Abstract: Many issues about the relationship between auditors in
auditing practices with its stakeholders often heard. It appears in
perspectives of bringing out the variety of phenomena affecting from
the audit practice of greed and not appreciating from the
independency of the audit profession and professional code of ethics.
It becomes a logical consequence in practicing of capitalism in
accounting. The main purpose of this article would like to uncover
the existing auditing practices in Indonesia, especially in Java that
associated with a strong influence of Javanese culture with reluctant
/”shy", politely, "legowo (gratefully accepted)", "ngemong"
(friendly), "not mentholo" (lenient), "tepo seliro" (tolerance),
"ngajeni" (respectful), "acquiescent" and also reveals its relationships
with Non Javanese culture in facing the conflict of interest in
practical of auditing world. The method used by interpretive
approach that emphasizes the role of language, interpret and
understand and see social reality as something other than a label,
name or concept. Global practices in auditing of each country have
particular cultures that affect the standard set by those regulatory
standards results the adaptation of IAS. The majority of parties in
Indonesia is dominated by Javanese racial regulators, so Java culture
is embedded in every audit practices and those conditions in Java
leads auditors in having similar behaviour, sometimes interfere with
standard Java code of conduct must be executed by an auditor.
Auditors who live in Java have the characters of Javanese culture that
is hard to avoid in the audit practice. However, practically, the
auditors still are relevant in their profession.
Abstract: Physics Education Research (PER) results have shown
that students do not achieve the expected level of competency in
understanding the concepts of different domains of Physics learning
when taught by the traditional teaching methods, the concepts of
Electricity and Magnetism (E&M) being one among them.
Simulation being one of the valuable instructional tools renders an
opportunity to visualize varied experiences with such concepts.
Considering the electric force concept which requires extensive use
of vector representations, we report here the outcome of the research
results pertaining to the student understanding of this concept and the
role of simulation in using vector representation. The simulation
platform provides a positive impact on the use of vector
representation.
The first stage of this study involves eliciting and analyzing
student responses to questions that probe their understanding of the
concept of electrostatic force and this is followed by four stages of
student interviews as they use the interactive simulations of electric
force in one dimension. Student responses to the questions are
recorded in real time using electronic pad. A validation test interview
is conducted to evaluate students' understanding of the electric force
concept after using interactive simulation. Results indicate lack of
procedural knowledge of the vector representation. The study
emphasizes the need for the choice of appropriate simulation and
mode of induction for learning.
Abstract: Job Scheduling plays an important role for efficient
utilization of grid resources available across different domains and
geographical zones. Scheduling of jobs is challenging and NPcomplete.
Evolutionary / Swarm Intelligence algorithms have been
extensively used to address the NP problem in grid scheduling.
Artificial Bee Colony (ABC) has been proposed for optimization
problems based on foraging behaviour of bees. This work proposes a
modified ABC algorithm, Cluster Heterogeneous Earliest First Min-
Min Artificial Bee Colony (CHMM-ABC), to optimally schedule
jobs for the available resources. The proposed model utilizes a novel
Heterogeneous Earliest Finish Time (HEFT) Heuristic Algorithm
along with Min-Min algorithm to identify the initial food source.
Simulation results show the performance improvement of the
proposed algorithm over other swarm intelligence techniques.
Abstract: The prepreg process among the CFRP (Carbon Fiber
Reinforced Plastic) forming methods is the short term of
‘Pre-impregnation’, which is widely used for aerospace composites
that require a high quality property such as a fiber-reinforced woven
fabric, in which an epoxy hardening resin is impregnated the reality.
However, that this process requires continuous researches and
developments for its commercialization because the delamination
characteristically develops between the layers when a great weight is
loaded from outside to supplement such demerit, three lamination
methods among the prepreg lamination methods of CFRP were
designed to minimize the delamination between the layers due to
external impacts. Further, the newly designed methods and the
existing lamination methods were analyzed through a mechanical
characteristic test, Interlaminar Shear Strength test. The Interlaminar
Shear Strength test result confirmed that the newly proposed three
lamination methods, i.e. the Roll, Half and Zigzag laminations,
presented more excellent strengths compared to the conventional Ply
lamination. The interlaminar shear strength in the roll method with
relatively dense fiber distribution was approximately 1.75% higher
than that in the existing ply lamination method, and in the half method,
it was approximately 0.78% higher.
Abstract: In this paper, the electromagnetic shielding
characteristics of an up-to-date typical carbon filler material, carbon
fiber used with a metal mesh were investigated. Carbon fiber
12k-prepregs, where carbon fibers were impregnated with epoxy, were
laminated with wire meshes, vacuum bag-molded and hardened to
manufacture hybrid-type specimens, with which an electromagnetic
shield test was performed in accordance with ASTM D4935-10,
through which was known as the most excellent reproducibility is
obtainable among electromagnetic shield tests. In addition, glass fiber
prepregs whose electromagnetic shielding effect were known as
insignificant were laminated and formed with wire meshes to verify
the validity of the electromagnetic shield effect of wire meshes in
order to confirm the electromagnetic shielding effect of metal meshes
corresponding existing carbon fiber 12k-prepregs. By grafting carbon
fibers, on which studies are being actively underway in the
environmental aspects and electromagnetic shielding effect, with
hybrid-type wire meshes that were analysed through the tests, in this
study, the applicability and possibility are proposed.
Abstract: Chemotherapy and radiotherapy are one of the major
treatment modalities that play important role in the management of a
number of different cancers. This study for the first time evaluates the
toxicity of these treatment modalities and its impact on quality of life
of cancer patients in Pakistan. The study also for the first time
determines what cancer patients of different ages and cancer stages
believe would be an effective intervention to manage their
psychosocial needs and treatment induced toxicity. The article also
provides evidence based approach for the use of variety of
interventions to mange cancer treatment induced morbidity and
toxicity. In light of the present study and reviewed research data,
evidence based recommendations are also made for selection of
appropriate interventions to manage Pain, Nausea and Vomiting,
Anxiety and Depression, Fatigue and Overall QOL of cancer
survivors.
Abstract: The aim of this study was to design and simulate a
particular type of Asynchronous State Machine (ASM), namely a
‘traffic light controller’ (TLC), operated at a frequency of 0.5 Hz.
The design task involved two main stages: firstly, designing a 4-bit
binary counter using J-K flip flops as the timing signal and,
subsequently, attaining the digital logic by deploying ASM design
process. The TLC was designed such that it showed a sequence of
three different colours, i.e. red, yellow and green, corresponding to
set thresholds by deploying the least number of AND, OR and NOT
gates possible. The software Multisim was deployed to design such
circuit and simulate it for circuit troubleshooting in order for it to
display the output sequence of the three different colours on the
traffic light in the correct order. A clock signal, an asynchronous 4-
bit binary counter that was designed through the use of J-K flip flops
along with an ASM were used to complete this sequence, which was
programmed to be repeated indefinitely. Eventually, the circuit was
debugged and optimized, thus displaying the correct waveforms of
the three outputs through the logic analyser. However, hazards
occurred when the frequency was increased to 10 MHz. This was
attributed to delays in the feedback being too high.
Abstract: Negative pressure phenomenon appears in many
thermodynamic, geophysical and biophysical processes in the Nature
and technological systems. For more than 100 years of the laboratory
researches beginning from F. M. Donny’s tests, the great values of
negative pressure have been achieved. But this phenomenon has not
been practically applied, being only a nice lab toy due to the special
demands for the purity and homogeneity of the liquids for its
appearance. The possibility of creation of direct wave of negative
pressure in real heterogeneous liquid systems was confirmed
experimentally under the certain kinetic and hydraulic conditions.
The negative pressure can be considered as the factor of both useful
and destroying energies. The new approach to generation of the
negative pressure waves in impure, unclean fluids has allowed the
creation of principally new energy saving technologies and
installations to increase the effectiveness and efficiency of different
production processes. It was proved that the negative pressure is one
of the main factors causing hard troubles in some technological and
natural processes. Received results emphasize the necessity to take
into account the role of the negative pressure as an energy factor in
evaluation of many transient thermohydrodynamic processes in the
Nature and production systems.
Abstract: The research was conducted to empirically validate
the proposed maturity model of e-Government implementation,
composed of four dimensions, further specified by 54 success factors
as attributes. To do so, there are two steps were performed. First,
expert’s judgment was conducted to test its content validity. The
second, reliability study was performed to evaluate inter-rater
agreement by using Fleiss Kappa approach. The kappa statistic
(kappa coefficient) is the most commonly used method for testing the
consistency among raters. Fleiss Kappa was a generalization of
Kappa in extensions to the case of more than two raters (multiple
raters) with multi-categorical ratings. Our findings show that most
attributes of the proposed model were related to their corresponding
dimensions. According to our results, The percentage of agree
answers given by the experts was 73.69% in dimension A, 89.76% in
B, 81.5% in C and 60.37% in D. This means that more than half of
the attributes of each dimensions were appropriate or relevant to the
dimensions they were supposed to measure, while 85% of attributes
were relevant enough to their corresponding dimensions. Inter-rater
reliability coefficient also showed satisfactory result and interpreted
as substantial agreement among raters. Therefore, the proposed
model in this paper was valid and reliable to measure the maturity of
e-Government implementation.
Abstract: Content-based image retrieval (CBIR) uses the
contents of images to characterize and contact the images. This paper
focus on retrieving the image by separating images into its three color
mechanism R, G and B and for that Discrete Wavelet Transformation
is applied. Then Wavelet based Generalized Gaussian Density (GGD)
is practical which is used for modeling the coefficients from the
wavelet transforms. After that it is agreed to Histogram of Oriented
Gradient (HOG) for extracting its characteristic vectors with Relevant
Feedback technique is used. The performance of this approach is
calculated by exactness and it confirms that this method is wellorganized
for image retrieval.
Abstract: The design, manufacture, and operation of thin-walled
pressure vessels must be based on maximum safe operating pressure
and an adequate factor of safety (FoS). This research paper first
reports experimental evaluation of longitudinal and hoops stresses
based on working pressure as well as maximum pressure; and then
includes a critical study of factor of safety (FoS) in the design of a
glass fiber pressure vessel. Experimental work involved the use of
measuring instruments and the readings from pressure gauges.
Design calculations involved the computations of design stress and
FoS; the latter was based on breaking strength of 55 MPa for the
glass fiber (pressure-vessel material). The experimentally determined
FoS value has been critically compared with the general FoS allowed
in the design of glass fiber pressure vessels.
Abstract: In view of a possible application in optical data
storage devices, diffraction grating efficiency of an organic dye, Acid
Fuchsin doped in PMMA matrix was studied under excitation with
CW diode pumped Nd: YAG laser at 532 nm. The open aperture Zscan
of dye doped polymer displayed saturable absorption and the
closed aperture Z-scan of the samples exhibited negative
nonlinearity. The diffraction efficiency of the grating is the ratio of
the intensity of the first order diffracted power to the incident read
beam power. The dye doped polymer films were found to be good
media for recording. It is observed that the formation of gratings
strongly depend on the concentration of dye in the polymer film, the
intensity ratios of the writing beams and the angle between the
writing beams. It has been found that efficient writing can be made at
an angle of 20o and when the intensity ratio of the writing beams is
unity.
Abstract: In this paper, we propose a method for three-dimensional
(3-D)-model indexing based on defining a new
descriptor, which we call new descriptor using spherical harmonics.
The purpose of the method is to minimize, the processing time on the
database of objects models and the searching time of similar objects
to request object.
Firstly we start by defining the new descriptor using a new
division of 3-D object in a sphere. Then we define a new distance
which will be used in the search for similar objects in the database.
Abstract: A strain of Monascus purpureus CMU001 was used to
prepare red yeast rice from Thai glutinous rice Korkor 6 (RD 6).
Adding of different amounts of histidine (156, 312, 625 and 1250 mg
in 100 g of rice grains)) under aerobic and air limitation (air-lock)
condition were used in solid fermentation. Determination of the yield
as well as monacolin K content was done. Citrinin content was also
determined in order to confirm the safety use of prepared red yeast
rice. It was found that under air-lock condition with 1250 mg of
histidine addition gave the highest yield of 37.40 g of dried red yeast
rice prepared from 100 g of rice. Highest 5.72 mg content of
monacolin K was obtained under air-lock condition with 312 mg
histidine addition. In the other hand, citrinin content was found to be
less than 24462 ng/g of all dried red yeast rice samples under the
experimental methods used in this work.
Abstract: Evaluating the performance of a simulator in the
CAVE has to be confirmed by encouraging people to live the
experience of virtual reality. In this paper, a detailed procedure of
recording video is presented. Limitations of the experimental device
are firstly exposed. Then, solutions for improving this idea are finally
described.
Abstract: In this paper a new algorithm to generate random
simple polygons from a given set of points in a two dimensional
plane is designed. The proposed algorithm uses a genetic algorithm to
generate polygons with few vertices. A new merge algorithm is
presented which converts any two polygons into a simple polygon.
This algorithm at first changes two polygons into a polygonal chain
and then the polygonal chain is converted into a simple polygon. The
process of converting a polygonal chain into a simple polygon is
based on the removal of intersecting edges. The experiments results
show that the proposed algorithm has the ability to generate a great
number of different simple polygons and has better performance in
comparison to celebrated algorithms such as space partitioning and
steady growth.
Abstract: Given a graph G. A cycle of G is a sequence of
vertices of G such that the first and the last vertices are the same.
A hamiltonian cycle of G is a cycle containing all vertices of G.
The graph G is k-ordered (resp. k-ordered hamiltonian) if for any
sequence of k distinct vertices of G, there exists a cycle (resp.
hamiltonian cycle) in G containing these k vertices in the specified
order. Obviously, any cycle in a graph is 1-ordered, 2-ordered and 3-
ordered. Thus the study of any graph being k-ordered (resp. k-ordered
hamiltonian) always starts with k = 4. Most studies about this topic
work on graphs with no real applications. To our knowledge, the
chordal ring families were the first one utilized as the underlying
topology in interconnection networks and shown to be 4-ordered.
Furthermore, based on our computer experimental results, it was
conjectured that some of them are 4-ordered hamiltonian. In this
paper, we intend to give some possible directions in proving the
conjecture.
Abstract: This paper presents the scaling laws that provide the
criteria of geometry and dynamic similitude between the full-size
rotor-shaft system and its scale model, and can be used to predict the
torsional vibration characteristics of the full-size rotor-shaft system by
manipulating the corresponding data of its scale model. The scaling
factors, which play fundamental roles in predicting the geometry and
dynamic relationships between the full-size rotor-shaft system and its
scale model, for torsional free vibration problems between scale and
full-size rotor-shaft systems are firstly obtained from the equation of
motion of torsional free vibration. Then, the scaling factor of external
force (i.e., torque) required for the torsional forced vibration problems
is determined based on the Newton’s second law. Numerical results
show that the torsional free and forced vibration characteristics of a
full-size rotor-shaft system can be accurately predicted from those of
its scale models by using the foregoing scaling factors. For this reason,
it is believed that the presented approach will be significant for
investigating the relevant phenomenon in the scale model tests.
Abstract: Replacement of plastics used in the food industry
seems to be a serious issue to overcome mainly the environmental
problems in recent years. This study investigates the hydrophilicity
and permeability properties of starch biopolymer which ethylene
vinyl alcohol (EVOH) (0-10%) and nanocrystalline cellulose (NCC)
(1-15%) were used to enhance its properties. Starch -EVOH
nanocomposites were prepared by casting method in different
formulations. NCC production by acid hydrolysis was confirmed by
scanning electron microscopy. Solubility, water vapor permeability,
water vapor transmission rate and moisture absorbance were
measured on each of the nanocomposites. The results were analyzed
by SAS software. The lowest moisture absorbance was measured in
pure starch nanocomposite containing 8% NCC. The lowest
permeability to water vapor belongs to starch nanocomposite
containing 8% NCC and the sample containing 7.8% EVOH and 13%
NCC. Also the lowest solubility was observed in the composite
contains the highest amount of EVOH. Applied Process resulted in
production of bio films which have good resistance to water vapor
permeability and solubility in water. The use of NCC and EVOH
leads to reduced moisture absorbance property of the biofilms.
Abstract: In situ modified cyclohexanone-formaldehyde resins
were prepared by addition of alendronic acid during resin
preparation. Clay nanocomposites in ketonic resins were achieved by
adding clay into the flask at the beginning of the resin preparation.
The prepared resins were used for the synthesis of fire resistant
polyurethanes foam. Both phosphorous containing modifier
compound alendronic acid and nanoclay increases fire resistance of
the cyclohexanone-formaldehyde resin thus polyurethane produced
from these resins. The effect of the concentrations of alendronic acid
and clay on the fire resistance and physical properties of
polyurethanes was studied.