Abstract: The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.
Abstract: Existing indicators for sustainable urban development do not identify the features of cities’ planning structures and their architecture. Iranian city has special relevance problem of assessing the conformity of their planning and development of the concept of sustainable development. Based on theoretical sources, the author concludes that, despite the existence of common indicators for sustainable development of settlements, specialized evaluation criteria city structure planning has not been developed. He is trying to fill this gap and put forward a system of indicators characterizing the level of development of the architectural-planning structure of the city. The proposed system of indicators is designed based on technical and economic urban standard indicators from different countries. Alternative designing systems and requirements of modern rating systems like LEED-ND comprise a criterion for evaluation of urban structures in accordance with principles of "Green" building and New Urbanism. Urban development trends are close in spirit of sustainable development and developed under its influence. The study allowed concluding that a system of indicators to identify the relevant architectural-planning structure of the city, requirements of sustainable development, should be adapted to the conditions of each country, particularly in Iran. The article attempts typology proposed indicators, which are presented in tabular form and are divided into two types: planning and spatial. This article discusses the known indicators of sustainable development and proposed specific system of indicators characterizing the level of development of architectural-planning structure of the city. This article examines indicators for evaluating level of city' planning structure development. The proposed system of indicators is derived from the urban planning standards and rating systems such as LEED-ND, BREEAM Community and CASBEE-UD.
Abstract: We present a method to set up system functions
through a near filed communication (NFC) of a smartphone. The
short communication distance of the NFC which is usually less
than 4 cm could prevent any interferences from other devices and
establish a secure communication channel between a system and the
smartphone. The proposed set-up method for system function values
is demonstrated for a blacbox system in a car. In demonstration,
system functions of a blackbox which is manipulated through NFC
of a smartphone are controls of image quality, sound level, shock
sensing level to store images, etc. The proposed set-up method for
system function values can be used for any devices with NFC.
Abstract: Some investors prefer to keep their money in the bank rather than invest in Small and Medium Enterprise (SME) due to the high cost of running small and medium scale enterprise in Enugu State. This cost primarily concerns multiple-taxation, enormous tax burdens, levies and charges. This study examines the effect of multiple-taxation on the investments in SMEs. The study used survey design with SME population of 80. Questionnaire was used to collect data. Simple percentages/frequencies were used to analyze the data and the research hypotheses were tested with ANOVA. It was found that multiple taxation has negative effect on SMEs investment. Furthermore, the relationship between SMEs investment and its ability to pay tax is significant. The researcher recommends that government should develop a tax policy that considers the enhancement of SMEs’ capital allowance when imposing taxes. Government should also consider a tax policy that encourages investment in SMEs by consolidating all taxes in one slot and latter disseminate to various government purses rather than having many closely related but different taxes at the same time.
Abstract: Summative feedback forms are used in academia for gathering data on course quality and student understanding. Students answer a series of questions based on the course they are soon to finish in these forms. Feedback forms are notorious for being homogenised and limiting and thus the data captured is often neutral and lacking in tacit emotional responses. This paper contrasts student feedback forms with collaborative drawing. We analyse 19 pictures drawn by international students on a pre-sessional course. Through visuals we present an approach to enable a holistic level of student understanding. Visuals communicate irrespective of possible language, cultural and educational barriers. This paper sought to discover if the pictures mirrored the feedback given on a typical feedback form. Findings indicate a considerable difference in the two approaches and thus we highlight the value of collaborative drawing as a complimentary resource to aid the understanding of student experience.
Abstract: Nowadays, thanks to development of technology, integration of technology into teaching and learning activities is spreading. Increasing technological literacy which is one of the expected competencies for individuals of 21st century is associated with the effective use of technology in education. The most important factor in effective use of technology in education institutions is ICT teachers. The concept of computer assisted instruction (CAI) refers to the utilization of information and communication technology as a tool aided teachers in order to make education more efficient and improve its quality in the process of educational. Teachers can use computers in different places and times according to owned hardware and software facilities and characteristics of the subject and student in CAI. Analyzing teachers’ use of computers in education is significant because teachers are the ones who manage the course and they are the most important element in comprehending the topic by students. To accomplish computer-assisted instruction efficiently is possible through having positive attitude of teachers. Determination the level of knowledge, attitude and behavior of teachers who get the professional knowledge from educational faculties and elimination of deficiencies if any are crucial when teachers are at the faculty. Therefore, the aim of this paper is to identify ICT teachers' attitudes toward computer-assisted instruction in terms of different variables. Research group consists of 200 prospective ICT teachers studying at Necmettin Erbakan University Ahmet Keleşoğlu Faculty of Education CEIT department. As data collection tool of the study; “personal information form” developed by the researchers and used to collect demographic data and "the attitude scale related to computer-assisted instruction" are used. The scale consists of 20 items. 10 of these items show positive feature, while 10 of them show negative feature. The Kaiser-Meyer-Olkin (KMO) coefficient of the scale is found 0.88 and Barlett test significance value is found 0.000. The Cronbach’s alpha reliability coefficient of the scale is found 0.93. In order to analyze the data collected by data collection tools computer-based statistical software package used; statistical techniques such as descriptive statistics, t-test, and analysis of variance are utilized. It is determined that the attitudes of prospective instructors towards computers do not differ according to their educational branches. On the other hand, the attitudes of prospective instructors who own computers towards computer-supported education are determined higher than those of the prospective instructors who do not own computers. It is established that the departments of students who previously received computer lessons do not affect this situation so much. The result is that; the computer experience affects the attitude point regarding the computer-supported education positively.
Abstract: One of the leading problems in Cyber Security today
is the emergence of targeted attacks conducted by adversaries with
access to sophisticated tools. These attacks usually steal senior level
employee system privileges, in order to gain unauthorized access to
confidential knowledge and valuable intellectual property. Malware
used for initial compromise of the systems are sophisticated and
may target zero-day vulnerabilities. In this work we utilize common
behaviour of malware called ”beacon”, which implies that infected
hosts communicate to Command and Control servers at regular
intervals that have relatively small time variations. By analysing
such beacon activity through passive network monitoring, it is
possible to detect potential malware infections. So, we focus on
time gaps as indicators of possible C2 activity in targeted enterprise
networks. We represent DNS log files as a graph, whose vertices
are destination domains and edges are timestamps. Then by using
four periodicity detection algorithms for each pair of internal-external
communications, we check timestamp sequences to identify the
beacon activities. Finally, based on the graph structure, we infer the
existence of other infected hosts and malicious domains enrolled in
the attack activities.
Abstract: Global Software Development (GSD) is becoming a common norm in software industry, despite of the fact that global distribution of the teams presents special issues for effective communication and coordination of the teams. Now trends are changing and project management for distributed teams is no longer in a limbo. GSD can be effectively established using agile and project managers can use different agile techniques/tools for solving the problems associated with distributed teams. Agile methodologies like scrum and XP have been successfully used with distributed teams. We have employed exploratory research method to analyze different recent studies related to challenges of GSD and their proposed solutions. In our study, we had deep insight in six commonly faced challenges: communication and coordination, temporal differences, cultural differences, knowledge sharing/group awareness, speed and communication tools. We have established that each of these challenges cannot be neglected for distributed teams of any kind. They are interlinked and as an aggregated whole can cause the failure of projects. In this paper we have focused on creating a scalable framework for detecting and overcoming these commonly faced challenges. In the proposed solution, our objective is to suggest agile techniques/tools relevant to a particular problem faced by the organizations related to the management of distributed teams. We focused mainly on scrum and XP techniques/tools because they are widely accepted and used in the industry. Our solution identifies the problem and suggests an appropriate technique/tool to help solve the problem based on globally shared knowledgebase. We can establish a cause and effect relationship using a fishbone diagram based on the inputs provided for issues commonly faced by organizations. Based on the identified cause, suitable tool is suggested, our framework suggests a suitable tool. Hence, a scalable, extensible, self-learning, intelligent framework proposed will help implement and assess GSD to achieve maximum out of it. Globally shared knowledgebase will help new organizations to easily adapt best practices set forth by the practicing organizations.
Abstract: Shell wastes represent a considerable quantity of byproducts in the shellfish aquaculture. From the viewpoint of ecofriendly and economical disposal, it is highly desirable to convert these residues into high value-added products for industrial applications. So far, the utilization of shell wastes was confined at relatively lower levels, e.g. wastewater decontaminant, soil conditioner, fertilizer constituent, feed additive and liming agent. Shell wastes consist of calcium carbonate and organic matrices, with the former accounting for 95-99% by weight. Being the richest source of biogenic CaCO3, shell wastes are suitable to prepare high purity CaCO3 powders, which have been extensively applied in various industrial products, such as paper, rubber, paints and pharmaceuticals. Furthermore, the shell waste could be further processed to be the filler of polymer composites. This paper presents a study on the potential use of mussel shell waste as biofiller to produce the composite materials with different epoxy matrices, such as bisphenol-A type, CTBN modified and polyurethane modified epoxy resins. Morphology and mechanical properties of shell particles reinforced epoxy composites were evaluated to assess the possibility of using it as a new material. The effects of shell particle content on the mechanical properties of the composites were investigated. It was shown that in all composites, the tensile strength and Young’s modulus values increase with the increase of mussel shell particles content from 10 wt% to 50 wt%, while the elongation at break decreased, compared to pure epoxy resin. The highest Young’s modulus values were determined for bisphenol-A type epoxy composites.
Abstract: In the national economy, entrepreneurship plays the role of a buffer between economy and policy for it contributes to improving budget effectiveness and decreasing dependence of economy on the state. Entrepreneurship in industry makes it possible to increase the added value that is formed in production chains and to decrease dependence on import. Under the current circumstances, when sanctions are being imposed, this is especially relevant for Russia and for the realization of projects in the Russian Arctic. However, development of entrepreneurship in industry requires an enlightened state policy. The purpose of the research is elaboration of recommendations for improving economic effectiveness of the realization of the Arctic projects on the basis of conceptual proposals for the development of entrepreneurship in industry. The paper presents the studies of the extractive industry role in the Russian economy and proves its raw material character. The analysis of production chains in industry on the basis of the conception of the added value global chains demonstrated a low added value formed by Russian companies. The study of changes in the structure of economy based on systemic, statistical and comparative analyses revealed no positive changes in the structure of economy over the period under consideration. This is a manifestation of ineffectiveness of the Russian industrial policy in general and within the Arctic region in particular. The authors identified the problems information and implementation of the state industrial policy in the Arctic region and in the development of national entrepreneurship, analyzed the shortcomings of the current state policy in the sphere of the Russian industry. On the basis of the conducted studies, the authors formulated conceptual approaches to change the state policy in the Arctic. The basic idea of the authors is to substantiate the focus of the state regulation on the development of entrepreneurship in industry in the process of the Russian Arctic exploration. At the same time another problem is solved–that of the development of the manufacturing industry in the southern regions of the northwestern part of Russia. The criterion of effectiveness in this case is the economic effectiveness.
Abstract: This paper describes how indigenous students face challenges with various school activities due to inadequate equity and diversity principles in mainstream primary schools in Bangladesh. This study focuses on indigenous students’ interactions with mainstream class teachers and students through teaching-learning activities at public primary schools. Ethnographic research methods guided data collection under a case study methodology in Chittagong Hill Tracts (CHTs) region where maximum indigenous peoples’ inhabitants. The participants (class teachers) shared information through in-depth interviews about their experiences in the four selecting schools. The authors also observed the effects of school activities by use of equity and diversity lens for indigenous students’ situations in those schools. The authors argue that the socio-economic situations of indigenous families are not supportive of the educational development of their children. Similarly, the Bangladesh government does not have enough initiative programs based on equity and diversity principles for fundamental education of indigenous children at rural schools level. Besides this, the conventional teaching system cannot improve the diversification among the students in classrooms. The principles of equity and diversity are not well embedded in professional development of teachers, and using teaching materials in classrooms. The findings suggest that implementing equitable education; there are needed to arrange teachers’ education with equitable knowledge and introducing diversified teaching materials, and implementing teaching through students centered activities that promote the diversification among the multicultural students.
Abstract: Intense oxidative stress, increased glycated hemoglobin and mineral imbalance represent risk factors for complications in diabetic patients. Cardiovascular complications are most common in these patients, including nephropathy. This study was conducted in 2015 at the Procardia Laboratory in Tîrgu Mureș, Romania on 40 type 2 diabetic adults. Routine biochemical tests were performed on the Konleab 20XTi analyzer (serum glucose, total cholesterol, LDL and HDL cholesterol, triglyceride, creatinine, urea). We also measured serum uric acid, magnesium and calcium concentration by photometric procedures, potassium, sodium and chloride by ion selective electrode, and chromium by atomic absorption spectrometry in a group of patients. Glycated hemoglobin (HbA1c) dosage was made by reflectometry. Urine analysis was performed using the HandUReader equipment. The level of oxidative stress was measured by serum malondialdehyde dosage using the thiobarbituric acid reactive substances method. MDRD (Modification of Diet in Renal Disease) formula was applied for calculation of creatinine-derived glomerular filtration rate. GraphPad InStat software was used for statistical analysis of the data. The diabetic subject included in the study presented high MDA concentrations, showing intense oxidative stress. Calcium was deficient in 5% of the patients, chromium deficiency was present in 28%. The atherogenic cholesterol fraction was elevated in 13% of the patients. Positive correlation was found between creatinine and MDRD-creatinine values (p
Abstract: Nowadays, the dissemination of information touches the distributed world, where selecting the relevant servers to a user request is an important problem in distributed information retrieval. During the last decade, several research studies on this issue have been launched to find optimal solutions and many approaches of collection selection have been proposed. In this paper, we propose a new collection selection approach that takes into consideration the number of documents in a collection that contains terms of the query and the weights of those terms in these documents. We tested our method and our studies show that this technique can compete with other state-of-the-art algorithms that we choose to test the performance of our approach.
Abstract: The research aimed to study the satisfaction of Suan Sunandha Rajabhat University students towards the university radio station which broadcasts in both analog on FM 97.25 MHz and online via the university website. The sample used in this study consists of undergraduate students year 1 to year 4 from 6 faculties i.e. Faculty of Education, Faculty of Humanities and Social Sciences, Faculty of Management Science and Faculty of Industrial Technology, and Faculty of Fine and Applied Arts totaling 200 students. The tools used for data collection is survey. Data analysis applied statistics that are percentage, mean and standard deviation. The results showed that Suan Sunandha Rajabhat University students were satisfied to the place of listening service, followed by channels of broadcasting that cover both analog signals on 97.25 MHz FM and online via the Internet. However, the satisfaction level of the content offered was very low. Most of the students want the station to improve the content. Entertainment content was requested the most, followed by sports content. The lowest satisfaction level is with the broadcasting quality through analog signal. Most students asked the station to improve on the issue. However, overall, Suan Sunandha Rajabhat University students were satisfied with the university radio station broadcasted online via the university website.
Abstract: Background: Sickle Cell Disease (SCD) is of major public-health concern globally, with majority of patients living in Africa. Despite its relevance, there is a dearth of research to determine the socio-demographic distribution and psychosocial impact of SCD in Africa. The objective of this study therefore was to examine the socio-demographic distribution and psychosocial consequences of SCD among patients in Ghana and to assess their quality of life and coping mechanisms. Methods: A cross-sectional research design was used, involving the completion of questionnaires on socio-demographic characteristics, quality of life of individuals, anxiety and depression. Participants were 387 male and female patients attending a sickle cell clinic in a public hospital. Results: Results showed no gender and marital status differences in anxiety and depression. However, there were age and level of education variances in depression but not in anxiety. In terms of quality of life, patients were more satisfied by the presence of love, friends, relatives as well as home, community and neighbourhood environment. While pains of varied nature and severity were the major reasons for attending hospital in SCD condition, going to the hospital as well as having Faith in God was the frequently reported mechanisms for coping with an unbearable SCD attacks. Multiple regression analysis showed that some socio-demographic and quality of life indicators had strong associations with anxiety and/or depression. Conclusion: It is recommended that a multi-dimensional intervention strategy incorporating psychosocial dimensions should be considered in the treatment and management of SCD.
Abstract: Metacognitive strategies consistently play important roles in reading comprehension. The metacognitive strategies involve the active monitoring and consequent regulation and orchestration of the cognitive processes in relation to the cognitive objects or data on which they bear. In this paper, the effect of instruction in using metacognitive strategies on reading academic materials, type of metacognitive strategies were mostly used by college university students before and after the instruction and the level they use those strategies before and after the instruction were studied. For these aims, 50 female college students were chosen. Then, they were divided randomly into two groups, experimental and control groups. At first session, students in both groups took the standard TOFEL exam. After the pre-test had been administered, the instruction began. After treatment, a post-test was taken. It is useful to state that after pre-test and post-test the same questionnaire was handed to the students of experimental group. The results of this research show that the instruction of metacognitive strategies has positive effect on the students' scores in reading comprehension tests. Furthermore, it showed that before and after the instruction, the students' usage of metacognitive strategies changed. Also, it demonstrated that the instruction affected the students' level of metacognitive strategies' usage.
Abstract: Real Time Video Tracking is a challenging task for computing professionals. The performance of video tracking techniques is greatly affected by background detection and elimination process. Local regions of the image frame contain vital information of background and foreground. However, pixel-level processing of local regions consumes a good amount of computational time and memory space by traditional approaches. In our approach we have explored the concurrent computational ability of General Purpose Graphic Processing Units (GPGPU) to address this problem. The Gaussian Mixture Model (GMM) with adaptive weighted kernels is used for detecting the background. The weights of the kernel are influenced by local regions and are updated by inter-frame variations of these corresponding regions. The proposed system has been tested with GPU devices such as GeForce GTX 280, GeForce GTX 280 and Quadro K2000. The results are encouraging with maximum speed up 10X compared to sequential approach.
Abstract: The phenomenon of visual disorder is prominent in contemporary townscapes. This paper provides a theoretical framework for the assessment of visual consistency in townscape in order to achieve more favourable outcomes for users. In this paper, visual consistency refers to the amount of similarity between adjacent components of townscape. The paper investigates parameters which relate to visual consistency in townscape, explores the relationships between them and highlights their significance. The paper uses arithmetic methods from outside the domain of urban design to enable the establishment of an objective approach of assessment which considers subjective indicators including users’ preferences. These methods involve the standard of deviation, colour distance and the distance between points. The paper identifies urban space as a key representative of the visual parameters of townscape. It focuses on its two components, geometry and colour in the evaluation of the visual consistency of townscape. Accordingly, this article proposes four measurements. The first quantifies the number of vertices, which are points in the three-dimensional space that are connected, by lines, to represent the appearance of elements. The second evaluates the visual surroundings of urban space through assessing the location of their vertices. The last two measurements calculate the visual similarity in both vertices and colour in townscape by the calculation of their variation using methods including standard of deviation and colour difference. The proposed quantitative assessment is based on users’ preferences towards these measurements. The paper offers a theoretical basis for a practical tool which can alter the current understanding of architectural form and its application in urban space. This tool is currently under development. The proposed method underpins expert subjective assessment and permits the establishment of a unified framework which adds to creativity by the achievement of a higher level of consistency and satisfaction among the citizens of evolving townscapes.
Abstract: Fly ash-slag based Geopolymer Cement (GPC) is presenting mechanical properties and environmental advantages that make it the predominant “green” alternative to Portland Cement (PC). Although numerous life-cycle analyses praising its environmental advantages, disposal after the end of its life remains as an issue that has been barely explored. The present study is investigating the recyclability of fly ash-slag GPC as aggregate in mortars. The purpose of the study was to evaluate the effect of GPC fine Recycled Aggregates (RA), at replacement levels of 25% and 50%, on the main mechanical properties of PC and GPC mortar mixes. The results were compared with those obtained by corresponding mixes incorporating natural and PC-RA. The main physical properties of GPC-RA were examined and proven to be comparable to those of PC-RA and slightly inferior to those of natural sand. A negligible effect was observed at 28-day compressive and flexural strength of PC mortars with GPC aggregates having a milder effect than PC. As far as GPC mortars are concerned, the influence of GPC aggregates was enhancing for the investigated mechanical properties. Additionally, a screening test showed that recycled geopolymer aggregates are not prone of inducing alkali silica reaction.
Abstract: The experimental trial was carried out in open field at Foggia district (Apulia Region, Southern Italy), during the spring-summer season 2014, in order to evaluate the effect of four biostimulant products (RadiconÒ, Viormon plusÒ, LysodinÒ and SiaptonÒ 10L), compared with a control (no biostimulant), on the infestation of processing tomato crop (cv Dres) by the chlorophyll-lacking root parasite Phelipanche ramosa. Biostimulants consist in different categories of products (microbial inoculants, humic and fulvic acids, hydrolyzed proteins and aminoacids, seaweed extracts) which play various roles in plant growing, including the improvement of crop resistance and quali-quantitative characteristics of yield. The experimental trial was arranged according to a complete randomized block design with five treatments, each of one replicated three times. The processing tomato seedlings were transplanted on 5 May 2014. Throughout the crop cycle, P. ramosa infestation was assessed according to the number of emerged shoots (branched plants) counted in each plot, at 66, 78 and 92 day after transplanting. The tomato fruits were harvested at full-stage of maturity on 8 August 2014. From each plot, the marketable yield was measured and the quali-quantitative yield parameters (mean weight, dry matter content, colour coordinate, colour index and soluble solids content of the fruits) were determined. The whole dataset was tested according to the basic assumptions for the analysis of variance (ANOVA) and the differences between the means were determined using Tukey’s tests at the 5% probability level. The results of the study showed that none of the applied biostimulants provided a whole control of Phelipanche, although some positive effects were obtained from their application. To this respect, the RadiconÒ appeared to be the most effective in reducing the infestation of this root-parasite in tomato crop. This treatment also gave the higher tomato yield.