Abstract: Recognizing behavioral patterns of financial markets
is essential for traders. Japanese candlestick chart is a common tool to
visualize and analyze such patterns in an economic time series. Since
the world was introduced to Japanese candlestick charting, traders
saw how combining this tool with intelligent technical approaches
creates a powerful formula for the savvy investors.
This paper propose a generalization to box counting method of
Grassberger-Procaccia, which is based on computing the correlation
dimension of Japanese candlesticks instead commonly used 'close'
points. The results of this method applied on several foreign
exchange rates vs. IRR (Iranian Rial). Satisfactorily show lower
chaotic dimension of Japanese candlesticks series than regular
Grassberger-Procaccia method applied merely on close points of
these same candles. This means there is some valuable information
inside candlesticks.
Abstract: Every commercial bank optimises its asset portfolio
depending on the profitability of assets and chosen or imposed
constraints. This paper proposes and applies a stylized model for
optimising banks' asset and liability structure, reflecting profitability
of different asset categories and their risks as well as costs associated
with different liability categories and reserve requirements. The level
of detail for asset and liability categories is chosen to create a
suitably parsimonious model and to include the most important
categories in the model. It is shown that the most appropriate
optimisation criterion for the model is the maximisation of the ratio
of net interest income to assets. The maximisation of this ratio is
subject to several constraints. Some are accounting identities or
dictated by legislative requirements; others vary depending on the
market objectives for a particular bank. The model predicts variable
amount of assets allocated to loan provision.
Abstract: Network Management Systems have played a great important role in information systems. Management is very important and essential in any fields. There are many managements such as configuration management, fault management, performance management, security management, accounting management and etc. Among them, configuration, fault and security management is more important than others. Because these are essential and useful in any fields. Configuration management is to monitor and maintain the whole system or LAN. Fault management is to detect and troubleshoot the system. Security management is to control the whole system. This paper intends to increase the network management functionalities including configuration management, fault management and security management. In configuration management system, this paper specially can support the USB ports and devices to detect and read devices configuration and solve to detect hardware port and software ports. In security management system, this paper can provide the security feature for the user account setting and user management and proxy server feature. And all of the history of the security such as user account and proxy server history are kept in the java standard serializable file. So the user can view the history of the security and proxy server anytime. If the user uses this system, the user can ping the clients from the network and the user can view the result of the message in fault management system. And this system also provides to check the network card and can show the NIC card setting. This system is used RMI (Remote Method Invocation) and JNI (Java Native Interface) technology. This paper is to implement the client/server network management system using Java 2 Standard Edition (J2SE). This system can provide more than 10 clients. And then this paper intends to show data or message structure of client/server and how to work using TCP/IP protocol.
Abstract: Adhesion to the human intestinal cell is considered
as one of the main selection criteria of lactic acid bacteria for
probiotic use. The adhesion ability of two Bifidobacteriums strains
Bifidobacterium longum BB536 and Bifidobacterium
psudocatenulatum G4 was done using HT-29 human epithelium
cell line as in vitro study. Four different level of pH were used 5.6,
5.7, 6.6, and 6.8 with four different times 15, 30, 60, and 120 min.
Adhesion was quantified by counting the adhering bacteria after
Gram staining. The adhesion of B. longum BB536 was higher than
B. psudocatenulatum G4. Both species showed significant
different in the adhesion properties at the factors tested. The
highest adhesion for both Bifidobacterium was observed at 120
min and the low adhesion was in 15 min. The findings of this
study will contribute to the introduction of new effective probiotic
strain for future utilization.
Abstract: Concrete strength evaluated from compression tests
on cores is affected by several factors causing differences from the
in-situ strength at the location from which the core specimen was
extracted. Among the factors, there is the damage possibly occurring
during the drilling phase that generally leads to underestimate the
actual in-situ strength. In order to quantify this effect, in this study
two wide datasets have been examined, including: (i) about 500 core
specimens extracted from Reinforced Concrete existing structures,
and (ii) about 600 cube specimens taken during the construction of
new structures in the framework of routine acceptance control. The
two experimental datasets have been compared in terms of
compression strength and specific weight values, accounting for the
main factors affecting a concrete property, that is type and amount of
cement, aggregates' grading, type and maximum size of aggregates,
water/cement ratio, placing and curing modality, concrete age. The
results show that the magnitude of the strength reduction due to
drilling damage is strongly affected by the actual properties of
concrete, being inversely proportional to its strength. Therefore, the
application of a single value of the correction coefficient, as generally
suggested in the technical literature and in structural codes, appears
inappropriate. A set of values of the drilling damage coefficient is
suggested as a function of the strength obtained from compressive
tests on cores.
Abstract: This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.
Abstract: Increase in globalization of capital markets brings the
higher requirements on financial information provided for investors
who look for a highly comparable information. Paper deals with the
advantages and limitations of applying International Financial
Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a
greatest limit for full adoption of IFRS shall be acknowledged the
strong connection of continental accounting to tax system and
enormous high administrative burden for IFRS appliers.
Abstract: Genetic Algorithms (GAs) are direct searching
methods which require little information from design space. This
characteristic beside robustness of these algorithms makes them to be
very popular in recent decades. On the other hand, while this method
is employed, there is no guarantee to achieve optimum results. This
obliged designer to run such algorithms more than one time to
achieve more reliable results. There are many attempts to modify the
algorithms to make them more efficient. In this paper, by application
of fractal dimension (particularly, Box Counting Method), the
complexity of design space are established for determination of
mutation and crossover probabilities (Pm and Pc). This methodology
is followed by a numerical example for more clarification. It is
concluded that this modification will improve efficiency of GAs and
make them to bring about more reliable results especially for design
space with higher fractal dimensions.
Abstract: An optical fiber Fabry-Perot interferometer (FFPI) is
proposed and demonstrated for dynamic measurements in a
mechanical vibrating target. A polishing metal with a low reflectance
value adhered to a mechanical vibrator was excited via a function
generator at various excitation frequencies. Output interference
fringes were generated by modulating the reference and sensing
signal at the output arm. A fringe-counting technique was used for
interpreting the displacement information on the dedicated computer.
The fiber interferometer has been found the capability of the
displacement measurements of 1.28 μm – 96.01 μm. A commercial
displacement sensor was employed as a reference sensor for
investigating the measurement errors from the fiber sensor. A
maximum percentage measurement error of approximately 1.59 %
was obtained.
Abstract: South Africa is facing a crisis with not being able to produce enough graduates in the scarce skills areas to sustain economic growth. The crisis is fuelled by a school system that does not produce enough potential students with Mathematics, Accounting and Science. Since the introduction of the new school curriculum in 2008, there is no longer an option to take pure maths on a standard grade level. Instead, only two mathematical subjects are offered: pure maths (which is on par with higher grade maths) and mathematical literacy. It is compulsory to take one or the other. As a result, lees student finishes Grade 12 with pure mathematics every year. This national problem needs urgent attention if South Africa is to make any headway in critical skills development as mathematics is a gateway to scarce skills professions. Higher education institutions initiated several initiatives in an attempt to address the above, including preparatory courses, bridging programmes and extended curricula with foundation provisions. In view of the above, and government policy directives to broaden access in the scarce skills areas to increase student throughput, foundation provision was introduced for Commerce and Information Technology programmes at the Vaal Triangle Campus (VTC) of North-West University (NWU) in 2010. Students enrolling for extended programmes do not comply with the minimum prerequisites for the normal programmes. The question then arises as to whether these programmes have the intended impact? This paper reports the results of a two year longitudinal study, tracking the first year academic achievement of the two cohorts of enrolments since 2010. The results provide valuable insight into the structuring of an extended programme and its potential impact.
Abstract: Migration in breast cancer cell wound healing assay
had been studied using image fractal dimension analysis. The
migration of MDA-MB-231 cells (highly motile) in a wound healing
assay was captured using time-lapse phase contrast video microscopy
and compared to MDA-MB-468 cell migration (moderately motile).
The Higuchi fractal method was used to compute the fractal
dimension of the image intensity fluctuation along a single pixel
width region parallel to the wound. The near-wound region fractal
dimension was found to decrease three times faster in the MDA-MB-
231 cells initially as compared to the less cancerous MDA-MB-468
cells. The inner region fractal dimension was found to be fairly
constant for both cell types in time and suggests a wound influence
range of about 15 cell layer. The box-counting fractal dimension
method was also used to study region of interest (ROI). The MDAMB-
468 ROI area fractal dimension was found to decrease
continuously up to 7 hours. The MDA-MB-231 ROI area fractal
dimension was found to increase and is consistent with the behavior
of a HGF-treated MDA-MB-231 wound healing assay posted in the
public domain. A fractal dimension based capacity index has been
formulated to quantify the invasiveness of the MDA-MB-231 cells in
the perpendicular-to-wound direction. Our results suggest that image
intensity fluctuation fractal dimension analysis can be used as a tool
to quantify cell migration in terms of cancer severity and treatment
responses.
Abstract: Tourism and coastal lines are the business sectors
since centuries especially in the European Nations and Albania is one
such spots. However, in recent decades tourism is experienced as
vulnerability of the surrounding ecological conditions of air, soil,
water, land and the communities that are dependant and sharing the
ecosystem among flora and fauna. Experts opine that apart from the
maintenance of near-originality of ecological biodiversity the tourism
rather known as ecotourism an indigenous socio-cultural
maintenance of indigenous/traditional knowledge of the local people
must be well cared in order to sustain on sustainable grounds. As a
general tendency, growth of tourism has been affected by the deterioration in the economic conditions on one aspect and unsustainable ecological areas affected since human interventions
earlier to this has negative impact on futuristic tourist spots. However, tourism in Albania as of now is 11% of GDP and coastal regions accounting to 2-4%. An amicable Mediterranean
climate with 300 sunny days similar parameters of Greece and Spain
throws up sustainable ecotourism in future decades provided public services namely, transportation, road safety, lodging, food
availability, recreational regiments, banking accessibility are as per
the World Tourism Organizations- protocols. Thus as of Albanian
situation, classification of ecotourism activities to safe-guard the localities with its maintenance of ecological land, water and climate
has become a paramount importance with a wanting and satisfactory options through harnessing human energy for profit and fitness of
ecological flora and fauna. A check on anthropogenic wastes and
their safer utilizations inclusive of agricultural and industrial
operations in line with Lalzi Bay Coastal Line are of utmost importance for the reason that the Adriatic Sea Coast is the one long
stretch of Albanian Lifeline. The present work is based on the methodology of the sustainable management of the same issue.
Abstract: In this paper, a new method of information fusion – DSmT (Dezert and Smarandache Theory) is introduced to apply to managing and dealing with the uncertain information from robot map building. Here we build grid map form sonar sensors and laser range finder (LRF). The uncertainty mainly comes from sonar sensors and LRF. Aiming to the uncertainty in static environment, we propose Classic DSm (DSmC) model for sonar sensors and laser range finder, and construct the general basic belief assignment function (gbbaf) respectively. Generally speaking, the evidence sources are unreliable in physical system, so we must consider the discounting theory before we apply DSmT. At last, Pioneer II mobile robot serves as a simulation experimental platform. We build 3D grid map of belief layout, then mainly compare the effect of building map using DSmT and DST. Through this simulation experiment, it proves that DSmT is very successful and valid, especially in dealing with highly conflicting information. In short, this study not only finds a new method for building map under static environment, but also supplies with a theory foundation for us to further apply Hybrid DSmT (DSmH) to dynamic unknown environment and multi-robots- building map together.
Abstract: Activity-Based Costing (ABC) represents an
alternative paradigm to traditional cost accounting system and
it often provides more accurate cost information for decision
making such as product pricing, product mix, and make-orbuy
decisions. ABC models the causal relationships between
products and the resources used in their production and traces
the cost of products according to the activities through the use
of appropriate cost drivers. In this paper, the implementation
of the ABC in a manufacturing system is analyzed and a
comparison with the traditional cost based system in terms of
the effects on the product costs are carried out to highlight the
difference between two costing methodologies. By using this
methodology, a valuable insight into the factors that cause the
cost is provided, helping to better manage the activities of the
company.
Abstract: There are four challenges of sustainable development
and in corporate level sustainability management-s role is to answer
for ecological sustainability challenge, social sustainability challenge,
economic sustainability challenges to environment and social
management and integration challenge of corporate sustainable
challenges by the help of different concepts, methods, instruments,
which are in the toolbox of sustainability management. These
instruments, concepts have different relevance in these challenges,
and according to different literatures environmental management is
outside of social and integration challenge. Main aim of this paper is
to represent the answer for the question that: is it true that social and
integration point of view is outside of the concept environmental
accounting? Using literature review and primer research at the end of
the paper the answer will be confirmed.
Abstract: Security is an interesting and significance issue for
popular virtual platforms, such as virtualization cluster and cloud
platforms. Virtualization is the powerful technology for cloud
computing services, there are a lot of benefits by using virtual machine
tools which be called hypervisors, such as it can quickly deploy all
kinds of virtual Operating Systems in single platform, able to control
all virtual system resources effectively, cost down for system platform
deployment, ability of customization, high elasticity and high
reliability. However, some important security problems need to take
care and resolved in virtual platforms that include terrible viruses, evil
programs, illegal operations and intrusion behavior. In this paper, we
present useful Intrusion Detection Mechanism (IDM) software that not
only can auto to analyze all system-s operations with the accounting
journal database, but also is able to monitor the system-s state for
virtual platforms.
Abstract: This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and revenue drivers, and can be used to support strategic planning, control and cost management.
Abstract: This paper examined the influence of matching
students- learning preferences with the teaching methodology
adopted, on their academic performance in an accounting course in
two types of learning environment in one university in Lebanon:
classes with PowerPoint (PPT) vs. conventional classes. Learning
preferences were either for PPT or for Conventional methodology. A
statistically significant increase in academic achievement is found in
the conventionally instructed group as compared to the group taught
with PPT. This low effectiveness of PPT might be attributed to the
learning preferences of Lebanese students. In the PPT group, better
academic performance was found among students with
learning/teaching match as compared with students with
learning/teaching mismatch. Since the majority of students display a
preference for the conventional methodology, the result might
suggest that Lebanese students- performance is not optimized by PPT
in the accounting classrooms, not because of PPT itself, but because
it is not matching the Lebanese students- learning preferences in such
a quantitative course.
Abstract: This paper is based on a study conducted in 2006 to assess the impact of computer usage on health of National Institute for Medical Research (NIMR) staff. NIMR being a research Institute, most of its staff spend substantial part of their working time on computers. There was notion among NIMR staff on possible prolonged computer usage health hazards. Hence, a study was conducted to establish facts and possible mitigation measures. A total of 144 NIMR staff were involved in the study of whom 63.2% were males and 36.8% females aged between 20 and 59 years. All staff cadres were included in the sample. The functions performed by Institute staff using computers includes; data management, proposal development and report writing, research activities, secretarial duties, accounting and administrative duties, on-line information retrieval and online communication through e-mail services. The interviewed staff had been using computers for 1-8 hours a day and for a period ranging from 1 to 20 years. The study has indicated ergonomic hazards for a significant proportion of interviewees (63%) of various kinds ranging from backache to eyesight related problems. The authors highlighted major issues which are substantially applicable in preventing occurrences of computer related problems and they urged NIMR Management and/or the government of Tanzania opts to adapt their practicability.
Abstract: This study examines the possibility to apply the theory of multidimensional accounting (momentum accounting) in a Brazilian Navy-s Services Provider Military Organization (Organização Militar Prestadora de Serviços - OMPS). In general, the core of the said theory is the fact that Accounting does not recognize the inertia of transactions occurring in an entity, and that occur repeatedly in some cases, regardless of the implementation of new actions by its managers. The study evaluates the possibility of greater use of information recorded in the financial statements of the unit of analysis, within the strategic decisions of the organization. As a research strategy, we adopted the case study. The results infer that it is possible to use the theory in the context of a multidimensional OMPS, promoting useful information for decision-making and thereby contributing to the strengthening of the necessary alignment of its administration with the current desires of the Brazilian society.