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Showing papers in "International Journal of Scientific & Technology Research in 2015"


Journal Article
TL;DR: In this paper, the authors test empirically the relationship between intangible assets, financial policies, and financial performance to the firm value at going-public company in Indonesia in the year 2007 to 2009.
Abstract: The purpose of this study is to test empirically the relationship between intangible assets, financial policies, and financial performance to the firm value at going-public company in Indonesia. Path analysis was used to ascertain the relationship between intangible assets, financial policies, financial performance, and firm value at going-public company in Indonesia in the year 2007 to 2009. This study also provides empirical evidence that Intangible assets, financial policies, financial performance have significant influence to the firm value simultaneously. Intangible assets has no significant influence to financial policies, but has positive and significant influenced to financial performance (ROA) and firm value. Debt policies and financial performance (ROA) influenced firm value positive and significant. Financial statements limitation in measuring and disclosing intangible assets is the cause of significant difference between book value equity and market value equity. Measurement and disclosure of intangible assets (intellectual capital) precisely and aqurately is very important, because intangible assets have a positive and significant effect to the firm value. Accounting standards should be concerned about this.

71 citations


Journal Article
TL;DR: A development of a skin diseases diagnosis system which allows user to identify diseases of the human skin and to provide advises or medical treatments in a very short time period.
Abstract: Dermatology is a one of major session of medicine that concerned with the diagnosis and treatment of skin diseases. Skin diseases are the most common form of disease in humans. Recently, many of researchers have advocated and developed the imaging of human vision or in the loop approach to visual object recognition. This research paper presents a development of a skin diseases diagnosis system which allows user to identify diseases of the human skin and to provide advises or medical treatments in a very short time period. For this purpose, user will have to upload an image of skin disease to our system and answer questions based on their skin condition or symptoms. It will be used to detect diseases of the skin and offer a treatment recommendation. This system uses technologies such as image processing and data mining for the diagnosis of the disease of the skin. The image of skin disease is taken and it must be subjected to various preprocessing for noise eliminating and enhancement of the image. This image is immediately segmentation of images using threshold values. Finally data mining techniques are used to identify the skin disease and to suggest medical treatments or advice for users. This expert system exhibits disease identification accuracy of 85% for Eczema, 95% for Impetigo and 85% for Melanoma.

68 citations


Journal Article
TL;DR: By following the 5S methodology, the small scale industry shows significant improvements to safety, productivity, efficiency and housekeeping and intends to build a stronger work ethic within the management and workers.
Abstract: S is a basic foundation of Lean Manufacturing systems. It is a tool for cleaning, sorting, organizing and providing the necessary groundwork for workpiece improvement. This paper dealt with the implementation of 5S methodology in the small scale industry. By following the 5S methodology, it shows significant improvements to safety, productivity, efficiency and housekeeping.The improvements before and after 5S implementation is shown by pictures in the paper. It also intends to build a stronger work ethic within the management and workers who would be expected to continue the good practices.

47 citations


Journal Article
TL;DR: The existence of heart disease is predicted using Back Propagation MLP (Multilayer Perceptron) of Artificial Nerual Network and the results are compared with the existing works carried out in the same domain.
Abstract: Diagnosing the presence of heart disease is actually tedious process,as it requires depth knowledge and rich experience. In general, the prediction of heart disease lies upon the traditional way of examining medical report such as ECG (The Electrocardiogram), MRI (Magnetic Resonance Imaging), Blood Pressure, Stress tests by a medical practitioner. Now days, a large volume of medical data is available in medical industry and acts as a great source of predicting useful and hidden facts in almost all medical problems. These facts would really in turn, help the practitioners to make accurate predictions. The novel techniques of Artificial Neural Network concepts have also been contributing themselves in yielding highest prediction accuracy over medical data. This paper aims to predict the existence of heart disease using Back Propagation MLP (Multilayer Perceptron) of Artificial Nerual Network. The results are compared with the existing works carried out in the same domain.

42 citations


Journal Article
TL;DR: Face recognition using PCA can be more useful for door security system than other face recognition schemes because it reduces the dimensions of face images without losing important features.
Abstract: Most doors are controlled by persons with the use of keys, security cards, password or pattern to open the door. Theaim of this paper is to help users forimprovement of the door security of sensitive locations by using face detection and recognition. Face is a complex multidimensional structure and needs good computing techniques for detection and recognition. This paper is comprised mainly of three subsystems: namely face detection, face recognition and automatic door access control. Face detection is the process of detecting the region of face in an image. The face is detected by using the viola jones method and face recognition is implemented by using the Principal Component Analysis (PCA). Face Recognition based on PCA is generally referred to as the use of Eigenfaces.If a face is recognized, it is known, else it is unknown. The door will open automatically for the known person due to the command of the microcontroller. On the other hand, alarm will ring for the unknown person. Since PCA reduces the dimensions of face images without losing important features, facial images for many persons can be stored in the database. Although many training images are used, computational efficiency cannot be decreased significantly. Therefore, face recognition using PCA can be more useful for door security system than other face recognition schemes.

41 citations


Journal Article
TL;DR: This paper aims to briefly address the psychological biometric authentication techniques and a brief summary to the advantages, disadvantages and future developments of each method is provided.
Abstract: With the fast increasing of the electronic crimes and their related issues, deploying a reliable user authentication system became a significant task for both of access control and securing user’s private data. Human biometric characteristics such as face, finger, iris scanning ,voice, signature and other features provide a dependable security level for both of the personal and the public use. Many biometric authentication systems have been approached for long time. Due to the uniqueness of human biometrics witch played a master role in degrading imposters’ attacks. Such authentication models have overcome other traditional security methods like passwords and PIN. This paper aims to briefly address the psychological biometric authentication techniques. Also a brief summary to the advantages, disadvantages and future developments of each method is provided in this paper.

41 citations


Journal Article
TL;DR: In this article, the authors investigated the potential use of usedegg shells as a concrete material and used them as fine concrete aggregate for producing concrete where a lighter weight concrete is required and a reduction of dead load of structure is desired.
Abstract: This work has investigated the potential use of usedegg shell as a concrete material. The usedegg shells were used as fine concrete aggregate. In the laboratory test, conventional fine aggregate was replaced at 100% replacement level. A total of 18 cubes were cast, cured and tested. The strength development of the concrete mixes containing egg shell aggregates was compared to that of conventional concrete with sand as fine aggregate. The result showed a reduction in compressive strength of the concrete but still falls within limits of lightweight concrete. This paper recommends that egg shell can be used for producing concrete where a lighter weight concrete is required and a reduction of dead load of structure is desired.

40 citations



Journal Article
TL;DR: In this article, the authors aimed at finding trade-off between the cost and minimum expected time that will be required to complete the building project, which is not an easy task.
Abstract: Completing a project on time and within budget is not an easy task. Project planning and scheduling plays a central role in predicting both the time and cost aspects of a project. This study is aimed at finding trade-off between the cost and minimum expected time that will be required to complete the building project. The data on the cost and duration of activities involved were obtained Angel Estates and Construction Ltd., a construction company based in Ashanti region, Ghana. Both critical path method (CPM) and project evaluation and review technique (PERT) were used for the analysis. The activities underwent crashing of both the time and cost using linear programming, this paved way for the determination of critical path. Further analysis revealed that the shortest possible time for the completion of the analyzed building project is 40 days instead of the expected duration of 79 days. This means that through proper scheduling of activities, the expected completion time was reduced by 39 days. The additional cost associated with the reduction in timing is GH¢1,887.22 which increases the initial expected cost required to complete the project from GH¢57,156.35 to GH¢59,043.57.

34 citations


Journal Article
TL;DR: The Levenberg-Marquardt back-propagation algorithm is used for training the network and reconstructs the image and it is found that Marquardt algorithm is significantly more proficient.
Abstract: Recently, back propagation neural network (BPNN) has been applied successfully in many areas with excellent generalization results, for example, rule extraction, classification and evaluation. In this paper the Levenberg-Marquardt back-propagation algorithm is used for training the network and reconstructs the image. It is found that Marquardt algorithm is significantly more proficient. A practical problem with MLPs is to select the correct complexity for the model, i.e., the right number of hidden units or correct regularization parameters. In this paper, a study is made to determine the issue of number of neurons in every hidden layer and the quantity of hidden layers needed for getting the high accuracy. We performed regression R analysis to measure the correlation between outputs and targets.

28 citations



Journal Article
TL;DR: In this article, the authors focused on the overall assessment of the existing MSWM service of Gondar town and concluded that there should be sustainable solid waste management systems (reuse, recycle, composting, and incineration) through awareness creation and training, improvement of SB institutional structure and capacity, and implementation of integrated MSWM approach which recognizes and comprises all stakeholders in the town.
Abstract: Ethiopia is facing rapid urbanization leading to overcrowding and the development of slums and informal settlements with poor waste management practices. Urban dwellers generally consume more resources than rural dwellers, and so generate huge quantities of solid wastes. This study is focused on the overall assessment of the existing MSWM service of Gondar town. The overall objective of this study was assessing the current solid waste management service of Gondar town. Both primary and secondary sources were used to achieve the objectives. The analysis of this study was carried out using both qualitative and quantitative techniques. The findings of this study revealed that the present system of MSWM in Gondar town entirely relied on the municipality which provided the full range of waste collection, transportation and disposal service. But, the provision of this service is not kept in pace with the town solid waste generation. Based on the findings of this study, the town households' dominantly produced biodegradable solid wastes with generation rate of 0.21kg/person/day. This made the daily total solid waste generation of households to be 8,140Kg. Together with other four solid waste sources the total daily solid waste generation of the town is about 11660 kg. So that MSWM of the town is found in very low status and spatial coverage. This poor status of MSWM is also intensified by three critical factors i.e poor institutional structure and capacity of Sanitation and beautification, limited participation and contribution of stakeholders and poor households' solid waste management practices. This study concluded that, there should be sustainable solid waste management systems (reuse, recycle, composting, and incineration) through awareness creation and training, improvement of SB institutional structure and capacity, and implementation of integrated MSWM approach which recognizes and comprises all stakeholders in the town.

Journal Article
TL;DR: The ideas suggested as new solution will allow researchers to redesign better algorithms for better functionalities and improved user experiences in simple cloud systems and could assist small businesses that cannot afford infrastructure that supports complex & dynamic load balancing algorithms.
Abstract: Cloud computing provides on-demand hosted computing resources and services over the Internet on a pay-per-use basis. It is currently becoming the favored method of communication and computation over scalable networks due to numerous attractive attributes such as high availability, scalability, fault tolerance, simplicity of management and low cost of ownership. Due to the huge demand of cloud computing, efficient load balancing becomes critical to ensure that computational tasks are evenly distributed across servers to prevent bottlenecks. The aim of this review paper is to understand the current challenges in cloud computing, primarily in cloud load balancing using static algorithms and finding gaps to bridge for more efficient static cloud load balancing in the future. We believe the ideas suggested as new solution will allow researchers to redesign better algorithms for better functionalities and improved user experiences in simple cloud systems. This could assist small businesses that cannot afford infrastructure that supports complex & dynamic load balancing algorithms.

Journal Article
TL;DR: The research findings indicated that EHEECE (Ethiopian Higher Education Entrance Certificate Examination) result, Sex, Number of students in a class, number of courses given in a semester, and field of study are the major factors affecting the student performances and it is possible to prevent educational institutions from serious financial strains.
Abstract: This research work has investigated the potential applicability of data mining technology to predict student success and failure cases on University students' datasets. CRISP-DM (Cross Industry Standard Process for Data mining) is a data mining methodology to be used by the research. Classification and prediction data mining functionalities are used to extract hidden patterns from students' data. These patterns can be seen in relation to different variables in the students' records. The classification rule generation process is based on the decision tree and Bayes as a classification technique and the generated rules were studied and evaluated. Data collected from MS_EXCEL files, and it has been preprocessed for model building. Models were built and tested by using a sample dataset of 11,873 regular undergraduate students. Analysis is done by using WEKA 3.7 application software. The research results offer a helpful and constructive recommendations to the academic planners in universities of learning to enhance their decision making process. This will also aid in the curriculum structure and modification in order to improve students' academic performance. Students able to decide about their field of study before they are enrolled in specific field of study based on the previous experience taken from the research- findings. The research findings indicated that EHEECE (Ethiopian Higher Education Entrance Certificate Examination) result, Sex, Number of students in a class, number of courses given in a semester, and field of study are the major factors affecting the student performances. So, on the bases of the research findings the level of student success will increase and it is possible to prevent educational institutions from serious financial strains.

Journal Article
TL;DR: In this article, the authors found that business environment has a significant effect on organizatio performance and furthermore it has implication for organization performance, they also found solutions for problems related to the organization performance when connected with business environment.
Abstract: The purpose of this study was to find solutions for problems related to the organization performance when connected with business environment. This study was theoretical review, especially about the effect of business environment on the organization performance. The results showed that business environment have a significant effect on organizatio performance. Furthermore it was found that business environment has implication for organization performance.

Journal Article
TL;DR: A direct dependency of ammonia concentration in excreta on chicken age, moisture content and pH is indicated and this gas has adverse effects on the health of chickens and air quality.
Abstract: Chickens deaminate excess amino acids and excrete the derived nitrogen in the urine mainly as uric acid, which is readily converted to ammonia. This gas has adverse effects on the health of chickens and air quality. Production of ammonia and its effect on the growth of chickens was monitored at a poultry house of House Number 5743, Mukuba Road in Riverside, Kitwe from 21 st August, 2013 to 6 th June, 2014. Two batches of fifty day old hybrid broiler chicks were bred in house A and B (5 m x 7 m) under the same management system in three phases. House A chicks were fed on Novatek feed only, while those in house B were fed on Novatek feed blended with 0.5%, 0.7% and 0.9% (w/w) bamboo charcoal of ≤600μm particle size. Weekly mass recording by the use of a weighing scale provided a measure of growth rate while analysis of the excreta using Kjeldahl method at the Copperbelt University and Nkana Water and Sewerage Company laboratories in Kitwe provided a means of monitoring the amount of ammonia generated. Chickens in house B showed a slightly faster growth rate from 28 to 42 days than those in house A. The f-test results from the study showed that there was a significant effect of ammonia concentration on chicken growth rate (P<0.05). The results obtained from excreta-litter mixture analysis showed a significant adsorption of ammonia by bamboo charcoal (P<0.05). The study further indicated a direct dependency of ammonia concentration in excreta on chicken age, moisture content and pH.

Journal Article
TL;DR: This paper introduces a technique to parallelize GA based clustering by extending hadoop mapreduce and an analysis of proposed approach to evaluate performance gains with respect to a sequential algorithm is presented.
Abstract: Cluster analysis is used to classify similar objects under same group. It is one of the most important data mining methods. However, it fails to perform well for big data due to huge time complexity. For such scenarios parallelization is a better approach. Mapreduce is a popular programming model which enables parallel processing in a distributed environment. But, most of the clustering algorithms are not "naturally parallelizable" for instance Genetic Algorithms. This is so, due to the sequential nature of Genetic Algorithms. This paper introduces a technique to parallelize GA based clustering by extending hadoop mapreduce. An analysis of proposed approach to evaluate performance gains with respect to a sequential algorithm is presented. The analysis is based on a real life large data set.

Journal Article
TL;DR: A detailed survey is conducted on the application of different soft computing techniques for the prediction of diabetes to identify and propose an effective technique for earlier prediction of the disease.
Abstract: Neural Networks are one of the soft computing techniques that can be used to make predictions on medical data. Neural Networks are known as the Universal predictors. Diabetes mellitus or simply diabetes is a disease caused due to the increase level of blood glucose. Various traditional methods, based on physical and chemical tests, are available for diagnosing diabetes. The Artificial Neural Networks (ANNs) based system can effectively applied for high blood pressure risk prediction. This improved model separates the dataset into either one of the two groups. The earlier detection using soft computing techniques help the physicians to reduce the probability of getting severe of the disease. The data set chosen for classification and experimental simulation is based on Pima Indian Diabetic Set from (UCI) Repository of Machine Learning databases. In this paper, a detailed survey is conducted on the application of different soft computing techniques for the prediction of diabetes. This survey is aimed to identify and propose an effective technique for earlier prediction of the disease.

Journal Article
TL;DR: This paper presents an approach to extract features by using Mel Frequency Cepstral Coefficients (MFCC) from the speech signals of isolated spoken words and Hidden Markov Model (HMM) method is applied to train and test the audio files to get the recognized spoken word.
Abstract: Speech is an easiest way to communicate with each other. Speech processing is widely used in many applications like security devices, household appliances, cellular phones, ATM machines and computers. The human computer interface has been developed to communicate or interact conveniently for one who is suffering from some kind of disabilities. Speech-to-Text Conversion (STT) systems have a lot of benefits for the deaf or dumb people and find their applications in our daily lives. In the same way, the aim of the system is to convert the input speech signals into the text output for the deaf or dumb students in the educational fields. This paper presents an approach to extract features by using Mel Frequency Cepstral Coefficients (MFCC) from the speech signals of isolated spoken words. And, Hidden Markov Model (HMM) method is applied to train and test the audio files to get the recognized spoken word. The speech database is created by using MATLAB.Then, the original speech signals are preprocessed and these speech samples are extracted to the feature vectors which are used as the observation sequences of the Hidden Markov Model (HMM) recognizer. The feature vectors are analyzed in the HMM depending on the number of states.

Journal Article
TL;DR: There is significant changes in the blood sugar levels after the diet counseling, and intake of the high amounts of the fiber, low glycemic foods and functional foods helps to reduce theBlood sugar levels randomly.
Abstract: Diabetes is a metabolic disorder. Metabolism is the way the uses digested food for growth & energy. Importance of diet in diabetes can be treated back to the days of the ancient ayurvedic physician Sushreeta. Type of diabetes, age of the patient, body weight, severity of the hyperglycemia associated complications and mode of treatment being followed determine the exact allowance and type of diet. This needs to be worked out for each individual diabetic. Dietary management is the corn stone of diabetes treatment and should receive the almost consideration by the patient and by the treating physician. Objective: To assess The Nutritional Status and To Study the Effect Of Diet Counseling on Type II Diabetic Patients. Methodology: For this study from diabetic hospital in Vijayawada were selected. In this study 40 samples age 30 to 60 years. They belong to age between 30 to 60 years. Preparation of Questionnaire to collect the General information (age, sex, past history of subjects) Anthropometric data, Biochemical information, Dietary information. Conclusion: There is significant changes in the blood sugar levels after the diet counseling. Intake of the high amounts of the fiber, low glycemic foods and functional foods helps to reduce the blood sugar levels randomly.

Journal Article
TL;DR: In this article, a study was conducted to find solutions for problems related to the quality of accounting information systems, accounting information quality when connected with management commitment, user competency and organizational culture.
Abstract: The purpose of this study was to find solutions for problems related to the quality of accounting information systems, accounting information quality when connected with management commitment, user competency and organizational culture. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts, especially about the effect of management commitment, competence and users of organizational culture on the quality of accounting information systems and their impact on the quality of accounting information. This research was conducted at the State-Owned Enterprises (SOEs).

Journal Article
TL;DR: In this article, the effect of membership of cooperative societies on the economic activities of farmers as well as the determinants of their income in rural Nigeria, focusing on Anambra State was examined.
Abstract: The study examined the effect of membership of cooperative societies on the economic activities of farmers as well as the determinants of their income in rural Nigeria, focusing on Anambra State. Data from 2506 members, selected through multi-stage stratified random sampling were analyzed. The study found among others that members’ incomes are dependent upon their socio-economic profile such as age, marital status, and membership or otherwise of cooperative societies, education, cooperative marketing, credit, gender and business expertise. Also respondents depend largely on farming related activities for generation of income in the study area. Furthermore, it was found that the major challenge of the farmer-members is inadequate fund, poor education and illiteracy among most members, conflict among members and lack of access to farm input. The Nigerian government is advised to formulate policies that will incorporate information from the local level that can support planning, implementation and evaluation of programmes that can enhance farmers’ income; this however, will influence the pattern of agricultural growth in ways that can change income level of rural farmers to grow fast. The study recommends that cooperatives should intensify their education of members to gain more benefits, and that government, non-governmental organizations and international development agencies should show interest in supervising and providing development support to Farmers Cooperative Societies in rural Nigeria.

Journal Article
TL;DR: This review focuses on several bioactive chemicals in seaweeds and their biological activities for which they are responsible as a functional food ingredient.
Abstract: ―Let food be thy medicine and medicine be thy food‖ by Hippocrates was obscured with the advent of modern drug therapy and nutrition science until to twentieth century. The combination of consumer desires, advances in food technology, and new evidence-based correlation between nutrition to disease and disease prevention has created an unprecedented opportunity to concentrate on public health issues through diet and lifestyle. There is widespread interest these days to make a choice of functional foods from natural products that might promote health through specific bio-active compounds. Considering the diversity of biochemical’s and capable of exerting functional bioactivities, a growing trend is developing across globe to use seaweeds in functional food development. Compounds isolated from seaweeds have various functional biological activities: antibacterial activity, antioxidant potential, anti-inflammatory properties, anti-e coagulant activity, anti-viral activity, and antifungal and apoptotic activity. Therefore, this review focuses on several bioactive chemicals in seaweeds and their biological activities for which they are responsible as a functional food ingredient.

Journal Article
TL;DR: In this paper, the authors investigated the possibilities of improving methane yield production from, the anaerobic co-digestion of wheat straw (WS) and primary sludge (PS).
Abstract: This study investigated the possibilities of improving methane yield production from, the anaerobic co-digestion of wheat straw (WS) and primary sludge (PS). The batch experiment was conducted under mesophilic conditions. Different mixtures of WS and PS depending on its C/N ratio were carried out to investigate the optimum C/N ratio for effective methane production. The cumulative methane yields (CMYs) for co-digestion of PS with WS at C/N ratios of 35, 25, 20, 15 and 10 were 1.29, 1.62, 1.33, 2.44 and 2.16 time than digesting PS alone, respectively. The maximum CMYS was observed at C/N ratio of 15 with an increase of 89 %, 50.93 %, 83.61 % and 13.12 % compared with the other C/N ratio of 35, 25, 20 and 10 respectively. This result showed the positive synergy of co-digesting of PS and WS for methane production caused by improving the C/N ratio of the feed stock. Index Terms : Anaerobic co-digestion, C/N ratio, Primary sludge, Methane potential, Wheat straw. ————————————————————


Journal Article
TL;DR: In this paper, a study was conducted to determine the Extraction Yield, Extraction Efficiency and Extraction Loss associated with the traditional Hot Water Floatation method of oil extraction, which yielded 21.1 kg of oil, a residual cake of 26.2 kg and a process loss of 2.1% representing 42.2% extraction yield, 58.6% extraction efficiency and 5.4% extraction loss.
Abstract: The research was conducted to determine the Extraction Yield, Extraction Efficiency and Extraction Loss associated with the traditional Hot Water Floatation method of oil extraction. Matured dry seeds of Allanblackia floribunda (50 Kg) were used. Allanblackia floribunda, a tree species of the Guttiferae family grows naturally in tropical rainforests zones. In Ghana, Allanblackia floribunda is quite unknown hence little production of oil is carried out. However, the oil extracted can have diverse domestic, commercial and industrial uses. The oil production is important not only among small-to- medium scale industrialists, but also to rural populace, as it employs a substantial workforce and serves as a source of income to many communities engaged in the exercise. The method employed is the oldest, cheapest and most practiced in the study location. The extraction process basically comprises of five fundamental steps: thermal conditioning of the seeds; milling; extraction by boiling; oil recovery; and drying. The method yielded 21.1 kg of oil, a residual cake of 26.2 Kg and a process loss of 2.7 Kg at a moisture content of 13.1% representing 42.2% Extraction yield, 58.6% Extraction efficiency and 5.4% Extraction loss. The yield exceeded the minimum oil yield for commercial, domestic and industrial consideration. Trees such as shea (Vitellaria paradoxa), coconut (Cocos nucifera) and Oil palm (Elaeis guineensis) among others are popular oil seed producing trees in Ghana. The vegetable tallow trees (Allanblackia floribunda) that also produce oil seeds have been relatively unknown and it's medicinal and numerous cosmetic properties minimally tapped. The oil from its seeds just like other traditional oils, is natural, non- genetically modified and can be used to supplement and in some cases substitute for other oils in domestic use and in the commercial production of food and non-food products. It consists almost exclusively of triglycerides of stearic (45-58%) and oleic (40-51%) fatty acids which are components that have always been part of the human diet (1). Allanblackia floribunda locally known as sonkyi in southern Ghana belongs to the family Guttiferae and genus Allanblackia (2).

Journal Article
TL;DR: Audit quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error / fault or fraud.
Abstract: Audit Quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error / fault or fraud, is able to provide assurance of internal control, and is able to provide going concern warnings. audit quality is affected by the auditor's independence. The more independent an auditor then increasing audit quality.

Journal Article
TL;DR: In this paper, the effect of online advertising on consumer buying behavior and online, as well as how to control the behavior and subjective norms influence the attitudes and interests of consumers buy online, was examined.
Abstract: The rapid development of technology today makes Internet users continues to increase. This is supported by the ease of internet users access the internet either through a PC, laptop, mobile phones, tablets and other media. The increase in Internet users this makes the internet into a proper promotion using online advertising. With a wide reach and touch the various layers of the Internet media communities may be appropriate advice for company promotion. However, an increasing number of Internet users, especially in the city of Makassar is not accompanied by an increase in the number of online purchases. Based on that it is necessary to examine how the effect of online advertising on consumer buying behavior and online, as well as how to control the behavior and subjective norms influence the attitudes and interests of consumers buy online. This study aims to analyze and test the effect of online advertising on consumer attitudes and purchase interest online, a survey conducted on students of Internet users in the city of Makassar. The study was conducted on students of public and private universities in the city of Makassar. The method used was a quantitative analysis using the technique of purposive sampling method with a sample of 340 people. Testing this hypothesis using structural equation modeling (SEM). The results showed that online advertising has an influence on consumer buying behavior and online. Dimensions interactivity of online advertising provides the highest influence on the attitudes and interests of consumers purchasing online.

Journal Article
TL;DR: In this article, a small simulated perturbation in the form of transverse slots to be treated as damage in beams and a three stage damage detection process for amplifying the discontinuity is proposed.
Abstract: The paper presents the numerical studies for damage detection in beam structure with mode shape curvatures and its spatial wavelet transform. A small simulated perturbation in the form of transverse slots to be treated as damage in beams and a three stage damage detection process for amplifying the discontinuityis proposed here. Vibration data obtained from the perturbed system is processed for mode shapes which are converted into mode shape curvatures and subsequently fed to the wavelet transform. The study revealsthat the proposed transformation is better in sensitizing damage-induced features than the classical approach based alone on bare modal data. It is observed that the decomposition of the spatial signal into wavelet details can identify the damage position in beam like structure by showing relatively larger peaks at the position of the damage.

Journal Article
TL;DR: In this article, the effects of heat processing on the proximate composition and energy values of the seed kernel flours of African walnut and pulps of African elemi used as traditional snacks in most parts of Nigeria were investigated.
Abstract: The effects of heat processing on the proximate composition and energy values of the seed kernel flours of African walnut (AW)and pulps of African elemi (AE) used as traditional snacks in most parts of Nigeria were investigated In the AW, values of moisture, ash, crude fibre and carbohydrate decreased from raw to heat treated samples, while those of crude protein and crude fat generally increased The increase or decrease in these values was not significant at the 5% level For instance, ash decreased from 605±171 in AWraw to 545±086 in AW135 Crude fat was highest in AW45 (528±270) followed by AW90 (517±161) and was lowest in AWraw (498±108), while calorific value was highest in AW45 (6122±117) followed by AW90 (6093±623) and lowest in AWraw (5934±675) Similar trends were observed in proximate composition of raw and macerated African elemi pulp flour, and values between raw and heat processed samples did not generally differ significantly (P˃005) In AWrawthe percentage crude protein, crude fat and then energy value in kcal 100g -1 sample were 262, 498 and 5934 respectively, while in AEraw values were 146, 419 and 5686 respectively It can be concluded that both AW and AE are oil-rich seeds and pulps, good nutrient sources that could contribute to the total protein, ash and energy requirements of humans