Abstract: This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.
Abstract: This paper proposes a new technique for improving
the efficiency of software testing, which is based on a conventional
attempt to reduce test cases that have to be tested for any given
software. The approach utilizes the advantage of Regression Testing
where fewer test cases would lessen time consumption of the testing
as a whole. The technique also offers a means to perform test case
generation automatically. Compared to one of the techniques in the
literature where the tester has no option but to perform the test case
generation manually, the proposed technique provides a better
option. As for the test cases reduction, the technique uses simple
algebraic conditions to assign fixed values to variables (Maximum,
minimum and constant variables). By doing this, the variables values
would be limited within a definite range, resulting in fewer numbers
of possible test cases to process. The technique can also be used in
program loops and arrays.
Abstract: This work presents a neural network model for the
clustering analysis of data based on Self Organizing Maps (SOM).
The model evolves during the training stage towards a hierarchical
structure according to the input requirements. The hierarchical structure
symbolizes a specialization tool that provides refinements of the
classification process. The structure behaves like a single map with
different resolutions depending on the region to analyze. The benefits
and performance of the algorithm are discussed in application to the
Iris dataset, a classical example for pattern recognition.
Abstract: Fixed-point simulation results are used for the performance measure of inverting matrices using a reconfigurable processing element. Matrices are inverted using the Cholesky decomposition algorithm. The reconfigurable processing element is capable of all required mathematical operations. The fixed-point word length analysis is based on simulations of different condition numbers and different matrix sizes.
Abstract: Skin color is an important visual cue for computer
vision systems involving human users. In this paper we combine skin
color and optical flow for detection and tracking of skin regions. We
apply these techniques to gesture recognition with encouraging
results. We propose a novel skin similarity measure. For grouping
detected skin regions we propose a novel skin region grouping
mechanism. The proposed techniques work with any number of skin
regions making them suitable for a multiuser scenario.
Abstract: The focus of this research is in the area of the soviet period and the mission of the Russian Orthodox Church in Kazakhstan in the XIX century. There was close connection of national customs and traditions with religious practices, outlooks and attitudes. In particular, such an approach has alleged estimation by Kazakh historians of the process of Christianization of the local population. Some of them are inclined to consider the small number of Christening Kazakhs as evidence that the Russian Orthodox Church didn’t achieve its mission. The number of historians who think that the church didn’t achieve its mission has thousand over the last centuries, however our calculations of the number of Kazakhs who became Orthodox Christian is much more than other historians think. Such Christians can be divided into 3 groups: Some remained Christian until their deaths, others had two faiths and the third hid their true religions, having returned to their former belief. Therefore, to define the exact amount of Christening Kazakhs represented a challenge. Some data does not create a clear picture of the level of Christianization, constant and accurate was not collected. The data appearing in reports of spiritual attendants and civil authorities is not always authentic. Article purpose is illumination and the analysis missionary activity of Russian Orthodox Church in Kazakhstan.
Abstract: Abrasive Jet Machining is an Unconventional
machining process in which the metal is removed from brittle and
hard material in the form of micro-chips. With increase in need of
materials like ceramics, composites, in manufacturing of various
Mechanical & Electronic components, AJM has become a useful
technique for micro machining. The present study highlights the
influence of different parameters like Pressure, SOD, Time, Abrasive
grain size, nozzle diameter on the Metal removal of FRP (Fiber
Reinforced Polymer) composite by Abrasive jet machining. The
results of the Experiments conducted were analyzed and optimized
with TAGUCHI method of Optimization and ANOVA for Optimal
Value.
Abstract: This paper presents a ray tracing simulation technique for characterize the radiowave propagation inside building. The implementation of an algorithm capable of enumerating a large number of propagation paths in interactive time for the special case of 2.5D. The effective dielectric constants of the building structure in the simulations are indicated. The study describes an efficient 2.5D model of ray tracing algorithm were compared with 3D model. The result of the first investigations is that the environment of the indoor wave significantly changes as we change the electric parameters of material constructions. A detailed analysis of the dependence of the indoor wave on the wideband characteristics of the channel: root mean square (RMS) delay spread characteristics and Mean excess delay, is also investigated.
Abstract: The coverage probability and range of IEEE 802.16
systems depend on different wireless scenarios. Evaluating the
performance of IEEE 802.16 systems over Stanford University
Interim (SUI) channels is suggested by IEEE 802.16 specifications.
In order to derive an effective method for forecasting the coverage
probability and range, this study uses the SUI channel model to
analyze the coverage probability with Rayleigh fading for an IEEE
802.16 system. The BER of the IEEE 802.16 system is shown in the
simulation results. Then, the maximum allowed path loss can be
calculated and substituted into the coverage analysis. Therefore,
simulation results show the coverage range with and without
Rayleigh fading.
Abstract: Currently, there is no database or local norms for the
physical performance of Malaysian rugby players. This database or
norms are vital for Malaysian-s sports development as programs can
be setup to improve the current status. This pilot study was
conducted to evaluate the status of our semi professional rugby
players. The rugby players were randomly selected from the
Malaysian National team and several clubs in the Klang valley, Kuala
Lumpur Malaysia. 54 male rugby players (Age: 24.41 ± 4.06 years)
were selected for this pilot study. Height, bodyweight, percentage
body fat and body mass index (BMI) and several other physical tests
were performed. Results from the BLEEP test revealed an average of
level 9, shuttle 2 for the players. Interestingly, forwards were taller,
heavier, and had lower maximal aerobic power than backs in the
same team. In conclusion, the physical characteristics of the rugby
players were much lower when compared to international players
from other countries. From this pilot study, the physical performance
of the Malaysian team must be improved in order to further develop
the sports.
Abstract: Repairing of the cracks by fiber metal laminates
(FMLs) was first done by some aeronautical laboratories in early
1970s. In this study, experimental investigations were done on the
effect of repairing the center-cracked aluminum plates using the FML
patches. The repairing processes were conducted to characterize the
response of the repaired structures to tensile tests. The composite
patches were made of one aluminum layer and two woven glassepoxy
composite layers. Three different crack lengths in three crack
angles and different patch lay-ups were examined. It was observed
for the lengthen cracks, the effect of increasing the crack angle on
ultimate tensile load in the structure was increase. It was indicated
that the situation of metal layer in the FML patches had an important
effect on the tensile response of the tested specimens. It was found
when the aluminum layer is farther, the ultimate tensile load has the
highest amount.
Abstract: Hydrogenated biodiesel is one of the most promising
renewable fuels. It has many advantages over conventional biodiesel,
including higher cetane number, higher heating value, lower
viscosity, and lower corrosiveness due to its absence of oxygen.
From previous work, Pd/TiO2 gave high conversion and selectivity in
hydrogenated biodiesel. In this work, the effect of biomass feedstocks
(i.e. beef fat, chicken fat, pork fat, and jatropha oil) on the production
of hydrogenated biodiesel over Pd/TiO2 has been studied. Biomass
feedstocks were analyzed by ICP-OES (inductively coupled plasma
optical emission spectrometry) to identify the content of impurities
(i.e. P, K, Ca, Na, and Mg). The deoxygenation catalyst, Pd/TiO2,
was prepared by incipient wetness impregnation (IWI) and tested in a
continuous flow packed-bed reactor at 500 psig, 325°C, H2/feed
molar ratio of 30, and LHSV of 4 h-1 for its catalytic activity and
selectivity in hydrodeoxygenation. All feedstocks gave high
selectivity in diesel specification range hydrocarbons and the main
hydrocarbons were n-pentadecane (n-C15) and n-heptadecane (n-
C17), resulting from the decarbonylation/decarboxylation reaction.
Intermediates such as oleic acid, stearic acid, palmitic acid, and esters
were also detected in minor amount. The conversion of triglycerides
in jatropha oil is higher than those of chicken fat, pork fat, and beef
fat, respectively. The higher concentration of metal impurities in
feedstock, the lower conversion of feedstock.
Abstract: Heterogeneous catalysis is vital for a number of
chemical, refinery and pollution control processes. The use of
catalyst pellets of hollow cylindrical shape provide several distinct
advantages over other common shapes, and can therefore help to
enhance conversion levels in reactors. A better utilization of the
catalytic material is probably most notable of these features due to
the absence of the pellet core, which helps to significantly lower the
effect of the internal transport resistance. This is reflected in the
enhancement of the effectiveness factor. For the case of the first order
irreversible kinetics, a substantial increase in the effectiveness factor
can be obtained by varying shape parameters. Important shape
parameters of a finite hollow cylinder are the ratio of the inside to the
outside radii (κ) and the height to the diameter ratio (γ). A high value
of κ the generally helps to enhance the effectiveness factor. On the
other hand, lower values of the effectiveness factors are obtained
when the dimension of the height and the diameter are comparable.
Thus, the departure of parameter γ from the unity favors higher
effectiveness factor. Since a higher effectiveness factor is a measure
of a greater utilization of the catalytic material, higher conversion
levels can be achieved using the hollow cylindrical pellets possessing
optimized shape parameters.
Abstract: This paper present some preliminary work on the
preparation and physicochemical caracterization of nanocomposite
MFI-alumina structures based on alumina hollow fibres. The fibers
are manufactured by a wet spinning process. α-alumina particles were
dispersed in a solution of polysulfone in NMP. The resulting slurry is
pressed through the annular gap of a spinneret into a precipitation
bath. The resulting green fibres are sintered. The mechanical strength
of the alumina hollow fibres is determined by a three-point-bending
test while the pore size is characterized by bubble-point testing. The
bending strength is in the range of 110 MPa while the average pore
size is 450 nm for an internal diameter of 1 mm and external diameter
of 1.7 mm. To characterize the MFI membranes various techniques
were used for physicochemical characterization of MFI–ceramic
hollow fibres membranes: The nitrogen adsorption, X-ray
diffractometry, scanning electron microscopy combined with X
emission microanalysis. Scanning Electron Microscopy (SEM) and
Energy Dispersive Microanalysis by the X-ray were used to observe
the morphology of the hollow fibre membranes (thickness,
infiltration into the carrier, defects, homogeneity). No surface film,
has been obtained, as observed by SEM and EDX analysis and
confirmed by high temperature variation of N2 and CO2 gas
permeances before cation exchange. Local analysis and characterise
(SEM and EDX) and overall (by ICP elemental analysis) were
conducted on two samples exchanged to determine the quantity and
distribution of the cation of cesium on the cross section fibre of the
zeolite between the cavities.
Abstract: Achieving success is a highly critical issue for the
companies to survive in a competitive business environment. The
construction industry is also an area where there is strong
competition due to a large number of construction contractors. There
have been many factors such as qualified employees, quality
workmanship and financial management that can lead to company
success in the construction industry. The aim of this study was to
investigate the critical factors leading to construction company
success. Within this context, a survey was carried out among 40
Turkish construction companies which are located in the Northwest
region of Turkey. In this survey, top-level managers and owners of
the companies were interviewed. The interviews took place over a
five month period between January and May 2007. Finally, the
ranking of the critical success factors has been determined by using
the Simple Multi Attribute Rating Technique (SMART). Based on
the results, business management, financial conditions and
owner/manager characteristics were determined as the most
important factors to company success.
Abstract: This paper presents the experimental results of
comparison between leakage currents and discharge currents. The leakage currents were obtained on polluted porcelain insulator.
Whereas, the discharge currents were obtained on lightly artificial
polluted porcelain specimen. The conducted measurements were
leakage current or discharge current and applied voltage. The insulator or specimen was in a hermetically sealed chamber, and the
current waveforms were analyzed using FFT.
The result indicated that the leakage current (LC) on low RH condition the fifth harmonic would be visible, and followed by the
seventh harmonic. The insulator had capacitive property. Otherwise,
on 99% relative humidity, the fifth harmonic would also be visible,
and the phase angle reached up to 12.2 degree. Whereas, on discharge current, the third harmonic would be visible, and followed
by fifth harmonic. The third harmonic would increase as pressure reduced. On this condition, the specimen had a non-linear characteristics
Abstract: For positive integer s and t, the Ramsey number R(s, t)
is the least positive integer n such that for every graph G of order n, either G contains Ks as a subgraph or G contains Kt as a subgraph.
We construct the circulant graphs and use them to obtain lower bounds of some small Ramsey numbers.
Abstract: Dengue fever has become a major concern for health
authorities all over the world particularly in the tropical countries.
These countries, in particular are experiencing the most worrying
outbreak of dengue fever (DF) and dengue haemorrhagic fever
(DHF). The DF and DHF epidemics, thus, have become the main
causes of hospital admissions and deaths in Malaysia. This paper,
therefore, attempts to examine the environmental factors that may
influence the recent dengue outbreak. The aim of this study is twofold,
firstly is to establish a statistical model to describe the
relationship between the number of dengue cases and a range of
explanatory variables and secondly, to identify the lag operator for
explanatory variables which affect the dengue incidence the most.
The explanatory variables involved include the level of cloud cover,
percentage of relative humidity, amount of rainfall, maximum
temperature, minimum temperature and wind speed. The Poisson and
Negative Binomial regression analyses were used in this study. The
results of the analyses on the 915 observations (daily data taken from
July 2006 to Dec 2008), reveal that the climatic factors comprising of
daily temperature and wind speed were found to significantly
influence the incidence of dengue fever after 2 and 3 weeks of their
occurrences. The effect of humidity, on the other hand, appears to be
significant only after 2 weeks.
Abstract: Space Vector Modulation (SVM) is an optimum Pulse Width Modulation (PWM) technique for an inverter used in a variable frequency drive applications. It is computationally rigorous and hence limits the inverter switching frequency. Increase in switching frequency can be achieved using Neural Network (NN) based SVM, implemented on application specific chips. This paper proposes a neural network based SVM technique for a Voltage Source Inverter (VSI). The network proposed is independent of switching frequency. Different architectures are investigated keeping the total number of neurons constant. The performance of the inverter is compared for various switching frequencies for different architectures of NN based SVM. From the results obtained, the network with minimum resource and appropriate word length is identified. The bit precision required for this application is identified. The network with 8-bit precision is implemented in the IC XCV 400 and the results are presented. The performance of NN based general purpose SVM with higher bit precision is discussed.
Abstract: Using bottom-up image processing algorithms to predict human eye fixations and extract the relevant embedded information in images has been widely applied in the design of active machine vision systems. Scene text is an important feature to be extracted, especially in vision-based mobile robot navigation as many potential landmarks such as nameplates and information signs contain text. This paper proposes an edge-based text region extraction algorithm, which is robust with respect to font sizes, styles, color/intensity, orientations, and effects of illumination, reflections, shadows, perspective distortion, and the complexity of image backgrounds. Performance of the proposed algorithm is compared against a number of widely used text localization algorithms and the results show that this method can quickly and effectively localize and extract text regions from real scenes and can be used in mobile robot navigation under an indoor environment to detect text based landmarks.