Abstract: Today Internet has very important role to promote products and services all over the world. Companies and destinations in tourism industry use Internet to sell and to promote their core products to directly potential tourists. Internet technologies have redefined the relationships between tourists, tourism companies, and travel agents. The new relationship allows for accessing and tapping tourism information and services. Internet technologies ensure new opportunities to available for the tourism industry, including travel accommodation, and tourist destination organizations. Websites are important devices to the marketing of a destination. Most people make a research about the destination before arriving via internet. Governments have a considerable role in the process of marketing tourism destinations. Governments make policies and regulations; furthermore, they help to market destinations to potential tourists. Governments have a comprehensive overview of the sector to see changes in tourism market and design better policies, programs and marketing plans. At the same time, governments support developing of alternative tourism in the country with regulations and marketing tools. The aim of this study is to analyse of an Internet website of governmental tourism portal in Turkey to determine effectiveness about gastronomy tourism. The Turkish government has established a culture portal for foreign and local tourists. The Portal provides local and general information about tourism attractions of cities and Turkey. There are 81 official cities in Turkey and all these cities are conducted to analyse to determine how effective marketing is done by Turkish Government in the manner of gastronomy tourism. A content analysis will be conducted to Internet website of the portal with food content, recipes and gastronomic feature of cities.
Abstract: This study was intended to provide a more efficient and convenient way for mobile users to enhance their knowledge about ASEAN countries. The researchers evaluated the utility of the developed crossword puzzle application and assessed the general usability of its user interface for its intended purpose and audience of users. The descriptive qualitative research method for the research design and the Mobile-D methodology was employed for the development of the software application output. With a generally favorable reception from its users, the researchers concluded that the iSEA Mobile Based Learning Application can be considered ready for general deployment and use. It was also concluded that additional studies can also be done to make a more complete assessment of the knowledge gained by its users before and after using the application.
Abstract: Product performance depends on the type and quality of its building material. Successful product must be made using high quality material, and using the right methods. Many foot problems took place as a result of using poor insole material. Therefore, selecting a proper insole material is crucial to eliminate these problems. In this study, the analytical hierarchy process (AHP) is used to provide a systematic procedure for choosing the best material adequate for this application among three material alternatives (polyurethane, poron, and plastzote). Several comparison criteria are used to build the AHP model including: density, stiffness, durability, energy absorption, and ease of fabrication. Poron was selected as the best choice. Inconsistency testing indicates that the model is reasonable, and the materials alternative ranking is effective.
Abstract: The result of suggestion for low energy diet (1,000-1,200 kcal) in obese women to the effect on body weight, waist circumference and body mass index (BMI) in this experiment. Quisi experimental research was used for this study and it is a One-group pretest-posttest designs measurement method. The aim of this study was body weight, waist circumference and body mass index (BMI) reduction by using low energy diet (1,000-1,200 kcal) in obese women, the result found that in 15 of obese women that contained their body mass index (BMI) ≥ 30, after they obtained low energy diet (1,000-1,200 kcal) within 2 weeks. The data were collected before and after of testing the results showed that the average of body weight decrease 3.4 kilogram, waist circumference value decrease 6.1 centimeter and the body mass index (BMI) decrease 1.3 kg.m2 from their previous body weight, waist circumference and body mass index (BMI) before experiment started. After this study, the volunteers got healthy and they can choose or select some food for themselves. For this study, the research can be improved for data development for forward study in the future.
Abstract: This paper deals with the optimum tilt angle for the solar collector in order to collect the maximum solar radiation. The optimum angle for tilted surfaces varying from 0◦ to 90◦ in steps of 1◦ was computed. In present study, a theoretical model is used to predict the global solar radiation on a tilted surface and to obtain the optimum tilt angle for a solar collector in Bursa, Turkey. Global solar energy radiation on the solar collector surface with an optimum tilt angle is calculated for specific periods. It is determined that the optimum slope angle varies between 0◦ (June) and 59◦ (December) throughout the year. In winter (December, January, and February) the tilt should be 55◦, in spring (March, April, and May) 19.6◦, in summer (June, July, and August) 5.6◦, and in autumn (September, October, and November) 44.3◦. The yearly average of this value was obtained to be 31.1◦ and this would be the optimum fixed slope throughout the year.
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: This paper intends to identify and analyze customer adoption and attitudes towards mobile banking facilities. The study uses six perceived characteristics of innovation that can be used to form a favorable or unfavorable attitude toward an innovation, namely: Relative advantage, compatibility, complexity, trailability, risk, and observability. Collected data were analyzed using Pearson Chi-Square test. The results showed that mobile bank users were predominantly males. There is a growing trend among young, educated customers towards converting to mobile banking in Sri Lanka. The research outcomes suggested that all the six factors are statistically highly significant in influencing mobile banking adoption and attitude formation towards mobile banking in Sri Lanka. The major reasons for adopting mobile banking services are the accessibility and availability of services regardless of time and place. Over the 75 percent of the respondents mentioned that savings in time and effort and low financial costs of conducting mobile banking were advantageous. Issue of security was found to be the most important factor that motivated consumer adoption and attitude formation towards mobile banking. Main barriers to mobile banking were the lack of technological skills, the traditional cash‐carry banking culture, and the lack of awareness and insufficient guidance to using mobile banking.
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: This study analyzes the quality and the size of the strategic network of higher education institutions. The study analyses the concept of fitness for purpose in quality assurance. It also analyses the transaction costs of networking that have consequences on the number of members in the network. Empirical evidence is presented of the Consortium on Applied Research and Professional Education, which is a European strategic network of six higher education institutions. The results of the study support the argument that the number of members in the strategic network should be relatively small to provide high quality results. The practical importance is that networking has been able to promote international research and development projects. The results of this study are important for those who want to design and improve international networks in higher education.
Abstract: Current building sector is focused on reduction of energy requirements, on renewable energy generation and on regeneration of existing urban areas. These targets need to be solved with a systemic approach, considering several aspects simultaneously such as climate conditions, lighting conditions, solar radiation, PV potential, etc. The solar access analysis is an already known method to analyze the solar potentials, but in current years, simulation tools have provided more effective opportunities to perform this type of analysis, in particular in the early design stage. Nowadays, the study of the solar access is related to the easiness of the use of simulation tools, in rapid and easy way, during the design process. This study presents a comparison of three simulation tools, from the point of view of the user, with the aim to highlight differences in the easy-to-use of these tools. Using a real urban context as case study, three tools; Ecotect, Townscope and Heliodon, are tested, performing models and simulations and examining the capabilities and output results of solar access analysis. The evaluation of the ease-to-use of these tools is based on some detected parameters and features, such as the types of simulation, requirements of input data, types of results, etc. As a result, a framework is provided in which features and capabilities of each tool are shown. This framework shows the differences among these tools about functions, features and capabilities. The aim of this study is to support users and to improve the integration of simulation tools for solar access with the design process.
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: In recent decades, rapid and incorrect changes in land-use have been associated with consequences such as natural resources degradation and environmental pollution. Detecting changes in land-use is one of the tools for natural resource management and assessment of changes in ecosystems. The target of this research is studying the land-use changes in Haraz basin with an area of 677000 hectares in a 15 years period (1996 to 2011) using LANDSAT data. Therefore, the quality of the images was first evaluated. Various enhancement methods for creating synthetic bonds were used in the analysis. Separate training sites were selected for each image. Then the images of each period were classified in 9 classes using supervised classification method and the maximum likelihood algorithm. Finally, the changes were extracted in GIS environment. The results showed that these changes are an alarm for the HARAZ basin status in future. The reason is that 27% of the area has been changed, which is related to changing the range lands to bare land and dry farming and also changing the dense forest to sparse forest, horticulture, farming land and residential area.
Abstract: A teacher’s attitude to creativity plays an essential role in the thinking development of his/her students. The purpose of this study is to understand if a science teacher's personal creativity can modify his/her ability to produce various kinds of questions. This research used an education activity based on cosmic sketches and pictures by K.E. Tsiolkovsky, the founder of astronautics, to explore if any relationship between individual creativity and the asking questions skill exists. As a screening instrument, which allows an assessment of the respondent's creative potential, a common test of creative thinking was used. The results of the creativity test and the diversity of the questions are mentioned.
Abstract: According to 3D magnetic circuit of the transverse flux PM linear machine, distribution law is presented, and analytical expression of axial end flux leakage is derived using numerical method. Maxwell stress tensor is used to solve detent force of mover. A 3D finite element model of the transverse flux PM machine is built to analyze the flux distribution and detent force. Experimental results of the prototype verified the validity of axial end flux leakage and detent force theoretical derivation, the research on axial end flux leakage and detent force provides a valuable reference to other types of linear machine.
Abstract: Performances analysis of remote sensing sensor is required to pursue a range of scientific research and application objectives. Laboratory analysis of any remote sensing instrument is essential, but not sufficient to establish a valid inflight one. In this study, with the aid of the in situ measurements and corresponding image of three-gray scale permanent artificial target, the in-flight radiometric performances analyses (in-flight radiometric calibration, dynamic range and response linearity, signal-noise-ratio (SNR), radiometric resolution) of self-developed short-wave infrared (SWIR) camera are performed. To acquire the inflight calibration coefficients of the SWIR camera, the at-sensor radiances (Li) for the artificial targets are firstly simulated with in situ measurements (atmosphere parameter and spectral reflectance of the target) and viewing geometries using MODTRAN model. With these radiances and the corresponding digital numbers (DN) in the image, a straight line with a formulation of L = G × DN + B is fitted by a minimization regression method, and the fitted coefficients, G and B, are inflight calibration coefficients. And then the high point (LH) and the low point (LL) of dynamic range can be described as LH= (G × DNH + B) and LL= B, respectively, where DNH is equal to 2n − 1 (n is the quantization number of the payload). Meanwhile, the sensor’s response linearity (δ) is described as the correlation coefficient of the regressed line. The results show that the calibration coefficients (G and B) are 0.0083 W·sr−1m−2µm−1 and −3.5 W·sr−1m−2µm−1; the low point of dynamic range is −3.5 W·sr−1m−2µm−1 and the high point is 30.5 W·sr−1m−2µm−1; the response linearity is approximately 99%. Furthermore, a SNR normalization method is used to assess the sensor’s SNR, and the normalized SNR is about 59.6 when the mean value of radiance is equal to 11.0 W·sr−1m−2µm−1; subsequently, the radiometric resolution is calculated about 0.1845 W•sr-1m-2μm-1. Moreover, in order to validate the result, a comparison of the measured radiance with a radiative-transfer-code-predicted over four portable artificial targets with reflectance of 20%, 30%, 40%, 50% respectively, is performed. It is noted that relative error for the calibration is within 6.6%.
Abstract: The purpose of this study is to visualize the strategic network of higher education institutions and its strategic directions. The strategy map of the balanced scorecard approach is developed to describe the strategic objectives and their causal relationships in higher education. The empirical part of the study presents the survey results of the desired strategic directions of the network obtained from the teachers and other staff of the member institutions. Research and development projects are the most important form of activity in the network, but education and many other forms also turn out to be important. The results of this study support the argument that a strategic innovation alliance is a suitable and useful way to promote collaboration among European higher education institutions. The results of the study can be used by those who wish to promote such international collaboration among higher education institutions.
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: Corporate credit rating prediction is one of the most important topics, which has been studied by researchers in the last decade. Over the last decade, researchers are pushing the limit to enhance the exactness of the corporate credit rating prediction model by applying several data-driven tools including statistical and artificial intelligence methods. Among them, multiclass support vector machine (MSVM) has been widely applied due to its good predictability. However, heuristics, for example, parameters of a kernel function, appropriate feature and instance subset, has become the main reason for the critics on MSVM, as they have dictate the MSVM architectural variables. This study presents a hybrid MSVM model that is intended to optimize all the parameter such as feature selection, instance selection, and kernel parameter. Our model adopts genetic algorithm (GA) to simultaneously optimize multiple heterogeneous design factors of MSVM.
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: Solar thermal cooling system was installed on Mechanical Research Center (MRC) Building that is located in Universitas Indonesia, Depok, Indonesia. It is the first cooling system in Indonesia that utilizes solar energy as energy input combined with natural gas; therefore, the control system must be appropriated with the climates. In order to stabilize the cooling capacity and also to maximize the use of solar energy, the system applies some controllers. Constant flow rate and on/off controller are applied for the hot water, chilled water and cooling water pumps. The hot water circulated by pump when the solar radiation is over than 400W/m2, and the chilled water is continually circulated by pump and its temperature is kept constant 7 °C by absorption chiller. The cooling water is also continually circulated until the outlet temperature of cooling tower below than 27 oC. Furthermore, the three-way valve is used to control the hot water for generate vapor on absorption chiller. The system performance using that control system is shown in this study results.