Volume-5 Issue 12

S. No

Volume-5 Issue-12, May 2016, ISSN:  2278-3075 (Online)
Published By: Blue Eyes Intelligence Engineering & Sciences Publication Pvt. Ltd. 

Page No.

1.

Authors:

Bouchra Gourja, Malika Tridane, Mustapha Bassiri, Said Belaaouad

Paper Title:

Difficulties of Students from the Faculty of Sciences with Regard to Understanding the Concepts of Chemical Crystallography

Abstract: The origin of this work on the learning of chemical crystallography at university is the recurrent finding associated with the difficulty experienced by students, resulting in poor marks. The purpose of this study is to identify the difficult concepts in crystallography, to identify possible causes of these difficulties, and to try to offer remedies for this problem. For this we developed a three part questionnaire:  the general capabilities of the student, the teaching conditions and the difficulties of students in terms of chemical crystallography. We undertook a survey of chemistry students in the Faculty of Sciences of Ben M’Sik Casablanca. After analyzing the data we found that the difficulties encountered in association with chemical crystallography may be due to several factors : the nature of the concept studied in terms of the difficulty of understanding, inadequate basic knowledge especially in geometry, the ability of low and middle level students with regard to the French language impedes their ability to follow the explanations of the teacher, curriculum overload, lack of concentration during the course and lack of motivation of students.

Keywords: chemical crystallography, learning, student’s difficulties, teaching.

References:
1.    CNRS. Voyage de presse Cristallographie – Marseille – 24 et 25 mars 2014
2.    J. Sivardière, « Comment enseigner la cristallographie ? », Tréma, 3-4 | , 119-12, 1993.

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2.

Authors:

Akwasi Adjei-Kuffour

Paper Title:

A look at Auditors’ Reports to users of financial Statements and to Management: Examples drawn from Societe Generale Ghana and Bank of Africa, Ghana

Abstract:  The purpose of the study is to examine Auditors ‘Report to users of financial statement and to management with examples drawn from Societe Generale (Ghana) and Bank of Africa (Ghana) respectively. Audit Report is the result of auditing process and it is a key medium of communication, between auditor and financial statement user. The auditors are expected to audit the financial statement of companies so as to present a true and fair view of the company. The methodology for the data used for this research was gathered from both primary and secondary sources. The former was mainly brief interview and the latter through financial reports, textbooks, magazines and web. The process was mainly table in financial statement between 2013 and 2014.The literature review highlighted variables such as proper accounting records, feature of Audit Report, types of Audit Report, Qualified Audit Reports, Other variables in the literature review were audit circumstances, communication to management audit strategy and planning. The results and discussion of the findings shed light related assets; income retained earnings, cash flows, taxation, shareholder funds concluded that the study was carried out in conformity to audit standards such as audit opinion, level of assurance and audit functions. The recommendation highlights on regulation conformining consistency and continuity, efficiency of performance.

Keywords:  auditor, auditor report, financial statement, accounting standards,

References:
1. Akinsulire, O. (2011), Financial Management, 7th Edition,, Lagos, Ceemol Nigeria Limited.
2. Alfano, J.B. (1979) Making auditor’s reports pure and simple. CPA Journal, 46(6), 37-41.
3. Beck, C.W. (1973). The role of the auditor in modern society: An empirical approach. Accounting &Business Research, 3(10),117-22.
4. Canada Institute of Chartered Accountants (CICA). (1988). Report of the Commission to Study the Public‘s Expectations of Audit (Macdonald Commission). Toronto. CICA.
5. Commission on Auditors’ Responsibilities (car). 1978). Report, Conclusions and Recommendations (The Cohen Commission). New York: AICP.
6. Committee on the Financial Aspects of Corporate Governance (CFACG). (1992). Report of the Committee on the Financial Aspects of Corporate Governance (Cadbury) Committee). London: Gee.
7. Elliott, R.K & Jacobson. P.D. (1987) The auditor’s standard report: the last word or in need of change? Journal of Accountancy. 164(2).  72-78.
8. Epstein, M.J. (1976). The Corporate Shareholders’ view of the Auditor’s Report, in Commission on Auditors’ Responsibility. Reports, Conclusions and Recommendations, New York: AICPA, p.164.
9. Hatherly, D, Innes, J. & Brown. T.(1991). The expanded audit report: an empirical investigation. Accounting & Business Research, 21(84), 311-19.
10. Kelly. A.S. & Mohrweis, L.C. (1989) Bankers’ and investors’ perception of the auditor’s role in financial statement reporting: The impact of SAS No.58. Auditing: A Journal of Practice &Theory, Fall.
11. Lee. T.A. ((1970). The nature of Auditing and its objectives. Accountancy, 81(920), 292-6).
12. Lee, T. A. & Tweedie, and D.P. ((1975), Accounting Information: an Investigation of private shareholders usage. Accounting and Business Research, 24(93), 49-68.
13. Pandey, IM(2010), Financial Management, 10 th Edition, New Delhi, Viskas Publishing House, PVT Limited.
14. Porter, B.A (1993), An empirical study of the audit expectation-performance gap: Accounting and Business Research, 24(93),49-68.
15. Wilton, R.L.  &Tabb, J.B. (1978), An investigation into private shareholder usage of financial statements in New Zealand. Accounting Education, 18, pp.83-101.
16. Woolf, E. (1979). Auditing Today. London: Prentice Hall. Yadalam, H (2010), Financial Statement Analysis, Articles Base Retrieved, Nigeria.
17. Zachery, B.R.(1991), Who understands audit report? 53(2) 9-11.

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3.

Authors:

R. B. Kakkeri, Sayali Surve, Shahrukh Shaikh, Vinita Dhoble

Paper Title:

Detection of Diabetic Retinopathy

Abstract:   Diabetes is well known disease and may cause abnormalities in the retina (diabetic retinopathy), kidneys (diabetic nephropathy), nervous system (diabetic neuropathy) and is known to be a major risk for cardiovascular diseases. Diabetic retinopathy is a micro vascular complication caused by diabetes, which can lead to blindness. In early stages of diabetic retinopathy typically there are no visible signs but the number and severity of abnormalities increase during the time. Diabetic retinopathy typically starts with small changes in retinal capillaries. This phenomenon is called neovascularization, which is a serious eyesight threatening state and may cause sudden loss in visual acuity or even permanent blindness. For automated screening programs to work robustly efficient image processing and analysis algorithms have to be developed. This work examines recent literature on digital image processing in the field of early detection of diabetic retinopathy using fundus photographs. Diabetic retinopathy pathologies were further categorized into several groups. In this paper several different databases are presented and their characteristics discussed.

Keywords: diabetic nephropathy, diabetic neuropathy Diabetic, work, automated screening,

References:
1.    S. Wild, G. Roglic, A. Green, R. Sicree, and H. King, “Global prevalence of diabetes: estimates for the year 2000 and projections for 2030,” Diabetes Care, vol. 27, no. 5, pp. 1047–1053, 2004.
2.    S. J. Lee, C. A. McCarty, H. R. Taylor, and J. E. Keeffe, “Costs of mobile screening for diabetic retinopathy: a practical framework for rural populations,” Aust J Rural Health, vol. 9, no. 4, pp. 186–192, 2001.
3.    C. A. McCarty, C. W. Lloyd-Smith, S. E. Lee, P. M. Livingston, Y. L. Stanislavsky, and H. R. Taylor, “Use of eye care services by people with diabetes: the Melbourne Visual Impairment Project,” Br J Ophthalmol, vol. 82, no. 4, pp. 410–414, 1998.
4.    D. A. Askew, L. Crossland, R. S. Ware, S. Begg, P. Cranstoun, P. Mitchell, and C. L. Jackson, “Diabetic retinopathy screening and monitoring of early stage disease in general practice: design and methods,” ContempClin Trials, vol. 33, no. 5, pp. 969–975, 2012.
5.    H. C. Looker, S. O. Nyangoma, D. Cromie, J. A. Olson, G. P. Leese, M. Black, J. Doig, N. Lee, R. S. Lindsay, J. A. McKnight, A. D. Morris, S. Philip, N. Sattar, S. H. Wild, and H. M. Colhoun, “Diabetic retinopathy at diagnosis of type 2 diabetes in Scotland,” Diabetologia, vol. 55, no. 9, pp. 2335–2342, 2012.

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4.

Authors:

Chillarge S M, Shimpale P M, Lokhande R M

Paper Title:

A Study of Shape Effect of Natural Draught Cooling Tower by using Ansys.16.5

Abstract: In thermal power stations cooling Cooling Tower plays vital role. Along with stresses due to wind load, Seismic load, thermal stresses are predominant in tower. Using ANSYS we can check its thermal response which will be function of time.  Natural Draught hyperbolic cooling towers are characterizing land marks of power stations. They comprise of a thin concrete shell of revolution are common place in civil engineering infrastructure. The wind load is always the dominant load in the design of the cooling tower due to its large size, complex geometry and thin wall. This paper deals with the study of thermal analysis of two existing cooling towers of 143.50m and 172m high above ground level with varying thickness in accordance with IS 11504. These cooling towers have been analyzed for thermal loads using ANSYS software by assuming fixity at the shell base. The analysis of two existing cooling towers has been carried out using 8 noded SHELL 181 element with uniform SHELL thicknesses.

Keywords:  NDCT, Wind Analysis, IS 11504, Finite Element Modelling, ANSYS

References:
1.    ANSYS.Version14.0Documentation. ANSYS, Inc.
2.    G Murali “ Response Of Natural Draught Cooling Towers To Wind Loads” International Journal of Emerging trends in Engineering and Development, Issue 2, Vol 4 (May 2012), ISSN 2249-6149.
3.    Mungan and Wittek, 2004, Natural draught cooling towers. Taylor and Francis Group, London, UK.
4.    Orlando M. 2001, Wind-induced interference effects on two adjacent cooling towers, Engineering structures, 23: 979-992.
5.    Prashanth N, Sayeed sulaiman, “To study the effect of seismic loads and wind load on hyperbolic    cooling tower of varying dimensions and  RCC shell thickness” :
InternationalJournal of Emerging Trendsin Engineering and Development Issue 3, Vol.4 (June-July 2013) ISSN 2249-6149.
6.    N Prabhakar (Technical Manager), “Structural aspects of hyperbolic cooling tower”, National seminar on Cooling tower, jan1990, Technical session IV, paper no 9.
7.    IS: 11504:1985, Criteria for structural design of reinforced concrete natural draught cooling tower, New Delhi, India: Bureau of Indian standards.
8.    IS: 875 (Part3):1987, Code of practice for design loads (other than earthquake loads) for buildings and structures. New Delhi, India: Bureau of Indian Standards.

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