Abstract: This paper explores the idea of globalisation and
considers accounting-s role in that process in order to develop new
spaces for accounting research. That-s why in this paper we are
looking for questions not necessary for answers. Adopting an
'alternative' view of accounting it-s related to the fact that we sees
accounting as social and evolutionist process, that pays heed to those
voices arguing for greater social and environmental justice, and that
draws attention to the role of accounting researchers in the process of
globalisation. The paper defines globalisation and expands the
globalisation and accounting research agenda introducing in this
context the harmonization process in accounting. There are the two
main systems which are disputing the first stage of being the
benchmark: GAAP and IFRS. Each of them has his pluses and
minuses on being the selected one. Due to this fact a convergence of
the two, joining the advantages and disadvantages of the two should
be the solution for an unique international accounting solution. Is this
idea realizable, what steps has been made until now, what should be
done in the future. The paper is emphasising the role of the cultural
differences in the process of imposing of an unique international
accounting system by the global organizations..
Abstract: The new institutional Economics helps generalization
and expansion of new classic by adding the institution theories to
Economic. It is clear that the appropriate institution is among the
factors that lead to success in Economic programs.
If the institutional are appropriate, the society will save the source
and when we make use of time to apply the program, there will be
welfare and average revenue product will also increase. In Economy,
one should not expect the real manifestation of Economic programs
only with a model for estimating and predicting rather institutions of
the same purpose and along with production are needed to form the
process of growth and development costs.
In this research, the institution role in transaction costs, financial
markets, distribution of revenue and capital and its influence on the
process of growth and development are investigated so that
handicaps and problems of Iran Economic Institutions can be
recognized. In other words, incapability, non productivity and
ambiguity of the institution in Iran Economic are some of the factors
that handicap Economic growth and development. For example, Iran
government as an important institution while having 20 ministries,83
organizations and 60 years of programming could not go along the
growth and development but why?
Abstract: Current proposals for E-passport or ID-Card is similar to a regular passport with the addition of tiny contactless integrated circuit (computer chip) inserted in the back cover, which will act as a secure storage device of the same data visually displayed on the photo page of the passport. In addition, it will include a digital photograph that will enable biometric comparison, through the use of facial recognition technology at international borders. Moreover, the e-passport will have a new interface, incorporating additional antifraud and security features. However, its problems are reliability, security and privacy. Privacy is a serious issue since there is no encryption between the readers and the E-passport. However, security issues such as authentication, data protection and control techniques cannot be embedded in one process. In this paper, design and prototype implementation of an improved E-passport reader is presented. The passport holder is authenticated online by using GSM network. The GSM network is the main interface between identification center and the e-passport reader. The communication data is protected between server and e-passport reader by using AES to encrypt data for protection will transferring through GSM network. Performance measurements indicate a 19% improvement in encryption cycles versus previously reported results.
Abstract: In-situ chemical oxidation (ISCO) has been widely
used for source zone remediation of Dense Nonaqueous Phase
Liquids (DNAPLs) in subsurface environments. DNAPL source
zones for karst aquifers are generally located in epikarst where the
DNAPL mass is trapped either in karst soil or at the regolith contact
with carbonate bedrock. This study aims to investigate the
performance of oxidation of residual trichloroethylene found in such
environments by potassium permanganate. Batch and flow cell
experiments were conducted to determine the kinetics and the mass
removal rate of TCE. pH change, Cl production, TCE and MnO4
destruction were monitored routinely during experiments. Nonreactive
tracer tests were also conducted prior and after the oxidation
process to determine the influence of oxidation on flow conditions.
The results show that oxidant consumption rate of the calcareous
epikarst soil was significant and the oxidant demand was determined
to be 20 g KMnO4/kg soil. Oxidation rate of residual TCE (1.26x10-3
s-1) was faster than the oxidant consumption rate of the soil (2.54 -
2.92x10-4 s-1) at only high oxidant concentrations (> 40 mM
KMnO4). Half life of TCE oxidation ranged from 7.9 to 10.7 min.
Although highly significant fraction of residual TCE mass in the
system was destroyed by permanganate oxidation, TCE
concentration in the effluent remained above its MCL. Flow
interruption tests indicate that efficiency of ISCO was limited by the
rate of TCE dissolution and the rate-limited desorption of TCE. The
residence time and the initial concentration of the oxidant in the
source zone also controlled the efficiency of ISCO in epikarst.
Abstract: Optimization of a microwave-assisted extraction of cherry laurel (Prunus laurocerasus) fruit using methanol was studied. The influence of process parameters (microwave power, plant material-to-solvent ratio and the extraction time) on the extraction efficiency were optimized by using response surface methodology. The predicted maximum yield of extractive substances (41.85 g/100 g fresh plant material) was obtained at microwave power of 600 W and plant material to solvent ratio of 0.2 g/cm3 after 26 minutes of extraction, while a mean value of 40.80±0.41 g/100 g fresh plant material was obtained from laboratory experiments. This proves applicability of the model in predicting optimal extraction conditions with minimal laborious and time consuming. The results indicated that all process parameters were effective on the extraction efficiency, while the most important factor was extraction time. In order to rationalize production the optimal economical condition which gave a large total extract yield with minimal energy and solvent consumption was found.
Abstract: Creation and maintenance of knowledge management
systems has been recognized as an important research area.
Consecutively lack of accurate results from knowledge management
systems limits the organization to apply their knowledge
management processes. This leads to a failure in getting the right
information to the right people at the right time thus followed by a
deficiency in decision making processes. An Intranet offers a
powerful tool for communication and collaboration, presenting data
and information, and the means that creates and shares knowledge,
all in one easily accessible place. This paper proposes an archetype
describing how a knowledge management system, with the support
of intranet capabilities, could very much increase the accuracy of
capturing, storing and retrieving knowledge based processes thereby
increasing the efficiency of the system. This system will expect a
critical mass of usage, by the users, for intranet to function as
knowledge management systems. This prototype would lead to a
design of an application that would impose creation and maintenance
of an effective knowledge management system through intranet. The
aim of this paper is to introduce an effective system to handle
capture, store and distribute knowledge management in a form that
may not lead to any failure which exists in most of the systems. The
methodology used in the system would require all the employees, in
the organization, to contribute the maximum to deliver the system to
a successful arena. The system is still in its initial mode and thereby
the authors are under the process to practically implement the ideas,
as mentioned in the system, to produce satisfactory results.
Abstract: In this study we present the effect of elevated
temperatures from 300K to 400K on the electrical properties of
copper Phthalocyanine (CuPc) based organic field effect transistors
(OFET). Thin films of organic semiconductor CuPc (40nm) and
semitransparent Al (20nm) were deposited in sequence, by vacuum
evaporation on a glass substrate with previously deposited Ag source
and drain electrodes with a gap of 40 μm. Under resistive mode of
operation, where gate was suspended it was observed that drain
current of this organic field effect transistor (OFET) show an
increase with temperature. While in grounded gate condition metal
(aluminum) – semiconductor (Copper Phthalocyanine) Schottky
junction dominated the output characteristics and device showed
switching effect from low to high conduction states like Zener diode
at higher bias voltages. This threshold voltage for switching effect
has been found to be inversely proportional to temperature and shows
an abrupt decrease after knee temperature of 360K. Change in
dynamic resistance (Rd = dV/dI) with respect to temperature was
observed to be -1%/K.
Abstract: Microbial air contamination of the outdoor air in Marine Durres-s Harbour (Durres, Albania) was estimated by sedimentation technique in August-October 2008. The sampling areas were: Ferry Terminal (FT), Fishery Harbor (FH), East Zone (EZ), Fuel Quay (FQ) and Apollonian Beach (AB). The aim of this study was to measure the number of aerobic plate count (mesophilic aerobic bacteria) and fungi (yeasts and molds) in the outdoor air in these areas. The number of colonies that were formed determines the number of cells at the moment in the outdoor air; respectively the number of mesophilic aerobic bacteria and yeasts and molds. The measure of bacteria and fungi used is CFU (Colony Forming Units) per Petri dish. It is said that marine harbours are very polluted areas. The aim of study was the definition of mesophilic aerobic bacteria and yeasts and molds number, and the comparison of microorganisms number in air sampling areas.
Abstract: This paper discusses a new heavy tailed distribution based data hiding into discrete cosine transform (DCT) coefficients of image, which provides statistical security as well as robustness against steganalysis attacks. Unlike other data hiding algorithms, the proposed technique does not introduce much effect in the stegoimage-s DCT coefficient probability plots, thus making the presence of hidden data statistically undetectable. In addition the proposed method does not compromise on hiding capacity. When compared to the generic block DCT based data-hiding scheme, our method found more robust against a variety of image manipulating attacks such as filtering, blurring, JPEG compression etc.
Abstract: In Egypt, the concept of Asset Management (AM) is
new; however, the need for applying it has become crucial because
deteriorating or losing an asset is unaffordable in a developing
country like Egypt. Therefore the current study focuses on
educational buildings as one of the most important assets regarding
planning, building, operating and maintenance expenditures. The
main objective of this study is to develop a SAMF for educational
buildings in Egypt. The General Authority for Educational Buildings
(GAEB) was chosen as a case study of the current research as it
represents the biggest governmental organization responsible for
planning, operating and maintaining schools in Egypt. To achieve the
research objective, structured interviews were conducted with senior
managers of GAEB using a pre designed questionnaire to explore the
current practice of AM. Gab analysis technique was applied against
best practices compounded from a vast literature review to identify
gaps between current practices and the desired one. The previous
steps mainly revealed; limited knowledge about strategic asset
management, no clear goals, no training, no real risk plan and lack of
data, technical and financial resources. Based on the findings, a
SAMF for GAEB was introduced and Framework implementation
steps and assessment techniques were explained in detail.
Abstract: Urban problems are problems of organized complexity. Thus, many models and scientific methods to resolve urban problems are failed. This study is concerned with proposing of a fuzzy system driven approach for classification and solving urban problems. The proposed study investigated mainly the selection of the inputs and outputs of urban systems for classification of urban problems. In this research, five categories of urban problems, respect to fuzzy system approach had been recognized: control, polytely, optimizing, open and decision making problems. Grounded Theory techniques were then applied to analyze the data and develop new solving method for each category. The findings indicate that the fuzzy system methods are powerful processes and analytic tools for helping planners to resolve urban complex problems. These tools can be successful where as others have failed because both incorporate or address uncertainty and risk; complexity and systems interacting with other systems.
Abstract: Tufting carpet is a very suitable substrate for growing
microorganism such as pathogenic microbes, due to the direct touch
with human body, long washing periods and laying on the floor; in
fact there are 3 major problems: To risk human health, Prepare bad
odors and Destruction of the products.. In the presented research, for
investigation of presence most common microbes on polyester
tufting, first goods laid in a public place (in the corridor fair) for 30
days and the existence of some microbes were investigate on it with
two methods of enrichment in nutrient environments such as
thioglycolate and noutrunt brath, and shake the dust off the polyester
tufting onto cultivation mediums such as blood agar and noutrunt
agar. After the microorganism colonics are grown, the colonies were
separated and six microbial tests such as cataloes and sitrat were
carried out in five phases on the colonics for identifying the varieties
of bacteria. As a result of tests, 5 type of bacteria, such as
Escherichia coli, staphylococcus saprophytic as were identified. Each
of the mentioned bacteria can be seriously harmful for the heath of
human.
Abstract: This paper proposes a model of adding relations between
members of the same level in a pyramid organization structure
which is a complete K-ary tree such that the communication of
information between every member in the organization becomes the
most efficient. When edges between one node and every other node
with the same depth N in a complete K-ary tree of height H are
added, an optimal depth N* = H is obtained by minimizing the total
path length which is the sum of lengths of shortest paths between
every pair of all nodes.
Abstract: The excessive use of agricultural pesticides and the
resulting contamination of food and beds of rivers have been a
recurring problem nowadays. Some of these substances can cause
changes in endocrine balance and impair reproductive function of
human and animal population. In the present study, we evaluated the
possible effects of the fungicide cuprous copper oxide Sandoz® on
pregnant Wistar rats. They received a daily oral administration of 103
or 3.103 mg/kg of the fungicide from the 6th to the 15th day of
gestation. On day 21 of gestation, the maternal and fetal toxicity
parameters and indices were determined. The administration of
cuprous oxide (Copper Sandoz) in Wistar rats, the period of
organogenesis, revealed no evidence of maternal toxicity or embryo
at the studied doses.
Abstract: The purpose of this article is to propose a model designed to achieve Total Knowledge Transfer in the public health sector. The Total Knowledge Transfer Model integrated four essential organizational factors which have been under examined in totality in the literature. The research design was inductive in nature and used a case study for accomplishing the research objectives. The researcher investigated the factors that created a base to design a framework for total knowledge transfer in the public health sector. The results of this study are drawn from a fairly large sample in only two hospitals. A further research can be conducted to cover more responses from a wider health sector. The Total Knowledge Transfer Model is essential to improve the transfer and application of total common health knowledge.
Abstract: Evapotranspiration (ET) is a major component of the hydrologic cycle and its accurate estimation is essential for hydrological studies. In past, various estimation methods have been developed for different climatological data, and the accuracy of these methods varies with climatic conditions. Reference crop evapotranspiration (ET0) is a key variable in procedures established for estimating evapotranspiration rates of agricultural crops. Values of ET0 are used with crop coefficients for many aspects of irrigation and water resources planning and management. Numerous methods are used for estimating ET0. As per internationally accepted procedures outlined in the United Nations Food and Agriculture Organization-s Irrigation and Drainage Paper No. 56(FAO-56), use of Penman-Monteith equation is recommended for computing ET0 from ground based climatological observations. In the present study, seven methods have been selected for performance evaluation. User friendly software has been developed using programming language visual basic. The visual basic has ability to create graphical environment using less coding. For given data availability the developed software estimates reference evapotranspiration for any given area and period for which data is available. The accuracy of the software has been checked by the examples given in FAO-56.The developed software is a user friendly tool for estimating ET0 under different data availability and climatic conditions.
Abstract: Heavy metal transfer in soil profiles is a major
environmental concern because even slow transport through the soil
may eventually lead to deterioration of groundwater quality. The use
of sewage sludge and effluents from wastewater treatment plants for
irrigation of agricultural lands is on the rise particularly in peri-urban
area of developing countries. In this study soil samples under sludge
application and wastewater irrigation were studied and soil samples
were collected in the soil profiles from the surface to 100 cm in
depth. For this purpose, three plots were made in a treatment plant in
south of Tehran-Iran. First plot was irrigated just with effluent from
wastewater treatment plant, second plot with simulated heavy metals
concentration equal 50 years irrigation and in third plot sewage
sludge and effluent was used. Trace metals concentration (Cd, Cu)
were determined for soil samples. The results indicate movement of
metals was observed, but the most concentration of metals was found
in topsoil samples. The most of Cadmium concentration was
measured in the topsoil of plot 3, 4.5mg/kg and Maximum cadmium
movement was observed in 0-20 cm. The most concentration of
copper was 27.76mg/kg, and maximum percolation in 0-20 cm.
Metals (Cd, Cu) were measured in leached water. Preferential flow
and metal complexation with soluble organic apparently allow
leaching of heavy metals.
Abstract: In this paper effects of inclination angle on natural
convection flow in an open cavity has been analyzed with Lattice
Boltzmann Method (LBM).The angle of inclination varied from θ= -
45° to 45° with 15° intervals. Study has been conducted for Rayleigh
numbers (Ra) 104 to 106. The comparisons show that the average
Nusselt number increases with growth of Rayleigh number and the
average Nusselt number increase as inclination angles increases at
Ra=104.At Ra=105 and Ra=106 the average Nusselt number enhance
as inclination angels varied from θ= -45° to θ= 0° and decrease as
inclination angels increase in θ= 0° to θ= 45°.
Abstract: The African Great Lakes Region refers to the zone
around lakes Victoria, Tanganyika, Albert, Edward, Kivu, and
Malawi. The main source of electricity in this region is hydropower
whose systems are generally characterized by relatively weak,
isolated power schemes, poor maintenance and technical deficiencies
with limited electricity infrastructures. Most of the hydro sources are
rain fed, and as such there is normally a deficiency of water during
the dry seasons and extended droughts. In such calamities fossil fuels
sources, in particular petroleum products and natural gas, are
normally used to rescue the situation but apart from them being nonrenewable,
they also release huge amount of green house gases to our
environment which in turn accelerates the global warming that has at
present reached an amazing stage. Wind power is ample, renewable,
widely distributed, clean, and free energy source that does not
consume or pollute water. Wind generated electricity is one of the
most practical and commercially viable option for grid quality and
utility scale electricity production. However, the main shortcoming
associated with electric wind power generation is fluctuation in its
output both in space and time. Before making a decision to establish
a wind park at a site, the wind speed features there should therefore
be known thoroughly as well as local demand or transmission
capacity. The main objective of this paper is to utilise monthly
average wind speed data collected from one prospective site within
the African Great Lakes Region to demonstrate that the available
wind power there is high enough to generate electricity. The mean
monthly values were calculated from records gathered on hourly
basis for a period of 5 years (2001 to 2005) from a site in Tanzania.
The documentations that were collected at a height of 2 m were
projected to a height of 50 m which is the standard hub height of
wind turbines. The overall monthly average wind speed was found to
be 12.11 m/s whereas June to November was established to be the
windy season as the wind speed during the session is above the
overall monthly wind speed. The available wind power density
corresponding to the overall mean monthly wind speed was evaluated
to be 1072 W/m2, a potential that is worthwhile harvesting for the
purpose of electric generation.
Abstract: Diesel Engines emit complex mixtures of inorganic
and organic compounds in the form of both solid and vapour phase
particles. Most of the particulates released are ultrafine nanoparticles
which are detrimental to human health and can easily enter the body
by respiration. The emissions standards on particulate matter release
from diesel engines are constantly upgraded within the European
Union and with future regulations based on the particles numbers
released instead of merely mass, the need for effective aftertreatment
devices will increase. Standard particulate filters in the form of wall
flow filters can have problems with high soot accumulation,
producing a large exhaust backpressure. A potential solution would
be to combine the standard filter with a flow through filter to reduce
the load on the wall flow filter. In this paper soot particle trapping has
been simulated in different continuous flow filters of monolithic
structure including the use of promoters, at laminar flow conditions.
An Euler Lagrange model, the discrete phase model in Ansys used
with user defined functions for forces acting on particles. A method
to quickly screen trapping of 5 nm and 10 nm particles in different
catalysts designs with tracers was also developed.
Simulations of square duct monoliths with promoters show that the
strength of the vortices produced are not enough to give a high
amount of particle deposition on the catalyst walls. The smallest
particles in the simulations, 5 and 10 nm particles were trapped to a
higher extent, than larger particles up to 1000 nm, in all studied
geometries with the predominant deposition mechanism being
Brownian diffusion. The comparison of the different filters designed
with a wall flow filter does show that the options for altering a design
of a flow through filter, without imposing a too large pressure drop
penalty are good.