Abstract: The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.
Abstract: In this paper, a scalable augmented reality framework for handheld devices is presented. The presented framework is enabled by using a server-client data communication structure, in which the search for tracking targets among a database of images is performed on the server-side while pixel-wise 3D tracking is performed on the client-side, which, in this case, is a handheld mobile device. Image search on the server-side adopts a residual-enhanced image descriptors representation that gives the framework a scalability property. The tracking algorithm on the client-side is based on a gravity-aligned feature descriptor which takes the advantage of a sensor-equipped mobile device and an optimized intensity-based image alignment approach that ensures the accuracy of 3D tracking. Automatic content streaming is achieved by using a key-frame selection algorithm, client working phase monitoring and standardized rules for content communication between the server and client. The recognition accuracy test performed on a standard dataset shows that the method adopted in the presented framework outperforms the Bag-of-Words (BoW) method that has been used in some of the previous systems. Experimental test conducted on a set of video sequences indicated the real-time performance of the tracking system with a frame rate at 15-30 frames per second. The presented framework is exposed to be functional in practical situations with a demonstration application on a campus walk-around.
Abstract: The goal of this project is to investigate constant
properties (called the Liouville-type Problem) for a p-stable map
as a local or global minimum of a p-energy functional where
the domain is a Euclidean space and the target space is a
closed half-ellipsoid. The First and Second Variation Formulas
for a p-energy functional has been applied in the Calculus
Variation Method as computation techniques. Stokes’ Theorem,
Cauchy-Schwarz Inequality, Hardy-Sobolev type Inequalities, and
the Bochner Formula as estimation techniques have been used to
estimate the lower bound and the upper bound of the derived
p-Harmonic Stability Inequality. One challenging point in this project
is to construct a family of variation maps such that the images
of variation maps must be guaranteed in a closed half-ellipsoid.
The other challenging point is to find a contradiction between the
lower bound and the upper bound in an analysis of p-Harmonic
Stability Inequality when a p-energy minimizing map is not constant.
Therefore, the possibility of a non-constant p-energy minimizing
map has been ruled out and the constant property for a p-energy
minimizing map has been obtained. Our research finding is to explore
the constant property for a p-stable map from a Euclidean space into
a closed half-ellipsoid in a certain range of p. The certain range of
p is determined by the dimension values of a Euclidean space (the
domain) and an ellipsoid (the target space). The certain range of p
is also bounded by the curvature values on an ellipsoid (that is, the
ratio of the longest axis to the shortest axis). Regarding Liouville-type
results for a p-stable map, our research finding on an ellipsoid is a
generalization of mathematicians’ results on a sphere. Our result is
also an extension of mathematicians’ Liouville-type results from a
special ellipsoid with only one parameter to any ellipsoid with (n+1)
parameters in the general setting.
Abstract: Air permeability plays an important role for applications such as filtration, thermal and acoustic insulation. The study discussed in this paper was conducted in an attempt to investigate air permeability property of various combinations of nonwovens. The PROWHITE air permeability tester was used for the measurement of the air permeability of the samples in accordance with the relevant standards and a comparative study of the results were made. It was found that the fabric mass per unit area was closely related to the air-permeability. The air permeability decreased with the increase in mass per unit area. Additionally, the air permeability of nonwoven fabrics decreased with the increase in thickness. Moreover, air permeability of multilayered SMS nonwoven structures was lower than those of single layered ones.
Abstract: Clustering is an intensive research for some years
because of its multifaceted applications, such as biology, information
retrieval, medicine, business and so on. The expectation maximization
(EM) is a kind of algorithm framework in clustering methods, one
of the ten algorithms of machine learning. Traditionally, optimization
of objective function has been the standard approach in EM. Hence,
research has investigated the utility of evolutionary computing and
related techniques in the regard. Chemical Reaction Optimization
(CRO) is a recently established method. So the property embedded
in CRO is used to solve optimization problems. This paper presents
an algorithm framework (EM-CRO) with modified CRO operators
based on EM cluster problems. The hybrid algorithm is mainly
to solve the problem of initial value sensitivity of the objective
function optimization clustering algorithm. Our experiments mainly
take the EM classic algorithm:k-means and fuzzy k-means as an
example, through the CRO algorithm to optimize its initial value, get
K-means-CRO and FKM-CRO algorithm. The experimental results
of them show that there is improved efficiency for solving objective
function optimization clustering problems.
Abstract: The analytic expression for the Hall Coefficient (HC) caused by the confined electrons in the presence of a strong electromagnetic wave (EMW) including the effect of phonon confinement in rectangular quantum wires (RQWs) is calculated by using the quantum kinetic equation for electrons in the case of electron - optical phonon scattering. It is because the expression of the HC for the confined phonon case contains indexes m, m’ which are specific to the phonon confinement. The expression in a RQW is different from that for the case of unconfined phonons in a RQW or in 2D. The results are numerically calculated and discussed for a GaAs/GaAsAl RQW. The numerical results show that HC in a RQW can have both negative and positive values. This is different from the case of the absence of EMW and the case presence of EMW including the effect of phonon unconfinement in a RQW. These results are also compared with those in the case of unconfined phonons in a RQW and confined phonons in a quantum well. The conductivity in the case of confined phonon has more resonance peaks compared with that in case of unconfined phonons in a RQW. This new property is the same in quantum well. All results are compared with the case of unconfined phonons to see differences.
Abstract: In this paper, two bandstop filters resonating at 5.25 GHz and 7.3 GHz using Defected Microstrip Structure (DMS) are discussed. These slots are incorporated in the feed lines of filters to perform a serious LC resonance property in certain frequency and suppress the spurious signals. Therefore, this method keeps the filter size unchanged and makes a resonance frequency that is due to the abrupt change of the current path of the filter. If the application requires elimination of this band of frequencies, additional filter elements are required, which can only be accomplished by adding this DMS element resonant at desired frequency band rejection. The filters are optimized and simulated with Computer Simulation Technology (CST) tool.
Abstract: This study examined budget and performance of public enterprises in Nasarawa State, Nigeria in a period of 2009-2013. The study utilized secondary sources of data obtained from four selected parastatals’ budget allocation and revenue generation for the period under review. The simple correlation coefficient was used to analyze the extent of the relationship between budget allocation and revenue generation of the parastatals. Findings revealed varying results. There was positive (0.21) and weak correlation between expenditure and revenue of Nasarawa Investment and Property Development Company (NIPDC). However, the study further revealed that there was strong and weak negative relationship in the revenue and expenditure of the following parastatals over the period under review. Viz: Nasarawa State Water Board, -0.27 (weak), Nasarawa State Broadcasting Service, -0.52 (Strong) and Nasarawa State College of Agriculture, -0.36 (weak). The study therefore, recommends that government should increase its investments in NIPDC to enhance efficiency and profitability. It also recommends that government should strengthen its fiscal responsibility, accountability and transparency in public parastatals.
Abstract: Fire accidents in trains bring huge disaster to human
life and property. Evacuation becomes a major challenge in such
incidents owing to confined spaces, large passenger density and
trains moving at high speeds. The pantry car in Indian Railways
trains carry inflammable materials like cooking fuel and LPG and
electrical fittings. The pantry car is therefore highly susceptible to
fire accidents. Numerical simulations have been done in a pantry car
of Indian locomotive train using computational fluid dynamics based
software. Different scenarios of a fire outbreak have been explored
by varying Heat Release Rate per Unit Area (HRRPUA) of the fire
source, introduction of exhaust in the cooking area, and taking a
case of an air conditioned pantry car. Temporal statures of flame and
soot have been obtained for each scenario and differences have been
studied and reported. Inputs from this study can be used to assess
casualties in fire accidents in locomotive trains and development of
smoke control/detection systems in Indian trains.
Abstract: The paper will focus on the hybrid living typologies which are brought about due to the Global Crisis. Mixing of the generations and the groups of people, mingling the functions of living with working and socializing, merging the act of living in synergy with the urban realm and its constituent elements will be the springboard of proposing an essential sustainable housing approach and the respective urban development. The thematic will be based on methodologies developed both on the academic, educational environment including participation of students’ research and on the practical aspect of architecture including case studies executed by the author in the island of Cyprus. Both paths of the research will deal with the explorative understanding of the hybrid ways of living, testing the limits of its autonomy. The evolution of the living typologies into substantial hybrid entities, will deal with the understanding of new ways of living which include among others: re-introduction of natural phenomena, accommodation of the activity of work and services in the living realm, interchange of public and private, injections of communal events into the individual living territories. The issues and the binary questions raised by what is natural and artificial, what is private and what public, what is ephemeral and what permanent and all the in-between conditions are eloquently traced in the everyday life in the island. Additionally, given the situation of Cyprus with the eminent scar of the dividing ‘Green line’ and the waiting of the ‘ghost city’ of Famagusta to be resurrected, the conventional way of understanding the limits and the definitions of the properties is irreversibly shaken. The situation is further aggravated by the unprecedented phenomenon of the crisis on the island. All these observations set the premises of reexamining the urban development and the respective sustainable housing in a synergy where their characteristics start exchanging positions, merge into each other, contemporarily emerge and vanish, changing from permanent to ephemeral. This fluidity of conditions will attempt to render a future of the built- and unbuilt realm where the main focusing point will be redirected to the human and the social. Weather and social ritual scenographies together with ‘spontaneous urban landscapes’ of ‘momentary relationships’ will suggest a recipe for emerging urban environments and sustainable living. Thus, the paper will aim at opening a discourse on the future of the sustainable living merged in a sustainable urban development in relation to the imminent solution of the division of island, where the issue of property became the main obstacle to be overcome. At the same time, it will attempt to link this approach to the global need for a sustainable evolution of the urban and living realms.
Abstract: This paper aims to study the corrosion property of aluminum matrix nanocomposite of an aluminum alloy (Al-6061) reinforced with zirconium dioxide (ZrO2) particles. The zirconium dioxide particles are synthesized by solution combustion method. The nanocomposite materials are prepared by mechanical stir casting method, varying the percentage of n-ZrO2 (2.5%, 5% and 7.5% by weight). The corrosion behavior of base metal (Al-6061) and Al/ZrO2 nanocomposite in seawater (3.5% NaCl solution) is measured using the potential control method. The corrosion rate is evaluated by Tafel extrapolation technique. The corrosion potential increases with the increase in wt.% of n-ZrO2 in the nanocomposite which means the decrease in corrosion rate. It is found that on addition of n-ZrO2 particles to the aluminum matrix, the corrosion rate has decreased compared to the base metal.
Abstract: This study aimed to determine low-income housing adaptations for flooding, which causes living problems and housing damage, and the results from improvement. Three low-income settlements in Chiang Mai which experienced different flood types, i.e. flash floods in Samukeepattana, drainage floods in Bansanku, and river floods in Kampangam, were chosen for the study. Almost all of the residents improved their houses to protect the property from flood damage by changing building materials to flood damage resistant materials for walls, floors, and other parts of the structure that were below the base of annual flood elevation. They could only build some parts of their own homes, so hiring skilled workers or contractors was still important. Building materials which have no need for any special tools and are easy to access and use for construction, as well as low cost, are selected for construction. The residents in the three slums faced living problems for only a short time and were able to cope with them. This may be due to the location of the three slums near the city where assistance is readily available. But the housing and the existence in the slums can endure only the regular floods and residence still have problems in unusual floods, which have been experienced 1-2 times during the past 10 years. The residents accept the need for evacuations and prepare for them. When faced with extreme floods, residence have evacuated to the nearest safe place such as schools and public building, and come back to repair the houses after the flood. These are the distinguishing characteristics of low-income living which can withstand serious situations due to the simple lifestyle. Therefore, preparation of living areas for use during severe floods and encouraging production of affordable flood resistant materials should be areas of concern when formulating disaster assistance policies for low income people.
Abstract: This study presents a quasi-zero stiffness (QZS) vibration isolator using flexure-based spring mechanisms which afford both negative and positive stiffness elements, which enable self-adjustment. The QZS property of the isolator is achieved at the equilibrium position. A nonlinear mathematical model is then developed, based on the pre-compression of the flexure-based spring mechanisms. The dynamics are further analyzed using the Harmonic Balance method. The vibration attention efficiency is illustrated using displacement transmissibility, which is then compared with the corresponding linear isolator. The effects of parameters on performance are also investigated by numerical solutions. The flexure-based spring mechanisms are subsequently designed using the concept of compliant mechanisms, with evaluation by ANSYS software, and simulations of the QZS isolator.
Abstract: Recently a new type of very general relational
structures, the so called (L-)complete propelattices, was introduced.
These significantly generalize complete lattices and completely lattice
L-ordered sets, because they do not assume the technically very
strong property of transitivity. For these structures also the main part
of the original Tarski’s fixed point theorem holds for (L-fuzzy) isotone
maps, i.e., the part which concerns the existence of fixed points and
the structure of their set. In this paper, fundamental properties of
(L-)complete propelattices are recalled and the so called L-fuzzy
relatively isotone maps are introduced. For these maps it is proved
that they also have fixed points in L-complete propelattices, even if
their set does not have to be of an awaited analogous structure of
a complete propelattice.
Abstract: This research aims to investigate morphological changes in urban patterns in urban renewal areas by using geographic information systems and to reveal pattern differences that occur before and after urban renewal processes by applying a morphological analysis. The concept of urban morphology is not involved in urban renewal and urban planning practices in Turkey. This situation destroys the structural characteristic of urban space which appears as a consequence of changes at city, street or plot level. Different approaches and renewal interventions to urban settlements, which are formed as a reflection of cultural issues, may have positive and negative results. A morphological analysis has been applied to an urban renewal area that covers 325 ha. in Konya, in which city urban renewal projects have gained speed with the increasing of economic investments in this study. The study mentions urban renewal and urban morphology relationship, varied academic approach on the urban morphology issue, urban morphology components, changes in lots pattern and numerical differences that occur on road, construction and green space ratios that are before and after the renewal project, and the results of the morphological analysis. It is seen that the built-up area has significant differences when compared to the previous situation. The amount of green areas decreased significantly in quantitative terms; the transportation systems has been changed completely; and the property ownership has been reconstructed without taking the previous situation into account. Findings show that urban renewal projects in Turkey are put into practice with a rent-oriented approach without making an in-depth analysis. The paper discusses the morphological dimension of urban renewal projects in Turkey through a case study from Konya city.
Abstract: The present work describes the preparation and characterization of nanosized SiO2@PbS core-shell particles by using a simple wet chemical route. This method utilizes silica spheres formation followed by successive ionic layer adsorption and reaction method assisted lead sulphide shell layer formation. The final product was characterized by X-ray diffraction (XRD), scanning electron microscopy (SEM), UV–vis spectroscopic, infrared spectroscopy (IR) and transmission electron microscopy (TEM) experiments. The morphological studies revealed the uniformity in size distribution with core size of 250 nm and shell thickness of 18 nm. The electron microscopic images also indicate the irregular morphology of lead sulphide shell layer. The structural studies indicate the face-centered cubic system of PbS shell with no other trace for impurities in the crystal structure.
Abstract: Projects of accident research analysis are mostly focused on accidents involving personal damage. Property damage only has a high frequency of occurrence combined with high economic impact. This paper describes main influencing parameters for the extent of damage and presents a repair cost model. For a prospective evaluation method of the monetary effect of advanced driver assistance systems (ADAS), it is necessary to be aware of and quantify all influencing parameters. Furthermore, this method allows the evaluation of vehicle concepts in combination with an ADAS at an early point in time of the product development process. In combination with a property damage database and the introduced repair cost model relevant test scenarios for specific vehicle configurations and their individual property damage risk may be determined. Currently, equipment rates of ADAS are low and a purchase incentive for customers would be beneficial. The next ADAS generation will prevent property damage to a large extent or at least reduce damage severity. Both effects may be a purchasing incentive for the customer and furthermore contribute to increased traffic safety.
Abstract: This study investigates the firm level determinants of profitability of Indian drug and pharmaceutical industry. The study uses inflation adjusted panel data for a period 2000-2013 and applies OLS regression model with Driscoll-Kraay standard errors. It has been found that export intensity, A&M intensity, firm’s market power and stronger patent regime dummy have exercised positive influence on profitability. The negative and statistically significant influence of R&D intensity and raw material import intensity points to the need for firms to adopt suitable investment strategies. The study suggests that firms are required to pay far more attention to optimize their operating expenditures, advertisement and marketing expenditures and improve their export orientation, as part of the long term strategy.
Abstract: The present paper aims to investigate the effects of the welding process parameters and cooling state on the weld bead geometry, mechanical properties and microstructure characteristics for weldments of AISI 304L stainless steel. The welding process was carried out using TIG welding with pulsed/non-pulsed current techniques. The cooling state was introduced as an input parameter to investigate the main effects on the structure morphology and thereby the mechanical property. This paper clarifies microstructure- mechanical property relationship of the welded specimens. In this work, the selected pulse frequency levels were 5-500 Hz in order to study the effect of low and high frequencies on the weldment characteristics using filler metal of ER 308LSi. The key findings of this work clarified that the pulse frequency has a significant effect on the breaking of the dendrite arms during the welding process and so strongly influences on the tensile strength and microhardness. The cooling state also significantly affects on the microstructure texture and thereby, the mechanical properties. The most important factor affects the bead geometry and aspect ratio is the travel speed and pulse frequency.
Abstract: Nowadays, robust and secure watermarking algorithm and its optimization have been need of the hour. A watermarking algorithm is presented to achieve the copy right protection of the owner based on visual cryptography, histogram shape property and entropy. In this, both host image and watermark are preprocessed. Host image is preprocessed by using Butterworth filter, and watermark is with visual cryptography. Applying visual cryptography on water mark generates two shares. One share is used for embedding the watermark, and the other one is used for solving any dispute with the aid of trusted authority. Usage of histogram shape makes the process more robust against geometric and signal processing attacks. The combination of visual cryptography, Butterworth filter, histogram, and entropy can make the algorithm more robust, imperceptible, and copy right protection of the owner.