Abstract: The aim of this paper is to trace the historical
development of the accounting profession in Libya, in order to
identify challenges facing the profession as the country moves from a
closed to emerging economy. The study is based on a literature
review and archival research. Accounting information has a vital role
to play in the achievement of economic goals in developing and
emerging economies, but a well qualified accounting profession is
required. In the context of institutional instability and unique cultural
factors, the accounting profession in Libya faces educational and
legal challenges if it is to achieve its potential in assisting the country
to reach its economic goals. This study focuses on one country,
which does limit its generalisability. However, it also suggests
fruitful research areas in considering the impact and challenge of
historic factors on the accounting profession in emerging economies.
Centrally planned economies require a body of well trained
professional accountants if they are to emerge onto the global
economic arena. Studies on the accounting profession have focused
primarily on those in developed economies, where the need for
meaningful accounting information for decision making is taken for
granted and there is a well trained, professional workforce. This study
of the profession in an emerging economy highlights the efforts that
will be needed to ensure the contribution of the profession to the
economic wellbeing of other emerging economies.
Abstract: The global solved problem is the calculation of the
parameters of ceramic material from a set of destruction tests of
ceramic heads of total hip joint endoprosthesis. The standard way of
calculation of the material parameters consists in carrying out a set of
3 or 4 point bending tests of specimens cut out from parts of the
ceramic material to be analysed. In case of ceramic heads, it is not
possible to cut out specimens of required dimensions because the
heads are too small (if the cut out specimens were smaller than the
normalised ones, the material parameters derived from them would
exhibit higher strength values than those which the given ceramic
material really has). A special destruction device for heads
destruction was designed and the solved local problem is the
modification of this destructive device based on the analysis of
tensile stress in the head for two different values of the depth of the
conical hole in the head. The goal of device modification is a shift of
the location with extreme value of σ1max from the region of head’s
hole bottom to its opening. This modification will increase the
credibility of the obtained material properties of bioceramics, which
will be determined from a set of head destructions using the Weibull
weakest link theory.
Abstract: The purpose of the present work is to review some
data for the management challenges that the aquaculture industry in
Greece is currently facing. The results indicate that Greek
aquaculture fish farms apply Human Resources Management (HRM)
practices which can increase motivation, commitment and job
satisfaction of their personnel. In turn, these practices can increase
the productivity of the business. The Greek fish farms appear to
invest in research and technological innovation with a good record in
research activities and the generation of patents. Interestingly, the
results of the present work were carried out during the period of the
recent economic crisis in Greece. Several sectors of the Greek
economy were severely affected by the financial problems of the
Greek government and the Greek banks. Under the adverse
economical conditions created by the Greek economic crisis, even the
Greek aquaculture industry, which historically is considered as a
thriving national exporting business sector, experienced harsh
economic and market conditions. As a result of the global, European
and national economic crisis, consumption of fish dropped while
companies had to hold most of their stocked fish in order to regulated
the flow to the market and the price. This occurred at a time where
Banks in Greece had their own financial crisis – banking crisis -
which resulted in limited access to lending for the all business sectors
of the national economy including the Greek aquaculture industry. In
spite of these economic conditions, the Greek aquaculture industry,
after a series of mergers and acquisitions, has now stabilized
production and exhibits very good prospects for future growth.
Evidently, the firms had to cut salaries and on some occasions even
pay their staff in arrears. Nevertheless, the results presented in this
paper indicate that during the economic crisis, the surveyed fish
farms maintained their HRM practices, investing in their human
capital and technological input. In fact, human capital and
technological input are the ticket for future success of companies in
any business sector.
Abstract: In this study, we develop a performance evaluation
model based on a multi-attribute utility approach aiming at reaching
the sustainable banking (SB) status. This model is built accounting
for various banks’ stakeholders in a win-win paradigm. In addition, it
offers the opportunity for adopting a global measure of performance
as an indication of a bank’s sustainability degree. This measure is
referred to as banking sustainability performance index (BSPI). This
index may constitute a basis for ranking banks. Moreover, it may
constitute a bridge between the assessment types of financial and
extra-financial rating agencies. A real application is performed on
three French banks.
Abstract: Urban greenery remains the bastion of urban
landscape and a key to sustainable development due to its integral
connections to the general health and wellbeing of urban residents.
However, in an era of rapid urbanisation, recent studies indicate that
urban greenery, especially ecologically sensitive areas, in many
African cities is becoming increasingly depleted. Given the scale and
rate of natural and anthropogenic change, effective management of
urban greenery as the ultimate goal of restoring depleting urban
landscapes is urgent. This review advocates for an urban resilience
model to managing urban greenery.
Abstract: Web-based Cognitive Writing Instruction (WeCWI) is
a hybrid e-framework for the development of a web-based instruction
(WBI), which contributes towards instructional design and language
development. WeCWI divides its contribution in instructional design
into macro and micro perspectives. In macro perspective, being a 21st
century educator by disseminating knowledge and sharing ideas with
the in-class and global learners is initiated. By leveraging the virtue
of technology, WeCWI aims to transform an educator into an
aggregator, curator, publisher, social networker and ultimately, a
web-based instructor. Since the most notable contribution of
integrating technology is being a tool of teaching as well as a
stimulus for learning, WeCWI focuses on the use of contemporary
web tools based on the multiple roles played by the 21st century
educator. The micro perspective in instructional design draws
attention to the pedagogical approaches focusing on three main
aspects: reading, discussion, and writing. With the effective use of
pedagogical approaches through free reading and enterprises,
technology adds new dimensions and expands the boundaries of
learning capacity. Lastly, WeCWI also imparts the fundamental
theories and models for web-based instructors’ awareness such as
interactionist theory, cognitive information processing (CIP) theory,
computer-mediated communication (CMC), e-learning interactionalbased
model, inquiry models, sensory mind model, and leaning styles
model.
Abstract: Brain functional networks based on resting-state EEG
data were compared between patients with mild Alzheimer’s disease
(mAD) and matched patients with amnestic subtype of mild cognitive
impairment (aMCI). We integrated the time–frequency cross mutual
information (TFCMI) method to estimate the EEG functional
connectivity between cortical regions and the network analysis based
on graph theory to further investigate the alterations of functional
networks in mAD compared with aMCI group. We aimed at
investigating the changes of network integrity, local clustering,
information processing efficiency, and fault tolerance in mAD brain
networks for different frequency bands based on several topological
properties, including degree, strength, clustering coefficient, shortest
path length, and efficiency. Results showed that the disruptions of
network integrity and reductions of network efficiency in mAD
characterized by lower degree, decreased clustering coefficient, higher
shortest path length, and reduced global and local efficiencies in the
delta, theta, beta2, and gamma bands were evident. The significant
changes in network organization can be used in assisting
discrimination of mAD from aMCI in clinical.
Abstract: The organizations of European and Czech critical
infrastructure have specific position, mission, characteristics and
behaviour in European Union and Czech state/business environments,
regarding specific requirements for regional and global security
environments. They must respect policy of national security and
global rules, requirements and standards in all their inherent and
outer processes of supply - customer chains and networks. A
controlling is generalized capability to have control over situational
policy. This paper aims and purposes are to introduce the controlling
as quite new necessary process attribute providing for critical
infrastructure is environment the capability and profit to achieve its
commitment regarding to the effectiveness of the quality
management system in meeting customer/ user requirements and also
the continual improvement of critical infrastructure organization’s
processes overall performance and efficiency, as well as its societal
security via continual planning improvement via DYVELOP
modelling.
Abstract: No matter how much perfect we become in our
practical skills regarding the implementation of learned ideas, the
need of technical writing capability cannot be neglected being a
professional. Technical writing is a way of communicating the ideas
in written which otherwise need to be presented orally. Technical
writing skills have always been the need of the time, as they are
required for internal as well as external official communication in
both formal and informal manner. Moreover, they are the best way to
capture the attention of your customers by presenting information in
effective manner. This paper aims to analyze the importance of
technical writing skills in professional industries of Pakistan by
conducting a survey. Survey results presented in this paper clearly
depicts the importance of formal and informal written communication
media used in different professional industries in Pakistan. Analysis
and discussion of the extent to which the alternative ways of
communication besides technical writing have got importance in
Pakistan is also an important aspect of this survey.
Abstract: Nanotechnology is the new cyber, according to several major leaders in this field. Just as cyber is entrenched across global society now, nano is poised to be major capabilities enabler of the next decades. Expert members from the National Nanotechnology Initiative (in U.S.) representing government and science disciplines say nano has great significance for the military and the general public. It is predicted that after next 15 years nanotechnology will replace information technology as the most economic technology platform. Nanotechnology has even wider applications than information technology.
Abstract: The global demand for continuous and eco-friendly
renewable energy as alternative to fossils fuels is large and ever
growing in nowadays. This paper will focus on capability of Vortex
Induced Vibration (VIV) phenomenon in generating alternative
energy for offshore platform application. In order to maximize the
potential of energy generation, the effects of lock in phenomenon and
different geometries of cylinder were studied in this project. VIV is
the motion induced on bluff body which creates alternating lift forces
perpendicular to fluid flow. Normally, VIV is unwanted in order to
prevent mechanical failure of the vibrating structures. But in this
project, instead of eliminating these vibrations, VIV will be exploited
to transform these vibrations into a valuable resource of energy.
Abstract: The system is designed to show images which are
related to the query image. Extracting color, texture, and shape
features from an image plays a vital role in content-based image
retrieval (CBIR). Initially RGB image is converted into HSV color
space due to its perceptual uniformity. From the HSV image, Color
features are extracted using block color histogram, texture features
using Haar transform and shape feature using Fuzzy C-means
Algorithm. Then, the characteristics of the global and local color
histogram, texture features through co-occurrence matrix and Haar
wavelet transform and shape are compared and analyzed for CBIR.
Finally, the best method of each feature is fused during similarity
measure to improve image retrieval effectiveness and accuracy.
Abstract: Color Histogram is considered as the oldest method
used by CBIR systems for indexing images. In turn, the global
histograms do not include the spatial information; this is why the
other techniques coming later have attempted to encounter this
limitation by involving the segmentation task as a preprocessing step.
The weak segmentation is employed by the local histograms while
other methods as CCV (Color Coherent Vector) are based on strong
segmentation. The indexation based on local histograms consists of
splitting the image into N overlapping blocks or sub-regions, and
then the histogram of each block is computed. The dissimilarity
between two images is reduced, as consequence, to compute the
distance between the N local histograms of the both images resulting
then in N*N values; generally, the lowest value is taken into account
to rank images, that means that the lowest value is that which helps to
designate which sub-region utilized to index images of the collection
being asked. In this paper, we make under light the local histogram
indexation method in the hope to compare the results obtained against
those given by the global histogram. We address also another
noteworthy issue when Relying on local histograms namely which
value, among N*N values, to trust on when comparing images, in
other words, which sub-region among the N*N sub-regions on which
we base to index images. Based on the results achieved here, it seems
that relying on the local histograms, which needs to pose an extra
overhead on the system by involving another preprocessing step
naming segmentation, does not necessary mean that it produces better
results. In addition to that, we have proposed here some ideas to
select the local histogram on which we rely on to encode the image
rather than relying on the local histogram having lowest distance with
the query histograms.
Abstract: Researches and concerns in power quality gained
significant momentum in the field of power electronics systems over
the last two decades globally. This sudden increase in the number of
concerns over power quality problems is a result of the huge increase
in the use of non-linear loads. In this paper, power quality evaluation
of some distribution networks at Misurata - Libya has been done
using a power quality and energy analyzer (Fluke 437 Series II). The
results of this evaluation are used to minimize the problems of power
quality. The analysis shows the main power quality problems that
exist and the level of awareness of power quality issues with the aim
of generating a start point which can be used as guidelines for
researchers and end users in the field of power systems.
Abstract: Recent perceived climate variability raises concerns
with unprecedented hydrological phenomena and extremes.
Distribution and circulation of the waters of the Earth become
increasingly difficult to determine because of additional uncertainty
related to anthropogenic emissions. The world wide observed
changes in the large-scale hydrological cycle have been related to an
increase in the observed temperature over several decades. Although
the effect of change in climate on hydrology provides a general
picture of possible hydrological global change, new tools and
frameworks for modelling hydrological series with nonstationary
characteristics at finer scales, are required for assessing climate
change impacts. Of the downscaling techniques, dynamic
downscaling is usually based on the use of Regional Climate Models
(RCMs), which generate finer resolution output based on atmospheric
physics over a region using General Circulation Model (GCM) fields
as boundary conditions. However, RCMs are not expected to capture
the observed spatial precipitation extremes at a fine cell scale or at a
basin scale. Statistical downscaling derives a statistical or empirical
relationship between the variables simulated by the GCMs, called
predictors, and station-scale hydrologic variables, called predictands.
The main focus of the paper is on the need for using statistical
downscaling techniques for projection of local hydrometeorological
variables under climate change scenarios. The projections can be then
served as a means of input source to various hydrologic models to
obtain streamflow, evapotranspiration, soil moisture and other
hydrological variables of interest.
Abstract: This paper presents a new meta-heuristic bio-inspired
optimization algorithm which is called Cuttlefish Algorithm (CFA).
The algorithm mimics the mechanism of color changing behavior of
the cuttlefish to solve numerical global optimization problems. The
colors and patterns of the cuttlefish are produced by reflected light
from three different layers of cells. The proposed algorithm considers
mainly two processes: reflection and visibility. Reflection process
simulates light reflection mechanism used by these layers, while
visibility process simulates visibility of matching patterns of the
cuttlefish. To show the effectiveness of the algorithm, it is tested with
some other popular bio-inspired optimization algorithms such as
Genetic Algorithms (GA), Particle Swarm Optimization (PSO) and
Bees Algorithm (BA) that have been previously proposed in the
literature. Simulations and obtained results indicate that the proposed
CFA is superior when compared with these algorithms.
Abstract: This paper is concerned with the stability problem
with two additive time-varying delay components. By choosing one
augmented Lyapunov-Krasovskii functional, using some new zero
equalities, and combining linear matrix inequalities (LMI)
techniques, two new sufficient criteria ensuring the global stability
asymptotic stability of DNNs is obtained. These stability criteria are
present in terms of linear matrix inequalities and can be easily
checked. Finally, some examples are showed to demonstrate the
effectiveness and less conservatism of the proposed method.
Abstract: We used high-precision Global Positioning System
(GPS) to geodetically constrain the motion of stations in the
Darjiling-Sikkim Himalayan (DSH) wedge and examine the
deformation at the Indian-Tibetan plate boundary using IGS
(International GPS Service) fiducial stations. High-precision GPS
based displacement and velocity field was measured in the DSH
between 1997 and 2009. To obtain additional insight north of the
Indo-Tibetan border and in the Darjiling-Sikkim-Tibet (DaSiT)
wedge, published velocities from four stations J037, XIGA, J029 and
YADO were also included in the analysis. India-fixed velocities or
the back-slip was computed relative to the pole of rotation of the
Indian Plate (Latitude 52.97 ± 0.22º, Longitude - 0.30 ± 3.76º, and
Angular Velocity 0.500 ± 0.008º/ Myr) in the DaSiT wedge.
Dislocation modelling was carried out with the back-slip to model the
best possible solution of a finite rectangular dislocation or the
causative fault based on dislocation theory that produced the
observed back-slip using a forward modelling approach. To find the
best possible solution, three different models were attempted. First,
slip along a single thrust fault, then two thrust faults and in finally,
three thrust faults were modelled to simulate the back-slip in the
DaSiT wedge. The three-fault case bests the measured displacements
and is taken as the best possible solution.
Abstract: Artificial Neural Networks (ANN) trained using backpropagation
(BP) algorithm are commonly used for modeling
material behavior associated with non-linear, complex or unknown
interactions among the material constituents. Despite multidisciplinary
applications of back-propagation neural networks
(BPNN), the BP algorithm possesses the inherent drawback of
getting trapped in local minima and slowly converging to a global
optimum. The paper present a hybrid artificial neural networks and
genetic algorithm approach for modeling slump of ready mix
concrete based on its design mix constituents. Genetic algorithms
(GA) global search is employed for evolving the initial weights and
biases for training of neural networks, which are further fine tuned
using the BP algorithm. The study showed that, hybrid ANN-GA
model provided consistent predictions in comparison to commonly
used BPNN model. In comparison to BPNN model, the hybrid ANNGA
model was able to reach the desired performance goal quickly.
Apart from the modeling slump of ready mix concrete, the synaptic
weights of neural networks were harnessed for analyzing the relative
importance of concrete design mix constituents on the slump value.
The sand and water constituents of the concrete design mix were
found to exhibit maximum importance on the concrete slump value.
Abstract: An optimisation method using both global and local
optimisation is implemented to determine the flapping profile which
will produce the most lift for an experimental wing-actuation system.
The optimisation method is tested using a numerical quasi-steady
analysis. Results of an optimised flapping profile show a 20% increase
in lift generated as compared to flapping profiles obtained by high
speed cinematography of a Sympetrum frequens dragonfly. Initial
optimisation procedures showed 3166 objective function evaluations.
The global optimisation parameters - initial sample size and stage
one sample size, were altered to reduce the number of function
evaluations. Altering the stage one sample size had no significant
effect. It was found that reducing the initial sample size to 400
would allow a reduction in computational effort to approximately
1500 function evaluations without compromising the global solvers
ability to locate potential minima. To further reduce the optimisation
effort required, we increase the local solver’s convergence tolerance
criterion. An increase in the tolerance from 0.02N to 0.05N decreased
the number of function evaluations by another 20%. However, this
potentially reduces the maximum obtainable lift by up to 0.025N.