The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis

This study sets out to investigate the extent to which Yemeni auditors use analytical review procedures through different audit firms' size. It also examines the stage of auditing procedure in which analytical review procedures are implemented by Yemeni auditors. Moreover, the study determines the relationships between the importance's factors and the use of analytical review procedures. The findings of the study have indicated that the analytical procedures were utilized on high percentage by audits in large and high experienced audit firms compared to small and low experienced audit firms where the results have shown low percentage. Nevertheless, the role of auditors' perception towards analytical procedures has proved to have a significant effect of usage of analytical procedures

Comparative Analysis of Faired-In Bulb and Bulbous Bow Ram Bow's Bulbous Bow Shape On Total Ship Resistance

A General Cargo Ship is a ship that carries various kinds of cargo in the form of goods. The goods transported are usually packaged goods. Using a bulbous bow on the ship's bow is the best alternative. Bulbous bows are installed on ships with high speed to reduce drag, whose nature depends on the function of the block coefficient and Froude number of ships. Ships with particular Cb and Fn can use a Bulbous bow due to considering the advantages of a significant enough resistance reduction, or vice versa. This research is a general cargo ship model with a bulbous bow. They are using the main dimensions of the ship with Length Over All (LOA) 153.45 m, Length Between Perpendicular (LBP) 144.2 m, Length On Load Waterline (LWL) 147.8 m, and Breadth (B) 25.27 m. height (H) 13.5 m, Draft (T) 9.52 m, Speed ​​(V) 14.75 Knots. The magnitude of the resistance and practical power of the ship required to reach a speed of 14.75 knots on a ship with the Faired-in Bulb type obtained from maxsurf 431.9 kN and 4096, 548 HP. For Bulbous bow type Ram Bow ships, the resistance and adequate power obtained are 431.3 kN and 4090,683 Hp. The ship's power using the Bulbous bow Faired-in Bulb is more significant than using the Bulbous bow of the Ram Bow type

Investigating the performance of high viscosity friction reducers used for proppant transport during hydraulic fracturing

Over the last few recent years, high viscosity friction reducers (HVFRs) have been successfully used in the oil and gas industry across all premier shale plays in North America including Permian, Bakken, and Eagle Ford. However, selecting the most suitable fracture fluid system plays an essential role in proppant transport and minimizing or eliminating formation damage. This study investigates the influence of the use of produced water on the rheological behavior of HVFRs compared to a traditional linear guar gel. Experimental rheological characterization was studied to investigate the viscoelastic property of HVFRs on proppant transport. In addition, the successful implication of utilizing HVFRs in the Wolfcamp formation, in the Permian Basin was discussed. This study also provides a full comparative study of viscosity and elastic modulus between HVFRs and among fracturing fluids such as xanthan, polyacrylamide-based emulsion polymer, and guar. The research findings were analyzed to reach conclusions on how HVFRs can be an alternative fracture fluid system within many unconventional reservoirs. Compared to the traditional hydraulic fracture fluid system, the research shows the many potential advantages that HVFR fluids offer, including superior proppant transport capability, almost 100% retained conductivity, around 30% cost reduction, and logistics such as minimizing chemical usage by 50% and the ability to stoner operation equipment on location. Finally, this comprehensive investigation addresses up-to-date of using HVFRs challenges and emphasizes necessities for using HVFRs in high TDS fluids --Abstract, page iv

The Implementation of Friendly Hand Hygiene Project in KAUH

Healthcare workers use their hands to treat, andprovide care to those in need, but sometimes those hands causeserious infections. Healthcare associated infections (HAIs) arethe fifth leading cause of death among hospitalized patients,which emphasizes the importance of effective preventativeimplementations. Evidence shows that hand hygiene is the bestmethod to prevent HAIs. This project utilizes an action methodby uses a multi-stage process starting from combining theliterature review themes, then identifying the idealrecommendations, then to filter the most appropriaterecommendations and implement into King Abdulaziz UniversityHospital (KAUH).The literature review discusses on work overload, role modeling,internal motivation and culture that influence compliance ratesfor health care workers (HCWs) and identifies the ideal solutionsand recommendations in order to increase the compliance rates,quality of care, patients’ safety and the organization as a whole.These recommendations were utilized in implementing thisproject, which includes reminder programs by visiting alldepartments in KAUH, innovation of a code among HCWs, andcarrying out an awareness campaign. Finally, a page was createdon Facebook to ensure that continuous awareness is deliveredand friendly reminders are spread constantly. In conclusion,using a friendly reminder project was found to be effective inhelping to increase the hand hygiene compliance rate amongHCWs

A Fully Functional Enterprise Resource Planning (ERP) System for Honey Home Company in Indonesia

Honey Home Company specializes in providing high-quality honey; however, the company is experiencing numerous difficulties in monitoring the business changes; thus, implementing an ERP system might adjust these issues. This study aims to identify the ERP system's requirements to fulfill the company's needs, design and implement the system, and highlight the benefits of implementing the system in the business. A qualitative method of interviewing the system's users and providing a survey questionnaire was utilized to analyze the impacts of implementing an ERP System on the business. The findings indicate that Honey Home Company benefited from the ERP System regarding time savings, information quality, service quality, user satisfaction, and staff performance

An Optimization Approach for Integrating Planning and CO2 Mitigation in the Power and Refinery Sectors

Climate change is one of the greatest and probably most challenging environmental, social and economical threats facing the world this century. Human activities have altered the chemical composition of the atmosphere through the buildup of significant quantities of greenhouse gases (GHGs), which remain in the atmosphere for long periods of time and intensify the natural greenhouse effect. Increasing concentrations of greenhouse gases, mainly CO2, are likely to accelerate the rate of climate change. Concerns are growing about how increases in CO2 caused by human activities are contributing to the natural greenhouse effect and raising the Earth's average temperature. Electricity generation, especially from fossil fuel, and petroleum industries contribute the most to greenhouse gases emissions in Canada. As of 2004, they contributed to about 37% of total (GHGs). Risks of climate change and subsequent future environmental regulations are pressing electricity and petroleum refining industries to minimize their greenhouse gas emissions, mainly CO2. Fossil fuel power plants and refineries are now being challenged to comply with the Kyoto protocol by the United Nations Framework Convention and Climate Change (UNFCC). Canada’s target is a reduction in CO2 emissions of 6% from 1990 level. In this thesis, an optimization approach for integrating planning and CO2 reduction is developed for electricity and refinery sectors. Three different CO2 mitigation options are considered in each case. For the electricity sector, these mitigation options were 1) fuel balancing (optimal adjustment of the operation of existing generating stations to reduce CO2 emissions without making structural changes to the fleet), 2) fuel switching (switching from carbon intensive fuel to less carbon intensive fuel, essentially switching from coal to natural gas) and 3) implementing different technologies for efficiency improvement. The optimization model takes into account meeting electricity demand and achieving a certain CO2 reduction target at a minimum overall cost. The model was formulated as a Mixed Integer Non Linear Program (MINLP) and was implemented in GAMS (General Algebraic Modeling System). Exact linearization techniques were employed to facilitate solution development. The computer program was capable of determining the best strategy or mix of strategies to meet a certain CO2 reduction target at minimum cost. The model was illustrated on a case study for Ontario Power Generation (OPG) fleet. The results showed that for 1% CO2 reduction target, only fuel balancing need to be applied and even a decrease of about 1.3% in overall cost was obtained. The optimizer chose to increase production from all non fossil fuel power plants and to decrease production from natural gas power plant. This is because natural gas is the most expensive fuel that OPG uses. For higher reduction targets, it was necessary to implement fuel switching. For 30% reduction, for example, 11 boilers out of 27 (4 are already natural gas) are switched from coal to natural gas and the cost increases by about 13%. Applying efficiency improvement technologies such as installing new turbine blades was a good option only at small reduction targets. As the reduction target increases, the optimizer chose not to implement efficiency improvement technologies and only fuel switching was the best option to select in addition to fuel balancing. For the refinery sector, a similar strategy was applied. An optimization model was developed to maximize profit from selling final products and to meet a given CO2 reduction target with products demand and specifications. Three CO2 mitigation options were considered and these were: 1) balancing that implies the increase in production from units that emit less CO2 emissions provided that demand is met, 2) fuel switching that involves switching from current carbon intensive fuel to less carbon intensive fuel such as natural gas, 3) implementation of CO2 capture technologies. Chemical absorption (MEA) process was used as the capture process. Prior to the development of the refinery planning model, a sub-model was developed for each unit in a refinery layout. Then, the sub-models were integrated into a master planning model to meet final products demand and specifications with the objective of maximizing profit without CO2 mitigation options. The model was solved first as a Non Linear Program (NLP). Then, binary variables representing the existence or no existence of fuel switching option and CO2 capture processes were introduced into the model. The model was formulated as a Mixed Integer Non Linear Program (MINLP), coded in GAMS, and applied to different case studies. The results showed that the refinery planning model tends to produce more from the most profitable product, which is gasoline, and chose to blend products into the most profitable pool unless the demand needs to be satisfied for certain other products. The model, for example, chose to send kerosene from the diesel hydrotreater to the kerosene pool and not to the diesel pool since kerosene has higher selling value than diesel. When CO2 mitigation options were introduced into the model, only 0.4% CO2 reduction was achieved by simply decreasing production from the hydrocracker (HC) unit and increasing production from the fluidized catalytic cracking (FCC) unit. This was done because the FCC unit tends to emit less CO2 compared to the HC unit. At higher reduction target such as 1%, fuel switching was implemented by choosing the FCC to run with natural gas. The profit decreased slightly because of the retrofit cost of switching. It was noticed also that fuel switching can achieve a maximum of 30% reduction in CO2 emissions. This was achieved by switching all units to run with natural gas that emits less CO2 emissions. For a reduction target higher than 30%, CO2 capture technologies need to be applied. For 60% reduction, the optimization chose to switch three units (out of 8) and to capture CO2 emissions coming from four units. Only the FCC remained unchanged. A decrease in the profit was noticed as the reduction target increases since more units need to be switched and more CO2 need to be captured. The results showed that adding sequestration cost further decreased the profit. However, it was noticed that the selling price of final products had the most effect on the profit. An increase of 20%, for example, in final products’ prices, leads to a 10% increase in profit even when the CO2 reduction target was as high as 80%. When the retrofit cost for switching and capture was decreased by 30%, the effect on the profit was noticed only at higher reduction targets since more units were switched and more CO2 capture units were implemente

Balancing an aircraft with symmetrically deflected split elevator and rudder during short landing run

This article investigates methods for balancing aircraft during short straight-line landing run realized by employing split rudder and elevator as air-brakes after touchdown. For standard atmospheric and runway conditions, directional and longitudinal balance equations for aircraft of conventional configuration such as Il-86 are presented. Methods depend on operational and mechanical approaches, where the first requires manual or automatic trim of shortly peaking small pitching, yawing, and rolling moments using dynamic forces while the second suggest some re-design of elevator and rudder control channels to limit deflection angles. The paper describes in detail each method disadvantages and suggests the adoption of automatic operational approach due to less required system modifications and piloting skills

A Novel Approach for Missing Combat Support Aircraft Search Acceleration using VTOL UAS

In this paper, an approach to accelerate search operations for a missing combat support aircraft using a portable waterproof autonomous vertical takeoff and landing unmanned aerial system called “flying locator beacon” is described. The latter is connected with both flight data and cockpit voice recorders with a parallel bus and may be deployed from the empennage during extreme emergency scenarios, which is detected when few flight parameters are overrun leading to an air crash stimulating behavior. Landing of the flying locator beacon strictly takes place on global latitude and longitude coordinates only of integer values enabling significant minimization of search time and cost

Assessment of cotton-seed (Gossypium species) meal as ingredient in the diet of Clarias gariepinus juveniles

The effect of feeding graded levels of cotton GossypiumSpp. seed meal as an inclusion in the diet of Clariasgariepinus juveniles for growth performance was analysed in comparison with the conventional commercial fish feed. Six experimental rations formulated were cotton-seed Gossypium spp. meal replaced fish meal at graded levels of 20%, 30%, 40% 50%, and 100% and were fed to Clarias gariepinus juveniles for 56 days. The experiment was conducted in six outdoor concrete tanks in the Department of Biological Sciences Garden, Ahmadu Bello University, Zaria, Nigeria. Data for each parameter were subjected to Analysis of Variance (ANOVA) and the means for various experimental diets were compared for significant differences at 0.05% level of inclusion. The results showed that fish fed with diet contained 20% cottonseed meal (D1) gave the best Body Weight Gain (81.28g), Specific Growth Rate (2.23), and Condition Factor (1.49), while diet contained 30% cottonseed meal (D2) gave the least Weight Gain (49.67g), Specific Growth Rate (1.58) Conversion Ratio (3.64) and Condition factor (0.79). The results were significantly different (p<0.05) for both growth and feed utilization parameters. Therefore, cotton-seed meal can be used as a replacement for fish meal at 20% level of inclusion. The results established significant reduction in production cost while optimal production is achieved.Keywords: Cotton-seed (Gossypium species), Diet, Growth performance, Clariasgariepinus juvenile