The Role of the Internal Audit Unit in Detecting and Preventing Fraud at Public Universities in West Java, Indonesia

This study aims to identify the extent of the role of the Satuan Pengawas Intern (Internal Audit Unit) in detecting and preventing fraud in public universities in West Java under the Ministry of Research, Technology and Higher Education. The research method applied was a qualitative case study approach, while the unit of analysis for this study is the Internal Audit Unit at each public university. Results of this study indicate that the Internal Audit Unit is able to detect and prevent fraud within a public university environment by means of red flags to mark accounting anomalies. These stem from inaccurate budget planning that prompts inappropriate use of funds, exacerbated by late disbursements of funds, which potentially lead to fictitious transactions, and discrepancies in recording state-owned assets into a state property management system (SIMAK BMN), which, if not conducted properly, potentially causes loss to the state.

First-Principles Density Functional Study of Nitrogen-Doped P-Type ZnO

We present a theoretical investigation on the structural, electronic properties and vibrational mode of nitrogen impurities in ZnO. The atomic structures, formation and transition energies and vibrational modes of (NO3)i interstitial or NO4 substituting on an oxygen site ZnO were computed using ab initio total energy methods. Based on Local density functional theory, our calculations are in agreement with one interpretation of bound-excition photoluminescence for N-doped ZnO. First-principles calculations show that (NO3)i defects interstitial or NO4 substituting on an Oxygen site in ZnO are important suitable impurity for p-type doping in ZnO. However, many experimental efforts have not resulted in reproducible p-type material with N2 and N2O doping. by means of first-principle pseudo-potential calculation we find that the use of NO or NO2 with O gas might help the experimental research to resolve the challenge of achieving p-type ZnO.

High Strength, High Toughness Polyhydroxybutyrate-Co-Valerate Based Biocomposites

Biocomposites is a field that has gained much scientific attention due to the current substantial consumption of non-renewable resources and the environmentally harmful disposal methods required for traditional polymer composites. Research on natural fiber reinforced polyhydroxyalkanoates (PHAs) has gained considerable momentum over the past decade. There is little work on PHAs reinforced with unidirectional (UD) natural fibers and little work on using epoxidized natural rubber (ENR) as a toughening agent for PHA-based biocomposites. In this work, we prepared polyhydroxybutyrate-co-valerate (PHBV) biocomposites reinforced with UD 30 wt.% flax fibers and evaluated the use of ENR with 50% epoxidation (ENR50) as a toughening agent for PHBV biocomposites. Quasi-unidirectional flax/PHBV composites were prepared by hand layup, powder impregnation followed by compression molding.  Toughening agents – polybutylene adiphate-co-terephthalate (PBAT) and ENR50 – were cryogenically ground into powder and mechanically mixed with main matrix PHBV to maintain the powder impregnation process. The tensile, flexural and impact properties of the biocomposites were measured and morphology of the composites examined using optical microscopy (OM) and scanning electron microscopy (SEM). The UD biocomposites showed exceptionally high mechanical properties as compared to the results obtained previously where only short fibers have been used. The improved tensile and flexural properties were attributed to the continuous nature of the fiber reinforcement and the increased proportion of fibers in the loading direction. The improved impact properties were attributed to a larger surface area for fiber-matrix debonding and for subsequent sliding and fiber pull-out mechanisms to act on, allowing more energy to be absorbed. Coating cryogenically ground ENR50 particles with PHBV powder successfully inhibits the self-healing nature of ENR-50, preventing particles from coalescing and overcoming problems in mechanical mixing, compounding and molding. Cryogenic grinding, followed by powder impregnation and subsequent compression molding is an effective route to the production of high-mechanical-property biocomposites based on renewable resources for high-obsolescence applications such as plastic casings for consumer electronics.

Effects of Axial Loads and Soil Density on Pile Group Subjected to Triangular Soil Movement

Laboratory tests have been carried out to investigate the response of 2x2 pile group subjected to triangular soil movement. The pile group was instrumented with displacement and tilting devices at the pile cap and strain gauges on two piles of the group. In this paper, results from four model tests were presented to study the effects of axial loads and soil density on the lateral behavior of piles. The responses in terms of bending moment, shear force, soil pressure, deflection, and rotation of piles were compared. Test results indicate that increasing the soil strength could increase the measured moment, shear, soil pressure, and pile deformations. Most importantly, adding loads to the pile cap induces additional moment to the head of front-pile row unlike the back-pile row which was influenced insignificantly.

Privacy-Preserving Location Sharing System with Client/Server Architecture in Mobile Online Social Network

Location sharing is a fundamental service in mobile Online Social Networks (mOSNs), which raises significant privacy concerns in recent years. Now, most location-based service applications adopt client/server architecture. In this paper, a location sharing system, named CSLocShare, is presented to provide flexible privacy-preserving location sharing with client/server architecture in mOSNs. CSLocShare enables location sharing between both trusted social friends and untrusted strangers without the third-party server. In CSLocShare, Location-Storing Social Network Server (LSSNS) provides location-based services but do not know the users’ real locations. The thorough analysis indicates that the users’ location privacy is protected. Meanwhile, the storage and the communication cost are saved. CSLocShare is more suitable and effective in reality.

Estimation of Relative Subsidence of Collapsible Soils Using Electromagnetic Measurements

Collapsible soils are weak soils that appear to be stable in their natural state, normally dry condition, but rapidly deform under saturation (wetting), thus generating large and unexpected settlements which often yield disastrous consequences for structures unwittingly built on such deposits. In this study, a prediction model for the relative subsidence of stressed collapsible soils based on dielectric permittivity measurement is presented. Unlike most existing methods for soil subsidence prediction, this model does not require moisture content as an input parameter, thus providing the opportunity to obtain accurate estimation of the relative subsidence of collapsible soils using dielectric measurement only. The prediction model is developed based on an existing relative subsidence prediction model (which is dependent on soil moisture condition) and an advanced theoretical frequency and temperature-dependent electromagnetic mixing equation (which effectively removes the moisture content dependence of the original relative subsidence prediction model). For large scale sub-surface soil exploration purposes, the spatial sub-surface soil dielectric data over wide areas and high depths of weak (collapsible) soil deposits can be obtained using non-destructive high frequency electromagnetic (HF-EM) measurement techniques such as ground penetrating radar (GPR). For laboratory or small scale in-situ measurements, techniques such as an open-ended coaxial line with widely applicable time domain reflectometry (TDR) or vector network analysers (VNAs) are usually employed to obtain the soil dielectric data. By using soil dielectric data obtained from small or large scale non-destructive HF-EM investigations, the new model can effectively predict the relative subsidence of weak soils without the need to extract samples for moisture content measurement. Some of the resulting benefits are the preservation of the undisturbed nature of the soil as well as a reduction in the investigation costs and analysis time in the identification of weak (problematic) soils. The accuracy of prediction of the presented model is assessed by conducting relative subsidence tests on a collapsible soil at various initial soil conditions and a good match between the model prediction and experimental results is obtained.

Precipitation Intensity: Duration Based Threshold Analysis for Initiation of Landslides in Upper Alaknanda Valley

The entire Himalayan range is globally renowned for rainfall-induced landslides. The prime focus of the study is to determine rainfall based threshold for initiation of landslides that can be used as an important component of an early warning system for alerting stake holders. This research deals with temporal dimension of slope failures due to extreme rainfall events along the National Highway-58 from Karanprayag to Badrinath in the Garhwal Himalaya, India. Post processed 3-hourly rainfall intensity data and its corresponding duration from daily rainfall data available from Tropical Rainfall Measuring Mission (TRMM) were used as the prime source of rainfall data. Landslide event records from Border Road Organization (BRO) and some ancillary landslide inventory data for 2013 and 2014 have been used to determine Intensity Duration (ID) based rainfall threshold. The derived governing threshold equation, I= 4.738D-0.025, has been considered for prediction of landslides of the study region. This equation was validated with an accuracy of 70% landslides during August and September 2014. The derived equation was considered for further prediction of landslides of the study region. From the obtained results and validation, it can be inferred that this equation can be used for initiation of landslides in the study area to work as a part of an early warning system. Results can significantly improve with ground based rainfall estimates and better database on landslide records. Thus, the study has demonstrated a very low cost method to get first-hand information on possibility of impending landslide in any region, thereby providing alert and better preparedness for landslide disaster mitigation.

Socrates’ Mythological Role in Plato’s Theaetetus

Plato, as a poet, employs muthos extensively to express his philosophical dialectical development, so the majority of his dialogues are comprised of muthoi. We cannot separate his muthos from his philosophical thought, since the former has great influence in the latter. So the methodology of this paper is first to discuss the dialogue Theaetetus to find out why he compares Socrates to the Greek goddess Artemis; then his concept of Maieutikē will be investigated. At the beginning of Plato’s Theaetetus, Socrates first likens himself to the goddess Artemis, who, though unmarried, has a duty to assist women in labour. Socrates’ role, as Plato portrays, is the same as that of Artemis; and the technē he possesses is Maieutikē, which is to assist his students in giving birth to their mental offspring. This paper will focus on discussion on the Socratic mythological role in Platonic interpretation and dialectics so as to reveal the philosophical meaning of Socratic ignorance.

Numerical Simulations of Acoustic Imaging in Hydrodynamic Tunnel with Model Adaptation and Boundary Layer Noise Reduction

The noise requirements for naval and research vessels have seen an increasing demand for quieter ships in order to fulfil current regulations and to reduce the effects on marine life. Hence, new methods dedicated to the characterization of propeller noise, which is the main source of noise in the far-field, are needed. The study of cavitating propellers in closed-section is interesting for analyzing hydrodynamic performance but could involve significant difficulties for hydroacoustic study, especially due to reverberation and boundary layer noise in the tunnel. The aim of this paper is to present a numerical methodology for the identification of hydroacoustic sources on marine propellers using hydrophone arrays in a large hydrodynamic tunnel. The main difficulties are linked to the reverberation of the tunnel and the boundary layer noise that strongly reduce the signal-to-noise ratio. In this paper it is proposed to estimate the reflection coefficients using an inverse method and some reference transfer functions measured in the tunnel. This approach allows to reduce the uncertainties of the propagation model used in the inverse problem. In order to reduce the boundary layer noise, a cleaning algorithm taking advantage of the low rank and sparse structure of the cross-spectrum matrices of the acoustic and the boundary layer noise is presented. This approach allows to recover the acoustic signal even well under the boundary layer noise. The improvement brought by this method is visible on acoustic maps resulting from beamforming and DAMAS algorithms.

Being a Lay Partner in Jesuit Higher Education in the Philippines: A Grounded Theory Application

In Jesuit universities, laypersons, who come from the same or different faith backgrounds or traditions, are considered as collaborators in mission. The Jesuits themselves support the contributions of the lay partners in realizing the mission of the Society of Jesus and recognize the important role that they play in education. This study aims to investigate and generate particular notions and understandings of lived experiences of being a lay partner in Jesuit universities in the Philippines, particularly those involved in higher education. Using the qualitative approach as introduced by grounded theorist Barney Glaser, the lay partners’ concept of being a partner, as lived in higher education, is generated systematically from the data collected in the field primarily through in-depth interviews, field notes and observations. Glaser’s constant comparative method of analysis of data is used going through the phases of open coding, theoretical coding, and selective coding from memoing to theoretical sampling to sorting and then writing. In this study, Glaser’s grounded theory as a methodology will provide a substantial insight into and articulation of the layperson’s actual experience of being a partner of the Jesuits in education. Such articulation provides a phenomenological approach or framework to an understanding of the meaning and core characteristics of Jesuit-Lay partnership in Jesuit educational institution of higher learning in the country. This study is expected to provide a framework or model for lay partnership in academic institutions that have the same practice of having lay partners in mission.

Synthesis, Characterization and Impedance Analysis of Polypyrrole/La0.7Ca0.3MnO3 Nanocomposites

Perovskite manganite La0.7Ca0.3MnO3 was synthesized by Sol-gel method. Polymerization of pyrrole was carried by in-situ polymerization method. The composite of pyrrole (Py)/La0.7Ca0.3MnO3 composite in the presence of oxidizing agent ammonium per sulphate to synthesize polypyrrole (PPy)/La0.7Ca0.3MnO3 (LCM) composite was carried out by the same in-situ polymerization method. The PPy/LCM composites were synthesized with varying compositions like 10, 20, 30, 40, and 50 wt.% of LCM in Py. The surface morphologies of these composites were analyzed by using scanning electron microscope (SEM). The images show that LCM particles are embedded in PPy chain. The impedance measurement of PPy/LCM at different temperature ranges from 30 to 180 °C was studied using impedance analyzer. The study shows that impedance is frequency and temperature dependent and it is found to decrease with increase in frequency and temperature.

Effect of Different Types of Nano/Micro Fillers on the Interfacial Shear Properties of Polyamide 6 with De-Sized Carbon Fiber

The current study aims to investigate the effect of fillers with different geometries and sizes on the interfacial shear properties of PA6 composites with de-sized carbon fiber. The fillers which have been investigated are namely; nano-layer silicates (nanoclay), sub-micro aluminum titanium (ALTi) particles, and multiwall carbon nanotube (MWCNT). By means of X-ray photoelectron spectroscopy (XPS), epoxide group which defined as a sizing agent, has been removed. Sizing removal can reduce the acid parameter of carbon fibers surface promoting bonding strength at the fiber/matrix interface which is a desirable property for the carbon fiber composites. Microdroplet test showed that the interfacial shear strength (IFSS) has been enhanced with the addition of 10wt% ALTi by about 23% comparing with neat PA6. However, with including other types of fillers into PA6, the results did not show enhancement of IFSS.

Gate Voltage Controlled Humidity Sensing Using MOSFET of VO2 Particles

This article presents gate-voltage controlled humidity sensing performance of vanadium dioxide nanoparticles prepared from NH4VO3 precursor using microwave irradiation technique. The X-ray diffraction, transmission electron diffraction, and Raman analyses reveal the formation of VO2 (B) with V2O5 and an amorphous phase. The BET surface area is found to be 67.67 m2/g. The humidity sensing measurements using the patented lateral-gate MOSFET configuration was carried out. The results show the optimum response at 5 V up to 8 V of gate voltages for 10 to 80% of relative humidity. The dose-response equation reveals the enhanced resilience of the gated VO2 sensor which may saturate above 272% humidity. The response and recovery times are remarkably much faster (about 60 s) than in non-gated VO2 sensors which normally show response and recovery times of the order of 5 minutes (300 s).

3D High-Precision Tunnel Gravity Exploration Method for Concealed High-Density Ore-Bodies: A Case Study on the Zhaotong Maoping Carbonate-Hosted Zn-Pb-(Ag-Ge) Deposit in Northeastern Yunnan, China

Accurately positioning detection of concealed deposits or ore-bodies is one of the difficult problems in mineral exploration field. Theory calculation and exploration practices for tunnel gravity indicate that 3D high-precision Tunnel Gravity Exploration Method (TGEM) can find concealed high-density three-dimensional ore-bodies in the depth. The ore-finding breakthroughs at the depth of the Zhaotong Maoping carbonate-hosted Zn–Pb–(Ag–Ge) deposit in Northeastern Yunnan have proved that the exploration method in combination with MEAHFZ method is effective to detect concealed high-density ore-bodies. TGEM may overcome anomalous ambiguity of other geophysical methods for 3D positioning of concealed ore-bodies.

Competitive Advantages of a Firm without Fundamental Technology: A Case Study of Sony, Casio and Nintendo

A purpose of this study is to examine how a firm without fundamental technology is able to gain the competitive advantage. This paper examines three case studies, Sony in the flat display TV industry, Casio in the digital camera industry and Nintendo in the home game machine industry. This paper maintain the firms without fundamental technology construct two advantages, economic advantage and organizational advantage. An economic advantage involves the firm can select either high-tech or cheap devices out of several device makers, and change the alternatives cheaply and quickly. In addition, organizational advantage means that a firm without fundamental technology is not restricted by organizational inertia and cognitive restraints, and exercises the characteristic of strength.

Evaluation of Produced Water Treatment Using Advanced Oxidation Processes and Sodium Ferrate(VI)

Oil and gas exploration is an essential activity for modern society, although the supply of its global demand has caused enough damage to the environment, mainly due to produced water generation, which is an effluent associated with the oil and gas produced during oil extraction. It is the aim of this study to evaluate the treatment of produced water, in order to reduce its oils and greases content (OG), by using flotation as a pre-treatment, combined with oxidation for the remaining organic load degradation. Thus, there has been tested Advanced Oxidation Process (AOP) using both Fenton and photo-Fenton reactions, as well as a chemical oxidation treatment using sodium ferrate(VI), Na2[FeO4], as a strong oxidant. All the studies were carried out using real samples of produced water from petroleum industry. The oxidation process using ferrate(VI) ion was studied based on factorial experimental designs. The factorial design was used in order to study how the variables pH, temperature and concentration of Na2[FeO4] influences the O&G levels. For the treatment using ferrate(VI) ion, the results showed that the best operating point is obtained when the temperature is 28 °C, pH 3, and a 2000 mg.L-1 solution of Na2[FeO4] is used. This experiment has achieved a final O&G level of 4.7 mg.L-1, which means 94% percentage removal efficiency of oils and greases. Comparing Fenton and photo-Fenton processes, it was observed that the Fenton reaction did not provide good reduction of O&G (around 20% only). On the other hand, a degradation of approximately 80.5% of oil and grease was obtained after a period of seven hours of treatment using photo-Fenton process, which indicates that the best process combination has occurred between the flotation and the photo-Fenton reaction using solar radiation, with an overall removal efficiency of O&G of approximately 89%.

The Determination of Stress Experienced by Nursing Undergraduate Students during Their Education

Objective: Nursing students face with stress factors affecting academic performance and quality of life as from first moments of their educational life. Stress causes health problems in students such as physical, psycho-social, and behavioral disorders and might damage formation of professional identity by decreasing efficiency of education. In addition to determination of stress experienced by nursing students during their education, it was aimed to help review theoretical and clinical education settings for bringing stress of nursing students into positive level and to raise awareness of educators concerning their own professional behaviors. Methods: The study was conducted with 315 students studying at nursing department of Semra and Vefa Küçük Health High School, Nevşehir Hacı Bektaş Veli University in the academic year of 2015-2016 and agreed to participate in the study. “Personal Information Form” prepared by the researchers upon the literature review and “Nursing Education Stress Scale (NESS)” were used in this study. Data were assessed with analysis of variance and correlation analysis. Results: Mean NESS Scale score of the nursing students was estimated to be 66.46±16.08 points. Conclusions: As a result of this study, stress level experienced by nursing undergraduate students during their education was determined to be high. In accordance with this result, it can be recommended to determine sources of stress experienced by nursing undergraduate students during their education and to develop approaches to eliminate these stress sources.

Topological Sensitivity Analysis for Reconstruction of the Inverse Source Problem from Boundary Measurement

In this paper, we consider a geometric inverse source problem for the heat equation with Dirichlet and Neumann boundary data. We will reconstruct the exact form of the unknown source term from additional boundary conditions. Our motivation is to detect the location, the size and the shape of source support. We present a one-shot algorithm based on the Kohn-Vogelius formulation and the topological gradient method. The geometric inverse source problem is formulated as a topology optimization one. A topological sensitivity analysis is derived from a source function. Then, we present a non-iterative numerical method for the geometric reconstruction of the source term with unknown support using a level curve of the topological gradient. Finally, we give several examples to show the viability of our presented method.

Friction Calculation and Simulation of Column Electric Power Steering System

This study presents a procedure for friction calculation of column electric power steering (C-EPS) system which affects handling and comfort in driving. The friction losses estimation is obtained from experimental tests and mathematical calculation. Parts in C-EPS mainly involved in friction losses are bearings and worm gear. In the theoretical approach, the gear geometry and Hertz law were employed to measure the normal load and the sliding velocity and contact areas from the worm gears driving conditions. The viscous friction generated in the worm gear was obtained with a theoretical approach and the result was applied to model the friction in the steering system. Finally, by viscous friction coefficient and Coulomb friction coefficient, values of friction in worm gear were calculated. According to the Bearing Company and the characteristics of each bearing, the friction torques due to load and due to speed were calculated. A MATLAB Simulink model for calculating the friction in bearings and worm gear in C-EPS were done and the total friction value was estimated.

Sound Selection for Gesture Sonification and Manipulation of Virtual Objects

New sensors and technologies – such as microphones, touchscreens or infrared sensors – are currently making their appearance in the automotive sector, introducing new kinds of Human-Machine Interfaces (HMIs). The interactions with such tools might be cognitively expensive, thus unsuitable for driving tasks. It could for instance be dangerous to use touchscreens with a visual feedback while driving, as it distracts the driver’s visual attention away from the road. Furthermore, new technologies in car cockpits modify the interactions of the users with the central system. In particular, touchscreens are preferred to arrays of buttons for space improvement and design purposes. However, the buttons’ tactile feedback is no more available to the driver, which makes such interfaces more difficult to manipulate while driving. Gestures combined with an auditory feedback might therefore constitute an interesting alternative to interact with the HMI. Indeed, gestures can be performed without vision, which means that the driver’s visual attention can be totally dedicated to the driving task. In fact, the auditory feedback can both inform the driver with respect to the task performed on the interface and on the performed gesture, which might constitute a possible solution to the lack of tactile information. As audition is a relatively unused sense in automotive contexts, gesture sonification can contribute to reducing the cognitive load thanks to the proposed multisensory exploitation. Our approach consists in using a virtual object (VO) to sonify the consequences of the gesture rather than the gesture itself. This approach is motivated by an ecological point of view: Gestures do not make sound, but their consequences do. In this experiment, the aim was to identify efficient sound strategies, to transmit dynamic information of VOs to users through sound. The swipe gesture was chosen for this purpose, as it is commonly used in current and new interfaces. We chose two VO parameters to sonify, the hand-VO distance and the VO velocity. Two kinds of sound parameters can be chosen to sonify the VO behavior: Spectral or temporal parameters. Pitch and brightness were tested as spectral parameters, and amplitude modulation as a temporal parameter. Performances showed a positive effect of sound compared to a no-sound situation, revealing the usefulness of sounds to accomplish the task.