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: 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: In this study, the signal of brain electrical activities of
the sixteen students selected from the Department of Electrical and
Energy at Usak University have been recorded during a lecturer
performed happiness emotions for the first group and anger emotions
for the second group in different time while the groups were in the
classroom separately. The attention and meditation data extracted
from the recorded signals have been analyzed and evaluated toward
the teacher’s specific emotion states simultaneously. Attention levels
of students who are under influence of happiness emotions of the
lecturer have a positive trend and attention levels of students who are
under influence of anger emotions of the lecturer have a negative
trend. The meditation or mental relaxation levels of students who are
under influence of happiness emotions of the lecturer are 34.3%
higher comparing with the mental relaxation levels of students who
are under influence of anger emotions of the lecturer.
Abstract: In recent decades, particulate matter (PM10) have
received much attention due to its potential adverse health impact and
the subsequent need to better control or regulate these pollutants.
The aim of this paper is focused on study risk assessment of PM10
in four different districts (Shebikah, Masfalah, Aziziyah, Awali) in
Makkah, Saudi Arabia during the period from 1 Ramadan 1434 AH -
27 Safar 1435 AH. Samples were collected by using Low Volume
Sampler (LVS Low Volume Sampler) device and filtration method
for estimating the total concentration of PM10.
The study indicated that the mean PM10 concentrations were 254.6
(186.1 - 343.2) μg/m3 in Shebikah, 184.9 (145.6 - 271.4) μg/m3 in
Masfalah, 162.4 (92.4-253.8) μg/m3 in Aziziyah, and 56.0 (44.5 -
119.8) μg/m3 in Awali. These values did not exceed the permissible
limits in PME (340 μg/m3 as daily average). Furthermore, health
assessment is carried out using AirQ2.2.3 model to estimate the
number of hospital admissions due to respiratory diseases. The
cumulative number of cases per 100,000 were 1534 (18-3050 case),
which lower than that recorded in the United States, Malaysia. The
concentration response coefficient was 0.49 (95% CI 0.05 - 0.70) per
10 μg/m3 increase of PM10.
Abstract: In this paper, improved performance scheme for
joint transmission (JT) is proposed in downlink (DL) coordinated
multi-point (CoMP) in case of the constraint transmission power.
This scheme is that a serving transmission point (TP) requests the
JT to an inter-TP and it selects a precoding technique according
to the channel state information (CSI) from user equipment (UE).
The simulation results show that the bit error rate (BER) and the
throughput performances of the proposed scheme provide the high
spectral efficiency and the reliable data at the cell edge.
Abstract: Based on Business and Consumer Survey (BCS) data,
the European Commission (EC) regularly publishes the monthly
Economic Sentiment Indicator (ESI) for each EU member state. ESI
is conceptualized as a leading indicator, aimed ad tracking the overall
economic activity. In calculating ESI, the EC employs arbitrarily
chosen weights on 15 BCS response balances. This paper raises the
predictive quality of ESI by applying nonlinear programming to find
such weights that maximize the correlation coefficient of ESI and
year-on-year GDP growth. The obtained results show that the highest
weights are assigned to the response balances of industrial sector
questions, followed by questions from the retail trade sector. This
comes as no surprise since the existing literature shows that the
industrial production is a plausible proxy for the overall Croatian
economic activity and since Croatian GDP is largely influenced by
the aggregate personal consumption.
Abstract: Native American communities are struggling with unemployment and depressed economies. A major cause is a lack of business knowledge, education, and cultural desire. And yet, in the history of the American West, Native Americans were considered the best traders and negotiators for everything from furs to weapons to buffalo. To improve these economies, there has been an effort to reintroduce that heritage to todays and tomorrows generation of tribal members, such Crow, Cheyenne, and Blackfeet. Professors at the College of Business Montana State University-Billings (MSUB) teach tribal students in Montana to create business plans. These plans have won national small business plan competitions. The teaching and advising method used at MSUB is uniquely successful as theses business students are now five time national champions. This article reviews the environment and the method of learning to achieve a winning small business plan with Native American students. It discusses the five plans that became national champions. And it discusses the problems and solutions discovered in the process of achieving results. Students who participated in this endeavor have graduated and become CPAs, MBAs, and gainfully employed in their chosen professions. They have also worked to improve the economies of their native lands and homes. By educating members of these communities with business strategy and plan development, they are better able to impact their own economies.
Abstract: In this work new macroporous Ni electrodes modified
with Au nanoparticles for hydrogen production have been developed.
The supporting macroporous Ni electrodes have been obtained by
means of the electrodeposition at high current densities. Then, the Au
nanoparticles were synthesized and added to the electrode surface.
The electrocatalytic behaviour of the developed electrocatalysts was
studied by means of pseudo-steady-state polarization curves,
electrochemical impedance spectroscopy (EIS) and hydrogen
discharge curves. The size of the Au synthetized nanoparticles shows
a monomodal distribution, with a very sharp band between 10 and 50
nm. The characteristic parameters d10, d50 and d90 were 14, 20 and
31 nm respectively. From Tafel polarization data has been concluded
that the Au nanoparticles improve the catalytic activity of the
developed electrodes towards the HER respect to the macroporous Ni
electrodes. EIS permits to obtain the electrochemically active area by
means of the roughness factor value. All the developed electrodes
show roughness factor values in the same order of magnitude. From
the activation energy results it can be concluded that the Au
nanoparticles improve the intrinsic catalytic activity of the
macroporous Ni electrodes.
Abstract: Durability of Membrane Electrode Assembly for
Proton Exchange Membrane Fuel Cells was evaluated in both steady
state and accelerated decay modes. Steady state mode was carried out
at constant current of 800mA/cm2 for 2500 hours using air as cathode
feed and pure hydrogen as anode feed. The degradation of the cell
voltage was 0.015V after such 2500 hrs operation. The degradation
rate was therefore calculated to be 6uV/hr. Continuously Vigorous
fluctuation of the cell voltage, which was switched between OCV and
0.2V, was employed for the accelerated decay mode. No obvious
change in performance of the MEA was observed after 10000 cycles
of such operation.
Abstract: Floorplanning plays a vital role in the physical design
process of Very Large Scale Integrated (VLSI) chips. It is an
essential design step to estimate the chip area prior to the optimized
placement of digital blocks and their interconnections. Since VLSI
floorplanning is an NP-hard problem, many optimization techniques
were adopted in the literature. In this work, a music-inspired
Harmony Search (HS) algorithm is used for the fixed die outline
constrained floorplanning, with the aim of reducing the total chip
area. HS draws inspiration from the musical improvisation process of
searching for a perfect state of harmony. Initially, B*-tree is used to
generate the primary floorplan for the given rectangular hard
modules and then HS algorithm is applied to obtain an optimal
solution for the efficient floorplan. The experimental results of the
HS algorithm are obtained for the MCNC benchmark circuits.
Abstract: Tuberculosis (TB) remains a leading cause of
infectious mortality. It is primarily transmitted by the respiratory
route, individuals with active disease may infect others through
airborne particles which releases when they cough, talk, or sing and
subsequently inhale by others. In order to study the effect of the
Bacilli Calmette-Guerin (BCG) vaccine after vaccination of TB
patient, a Vaccinated Susceptible Infected and Recovered (VSIR)
mathematical model is being developed to achieve the desired
objectives. The mathematical model, so developed, shall be used to
quantify the effect of BCG Vaccine to protect the immigrant young
adult person. Moreover, equations are to be established for the
disease endemic and free equilibrium states and subsequently utilized
in disease stability analysis. The stability analysis will give a
complete picture of disease annihilation from the total population if
the total removal rate from the infectious group should be greater
than total number of dormant infections produced throughout
infectious period.
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: This study was conducted to examine the effectiveness of Teaching Games For Understanding (TGFU) in improving the hockey tactical skills and state self-confidence among 16-year-old students. Two hundred fifty-nine (259) school students were selected for the study based on the intact sampling method. One class was used as the control group (Boys=60, Girls=70), while another as the treatment group (Boys=60, Girls=69) underwent intervention with TGFU in physical education class conducted twice a week for four weeks. The Games Performance Assessment Instrument was used to observe the hockey tactical skills and The State Self-Confidence Inventory was used to determine the state of self-confidence among the students. After four weeks, ANCOVA analysis indicated the treatment groups had significant improvement in hockey tactical skills with F (1, 118) =313.37, p
Abstract: This paper presents a computational study of steady
state three dimensional very high turbulent flow and heat transfer
characteristics in a constant temperature-surfaced circular duct fitted
with 900 hemispherical inline baffles. The computations are based on
realizable k-ɛ model with standard wall function considering the
finite volume method, and the SIMPLE algorithm has been
implemented. Computational Study are carried out for Reynolds
number, Re ranging from 80000 to 120000, Prandtl Number, Pr of
0.73, Pitch Ratios, PR of 1,2,3,4,5 based on the hydraulic diameter of
the channel, hydrodynamic entry length, thermal entry length and the
test section. Ansys Fluent 15.0 software has been used to solve the
flow field. Study reveals that circular pipe having baffles has a higher
Nusselt number and friction factor compared to the smooth circular
pipe without baffles. Maximum Nusselt number and friction factor
are obtained for the PR=5 and PR=1 respectively. Nusselt number
increases while pitch ratio increases in the range of study; however,
friction factor also decreases up to PR 3 and after which it becomes
almost constant up to PR 5. Thermal enhancement factor increases
with increasing pitch ratio but with slightly decreasing Reynolds
number in the range of study and becomes almost constant at higher
Reynolds number. The computational results reveal that optimum
thermal enhancement factor of 900 inline hemispherical baffle is
about 1.23 for pitch ratio 5 at Reynolds number 120000.It also shows
that the optimum pitch ratio for which the baffles can be installed in
such very high turbulent flows should be 5. Results show that pitch
ratio and Reynolds number play an important role on both fluid flow
and heat transfer characteristics.
Abstract: A pilot field study was conducted at the Jagjeetpur
Municipal Sewage treatment plant situated in the Haridwar town in
Uttarakhand state, India. The objectives of the present study were to
study the effect of treated wastewater on the production of various
paddy varieties (Sharbati, PR-114, PB-1, Menaka, PB1121 and PB
1509) and the emission of GHG gases (CO2, CH4 and N2O) as
compared to the same varieties grown in the control plots irrigated
with fresh water. Of late, the concept of water footprint assessment
has emerged, which explains enumeration of various types of water
footprints of an agricultural entity from its production to processing
stages. Paddy, the most water demanding staple crop of Uttarakhand
state, displayed a high green water footprint value of 2474.12 m3/
Ton. Most of the wastewater irrigated varieties displayed up to 6%
increase in production, except Menaka and PB-1121, which showed a
reduction in production (6% and 3% respectively), due to pest and
insect infestation. The treated wastewater was observed to be rich in
Nitrogen (55.94 mg/ml Nitrate), Phosphorus (54.24 mg/ml) and
Potassium (9.78 mg/ml), thus rejuvenating the soil quality and not
requiring any external nutritional supplements. A Percentage increase
of GHG gases of irrigation with treated municipal wastewater as
compared to control plots was observed as 0.4% - 8.6% (CH4), 1.1%
- 9.2% (CO2), and 0.07% - 5.8% (N2O). The variety, Sharbati,
displayed maximum production (5.5 ton/ha) and emerged as the most
resistant variety against pests and insects. The emission values of
CH4, CO2 and N2O were 729.31 mg/m2/d, 322.10 mg/m2/d and
400.21 mg/m2/d in water stagnant condition.
This study highlighted a successful possibility of reuse of
wastewater for non-potable purposes offering the potential for
exploiting this resource that can replace or reduce the existing use of
fresh water sources in agriculture sector.
Abstract: The main function of Medium Access Control (MAC) is to share the channel efficiently between all nodes. In the real-time scenario, there will be certain amount of wastage in bandwidth due to back-off periods. More bandwidth will be wasted in idle state if the back-off period is very high and collision may occur if the back-off period is small. So, an optimization is needed for this problem. The main objective of the work is to reduce delay due to back-off period thereby reducing collision and increasing throughput. Here a method, called the virtual back-off algorithm (VBA) is used to optimize the back-off period and thereby it increases throughput and reduces collisions. The main idea is to optimize the number of transmission for every node. A counter is introduced at each node to implement this idea. Here counter value represents the sequence number. VBA is classified into two types VBA with counter sharing (VBA-CS) and VBA with no counter sharing (VBA-NCS). These two classifications of VBA are compared for various parameters. Simulation is done in NS-2 environment. The results obtained are found to be promising.
Abstract: Past literature on business incubators distinguished incubators based on their mission statements. However, more and more mission statements become a slogan rather than a reality. It is therefore more appropriate to identify business incubators based on their real activities, rather than the missions they declared. With a sample of technology business incubators (TBIs) in China, we try to investigate business incubators’ real activities by examining the incubation efficiency along the following five dimensions, i.e., survival of new ventures, technology transfer, local economic growth, job creation, and profit generation. Furthermore, we identified six types of business incubators. The results indicate that generally Chinese TBIs have a greater preference for acquiring profits over other dimensions.
Abstract: Hybrid electric vehicles can reduce pollution and
improve fuel economy. Power-split hybrid electric vehicles (HEVs)
provide two power paths between the internal combustion engine
(ICE) and energy storage system (ESS) through the gears of an
electrically variable transmission (EVT). EVT allows ICE to operate
independently from vehicle speed all the time. Therefore, the ICE can
operate in the efficient region of its characteristic brake specific fuel
consumption (BSFC) map. The two-mode powertrain can operate in
input-split or compound-split EVT modes and in four different fixed
gear configurations. Power-split architecture is advantageous because
it combines conventional series and parallel power paths. This
research focuses on input-split and compound-split modes in the
two-mode power-split powertrain. Fuzzy Logic Control (FLC) for an
internal combustion engine (ICE) and PI control for electric machines
(EMs) are derived for the urban driving cycle simulation. These
control algorithms reduce vehicle fuel consumption and improve ICE
efficiency while maintaining the state of charge (SOC) of the energy
storage system in an efficient range.
Abstract: In this paper, we are interested in the problem of
finding similar images in a large database. For this purpose we
propose a new algorithm based on a combination of the 2-D
histogram intersection in the HSV space and statistical moments. The
proposed histogram is based on a 3x3 window and not only on the
intensity of the pixel. This approach overcome the drawback of the
conventional 1-D histogram which is ignoring the spatial distribution
of pixels in the image, while the statistical moments are used to
escape the effects of the discretisation of the color space which is
intrinsic to the use of histograms. We compare the performance of
our new algorithm to various methods of the state of the art and we
show that it has several advantages. It is fast, consumes little memory
and requires no learning. To validate our results, we apply this
algorithm to search for similar images in different image databases.
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.