Abstract: This paper presents a state-of-the-art survey of the
operations research models developed for internal audit planning.
Two alternative approaches have been followed in the literature for
audit planning: (1) identifying the optimal audit frequency; and (2)
determining the optimal audit resource allocation. The first approach
identifies the elapsed time between two successive audits, which can
be presented as the optimal number of audits in a given planning
horizon, or the optimal number of transactions after which an audit
should be performed. It also includes the optimal audit schedule. The
second approach determines the optimal allocation of audit frequency
among all auditable units in the firm. In our review, we discuss both
the deterministic and probabilistic models developed for audit
planning. In addition, game theory models are reviewed to find the
optimal auditing strategy based on the interactions between the
auditors and the clients.
Abstract: It is necessary to predict a fatigue crack propagation
life for estimation of structural integrity. Because of an uncertainty
and a randomness of a structural behavior, it is also required to
analyze stochastic characteristics of the fatigue crack propagation life
at a specified fatigue crack size. The essential purpose of this study is to find the effect of load ratio
on probability distribution of the fatigue crack propagation life at a
specified grown crack size and to confirm the good probability
distribution in magnesium alloys under various fatigue load ratio
conditions. To investigate a stochastic crack growth behavior, fatigue
crack propagation experiments are performed in laboratory air under
several conditions of fatigue load ratio using AZ31. By Anderson-Darling test, a goodness-of-fit test for probability
distribution of the fatigue crack propagation life is performed. The
effect of load ratio on variability of fatigue crack propagation life is
also investigated.
Abstract: Research Objectives: The roles and activities of
Human Resource Management (HRM) have changed a lot in the past
years. Driven by a changing environment and therefore new business
requirements, the scope of human resource (HR) activities has
widened. The extent to which these activities should focus on
strategic issues to support the long term success of a company has
been discussed in science for many years. As many economies of
Central and Eastern Europe (CEE) experienced a phase of transition
after the socialist era and are now recovering from the 2008 global
crisis it is needed to examine the current state of HR positioning.
Furthermore a trend in HR work developing from rather
administrative units to being strategic partners of management can be
noticed. This leads to the question of better understanding the
underlying competencies which are necessary to support
organisations. This topic was addressed by the international study
“HR Competencies in international comparison”. The quantitative
survey was conducted by the Institute for Human Resources &
Organisation of FHWien University of Applied Science of WKW (A)
in cooperation with partner universities in the countries Bosnia-
Herzegovina, Croatia, Serbia and Slovenia. Methodology: Using the
questionnaire developed by Dave Ulrich we tested whether the HR
Competency model can be used for Austria, Bosnia and Herzegovina,
Croatia, Serbia and Slovenia. After performing confirmatory and
exploratory factor analysis for the whole data set containing all five
countries we could clearly distinguish between four competencies. In
a further step our analysis focused on median and average
comparisons between the HR competency dimensions. Conclusion:
Our literature review, in alignment with other studies, shows a
relatively rapid pace of development of HR Roles and HR
Competencies in BCSS in the past decades. Comparing data from
BCSS and Austria we still can notice that regards strategic orientation
there is a lack in BCSS countries, thus competencies are not as
developed as in Austria. This leads us to the tentative conclusion that
HR has undergone a rapid change but is still in a State of Transition
from being a rather administrative unit to performing the role of a
strategic partner.
Abstract: This study suggests the estimation method of stress
distribution for the beam structures based on TLS (Terrestrial Laser
Scanning). The main components of method are the creation of the
lattices of raw data from TLS to satisfy the suitable condition and
application of CSSI (Cubic Smoothing Spline Interpolation) for
estimating stress distribution. Estimation of stress distribution for the
structural member or the whole structure is one of the important
factors for safety evaluation of the structure. Existing sensors which
include ESG (Electric strain gauge) and LVDT (Linear Variable
Differential Transformer) can be categorized as contact type sensor
which should be installed on the structural members and also there are
various limitations such as the need of separate space where the
network cables are installed and the difficulty of access for sensor
installation in real buildings. To overcome these problems inherent in
the contact type sensors, TLS system of LiDAR (light detection and
ranging), which can measure the displacement of a target in a long
range without the influence of surrounding environment and also get
the whole shape of the structure, has been applied to the field of
structural health monitoring. The important characteristic of TLS
measuring is a formation of point clouds which has many points
including the local coordinate. Point clouds are not linear distribution
but dispersed shape. Thus, to analyze point clouds, the interpolation is
needed vitally. Through formation of averaged lattices and CSSI for
the raw data, the method which can estimate the displacement of
simple beam was developed. Also, the developed method can be
extended to calculate the strain and finally applicable to estimate a
stress distribution of a structural member. To verify the validity of the
method, the loading test on a simple beam was conducted and TLS
measured it. Through a comparison of the estimated stress and
reference stress, the validity of the method is confirmed.
Abstract: Breast cancer is in the top rate of cancer. We analyzed
the prevalence of obesity and its association with breast cancer and
finally we reviewed 25 article that 320 patient and 320 control which
enrolled to our study. The distribution of breast cancer patients and
controls with respect to their anthropometric indices in patients with
higher weight, which was statistically significant (60.2 ± 10.2 kg)
compared with control group (56.1 ± 11.3 kg). The body mass index
of patients was (26.06+/-3.42) and significantly higher than the
control group (24.1+/-1.7). Obesity leads to increased levels of
adipose tissue in the body that can be stored toxins and carcinogens
to produce a continuous supply. Due to the high level of fat and the
role of estrogen in a woman which is endogenous estrogen of the
tumor and regulates the activities of growth steroids, obesity has
confirmed as a risk factor for breast cancer. Our study and other
studies have shown that obesity is a risk factor for breast cancer. And
it can be prevented with a weight loss intervention for breast cancer
in the future.
Abstract: Since 1920, the industry has almost completely
changed the rivets production techniques for the manufacture of
permanent welding join production of structures and manufacture of
other products. The welding arc is the process more widely used in
industries. This is accomplished by the heat of an electric arc which
melts the base metal while the molten metal droplets are transferred
through the arc to the welding pool, protected from the atmosphere
by a gas curtain. The GMAW (Gas metal arc welding) process is
influenced by variables such as: current, polarity, welding speed,
electrode: extension, position, moving direction; type of joint,
welder's ability, among others. It is remarkable that the knowledge
and control of these variables are essential for obtaining satisfactory
quality welds, knowing that are interconnected so that changes in one
of them requiring changes in one or more of the other to produce the
desired results. The optimum values are affected by the type of base
metal, the electrode composition, the welding position and the quality
requirements. Thus, this paper proposes a new methodology, adding
the variable vibration through a mechanism developed for GMAW
welding, in order to improve the mechanical and metallurgical
properties which does not affect the ability of the welder and enables
repeatability of the welds made. For confirmation metallographic
analysis and mechanical tests were made.
Abstract: The conventional Wi-Fi backscatter system can only
process one-to-one communication between the Wi-Fi reader and the
Wi-Fi tag. For improvement of throughput of the conventional system,
this paper proposes the multi-to-multi communication system. In the
proposed system, the interference by the multi-to-multi
communication is effectively cancelled by the orthogonal multiple
access based on the identification code of the tag. Although the
overhead is generated by the procedure for the multi-to-multi
communication, because the procedure is processed by the Wi-Fi
protocol, the overhead is insignificant for the entire communication
procedure. From the numerical results, it is confirmed that the
proposed system has nearly proportional increased throughput in
according to the number of the tag that simultaneously participates in
communication.
Abstract: Psyllium gum alone and in combination with
sunflower oil was investigated as a possible alternative edible coating
for improvement of quality and shelf life of fresh-cut papaya.
Different concentrations including 0.5, 1 and 1.5 percent of psyllium
gum were used for coating of fresh-cut papaya. In some samples,
refined sunflower oil was used as a lipid component to increase the
effectiveness of coating in terms of water barrier properties. Soya
lecithin was used as an emulsifier in coatings containing oil.
Pretreatment with 1% calcium chloride was given to maintain the
firmness of fresh-cut papaya cubes. 1% psyllium gum coating was
found to yield better results. Further, addition of oil helped to
maintain the quality and acted as a barrier to water vapour, therefore,
minimizing the weight loss.
Abstract: This paper aims to study the effect of cold work
condition on the microstructure of Cu-1.5wt%Ti, and Cu-3.5wt%Ti
and hence mechanical properties. The samples under investigation
were machined, and solution heat treated. X-ray diffraction technique
is used to identify the different phases present after cold deformation
by compression and also different heat treatment and also measuring
the relative quantities of phases present. The metallographic
examination is used to study the microstructure of the samples. The
hardness measurements were used to indicate the change in
mechanical properties. The results are compared with the mechanical
properties obtained by previous workers. Experiments on cold
compression followed by aging of Cu-Ti alloys have indicated that
the most efficient hardening of the material results from continuous
precipitation of very fine particles within the matrix. These particles
were reported to be β`-type, Cu4Ti phase. The β`-β transformation
and particles coarsening within the matrix as well as long grain
boundaries were responsible for the overaging of Cu-1.5wt%Ti and
Cu-3.5wt%Ti alloys. It is well known that plate-like particles are β –
type, Cu3Ti phase. Discontinuous precipitation was found to start at
the grain boundaries and expand into grain interior. At the higher
aging temperature, a classic Widmanstätten morphology forms giving
rise to a coarse microstructure comprised of α and the equilibrium
phase β. Those results were confirmed by X-ray analysis, which
found that a few percent of Cu3Ti, β precipitates are formed during
aging at high temperature for long time for both Cu- Ti alloys (i.e.
Cu-1.5wt%Ti and Cu-3.5wt%Ti).
Abstract: Market is an important factor for start-ups to look into
during decision-making in product development and related areas.
Emerging country markets are more uncertain in terms of information
availability and institutional supports. The literature review of market
uncertainty reveals the need for identifying factors representing the
market uncertainty. This paper identifies factors for market
uncertainty using Exploratory Factor Analysis (EFA) and confirmed
the number of factor retention using an alternative factor retention
criterion ‘Parallel Analysis’. 500 entrepreneurs, engaged in start-ups
from all over India participated in the study. This paper concludes
with the factor structure of ‘market uncertainty’ having dimensions of
uncertainty in industry orientation, uncertainty in customer
orientation and uncertainty in marketing orientation.
Abstract: The aim of this research was to reveal the link
between mental variables, such as spatial abilities, memory, intellect
and professional experience of drivers.
Participants were allocated to four groups: no experience,
inexperienced, skilled and professionals (total 85 participants). The
level of ability for spatial navigation and indicator of nonverbal
memory grow along the process of accumulation of driving
experience. At high levels of driving experience, this tendency is
especially noticeable. The professionals having personal
achievements in driving (racing) differ from skilled drivers in better
feeling of direction, which is specific for them not just in a short-term
situation of an experimental task, but also in life-size perspective.
The level of ability of mental rotation does not grow with the growth
of driving experience, which confirms the multiple intelligence
theory according to which spatial abilities represent specific, other
than logical intelligence type of intellect. The link between spatial
abilities, memory, intellect and professional experience of drivers
seems to be different relating spatial navigation or mental rotation as
different kinds of spatial abilities.
Abstract: This paper presents an experimental study on
structural performance of an innovative noise barrier consisting of
poly-block, light polyurethane foam (LPF) and polyurea. This wall
system (flexi-wall) is intended to be employed as a vertical extension
to existing sound barriers in an accelerated construction method. To
aid in the wall design, several mechanical tests were conducted on
LPF specimens and two full-scale walls were then fabricated
employing the same LPF material. The full-scale walls were
subjected to lateral loading in order to establish their lateral
resistance. A cyclic fatigue test was also performed on a full-scale
flexi-wall in order to evaluate the performance of the wall under a
repetitive loading condition. The result of the experiments indicated
the suitability of flexi-wall in accelerated construction and confirmed
that the structural performance of the wall system under lateral
loading is satisfactory for the sound barrier application. The
experimental results were discussed and a preliminary design
procedure for application of flexi-wall in sound barrier applications
was also developed.
Abstract: Experimental investigations of the DC electric field effect on thermal decomposition of biomass, formation of the axial flow of volatiles (CO, H2, CxHy), mixing of volatiles with swirling airflow at low swirl intensity (S ≈ 0.2-0.35), their ignition and on formation of combustion dynamics are carried out with the aim to understand the mechanism of electric field influence on biomass gasification, combustion of volatiles and heat energy production. The DC electric field effect on combustion dynamics was studied by varying the positive bias voltage of the central electrode from 0.6 kV to 3 kV, whereas the ion current was limited to 2 mA. The results of experimental investigations confirm the field-enhanced biomass gasification with enhanced release of volatiles and the development of endothermic processes at the primary stage of thermochemical conversion of biomass determining the field-enhanced heat energy consumption with the correlating decrease of the flame temperature and heat energy production at this stage of flame formation. Further, the field-enhanced radial expansion of the flame reaction zone correlates with a more complete combustion of volatiles increasing the combustion efficiency by 3% and decreasing the mass fraction of CO, H2 and CxHy in the products, whereas by 10% increases the average volume fraction of CO2 and the heat energy production downstream the combustor increases by 5-10%
Abstract: In the present study, response surface methodology has been used to optimize turn-assisted deep cold rolling process of AISI 4140 steel. A regression model is developed to predict surface hardness and surface roughness using response surface methodology and central composite design. In the development of predictive model, deep cold rolling force, ball diameter, initial roughness of the workpiece, and number of tool passes are considered as model variables. The rolling force and the ball diameter are the significant factors on the surface hardness and ball diameter and numbers of tool passes are found to be significant for surface roughness. The predicted surface hardness and surface roughness values and the subsequent verification experiments under the optimal operating conditions confirmed the validity of the predicted model. The absolute average error between the experimental and predicted values at the optimal combination of parameter settings for surface hardness and surface roughness is calculated as 0.16% and 1.58% respectively. Using the optimal processing parameters, the surface hardness is improved from 225 to 306 HV, which resulted in an increase in the near surface hardness by about 36% and the surface roughness is improved from 4.84µm to 0.252 µm, which resulted in decrease in the surface roughness by about 95%. The depth of compression is found to be more than 300µm from the microstructure analysis and this is in correlation with the results obtained from the microhardness measurements. Taylor hobson talysurf tester, micro vickers hardness tester, optical microscopy and X-ray diffractometer are used to characterize the modified surface layer.
Abstract: Given the limited research on Small and Mediumsized
Enterprises’ (SMEs) contribution to Corporate Social
Responsibility (CSR) and even scarcer research on Swiss SMEs, this
paper helps to fill these gaps by enabling the identification of supranational
SME parameters. Thus, the paper investigates the current
state of SME practices in Switzerland and across 15 other countries.
Combining the degree to which SMEs demonstrate an explicit (or
business case) approach or see CSR as an implicit moral activity with
the assessment of their attributes for “variety of capitalism” defines
the framework of this comparative analysis. To outline Swiss small
business CSR patterns in particular, 40 SME owner-managers were
interviewed. A secondary data analysis of studies from different
countries laid groundwork for this comparative overview of small
business CSR. The paper identifies Swiss small business CSR as
driven by norms, values, and by the aspiration to contribute to
society, thus, as an implicit part of the day-to-day business. Similar to
most Central European, Mediterranean, Nordic, and Asian countries,
explicit CSR is still very rare in Swiss SMEs. Astonishingly, also
British and American SMEs follow this pattern in spite of their strong
and distinctly liberal market economies. Though other findings show
that nationality matters this research concludes that SME culture and
an informal CSR agenda are strongly formative and superseding even
forces of market economies, nationally cultural patterns, and
language. Hence, classifications of countries by their market system,
as found in the comparative capitalism literature, do not match the
CSR practices in SMEs as they do not mirror the peculiarities of their
business. This raises questions on the universality and
generalisability of unmediated, explicit management concepts,
especially in the context of small firms.
Abstract: STRIM (Statistical Test Rule Induction Method) has been proposed as a method to effectively induct if-then rules from the decision table which is considered as a sample set obtained from the population of interest. Its usefulness has been confirmed by simulation experiments specifying rules in advance, and by comparison with conventional methods. However, scope for future development remains before STRIM can be applied to the analysis of real-world data sets. The first requirement is to determine the size of the dataset needed for inducting true rules, since finding statistically significant rules is the core of the method. The second is to examine the capacity of rule induction from datasets with contaminated attribute values created by missing data and noise, since real-world datasets usually contain such contaminated data. This paper examines the first problem theoretically, in connection with the rule length. The second problem is then examined in a simulation experiment, utilizing the critical size of dataset derived from the first step. The experimental results show that STRIM is highly robust in the analysis of datasets with contaminated attribute values, and hence is applicable to real-world data
Abstract: As technology-based service industries grow
drastically worldwide; companies are recognizing the importance of
market preoccupancy and have made an effort to capture a large
market to gain the upper hand. To this end, a focus on patents can be
used to determine the properties of a technology, as well as to capture
advantages in technical skills, in comparison with the firm’s
competitors. However, technology-based services largely depend not
only on their technological value but also their economic value, due
to the recognized worth that is passed to a plurality of users. Thus, it
is important to determine whether there are any competitors in the
target areas and what services they provide in any field. Despite this
importance, little effort has been made to systematically benchmark
competitors in order to identify business opportunities. Thus, this
study aims to not only identify each position of technology-centered
service companies in complex market dynamics, but also to discover
new business opportunities. For this, we try to consider both
technology and market environments simultaneously by utilizing
patent data as a representative proxy for technology and trademark
dates as an index for a firm’s target goods and services. Theoretically,
this is one of the earliest attempts to combine patent data and
trademark data to analyze corporate strategies. In practice, the
research results are expected to be used as a decision criterion to
diagnose the economic value that companies can obtain by entering
the market, as well as the technological value to be passed onto their
customers. Thus, the proposed approach can be useful to support
effective technology and business strategies in a firm.
Abstract: The venture capital becomes more and more advanced
and effective source of the innovation project financing, connected
with a high-risk level. In the developed countries, it plays a key role
in transforming innovation projects into successful businesses and
creating the prosperity of the modern economy. In Russia, there are
many necessary preconditions for creation of the effective venture
investment system: the network of the public institutes for innovation
financing operates; there is a significant number of the small and
medium-sized enterprises, capable to sell production with good
market potential. However, the current system does not confirm the
necessary level of efficiency in practice that can be substantially
explained by the absence of the accurate plan of action to form the
national venture model and by the lack of experience of successful
venture deals with profitable exits in Russian economy. This paper
studies the influence of various factors on the venture industry
development by the example of the IT-sector in Russia. The choice of
the sector is based on the fact, that this segment is the main driver of
the venture capital market growth in Russia, and the necessary set of
data exists. The size of investment of the second round is used as the
dependent variable. To analyse the influence of the previous round,
such determinant as the volume of the previous (first) round
investments is used. There is also used a dummy variable in
regression to examine that the participation of an investor with high
reputation and experience in the previous round can influence the size
of the next investment round. The regression analysis of short-term
interrelations between studied variables reveals prevailing influence
of the volume of the first round investments on the venture
investments volume of the second round. The most important
determinant of the value of the second-round investment is the value
of first–round investment, so it means that the most competitive on
the Russian market are the start-up teams that can attract more money
on the start, and the target market growth is not the factor of crucial
importance. This supports the point of view that VC in Russia is
driven by endogenous factors and not by exogenous ones that are
based on global market growth.
Abstract: In the immunologic sense, clinical infection is a state
of failure of the immune system to combat the pathogenic weapon of
the bacteria invading the host. A motile gram negative vibroid
organism associated with marked mono and poly nuclear cell
responses was traced during the examination of a clinical material
from an infected common carp Cyprinus carpio. On primary plate
culture, growth was shown to be pure, dense population of an
Aeromonas-like colony morphotype. The pure isolate was found to
be; Aerobic, facultatively anaerobic, non-halophilic, grew at 0C, and
37C, oxidase positive utilizes glucose through fermentative pathway,
resist 0/129 and novobiocin, produces alanine and lysine
decarboxylases but non-producing ornithine dehydrolases. Tests for
the in vitro determinants of pathogenicity has shown to be; Betahaemolytic
onto blood agar, gelatinase, casienase and amylase
producer. Three in vivo determinants of pathogenicity were tested as,
the lethal dose fifty, the pathogenesis and pathogenicity. It was
evident that 0.1 milliliter of the causal bacterial cell suspension of a
density 1 x 107 CFU/ml injected intramuscularly into an average of
100gms fish toke five days incubation period, then at the day six
morbidity and mortality were initiated. LD50 was recorded at the day
12 post-infection. Use of an LD50 doses to study the pathogenicity,
reveals mononuclear and polynuclear cell responses, on examining
the stained direct films of the clinical materials from the
experimentally infected fish. Re-isolation tests confirm that the reisolant
is same. The course of the infection in natural case was shown
manifestation of; skin ulceration, haemorrhage and descaling. On
evisceration, the internal organs were shown; congestion in the
intestines, spleen and, air sacs. The induced infection showed a
milder form of these manifestations. The grading of the virulence of
this organism was virulent causing chronic course of infections as
indicated from the pathogenesis and pathogenicity studies. Thus the
infectious bacteria were consistent with Aeromonas hydrophila, and
the infection was chronic.
Abstract: This article proposes a new method for application in
communication circuit systems that increase efficiency, PAE, output
power and gain in the circuit. The proposed method is based on a
combination of switching class-E and class-J and has been termed
class-EJ. This method was investigated using both theory and
simulation to confirm ∼72% PAE and output power of >39dBm. The
combination and design of the proposed power amplifier accrues gain
of over 15dB in the 2.9 to 3.5GHz frequency bandwidth. This circuit
was designed using MOSFET and high power transistors. The loadand
source-pull method achieved the best input and output networks
using lumped elements. The proposed technique was investigated for
fundamental and second harmonics having desirable amplitudes for
the output signal.