Abstract: The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses.
The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.
Abstract: Ultrasonic shot peening (USP) on AALY12 sheet was studied. Several parameters (arc heights, surface roughness, surface topography and micro hardness) with different USP process parameters were measured. The research proposes that radius of curvature of shot peened sheet increases with time and electric current decreasing, while increases with pin diameter increasing, and radius of curvature reaches a saturation level after a specific processing time and electric current. An empirical model of the relationship between radius of curvature and pin diameter, electric current, time was also obtained. The research shows that the increment of surface and vertical micro hardness of material is more obvious with longer time and higher value of electric current, which can be up to 20% and 28% respectively.
Abstract: Keyboard is the most important equipment for computer tasks. However, improper design of keyboard would cause some symptoms like ulnar and/or radial deviations. The research goal of this study was to investigate the optimal size(s) of keycaps to increase efficiency. As shown in the questionnaire pre-study with 49 participants aged from 20 to 44, the most commonly used keyboards were 101-key standard keyboards. Most of the keycap sizes (W×L) were 1.3×1.5 cm and 1.5×1.5 cm. The fingertip breadths of most participants were 1.2 cm. Therefore, in the main study with 18 participants, a standard keyboard with each set of the 3-sized (1.2×1.4 cm, 1.3×1.5 cm, and 1.5×1.5 cm) keycaps were used to investigate their typing efficiency, respectively. The results revealed that the differences between the operating times for using 1.3×1.5 cm and 1.2×1.4 cm keycaps was insignificant while operating times for using 1.5×1.5cm keycaps were significantly longer than for using 1.2×1.4 cm or 1.3×1.5 cm, respectively. As for typing error rate, there was no significant difference.
Abstract: We used 24 Ile de France lambs, weighing between 15 and 32 kg (BW). Treatments were supplemented with concentrate: “in nature” sugarcane (IN), sugarcane hydrolyzed using 0.6% calcium oxide (CaO) under aerobic condition (AER), and sugarcane hydrolyzed using 0.6% CaO under anaerobic condition (ANA), constituting a completely randomized design with eight repetitions per treatment. Lambs were housed in individual stalls and fed into the through, allowing 10% of leftovers. Lambs were slaughtered when body weight reached 32 kg. The following parameters were determined on Longissimu lumborum muscle of hot and cold carcasses: pH and color, 45 minutes and 24 hours after slaughtering. Qualitative analysis of the meat were performed in the loins, water-holding capacity (WHC), cooking loss (CL), and shear force (SF). We used a completely randomized design with three treatments and eight repetitions. Means were compared by Tukey test at 5% significance. A higher value for redness (a*) 45 minutes after slaughter (10.48) were found for lambs fed hydrolyzed under anaerobic conditions sugarcane. The other qualitative characteristics of meat were not affected by treatments (P >0.05). The comparison of meat quality resulting from the treatments shows that it is possible to feed in nature sugarcane to lambs, thus waiving hydrolyses process and the spending with alkalizing agent.
Abstract: The purpose of this paper is to describe the main
characteristics of macroinvertebrate species in response to
environmental forcing factors. Overall, 23 species of Mollusca, 4
species of Arthropods, 3 species of Echinodermata and 3 species of
Annelida were identified at the 9 sampling stations during four
sampling periods. Individual species of Mollusca constituted 36.4%
of the total abundance, followed by Arthropods (27.01%), Annelida
(34.3%) and Echinodermata (2.4%). The results of Kruskal-Wallis
test indicated that a significant difference (p
Abstract: The aim of the current research was to determine
quality parameters changes of dried venison during storage. Protein,
fat and moisture content dynamics as well microbiological quality
was analyzed. For the experiments the meat (0.02×4.00×7.00 cm)
pieces were marinated in “teriyaki sauce” marinade (composition:
teriyaki sauce, sweet and sour sauce, taco sauce, soy sauce, American
BBQ sauce hickory, sesame oil, garlic, garlic salt, tabasco red pepper
sauce) at 4±2°C temperature for 48±1h. Sodium monophosphate
(E339) was also added in part of marinade to improve the meat
textural properties. After marinating, meat samples were dried in
microwave-vacuum drier MUSSON–1, packaged in vacuum pouches
made from polymer film (PA/PE) with barrier properties and storage
for 4 months at 18±1°C temperature in dark place. Dried venison
samples were analyzed after 0, 35, 91 and 112 days of storage.
During the storage total plate counts of dried venison samples
significantly (p
Abstract: Overbooking is an approach of selling more goods or services than available capacities because sellers anticipate that some buyers will not show-up or may cancel their bookings. At present, many airlines deploy overbooking strategy in order to deal with the uncertainty of their customers. Particularly, some airlines sell more cargo capacity than what they have available to freight forwarders with beliefs that some of them will cancel later. In this paper, we propose methods to find the optimal overbooking level of volume and weight for air cargo in order to minimize the total cost, containing cost of spoilage and cost of offloaded. Cancellations of volume and weight are jointly random variables with a known joint distribution. Heuristic approaches applying the idea of weight and volume independency is considered to find an appropriate answer to the full problem. Computational experiments are used to explore the performance of approaches presented in this paper, as compared to a naïve method under different scenarios.
Abstract: This research aims to create a knowledge-based system as a database for self-healthcare analysis, diagnosis of simple illnesses, and the use of Thai herbs instead of modern medicine by using principles of Thai traditional medication theory. These were disseminated by website network programs within Suan Sunandha Rajabhat University. The population used in this study was divided into two groups: the first group consisted of four experts of Thai traditional medication and the second group was 300 website users. The methods used for collecting data were paper questionnaires and poll questionnaires on the website. The statistics used for analyzing data was at an average level. The results were divided into three parts: the first part was the development of a knowledge-based system and the second part was applied programs on website. Both parts could be fulfilled and achieved according to the set goal. The third part was the evaluation of the study: The evaluation of the viewpoints of the experts towards website designs were evaluated at a good level of 4.20. The satisfaction evaluation of the users was found at a good level of average satisfactory level at 4.24. It was found that the young population of those under the age of 16 had less cares about their health than the population of other teenagers, working age adults and those of older age. The research findings should be extended in order to encourage the lifestyle modifications to people of all ages by using the self-healthcare principles.
Abstract: The objective of this research was to study Brand
Position Communication Channel in Brand Building in Rajabhat
University Affecting Decision Making of Higher Education from of
qualitative research and in-depth interview with executive members
Rajabhat University and also quantitative by questionnaires which are
personal data of students, study of the acceptance and the finding of
the information of Rajabhat University, study of pattern or Brand
Position Communication Channel affecting the decision making of
studying in Rajabhat University and the result of the communication
in Brand Position Communication Channel. It is found that online
channel and word of mount are highly important and necessary for
education business since media channel is a tool and the management
of marketing communication to create brand awareness, brand
credibility and to achieve the high acclaim in terms of bringing out
qualified graduates. Also, off-line channel can enable the institution
to survive from the high competition especially in education business
regarding management of the Rajabhat University. Therefore,
Rajabhat University has to communicate by the various
communication channel strategies for brand building for attractive
student to make decision making of higher education.
Abstract: This paper provides an analysis of the insurance cycle in the Republic of Croatia and whether they are affected by catastrophic losses on a global level. In general, it is considered that insurance cycles are particularly pronounced in periods of financial crisis, but are also affected by the growing number of catastrophic losses. They cause the change of insurance cycle and premium growth and intensification and narrowing of the coverage conditions, so these variables move in the same direction and these phenomena point to a new cycle. The main goal of this paper is to determine the existence of insurance cycle in the Republic of Croatia and investigate whether catastrophic losses have an influence on insurance cycles.
Abstract: This research studies the electroplating of zinc coating
in the zinc chloride bath mixed with supercritical CO2. The sodium
fluoride (NaF) was used as the bath additive to change the structure
and property of the coating, and therefore the roughness and corrosion
resistance of the zinc coating was investigated. The surface
characterization was performed using optical microscope (OM), X-ray
diffractometer (XRD), and α-step profilometer. Moreover, the
potentiodynamic polarization measurement in 3% NaCl solution was
employed in the corrosion resistance evaluation. Because of the
emulsification of the electrolyte mixed in Sc-CO2, the electroplated
zinc produced the coating with smoother surface, smaller grain, better
throwing power and higher corrosion resistance. The main role played
by the NaF was to reduce the coating’s roughness and grain size. In
other words, the CO2 mixed with the electrolyte under the supercritical
condition performed the similar function as brighter and leveler in zinc
electroplating to enhance the throwing power and corrosion resistance
of the coating.
Abstract: Digital information is expanding in exponential order in our life. Information that is residing online and offline are stored in huge repositories relating to every aspect of our lives. Getting the required information is a task of retrieval systems. Content based image retrieval (CBIR) is a retrieval system that retrieves the required information from repositories on the basis of the contents of the image. Time is a critical factor in retrieval system and using indexed views with CBIR system improves the time efficiency of retrieved results.
Abstract: Laser beam welding has wide acceptability due to least welding distortion, low labour costs and convenient operation. However, laser welding for dissimilar titanium and aluminium alloys is a new area which is having wider applications in aerospace, aircraft, automotive, electronics and other industries. The present study is concerned with welding parameters namely laser power, welding speed, focusing distance and type of shielding gas and thereby evaluate welding performance of titanium and aluminium alloy thin sheets. This paper reviews the basic concepts associated with different parameters of Ti/Al sheet joint using Laser beam welding.
Abstract: A 3D-conjugate numerical investigation was conducted to predict heat transfer characteristics in a rectangular cross-sectional micro-channel employing simultaneously developing Tow-phase flows. The sole purpose for analyzing two phase flow heat transfer in rectangular micro channel is to pin point what are the different factors affecting this phenomenon. Different methods and techniques have been undertaken to analyze the equations arising constituting the flow of heat from gas phase to liquid phase and vice versa.Different models of micro channels have been identified and analyzed. How the geometry of micro channels affects their activity i.e. of circular and non-circular geometry has also been reviewed. To the study the results average Nusselt no plotted against the Reynolds no has been taken into consideration to study average heat exchange in micro channels against applied heat flux. High heat fluxes up to 140 W/cm2 were applied to investigate micro-channel thermal characteristics.
Abstract: The dry-storage systems of nuclear power plants (NPPs) in Taiwan have become one of the major safety concerns. There are two steps considered in this study. The first step is the verification of the TRACE by using VSC-17 experimental data. The results of TRACE were similar to the VSC-17 data. It indicates that TRACE has the respectable accuracy in the simulation and analysis of the dry-storage systems. The next step is the application of TRACE in the dry-storage system of Kuosheng NPP (BWR/6). Kuosheng NPP is the second BWR NPP of Taiwan Power Company. In order to solve the storage of the spent fuels, Taiwan Power Company developed the new dry-storage system for Kuosheng NPP. In this step, the dry-storage system model of Kuosheng NPP was established by TRACE. Then, the steady state simulation of this model was performed and the results of TRACE were compared with the Kuosheng NPP data. Finally, this model was used to perform the safety analysis of Kuosheng NPP dry-storage system. Besides, FRAPTRAN was used tocalculate the transient performance of fuel rods.
Abstract: The linguistic competence of Thai university students majoring in Business English was examined in the context of knowledge of English language inflection, and also various linguistic elements. Errors analysis was applied to the results of the testing. Levels of errors in inflection, tense and linguistic elements were shown to be significantly high for all noun, verb and adjective inflections. Findings suggest that students do not gain linguistic competence in their use of English language inflection, because of interlanguage interference. Implications for curriculum reform and treatment of errors in the classroom are discussed.
Abstract: The commercial sandcrete block makers in Nigeria use the same cement-sand mix ratio for sandcrete blocks production irrespective of the cement grade. Investigation revealed that the compressive strengths of hollow sandcrete blocks produced with Portland-limestone cement grade 42.5 are higher than the sandcrete blocks produced with cement grade 32.5. The use of stronger sandcrete blocks produced with cement grade 42.5 will ensure the construction of stronger buildings and other sandcrete blocks-based infrastructures and reduce the incessant failure of building and other sandcrete blocks-based infrastructures in Nigeria at no additional cost as both cement grades cost the same amount in Nigeria. It is recommended that the Standards Organisation of Nigeria should create grassroots awareness on the different cement grades in Nigeria and specify that Portland-limestone cement grade 42.5 be used for sandcrete blocks production.
Abstract: The effect of reliability on life-cycle cost, including
initial and maintenance cost of a system is studied. The failure
probability of a component is used to calculate the average
maintenance cost during the operation cycle of the component. The
standard deviation of the life-cycle cost is also calculated as an error
measure for the average life-cycle cost. As a numerical example, the
model is used to study the average life-cycle cost of an electric motor.
Abstract: The aims of this research are to broaden the study on the relationship between emotional intelligence and counterproductive work behavior (CWB). The study sample consisted in 441 Romanian employees from companies all over the country. Data has been collected through web surveys and processed with SPSS. The results indicated an average correlation between the two constructs and their sub variables, employees with a high level of emotional intelligence tend to be less aggressive. In addition, labeling was considered an individual difference which has the power to influence the level of employee aggression. A regression model was used to underline the importance of emotional intelligence together with labeling as predictors of CWB. Results have shown that this regression model enforces the assumption that labeling and emotional intelligence, taken together, predict CWB. Employees, who label themselves as victims and have a low degree of emotional intelligence, have a higher level of CWB.
Abstract: A mechanically-resonant torsional spring scanner was developed in a recent study. Various methods were developed to improve the angular displacement of the scanner while maintaining the scanner frequency. However the effects of rotor magnet radial position on scanner characteristics were not well investigated. In this study, the relationships between the magnet position and the scanner characteristics such as natural frequency, angular displacement and stress level were studied. A finite element model was created and an average deviation of 3.18% was found between the simulation and experimental results, qualifying the simulation results as a guide for further investigations. Three magnet positions on the transverse oscillating suspended plate were investigated by finite element analysis (FEA) and one of the positions were selected as the design position. The magnet position with the longest distance from the twist axis of mirror was selected since it attains minimum stress level, while exceeding the minimum critical flicker frequency and delivering the targeted angular displacement to the scanner.