Abstract: Many issues about the relationship between auditors in
auditing practices with its stakeholders often heard. It appears in
perspectives of bringing out the variety of phenomena affecting from
the audit practice of greed and not appreciating from the
independency of the audit profession and professional code of ethics.
It becomes a logical consequence in practicing of capitalism in
accounting. The main purpose of this article would like to uncover
the existing auditing practices in Indonesia, especially in Java that
associated with a strong influence of Javanese culture with reluctant
/”shy", politely, "legowo (gratefully accepted)", "ngemong"
(friendly), "not mentholo" (lenient), "tepo seliro" (tolerance),
"ngajeni" (respectful), "acquiescent" and also reveals its relationships
with Non Javanese culture in facing the conflict of interest in
practical of auditing world. The method used by interpretive
approach that emphasizes the role of language, interpret and
understand and see social reality as something other than a label,
name or concept. Global practices in auditing of each country have
particular cultures that affect the standard set by those regulatory
standards results the adaptation of IAS. The majority of parties in
Indonesia is dominated by Javanese racial regulators, so Java culture
is embedded in every audit practices and those conditions in Java
leads auditors in having similar behaviour, sometimes interfere with
standard Java code of conduct must be executed by an auditor.
Auditors who live in Java have the characters of Javanese culture that
is hard to avoid in the audit practice. However, practically, the
auditors still are relevant in their profession.
Abstract: The mechanics of rip currents are complex, involving
interactions between waves, currents, water levels and the bathymetry,
that present particular challenges for numerical models. Here,
the effects of a grid-spacing dependent horizontal mixing on the
wave-current interactions are studied. Near the shore, wave rays
diverge from channels towards bar crests because of refraction by
topography and currents, in a way that depends on the rip current
intensity which is itself modulated by the horizontal mixing. At
low resolution with the grid-spacing dependent horizontal mixing,
the wave motion is the same for both coupling modes because the
wave deviation by the currents is weak. In high resolution case,
however, classical results are found with the stabilizing effect of
the flow by feedback of waves on currents. Lastly, wave-current
interactions and the horizontal mixing strongly affect the intensity
of the three-dimensional rip velocity.
Abstract: Member States shall establish zones and
agglomerations throughout their territory to assess and manage air
quality in order to comply with European directives.
In Italy decree 155/2010, transposing Directive 2008/50/EC on
ambient air quality and cleaner air for Europe, merged into a single
act the previous provisions on ambient air quality assessment and
management, including those resulting from the implementation of
Directive 2004/107/EC relating to arsenic, cadmium, nickel, mercury
and polycyclic aromatic hydrocarbons in ambient air.
Decree 155/2010 introduced stricter rules for identifying zones on
the basis of the characteristics of the territory in spite of considering
pollution levels, as it was in the past. The implementation of such
new criteria has reduced the great variability of the previous zoning,
leading to a significant reduction of the total number of zones and to
a complete and uniform ambient air quality assessment and
management throughout the Country.
The present document is related to the new zones definition in
Italy according to Decree 155/2010. In particular the paper contains
the description and the analysis of the outcome of zoning and
classification.
Abstract: Physics Education Research (PER) results have shown
that students do not achieve the expected level of competency in
understanding the concepts of different domains of Physics learning
when taught by the traditional teaching methods, the concepts of
Electricity and Magnetism (E&M) being one among them.
Simulation being one of the valuable instructional tools renders an
opportunity to visualize varied experiences with such concepts.
Considering the electric force concept which requires extensive use
of vector representations, we report here the outcome of the research
results pertaining to the student understanding of this concept and the
role of simulation in using vector representation. The simulation
platform provides a positive impact on the use of vector
representation.
The first stage of this study involves eliciting and analyzing
student responses to questions that probe their understanding of the
concept of electrostatic force and this is followed by four stages of
student interviews as they use the interactive simulations of electric
force in one dimension. Student responses to the questions are
recorded in real time using electronic pad. A validation test interview
is conducted to evaluate students' understanding of the electric force
concept after using interactive simulation. Results indicate lack of
procedural knowledge of the vector representation. The study
emphasizes the need for the choice of appropriate simulation and
mode of induction for learning.
Abstract: The number of Ground Motion Prediction Equations
(GMPEs) used for predicting peak ground acceleration (PGA) and
the number of earthquake recordings that have been used for fitting
these equations has increased in the past decades. The current PF-L
database contains 3550 recordings. Since the GMPEs frequently
model the peak ground acceleration the goal of the present study was
to refit a selection of 44 of the existing equation models for PGA in
light of the latest data. The algorithm Levenberg-Marquardt was used
for fitting the coefficients of the equations and the results are
evaluated both quantitatively by presenting the root mean squared
error (RMSE) and qualitatively by drawing graphs of the five best
fitted equations. The RMSE was found to be as low as 0.08 for the
best equation models. The newly estimated coefficients vary from the
values published in the original works.
Abstract: A new method for determining the distribution of
birefringence and linear dichroism in optical polymer materials is
presented. The method is based on the use of polarizationholographic
diffraction grating that forms an orthogonal circular basis
in the process of diffraction of probing laser beam on the grating. The
intensities ratio of the orders of diffraction on this grating enables the
value of birefringence and linear dichroism in the sample to be
determined. The distribution of birefringence in the sample is
determined by scanning with a circularly polarized beam with a
wavelength far from the absorption band of the material. If the
scanning is carried out by probing beam with the wavelength near to
a maximum of the absorption band of the chromophore then the
distribution of linear dichroism can be determined. An appropriate
theoretical model of this method is presented. A laboratory setup was
created for the proposed method. An optical scheme of the laboratory
setup is presented. The results of measurement in polymer films with
two-dimensional gradient distribution of birefringence and linear
dichroism are discussed.
Abstract: Some regularities of formation of a new structural
state of the thermoplastic polymers - gradually oriented (stretched)
state (GOS) are discussed. Transition into GOS is realized by the
graded oriented stretching - by action of inhomogeneous mechanical
field on the isotropic linear polymers or by zone stretching that is
implemented on a standard tensile-testing machine with using a
specially designed zone stretching device (ZSD). Both technical
approaches (especially zone stretching method) allows to manage the
such quantitative parameters of gradually oriented polymers as a
range of change in relative elongation/orientation degree, length of
this change and profile (linear, hyperbolic, parabolic, logarithmic,
etc.). The possibility of obtaining functionally graded materials
(FGMs) by graded orientation method is briefly discussed. Uniaxial
graded stretching method should be considered as an effective
technological solution to create polymer materials with a
predetermined gradient of physical properties.
Abstract: Background and aim: It has not been well studied
whether fentanyl-thiopental (FT) is effective and safe for PSA in
orthopedic procedures in Emergency Department (ED). The aim of
this trial was to evaluate the effectiveness of intravenous FT versus
fentanyl-midazolam (FM) in patients who suffered from shoulder
dislocation or distal radial fracture-dislocation.
Methods: In this randomized double-blinded study, Seventy-six
eligible patients were entered the study and randomly received
intravenous FT or FM. The success rate, onset of action and recovery
time, pain score, physicians’ satisfaction and adverse events were
assessed and recorded by treating emergency physicians. The
statistical analysis was intention to treat.
Results: The success rate after administrating loading dose in FT
group was significantly higher than FM group (71.7% vs. 48.9%,
p=0.04); however, the ultimate unsuccessful rate after 3 doses of
drugs in the FT group was higher than the FM group (3 to 1) but it
did not reach to significant level (p=0.61). Despite near equal onset
of action time in two study group (P=0.464), the recovery period in
patients receiving FT was markedly shorter than FM group
(P
Abstract: Prior to quantifying the variables of the information
model for using school terminology in Croatia's region of Dalmatia
from 1884 to 2014, the most relevant model variables had to be
determined: historical circumstances, standard of living, education
system, linguistic situation, and media. The research findings show
that there was no significant transfer of the 1884 school terms into
1949 usage; likewise, the 1949 school terms were not widely used in
2014. On the other hand, the research revealed that the meaning of
school terms changed over the decades. The quantification of the
variables will serve as the groundwork for creating an information
model for using school terminology in Dalmatia from 1884 to 2014
and for defining direct growth rates in further research.
Abstract: The problem of psychologist training remains a key
priority in Armenia. During the Soviet period, the notion of a
psychologist was obscure not only in Armenia but also in other
Soviet republics. The breakup of the Soviet Union triggered a gradual
change in this area activating the cooperation with specialists from
other countries. The need for recovery from the psychological trauma
caused by the 1988 earthquake pushed forward the development of
practical psychology in Armenia. This phenomenon led to positive
changes in perception of and interest to a psychologist
profession.Armenian universities started designing special programs
for psychologists’ preparation. Armenian psychologists combined
their efforts in the field of training relevant specialists.
During the recent years, the Bologna educational system was
introduced in Armenia which led to implementation of education
quality improvement programs. Nevertheless, even today the issue of
psychologists’ training is not yet settled in Armenian universities. So
far graduate psychologists haven’t got a clear idea of personal and
professional qualities of a psychologist. Recently, as a result of
educational reforms, the psychology curricula underwent changes,
but so far they have not led to a desired outcome. Almost all curricula
in certain specialties are aimed to form professional competencies
and strengthen practical skills.
A survey conducted in Armenia aimed to identify what are the
ideas of young psychology specialists on the image of a psychologist.
The survey respondents were 45 specialists holding bachelor’s degree
as well as 30 master degree graduates, who have not been working
yet. The research reveals that we need to change the approach of
preparing psychology practitioners in the universities of Armenia.
Such an approach to psychologist training will make it possible to
train qualified specialists for enhancement of modern psychology
theory and practice.
Abstract: Shortfall of electrical energy in Pakistan is a challenge
adversely affecting its industrial output and social growth. As
elsewhere, Pakistan derives its electrical energy from a number of
conventional sources. The exhaustion of petroleum and conventional
resources, the rising costs coupled with extremely adverse climatic
effects are taking its toll especially on the under-developed countries
like Pakistan. As alternate, renewable energy sources like hydropower,
solar, wind, even bio-energy and a mix of some or all of them
could provide a credible alternative to the conventional energy
resources that would not only be cleaner but sustainable as well. As a
model, solar energy-based power grid for the near future has been
attempted to offset the energy shortfalls as a mix with our existing
sustainable natural energy resources. An assessment of solar energy
potential for electricity generation is being presented for fulfilling the
energy demands with higher level of reliability and sustainability.
This model is based on the premise that solar energy potential of
Pakistan is not only reliable but also sustainable. This research
estimates the present & future approaching renewable energy
resource specially the impact of solar energy based power grid for
mitigating energy shortage in Pakistan.
Abstract: The research was conducted to empirically validate
the proposed maturity model of e-Government implementation,
composed of four dimensions, further specified by 54 success factors
as attributes. To do so, there are two steps were performed. First,
expert’s judgment was conducted to test its content validity. The
second, reliability study was performed to evaluate inter-rater
agreement by using Fleiss Kappa approach. The kappa statistic
(kappa coefficient) is the most commonly used method for testing the
consistency among raters. Fleiss Kappa was a generalization of
Kappa in extensions to the case of more than two raters (multiple
raters) with multi-categorical ratings. Our findings show that most
attributes of the proposed model were related to their corresponding
dimensions. According to our results, The percentage of agree
answers given by the experts was 73.69% in dimension A, 89.76% in
B, 81.5% in C and 60.37% in D. This means that more than half of
the attributes of each dimensions were appropriate or relevant to the
dimensions they were supposed to measure, while 85% of attributes
were relevant enough to their corresponding dimensions. Inter-rater
reliability coefficient also showed satisfactory result and interpreted
as substantial agreement among raters. Therefore, the proposed
model in this paper was valid and reliable to measure the maturity of
e-Government implementation.
Abstract: Pipe failure and leakage is a problematic issue and the
traditional solution of replacing the pipes is costly and time
consuming. Rehabilitation by relining materials based on polymer
composites is an alternative solution towards the degradation problem
of the old piping. This paper provides a brief summary of advances in
technology, methods and materials for relining as well as a summary
of the degradation analyses of the two main composite materials used
for relining, rubber filled epoxy and reinforced polyester baltoflake
when they are exposed in deionized water and elevated temperature
up to 80°C for a duration of 2-14 months in the laboratory.
Abstract: Early pre-code reinforced concrete structures present
undetermined resistance to earthquakes. This situation is particularly
unacceptable in the case of essential structures, such as healthcare
structures and pilgrims' houses. Amongst these, an existing old RC
building in Madinah city (KSA) is seismically evaluated with and
without infill wall and their dynamic characteristics are compared
with measured values in the field using ambient vibration
measurements (AVM). After updating the mathematical models for
this building with the experimental results, three dimensional
pushover analysis (Nonlinear static analysis) was carried out using
commercial structural analysis software incorporating inelastic
material properties for concrete, infill and steel. The purpose of this
analysis is to evaluate the expected performance of structural systems
by estimating, strength and deformation demands in design, and
comparing these demands to available capacities at the performance
levels of interest. The results summarized and discussed.
Abstract: Liver disorders are one of the major problems of the
world. Despite its frequent occurrence, high morbidity and high
mortality, its medical management is currently inadequate. This study
was designed to evaluate the hepatoprotective effect of saponin
extract of the root of Garcinia kola on the integrity of the liver of
paracetamol induced wistar albino rats. Twenty five (25) male adult
wistar albino rats were divided into five (5) groups. Group I was the
Control group that received distilled water only, group II was the
negative control that received 2 g/kg of paracetamol on the 13th day,
and group III, IV and V were pre-treated with 100, 200 and
400mg/kg of the saponin extract before inducing the liver damage on
the 13th day with 2 g/kg of paracetamol. Twenty four (24) h after
administration, the rats were sacrificed and blood samples were
collected. The serum Alanine Transaminase (ALT), Aspartate
Transaminase (AST), Alkaline Phosphatase (ALP) activities,
Bilirubin and conjugated bilirubin, glucose and protein
concentrations were evaluated. The liver was fixed immediately in
Formalin and was processed and stained in Haematoxylin and Eosin
(H&E). Administration of saponin extract from the root of Garcinia
kola significantly decreased paracetamol induced elevated enzymes
in the test group. Also histological observations showed that saponin
extract of the root of Garcinia kola exhibited a significant liver
protection against the toxicant as evident by the cells trying to return
to normal. Saponin extract from the root of Garcinia kola indicated a
protection of structural integrity of the hepatocytic cell membrane
and regeneration of the damaged liver.
Abstract: The present study was done to evaluate the presence
of tetracycline resistance genes in Lactococcus garvieae isolated
from cultured rainbow trout, West Iran. The isolates were examined
for antimicrobial resistance using disc diffusion method. Of the 49
strains tested, 19 were resistant to tetracycline (38.7%), 32 to
enrofloxacin (65.3%), 21 to erythromycin (42.8%), 20 to
chloramphenicol and trimetoprim-sulfamethoxazole (40.8%). The
strains were then characterized for their genotypic resistance profiles.
The results revealed that all 49 isolates contained at least one of the
tetracycline resistance genes. Tet (A) was found in 89.4% of
tetracycline resistant isolates and the frequency of other gene were as
follows: tet (E) 42.1%, tet (B) 47.3%, tet (D) 15.7%, tet (L) 26.3%,
tet (K) 52.6%, tet (G) 36.8%, tet (34) 21%, tet (S) 63.1%, tet (C)
57.8%, tet (M) 73.6%, tet (O) 42.1%. The results revealed high levels
of antibiotic resistance in L. garvieae strains which is a potential
danger for trout culture as well as for public health.
Abstract: Adsorption of a boron nitride nanotube (BNNT) was
examined toward ethylacetylene (C4H6) molecule by using density
functional theory (DFT) calculations at the B3LYP/6-31G (d) level,
and it was found that the adsorption energy (Ead) of ethylacetylene
the pristine nanotubes is about -1.60kcal/mol. But when nanotube has
been doped with Si and Al atoms, the adsorption energy of
ethylacetylene molecule was increased. Calculation showed that
when the nanotube is doping by Al, the adsorption energy is about -
24.19kcal/mol and also the amount of HOMO/LUMO energy gap
(Eg) will reduce significantly. Boron nitride nanotube is a suitable
adsorbent for ethylacetylene and can be used in separation processes
ethylacetylene. It is seem that nanotube (BNNT) is a suitable
semiconductor after doping, and the doped BNNT in the presence of
ethylacetylene an electrical signal is generating directly and therefore
can potentially be used for ethylacetylene sensors.
Abstract: Content-based image retrieval (CBIR) uses the
contents of images to characterize and contact the images. This paper
focus on retrieving the image by separating images into its three color
mechanism R, G and B and for that Discrete Wavelet Transformation
is applied. Then Wavelet based Generalized Gaussian Density (GGD)
is practical which is used for modeling the coefficients from the
wavelet transforms. After that it is agreed to Histogram of Oriented
Gradient (HOG) for extracting its characteristic vectors with Relevant
Feedback technique is used. The performance of this approach is
calculated by exactness and it confirms that this method is wellorganized
for image retrieval.
Abstract: Composite materials, due to their unique properties
such as high strength to weight ratio, corrosion resistance, and impact
resistance have huge potential as structural materials in automotive,
construction and transportation applications. However, these
properties often come at higher cost owing to complex design
methods, difficult manufacturing processes and raw material cost.
Traditionally, tapered laminated composite structures are
manufactured using autoclave manufacturing process by ply drop off
technique. Autoclave manufacturing though very powerful suffers
from high capital investment and higher energy consumption. As per
the current trends in composite manufacturing, Out of Autoclave
(OoA) processes are looked as emerging technologies for
manufacturing the structural composite components for aerospace
and defense applications. However, there is a need for improvement
among these processes to make them reliable and consistent. In this
paper, feasibility of using out of autoclave process to manufacture the
variable thickness cantilever beam is discussed. The minimum weight
design for the composite beam is obtained using constant stress beam
concept by tailoring the thickness of the beam. Ply drop off
techniques was used to fabricate the variable thickness beam from
glass/epoxy prepregs. Experiments were conducted to measure
bending stresses along the span of the cantilever beam at different
intervals by applying the concentrated load at the free end.
Experimental results showed that the stresses in the bean at different
intervals were constant. This proves the ability of OoA process to
manufacture the constant stress beam. Finite element model for the
constant stress beam was developed using commercial finite element
simulation software. It was observed that the simulation results
agreed very well with the experimental results and thus validated
design and manufacturing approach used.
Abstract: The present study was carried out to evaluate the
effect of different levels of dietary seed and extract of Harmal
(Peganum harmala L.) on immunity of broiler chicks. A total of 350
one-day old broiler chicks (Ross 308) were randomly allocated to
five dietary treatments with four replicates pen of 14 birds each.
Dietary treatments consisted of control, 1 and 2 g/kg Harmal seed in
diet, 100 and 200 mg/L Harmal seed extract in water. Broilers
received dietary treatments from 1 to 42 d. Two birds from each pen
were randomly weighed and sacrificed at 42 d of age, the relative
weight of lymphoid organs (bursa of Fabercius and spleen) to live
weight were calculated. Antibody titers against Newcastle and
influenza viruses and sheep red blood cell were measured at 30 d of
age. Results showed that the relative weights of lymphoid organs
were not affected by dietary treatments. Furthermore, antibody titer
against Newcastle and influenza viruses as well as sheep red blood
cell antigen were significantly (P