Abstract: The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses.
The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.
Abstract: The purpose of this paper is to describe the main
characteristics of macroinvertebrate species in response to
environmental forcing factors. Overall, 23 species of Mollusca, 4
species of Arthropods, 3 species of Echinodermata and 3 species of
Annelida were identified at the 9 sampling stations during four
sampling periods. Individual species of Mollusca constituted 36.4%
of the total abundance, followed by Arthropods (27.01%), Annelida
(34.3%) and Echinodermata (2.4%). The results of Kruskal-Wallis
test indicated that a significant difference (p
Abstract: The aim of the current research was to determine
quality parameters changes of dried venison during storage. Protein,
fat and moisture content dynamics as well microbiological quality
was analyzed. For the experiments the meat (0.02×4.00×7.00 cm)
pieces were marinated in “teriyaki sauce” marinade (composition:
teriyaki sauce, sweet and sour sauce, taco sauce, soy sauce, American
BBQ sauce hickory, sesame oil, garlic, garlic salt, tabasco red pepper
sauce) at 4±2°C temperature for 48±1h. Sodium monophosphate
(E339) was also added in part of marinade to improve the meat
textural properties. After marinating, meat samples were dried in
microwave-vacuum drier MUSSON–1, packaged in vacuum pouches
made from polymer film (PA/PE) with barrier properties and storage
for 4 months at 18±1°C temperature in dark place. Dried venison
samples were analyzed after 0, 35, 91 and 112 days of storage.
During the storage total plate counts of dried venison samples
significantly (p
Abstract: This paper provides an analysis of the insurance cycle in the Republic of Croatia and whether they are affected by catastrophic losses on a global level. In general, it is considered that insurance cycles are particularly pronounced in periods of financial crisis, but are also affected by the growing number of catastrophic losses. They cause the change of insurance cycle and premium growth and intensification and narrowing of the coverage conditions, so these variables move in the same direction and these phenomena point to a new cycle. The main goal of this paper is to determine the existence of insurance cycle in the Republic of Croatia and investigate whether catastrophic losses have an influence on insurance cycles.
Abstract: The commercial sandcrete block makers in Nigeria use the same cement-sand mix ratio for sandcrete blocks production irrespective of the cement grade. Investigation revealed that the compressive strengths of hollow sandcrete blocks produced with Portland-limestone cement grade 42.5 are higher than the sandcrete blocks produced with cement grade 32.5. The use of stronger sandcrete blocks produced with cement grade 42.5 will ensure the construction of stronger buildings and other sandcrete blocks-based infrastructures and reduce the incessant failure of building and other sandcrete blocks-based infrastructures in Nigeria at no additional cost as both cement grades cost the same amount in Nigeria. It is recommended that the Standards Organisation of Nigeria should create grassroots awareness on the different cement grades in Nigeria and specify that Portland-limestone cement grade 42.5 be used for sandcrete blocks production.
Abstract: The aims of this research are to broaden the study on the relationship between emotional intelligence and counterproductive work behavior (CWB). The study sample consisted in 441 Romanian employees from companies all over the country. Data has been collected through web surveys and processed with SPSS. The results indicated an average correlation between the two constructs and their sub variables, employees with a high level of emotional intelligence tend to be less aggressive. In addition, labeling was considered an individual difference which has the power to influence the level of employee aggression. A regression model was used to underline the importance of emotional intelligence together with labeling as predictors of CWB. Results have shown that this regression model enforces the assumption that labeling and emotional intelligence, taken together, predict CWB. Employees, who label themselves as victims and have a low degree of emotional intelligence, have a higher level of CWB.
Abstract: As widely accepted, didactic multiple-choice tests are referred as a tool providing feedback easily and quickly. Despite the final test scores are corrected by a special formula and number of high plausibility distractors is taken into consideration, the results may be influenced by the random choice. The survey was held in three academic years at the Faculty of Informatics and Management, University of Hradec Kralove, Czech Republic, where the multiple-choice test scores were compared to the open-answer ones. The research sample included 567 respondents. The collected data were processed by the NCSS2007 statistic software by the method of frequency and multiple regression analysis and presented in the form of figures and tables. The results proved statistically significant differences in test scores in academic years 2 and 3, and were discussed from the point of the credit system and conditions for teaching/learning English in the Czech education system.
Abstract: Generally, the traditional Shewhart p chart has been developed by for charting the binomial data. This chart has been developed using the normal approximation with condition as low defect level and the small to moderate sample size. In real applications, however, are away from these assumptions due to skewness in the exact distribution. In this paper, a modified Exponentially Weighted Moving Average (EWMA) control chat for detecting a change in binomial data by improving square root transformations, namely ISRT p EWMA control chart. The numerical results show that ISRT p EWMA chart is superior to ISRT p chart for small to moderate shifts, otherwise, the latter is better for large shifts.
Abstract: This research describes a voltammetric approach to determine amounts of vitamin C (Ascorbic acid) in orange juice sample, using three screen printed electrode. The anodic currents of vitamin C were proportional to vitamin C concentration in the range of 0 – 10.0 mM with the limit of detection of 1.36 mM. The method was successfully employed with 2 µL of the working solution dropped on the electrode surface. The proposed method was applied for the analysis of vitamin C in packed orange juice without sample purification or complexion of sample preparation step.
Abstract: This research aims to study the Zinc (Zn) concentration in fine particulate matter on Rajchawithee roadside in rush hour. 30 Samples were collected in Jun to August 2013 by 8 stage non-avaible cascade impactor. Each samples (filter paper) were digest with nitric acid and analyed by atomic absorption spectrophotometer for Zinc determination. The highest value for the mean fraction (18.00 ± 9.28%) is the size 9.0 – 110.0 micron follow by the range 3.3 – 4.7 micron (14.77 ± 14.66 %) and 1.1 – 2.1 micron (14.01 ± 11.77 %). The concentration of Zn in the particulate matter of range 0.43 – 0.7mm, 0.7 – 1.1 mm, 1.1 – 2.1 mm, 2.1 – 3.3 mm, 3.3 – 4.7 mm, 4.7 – 5.8 mm, 5.8 – 9.0 mm, 9.0 – 10.0 mm, were 41.56 – 217.62 mg/m3 (175.86 ±32.25 mg/m3), 152.60 – 217.24 mg/m3 (187.71 ± 17.42 mg/m3), 142.90 – 214.67 mg/m3(180.95 ± 18.71 mg/m3), 155.48 – 218.19 mg/m3(183.22 ± 19.94 mg/m3), 151.72 – 217.39 mg/m3(181.85 ± 17.57 mg/m3), 133.86 – 220.17 mg/m3 (178.78 ± 23.45 mg/m3), 160.00 – 220.35 mg/m3 (182.58 ± 18.08 mg/m3), 153.30 – 226.70 mg/m3 (181.52 ± 20.05 mg/m3), respectively. The Zn concentration in each size of particulate matter was not statistically significant different (p > .005)
Abstract: In industrial environments, the heat exchanger is a
necessary component to any strategy of energy conversion. Much of
thermal energy used in industrial processes passes at least one times
by a heat exchanger, and methods systems recovering thermal
energy.
This survey paper tries to presents in a systemic way an sample
control of a heat exchanger by comparison between three controllers
LQR (linear quadratic regulator), PID (proportional, integrator and
derivate) and Pole Placement. All of these controllers are used mainly
in industrial sectors (chemicals, petrochemicals, steel, food
processing, energy production, etc…) of transportation (automotive,
aeronautics), but also in the residential sector and tertiary (heating, air
conditioning, etc...) The choice of a heat exchanger, for a given
application depends on many parameters: field temperature and
pressure of fluids, and physical properties of aggressive fluids,
maintenance and space. It is clear that the fact of having an
exchanger appropriate, well-sized, well made and well used allows
gain efficiency and energy processes.
Abstract: In this article our research focused on study of basic physical and mechanical parameters of polymer-cement repair materials is presented. Namely the influence of applied aggregates in combination with active admixture is specially considered. New formulas which were exposed in ambient with temperature even to 1000°C were suggested. Subsequently densities and strength characteristics including their changes were evaluated. Selected samples were analyzed using electron microscope. The positive influence of porous aggregates based on sintered ash was definitely demonstrated. Further it was found than in terms of thermal resistance the effective micro silica amount represents 5% to 7.5% of cement weight.
Abstract: The adsorption efficiency of various adsorbents for the removal of Zn(II) ions from the waste printing developer was studied in laboratory batch mode. The maximum adsorption efficiency of 94.1% was achieved with unfired clay pellets size (d ≈ 15 mm). The obtained values of adsorption efficiency was subjected to the independent-samples t test in order to investigate the statistically significant differences of the investigated adsorbents for the effective removal of Zn(II) ions from the waste printing developer. The most statistically significant differences of adsorption efficiencies for Zn(II) ions removal were obtained between unfired clay pellets (size d ≈ 15 mm) and activated carbon (½t½=6.909), natural zeolite (½t½=10.380), mixture of activated carbon and natural zeolite (½t½=9.865), bentonite (½t½=6.159), fired clay (½t½=6.641), fired clay pellets (size d ≈ 5 mm) (½t½=6.678), fired clay pellets (size d ≈ 8 mm) (½t½=3.422), respectively.
Abstract: The aluminum impregnated catalysts of Al-alumina (Al-Al2O3), Al-montmorillonite (Al-Mmn) and Al-activated charcoal (Al-AC) of various percent loadings were prepared by wet impregnation method and characterized by SEM, XRD and N2 adsorption/desorption (BET). The catalytic properties were investigated in the degradation of waste polystyrene (WPS). The results of catalytic degradation of Al metal, 20% Al-Al2O3, 5% Al-Mmn and 20% Al-AC were compared with each other for optimum conditions. Among the catalyst used 20% Al-Al2O3 was found the most effective catalyst. The BET surface area of 20% Al-Al2O3 determined was 70.2 m2/g. The SEM data revealed the catalyst with porous structure throughout the frame work with small nanosized crystallites. The yield of liquid products with 20% Al-Al2O3 (91.53 ± 2.27 wt%) was the same as compared to Al metal (91.20 ± 0.35 wt%) but the selectivity of hydrocarbons and yield of styrene monomer (56.32 wt%) was higher with 20% Al-Al2O3 catalyst.
Abstract: This paper aims to study the role and activities of the participants and the impact of activities created in the local area in order to sustainably develop the local areas. This study applied both qualitative and quantitative approaches presented in descriptive style; the data was collected via survey, observation and in-depth interviews with samples. The results illustrated five sorts of roles of participants of the Cicada Walking-street and four types of creative activities; recreation based, art based, cultural based, and live events. Integration of local characteristics, arts and cultures were presented creatively and interestingly. Participants are various. The roles of the participants found in the Cicada Market are group of the property and area management, entrepreneurs, leisure (entertaining persons), local people, and tourists. The good impacts on local communities are those in terms of economy, environmental friendly and local arts and cultures promoting. On the other hand, the traffic congestion, waste and the increasing of energy consumption are negative impacts from area development.
Abstract: This research paper is aimed to examine a relationship between the service marketing mix and customers’ frequency of use of service at Mercedes Benz Auto Repair Centres under Thonburi Group, Thailand. Based on 2,267 customers who used the service of Thonburi Group’s Auto Repair Centres as the population, the sampling of this research was a total of 340 samples, by use of Probability Sampling Technique. Systematic Random Sampling was applied by use of questionnaire in collecting the data at Thonburi Group’s Auto Repair Centres. Mean and Pearson’s basic statistical correlations were utilized in analyzing the data. The study discovered a medium level of customers’ perception towards product and service of Thonburi Group’s Auto Repair Centres, price, place or distribution channel and promotion. People who provided service were perceived also at a medium level, whereas the physical evidence and service process were perceived at a high level. Furthermore, there appeared a correlation between the physical evidence and service process, and customers’ frequency of use of automobile service per year.
Abstract: In Fiji, notable among the recent spate of educational reforms has been the Ministry of Education’s (MoEs) requirement that all schools undertake a process of school strategic planning. This preliminary study explores perceptions of a sample of Fijian teachers on the way this exercise has been conducted in their schools. The analysis of both quantitative and qualitative data indicates that school leaders’ lack of knowledge and skills in school strategic planning is a major limitation. As an unsurprising consequence, the process(es) schools adopted did not conform to what the literature suggests as best planning practices. School leaders need more training to ensure they are better prepared to carry out this strategic planning effectively, especially in widening the opportunities for all who have a stake in education to contribute to the process. Implications of the findings are likely to be pertinent to other developing contexts within and beyond the Pacific region for the training of school leaders to ensure they are better equipped to orchestrate and benefit from educational reforms thrust upon them.
Abstract: This research aims to study the species, feeding behavior and activity characteristics of birds which reap benefits from the research area in boat touring routes in Klong Kone Sub-district, Muang District, Samut Songkram Province, Thailand from October 2013 – May 2014. The results from the survey of birds on all three routes found that there are 11 families and 22 species. Route 1 (Klong Kone canal) had the most species, 20 species. According to feeding behavior, there were insectivorous, piscivorous and aquatic invertebrate feeder birds. Activity characteristics of birds which reap benefits from the research were finding food, nesting and raise nestlings along boat touring routes.
Abstract: This research aims to study species, abundance, status
of birds, the similarities and activity characteristics of birds which
reap benefits from the research area in boat touring routes in Tha Ka
sub-district, Amphawa District, Samut Songkram Province, Thailand.
from October 2012 – September 2013. The data was analyzed to find
the abundance, and similarity index of the birds. The results from the
survey of birds on all three routes found that there are 33 families and
63 species. Route 3 (traditional coconut sugar making kiln – resort)
had the most species; 56 species. There were 18 species of commonly
found birds with an abundance level of 5, which calculates to 28.57%
of all bird species. In August, 46 species are found, being the greatest
number of bird species benefiting from this route. As for the status of
the birds, there are 51 resident birds, 7 resident and migratory birds,
and 5 migratory birds. On Route 2 and Route 3, the similarity index
value is equal to 0.881. The birds are classified by their activity
characteristics i.e. insectivore, piscivore, granivore, nectrivore and
aquatic invertebrate feeder birds. Some birds also use the area for
nesting.
Abstract: The objectives of this research were to develop and find the efficiency of integrated online lessons by investigating the usage of online lessons, the relationship between learners’ background knowledge, and the achievement after learning with online lessons. The sample group in this study consisted of 97 students randomly selected from 121 students registering in 1/2012 at Trimitwittayaram Learning Center. The sample technique employed stratified sample technique of 4 groups according to their proficiency, i.e. high, moderate, low, and non-knowledge. The research instrument included online lessons in integration model on the topic of Java Programming, test after each lesson, the achievement test at the end of the course, and the questionnaires to find learners’ satisfaction. The results showed that the efficiency of online lessons was 90.20/89.18 with the achievement of after learning with the lessons higher than that before the lessons at the statistically significant level of 0.05. Moreover, the background knowledge of the learners on the programming showed the positive relationship with the achievement learning at the statistically significant level at 0.05. Learners with high background knowledge employed less exercises and samples than those with lower background knowledge. While learners with different background in the group of moderate and low did not show the significant difference in employing samples and exercises.