Abstract: The objective of this paper is to present the process of
change in management accounting in Romania, a former communist
country from Eastern Europe. In order to explain this process, we used
the contingency and institutional theories. We focused on the
following directions: the presentation of the scientific context and
motivation of this research and the case study. We presented the state
of the art in the process of change in the management accounting from
the international and national perspective. We also described the
evolution of management accounting in Romania in the context of
economic and political changes. An important moment was the fall of
communism in 1989. This represents a starting point for a new
economic environment and for new management accounting.
Accordingly, we developed a case study which presented this
evolution. The conclusion of our research was that the changes in the
management accounting system of the company analysed occurred in
the same time with the institutionalisation of some elements (e.g.
degree of competition, training and competencies in management
accounting). The management accounting system was modelled by the
contingencies specific to this company (e.g. environment, industry,
strategy).
Abstract: Microbes have been used to solve environmental
problems for many years. The role of microorganism to sequester,
precipitate or alter the oxidation state of various heavy metals has
been extensively studied. Treatment using microorganism interacts
with toxic metal are very diverse. The purpose of this research is to
remove the mercury using Pseudomonas putida (P. putida), pure
culture ATTC 49128 at optimum growth parameters such as
techniques of culture, acclimatization time and speed of incubator
shaker. Thus, in this study, the optimum growth parameters of P.
putida were obtained to achieve the maximum of mercury removal.
Based on the optimum parameters of P. putida for specific growth
rate, the removal of two different mercury concentration, 1 ppm and
4 ppm were studied. From mercury nitrate solution, a mercuryresistant
bacterial strain which is able to reduce from ionic mercury
to metallic mercury was used to reduce ionic mercury. The overall
levels of mercury removal in this study were between 80% and 89%.
The information obtained in this study is of fundamental for
understanding of the survival of P. putida ATTC 49128 in mercury
solution. Thus, microbial mercury removal is a potential
bioremediation for wastewater especially in petrochemical industries
in Malaysia.
Abstract: Mammography is widely used technique for breast cancer
screening. There are various other techniques for breast cancer screening
but mammography is the most reliable and effective technique. The
images obtained through mammography are of low contrast which
causes problem for the radiologists to interpret. Hence, a high quality
image is mandatory for the processing of the image for extracting any
kind of information from it. Many contrast enhancement algorithms have
been developed over the years. In the present work, an efficient
morphology based technique is proposed for contrast enhancement of
masses in mammographic images. The proposed method is based on
Multiscale Morphology and it takes into consideration the scale of the
structuring element. The proposed method is compared with other stateof-
the-art techniques. The experimental results show that the proposed
method is better both qualitatively and quantitatively than the other
standard contrast enhancement techniques.
Abstract: Driver fatigue is an important factor in the increasing
number of road accidents. Dynamic template matching method was
proposed to address the problem of real-time driver fatigue detection
system based on eye-tracking. An effective vision based approach
was used to analyze the driver’s eye state to detect fatigue. The driver
fatigue system consists of Face detection, Eye detection, Eye
tracking, and Fatigue detection. Initially frames are captured from a
color video in a car dashboard and transformed from RGB into YCbCr
color space to detect the driver’s face. Canny edge operator was used
to estimating the eye region and the locations of eyes are extracted.
The extracted eyes were considered as a template matching for eye
tracking. Edge Map Overlapping (EMO) and Edge Pixel Count
(EPC) matching function were used for eye tracking which is used to
improve the matching accuracy. The pixel of eyeball was tracked
from the eye regions which are used to determine the fatigue state of
the driver.
Abstract: The effect of partially substitution of magnetic
impurity Fe for Cu to the magnetic and transport properties in
electron-doped superconducting cuprates of
Eu1.85+yCe0.15-yCu1-yFeyO4+α-δ (ECCFO) with y = 0, 0.010, 0.020, and
0.050 has been studied, in order to investigate the mechanism of
magnetic and transport properties of ECCFO in normal-state.
Magnetic properties are investigated by DC magnetic-susceptibility
measurements that carried out at low temperatures down to 2 K using a
standard SQUID magnetometer in a magnetic field of 5 Oe on field
cooling. Transport properties addressed to electron mobility, are
extracted from radius of electron localization calculated from
temperature dependence of resistivity. For y = 0, temperature
dependence of dc magnetic-susceptibility (χ) indicated the change of
magnetic behavior from paramagnetic to diamagnetic below 15 K.
Above 15 K, all samples show paramagnetic behavior with the values
of magnetic moment in every volume unit increased with increasing y.
Electron mobility decreased with increasing y.
Abstract: In this study, one of the tools of Islamic financing
known as “Sukuk” a non-interest bearing investment which has
started to be implemented in Turkey and the world as a whole is
discussed. In order to increase the vitality and efficiency of the
economy, by taking lessons from the recent economic crisis new
developments in the banking and investment sector are being
expanded. The purpose of all investors is to obtain more revenue
through the use of capital. The inability of traditional investment
tools to meet the expectations of investors and the interest based
financial system where one investor benefits at the expense of
another there has been the need for a different, reliable and noninterest
bearing financial market that is consistent with the Islamic
rule. As a result an alternative and more reliable interest free
financing tool “Sukuk” rental certificates covering people who are
sensitive to Islamic rules, appeal to all segments, hidden remaining
capital that contributes to the economy, reduce disparities in income
distribution, common risk sharing system of profit and loss sharing
has emerged. Today, for the structural countries by examining the
state of the world market economy the applicability, enactment and
future issues associated with this attractive kind of Islamic finance
namely the “Sukuk” market has been explained.
Abstract: Damage status of RC buildings is greatly influenced
by the characteristics of the imposed ground motion. Peak Ground
Acceleration and frequency contents are considered the main two
factors that affect ground motion characteristics; hence, affecting the
seismic response of RC structures and consequently their damage
state. A detailed investigation on the combined effects of these two
factors on damage assessment of RC buildings is carried out. Twenty
one earthquake records are analyzed and arranged into three groups,
according to their frequency contents. These records are used in an
investigation to define the expected damage state that would be
attained by RC buildings, if subjected to varying ground motion
characteristics. The damage assessment is conducted through
examining drift ratios and damage indices of the overall structure and
the significant structural components of RC building. Base and story
shear of RC building model, are also investigated, for cases when the
model is subjected to the chosen twenty one earthquake records.
Nonlinear dynamic analyses are performed on a 2-dimensional model
of a 12-story RC building.
Abstract: The article proposed intends to analyze the possibility
(and conditions) of a media regulation law in a democratic rule of law
in the twenty-first century. To do so, will be presented initially the
idea of the public sphere (by Jürgen Habermas), showing how it is
presented as an interface between the citizen and the state (or the
private and public) and how important is it in a deliberative
democracy. Based on this paradigm, the traditional perception of the
role of public information (such as system functional element) and on
the possibility of media regulation will be exposed, due to the public
nature of their activity. A critical argument will then be displayed
from two different perspectives: a) the formal function of the current
media information, considering that the digital age has fragmented
the information access; b) the concept of a constructive democracy,
which reduces the need for representation, changing the strategic
importance of the public sphere. The question to be addressed (based
on the comparative law) is if the regulation is justified in a
polycentric democracy, especially when it operates under the digital
age (with immediate and virtual communication). The proposal is to
be presented in the sense that even in a twenty-first century the media
in a democratic rule of law still has an extremely important role and
may be subject to regulation, but this should be on terms very
different (and narrower) from those usually defended.
Abstract: Thousands of organisations store important and
confidential information related to them, their customers, and their
business partners in databases all across the world. The stored data
ranges from less sensitive (e.g. first name, last name, date of birth) to
more sensitive data (e.g. password, pin code, and credit card
information). Losing data, disclosing confidential information or
even changing the value of data are the severe damages that
Structured Query Language injection (SQLi) attack can cause on a
given database. It is a code injection technique where malicious SQL
statements are inserted into a given SQL database by simply using a
web browser. In this paper, we propose an effective pattern
recognition neural network model for detection and classification of
SQLi attacks. The proposed model is built from three main elements
of: a Uniform Resource Locator (URL) generator in order to generate
thousands of malicious and benign URLs, a URL classifier in order
to: 1) classify each generated URL to either a benign URL or a
malicious URL and 2) classify the malicious URLs into different
SQLi attack categories, and a NN model in order to: 1) detect either a
given URL is a malicious URL or a benign URL and 2) identify the
type of SQLi attack for each malicious URL. The model is first
trained and then evaluated by employing thousands of benign and
malicious URLs. The results of the experiments are presented in
order to demonstrate the effectiveness of the proposed approach.
Abstract: The purpose of the paper is to estimate the US small
wind turbines market potential and forecast the small wind turbines
sales in the US. The forecasting method is based on the application of
the Bass model and the generalized Bass model of innovations
diffusion under replacement purchases. In the work an exponential
distribution is used for modeling of replacement purchases. Only one
parameter of such distribution is determined by average lifetime of
small wind turbines. The identification of the model parameters is
based on nonlinear regression analysis on the basis of the annual
sales statistics which has been published by the American Wind
Energy Association (AWEA) since 2001 up to 2012. The estimation
of the US average market potential of small wind turbines (for
adoption purchases) without account of price changes is 57080
(confidence interval from 49294 to 64866 at P = 0.95) under average
lifetime of wind turbines 15 years, and 62402 (confidence interval
from 54154 to 70648 at P = 0.95) under average lifetime of wind
turbines 20 years. In the first case the explained variance is 90,7%,
while in the second - 91,8%. The effect of the wind turbines price
changes on their sales was estimated using generalized Bass model.
This required a price forecast. To do this, the polynomial regression
function, which is based on the Berkeley Lab statistics, was used. The
estimation of the US average market potential of small wind turbines
(for adoption purchases) in that case is 42542 (confidence interval
from 32863 to 52221 at P = 0.95) under average lifetime of wind
turbines 15 years, and 47426 (confidence interval from 36092 to
58760 at P = 0.95) under average lifetime of wind turbines 20 years.
In the first case the explained variance is 95,3%, while in the second
– 95,3%.
Abstract: Extracting and determining chlorophyll pigments
(chlorophyll a and b) in green leaves are the procedures based on the
solvent extraction of pigments in samples using N,Ndimethylformamide
as the extractant. In this study, two species of
soluble inorganic selenium forms, selenite (SeIV) and selenate (SeVI)
at different concentrations were investigated on maize plants that
were growing in nutrient solutions during 2 weeks and at the end of
the experiment, amounts of chlorophyll a and b for first and second
leaves of maize were measured. In accordance with the results we
observed that our regarded Se concentrations in both forms of SeIV
and SeVI were not effective on maize plants’ chlorophyll a and b
significantly although high level of 3 mg.kg-1 SeIV had negative affect
on growth of the samples that had been treated by it but about SeVI
samples we did not observe this state and our different considered
SeVI concentrations were not toxic for maize plants.
Abstract: The area of liberty, security and justice within the
European Union is still a work in progress. No one can deny that the
EU struggles between a monistic and a dualist approach.
The aim of our essay is to first review how the European law is
perceived by the rest of the international scene. It will then discuss
two main mechanisms at play: the interpretation of larger
international treaties and the penal mechanisms of European law.
Finally, it will help us understand the role of a penal Europe on the
international scene with concrete examples.
Special attention will be paid to cases that deal with fundamental
rights as they represent an interesting case study in Europe and in the
rest of the World. It could illustrate the aforementioned duality
currently present in the Union’s interpretation of international public
law. On the other hand, it will explore some specific European penal
mechanism through mutual recognition and the European arrest
warrant in the transnational criminality frame.
Concerning the interpretation of the treaties, it will first, underline
the ambiguity and the general nature of some treaties that leave the
EU exposed to tension and misunderstanding then it will review the
validity of an EU act (whether or not it is compatible with the rules of
International law).
Finally, it will focus on the most complete manifestation of liberty,
security and justice through the principle of mutual recognition. Used
initially in commercial matters, it has become “the cornerstone” of
European construction. It will see how it is applied in judicial
decisions (its main event and achieving success is via the European
arrest warrant) and how European member states have managed to
develop this cooperation.
Abstract: This research paper presents highly optimized barrel
shifter at 22nm Hi K metal gate strained Si technology node. This
barrel shifter is having a unique combination of static and dynamic
body bias which gives lowest power delay product. This power delay
product is compared with the same circuit at same technology node
with static forward biasing at ‘supply/2’ and also with normal reverse
substrate biasing and still found to be the lowest. The power delay
product of this barrel sifter is .39362X10-17J and is lowered by
approximately 78% to reference proposed barrel shifter at 32nm bulk
CMOS technology. Power delay product of barrel shifter at 22nm Hi
K Metal gate technology with normal reverse substrate bias is
2.97186933X10-17J and can be compared with this design’s PDP of
.39362X10-17J. This design uses both static and dynamic substrate
biasing and also has approximately 96% lower power delay product
compared to only forward body biased at half of supply voltage. The
NMOS model used are predictive technology models of Arizona state
university and the simulations to be carried out using HSPICE
simulator.
Abstract: The Orthogonal Frequency Division Multiplexing
(OFDM) with high data rate, high spectral efficiency and its ability to
mitigate the effects of multipath makes them most suitable in wireless
application. Impulsive noise distorts the OFDM transmission and
therefore methods must be investigated to suppress this noise. In this
paper, a State Space Recursive Least Square (SSRLS) algorithm
based adaptive impulsive noise suppressor for OFDM
communication system is proposed. And a comparison with another
adaptive algorithm is conducted. The state space model-dependent
recursive parameters of proposed scheme enables to achieve steady
state mean squared error (MSE), low bit error rate (BER), and faster
convergence than that of some of existing algorithm.
Abstract: Dielectric ceramic samples in the BaO-Re2O3-TiO2
ternary system were synthesized with structural formula Ba2-
xRe4+2x/3Ti8O24 where Re= rare earth metal and Re= Sm and La where
x varies from 0.0 to 0.6 with step size 0.1. Polycrystalline samples
were prepared by the conventional solid state reaction technique. The
dielectric, electrical and impedance analysis of all the samples in the
frequency range 1KHz- 1MHz at room temperature (25°C) have been
done to get the understanding of electrical conduction and dielectric
relaxation and their correlation. Dielectric response of the samples at
lower frequencies shows dielectric dispersion while at higher
frequencies it shows dielectric relaxation. The ac conductivity is well
fitted by the Jonscher law. The spectroscopic data in the impedance
plane confirms the existence of grain contribution to the relaxation.
All the properties are found out to be function of frequency as well as
the amount of substitution.
Abstract: Quantitative radiobiological models can be used to
assess the optimum clinical outcome from sophisticated therapeutic
modalities by calculating tumor control probability (TCP) and normal
tissue complication probability (NTCP). In this study two 3D-CRT
and an IMRT treatment plans were developed with an initial
prescription dose of 60 Gy in 2 Gy/fraction to prostate. Sensitivity of
TCP and Complication free tumor control probability (P+) to the
different values of α/β ratio was investigated for various prescription
doses planned to be delivered in either a fixed number of fractions (I)
or in a fixed dose per fraction (II) in each of the three different
treatment plans. High dose/fraction and high α/β value result in
comparatively smaller P+ and IMRT plans resulted in the highest P+,
mainly due to the decrease in NTCP. If α/β is lower than expected,
better tumor control can be achieved by increasing dose/fraction but
decreasing the number of fractions.
Abstract: Many factors influence the educational outcome of
students. Some of these have been studied by researchers with many
emphasizing the role of students, schools, governments, peer groups
and so on. More often than not, some of these factors influencing the
academic achievement of the students have been traced back to
parents and family; being the primary platform on which learning not
only begins but is nurtured, encouraged and developed which later
transforms to the performance of the students. This study not only
explores parental and related factors that predict academic
achievement through the review of relevant literatures but also,
investigates the influence of parental background on the academic
achievement of senior secondary school students in Ibadan North
Local Government Area of Oyo State, Nigeria. As one of the criteria
of the quality of education, students’ academic achievement was
investigated because it is most often cited as an indicator of school
effectiveness by school authorities and educationists. The data
collection was done through interviews and use of well-structured
questionnaires administered to one hundred students (100) within the
target local government. This was statistically analysed and the result
showed that parents’ attitudes towards their children’s education had
significant effect(s) on students’ self-reporting of academic
achievement. However, such factors as parental education and socioeconomic
background had no significant relationship with the
students’ self-reporting of academic achievement.
Abstract: All current experimental methods for determination of
stress intensity factors are based on the assumption that the state of
stress near the crack tip is plane stress. Therefore, these methods rely
on strain and displacement measurements made outside the near
crack tip region affected by the three-dimensional effects or by
process zone. In this paper, we develop and validate an experimental
procedure for the evaluation of stress intensity factors from the
measurements of the out-of-plane displacements in the surface area
controlled by 3D effects. The evaluation of stress intensity factors is
possible when the process zone is sufficiently small, and the
displacement field generated by the 3D effects is fully encapsulated
by K-dominance region.
Abstract: Due to the increasing efforts on saving our natural
environment a change in the structure of energy resources can be
observed - an increasing fraction of a renewable energy sources.
In many countries traditional underground coal mining loses its
significance but there are still countries, like Poland or Germany, in
which the coal based technologies have the greatest fraction in a total
energy production. This necessitates to make an effort to limit the
costs and negative effects of underground coal mining. The longwall
complex is as essential part of the underground coal mining. The
safety and the effectiveness of the work is strongly dependent of the
diagnostic state of powered roof supports.
The building of a useful and reliable diagnostic system requires
a lot of data. As the acquisition of a data of any possible operating
conditions it is important to have a possibility to generate a demanded
artificial working characteristics. In this paper a new approach of
modelling a leg pressure in the single unit of powered roof support.
The model is a result of the analysis of a typical working cycles.
Abstract: The relationship between the state and the religion is
different based on the fact that how powerful is the religion faith in a
state and of the influences that affected the views of the constitution
drafters according to the constitutional system they were based to
draft their constitution. This paper aims at providing, through a
comparative methodology, how it is regulated by the constitution the
relationship between the state and the religion. The object of this
study are the constitutions of Italy as a nation with catholic religious
tradition, Greece as a nation with orthodox religion tradition, and
Turkey as a nation which represents Muslim religion, while Albania
as a nation known for its religious plurality. In particular, the analysis
will be focused on the secular or religious principle provided in the
constitution of each respective state. This comparative overview
intends to discern which of the states analyzed is more tolerant and
fully respects the freedom of religion. It results that most of the states
subject of this study, despite their religious tradition have chosen the
secular principle in their constitutions, but the religious freedom is
differently guaranteed.