Abstract: Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.
Abstract: The human factor plays a major role in boosting the competitive capacity of logistic enterprises. This is of particular importance when it comes to logistic companies. On the one hand they should be strictly compliant with legislation; on the other hand, they should be competitive in terms of pricing and of delivery timelines. Moreover, their policies should allow them to be as flexible as possible. All these circumstances are reason for very serious challenges for the qualification, motivation and experience of the human resources, working in logistic companies or in logistic departments of trade and industrial enterprises. The geographic place of Bulgaria puts it in position of a country with some specific competitive advantages in the goods transport from Europe to Asia and back. Along with it, there is a number of logistic companies, that operate in this sphere in Bulgaria. In the current paper, the authors aim to establish the condition of the administrative capacity and human resources in the logistic companies and logistic departments of trade and industrial companies in Bulgaria in order to propose some guidelines for improving of their effectiveness. Due to independent empirical research, conducted in Bulgarian logistic, trade and industrial enterprises, the authors investigate both the impact degree and the interdependence of various factors that characterize the administrative capacity. The study is conducted with a prepared questionnaire, in format of direct interview with the respondents. The volume of the poll is 50 respondents, representatives of: general managers of industrial or trade enterprises; logistic managers of industrial or trade enterprises; general managers of forwarding companies – either with own or with hired transport; experts from Bulgarian association of logistics; logistic lobbyist and scientists of the relevant area. The data are gathered for 3 months, then arranged by a specialized software program and analyzed by preset criteria. Based on the results of this methodological toolbox, it can be claimed that there is a correlation between the individual criteria. Also, a commitment between the administrative capacity and other factors that determine the competitiveness of the studied companies is established. In this paper, the authors present results of the empirical research that concerns the number and the workload in the logistic departments of the enterprises. Also, what is commented is the experience, related to logistic processes management and human resources competence. Moreover, the overload level of the logistic specialists is analyzed as one of the main threats for making mistakes and losing clients. The paper stands behind the thesis that there is indispensability of forming an effective and efficient administrative capacity, based on the number, qualification, experience and motivation of the staff in the logistic companies. The paper ends with recommendations about the qualification and experience of the specialists in logistic departments; providing effective and efficient administrative capacity in the logistic departments; interdependence of the human factor and the other factors that influence the enterprise competitiveness.
Abstract: This purposes of the development of creative instruction model through digital media are to: 1) enable learners to learn from instruction media application; 2) help learners implementing instruction media correctly and appropriately; and 3) facilitate learners to apply technology for searching information and practicing skills to implement technology creatively. The sample group consists of 130 cases of secondary students studying in Bo Kluea School, Bo Kluea Nuea Sub-district, Bo Kluea District, Nan Province. The probability sampling was selected through the simple random sampling and the statistics used in this research are percentage, mean, standard deviation and one group pretest – posttest design. The findings are summarized as follows: The congruence index of instruction media for occupation and technology subjects is appropriate. By comparing between learning achievements before implementing the instruction media and learning achievements after implementing the instruction media, it is found that the posttest achievements are higher than the pretest achievements with statistical significance at the level of .05. For the learning achievements from instruction media implementation, pretest mean is 16.24 while posttest mean is 26.28. Besides, pretest and posttest results are compared and differences of mean are tested, the test results show that the posttest achievements are higher than the pretest achievements with statistical significance at the level of .05. This can be interpreted that the learners achieve better learning progress.
Abstract: The aims of this research were twofold: 1) to brand identity design of Creative Agriculture Community Enterprise, Bang Khonthi District, Samut Songkhram Province and 2) to study the level of tourist satisfaction towards brand identity design of Creative Agriculture Community Enterprise, Bang Khonthi District, Samut Songkhram Province. tourist satisfaction was measured using six criteria: clear brand positioning, likeable brand personality, memorable logo, attractive color palette, professional typography and on-brand supporting graphics. The researcher utilized a probability sampling method via simple random sampling. The sample consisted of 30 tourists in the Creative Agriculture Community Enterprise. Statistics utilized for data analysis were percentage, mean, and standard deviation. The results suggest that tourist had high levels of satisfaction towards all six criteria of the brand identity design that was designed to target them. This study proposes that specifically brand identity designed of Creative Agriculture Community Enterprise could also be implemented with other real media already available on the market.
Abstract: 400 one-day-old male broiler chicks (Ross-308) randomly divided to 2 main groups, 1st main group (GA) was feeding basal diet with medium chain fatty acid (MCFA) at rate of 0.15% and divided to four subgroups, 3 subgroups vaccinated with different routes with Newcastle Disease Virus (NDV) and non-vaccinated group. The 2nd main group (GB) feeding basal diet without MCFA and divided the same as 1st main group. The parameters used in this study included: ND antibody titers at 1, 10, 21, 28, 35 and 42 days of age and values of CD4 and CD8 at 1, 20, 30 and 42 days of age. This experiment detected increase in ND antibodies titers in (G1, G2, G3) groups were fed on basal diet MCFA comparing to groups were fed without adding MCFA (G5, G6, G7) and control groups (G4, G8). The results of cellular immune response (CD4 and CD8) T-cells in broiler chicks indicated that there was obviously significant relationship between dietary Fatty Acid (FA) versus the diet without FA on the level of CD4 parameter, for the entire experimental period. The effect of different ages was statistically significant in creating different values of CD4 level, whereas the CD4 level decreases markedly with age. However, analyzing the data of different vaccination methods, oculonasal method of vaccination led to the highest value of CD4 compared with the oral, S/C and control groups. There were statistical differences in CD8 values due to supplementation of FA versus the basal diet and due to the effect of different age periods. As for the age effect, the CD8 value at 20 days of age was significantly higher than at 42 and 30 days.
Abstract: In the recent years, aluminum metal matrix composites were most widely used, which are finding wide applications in various field such as automobile, aerospace defense etc., due to their outstanding mechanical properties like low density, light weight, exceptional high levels of strength, stiffness, wear resistance, high temperature resistance, low coefficient of thermal expansion and good formability. In the present work, an effort is made to study the effect of heat treatment on mechanical properties of aluminum 7075 alloy reinforced with constant weight percentage of naturally occurring mineral beryl and varying weight percentage of graphene. The hybrid composites are developed with 0.5 wt. %, 1wt.%, 1.5 wt.% and 2 wt.% of graphene and 6 wt.% of beryl by stir casting liquid metallurgy route. The cast specimens of unreinforced aluminum alloy and hybrid composite samples were prepared for heat treatment process and subjected to solutionizing treatment (T6) at a temperature of 490±5 oC for 8 hours in a muffle furnace followed by quenching in boiling water. The microstructure analysis of as cast and heat treated hybrid composite specimens are examined by scanning electron microscope (SEM). The tensile test and hardness test of unreinforced aluminum alloy and hybrid composites are examined. The wear behavior is examined by pin-on disc apparatus. The results of as cast specimens and heat treated specimens were compared. The heat treated Al7075-Beryl-Graphene hybrid composite had better properties and significantly improved the ultimate tensile strength, hardness and reduced wear loss when compared to aluminum alloy and as cast hybrid composites.
Abstract: Doubly Fed Induction Generator (DFIG) is one of the most reliable wind generator. Major problem in wind power generation is to generate Sinusoidal signal with very low THD on variable speed caused by inverter two levels used. This paper presents a multi-level inverter whose objective is to reduce the THD and the dimensions of the output filter. This work proposes a three-level NPC-type inverter, the results simulation are presented demonstrating the efficiency of the proposed inverter.
Abstract: This study investigates the satisfaction of distance education university students (DEUS) with the use of audio media as a medium of instruction. Studying students’ satisfaction is vital because it shows whether learners are comfortable with a certain instructional strategy or not. Although previous studies have investigated the use of audio media, the satisfaction of students with an instructional strategy that combines radio teaching and podcasts as an independent teaching strategy has not been fully investigated. In this study, all lectures were delivered through the radio and students had no direct contact with their instructors. No modules or any other material in form of text were given to the students. They instead, revised the taught content by listening to podcasts saved on their mobile electronic gadgets. Prior to data collection, DEUS received orientation through workshops on how to use audio media in distance education. To achieve objectives of the study, a survey, naturalistic observations and face-to-face interviews were used to collect data from a sample of 211 undergraduate and graduate students. Findings indicate that there was no statistically significant difference in the levels of satisfaction between male and female students. The results from post hoc analysis show that there is a statistically significant difference in the levels of satisfaction regarding the use of audio media between diploma and graduate students. Diploma students are more satisfied compared to their graduate counterparts. T-test results reveal that there was no statistically significant difference in the general satisfaction with audio media between rural and urban-based students. And ANOVA results indicate that there is no statistically significant difference in the levels of satisfaction with the use of audio media across age groups. Furthermore, results from observations and interviews reveal that DEUS found learning using audio media a pleasurable medium of instruction. This is an indication that audio media can be considered as an instructional strategy on its own merit.
Abstract: Children in today’s world need attention and care even with their physique as obesity is also at the increased. Several factors can be responsible for obesity in children and adequate attention is paramount in other not to accommodate it into adolescent period. This study investigated perceived determinants of obesity among primary school pupils in Eti Osa Local Government area of Lagos State. Descriptive survey research design was used and population was all obese pupils in Eti Osa Local Government Area of Lagos State. 92 pupils were selected from randomly picked 12 primary schools while purposive sampling technique was used to pick primary 4-6 pupils. With the aid of body mass index (BMI) and age percentile chart the obese pupils were selected. The instrument for the study was a self-developed and structured questionnaire on perceived determinant of obesity. The questionnaire was divided into three sections. The Cronbach’s Alpha reliability coefficient of 0.74 was obtained. The hypotheses were tested at 0.05 significant levels. The completed questionnaire was collated coded and analyzed using descriptive statistics of frequency counts and percentage and inferential statistics of chi-square (X2). Findings of this study revealed that physical activities and parental influences were determinant of obesity. Physical activity is essential in reducing the rate of obesity in Eti Osa Local Government Area both at home and within the school environment. Primary schools need to create more playing ground for pupils to exercise themselves. Parents need to cater for their children diet ensuring not just the quantity but the quality as well.
Abstract: This article identifies the conceptual representations of 128 students enrolled in elementary pre-service teachers’ education in the Province of Quebec, Canada (ages 19-24). To construct their conceptual representations relatively to notions of heat and temperature, we use a qualitative research approach. For that, we distributed them a questionnaire including four questions. The result demonstrates that these students tend to view the temperature as a measure of the hotness of an object or person. They also related the sensation of cold (or warm) to the difference in temperature, and for their majority, the physical change of the matter does not require a constant temperature. These representations are inaccurate relatively to the scientific views, and we will see that they are relevant to the design of teaching strategies based on conceptual conflict.
Abstract: Chemical Processing Facility of Japan Atomic Energy Agency is a basic research field for advanced back-end technology developments with using actual high-level radioactive materials such as irradiated fuels from the fast reactor, high-level liquid waste from reprocessing plant. In the nature of a research facility, various kinds of chemical reagents have been offered for fundamental tests. Most of them were treated properly and stored in the liquid waste vessel equipped in the facility, but some were not treated and remained at the experimental space as a kind of legacy waste. It is required to treat the waste in safety. On the other hand, we formulated the Medium- and Long-Term Management Plan of Japan Atomic Energy Agency Facilities. This comprehensive plan considers Chemical Processing Facility as one of the facilities to be decommissioned. Even if the plan is executed, treatment of the “legacy” waste beforehand must be a necessary step for decommissioning operation. Under this circumstance, we launched a collaborative research project called the STRAD project, which stands for Systematic Treatment of Radioactive liquid waste for Decommissioning, in order to develop the treatment processes for wastes of the nuclear research facility. In this project, decomposition methods of chemicals causing a troublesome phenomenon such as corrosion and explosion have been developed and there is a prospect of their decomposition in the facility by simple method. And solidification of aqueous or organic liquid wastes after the decomposition has been studied by adding cement or coagulants. Furthermore, we treated experimental tools of various materials with making an effort to stabilize and to compact them before the package into the waste container. It is expected to decrease the number of transportation of the solid waste and widen the operation space. Some achievements of these studies will be shown in this paper. The project is expected to contribute beneficial waste management outcome that can be shared world widely.
Abstract: Accurate prediction of NOx emission is a continuous challenge in the field of diesel engine-out emission modeling. Performing experiments for each conditions and scenario cost significant amount of money and man hours, therefore model-based development strategy has been implemented in order to solve that issue. NOx formation is highly dependent on the burn gas temperature and the O2 concentration inside the cylinder. The current empirical models are developed by calibrating the parameters representing the engine operating conditions with respect to the measured NOx. This makes the prediction of purely empirical models limited to the region where it has been calibrated. An alternative solution to that is presented in this paper, which focus on the utilization of in-cylinder combustion parameters to form a predictive semi-empirical NOx model. The result of this work is shown by developing a fast and predictive NOx model by using the physical parameters and empirical correlation. The model is developed based on the steady state data collected at entire operating region of the engine and the predictive combustion model, which is developed in Gamma Technology (GT)-Power by using Direct Injected (DI)-Pulse combustion object. In this approach, temperature in both burned and unburnt zone is considered during the combustion period i.e. from Intake Valve Closing (IVC) to Exhaust Valve Opening (EVO). Also, the oxygen concentration consumed in burnt zone and trapped fuel mass is also considered while developing the reported model. Several statistical methods are used to construct the model, including individual machine learning methods and ensemble machine learning methods. A detailed validation of the model on multiple diesel engines is reported in this work. Substantial numbers of cases are tested for different engine configurations over a large span of speed and load points. Different sweeps of operating conditions such as Exhaust Gas Recirculation (EGR), injection timing and Variable Valve Timing (VVT) are also considered for the validation. Model shows a very good predictability and robustness at both sea level and altitude condition with different ambient conditions. The various advantages such as high accuracy and robustness at different operating conditions, low computational time and lower number of data points requires for the calibration establishes the platform where the model-based approach can be used for the engine calibration and development process. Moreover, the focus of this work is towards establishing a framework for the future model development for other various targets such as soot, Combustion Noise Level (CNL), NO2/NOx ratio etc.
Abstract: This paper presents an inverting high step-up DC/DC
converter. Basically, this high step-up DC/DC converter is an
appealing interface for solar applications. The proposed topology
takes advantage of using coupled inductors. Due to the leakage
inductances of these coupled inductors, the power MOSFET has the
zero current switching (ZCS) condition, which results in decreased
switching losses. This will substantially improve the overall efficiency
of the power converter. Furthermore, employing coupled inductors
has led to a higher voltage gain. Theoretical analysis and experimental
results of a 100W 20V/220V prototype are presented to verify the
superior performance of the proposed DC/DC converter.
Abstract: South Africa is one of the driest countries in the world and is facing a water crisis. In addition to inadequate infrastructure and poor planning, the country is experiencing high rates of water wastage due to pipe leaks. This study outlines the level of water wastage and develops a smart solution to efficiently manage and reduce the effects of pipe leaks, while monitoring the situation before and after fixing the pipe leaks. To understand the issue in depth, a literature review of journal papers and government reports was conducted. A questionnaire was designed and distributed to the general public. Additionally, the municipality office was contacted from a managerial perspective. The analysis from the study indicated that the majority of the citizens are aware of the water crisis and are willing to participate positively to decrease the level of water wasted. Furthermore, the response from the municipality acknowledged that more practical solutions are needed to reduce water wastage, and resources to attend to pipe leaks swiftly. Therefore, this paper proposes a specific solution for municipalities, local plumbers and citizens to minimize the effects of pipe leaks. The solution provides web and mobile application platforms to report and manage leaks swiftly. The solution is beneficial to the country in achieving water security and would promote a culture of responsibility toward water usage.
Abstract: Pile load tests should be applied to check the bearing capacity calculations and to determine the settlement of the pile corresponding to test load. Strain gauges can be installed into pile in order to determine the shaft resistance of the piles for every soil layer respectively. Detailed results can be obtained by means of strain gauges placed at certain levels into test piles. In the scope of this study, pile load test data obtained from two different projects are examined. Instrumented static pile load tests were applied on totally 7 test bored piles of different diameters (80 cm, 150 cm, and 200 cm) and different lengths (between 30-76 m) in two different project site. Settlement analysis of test piles is done by using some of load transfer methods and finite element method. Plaxis 3D which is a three-dimensional finite element program is also used for settlement analysis of the test piles. In this study, firstly bearing capacity of test piles are determined and compared with strain gauge data which is required for settlement analysis. Then, settlement values of the test piles are estimated by using load transfer methods developed in recent years and finite element method. The aim of this study is to show similarities and differences between the results obtained from settlement analysis methods and instrumented pile load tests.
Abstract: Corporate governance has become a crucial issue in both the business and academic world as a result of world-wide financial scandals and lack of trust in corporate practices. There is no doubt that in order to thrive and attain growth in the market, a company must earn the trust of its stakeholders by consistently delivering on its commitments. Directors of the companies thus comprehend the importance of upfront communication with relevant stakeholders to increase their confidence. The authors of this article argue that practicing good corporate governance is not enough in this highly competitive market place; corporate leaders need to market their good corporate governance practices in order to make the company more attractive to investors. This article also contends that the strength of corporate governance relies wholly upon the extent to which it is communicated simply, effectively and unceasingly to its stakeholders. The main objective of this study, therefore, is to explore the importance of branding good corporate governance in order to increase corporate brand equity, attract investors, and capture market share. A structured questionnaire comprising three sections and a total of 34 questions was prepared and surveyed by the authors among respondents residing in Bangladesh and who also have an academic and corporate background, to investigate the potential impact of branding good corporate governance in the market place. High mean values for individual questions and overall section depict that communicating and branding good corporate governance to the stakeholders will not only boost the investors’ confidence but also increase the corporate brand equity, yielding both profitable and sustainable business environment.
Abstract: The β-glucan produced by Ophiocordyceps dipterigena BCC 2073 is a (1, 3)-β-D-glucan with highly branching O-6-linkedside chains that is resistant to acid hydrolysis (by hydrochloric acid and porcine pancreatic alpha-amylase). This β-glucan can be utilized as a prebiotic due to its advantageous structural and biological properties. The effects of using this β-glucan as the sole carbon source for the in vitro growth of two probiotic bacteria (L. acidophilus BCC 13938 and B. animalis ATCC 25527) were investigated. Compared with the effect of using 1% glucose or fructo-oligosaccharide (FOS) as the sole carbon source, using 1% β-glucan for this purpose showed that this prebiotic supported and stimulated the growth of both types of probiotic bacteria and induced them to produce the highest levels of metabolites during their growth. The highest levels of lactic and acetic acid, 10.04 g·L-1 and 2.82 g·L-1, respectively, were observed at 2 h of cultivation using glucose as the sole carbon source. Furthermore, the fermentation broth obtained using 1% β-glucan as the sole carbon source had greater antibacterial activity against selected pathogenic bacteria (B. subtilis TISTR 008, E. coli TISTR 780, and S. typhimurium TISTR 292) than did the broths prepared using glucose or FOS as the sole carbon source. The fermentation broth obtained by growing L. acidophilus BCC 13938 in the presence of β-glucan inhibited the growth of B. subtilis TISTR 008 by more than 70% and inhibited the growth of both S. typhimurium TISTR 292 and E. coli TISTR 780 by more than 90%. In conclusion, O. dipterigena BCC 2073 is a potential source of a β-glucan prebiotic that could be used for commercial production in the near future.
Abstract: The logistic regression (LR) and multivariate adaptive regression spline (MarSpline) are applied and verified for analysis of landslide susceptibility map in Oudka, Morocco, using geographical information system. From spatial database containing data such as landslide mapping, topography, soil, hydrology and lithology, the eight factors related to landslides such as elevation, slope, aspect, distance to streams, distance to road, distance to faults, lithology map and Normalized Difference Vegetation Index (NDVI) were calculated or extracted. Using these factors, landslide susceptibility indexes were calculated by the two mentioned methods. Before the calculation, this database was divided into two parts, the first for the formation of the model and the second for the validation. The results of the landslide susceptibility analysis were verified using success and prediction rates to evaluate the quality of these probabilistic models. The result of this verification was that the MarSpline model is the best model with a success rate (AUC = 0.963) and a prediction rate (AUC = 0.951) higher than the LR model (success rate AUC = 0.918, rate prediction AUC = 0.901).
Abstract: This study aims to determine if audiologists' experience characteristics in ABR (Auditory Brainstem Response) reading is associated with their performance in interpreting ABR results. Fifteen ABR traces with varying degrees of hearing level were presented twice, making a total of 30. Audiologists were asked to determine the hearing threshold for each of the cases after completing a brief survey regarding their experience and training in ABR administration. Sixty-one audiologists completed all tasks. Correlations between audiologists’ performance measures and experience variables suggested significant associations (p < 0.05) between training period in ABR testing and audiologists’ performance in terms of both sensitivity and accuracy. In addition, the number of years conducting ABR testing correlated with specificity. No other correlations approached significance. While there are relatively few significant correlations between ABR performance and experience, accuracy in ABR reading is associated with audiologists’ length of experience and period of training. To improve audiologists’ performance in reading ABR results, an emphasis on the importance of training should be raised and standardized levels and period for audiologists training in ABR testing should also be set.
Abstract: Ontologies and various semantic repositories became a convenient approach for implementing model-driven architectures of distributed systems on the Web. SPARQL is the standard query language for querying such. However, although SPARQL is well-established standard for querying semantic repositories in RDF and OWL format and there are commonly used APIs which supports it, like Jena for Java, its parallel option is not incorporated in them. This article presents a complete framework consisting of an object algebra for parallel RDF and an index-based implementation of the parallel query engine capable of dealing with the distributed RDF ontologies which share common vocabulary. It has been implemented in Java, and for validation of the algorithms has been applied to the problem of organizing virtual exhibitions on the Web.