Abstract: The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.
Abstract: Security of the smart home in terms of behavior activity pattern recognition is a totally dissimilar and unique issue as compared to the security issues of other scenarios. Sensor devices (low capacity and high capacity) interact and negotiate each other by detecting the daily behavior activity of individuals to execute common tasks. Once a device (e.g., surveillance camera, smart phone and light detection sensor etc.) is compromised, an adversary can then get access to a specific device and can damage daily behavior activity by altering the data and commands. In this scenario, a group of common instruction processes may get involved to generate deadlock. Therefore, an effective suitable security solution is required for smart home architecture. This paper proposes seamless distributed Scheme which fortifies low computational wireless devices for secure communication. Proposed scheme is based on lightweight key-session process to upheld cryptic-link for trajectory by recognizing of individual’s behavior activities pattern. Every device and service provider unit (low capacity sensors (LCS) and high capacity sensors (HCS)) uses an authentication token and originates a secure trajectory connection in network. Analysis of experiments is revealed that proposed scheme strengthens the devices against device seizure attack by recognizing daily behavior activities, minimum utilization memory space of LCS and avoids network from deadlock. Additionally, the results of a comparison with other schemes indicate that scheme manages efficiency in term of computation and communication.
Abstract: Energy consumption schedule (ECS) technique shifts usage of loads from on peak hours and redistributes them throughout the day according to residents’ operating time preferences. This technique is used as form of indirect control from utility to improve the load curve and hence its load factor and reduce customer’s total electric bill as well. Similarly, load shifting technique achieves ECS purposes but as direct control form applied from utility. In this paper, ECS is simulated twice as optimal constrained mathematical formula, solved by using CVX program in MATLAB® R2013b. First, it is utilized for single residential building with ten apartments to determine max allowable energy consumption per hour for each residential apartment. Then, it is used for single apartment with number of shiftable domestic devices, where operating schedule is deduced using previous simulation output results as constraints. The paper ends by giving differences between ECS technique and load shifting technique via literature and simulation. Based on results assessment, it will be shown whether using ECS or load shifting is more beneficial to both customer and utility.
Abstract: The north-eastern, Himalayan, and Eastern Ghats Belt
of India comprise of earthquake-prone, remote, and hilly terrains.
Earthquakes have caused enormous damages in these regions in the
past. A wireless sensor network based earthquake early warning
system (EEWS) is being developed to mitigate the damages caused
by earthquakes. It consists of sensor nodes, distributed over the
region, that perform majority voting of the output of the seismic
sensors in the vicinity, and relay a message to a base station to alert
the residents when an earthquake is detected. At the heart of the
EEWS is a low-power two-stage seismic sensor that continuously
tracks seismic events from incoming three-axis accelerometer signal
at the first-stage, and, in the presence of a seismic event, triggers
the second-stage P-wave detector that detects the onset of P-wave
in an earthquake event. The parameters of the P-wave detector have
been optimized for minimizing detection time and maximizing the
accuracy of detection.Working of the sensor scheme has been verified
with seven earthquakes data retrieved from IRIS. In all test cases, the
scheme detected the onset of P-wave accurately. Also, it has been
established that the P-wave onset detection time reduces linearly with
the sampling rate. It has been verified with test data; the detection
time for data sampled at 10Hz was around 2 seconds which reduced
to 0.3 second for the data sampled at 100Hz.
Abstract: This paper presents the design and performance evaluation of multiband metamaterial based antenna operating in the 3.6 GHz (4G), 14.33 GHz, and 28.86 GHz (5G) frequency bands, for future mobile and handheld devices. The radiating element of the proposed design is made up of a conductive material supported by a 1.524 mm thicker Rogers-4003 substrate, having a relative dielectric constant and loss tangent of 3.55 and 0.0027, respectively. The substrate is backed by truncated ground plane. The future mobile communication system is based on higher frequencies, which are highly affected by the atmospheric conditions. Therefore, to overcome the path loss problem, essential enhancements and improvements must be made in the overall performance of the antenna. The traditional ground plane does not provide the in-phase reflection and surface wave suppression due to which side and back lobes are produced. This will affect the antenna performance in terms of gain and efficiency. To enhance the overall performance of the antenna, a metamaterial acting as a high impedance surface (HIS) is used as a reflector in the proposed design. The simulated gain of the metamaterial based antenna is enhanced from {2.76-6.47, 4.83-6.71 and 7.52-7.73} dB at 3.6, 14.33 and 28.89 GHz, respectively relative to the gain of the antenna backed by a traditional ground plane. The proposed antenna radiated efficiently with a radiated efficiency (>85 %) in all the three frequency bands with and without metamaterial surface. The total volume of the antenna is (L x W x h=45 x 40 x 1.524) mm3. The antenna can be potentially used for wireless handheld devices and mobile terminal. All the simulations have been performed using the Computer Simulation Technology (CST) software.
Abstract: A very large percentage of bridge failures are attributed to scouring around bridge piers and this directly influences public safety. Experiments are carried out in a 12-m long rectangular open channel flume made of transparent tempered glass. A 300 mm thick bed made up of sand particles is leveled horizontally to create the test bed and a 50 mm hollow plastic cylinder is used as a model bridge pier. Tests are carried out with varying flow depths and velocities. Data points of various scour parameters such as scour depth, width, and length are collected based on different flow conditions and visual observations of changes in the stream bed downstream the bridge pier are also made as the scour progresses. Result shows that all three major flow characteristics (flow depth, Froude number and densimetric Froude number) have one way or other affect the scour profile.
Abstract: This paper is an attempt to develop an Integrated Mass Rapid Transit System (MRTS) for a smart city project in Western India. Integrated transportation is one of the enablers of smart transportation for providing a seamless intercity as well as regional level transportation experience. The success of a smart city project at the city level for transportation is providing proper integration to different mass rapid transit modes by way of integrating information, physical, network of routes fares, etc. The methodology adopted for this study was primary data research through questionnaire survey. The respondents of the questionnaire survey have responded on the issues about their perceptions on the ways and means to improve public transport services in urban cities. The respondents were also required to identify the factors and attributes which might motivate more people to shift towards the public mode. Also, the respondents were questioned about the factors which they feel might restrain the integration of various modes of MRTS. Furthermore, this study also focuses on developing a utility equation for respondents with the help of multiple linear regression analysis and its probability to shift to public transport for certain factors listed in the questionnaire. It has been observed that for shifting to public transport, the most important factors that need to be considered were travel time saving and comfort rating. Also, an Integrated MRTS can be obtained by combining metro rail with BRTS, metro rail with monorail, monorail with BRTS and metro rail with Indian railways. Providing a common smart card to transport users for accessing all the different available modes would be a pragmatic solution towards integration of the available modes of MRTS.
Abstract: The use of biomass to produce renewable energy is one of the forms that can be used to reduce the impact of energy production. Like any other energy resource, there are limitations for biomass use, and it must compete not only with fossil fuels but also with other renewable energy sources such as solar or wind energy. Combustion is currently the most efficient and widely used waste-to-energy process, in the areas where direct use of biomass is possible, without the need to make large transfers of raw material. Many industrial facilities can use agricultural or forestry waste, straw, chips, bagasse, etc. in their thermal systems without making major transformations or adjustments in the feeding to the ovens, making this waste an attractive and cost-effective option in terms of availability, access, and costs. In spite of the facilities and benefits, the environmental reasons (emission of gases and particulate material) are decisive for its use for energy purpose. This paper describes a valorization of residues from forest industry to generate energy, using a case study.
Abstract: A bio-sensing method, based on the plasmonic property of gold nano-islands, has been developed for detection of exosomes in a clinical setting. The position of the gold plasmon band in the UV-Visible spectrum depends on the size and shape of gold nanoparticles as well as on the surrounding environment. By adsorbing various chemical entities, or binding them, the gold plasmon band will shift toward longer wavelengths and the shift is proportional to the concentration. Exosomes transport cargoes of molecules and genetic materials to proximal and distal cells. Presently, the standard method for their isolation and quantification from body fluids is by ultracentrifugation, not a practical method to be implemented in a clinical setting. Thus, a versatile and cutting-edge platform is required to selectively detect and isolate exosomes for further analysis at clinical level. The new sensing protocol, instead of antibodies, makes use of a specially synthesized polypeptide (Vn96), to capture and quantify the exosomes from different media, by binding the heat shock proteins from exosomes. The protocol has been established and optimized by using a glass substrate, in order to facilitate the next stage, namely the transfer of the protocol to a microfluidic environment. After each step of the protocol, the UV-Vis spectrum was recorded and the position of gold Localized Surface Plasmon Resonance (LSPR) band was measured. The sensing process was modelled, taking into account the characteristics of the nano-island structure, prepared by thermal convection and annealing. The optimal molar ratios of the most important chemical entities, involved in the detection of exosomes were calculated as well. Indeed, it was found that the results of the sensing process depend on the two major steps: the molar ratios of streptavidin to biotin-PEG-Vn96 and, the final step, the capture of exosomes by the biotin-PEG-Vn96 complex. The microfluidic device designed for sensing of exosomes consists of a glass substrate, sealed by a PDMS layer that contains the channel and a collecting chamber. In the device, the solutions of linker, cross-linker, etc., are pumped over the gold nano-islands and an Ocean Optics spectrometer is used to measure the position of the Au plasmon band at each step of the sensing. The experiments have shown that the shift of the Au LSPR band is proportional to the concentration of exosomes and, thereby, exosomes can be accurately quantified. An important advantage of the method is the ability to discriminate between exosomes having different origins.
Abstract: Wireless sensor network finds role in environmental monitoring, industrial applications, surveillance applications, health monitoring and other supervisory applications. Sensing devices form the basic operational unit of the network that is self-battery powered with limited life time. Sensor node spends its limited energy for transmission, reception, routing and sensing information. Frequent energy utilization for the above mentioned process leads to network lifetime degradation. To enhance energy efficiency and network lifetime, we propose a modified energy optimization and node recovery post failure method, Energy-Link Failure Recovery Routing (E-LFRR) algorithm. In our E-LFRR algorithm, two phases namely, Monitored Transmission phase and Replaced Transmission phase are devised to combat worst case link failure conditions. In Monitored Transmission phase, the Actuator Node monitors and identifies suitable nodes for shortest path transmission. The Replaced Transmission phase dispatches the energy draining node at early stage from the active link and replaces it with the new node that has sufficient energy. Simulation results illustrate that this combined methodology reduces overhead, energy consumption, delay and maintains considerable amount of alive nodes thereby enhancing the network performance.
Abstract: The modern world faces huge challenges. Globalization changed the socio-economic conditions of many countries. The current processes in the global environment have a different impact on countries with different cultures. However, an alleviation of poverty and improvement of living conditions is still the basic challenge for the majority of countries, because much of the population still lives under the official threshold of poverty. It is very important to stimulate youth employment. In order to prepare young people for the labour market, it is essential to provide them with the appropriate professional skills and knowledge. It is necessary to plan efficient activities for decreasing an unemployment rate and for developing the perfect mechanisms for regulation of a labour market. Such planning requires thorough study and analysis of existing reality, as well as development of corresponding mechanisms. Statistical analysis of unemployment is one of the main platforms for regulation of the labour market key mechanisms. The corresponding statistical methods should be used in the study process. Such methods are observation, gathering, grouping, and calculation of the generalized indicators. Unemployment is one of the most severe socioeconomic problems in Georgia. According to the past as well as the current statistics, unemployment rates always have been the most problematic issue to resolve for policy makers. Analytical works towards to the above-mentioned problem will be the basis for the next sustainable steps to solve the main problem. The results of the study showed that the choice of young people is not often due to their inclinations, their interests and the labour market demand. That is why the wrong professional orientation of young people in most cases leads to their unemployment. At the same time, it was shown that there are a number of professions in the labour market with a high demand because of the deficit the appropriate specialties. To achieve healthy competitiveness in youth employment, it is necessary to formulate regional employment programs with taking into account the regional infrastructure specifications.
Abstract: With this contribution, we want to show how the AiRT system could change the future way of working of a part of the creative industry and what new economic opportunities could arise for them. Remotely Piloted Aircraft Systems (RPAS), also more commonly known as drones, are now essential tools used by many different companies for their creative outdoor work. However, using this very flexible applicable tool indoor is almost impossible, since safe navigation cannot be guaranteed by the operator due to the lack of a reliable and affordable indoor positioning system which ensures a stable flight, among other issues. Here we present our first results of a European project, which consists of developing an indoor drone for professional footage especially designed for the creative industries. One of the main achievements of this project is the successful implication of the end-users in the overall design process from the very beginning. To ensure safe flight in confined spaces, our drone incorporates a positioning system based on ultra-wide band technology, an RGB-D (depth) camera for 3D environment reconstruction and the possibility to fully pre-program automatic flights. Since we also want to offer this tool for inexperienced pilots, we have always focused on user-friendly handling of the whole system throughout the entire process.
Abstract: Open Multiagent Systems (MASs) are societies in
which heterogeneous and independently designed entities (agents)
work towards similar, or different ends. Software agents are
autonomous and the diversity of interests among different members
living in the same society is a fact. In order to deal with this
autonomy, these open systems use mechanisms of social control
(norms) to ensure a desirable social order. This paper considers the
following types of norms: (i) obligation — agents must accomplish
a specific outcome; (ii) permission — agents may act in a particular
way, and (iii) prohibition — agents must not act in a specific way. All
of these characteristics mean to encourage the fulfillment of norms
through rewards and to discourage norm violation by pointing out the
punishments. Once the software agent decides that its priority is the
satisfaction of its own desires and goals, each agent must evaluate
the effects associated to the fulfillment of one or more norms before
choosing which one should be fulfilled. The same applies when agents
decide to violate a norm. This paper also introduces a framework
for the development of MASs that provide support mechanisms
to the agent’s decision-making, using norm-based reasoning. The
applicability and validation of this approach is demonstrated applying
a traffic intersection scenario.
Abstract: Identification of customer requirements and their preferences are the starting points in the process of product design. Most of design methodologies focus on traditional requirements. But in the previous decade, the green products and the environment requirements have increasingly attracted the attention with the constant increase in the level of consumer awareness towards environmental problems (such as green-house effect, global warming, pollution and energy crisis, and waste management). Determining the importance weights for the customer requirements is an essential and crucial process. This paper used the analytic hierarchy process (AHP) approach to evaluate and rate the customer requirements for green products. With respect to the ultimate goal of customer satisfaction, surveys are conducted using a five-point scale analysis. With the help of this scale, one can derive the weight vectors. This approach can improve the imprecise ranking of customer requirements inherited from studies based on the conventional AHP. Furthermore, the AHP with extent analysis is simple and easy to implement to prioritize customer requirements. The research is based on collected data through a questionnaire survey conducted over a sample of 160 people belonging to different age, marital status, education and income groups in order to identify the customer preferences for green product requirements.
Abstract: Egypt suffers from a severe shortage of data and charts concerning the physical dimensions, measurements, qualities and consumer behavior. The shortage of needed information and appropriate methods has forced the Egyptian designer to use any other foreign standard when designing a product for the Egyptian consumer which has led to many problems. The urgently needed database concerning the physical specifications, measurements of the Egyptian consumers, as well as the need to support the Ergonomics given courses in many colleges and institutes with the latest technologies, is stated as the research problem. Descriptive analytical method relying on the compiling, comparing and analyzing of information and facts in order to get acceptable perceptions, ideas and considerations is the used methodology by the researcher. The research concludes that: 1. Good interaction relationship between users and products shows the success of that product. 2. An integration linkage between the most prominent fields of science specially Ergonomics, Interaction Design and Ethnography should be encouraged to provide an ultimately updated database concerning the nature, specifications and environment of the Egyptian consumer, in order to achieve a higher benefit for both user and product. 3. Chinese economic policy based on the study of market requirements long before any market activities should be emulated. 4. Using Ethnography supports the design activities creating new products or updating existent ones through measuring the compatibility of products with their environment and user expectations, While contracting a joint cooperation between military colleges, sports education institutes from one side, and design institutes from the other side to provide an ultimately updated (annually updated) database concerning some specifications about students of both sexes applying in those institutes (height, weight, etc.) to provide the Industrial designer with the needed information when creating a new product or updating an existing one concerning that category is recommended by the researcher.
Abstract: The brain’s functional connectivity while temporally non-stationary does express consistency at a macro spatial level. The study of stable resting state connectivity patterns hence provides opportunities for identification of diseases if such stability is severely perturbed. A mathematical model replicating the brain’s spatial connections will be useful for understanding brain’s representative geometry and complements the empirical model where it falls short. Empirical computations tend to involve large matrices and become infeasible with fine parcellation. However, the proposed analytical model has no such computational problems. To improve replicability, 92 subject data are obtained from two open sources. The proposed methodology, inspired by financial theory, uses multivariate regression to find relationships of every cortical region of interest (ROI) with some pre-identified hubs. These hubs acted as representatives for the entire cortical surface. A variance-covariance framework of all ROIs is then built based on these relationships to link up all the ROIs. The result is a high level of match between model and empirical correlations in the range of 0.59 to 0.66 after adjusting for sample size; an increase of almost forty percent. More significantly, the model framework provides an intuitive way to delineate between systemic drivers and idiosyncratic noise while reducing dimensions by more than 30 folds, hence, providing a way to conduct attribution analysis. Due to its analytical nature and simple structure, the model is useful as a standalone toolkit for network dependency analysis or as a module for other mathematical models.
Abstract: There has been considerable anxiety in society that social media distracts from education and reduces the social skills of young people. Following this, educators have sought ways to mitigate its negative effects on educational attainment while incorporating its positive aspects into the learning process. This study sought to examine the impact of social media on the study habits of students of Alvan Ikoku Federal College of Education, Owerri. The research design involved survey technique where questionnaires were used to collect data from a sample of the student population. Statistical package for social sciences (SPSS) was used to analyse the data. Spearman’s Rho was the specific tool used for analysis. It was presented in frequency tables and bar charts. Findings from variables investigated showed that at p
Abstract: Food contaminated with biological, chemical and physical hazards usually leads to foodborne illnesses which in turn increase the disease burden of developing and developed economies. Restaurants play a key role in the food service industry and violations in application of standardized food safety management systems in these establishments have been associated with foodborne disease outbreaks. This study was undertaken to assess the level of compliance to the Code of practice that was developed and implemented after conducting needs assessment of the food safety management systems employed by the Food Service Establishments in Ghana. Data on pre-licence inspections were reviewed to assess the compliance of the Food Service Establishments. During the period under review (2012-2016), 74.52% of the food service facilities in the hospitality industry were in compliance with the FDA’s code of practice. Main violations observed during the study bordered on facility layout and fabrication (61.8%) and this is because these facilities may not have been built for use as a food service establishment. Another fact that came to the fore was that the redesigning of the facilities to bring them into compliance required capital intensive investments, which some establishments are not prepared for. Other challenges faced by the industry regarded issues on records and documentations, personnel facilities and hygiene, raw materials acquisition, storage and control, and cold storage.
Abstract: The global warming and its impact on climate change is one of main challenges for current century. Global warming is mainly due to the emission of greenhouse gases (GHG) and carbon dioxide (CO2) is known to be the major contributor to the GHG emission profile. Whilst the energy sector is the primary source for CO2 emission, Carbon Capture and Storage (CCS) are believed to be the solution for controlling this emission. Oxyfuel combustion (Oxy-combustion) is one of the major technologies for capturing CO2 from power plants. For gas turbines, several Oxy-combustion power cycles (Oxyturbine cycles) have been investigated by means of thermodynamic analysis. NetPower cycle is one of the leading oxyturbine power cycles with almost full carbon capture capability from a natural gas fired power plant. In this manuscript, sensitivity analysis of the heat exchanger design in NetPower cycle is completed by means of process modelling. The heat capacity variation and supercritical CO2 with gaseous admixtures are considered for multi-zone analysis with Aspen Plus software. It is found that the heat exchanger design has a major role to increase the efficiency of NetPower cycle. The pinch-point analysis is done to extract the composite and grand composite curve for the heat exchanger. In this paper, relationship between the cycle efficiency and the minimum approach temperature (∆Tmin) of the heat exchanger has also been evaluated. Increase in ∆Tmin causes a decrease in the temperature of the recycle flue gases (RFG) and an overall decrease in the required power for the recycled gas compressor. The main challenge in the design of heat exchangers in power plants is a tradeoff between the capital and operational costs. To achieve lower ∆Tmin, larger size of heat exchanger is required. This means a higher capital cost but leading to a better heat recovery and lower operational cost. To achieve this, ∆Tmin is selected from the minimum point in the diagrams of capital and operational costs. This study provides an insight into the NetPower Oxy-combustion cycle’s performance analysis and operational condition based on its heat exchanger design.
Abstract: From a psychological perspective, psychopathology is the area of clinical psychology that has at its core psychological assessment and psychotherapy. In day-to-day clinical practice, psychodiagnosis and psychotherapy are used independently, according to their intended purpose and their specific methods of application. The paper explores how the Minnesota Multiphasic Personality Inventory-2 (MMPI-2) and Mini Mental State Examination-2 (MMSE-2) psychological tools contribute to enhancing the effectiveness of cognitive behavioral psychotherapy (CBT). This combined approach, psychotherapy in conjunction with assessment of personality and cognitive functions, is illustrated by two cases, a severe depressive episode with psychotic symptoms and a mixed anxiety-depressive disorder. The order in which CBT, MMPI-2, and MMSE-2 were used in the diagnostic and therapeutic process was determined by the particularities of each case. In the first case, the sequence started with psychotherapy, followed by the administration of blue form MMSE-2, MMPI-2, and red form MMSE-2. In the second case, the cognitive screening with blue form MMSE-2 led to a personality assessment using MMPI-2, followed by red form MMSE-2; reapplication of the MMPI-2 due to the invalidation of the first profile, and finally, psychotherapy. The MMPI-2 protocols gathered useful information that directed the steps of therapeutic intervention: a detailed symptom picture of potentially self-destructive thoughts and behaviors otherwise undetected during the interview. The memory loss and poor concentration were confirmed by MMSE-2 cognitive screening. This combined approach, psychotherapy with psychological assessment, aligns with the trend of adaptation of the psychological services to the everyday life of contemporary man and paves the way for deepening and developing the field.