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: This work aims to introduce an efficient and to standardize the measuring system analyses for automotive industrial. The study started by literature reviewing about the management and analyses measurement system. The approach of measuring system management, then, was constructed. Such approach was validated by collecting the current measuring system data using the equipments of interest including vernier caliper and micrometer. Their accuracy and precision of measurements were analyzed. Finally, the measuring system was improved and evaluated. The study showed that vernier did not meet its measuring characteristics based on the linearity whereas all equipments were lacking of the measuring precision characteristics. Consequently, the causes of measuring variation via the equipments of interest were declared. After the improvement, it was found that their measuring performance could be accepted as the standard required. Finally, the standardized approach for analyzing the measuring system of automotive was concluded.
Abstract: Rice grain is Sierra Leone’s staple food and the nation
imports over 120,000 metric tons annually due to a shortfall in its
cultivation. Thus, the insufficient level of the crop's cultivation in
Sierra Leone is caused by many problems and this led to the
endlessly widening supply and demand for the crop within the
country. Consequently, this has instigated the government to spend
huge money on the importation of this grain that would have been
otherwise cultivated domestically at a cheaper cost. Hence, this
research attempts to explore the response of rice supply with respect
to its demand in Sierra Leone within the period 1980-2010.
The Nerlovian adjustment model to the Sierra Leone rice data set
within the period 1980-2010 was used. The estimated trend equations
revealed that time had significant effect on output, productivity
(yield) and area (acreage) of rice grain within the period 1980-2010
and this occurred generally at the 1% level of significance. The
results showed that, almost the entire growth in output had the
tendency to increase in the area cultivated to the crop. The time trend
variable that was included for government policy intervention
showed an insignificant effect on all the variables considered in this
research. Therefore, both the short-run and long-run price response
was inelastic since all their values were less than one.
From the findings above, immediate actions that will lead to
productivity growth in rice cultivation are required.
To achieve the above, the responsible agencies should provide
extension service schemes to farmers as well as motivating them on
the adoption of modern rice varieties and technology in their rice
cultivation ventures.
Abstract: The concern with sustainability brought the need for optimization of the buildings to reduce consumption of natural resources. Almost 1/3 of energy demanded by Brazilian housings is used to provide thermal solutions. AEC sector may contribute applying bioclimatic strategies on building design. The aim of this research is to investigate the viability of applying some alternative solutions in residential buildings. The research was developed with computational simulation on single family social housing, examining envelope type, absorptance, and insolation. The analysis of the thermal performance applied both Brazilian standard NBR 15575 and degree-hour method, in the scenery of Porto Alegre, a southern Brazilian city. We used BIM modeling through Revit/Autodesk and used Energy Plus to thermal simulation. The payback of the investment was calculated comparing energy savings and building costs, in a period of 50 years. The results shown that with the increment of envelope’s insulation there is thermal comfort improvement and energy economy, with a pay-back period of 24 to 36 years, in some cases.
Abstract: Information Security is the most describing problem in present times. To cop up with the security of the information, the passwords were introduced. The alphanumeric passwords are the most popular authentication method and still used up to now. However, text based passwords suffer from various drawbacks such as they are easy to crack through dictionary attacks, brute force attacks, keylogger, social engineering etc. Graphical Password is a good replacement for text password. Psychological studies say that human can remember pictures better than text. So this is the fact that graphical passwords are easy to remember. But at the same time due to this reason most of the graphical passwords are prone to shoulder surfing. In this paper, we have suggested a shoulder-surfing resistant graphical password authentication method. The system is a combination of recognition and pure recall based techniques. Proposed scheme can be useful for smart hand held devices (like smart phones i.e. PDAs, iPod, iPhone, etc) which are more handy and convenient to use than traditional desktop computer systems.
Abstract: In this paper, the problem of stability criteria for Markovian jumping BAM neural networks with leakage and
discrete delays has been investigated. Some new sufficient condition
are derived based on a novel Lyapunov-Krasovskii functional
approach. These new criteria based on delay partitioning idea are
proved to be less conservative because free-weighting matrices
method and a convex optimization approach are considered. Finally,
one numerical example is given to illustrate the the usefulness and
feasibility of the proposed main results.
Abstract: Water a vital component for all living forms is derived from variety of sources, including surface water (rivers, lakes, reservoirs and ponds) and ground water (aquifers). Over the years of time, water bodies are subjected to human interference regularly resulting in deterioration of water quality. Therefore, pollution of water bodies has become matter of global concern. As the water quality closely relate to human health, water analysis before usage is of immense importance. Improper management of water bodies can cause serious problems in availability and quality of water. The quality of water may be described according to their physico-chemical and microbiological characteristics. For effective maintenance of water quality through appropriate control measures, continuous monitoring of metals, physico-chemical and biological parameter is essential for the establishment of baseline data for the water quality in any study area. The present study has focused on to explore the status of water pollution in various areas and to estimate the magnitude of its toxicity using different bioassay.
Abstract: Polymer-modified bitumen is used to combat different pavement distresses and to increase the life span of pavement. Unmodified bitumen cannot perform better with the range extreme minimum and maximum pavement temperatures. The polymers commonly used to modify the bitumen are ethylene vinyl acetate (EVA) styrene butadiene styrene (SBS). The aim this study to compare the performance of EVA modified bitumen with the bitumen modified by waste low density polyethylene (LDPE), polypropylene (PP) obtained from waste carry bags and waste tyre rubber (CR) to encourage the use of waste polymer whose disposal is big problem today, in place of costly virgin polymer. From the experimental study, it was found that waste polymers are also effective in improving the properties bitumen as that of virgin polymer.
Abstract: The Global Positioning System (GPS), satellite-based technology, has been utilized extensively in the last few years in a wide range of Geometrics and Geographic Information Systems’ (GIS) applications. One of the main challenges dealing with GPS-based heights consists of converting them into Mean Sea Level (MSL) heights, which is used in surveys and mapping.
In this research’s work, differences in heights of 50 points, in northern part of Libya has been carried out by using both ordinary leveling (in which Geoid is the reference datum) and GPS techniques (in which Ellipsoid is the reference datum). In addition, this study utilized the EGM2008 model to obtain the undulation values between the ellipsoidal and orthometric heights. From these values of ellipsoidal heights can be obtained from GPS observations to compute the orthomteric heights. This research presents a suitable alternative, from an economical point of view, to substitute the expensive traditional leveling technique, particularly, for topographic mapping.
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: It is well-known as Fitts’ law that the time for a user to point a target on a GUI screen can be modeled as a linear function of “index of difficulty (ID).” In this paper, the authors investigate whether the traditional ID formulation is appropriate independently of device screen sizes. Result of our experiment reveals that the ID formulation may not consistently capture actual difficulty: users’ pointing performances are not consistent among pointing target variations of which index of difficulty are consistent. The term A/W may not be appropriate because the term causes the observed inconsistency. Based on this finding, the authors then evaluate the applicability of possible models other than Fitts’ one. Multiple regression models are found to be able to appropriately represent the effects of target design variations. The authors next make an attempt to improve the definition of ID in Fitts’ model. Our idea is to raise the size or the distance values depending on the screen size. The modified model is found to fit well to the users’ pointing data, which supports the idea.
Abstract: Publications on the field of alkali-activated binders, state that this new material is likely to have high potential to become an alternative to Portland cement. Classical alkali-activated cements could be made more eco-efficient if the use of sodium silicate is avoided. Besides, most alkali-activated cements suffer from severe efflorescence originated by the fact that alkaline and/or soluble silicates that are added during processing cannot be totally consumed. This paper presents experimental results on hybrid alkaline cements. Compressive strength results and efflorescence’s observations show that the new mixes already analyzed are promising. SEM results show that no traditional porous ITZ was detected in these binders.
Abstract: The health and environmental risk of eating mushrooms grown in Abakaliki were evaluated in terms of heavy metals accumulation. Mushroom samples were collected from four different farms located at Izzi, Amajim, Amana and Amudo and analyzed for (iron, lead, manganese and cadmium) using Bulk Scientific Atomic Absorption Spectrophotometer 205. Results indicates mean range of concentrations of the trace metals in the mushrooms were Fe (0.22-152. 03), Mn (0.74-9.76), Pb (0.01.0.80), Cd (0.61-0.82) mg/L respectively. Accumulation of Cd on the four locations under investigation was higher than the UK Government Food Science Surveillance and World Health Organization maximum recommended levels in mushroom for human consumption. The Fe and Mn contaminants of Amudo were significant and show the impact of anthropogenic/atmospheric pollution. The potential sources of the heavy metals in the mushrooms were from urban waste, dust from mining and quarrying activities, natural geochemistry of the area, and use of inorganic fertilizers
Abstract: The analysis of scientific collaboration networks has contributed significantly to improving the understanding of how does the process of collaboration between researchers and also to understand how the evolution of scientific production of researchers or research groups occurs. However, the identification of collaborations in large scientific databases is not a trivial task given the high computational cost of the methods commonly used. This paper proposes a method for identifying collaboration in large data base of curriculum researchers. The proposed method has low computational cost with satisfactory results, proving to be an interesting alternative for the modeling and characterization of large scientific collaboration networks.
Abstract: The simulated mass and spring method evaluation for subway or railways construction and installation systems have a wide application in rail industries. This kind of design should be optimizing all related parameters to reduce the amount of vibration in cities, homelands, historical zones and other critical locations. Finite element method could help us a lot to analysis such applications with an excellent accuracy but always developing some simple, fast and user friendly evaluation method required in subway industrial applications. In addition, process parameter optimization extremely required in railway industries to achieve some optimal design of railways with maximum safety, reliability and performance. Furthermore, it is important to reduce vibrations and further related maintenance costs as well as possible. In this paper a simple but useful simulated mass and spring evaluation system developed for Esfahan subway construction. Besides, some of related recent patent and innovations in rail world industries like Suspension mass tuned vibration reducer, short sleeper vibration attenuation fastener and Airtight track vibration-noise reducing fastener discussed in details.
Abstract: Nonlinearity is the inherent characteristics of all the industrial processes. The Classical control approach used for a generation often fails to show better results particularly for non-linear systems and in the systems, whose parameters changes over a period of time for a variety of reasons. Alternatively, adaptive control strategies provide very good performance. The Model Reference Adaptive Control based on Lyapunov stability analysis and classical PI control strategies are designed and evaluated for Continuous Stirred Tank Reactor, which shows appreciable dynamic nonlinear characteristics.
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: This paper presents MOSFET based analog to digital converter which is simple in design, has high resolution, and conversion rate better than dual slope ADC. It has no DAC which will limit the performance, no error in conversion, can operate for wide range of inputs and never become unstable. One of the industrial applications, where the proposed high resolution MOSFET ADC can be used is, for the positioning of control valves in a multi channel data acquisition and control system (DACS), using stepper motors as actuators of control valves. It is observed that in a DACS having ten control valves, 0.02% of positional accuracy of control valves can be achieved with the data update period of 250ms and with stepper motors of maximum pulse rate 20 Kpulses per sec. and minimum pulse width of 2.5 μsec. The reported accuracy so far by other authors is 0.2%, with update period of 255 ms and with 8 bit DAC. The accuracy in the proposed configuration is limited by the available precision stepper motor and not by the MOSFET based ADC.
Abstract: A Mobile Ad-hoc Network (MANET) is a self managing network consists of versatile nodes that are capable of communicating with each other without having any fixed infrastructure. These nodes may be routers and/or hosts. Due to this dynamic nature of the network, routing protocols are vulnerable to various kinds of attacks. The black hole attack is one of the conspicuous security threats in MANETs. As the route discovery process is obligatory and customary, attackers make use of this loophole to get success in their motives to destruct the network. In Black hole attack the packet is redirected to a node that actually does not exist in the network. Many researchers have proposed different techniques to detect and prevent this type of attack. In this paper, we have analyzed various routing protocols in this context. Further we have shown a critical comparison among various protocols. We have shown various routing metrics are required proper and significant analysis of the protocol.