Abstract: Many issues about the relationship between auditors in
auditing practices with its stakeholders often heard. It appears in
perspectives of bringing out the variety of phenomena affecting from
the audit practice of greed and not appreciating from the
independency of the audit profession and professional code of ethics.
It becomes a logical consequence in practicing of capitalism in
accounting. The main purpose of this article would like to uncover
the existing auditing practices in Indonesia, especially in Java that
associated with a strong influence of Javanese culture with reluctant
/”shy", politely, "legowo (gratefully accepted)", "ngemong"
(friendly), "not mentholo" (lenient), "tepo seliro" (tolerance),
"ngajeni" (respectful), "acquiescent" and also reveals its relationships
with Non Javanese culture in facing the conflict of interest in
practical of auditing world. The method used by interpretive
approach that emphasizes the role of language, interpret and
understand and see social reality as something other than a label,
name or concept. Global practices in auditing of each country have
particular cultures that affect the standard set by those regulatory
standards results the adaptation of IAS. The majority of parties in
Indonesia is dominated by Javanese racial regulators, so Java culture
is embedded in every audit practices and those conditions in Java
leads auditors in having similar behaviour, sometimes interfere with
standard Java code of conduct must be executed by an auditor.
Auditors who live in Java have the characters of Javanese culture that
is hard to avoid in the audit practice. However, practically, the
auditors still are relevant in their profession.
Abstract: The mechanics of rip currents are complex, involving
interactions between waves, currents, water levels and the bathymetry,
that present particular challenges for numerical models. Here,
the effects of a grid-spacing dependent horizontal mixing on the
wave-current interactions are studied. Near the shore, wave rays
diverge from channels towards bar crests because of refraction by
topography and currents, in a way that depends on the rip current
intensity which is itself modulated by the horizontal mixing. At
low resolution with the grid-spacing dependent horizontal mixing,
the wave motion is the same for both coupling modes because the
wave deviation by the currents is weak. In high resolution case,
however, classical results are found with the stabilizing effect of
the flow by feedback of waves on currents. Lastly, wave-current
interactions and the horizontal mixing strongly affect the intensity
of the three-dimensional rip velocity.
Abstract: Member States shall establish zones and
agglomerations throughout their territory to assess and manage air
quality in order to comply with European directives.
In Italy decree 155/2010, transposing Directive 2008/50/EC on
ambient air quality and cleaner air for Europe, merged into a single
act the previous provisions on ambient air quality assessment and
management, including those resulting from the implementation of
Directive 2004/107/EC relating to arsenic, cadmium, nickel, mercury
and polycyclic aromatic hydrocarbons in ambient air.
Decree 155/2010 introduced stricter rules for identifying zones on
the basis of the characteristics of the territory in spite of considering
pollution levels, as it was in the past. The implementation of such
new criteria has reduced the great variability of the previous zoning,
leading to a significant reduction of the total number of zones and to
a complete and uniform ambient air quality assessment and
management throughout the Country.
The present document is related to the new zones definition in
Italy according to Decree 155/2010. In particular the paper contains
the description and the analysis of the outcome of zoning and
classification.
Abstract: Physics Education Research (PER) results have shown
that students do not achieve the expected level of competency in
understanding the concepts of different domains of Physics learning
when taught by the traditional teaching methods, the concepts of
Electricity and Magnetism (E&M) being one among them.
Simulation being one of the valuable instructional tools renders an
opportunity to visualize varied experiences with such concepts.
Considering the electric force concept which requires extensive use
of vector representations, we report here the outcome of the research
results pertaining to the student understanding of this concept and the
role of simulation in using vector representation. The simulation
platform provides a positive impact on the use of vector
representation.
The first stage of this study involves eliciting and analyzing
student responses to questions that probe their understanding of the
concept of electrostatic force and this is followed by four stages of
student interviews as they use the interactive simulations of electric
force in one dimension. Student responses to the questions are
recorded in real time using electronic pad. A validation test interview
is conducted to evaluate students' understanding of the electric force
concept after using interactive simulation. Results indicate lack of
procedural knowledge of the vector representation. The study
emphasizes the need for the choice of appropriate simulation and
mode of induction for learning.
Abstract: Building loss estimation methodologies which have
been advanced considerably in recent decades are usually used to
estimate socio and economic impacts resulting from seismic structural
damage. In accordance with these methods, this paper presents the
evaluation of an annual loss probability of a reinforced concrete
moment resisting frame designed according to Korean Building Code.
The annual loss probability is defined by (1) a fragility curve obtained
from a capacity spectrum method which is similar to a method adopted
from HAZUS, and (2) a seismic hazard curve derived from annual
frequencies of exceedance per peak ground acceleration. Seismic
fragilities are computed to calculate the annual loss probability of a
certain structure using functions depending on structural capacity,
seismic demand, structural response and the probability of exceeding
damage state thresholds. This study carried out a nonlinear static
analysis to obtain the capacity of a RC moment resisting frame
selected as a prototype building. The analysis results show that the
probability of being extensive structural damage in the prototype
building is expected to 0.01% in a year.
Abstract: It has experimentally been proved that the
performance of compression ignition (C.I.) engine is spray
characteristics related. In modern diesel engine the spray formation
and the eventual combustion process are the vital processes that offer
more challenges towards enhancing the engine performance. In the
present work the numerical simulation has been carried out for
evaporating diesel sprays using Fluent software. For computational
fluid dynamics simulation “Meshing” is done using Gambit software
before transmitting it into Fluent. The simulation is carried out using
hot bomb conditions under varying chamber conditions such as gas
pressure, nozzle diameter and fuel injection pressure. For comparison
purpose, the numerical simulations the chamber conditions were kept
the same as that of the experimental data. At varying chamber
conditions the spray penetration rates are compared with the existing
experimental results.
Abstract: The number of Ground Motion Prediction Equations
(GMPEs) used for predicting peak ground acceleration (PGA) and
the number of earthquake recordings that have been used for fitting
these equations has increased in the past decades. The current PF-L
database contains 3550 recordings. Since the GMPEs frequently
model the peak ground acceleration the goal of the present study was
to refit a selection of 44 of the existing equation models for PGA in
light of the latest data. The algorithm Levenberg-Marquardt was used
for fitting the coefficients of the equations and the results are
evaluated both quantitatively by presenting the root mean squared
error (RMSE) and qualitatively by drawing graphs of the five best
fitted equations. The RMSE was found to be as low as 0.08 for the
best equation models. The newly estimated coefficients vary from the
values published in the original works.
Abstract: Company managers are always looking for more and
more opportunities to succeed in today's fiercely competitive market.
To maintain your place among the successful companies on the
market today or to come up with a revolutionary business idea is
much more difficult than before. Each new or improved method, tool,
or approach that can improve the functioning of business processes or
even of the entire system is worth checking and verification. The use
of simulation in the design of manufacturing systems and their
management in practice is one of the ways without increased risk,
which makes it possible to find the optimal parameters of
manufacturing processes and systems. The paper presents an example
of use of simulation for solution of the bottleneck problem in the
concrete company.
Abstract: The spring-driven ball-type check valve is one of the
most important components of hydraulic systems: it controls the
position of the ball and prevents backward flow. To simplify the
structure, the spring must be eliminated, and to accomplish this, the
flow pattern and the behavior of the check ball in L-shaped pipe must
be determined. In this paper, we present a full-scale model of a check
ball made of acrylic resin, and we determine the relationship between
the initial position of the ball, the position and diameter of the inflow
port. The check flow rate increases in a standard center inflow model,
and it is possible to greatly decrease the check-flow rate by shifting the
inflow from the center.
Abstract: Conventional educational practices, do not offer all
the required skills for teachers to successfully survive in today’s
workplace. Due to poor professional training, a big gap exists across
the curriculum plan and the teacher practices in the classroom. As
such, raising the quality of teaching through ICT-enabled training and
professional development of teachers should be an urgent priority.
‘Mobile Learning’, in that vein, is an increasingly growing field of
educational research and practice across schools and work places. In
this paper, we propose a novel Mobile learning system that allows the
users to learn through an intelligent mobile learning in cooperatively
every-time and every-where. The system will reduce the training cost
and increase consistency, efficiency, and data reliability. To establish
that our system will display neither functional nor performance
failure, the evaluation strategy is based on formal observation of
users interacting with system followed by questionnaires and
structured interviews.
Abstract: Job Scheduling plays an important role for efficient
utilization of grid resources available across different domains and
geographical zones. Scheduling of jobs is challenging and NPcomplete.
Evolutionary / Swarm Intelligence algorithms have been
extensively used to address the NP problem in grid scheduling.
Artificial Bee Colony (ABC) has been proposed for optimization
problems based on foraging behaviour of bees. This work proposes a
modified ABC algorithm, Cluster Heterogeneous Earliest First Min-
Min Artificial Bee Colony (CHMM-ABC), to optimally schedule
jobs for the available resources. The proposed model utilizes a novel
Heterogeneous Earliest Finish Time (HEFT) Heuristic Algorithm
along with Min-Min algorithm to identify the initial food source.
Simulation results show the performance improvement of the
proposed algorithm over other swarm intelligence techniques.
Abstract: The prepreg process among the CFRP (Carbon Fiber
Reinforced Plastic) forming methods is the short term of
‘Pre-impregnation’, which is widely used for aerospace composites
that require a high quality property such as a fiber-reinforced woven
fabric, in which an epoxy hardening resin is impregnated the reality.
However, that this process requires continuous researches and
developments for its commercialization because the delamination
characteristically develops between the layers when a great weight is
loaded from outside to supplement such demerit, three lamination
methods among the prepreg lamination methods of CFRP were
designed to minimize the delamination between the layers due to
external impacts. Further, the newly designed methods and the
existing lamination methods were analyzed through a mechanical
characteristic test, Interlaminar Shear Strength test. The Interlaminar
Shear Strength test result confirmed that the newly proposed three
lamination methods, i.e. the Roll, Half and Zigzag laminations,
presented more excellent strengths compared to the conventional Ply
lamination. The interlaminar shear strength in the roll method with
relatively dense fiber distribution was approximately 1.75% higher
than that in the existing ply lamination method, and in the half method,
it was approximately 0.78% higher.
Abstract: In this paper, the electromagnetic shielding
characteristics of an up-to-date typical carbon filler material, carbon
fiber used with a metal mesh were investigated. Carbon fiber
12k-prepregs, where carbon fibers were impregnated with epoxy, were
laminated with wire meshes, vacuum bag-molded and hardened to
manufacture hybrid-type specimens, with which an electromagnetic
shield test was performed in accordance with ASTM D4935-10,
through which was known as the most excellent reproducibility is
obtainable among electromagnetic shield tests. In addition, glass fiber
prepregs whose electromagnetic shielding effect were known as
insignificant were laminated and formed with wire meshes to verify
the validity of the electromagnetic shield effect of wire meshes in
order to confirm the electromagnetic shielding effect of metal meshes
corresponding existing carbon fiber 12k-prepregs. By grafting carbon
fibers, on which studies are being actively underway in the
environmental aspects and electromagnetic shielding effect, with
hybrid-type wire meshes that were analysed through the tests, in this
study, the applicability and possibility are proposed.
Abstract: Bacterial strains capable of degradation of malathion
from the domestic sewage were isolated by an enrichment culture
technique. Three bacterial strains were screened and identified as
Acinetobacter baumannii (AFA), Pseudomonas aeruginosa (PS1),
and Pseudomonas mendocina (PS2) based on morphological,
biochemical identification and 16S rRNA sequence analysis.
Acinetobacter baumannii AFA was the most efficient malathion
degrading bacterium, so used for further biodegradation study. AFA
was able to grow in mineral salt medium (MSM) supplemented with
malathion (100 mg/l) as a sole carbon source, and within 14 days,
84% of the initial dose was degraded by the isolate measured by high
performance liquid chromatography. Strain AFA could also degrade
other organophosphorus compounds including diazinon, chlorpyrifos
and fenitrothion. The effect of different culture conditions on the
degradation of malathion like inoculum density, other carbon or
nitrogen sources, temperature and shaking were examined.
Degradation of malathion and bacterial cell growth were accelerated
when culture media were supplemented with yeast extract, glucose
and citrate. The optimum conditions for malathion degradation by
strain AFA were; an inoculum density of 1.5x 10^12CFU/ml at 30°C
with shaking. A specific polymerase chain reaction primers were
designed manually using multiple sequence alignment of the
corresponding carboxylesterase enzymes of Acinetobacter species.
Sequencing result of amplified PCR product and phylogenetic
analysis showed low degree of homology with the other
carboxylesterase enzymes of Acinetobacter strains, so we suggested
that this enzyme is a novel esterase enzyme. Isolated bacterial strains
may have potential role for use in bioremediation of malathion
contaminated.
Abstract: The development, operation and maintenance of
Integrated Waste Management Systems (IWMS) affects essentially
the sustainable concern of every region. The features of such systems
have great influence on all of the components of sustainability. In
order to reach the optimal way of processes, a comprehensive
mapping of the variables affecting the future efficiency of the system
is needed such as analysis of the interconnections among the
components and modeling of their interactions. The planning of a
IWMS is based fundamentally on technical and economical
opportunities and the legal framework. Modeling the sustainability
and operation effectiveness of a certain IWMS is not in the scope of
the present research. The complexity of the systems and the large
number of the variables require the utilization of a complex approach
to model the outcomes and future risks. This complex method should
be able to evaluate the logical framework of the factors composing
the system and the interconnections between them. The authors of
this paper studied the usability of the Fuzzy Cognitive Map (FCM)
approach modeling the future operation of IWMS’s. The approach
requires two input data set. One is the connection matrix containing
all the factors affecting the system in focus with all the
interconnections. The other input data set is the time series, a
retrospective reconstruction of the weights and roles of the factors.
This paper introduces a novel method to develop time series by
content analysis.
Abstract: This study examines several critical dimensions of eservice
quality overlooked in the existing literature and proposes a
model and instrument framework for measuring customer perceived
e-service quality in the banking sector. The initial design was derived
from a pool of instrument dimensions and their items from the
existing literature review by content analysis. Based on focused
group discussion, nine dimensions were extracted. An exploratory
factor analysis approach was applied to data from a survey of 323
respondents. The instrument has been designed specifically for the
banking sector. Research data was collected from bank customers
who use electronic banking in a developing economy. A nine-factor
instrument has been proposed to measure the e-service quality. The
instrument has been checked for reliability. The validity and sample
place limited the applicability of the instrument across economies and
service categories. Future research must be conducted to check the
validity. This instrument can help bankers in developing economies
like India to measure the e-service quality and make improvements.
The present study offers a systematic procedure that provides insights
on to the conceptual and empirical comprehension of customer
perceived e-service quality and its constituents.
Abstract: Solenoid operated electromagnetic control valve
(ECV) playing an important role for car’s air conditioning control
system. ECV is used in external variable displacement swash plate
type compressor and controls the entire air conditioning system by
means of a pulse width modulation (PWM) input signal supplying
from an external source (controller). Complete form of ECV contains
number of internal features like valve body, core, valve guide,
plunger, guide pin, plunger spring, bellows etc. While designing the
ECV; dimensions of different internal items must meet the standard
requirements as it is quite challenging. In this research paper,
especially the dimensioning of ECV body and its three pressure ports
through which the air/refrigerant passes are considered. Here internal
leakage test analysis of ECV body is being carried out from its
discharge port (Pd) to crankcase port (Pc) when the guide valve is
placed inside it. The experiments have made both in ordinary and
digital system using different assumptions and thereafter compare the
results.
Abstract: In medical imaging, segmentation of different areas of
human body like bones, organs, tissues, etc. is an important issue.
Image segmentation allows isolating the object of interest for further
processing that can lead for example to 3D model reconstruction of
whole organs. Difficulty of this procedure varies from trivial for
bones to quite difficult for organs like liver. The liver is being
considered as one of the most difficult human body organ to segment.
It is mainly for its complexity, shape versatility and proximity of
other organs and tissues. Due to this facts usually substantial user
effort has to be applied to obtain satisfactory results of the image
segmentation. Process of image segmentation then deteriorates from
automatic or semi-automatic to fairly manual one. In this paper,
overview of selected available software applications that can handle
semi-automatic image segmentation with further 3D volume
reconstruction of human liver is presented. The applications are being
evaluated based on the segmentation results of several consecutive
DICOM images covering the abdominal area of the human body.
Abstract: Fracture in hot precision forging of engine valves was
investigated in this paper. The entire valve forging procedure was
described and the possible cause of the fracture was proposed. Finite
Element simulation was conducted for the forging process, with
commercial Finite Element code DEFORMTM. The effects of
material properties, the effect of strain rate and temperature were
considered in the FE simulation. Two fracture criteria were discussed
and compared, based on the accuracy and reliability of the FE
simulation results. The selected criterion predicted the fracture
location and shows the trend of damage increasing with good
accuracy, which matches the experimental observation. Additional
modification of the punch shapes was proposed to further reduce the
tendency of fracture in forging. Finite Element comparison shows a
great potential of such application in the mass production.
Abstract: The absorption power generation cycle based on the
ammonia-water mixture has attracted much attention for efficient
recovery of low-grade energy sources. In this paper a thermodynamic
performance analysis is carried out for a Kalina cycle using
ammonia-water mixture as a working fluid for efficient conversion of
low-temperature heat source in the form of sensible energy. The
effects of the source temperature on the system performance are
extensively investigated by using the thermodynamic models. The
results show that the source temperature as well as the ammonia mass
fraction affects greatly on the thermodynamic performance of the
cycle.