Public sector auditing in Fiji:tracing its development and expansion

This paper examines the processes of public sector auditing, and its influence in Fiji over the period 1874-2003. Analyses of historical documents indicate that there were four major themes that influenced expansion of traditional auditing into performance auditing. This paper examines these. It also provides insights into the development of accountability practices as a result of changes in the Auditor-General's role. Conclusions drawn from the analysis indicate that traditional public sector auditing in Fiji expanded in accountability terms, possibly driven by public pressure through the media and elected representatives.

The impact of Foreign Direct Investment and trade openness on ICT expansion: A comparative analysis of Asia-Pacific and Middle Eastern countries

This study investigates the impact of foreign direct investment (FDI) inflow and trade openness on the expansion of information and communication technologies (ICTs) for the period of 1996 to 2005, in the Asia-Pacific and Middle East regions. The results of regression analyses conducted indicate that while dissimilarities exist among the countries included in this study in terms of their level of socio-economic and political development, factors such as trade openness, education and the growth of GDP had a positive impact on their ICT development. While FDI inflow had positive impact on the expansion of ICTs on Asia-Pacific countries its impact on Middle Eastern countries was not statistically significant. The study results also show that governmental intervention in economic activities has a negative impact on ICT expansion in both regions. In the Middle East, regional conflict imposes additional negative impact on FDI inflow and trade openness and consequently, ICT expansion. The regression results show that those countries that implemented liberalization of their ICT sector were able to not only reduce the digital divide with other developed countries, but also increase their operations in both local and global markets.

Neuromagnetic evoked responses to complex motions are greatest for expansion

We analysed evoked magnetic responses to moving random dot stimuli, initially using a 19-channel magnetoencephalography (MEG) system, and subsequently using a 151-channel MEG system. Random dot displays were used to construct complex motion sequences, which we refer to as expansion, contraction, deformation, and rotation. We also investigated lateral translation and a condition in which the directions of the dots were randomised. In all stimulus conditions, the dots were first stationary, then traveled for a brief period (317s or 542 ms), and were then stationary again. In all conditions, evoked magnetic responses were observed with a widespread bilateral distribution over the observers' heads. Initial recordings revealed a substantially larger evoked magnetic response to the expansion condition than the other conditions. In a revised study, we used a 151-channel MEG system and two stimulus diameters (9.3 and 48 deg), the smaller comparable with the first experiment. The responses were analysed using a nonparametric approach and confirmed our initial observations. In a third study, speed gradients were removed and a new design permitted direct comparisons between motion conditions. The results from all three experiments are consistent with the greater ecological validity of the expansion stimulus. © 2004 Elsevier B.V. All rights reserved.

Independent detectors for expansion and rotation, and for orthogonal components of deformation

It is well known that optic flow - the smooth transformation of the retinal image experienced by a moving observer - contains valuable information about the three-dimensional layout of the environment. From psychophysical and neurophysiological experiments, specialised mechanisms responsive to components of optic flow (sometimes called complex motion) such as expansion and rotation have been inferred. However, it remains unclear (a) whether the visual system has mechanisms for processing the component of deformation and (b) whether there are multiple mechanisms that function independently from each other. Here, we investigate these issues using random-dot patterns and a forced-choice subthreshold summation technique. In experiment 1, we manipulated the size of a test region that was permitted to contain signal and found substantial spatial summation for signal components of translation, expansion, rotation, and deformation embedded in noise. In experiment 2, little or no summation was found for the superposition of orthogonal pairs of complex motion patterns (eg expansion and rotation), consistent with probability summation between pairs of independent detectors. Our results suggest that optic-flow components are detected by mechanisms that are specialised for particular patterns of complex motion.

A review of multi-factor capacity expansion models for manufacturing plants:searching for a holistic decision aid

Investment in capacity expansion remains one of the most critical decisions for a manufacturing organisation with global production facilities. Multiple factors need to be considered making the decision process very complex. The purpose of this paper is to establish the state-of-the-art in multi-factor models for capacity expansion of manufacturing plants within a corporation. The research programme consisting of an extensive literature review and a structured assessment of the strengths and weaknesses of the current research is presented. The study found that there is a wealth of mathematical multi-factor models for evaluating capacity expansion decisions however no single contribution captures all the different facets of the problem.

Entrepreneurs, expectations and business expansion:lessons from Lithuania

This article applies a multinomial logit estimator to investigate which factors affect SME owners' expectations to grow their businesses in Lithuania. Our findings provide evidence that SME owners' human capital (education) matters and that growth expectations are positively related to exporting. In addition, we analyse the link between the perceptions of business constraints and growth expectations and find that the factors, which are perceived as main business barriers, are not necessarily those which are associated with reduced growth expectations. However, perceptions of corruption seem to affect growth expectations the most.

LRD : Latent Relation Discovery for vector space expansion and information retrieval

In this paper, we propose a text mining method called LRD (latent relation discovery), which extends the traditional vector space model of document representation in order to improve information retrieval (IR) on documents and document clustering. Our LRD method extracts terms and entities, such as person, organization, or project names, and discovers relationships between them by taking into account their co-occurrence in textual corpora. Given a target entity, LRD discovers other entities closely related to the target effectively and efficiently. With respect to such relatedness, a measure of relation strength between entities is defined. LRD uses relation strength to enhance the vector space model, and uses the enhanced vector space model for query based IR on documents and clustering documents in order to discover complex relationships among terms and entities. Our experiments on a standard dataset for query based IR shows that our LRD method performed significantly better than traditional vector space model and other five standard statistical methods for vector expansion.

Bed expansion:extending correlations for fluidized beds with inserts to open fluidized beds

Bed expansion occurs during the operation of gas-fluidized beds and is influenced by particle properties, gas properties and distributor characteristics. It has a significant bearing on heat and mass transfer phenomena within the bed. A method of predicting bed expansion behavior from other fluidizing parameters would be a useful tool in the design process, dispensing with the need for small-scale trials. This study builds on previous work on fluidized beds with vertical inserts to produce a correlation that links a modified particle terminal velocity, minimum fluidizing velocity and distributor characteristics with bed voidage in the relationship with P as the pitch between holes in the perforated distributor plate. © 2007 Wiley-VCH Verlag GmbH & Co. KGaA, Weinheim.

Internet search:subdivision-based interactive query expansion and the soft semantic web

The expansion of the Internet has made the task of searching a crucial one. Internet users, however, have to make a great effort in order to formulate a search query that returns the required results. Many methods have been devised to assist in this task by helping the users modify their query to give better results. In this paper we propose an interactive method for query expansion. It is based on the observation that documents are often found to contain terms with high information content, which can summarise their subject matter. We present experimental results, which demonstrate that our approach significantly shortens the time required in order to accomplish a certain task by performing web searches.

The role of environmental factors in industrial site selection activities:a case of limestone quarry expansion in Barbados, West Indies

Site selection is a key activity for quarry expansion to support cement production, and is governed by factors such as resource availability, logistics, costs, and socio-environmental factors. Adequate consideration of all factors facilitates both industrial productivity and sustainable economic growth. This study illustrates the site selection process that was undertaken for the expansion of limestone quarry operations to support cement production in Barbados. First, alternate sites with adequate resources to support a 25-year development horizon were identified. Second, socio-environmental conditions were described and potential impacts identified. Third, a comparative matrix was constructed to evaluate relative site characteristics with respect to physical, ecological, socio-cultural and economic factors. The study shows that environmental factors were essential to the final site recommendation.

Review of low-temperature vapour power cycle engines with quasi-isothermal expansion

External combustion heat cycle engines convert thermal energy into useful work. Thermal energy resources include solar, geothermal, bioenergy, and waste heat. To harness these and maximize work output, there has been a renaissance of interest in the investigation of vapour power cycles for quasi-isothermal (near constant temperature) instead of adiabatic expansion. Quasi-isothermal expansion has the advantage of bringing the cycle efficiency closer to the ideal Carnot efficiency, but it requires heat to be transferred to the working fluid as it expands. This paper reviews various low-temperature vapour power cycle heat engines with quasi-isothermal expansion, including the methods employed to realize the heat transfer. The heat engines take the form of the Rankine cycle with continuous heat addition during the expansion process, or the Stirling cycle with a condensable vapour as working fluid. Compared to more standard Stirling engines using gas, the specific work output is higher. Cryogenic heat engines based on the Rankine cycle have also been enhanced with quasi-isothermal expansion. Liquid flooded expansion and expander surface heating are the two main heat transfer methods employed. Liquid flooded expansion has been applied mainly in rotary expanders, including scroll turbines; whereas surface heating has been applied mainly in reciprocating expanders. © 2014 Elsevier Ltd.

Using a Query Expansion Technique to Improve Document Retrieval

Query expansion (QE) is a potentially useful technique to help searchers formulate improved query statements, and ultimately retrieve better search results. The objective of our query expansion technique is to find a suitable additional term. Two query expansion methods are applied in sequence to reformulate the query. Experiments on test collections show that the retrieval effectiveness is considerably higher when the query expansion technique is applied.

Low-temperature organic Rankine cycle engine with isothermal expansion for use in desalination

Groundwater salinity is a widespread problem that contributes to the freshwater deficit of humanity. Consequently, where conventional energy supply is also lacking, organic Rankine cycle (ORC) engines are being considered as a feasible option to harness readily available low-grade heat (<180°C) to drive the desalination of the saline water via reverse osmosis (RO). However, this application is still not very well developed, and has significantly high specific energy consumption (SEC). Hence, this study explores the isothermal expansion of the ORC working fluid to achieve improved efficiency for driving a batch-RO desalination process, "DesaLink". Here, the working fluid is directly vaporized in the expansion cylinder which is heated externally by heat transfer fluid, thus obviating the need for a separate external boiler and high-pressure piping. Experimental investigations with R245fa have shown cycle efficiency of 8.8%. And it is predicted that the engine could drive DesaLink to produce 256 L of freshwater per 8 h per day, from 4000 ppm saline water, with a thermal and mechanical SEC of 2.5 and 0.36 kWh/m3, respectively, representing a significant improvement on previously reported or predicted SEC values. © 2014 © 2014 Balaban Desalination Publications. All rights reserved.

Free energy functional expansion as the generalized approach to the equation of state of dense fluids

A version of the thermodynamic perturbation theory based on a scaling transformation of the partition function has been applied to the statistical derivation of the equation of state in a highpressure region. Two modifications of the equations of state have been obtained on the basis of the free energy functional perturbation series. The comparative analysis of the experimental PV T- data on the isothermal compression for the supercritical fluids of inert gases has been carried out. © 2012.