Abstract: Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.
Abstract: In Computational Fluid Dynamics (CFD), there are a variety of numerical methods, of which some depend on macroscopic model representatives. These models can be solved by finite-volume, finite-element or finite-difference methods on a microscopic description. However, the lattice Boltzmann method (LBM) is considered to be a mesoscopic particle method, with its scale lying between the macroscopic and microscopic scales. The LBM works well for solving incompressible flow problems, but certain limitations arise from solving compressible flows, particularly at high Mach numbers. An improved lattice Boltzmann model for compressible flow problems is presented in this research study. A higher-order Taylor series expansion of the Maxwell equilibrium distribution function is used to overcome limitations in LBM when solving high-Mach-number flows. Large eddy simulation (LES) is implemented in LBM to simulate turbulent jet flows. The results have been validated with available experimental data for turbulent compressible free jet flow at subsonic speeds.
Abstract: This work describes a framework for teaching of global software engineering (GSE) in university undergraduate programs. This framework proposes a method of teaching that incorporates adequate techniques of software requirements elicitation and validated tools of communication, critical aspects to global software development scenarios. The use of proposed framework allows teachers to simulate small software development companies formed by Latin American students, which build information systems. Students from three Latin American universities played the roles of engineers by applying an iterative development of a requirements specification in a global software project. The proposed framework involves the use of a specific purpose Wiki for asynchronous communication between the participants of the process. It is also a practice to improve the quality of software requirements that are formulated by the students. The additional motivation of students to participate in these practices, in conjunction with peers from other countries, is a significant additional factor that positively contributes to the learning process. The framework promotes skills for communication, negotiation, and other complementary competencies that are useful for working on GSE scenarios.
Abstract: Cryptocurrencies are getting increasingly popular, but very few of them can be conveniently used in daily mobile phone purchases. To solve this problem, we demonstrate how to build a functional prototype of a mobile cryptocurrency-based e-commerce application the communicates with Near-Field Communication (NFC) tags. Using the system, users are able to purchase physical items with an NFC tag that contains an e-commerce URL. The payment is done simply by touching the tag with a mobile device and accepting the payment. Our method is constructive: we describe the design and technologies used in the implementation and evaluate the security and performance of the solution. Our main finding is that the analysis and measurements show that our solution is feasible for e-commerce.
Abstract: In the course of recent decades, medical imaging has
been dominated by the use of costly film media for review and
archival of medical investigation, however due to developments in
networks technologies and common acceptance of a standard digital
imaging and communication in medicine (DICOM) another approach
in light of World Wide Web was produced. Web technologies
successfully used in telemedicine applications, the combination of
web technologies together with DICOM used to design a web-based
and open source DICOM viewer. The Web server allowance to
inquiry and recovery of images and the images viewed/manipulated
inside a Web browser without need for any preinstalling software.
The dynamic site page for medical images visualization and
processing created by using JavaScript and HTML5 advancements.
The XAMPP ‘apache server’ is used to create a local web server for
testing and deployment of the dynamic site. The web-based viewer
connected to multiples devices through local area network (LAN) to
distribute the images inside healthcare facilities. The system offers a
few focal points over ordinary picture archiving and communication
systems (PACS): easy to introduce, maintain and independently
platforms that allow images to display and manipulated efficiently,
the system also user-friendly and easy to integrate with an existing
system that have already been making use of web technologies. The
wavelet-based image compression technique on which 2-D discrete
wavelet transform used to decompose the image then wavelet
coefficients are transmitted by entropy encoding after threshold to
decrease transmission time, stockpiling cost and capacity. The
performance of compression was estimated by using images quality
metrics such as mean square error ‘MSE’, peak signal to noise ratio
‘PSNR’ and compression ratio ‘CR’ that achieved (83.86%) when
‘coif3’ wavelet filter is used.
Abstract: Plant viruses can cause loss of yield and quality in a
lot of important crops. Symptoms of pathogens are variable
depending on the cultivars and virus strain. Selection of resistant
potato varieties would reduce the risk of virus transmission and
significant economic impact. Other way to avoid reduced harvest
yields is regular potato seed production sampling and testing for viral
infection. The aim of this study was to determine the occurrence and
distribution of viral diseases according potato cultivars for further
selection of virus-free material in Georgia. During the summer 2015-
2016, 5 potato cultivars (Sante, Laura, Jelly, Red Sonia, Anushka) at
5 different farms located in Akhalkalaki were tested for 6 different
potato viruses: Potato virus A (PVA), Potato virus M (PVM), Potato
virus S (PVS), Potato virus X (PVX), Potato virus Y (PVY) and
potato leaf roll virus (PLRV). A serological method, Double
Antibody Sandwich-Enzyme linked Immunosorbent Assay (DASELISA)
was used at the laboratory to analyze the results. The result
showed that PVY (21.4%) and PLRV (19.7%) virus presence in
collected samples was relatively high compared to others. Researched
potato cultivars except Jelly and Laura were infected by PVY with
different concentrations. PLRV was found only in three potato
cultivars (Sante, Jelly, Red Sonia) and PVM virus (3.12%) was
characterized with low prevalence. PVX, PVA and PVS virus
infection was not reported. It would be noted that 7.9% of samples
were containing PVY/PLRV mix infection. Based on the results it
can be concluded that PVY and PLRV infections are dominant in all
research cultivars. Therefore significant yield losses are expected.
Systematic, long-term control of potato viral infection, especially
seed-potatoes, must be regarded as the most important factor to
increase seed productivity.
Abstract: The quantum communication technology is an evolving
design which connects multiple quantum enabled devices to internet
for secret communication or sensitive information exchange. In
future, the number of these compact quantum enabled devices
will increase immensely making them an integral part of present
communication systems. Therefore, safety and security of such
devices is also a major concern for us. To ensure the customer
sensitive information will not be eavesdropped or deciphered, we
need a strong authentications and encryption mechanism. In this
paper, we propose a mutual authentication scheme between these
smart quantum devices and server based on the secure exchange of
information through quantum channel which gives better solutions
for symmetric key exchange issues. An important part of this
work is to propose a secure mutual authentication protocol over
the quantum channel. We show that our approach offers robust
authentication protocol and further our solution is lightweight,
scalable, cost-effective with optimized computational processing
overheads.
Abstract: The development of the information technology and Internet has been transforming the healthcare industry. The internet is continuously accessed to seek for health information and there are variety of sources, including search engines, health websites, and social networking sites. Providing more and better information on health may empower individuals, however, ensuring a high quality and trusted health information could pose a challenge. Moreover, there is an ever-increasing amount of information available, but they are not necessarily accurate and up to date. Thus, this paper aims to provide an insight of the models and frameworks related to online health information seeking of consumers. It begins by exploring the definition of information behavior and information seeking to provide a better understanding of the concept of information seeking. In this study, critical factors such as performance expectancy, effort expectancy, and social influence will be studied in relation to the value of seeking health information. It also aims to analyze the effect of age, gender, and health status as the moderator on the factors that influence online health information seeking, i.e. trust and information quality. A preliminary survey will be carried out among the health professionals to clarify the research problems which exist in the real world, at the same time producing a conceptual framework. A final survey will be distributed to five states of Malaysia, to solicit the feedback on the framework. Data will be analyzed using SPSS and SmartPLS 3.0 analysis tools. It is hoped that at the end of this study, a novel framework that can improve online health information seeking is developed. Finally, this paper concludes with some suggestions on the models and frameworks that could improve online health information seeking.
Abstract: The purpose of this research is to examine the experiences of parents of children who are deaf or hard of hearing in supporting their children to access education in Vietnam. Parents play a crucial role in supporting their children to gain full access to education. It was widely reported that parents of those children confronted a range of problems to support their children to access education. To author’s best knowledge, there has been a lack of research exploring the experiences of those parents in literature. This research examines factors affecting those parents in supporting their children to access education. To conduct the study, qualitative approach using a phenomenological research design was chosen to explore the central phenomena. Ten parents of children who were diagnosed as deaf or hard of hearing and aged 6-9 years were recruited through the support of the Association of Parents of Children with Hearing Impairment. Participants were interviewed via telephone with a mix of open and closed questions; interviews were audio recorded, transcribed and thematically analysed. The research results show that there are nine main factors that affected the parents in this study in making decisions relating to education for their children including: lack of information resources, perspectives of those parents on communication approaches, the families’ financial capacity, the psychological impact on the participants after their children’ diagnosis, the attitude of family members, attitude of school administrators, lack of local schools and qualified teachers, and current education system for the deaf in Vietnam. Apart from those factors, the lack of knowledge of the participants’ partners about deaf education and the partners’ employment are barriers to educational access and successful communication with their child.
Abstract: In this paper, ways of modeling dynamic measurement
systems are discussed. Specially, for linear system with single-input
single-output, it could be modeled with shallow neural network.
Then, gradient based optimization algorithms are used for searching
the proper coefficients. Besides, method with normal equation and
second order gradient descent are proposed to accelerate the modeling
process, and ways of better gradient estimation are discussed. It
shows that the mathematical essence of the learning objective is
maximum likelihood with noises under Gaussian distribution. For
conventional gradient descent, the mini-batch learning and gradient
with momentum contribute to faster convergence and enhance model
ability. Lastly, experimental results proved the effectiveness of second
order gradient descent algorithm, and indicated that optimization with
normal equation was the most suitable for linear dynamic models.
Abstract: Regions with a significant percentage of non-seismically designed buildings and reduced urban planning are particularly vulnerable to natural hazards. In this context, the project ‘Improved Tools for Disaster Risk Mitigation in Algeria’ (ITERATE) aims at seismic risk mitigation in Algeria. Past earthquakes in North Algeria caused extensive damages, e.g. the El Asnam 1980 moment magnitude (Mw) 7.1 and Boumerdes 2003 Mw 6.8 earthquakes. This paper will address a number of proposed developments and considerations made towards a further improvement of the component of seismic hazard. In specific, an updated earthquake catalog (until year 2018) is compiled, and new conversion equations to moment magnitude are introduced. Furthermore, a network-based method for the estimation of the spatial and temporal distribution of the minimum magnitude of completeness is applied. We found relatively large values for Mc, due to the sparse network, and a nonlinear trend between Mw and body wave (mb) or local magnitude (ML), which are the most common scales reported in the region. Lastly, the resulting b-value of the Gutenberg-Richter distribution is sensitive to the declustering method.
Abstract: For precise geoid determination, we use a reference field to subtract long and medium wavelength of the gravity field from observations data when we use the remove-compute-restore technique. Therefore, a comparison study between considered models should be made in order to select the optimal reference gravity field to be used. In this context, two recent global geopotential models have been selected to perform this comparison study over Northern Algeria. The Earth Gravitational Model (EGM2008) and the Global Gravity Model (GECO) conceived with a combination of the first model with anomalous potential derived from a GOCE satellite-only global model. Free air gravity anomalies in the area under study have been used to compute residual data using both gravity field models and a Digital Terrain Model (DTM) to subtract the residual terrain effect from the gravity observations. Residual data were used to generate local empirical covariance functions and their fitting to the closed form in order to compare their statistical behaviors according to both cases. Finally, height anomalies were computed from both geopotential models and compared to a set of GPS levelled points on benchmarks using least squares adjustment. The result described in details in this paper regarding these two models has pointed out a slight advantage of GECO global model globally through error degree variances comparison and ground-truth evaluation.
Abstract: It is acknowledged that our style of speaking changes according to a wide range of variables such as gender, setting, the age of both the addresser and the addressee, the conversation topic, and the aim of the interaction. These differences in style are noticeable in monolingual and multilingual speech communities. Yet, they are more observable in speech communities where two or more codes coexist. The linguistic situation in Algeria reflects a state of bilingualism because of the coexistence of Arabic and French. Nevertheless, like all Arab countries, it is characterized by diglossia i.e. the concomitance of Modern Standard Arabic (MSA) and Algerian Arabic (AA), the former standing for the ‘high variety’ and the latter for the ‘low variety’. The two varieties are derived from the same source but are used to fulfil distinct functions that is, MSA is used in the domains of religion, literature, education and formal settings. AA, on the other hand, is used in informal settings, in everyday speech. French has strongly affected the Algerian language and culture because of the historical background of Algeria, thus, what can easily be noticed in Algeria is that everyday speech is characterized by code-switching from dialectal Arabic and French or by the use of borrowings. Tamazight is also very present in many regions of Algeria and is the mother tongue of many Algerians. Yet, it is not used in the west of Algeria, where the study has been conducted. The present work, which was directed in the speech community of Tlemcen-Algeria, aims at depicting some of the outcomes of the contact of Arabic with French such as code-switching, borrowing and interference. The question that has been asked is whether Algerians are aware of their use of borrowings or not. Three steps are followed in this research; the first one is to depict the sociolinguistic situation in Algeria and to describe the linguistic characteristics of the dialect of Tlemcen, which are specific to this city. The second one is concerned with data collection. Data have been collected from 57 informants who were given questionnaires and who have then been classified according to their age, gender and level of education. Information has also been collected through observation, and note taking. The third step is devoted to analysis. The results obtained reveal that most Algerians are aware of their use of borrowings. The present work clarifies how words are borrowed from French, and then adapted to Arabic. It also illustrates the way in which singular words inflect into plural. The results expose the main characteristics of borrowing as opposed to code-switching. The study also clarifies how interference occurs at the level of nouns, verbs and adjectives.
Abstract: Controlling the flow of fluids is a challenging problem
that arises in many fields. Burgers’ equation is a fundamental
equation for several flow phenomena such as traffic, shock waves,
and turbulence. The optimal feedback control method, so-called
model predictive control, has been proposed for Burgers’ equation.
However, the model predictive control method is inapplicable to
systems whose all state variables are not exactly known. In practical
point of view, it is unusual that all the state variables of systems are
exactly known, because the state variables of systems are measured
through output sensors and limited parts of them can be only
available. In fact, it is usual that flow velocities of fluid systems
cannot be measured for all spatial domains. Hence, any practical
feedback controller for fluid systems must incorporate some type of
state estimator. To apply the model predictive control to the fluid
systems described by Burgers’ equation, it is needed to establish
a state estimation method for Burgers’ equation with limited
measurable state variables. To this purpose, we apply unscented
Kalman filter for estimating the state variables of fluid systems
described by Burgers’ equation. The objective of this study is to
establish a state estimation method based on unscented Kalman filter
for Burgers’ equation. The effectiveness of the proposed method is
verified by numerical simulations.
Abstract: Substantial research has indicated that socioeconomic and demographic characteristics’ of neighborhoods are strong determinants of food security. The aim of this study was to develop a Food Insecurity Neighborhood Index (FINI) based on the associated socioeconomic and demographic variables to identify the areas at potential risk of food insecurity in rural British Columbia (BC). Principle Component Analysis (PCA) technique was used to calculate the FINI for each rural Dissemination Area (DA) using the food security determinant variables from Canadian Census data. Using ArcGIS, the neighborhoods with the top quartile FINI values were classified as food insecure. The results of this study indicated that the most food insecure neighborhood with the highest FINI value of 99.1 was in the Bulkley-Nechako (central BC) area whereas the lowest FINI with the value of 2.97 was for a rural neighborhood in the Cowichan Valley area. In total, 98.049 (19%) of the rural population of British Columbians reside in high food insecure areas. Moreover, the distribution of food insecure neighborhoods was found to be strongly dependent on the degree of rurality in BC. In conclusion, the cluster of food insecure neighbourhoods was more pronounced in Central Coast, Mount Wadington, Peace River, Kootenay Boundary, and the Alberni-Clayoqout Regional Districts.
Abstract: Associations between life events and various forms of cancers have been identified. The purpose of a recent random-effects meta-analysis was to identify studies that examined the association between adverse events associated with changes to financial status including decreased income and breast cancer risk. The same association was studied in four separate studies which displayed traits that were not consistent between studies such as the study design, location, and time frame. It was of interest to pool information from various studies to help identify characteristics that differentiated study results. Two random-effects Bayesian meta-analysis models are proposed to combine the reported estimates of the described studies. The proposed models allow major sources of variation to be taken into account, including study level characteristics, between study variance and within study variance, and illustrate the ease with which uncertainty can be incorporated using a hierarchical Bayesian modelling approach.
Abstract: The study attempts to show the relationship between the structure of love by Sternberg and personality disorder traits. People with personality disorders experience dysfunctional emotionality. They manifest difficulties in experiencing love and closeness. Their relationships are marked by ambivalence and conflicts, e.g., as in borderline and narcissistic personality disorders. Considering love as a crucial human feeling, the study was planned to describe the associations between intimacy, passion, commitment, and personality disorder traits in a community sample. A sample of 194 participants was investigated (men and women in similar age and education levels). The following techniques were used: the SCID-II to assess personality disorders’ traits and the Triangular Love Scale by Sternberg to assess the components of love. Results show there are significant negative correlations between intimacy, commitment and personality disorders traits. Many personality disorders are associated with decreasing of intimacy and commitment, whereas passion was not associated with personality disorders’ traits. Results confirm that emotional impairments in personality disorders elicit conflicts and problems in relationships based on love and closeness.
Abstract: Egypt has countless prestigious buildings and diversity of cultural heritage which are located in many cities. Most of the researchers, archaeologists, stakeholders and governmental bodies are paying more attention to the big cities such as Cairo and Alexandria, due to the country’s centralization nature. However, there are other historic cities that are grossly neglected and in need of emergency conservation. For instance, Port Said which is a former colonial city that was established in nineteenth century located at the edge of the northeast Egyptian coast between the Mediterranean Sea and the Suez Canal. This city is chosen because it presents one of the important Egyptian archaeological sites that archive Egyptian architecture of the 19th and 20th centuries. The historic urban fabric is divided into three main districts; the Arab, the European (Al-Afrang), and Port Fouad. The European district is selected to be the research case study as it has culture diversity, significant buildings, and includes the largest number of the listed heritage buildings in Port Said. Based on questionnaires and interviews, since 2003 several initiative trials have been taken by Alliance Francaise, the National Organization for Urban Harmony (NOUH), some Non-Governmental Organizations (NGOs), and few number of community residents to highlight the important city legacy and protect it from being demolished. Unfortunately, the limitation of their participation in decision-making policies is considered a crucial threat facing sustainable heritage conservation. Therefore, encouraging the local community to participate in their architecture heritage conservation would create a self-confident one, capable of making decisions for the city’s future development. This paper aims to investigate the role of the local inhabitants in protecting their buildings heritage through listing the community level of participations twice (2012 and 2018) in preserving their heritage based on the ladder citizen participation approach. Also, it is to encourage community participation in order to promote city architecture conservation, heritage management, and sustainable development. The methodology followed in this empirical research involves using several data assembly methods such as structural observations, questionnaires, interviews, and mental mapping. The questionnaire was distributed among 92 local inhabitants aged 18-60 years. However, the outset of this research at the beginning demonstrated the majority negative attitude, motivation, and confidence of the local inhabitants’ role to safeguard their architectural heritage. Over time, there was a change in the negative attitudes. Therefore, raising public awareness and encouraging community participation by providing them with a real opportunity to take part in the decision-making. This may lead to a positive relationship between the community residents and the built heritage, which is essential for promoting its preservation and sustainable development.
Abstract: This work assesses the performance of an analytical
model framework to generate daily flow duration curves, FDCs,
based on climatic characteristics of the catchments and on their
streamflow recession coefficients. According to the analytical model
framework, precipitation is considered to be a stochastic process,
modeled as a marked Poisson process, and recession is considered
to be deterministic, with parameters that can be computed based
on different models. The analytical model framework was tested
for three case studies with different hydrological regimes located in
Switzerland: pluvial, snow-dominated and glacier. For that purpose,
five time intervals were analyzed (the four meteorological seasons
and the civil year) and two developments of the model were tested:
one considering a linear recession model and the other adopting
a nonlinear recession model. Those developments were combined
with recession coefficients obtained from two different approaches:
forward and inverse estimation. The performance of the analytical
framework when considering forward parameter estimation is poor in
comparison with the inverse estimation for both, linear and nonlinear
models. For the pluvial catchment, the inverse estimation shows
exceptional good results, especially for the nonlinear model, clearing
suggesting that the model has the ability to describe FDCs. For
the snow-dominated and glacier catchments the seasonal results are
better than the annual ones suggesting that the model can describe
streamflows in those conditions and that future efforts should focus
on improving and combining seasonal curves instead of considering
single annual ones.
Abstract: The purpose of this paper is to analyze numerically by the three-dimensional finite element method, using ABAQUS calculation code, the mechanical behavior of a unidirectional and multidirectional delaminated stratified composite under mechanical loading in Mode II. This study consists of the determination of the energy release rate G in mode II as well as the distribution of equivalent von Mises stresses along the damaged zone by varying several parameters such as the applied load and the delamination length. It allowed us to deduce that the high energy release rate favors delamination at the free edges of a stratified plate subjected to bending.