Abstract: This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and incomedecreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.
Abstract: Yogurt is a coagulated milk product obtained from
the lactic acid fermentation by the action of Lactobacillus
bulgaricus and Streptococcus thermophilus. The additions of fruits
into milk may enhance the taste and the therapeutical values of milk
products. However fruits also may change the fermentation
behaviour. In this present study, the changes in physicochemical, the
peptide concentration, total phenolics content and the antioxidant
potential of yogurt upon the addition of Hylocereus polyrhizus and
Hylocereus undatus (white and red dragon fruit) were investigated.
Fruits enriched yogurt (10%, 20%, 30% w/w) were prepared and the
pH, TTA, syneresis measurement, peptide concentration, total
phenolics content and DPPH antioxidant inhibition percentage were
determined. Milk fermentation rate was enhanced in red dragon fruit
yogurt for all doses (-0.3606 - -0.4126 pH/h) while only white
dragon fruit yogurt with 20% and 30% (w/w) composition showed
increment in fermentation rate (-0.3471 - -0.3609 pH/h) compared to
plain yogurt (-0.3369pH/h). All dragon fruit enriched yogurts
generally showed lower pH readings (pH 3.95 - 4.03) compared to
plain yogurt (pH 4.05). Both fruit yogurts showed a higher lactic
acid percentage (1.14-1.23%) compared to plain yogurt (1.08%).
Significantly higher syneresis percentage (57.19 - 70.32%)
compared to plain yogurt (52.93%) were seen in all fruit enriched
yogurts. The antioxidant activity of plain yogurt (19.16%) was
enhanced by the presence of white and red dragon fruit (24.97-
45.74%). All fruit enriched yogurt showed an increment in total
phenolic content (36.44 - 64.43mg/ml) compared to plain yogurt
(20.25mg/ml). However, the addition of white and red dragon fruit
did not enhance the proteolysis of milk during fermentation.
Therefore, it could be concluded that the addition of white and red
dragon fruit into yogurt enhanced the milk fermentation rate, lactic
acid content, syneresis percentage, antioxidant activity, and total
phenolics content in yogurt.
Abstract: Ten percent of the population will develop plantar
fasciitis (PF) during their lifetime. Two million people are treated
yearly accounting for 11-15% of visits to medical professionals.
Treatment ranges from conservative to surgical intervention. The
purpose of this study was to assess the effects of extracorporeal
shockwave therapy (ECSWT) on heel pain, function, range of motion
(ROM), and strength in patients with PF. One hundred subjects were
treated with ECSWT and measures were taken before and three
months after treatment. There was significant differences in visual
analog scale scores for pain at rest (p=0.0001); after activity (p=
0.0001) and; overall improvement (p=0.0001). There was also
significant improvement in Lower Extremity Functional Scale scores
(p=0.0001); ankle plantarflexion (p=0.0001), dorsiflexion (p=0.001),
and eversion (p=0.017),and first metatarsophalangeal joint flexion
(p=0.002) and extension (p=0.003) ROM. ECSWT is an effective
treatment improving heel pain, function and ROM in patients with
PF.
Abstract: There have been many variations of technologies that helped educators in teaching & learning. From the past research it is evident that Information Technology significantly increases student participation and interactivity in the classrooms. This research started with a aim to find whether adoption of Wi-Fi environment by Malaysian Higher Educational Institutions (HEI) can benefit students and staff equally. The study was carried out in HEI-s of Klang Valley, Malaysia and the data is gathered through paper based surveys. A sample size of 237 units were randomly selected from 5 higher educational institutions in the Klang Valley using the Stratified Random sampling method and from the analysis of the data, it was found that the implementation of wireless technologies in HEIs have created lot of opportunities and also challenges.
Abstract: Anti-allergic effects of royal jelly were evaluated in a human-like mouse model of atopic dermatitis. NC/Nga mice were cutaneously applied with royal jelly for 6 weeks. Royal jelly-treated mice exhibited lower levels of serum total immunoglobulin E in comparison with controls. We found that the treatment decreased (11% to the control) expression of mRNA for aquaporin-3, which is involved in the modulation of epidermal hydration. Microarray analysis revealed more than 10-fold changes in the expression of several genes, such as transglutaminase 2, repetin, and keratins. In normal human epidermal keratinocytes, royal jelly extract suppressed interleukin-8 elevation induced by TNF-α and interferon-γ, suggesting direct anti-inflammatory activity in keratinocytes. Collectively, topical application of royal jelly may be useful for amelioration of lesions and inflammation in atopic dermatitis.
Abstract: Mostly the real life signals are time varying in nature. For proper characterization of such signals, time-frequency representation is required. The STFT (short-time Fourier transform) is a classical tool used for this purpose. The limitation of the STFT is its fixed time-frequency resolution. Thus, an enhanced version of the STFT, which is based on the cross-level sampling, is devised. It can adapt the sampling frequency and the window function length by following the input signal local variations. Therefore, it provides an adaptive resolution time-frequency representation of the input. The computational complexity of the proposed STFT is deduced and compared to the classical one. The results show a significant gain of the computational efficiency and hence of the processing power. The processing error of the proposed technique is also discussed.
Abstract: Among the many promising nanomaterials with antifungal properties, metal nanoparticles (silver nanoparticles) stand out due to their high chemical activity. Therefore, the aim of this study was to evaluate the effect of silver nanoparticles (AgNPs) against Phomopsis sp. AgNPs were synthesized by silver nitrate reduction with sodium citrate and stabilized with ammonia. The synthesized AgNPs have further been characterized by UV/Visible spectroscopy, Biophysical techniques like Dynamic light scattering (DLS) and Scanning Electron Microscopy (SEM). The average diameter of the prepared silver colloidal nanoparticles was about 52 nm. Absolute inhibitions (100%) were observed on treated with a 270 and 540 µg ml-1 concentration of AgNPs. The results from the study of the AgNPs antifungal effect are significant and suggest that the synthesized silver nanoparticles may have an advantage compared with conventional fungicides.
Abstract: This study investigates the in-situ regeneration of deactivated Pt-Pd catalyst in a laboratory-scale catalysis reactor. Different regeneration conditions are tested and the activity and characteristics of regenerated catalysts are analyzed. Experimental results show that the conversion efficiencies of C3H6 by different regenerated Pt-Pd catalysts were significantly improved from 77%, 55% and 41% to 86%, 98% and 99%, respectively. The best regeneration conditions was 52ppm ozone, 500oC, and 10min. Regeneration temperature has more influences than ozone concentration and regeneration time. With the comparisons of characteristics of deactivated catalyst and regenerated catalyst, the major poison species (carbon, metals, chloride, and sulfate) on the spent catalysts can be effectively removed by ozone regeneration.
Abstract: For the past thirty years the Malaysian economy has been said to contribute well to the progress of the nations. However, the intensification of global economy activity and the extensive use of Information Communication Technologies (ICTs) in recent years are challenging government-s effort to further develop Malaysian society. The competition posed by the low wage economies such as China and Vietnam have made the government realise the importance of engaging in high-skill and high technology industries. It is hoped this will be the basis of attracting more foreign direct investment (FDI) in order to help the country to compete in globalised world. Using Vision 2020 as it targeted vision, the government has decided to engage in the use of ICTs and introduce many policies pertaining to it. Mainly based on the secondary analysis approach, the findings show that policy pertaining to ICTs in Malaysia contributes to economic growth, but the consequences of this have resulted in greater division within society. Although some of the divisions such as gender and ethnicity are narrowing down, the gap in important areas such as regions and class differences is becoming wider. The widespread use of ICTs might contribute to the further establishment of democracy in Malaysia, but the increasing number of foreign entities such as FDI and foreign workers, cultural hybridisation and to some extent cultural domination are contributing to neocolonialism in Malaysia. This has obvious consequences for the government-s effort to create a Malaysian national identity. An important finding of this work is that there are contradictions within ICT policy between the effort to develop the economy and society.
Abstract: Regression testing is a maintenance activity applied to
modified software to provide confidence that the changed parts are
correct and that the unchanged parts have not been adversely affected
by the modifications. Regression test selection techniques reduce the
cost of regression testing, by selecting a subset of an existing test
suite to use in retesting modified programs. This paper presents the
first general regression-test-selection technique, which based on code
and allows selecting test cases for any programs written in any
programming language. Then it handles incomplete program. We
also describe RTSDiff, a regression-test-selection system that
implements the proposed technique. The results of the empirical
studied that performed in four programming languages java, C#, Cµ
and Visual basic show that the efficiency and effective in reducing
the size of test suit.
Abstract: This research studied the hypoglycemic effect of
water soluble polysaccharide (WSP) extracted from yam (Dioscorea
hispida) tuber by three different methods: aqueous extraction, papain
assisted extraction, and tempeh inoculums assisted extraction. The
two later extraction methods were aimed to remove WSP binding
protein to have more pure WSP. The hypoglycemic activities were
evaluated by means in vivo test on alloxan induced hyperglycemic
rats, glucose response test (GRT), in situ glucose absorption test
using everted sac, and short chain fatty acids (SCFAs) analysis. All
yam WSP extracts exhibited ability to decrease blood glucose level in
hyperglycemia condition as well as inhibited glucose absorption and
SCFA formation. The order of hypoglycemic activity was tempeh
inoculums assisted- >papain assisted- >aqueous WSP extracts. GRT
and in situ glucose absorption test showed that order of inhibition
was papain assisted- >tempeh inoculums assisted- >aqueous WSP
extracts. Digesta of caecum of yam WSP extracts oral fed rats had
more SCFA than control. Tempeh inoculums assisted WSP extract
exhibited the most significant hypoglycemic activity.
Abstract: Heat pipes are two-phase heat transfer devices with
high effective thermal conductivity. Due to the high heat transport
capacity, heat exchanger with heat pipes has become much smaller
than traditional heat exchangers in handling high heat fluxes. With
the working fluid in a heat pipe, heat can be absorbed on the
evaporator region and transported to the condenser region where the
vapour condenses releasing the heat to the cooling media. Heat pipe
technology has found increasing applications in enhancing the
thermal performance of heat exchangers in microelectranics, energy
saving in HVAC systems for operating rooms,surgery centers, hotels,
cleanrooms etc, temperature regulation systems for the human body
and other industrial sectors. Development activity in heat pipe and
thermosyphon technology in asia in recent years is surveyed. Some
new results obtained in Australia and other countries are also
included.
Abstract: Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.
Abstract: Phytases are enzymes used as an important component
in monogastric animals feeds in order to improve phosphorous
availability, since it is not readily assimilated by these animals in the
form of the phytate presented in plants and grains. As these enzymes
are used in industrial activities, they must retain its catalytic activities
during a certain storage period. This study presents information about
the stability of 4 different phytases, produced by four macromycetes
fungi through solid-state fermentation (SSF). There is a lack of data
in literature concerning phytase from macromycetes shelf-life in
storage conditions at room, cooling and freezing temperatures. The 4
phytases from macromycetes still had enzymatic activities around
100 days of storage at room temperature. At cooling temperature in
146 days of studies, the phytase from G. stipitatum was the most
stable with 44% of the initial activity, in U.gds (units per gram of
dried fermented substrate). The freezing temperature was the best
condition storage for phytases from G. stipitatum and T. versicolor.
Each condition provided a study for each mushroom phytase,
totalizing 12 studies. The phytases showed to be stable for a long
period without the addition of additives.
Abstract: Learning is the acquisition of new mental schemata, knowledge, abilities and skills which can be used to solve problems potentially more successfully. The learning process is optimum when it is assisted and personalized. Learning is not a single activity, but should involve many possible activities to make learning become meaningful. Many e-learning applications provide facilities to support teaching and learning activities. One way to identify whether the e-learning system is being used by the learners is through the number of hits that can be obtained from the e-learning system's log data. However, we cannot rely solely to the number of hits in order to determine whether learning had occurred meaningfully. This is due to the fact that meaningful learning should engage five characteristics namely active, constructive, intentional, authentic and cooperative. This paper aims to analyze the e-learning activities that is meaningful to learning. By focusing on the meaningful learning characteristics, we match it to the corresponding Moodle e-learning activities. This analysis discovers the activities that have high impact to meaningful learning, as well as activities that are less meaningful. The high impact activities is given high weights since it become important to meaningful learning, while the low impact has less weight and said to be supportive e-learning activities. The result of this analysis helps us categorize which e-learning activities that are meaningful to learning and guide us to measure the effectiveness of e-learning usage.
Abstract: Augmented Reality (AR) shows great promises for
its usage as a tool for simulation and verification of design proposal
of new technological systems. Main advantage of augmented reality
application usage is possibility of creation and simulation of new
technological unit before its realization. This may contribute to
increasing of safety and ergonomics and decreasing of economical
aspects of new proposed unit. Virtual model of proposed workcell
could reveal hidden errors which elimination in later stage of new
workcell creation should cause great difficulties. Paper describes
process of such virtual model creation and possibilities of its
simulation and verification by augmented reality tools.
Abstract: In social network analysis the mean nodal degree and
density of the graph can be considered as a measure of the activity of
all actors in the network and this is an important property of a graph
and for making comparisons among networks. Since subjects in a
family or organization are subject to common environment factors, it
is prime interest to study the association between responses.
Therefore, we study the distribution of the mean nodal degree and
density of the graph under correlated binary units. The cross product
ratio is used to capture the intra-units association among subjects.
Computer program and an application are given to show the benefits
of the method.
Abstract: This paper studied the synthesis of monoacylglycerol (monolaurin) by glycerolysis of coconut oil and crude glycerol, catalyzed by Carica papaya lipase. Coconut oil obtained from cold pressed extraction method and crude glycerol obtained from the biodiesel plant in Department of Chemistry, Uttaradit Rajabhat University, Thailand which used oils were used as raw materials for biodiesel production through transesterification process catalyzed by sodium hydroxide. The influences of the following variables were studied: (i) type of organic solvent, (ii) molar ratio of substrate, (iii) reaction temperature, (iv) reaction time, (v) lipase dosage, and (vi) initial water activity of enzyme. High yields in monoacylglycerol (58.35%) were obtained with molar ratio of glycerol to oil at 8:1 in ethanol, temperature was controlled at 45oC for 36 hours, the amount of enzyme used was 20 wt% of oil and initial water activity of enzyme at 0.53.
Abstract: The measurements of 226Ra, 232Th and 40K using
gamma spectrometry and radon concentration and exhalation rates
measurements using solid state nuclear track (LR-115, Type-II
plastic) detectors are used to asses a first order exposure risk for the
persons residing in Fatehbad and Hissar districts of Western Haryana,
India. The concentration of Radium, Thorium and Potassium in the
soil samples varies from 13.37 Bq m-3 to 24.67 Bq m-3, 34.67 Bq m-3
to 67.34 Bq m-3 and 298.78 Bq m-3 to 405.67 Bq m-3 respectively
with average values of 18.78, 47.35 and 361.57 Bq m-3 respectively.
The radium equivalent activity (Raeq) calculated for the same soil
samples varies from 92.72 Bq m-3 to 140.6 Bq m-3 with an average
value of 111.80 Bq m-3. The values of absorbed dose and annual
effective dose (indoors and outdoors) are found to vary from 44.18
nGy h-1 to 65.23 nGy h-1, 0.22 mSv y-1 to 0.32 mSv y-1 and 0.05 mSv
y-1 to 0.08 mSv y-1 respectively. The radon concentration and
exhalation rates have also been reported. The radium equivalent
activities in all the soil samples were found to be lower than the limit
(370 Bq kg-1) set in the Organization for Economic Cooperation and
Development (OECD) report and the value of Hex in all the samples
is less than unity.
Abstract: Normally business changes are made in order to
change a level of activity in some way, whether it is sales, cash flow,
productivity, or product portfolio. When attempts are made to make
such changes, too often the business reverts to the old levels of
activity as soon as management attention is diverted. Risk
management is a field of growing interest to project managers as well
as in general business and organizational management. There are
several approaches used to manage risk in projects and this paper is a
brief outline of some that you might encounter, with an indication of
their strengths and weaknesses.