Abstract: Growth and remodeling of biological structures have
gained lots of attention over the past decades. Determining the
response of living tissues to mechanical loads is necessary for a wide
range of developing fields such as prosthetics design or computerassisted
surgical interventions. It is a well-known fact that biological
structures are never stress-free, even when externally unloaded. The
exact origin of these residual stresses is not clear, but theoretically,
growth is one of the main sources. Extracting body organ’s shapes
from medical imaging does not produce any information regarding
the existing residual stresses in that organ. The simplest cause of such
stresses is gravity since an organ grows under its influence from
birth. Ignoring such residual stresses might cause erroneous results in
numerical simulations. Accounting for residual stresses due to tissue
growth can improve the accuracy of mechanical analysis results. This
paper presents an original computational framework based on gradual
growth to determine the residual stresses due to growth. To illustrate
the method, we apply it to a finite element model of a healthy human
face reconstructed from medical images. The distribution of residual
stress in facial tissues is computed, which can overcome the effect of
gravity and maintain tissues firmness. Our assumption is that tissue
wrinkles caused by aging could be a consequence of decreasing
residual stress and thus not counteracting gravity. Taking into
account these stresses seems therefore extremely important in
maxillofacial surgery. It would indeed help surgeons to estimate
tissues changes after surgery.
Abstract: Torrefaction of biomass pellets is considered as a
useful pretreatment technology in order to convert them into a high
quality solid biofuel that is more suitable for pyrolysis, gasification,
combustion, and co-firing applications. In the course of torrefaction,
the temperature varies across the pellet, and therefore chemical
reactions proceed unevenly within the pellet. However, the
uniformity of the thermal distribution along the pellet is generally
assumed. The torrefaction process of a single cylindrical pellet is
modeled here, accounting for heat transfer coupled with chemical
kinetics. The drying sub-model was also introduced. The nonstationary
process of wood pellet decomposition is described by the
system of non-linear partial differential equations over the
temperature and mass. The model captures well the main features of
the experimental data.
Abstract: Mineral product, waste concrete (fine aggregates),
waste in the optical field, industry, and construction employ separators
to separate solids and classify them according to their size. Various
sorting machines are used in the industrial field such as those operating
under electrical properties, centrifugal force, wind power, vibration,
and magnetic force. Study on separators has been carried out to
contribute to the environmental industry. In this study, we perform
CFD analysis for understanding the basic mechanism of the separation
of waste concrete (fine aggregate) particles from air with a machine
built with a rotor with blades. In CFD, we first performed
two-dimensional particle tracking for various particle sizes for the
model with 1 degree, 1.5 degree, and 2 degree angle between each
blade to verify the boundary conditions and the method of rotating
domain method to be used in 3D. Then we developed 3D numerical
model with ANSYS CFX to calculate the air flow and track the
particles. We judged the capability of particle separation for given size
by counting the number of particles escaping from the domain toward
the exit among 10 particles issued at the inlet. We confirm that
particles experience stagnant behavior near the exit of the rotating
blades where the centrifugal force acting on the particles is in balance
with the air drag force. It was also found that the minimum particle
size that can be separated by the machine with the rotor is determined
by its capability to stay at the outlet of the rotor channels.
Abstract: Much of the literature on research design has focused
on research conducted in developed, uni-cultural or primarily English
speaking countries. Studies of qualitative case study research, the
challenges, and prospects have been embedded in Western/Eurocentric
society and social theories. Although there have been some
theoretical studies, few empirical studies have been conducted to
explore the nature of the challenges of qualitative case study in
developing countries. These challenges include accessibility to
organizations, conducting interviews in developing countries,
accessing documents and observing official meetings, language and
cultural challenges, the use of consent forms, issues affecting access
to companies, respondent issues, and data analysis. The author, while
conducting qualitative case study research in Libya, faced all these
issues. The discussion in this paper examines these issues in order to
make a contribution toward the literature in this area.
Abstract: Effective internal control system in the bursary unit of
tertiary educational institutions is geared toward achieving quality
teaching, learning and research environment and as well assist the
management of the institutions, particularly when decisions are to be
made. While internal control system exists in all institutions, the
outlined objectives above are far from being achieved. The paper
therefore assesses the effectiveness of internal control system in
tertiary educational institutions in Nasarawa State, Nigeria with
specific focus on the Nasarawa State Polytechnic, Lafia. The study is
survey, hence a simple closed ended questionnaire was developed
and administered to a sample of twenty seven (27) member staff from
the Bursary and the Internal audit unit of the Nasarawa State
Polytechnic, Lafia so as to obtain data for analysis purposes and to
test the study hypothesis. Responses from the questionnaire were
analysed using a simple percentage and chi square. Findings shows
that the right people are not assigned to the right job in the
department, budget, and management accounting were never used in
the institution’s operations and checking of subordinate by their
superior officers is not regular. This renders the current internal
control structure of the Polytechnic as ineffective and weak. The
paper therefore recommends that: transparency should be seen as
significant, as the institution work toward meeting its objectives, it
therefore means that the right staff be assigned the right job and
regular checking of the subordinates by their superiors be ensued.
Abstract: Here, we have shown the reaction of [Cr(ArN(CH2)3NAr)2Cl2] (1) where (Ar = 2,6-Pri
2C6H3) and in presence of NaCp (2) (Cp= C5H5 = cyclopentadien), with a center
coordination η5 interaction between Cp as co-ligand and chromium
metal center, for optimization we used density functional theory
(DFT), under methods, explicitly including electrons correlations, for
the final calculations as MB3LYP (Becke) (Lee–Yang–Parr) level of
theory we used to obtain more exact results. This complex was
calculated as electronic energy for molecular system, because the
calculation accounting all electrons correlations interactions. The
optimised of [Cr(ArN(CH2)3NAr)2(η5-Cp)] (Ar = 2,6-Pri2C6H3 and Cp = C5H5) was found to be thermally stable. By using Dewar-Chatt-Duncanson model, as a basis of the molecular orbital (MO) analysis
and showed the highest occupied molecular orbital (HOMO) and
lowest occupied molecular orbital LUMO.
Abstract: The last two decades witnessed a movement towards
harmonization of international financial reporting standards (IFRS)
throughout the global economy. This investigation seeks to identify
the factors that could explain the adoption of IFRS by poor
jurisdictions. While there has been a considerable amount of
literature published on the effects and key drivers of IFRS adoption
in both developed and developing countries, little attention has been
paid to jurisdictions with less developed capital markets and low
income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing
a sample of 45 poor jurisdictions between 2008 and 2013, the study
empirically shows that poor jurisdictions are driven by legitimacy
concerns rather than by economic reasoning to adopt an international
accounting perspective. This in turn has implications for the IASB, as
it should seek to influence institutional pressures within a particular
jurisdiction in order to promote IFRS adoption.
Abstract: Revenue leakages are one of the major challenges
manufacturers face in production processes, as most of the input
materials that should emanate as products from the lines are lost as
waste. Rather than generating income from material input which is
meant to end-up as products, losses are further incurred as costs in
order to manage waste generated. In addition, due to the lack of a
clear view of the flow of resources on the lines from input to output
stage, acquiring information on the true cost of waste generated have
become a challenge. This has therefore given birth to the
conceptualization and implementation of waste minimization
strategies by several manufacturing industries. This paper reviews the
principles and applications of three environmental management
accounting tools namely Activity-based Costing (ABC), Life-Cycle
Assessment (LCA) and Material Flow Cost Accounting (MFCA) in
the manufacturing industry and their effectiveness in curbing revenue
leakages. The paper unveils the strengths and limitations of each of
the tools; beaming a searchlight on the tool that could allow for
optimal resource utilization, transparency in production process as
well as improved cost efficiency. Findings from this review reveal
that MFCA may offer superior advantages with regards to the
provision of more detailed information (both in physical and
monetary terms) on the flow of material inputs throughout the
production process compared to the other environmental accounting
tools. This paper therefore makes a case for the adoption of MFCA as
a viable technique for the identification and reduction of waste in
production processes, and also for effective decision making by
production managers, financial advisors and other relevant
stakeholders.
Abstract: This article presents an alternative collapse capacity
intensity measure in the three elements form which is influenced by
the spectral ordinates at periods longer than that of the first mode
period at near and far source sites. A parameter, denoted by β, is
defined by which the spectral ordinate effects, up to the effective
period (2T1), on the intensity measure are taken into account. The
methodology permits to meet the hazard-levelled target extreme
event in the probabilistic and deterministic forms. A MATLAB code
is developed involving OpenSees to calculate the collapse capacities
of the 8 archetype RC structures having 2 to 20 stories for regression
process. The incremental dynamic analysis (IDA) method is used to
calculate the structure’s collapse values accounting for the element
stiffness and strength deterioration. The general near field set
presented by FEMA is used in a series of performing nonlinear
analyses. 8 linear relationships are developed for the 8structutres
leading to the correlation coefficient up to 0.93. A collapse capacity
near field prediction equation is developed taking into account the
results of regression processes obtained from the 8 structures. The
proposed prediction equation is validated against a set of actual near
field records leading to a good agreement. Implementation of the
proposed equation to the four archetype RC structures demonstrated
different collapse capacities at near field site compared to those of
FEMA. The reasons of differences are believed to be due to
accounting for the spectral shape effects.
Abstract: In the present study we have investigated axial
buckling characteristics of nanocomposite beams reinforced by
single-walled carbon nanotubes (SWCNTs). Various types of beam
theories including Euler-Bernoulli beam theory, Timoshenko beam
theory and Reddy beam theory were used to analyze the buckling
behavior of carbon nanotube-reinforced composite beams.
Generalized differential quadrature (GDQ) method was utilized to
discretize the governing differential equations along with four
commonly used boundary conditions. The material properties of the
nanocomposite beams were obtained using molecular dynamic (MD)
simulation corresponding to both short-(10,10) SWCNT and long-
(10,10) SWCNT composites which were embedded by amorphous
polyethylene matrix. Then the results obtained directly from MD
simulations were matched with those calculated by the mixture rule
to extract appropriate values of carbon nanotube efficiency
parameters accounting for the scale-dependent material properties.
The selected numerical results were presented to indicate the
influences of nanotube volume fractions and end supports on the
critical axial buckling loads of nanocomposite beams relevant to
long- and short-nanotube composites.
Abstract: Many existing amusement parks have been operated
with assistance of a variety of information and communications
technologies to design friendly and efficient service systems for
tourists. However, these systems leave various levels of decisions to
tourists to make by themselves. This incurs pressure on tourists and
thereby bringing negative experience in their tour. This paper
proposes a smart amusement park system to offer each tourist the
GPS-based customized plan without tourists making decisions by
themselves. The proposed system consists of the mobile app
subsystem, the central subsystem, and the detecting/counting
subsystem. The mobile app subsystem interacts with the central
subsystem. The central subsystem performs the necessary computing
and database management of the proposed system. The
detecting/counting subsystem aims to detect and compute the number
of visitors to an attraction. Experimental results show that the
proposed system can not only work well, but also provide an
innovative business operating model for owners of amusement parks.
Abstract: This paper shows the general perceptions of Spanish
university stakeholders in relation to the university’s annual reports
and the adequacy and potential of intellectual capital reporting. To
this end, a questionnaire was designed and sent to every member of
the Social Councils of Spanish public universities. It was thought that
these participants would provide a good example of the attitude of
university stakeholders since they represent the different social
groups connected with universities. From the results of this study we
are in the position of confirming the need for universities to offer
information on intellectual capital in their accounting information
model.
Abstract: The objective of this paper is to present the process of
change in management accounting in Romania, a former communist
country from Eastern Europe. In order to explain this process, we used
the contingency and institutional theories. We focused on the
following directions: the presentation of the scientific context and
motivation of this research and the case study. We presented the state
of the art in the process of change in the management accounting from
the international and national perspective. We also described the
evolution of management accounting in Romania in the context of
economic and political changes. An important moment was the fall of
communism in 1989. This represents a starting point for a new
economic environment and for new management accounting.
Accordingly, we developed a case study which presented this
evolution. The conclusion of our research was that the changes in the
management accounting system of the company analysed occurred in
the same time with the institutionalisation of some elements (e.g.
degree of competition, training and competencies in management
accounting). The management accounting system was modelled by the
contingencies specific to this company (e.g. environment, industry,
strategy).
Abstract: The need to use high volumes of data and the high
competition are only two reasons which make necessary the use of
information technologies. The objective of our research is to establish
the impact of information technologies on the accounting department
of the Romanian companies. In order to achieve it, starting from the
literature review we made an empirical research based on a
questionnaire. We investigated the types of technologies used, the
reasons which led to the implementation of certain technologies, the
benefits brought by the use of the information technologies, the
difficulties brought by the implementation and the future effects of
the applications. The conclusions show that there is an evolution in
the degree of implementation of the information technologies in the
Romanian companies, compared with the results of other studies
conducted a few years before.
Abstract: Kidney cancer is the most lethal urological cancer
accounting for 3% of adult malignancies. VHL, a tumor-suppressor
gene, is best known to be associated with renal cell carcinoma
(RCC). The VHL functions as negative regulator of hypoxia inducible
factors. Recent sequencing efforts have identified several novel
frequent mutations of histone modifying and chromatin remodeling
genes in ccRCC (clear cell RCC) including PBRM1 and SETD2. The
PBRM1 gene encodes the BAF180 protein, which involved in
transcriptional activation and repression of selected genes. SETD2
encodes a histone methyltransferase, which may play a role in
suppressing tumor development. In this study, RNAs of 30 paired
tumor and normal samples that were grouped according to the types
of kidney cancer and clinical characteristics of patients, including
gender and average age were examined by RT-PCR, SSCP and
sequencing techniques. VHL, PBRM1 and SETD2 expressions were
relatively down-regulated. However, statistically no significance was
found (Wilcoxon signed rank test, p>0.05). Interestingly, no mutation
was observed on the contrary of previous studies. Understanding the
molecular mechanisms involved in the pathogenesis of RCC has
aided the development of molecular-targeted drugs for kidney cancer.
Further analysis is required to identify the responsible genes rather
than VHL, PBRM1 and SETD2 in kidney cancer.
Abstract: The paper presents the trends of Georgian hazelnut market development and analyses the competitive advantages which will help Georgia to enter international hazelnut market using modern technologies. The history of hazelnut crop development and hazelnut varieties in Georgia are discussed. For hazelnut supply analysis trends in hazelnut production are considered, trends in export and import development is evaluated, domestic hazelnut market is studied and analysed based on expert interviews and initial accounting materials. In order to achieve and strengthen its position in international market, potential advantages and disadvantages of Georgian hazelnut are revealed, analysis of export and import possibilities of hazelnut is presented. Recommendations are developed based on the conclusions, which are made through identifying the key factors that hinder development of Georgian hazelnut market.
Abstract: The construction industry has been demonstrating
increased growth and importance in Brazil’s national economic
development. This study aims to evaluate the financial performance
of the leading companies in the construction sector in Brazil in the
period from 2009 to 2012. An analysis is made of the capital
structure, liquidity, and profitability of the six largest companies in
the construction sector in Brazil: Brookfield, Cyrela, Gafisa, MRV,
PDG and Rossi. The results are then compared with standard industry
ratios. It was found that among the companies analyzed, MRV and
Cyrela showed the best relative performance in the period under
consideration.
Abstract: Modeling and forecasting dynamics of rainfall
occurrences constitute one of the major topics, which have been
largely treated by statisticians, hydrologists, climatologists and many
other groups of scientists. In the same issue, we propose, in the
present paper, a new hybrid method, which combines Extreme
Values and fractal theories. We illustrate the use of our methodology
for transformed Emberger Index series, constructed basing on data
recorded in Oujda (Morocco).
The index is treated at first by Peaks Over Threshold (POT)
approach, to identify excess observations over an optimal threshold u.
In the second step, we consider the resulting excess as a fractal object
included in one dimensional space of time. We identify fractal
dimension by the box counting. We discuss the prospect descriptions
of rainfall data sets under Generalized Pareto Distribution, assured by
Extreme Values Theory (EVT). We show that, despite of the
appropriateness of return periods given by POT approach, the
introduction of fractal dimension provides accurate interpretation
results, which can ameliorate apprehension of rainfall occurrences.
Abstract: Standard processes, similar and limited production
lines, the production of high direct costs will be more accurate than
the use of parts of the traditional cost systems in the literature.
However, direct costs, overhead expenses, in turn, decrease the
burden of increasingly sophisticated production facilities, a situation
that led the researchers to look for the cost of traditional systems of
alternative techniques. Variety cost management approaches for
example Total quality management (TQM), just-in-time (JIT),
benchmarking, kaizen costing, targeting cost, life cycle costs (LLC),
activity-based costing (ABC) value engineering have been
introduced. Management and cost applications have changed over the
past decade and will continue to change. Modern cost systems can
provide relevant and accurate cost information. These methods
provide the decisions about customer, product and process
improvement. The aim of study is to describe and explain the
adoption and application of costing systems in SME. This purpose
reports on a survey conducted during 2014 small and medium sized
enterprises (SME) in Ankara. The survey results were evaluated
using SPSS18 package program.
Abstract: This study investigates the cleaning performance of
high intensity 360 kHz frequency on removal of nano-dimensional
and sub-micron particles from various surfaces, uniformity of the
cleaning tank and run to run variation of cleaning process. The
uniformity of the cleaning tank was measured by two different
methods i.e. 1. ppbTM meter and 2. Liquid Particle Counting (LPC)
technique. The result indicates that the energy was distributed more
uniformly throughout the entire cleaning vessel even at the corners
and edges of the tank when megasonic sweeping technology is
applied. The result also shows that rinsing the parts with 360 kHz
frequency at final rinse gives lower particle counts, hence higher
cleaning efficiency as compared to other frequencies. When
megasonic sweeping technology is applied each piezoelectric
transducers will operate at their optimum resonant frequency and
generates stronger acoustic cavitational force and higher acoustic
streaming velocity. These combined forces are helping to enhance the
particle removal and at the same time improve the overall cleaning
performance. The multiple extractions study was also carried out for
various frequencies to measure the cleaning potential and asymptote
value.