Abstract: The purpose of this research was to study the
influence of learning efficiency on local accountants’ job
performance effectiveness. This paper drew upon the survey data
collected from 335 local accountants survey conducted at Nakhon
Ratchasima province, Thailand. The statistics utilized in this paper
included percentage, mean, standard deviation, and regression
analysis. The findings revealed that the majority of samples were
between 31-40 years old, married, held an undergraduate degree, and
had an average income between 10,000-15,000 baht. The majority of
respondents had less than five years of accounting experience and
worked for local administrations. The overall learning efficiency
score was in the highest level while the local accountants’ job
performance effectiveness score was also in the high level. The
hypothesis testing’s result disclosed that learning efficiency factors
which were knowledge, Skill, and Attitude had an influence on local
accountants’ job the performance effectiveness.
Abstract: The aim of this paper is to understand how peers can
influence adolescent girls- dieting behaviour and their body image.
Departing from imitation and social learning theories, we study
whether adolescent girls tend to model their peer group dieting
behaviours, thus influencing their body image construction. Our
study was conducted through an enquiry applied to a cluster sample
of 466 adolescent high school girls in Lisbon city public schools. Our
main findings point to an association between girls- and peers-
dieting behaviours, thus reinforcing the modelling hypothesis.
Abstract: As a result of the daily workflow in the design
development departments of companies, databases containing huge
numbers of 3D geometric models are generated. According to the
given problem engineers create CAD drawings based on their design
ideas and evaluate the performance of the resulting design, e.g. by
computational simulations. Usually, new geometries are built either
by utilizing and modifying sets of existing components or by adding
single newly designed parts to a more complex design.
The present paper addresses the two facets of acquiring
components from large design databases automatically and providing
a reasonable overview of the parts to the engineer. A unified
framework based on the topographic non-negative matrix
factorization (TNMF) is proposed which solves both aspects
simultaneously. First, on a given database meaningful components
are extracted into a parts-based representation in an unsupervised
manner. Second, the extracted components are organized and
visualized on square-lattice 2D maps. It is shown on the example of
turbine-like geometries that these maps efficiently provide a wellstructured
overview on the database content and, at the same time,
define a measure for spatial similarity allowing an easy access and
reuse of components in the process of design development.
Abstract: In this paper, zigbee communication based wireless energy surveillance system is presented. The proposed system consists of multiple energy surveillance devices and an energy surveillance monitor. Each different standby power-off value of electric device is set automatically by using learning function of energy surveillance device. Thus adaptive standby power-off function provides user convenience and it maximizes the energy savings. Also, power consumption monitoring function is helpful to reduce inefficient energy consumption in home. The zigbee throughput simulator is designed to evaluate minimum transmission power and maximum allowable information quantity in the proposed system. The test result of prototype has been satisfied all the requirements. The proposed system has confirmed that can be used as an intelligent energy surveillance system for energy savings in home or office.
Abstract: Purpose:This paper aims to gain insights to the influential factors of ERM adoptions by public listed firms in Malaysia. Findings:The two factors of financial leverage and auditor type were found to be significant influential factors for ERM adoption. In other words the findings indicated that firms with higher financial leverage and with a Big Four auditor are more likely to have a form of ERM framework in place. Originality/Value:Since there are relatively few studies conducted in this area and specially in developing economies like Malaysia, this study will broaden the scope of literature by providing novel empirical evidence.
Abstract: In this study, a frame work for verification of famous seismic codes is utilized. To verify the seismic codes performance, damage quantity of RC frames is compared with the target performance. Due to the randomness property of seismic design and earthquake loads excitation, in this paper, fragility curves are developed. These diagrams are utilized to evaluate performance level of structures which are designed by the seismic codes. These diagrams further illustrate the effect of load combination and reduction factors of codes on probability of damage exceedance. Two types of structures; very high important structures with high ductility and medium important structures with intermediate ductility are designed by different seismic codes. The Results reveal that usually lower damage ratio generate lower probability of exceedance. In addition, the findings indicate that there are buildings with higher quantity of bars which they have higher probability of damage exceedance. Life-cycle cost analysis utilized for comparison and final decision making process.
Abstract: Software-as-a-Service (SaaS) is a form of cloud
computing that relieves the user of the burden of hardware and
software installation and management. SaaS can be used at the course
level to enhance curricula and student experience. When cloud
computing and SaaS are included in educational literature, the focus
is typically on implementing administrative functions. Yet, SaaS can
make more immediate and substantial contributions to the technical
course content in educational offerings. This paper explores cloud
computing and SaaS, provides examples, reports on experiences
using SaaS to offer specialized software in courses, and analyzes the
advantages and disadvantages of using SaaS at the course level. The
paper contributes to the literature in higher education by analyzing
the major technical concepts, potential, and constraints for using
SaaS to deliver specialized software at the course level. Further it
may enable more educators and students to benefit from this
emerging technology.
Abstract: Rolling element bearings are widely used in industry,
especially where high load capacity is required. The diagnosis of
their conditions is essential matter for downtime reduction and saving
cost of maintenance. Therefore, an intensive analysis of frequency
spectrum of their faults must be carried out in order to determine the
main reason of the fault. This paper focus on a beating phenomena
observed in the waveform (time domain) of a cylindrical rolling
element bearing. The beating frequencies were not related to any
sources nearby the machine nor any other malfunctions (unbalance,
misalignment ...etc). More investigation on the spike energy and the
frequency spectrum indicated a problem with races of the bearing.
Multi-harmonics of the fundamental defects frequencies were
observed. Two of them were close to each other in magnitude those
were the source of the beating phenomena.
Abstract: In this paper, we propose an effective relay
communication for layered video transmission as an alternative to
make the most of limited resources in a wireless communication
network where loss often occurs. Relaying brings stable multimedia
services to end clients, compared to multiple description coding
(MDC). Also, retransmission of only parity data about one or more
video layer using channel coder to the end client of the relay device is
paramount to the robustness of the loss situation. Using these
methods in resource-constrained environments, such as real-time user
created content (UCC) with layered video transmission, can provide
high-quality services even in a poor communication environment.
Minimal services are also possible. The mathematical analysis shows
that the proposed method reduced the probability of GOP loss rate
compared to MDC and raptor code without relay. The GOP loss rate
is about zero, while MDC and raptor code without relay have a GOP
loss rate of 36% and 70% in case of 10% frame loss rate.
Abstract: In this era of globalization, the role of the State in all aspects of development is widely debated. Some scholars contend the 'demise' and diminishing role of the State whilst others claim that the State is still “de facto developmental". Clearly, it is vital to ascertain which of these two contentions are reflective of the role of the State as nations ascend their development trajectories. Based on the findings of this paper, the perception that the Malaysian State plays an active and committed role towards distributing equitable educational opportunities and enhancing employability of Malaysian PWDs is actually a myth and not reality. Thus, in order to fulfill the promise of Vision 2020 to transform Malaysia into a caring and socially-inclusive society; this paper calls for a more interventionist and committed role by the Malaysian State to translate the universal rights of education and employment opportunities for PWDs from mere policy rhetoric into inclusive realities.
Abstract: The purposes of this research were 1) to study
consumer-based equity of luxury brands, 2) to study consumers-
purchase intention for luxury brands, 3) to study direct factors
affecting purchase intention towards luxury brands, and 4) to study
indirect factors affecting purchase intention towards luxury brands
through brand consciousness and brand equity to analyze information
by descriptive statistic and hierarchical stepwise regression analysis.
The findings revealed that the eight variables of the framework which
were: need for uniqueness, normative susceptibility, status
consumption, brand consciousness, brand awareness, perceived
quality, brand association, and brand loyalty affected the purchase
intention of the luxury brands (at the significance of 0.05). Brand
Loyalty had the strongest direct effect while status consumption had
the strongest indirect effect affecting the purchase intention towards
luxury brands. Brand consciousness and brand equity had the
mediators through the purchase intention of the luxury brands (at the
significance of 0.05).
Abstract: The genre of fantasy depicts a world of imagine that triggers popular interest from a created view of world, and a fantasy is defined as a story that illustrates a world of imagine where scientific or horror elements are stand in its center. This study is not focused on the narrative of the fantasy, i.e. not on the adventurous story, but is concentrated on the image of the fantasy to work on its relationship with intended themes and differences among cultures due to meanings of materials. As for films, we have selected some films in the 2000's that are internationally recognized as expressing unique images of fantasy containing the theme of love in them. The selected films are 5 pieces including two European films, Amelie from Montmartre (2001) and The Science of Sleep (2005) and three Asian films, Citizen Dog from Thailand (2004), Memories of Matsuko from Japan (2006), and I'm a Cyborg, but That's OK from Korea (2006). These films share some common characteristics to the effect that they give tiny lessons and feelings for life with expressions of fantasy images as if they were fairy tales for adults and that they lead the audience to reflect on their days and revive forgotten dreams of childhood. We analyze the images of fantasy in each of the films on the basis of the elements of Mise-en-Scène (setting and props, costume, hair and make-up, facial expressions and body language, lighting and color, positioning of characters, and objects within a frame).
Abstract: Ambiguities in effects of earthquake on various
structures in all earthquake codes would necessitate more study and
research concerning influential factors on dynamic behavior.
Previous studies which were done on different features in different
buildings play a major role in the type of response a structure makes
to lateral vibrations. Diagnosing each of these irregularities can help
structure designers in choosing appropriate setbacks for decreasing
possible damages. Therefore vertical setback is one of the irregularity
factors in the height of the building where can be seen in skyscrapers
and hotels. Previous researches reveal notable changes in the place of
these setbacks showing dynamic response of the structure.
Consequently analyzing 48 models of concrete frames for 3, 6 and 9
stories heights with three different bays in general shape of a surface
decline by height have been constructed in ETABS2000 software,
and then the shape effect of each and every one of these frames in
period scale has been discussed. The result of this study reveals that
not only mass, stiffness and height but also shape of the frame is
influential.
Abstract: Channel junctions can be analyzed in two ways of
division (lateral intake) and combined flows (confluence). The
present paper investigates 3D flow pattern at lateral intake using
Navier-Stokes equation and κ -ε (RNG) turbulent model. The
equations are solved by Finite-Volume Method (FVM) and results
are compared with the experimental data of (Barkdoll, B.D., 1997)
to test the validity of the findings. Comparison of the results with
the experimental data indicated a close proximity between the two
sets of data which suggest a very close simulation. Results further
indicated an inverse relation between the effects of discharge ratio
( r Q ) on the length and width of the separation zone. In other words,
as the discharge ration increases, the length and width of separation
zone decreases.
Abstract: The role of corporate governance is to reduce the
divergence of interests between shareholders and managers. The role
of corporate governance is more useful when managers have an
incentive to deviate from shareholders- interests. One example of
management-s deviation from shareholders- interests is the
management of earnings through the use of accounting accruals. This
paper examines the association between corporate governance
internal mechanisms ownership concentration, board independence,
the existence of CEO-Chairman duality and earnings management.
Firm size and leverage are control variables. The population used in
this study comprises firms listed on the Tehran Stock Exchange
(TSE) between 2004 and 2008, the sample comprises 196 firms.
Panel Data method is employed as technique to estimate the model.
We find that there is negative significant association between
ownership concentration and board independence manage earnings
with earnings management, there is negative significant association
between the existence of CEO-Chairman duality and earnings
management. This study also found a positive significant association
between control variable (firm size and leverage) and earnings
management.
Abstract: After presenting the theory of calendar function of
Iran-s cross-vaults especially “Niasar" cross-vault in recent years,
there has been lots of doubts and uncertainty about this theory by
astrologists and archaeologists. According to this theory “Niasar
cross-vault and other cross-vaults of Iran has calendar function and
are constructed in a way that sunrise and sunset can be seen from one
of its openings in the beginning and middle of each season of year".
But, mentioning historical documentaries we conclude here that the
theory of calendar function of Iran-s cross-vaults does not have any
strong basis and individual cross-vaults had only religious function in
Iran.
Abstract: A novel adaptive fuzzy trajectory tracking algorithm of Stewart platform based motion platform is proposed to compensate path deviation and degradation of controller-s performance due to actuator torque limit. The algorithm can be divided into two parts: the real-time trajectory shaping part and the joint space adaptive fuzzy controller part. For a reference trajectory in task space whenever any of the actuators is saturated, the desired acceleration of the reference trajectory is modified on-line by using dynamic model of motion platform. Meanwhile an additional action with respect to the difference between the nominal and modified trajectories is utilized in the non-saturated region of actuators to reduce the path error. Using modified trajectory as input, the joint space controller incorporates compute torque controller, leg velocity observer and fuzzy disturbance observer with saturation compensation. It can ensure stability and tracking performance of controller in present of external disturbance and position only measurement. Simulation results verify the effectiveness of proposed control scheme.
Abstract: We present a hybrid architecture of recurrent neural
networks (RNNs) inspired by hidden Markov models (HMMs). We
train the hybrid architecture using genetic algorithms to learn and
represent dynamical systems. We train the hybrid architecture on a
set of deterministic finite-state automata strings and observe the
generalization performance of the hybrid architecture when presented
with a new set of strings which were not present in the training data
set. In this way, we show that the hybrid system of HMM and RNN
can learn and represent deterministic finite-state automata. We ran
experiments with different sets of population sizes in the genetic
algorithm; we also ran experiments to find out which weight
initializations were best for training the hybrid architecture. The
results show that the hybrid architecture of recurrent neural networks
inspired by hidden Markov models can train and represent dynamical
systems. The best training and generalization performance is
achieved when the hybrid architecture is initialized with random real
weight values of range -15 to 15.
Abstract: Animated graph gives some good impressions in
presenting information. However, not many people are able to produce it because the process of generating an animated graph requires some technical skills. This work presents Content
Management System with Animated Graph (CMS-AG). It is a webbased system enabling users to produce an effective and interactive
graphical report in a short time period. It allows for three levels of user authentication, provides update profile, account management, template management, graph management, and track changes. The system development applies incremental development approach, object-oriented concepts and Web programming technologies. The design architecture promotes new technology of reporting. It also helps user cut off unnecessary expenses, save time and learn new things on different levels of users. In this paper, the developed system is described.
Abstract: Attempt was made to improve certain characteristics of bio-oil derived from palm kernel pyrolysis by blending it with diesel fuel and alcohols. Two types of alcohol, ethanol or butanol, was used as cosolvent to stabilize the phase of ternary systems. Phase behaviors and basic fuel properties of palm kernel bio-oildiesel- alcohol systems were investigated in this study. Alcohol types showed a significant influence on the phase characteristics with palm kernel bio-oil-diesel-butanol system giving larger soluble area than that of palm kernel bio-oil-diesel-ethanol system. For fuel properties, blended fuels showed superior properties including lower values of density (~860 kg/m3 at 25°C), viscosity (~4.12 mm2/s at 40°C), carbon residue (1.02-2.53 wt%), ash (0.018-0.034 wt%) and pour point (