Abstract: The aim of this paper is to trace the historical
development of the accounting profession in Libya, in order to
identify challenges facing the profession as the country moves from a
closed to emerging economy. The study is based on a literature
review and archival research. Accounting information has a vital role
to play in the achievement of economic goals in developing and
emerging economies, but a well qualified accounting profession is
required. In the context of institutional instability and unique cultural
factors, the accounting profession in Libya faces educational and
legal challenges if it is to achieve its potential in assisting the country
to reach its economic goals. This study focuses on one country,
which does limit its generalisability. However, it also suggests
fruitful research areas in considering the impact and challenge of
historic factors on the accounting profession in emerging economies.
Centrally planned economies require a body of well trained
professional accountants if they are to emerge onto the global
economic arena. Studies on the accounting profession have focused
primarily on those in developed economies, where the need for
meaningful accounting information for decision making is taken for
granted and there is a well trained, professional workforce. This study
of the profession in an emerging economy highlights the efforts that
will be needed to ensure the contribution of the profession to the
economic wellbeing of other emerging economies.
Abstract: Multiwall carbon nanotubes, prepared by chemical
vapor deposition, have an average diameter of 60-100 nm as shown
by High Resolution Transmittance Electron Microscope, HR-TEM.
The Multiwall carbon nanotubes (MWCNTs) were further
characterized using X-ray Diffraction and Raman Spectroscopy.
Mercury uptake capacity of MWCNTs was studied using batch
adsorption method at different concentration ranges up to 150 ppm.
Mercury concentration (before and after the treatment) was measured
using cold vapor atomic absorption spectroscopy. The effect of time,
concentration, pH and adsorbent dose were studied. MWCNT were
found to perform complete absorption in the sub-ppm concentrations
(parts per billion levels) while for high concentrations, the adsorption
efficiency was 92% at the optimum conditions; 0.1 g of the adsorbent
at 150 ppm mercury (II) solution. The adsorption of mercury on
MWCNTs was found to follow the Freundlich adsorption isotherm
and the pseudo-second order kinetic model.
Abstract: The aim of this paper is to propose a novel technique
to guarantee Quality of Service (QoS) in a highly dynamic
environment. The MANET changes its topology dynamically as the
nodes are moved frequently. This will cause link failure between
mobile nodes. MANET cannot ensure reliability without delay. The
relay node is selected based on achieving QoS in previous
transmission. It considers one more factor Connection Existence
Period (CEP) to ensure reliability. CEP is to find out the period
during that connection exists between the nodes. The node with
highest CEP becomes a next relay node. The relay node is selected
dynamically to avoid frequent failure. The bandwidth of each link
changed dynamically based on service rate and request rate. This
paper proposes Active bandwidth setting up algorithm to guarantee
the QoS. The series of results obtained by using the Network
Simulator (NS-2) demonstrate the viability of our proposed
techniques.
Abstract: The aim of present study was to monitor the presence
of Trichodina sp. in Rainbow trout, Oncorhynchus mykiss collected
from various fish farms in the western provinces of Iran during
January, 2013- January, 2014. Out of 675 sampled fish 335, (49.16%)
were infested with Trichodina. The highest prevalence was observed
in the spring and winter followed by autumn and summer. In general,
the intensity of infection was low except in cases where outbreaks of
Trichodiniasis endangered the survival of fish in some ponds. In light
infestation Trichodina is usually present on gills, fins and skin of
apparently healthy fish. Clinical signs of Trichodiniasis only appear
on fish with heavy infections and cases of moderate ones that are
usually exposed to one or more stress factors including, rough
handling during transportation from ponds, overcrowdness,
malnutrition, high of free ammonia and low of oxygen concentration.
Clinical signs of Trichodiniasis in sampled fish were sluggish
movement, loss of appetite, black coloration, necrosis and ulcer on
different parts of the body, detached scales and excessive
accumulation of mucous in gill pouches. The most obvious
histopathological changes in diseased fish were sloughing of the
epidermal layer, aggregation of leucocytes and melanine-carrying
cells (between the dermis and hypodermis) and proliferative changes
including hyperplasia and hypertrophy of the epithelial lining cells of
gill filaments which resulted in fusion of secondary lamellae. Control
of Trichodiniasis, has been achieved by formalin bath treatment at a
concentration of 250 ppm for one hour.
Abstract: Recently, an increasing number of researchers have
been focusing on working out realistic solutions to sustainability
problems. As sustainability issues gain higher importance for
organisations, the management of such decisions becomes critical.
Knowledge representation is a fundamental issue of complex
knowledge based systems. Many types of sustainability problems
would benefit from models based on experts’ knowledge. Cognitive
maps have been used for analyzing and aiding decision making. A
cognitive map can be made of almost any system or problem. A
fuzzy cognitive map (FCM) can successfully represent knowledge
and human experience, introducing concepts to represent the essential
elements and the cause and effect relationships among the concepts to
model the behaviour of any system. Integrated waste management
systems (IWMS) are complex systems that can be decomposed to
non-related and related subsystems and elements, where many factors
have to be taken into consideration that may be complementary,
contradictory, and competitive; these factors influence each other and
determine the overall decision process of the system. The goal of the
present paper is to construct an efficient IWMS which considers
various factors. The authors’ intention is to propose an expert based
system design approach for implementing expert decision support in
the area of IWMSs and introduces an appropriate methodology for
the development and analysis of group FCM. A framework for such a
methodology consisting of the development and application phases is
presented.
Abstract: The global solved problem is the calculation of the
parameters of ceramic material from a set of destruction tests of
ceramic heads of total hip joint endoprosthesis. The standard way of
calculation of the material parameters consists in carrying out a set of
3 or 4 point bending tests of specimens cut out from parts of the
ceramic material to be analysed. In case of ceramic heads, it is not
possible to cut out specimens of required dimensions because the
heads are too small (if the cut out specimens were smaller than the
normalised ones, the material parameters derived from them would
exhibit higher strength values than those which the given ceramic
material really has). A special destruction device for heads
destruction was designed and the solved local problem is the
modification of this destructive device based on the analysis of
tensile stress in the head for two different values of the depth of the
conical hole in the head. The goal of device modification is a shift of
the location with extreme value of σ1max from the region of head’s
hole bottom to its opening. This modification will increase the
credibility of the obtained material properties of bioceramics, which
will be determined from a set of head destructions using the Weibull
weakest link theory.
Abstract: Folic acid (FA) is known to be an important
supplement to prevent neural tube defect (NTD) in pregnant women.
Similar to some commercial formulations, sodium bicarbonate
solution is used as a solvent for FA. This work uses the antisolvent
vapour precipitation (AVP), incorporating ethanol vapour as the
convective drying medium in place of air to produce branch-like
micro-structure FA particles. Interestingly, the dissolution rate of the
resultant particle is 2-3 times better than the particle produce from
conventional air drying due to the higher surface area of particles
produced. The higher dissolution rate could possibly improve the
delivery and absorption of FA in human body. This application could
potentially be extended to other commercial products, particularly in
less soluble drugs to improve its solubility.
Abstract: The North-eastern part of India, which receives
heavier rainfall than other parts of the subcontinent, is of great
concern now-a-days with regard to climate change. High intensity
rainfall for short duration and longer dry spell, occurring due to
impact of climate change, affects river morphology too. In the present
study, an attempt is made to delineate the North-eastern region of
India into some homogeneous clusters based on the Fuzzy Clustering
concept and to compare the resulting clusters obtained by using
conventional methods and nonconventional methods of clustering.
The concept of clustering is adapted in view of the fact that, impact
of climate change can be studied in a homogeneous region without
much variation, which can be helpful in studies related to water
resources planning and management. 10 IMD (Indian Meteorological
Department) stations, situated in various regions of the North-east,
have been selected for making the clusters. The results of the Fuzzy
C-Means (FCM) analysis show different clustering patterns for
different conditions. From the analysis and comparison it can be
concluded that nonconventional method of using GCM data is
somehow giving better results than the others. However, further
analysis can be done by taking daily data instead of monthly means to
reduce the effect of standardization.
Abstract: In this paper, snow samples containing dust particles
from several sampling points around the city of Ostrava were
analyzed. The pH values of sampled snow were measured and solid
particles analyzed. Particle size, zeta potential and content of selected
heavy metals were determined in solid particles. The pH values of
most samples lay in the slightly acid region. Mean values of particle
size ranged from 290.5 to 620.5 nm. Zeta potential values varied
between -5 and -26.5 mV. The following heavy metal concentration
ranges were found: copper 0.08-0.75 mg/g, lead 0.05-0.9 mg/g,
manganese 0.45-5.9 mg/g and iron 25.7-280.46 mg/g. The highest
values of copper and lead were found in the vicinity of busy
crossroads, and on the contrary, the highest levels of manganese and
iron were detected close to a large steelworks. The proportion
between pH values, zeta potentials, particle sizes and heavy metal
contents was established. Zeta potential decreased with rising pH
values and, simultaneously, heavy metal content in solid particles
increased. At the same time, higher metal content corresponded to
lower particle size.
Abstract: Medical imaging technology has experienced a
dramatic change in the last few years. Medical imaging refers to the
techniques and processes used to create images of the human body
(or parts thereof) for various clinical purposes such as medical
procedures and diagnosis or medical science including the study of
normal anatomy and function. With the growth of computers and
image technology, medical imaging has greatly influenced the
medical field. The diagnosis of a health problem is now highly
dependent on the quality and the credibility of the image analysis.
This paper deals with the various aspects and types of medical
imaging.
Abstract: Mech-Degla, Degla-Beida and Frezza are the date
(Phoenix dactylifera L.) common varieties with a more or less good
availability and feeble trade value. Some morphologic and
physicochemical factors were determined. Results show that the
whole date weight is significantly different (P= 95%) concerning
Mech-Degla and Degla-Beida which are more commercialized than
Frezza whereas the pulp mass proportion in relation to whole fruits is
highest for Frezza (88.28%). Moreover, there is a large variability
concerning the weights and densities of constitutive tissues in each
variety. The white tissue is dominant in Mech-Degla in opposite to
the two other varieties. The variance analyze showed that the
difference in weights between brown and white tissues is significant
(P = 95%) for all studied varieties. Some other morphologic and
chemical proprieties of the whole pulps and their two constitutive
parts (brown or pigmented and white) are also investigated. The
predominance of phenolics in Mech-Degla (4.01g/100g, w.b) and
Frezza (4.96 g/100g, w.b) pulps brown part is the main result
revealed in this study.
Abstract: This paper explores the effects of gamification on
lower secondary school students’ motivation and engagement in the
classroom. Two-group posttest-only experimental design were
employed to study the influence of gamification teaching method
(GTM) when compared with conventional teaching method (CTM)
on 60 lower secondary school students. The Student Engagement
Instrument (SEI) and Intrinsic Motivation Inventory (IMI) were used
to assess students’ intrinsic motivation and engagement level towards
the respective teaching method. Finding indicates that students who
completed the GTM lesson were significantly higher in intrinsic
motivation to learn than those from the CTM. Although the result
were insignificant and only marginal difference in the engagement
mean, GTM still show better potential in raising student’s
engagement in class when compared with CTM. This finding proves
that the GTM is likely to solve the current issue of low motivation to
learn and low engagement in class among lower secondary school
students in Malaysia. On the other hand, despite being not significant,
higher mean indicates that CTM positively contribute to higher peer
support for learning and better teacher and student relationship when
compared with GTM. As a conclusion, gamification approach is
flexible and can be adapted into many learning content to enhance the
intrinsic motivation to learn and to some extent, encourage better
student engagement in class.
Abstract: A study was conducted to determine the diversity and
abundance of shorebird species habituating the mudflat area of Jeram
Beach and Remis Beach, Selangor, Peninsular Malaysia. Direct
observation technique (using binoculars and video camera) was
applied to record the presence of bird species in the sampling sites
from August 2013 until July 2014. A total of 32 species of shorebird
were recorded during both migratory and non-migratory seasons. Of
these, eleven species (48%) are migrants, six species (26%) have both
migrant and resident populations, four species (17%) are vagrants and
two species (9%) are residents. The compositions of the birds
differed significantly in all months (χ2 = 84.35, p < 0.001). There is a
significant difference in avian abundance between migratory and
non-migratory seasons (Mann-Whitney, t = 2.39, p = 0.036). The
avian abundance were differed significantly in Jeram and Remis
Beaches during migratory periods (t = 4.39, p = 0.001) but not during
non-migratory periods (t = 0.78, p = 0.456). Shorebird diversity was
also affected by tidal cycle. There is a significance difference
between high tide and low tide (Mann-Whitney, t = 78.0, p < 0.005).
Frequency of disturbance also affected the shorebird distribution
(Mann-Whitney, t = 57.0, p = 0.0134). Therefore, this study
concluded that tides and disturbances are two factors that affecting
temporal distribution of shorebird in mudflats area.
Abstract: Hot aqueous and methanol extracts of the two selected
herbal medicines such are Vellarugu chooranam (V.C) and
Amukkirai Chooranam (A.C) were examined for total phenolic and
flavonoid contents and in vitro antioxidant activity using four
different methods. The total phenolic and flavonoid contents in
methanol extract of V.C were found to be higher (44.41±1.26mg
GAE/g; 174.44±9.32mg QE/g) than in the methanol extract of A.C
(20.56±0.67mg GAE/g; 7.21±0.85mg QE/g). Hot methanol and
aqueous extracts of both medicines showed low antioxidant activity
in DPPH, ABTS, and FRAP methods and Iron chelating activity not
found at highest possible concentration. V.C contains higher
concentrations of total phenolic and flavonoid contents than A.C and
can also exert greater antioxidant activity than A.C, although the
activities demonstrated were lower than the positive control Trolox.
The in vitro antioxidant activity was not related with the total
phenolic and flavonoid contents of the methanol and aqueous extracts
of both herbal medicines (A.C and V.C).
Abstract: This research aims to investigate callus induction,
somatic embryogenesis and indirect plant regeneration of Crassula
ovata (Mill.) Druce – the famous ornamental plant. Experiment no.1:
Callus induction was obtained from leaf and stem explants on
Murashige and Skoog (MS) medium supplemented with various plant
growth regulators (PGRs). Effects of different PGRs, plant
regeneration and subsequent plantlet conversion were also assessed.
Indirect plant regeneration was achieved from the callus of stem
explants by the addition of 1.5 mg/L Kinetin (KN) alone. Best shoot
induction was achieved (6.5 shoots/per explant) after 60 days. For
successful rooting, regenerated plantlets were sub-cultured on the
same MS media supplemented with 1.5 mg/L KN alone. The rooted
plantlets were acclimatized and the survival rate was 90%.
Experiment no.2: Results revealed that 0.5 mg/L 2,4-D alone and in
combination with 1.0 mg/L 6-Benzyladenine (BA) gave 89.8% callus
from the stem explants as compared to leaf explants. Callus
proliferation and somatic embryo formation were also evaluated by
‘Double Staining Method’ and different stages of somatic
embryogenesis were revealed by scanning electron microscope. Full
Strength MS medium produced the highest number (49.6%) of
cotyledonary stage somatic embryos (SEs). Mature cotyledonary
stage SEs developed into plantlets after 12 weeks of culture. Wellrooted
plantlets were successfully acclimatized at the survival rate of
85%. Indirectly regenerated plants did not show any detectable
variation in morphological and growth characteristics when
compared with the donor plant.
Abstract: This paper presents a method for the efficient
implementation of a unidirectional or bidirectional DC/DC converter.
The DC/DC converter is used essentially for energy exchange
between the low voltage service battery and a high voltage battery
commonly found in Electric Vehicle applications. In these
applications, apart from cost, efficiency of design is an important
characteristic. A useful way to reduce the size of electronic
equipment in the electric vehicles is proposed in this paper. The
technique simplifies the mechanical complexity and maximizes the
energy usage using the latest converter control techniques. Moreover
a bidirectional battery charger for hybrid electric vehicles is also
implemented in this paper. Several simulations on the test system
have been carried out in Matlab/Simulink environment. The results
exemplify the robustness of the proposed design methodology in case
of a 1.5 KW DC-DC converter.
Abstract: In MANET, mobile nodes communicate with each
other using the wireless channel where transmission takes place with
significant interference. The wireless medium used in MANET is a
shared resource used by all the nodes available in MANET. Packet
reserving is one important resource management scheme which
controls the allocation of bandwidth among multiple flows through
node cooperation in MANET. This paper proposes packet reserving
and clogging control via Routing Aware Packet Reserving (RAPR)
framework in MANET. It mainly focuses the end-to-end routing
condition with maximal throughput. RAPR is complimentary system
where the packet reserving utilizes local routing information
available in each node. Path setup in RAPR estimates the security
level of the system, and symbolizes the end-to-end routing by
controlling the clogging. RAPR reaches the packet to the destination
with high probability ratio and minimal delay count. The standard
performance measures such as network security level,
communication overhead, end-to-end throughput, resource utilization
efficiency and delay measure are considered in this work. The results
reveals that the proposed packet reservation and clogging control via
Routing Aware Packet Reserving (RAPR) framework performs well
for the above said performance measures compare to the existing
methods.
Abstract: In this paper the effect of wall waviness of side walls
in a two-dimensional wavy enclosure is numerically investigated.
Two vertical wavy walls and straight top wall are kept isothermal and
the bottom wall temperature is higher and spatially varying with
cosinusoidal temperature distribution. A computational code based on
Finite-volume approach is used to solve governing equations and
SIMPLE method is used for pressure velocity coupling. Test is
performed for several different numbers of undulations. The Prandtl
number was kept constant and the Ra number denotes that the flow is
laminar. Temperature and velocity fields are determined. Therefore,
according to the obtained results a correlation is proposed for average
Nusselt number as a function of number of side wall waves. The
results indicate that the Nusselt number is highly affected by number
of waves and increasing it decreases the wavy walls Nusselt number;
although the Nusselt number is not highly affected by surface
waviness when the number of undulations is below one.
Abstract: In this paper, design of solid-state battery/supercapacitor emulator based on dc-dc boost converter is described.
The emulator mimics charging behavior of any storage device based
on a predefined behavior set by the user. The device is operated by a
two-level control structure: high-level emulating controller and low-
level input voltage controller. Simulation and experimental results are
shown to demonstrate the emulator operation.
Abstract: Innovations not only contribute to competitiveness of
the company but have also positive effects on revenues. On average,
product innovations account to 14 percent of companies’ sales.
Innovation management has substantially changed during the last
decade, because of growing reliance on external partners. As a
consequence, a new task for purchasing arises, as firms need to
understand which suppliers actually do have high potential
contributing to the innovativeness of the firm and which do not.
Proper organization of the purchasing function is important since
for the majority of manufacturing companies deal with substantial
material costs which pass through the purchasing function. In the past
the purchasing function was largely seen as a transaction-oriented,
clerical function but today purchasing is the intermediate with supply
chain partners contributing to innovations, be it product or process
innovations. Therefore, purchasing function has to be organized
differently to enable firm innovation potential.
However, innovations are inherently risky. There are behavioral
risk (that some partner will take advantage of the other party),
technological risk in terms of complexity of products and processes
of manufacturing and incoming materials and finally market risks,
which in fact judge the value of the innovation. These risks are
investigated in this work. Specifically, technological risks which deal
with complexity of the products, and processes will be investigated
more thoroughly. Buying components or such high edge technologies
necessities careful investigation of technical features and therefore is
usually conducted by a team of experts. Therefore it is hypothesized
that higher the technological risk, higher will be the centralization of
the purchasing function as an interface with other supply chain
members.
Main contribution of this research lies is in the fact that analysis
was performed on a large data set of 1493 companies, from 25
countries collected in the GMRG 4 survey. Most analyses of
purchasing function are done by case study analysis of innovative
firms. Therefore this study contributes with empirical evaluations that
can be generalized.