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: Present work deals with the possible use of fertigation
in agriculture and its impact on the availability of mineral nitrogen
(Nmin) in topsoil and subsoil horizons. The aim of the present study is
to demonstrate the effect of the organic matter presence in fertigation
on microbial transformation and availability of mineral nitrogen
forms. The main investigation reason is the potential use of pretreated
waste water, as a source of organic carbon (Corg) and residual
nutrients (Nmin) for fertigation. Laboratory experiment has been
conducted to demonstrate the effect of the arable land fertilization
method on the Nmin availability in different depths of the soil with
the usage of model experimental containers filled with soil from
topsoil and podsoil horizons that were taken from the precise area.
Tufted hairgrass (Deschampsia caespitosa) has been chosen as a
model plant. The water source protection zone Brezova nad Svitavou
has been a research area where significant underground reservoirs of
drinking water of the highest quality are located. From the second
half of the last century local sources of drinking water show
nitrogenous compounds increase that get here almost only from
arable lands. Therefore, an attention of the following text focuses on
the fate of mineral nitrogen in the complex plant-soil. Research
results show that the fertigation application with Corg in a
combination with mineral fertilizer can reduce the amount of Nmin
leached from topsoil horizon of agricultural soils. In addition, some
plants biomass production reduces may occur.
Abstract: Due to today’s globalization as well as outsourcing
practices of the companies, the Supply Chain (SC) performances
have become more dependent on the efficient movement of material
among places that are geographically dispersed, where there is more
chance for disruptions. One such disruption is the quality and
delivery uncertainties of outsourcing. These uncertainties could lead
the products to be unsafe and, as is the case in a number of recent
examples, companies may have to end up in recalling their products.
As a result of these problems, there is a need to develop a
methodology for selecting suppliers globally in view of risks
associated with low quality and late delivery. Accordingly, we
developed a two-stage stochastic model that captures the risks
associated with uncertainty in quality and delivery as well as a
solution procedure for the model. The stochastic model developed
simultaneously optimizes supplier selection and purchase quantities
under price discounts over a time horizon. In particular, our target is
the study of global organizations with multiple sites and multiple
overseas suppliers, where the pricing is offered in suppliers’ local
currencies. Our proposed methodology is applied to a case study for a
US automotive company having two assembly plants and four
potential global suppliers to illustrate how the proposed model works
in practice.
Abstract: Stress of slaughter animals starting long before until at the time of process of slaughtering which cause misery and decrease of meat quality. Meanwhile, determination of animal stress using hormonal such as cortisol is expensive and less practical so that portable stress indicator for cows based on Fourier Transform Infrared Spectroscopy (FTIR) must be provided. The aims of this research are to find out the comparison process of slaughter between Rope Casting Local (RCL) and Restraining Box Method (RBM) by measuring of cortisol and wavelength in FTIR methods. Thirty two of male Ongole crossbred cattle were used in this experiment. Blood sampling was taken from jugular vein when they were rested and repeated when slaughtered. All of blood samples were centrifuged at 3000 rpm for 20 minutes to get serum, and then divided into two parts for cortisol assayed using ELISA and for measuring the wavelength using FTIR. The serum then measured at the wavelength between 4000-400 cm-1 using MB3000 FTIR. Band data absorption in wavelength of FTIR is analyzed descriptively by using FTIR Horizon MBTM. For RCL, average of serum cortisol when the animals rested were 11.47 ± 4.88 ng/mL, when the time of slaughter were 23.27 ± 7.84 ng/mL. For RBM, level of cortisol when rested animals were 13.67 ± 3.41 ng/mL and 53.47 ± 20.25 ng/mL during the slaughter. Based on student t-Test, there were significantly different between RBM and RCL methods when beef cattle were slaughtered (P0.05). Result of FTIR with the various of wavelength such as methyl group (=CH3 ) 2986cm-1, methylene (=CH2 ) 2827 cm-1, hydroxyl (- OH) 3371 cm-1, carbonyl (ketones) (C=O) 1636 cm-1, carboxyl (COO-1) 1408 cm-1, glucosa 1057 cm-1, urea 1011 cm-1have been obtained. It can be concluded that the RCL slaughtered method is better than the RBM method based on the increase of cortisol as an indicator of stress in beef cattle (P
Abstract: Masonry infill walls are inevitable in the selfsupporting
structures, but their contribution in the resistance to
earthquake loads is generally neglected in the structural analyses. The
principal aim of this work through a numerical study of masonry
infill walls behavior in structures subjected to horizontal load is to
propose by finite elements numerical modeling, a more reliable
approach, faster and close to reality. In this study, 3D Finite Element
Analysis was developed to study the behavior of masonry infill walls
in structures subjected to horizontal load; the finite element software
being used was ABAQUS, it is observed that more rigidity of the
masonry filling is significant, more the structure is rigid, we can so
conclude that the filling brings an additional rigidity to the structure
not to be neglected; it is also observed that when the framework is
subjected to horizontal loads, the framework separates from the
filling on the level of the tended diagonal.
Abstract: This paper addresses the design of hospital Intensive
Care Unit windows for the achievement of visual comfort and energy
savings. The aim was to identify the window size and shading system
configurations that could fulfill daylighting adequacy, avoid glare
and reduce energy consumption. The study focused on addressing the
effect of utilizing different shading systems in association with a
range of Window-to-Wall Ratios (WWR) in different orientations
under the desert clear-sky of Cairo, Egypt.
The results of this study demonstrated that solar penetration is a
critical concern affecting the design of ICU windows in desert
locations, as in Cairo, Egypt. Use of shading systems was found to be
essential in providing acceptable daylight performance and energy
saving. Careful positioning of the ICU window towards a proper
orientation can dramatically improve performance. It was observed
that ICU windows facing the north direction enjoyed the widest range
of successful window configuration possibilities at different WWRs.
ICU windows facing south enjoyed a reasonable number of
configuration options as well. By contrast, the ICU windows facing
the east orientation had a very limited number of options that provide
acceptable performance. These require additional local shading
measures at certain times due to glare incidence. Moreover, use of
horizontal sun breakers and solar screens to protect the ICU windows
proved to be more successful than the other alternatives in a wide
range of Window to Wall Ratios. By contrast, the use of light shelves
and vertical shading devices seemed questionable.
Abstract: This paper presents a numerical investigation of two
horizontally mounted four-lobed swirl pipes in terms of swirl
induction effectiveness into flows passing through them. The swirl
flows induced by the two swirl pipes have the potential to improve
the efficiency of Clean-In-Place procedures in a closed processing
system by local intensification of hydrodynamic impact on the
internal pipe surface. Pressure losses, swirl development within the
two swirl pipe, swirl induction effectiveness, swirl decay and wall
shear stress variation downstream of two swirl pipes are analyzed and
compared. It was found that a shorter length of swirl inducing pipe
used in joint with transition pipes is more effective in swirl induction
than when a longer one is used, in that it has a less constraint to the
induced swirl and results in slightly higher swirl intensity just
downstream of it with the expense of a smaller pressure loss. The
wall shear stress downstream of the shorter swirl pipe is also slightly
larger than that downstream of the longer swirl pipe due to the
slightly higher swirl intensity induced by the shorter swirl pipe. The
advantage of the shorter swirl pipe in terms of swirl induction is more
significant in flows with a larger Reynolds Number.
Abstract: Objects are usually horizontally sliced when printed by 3D printers. Therefore, if an object to be printed, such as a collection of fibers, originally has natural direction in shape, the printed direction contradicts with the natural direction. By using proper tools, such as field-oriented 3D paint software, field-oriented solid modelers, field-based tool-path generation software, and non-horizontal FDM 3D printers, the natural direction can be modeled and objects can be printed in a direction that is consistent with the natural direction. This consistence results in embodiment of momentum or force in expressions of the printed object. To achieve this goal, several design and manufacturing problems, but not all, have been solved. An application of this method is (Japanese) 3D calligraphy.
Abstract: Pipa is one of the most important Chinese traditional
plucked instruments, but its directivity has never been measured
systematically. In western, directivity of loudness for western
instruments is deeply researched through analysis of sound pressure
level, whereas the directivity of timbre is seldom studied. In this paper,
a new method for directivity of timbre was proposed, and horizontal
directivity patterns of loudness and timbre of Pipa were measured.
Directivity of Pipa radiation was measured in an anechoic room. The
sound of Pipa played by a musician was recorded simultaneously by
32 microphones with Pipa in the center. The measuring results were
examined through listening test. According to the measurement of
Pipa directivity radiation, we put forward the best localization of Pipa
in the Chinese traditional orchestra and the optimal recording region.
Abstract: A cold, thin film of liquid impinging on an isothermal
hot, horizontal surface has been investigated. An approximate
solution for the velocity and temperature distributions in the flow
along the horizontal surface is developed, which exploits the
hydrodynamic similarity solution for thin film flow. The approximate
solution may provide a valuable basis for assessing flow and heat
transfer in more complex settings.
Abstract: In this study, polycaprolactone (PCL) was dissolved
in chloroform:ethanol solvent system at a concentration of 18 w/v %.
1, 2, 4, and 6 droplets of formic acid were added to the prepared 10ml
PCL-chloroform:ethanol solutions separately. Fibrous webs were
produced by electrospinning technique based on the horizontal
working principle. Morphology of the webs was investigated by
using scanning electron microscopy (SEM) whereas fiber diameters
were measured by Image J Software System. The effect of formic
acid addition to the mostly used chloroform solvent on fiber
morphology was examined.
Results indicate that there is a distinct fall in fiber diameter with
the addition of formic acid drops. The average fiber diameter was
measured as 2.22μm in PCL /chloroform:ethanol solution system. On
the other hand, 328nm and 256 nm average fiber diameters were
measured for the samples of 4 drops and 6 drops formic acid added.
This study offers alternative solvent systems to produce nanoscaled,
nontoxic PCL fibrous webs by electrospinning technique.
Abstract: The main purpose of this paper is to determine the
applicability of the constitutional social rights in the so-called
horizontal relations, i.e. the relations between private entities.
Nowadays the constitutional rights are more and more often violated
by private entities and not only by the state. The private entities
interfere with the privacy of individuals, limit their freedom of
expression or disturb their peaceful gatherings. International
corporations subordinate individuals in a way which may limit their
constitutional rights. These new realities determine the new role of
the constitution in protecting human rights.
The paper will aim at answering two important questions. Firstly,
are the private entities obliged to respect the constitutional social
rights of other private entities and can they be liable for violation of
these rights? Secondly, how the constitutional social rights can
receive horizontal effect? Answers to these questions will have a
significant meaning for the popularisation of the practice of applying
the Constitution among the citizens as well as for the courts which
settle disputes between them.
Abstract: Groundwater inflow to the tunnels is one of the most
important problems in tunneling operation. The objective of this
study is the investigation of model dimension effects on tunnel inflow
assessment in discontinuous rock masses using numerical modeling.
In the numerical simulation, the model dimension has an important
role in prediction of water inflow rate. When the model dimension is
very small, due to low distance to the tunnel border, the model
boundary conditions affect the estimated amount of groundwater flow
into the tunnel and results show a very high inflow to tunnel. Hence,
in this study, the two-dimensional universal distinct element code
(UDEC) used and the impact of different model parameters, such as
tunnel radius, joint spacing, horizontal and vertical model domain
extent has been evaluated. Results show that the model domain extent
is a function of the most significant parameters, which are tunnel
radius and joint spacing.
Abstract: In this paper we propose a discrete tracking control of
nonholonomic mobile robots with two degrees of freedom. The
electromechanical model of a mobile robot moving on a horizontal
surface without slipping, with two rear wheels controlled by two
independent DC electric, and one front roal wheel is considered. We
present backstepping design based on the Euler approximate discretetime
model of a continuous-time plant. Theoretical considerations are
verified by numerical simulation.
Abstract: This paper reports the numerical simulation of doublediffusive
natural convection flows within a horizontal annular filled
with a saturated porous medium. The analysis concerns the influence
of the different parameters governing the problem, namely, the
Rayleigh number Ra, the Lewis number Le and the buoyancy ratio N,
on the heat and mass transfer and on the flow structure, in the case of
a fixed radius ratio R = 2. The numerical model used for the
discretization of the dimensionless equations governing the problem
is based on the finite difference method, using the ADI scheme. The
study is focused on steady-state solutions in the cooperation situation.
Abstract: We assessed the ecology of the organic and mineral soil
layers of laurel-leaved (BB-1) and Cryptomeria japonica (BB-2 and Pw)
forests in the Kasugayama Hill Primeval Forest (Nara, Japan). The soil
respiration rate was higher in the deeper horizons (F and H) of organic
layers than in those of mineral soil layers, suggesting organic layers
may be where active microbial metabolism occurs. Respiration rates in
the soil of BB-1, BB-2 and Pw forests were closely similar at 5 and 10°C.
However, the soil respiration rate increased in proportion to
temperatures of 15°C or above. We therefore consider the activity of
soil microorganisms to markedly decrease at temperatures below 10°C.
At a temperature of 15°C or above, the soil respiration rate in the BB-1
organic layers was higher than in those of the BB-2 and Pw organic
layers, due to differences in forest vegetation that appeared to
influence several salient soil properties, particularly pH and the carbon
(C) and nitrogen (N) content of the F and H horizons.
Abstract: Theory of interpretation of electromagnetic fields studied in the electrical prospecting with direct current is mainly developed for the case of a horizontal surface observation. However in practice we often have to work in difficult terrain surface. Conducting interpretation without the influence of topography can cause non-existent anomalies on sections. This raises the problem of studying the impact of different shapes of ground surface relief on the results of electrical prospecting's research. This research examines the numerical solutions of the direct problem of electrical prospecting for two-dimensional and three-dimensional media, taking into account the terrain. The problem is solved using the method of integral equations. The density of secondary currents on the relief surface is obtained.
Abstract: Comparing other methods of waste water treatment,
constructed wetlands are one of the most fascinating practices
because being a natural process they are eco-friendly have low
construction and maintenance cost and have considerable capability
of wastewater treatment. The current research was focused mainly on
comparison of Ranunculus muricatus and Typha latifolia as wetland
plants for domestic wastewater treatment by designing and
constructing efficient pilot scale horizontal subsurface flow
mesocosms. Parameters like chemical oxygen demand, biological
oxygen demand, phosphates, sulphates, nitrites, nitrates, and
pathogenic indicator microbes were studied continuously with
successive treatments. Treatment efficiency of the system increases
with passage of time and with increase in temperature. Efficiency of
T. latifolia planted setups in open environment was fairly good for
parameters like COD and BOD5 which was showing reduction up to
82.5% for COD and 82.6% for BOD5 while DO was increased up to
125%. Efficiency of R. muricatus vegetated setup was also good but
lowers than that of T. latifolia planted showing 80.95% removal of
COD and BOD5. Ranunculus muricatus was found effective in
reducing bacterial count in wastewater. Both macrophytes were
found promising in wastewater treatment.
Abstract: In this paper, effects of using Alumina-water
nanofluid on the rate of heat transfer have been investigated
numerically. Physical model is a square enclosure with insulated top
and bottom horizontal walls, while the vertical walls are kept at
different constant temperatures. Two appropriate models are used to
evaluate the viscosity and thermal conductivity of nanofluid. The
governing stream-vorticity equations are solved using a second order
central finite difference scheme, coupled to the conservation of mass
and energy. The study has been carried out for the Richardson
number 0.1 to 10 and the solid volume fraction 0 to 0.04. Results are
presented by isotherms lines, average Nusselt number and normalized
Nusselt number in different range of φ and Ri for forced, combined
and natural convection dominated regime. It is found that higher heat
transfer rate is predicted when the effects of nanoparticle is taken into
account.
Abstract: Numerical studies were conducted using Lattice
Boltzmann Method (LBM) to study the natural convection in a square
cavity in the presence of roughness. An algorithm based on a single
relaxation time Bhatnagar-Gross-Krook (BGK) model of Lattice
Boltzmann Method (LBM) was developed. Roughness was
introduced on both the hot and cold walls in the form of sinusoidal
roughness elements. The study was conducted for a Newtonian fluid
of Prandtl number (Pr) 1.0. The range of Ra number was explored
from 10^3 to 10^6 in a laminar region. Thermal and hydrodynamic
behavior of fluid was analyzed using a differentially heated square
cavity with roughness elements present on both the hot and cold wall.
Neumann boundary conditions were introduced on horizontal walls
with vertical walls as isothermal. The roughness elements were at the
same boundary condition as corresponding walls. Computational
algorithm was validated against previous benchmark studies
performed with different numerical methods, and a good agreement
was found to exist. Results indicate that the maximum reduction in
the average heat transfer was 16.66 percent at Ra number 10^5.