Abstract: With the objective of characterizing the profile and performance of energy use by slaughterhouses, surveys and audits were performed in two different facilities located in the northeastern region of Portugal. Energy consumption from multiple energy sources was assessed monthly, along with production and costs, for the same reference year. Gathered data was analyzed to identify and quantify the main consuming processes and to estimate energy efficiency indicators for benchmarking purposes. Main results show differences between the two slaughterhouses concerning energy sources, consumption by source and sector, and global energy efficiency. Electricity is the most used source in both slaughterhouses with a contribution of around 50%, being essentially used for meat processing and refrigeration. Natural gas, in slaughterhouse A, and pellets, in slaughterhouse B, used for heating water take the second place, with a mean contribution of about 45%. On average, a 62 kgoe/t specific energy consumption (SEC) was found, although with differences between slaughterhouses. A prominent negative correlation between SEC and carcass production was found specially in slaughterhouse A. Estimated Specific Energy Cost and Greenhouse Gases Intensity (GHGI) show mean values of about 50 €/t and 1.8 tCO2e/toe, respectively. Main results show that there is a significant margin for improving energy efficiency and therefore lowering costs in this type of non-energy intensive industries.
Abstract: This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan universities. The study reveals that the role of audit committees has to be shifted from traditional areas of accounting to a broader role including functions related to financial reporting, audit planning, support the independence of internal and external auditors, acting as a channel of communication between external auditors and board of directors, reviewing external audit, and evaluating internal control systems. Although the study is a starting point in developing a framework of good audit committees’ practices in Libya, it is believed that the adoption of its results can result in enhancing the corporate governance practices not only in the banking sector but also in the entire corporate sector in Libya.
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: Knowledge plays an important role to the success of any organization. Software development organizations are highly knowledge-intensive organizations especially in their requirement elicitation process (REP). There are several problems regarding communicating and using the knowledge in REP such as misunderstanding, being out of scope, conflicting information and changes of requirements. All of these problems occurred in transmitting the requirements knowledge during REP. Several researches have been done in REP in order to solve the problem towards requirements. Knowledge Audit (KA) approaches were proposed in order to solve managing knowledge in human resources, financial and manufacturing. There is lack of study applying the KA in requirements elicitation process. Therefore, this paper proposes a KA model for REP in supporting to acquire good requirements.
Abstract: This paper attempts to investigate the effect of corporate governance and shareholder monitoring mechanisms on cost of debt of Malaysian listed firms. We assess the quality of corporate governance using comprehensive corporate governance index, which consists of 139 items in six broad categories. We classify shareholder monitoring mechanisms into concentrated ownership, family, insider and government ownerships. Using panel sample from 2003 to 2007, regression results show that high corporate governance quality and concentrated ownership lower firm cost of debt. Debt issuers consider board structure and procedures, board compensation practices, accountability and audit, transparency and social and environmental activities as integral components of a good corporate governance framework.
Abstract: Analysis of amplitude and phase characteristics for delta, theta, and alpha bands at localized time instant from EEG signals is important for the characterizing information processing in the brain. In this paper, complex demodulation method was used to analyze EEG (Electroencephalographic) signal, particularly for auditory evoked potential response signal, with sufficient time resolution and designated frequency bandwidth resolution required. The complex demodulation decomposes raw EEG signal into 3 designated delta, theta, and alpha bands with complex EEG signal representation at sampled time instant, which can enable the extraction of amplitude envelope and phase information. Throughout simulated test data, and real EEG signal acquired during auditory attention task, it can extract the phase offset, phase and frequency changing instant and decomposed amplitude envelope for delta, theta, and alpha bands. The complex demodulation technique can be efficiently used in brain signal analysis in case of phase, and amplitude information required.
Abstract: This study aims at implementing integrated water resources management principles to the Lafarge Cement Jordan at Al-Fuhais plant. This was accomplished by conducting water audits at all water consuming units in the plant. Based on the findings of the water audit, an action plan to improve water use efficiency in the plant was proposed. The main elements of which are installing water saving devices, re-use of the treated wastewater, water harvesting, raising the awareness of the employees, and linking the plant to the water demand management unit at the Ministry of Water and Irrigation.
The analysis showed that by implementing the proposed action plan, it is expected that the industrial water demand can be satisfied from non-conventional resources including treated wastewater and harvested water. As a consequence, fresh water can be used to increase the supply to Al-Fuhais city which is expected to reflect positively on the relationship between the factory and the city.
Abstract: Gait disturbance, particularly freezing of gait (FOG), is a phenomenon that is common in Parkinson’s patients and significantly contributes to a loss of function and independence. Walking performance and number of freezing episodes have been known to respond favorably to sensory cues of different modalities. However, a topic that has so far barely been touched is how to resolve freezing episodes via sensory cues once they have appeared. In this study, we analyze the effect of five different sensory cues on the duration of freezing episodes: (1) vibratory alert, (2) auditory alert, (3) vibratory rhythm, (4) auditory rhythm, (5) visual cue in form of parallel lines projected to the floor. The motivation for this study is to investigate the possibility of the design of a gait assistive device for Parkinson’s patients. Test subjects were 7 Parkinson’s patients regularly suffering from FOG. The patients had to repeatedly walk a pre-defined course and cues were triggered always 2 s after freezing onset. The effect was analyzed via experimental measurements and patient interviews. The measurements showed that all 5 sensory cues led to a decrease of the average duration of freezing: baseline (7.9s), vibratory alert (7.1s), auditory alert (6.7s), auditory rhythm (6.4s), vibratory rhythm (6.3s), and visual cue (5.3s). Nevertheless, interestingly, patients subjectively evaluated the audio alert and vibratory signals to have a significantly better effect for reducing their freezing duration than the visual cue.
Abstract: Customer audits are generally used to ensure customer
that supplier is continuously able to meet his requirements while
supplying him required products and services. However, customer
audits can be considered as a very useful quality control tool for
suppliers as well. In our paper, we analyzed the process of customer
audits realized in Czech companies from both perspectives: a
supplier´s viewpoint and customer´s viewpoint. At the end, we tried
to emphasize some areas that should not be omitted during the audit
process.
Abstract: We investigate sonic cues for binaural sound localization within classrooms and present a structural model for the same. Two of the primary cues for localization, interaural time difference (ITD) and interaural level difference (ILD) created between the two ears by sounds from a particular point in space, are used. Although these cues do not lend any information about the elevation of a sound source, the torso, head, and outer ear carry out elevation dependent spectral filtering of sounds before they reach the inner ear. This effect is commonly captured in head related transfer function (HRTF) which aids in resolving the ambiguity from the ITDs and ILDs alone and helps localize sounds in free space. The proposed structural model of HRTF produces well controlled horizontal as well as vertical effects. The implemented HRTF is a signal processing model which tries to mimic the physical effects of the sounds interacting with different parts of the body. The effectiveness of the method is tested by synthesizing spatial audio, in MATLAB, for use in listening tests with human subjects and is found to yield satisfactory results in comparison with existing models.
Abstract: The goal of speech parameterization is to extract the relevant information about what is being spoken from the audio signal. In speech recognition systems Mel-Frequency Cepstral Coefficients (MFCC) and Relative Spectral Mel-Frequency Cepstral Coefficients (RASTA-MFCC) are the two main techniques used. It will be shown in this paper that it presents some modifications to the original MFCC method. In our work the effectiveness of proposed changes to MFCC called Modified Function Cepstral Coefficients (MODFCC) were tested and compared against the original MFCC and RASTA-MFCC features. The prosodic features such as jitter and shimmer are added to baseline spectral features. The above-mentioned techniques were tested with impulsive signals under various noisy conditions within AURORA databases.
Abstract: Does a communication modality matter in delivering e-learning information? With the recent growth of broadcasting systems, media technologies and e-learning contents, various systems with different communication modalities have been introduced. In accordance with these trends, this study examines the effects of the information delivery modality on psychology of students. Findings from an experiment indicated that the delivering information which includes a video modality elicited higher degrees of credibility, quality, representativeness of content, and perceived suitability for delivering information than those of auditory information. However, there is no difference between content liking and attitude. The Implications of the findings and the limitations are discussed.
Abstract: Working memory (WM) can be defined as the system
which actively holds information in the mind to do tasks in spite of
the distraction. Contrary, short-term memory (STM) is a system that
represents the capacity for the active storing of information without
distraction. There has been accumulating evidence that these types of
memory are related to higher cognition (HC). The aim of this study
was to verify the relationship between HC and memory (visual STM
and WM, auditory STM and WM). 59 primary school children were
tested by intelligence test, mathematical tasks (HC) and memory
subtests. We have shown that visual but not auditory memory is a
significant predictor of higher cognition. The relevance of these
results are discussed.
Abstract: Recent financial international scandals around the world have led to a number of investigations into the effectiveness of corporate governance practices and audit quality. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies have been conducted in Egypt where corporate governance is just evolving. Therefore, this study provides evidence on the effectiveness of corporate governance practices and audit quality from a developing country. The data for analysis are gathered from the top 50 most active companies in the Egyptian Stock Exchange, covering the three year period 2007-2009. Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show that board independence; CEO duality and audit committees significantly have relationship with audit quality. The results also, indicate that institutional investor and managerial ownership have no significantly relationship with audit quality. Evidence also exist that size of the company; complexity and business leverage are important factors in audit quality for companies quoted on the Egypt Stock Exchange.
Abstract: This research study examines cases of Saudi Arabian
universities and female academics for work environment issues
within the context of design management applications. The study
proposes use of design research, ergonomics and systems design
thinking to develop the university design which facilitates removal of
physical and cognitive barriers for female academics. Review of
literature demonstrates that macro and micro ergonomic combined
with design management and system design strategies can
significantly improve the workplace design for female academics.
The university design model would be prepared based on the analyses
of primary data obtained from archived documents, participants'
observation logs, photo audits, focus groups and semi-structured
interviews of currently employed female academics in the selected
case universities.
Abstract: Water Sensitive Urban Design (WSUD) features are
increasingly used to treat and manage polluted stormwater runoff in urbanised areas. It is important to monitor and evaluate the effectiveness of the infrastructure in achieving their intended performance targets after constructing and operating these features
overtime. The paper presents the various methods of analysis used to
assess the effectiveness of the in-situ WSUD features, such as: onsite visual inspections during operational and non operational periods, maintenance audits and periodic water quality testing. The results will contribute to a better understanding of the operational and
maintenance needs of in-situ WSUD features and assist in providing recommendations to better manage life cycle performance.
Abstract: In this content analysis research note the aim was to explore to how sustainability and especially environmental issues are conveyed into environmental items in annual reports and disclosures. As The Global Reporting Initiative (GRI) is a globally wide multistakeholder process, the enterprises using voluntarily GRI framework are considered to be aware of sustainability and environmental concerns. The findings were that although these enterprises included in an environmentally sensitive industry sector and had special capabilities to consider environmental issues there were few GRIreporting enterprises presented substantially detailed environmental items in audited financial statements. There were only slight differences between publishing years 2008 and 2009 - the beginning years of economic turmoil. The environmental issues seemed not to be considered substantial enough for financial reporting as a basis for concerning investment or voting decisions.
Abstract: ''Cocktail party problem'' is well known as one of the human auditory abilities. We can recognize the specific sound that we want to listen by this ability even if a lot of undesirable sounds or noises are mixed. Blind source separation (BSS) based on independent component analysis (ICA) is one of the methods by which we can separate only a special signal from their mixed signals with simple hypothesis. In this paper, we propose an online approach for blind source separation using the sliding DFT and the time domain independent component analysis. The proposed method can reduce calculation complexity in comparison with conventional methods, and can be applied to parallel processing by using digital signal processors (DSPs) and so on. We evaluate this method and show its availability.
Abstract: Intrusion Detection System is significant in network
security. It detects and identifies intrusion behavior or intrusion
attempts in a computer system by monitoring and analyzing the
network packets in real time. In the recent year, intelligent algorithms
applied in the intrusion detection system (IDS) have been an
increasing concern with the rapid growth of the network security.
IDS data deals with a huge amount of data which contains irrelevant
and redundant features causing slow training and testing process,
higher resource consumption as well as poor detection rate. Since the
amount of audit data that an IDS needs to examine is very large even
for a small network, classification by hand is impossible. Hence, the
primary objective of this review is to review the techniques prior to
classification process suit to IDS data.
Abstract: In the effort to reduce water consumption for resorts,
more water conservation practices need to be implemented. Hence
water audits need to be performed to obtain a baseline of water
consumption, before planning water conservation practices. In this
study, a water audit framework specifically for resorts was created,
and the audit was performed on two resorts: Resort A in Langkawi,
Malaysia; and Resort B in Miri, Malaysia. From the audit, the total
daily water consumption for Resorts A and B were estimated to be
180m3 and 330 m3 respectively, while the actual water consumption
(based on water meter readings) were 175 m3 and 325 m3. This
suggests that the audit framework is reasonably accurate and may be
used to account for most of the water consumption sources in a
resort. The daily water consumption per guest is about 500 litres. The
water consumption of both resorts is poorly rated compared with
established benchmarks. Water conservation measures were
suggested for both resorts.