Abstract: A thermodynamic study is performed on the Reverse Osmosis (RO) desalination process for brackish water. The detailed RO model of thermodynamics properties with and without an energy recovery device was built in Simulink/MATLAB and validated against reported measurement data. The efficiency of desalination plants can be estimated by both the first and second laws of thermodynamics. While the first law focuses on the quantity of energy, the second law analysis (i.e. exergy analysis) introduces quality. This paper used the Main Outfall Drain in Iraq as a case study to conduct energy and exergy analysis of RO process. The result shows that it is feasible to use energy recovery method for reverse osmosis with salinity less than 15000 ppm as the exergy efficiency increases twice. Moreover, this analysis shows that the highest exergy destruction occurs in the rejected water and lowest occurs in the permeate flow rate accounting 37% for 4.3% respectively.
Abstract: In the present work, we consider one category of curves
denoted by L(p, k, r, n). These curves are continuous arcs which are
trajectories of roots of the trinomial equation zn = αzk + (1 − α),
where z is a complex number, n and k are two integers such that
1 ≤ k ≤ n − 1 and α is a real parameter greater than 1. Denoting
by L the union of all trinomial curves L(p, k, r, n) and using the
box counting dimension as fractal dimension, we will prove that the
dimension of L is equal to 3/2.
Abstract: Snow depth estimation and monitoring studies have been carried out for decades using empirical relationship or extrapolation of point measurements carried out in field. With the development of advanced satellite based remote sensing techniques, a modified approach is proposed in the present study to estimate the winter accumulated snow depth at basin scale. Assessment of snow depth by differencing Digital Elevation Model (DEM) generated at the beginning and end of winter season can be experimented for the region of interest (Himalayan and polar regions) accounting for winter accumulation (solid precipitation). The proposed approach is based on existing geodetic method that is being used for glacier mass balance estimation. Considering the satellite datasets purely acquired during beginning and end of winter season, it is possible to estimate the change in depth or thickness for the snow that is accumulated during the winter as it takes one year for the snow to get transformed into firn (snow that has survived one summer or one-year old snow).
Abstract: Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.
Abstract: Studies estimate that there will be 266,120 new cases
of invasive breast cancer and 40,920 breast cancer induced deaths
in the year of 2018 alone. Despite the pervasiveness of this
affliction, the current process to obtain an accurate breast cancer
prognosis is tedious and time consuming. It usually requires a
trained pathologist to manually examine histopathological images and
identify the features that characterize various cancer severity levels.
We propose MITOS-RCNN: a region based convolutional neural
network (RCNN) geared for small object detection to accurately
grade one of the three factors that characterize tumor belligerence
described by the Nottingham Grading System: mitotic count. Other
computational approaches to mitotic figure counting and detection
do not demonstrate ample recall or precision to be clinically viable.
Our models outperformed all previous participants in the ICPR 2012
challenge, the AMIDA 2013 challenge and the MITOS-ATYPIA-14
challenge along with recently published works. Our model achieved
an F- measure score of 0.955, a 6.11% improvement in accuracy from
the most accurate of the previously proposed models.
Abstract: The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.
Abstract: Background: Excessive and inappropriate use of antimicrobial agents among hospitalized patients remains an important patient safety and public health issue worldwide. Not only does this behavior incur unnecessary cost but it is also associated with increased morbidity and mortality. The objective of this study is to obtain an insight into the prescribing patterns of antibiotics in surgical and medical wards, to help identify a scope for improvement in service delivery. Method: A simple point prevalence survey included a convenience sample of 200 patients admitted to medical and surgical wards in a government teaching hospital in Baghdad between October 2017 and April 2018. Data were collected by a trained pharmacy intern using a standardized form. Patient’s demographics and details of the prescribed antibiotics, including dose, frequency of dosing and route of administration, were reported. Patients were included if they had been admitted at least 24 hours before the survey. Patients under 18 years of age, having a diagnosis of cancer or shock, or being admitted to the intensive care unit, were excluded. Data were checked and entered by the authors into Excel and were subjected to frequency analysis, which was carried out on anonymized data to protect patient confidentiality. Results: Overall, 88.5% of patients (n=177) received 293 antibiotics during their hospital admission, with a small variation between wards (80%-97%). The average number of antibiotics prescribed per patient was 1.65, ranging from 1.3 for medical patients to 1.95 for surgical patients. Parenteral third-generation cephalosporins were the most commonly prescribed at a rate of 54.3% (n=159) followed by nitroimidazole 29.4% (n=86), quinolones 7.5% (n=22) and macrolides 4.4% (n=13), while carbapenems and aminoglycosides were the least prescribed together accounting for only 4.4% (n=13). The intravenous route was the most common route of administration, used for 96.6% of patients (n=171). Indications were reported in only 63.8% of cases. Culture to identify pathogenic organisms was employed in only 0.5% of cases. Conclusion: Broad-spectrum antibiotics are prescribed at an alarming rate. This practice may provoke antibiotic resistance and adversely affect the patient outcome. Implementation of an antibiotic stewardship program is warranted to enhance the efficacy, safety and cost-effectiveness of antimicrobial agents.
Abstract: Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.
Abstract: Rice yields among agro-ecological zones are heterogeneous. Farmers, researchers and policy makers are making frantic efforts to bridge rice yield gaps between agro-ecological zones through the promotion of improved agricultural technologies (IATs). Farmers are also modifying these IATs and blending them with indigenous farming practices (IFPs) to form farmer innovation systems (FISs). Also, different metafrontier models have been used in estimating productivity performances and their drivers. This study used the two-step stochastic metafrontier model to estimate the productivity performances of rice farmers and their determining factors in GSZ, FSTZ and CSZ. The study used both primary and secondary data. Farmers in CSZ are the most technically efficient. Technical inefficiencies of farmers are negatively influenced by age, sex, household size, education years, extension visits, contract farming, access to improved seeds, access to irrigation, high rainfall amount, less lodging of rice, and well-coordinated and synergized adoption of technologies. Albeit farmers in CSZ are doing well in terms of rice yield, they still have the highest potential of increasing rice yield since they had the lowest TGR. It is recommended that government through the ministry of food and agriculture, development partners and individual private companies promote the adoption of IATs as well as educate farmers on how to coordinate and synergize the adoption of the whole package. Contract farming concept and agricultural extension intensification should be vigorously pursued to the latter.
Abstract: Radiation monitoring in the environment and foodstuffs is one of the main responsibilities of Office of Atoms for Peace (OAP) as the nuclear regulatory body of Thailand. The main goal of the OAP is to assure the safety of the Thai people and environment from any radiological incidents. Various radioanalytical methods have been developed to monitor radiation and radionuclides in the environmental and foodstuff samples. To validate our analytical performance, several proficiency test exercises from the International Atomic Energy Agency (IAEA) have been performed. Here, the results of a proficiency test exercise referred to as the Proficiency Test for Tritium, Cobalt, Strontium and Caesium Isotopes in Seawater 2017 (IAEA-RML-2017-01) are presented. All radionuclides excepting ³H were analysed using various radioanalytical methods, i.e. direct gamma-ray counting for determining ⁶⁰Co, ¹³⁴Cs and ¹³⁷Cs and developed radiochemical techniques for analysing ¹³⁴Cs, ¹³⁷Cs using AMP pre-concentration technique and 90Sr using di-(2-ethylhexyl) phosphoric acid (HDEHP) liquid extraction technique. The analysis results were submitted to IAEA. All results passed IAEA criteria, i.e. accuracy, precision and trueness and obtained ‘Accepted’ statuses. These confirm the data quality from the OAP environmental radiation laboratory to monitor radiation in the environment.
Abstract: Determination of low level 90Sr in seawater has been widely developed for the purpose of environmental monitoring and radiological research because 90Sr is one of the most hazardous radionuclides released from atmospheric during the testing of nuclear weapons, waste discharge from the generation nuclear energy and nuclear accident occurring at power plants. A liquid extraction technique using bis-2-etylhexyl-phosphoric acid to separate and purify yttrium followed by Cherenkov counting using a liquid scintillation counter to determine 90Y in secular equilibrium to 90Sr was developed to monitor 90Sr in the Asia Pacific Ocean. The analytical performance was validated for the accuracy, precision, and trueness criteria. Sr-90 determination in seawater using various low concentrations in a range of 0.01 – 1 Bq/L of 30 liters spiked seawater samples and 0.5 liters of IAEA-RML-2015-01 proficiency test sample was performed for statistical evaluation. The results had a relative bias in the range from 3.41% to 12.28%, which is below accepted relative bias of ± 25% and passed the criteria confirming that our analytical approach for determination of low levels of 90Sr in seawater was acceptable. Moreover, the approach is economical, non-laborious and fast.
Abstract: The current study couples a quasi-steady Vortex Lattice
Method and a camber correcting technique, ‘Decambering’ for
unsteady post-stall flow prediction. The wake is force-free and
discrete such that the wake lattices move with the free-stream once
shed from the wing. It is observed that the time-averaged unsteady
coefficient of lift sees a relative drop at post-stall angles of attack
in comparison to its steady counterpart for some angles of attack.
Multiple solutions occur at post-stall and three different algorithms
to choose solutions in these regimes show both unsteadiness and
non-convergence of the iterations. The distribution of coefficient of
lift on the wing span also shows sawtooth. Distribution of vorticity
changes both along span and in the direction of the free-stream as
the wake develops over time with distinct roll-up, which increases
with time.
Abstract: The sustainable measures on air quality management are recognized as one of the most serious environmental concerns in the mining region. The mining operations emit various types of pollutants which have significant impacts on the environment. This study presents a stochastic control strategy by developing the air pollution control model to achieve a cost-effective solution. The optimization method is formulated to predict the cost of treatment using linear programming with an objective function and multi-constraints. The constraints mainly focus on two factors which are: production of metal should not exceed the available resources, and air quality should meet the standard criteria of the pollutant. The applicability of this model is explored through a case study of an open pit metal mine, Utah, USA. This method simultaneously uses meteorological data as a dispersion transfer function to support the practical local conditions. The probabilistic analysis and the uncertainties in the meteorological conditions are accomplished by Monte Carlo simulation. Reasonable results have been obtained to select the optimized treatment technology for PM2.5, PM10, NOx, and SO2. Additional comparison analysis shows that baghouse is the least cost option as compared to electrostatic precipitator and wet scrubbers for particulate matter, whereas non-selective catalytical reduction and dry-flue gas desulfurization are suitable for NOx and SO2 reduction respectively. Thus, this model can aid planners to reduce these pollutants at a marginal cost by suggesting control pollution devices, while accounting for dynamic meteorological conditions and mining activities.
Abstract: This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small.
Abstract: This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.
Abstract: The aim of this paper is to show how Libya’s legal, economic, political, social, and cultural systems have shaped Libyan development. This will provide a background to develop an understanding of the current role of the accounting information system in Libya and the challenges facing the design of the aeronautical information system to meet the development needs of Libya. Our knowledge of the unified economic operating systems of the world paves the way for the economic development of every developing country. In order to achieve this understanding, every developing country should be provided with a high-efficiency communications system in order to be able to interact globally. From the point of view of the theory of globalization, Libya's understanding of its socio-economic and political systems is vital in order to be able to adopt and apply accounting techniques that will assist in the economic development of Libya.
Abstract: Optimal human performance is a key goal in the professional setting of military pilots, which is a highly challenging atmosphere. The aviation environment requires substantial cognitive effort and is rich in potential stressors. Therefore, it is important to analyze variables such as mental workload to ensure safe conditions. Pilot mental workload could be measured using several tools, but most of them are very subjective. This paper details research conducted with military pilots using psychophysiological methods such as electroencephalography (EEG) and heart rate (HR) monitoring. The data were measured in a simulator as well as under real flight conditions. All of the pilots were exposed to highly demanding flight tasks and showed big individual response differences. On that basis, the individual pattern for each pilot was created counting different EEG features and heart rate variations. Later on, it was possible to distinguish the most difficult flight tasks for each pilot that should be more extensively trained. For training purposes, an application was developed for the instructors to decide which of the specific tasks to focus on during follow-up training. This complex system can help instructors detect the mentally demanding parts of the flight and enhance the training of military pilots to achieve optimal performance.
Abstract: A model of the mathematical fluid dynamics which describes the motion of a three-dimensional viscous rotating fluid in a homogeneous gravitational field with the consideration of the salinity and heat transfer is considered in a vertical finite layer. The model is a generalization of the linearized Navier-Stokes system with the addition of the Coriolis parameter and the equations for changeable density, salinity, and heat transfer. An explicit solution is constructed and the proof of the existence and uniqueness theorems is given. The localization and the structure of the spectrum of inner waves is also investigated. The results may be used, in particular, for constructing stable numerical algorithms for solutions of the considered models of fluid dynamics of the Atmosphere and the Ocean.
Abstract: The production and publication of scientific works
have increased significantly in the last years, being the Internet
the main factor of access and diffusion of these. In view of this,
researchers from several areas of knowledge have carried out several
studies on scientific production data in order to analyze phenomena
and trends about science. The understanding of how research has
evolved can, for example, serve as a basis for building scientific
policies for further advances in science and stimulating research
groups to become more productive. In this context, the objective
of this work is to analyze the main research topics investigated
along the trajectory of the Brazilian science of researchers working
in the areas of engineering, in order to map scientific knowledge
and identify topics in highlights. To this end, studies are carried
out on the frequency and relationship of the keywords of the set of
scientific articles registered in the existing curricula in the Lattes
Platform of each one of the selected researchers, counting with the
aid of bibliometric analysis features.
Abstract: Applying strong electric field on piezoelectric actuators,
on one hand very significant electroelastic material nonlinear effects
will occur, on the other hand piezo plates and shells may undergo
large displacements and rotations. In order to give a precise
prediction of piezolaminated smart structures under large electric
field, this paper develops a finite element (FE) model accounting for
both electroelastic material nonlinearity and geometric nonlinearity
with large rotations based on the first order shear deformation
(FSOD) hypothesis. The proposed FE model is applied to analyze
a piezolaminated semicircular shell structure.