Abstract: Professions are concerned about the public image they
have, and this public image is represented by stereotypes. Research is
needed to understand how accountants are perceived by different
actors in the society in different contexts, which would allow
universities, professional bodies and employers to adjust their
strategies to attract the right people to the profession and their
organizations. We aim to develop in this paper a framework to be
used in empirical testing in different environments to determine and
analyze the accountant-s stereotype. This framework will be useful in
analyzing the nuances associated to the accountant-s image and in
understanding the factors that may lead to uniformity in the
profession and of those leading to diversity from one context
(country, type of countries, region) to another.
Abstract: We have developed a distributed asynchronous Web
based training system. In order to improve the scalability and robustness
of this system, all contents and functions are realized on mobile
agents. These agents are distributed to computers, and they can use
a Peer to Peer network that modified Content-Addressable Network.
In the proposed system, only text data can be included in a exercise.
To make our proposed system more useful, the mechanism that it not
only adapts to multimedia data but also it doesn-t influence the user-s
learning even if the size of exercise becomes large is necessary.
Abstract: This research aimed to find out the determining
factors for ISO 14001 EMS implementation among SMEs in
Malaysia from the Resource based view. A cross-sectional approach
using survey was conducted. A research model been proposed which
comprises of ISO 14001 EMS implementation as the criterion
variable while physical capital resources (i.e. environmental
performance tracking and organizational infrastructures), human
capital resources (i.e. top management commitment and support,
training and education, employee empowerment and teamwork) and
organizational capital resources (i.e. recognition and reward,
organizational culture and organizational communication) as the
explanatory variables. The research findings show that only
environmental performance tracking, top management commitment
and support and organizational culture are found to be positively and
significantly associated with ISO 14001 EMS implementation. It is
expected that this research will shed new knowledge and provide a
base for future studies about the role played by firm-s internal
resources.
Abstract: This paper deals principally with the socio-economic impact on the local Iban community in Mukah Division, Sarawak; with the commencement of the open-cut coal mining industry since 2003. To-date there are no actual studies being carried out by either the public or private sector to truly analyze how the Iban community is coping with the advent of a large influx of cash into their society. The Iban community has traditionally been practicing shifting cultivation and farming of domesticated animals; with a portion of the younger generation working as laborers and professional. This paper represents the views and observations of the author supported by some statistical facts extracted from published articles and non-published reports. The paper deals primarily in the following areas: • Background of the coal mining industry in Mukah Division, Sarawak; • Benefits of the coal mining industry towards the Iban community; • Issues / Problems arise in the Iban community because of the presence of the coal mining industry; and • Possible actions that need to be taken to overcome these issues/ problems.
Abstract: Detecting protein-protein interactions is a central problem in computational biology and aberrant such interactions may have implicated in a number of neurological disorders. As a result, the prediction of protein-protein interactions has recently received considerable attention from biologist around the globe. Computational tools that are capable of effectively identifying protein-protein interactions are much needed. In this paper, we propose a method to detect protein-protein interaction based on substring similarity measure. Two protein sequences may interact by the mean of the similarities of the substrings they contain. When applied on the currently available protein-protein interaction data for the yeast Saccharomyces cerevisiae, the proposed method delivered reasonable improvement over the existing ones.
Abstract: The main purpose of this research paper was to study
the requirements for human capital development in order to be ready
for ASEAN Community. Thai education institutions are encountering
a challenging course of change to be effective members of ASEAN
Economic Community (AEC) in 2015. It was vital that everyone and
every organization participate in the process of becoming part of the
ASEAN community, a pluralistic society. Thai universities will be
required to partake in the human capital development in a variety of
fields. In order to assist the whole nation to enhance potential
development, there was a need to collaborate with other ASEAN
leading universities to do researches to ameliorate the qualifications
and capabilities of university management, administers, professors,
and staffs.
Abstract: The increasing interest in plant sterol enriched foods
is due to the fact that they reduce blood cholesterol concentrations
without adverse side effects. In this context, enriched foods with
phytosterols may be helpful in protecting population against
atherosclerosis and cardiovascular diseases. The aim of the present
work was to evaluate in a population of Viseu, Portugal, the
consumption habits low-fat, plant sterol-enriched yoghurt. For this
study, 577 inquiries were made and the sample was randomly
selected for people shopping in various supermarkets. The
preliminary results showed that the biggest consumers of these
products were women aged 45 to 65 years old. Most of the people
who claimed to buy these products consumed them once a day. Also,
most of the consumers under antidyslipidemic therapeutics noticed
positive effects on hypercholesterolemia.
Abstract: The nanosized polymeric micelles release the drug
due to acoustic cavitation, which is enhanced in dual frequency
ultrasonic fields. In this study, adult female Balb/C mice were
transplanted with spontaneous breast adenocarcinoma tumors and
were injected with a dose of 1.3 mg/kg doxorubicin in one of three
forms: free doxorubicin, micellar doxorubicin without sonication and
micellar doxorubicin with sonication. To increase cavitation yield,
the tumor region was sonicated with low level dual frequency of 3
MHz and 28 kHz. The animals were sacrificed 24 h after injection,
and their tumor, heart, spleen, liver, kidneys and plasma were
separated and homogenized. The drug content in their tumor, heart,
spleen, liver, kidneys and plasma was determined using tissue
fluorimetry. The results show that in the group that received micellar
doxorubicin with sonication, the drug concentration in the tumor
tissue was nine and three times higher than in the free doxorubicin
group and the micellar doxorubicin without sonication group,
respectively. In the micellar doxorubicin with sonication group, the
drug concentration in other tissues was lower than other groups
(p
Abstract: Co-integration models the long-term, equilibrium relationship of two or more related financial variables. Even if cointegration is found, in the short run, there may be deviations from the long run equilibrium relationship. The aim of this work is to forecast these deviations using neural networks and create a trading strategy based on them. A case study is used: co-integration residuals from Australian Bank Bill futures are forecast and traded using various exogenous input variables combined with neural networks. The choice of the optimal exogenous input variables chosen for each neural network, undertaken in previous work [1], is validated by comparing the forecasts and corresponding profitability of each, using a trading strategy.
Abstract: For fire safety purposes, the fire resistance and the
structural behavior of reinforced concrete members are assessed to
satisfy specific fire performance criteria. The available prescribed
provisions are based on standard fire load. Under various fire
scenarios, engineers are in need of both heat transfer analysis and
structural analysis. For heat transfer analysis, the study proposed a
modified finite difference method to evaluate the temperature profile
within a cross section. The research conducted is limited to concrete
sections exposed to a fire on their one side. The method is based on
the energy conservation principle and a pre-determined power
function of the temperature profile. The power value of 2.7 is found
to be a suitable value for concrete sections. The temperature profiles
of the proposed method are only slightly deviate from those of the
experiment, the FEM and the FDM for various fire loads such as
ASTM E 119, ASTM 1529, BS EN 1991-1-2 and 550 oC. The
proposed method is useful to avoid incontinence of the large matrix
system of the typical finite difference method to solve the
temperature profile. Furthermore, design engineers can simply apply
the proposed method in regular spreadsheet software.
Abstract: The volume of XML data exchange is explosively increasing, and the need for efficient mechanisms of XML data management is vital. Many XML storage models have been proposed for storing XML DTD-independent documents in relational database systems. Benchmarking is the best way to highlight pros and cons of different approaches. In this study, we use a common benchmarking scheme, known as XMark to compare the most cited and newly proposed DTD-independent methods in terms of logical reads, physical I/O, CPU time and duration. We show the effect of Label Path, extracting values and storing in another table and type of join needed for each method's query answering.
Abstract: The present work analyses different parameters of pressure die casting to minimize the casting defects. Pressure diecasting is usually applied for casting of aluminium alloys. Good surface finish with required tolerances and dimensional accuracy can be achieved by optimization of controllable process parameters such as solidification time, molten temperature, filling time, injection pressure and plunger velocity. Moreover, by selection of optimum process parameters the pressure die casting defects such as porosity, insufficient spread of molten material, flash etc. are also minimized. Therefore, a pressure die casting component, carburetor housing of aluminium alloy (Al2Si2O5) has been considered. The effects of selected process parameters on casting defects and subsequent setting of parameters with the levels have been accomplished by Taguchi-s parameter design approach. The experiments have been performed as per the combination of levels of different process parameters suggested by L18 orthogonal array. Analyses of variance have been performed for mean and signal-to-noise ratio to estimate the percent contribution of different process parameters. Confidence interval has also been estimated for 95% consistency level and three conformational experiments have been performed to validate the optimum level of different parameters. Overall 2.352% reduction in defects has been observed with the help of suggested optimum process parameters.
Abstract: Some quality control tools use non metric subjective information coming from experts, who qualify the intensity of relations existing inside processes, but without quantifying them. In this paper we have developed a quality control analytic tool, measuring the impact or strength of the relationship between process operations and product characteristics. The tool includes two models: a qualitative model, allowing relationships description and analysis; and a formal quantitative model, by means of which relationship quantification is achieved. In the first one, concepts from the Graphs Theory were applied to identify those process elements which can be sources of variation, that is, those quality characteristics or operations that have some sort of prelacy over the others and that should become control items. Also the most dependent elements can be identified, that is those elements receiving the effects of elements identified as variation sources. If controls are focused in those dependent elements, efficiency of control is compromised by the fact that we are controlling effects, not causes. The second model applied adapts the multivariate statistical technique of Covariance Structural Analysis. This approach allowed us to quantify the relationships. The computer package LISREL was used to obtain statistics and to validate the model.
Abstract: Optical 3D measurement of objects is meaningful in
numerous industrial applications. In various cases shape acquisition
of weak textured objects is essential. Examples are repetition parts
made of plastic or ceramic such as housing parts or ceramic bottles as
well as agricultural products like tubers. These parts are often
conveyed in a wobbling way during the automated optical inspection.
Thus, conventional 3D shape acquisition methods like laser scanning
might fail. In this paper, a novel approach for acquiring 3D shape of
weak textured and moving objects is presented. To facilitate such
measurements an active stereo vision system with structured light is
proposed. The system consists of multiple camera pairs and auxiliary
laser pattern generators. It performs the shape acquisition within one
shot and is beneficial for rapid inspection tasks. An experimental
setup including hardware and software has been developed and
implemented.
Abstract: Nagaland, the 16th state of India in order of
statehood, is situated between 25° 6' and 27° 4' latitude north and
between 93º 20' E and 95º 15' E longitude of equator in the North
Eastern part of the India. Endowed with varied topography, soil and
agro climatic conditions it is known for its potentiality to grow all
most all kinds of horticultural crops. Pineapple being grown since
long organically by default is one of the most promising crops of the
state with emphasis being laid for commercialization by the
government of Nagaland. In light of commercialization, globalization
and scope of setting small-scale industries, a research study was
undertaken to examine the socio-economic and personal
characteristics, entrepreneurial characteristics and attitude of the
pineapple growers towards improved package of practices of
pineapple cultivation. The study was conducted in Medziphema
block of Dimapur district of the Nagaland state of India following ex
post facto research design. Ninety pineapple growers were selected
from four different villages of Medziphema block based on
proportionate random selection procedure. Findings of the study
revealed that majority of the respondents had medium level of
entrepreneurial characteristics in terms of knowledge level, risk
orientation, self confidence, management orientation, farm decision
making ability and leadership ability and most of them had
favourable attitude towards improved package of practices of
pineapple cultivation. The variables age, education, farm size, risk
orientation, management orientation and sources of information
utilized were found important to influence the attitude of the
respondents. The study revealed that favourable attitude and
entrepreneurial characteristics of the pineapple cultivators might be
harnessed for increased production of pineapple in the state thereby
bringing socio economic upliftment of the marginal and small-scale
farmers.
Abstract: Horseradish (Armoracia rusticana) is a perennial herb belonging to the Brassicaceae family and contains biologically active substances. The aim of the current research was to determine best method for extraction of phenolic compounds from horseradish roots showing high antiradical activity. Three genotypes (No. 105; No. 106 and variety ‘Turku’) of horseradish roots were extracted with eight different solvents: n-hexane, ethyl acetate, diethyl ether, 2-propanol, acetone, ethanol (95%), ethanol / water / acetic acid (80/20/1 v/v/v) and ethanol / water (80/20 by volume) using two extraction methods (conventional and Soxhlet). As the best solvents ethanol and ethanol / water solutions can be chosen. Although in Soxhlet extracts TPC was higher, scavenging activity of DPPH˙ radicals did not increase. It can be concluded that using Soxhlet extraction method more compounds that are not effective antioxidants.
Abstract: This paper proposes the hypothesis that multilateralism and regionalism are complementary, and that regional income convergence is likely with a like minded and committed regionalism that often has links geographically and culturally. The association between international trade, income per capita, and regional income convergence in founder members of ASEAN and SAARC, is explored by applying the Lumsdaine, and Papell approach. The causal relationships between the above variables are also studied in respective trade blocs by using Granger causality tests. The conclusion is that global reforms have had a greater impact on increasing trade for both trade blocs and induced convergence only in ASEAN-5 countries. The experience of ASEAN countries shows a two-way causal relationship between the flow from trade to regional income convergence, and vice versa. There is no evidence in SAARC countries for income convergence and causality.
Abstract: To minimize power losses, it is important to
determine the location and size of local generators to be placed in
unbalanced power distribution systems. On account of some inherent
features of unbalanced distribution systems, such as radial structure,
large number of nodes, a wide range of X/R ratios, the conventional
techniques developed for the transmission systems generally fail on
the determination of optimum size and location of distributed
generators (DGs). This paper presents a simple method for
investigating the problem of contemporaneously choosing best
location and size of DG in three-phase unbalanced radial distribution
system (URDS) for power loss minimization and to improve the
voltage profile of the system. Best location of the DG is determined
by using voltage index analysis and size of DG is computed by
variational technique algorithm according to available standard size
of DGs. This paper presents the results of simulations for 25-bus and
IEEE 37- bus Unbalanced Radial Distribution system.
Abstract: In this paper we propose an NLP-based method for
Ontology Population from texts and apply it to semi automatic
instantiate a Generic Knowledge Base (Generic Domain Ontology) in
the risk management domain. The approach is semi-automatic and
uses a domain expert intervention for validation. The proposed
approach relies on a set of Instances Recognition Rules based on
syntactic structures, and on the predicative power of verbs in the
instantiation process. It is not domain dependent since it heavily
relies on linguistic knowledge.
A description of an experiment performed on a part of the
ontology of the PRIMA1 project (supported by the European
community) is given. A first validation of the method is done by
populating this ontology with Chemical Fact Sheets from
Environmental Protection Agency2. The results of this experiment
complete the paper and support the hypothesis that relying on the
predicative power of verbs in the instantiation process improves the
performance.
Abstract: Academia-industry relationship is not like that of
technology donator-acceptor, but is of interactive and collaborative
nature, acknowledging and ensuring mutual respect for each other-s
role and contributions with an eye to attaining the true purpose of
such relationships, namely, bringing about research-outcome
synergy. Indeed, academia-industry interactions are a system that
requires active and collaborative participations of all the
stakeholders.
This paper examines various issues associated with academic
institutions and industry collaboration with special attention to the
nature of resources and potentialities of stakeholders in the context of
knowledge management. This paper also explores the barriers of
academia-industry interaction. It identifies potential areas where
industry-s participation with academia would be most effective for
synergism. Lastly, this paper proposes an integrated model of several
new collaborative approaches that are possible, mainly in the Indian
scenario to strengthen academia-industry interface.