Abstract: This paper presents a state-of-the-art survey of the
operations research models developed for internal audit planning.
Two alternative approaches have been followed in the literature for
audit planning: (1) identifying the optimal audit frequency; and (2)
determining the optimal audit resource allocation. The first approach
identifies the elapsed time between two successive audits, which can
be presented as the optimal number of audits in a given planning
horizon, or the optimal number of transactions after which an audit
should be performed. It also includes the optimal audit schedule. The
second approach determines the optimal allocation of audit frequency
among all auditable units in the firm. In our review, we discuss both
the deterministic and probabilistic models developed for audit
planning. In addition, game theory models are reviewed to find the
optimal auditing strategy based on the interactions between the
auditors and the clients.
Abstract: Research Objectives: The roles and activities of
Human Resource Management (HRM) have changed a lot in the past
years. Driven by a changing environment and therefore new business
requirements, the scope of human resource (HR) activities has
widened. The extent to which these activities should focus on
strategic issues to support the long term success of a company has
been discussed in science for many years. As many economies of
Central and Eastern Europe (CEE) experienced a phase of transition
after the socialist era and are now recovering from the 2008 global
crisis it is needed to examine the current state of HR positioning.
Furthermore a trend in HR work developing from rather
administrative units to being strategic partners of management can be
noticed. This leads to the question of better understanding the
underlying competencies which are necessary to support
organisations. This topic was addressed by the international study
“HR Competencies in international comparison”. The quantitative
survey was conducted by the Institute for Human Resources &
Organisation of FHWien University of Applied Science of WKW (A)
in cooperation with partner universities in the countries Bosnia-
Herzegovina, Croatia, Serbia and Slovenia. Methodology: Using the
questionnaire developed by Dave Ulrich we tested whether the HR
Competency model can be used for Austria, Bosnia and Herzegovina,
Croatia, Serbia and Slovenia. After performing confirmatory and
exploratory factor analysis for the whole data set containing all five
countries we could clearly distinguish between four competencies. In
a further step our analysis focused on median and average
comparisons between the HR competency dimensions. Conclusion:
Our literature review, in alignment with other studies, shows a
relatively rapid pace of development of HR Roles and HR
Competencies in BCSS in the past decades. Comparing data from
BCSS and Austria we still can notice that regards strategic orientation
there is a lack in BCSS countries, thus competencies are not as
developed as in Austria. This leads us to the tentative conclusion that
HR has undergone a rapid change but is still in a State of Transition
from being a rather administrative unit to performing the role of a
strategic partner.
Abstract: In this paper, an autonomous hovering control method
of multicopter using only Web camera is proposed. Recently, various
control method of an autonomous flight for multicopter are proposed.
But, in the previous proposed methods, a motion capture system
(i. e., OptiTrack) and laser range finder are often used to measure
the position and posture of multicopter. To achieve an autonomous
flight control of multicopter with simple equipments, we propose
an autonomous flight control method using AR marker and Web
camera. AR marker can measure the position of multicopter with
Cartesian coordinate in three dimensional, then its position connects
with aileron, elevator, and accelerator throttle operation. A simple
PID control method is applied to the each operation and adjust
the controller gains. Experimental results are given to show the
effectiveness of our proposed method. Moreover, another simple
operation method for autonomous flight control multicopter is also
proposed.
Abstract: Acoustic properties of polymeric liquids are high
sensitive to free gas traces in the form of fine bubbles. Their presence
is typical for such liquids because of chemical reactions, small
wettability of solid boundaries, trapping of air in technological
operations, etc. Liquid temperature influences essentially its
rheological properties, which may have an impact on the bubble
pulsations and sound propagation in the system. The target of the
paper is modeling of the liquid temperature effect on single bubble
dynamics and sound dispersion and attenuation in polymeric solution
with spherical gas bubbles. The basic sources of attenuation (heat
exchange between gas in microbubbles and surrounding liquid,
rheological and acoustic losses) are taken into account. It is supposed
that in the studied temperature range the interface mass transfer has a
minor effect on bubble dynamics. The results of the study indicate
that temperature raise yields enhancement of bubble pulsations and
increase in sound attenuation in the near-resonance range and may
have a strong impact on sound dispersion in the liquid-bubble
mixture at frequencies close to the resonance frequency of bubbles.
Abstract: Background subtraction and temporal difference are
often used for moving object detection in video. Both approaches are
computationally simple and easy to be deployed in real-time image
processing. However, while the background subtraction is highly
sensitive to dynamic background and illumination changes, the
temporal difference approach is poor at extracting relevant pixels of
the moving object and at detecting the stopped or slowly moving
objects in the scene. In this paper, we propose a simple moving object
detection scheme based on adaptive background subtraction and
temporal difference exploiting dynamic background updates. The
proposed technique consists of histogram equalization, a linear
combination of background and temporal difference, followed by the
novel frame-based and pixel-based background updating techniques.
Finally, morphological operations are applied to the output images.
Experimental results show that the proposed algorithm can solve the
drawbacks of both background subtraction and temporal difference
methods and can provide better performance than that of each method.
Abstract: Traditionally, the embodied energy of design choices
which reduce operational energy were assumed to have a negligible
impact on the life cycle energy of buildings. However with new
buildings having considerably lower operational energy, the
significance of embodied energy increases. A life cycle assessment of
a population of house designs was conducted in a mild and mixed
climate zone. It was determined not only that embodied energy
dominates life cycle energy, but that the impact on embodied of
design choices was of equal significance to the impact on operational
energy.
Abstract: This paper is focused on the reference current
calculation in the compensation mode of the active DC traction
substations. The so-called p-q theory of the instantaneous reactive
power is used as theoretical foundation. The compensation goal of
total compensation is taken into consideration for the operation under
both sinusoidal and nonsinusoidal voltage conditions, through the
two objectives of unity power factor and perfect harmonic
cancelation. Four blocks of reference current generation implement
the conceived algorithms and they are included in a specific Simulink
library, which is useful in a DSP dSPACE-based platform working
under Matlab/Simulink. The simulation results validate the
correctness of the implementation and fulfillment of the
compensation tasks.
Abstract: Residential buildings consume significant amounts of
energy and produce large amount of emissions and waste. However,
there is a substantial potential for energy savings in this sector which
needs to be evaluated over the life cycle of residential buildings. Life
Cycle Assessment (LCA) methodology has been employed to study
the primary energy uses and associated environmental impacts of
different phases (i.e., product, construction, use, end of life, and
beyond building life) for residential buildings. Four different
alternatives of residential buildings in Vancouver (BC, Canada) with
a 50-year lifespan have been evaluated, including High Rise
Apartment (HRA), Low Rise Apartment (LRA), Single family
Attached House (SAH), and Single family Detached House (SDH).
Life cycle performance of the buildings is evaluated for embodied
energy, embodied environmental impacts, operational energy,
operational environmental impacts, total life-cycle energy, and total
life cycle environmental impacts. Estimation of operational energy
and LCA are performed using DesignBuilder software and Athena
Impact estimator software respectively.
The study results revealed that over the life span of the buildings,
the relationship between the energy use and the environmental
impacts are identical. LRA is found to be the best alternative in terms
of embodied energy use and embodied environmental impacts; while,
HRA showed the best life-cycle performance in terms of minimum
energy use and environmental impacts. Sensitivity analysis has also
been carried out to study the influence of building service lifespan
over 50, 75, and 100 years on the relative significance of embodied
energy and total life cycle energy. The life-cycle energy requirements
for SDH are found to be a significant component among the four
types of residential buildings. The overall disclose that the primary
operations of these buildings accounts for 90% of the total life cycle
energy which far outweighs minor differences in embodied effects
between the buildings.
Abstract: In this study, one dimensional phase change problem
(a Stefan problem) is considered and a numerical solution of this
problem is discussed. First, we use similarity transformation to
convert the governing equations into ordinary differential equations
with its boundary conditions. The solutions of ordinary differential
equation with the associated boundary conditions and interface
condition (Stefan condition) are obtained by using a numerical
approach based on operational matrix of differentiation of shifted
second kind Chebyshev wavelets. The obtained results are compared
with existing exact solution which is sufficiently accurate.
Abstract: There have been rigorous research and development
of unmanned aerial vehicles in the field of search and rescue (SAR)
operation recently. UAVs reduce unnecessary human risks while
assisting rescue efforts through aerial imagery, topographic mapping
and emergency delivery. The application of UAVs in offshore and
nearshore marine SAR missions is discussed in this paper. Projects
that integrate UAV technology into their systems are introduced to
highlight the great advantages and capabilities of UAVs. Scenarios
where UAVs could provide invaluable assistance are also suggested.
Abstract: Currently, continuous two-phase decanter process
used for olive oil production is the more internationally widespread.
The wastewaters generated from this industry (OMW) are a real
environmental problem because of its high organic load. Among
proposed treatments for these wastewaters, advanced oxidation
technologies (Fenton, ozone, photoFenton, etc.) are the most
favourable. The direct application of these processes is somewhat
expensive. Therefore, the application of a previous stage based on a
flocculation-sedimentation operation is of high importance. In this
research five commercial flocculants (three cationic, and two anionic)
have been used to achieve the separation of phases (liquid clarifiedsludge).
For each flocculant, different concentrations (0-1000 mg/L)
have been studied. In these experiments, sludge volume formed and
the final water quality were determined. The final removal
percentages of total phenols (11.3-25.1%), COD (5.6-20.4%), total
carbon (2.3-26.5%), total organic carbon (1.50-23.8%), total nitrogen
(1.45-24.8%), and turbidity (27.9-61.4%) were determined. The
variation on electric conductivity reduction percentage (1-8%) was
also determined. Finally, the best flocculants with highest removal
percentages have been determined (QG2001 and Flocudex CS49).
Abstract: Amoxicillin is an antibiotic which is widely used to
treat various infections in both human beings and animals. However,
when amoxicillin is released into the environment, it is a major
problem. Amoxicillin causes bacterial resistance to these drugs and
failure of treatment with antibiotics. Liquid membrane is of great
interest as a promising method for the separation and recovery of the
target ions from aqueous solutions due to the use of carriers for the
transport mechanism, resulting in highly selectivity and rapid
transportation of the desired metal ions. The simultaneous processes
of extraction and stripping in a single unit operation of liquid
membrane system are very interesting. Therefore, it is practical to
apply liquid membrane, particularly the HFSLM for industrial
applications as HFSLM is proved to be a separation process with
lower capital and operating costs, low energy and extractant with
long life time, high selectivity and high fluxes compared with solid
membranes. It is a simple design amenable to scaling up for industrial
applications. The extraction and recovery for (Amoxicillin) through
the hollow fiber supported liquid membrane (HFSLM) using
aliquat336 as a carrier were explored with the experimental data. The
important variables affecting on transport of amoxicillin viz.
extractant concentration and operating time were investigated. The
highest AMOX- extraction percentages of 85.35 and Amoxicillin
stripping of 80.04 were achieved with the best condition at 6 mmol/L
[aliquat336] and operating time 100 min. The extraction reaction
order (n) and the extraction reaction rate constant (kf) were found to
be 1.00 and 0.0344 min-1, respectively.
Abstract: Current systems complexity has reached a degree that
requires addressing conception and design issues while taking into
account environmental, operational, social, legal and financial
aspects. Therefore, one of the main challenges is the way complex
systems are specified and designed. The exponential growing effort,
cost and time investment of complex systems in modeling phase
emphasize the need for a paradigm, a framework and an environment
to handle the system model complexity. For that, it is necessary to
understand the expectations of the human user of the model and his
limits. This paper presents a generic framework for designing
complex systems, highlights the requirements a system model needs
to fulfill to meet human user expectations, and suggests a graphbased
formalism for modeling complex systems. Finally, a set of
transformations are defined to handle the model complexity.
Abstract: The Chair of Thermal Engineering at Poznan
University of Technology has been conducted research works on the
possibilities of using carbon nanostructures in energy and mechanics
applications for a couple of years. Those studies have provided results in a form of co-operation with foreign research centres, numerous publications and patent
applications.
Authors of this paper have studied the influence of multi-walled
carbon nanostructures on changes in static friction arising when steel
surfaces were moved. Tests were made using the original test stand
consisting of automatically controlled inclined plane driven by
precise stepper motors. Computer program created in the LabView
environment was responsible for monitoring of the stand operation,
accuracy of measurements and archiving the obtained results. Such a
solution enabled to obtain high accuracy and repeatability of all
conducted experiments.
Tests and analysis of the obtained results allowed us to determine
how additional layers of carbon nanostructures influenced on changes
of static friction coefficients. At the same time, we analyzed the
potential possibilities of applying nanostructures under consideration
in mechanics.
Abstract: Mobil Producing Nigeria Unlimited (MPNU), a
subsidiary of ExxonMobil and the highest crude oil & condensate
producer in Nigeria has its operational base and an oil terminal, the
Qua Iboe terminal (QIT) located at Ibeno, Nigeria. Other oil
companies like Network Exploration and Production Nigeria Ltd,
Frontier Oil Ltd; Shell Petroleum Development Company Ltd; Elf
Petroleum Nigeria Ltd and Nigerian Agip Energy, a subsidiary of the
Italian ENI E&P operate onshore, on the continental shelf and in deep
offshore of the Atlantic Ocean, respectively with the coastal waters of
Ibeno, Nigeria as the nearest shoreline. This study was designed to
delineate the oil-polluted sites in Ibeno, Nigeria using
microbiological and physico-chemical characterization of soils,
sediments and ground and surface water samples from the study area.
Results obtained revealed that there have been significant recent
hydrocarbon inputs into this environment as observed from the high
counts of hydrocarbonoclastic microorganisms in excess of 1% at all
the stations sampled. Moreover, high concentrations of THC, BTEX
and heavy metals contents in all the samples analyzed corroborate the
high recent crude oil input into the study area. The results also
showed that the pollution of the different environmental media
sampled were of varying degrees, following the trend: ground water
> surface water > sediments > soils.
Abstract: Implementation of advanced technologies requires
sophisticated instruments that deal with the operation, control,
restoration and protection of rapidly growing power system network
under normal and abnormal conditions. Presently, the applications of
Phasor Measurement Unit (PMU) are widely found in real time
operation, monitoring, controlling and analysis of power system
network as it eliminates the various limitations of supervisory control
and data acquisition system (SCADA) conventionally used in power
system. The use of PMU data is very rapidly increasing its
importance for online and offline analysis. Wide area measurement
system (WAMS) is developed as new technology by use of multiple
PMUs in power system. The present paper proposes a model of
Matlab based PMU using Discrete Fourier Transform (DFT)
algorithm and evaluation of its operation under different
contingencies. In this paper, PMU based two bus system having
WAMS network is presented as a case study.
Abstract: Durability of Membrane Electrode Assembly for
Proton Exchange Membrane Fuel Cells was evaluated in both steady
state and accelerated decay modes. Steady state mode was carried out
at constant current of 800mA/cm2 for 2500 hours using air as cathode
feed and pure hydrogen as anode feed. The degradation of the cell
voltage was 0.015V after such 2500 hrs operation. The degradation
rate was therefore calculated to be 6uV/hr. Continuously Vigorous
fluctuation of the cell voltage, which was switched between OCV and
0.2V, was employed for the accelerated decay mode. No obvious
change in performance of the MEA was observed after 10000 cycles
of such operation.
Abstract: Dynamics of a rotor supported by air bearings is
strongly depends on the pressure distribution between the rotor and
the bearing. In this study, internal pressure in air bearings is
numerical and experimental analyzed for different radial clearances.
Firstly the pressure distribution between rotor and bearing is modeled
using Reynold's equation and this model is solved numerically. The
rotor-bearing system is also modeled in four degree of freedom and it
is simulated for different radial clearances. Then, in order to validate
numerical results, a test rig is designed and the rotor bearing system
is run under the same operational conditions. Pressure signals of left
and right bearings are recorded. Internal pressure variations are
compared for numerical and experimental results for different radial
clearances.
Abstract: UAV’s are small remote operated or automated aerial
surveillance systems without a human pilot aboard. UAV’s generally
finds its use in military and special operation application, a recent
growing trend in UAV’s finds its application in several civil and nonmilitary
works such as inspection of power or pipelines. The
objective of this paper is the augmentation of a UAV in order to
replace the existing expensive sonar (Sound Navigation And
Ranging) based equipment amongst small scale fisherman, for whom
access to sonar equipment are restricted due to limited economic
resources. The surveillance equipment’s present in the UAV will
relay data and GPS (Global Positioning System) location onto a
receiver on the fishing boat using RF signals, using which the
location of the schools of fishes can be found. In addition to this, an
emergency beacon system is present for rescue operations and drone
recovery.
Abstract: In this paper, we proposed a novel SCR (Silicon Controlled
Rectifier) - based ESD (Electrostatic Discharge) protection device for I/O
and power clamp. The proposed device has a higher holding voltage
characteristic than conventional SCR. These characteristics enable to have
latch-up immunity under normal operating conditions as well as superior full
chip ESD protection. The proposed device was analyzed to figure out
electrical characteristics and tolerance robustness in term of individual
design parameters (D1, D2, D3). They are investigated by using the
Synopsys TCAD simulator. As a result of simulation, holding voltage
increased with different design parameters. The holding voltage of the
proposed device changes from 3.3V to 7.9V. Also, N-Stack structure ESD
device with the high holding voltage is proposed. In the simulation results,
2-stack has holding voltage of 6.8V and 3-stack has holding voltage of
10.5V. The simulation results show that holding voltage of stacking
structure can be larger than the operation voltage of high-voltage
application.