Abstract: The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyzes transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.
Abstract: This work aims to introduce an efficient and to standardize the measuring system analyses for automotive industrial. The study started by literature reviewing about the management and analyses measurement system. The approach of measuring system management, then, was constructed. Such approach was validated by collecting the current measuring system data using the equipments of interest including vernier caliper and micrometer. Their accuracy and precision of measurements were analyzed. Finally, the measuring system was improved and evaluated. The study showed that vernier did not meet its measuring characteristics based on the linearity whereas all equipments were lacking of the measuring precision characteristics. Consequently, the causes of measuring variation via the equipments of interest were declared. After the improvement, it was found that their measuring performance could be accepted as the standard required. Finally, the standardized approach for analyzing the measuring system of automotive was concluded.
Abstract: In this paper, the problem of stability criteria for Markovian jumping BAM neural networks with leakage and
discrete delays has been investigated. Some new sufficient condition
are derived based on a novel Lyapunov-Krasovskii functional
approach. These new criteria based on delay partitioning idea are
proved to be less conservative because free-weighting matrices
method and a convex optimization approach are considered. Finally,
one numerical example is given to illustrate the the usefulness and
feasibility of the proposed main results.
Abstract: Population in rural areas are scattered in the form of different villages or settlements. The proper selection of land to launch any educational or health activities to equally facilitate both the genders is the sticky situation, both for Govt. and Private organizations. Govt. spends substantial funds for the establishment of education institution/health centre at the place which is feasible and accessible to general public. However for specific gender, the gender population is also considered so that both the gender may be benefited equally. In this research, efforts have been made to illustrate how one can choose or locate the best central place/ area in Taluka Kunri of district Umerkot Sindh Pakistan where the Educational or Health activity is to be initiated. For the purpose the concept of centre of mass theorem is used as a tool to develop mathematical model, subsequently utilize in achieving the objectives.
Abstract: In the implementation of Carbon Nanotube Reinforced Polymer matrix Composites in structural applications, deflection and stress analysis are important considerations. In the present study, a multi scale analysis of deflection and stress analysis of carbon nanotube (CNT) reinforced polymer composite plates is presented. A micromechanics model based on the Mori-Tanaka method is developed by introducing straight CNTs aligned in one direction. The effect of volume fraction and diameter of CNTs on plate deflection and the stresses are investigated using classical laminate plate theory (CLPT). The study is primarily conducted with the intention of observing the suitability of CNT reinforced polymer composite plates under static loading for structural applications.
Abstract: CO2 emissions from maritime transport operations represent a substantial part of the total greenhouse gas emission. Vessels are designed with better energy efficiency. Minimizing CO2 emission in maritime operations plays an important role in supply chain decarbonisation. This paper reviews the initiatives on slow steaming operations towards the reduction of carbon emission. It investigates the relationship and impact among slow steaming cost reduction, carbon emission reduction, and shipment delay. A scenario-based cost-driven decision support model is developed to facilitate the selection of the optimal slow steaming options, considering the cost on bunker fuel consumption, available speed, carbon emission, and shipment delay. The incorporation of the social cost of cargo is reviewed and suggested. Additional measures on the effect of vessels sizes, routing, and type of fuels towards decarbonisation are discussed.
Abstract: Use of concrete paver blocks is becoming increasingly popular. They are used for paving of approaches, paths and parking areas including their application in pre-engineered buildings and pavements. This paper discusses the results of an experimental study conducted on Fly Ash Concrete with the aim to report its suitability for concrete paver blocks. In this study, the effect of varying proportions of fly ash, 20% to 40%, on compressive strength and flexural strength of concrete has been evaluated. The mix designs studied are M-30, M-35, M-40 and M-50. It is observed that all the fly ash based mixes are able to achieve the required compressive and flexural strengths. In comparison to control mixes, the compressive and flexural strengths of the fly ash based mixes are found to be slightly less at 7-days and 28 days and a little more at 90 days.
Abstract: In this paper the design, development and testing of a stabilizer control system for a Quad-rotor is presented which is focused on the maneuverability. The mechanical design is performed along with the design of the controlling algorithm which is devised using fuzzy logic controller. The inputs for the system are the angular positions and angular rates of the Quad-rotor relative to three axes. Then the output data is filtered from an accelerometer and a gyroscope through a Kalman filter. In the development of the stability controlling system Mandani fuzzy model is incorporated. The results prove that the fuzzy based stabilizer control system is superior in high dynamic disturbances compared to the traditional systems which use PID integrated stabilizer control systems.
Abstract: As the frequency of operation has attained a range of GHz and signal rise time continues to increase interconnect technology is suffering due to various high frequency effects as well as ground bounce problem. In some recent studies a high frequency effect i.e. skin effect has been modeled and its drawbacks have been discussed. This paper strives to make an impression on the advantage side of modeling skin effect for interconnect line. The proposed method has considered a CMOS with RC interconnect. Delay and noise considering ground bounce problem and with skin effect are discussed. The simulation results reveal an advantage of considering skin effect for minimization of ground bounce problem during the working of the model. Noise and delay variations with temperature are also presented.
Abstract: In the present paper, we analyze the vague reliability of k-out-of-n : G system (particularly, series and parallel system) with independent and non-identically distributed components, where the reliability of the components are unknown. The reliability of each component has been estimated using statistical confidence interval approach. Then we converted these statistical confidence interval into triangular intuitionistic fuzzy numbers. Based on these triangular intuitionistic fuzzy numbers, the reliability of the k-out-of-n : G system has been calculated. Further, in order to implement the proposed methodology and to analyze the results of k-out-of-n : G system, a numerical example has been provided.
Abstract: Evaluating the efficiency of decision making units has been frequently elaborated on in numerous publications. In this paper, the theoretical framework for a novel method of Distance Based Analysis (DBA) is presented. In addition, the method is performed on a sample of the ARWU’s top 54 Universities of the United States; the findings of which clearly demonstrate that the best ranked Universities are far from also being the most efficient.
Abstract: In this research, performance of rotavator with horizontal rotary axis and vertical rotary axis has been evaluated and compared. The mean weight diameter (MWD), cross-sectional area disturbed and cone index of soil investigated. Factorial experiments based on a randomized complete block with 18 treatments, three different velocities 2.2, 3.5, 6.1 km/h; three different depth of 5, 10, 15cm and with two rotary plows horizontal axis and vertical axis with three replications were used. Result showed that maximum MWD in 6.1 km/h and 15cm of depth were 55.6 and 52.5mm for horizontal axis rotavator, respectively. The minimum MWD in 2.2 km/h and 5cm of depth for vertical axis rotavator were 34.9 and 35.1mm, respectively. The values of cone index 1861.1 and 2339.5 kPa for vertical axis rotavator and horizontal axis rotavator were obtained, respectively, also the values of cross-sectional area disturbed 687 and 497.2cm2 for vertical axis rotavator and horizontal axis rotavator were obtained, respectively.
Abstract: Forest areas are particularly susceptible to fires, which are often manmade. One of the most fire affected forest regions in the world is the Mediterranean. Libya, in the Mediterranean region, has soils that are considered to be arid except in a small area called Aljabal Alakhdar (Green mountain), which is the geographic area covered by this study. Like other forests in the Mediterranean it has suffered extreme degradation. This is mainly due to people removing fire wood, or sometimes converting forested areas to agricultural use, as well as fires which may alter several soil chemical and physical properties. The purpose of this study was to evaluate the effects of fires on the physical properties of soil of Aljabal Alakhdar forest in the north-east of Libya. The physical properties of soil following fire in two geographic areas have been determined, with those subjected to the fire compared to those in adjacent unburned areas in one coastal and one mountain site. Physical properties studied were: soil particle size (soil texture), soil water content, soil porosity and soil particle density. For the first time in Libyan soils, the effect of burning on the magnetic susceptibility properties of soils was also tested. The results showed that the soils in both study sites, irrespective of burning or depth fell into the category of a silt loam texture, low water content, homogeneity of porosity of the soil profiles, relatively high soil particle density values and there is a much greater value of the soil magnetic susceptibility in the top layer from both sites except for the soil water content and magnetic susceptibility, fire has not had a clear effect on the soils’ physical properties.
Abstract: In recent years, several smart card solutions for transportation services of cities with different technical infrastructures and business models has emerged considerably, which triggers new business and technical opportunities. In order to create a unique system, we present a novel, promising system called Multifunctional City Smart Card System to be used in all cities that provides transportation and loyalty services based on the MasterCard M/Chip Advance standards. The proposed system provides a unique solution for transportation services of large cities over the world, aiming to answer all transportation needs of citizens. In this paper, development of the Multifunctional City Smart Card system and system requirements are briefly described. Moreover, performance analysis results of M/Chip Advance Compatible Validators which is the system's most important component are presented.
Abstract: The basic ability of a vehicle is to “run”, “turn” and “stop”. The safeness and comfort during a drive on various road surfaces and speed depends on the performance of these basic abilities of the vehicle. Stability and maneuverability of a vehicle are vital in automotive engineering. The stability of a vehicle is the ability of the vehicle to revert back to a stable state during a drive when faced with crosswinds and irregular road conditions. Maneuverability of a vehicle is the ability of the vehicle to change direction during a drive swiftly based on the steering of the driver. The stability and maneuverability of a vehicle can also be defined as the driving stability of the vehicle. Since the fossil fueled vehicle is the main type of transportation today, the environmental factor in automotive engineering is also vital. By improving the fuel efficiency of the vehicle, the overall carbon emission will be reduced, thus reducing the effect of global warming and greenhouse gas on the Earth. Another main focus of the automotive engineering is the safety performance of the vehicle, especially with the worrying increase of vehicle collision every day. With better safety performance of a vehicle, every driver will be more confident driving every day. Next, let us focus on the “turn” ability of a vehicle. By improving this particular ability of the vehicle, the cornering limit of the vehicle can be improved, thus increasing the stability and maneuverability factor. In order to improve the cornering limit of the vehicle, a study to find the balance between the steering systems, the stability of the vehicle, higher lateral acceleration and the cornering limit detection must be conducted. The aim of this research is to study and develop a new suspension system that will boost the lateral acceleration of the vehicle and ultimately improving the cornering limit of the vehicle. This research will also study environmental factor and the stability factor of the new suspension system. The double wishbone suspension system is widely used in a four-wheel vehicle, especially for high cornering performance sports car and racing car. The double wishbone designs allow the engineer to carefully control the motion of the wheel by controlling such parameters as camber angle, caster angle, toe pattern, roll center height, scrub radius, scuff, and more. The development of the new suspension system will focus on the ability of the new suspension system to optimize the camber control and to improve the camber limit during a cornering motion. The research will be carried out using the CAE analysis tool. Using this analysis tool we will develop a JSAE Formula Machine equipped with the double wishbone system and also the new suspension system and conduct simulation and conduct studies on the performance of both suspension systems.
Abstract: The knowledge about rock layers thickness,especially above drilled mining pavements is crucial for workers safety. The measuring systems used nowadays are generally imperfect and there is a strong demand for improvement. The application of a new type of a measurement system called Self-excited Acoustical System is presentedin the paper. The system was applied until now to monitor stress changes in metal and concrete constructions. The change in measurement methodology resulted in possibility of measuring the thickness of the rocks above the tunnels as well as thickness of a singular rocklayer. The idea is to find two resonance frequencies of the self-exited system,which consists of a vibration exciter and vibration receiver placed at a distance, which are coupled with a proper power amplifier, and which operate in a closed loop with a positive feedback. The resonance with the higher amplitude determines thickness of the whole rock, whereas the lower amplitude resonance indicates thickness of a singular layer. The results of the laboratory tests conducted on a group of different rock materials are also presented.
Abstract: For vacuum cleaned dust filters there exist no calculation methods to determine design parameters (e.g. traverse velocity of the nozzle, filter area…). In this work a method to calculate the optimum traverse velocity of the nozzle of an industrial-size flat dust filter at a given mean pressure drop and filter face velocity was elaborated. Well-known equations for the design of a cleanable multi-chamber bag-house-filter were modified in order to take into account a continuously regeneration of a dust filter by a nozzle. Thereby, the specific filter medium resistance and the specific cake resistance values are needed which can be derived from filter tests under constant operation conditions.
A lab-scale filter test rig was used to derive the specific filter media resistance value and the specific cake resistance value for vacuum cleaned filter operation. Three different filter media were tested and the determined parameters were compared to each other.
Abstract: Liquefaction is a phenomenon in which the strength
and stiffness of a soil is reduced by earthquake shaking or other rapid
cyclic loading. Liquefaction and related phenomena have been
responsible for huge amounts of damage in historical earthquakes
around the world.
Modeling of soil behavior is the main step in soil liquefaction
prediction process. Nowadays, several constitutive models for sand
have been presented. Nevertheless, only some of them can satisfy this
mechanism. One of the most useful models in this term is
UBCSAND model. In this research, the capability of this model is
considered by using PLAXIS software. The real data of superstition
hills earthquake 1987 in the Imperial Valley was used. The results of
the simulation have shown resembling trend of the UBC3D-PLM
model.
Abstract: An effort for the detection of damages in the
reinforcement bars of reinforced concrete members using PZTs is
presented. The damage can be the result of excessive elongation of
the steel bar due to steel yielding or due to local steel corrosion. In
both cases the damage is simulated by considering reduced diameter
of the rebar along the damaged part of its length. An integration
approach based on both electromechanical admittance methodology
and guided wave propagation technique is used to evaluate the
artificial damage on the examined longitudinal steel bar. Two
actuator PZTs and a sensor PZT are considered to be bonded on the
examined steel bar. The admittance of the Sensor PZT is calculated
using COMSOL 3.4a. Fast Furrier Transformation for a better
evaluation of the results is employed. An effort for the quantification
of the damage detection using the root mean square deviation
(RMSD) between the healthy condition and damage state of the
sensor PZT is attempted. The numerical value of the RSMD yields a
level for the difference between the healthy and the damaged
admittance computation indicating this way the presence of damage
in the structure. Experimental measurements are also presented.
Abstract: In this study, photocatalytic degradation of phenol by
titanium dioxide (TiO2) in aqueous solution was evaluated. The UV
energy of solar light was utilized by compound parabolic collectors
(CPCs) technology. The effect of irradiation time, initial pH, and
dosage of TiO2 were investigated. Aromatic intermediates (catechol,
benzoquinone, and hydroquinone) were quantified during the reaction
to study the pathways of the oxidation process. 94.5% degradation
efficiency of phenol was achieved after 150 minutes of irradiation
when the initial concentration was 100 mg/L. The dosage of TiO2
significantly affected the degradation efficiency of phenol. The
observed optimum pH for the reaction was 5.2. Phenol photocatalytic
degradation fitted to the pseudo-first order kinetic according to
Langmuir–Hinshelwood model.