Abstract: Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.
Abstract: In this study, Ti-5Al-2.5Fe alloy was prepared by powder metallurgy. The elemental titanium, aluminum, and iron powders were mechanically alloyed for 10 h in a vacuum atmosphere. A stainless steel jar and stainless steel balls were used for mechanical alloying. The alloyed powders were then sintered by vacuum hot pressing at 950 °C for a soaking time of 30 minutes. Pure titanium was also sintered at the same conditions for comparison of mechanical properties and microstructural behavior. The samples were investigated by scanning electron microscopy, XRD analysis, and optical microscopy. Results showed that, after mechanical alloying, a homogeneous distribution of the elements was obtained, and desired a-b structure was determined. Ti-5Al-2.5Fe alloy was successfully produced, and the alloy showed enhanced mechanical properties compared to the commercial pure titanium.
Abstract: Iron oxide nanoparticles (Fe2O3NPs) are widely used in different applications due to its ecofriendly nature and biocompatibility. Hence, in this investigation, biosynthesized Fe2O3NPs influence on flax (Linum usitatissimum L.) plant was examined. The biosynthesized nanoparticles were found to be cubic phase which is confirmed by XRD analysis. FTIR analysis confirmed the presence of functional groups corresponding to the iron oxide nanoparticle. The elemental analysis also confirmed that the obtained nanoparticle is iron oxide nanoparticle. The scanning electron microscopy and the transmission electron microscopy confirm that the average particle size was around 56 nm. The effect of Fe2O3NPs on seed germination followed by biochemical analysis was carried out using standard methods. The results obtained after four days and 11 days of seed vigor studies showed that the seedling length (cm), average number of seedling with leaves, increase in root length (cm) was found to be enhanced on treatment with iron oxide nanoparticles when compared to control. A positive correlation was noticed with the dose of the nanoparticle and plant growth, which may be due to changes in metabolic activity. Hence, to evaluate the change in metabolic activity, peroxidase and catalase activities were estimated. It was clear from the observation that higher concentration of iron oxide nanoparticles (Fe2O3NPs 1000 mg/L) has enhanced peroxidase and catalase activities and in turn plant growth. Thus, this study clearly showed that biosynthesized iron oxide nanoparticles will be an effective nano-nutrient for agriculture applications.
Abstract: The investigation of the vibrational character of magnetic cylindrical shells placed in an axial magnetic field has important practical applications. In this work, we study the vibrational behaviour of such a cylindrical shell by making use of the so-called exact space treatment, which does not assume any hypothesis. We discuss the effects of several practically important boundary conditions on the vibrations of the described setup. We find that, for some cases of boundary conditions, e.g. clamped, simply supported or peripherally earthed, as well as for some values of the wave numbers, the vibrational frequencies of the shell are approximately zero. The theoretical and numerical exploration of this fact confirms that the vibrations are absent or attenuate very rapidly. For all the considered cases, the imaginary part of the frequencies is negative, which implies stability for the vibrational process.
Abstract: This study investigated the integrated removal of heavy metals, organic matter and nitrogen from landfill leachate using a novel laboratory scale constructed wetland system. The main objectives of this study were: (i) to assess the overall effectiveness of the constructed wetland system for treating landfill leachate; (ii) to examine the interactions and impact of key leachate constituents (heavy metals, organic matter and nitrogen) on the overall removal dynamics and efficiency. The constructed wetland system consisted of four stages operated in tidal flow and anoxic conditions. Results obtained from 215 days of operation have demonstrated extraordinary heavy metals removal up to 100%. Analysis of the physico- chemical data reveal that the controlling factors for metals removal were the anoxic condition and the use of the novel media (dewatered ferric sludge which is a by-product of drinking water treatment process) as the main substrate in the constructed wetland system. Results show that the use of the ferric sludge enhanced heavy metals removal and brought more flexibility to simultaneous nitrification and denitrification which occurs within the microbial flocs. Furthermore, COD and NH4-N were effectively removed in the system and this coincided with enhanced aeration in the 2nd and 3rd stages of the constructed wetland system. Overall, the results demonstrated that the ferric dewatered sludge constructed wetland system would be an effective solution for integrated removal of pollutants from landfill leachates.
Abstract: Oil industries are responsible for most cases of contamination of our ecosystem by oil and heavy metals. They are toxic and considered carcinogenic and dangerous even when they exist in trace amounts. At Algiers refinery, production, transportation, and refining of crude oil generate considerable waste in storage tanks; these residues result from the gravitational settling. The composition of these residues is essentially a mixture of hydrocarbon and lead. We propose in this work the application of electrooxidation treatment for the leachate of the leaden sludge. The effect of pH, current density and the electrolysis time were studied, the effectiveness of the processes is evaluated by measuring the chemical oxygen demand (COD). The dissolution is the best way to mobilize pollutants from leaden mud, so we conducted leaching before starting the electrochemical treatment. The process was carried out in batch mode using graphite anode and a stainless steel cathode. The results clearly demonstrate the compatibility of the technique used with the type of pollution studied. In fact, it allowed COD removal about 80%.
Abstract: The pharmaceutical companies are getting more inclined towards patient support programs (PSPs) which assist patients and/or healthcare professionals (HCPs) in more desirable disease management and cost-effective treatment. The utmost objective of these programs is patient care. The PSPs may include financial assistance to patients, medicine compliance programs, access to HCPs via phone or online chat centers, etc. The PSP has a crucial role in terms of customer acquisition and retention strategies. During the conduct of these programs, Marketing Authorisation Holder (MAH) may receive information related to concerned medicinal products, which is usually reported by patients or involved HCPs. This information may include suspected adverse reaction(s) during/after administration of medicinal products. Hence, the MAH should design PSP to comply with regulatory reporting requirements and avoid non-compliance during PV inspection. The emergence of wireless health devices is lowering the burden on patients to manually incorporate safety data, and building a significant option for patients to observe major swings in reference to drug safety. Therefore, to enhance the adoption of these programs, MAH not only needs to aware patients about advantages of the program, but also recognizes the importance of time of patients and commitments made in a constructive manner. It is indispensable that strengthening the public health is considered as the topmost priority in such programs, and the MAH is compliant to Pharmacovigilance (PV) requirements along with regulatory obligations.
Abstract: Analysis of the uncertainty quantification related to nuclear safety margins applied to the nuclear reactor is an important concept to prevent future radioactive accidents. The nuclear fuel performance code may involve the tolerance level determined by traditional deterministic models producing acceptable results at burn cycles under 62 GWd/MTU. The behavior of nuclear fuel can simulate applying a series of material properties under irradiation and physics models to calculate the safety limits. In this study, theoretical predictions of nuclear fuel failure under transient conditions investigate extended radiation cycles at 75 GWd/MTU, considering the behavior of fuel rods in light-water reactors under reactivity accident conditions. The fuel pellet can melt due to the quick increase of reactivity during a transient. Large power excursions in the reactor are the subject of interest bringing to a treatment that is known as the Fuchs-Hansen model. The point kinetic neutron equations show similar characteristics of non-linear differential equations. In this investigation, the multivariate logistic regression is employed to a probabilistic forecast of fuel failure. A comparison of computational simulation and experimental results was acceptable. The experiments carried out use the pre-irradiated fuels rods subjected to a rapid energy pulse which exhibits the same behavior during a nuclear accident. The propagation of uncertainty utilizes the Wilk's formulation. The variables chosen as essential to failure prediction were the fuel burnup, the applied peak power, the pulse width, the oxidation layer thickness, and the cladding type.
Abstract: The aim of this study is to moderate the dependence of counter frictional coefficient on temperature between counter surfaces and to reduce the wear of C/C composites at low temperature. To modify the C/C composites, Silica (SiO2) powders were added into phenolic resin for carbon precursor. The preform plate of the precursor of C/C composites was prepared by conventional filament winding method. The C/C composites plates were obtained by carbonizing preform plate at 2200 °C under an argon atmosphere. At that time, the silicon carbides (SiC) were synthesized around the surfaces and the internal vacancies of the C/C composites. The frictional coefficient on the counter surfaces and specific wear volumes of the C/C composites were measured by our developed frictional test machine like pin-on disk type. The XRD indicated that SiC was synthesized in the body of C/C composite fabricated by current method. The results of friction test showed that coefficient of friction of unmodified C/C composites have temperature dependence when the test condition was changed. In contrast, frictional coefficient of the C/C composite modified with SiO2 powders was almost constant at about 0.27 when the temperature condition was changed from Room Temperature (RT) to 300 °C. The specific wear rate decreased from 25×10-6 mm2/N to 0.1×10-6 mm2/N. The observations of the surfaces after friction tests showed that the frictional surface of the modified C/C composites was covered with a film produced by the friction. This study found that synthesizing SiC around surface and internal vacancies of C/C composites was effective to moderate the dependence on the frictional coefficient and reduce to the abrasion of C/C composites.
Abstract: This work contributes a statistical model and simulation
framework yielding the best estimate possible for the potential
herbicide reduction when using the MoDiCoVi algorithm all the
while requiring a efficacy comparable to conventional spraying. In
June 2013 a maize field located in Denmark were seeded. The field
was divided into parcels which was assigned to one of two main
groups: 1) Control, consisting of subgroups of no spray and full dose
spraty; 2) MoDiCoVi algorithm subdivided into five different leaf
cover thresholds for spray activation. In addition approximately 25%
of the parcels were seeded with additional weeds perpendicular to
the maize rows. In total 299 parcels were randomly assigned with
the 28 different treatment combinations. In the statistical analysis,
bootstrapping was used for balancing the number of replicates. The
achieved potential herbicide savings was found to be 70% to 95%
depending on the initial weed coverage. However additional field
trials covering more seasons and locations are needed to verify
the generalisation of these results. There is a potential for further
herbicide savings as the time interval between the first and second
spraying session was not long enough for the weeds to turn yellow,
instead they only stagnated in growth.
Abstract: This paper addresses the shortcomings of architectural computation tools in representing human behavior in built environments, prior to construction and occupancy of those environments. Evaluating whether a design fits the needs of its future users is currently done solely post construction, or is based on the knowledge and intuition of the designer. This issue is of high importance when designing complex buildings such as hospitals, where the quality of treatment as well as patient and staff satisfaction are of major concern. Existing computational pre-occupancy human behavior evaluation methods are geared mainly to test ergonomic issues, such as wheelchair accessibility, emergency egress, etc. As such, they rely on Agent Based Modeling (ABM) techniques, which emphasize the individual user. Yet we know that most human activities are social, and involve a number of actors working together, which ABM methods cannot handle. Therefore, we present an event-based model that manages the interaction between multiple Actors, Spaces, and Activities, to describe dynamically how people use spaces. This approach requires expanding the computational representation of Actors beyond their physical description, to include psychological, social, cultural, and other parameters. The model presented in this paper includes cognitive abilities and rules that describe the response of actors to their physical and social surroundings, based on the actors’ internal status. The model has been applied in a simulation of hospital wards, and showed adaptability to a wide variety of situated behaviors and interactions.
Abstract: Light Polarization has many technological applications, and its discovery was crucial to reveal the transverse nature of the electromagnetic waves. However, despite its fundamental and practical importance, in high school, this property of light is often neglected. This is a pity not only for its conceptual relevance, but also because polarization gives the possibility to perform many brilliant experiments with low cost materials. Moreover, the treatment of this matter lends very well to an interdisciplinary approach between art, biology and technology, which usually makes things more interesting to students. For these reasons, we have developed, and in this work, we introduce a laboratory on light polarization for high school and undergraduate students. They can see beautiful pictures when birefringent materials are set between two crossed polarizing filters. Pupils are very fascinated and drawn into by what they observe. The colourful images remind them of those ones of abstract painting or alien landscapes. With this multidisciplinary teaching method, students are more engaged and participative, and also, the learning process of the respective physics concepts is more effective.
Abstract: In general, fabric is heat-treated using a stenter machine in order to dry and fix its shape. It is important to shape before the heat treatment because it is difficult to revert back once the fabric is formed. To produce the product of right shape, camera type weft straightener has been applied recently to capture and process fabric images quickly. It is more powerful in determining the final textile quality rather than photo-sensor. Positioning in front of a stenter machine, weft straightener helps to spread fabric evenly and control the angle between warp and weft constantly as right angle by handling skew and bow rollers. To process this tricky procedure, the structural analysis should be carried out in advance, based on which, its control technology can be drawn. A structural analysis is to figure out the specific contact/slippage characteristics between fabric and roller. We already examined the applicability of camera type weft straightener to plain weave fabric and found its possibility and the specific working condition of machine and rollers. In this research, we aimed to explore another applicability of camera type weft straightener. Namely, we tried to figure out camera type weft straightener can be used for fabrics. To find out the optimum condition, we increased the number of rollers. The analysis is done by ANSYS software using Finite Element Analysis method. The control function is demonstrated by experiment. In conclusion, the structural analysis of weft straightener is done to identify a specific characteristic between roller and fabrics. The control of skew and bow roller is done to decrease the error of the angle between warp and weft. Finally, it is proved that camera type straightener can also be used for the special fabrics.
Abstract: Syntactic parsing is vital for semantic treatment by many applications related to natural language processing (NLP), because form and content coincide in many cases. However, it has not yet reached the levels of reliable performance. By manually examining and analyzing individual machine translation output errors that involve syntax as well as semantics, this study attempts to discover what is required for improving syntactic and semantic parsing.
Abstract: The tamarind based resin containing hydroxypropane sulphonic acid groups has been synthesized and their adsorption behavior for heavy metal ions has been investigated using batch and column experiments. The hydroxypropane sulphonic acid group has been incorporated onto tamarind by a modified Porath's method of functionalisation of polysaccharides. The tamarind hydroxypropane sulphonic acid (THPSA) resin can selectively remove of heavy metal ions, which are contained in industrial wastewater. The THPSA resin was characterized by FTIR and thermogravimetric analysis. The effects of various adsorption conditions, such as pH, treatment time and adsorbent dose were also investigated. The optimum adsorption condition was found at pH 6, 120 minutes of equilibrium time and 0.1 gram of resin dose. The orders of distribution coefficient values were determined.
Abstract: Ficus exasperata is a plant used in the traditional management of malaria in south-south Nigeria. An investigation into the effects of the ethanolic extract of the leaf of the plant on some biochemical indices in albino mice infected with Plasmodium berghei (NK 65) was conducted. 48 mice with weight range of 13-23 g were grouped into six (A, B, C, D, E, and F). Each group contained 8 mice. Groups A, B, C, D and E were infected with blood containing the parasite. Group F was not infected and served as the normal control. On the 6th day after infection, 4 mice from each group were sacrificed and blood samples are collected for investigation. The remaining mice in each group were treated. Mice in Groups A, B and C were administered orally with 200, 300 and 500 mg/kg body weight of Ficus exasperata respectively for six days. Group D was not treated while Group F was given distilled water. Group E was treated with 5 mg/kg body weight of chloroquine. On the 6th day post treatment, these mice were sacrificed and blood samples were collected for biochemical analysis. The results indicated that on the 6th day post inoculation, the levels of aspartate aminotransferase (AST), alkaline phosphatase (ALP) and alanine aminotransferase (ALT) in all the mice infected with the parasite were significantly (p < 0.05) elevated. However, on the 6th day post administration of extract, the increased levels of AST, ALP and ALT were significantly (p < 0.05) reduced in groups administered with 300 and 500 mg/kg body weight of the extract compared with groups D and F. The reduction in the levels of these enzymes is an indication that F. exasperata have no hepatotoxic effect on the mice at the dose levels administered.
Abstract: The development of value added composite products from bamboo with the application of gluing technology can play a vital role in economic development and also in forest resource conservation of any country. In this study, the gluability of Bambusa balcooa and Bambusa vulgaris, two locally grown bamboo species of Bangladesh was assessed. As the culm wall thickness of bamboos decreases from bottom to top, a culm portion of up to 5.4 m and 3.6 m were used from the base of B. balcooa and B. vulgaris, respectively, to get rectangular strips of uniform thickness. The color of the B. vulgaris strips was yellowish brown and that of B. balcooa was reddish brown. The strips were treated in borax-boric, bleaching and carbonization for extending the service life of the laminates. The preservative treatments changed the color of the strips. Borax–boric acid treated strips were reddish brown. When bleached with hydrogen peroxide, the color of the strips turned into whitish yellow. Carbonization produced dark brownish strips having coffee flavor. Chemical constituents for untreated and treated strips were determined. B. vulgaris was more acidic than B. balcooa. Then the treated strips were used to develop three-layered bamboo laminated panel. Urea formaldehyde (UF) and polyvinyl acetate (PVA) were used as binder. The shear strength and abrasive resistance of the panel were evaluated. It was found that the shear strength of the UF-panel was higher than the PVA-panel for all treatments. Between the species, gluability of B. vulgaris was better and in some cases better than hardwood species. The abrasive resistance of B. balcooa is slightly higher than B. vulgaris; however, the latter was preferred as it showed well gluability. The panels could be used as structural panel, floor tiles, flat pack furniture component, and wall panel etc. However, further research on durability and creep behavior of the product in service condition is warranted.
Abstract: The M 1.6 class flare occurred on 6th of September 2012. Our observations correspond to the active region NOAA 11560 with the heliographic coordinates N04W71. The event took place between 04:00 UT and 04:45 UT, and was close to the solar limb at the western region. The flare temperature correlates with flux peak, increases for a short period (between 04:08 UT and 04:12 UT), rises impulsively, attains a maximum value of about 17 MK at 04:12 UT and gradually decreases after peak value. Around the peak we observe significant emissions of X-ray sources. Flux profiles of the X-ray emission exhibit a progressively faster raise and decline as the higher energy channels are considered.
Abstract: We treat the two-dimensional bin packing problem which involves packing a given set of rectangles into a minimum number of larger identical rectangles called bins. This combinatorial problem is NP-hard. We propose a pretreatment for the oriented version of the problem that allows the valorization of the lost areas in the bins and the reduction of the size problem. A heuristic method based on the strategy first-fit adapted to this problem is presented. We present an approach of resolution by bee colony optimization. Computational results express a comparison of the number of bins used with and without pretreatment.
Abstract: The purpose of this study is to compare the conventional crop monitoring system with the satellite based crop monitoring system in Pakistan. This study is conducted for SUPARCO (Space and Upper Atmosphere Research Commission). The study focused on the wheat crop, as it is the main cash crop of Pakistan and province of Punjab. This study will answer the following: Which system is better in terms of cost, time and man power? The man power calculated for Punjab CRS is: 1,418 personnel and for SUPARCO: 26 personnel. The total cost calculated for SUPARCO is almost 13.35 million and CRS is 47.705 million. The man hours calculated for CRS (Crop Reporting Service) are 1,543,200 hrs (136 days) and man hours for SUPARCO are 8, 320hrs (40 days). It means that SUPARCO workers finish their work 96 days earlier than CRS workers. The results show that the satellite based crop monitoring system is efficient in terms of manpower, cost and time as compared to the conventional system, and also generates early crop forecasts and estimations. The research instruments used included: Interviews, physical visits, group discussions, questionnaires, study of reports and work flows. A total of 93 employees were selected using Yamane’s formula for data collection, which is done with the help questionnaires and interviews. Comparative graphing is used for the analysis of data to formulate the results of the research. The research findings also demonstrate that although conventional methods have a strong impact still in Pakistan (for crop monitoring) but it is the time to bring a change through technology, so that our agriculture will also be developed along modern lines.