Abstract: Internal controls of accounting are an essential
business function for a growth-oriented organization, and include the
elements of risk assessment, information communications and even
employees' roles and responsibilities. Internal controls of accounting
systems are designed to protect a company from fraud, abuse and
inaccurate data recording and help organizations keep track of
essential financial activities. Internal controls of accounting provide a
streamlined solution for organizing all accounting procedures and
ensuring that the accounting cycle is completed consistently and
successfully. Implementing a formal Accounting Procedures Manual
for the organization allows the financial department to facilitate
several processes and maintain rigorous standards. Internal controls
also allow organizations to keep detailed records, manage and
organize important financial transactions and set a high standard for
the organization's financial management structure and protocols. A
well-implemented system also reduces the risk of accounting errors
and abuse. A well-implemented controls system allows a company's
financial managers to regulate and streamline all functions of the
accounting department. Internal controls of accounting can be set up
for every area to track deposits, monitor check handling, keep track
of creditor accounts, and even assess budgets and financial statements
on an ongoing basis. Setting up an effective accounting system to
monitor accounting reports, analyze records and protect sensitive
financial information also can help a company set clear goals and
make accurate projections. Creating efficient accounting processes
allows an organization to set specific policies and protocols on
accounting procedures, and reach its financial objectives on a regular
basis. Internal accounting controls can help keep track of such areas
as cash-receipt recording, payroll management, appropriate recording
of grants and gifts, cash disbursements by authorized personnel, and
the recording of assets. These systems also can take into account any
government regulations and requirements for financial reporting.
Abstract: Organizational culture fosters innovation, and
innovation is the main engine to be sustained within the uncertainty
market. Like other countries, the construction industry significantly
contributes to the economy, society and technology of Malaysia, yet,
innovation is still considered slow compared to other industries such
as manufacturing. Given the important role of an architect as the key
player and the contributor of new ideas in the construction industry,
there is a call to identify the issue and improve the current situation
by focusing on the architectural firms. In addition, the existing
studies tend to focus only on a few dimensions of organizational
culture and very few studies consider whether innovation is being
generated or adopted. Hence, the present research tends to fill in the
gap by identifying the organizational cultures that foster or hinder
innovation generation and/or innovation adoption, and propose a
model of organizational culture and innovation generation and/or
adoption.
Abstract: Intelligent deep-drawing is an instrumental research field in sheet metal forming. A set of 28 different experimental data have been employed in this paper, investigating the roles of die radius, punch radius, friction coefficients and drawing ratios for axisymmetric workpieces deep drawing. This paper focuses an evolutionary neural network, specifically, error back propagation in collaboration with genetic algorithm. The neural network encompasses a number of different functional nodes defined through the established principles. The input parameters, i.e., punch radii, die radii, friction coefficients and drawing ratios are set to the network; thereafter, the material outputs at two critical points are accurately calculated. The output of the network is used to establish the best parameters leading to the most uniform thickness in the product via the genetic algorithm. This research achieved satisfactory results based on demonstration of neural networks.
Abstract: In parallel, broadcasting has changed rapidly with the
changing of the world at the same area. Broadcasting is also
influenced and reshaped in terms of the emergence of new
communication technologies. These developments have resulted a lot
of economic and social consequences. The most important
consequences of these results are those of the powers of the
governments to control over the means of communication and control
mechanisms related to the descriptions of the new issues. For this
purpose, autonomous and independent regulatory bodies have been
established by the state. One of these regulatory bodies is the Radio
and Television Supreme Council, which to be established in 1994,
with the Code no 3984. Today’s Radio and Television Supreme
Council which is responsible for the regulation of the radio and
television broadcasts all across Turkey has an important and effective
position as autonomous and independent regulatory body. The Radio
and Television Supreme Council acts as being a remarkable organizer
for a sensitive area of radio and television broadcasting on one hand,
and the area of democratic, liberal and keep in mind the concept of
the public interest by putting certain principles for the functioning of
the Board control, in the context of media policy as one of the central
organs, on the other hand.
In this study, the role of the Radio and Television Supreme
Council is examined in accordance with the Code no 3894 in order to
control over the communication and control mechanisms as well as
the examination of the changes in the duties of the Code No. 6112,
dated 2011.
Abstract: A data warehouse (DW) is a system which has value and role for decision-making by querying. Queries to DW are critical regarding to their complexity and length. They often access millions of tuples, and involve joins between relations and aggregations. Materialized views are able to provide the better performance for DW queries. However, these views have maintenance cost, so materialization of all views is not possible. An important challenge of DW environment is materialized view selection because we have to realize the trade-off between performance and view maintenance cost. Therefore, in this paper, we introduce a new approach aimed at solve this challenge based on Two-Phase Optimization (2PO), which is a combination of Simulated Annealing (SA) and Iterative Improvement (II), with the use of Multiple View Processing Plan (MVPP). Our experiments show that our method provides a further improvement in term of query processing cost and view maintenance cost.
Abstract: Water hyacinth has been used in aquatic systems for
wastewater purification in many years worldwide. The role of water
hyacinth (Eichhornia crassipes) species in polishing nitrate and
phosphorus concentration from municipal wastewater treatment plant
effluent by phytoremediation method was evaluated. The objective
of this project is to determine the removal efficiency of water
hyacinth in polishing nitrate and phosphorus, as well as chemical
oxygen demand (COD) and ammonia. Water hyacinth is considered
as the most efficient aquatic plant used in removing vast range of
pollutants such as organic matters, nutrients and heavy metals. Water
hyacinth, also referred as macrophytes, were cultivated in the
treatment house in a reactor tank of approximately 90(L) x 40(W) x
25(H) in dimension and built with three compartments. Three water
hyacinths were placed in each compartments and water sample in
each compartment were collected in every two days. The plant
observation was conducted by weight measurement, plant uptake and
new young shoot development. Water hyacinth effectively removed
approximately 49% of COD, 81% of ammonia, 67% of phosphorus
and 92% of nitrate. It also showed significant growth rate at starting
from day 6 with 0.33 shoot/day and they kept developing up to 0.38
shoot/day at the end of day 24. From the studies conducted, it was
proved that water hyacinth is capable of polishing the effluent of
municipal wastewater which contains undesirable amount of nitrate
and phosphorus concentration.
Abstract: The use of machine vision to inspect the outcome of
surgical tasks is investigated, with the aim of incorporating this
approach in robotic surgery systems. Machine vision is a non-contact
form of inspection i.e. no part of the vision system is in direct contact
with the patient, and is therefore well suited for surgery where
sterility is an important consideration,. As a proof-of-concept, three
primary surgical tasks for a common neurosurgical procedure were
inspected using machine vision. Experiments were performed on
cadaveric pig heads to simulate the two possible outcomes i.e.
satisfactory or unsatisfactory, for tasks involved in making a burr
hole, namely incision, retraction, and drilling. We identify low level
image features to distinguish the two outcomes, as well as report on
results that validate our proposed approach. The potential of using
machine vision in a surgical environment, and the challenges that
must be addressed, are identified and discussed.
Abstract: One of the main concerns in the Information Technology field is adoption with new technologies in organizations which may result in increasing the usage paste of these technologies.This study aims to look at the issue of culture-s role in accepting and using new technologies in organizations. The study examines the effect of culture on accepting and intention to use new technology in organizations. Studies show culture is one of the most important barriers in adoption new technologies. The model used for accepting and using new technology is Technology Acceptance Model (TAM), while for culture and dimensions a well-known theory by Hofsted was used. Results of the study show significant effect of culture on intention to use new technologies. All four dimensions of culture were tested to find the strength of relationship with behavioral intention to use new technologies. Findings indicate the important role of culture in the level of intention to use new technologies and different role of each dimension to improve adaptation process. The study suggests that transferring of new technologies efforts are most likely to be successful if the parties are culturally aligned.
Abstract: The objective is to fabricate organic light emitting
diode and to study its degradation process in atmosphere condition in
which PFO as an emitting material and PEDOT:PSS as a hole
injecting material were used on ITO substrate. Thus degradation
process of the OLED was studied upon its current-voltage
characteristic. By fabricating this OLED and obtaining blue light and
analysis of current-voltage characteristic during the time after
fabrication, it was observed that the current of the OLED was
exponentially decreased. Current reduction during the initial hours of
fabrication was outstanding and after few days its reduction rate was
dropped significantly, while the diode was dying.
Abstract: Aerial and satellite images are information rich. They are also complex to analyze. For GIS systems, many features require fast and reliable extraction of roads and intersections. In this paper, we study efficient and reliable automatic extraction algorithms to address some difficult issues that are commonly seen in high resolution aerial and satellite images, nonetheless not well addressed in existing solutions, such as blurring, broken or missing road boundaries, lack of road profiles, heavy shadows, and interfering surrounding objects. The new scheme is based on a new method, namely reference circle, to properly identify the pixels that belong to the same road and use this information to recover the whole road network. This feature is invariable to the shape and direction of roads and tolerates heavy noise and disturbances. Road extraction based on reference circles is much more noise tolerant and flexible than the previous edge-detection based algorithms. The scheme is able to extract roads reliably from images with complex contents and heavy obstructions, such as the high resolution aerial/satellite images available from Google maps.
Abstract: Recent progress in calculation of the one-loop selfenergy
of the electron bound in the Coulomb field is summarized.
The relativistic multipole expansion is introduced. This expansion
is based on a single assumption: except for the part of the time
component of the electron four-momentum corresponding to the
electron rest mass, the exchange of four-momentum between the
virtual electron and photon can be treated perturbatively. For non Sstates
and normalized difference n3En −E1 of the S-states this
itself yields very accurate results after taking the method to the third
order. For the ground state the perturbation treatment of the electron
virtual states with very high three-momentum is to be avoided. For
these states one can always rearrange the pertinent expression in such
a way that free-particle approximation is allowed. Combination of
the relativistic multipole expansion and free-particle approximation
yields very accurate result after taking the method to the ninth order.
These results are in very good agreement with the previous results
obtained by the partial wave expansion and definitely exclude the
possibility that the uncertainity in determination of the proton radius
comes from the uncertainity in the calculation of the one-loop selfenergy.
Abstract: The risk of water erosion is one of the main
environmental concerns in the southern Mediterranean regions. Thus,
quantification of soil loss is an important issue for soil and water
conservation managers. The objective of this paper is to examine the
applicability of the Soil and Water Assessment Tool (SWAT) model
in The Sarrath river catchment, North of Tunisia, and to identify the
most vulnerable areas in order to help manager implement an
effective management program. The spatial analysis of the results
shows that 7 % of the catchment experiences very high erosion risk,
in need for suitable conservation measures to be adopted on a priority
basis. The spatial distribution of erosion risk classes estimated 3%
high, 5,4% tolerable, and 84,6% low. Among the 27 delineated subcatchments
only 4 sub-catchments are found to be under high and
very high soil loss group, two sub-catchments fell under moderate
soil loss group, whereas other sub-catchments are under low soil loss
group.
Abstract: Hydrogen is regarded to play an important role in
future energy systems because it can be produced from abundant
resources and its combustion only generates water. The disposal of
waste tyres is a major problem in environmental management
throughout the world. The use of waste materials as a source of
hydrogen is particularly of interest in that it would also solve a waste
treatment problem. There is much interest in the use of alternative
feedstocks for the production of hydrogen since more than 95% of
current production is from fossil fuels. The pyrolysis of waste tyres
for the production of liquid fuels, activated carbons and gases has
been extensively researched. However, combining pyrolysis with
gasification is a novel process that can gasify the gaseous products
from pyrolysis. In this paper, an experimental investigation into the
production of hydrogen and other gases from the bench scale
pyrolysis-gasification of tyres has been investigated. Experiments
were carried using a two stage system consisting of pyrolysis of the
waste tyres followed by catalytic steam gasification of the evolved
gases and vapours in a second reactor. Experiments were conducted
at a pyrolysis temperature of 500 °C using Ni/Al2O3 as a catalyst. The
results showed that there was a dramatic increase in gas yield and the
potential H2 production when the gasification temperature was
increased from 600 to 900 oC. Overall, the process showed that high
yields of hydrogen can be produced from waste tyres.
Abstract: The security of computer networks plays a strategic
role in modern computer systems. Intrusion Detection Systems (IDS)
act as the 'second line of defense' placed inside a protected
network, looking for known or potential threats in network traffic
and/or audit data recorded by hosts. We developed an Intrusion
Detection System using LAMSTAR neural network to learn patterns
of normal and intrusive activities, to classify observed system
activities and compared the performance of LAMSTAR IDS with
other classification techniques using 5 classes of KDDCup99 data.
LAMSAR IDS gives better performance at the cost of high
Computational complexity, Training time and Testing time, when
compared to other classification techniques (Binary Tree classifier,
RBF classifier, Gaussian Mixture classifier). we further reduced the
Computational Complexity of LAMSTAR IDS by reducing the
dimension of the data using principal component analysis which in
turn reduces the training and testing time with almost the same
performance.
Abstract: Tolerance is a tool for achieving a social cohesion, particularly, among individuals and groups with different values. The aim is to study the characteristics of the ethnic tolerance, the inhabitants of Latvia. The ethnic tolerance is taught as a set of conscious and unconscious orientations of the individual in social interaction and inter-ethnic communication. It uses the tools of empirical studies of the ethnic tolerance which allows to identify the explicitly and implicitly levels of the emotional component of Latvia's residents. Explicit measurements were made using the techniques of self-report which revealed the index of the ethnic tolerance and the ethnic identity of the participants. The implicit component was studied using methods based on the effect of the emotional priming. During the processing of the results, there were calculated indicators of the positive and negative implicit attitudes towards members of their own and other ethnicity as well as the explicit parameters of the ethnic tolerance and the ethnic identity of Latvia-s residents. The implicit measurements of the ratio of neighboring ethnic groups against each other showed a mutual negative attitude whereas the explicit measurements indicate a neutral attitude. The data obtained contribute to a further study of the ethnic tolerance of Latvia's residents.
Abstract: Information and communication technology (ICT) is
essential to the operation of business, and create many employment
opportunities. High volumes of students graduate in ICT however
students struggle to find job placement. A discrepancy exists between
graduate skills and industry skill requirements. To address the need
for ICT skills required, universities must create programs to meet the
demands of a changing ICT industry. This requires a partnership
between industry, universities and other stakeholders. This situation
may be viewed as a critical systems thinking problem situation as
there are various role players each with their own needs and
requirements. Jackson states a typical critical systems methods has a
pluralistic nature. This paper explores the applicability and suitability
of Maslow and Dooyeweerd to guide understanding and make
recommendations for change in ICT WIL, to foster an all-inclusive
understanding of the situation by stakeholders. The above methods
provide tools for understanding softer issues beyond the skills
required. The study findings suggest that besides skills requirements,
a deeper understanding and empowering students from being a
student to a professional need to be understood and addressed.
Abstract: The deterministic quantum transfer-matrix (QTM)
technique and its mathematical background are presented. This
important tool in computational physics can be applied to a class of
the real physical low-dimensional magnetic systems described by the
Heisenberg hamiltonian which includes the macroscopic molecularbased
spin chains, small size magnetic clusters embedded in some
supramolecules and other interesting compounds. Using QTM, the
spin degrees of freedom are accurately taken into account, yielding
the thermodynamical functions at finite temperatures.
In order to test the application for the susceptibility calculations to
run in the parallel environment, the speed-up and efficiency of
parallelization are analyzed on our platform SGI Origin 3800 with
p = 128 processor units. Using Message Parallel Interface (MPI)
system libraries we find the efficiency of the code of 94% for
p = 128 that makes our application highly scalable.
Abstract: The performance of mortar subjected to high
temperature and cooled in normal ambient temperature was examined
in the laboratory to comply with the situation of burning & cooling of
a structure. Four series of cubical (5 X 5 X 5 cm) mortar specimens
were made from OPC, and partial replacement (10, 15, 20, 25 &
30%) of OPC by Rice Husk Ash (RHA) produced in the uncontrolled
environment. These specimens were heated in electric furnace to 200,
300, 400, 500 and 7000C. The specimens were kept in normal room
temperature for cooling. They were then tested for mechanical
properties and the results shows that particular 20% RHA mixed
mortar shows better fire performance.
Abstract: Mature landfill leachates contain some macromolecular organic substances that are resistant to biological degradation. Recently, Fenton-s oxidation has been investigated for chemical treatment or pre-treatment of mature landfill leachates. The aim of this study was to reduce the recalcitrant organic load still remaining after the complete treatment of a mature landfill leachate by Fenton-s oxidation post-treatment. The effect of various parameters such as H2O2 to Fe2+ molar ratio, dosage of Fe2+ reagent, initial pH, reaction time and initial chemical oxygen demand (COD) strength, that have an important role on the oxidation, was analysed. A molar ratio H2O2/Fe2+ = 3, a Fe2+ dosage of 4 mmol·L-1, pH 3, and a reaction time of 40 min were found to achieve better oxidation performances. At these favorable conditions, COD removal efficiency was 60.9% and 31.1% for initial COD of 93 and 743 mg·L-1 respectively (diluted and non diluted leachate). Fenton-s oxidation also presented good results for color removal. In spite of being extremely difficult to treat this leachate, the above results seem rather encouraging on the application of Fenton-s oxidation.
Abstract: A lot of research made during these last 15 years
showed that the quantification of the springback has a significant role
in the industry of sheet metal forming. These studies were made with
the objective of finding techniques and methods to minimize or
completely avoid this permanent physical variation. Moreover, the
use of steel and aluminum alloys in the car industry and aviation
poses every day the problem of the springback. The determination in
advance of the quantity of the springback allows consequently the
design and manufacture of the tool. The aim of this paper is to study
experimentally the influence of the blank holder force BHF and the
radius of curvature of the die on the springback and their influence on
the strain in various zone of specimen.
The original of our purpose consist on tests which are ensured by
adapting a U-type stretching-bending device on a tensile testing
machine, where we studied and quantified the variation of the
springback according to displacement.