Abstract: Highly developed technology and highly competitive
global market highlight the important role of competitive advantages
and operation performances in sustainable company operation.
Activity-Based Costing (ABC) provides accurate operation cost and
operation performance information. Rich literatures provide relevant
research with cases study on Activity-Based Costing application, but
the research on cause relationship between key success factors and its
specific outcome, such as profitability or share market are few. These
relationships provide the ways to handle the key success factors to
achieve the specific outcomes for ensuring to promote the competitive
advantages and operation performances. The main purposes of this
research are exploring the key success paths by Key Success Paths
approach which will lead the ways to apply Activity-Base Costing.
The Key Success Paths is the innovative method which is exploring
the cause relationships and explaining what are the effects of key
success factors to specific outcomes of Activity-Based Costing
implementation. The cause relationships between key success factors
and successful specific outcomes are Key Success Paths (KSPs). KSPs
are the guidelines to lead the cost management strategies to achieve the
goals of competitive advantages and operation performances. The
research findings indicate that good management system design may
affect the well outcomes of Activity-Based Costing application and
achieve to outstanding competitive advantage, operating performance
and profitability as well by KSPs exploration.
Abstract: Recovering resources from water purification sludge
(WPS) have been gradually stipulated in environmental protection
laws and regulations in many nations. Hence, reusing the WPS is
becoming an important topic, and recovering alum from WPS is one of
the many practical alternatives. Most previous research efforts have
been conducted on studying the amphoteric characteristic of aluminum
hydroxide for investigating the optimum pH range to dissolve the
Al(III) species from WPS, but it has been lack of reaction kinetics or
mechanisms related discussion. Therefore, in this investigation, water
purification sludge (WPS) solution was broken by ultrasound to make
particle size of reactants smaller, specific surface area larger.
According to the reaction kinetics, these phenomena let the dissolved
aluminum salt quantity increased and the reaction rate go faster.
Abstract: At a global level, water stewardship, water stress and
water security are crucial factors in tourism planning and
development considerations. Challenges associated with water is of
particular concern to the Maldives as there is limited availability of
freshwater, high dependency on desalinated water, and high unit cost
associated with desalinating water. While the Maldives is promoted
as an example of sustainable tourism, a key sustainability challenge
facing tourism dependent communities is the efficient use and
management of available water resources. A water crisis event in the
capital island of Maldives highlighted how precarious water related
issues are in this tourism dependent destination. Applying
netnography, the focus of this working paper is to present community
perceptions of how government policies addressed Malé Water and
Sewerage Company (MWSC) water crisis event.
Abstract: It is quite essential to investigate the causes of
pavement deterioration in order to select the proper maintenance
technique. The objective of this study was to identify factors cause
deterioration of recently constructed roads in Khartoum state. A
comprehensive literature concerning the factors of road deterioration,
common road defects and their causes were reviewed. Three major
road projects with different deterioration reasons were selected for
this study. The investigation involved field survey and laboratory
testing on those projects to examine the existing pavement
conditions. The results revealed that the roads investigated
experienced severe failures in the forms of cracks, potholes, and
rutting in the wheel path. The causes of those failures were found
mainly linked to poor drainage, traffic overloading, expansive
subgrade soils, and the use of low quality materials in construction.
Based on the results, recommendations were provided to help
highway engineers in selecting the most effective repair techniques
for specific kinds of distresses.
Abstract: Globally, many women are still disadvantaged when it
comes to business opportunities. Entrepreneurship development
programs, specifically designed to assist women entrepreneurs, are
assisting in solving this problem to a certain extent. The purpose of
this study is to identify the factors that motivate females to start their
own business. Females, from three different groups (2013, 2014 and
2015), who were all enrolled in a short learning program specifically
designed for women in early start-up stage or intending to start a
business, were asked what motivated them to start a business. The
results indicated that, from all three groups, the majority of the
women wanted to start a business to be independent and have
freedom and to add towards a social goal. The results further
indicated that in general, women would enter into entrepreneurship
activity due to pull factors rather than push factors.
Abstract: In order to be competitive, companies have to reduce
their production costs while meeting increasing quality requirements.
Therefore, companies try to plan their assembly processes as detailed
as possible. However, increasing product individualization leading to
a higher number of variants, smaller batch sizes and shorter product
life cycles raise the question to what extent the effort of detailed
planning is still justified. An important approach in this field of
research is the concept of determining the economic planning depth
for assembly process planning based on production specific
influencing factors. In this paper first solution hypotheses as well as a
first draft of the resulting method will be presented.
Abstract: The education sector is constantly faced with rapid
changes in technologies in terms of ensuring that the curriculum is up
to date and in terms of making sure that students are aware of these
technological changes. This challenge can be seen as the motivation
for this study, which is to examine the factors affecting computing
students’ awareness of the latest Information Technologies (ICTs).
The aim of this study is divided into two sub-objectives which are:
the selection of relevant theories and the design of a conceptual
model to support it as well as the empirical testing of the designed
model. The first objective is achieved by a review of existing
literature on technology adoption theories and models. The second
objective is achieved using a survey of computing students in the four
universities of the KwaZulu-Natal province of South Africa. Data
collected from this survey is analyzed using Statistical package for
the Social Science (SPSS) using descriptive statistics, ANOVA and
Pearson correlations. The main hypothesis of this study is that there is
a relationship between the demographics and the prior conditions of
the computing students and their awareness of general ICT trends and
of Digital Switch Over (DSO) a new technology which involves the
change from analog to digital television broadcasting in order to
achieve improved spectrum efficiency. The prior conditions of the
computing students that were considered in this study are students’
perceived exposure to career guidance and students’ perceived
curriculum currency. The results of this study confirm that gender,
ethnicity, and high school computing course affect students’
perceived curriculum currency while high school location affects
students’ awareness of DSO. The results of this study also confirm
that there is a relationship between students prior conditions and their
awareness of general ICT trends and DSO in particular.
Abstract: Polycyclic Aromatic Hydrocarbons (PAHs) are
formed mainly because of incomplete combustion of organic
materials during industrial, domestic activities or natural occurrence.
Their toxicity and contamination of terrestrial and aquatic ecosystem
have been established. However, with limited validity index, previous
research has focused on PAHs isomer pair ratios of variable
physicochemical properties in source identification. The objective of
this investigation was to determine the empirical validity of Pearson
Correlation Coefficient (PCC) and Cluster Analysis (CA) in PAHs
source identification along soil samples of different land uses.
Therefore, 16 PAHs grouped, as Endocrine Disruption Substances
(EDSs) were determined in 10 sample stations in top and sub soils
seasonally. PAHs was determined the use of Varian 300 gas
chromatograph interfaced with flame ionization detector. Instruments
and reagents used are of standard and chromatographic grades
respectively. PCC and CA results showed that the classification of
PAHs along pyrolitic and petrogenic organics used in source
signature is about the predominance PAHs in environmental matrix.
Therefore, the distribution of PAHs in the studied stations revealed
the presence of trace quantities of the vast majority of the sixteen
PAHs, which may ultimately inhabit the actual source signature
authentication. Therefore, factors to be considered when evaluating
possible sources of PAHs could be; type and extent of bacterial
metabolism, transformation products/substrates, and environmental
factors such as salinity, pH, oxygen concentration, nutrients, light
intensity, temperature, co-substrates, and environmental medium are
hereby recommended as factors to be considered when evaluating
possible sources of PAHs.
Abstract: The paper is focused to the evaluation railway tracks
in the Slovakia by using Multi-Criteria method. Evaluation of railway
tracks has important impacts for the assessment of investment in
technical equipment. Evaluation of railway tracks also has an
important impact for the allocation of marshalling yards. Marshalling
yards are in transport model as centers for the operation assigned
catchment area. This model is one of the effective ways to meet the
development strategy of the European Community's railways. By
applying this model in practice, a transport company can guarantee a
higher quality of service and then expect an increase in performance.
The model is also applicable to other rail networks. This model
supplements a theoretical problem of train formation problem of new
ways of looking at evaluation of factors affecting the organization of
wagon flows.
Abstract: The importance of agribusiness development is
proved in accordance with the trends in the agricultural sector of
Georgia. Agribusiness environment and the consequences of the
agricultural reforms are evaluated. The factors hindering the
development of agribusiness are revealed and the ways for
overcoming these problems are suggested. SWOT analysis is done in
order to identify the needs of agribusiness. The needs of agribusiness
development in Georgia are evaluated by priorities: prevention of
diseases and reduction of the harm caused by these diseases,
accessibility of long-term agricultural loans with low interest rates,
improving qualification of farmers, the level of education and usage
of modern technologies, changes in legislation, accessibility to high
quality agricultural machinery, and the development of infrastructure.
Based on the outcomes of the research, agribusiness development
strategies in Georgia are suggested and appropriate priorities of
economic policy are determined. Conclusions are made and based on
these conclusions, some recommendations are suggested.
Abstract: This study was conducted to investigate the
psychological variables motivating sport participation and
involvement among student-athletes of tertiary institutions in southwest
Nigeria. One thousand three hundred and fifty (N-1350) studentathletes
were randomly selected in all sports from nine tertiary
institutions in south-west Nigeria. These tertiary institutions include
University of Lagos, Lagos State University, Obafemi Awolowo
University, Osun State University, University of Ibadan, University
of Agriculture Abeokuta, Federal University of Technology
Akungba, University of Ilorin, and Kwara State University. The
descriptive survey research method was adopted while a self
developed validated Likert type questionnaire named Sport
Participation Scale (SPS) was used to elicit opinion from
respondents. The test-retest reliability value obtained for the
instrument, using Pearson Product Moment Correlation Co-efficient
was 0.96. Out of the one thousand three hundred and fifty (N-1350)
questionnaire administered, only one thousand two hundred and five
(N-1286) were correctly filled, coded and analysed using inferential
statistics of Chi-Square (X2) while all the tested hypotheses were set
at. 05 alpha level. Based on the findings of this study, the result
revealed that several psychological factors influence student athletes
to continue participation in sport one which includes love for the
game, famous athletes as role model and family support. However,
the analysis further revealed that the stipends the student-athletes get
from their universities have no influence on their participation and
involvement in sport.
Abstract: Introduction: The process to build a better safety
culture, methods of error analysis, and preventive measures, starts
with an understanding of the effects when human factors engineering
refer to remote microscopic diagnosis in surgery and specially in
organ transplantation for the remote evaluation of the grafts. It has
been estimated that even in well-organized transplant systems an
average of 8% to 14% of the grafts (G) that arrive at the recipient
hospitals may be considered as diseased, injured, damaged or
improper for transplantation. Digital microscopy adds information on
a microscopic level about the grafts in Organ Transplant (OT), and
may lead to a change in their management. Such a method will
reduce the possibility that a diseased G, will arrive at the recipient
hospital for implantation. Aim: Ergonomics of Digital Microscopy
(DM) based on virtual slides, on Telemedicine Systems (TS) for
Tele-Pathological (TPE) evaluation of the grafts (G) in organ
transplantation (OT). Material and Methods: By experimental
simulation, the ergonomics of DM for microscopic TPE of Renal
Graft (RG), Liver Graft (LG) and Pancreatic Graft (PG) tissues is
analyzed. In fact, this corresponded to the ergonomics of digital
microscopy for TPE in OT by applying Virtual Slide (VS) system for
graft tissue image capture, for remote diagnoses of possible
microscopic inflammatory and/or neoplastic lesions. Experimentation
included: a. Development of an OTE-TS similar Experimental
Telemedicine System (Exp.-TS), b. Simulation of the integration of
TS with the VS based microscopic TPE of RG, LG and PG applying
DM. Simulation of the DM based TPE was performed by 2
specialists on a total of 238 human Renal Graft (RG), 172 Liver Graft
(LG) and 108 Pancreatic Graft (PG) tissues digital microscopic
images for inflammatory and neoplastic lesions on four electronic
spaces of the four used TS. Results: Statistical analysis of specialist‘s
answers about the ability to diagnose accurately the diseased RG, LG
and PG tissues on the electronic space among four TS (A,B,C,D)
showed that DM on TS for TPE in OT is elaborated perfectly on the
ES of a Desktop, followed by the ES of the applied Exp.-TS. Tablet
and Mobile-Phone ES seem significantly risky for the application of
DM in OT (p
Abstract: Fires is one of the main types of disturbances that
shape ecosystems in the Mediterranean region. However nowadays,
climate alterations towards higher temperatures result on increased
levels of fire intensity, frequency and spread as well as difficulties for
natural regeneration to occur. Thasos Island is one of the Greek
islands that has experienced those problems. Since 1984, a series of
wildfires led to the reduction of forest cover from 61.6% to almost
20%. The negative impacts were devastating in many different
aspects for the island. The absence of plant cover, post-wildfire
precipitation and steep slopes were the major factors that induced
severe soil erosion and intense floods. That also resulted to serious
economic problems to the local communities and the inability of the
burnt areas to regenerate naturally. Despite the substantial amount of
published work regarding Thasos wildfires, there is no information
related to post-wildfire effects on factors such as soil erosion. More
research related to post-fire effects should help to an overall
assessment of the negative impacts of wildfires on land degradation
through processes such as soil erosion and flooding.
Abstract: Hypertension is a common condition causing cardio
and cerebrovascular complications. Portugal has one of the highest
mortality rates from stroke and a high prevalence of hypertension.
Systolic Blood Pressure (SBP) is an important risk factor for
cardiovascular events (myocardial infarction and stroke) and
premature mortality, particularly in the elderly population. The
present study aims to estimate the prevalence of hypertension in a
Portuguese population living in a coastal city and to identify some of
its determinants (namely gender, age, the body mass index and
physical activity frequency). A total of 91 adults who attended three pharmacies of a coastal
city in the center of Portugal, between May and August of 2013 were
evaluated. Attendants who reported to have diabetes or taking
antihypertensive drugs in the 2 previous weeks were excluded from
the study. Sociodemographic factors, BMI, habits of exercise and BP
were assessed. Hypertension was defined as blood pressure ≥140/90
mmHg. The majority of the studied population was constituted by women
(75.8%), with a mean age of 54.2±1.6 years old, married or living in
civil union and that had completed secondary school or had higher
education (40%). They presented a mean BMI of 26.2±4.76 Kg/m2.,
and were sedentary. The mean BP was 127.0±17.77mmHg- 74.69 ±
9.53. In this population we found 4.3% of people with hypertension
and 16.1% with normal high blood pressure. Men exhibit a tendency to present higher systolic blood pressure
values than women. Of all the factors considered, SBP values also
tended to be higher with age and higher BMI values.
Despite the fact that the mean values of SBP did not present values
higher than 140 mmHg we must be concerned because the studied
population is undiagnosed for hypertension. Although this is a preliminary study, it might be a prelude to the
upcoming research about the underlying factors responsible for the
occurrence of SBP.
Abstract: The current study focuses on the seismic design of
offshore pipelines against active faults. After an extensive literature
review of the provisions of the seismic norms worldwide and of the
available analytical methods, the study simulates numerically
(through finite-element modeling and strain-based criteria) the
distress of offshore pipelines subjected to PGDs induced by active
normal and reverse seismic faults at the seabed. Factors, such as the
geometrical properties of the fault, the mechanical properties of the
ruptured soil formations, and the pipeline characteristics, are
examined. After some interesting conclusions regarding the seismic
vulnerability of offshore pipelines, potential cost-effective mitigation
measures are proposed taking into account constructability issues.
Abstract: Countryside has been generally recognized and
regarded as a characteristic symbol which presents in human memory
for a long time. As a result of the change of times, because of it is
failure to meet the growing needs of the growing life and mental
decline, the vast rural area began to decline. But their history feature
image which accumulated by the ancient tradition provides people
with the origins of existence on the spiritual level, such as "identity"
and "belonging", makes people closer to the others in the spiritual and
psychological aspects of a common experience about the past, thus the
sense of a lack of culture caused by the losing of memory symbols is
weakened. So, in the modernization process, how to repair its vitality
and transform and planning it in a sustainable way has become a hot
topics in architectural and urban planning. This paper aims to break
the constraints of disciplines, from the perspective of interdiscipline,
using the research methods of systems science to analyze and discuss
the theories and methods of rural form factors, which based on the
viewpoint of memory in psychology. So we can find a right way to
transform the Rural to give full play to the role of the countryside in
the actual use and the shape of history spirits.
Abstract: One of the challenges that higher education faces is to
find how to approach the sustainability in an inclusive way to the
student within all the different academic areas, how to move the
sustainable development from the abstract field to the operational
field. This research comes from the ecoliteracy and the pedagogical
praxis as tools for rebuilding the teaching processes inside of
universities. The purpose is to determine and describe which are the
factors involved in the process of learning particularly in the
Greenhouse-School Siembra UV. In the Greenhouse-School Siembra UV, of the University of
Veracruz, are cultivated vegetables, medicinal plants and small
cornfields under the usage of eco-technologies such as hydroponics,
Wickingbed and Hugelkultur, which main purpose is the saving of
space, labor and natural resources, as well as function as agricultural
production alternatives in the urban and periurban zones. The sample was formed with students from different academic
areas and who are actively involved in the greenhouse, as well as
institutes from the University of Veracruz and governmental and nongovernmental
departments. This project comes from a pedagogic praxis approach, from filling
the needs that the different professional profiles of the university
students have. All this with the purpose of generate a pragmatic
dialogue with the sustainability. It also comes from the necessity to
understand the factors that intervene in the students’ praxis. In this
manner is how the students are the fundamental unit in the sphere of
sustainability. As a result, it is observed that those University of Veracruz
students who are involved in the Greenhouse-school, Siembra UV,
have enriched in different levels the sense of urban and periurban
agriculture because of the diverse academic approaches they have
and the interaction between them. It is concluded that the ecotechnologies
act as fundamental tools for ecoliteracy in society,
where it is strengthen the nutritional and food security from a
sustainable development approach.
Abstract: The article deals with the readiness of military
professionals for challenging situations. It discusses higher
requirements on the psychical endurance of military professionals
arising from the specific nature of the military occupation, which is
typical for being very difficult to maintain regularity, which is in
accordance with the hygiene of work alternated by relaxation. The
soldier must be able to serve in the long term and constantly intense
performance that goes beyond human tolerance to stress situations. A
challenging situation is always associated with overcoming
difficulties, obstacles and complicated circumstances or using
unusual methods, ways and means to achieve the desired (expected)
objectives, performing a given task or satisfying an important need.
This paper describes the categories of challenging situations, their
classification and characteristics. Attention is also paid to the
formation of personality in challenging situations, coping with stress
in challenging situations, Phases of solutions of stressful situations,
resistance to challenging life situations and its factors. Finally, the
article is focused on increasing the readiness of military professionals
for challenging situations.
Abstract: The last two decades witnessed a movement towards
harmonization of international financial reporting standards (IFRS)
throughout the global economy. This investigation seeks to identify
the factors that could explain the adoption of IFRS by poor
jurisdictions. While there has been a considerable amount of
literature published on the effects and key drivers of IFRS adoption
in both developed and developing countries, little attention has been
paid to jurisdictions with less developed capital markets and low
income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing
a sample of 45 poor jurisdictions between 2008 and 2013, the study
empirically shows that poor jurisdictions are driven by legitimacy
concerns rather than by economic reasoning to adopt an international
accounting perspective. This in turn has implications for the IASB, as
it should seek to influence institutional pressures within a particular
jurisdiction in order to promote IFRS adoption.
Abstract: The use of information technology in education have
changed not only the learners learning style but also the way they
taught, where nowadays learners are connected with diversity of
information sources with means of knowledge available everywhere.
The advantage of network wireless technologies and mobility
technologies used in the education and learning processes lead to
mobile learning as a new model of learning technology. Currently,
most of mobile learning applications are developed for the formal
education and learning environment. Despite the long history and
large amount of research on mobile learning and instruction design
model still there is a need of well-defined process in designing
mobile learning applications. Based on this situation, this paper
emphasizes on identifying instruction design phase’s considerations
and influencing factors in developing mobile learning application.
This set of instruction design steps includes analysis, design,
development, implementation, evaluation and continuous has been
built from a literature study, with focus on standards for learning,
mobile application software quality and guidelines. The effort is part
of an Omani-funded research project investigating the development,
adoption and dissemination of mobile learning in Oman.