Internal Accounting Controls

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.

Organizational Culture and Innovation Adoption/Generation: A Proposed Model

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.

Identification of Optimum Parameters of Deep Drawing of a Cylindrical Workpiece using Neural Network and Genetic Algorithm

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.

Radio and Television Supreme Council as a Regulatory Board

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.

Selecting Materialized Views Using Two-Phase Optimization with Multiple View Processing Plan

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.

Nutrients Removal from Municipal Wastewater Treatment Plant Effluent using Eichhornia Crassipes

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.

Machine Vision for the Inspection of Surgical Tasks: Applications to Robotic Surgery Systems

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.

Cultural Effect on Using New Technologies

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.

Degradation in Organic Light Emitting Diodes

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.

Automatic Extraction of Roads from High Resolution Aerial and Satellite Images with Heavy Noise

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.

The Self-Energy of an Ellectron Bound in a Coulomb Field

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.

Determination of Critical Source Areas for Sediment Loss: Sarrath River Basin, Tunisia

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.

Hydrogen from Waste Tyres

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.

An Approach for Reducing the Computational Complexity of LAMSTAR Intrusion Detection System using Principal Component Analysis

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.

The Implicit Methods for the Study of Tolerance

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.

Understanding Work Integrated Learning in ICT: A Systems Perspective

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.

Modeling and Simulations of Complex Low- Dimensional systems: Testing the Efficiency of Parallelization

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.

The Influence of RHA on the Mechanical Properties of Mortar Heated Up To High Temperature

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.

Fenton’s Oxidation as Post-Treatment of a Mature Municipal Landfill Leachate

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.

An Experimental Study and Influence of BHF and Die Radius in Deep Drawing Process on the Springback

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.