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: Cortisol is important to our immune system, regulates our stress response, and is a factor in maintaining brain temperature. Saliva cortisol is a practical and useful non-invasive measurement that signifies the presence of the important hormone. Electrical activity in the jaw muscles typically rises when the muscles are moved during yawning and the electrical level is found to be correlated with the cortisol level. In two studies using identical paradigms, a total of 108 healthy subjects were exposed to yawning-provoking stimuli so that their cortisol levels and electrical nerve impulses from their jaw muscles was recorded. Electrical activity is highly correlated with cortisol levels in healthy people. The Hospital Anxiety and Depression Scale, Yawning Susceptibility Scale, General Health Questionnaire, demographic, health details were collected and exclusion criteria applied for voluntary recruitment: chronic fatigue, diabetes, fibromyalgia, heart condition, high blood pressure, hormone replacement therapy, multiple sclerosis, and stroke. Significant differences were found between the saliva cortisol samples for the yawners as compared with the non-yawners between rest and post-stimuli. Significant evidence supports the Thompson Cortisol Hypothesis that suggests rises in cortisol levels are associated with yawning. Ethics approval granted and professional code of conduct, confidentiality, and safety issues are approved therein.
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: 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 paper investigates the potential use of airborne ultrasonic phased arrays for imaging in outdoor environments as a means of overcoming the limitations experienced by kinect sensors, which may fail to work in the outdoor environments due to the oversaturation of the infrared photo diodes. Ultrasonic phased arrays have been well studied for static media, yet there appears to be no comparable examination in the literature of the impact of a flowing medium on the focusing behaviour of near field focused ultrasonic arrays. This paper presents a method for predicting the sound pressure fields produced by a single ultrasound element or an ultrasonic phased array influenced by airflows. The approach can be used to determine the actual focal point location of an array exposed in a known flow field. From the presented simulation results based upon this model, it can be concluded that uniform flows in the direction orthogonal to the acoustic propagation have a noticeable influence on the sound pressure field, which is reflected in the twisting of the steering angle of the array. Uniform flows in the same direction as the acoustic propagation have negligible influence on the array. For an array impacted by a turbulent flow, determining the location of the focused sound field becomes difficult due to the irregularity and continuously changing direction and the speed of the turbulent flow. In some circumstances, ultrasonic phased arrays impacted by turbulent flows may not be capable of producing a focused sound field.
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: Culture consists of material and spiritual values adopted by the emerging societies during the historical and social processes and continues to exist from past to present by being transferred through generations. Culture and cultural sustainability are interdependent concepts. Cultural sustainability exists when the requirements established cultural expression are added to the social life as lifestyle and habits. However, sustainability renders change inevitable. Changes that take place in the culture of a society also shows the impact in the daily life places. Functional changes occur in the spaces in order to adapt particularly to cultural change that appear in the aftermath of the user change, to modern technology and living standards. In this context, in this study, it was aimed to investigate the effect of the time-dependent functional changes that took place in the housing where non-Muslim population who was subject to population exchange and Muslim population lived after the population exchange in the vacated housing in Sille. Therefore, the changed and newly added venues in the house belonging to Ali Oğuz in Hacı Ali Ağa Street were investigated over the generated graphic in order to clearly perceive the cultural exchange on the housing and settlement and the functional changes were demonstrated.
Abstract: Photoacoustic imaging is the imaging technology that combines the optical imaging and ultrasound. This provides the high contrast and resolution due to optical imaging and ultrasound imaging, respectively. We developed the real-time photoacoustic tomography (PAT) system using linear-ultrasound transducer and digital acquisition (DAQ) board. There are two types of algorithm for reconstructing the photoacoustic signal. One is back-projection algorithm, the other is FFT algorithm. Especially, we used the non-uniform FFT algorithm. To evaluate the performance of our system and algorithms, we monitored two wires that stands at interval of 2.89 mm and 0.87 mm. Then, we compared the images reconstructed by algorithms. Finally, we monitored the two hairs crossed and compared between these algorithms.
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: Closed Loop Pulsating Heat Pipe (CLPHP) is a passive two-phase heat transfer device having potential to achieve high heat transfer rates over conventional cooling techniques. It is found in electronics cooling due to its outstanding characteristics such as excellent heat transfer performance, simple, reliable, cost effective, compact structure and no external mechanical power requirement etc. Comprehensive understanding of the thermo-hydrodynamic mechanism of CLPHP is still lacking due to its contradictory results available in the literature. The present paper discusses the experimental study on 9 turn CLPHP. Inner and outer diameters of the copper tube are 2 mm and 4 mm respectively. The lengths of the evaporator, adiabatic and condenser sections are 40 mm, 100 mm and 50 mm respectively. Water is used as working fluid. The Filling Ratio (FR) is kept as 50% throughout the investigations. The gravitational effect is studied by placing the evaporator heater at different orientations such as horizontal (90 degree), vertical top (180 degree) and bottom (0 degree) as well as inclined top (135 degree) and bottom (45 degree). Heat input is supplied in the range of 10-50 Watt. Heat transfer mechanism is natural convection in the condenser section. Vacuum pump is used to evacuate the system up to 10-5 bar. The results demonstrate the influence of input heat flux and gravity on the thermal performance of the CLPHP.
Abstract: The present study was carried out to understand the extent of effect of roughness and Reynolds number in open channel flow (OCF). To this extent, four different types of bed surface conditions consisting smooth, distributed roughness, continuous roughness, natural sand bed and two different Reynolds number for each bed surfaces were adopted in this study. Particular attention was given on mean velocity, turbulence intensity, Reynolds shear stress, correlation, higher order moments and quadrant analysis. Further, the extent of influence of roughness and Reynolds number in the depth-wise direction also studied. Increasing Reynolds shear stress near rough beds are noticed due to arrays of discrete roughness elements and flow over these elements generating a series of wakes which contributes to the generation of significantly higher Reynolds shear stress.
Abstract: A new micromechanics framework is developed for
long fibre reinforced composites using a single fibre surrounded by
a functionally graded interphase and matrix as a representative unit
cell. The unit cell is formulated to represent any number of aligned
fibres by a single fibre. Using this model the elastic response of long
fibre composites is predicted in all directions. The model is calibrated
to experimental results and shows very good agreement in the elastic
regime. The differences between the proposed model and existing
models are discussed.
Abstract: Per capita energy usage in any country is exponentially increasing with their development. As a result, the country’s dependence on the fossil fuels for energy generation is also increasing tremendously creating economic and environmental concerns. Tropical countries receive considerable amount of solar radiation throughout the year, use of solar energy with different energy storage and conversion methodologies is a viable solution to minimize the ever increasing demand for the depleting fossil fuels. Salinity gradient solar pond is one such solar energy application. This paper reports the characteristics and performance of a thermally insulated, experimental salinity-gradient solar pond, built at the premises of the University of Kelaniya, Sri Lanka. Particular stress is given to the behavior of the evolution of the three layer structure exist at the stable state of a salinity gradient solar pond over a long period of time, under different environmental conditions. The operational procedures required to maintain the long term thermal stability are also reported in this article.
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: In the national economy, entrepreneurship plays the role of a buffer between economy and policy for it contributes to improving budget effectiveness and decreasing dependence of economy on the state. Entrepreneurship in industry makes it possible to increase the added value that is formed in production chains and to decrease dependence on import. Under the current circumstances, when sanctions are being imposed, this is especially relevant for Russia and for the realization of projects in the Russian Arctic. However, development of entrepreneurship in industry requires an enlightened state policy. The purpose of the research is elaboration of recommendations for improving economic effectiveness of the realization of the Arctic projects on the basis of conceptual proposals for the development of entrepreneurship in industry. The paper presents the studies of the extractive industry role in the Russian economy and proves its raw material character. The analysis of production chains in industry on the basis of the conception of the added value global chains demonstrated a low added value formed by Russian companies. The study of changes in the structure of economy based on systemic, statistical and comparative analyses revealed no positive changes in the structure of economy over the period under consideration. This is a manifestation of ineffectiveness of the Russian industrial policy in general and within the Arctic region in particular. The authors identified the problems information and implementation of the state industrial policy in the Arctic region and in the development of national entrepreneurship, analyzed the shortcomings of the current state policy in the sphere of the Russian industry. On the basis of the conducted studies, the authors formulated conceptual approaches to change the state policy in the Arctic. The basic idea of the authors is to substantiate the focus of the state regulation on the development of entrepreneurship in industry in the process of the Russian Arctic exploration. At the same time another problem is solved–that of the development of the manufacturing industry in the southern regions of the northwestern part of Russia. The criterion of effectiveness in this case is the economic effectiveness.
Abstract: The aim of the paper is to analyze a longstanding problem in Slovakia – the effective education of Roma students coming from socially disadvantaged backgrounds. Although it is a relatively small country, there are over 630 communities in the Slovak Republic. The efficiency of the projects was verified by interviews with participants; questionnaires; and direct observations. Evaluation reports which summarized and evaluated the outcomes of the projects only confirmed their success. Slovakia realizes that appropriate social inclusion of marginalized citizens coming from the Roma ethnic group can only be achieved through education based on equality of all students and acceptance of diversity.
Abstract: Offshore floating structure under the various environmental conditions maintains a fixed position by mooring system. Environmental conditions, vessel motions and mooring loads are applied to mooring lines as the dynamic tension. Because global responses of mooring system in deep water are specified as wave frequency and low frequency response, they should be calculated from the time-domain analysis due to non-linear dynamic characteristics. To take into account all mooring loads, environmental conditions, added mass and damping terms at each time step, a lot of computation time and capacities are required. Thus, under the premise that reliable fatigue damage could be derived through reasonable analysis method, it is necessary to reduce the analysis cases through the sensitivity studies and appropriate assumptions. In this paper, effects in fatigue are studied for spread mooring system connected with oil FPSO which is positioned in deep water of West Africa offshore. The target FPSO with two Mbbls storage has 16 spread mooring lines (4 bundles x 4 lines). The various sensitivity studies are performed for environmental loads, type of responses, vessel offsets, mooring position, loading conditions and riser behavior. Each parameter applied to the sensitivity studies is investigated from the effects of fatigue damage through fatigue analysis. Based on the sensitivity studies, the following results are presented: Wave loads are more dominant in terms of fatigue than other environment conditions. Wave frequency response causes the higher fatigue damage than low frequency response. The larger vessel offset increases the mean tension and so it results in the increased fatigue damage. The external line of each bundle shows the highest fatigue damage by the governed vessel pitch motion due to swell wave conditions. Among three kinds of loading conditions, ballast condition has the highest fatigue damage due to higher tension. The riser damping occurred by riser behavior tends to reduce the fatigue damage. The various analysis results obtained from these sensitivity studies can be used for a simplified fatigue analysis of spread mooring line as the reference.
Abstract: An in vitro study was carried out to evaluate the feasibility of small field of view (FOV) cone beam computed tomography (CBCT) in determining endodontic working length. The objectives were to determine the accuracy of CBCT in measuring the estimated preoperative working lengths (EPWL), endodontic working lengths (EWL) and file lengths. Access cavities were prepared in 27 molars. For each root canal, the baseline electronic working length was determined using an EAL (Raypex 5). The teeth were then divided into overextended, non-modified and underextended groups and the lengths were adjusted accordingly. Imaging and measurements were made using the respective software of the RVG (Kodak RVG 6100) and CBCT units (Kodak 9000 3D). Root apices were then shaved and the apical constrictions viewed under magnification to measure the control working lengths. The paired t-test showed a statistically significant difference between CBCT EPWL and control length but the difference was too small to be clinically significant. From the Bland Altman analysis, the CBCT method had the widest range of 95% limits of agreement, reflecting its greater potential of error. In measuring file lengths, RVG had a bigger window of 95% limits of agreement compared to CBCT. Conclusions: (1) The clinically insignificant underestimation of the preoperative working length using small FOV CBCT showed that it is acceptable for use in the estimation of preoperative working length. (2) Small FOV CBCT may be used in working length determination but it is not as accurate as the currently practiced method of using the EAL. (3) It is also more accurate than RVG in measuring file lengths.
Abstract: In this paper, we presented an evaluation and analysis of E-Voting Authentication Preparation Scheme (EV-APS). EV-APS applies some modified security aspects that enhance the security measures and adds a strong wall of protection, confidentiality, non-repudiation and authentication requirements. Some of these modified security aspects are Kerberos authentication protocol, PVID scheme, responder certificate validation, and the converted Ferguson e-cash protocol. Authentication and privacy requirements have been evaluated and proved. Authentication guaranteed only eligible and authorized voters were permitted to vote. Also, the privacy guaranteed that all votes will be kept secret. Evaluation and analysis of some of these security requirements have been given. These modified aspects will help in filtering the counter buffer from unauthorized votes by ensuring that only authorized voters are permitted to vote.