Abstract: The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.
Abstract: Knowledge and IT inputs to other industrial production have become more important as a key factor for the competitiveness of national and regional economies, such as knowledge economies in smart cities. Knowledge and IT industries lead the industrial innovation and technical (r)evolution through low cost, high efficiency in production, and by creating a new value chain and new production path chains, which is referred as knowledge and IT dynamics. This study aims to investigate the knowledge and IT dynamics in Korea, which are analyzed through the input-output model and structural path analysis. Twenty-eight industries were reclassified into seven categories; Agriculture and Mining, IT manufacture, Non-IT manufacture, Construction, IT-service, Knowledge service, Non-knowledge service to take close look at the knowledge and IT dynamics. Knowledge and IT dynamics were analyzed through the change of input output coefficient and multiplier indices in terms of technical innovation, as well as the changes of the structural paths of the knowledge and IT to other industries in terms of new production value creation from 1985 and 2010. The structural paths of knowledge and IT explain not only that IT foster the generation, circulation and use of knowledge through IT industries and IT-based service, but also that knowledge encourages IT use through creating, sharing and managing knowledge. As a result, this paper found the empirical investigation on the knowledge and IT dynamics of the Korean economy. Knowledge and IT has played an important role regarding the inter-industrial transactional input for production, as well as new industrial creation. The birth of the input-output production path has mostly originated from the knowledge and IT industries, while the death of the input-output production path took place in the traditional industries from 1985 and 2010. The Korean economy has been in transition to a knowledge economy in the Smart City.
Abstract: In this paper, behavior of an oscillator under injection of another signal has been investigated. Also, variation of output signal amplitude versus injected signal phase variation, the effect of varying the amplitude of injected signal and quality factor of the oscillator has been investigated. The results show that the locking time depends on phase and the best locking time happens at 180-degrees phase. Also, the effect of injected lock has been discussed. Simulations show that the locking time decreases with signal injection to bulk. Locking time has been investigated versus various phase differences. The effect of phase and amplitude changes on locking time of a typical LC oscillator in 180 nm technology has been investigated.
Abstract: In this paper, the effect of the injected current and temperature into the output power of the laser diode module operating at 808nm were applied, studied and discussed. Low power diode laser was employed as a source. The experimental results were demonstrated and then the output power of laser diode module operating at 808nm was clearly changed by the thermal temperature and injected current. The output power increases by the increasing the injected current and temperature. We also showed that the increasing of the injected current results rising in heat, which also, results into decreasing of the laser diode output power during the highest temperature as well. The best ranges of characteristics made by diode module operating at 808nm were carefully handled and determined.
Abstract: To be successful in today’s competitive global environment, manufacturing industry must be able to respond quickly to changes in technology. These changes in technology introduce new risks and hazards. The management of risk/hazard in a manufacturing process recommends method through which the success rate of an organization can be increased. Thus, there is a continual need for manufacturing industries to invest significant amount of resources in risk management, which in turn optimizes the production output and profitability of any manufacturing industry (if implemented properly). To help improve the existing risk prevention and mitigation practices in Small and Medium Enterprise (SME) in Nigeria Manufacturing Industries (NMI), the researcher embarks on this research to develop a systematic Risk Management process.
Abstract: The paper describes the use of subspace based
identification methods for auto tuning of a state space control system.
The plant is an unstable but self balancing transport robot. Because
of the unstable character of the process it has to be identified
from closed loop input-output data. Based on the identified model
a state space controller combined with an observer is calculated. The
subspace identification algorithm and the controller design procedure
is combined to a auto tuning method. The capability of the approach
was verified in a simulation experiments under different process
conditions.
Abstract: The economic development benefits of wind energy may be the most tangible basis for the local and state officials’ interests. In addition to the direct salaries associated with building and operating wind projects, the wind energy industry provides indirect jobs and benefits. The optimal planning of a wind farm is one most important topic in renewable energy technology. Many methods have been implemented to optimize the cost and output benefit of wind farms, but the contribution of this paper is mentioning different types of service providers and also time of installation of wind turbines during planning horizon years. Genetic algorithm (GA) is used to optimize the problem. It is observed that an appropriate layout of wind farm can cause to minimize the different types of cost.
Abstract: Vehicle is one of the most influential and complex
product worldwide, which affects people’s life, state of the
environment and condition of the economy (all aspects of sustainable
development concept) during each stage of lifecycle. With the
increase of vehicles’ number, there is growing potential for
management of End of Life Vehicle (ELV), which is hazardous
waste. From one point of view, the ELV should be managed to ensure
risk elimination, but from another point, it should be treated as a
source of valuable materials and spare parts. In order to obtain
materials and spare parts, there are established recycling networks,
which are an example of sustainable policy realization at the national
level. The basic object in the polish recycling network is dismantling
facility. The output material streams in dismantling stations include
waste, which very often generate costs and spare parts, that have the
biggest potential for revenues creation. Both outputs are stored into
warehouses, according to the law. In accordance to the revenue
creation and sustainability potential, it has been placed a strong
emphasis on storage process. We present the concept of storage
method, which takes into account the specific of the dismantling
facility in order to support decision-making process with regard to the
principles of sustainable development. The method was developed on
the basis of case study of one of the greatest dismantling facility in
Poland.
Abstract: This paper describes an approach to detect the
transmitted signals for 2×2 Multiple Input Multiple Output (MIMO)
setup using roulette wheel based ant colony optimization technique.
The results obtained are compared with classical zero forcing and
least mean square techniques. The detection rates achieved using
this technique are consistently larger than the one achieved using
classical methods for 50 number of attempts with two different
antennas transmitting the input stream from a user. This paves the
path to use alternative techniques to improve the throughput achieved
in advanced networks like Long Term Evolution (LTE) networks.
Abstract: The influence of canned cycles and cutting parameters on hole quality in cryogenic drilling has been investigated experimentally and analytically. A three-level, three-parameter experiment was conducted by using the design-of-experiment methodology. The three levels of independent input parameters were the following: for canned cycles—a chip-breaking canned cycle (G73), a spot drilling canned cycle (G81), and a deep hole canned cycle (G83); for feed rates—0.2, 0.3, and 0.4 mm/rev; and for cutting speeds—60, 75, and 100 m/min. The selected work and tool materials were aluminum 6061-6T and high-speed steel (HSS), respectively. For cryogenic cooling, liquid nitrogen (LN2) was used and was applied externally. The measured output parameters were the three widely used quality characteristics of drilled holes—diameter error, circularity, and surface roughness. Pareto ANOVA was applied for analyzing the results. The findings revealed that the canned cycle has a significant effect on diameter error (contribution ratio 44.09%) and small effects on circularity and surface finish (contribution ratio 7.25% and 6.60%, respectively). The best results for the dimensional accuracy and surface roughness were achieved by G81. G73 produced the best circularity results; however, for dimensional accuracy, it was the worst level.
Abstract: In this paper, we present a low complexity hybrid scheme using conventional selective mapping (C-SLM) and clipping algorithms to reduce the high peak-to-average power ratio (PAPR) of orthogonal frequency division multiplexing (OFDM) signal. In the proposed scheme, the input data sequence (X) is divided into two sub-blocks, then clipping algorithm is applied to the first sub-block, whereas C-SLM algorithm is applied to the second sub-block in order to reduce both computational complexity and PAPR. The resultant time domain OFDM signal is obtained by combining the output of two sub-blocks. The simulation results show that the proposed hybrid scheme provides 0.45 dB PAPR reduction gain at CCDF value of 10-2 and 52% of computational complexity reduction when compared to C-SLM scheme at the expense of slight degradation in bit error rate (BER) performance.
Abstract: The underlying principle behind the harmonization in international education does not solely aim for the comparability but also the compatibility of outputs produced. The international standard in the different professions particularly in engineering defines the required graduate attributes to attain suitable qualifications and recognitions. This study described the language practices of the Electronics Engineering students of Bulacan State University, Philippines who will be deployed for their internship program. The purpose of the study was achieved by determining the language proficiency of the students in terms of speaking, listening, reading, and writing, and checking the adherence of the University to the commitment of intensifying community building for the Association of Southeast Asian Nation Vision 2020. The analysis of variance of the variables defined the significance between the causal variables and dependent variables. Thus, this study identified the mechanism that would regulate language practices in the Electronics Engineering program.
Abstract: This paper measures technical and scale efficiencies of 40 Indian sugar companies for the period from 2004-05 to 2013-14. The efficiencies are estimated through input-oriented DEA models using one output variable—value of output (VOP) and five input variables—capital cost (CA), employee cost (EMP), raw material (RW), energy & fuel (E&F) and other manufacturing expenses (OME). The sugar companies are classified into integrated and non-integrated categories to know which one achieves higher level of efficiency. Sources of inefficiency in the industry are identified through decomposing the overall technical efficiency (TE) into pure technical efficiency (PTE) and scale efficiency (SE). The paper also estimates input-reduction targets for relatively inefficient companies and suggests measures to improve their efficiency level. The findings reveal that the TE does not evince any trend rather it shows fluctuations across years, largely due to erratic and cyclical pattern of sugar production. Further, technical inefficiency in the industry seems to be driven more by the managerial inefficiency than the scale inefficiency, which implies that TE can be improved through better conversion of inputs into output.
Abstract: A hybrid energy system is a combination of renewable energy sources with back up, as well as a storage system used to respond to given load energy requirements. Given that the electrical output of each renewable source is fluctuating with changes in weather conditions, and since the load demand also varies with time; one of the main attributes of hybrid systems is to be able to respond to the load demand at any time by optimally controlling each energy source, storage and back-up system. The induced optimization problem is to compute the optimal operation control of the system with the aim of minimizing operation costs while efficiently and reliably responding to the load energy requirement. Current optimization research and development on hybrid systems are mainly focusing on the sizing aspect. Thus, the aim of this paper is to report on the state-of-the-art of optimal operation control of hybrid renewable energy systems. This paper also discusses different challenges encountered, as well as future developments that can help in improving the optimal operation control of hybrid renewable energy systems.
Abstract: Matching an embedded electronic application with a
cantilever vibration energy harvester remains a difficult endeavour
due to the large number of factors influencing the output power.
In the presented work, complementary balanced energy harvester
parametrization is used as a methodology for simplification of
harvester integration in electronic applications. This is achieved
by a dual approach consisting of an adaptation of the general
parametrization methodology in conjunction with a straight forward
harvester benchmarking strategy. For this purpose, the design and
implementation of a suitable user friendly cantilever energy harvester
benchmarking platform is discussed. Its effectiveness is demonstrated
by applying the methodology to a commercially available Mide
V21BL vibration energy harvester, with excitation amplitude and
frequency as variables.
Abstract: Use and abuse of drugs by teens is very common and can have dangerous consequences. The drugs contribute to physical and sexual aggression such as assault or rape. Some teenagers regularly use drugs to compensate for depression, anxiety or a lack of positive social skills. Teen resort to smoking should not be minimized because it can be "gateway drugs" for other drugs (marijuana, cocaine, hallucinogens, inhalants, and heroin). The combination of teenagers' curiosity, risk taking behavior, and social pressure make it very difficult to say no. This leads most teenagers to the questions: "Will it hurt to try once?" Nowadays, technological advances are changing our lives very rapidly and adding a lot of technologies that help us to track the risk of drug abuse such as smart phones, Wireless Sensor Networks (WSNs), Internet of Things (IoT), etc. This technique may help us to early discovery of drug abuse in order to prevent an aggravation of the influence of drugs on the abuser. In this paper, we have developed a Decision Support System (DSS) for detecting the drug abuse using Artificial Neural Network (ANN); we used a Multilayer Perceptron (MLP) feed-forward neural network in developing the system. The input layer includes 50 variables while the output layer contains one neuron which indicates whether the person is a drug addict. An iterative process is used to determine the number of hidden layers and the number of neurons in each one. We used multiple experiment models that have been completed with Log-Sigmoid transfer function. Particularly, 10-fold cross validation schemes are used to access the generalization of the proposed system. The experiment results have obtained 98.42% classification accuracy for correct diagnosis in our system. The data had been taken from 184 cases in Jordan according to a set of questions compiled from Specialists, and data have been obtained through the families of drug abusers.
Abstract: In this paper, a vivid simulated study has been made on 35 GHz Ka-band window frequency in order to judge and compare the DC and high frequency properties of cubic ZnB-GaN with the existing hexagonal 4H-SiC. A flat profile p+pnn+ DDR structure of impatt is chosen and is optimized at a particular bias current density with respect to efficiency and output power taking into consideration the effect of mobile space charge also. The simulated results obtained reveals the strong potentiality of impatts based on both cubic ZnB-GaN and hexagonal 4H-SiC. The DC-to-millimeter wave conversion efficiency for cubic ZnB-GaN impatt obtained is 50% with an estimated output power of 2.83 W at an optimized bias current density of 2.5×108 A/m2. The conversion efficiency and estimated output power in case of hexagonal 4H-SiC impatt obtained is 22.34% and 40 W respectively at an optimum bias current density of 0.06×108 A/m2.
Abstract: Natural preservatives have been used as alternatives to traditional chemical preservatives; however, a limited number have been commercially developed and many remain to be investigated as sources of safer and effective antimicrobials. In this study, we have been investigating the antimicrobial activity of an extract of Glycyrrhiza glabra (liquorice) that was provided as a waste material from the production of liquorice flavourings for the food industry, and to investigate if this retained the expected antimicrobial activity so it could be used as a natural preservative. Antibacterial activity of liquorice extract was screened for evidence of growth inhibition against eight species of Gram-negative and Gram-positive bacteria, including Listeria monocytogenes, Listeria innocua, Staphylococcus aureus, Enterococcus faecalis and Bacillus subtilis. The Gram-negative bacteria tested include Pseudomonas aeruginosa, Escherichia coli and Salmonella typhimurium but none of these were affected by the extract. In contrast, for all of the Gram-positive bacteria tested, growth was inhibited as monitored using optical density. However parallel studies using viable count indicated that the cells were not killed meaning that the extract was bacteriostatic rather than bacteriocidal. The Minimum Inhibitory Concentration [MIC] and Minimum Bactericidal Concentration [MBC] of the extract was also determined and a concentration of 50 µg ml-1 was found to have a strong bacteriostatic effect on Gram-positive bacteria. Microscopic analysis indicated that there were changes in cell shape suggesting the cell wall was affected. In addition, the use of a reporter strain of Listeria transformed with the bioluminescence genes luxABCDE indicated that cell energy levels were reduced when treated with either 12.5 or 50 µg ml-1 of the extract, with the reduction in light output being proportional to the concentration of the extract used. Together these results suggest that the extract is inhibiting the growth of Gram-positive bacteria only by damaging the cell wall and/or membrane.
Abstract: The correct estimation of reference evapotranspiration (ETₒ) is required for effective irrigation water resources planning and management. However, there are some variables that must be considered while estimating and modeling ETₒ. This study therefore determines the multivariate analysis of correlated variables involved in the estimation and modeling of ETₒ at Vaalharts irrigation scheme (VIS) in South Africa using Principal Component Analysis (PCA) technique. Weather and meteorological data between 1994 and 2014 were obtained both from South African Weather Service (SAWS) and Agricultural Research Council (ARC) in South Africa for this study. Average monthly data of minimum and maximum temperature (°C), rainfall (mm), relative humidity (%), and wind speed (m/s) were the inputs to the PCA-based model, while ETₒ is the output. PCA technique was adopted to extract the most important information from the dataset and also to analyze the relationship between the five variables and ETₒ. This is to determine the most significant variables affecting ETₒ estimation at VIS. From the model performances, two principal components with a variance of 82.7% were retained after the eigenvector extraction. The results of the two principal components were compared and the model output shows that minimum temperature, maximum temperature and windspeed are the most important variables in ETₒ estimation and modeling at VIS. In order words, ETₒ increases with temperature and windspeed. Other variables such as rainfall and relative humidity are less important and cannot be used to provide enough information about ETₒ estimation at VIS. The outcome of this study has helped to reduce input variable dimensionality from five to the three most significant variables in ETₒ modelling at VIS, South Africa.
Abstract: In this paper, we consider the two-stage compensator
designs of SISO plants. As an investigation of the characteristics of
the two-stage compensator designs, which is not well investigated
yet, of SISO plants, we implement three dimensional visualization
systems of output signals and optimization system for SISO plants by
the parametrization of stabilizing controllers based on the two-stage
compensator design. The system runs on Mathematica by using
“Three Dimensional Surface Plots,” so that the visualization can
be interactively manipulated by users. In this paper, we use the
discrete-time LTI system model. Even so, our approach is the
factorization approach, so that the result can be applied to many
linear models.