Abstract: The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyzes transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.
Abstract: L-asparagine admixture Paranitrophenol (LAPNP) single crystals were grown successfully by solution method with slow evaporation technique at room temperature. Crystals of size 12mm×5 mm×3mm have been obtained in 15 days. The grown crystals were Brown color and transparent. The solubility of the grown samples has been found out at various temperatures. The lattice parameters of the grown crystals were determined by X-ray diffraction technique. The reflection planes of the sample were confirmed by the powder X-ray diffraction study and diffraction peaks were indexed. Fourier transform infrared (FTIR) studies were used to confirm the presence of various functional groups in the crystals. UV–visible absorption spectrum was recorded to study the optical transparency of grown crystal. The nonlinear optical (NLO) property of the grown crystal was confirmed by Kurtz–Perry powder technique and a study of its second harmonic generation efficiency in comparison with potassium dihydrogen phosphate (KDP) has been made. The mechanical strength of the crystal was estimated by Vickers hardness test. The grown crystals were subjected to thermo gravimetric and differential thermal analysis (TG/DTA). The dielectric behavior of the sample was also studied
Abstract: The importance of MSMEs in India became crucial in rural areas because it promoted economic growth. MSMEs play a significant role in the economic growth of the country owing to production, exports and employment. Technology development reflect a critical way in which organization respond to either technological or market challenges. The present survey examines the characteristics of technology development in MSMEs. The results show that Indian MSMEs do not co-operate with universities and R&D institutes. Government policies also affect the technology development activities. The awareness about the R&D infrastructure is very low as shown by the results in the study. There is a need to understand and assess the real needs of the MSMEs and accordingly devise approaches that ensure their sustainable growth.
Abstract: We consider a spin-1/2 particle interacting with a time-dependent magnetic field using path integral formalism. The propagator is first of all written in the standard form replacing the spin by two fermionic oscillators via the Schwinger model. The propagator
is then exactly determined, thanks to a simple transformation, and the transition probability is deduced.
Abstract: Downlink/Uplink (DL/UL) time slot allocation (TSA) in time division duplex (TDD) systems is generally uniform for all the cells. This TSA however is not efficient in case of different traffic asymmetry ratios in different cells. We first propose a new 3-coordinate architecture to identify cells in an orthogonal frequency division multiple access (OFDMA) system where each cell is divided into three sectors. Then, this coordinate system is used to derive a TSA for symmetric traffic. Mathematical analysis and simulations are used to show that the proposed TSA outperforms the traditional all uniform type of TSA in terms of total intercellular interference, even under uniform symmetrical traffic. Two adaptation strategies are further proposed to adjust the proposed TSA to asymmetrical traffic with different DL/UL traffic ratios in different cells. Further simulation results show that the adaptation strategies also yield higher signal-to-interference ratio (SIR).
Abstract: Fully reusable spaceplanes do not exist as yet. This implies that design-qualification for optimized highly-integrated forebody-inlet configuration of booster-stage vehicle cannot be based on archival data of other spaceplanes. Therefore, this paper proposes a novel TIPSO-SVM expert system methodology. A non-trivial problem related to optimization and classification of hypersonic forebody-inlet configuration in conjunction with mass-model of the two-stage-to-orbit (TSTO) vehicle is solved. The hybrid-heuristic machine learning methodology is based on two-step improved particle swarm optimizer (TIPSO) algorithm and two-step support vector machine (SVM) data classification method. The efficacy of method is tested by first evolving an optimal configuration for hypersonic compression system using TIPSO algorithm; thereafter, classifying the results using two-step SVM method. In the first step extensive but non-classified mass-model training data for multiple optimized configurations is segregated and pre-classified for learning of SVM algorithm. In second step the TIPSO optimized mass-model data is classified using the SVM classification. Results showed remarkable improvement in configuration and mass-model along with sizing parameters.
Abstract: In this study, the in vitro anticholinesterase activity of
the volatile oils of both O. basilicum and O. africanum was
investigated and both samples showed significant activity. The major
constituents of the two oils were isolated using several column
chromatographies. Linalool, 1,8-cineol and eugenol were isolated
from the volatile oil of O. basilicum and camphor was isolated from
the volatile oil of O. africanum. The anticholinesterase activities of
the isolated compounds were also evaluated where 1,8-cineol showed
the highest inhibitory activity followed by camphor. To confirm these
activities, learning and memory enhancing effects were tested in
mice. Memory impairment was induced by scopolamine, a
cholinergic muscarinic receptor antagonist. Anti-amnesic effects of
both volatile oils and their terpenoids were investigated by the
passive avoidance task in mice. We also examined their effects on
brain acetylcholinesterase activity. Results showed that scopolamineinduced
cognitive dysfunction was significantly attenuated by
administration of the volatile oils and their terpenoids, eugenol and
camphor, in the passive avoidance task and inhibited brain
acetylcholinesterase activity. These results suggest that O. basilicum
and O. africanum volatile oils can be good candidates for further
studies on Alzheimer’s disease via their acetylcholinesterase
inhibitory actions.
Abstract: Aldehyde oxidase is molybdo-flavoenzyme involved in the oxidation of hundreds of endogenous and exogenous and N-heterocyclic compounds and environmental pollutants. Uncharged N-heterocyclic aromatic compounds such phenanthridine are commonly distributed pollutants in soil, air, sediments, surface water and groundwater, and in animal and plant tissues. Phenanthridine as uncharged N-heterocyclic aromatic compound was incubated with partially purified aldehyde oxidase from rainbow trout fish liver. Reversed-phase HLPC method was used to separate the oxidation products from phenanthridine and the metabolite was identified. The 6(5H)-phenanthridinone was identified the major metabolite by partially purified aldehyde oxidase from fish liver. Kinetic constant for the oxidation reactions were determined spectrophotometrically and showed that this substrate has a good affinity (Km = 78 ± 7.6µM) for hepatic aldehyde oxidase, will be a significant pathway. This study confirms that partially purified aldehyde oxidase from fish liver is indeed the enzyme responsible for the in vitro production 6(5H)-phenanthridinone metabolite as it is a major metabolite by mammalian aldehyde oxidase, coupled with a relatively high oxidation rate (0.77± 0.03 nmol/min/mg protein). In addition, the kinetic parameters of hepatic fish aldehyde oxidase towards the phenanthridine substrate indicate that in vitro biotransformation by hepatic fish aldehyde oxidase will be a significant pathway. This study confirms that partially purified aldehyde oxidase from fish liver is indeed the enzyme responsible for the in vitro production 6(5H)-phenanthridinone metabolite as it is a major metabolite by mammalian aldehyde oxidase.
Abstract: Complex power flow distribution factors, which relate line complex power flows to the bus injected complex powers, have been widely used in various power system planning and analysis studies. In particular, AC distribution factors have been used extensively in the recent power and energy pricing studies in free electricity market field. As was demonstrated in the existing literature, many of the electricity market related costing studies rely on the use of the distribution factors. These known distribution factors, whether the injection shift factors (ISF’s) or power transfer distribution factors (PTDF’s), are linear approximations of the first order sensitivities of the active power flows with respect to various variables. This paper presents a novel model for evaluating the universal distribution factors (UDF’s), which are appropriate for an extensive range of power systems analysis and free electricity market studies. These distribution factors are used for the calculations of lines complex power flows and its independent of bus power injections, they are compact matrix-form expressions with total flexibility in determining the position on the line at which line flows are measured. The proposed approach was tested on IEEE 9-Bus system. Numerical results demonstrate that the proposed approach is very accurate compared with exact method.
Abstract: This paper analyzes innovation trends in Latin America countries by means of the number of patent applications filed by residents and non residents during the period 1965 to 2012. Making use of patent data released by the World Intellectual Property Organization (WIPO), we search for the presence of multiple structural changes in patent application series in Argentina, Brazil Chile, and Mexico. These changes may suggest that firms’ innovative activity has been modified as a result of implementing a particular science, technology and innovation (STI) policy. Accordingly, the new regulations implemented in these countries during 1980s and 1990s have influenced their intellectual property regimes. The question conducting this research is thus how STI policies in these countries have affected their innovation activity? The results achieved in this research confirm the existence of multiple structural changes in the series of patent applications resulting from STI policies implemented in these countries.
Abstract: This study investigated the improvement in concrete properties with addition of cellulose, steel, carbon and PET fibers. Each fiber was added at four percentages to the fresh concrete, which was moist-cured for 28-days and then tested for compressive, flexural and tensile strengths. Changes in strength and increases in cost were analyzed. Results showed that addition of cellulose caused a decrease between 9.8% and 16.4% in compressive strength. This range may be acceptable as cellulose fibers can significantly increase the concrete resistance to fire, and freezing and thawing cycles. Addition of steel fibers to concreteincreased the compressive strength by up to 20%. Increases 121.5% and 80.7% were reported in tensile and flexural strengths respectively. Carbon fibers increased flexural and tensile strengths by up to 11% and 45%, respectively. Concrete strength properties decreased after the addition of PET fibers. Results showed that improvement in strength after addition of steel and carbon fibers may justify the extra cost of fibers.
Abstract: This study explored the morphological characteristics and effects of pollination methods on fruit set and characteristics in 4 red pitaya (Hylocereus spp.) clones. The distinctive morphological recognition and classification among pitaya clones were confirmed by the stem, flower and fruit features. The fruit production season was indicated from the beginning of May to the end of August – the beginning of September with 6-7 flowering cycles per year. The floral stage took from 15-19 days and fruit duration spent 30–32 days. VN White, fully self-compatible, obtained high fruit set rates (80.0–90.5%) in all pollination treatments and the maximum fruit weight (402.6g) in hand self- and (403.4g) in open-pollination. Chaozhou 5 was partially self-compatible while Orejona and F11 were completely self-incompatible. Hand cross-pollination increased significantly fruit set (95.8; 88.4 and 90.2%) and fruit weight (374.2; 281.8 and 416.3 g) in Chaozhou 5, Orejona, and F11, respectively. TSS contents were not much influenced by pollination methods.
Abstract: In this experiment Polystyrene/Zinc-oxide (PS/ZnO) nanocomposite fibers were produced by electrospinning technique using limonene as a green solvent. First, the morphology of electrospun pure polystyrene (PS) and PS/ZnO nanocomposite fibers investigated by SEM. Results showed the PS fiber diameter decreased by increasing concentration of Zinc Oxide nanoparticles (ZnO NPs). Thermo Gravimetric Analysis (TGA) results showed thermal stability of nanocomposites increased by increasing ZnO NPs in PS electrospun fibers. Considering Differential Scanning Calorimeter (DSC) thermograms for electrospun PS fibers indicated that introduction of ZnO NPs into fibers affects the glass transition temperature (Tg) by reducing it. Also, UV protection properties of nanocomposite fibers were increased by increasing ZnO concentration. Evaluating the effect of metal oxide NPs amount on mechanical properties of electrospun layer showed that tensile strength and elasticity modulus of the electrospun layer of PS increased by addition of ZnO NPs. X-ray diffraction (XRD) pattern of nanopcomposite fibers confirmed the presence of NPs in the samples.
Abstract: Dynamic tests are an important step of the design of engineering structures, because the accuracy of predictions of theoretical–numerical procedures can be assessed. In experimental test of moving loads that is one of the major research topics, the load is modeled as a simple moving mass or a small vehicle. This paper deals with the applicability of Non-contact Moving Load (NML) for vibration analysis. For this purpose, an experimental set-up is designed to generate the different types of NML including constant and harmonic. The proposed method relies on pressurized air which is useful, especially when dealing with fragile or sensitive structures. To demonstrate the performance of this system, the set-up is employedfor a modal analysis of a beam and detecting crack of the beam.The obtained results indicate that the experimental set-up for NML can be an attractive alternative to the moving load problems.
Abstract: Disaster preparedness is a key success factor for any effective disaster management practices. This paper evaluates the disaster preparedness and management in Saudi Arabia using an empirical investigation approach. It presents the results of the survey conducted by interviewing representatives of the Saudi decision-makers and administrators responsible for disaster control in Jeddah before, during and after flooding in 2009 and 2010. First, demographics of the respondents are presented, followed by quantitative analysis of their views and experiences regarding the Kingdom’s readiness before and after each flood. This is shown as a series of dependent and independent variables. Following this is a list of respondents’ priorities for disaster preparation in the Kingdom.
Abstract: Since nickel is a known toxic and carcinogenic metal, the present study was designed to evaluate the level of nickel released into the saliva of orthodontic patients. Non-stimulated saliva was collected from 18 patients attending The Orthodontic Clinic of Dental Faculty of Benghazi University. Patients were divided into two groups and level of nickel was determined by atomic absorption spectrophotometry. Nickel concentration value (mg/L) in first group prior to starting treatment was 0.097± 0.071. An increase in level of nickel was followed by decrease 4 and 8 weeks after applying the arch wire (0.208± 0.112) and (0.077±0.056 mg/L) respectively. Nickel levels in saliva of the second group were showed minimal variation and ranged from 0.061± 0.044mg/L to 0.083±0.054 throughout period of study. It may be concluded that there could be a release of nickel from the appliances used in first group but it doesn't reach toxic level in saliva.
Abstract: The most important mathematical operation for any computing system is addition. An efficient adder can be of greater assistance in designing of any arithmetic circuits. Quantum-dot Cellular Automata (QCA) is a promising nanotechnology to create electronic circuits for computing devices and suitable candidate for next generation of computing systems. The article presents a modest approach to implement a novel XOR gate. The gate is simple in structure and powerful in terms of implementing digital circuits. By applying the XOR gate, the hardware requirement for a QCA circuit can be decrease and circuits can be simpler in level, clock phase and cell count. In order to verify the functionality of the proposed device some implementation of Half Adder (HA) and Full Adder (FA) is checked by means of computer simulations using QCA-Designer tool. Simulation results and physical relations confirm its usefulness in implementing every digital circuit.
Abstract: Sand cast samples of the as-received 66/34Mg-Al alloy were first homogenized at 4900C and then divided into three groups on which annealing, normalising and artificial ageing were respectively carried out. Thermal ageing of the samples involved treatment at 5000C, soaked for 4 hours and quenched in water at ambient temperature followed by tempering at 2000C for 2 hours. Test specimens were subjected to microstructure and mechanical analyses and the results compared. Precipitation of significant volume of stable Mg17Al12 crystals in the aged specimen’s matrix conferred superior mechanical characteristics compared with the annealed, normalized and as-cast specimens. The ultimate tensile strength was 93.4MPa with micro-hardness of 64.9HRC and impact energy (toughness) of 4.05J. In particular, its Young modulus was 10.4GPa which compared well with that of cortical (trabecule) bone’s modulus that varies from 12-17GPa.
Abstract: This paper deals with the conceptual design of Experimental Helium Cooling Loop (EHCL) for Indian Test Blanket Module (TBM) and its related thermal hydraulic experiments. Indian TBM team is developing Lead Lithium cooled Ceramic Breeder (IN-LLCB) TBM to be tested in ITER. The TBM box structure is cooled by high pressure (8 MPa) and high temperature (300-500C) helium gas.
The first wall of TBM made of complex channel geometry having several parallel channels carrying helium gas for efficient heat extraction. Several mock-ups of these channels need to be tested before finalizing the TBM first wall design and fabrication. Besides the individual testing of such mock-ups of breeding blanket, the testing of Pb-Li to helium heat exchanger, the operational experience of helium loop and understanding of the behavior of high pressure and high temperature system components are very essential for final development of Helium Cooling System for LLCB TBM in ITER. The main requirements and characteristics of the EHCL and its conceptual design are presented in this paper.
Abstract: Forest areas are particularly susceptible to fires, which are often manmade. One of the most fire affected forest regions in the world is the Mediterranean. Libya, in the Mediterranean region, has soils that are considered to be arid except in a small area called Aljabal Alakhdar (Green mountain), which is the geographic area covered by this study. Like other forests in the Mediterranean it has suffered extreme degradation. This is mainly due to people removing fire wood, or sometimes converting forested areas to agricultural use, as well as fires which may alter several soil chemical and physical properties. The purpose of this study was to evaluate the effects of fires on the physical properties of soil of Aljabal Alakhdar forest in the north-east of Libya. The physical properties of soil following fire in two geographic areas have been determined, with those subjected to the fire compared to those in adjacent unburned areas in one coastal and one mountain site. Physical properties studied were: soil particle size (soil texture), soil water content, soil porosity and soil particle density. For the first time in Libyan soils, the effect of burning on the magnetic susceptibility properties of soils was also tested. The results showed that the soils in both study sites, irrespective of burning or depth fell into the category of a silt loam texture, low water content, homogeneity of porosity of the soil profiles, relatively high soil particle density values and there is a much greater value of the soil magnetic susceptibility in the top layer from both sites except for the soil water content and magnetic susceptibility, fire has not had a clear effect on the soils’ physical properties.