The Theoretical Framework of the Necessity of Conducting Operational Auditing in Iran

Nowadays, efficiency, effectiveness and economy are regarded as the main objectives of managers and the secret of the continuity of an organization in competing economy. In such competing settings, it is essential that the management of an organization has not been neglected and been obliged to identify quickly the opportunities for improving the operation of organization and remove the shortcomings of their managed system in order to use the opportunities for development. Operational auditing is a useful tool for system adjustment and leading an organization toward its objectives. Operational auditing is indeed a viewpoint which identifies the causes of insufficiencies, weaknesses and deficiencies of system and plans to eliminate them. Operational auditing is useful in the effectiveness and optimization of executive managers- decisions and increasing the efficiency and economy of their performance in the future and prevents the waste and incorrect use of resources. Evidence shows that operational auditing is used at a limited level in Iran. This matter raises some questions like the following ones in the minds. Why do a limited number of corporations use operational auditing? Which factors can guarantee its full implementation? What obstacles are there in its implementation? The purpose of this article is to determine executive objectives, the operation domain of operational auditing, the components of operational auditing and the executive obstacles to operational auditing in Iran.

Treatment of Biowaste (Generated in Biodiesel Process) - A New Strategy for Green Environment and Horticulture Crop

Recent research on seeds of bio-diesel plants like Jatropha curcas, constituting 40-50% bio-crude oil indicates its potential as one of the most promising alternatives to conventional sources of energy. Also, limited studies on utilization of de-oiled cake have revealed that Jatropha bio-waste has good potential to be used as organic fertilizers produced via aerobic and anaerobic treatment. However, their commercial exploitation has not yet been possible. The present study aims at developing appropriate bio-processes and formulations utilizing Jatropha seed cake as organic fertilizer, for improving the growth of Polianthes tuberose L. (Tuberose). Pot experiments were carried out by growing tuberose plants on soil treated with composted formulations of Jatropha de-oiled cake, Farm Yard Manure (FYM) and inorganic fertilizers were also blended in soil. The treatment was carried out through soil amendment as well as foliar spray. The growth and morphological parameters were monitored for entire crop cycle. The growth Length and number of leaves, spike length, rachis length, number of bulb per plant and earliness of sprouting of bulb and yield enhancement were comparable to that achieved under inorganic fertilizer. Furthermore, performance of inorganic fertilizer also showed an improvement when blended with composted bio-waste. These findings would open new avenues for Jatropha based bio-wastes to be composted and used as organic fertilizers for commercial floriculture.

Recycling Organic Waste in Suan Sunandha Rajabhat University as Compost

This research aimed to study on the potential of recycling organic waste in Suan Sunandha Rajabhat University as compost. In doing so, the composition of solid waste generated in the campus was investigated while physical and chemical properties of organic waste were analyzed in order to evaluate the portion of waste suitable for recycling as compost. As a result of the study, it was found that (1) the amount of organic waste was averaged at 299.8 kg/day in which mixed food wastes had the highest amount of 191.9 kg/day followed by mixed leave & yard wastes and mixed fruit & vegetable wastes at the amount of 66.3 and 41.6 kg/day respectively; (2) physical and chemical properties of organic waste in terms of moisture content was between 69.54 to 78.15%, major elements for plant as N, P and K were 0.14 to 0.17%, 0.46 to 0.52% and 0.16 to 0.18% respectively, and carbon/nitrogen ratio (C/N) was about 15:1 to 17.5:1; (3) recycling organic waste as compost was designed by aerobic decomposition using mixed food wastes : mixed leave & yard wastes : mixed fruit & vegetable wastes at the portion of 3:2:1 by weight in accordance with the potential of their amounts and their physical and chemical properties.

A Pilot Study for the Optimization of Routes for Waste Collection Vehicles for the Göçmenköy District of Lefkoşa

A pilot project was carried out in 2007 by the senior students of Cyprus International University, aiming to minimize the total cost of waste collection in Northern Cyprus. Many developed and developing countries have cut their transportation costs – which lies between 30-40% – down at a rate of 40% percent, by implementing network models for their route assignments. Accordingly, a network model was implemented at Göçmenköy district, to optimize and standardize waste collection works. The work environment of the employees were also redesigned to provide maximum ergonomy and to increase productivity, efficiency and safety. Following the collection of the required data including waste densities, lengths of roads and population, a model was constructed to allocate the optimal route assignment for the waste collection trucks at Göçmenköy district.

Communities of Ammonia-oxidizing Archaea and Bacteria in Enriched Nitrifying Activated Sludge

In this study, communities of ammonia-oxidizing archaea (AOA) and ammonia-oxidizing bacteria (AOB) in nitrifying activated sludge (NAS) prepared by enriching sludge from a municipal wastewater treatment plant in three continuous-flow reactors receiving an inorganic medium containing different ammonium concentrations of 2, 10, and 30 mM NH4 +-N (NAS2, NAS10, and NAS30, respectively) were investigated using molecular analysis. Results suggested that almost all AOA clones from NAS2, NAS10, and NAS30 fell into the same AOA cluster and AOA communities in NAS2 and NAS10 were more diverse than those of NAS30. In contrast to AOA, AOB communities obviously shifted from the seed sludge to enriched NASs and in each enriched NAS, communities of AOB varied particularly. The seed sludge contained members of N. communis cluster and N. oligotropha cluster. After it was enriched under various ammonium loads, members of N. communis cluster disappeared from all enriched NASs. AOB with high affinity to ammonia presented in NAS 2, AOB with low affinity to ammonia presented in NAS 30, and both types of AOB survived in NAS 10. These demonstrated that ammonium load significantly influenced AOB communities, but not AOA communities in enriched NASs.

Tourism-Impact on Environment-Observations from North Coastal Districts of A.P, India

This paper deals with the status of solid waste pollution in touristic spots of North coastal Andhra Pradesh. Case studies of Eco tourism, cultural tourism and pilgrim tourism are elaborately discussed and the study is based on both primary and secondary data. Data collection includes field collection of solid waste, semi structured interviews and observation of tourists. Results indicate generation of 72% Non biodegradable material in Eco touristic places like RK beach Visakhapatnam, Araku Valley. Pydithalli Jathra is a famous cultural touristic attraction and more than one lakh people converge here. The solid waste at this spot includes 20% coconut shells, 50% plastic bottles and covers, 20% Banana peelings and remaining are food materials. Radhasapthami is the most important festival celebrated at famous sun temple Arasavalli of Srikakulam. Here solid waste includes 50% water bottles, plastic covers, 10% papers, 10% hair, 30% left out food material and Banana peelings.

Optimizing Allocation of Two Dimensional Irregular Shapes using an Agent Based Approach

Packing problems arise in a wide variety of application areas. The basic problem is that of determining an efficient arrangement of different objects in a region without any overlap and with minimal wasted gap between shapes. This paper presents a novel population based approach for optimizing arrangement of irregular shapes. In this approach, each shape is coded as an agent and the agents' reproductions and grouping policies results in arrangements of the objects in positions with least wasted area between them. The approach is implemented in an application for cutting sheets and test results on several problems from literature are presented.

Hydrogeological Aspects of Washing Waste Reuse in Quarry Lakes Rehabilitation

According to the European laws, there is the possibility of reusing the washing wastes for the environmental requalification of quarry lakes. The paper deals with the hydrogeological aspects involved in this possibility, as the introduction of finest wastes in the quarry lakes can generate alterations of the hydrogeological setting of the area, and problems for the future accessibility of the zone. To evaluate the hydrogeological compatibility of the washing wastes reuse in quarry lakes a groundwater numerical model was carried out, pointing out both the hydrogeological feasibility of this intervention and some guide lines for its optimization, in terms of inflow point with regard the groundwater flow direction and loss of volume in the quarry lake.

Effect of Different Treatments on the Periphyton Quantity and Quality in Experimental Fishponds

Periphyton development and composition were studied in three different treatments: (i) two fishpond units of wetland-type wastewater treatment pond systems, (ii) two fishponds in combined intensive-extensive fish farming systems and (iii) three traditional polyculture fishponds. Results showed that amounts of periphyton developed in traditional polyculture fishponds (iii) were different compared to the other treatments (i and ii), where the main function of ponds was stated wastewater treatment. Negative correlation was also observable between water quality parameters and periphyton production. The lower trophity, halobity and saprobity level of ponds indicated higher amount of periphyton. The dry matter content of periphyton was significantly higher in the samples, which were developed in traditional polyculture fishponds (2.84±3.02 g m-2 day-1, whereby the ash content in dry matter 74%), than samples taken from (i) (1.60±2.32 g m-2 day-1, 61%) and (ii) fishponds (0.65±0.45 g m-2 day-1, 81%).

Biogas Production from Waste using Biofilm Reactor: Factor Analysis in Two Stages System

Factor analysis was applied to two stages biogas production from banana stem waste allowing a screening of the experimental variables second stage temperature (T), organic loading rates (OLR) and hydraulic retention times (HRT). Biogas production was found to be strongly influenced by all the above experimental variables. Results from factorial analysis have shown that all variables which were HRT, OLR and T have significant effect to biogas production. Increased in HRT and OLR could increased the biogas yield. The performance was tested under the conditions of various T (35oC-60oC), OLR (0.3 g TS/l.d–1.9 gTS/l.d), and HRT (3 d–15 d). Conditions for temperature, OLR and HRT in this study were based on the best range obtained from literature review.

Application of Staining Intensity Correlation Analysis to Visualize Protein Colocalizationat a Cellular Level

Mutations of the telomeric copy of the survival motor neuron 1 (SMN1) gene cause spinal muscular atrophy. A deletion of the Eef1a2 gene leads to lower motor neuron degeneration in wasted mice. Indirect evidences have been shown that the eEF1A protein family may interact with SMN, and our previous study showed that abnormalities of neuromuscular junctions in wasted mice were similar to those of Smn mutant mice. To determine potential colocalization between SMN and tissue-specific translation elongation factor 1A2 (eEF1A2), an immunochemical analysis of HeLa cells transfected with the plasmid pcDNA3.1(+)C-hEEF1A2- myc and a new quantitative test of colocalization by intensity correlation analysis (ICA) was used to explore the association of SMN and eEF1A2. Here the results showed that eEF1A2 redistributed from the cytoplasm to the nucleus in response to serum and epidermal growth factor. In the cytoplasm, compelling evidence showed that staining for myc-tagged eEF1A2 varied in synchrony with that for SMN, consistent with the formation of a SMN-eEF1A2 complex in the cytoplasm of HeLa cells. These findings suggest that eEF1A2 may colocalize with SMN in the cytoplasm and may be a component of the SMN complex. However, the limitation of the ICA method is an inability to resolve colocalization in components of small organelles such as the nucleus.

An Energy Integration Approach on UHDE Ammonia Process

In this paper, the energy performance of a selected UHDE Ammonia plant is optimized by conducting heat integration through waste heat recovery and the synthesis of a heat exchange network (HEN). Minimum hot and cold utility requirements were estimated through IChemE spreadsheet. Supporting simulation was carried out using HYSYS software. The results showed that there is no need for heating utility while the required cold utility was found to be around 268,714 kW. Hence a threshold pinch case was faced. Then, the hot and cold streams were matched appropriately. Also, waste heat recovered resulted with savings in HP and LP steams of approximately 51.0% and 99.6%, respectively. An economic analysis on proposed HEN showed very attractive overall payback period not exceeding 3 years. In general, a net saving approaching 35% was achieved in implementing heat optimization of current studied UHDE Ammonia process.

Physical, Textural and Sensory Properties of Noodles Supplemented with Tilapia Bone Flour (Tilapia nilotica)

Fishbone of Nile Tilapia (Tilapia nilotica), waste from the frozen Nile Tilapia fillet factory, is one of calcium sources. In order to increase fish bone powder value, this study aimed to investigate the effect of Tilapia bone flour (TBF) addition (5, 10, 15% by flour weight) on cooking quality, texture and sensory attributes of noodles. The results indicated that tensile strength, color value (a*) and water absorption of noodles significantly decreased (p£0.05) as the levels of TBF increased from 0-15%. While cooking loss, cooking time and color values (L* and b*) of noodles significantly increased (p£0.05). Sensory evaluation indicated that noodles with 5% TBF received the highest overall acceptability score.

Investigation of Nickel as a Metal Substitute of Palladium Supported on HBeta Zeolite for Waste Tire Pyrolysis

Pyrolysis of waste tire is one of alternative technique to produce petrochemicals, such as light olefins, mixed C4, and monoaromatics. Noble metals supported on acid zeolite catalysts were reported as potential catalysts to produce the high valuable products from waste tire pyrolysis. Especially, Pd supported on HBeta gave a high yield of olefins, mixed C4, and mono-aromatics. Due to the high prices of noble metals, the objective of this work was to investigate whether or not a non-noble Ni metal can be used as a substitute of a noble metal, Pd, supported on HBeta as a catalyst for waste tire pyrolysis. Ni metal was selected in this work because Ni has high activity in cracking, isomerization, hydrogenation and the ring opening of hydrocarbons Moreover, Ni is an element in the same group as Pd noble metal, which is VIIIB group, aiming to produce high valuable products similarly obtained from Pd. The amount of Ni was varied as 5, 10, and 20% by weight, for comparison with a fixed 1 wt% Pd, using incipient wetness impregnation. The results showed that as a petrochemical-producing catalyst, 10%Ni/HBeta performed better than 1%Pd/HBeta because it did not only produce the highest yield of olefins and cooking gases, but the yields were also higher than 1%Pd/HBeta. 5%Ni/HBeta can be used as a substitute of 1%Pd/HBeta for similar crude production because its crude contains the similar amounts of naphtha and saturated HCs, although it gave no concentration of light mono-aromatics (C6-C11) in the oil. Additionally, 10%Ni/HBeta that gave high olefins and cooking gases was found to give a fairly high concentration of the light mono-aromatics in the oil.

Protocol and Method for Preventing Attacks from the Web

Nowadays, computer worms, viruses and Trojan horse become popular, and they are collectively called malware. Those malware just spoiled computers by deleting or rewriting important files a decade ago. However, recent malware seems to be born to earn money. Some of malware work for collecting personal information so that malicious people can find secret information such as password for online banking, evidence for a scandal or contact address which relates with the target. Moreover, relation between money and malware becomes more complex. Many kinds of malware bear bots to get springboards. Meanwhile, for ordinary internet users, countermeasures against malware come up against a blank wall. Pattern matching becomes too much waste of computer resources, since matching tools have to deal with a lot of patterns derived from subspecies. Virus making tools can automatically bear subspecies of malware. Moreover, metamorphic and polymorphic malware are no longer special. Recently there appears malware checking sites that check contents in place of users' PC. However, there appears a new type of malicious sites that avoids check by malware checking sites. In this paper, existing protocols and methods related with the web are reconsidered in terms of protection from current attacks, and new protocol and method are indicated for the purpose of security of the web.

Sophorolipids Production by Candida Bombicola using Synthetic Dairy Wastewater

Sophorolipids (SLs) production by the yeast Candida bombicola was studied in batch shake flasks using synthetic dairy wastewaters (SDWW) with or without any added external carbon and nitrogen sources. A maximum SLs production of 38.76 g/l was observed with the SDWW supplemented with low cost substrate of sugarcane molasses at 50 g/l and soybean oil at 50 g/l. When the SDWW was supplemented with more costly glucose, yeast extract, urea and soybean oil, the production, however, got lowered to only 29.49 g/l, but with a maximum biomass production of 17.38 g/l together with a complete utilization of the carbon sources.

Effects of used Engine Oil in Reinforced Concrete Beams: The Structural Behaviour

In the modern construction practices, industrial wastes or by-products are largely used as raw materials in cement and concrete. These impart many benefits to the environment and bringabout an economic impact because the cost of waste disposal is constantly increasing due to strict environmental regulations. It was reported in literature that the leakage of oil onto concrete element in older cement grinding unit resulted in concrete with greater resistance to freezing and thawing. This effect was thought to be similar to adding an air-entraining chemical admixture to concrete. This paper presents an investigation on the load deflection behaviour and crack patterns of reinforced concrete (RC) beams subjected to four point loading. Ten 120x260x1900 mm beams were cast with 100% ordinary Portland cement (OPC) concrete, 20% fly ash (FA) and 20% rice husk ash (RHA) blended cement concrete. 0.15% dosage of admixtures (used engine oil, new engine oil, and superplasticizer) was used throughout the experiment. Results show that OPC and OPC/RHA RC beams containing used engine oil and superplasticizer exhibit higher capacity, 18-26% than their corresponding control mix.

Removal of Chlorinated Resin and Fatty Acids from Paper Mill wastewater through Constructed Wetland

This study evaluates the performance of horizontal subsurface flow constructed wetland (HSSF-CW) for the removal of chlorinated resin and fatty acids (RFAs) from pulp and paper mill wastewater. The dimensions of the treatment system were 3.5 m x 1.5 m x 0.28 m with surface area of 5.25 m2, filled with fine sand and gravel. The cell was planted with an ornamental plant species Canna indica. The removal efficiency of chlorinated RFAs was in the range of 92-96% at the hydraulic retention time (HRT) of 5.9 days. Plant biomass and soil (sand and gravel) were analyzed for chlorinated RFAs content. No chlorinated RFAs were detected in plant biomass but detected in soil samples. Mass balance studies of chlorinated RFAs in HSSF-CW were also carried out.

Biogas Potentiality of Agro-wastes Jatropha Fruit Coat

The present investigation was undertaken to explore the biogas potentiality of Jatropha (Jatropha curcas, Euphorbiaceae) Fruit Coat (JFC) alone and in combination with cattle dung (CD) in various proportions at 15 per cent total solids by batch phase anaerobic digestion for a period of ten weeks HRT (Hydraulic Retention Time) under a temperature of 35°C+1°C. The maximum biogas production was noticed in Cattle dung and Jatropha Fruit Coat in 2:1 ratio with 403.84 L/kg dry matter followed by 3:1,1:2, 1:1 and 1:3 having 329.66, 219.77, 217.79, 203.64 L /kg dm respectively as compared to 178.49 L/kg dm in CD alone. The JFC alone found to produce 91 per cent of total biogas that obtained from Cattle dung. The per cent methane content of the biogas in all the treatments was found on par with Cattle dung.

Effect of Adding Sawdust on Mechanical- Physical Properties of Ceramic Bricks to Obtain Lightweight Building Material

This paper studies the application of a variety of sawdust materials in the production of lightweight insulating bricks. First, the mineralogical and chemical composition of clays was determined. Next, ceramic bricks were fabricated with different quantities of materials (3–6 and 9 wt. % for sawdust, 65 wt. % for grey clay, 24–27 and 30 wt. % for yellow clay and 2 wt% of tuff). These bricks were fired at 800 and 950 °C. The effect of adding this sawdust on the technological behaviour of the brick was assessed by drying and firing shrinkage, water absorption, porosity, bulk density and compressive strength. The results have shown that the optimum sintering temperature is 950 °C. Below this temperature, at 950 °C, increased open porosity was observed, which decreased the compressive strength of the bricks. Based on the results obtained, the optimum amounts of waste were 9 wt. % sawdust of eucalyptus, 24 wt. % shaping moisture and 1.6 particle size diameter. These percentages produced bricks whose mechanical properties were suitable for use as secondary raw materials in ceramic brick production.