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: Bacterial strains capable of degradation of malathion
from the domestic sewage were isolated by an enrichment culture
technique. Three bacterial strains were screened and identified as
Acinetobacter baumannii (AFA), Pseudomonas aeruginosa (PS1),
and Pseudomonas mendocina (PS2) based on morphological,
biochemical identification and 16S rRNA sequence analysis.
Acinetobacter baumannii AFA was the most efficient malathion
degrading bacterium, so used for further biodegradation study. AFA
was able to grow in mineral salt medium (MSM) supplemented with
malathion (100 mg/l) as a sole carbon source, and within 14 days,
84% of the initial dose was degraded by the isolate measured by high
performance liquid chromatography. Strain AFA could also degrade
other organophosphorus compounds including diazinon, chlorpyrifos
and fenitrothion. The effect of different culture conditions on the
degradation of malathion like inoculum density, other carbon or
nitrogen sources, temperature and shaking were examined.
Degradation of malathion and bacterial cell growth were accelerated
when culture media were supplemented with yeast extract, glucose
and citrate. The optimum conditions for malathion degradation by
strain AFA were; an inoculum density of 1.5x 10^12CFU/ml at 30°C
with shaking. A specific polymerase chain reaction primers were
designed manually using multiple sequence alignment of the
corresponding carboxylesterase enzymes of Acinetobacter species.
Sequencing result of amplified PCR product and phylogenetic
analysis showed low degree of homology with the other
carboxylesterase enzymes of Acinetobacter strains, so we suggested
that this enzyme is a novel esterase enzyme. Isolated bacterial strains
may have potential role for use in bioremediation of malathion
contaminated.
Abstract: An attempt has been made in the present
communication to elucidate the efficacy of robust ANOVA methods
to analyse horticultural field experimental data in the presence of
outliers. Results obtained fortify the use of robust ANOVA methods
as there was substantiate reduction in error mean square, and hence
the probability of committing Type I error, as compared to the regular
approach.
Abstract: Complexation of anthocyanins to mimic natural
copigmentation process was investigated. Cyanidin-rich extracts from
Zea mays L. ceritina Kulesh. and delphinidin-rich extracts from
Clitoria ternatea L. were used to form 4 anthocyanin complexes,
AC1, AC2, AC3 and AC4, in the presence of several polyphenols and
a trace metal. Characterizations of the ACs were conducted by UV,
FTIR, DSC/TGA and morphological observations. Bathochromic
shifts of the UV spectra of 4 formulas of ACs were observed at peak
wavelengths of about 510-620 nm by 10 nm suggesting complex
formation. FTIR spectra of the ACs indicate shifts of peaks from
1,733 cm-1 to 1,696 cm-1 indicating interactions and a decrease in the
peak areas within the wavenumber of 3,400-3,500 cm-1 indicating
changes in hydrogen bonding. Thermal analysis of all of the ACs
suggests increases in melting temperature after complexation. AC
with the highest melting temperature was morphologically observed
by SEM and TEM to be crystal-like particles within a range of 50 to
200 nm. Particle size analysis of the AC by laser diffraction gave a
range of 50-600 nm, indicating aggregation. This AC was shown to
have no cytotoxic effect on cultured HGEPp0.5 and HGF (all p>
0.05) by MTT. Therefore, complexation of anthocyanins was simple
and self-assembly process, potentially resulting in nanosized particles
of anthocyanin complex.
Abstract: Anthocyanins are natural pigments with effective UV
protection but their topical use could be limited due to their
physicochemical characteristics. An attempt to overcome such
limitations by complexation of 2 major anthocyanin-rich sources, C.
ternatea and Z. mays, has potentiated its use as topical antiinflammatory.
Cell studies indicate no cytotoxicity of the
anthocyanin complex (AC) up to 1 mg/ml tested in HaCaT and
human fore head fibroblasts by MTT. Croton oil-induced ear edema
in Wistar rats suggests an effective dose of 5 mg/cm2 of AC as a
topical anti-inflammatory in comparison to 0.5 mg/cm2 of
fluocinolone acetonide. Niosomal encapsulation of the AC
significantly prolonged the anti-inflammatory activity particularly at
8 h after topical application (p = 0.0001). The AC was not cytotoxic
and its anti-inflammatory and activity was dose-dependent and
prolonged by niosomal encapsulation. It has also shown to promote
collagen type 1 production in cell culture. Thus, AC could be a
potential candidate for topical anti-inflammatory agent from natural
resources.
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: The transition period of Kosovo society brought
fundamental changes in all the spheres of organizing life. This was
the period when also in the cultural tradition the biggest movement
and an emerging from ‘isolation’ or from the ‘shell’ occurred.
Transformation of the traditional and embracing of the modern began
here. The same was experienced and is currently being experienced
also by Gjakova and its surrounding which is historically renowned
for its great tradition and culture.
The population of this region is actually facing a transition from
the traditional system into the modern one and quite often with huge
leaps.
These ‘movements’ or ‘evolutions’ of the society of this region,
besides the numerous positive things it ‘harvested’, also brought
things that do not at all correspond with their tradition as well as new
criminal occurrences which in the past were not present in this area.
Furthermore, some of the ‘new’ behaviors that are embraced from
other ‘cultures’ and ‘civilizations’, and which are often exceeded, are
quite perturbing. The security situation is also worrying, particularly
following the appearance of some new criminal occurrences.
Therefore, with this research paper we will strive to analyze the
new cultural “intersections” as well as the nature of the origin of
some new very worrying criminal occurrences. We will present there
also some factors inciting into these occurrences, which were
confessed by the persons involved in these criminal occurrences and
who come from this very region.
Abstract: Due to water shortage, application of saline water for
irrigation is an urgent in agriculture. In this study the effect of
calcium and potassium application as additive in saline root media for
reduce salinity adverse effects was investigated on tomato growth in
a hydroponic system with unequal distribution of salts in the root
media, which was divided in to two equal parts containing full
Johnson nutrient solution and 40 mMNaCl solution, alone or in
combination with KCl (6 mM), CaCl2 (4 mM), K+Ca (3+2 mM) or
half-strength Johnson nutrient solution. The root splits were
exchanged every 7 days. Results showed that addition of calcium,
calcium-potassium and nutrition elements equivalent to half the
concentration of Johnson formula to the saline-half of culture media
minimized the reduction in plant growth caused by NaCl, although
addition of potassium to culture media wasn’t effective. The greatest
concentration of sodium was observed at the shoot of treatments
which had smallest growth. According to the results of this study, in
case of dynamic and non-uniform distribution of salts in the root
media, by addition of additive to the saline solution, it would be
possible to use of saline water with no significant growth reduction.
Abstract: In this study which has been conducted in Akçasu
Forest Range District of Devrek Forest Directorate; 3 methods (weed
control with labourer power, cover removal with Hitachi F20
Excavator, and weed control with agricultural equipment mounted on
a Ferguson 240S agriculture tractor) were utilized in weed control
efforts in regeneration of degraded oriental beech forests have been
compared. In this respect, 3 methods have been compared by
determining certain work hours and standard durations of unit areas
(1 hectare). For this purpose, evaluating the tasks made with human
and machine force from the aspects of duration, productivity and
costs, it has been aimed to determine the most productive method in
accordance with the actual ecological conditions of research field.
Within the scope of the study, the time studies have been conducted
for 3 methods used in weed control efforts. While carrying out those
studies, the performed implementations have been evaluated by
dividing them into business stages. Also, the actual data have been
used while calculating the cost accounts. In those calculations, the
latest formulas and equations which are also used in developed
countries have been utilized. The variance of analysis (ANOVA) was
used in order to determine whether there is any statistically
significant difference among obtained results, and the Duncan test
was used for grouping if there is significant difference. According to
the measurements and findings carried out within the scope of this
study, it has been found during living cover removal efforts in
regeneration efforts in demolished oriental beech forests that the
removal of weed layer in 1 hectare of field has taken 920 hours with
labourer force, 15.1 hours with excavator and 60 hours with an
equipment mounted on a tractor. On the other hand, it has been
determined that the cost of removal of living cover in unit area (1
hectare) was 3220.00 TL for labourer power, 1250 TL for excavator
and 1825 TL for equipment mounted on a tractor.
According to the obtained results, it has been found that the
utilization of excavator in weed control effort in regeneration of
degraded oriental beech regions under actual ecological conditions of
research field has been found to be more productive from both of
aspects of duration and costs. These determinations carried out
should be repeated in weed control efforts in degraded forest fields
with different ecological conditions, it is compulsory for finding the
most efficient weed control method. These findings will light the way
of technical staff of forestry directorate in determination of the most
effective and economic weed control method. Thus, the more actual
data will be used while preparing the weed control budgets, and there
will be significant contributions to national economy. Also the results of this and similar studies are very important for developing the policies for our forestry in short and long term.
Abstract: Near infrared (NIR) spectroscopy has always been of
great interest in the food and agriculture industries. The development
of prediction models has facilitated the estimation process in recent
years. In this study, 110 crude palm oil (CPO) samples were used to
build a free fatty acid (FFA) prediction model. 60% of the collected
data were used for training purposes and the remaining 40% used for
testing. The visible peaks on the NIR spectrum were at 1725 nm and
1760 nm, indicating the existence of the first overtone of C-H bands.
Principal component regression (PCR) was applied to the data in
order to build this mathematical prediction model. The optimal
number of principal components was 10. The results showed
R2=0.7147 for the training set and R2=0.6404 for the testing set.
Abstract: Social media continues to grow, and user interfaces
may become more appealing if cultural characteristics are
incorporated into their design.
Facebook was designed in the west, and the original language was
English. Subsequently, the words in the user interface were translated
to other languages, including Arabic.
Arabic words are written from right to left, and English is written
from left to right. The translated version may misrepresent the
original design and users’ preferences may be influenced by their
culture, which should be considered in the user interface design.
Previous research indicates that users are more comfortable when
interacting with a user interface, which relates to their own culture.
Therefore, this paper, using a survey, investigates the preferences of
Saudi Arabians on the Arabic version of the user interface of
Facebook.
Abstract: In this paper, we study the rainfall using a time series
for weather stations in Nakhon Ratchasima province in Thailand by
various statistical methods to enable us to analyse the behaviour of
rainfall in the study areas. Time-series analysis is an important tool in
modelling and forecasting rainfall. The ARIMA and Holt-Winter
models were built on the basis of exponential smoothing. All the
models proved to be adequate. Therefore it is possible to give
information that can help decision makers establish strategies for the
proper planning of agriculture, drainage systems and other water
resource applications in Nakhon Ratchasima province. We obtained
the best performance from forecasting with the ARIMA
Model(1,0,1)(1,0,1)12.
Abstract: Mobile social games recently become extremely
popular, spawning a whole new entertainment culture. However,
mobile game players are fickle, quickly and easily picking up and
abandoning games. This pilot study seeks to identify factors that
influence users to discontinuing playing mobile social games. We
identified three sacrifices which can prompt users to abandon games:
monetary sacrifice, time sacrifice and privacy sacrifice. The results
showed that monetary sacrifice has a greater impact than the other two
factors in causing players to discontinue usage intention.
Abstract: Due to growing concern about environmental and
social consequences throughout the world, a need has been felt to
incorporate sustainability concepts in conventional manufacturing.
This paper is an attempt to identify and evaluate drivers in
implementing sustainable manufacturing in Indian context. Nine
possible drivers for successful implementation of sustainable
manufacturing have been identified from extensive review. Further,
Decision Making Trial and Evaluation Laboratory (DEMATEL)
approach has been utilized to evaluate and categorize these identified
drivers for implementing sustainable manufacturing in to the cause
and effect groups. Five drivers (Societal Pressure and Public
Concerns; Regulations and Government Policies; Top Management
Involvement, Commitment and Support; Effective Strategies and
Activities towards Socially Responsible Manufacturing and Market
Trends) have been categorized into the cause group and four drivers
(Holistic View in Manufacturing Systems; Supplier Participation;
Building Sustainable culture in Organization; and Corporate Image
and Benefits) have been categorized into the effect group. “Societal
Pressure and Public Concerns” has been found the most critical driver
and “Corporate Image and Benefits” as least critical or the most
easily influenced driver to implementing sustainable manufacturing
in Indian context. This paper may surely help practitioners in better
understanding of these drivers and their priorities towards effective
implementation of sustainable manufacturing.
Abstract: Pesticides and drugs used in agriculture and veterinary
medicine may end up in aquatic environments and bioaccumulate in
the food chain, thus causing serious problems for fauna and human
health. For determination of the toxic effects of atrazine herbicide on
Caspian kutum, Rutilus frisii kutum larvae, the 96-h LC50 of atrazine
was measured for newly hatched larvae as 18.53 ppm. Toxicity of
atrazine herbicide on Caspian kutum larvae was investigated using
concentrations: 9.25ppm, 4.62 ppm and 2.31 ppm for 7 days.
Comparison of the length, weight and condition factor showed that
no significant differences between atrazine exposed and control
groups. The concentration of Na+, K+, Ca2+, Mg2+ and Cl- in whole
body of larvae in control and atrazine exposure groups were
measured and the results showed that concentrations of all these ions
is higher in atrazine exposure group than control group. It is obvious
from this study that atrazine negatively affects osmoregulation
process and changes ion compositions of the body even at sublethal
concentration and acute exposure but have no effects on growth
parameters of the body.
Abstract: The biosynthesis of nanoparticles by microorganisms,
on the contrary to chemical synthesis, is an environmentally-friendly
process which has low energy requirements. In this investigation, we
used the microorganism Geobacillus wiegelii, strain GWE1, an
aerobic thermophile belonging to genus Geobacillus, isolated from a
drying oven. This microorganism has the ability to reduce selenite
evidenced by the change of color from colorless to red in the culture.
Elemental analysis and composition of the particles were verified
using transmission electron microscopy and energy-dispersive X-ray
analysis. The nanoparticles have a defined spherical shape and a
selenium elemental state. Previous experiments showed that the
presence of the whole microorganism for the reduction of selenite
was not necessary. The results strongly suggested that an intracellular
NADPH/NADH-dependent reductase mediates selenium
nanoparticles synthesis under aerobic conditions. The enzyme was
purified and identified by mass spectroscopy MALDI-TOF TOF
technique. The enzyme is a 1-pyrroline-5-carboxylate dehydrogenase.
Histograms of nanoparticles sizes were obtained. Size distribution
ranged from 40-160 nm, where 70% of nanoparticles have less than
100 nm in size. Spectroscopic analysis showed that the nanoparticles
are composed of elemental selenium. To analyse the effect of pH in
size and morphology of nanoparticles, the synthesis of them was
carried out at different pHs (4.0, 5.0, 6.0, 7.0, 8.0). For
thermostability studies samples were incubated at different
temperatures (60, 80 and 100 ºC) for 1 h and 3 h. The size of all
nanoparticles was less than 100 nm at pH 4.0; over 50% of
nanoparticles have less than 100 nm at pH 5.0; at pH 6.0 and 8.0 over
90% of nanoparticles have less than 100 nm in size. At neutral pH
(7.0) nanoparticles reach a size around 120 nm and only 20% of them
were less than 100 nm. When looking at temperature effect,
nanoparticles did not show a significant difference in size when they
were incubated between 0 and 3 h at 60 ºC. Meanwhile at 80 °C the
nanoparticles suspension lost its homogeneity. A change in size was
observed from 0 h of incubation at 80ºC, observing a size range
between 40-160 nm, with 20% of them over 100 nm. Meanwhile
after 3 h of incubation at size range changed to 60-180 nm with 50%
of them over 100 nm. At 100 °C the nanoparticles aggregate forming
nanorod structures. In conclusion, these results indicate that is
possible to modulate size and shape of biologically synthesized
nanoparticles by modulating pH and temperature.
Abstract: The development of the agricultural sector in Ghana
has been reliant on the use of irrigation systems to ensure food
security. However, the manual operation of these systems has not
facilitated their maximum efficiency due to human limitations.
This paper seeks to address this problem by designing and
implementing an efficient, cost effective automated system which
monitors and controls the water flow of irrigation through
communication with an authorized operator via text messages. The
automatic control component of the system is timer based with an
Atmega32 microcontroller and a real time clock from the SM5100B
cellular module. For monitoring purposes, the system sends periodic
notification of the system on the performance of duty via SMS to the
authorized person(s). Moreover, the GSM based Irrigation
Monitoring and Control System saves time and labour and reduces
cost of operating irrigation systems by saving electricity usage and
conserving water.
Field tests conducted have proven its operational efficiency and
ease of assessment of farm irrigation equipment due to its costeffectiveness
and data logging capabilities.
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: FengShui, an old Chinese discipline, dates back to
more than 5000 years, is one of the design principles that aim at
creating habitable and sustainable spaces in harmony with nature by
systematizing data within its own structure. Having emerged from
Chinese mysticism and embodying elements of faith in its principles,
FengShui argues that the positive energy in the environment channels
human behavior and psychology. This argument is supported with the
thesis of quantum physics that ‘everything is made up of energy’ and
gains an important place.
In spaces where living and working take place with several
principles and systematized rules, FengShui promises a happier, more
peaceful and comfortable life by influencing human psychology, acts,
and soul as well as the professional and social life of the individual.
Observing these design properties in houses, workplaces, offices, the
environment, and daily life as a design paradigm is significant. In this
study, how FengShui, a Central Asian culture emanated from Chinese
mysticism, shapes design and how it is used as an element of
sustainable design will be explained.
Abstract: The purpose of the present work is to review some
data for the management challenges that the aquaculture industry in
Greece is currently facing. The results indicate that Greek
aquaculture fish farms apply Human Resources Management (HRM)
practices which can increase motivation, commitment and job
satisfaction of their personnel. In turn, these practices can increase
the productivity of the business. The Greek fish farms appear to
invest in research and technological innovation with a good record in
research activities and the generation of patents. Interestingly, the
results of the present work were carried out during the period of the
recent economic crisis in Greece. Several sectors of the Greek
economy were severely affected by the financial problems of the
Greek government and the Greek banks. Under the adverse
economical conditions created by the Greek economic crisis, even the
Greek aquaculture industry, which historically is considered as a
thriving national exporting business sector, experienced harsh
economic and market conditions. As a result of the global, European
and national economic crisis, consumption of fish dropped while
companies had to hold most of their stocked fish in order to regulated
the flow to the market and the price. This occurred at a time where
Banks in Greece had their own financial crisis – banking crisis -
which resulted in limited access to lending for the all business sectors
of the national economy including the Greek aquaculture industry. In
spite of these economic conditions, the Greek aquaculture industry,
after a series of mergers and acquisitions, has now stabilized
production and exhibits very good prospects for future growth.
Evidently, the firms had to cut salaries and on some occasions even
pay their staff in arrears. Nevertheless, the results presented in this
paper indicate that during the economic crisis, the surveyed fish
farms maintained their HRM practices, investing in their human
capital and technological input. In fact, human capital and
technological input are the ticket for future success of companies in
any business sector.