Abstract: Internal controls of accounting are an essential
business function for a growth-oriented organization, and include the
elements of risk assessment, information communications and even
employees' roles and responsibilities. Internal controls of accounting
systems are designed to protect a company from fraud, abuse and
inaccurate data recording and help organizations keep track of
essential financial activities. Internal controls of accounting provide a
streamlined solution for organizing all accounting procedures and
ensuring that the accounting cycle is completed consistently and
successfully. Implementing a formal Accounting Procedures Manual
for the organization allows the financial department to facilitate
several processes and maintain rigorous standards. Internal controls
also allow organizations to keep detailed records, manage and
organize important financial transactions and set a high standard for
the organization's financial management structure and protocols. A
well-implemented system also reduces the risk of accounting errors
and abuse. A well-implemented controls system allows a company's
financial managers to regulate and streamline all functions of the
accounting department. Internal controls of accounting can be set up
for every area to track deposits, monitor check handling, keep track
of creditor accounts, and even assess budgets and financial statements
on an ongoing basis. Setting up an effective accounting system to
monitor accounting reports, analyze records and protect sensitive
financial information also can help a company set clear goals and
make accurate projections. Creating efficient accounting processes
allows an organization to set specific policies and protocols on
accounting procedures, and reach its financial objectives on a regular
basis. Internal accounting controls can help keep track of such areas
as cash-receipt recording, payroll management, appropriate recording
of grants and gifts, cash disbursements by authorized personnel, and
the recording of assets. These systems also can take into account any
government regulations and requirements for financial reporting.
Abstract: The IEEE 802.11e which is an enhanced version of the 802.11 WLAN standards incorporates the Quality of Service (QoS) which makes it a better choice for multimedia and real time applications. In this paper we study various aspects concerned with 802.11e standard. Further, the analysis results for this standard are compared with the legacy 802.11 standard. Simulation results show that IEEE 802.11e out performs legacy IEEE 802.11 in terms of quality of service due to its flow differentiated channel allocation and better queue management architecture. We also propose a method to improve the unfair allocation of bandwidth for downlink and uplink channels by varying the medium access priority level.
Abstract: In Iran, due to abundance of energy resources, energy consumption is extraordinarily higher than international standards and transportation sector is considered to be one of the major consumers of energy. Moreover, air pollution in urban areas as a result of high dependence on private vehicle and lower standards of vehicles, high subsidies spent on fuel and time waste due to traffic congestion in urban areas all have led to speculations on new strategies and policies in order to control energy consumption in transportation sector. These strategies and policies will be introduced in this paper and their consequences will be analyzed with consideration to socio-economic factors affecting the urban society of Iran. Besides, the intention is to suggest and analyze new approaches such as broader application of public transportation system, demand management in transport sector, replacement of deteriorated vehicles, quality improvement in car manufacture and introduction of substitute fuels.
Abstract: the article analyzes the development prospects of
education system in Kazakhstan. Education is among key sources of
culture and social mobility. Modern education must become civic
which means availability of high quality education to all people
irrespective of their racial, ethnic, religious, social, gender and any
other differences. Socially focused nature of modernization of
Kazakhstan-s society is predicated upon formation of a civic
education model in the future. Kazakhstan-s education system
undergoes intensive reforms first of all intended to achieve
international education standards and integration into the global
educational and information space.
Abstract: H.264/AVC offers a considerably higher improvement
in coding efficiency compared to other compression standards such
as MPEG-2, but computational complexity is increased significantly.
In this paper, we propose selective mode decision schemes for fast
intra prediction mode selection. The objective is to reduce the
computational complexity of the H.264/AVC encoder without
significant rate-distortion performance degradation. In our proposed
schemes, the intra prediction complexity is reduced by limiting the
luma and chroma prediction modes using the directional information
of the 16×16 prediction mode. Experimental results are presented to
show that the proposed schemes reduce the complexity by up to 78%
maintaining the similar PSNR quality with about 1.46% bit rate
increase in average.
Abstract: Environmental impact assessment (EIA) is a procedure tool of environmental management for identifying, predicting, evaluating and mitigating the adverse effects of development proposals. EIA reports usually analyze how the amounts or concentrations of pollutants obey the relevant standards. Actually, many analytical tools can deepen the analysis of environmental impacts in EIA reports, such as life cycle assessment (LCA) and environmental risk assessment (ERA). Life cycle impact assessment (LCIA) is one of steps in LCA to introduce the causal relationships among environmental hazards and damage. Incorporating the LCIA concept into ERA as an integrated tool for EIA can extend the focus of the regulatory compliance of environmental impacts to determine of the significance of environmental impacts. Sometimes, when using integrated tools, it is necessary to consider fuzzy situations due to insufficient information; therefore, ERA should be generalized to fuzzy risk assessment (FRA). Finally, the use of the proposed methodology is demonstrated through the study case of the expansion plan of the world-s largest plastics processing factory.
Abstract: This paper presents the findings of two experiments that were performed on the Redundancy in Wireless Connection Model (RiWC) using the 802.11b standard. The experiments were simulated using OPNET 11.5 Modeler software. The first was aimed at finding the maximum number of simultaneous Voice over Internet Protocol (VoIP) users the model would support under the G.711 and G.729 codec standards when the packetization interval was 10 milliseconds (ms). The second experiment examined the model?s VoIP user capacity using the G.729 codec standard along with background traffic using the same packetization interval as in the first experiment. To determine the capacity of the model under various experiments, we checked three metrics: jitter, delay and data loss. When background traffic was added, we checked the response time in addition to the previous three metrics. The findings of the first experiment indicated that the maximum number of simultaneous VoIP users the model was able to support was 5, which is consistent with recent research findings. When using the G.729 codec, the model was able to support up to 16 VoIP users; similar experiments in current literature have indicated a maximum of 7 users. The finding of the second experiment demonstrated that the maximum number of VoIP users the model was able to support was 12, with the existence of background traffic.
Abstract: The reservoir of Kowsar dam supply water for
different usages such as aquaculture farms , drinking, agricultural and
industrial usages for some provinces in south of Iran. The Kowsar
dam is located next to the city of Dehdashat in Kohgiluye and
Boyerahmad province in southern Iran. There are some towns and
villages on the Kowsar dam watersheds, which Dehdasht and Choram
are the most important and populated twons in this area, which can to
be sources of pollution for water reservoir of the Kowsar dam . This
study was done to determine of water pollution of the Kowsar dam
reservoir which is one of the most important water resources of
Kohkiloye and Boyerahmad and Bushehr provinces in south-west
Iran. In this study , water samples during 12 months were collected to
examine Biochemical Oxygen Demand (BOD) and Dissolved
Oxygen(DO) as a criterion for evaluation of water pollution of the
reservoir. In summary ,the study has shown Maximum, average and
minimum levels of BOD have observed 25.9 ,9.15 and 2.3 mg/L
respectively and statistical parameters of data such as standard
deviation , variance and skewness have calculated 7.88, 62 and 1.54
respectively. Finally the results were compared with Iranian national
standards. Among the analyzed samples, as the maximum value of
BOD (25.9 mg/L) was observed at the May 2010 , was within the
maximum admissible limits by the Iranian standards.
Abstract: A design flow of multi-standard down-conversion
CMOS mixers for three modern standards: Global System Mobile,
Digital Enhanced Cordless Telephone and Universal Mobile
Telecommunication Systems is presented. Three active mixer-s
structures are studied. The first is based on the Gilbert cell which
gives a tolerable noise figure and linearity with a low conversion
gain. The second and third structures use the current bleeding and
charge injection techniques in order to increase the conversion gain.
An improvement of about 2 dB of the conversion gain is achieved
without a considerable degradation of the other characteristics. The
models used for noise figure, conversion gain and IIP3 used are
studied. This study describes the nature of trade-offs inherent in such
structures and gives insights that help in identifying which structure
is better for given conditions.
Abstract: The objective of this study was to evaluate the
distribution patterns of Cd, Zn and Hg in groundwater by geospatial
interpolation. The study was performed at Rayong province in the
eastern part of Thailand, with high agricultural and industrial
activities. Groundwater samples were collected twice a year from 31
tubewells around this area. Inductively Coupled Plasma-Atomic
Emission Spectrometer (ICP-AES) was used to measure the
concentrations of Cd, Zn, and Hg in groundwater samples. The
results demonstrated that concentrations of Cd, Zn and Hg range
from 0.000-0.297 mg/L (x = 0.021±0.033 mg/L), 0.022-33.236 mg/L
(x = 4.214±4.766 mg/L) and 0.000-0.289 mg/L (x = 0.023±0.034
mg/L), respectively. Most of the heavy metals concentrations were
exceeded groundwater quality standards as specified in the Ministry
of Natural Resources and Environment, Thailand. The trend
distribution of heavy metals were high concentrations at the
southeastern part of the area that especially vulnerable to heavy
metals and other contaminants.
Abstract: This paper presents an application of 5S lean technology to a production facility. Due to increased demand, high product variety, and a push production system, the plant has suffered from excessive wastes, unorganized workstations, and unhealthy work environment. This has translated into increased production cost, frequent delays, and low workers morale. Under such conditions, it has become difficult, if not impossible, to implement effective continuous improvement studies. Hence, the lean project is aimed at diagnosing the production process, streamlining the workflow, removing/reducing process waste, cleaning the production environment, improving plant layout, and organizing workstations. 5S lean technology is utilized for achieving project objectives. The work was a combination of both culture changes and tangible/physical changes on the shop floor. The project has drastically changed the plant and developed the infrastructure for a successful implementation of continuous improvement as well as other best practices and quality initiatives.
Abstract: Urban non-point source (NPS) pollution for a
residential catchment in Miri, Sarawak was investigated for two storm events in 2011. Runoff from two storm events were sampled and tested for water quality parameters including TSS, BOD5, COD,
NH3-N, NO3-N, NO2-N, P and Pb. Concentration of the water quality
parameters was found to vary significantly between storms and the pollutant of concern was found to be NO3-N, TSS, COD and Pb. Results were compared to the Interim National Water Quality
Standards for Malaysia (INWQS),and the stormwater runoff from the
study can be classified as polluted, exceeding class III water quality,
especially in terms of TSS, COD, and NH3-N with maximum EMCs
of 158, 135, and 2.17 mg/L, respectively.
Abstract: Societal security, continuity scenarios and methodological cycling approach explained in this article. Namely societal security organizational challenges ask implementation of international standards BS 25999-2 & global ISO 22300 which is a family of standards for business continuity management system. Efficient global organization system is distinguished of high entity´s complexity, connectivity & interoperability, having not only cooperative relations in a fact. Competing business have numerous participating ´enemies´, which are in apparent or hidden opponent and antagonistic roles with prosperous organization system, resulting to a crisis scene or even to a battle theatre. Organization business continuity scenarios are necessary for such ´a play´ preparedness, planning, management & overmastering in real environments.
Abstract: The contents of nitrates and nitrites were monitored in
15 ground water resources of a selected region earmarked for the
emergency supply of population. The resources have been selected on
the basis of previous assessment of natural conditions and the
exploitation of territory in the infiltration area as well as the
surroundings of water resources. The health risk analysis carried out
in relation to nitrates and nitrites, which were found to be the most
serious water contaminants, proved, that 14 resources met the health
standards in relation to the assessed criterion and could be included in
crisis plans. Water quality of ground resources may be assessed in the
same way with regard to other contaminants.
Abstract: Rapid urbanization, industrialization and population
growth have led to an increase in number of automobiles that cause
air pollution. It is estimated that road traffic contributes 60% of air
pollution in urban areas. A case by case assessment is required to
predict the air quality in urban situations, so as to evolve certain
traffic management measures to maintain the air quality levels with
in the tolerable limits. Calicut city in the state of Kerala, India has
been chosen as the study area. Carbon Monoxide (CO) concentration
was monitored at 15 links in Calicut city and air quality performance
was evaluated over each link. The CO pollutant concentration values
were compared with the National Ambient Air Quality Standards
(NAAQS), and the CO values were predicted by using CALINE4 and
IITLS and Linear regression models. The study has revealed that
linear regression model performs better than the CALINE4 and
IITLS models. The possible association between CO pollutant
concentration and traffic parameters like traffic flow, type of vehicle,
and traffic stream speed was also evaluated.
Abstract: The number of framework conceived for e-learning
constantly increase, unfortunately the creators of learning materials
and educational institutions engaged in e-formation adopt a
“proprietor" approach, where the developed products (courses,
activities, exercises, etc.) can be exploited only in the framework
where they were conceived, their uses in the other learning
environments requires a greedy adaptation in terms of time and
effort. Each one proposes courses whose organization, contents,
modes of interaction and presentations are unique for all learners,
unfortunately the latter are heterogeneous and are not interested by
the same information, but only by services or documents adapted to
their needs. Currently the new tendency for the framework
conceived for e-learning, is the interoperability of learning materials,
several standards exist (DCMI (Dublin Core Metadata Initiative)[2],
LOM (Learning Objects Meta data)[1], SCORM (Shareable Content
Object Reference Model)[6][7][8], ARIADNE (Alliance of Remote
Instructional Authoring and Distribution Networks for Europe)[9],
CANCORE (Canadian Core Learning Resource Metadata
Application Profiles)[3]), they converge all to the idea of learning
objects. They are also interested in the adaptation of the learning
materials according to the learners- profile. This article proposes an
approach for the composition of courses adapted to the various
profiles (knowledge, preferences, objectives) of learners, based on
two ontologies (domain to teach and educational) and the learning
objects.
Abstract: Many footbridges have natural frequencies that
coincide with the dominant frequencies of the pedestrian-induced
load and therefore they have a potential to suffer excessive vibrations
under dynamic loads induced by pedestrians. Some of the design
standards introduce load models for pedestrian loads applicable for
simple structures. Load modeling for more complex structures, on the
other hand, is most often left to the designer. The main focus of this
paper is on the human induced forces transmitted to a footbridge and
on the ways these loads can be modeled to be used in the dynamic
design of footbridges. Also design criteria and load models proposed
by widely used standards were introduced and a comparison was
made. The dynamic analysis of the suspension bridge in Kolin in the
Czech Republic was performed on detailed FEM model using the
ANSYS program system. An attempt to model the load imposed by a
single person and a crowd of pedestrians resulted in displacements
and accelerations that are compared with serviceability criteria.
Abstract: Concerning the inpatient care the present situation is
characterized by intense charges of medical technology into the
clinical daily routine and an ever stronger integration of special
techniques into the clinical workflow. Medical technology is by now
an integral part of health care according to consisting general
accepted standards. Purchase and operation thereby represent an
important economic position and both are subject of everyday
optimisation attempts. For this purpose by now exists a huge number
of tools which conduce more likely to a complexness of the problem
by a comprehensive implementation. In this paper the advantages of
an integrative information-workflow on the life-cycle-management in
the region of medical technology are shown.
Abstract: In this paper, we study a class of serially concatenated block codes (SCBC) based on matrix interleavers, to be employed in fixed wireless communication systems. The performances of SCBC¬coded systems are investigated under various interleaver dimensions. Numerical results reveal that the matrix interleaver could be a competitive candidate over conventional block interleaver for frame lengths of 200 bits; hence, the SCBC coding based on matrix interleaver is a promising technique to be employed for speech transmission applications in many international standards such as pan-European Global System for Mobile communications (GSM), Digital Cellular Systems (DCS) 1800, and Joint Detection Code Division Multiple Access (JD-CDMA) mobile radio systems, where the speech frame contains around 200 bits.
Abstract: To help the client to select a competent agent
construction enterprise (ACE), this study aims to investigate the
selection standards by using the Fuzzy Analytic Hierarchy Process
(FAHP) and build an evaluation mathematical model with Grey
Relational Analysis (GRA). According to the outputs of literature
review, four orderly levels are established within the model, taking the
consideration of various agent construction models in practice. Then,
the process of applying FAHP and GRA is discussed in detailed.
Finally, through a case study, this paper illustrates how to apply these
methods in getting the weights of each standard and the final
assessment result.