Abstract: The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.
Abstract: The morphotropic phase boundary (MPB) recently has attracted constant interest in ferromagnetic systems for obtaining enhanced large magnetoelastic response. In the present study, structural and magnetoelastic properties of MPB involved ferromagnetic Tb1-xGdxFe2 (0≤x≤1) system has been investigated. The change of easy magnetic direction from to with increasing x up MPB composition of x=0.9 is detected by step-scanned [440] synchrotron X-ray diffraction reflections. The Gd substitution for Tb changes the composition for the anisotropy compensation near MPB composition of x=0.9, which was confirmed by the analysis of detailed scanned XRD, magnetization curves and the calculation of the first anisotropy constant K1. The spin configuration diagram accompanied with different crystal structures for Tb1-xGdxFe2 was designed. The calculated first anisotropy constant K1 shows a minimum value at MPB composition of x=0.9. In addition, the large ratio between magnetostriction, and the absolute values of the first anisotropy constant │λS∕K1│ appears at MPB composition, which makes it a potential material for magnetostrictive application. Based on experimental results, a theoretically approach was also proposed to signify that the facilitated magnetization rotation and enhanced magnetoelastic effect near MPB composition are a consequence of the anisotropic flattening of free energy of ferromagnetic crystal. Our work specifies the universal existence of MPB in ferromagnetic materials which is important for substantial improvement of magnetic and magnetostrictive properties and may provide a new route to develop advanced functional materials.
Abstract: The decreasing use of fossil fuel power stations has
a negative effect on the stability of the electricity systems in many
countries. Nuclear power stations have traditionally provided minimal
ancillary services to support the system but this must change in the
future as they replace fossil fuel generators. This paper explains the
development of the four most popular reactor types still in regular
operation across the world which have formed the basis for most
reactor development since their commercialisation in the 1950s. The
use of nuclear power in four countries with varying levels of capacity
provided by nuclear generators is investigated, using the primary
frequency response provided by generators as a measure for the
electricity networks stability, to assess the need for nuclear generators
to provide additional support as their share of the generation capacity
increases.
Abstract: In order to prevent overburdened courts, rising costs of litigation, and lengthy trial resolutions, the Law on Mediation for Civil Disputes was enacted, which was aimed at defining the procedure and guiding principles for dispute resolutions under Civil Law, in 2012. This “Mediation Code” also applies for civil healthcare disputes in Turkey. Aside from mediation, reconciliation, governed by Articles 253-255 of Criminal Procedure Law, has emerged as an alternative way to resolve criminal medical disputes, but the difference between mediation and conciliation is mostly procedural. This article deals with mediation in Turkish health law and aspect of medical malpractice mediation in Turkey. In addition, this study examines the issue of mediation in health law from both a legal and normative point of view, including codes of mediation which regulate both the structural and professional practice of mediation providers. As a result, although there is not official record about success rate of medical malpractice litigations and malpractice mediation in Turkey, it is widely accepted that the success rate for medical malpractice cases is relatively low compared to other personal injury cases even if it is generally considered that medical malpractice case filings have gradually increased recently. According to the Justice Ministry’s Department of Mediation in Turkey, 719 civil disputes have referred to mediators since 2013 (when the first mediation law came into force) with a 98% success rate.
Abstract: Natural circulation loops (NCLs) are buoyancy driven flow systems without any moving components. NCLs have vast applications in geothermal, solar and nuclear power industry where reliability and safety are of foremost concern. Due to certain favorable thermophysical properties, especially near supercritical regions, carbon dioxide can be considered as an ideal loop fluid in many applications. In the present work, a high temperature NCL that uses supercritical carbon dioxide as loop fluid is analysed. The effects of relevant design and operating variables on loop performance are studied. The system operating under steady state is modelled taking into account the axial conduction through loop fluid and loop wall, and heat transfer with surroundings. The heat source is considered to be a heater with controlled heat flux and heat sink is modelled as an end heat exchanger with water as the external cold fluid. The governing equations for mass, momentum and energy conservation are normalized and are solved numerically using finite volume method. Results are obtained for a loop pressure of 90 bar with the power input varying from 0.5 kW to 6.0 kW. The numerical results are validated against the experimental results reported in the literature in terms of the modified Grashof number (Grm) and Reynolds number (Re). Based on the results, buoyancy and friction dominated regions are identified for a given loop. Parametric analysis has been done to show the effect of loop diameter, loop height, ambient temperature and insulation. The results show that for the high temperature loop, heat loss to surroundings affects the loop performance significantly. Hence this conjugate heat transfer between the loop and surroundings has to be considered in the analysis of high temperature NCLs.
Abstract: Patients with bipolar disorder are three times more likely to suffer cardiovascular disorders than the general population, which will influence their level of morbidity and rate of mortality. Bipolar disorder also affects the pulmonary system. The choice of long term-monotherapy and other combinative therapies have clinical impacts on patients. This study investigates the case of a woman who has been suffering from bipolar disorder for 16 years, and who has a history of Steven Johnson Syndrome. At present she is suffering also from cardiovascular and pulmonary disorder. An analysis of the results of this study suggests that there is a relationship between cardiovascular disorder, drug therapies, Steven Johnson Syndrome and mood stabilizer obtained from the PubMed, Cochrane, Medline, and ProQuest (publications between 2005 and 2015). Combination therapy with mood stabilizer is recommended for patients who do not have side effect histories from these drugs. The replacement drugs and combinations may be applied, especially for those with bipolar disorders, and the combination between atypical antipsychotic groups and mood stabilizers is often made. Clinicians, however, should be careful with the patients’ physical and metabolic changes, especially those who have experienced long-term therapy and who showed a history of Steven Johnson Syndrome (for which clinicians probably prescribed one type of medicine).
Abstract: In the last few years, students from higher education have difficulties in grasping mathematical concepts which support physical matters, especially those in the first years of this education. Classical Physics teaching turns to be complex when students are not able to make use of mathematical tools which lead to the conceptual structure of Physics. When derivation and integration rules are not used or developed in parallel with other disciplines, the physical meaning that we attempt to convey turns to be complicated. Due to this fact, it could be of great use to see the Classical Mechanics from an axiomatic approach, where the correspondence rules give physical meaning, if we expect students to understand concepts clearly and accurately. Using the Minkowski point of view adapted to a two-dimensional space and time where vectors, matrices, and straight lines (worked from an affine space) give mathematical and physical rigorosity even when it is more abstract. An interesting option would be to develop the disciplinary contents from an axiomatic version which embraces the Classical Mechanics as a particular case of Relativistic Mechanics. The observation about the increase in the difficulties stated by students in the first years of education allows this idea to grow as a possible option to improve performance and understanding of the concepts of this subject.
Abstract: In this work was developed and implemented a thermal fogging disinfection system to counteract pathogens from poultry feces in agribusiness farms, to reduce mortality rates and increase biosafety in them. The control system consists of two phases for the conditioning of the farm during the sanitary break. In the first phase, viral and bacterial inactivation was performed by treating the stool dry cleaning, along with the development of a specialized product that foster the generation of temperatures above 55 °C in less than 24 hr, for virus inactivation. In the second phase, a process for disinfection by fogging was implemented, along with the development of a specialized disinfectant that guarantee no risk for the operators’ health or birds. As a result of this process, it was possible to minimize the level of mortality of chickens on farms from 12% to 5.49%, representing a reduction of 6.51% in the death rate, through the formula applied to the treatment of poultry litter based on oxidising agents used as antiseptics, hydrogen peroxide solutions, glacial acetic acid and EDTA in order to act on bacteria, viruses, micro bacteria and spores.
Abstract: Concurrent planning of the resource constraint project scheduling and material ordering problems have received significant attention within the last decades. Hence, the issue has been investigated here with the aim to minimize total project costs. Furthermore, the presented model considers different discount options in order to approach the real world conditions. The incorporated alternatives consist of all-unit and incremental discount strategies. On the other hand, a modified version of the genetic algorithm is applied in order to solve the model for larger sizes, in particular. Finally, the applicability and efficiency of the given model is tested by different numerical instances.
Abstract: Several studies have proposed a one-size fit all approach to Corporate Social Responsibility (CSR) practices, such that CSR as it applies to developed countries is adapted to developing countries, ignoring the differing institutional environments (such as the regulative, economic, social and political environments), which affects the profitability and practices of businesses operating in them. CSR as it applies to filling institutional gaps in developing countries, was categorized into four themes: environmental protection, product and service innovation, social innovation and local cluster development. Based on the four themes, the study employed a qualitative research approach through the use of interviews and review of available publications to study the influence of institutional environments on CSR practices engaged in by three renewable energy firms operating in Nigeria. Over the course of three 60-minutes sessions with the top management and selected workers of the firms, four propositions were made: regulatory environment influences environmental protection practice of Nigerian renewable firms, economic environment influences product and service innovation practice of Nigerian renewable energy firms, the social environment impacts on social innovation in Nigerian renewable energy firms, and political environment affects local cluster development practice of Nigerian renewable energy firms. It was also observed that beyond institutional environments, the international exposure of an organization’s managers reflected in their approach to CSR. This finding on the influence of international exposure on CSR practices creates an area for further study. Insights from this paper are set to help policy makers in developing countries, CSR managers, and future researchers.
Abstract: The design and implementation of the hybrid control method for a three-pole active magnetic bearing (AMB) is proposed in this paper. The system is inherently nonlinear and conventional nonlinear controllers are a little complicated, while the proposed hybrid controller has a piecewise linear form, i.e. linear in each sub-region. A state-feedback hybrid controller is designed in this study, and the unmeasurable states are estimated by an observer. The gains of the hybrid controller are obtained by the Linear Quadratic Regulator (LQR) method in each sub-region. To evaluate the performance, the designed controller is implemented on an experimental setup in static mode. The experimental results show that the proposed method can efficiently stabilize the three-pole AMB system. The simplicity of design, domain of attraction, uncomplicated control law, and computational time are advantages of this method over other nonlinear control strategies in AMB systems.
Abstract: In the present work, we revisit the collapse process of a spherically symmetric homogeneous scalar field (in FRW background) minimally coupled to gravity, when the phase-space deformations are taken into account. Such a deformation is mathematically introduced as a particular type of noncommutativity between the canonical momenta of the scale factor and of the scalar field. In the absence of such deformation, the collapse culminates in a spacetime singularity. However, when the phase-space is deformed, we find that the singularity is removed by a non-singular bounce, beyond which the collapsing cloud re-expands to infinity. More precisely, for negative values of the deformation parameter, we identify the appearance of a negative pressure, which decelerates the collapse to finally avoid the singularity formation. While in the un-deformed case, the horizon curve monotonically decreases to finally cover the singularity, in the deformed case the horizon has a minimum value that this value depends on deformation parameter and initial configuration of the collapse. Such a setting predicts a threshold mass for black hole formation in stellar collapse and manifests the role of non-commutative geometry in physics and especially in stellar collapse and supernova explosion.
Abstract: This paper presents a tracking control strategy based on Lyapunov approach for nonholonomic wheeled mobile robot. This control strategy consists of two levels. First, a kinematic controller is developed to adjust the right and left wheel velocities. Using this velocity control law, the stability of the tracking error is guaranteed using Lyapunov approach. This kinematic controller cannot be generated directly by the motors. To overcome this problem, the second level of the controllers, dynamic control, is designed. This dynamic control law is developed based on Lyapunov theory in order to track the desired trajectories of the mobile robot. The stability of the tracking error is proved using Lupunov and Barbalat approaches. Simulation results on a nonholonomic wheeled mobile robot are given to demonstrate the feasibility and effectiveness of the presented approach.
Abstract: The present article describes the limits of using recycled concrete aggregate (denoted as RCA) in the top layer of concrete roads. The main aim of this work is to investigate the possibility of reuse of recycled aggregates obtained by crushing the old concrete roads as a building material in the new top layers of concrete pavements. The paper is based on gathering the current knowledge about how to use recycled concrete aggregate, suitability, and modification of the properties and its standards. Regulations are detailed and described especially for European Union and for Czech Republic.
Abstract: Stiffness sensing is an important issue in medical diagnostic, robotics surgery, safe handling, and safe grasping of objects in production lines. Detecting and obtaining the characteristics in dwelling lumps embedded in a soft tissue and safe removing and handling of detected lumps is needed in surgery. Also in industry, grasping and handling an object without damaging in a place where it is not possible to access a human operator is very important. In this paper, a method for object handling is presented. It is based on the use of an intelligent gripper to detect the object stiffness and then setting a programmable force for grasping the object to move it. The main components of this system includes sensors (sensors for measuring force and displacement), electrical (electrical and electronic circuits, tactile data processing and force control system), mechanical (gripper mechanism and driving system for the gripper) and the display unit. The system uses a rotary potentiometer for measuring gripper displacement. A microcontroller using the feedback received by the load cell, mounted on the finger of the gripper, calculates the amount of stiffness, and then commands the gripper motor to apply a certain force on the object. Results of Experiments on some samples with different stiffness show that the gripper works successfully. The gripper can be used in haptic interfaces or robotic systems used for object handling.
Abstract: A two wheel inverted pendulum (TWIP) vehicle is built with two hub DC motors for motion control evaluation. Arduino Nano micro-processor is chosen as the control kernel for this electric test plant. Accelerometer and gyroscope sensors are built in to measure the tilt angle and angular velocity of the inverted pendulum vehicle. Since the TWIP has significantly hub motor dead zone and nonlinear system dynamics characteristics, the vehicle system is difficult to control by traditional model based controller. The intelligent model-free fuzzy sliding mode controller (FSMC) was employed as the main control algorithm. Then, intelligent controllers are designed for TWIP balance control, and two wheels synchronization control purposes.
Abstract: The semidental sweet maize of Armenian population under drought stress and pollution by some heavy metals (HMs) in sites along the river Debet was studied. Accordingly, the objective of this work was to investigate the antioxidant status of maize plant in order to identify simple and reliable criteria for assessing the degree of adaptation of plants to abiotic stress of drought and HMs. It was found that in the case of removal from the mainstream of the river, the antioxidant status of the plant varies. As parameters, the antioxidant status of the plant has been determined by the activity of malondialdehyde (MDA) and Ferric Reducing Ability of Plasma (FRAP), taking into account the characteristics of natural drought of this region. The possibility of using some indicators which characterized the antioxidant status of the plant was concluded. The criteria for assessing the extent of environmental pollution could be HMs. This fact can be used for the early diagnosis of diseases in the population who lives in these areas and uses corn as the main food.
Abstract: Understanding consumers is elementary for practitioners in marketing. Consumers of sports events, the sports spectators, are a particularly complex consumer crowd. In order to identify and define their profiles different segmentation approaches can be found in literature, one of them being multidimensional segmentation. Multidimensional segmentation models correspond to the broad range of attitudes, behaviours, motivations and beliefs of sports spectators, other than earlier models. Moreover, in sports there are some well-researched disciplines (e.g. football or North American sports) where consumer profiles and marketing strategies are elaborate and others where no research at all can be found. For example, there is almost no research on athletics spectators. This paper explores the current state of research on sports spectators segmentation. An in-depth literature review provides the framework for a spectators segmentation in athletics. On this basis, additional potential consumer groups and implications for social media marketing will be explored. The findings are the basis for further research.
Abstract: One of the ways of reducing vibroactivity of rotor systems is to apply active hybrid bearings. Their design allows correction of the rotor’s location by means of separately controlling the supply pressure of the lubricant into the friction area. In a most simple case, the control system is based on a P-regulator. Increase of the gain coefficient allows decreasing the amplitude of rotor’s vibrations. The same effect can be achieved by means of increasing the pressure in the collector of a traditional passive hybrid bearing. However, these approaches affect the dynamic characteristics of the bearing differently. Theoretical studies show that the increase of the gain coefficient of an active bearing increases the stiffness of the bearing, as well as the increase of the pressure in the collector. Nevertheless, in case of a passive bearing, the damping properties deteriorate, whereas the active hybrid bearings obtain higher damping properties, which allow effectively providing the energy dissipation of the rotor vibrations and reducing the load on the constructional elements of a machine.
Abstract: Building Information Modeling (BIM) is a holistic documentation process for operational visualization, design coordination, estimation and project scheduling. BIM software defines objects parametrically and it is a tool for virtual reality. Primary advantage of implementing BIM is the visual coordination of the building structure and systems such as Mechanical, Electrical and Plumbing (MEP) and it also identifies the possible conflicts between the building systems. This paper is an attempt to develop a risk based BIM model which would highlight the primary advantages of application of BIM pertaining to urban infrastructure transportation project. It has been observed that about 40% of the Architecture, Engineering and Construction (AEC) companies use BIM but primarily for their outsourced projects. Also, 65% of the respondents agree that BIM would be used quiet strongly for future construction projects in India. The 3D models developed with Revit 2015 software would reduce co-ordination problems amongst the architects, structural engineers, contractors and building service providers (MEP). Integration of risk management along with BIM would provide enhanced co-ordination, collaboration and high probability of successful completion of the complex infrastructure transportation project within stipulated time and cost frame.