Search results for: recording

Authors: J. Jezierski, K. Janerka

Abstract:

The results of the two-phase gas-solid jet in pneumatic powder injection process analysis were presented in the paper. The researches were conducted on model set-up with high speed camera jet movement recording. Then the recorded material was analyzed to estimate main particles movement parameters. The values obtained from this direct measurement were compared to those calculated with the use of the well-known formulas for the two-phase flows (pneumatic conveying). Moreover, they were compared to experimental results previously achieved by authors. The analysis led to conclusions which to some extent changed the assumptions used even by authors, regarding the two-phase jet in pneumatic powder injection process. Additionally, the visual analysis of the recorded clips supplied data to make a more complete evaluation of the jet behavior in the lance outlet than before.

Keywords: injection lance, liquid metal, powder injection, slip velocity, two-phase jet

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Authors: Gabofetswe Malema, Michael Liebelt

Abstract:

LDPC codes could be used in magnetic storage devices because of their better decoding performance compared to other error correction codes. However, their hardware implementation results in large and complex decoders. This one of the main obstacles the decoders to be incorporated in magnetic storage devices. We construct small high girth and rate 2 columnweight codes from cage graphs. Though these codes have low performance compared to higher column weight codes, they are easier to implement. The ease of implementation makes them more suitable for applications such as magnetic recording. Cages are the smallest known regular distance graphs, which give us the smallest known column-weight 2 codes given the size, girth and rate of the code.

Keywords: Structured LDPC codes, cage graphs.

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Authors: J. O. Yeboah, K Aboraa, K. Kodom

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The chemical and physical characteristics of rainwater harvested from a typical rooftop were progressively studied. The samples of rainwater collected were analyzed for pH, major ion concentrations, TDS, turbidity, conductivity. All the Physicochemical constituents fell within the WHO guideline limits at some points as rainfall progresses except the pH. All the components of rainwater quality measured during the study showed higher concentrations during the early stages of rainfall and reduce as time progresses. There was a downward trend in terms of pH as rain progressed, with 18% of the samples recording pH below the WHO limit of 6.5-8.0. It was observed that iron concentration was above the WHO threshold value of 0.3 mg/l on occasions of heavy rains. The results revealed that most of physicochemical characteristics of rainwater samples were generally below the WHO threshold, as such, the rainwater characteristics showed satisfactory conditions in terms of physicochemical constituents.

Keywords: Conductivity, pH, physicochemistry, rainwater quality, TDS.

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Authors: Adriana Alexandru, Cristian Tantareanu, Elena Jitaru

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The paper presents the potential for RES in Romania and the results of the Romanian national research project “Romania contribution to the European targets regarding the development of renewable energy sources - PROMES". The objective of the project is the development of energy generation from renewable energy sources (RES) in Romania by drawing up scenarios and prognosis harmonized with national and European targets, RES development effects modeling (environmental, economic, social etc.), research of the impact of the penetration of RES into the main, implementation of an advanced software system tool for RES information recording and communication, experimental research based on demonstrative applications. The expected results are briefly presented, as well as the social, economic and environmental impact.

Keywords: Energy policy, Internet, renewable energy sources, potential.

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Authors: Syed Islam, Yiyun Huang, Sebastian Magierowski, Ebrahim Ghafar-Zadeh

Abstract:

This paper presents system level CMOS solid-state nanopore techniques enhancement for speedup next generation molecular recording and high throughput channels. This discussion also considers optimum number of base-pair (bp) measurements through channel as an important role to enhance potential read accuracy. Effective power consumption estimation offered suitable range of multi-channel configuration. Nanopore bp extraction model in statistical method could contribute higher read accuracy with longer read-length (200 < read-length). Nanopore ionic current switching with Time Multiplexing (TM) based multichannel readout system contributed hardware savings.

Keywords: DNA, Nanopore, Amplifier, ADC, Multichannel.

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Authors: Dalibor Štys, Dalibor Štys Jr., Jana Pečenková, Kryštof M. Štys, Maryia Chkalova, Petr Kouba, Aliaksandr Pautsina, Denis Durniev, Tomáš Náhlík, Petr Císař

Abstract:

In this article is reported a construction and some properties of the 5iD viewer, the system recording simultaneously 5 views of a given experimental object. Properties of the system are demonstrated on the analysis of fish schooling behaviour. It is demonstrated the method of instrument calibration which allows inclusion of image distortion and it is proposed and partly tested also the method of distance assessment in the case that only two opposite cameras are available. Finally, we demonstrate how the state trajectory of the behaviour of the fish school may be constructed from the entropy of the system.

Keywords: 3D positioning, school behavior, distance calibration, space vision, space distortion.

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Authors: Richard Grünes, Karel Roubik

Abstract:

The article deals with technical support of intracranial single unit activity measurement. The parameters of the whole measuring set were tested in order to assure the optimal conditions of extracellular single-unit recording. Metal microelectrodes for measuring the single-unit were tested during animal experiments. From signals recorded during these experiments, requirements for the measuring set parameters were defined. The impedance parameters of the metal microelectrodes were measured. The frequency-gain and autonomous noise properties of preamplifier and amplifier were verified. The measurement and the description of the extracellular single unit activity could help in prognoses of brain tissue damage recovery.

Keywords: Measuring set, metal microelectrodes, single-unit, noise, impedance parameters, gain characteristics.

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Authors: Mahmoud Miri, Soleiman Maramaee

Abstract:

Because of architectural condition and structure application, sometimes mass source and stiffness source are not coincidence, and the structure is irregular. The structure is also might be asymmetric as an asymmetric bracing in plan which leads to unbalance distribution of stiffness or because of unbalance distribution of the mass. Both condition lead to eccentricity and torsion in the structure. The deficiency of ordinary code to evaluate the performance of steel structures against earthquake has been caused designing based on performance level or capacity spectrum be used. By using the mentioned methods it is possible to design a structure that its behavior against different earthquakes be predictive. In this article 5- story buildings with different percentage of asymmetric which is because of stiffness changes have been designed. The static and dynamic nonlinear analysis under three acceleration recording has been done. Finally performance level of the structure has been evaluated.

Keywords: Seismic analysis, torsion, asymmetric, irregular building, stiffness source.

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Authors: A. Roukouni, S. Basbas, M. Giannopoulou

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Transport and land use are two systems that are mutually influenced. Their interaction is a complex process associated with continuous feedback. The paper examines the existing land use around an under construction metro station of the new metro network of Thessaloniki, Greece, through the use of field investigations, around the station-s predefined location. Moreover, except from the analytical land use recording, a sampling questionnaire survey is addressed to several selected enterprises of the study area. The survey aims to specify the characteristics of the enterprises, the trip patterns of their employees and clients, as well as the stated preferences towards the changes the new metro station is considered to bring to the area. The interpretation of the interrelationships among selected data from the questionnaire survey takes place using the method of Principal Components Analysis for Categorical Data. The followed methodology and the survey-s results contribute to the enrichment of the relevant bibliography concerning the way the creation of a new metro station can have an impact on the land use pattern of an area, by examining the situation before the operation of the station.

Keywords: land use, metro station, questionnaire survey

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Authors: Aji P. Wibawa, Andrew Nafalski, Neil Murray, Wayan F. Mahmudy

Abstract:

Parallel text alignment is proposed as a way of aligning bahasa Indonesia to words in Javanese. Since the one-to-one word translator does not have the facility to translate pragmatic aspects of Javanese, the parallel text alignment model described uses a phrase pair combination. The algorithm aligns the parallel text automatically from the beginning to the end of each sentence. Even though the results of the phrase pair combination outperform the previous algorithm, it is still inefficient. Recording all possible combinations consume more space in the database and time consuming. The original algorithm is modified by applying the edit distance coefficient to improve the data-storage efficiency. As a result, the data-storage consumption is 90% reduced as well as its learning period (42s).

Keywords: Parallel text alignment, phrase pair combination, edit distance coefficient, Javanese-Indonesian language.

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Authors: Chen May Oh, Nadzrah Abu Bakar

Abstract:

This case study investigates the areas of self-reflection through the written content of four university students’ blogs. The study was undertaken to explore the categories of self-reflection in relation to the use of blogs. Data collection methods included downloading students’ blog entries and recording individual interviews to further support the data. Data was analyzed using computer assisted qualitative data analysis software, Nvivo, to categories and code the data. The categories of self-reflection revealed in the findings showed that university students used blogs to reflect on (1) life in varsity, (2) emotions and feelings, (3) various relationships, (4) personal growth, (5) spirituality, (6) health conditions, (7) busyness with daily chores, (8) gifts for people and themselves and (9) personal interests. Overall, all four of the students had positive experiences and felt satisfied using blogs for self-reflection.

Keywords: Blogging, personal growth, self-reflection, university students.

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Authors: Mahmoud Miri, Soliman Maramaee

Abstract:

Because of architectural condition and structure application, sometimes mass source and stiffness source are not coincidence, and the structure is irregular. The structure is also might be asymmetric as an asymmetric bracing in plan which leads to unbalance distribution of stiffness or because of unbalance distribution of the mass. Both condition lead to eccentricity and torsion in the structure. The deficiency of ordinary code to evaluate the performance of steel structures against earthquake has been caused designing based on performance level or capacity spectrum be used. By using the mentioned methods it is possible to design a structure that its behavior against different earthquakes be predictive. In this article 5- story buildings with different percentage of asymmetric which is because of stiffness changes and kind of bracing (x and chevron bracing) have been designed. The static and dynamic nonlinear analysis under three acceleration recording has been done. Finally performance level of the structure has been evaluated.

Keywords: Asymmetric, irregular, seismic analysis, torsion.

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Authors: R. Rishma Rodrigo, R. Radhika, M. Vanitha Lakshmi

Abstract:

Numerous signal processing based speech enhancement systems have been proposed to improve intelligibility in the presence of noise. Traditionally, studies of neural vowel encoding have focused on the representation of formants (peaks in vowel spectra) in the discharge patterns of the population of auditory-nerve (AN) fibers. A method is presented for recording high-frequency speech components into a low-frequency region, to increase audibility for hearing loss listeners. The purpose of the paper is to enhance the formant of the speech based on the Kaiser window. The pitch and formant of the signal is based on the auto correlation, zero crossing and magnitude difference function. The formant enhancement stage aims to restore the representation of formants at the level of the midbrain. A MATLAB software’s are used for the implementation of the system with low complexity is developed.

Keywords: Formant estimation, formant enhancement, pitch detection, speech analysis.

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Authors: Winai Mankhatitham

Abstract:

This research investigated groundcover on the roof (green roof) which can reduce the temperature and carbon monoxide. This study is divided into 3 main aspects: 1. Types of groundcover affecting heat reduction 2. The efficiency on heat reduction of 3 types of groundcover, i.e. lawn, arachis pintoi, and purslane 3. Database for designing green roof. This study has been designed as an experimental research by simulating the 3 types of groundcover in 3 trays placed in the green house for recording the temperature change for 24 hours. The results showed that the groundcover with the highest heat reduction efficiency was lawn. The dense of the lawn can protect the heat transfer to the soil. For the further study, there should be a comparative study of the thickness and the types of soil to get more information for the suitable types of groundcover and the soil for designing the energy saving green roof.

Keywords: Groundcover, Green Roof, Heat Reduction, Energy Saving.

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Authors: Soo- Young Ye, Dong-Hyun Kim

Abstract:

Obstructive sleep apnea in patients, between 70 and 80 percent, can be cured with just a posture correcting. The most import thing to do this is detection of obstructive sleep apnea. Detection of obstructive sleep apnea can be performed through heart rate variability analysis using power spectrum density analysis. After HRV analysis we needed to know the current position information for correcting the position. The pressure sensors of the array type were used to obtain position information. These sensors can obtain information from the experimenter about position. In addition, air cylinder corrected the position of the experimenter by lifting the bed. The experimenter can be changed position without breaking during sleep by the system. Polysomnograph recording were obtained from 10 patients. The results of HRV analysis were that NLF and LF/HF ratio increased, while NHF decreased during OSA. Position change had to be done the periods.

Keywords: Obstructive sleep apnea, Heart rate variability, Air cylinder, PSD, RR interval, ANS

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Authors: Eng. Alaa K. Satti Salih

Abstract:

Revolutions Applications such as telecommunications, hands-free communications, recording, etc. which need at least one microphone, the signal is usually infected by noise and echo. The important application is the speech enhancement, which is done to remove suppressed noises and echoes taken by a microphone, beside preferred speech. Accordingly, the microphone signal has to be cleaned using digital signal processing DSP tools before it is played out, transmitted, or stored. Engineers have so far tried different approaches to improving the speech by get back the desired speech signal from the noisy observations. Especially Mobile communication, so in this paper will do reconstruction of the speech signal, observed in additive background noise, using the Kalman filter technique to estimate the parameters of the Autoregressive Process (AR) in the state space model and the output speech signal obtained by the MATLAB. The accurate estimation by Kalman filter on speech would enhance and reduce the noise then compare and discuss the results between actual values and estimated values which produce the reconstructed signals.

Keywords: Autoregressive Process, Kalman filter, Matlab and Noise speech.

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Authors: Cory A. Bennett

Abstract:

Teaching and learning through the use of discourse support students’ conceptual understanding by attending to key concepts and relationships. One discourse structure used in primary classrooms is number talks wherein students mentally calculate, discuss, and reason about the appropriateness and efficiency of their strategies. In the secondary mathematics classroom, the mathematics understudy does not often lend itself to mental calculations yet learning to reason, and articulate reasoning, is central to learning mathematics. This qualitative case study discusses how one secondary school in the Middle East adapted the number talk protocol for secondary mathematics classrooms. Several challenges in implementing ‘reasoning talks’ became apparent including shifting current discourse protocols and practices to a more student-centric model, accurately recording and probing student thinking, and specifically attending to reasoning rather than computations.

Keywords: Discourse, reasoning, secondary mathematics, teacher development.

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Authors: Valeri A. Makarov, Nazareth P. Castellanos

Abstract:

Statistical analysis of electrophysiological recordings obtained under, e.g. tactile, stimulation frequently suggests participation in the network dynamics of experimentally unobserved “hidden" neurons. Such interneurons making synapses to experimentally recorded neurons may strongly alter their dynamical responses to the stimuli. We propose a mathematical method that formalizes this possibility and provides an algorithm for inferring on the presence and dynamics of hidden neurons based on fitting of the experimental data to spike trains generated by the network model. The model makes use of Integrate and Fire neurons “chemically" coupled through exponentially decaying synaptic currents. We test the method on simulated data and also provide an example of its application to the experimental recording from the Dorsal Column Nuclei neurons of the rat under tactile stimulation of a hind limb.

Keywords: Integrate and fire neuron, neural network models, spike trains.

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Authors: D. Gouwanda, S. M. N. A. Senanayake

Abstract:

This paper presents a real time force sensing instrument that is designed for human gait analysis purposes. It is capable of recording and monitoring ground reaction forces exerted by human foot during various activities such as walking, running and jumping in real time. In overall, force sensing mat mainly consists of three elements: the force sensing mat, signal conditioning circuit and data acquisition device. Force sensing mat is the mat that contains an array of force sensing elements. To control and process the incoming signal from the force sensing mat, Force-Logger and Force-Reloader are developed using National Instrument Labview. This paper describes the architecture of the force sensing mat, signal conditioning circuit and the real time streaming of the incoming data from the force sensing mat. Additionally, a preliminary experiment dataset is presented in this paper.

Keywords: Force platform, force sensing resistor, human gait analysis.

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Authors: Ling Shi Cai, Leau Yu Beng, Charlie Albert Lasuin, Tan Soo Fun, Chin Pei Yee

Abstract:

This paper explains the development of Multifunctional Barcode Inventory Management System (MBIMS) to manage inventory and stock ordering. Today, most of the retailing market is still manually record their stocks and its effectiveness is quite low. By providing MBIMS, it will bring effectiveness to retailing market in inventory management. MBIMS will not only save time in recording input, output and refilling the inventory stock, but also in calculating remaining stock and provide auto-ordering function. This system is developed through System Development Life Cycle (SDLC) and the flow and structure of the system is fully built based on requirements of a retailing market. Furthermore, this system has been developed from methodical research and study where each part of the system is vigilantly designed. Thus, MBIMS will offer a good solution to the retailing market in achieving effectiveness and efficiency in inventory management.

Keywords: Inventory, Retailing Market, Barcode, Automated Alerting and Ordering

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Authors: Min Ah Kang, Sangbae Jeong, Minsoo Hahn

Abstract:

This paper presents the source extraction system which can extract only target signals with constraints on source localization in on-line systems. The proposed system is a kind of methods for enhancing a target signal and suppressing other interference signals. But, the performance of proposed system is superior to any other methods and the extraction of target source is comparatively complete. The method has a beamforming concept and uses an improved time-frequency (TF) mask-based BSS algorithm to separate a target signal from multiple noise sources. The target sources are assumed to be in front and test data was recorded in a reverberant room. The experimental results of the proposed method was evaluated by the PESQ score of real-recording sentences and showed a noticeable speech enhancement.

Keywords: Beam forming, Non-stationary noise reduction, Source separation, TF mask.

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Authors: Nouha Mhimdi, Wahiba Ben Abdessalem Karaa, Henda Ben Ghezala

Abstract:

Many methods are used to collect data like questionnaires, surveys, focus group interviews. Or the collection of poor-quality data resulting, for example, from poorly designed questionnaires, the absence of good translators or interpreters, and the incorrect recording of data allow conclusions to be drawn that are not supported by the data or to focus only on the average effect of the program or policy. There are several solutions to avoid or minimize the most frequent errors, including obtaining expert advice on the design or adaptation of data collection instruments; or use technologies allowing better "anonymity" in the responses. In this context, and to overcome the aforementioned problems, we suggest in this paper an approach to achieve the collection of relevant data, by carrying out a large-scale questionnaire-based survey. We have been able to collect good quality, consistent and practical data on hospital emergencies to improve emergency services in hospitals, especially in the case of epidemics or pandemics.

Keywords: Data collection, survey, database, data analysis, hospital emergencies.

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Authors: P. Parvizi, F. Norouzifard, S.Mohammadi

Abstract:

The need to implement intelligent highways is much more emphasized with the growth of vehicle production line as well as vehicle intelligence. The control of intelligent vehicles in order to reduce human error and boost ease congestion is not accomplished solely by the aid of human resources. The present article is an attempt to introduce an intelligent control system based on a single central computer. In this project, central computer, without utilizing Global Positioning System (GPS), is capable of tracking all vehicles, crisis management and control, traffic guidance and recording traffic crimes along the highway. By the help of RFID technology, vehicles are connected to computerized systems, intelligent light poles and other available hardware along the way. By the aid of Wimax communicative technology, all components of the system are virtually connected together through local and global networks devised in them and the energy of the network is provided by the solar cells installed on the intelligent light poles.

Keywords: intelligent highway, intelligent light pole, highway automation

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Authors: Shahrol Mohamaddan, Keith Case, Ana Sakura Zainal Abidin

Abstract:

Human movement in the real world provides important information for developing human behaviour models and simulations. However, it is difficult to assess ‘real’ human behaviour since there is no established method available. As part of the AUNTSUE (Accessibility and User Needs in Transport – Sustainable Urban Environments) project, this research aimed to propose a method to assess human movement and behaviour in crowded areas. The method is based on the three major steps of video recording, conceptual behavior modelling and video analysis. The focus is on individual human movement and behaviour in normal situations (panic situations are not considered) and the interactions between individuals in localized areas. Emphasis is placed on gaining knowledge of characteristics of human movement and behaviour in the real world that can be modelled in the virtual environment.

Keywords: Video observation, Human movement, Behaviour, Crowds, Ergonomics, AUNT-SUE

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Authors: Zdenek Krnoul

Abstract:

This article investigates a contribution of synthesized visual speech. Synthesis of visual speech expressed by a computer consists in an animation in particular movements of lips. Visual speech is also necessary part of the non-manual component of a sign language. Appropriate methodology is proposed to determine the quality and the accuracy of synthesized visual speech. Proposed methodology is inspected on Czech speech. Hence, this article presents a procedure of recording of speech data in order to set a synthesis system as well as to evaluate synthesized speech. Furthermore, one option of the evaluation process is elaborated in the form of a perceptual test. This test procedure is verified on the measured data with two settings of the synthesis system. The results of the perceptual test are presented as a statistically significant increase of intelligibility evoked by real and synthesized visual speech. Now, the aim is to show one part of evaluation process which leads to more comprehensive evaluation of the sign speech synthesis system.

Keywords: Perception test, Sign speech synthesis, Talking head, Visual speech.

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Authors: M. Rezki, A. Belaidi

Abstract:

This paper deals with a method of learning to solve a real problem in biomedical engineering from a technical study of muscle fatigue. Electromyography (EMG) is a technique for evaluating and recording the electrical activity produced by skeletal muscles (viewpoint: anatomical and physiological). EMG is used as a diagnostics tool for identifying neuromuscular diseases, assessing low-back pain and muscle fatigue in general. In order to study the EMG signal for detecting fatigue in a muscle, we have taken a real problem which touches the tramway conductor the handle bar. For the study, we have used a typical autonomous platform in order to get signals at real time. In our case study, we were confronted with complex problem to do our experiments in a tram. This type of problem is recurring among students. To teach our students the method to solve this kind of problem, we built a similar system. Through this study, we realized a lot of objectives such as making the equipment for simulation, the study of detection of muscle fatigue and especially how to manage a study of biomedical looking.

Keywords: EMG, health platform, conductor’s tram, muscle fatigue.

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Authors: Usa Sutthisakorn, Samchai Jirapatarasil

Abstract:

This paper aims to present knowledge management for solving economic problem and poverty in Thai community. A community in Thailand is studied as a case study for master plan or social and economic plan which derived form the research people conducted by themselves in their community. The result shows that community uses knowledge management in recording income and expense, analyzing their consumption, and then systematic planning of the production, distribution and consumption in the community. Besides, community enterprises, that people create as the by-products of master plan, can facilitate diverse economic activities which are able to reduce economic problem and poverty. The knowledge that people gain from solving their problem through building community enterprises are both tacit and explicit knowledge. Four styles of knowledge conversion: socialization,externalization, combination and internalization, are used. Besides, knowledge sharing inside the organization, between organizations and its environment are found. Keywordsknowledge management, community enterprise, Thailand.

Keywords: knowledge management, community enterprise, Thailand

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Authors: Saimir Heta, Ilma Robo, Nevila Alliu, Tea Meta

Abstract:

Background: Plasma levels of inflammatory markers are the expression of the infectious wastes of existing periodontitis, as well as of existing inflammation everywhere in the body. Materials and Methods: The study consists of the clinical part of the measurement of inflammatory markers of 23 patients diagnosed with chronic periodontitis and the recording of parental periodontal parameters of patient periodontal status: hemorrhage index and probe values, before and 7-10 days after non-surgical periodontal treatment. Results: The level of fibrinogen drops according to the categorization of disease progression, active and passive, with the biggest % (18%-30%) at the fluctuation 10-20 mg/d. Fluctuations in fibrinogen level according to the age of patients in the range 0-10 mg/dL under 40 years and over 40 years was 13%-26%, in the range 10-20 mg/dL was 26%-22%, in the 20-40 mg/dL was 9%-4%. Conclusions: Non-surgical periodontal treatment significantly reduces the level of non-inflammatory markers in the blood. Oral health significantly reduces the potential source for periodontal bacteria, with the potential of promoting thromboembolism, through interaction between thrombocytes.

Keywords: Chronic periodontitis, atherosclerosis, risk factor, inflammatory markers.

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Authors: G. Vinitha, A. Ramalingam

Abstract:

In view of a possible application in optical data storage devices, diffraction grating efficiency of an organic dye, Acid Fuchsin doped in PMMA matrix was studied under excitation with CW diode pumped Nd: YAG laser at 532 nm. The open aperture Zscan of dye doped polymer displayed saturable absorption and the closed aperture Z-scan of the samples exhibited negative nonlinearity. The diffraction efficiency of the grating is the ratio of the intensity of the first order diffracted power to the incident read beam power. The dye doped polymer films were found to be good media for recording. It is observed that the formation of gratings strongly depend on the concentration of dye in the polymer film, the intensity ratios of the writing beams and the angle between the writing beams. It has been found that efficient writing can be made at an angle of 20o and when the intensity ratio of the writing beams is unity.

Keywords: Diffraction efficiency, Nonlinear Optical material, saturable absorption, Surface-relief-gratings.

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Authors: Fury Khristianty Fitriyah

Abstract:

This study aims to identify the extent of the role of the Satuan Pengawas Intern (Internal Audit Unit) in detecting and preventing fraud in public universities in West Java under the Ministry of Research, Technology and Higher Education. The research method applied was a qualitative case study approach, while the unit of analysis for this study is the Internal Audit Unit at each public university. Results of this study indicate that the Internal Audit Unit is able to detect and prevent fraud within a public university environment by means of red flags to mark accounting anomalies. These stem from inaccurate budget planning that prompts inappropriate use of funds, exacerbated by late disbursements of funds, which potentially lead to fictitious transactions, and discrepancies in recording state-owned assets into a state property management system (SIMAK BMN), which, if not conducted properly, potentially causes loss to the state.

Keywords: Internal Audit Unit, efficiency, fraud, public university.

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