little is published about what motivates college students to use SNSs in education. The main goal of this research is to explore the college students’ motives for using SNSs in education. A conceptual framework has therefore been developed to identify the main factors that influence/motivate students to use social networking sites for learning purposes. To achieve the research objectives a quantitative method was used to collect data. A questionnaire has been distributed amongst college students. The results reveal that social influence, perceived enjoyment, institute regulation, perceived usefulness, ranking up-lift, attractiveness, communication tools, free of charge, sharing material and course nature all play an important role in the motivation of college students to use SNSs for learning purposes.

Keywords: Social networking sites (SNSs), education, college students.

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Authors: M. Sarai Atab, A. Smallbone, A. P. Roskilly

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A thermodynamic study is performed on the Reverse Osmosis (RO) desalination process for brackish water. The detailed RO model of thermodynamics properties with and without an energy recovery device was built in Simulink/MATLAB and validated against reported measurement data. The efficiency of desalination plants can be estimated by both the first and second laws of thermodynamics. While the first law focuses on the quantity of energy, the second law analysis (i.e. exergy analysis) introduces quality. This paper used the Main Outfall Drain in Iraq as a case study to conduct energy and exergy analysis of RO process. The result shows that it is feasible to use energy recovery method for reverse osmosis with salinity less than 15000 ppm as the exergy efficiency increases twice. Moreover, this analysis shows that the highest exergy destruction occurs in the rejected water and lowest occurs in the permeate flow rate accounting 37% for 4.3% respectively.

Keywords: Brackish water, exergy, irrigation, reverse osmosis.

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