Abstract: The move from cash accounting to accrual accounting, or rule-based to principle-based accounting, by many governments is part of an ongoing efforts in promoting a more business-like and performance-focused public sector. Using questionnaire responses from preparers of financial statements of public universities in Malaysia, this study examines the implementation challenges and benefits of principle-based accounting. Results from these responses suggest that most respondents perceived significant costs would be incurred in relation to staff training and recruitment of staffs with relevant technical knowledge. In addition, most respondents also perceived that there will be significant changes in the current accounting system and structure in order to comply with the principle-based accounting requirements. However, most respondents perceived that these changes might not result in significant benefits for management purposes, for example, financial management, budgeting and allocation of resources. Nevertheless, most respondents perceived that principle-based accounting information would facilitate the monitoring function of the board. The general perception is that adoption of principle-based accounting information is not significantly useful than rule-based accounting information is expected to change over time as preparers of the financial statements gradually understand and appreciate the benefits of principle-based accounting information. This infers that the perceived usefulness of different accounting system is a function of familiarity by the preparers.
Abstract: This study aims to discuss the effect of illumination and the color temperature of the lighting source under the office lighting environment on human psychological and physiological responses. In this study, 21 healthy participants were selected, and the Ryodoraku measurement system was utilized to measure their skin resistance change.The findings indicated that the effect of the color temperature of the lighting source on human physiological responses is significant within 90 min after turning the lights on; while after 90 min the effect of illumination on human physiological responses is higher than that of the color temperature. Moreover, the cardiovascular, digestive and endocrine systems are prone to be affected by the indoor lighting environment. During the long-term exposure to high intensity of illumination and high color temperature (2000Lux -6500K), the effect on the psychological responses turned moderate after the human visual system adopted to the lighting environment. However, the effect of the Ryodoraku value on human physiological responses was more significant with the increase of perceptive time. The effect of long time exposure to a lighting environment on the physiological responses is greater than its effect on the psychological responses. This conclusion is different from the traditional public viewpoint that the effect on the psychological responses is greater.
Abstract: Probiotic bacteria especially Lactobacillus spp. and Bifidobacterium exert suppressive effect on Helicobacter pylori. Cinnamon and licorice have been traditionally used for the treatment of gastric ulcer. The objectives of this study were to determine the effects of herbs on yogurt fermentation, the level of probiotic bacteria in yogurt during 28 days storage and the effect of herbal yogurt on the growth of H. pylori in vitro. Cinnamon or licorice was mixed with milk and the mixture was fermented with probiotic bacteria to form herbal-yogurt. Changes of pH and total titratable acids were monitored and the viability of probiotic bacteria was evaluated during and after refrigerated storage. The in vitro inhibition of H. pylori growth was determined using agar diffusion and minimum inhibitory concentration (MIC) method. The presence of herbs did not affect the probiotic population during storage. There were no significant differences in pH and TTA between herbal-yogurts and plain-yogurt during fermentation and storage. Water extract of cinnamon-yogurt showed the highest inhibition effect (13.5mm) on H. pylori growth in comparison with licorice-yogurt (11.2mm). The present findings indicate cinnamon and licorice has bioactive components to decrease the growth of H. pylori.
Abstract: This article reports on the studies of porous GaN prepared by ultra-violet (UV) assisted electrochemical etching in a solution of 4:1:1 HF: CH3OH:H2O2 under illumination of an UV lamp with 500 W power for 10, 25 and 35 minutes. The optical properties of porous GaN sample were compared to the corresponding as grown GaN. Porosity induced photoluminescence (PL) intensity enhancement was found in these samples. The resulting porous GaN displays blue shifted PL spectra compared to the as-grown GaN. Appearance of the blue shifted emission is correlated with the development of highly anisotropic structures in the morphology. An estimate of the size of the GaN nanostructure can be obtained with the help of a quantized state effective mass theory.
Abstract: The Mobile IP Standard has been developed to support mobility over the Internet. This standard contains several drawbacks as in the cases where packets are routed via sub-optimal paths and significant amount of signaling messages is generated due to the home registration procedure which keeps the network aware of the current location of the mobile nodes. Recently, a dynamic hierarchical mobility management strategy for mobile IP networks (DHMIP) has been proposed to reduce home registrations costs. However, this strategy induces a packet delivery delay and increases the risk of packet loss. In this paper, we propose an enhanced version of the dynamic hierarchical strategy that reduces the packet delivery delay and minimizes the risk of packet loss. Preliminary results obtained from simulations are promising. They show that the enhanced version outperforms the original dynamic hierarchical mobility management strategy version.
Abstract: Although women have merit in their jobs, they still
are located very few in the top management in many sectors. There
are many causes of such situation. Such a situation creates obstacles;
especially invisible ones are called “glass ceiling syndrome”. Also,
studies which handle this subject in academic community are very
few. The aim of this research is to reach the results about glass
ceiling obstacles in terms of female teaching staff (academics)
working in higher education institutions. To this end, our study was
performed on female academics working at Selcuk University, Konya
/ Turkey. Our study's main aim can be expressed as to determine
whether there are glass ceiling obstacles for female academics
working at the higher education institution in question, to measure
their glass ceiling perceptions and, thus, to identify what the glass
ceiling barrier components for them to promotion to senior
management positions are.
Abstract: Safe drinking water is one of the biggest issues facing
the planet this century. The primary aim of this paper is to present our
research focused on theoretical and experimental analysis of potable
water and in-building water distribution systems from the point of
view of microbiological risk on the basis of confrontation between
the theoretical analysis and synthesis of gathered information in
conditions of the Slovak Republic. The presence of the bacteria
Legionella in water systems, especially in hot water distribution
system, represents in terms of health protection of inhabitants the
crucial problem which cannot be overlooked. Legionella
pneumophila discovery, its classification and its influence on
installations inside buildings are relatively new. There are a lot of
guidelines and regulations developed in many individual countries for
the design, operation and maintenance for tap water systems to avoid
the growth of bacteria Legionella pneumophila, but in Slovakia we
don-t have any. The goal of this paper is to show the necessity of
prevention and regulations for installations inside buildings verified
by simulation methods.
Abstract: The objective of this work was to examine the
changes in the microstructure and macro physical properties caused
by the carbonation of normalised CEM II mortar. Samples were
prepared and subjected to accelerated carbonation at 20°C, 65%
relative humidity and 20% CO2 concentration. On the microstructure
scale, the evolutions of the cumulative pore volume, pore size
distribution, and specific surface area during carbonation were
calculated from the adsorption desorption isotherms of nitrogen. We
also examined the evolution of macro physical properties such as the
porosity accessible to water, the gas permeability, and thermal
conductivity. The conflict between the results of nitrogen porosity
and water porosity indicated that the porous domains explored using
these two techniques are different and help to complementarily
evaluate the effects of carbonation. This is a multi-scale study where
results on microstructural changes can help to explain the evolution
of macro physical properties.
Abstract: This paper studies the effect of time delay on stability
of mutualism population model with limited resources for both
species. First, the stability of the model without time delay is
analyzed. The model is then improved by considering a time delay in
the mechanism of the growth rate of the population. We analyze the
effect of time delay on the stability of the stable equilibrium point.
Result showed that the time delay can induce instability of the stable
equilibrium point, bifurcation and stability switches.
Abstract: Antioxidants contribute to endogenous photoprotection
and are important for the maintenance of skin health. The study was carried out to compare the skin hydration and transepidermal
water loss (TEWL) effects of a stable cosmetic preparation
containing flavonoids, following two applications a day over a period
of tenth week. The skin trans-epidermal water loss and skin hydration
effect was measured at the beginning and up to the end of study period of ten weeks. Any effect produced was measured by Corneometer and TEWA meter (Non-invasive probe).
Two formulations were developed for this study design. Formulation one the control formulation in which no apple juice
extract( Flavonoids) was incorporated while second one was the active formulation in which the apple juice extract (3%) containing
flavonoids was incorporated into water in oil emulsion using Abil EM 90 as an emulsifier. Stable formulations (control and Active)
were applied on human cheeks (n = 12) for a study period of 10 weeks. Result of each volunteer of skin hydration and TEWL was
measured by corneometer and TEWA meter. By using ANOVA and Paired sample t test as a statistical evaluation, result of both base and
formulation were compared. Statistical significant results (p≤0.05)
were observed regarding skin hydration and TEWL when two creams, control and Formulation were compared. It showed that
desired formulation (Active) may have interesting application as an
active moisturizing cream on healthy skin.
Abstract: While to minimize the overall project cost is always
one of the objectives of construction managers, to obtain the
maximum economic return is definitely one the ultimate goals of the
project investors. As there is a trade-off relationship between the
project time and cost, and the project delivery time directly affects the
timing of economic recovery of an investment project, to provide a
method that can quantify the relationship between the project delivery
time and cost, and identify the optimal delivery time to maximize
economic return has always been the focus of researchers and
industrial practitioners. Using genetic algorithms, this study
introduces an optimization model that can quantify the relationship
between the project delivery time and cost and furthermore, determine
the optimal delivery time to maximize the economic return of the
project. The results provide objective quantification for accurately
evaluating the project delivery time and cost, and facilitate the
analysis of the economic return of a project.
Abstract: The new institutional Economics helps generalization
and expansion of new classic by adding the institution theories to
Economic. It is clear that the appropriate institution is among the
factors that lead to success in Economic programs.
If the institutional are appropriate, the society will save the source
and when we make use of time to apply the program, there will be
welfare and average revenue product will also increase. In Economy,
one should not expect the real manifestation of Economic programs
only with a model for estimating and predicting rather institutions of
the same purpose and along with production are needed to form the
process of growth and development costs.
In this research, the institution role in transaction costs, financial
markets, distribution of revenue and capital and its influence on the
process of growth and development are investigated so that
handicaps and problems of Iran Economic Institutions can be
recognized. In other words, incapability, non productivity and
ambiguity of the institution in Iran Economic are some of the factors
that handicap Economic growth and development. For example, Iran
government as an important institution while having 20 ministries,83
organizations and 60 years of programming could not go along the
growth and development but why?
Abstract: Swietenia mahagoni have been used in traditional
medicine for treatment of different diseases. Present study was
performed to evaluate anti-ulcerogenic activity of ethanol seed
extract against ethanol induced gastric mucosal injury in rats. Six
groups of rats were orally pre-treated respectively with
carboxymethyl cellulose, omeprazole 20 mg/kg, 50, 100, 200 and 400
mg/kg plant extract one hour before oral administration of absolute
ethanol to generate gastric mucosal injury. After additional hour, rats
were sacrificed and ulcer areas of gastric walls were determined.
Grossly, carboxymethyl cellulose group exhibited severe mucosal
injury, whereas pre-treatment with plant extract exhibited significant
protection of gastric mucosa. Histology, carboxymethyl cellulose
group exhibited severe damage of gastric mucosa; edema and
leucocytes infiltration of sub mucosa compared to plant extract which
showed gastric protection. Acute toxicity study did not manifest any
toxicological signs in rats. Conclusions, results suggest that S.
mahagoni promotes ulcer protection as ascertained grossly and
histologically.
Abstract: In deregulated operating regime power system security is an issue that needs due thoughtfulness from researchers in the horizon of unbundling of generation and transmission. Electric power systems are exposed to various contingencies. Network contingencies often contribute to overloading of branches, violation of voltages and also leading to problems of security/stability. To maintain the security of the systems, it is desirable to estimate the effect of contingencies and pertinent control measurement can be taken on to improve the system security. This paper presents the application of particle swarm optimization algorithm to find the optimal location of multi type FACTS devices in a power system in order to eliminate or alleviate the line over loads. The optimizations are performed on the parameters, namely the location of the devices, their types, their settings and installation cost of FACTS devices for single and multiple contingencies. TCSC, SVC and UPFC are considered and modeled for steady state analysis. The selection of UPFC and TCSC suitable location uses the criteria on the basis of improved system security. The effectiveness of the proposed method is tested for IEEE 6 bus and IEEE 30 bus test systems.
Abstract: It is well-known that in wireless local area networks,
authenticating nodes by their MAC addresses is not secure since it is
very easy for an attacker to learn one of the authorized addresses and
change his MAC address accordingly. In this paper, in order to
prevent MAC address spoofing attacks, we propose to use
dynamically changing MAC addresses and make each address usable
for only one session. The scheme we propose does not require any
change in 802.11 protocols and incurs only a small performance
overhead. One of the nice features of our new scheme is that no third
party can link different communication sessions of the same user by
monitoring MAC addresses therefore our scheme is preferable also
with respect to user privacy.
Abstract: Current proposals for E-passport or ID-Card is similar to a regular passport with the addition of tiny contactless integrated circuit (computer chip) inserted in the back cover, which will act as a secure storage device of the same data visually displayed on the photo page of the passport. In addition, it will include a digital photograph that will enable biometric comparison, through the use of facial recognition technology at international borders. Moreover, the e-passport will have a new interface, incorporating additional antifraud and security features. However, its problems are reliability, security and privacy. Privacy is a serious issue since there is no encryption between the readers and the E-passport. However, security issues such as authentication, data protection and control techniques cannot be embedded in one process. In this paper, design and prototype implementation of an improved E-passport reader is presented. The passport holder is authenticated online by using GSM network. The GSM network is the main interface between identification center and the e-passport reader. The communication data is protected between server and e-passport reader by using AES to encrypt data for protection will transferring through GSM network. Performance measurements indicate a 19% improvement in encryption cycles versus previously reported results.
Abstract: Retinal prostheses have been successful in eliciting
visual responses in implanted subjects. As these prostheses progress,
one of their major limitations is the need for increased resolution. As
an alternative to increasing the number of electrodes, virtual
electrodes may be used to increase the effective resolution of current
electrode arrays. This paper presents a virtual electrode technique
based upon time-offsets between stimuli. Two adjacent electrodes are
stimulated with identical pulses with too short of pulse widths to
activate a neuron, but one has a time offset of one pulse width. A
virtual electrode of twice the pulse width was then shown to appear in
the center, with a total width capable of activating a neuron. This can
be used in retinal implants by stimulating electrodes with pulse
widths short enough to not elicit responses in neurons, but with their
combined pulse width adequate to activate a neuron in between them.
Abstract: With a rapid growth in 3D graphics technology over the last few years, people are desired to see more flexible reacting motions of a biped in animations. In particular, it is impossible to anticipate all reacting motions of a biped while facing a perturbation. In this paper, we propose a three-level tracking method for animating a 3D humanoid character. First, we take the laws of physics into account to attach physical attributes, such as mass, gravity, friction, collision, contact, and torque, to bones and joints of a character. The next step is to employ PD controller to follow a reference motion as closely as possible. Once the character cannot tolerate a strong perturbation to prevent itself from falling down, we are capable of tracking a desirable falling-down action to avoid any falling condition inaccuracy. From the experimental results, we demonstrate the effectiveness and flexibility of the proposed method in comparison with conventional data-driven approaches.
Abstract: The purpose of this paper is to examine the inter
relationships among various leadership branding constructs of
entrepreneurs in small and medium sized enterprises (SMEs). We
employ a quantitative structural equation modeling through a new
leadership branding engagement model comprises constructs of
leader-s or entrepreneur-s personality, branding practice and
customer engagement. The results confirm that there are significant
relationships between the three constructs and the major fit indices
indicate that the data fits the proposed model. The findings provide
insights and fill in the literature gaps on statistically validated
representation of leadership branding for SMEs across new economic
regions of Malaysia that may implicate other economic zones with
similar situations. This study extends the establishment of a
leadership branding engagement model with a new mechanism of
using leaders- personality as a predictor to branding practice and
customer engagement performance.
Abstract: In-situ chemical oxidation (ISCO) has been widely
used for source zone remediation of Dense Nonaqueous Phase
Liquids (DNAPLs) in subsurface environments. DNAPL source
zones for karst aquifers are generally located in epikarst where the
DNAPL mass is trapped either in karst soil or at the regolith contact
with carbonate bedrock. This study aims to investigate the
performance of oxidation of residual trichloroethylene found in such
environments by potassium permanganate. Batch and flow cell
experiments were conducted to determine the kinetics and the mass
removal rate of TCE. pH change, Cl production, TCE and MnO4
destruction were monitored routinely during experiments. Nonreactive
tracer tests were also conducted prior and after the oxidation
process to determine the influence of oxidation on flow conditions.
The results show that oxidant consumption rate of the calcareous
epikarst soil was significant and the oxidant demand was determined
to be 20 g KMnO4/kg soil. Oxidation rate of residual TCE (1.26x10-3
s-1) was faster than the oxidant consumption rate of the soil (2.54 -
2.92x10-4 s-1) at only high oxidant concentrations (> 40 mM
KMnO4). Half life of TCE oxidation ranged from 7.9 to 10.7 min.
Although highly significant fraction of residual TCE mass in the
system was destroyed by permanganate oxidation, TCE
concentration in the effluent remained above its MCL. Flow
interruption tests indicate that efficiency of ISCO was limited by the
rate of TCE dissolution and the rate-limited desorption of TCE. The
residence time and the initial concentration of the oxidant in the
source zone also controlled the efficiency of ISCO in epikarst.