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: Multiwall carbon nanotubes, prepared by chemical
vapor deposition, have an average diameter of 60-100 nm as shown
by High Resolution Transmittance Electron Microscope, HR-TEM.
The Multiwall carbon nanotubes (MWCNTs) were further
characterized using X-ray Diffraction and Raman Spectroscopy.
Mercury uptake capacity of MWCNTs was studied using batch
adsorption method at different concentration ranges up to 150 ppm.
Mercury concentration (before and after the treatment) was measured
using cold vapor atomic absorption spectroscopy. The effect of time,
concentration, pH and adsorbent dose were studied. MWCNT were
found to perform complete absorption in the sub-ppm concentrations
(parts per billion levels) while for high concentrations, the adsorption
efficiency was 92% at the optimum conditions; 0.1 g of the adsorbent
at 150 ppm mercury (II) solution. The adsorption of mercury on
MWCNTs was found to follow the Freundlich adsorption isotherm
and the pseudo-second order kinetic model.
Abstract: The aim of this paper is to propose a novel technique
to guarantee Quality of Service (QoS) in a highly dynamic
environment. The MANET changes its topology dynamically as the
nodes are moved frequently. This will cause link failure between
mobile nodes. MANET cannot ensure reliability without delay. The
relay node is selected based on achieving QoS in previous
transmission. It considers one more factor Connection Existence
Period (CEP) to ensure reliability. CEP is to find out the period
during that connection exists between the nodes. The node with
highest CEP becomes a next relay node. The relay node is selected
dynamically to avoid frequent failure. The bandwidth of each link
changed dynamically based on service rate and request rate. This
paper proposes Active bandwidth setting up algorithm to guarantee
the QoS. The series of results obtained by using the Network
Simulator (NS-2) demonstrate the viability of our proposed
techniques.
Abstract: Fuzzy systems have been successfully used for
exchange rate forecasting. However, fuzzy system is very confusing
and complex to be designed by an expert, as there is a large set of
parameters (fuzzy knowledge base) that must be selected, it is not a
simple task to select the appropriate fuzzy knowledge base for an
exchange rate forecasting. The researchers often look the effect of
fuzzy knowledge base on the performances of fuzzy system
forecasting. This paper proposes a genetic fuzzy predictor to forecast
the future value of daily US Dollar/Euro exchange rate time’s series.
A range of methodologies based on a set of fuzzy predictor’s which
allow the forecasting of the same time series, but with a different
fuzzy partition. Each fuzzy predictor is built from two stages, where
each stage is performed by a real genetic algorithm.
Abstract: Fritillaria oranensis (Liliaceae) was described in 1874
by pomel from Algeria. Plant samples have been collected from the
mount of Tessala (Sidi-Bel-Abbes). The morphological features of
various organs of the plant are described in detail. In the
morphological part of the study, features of various organs of the
plants such as stem and leaf were determined and illustrated.
Ecological studies provide information about the physical and
chemical structure of soil types in Tessala Mountain. The aim of this
original investigation is to put forth ecological and anatomical
features of these species for the first time, but at the same time given
detailed account of the morphological characteristics of the stem and
leaf of Fritillaria oranensis.
Abstract: The phased-array ultrasound transducer types are
utilities for medical ultrasonography as well as optical imaging.
However, their discontinuity characteristic limits the applications due
to the artifacts contaminated into the reconstructed images. Because
of the effects of the ultrasound pressure field pattern to the echo
ultrasonic waves as well as the optical modulated signal, the side
lobes of the focused ultrasound beam induced by discontinuity of the
phased-array ultrasound transducer might the reason of the artifacts.
In this paper, a simple method in approach of numerical simulation
was used to investigate the limitation of discontinuity of the elements
in phased-array ultrasound transducer and their effects to the
ultrasound pressure field. Take into account the change of ultrasound
pressure field patterns in the conditions of variation of the pitches
between elements of the phased-array ultrasound transducer, the
appropriated parameters for phased-array ultrasound transducer
design were asserted quantitatively.
Abstract: The purpose of this project is to carry out an analysis
and determine the profile of actual lean manufacturing processes in
the Metropolitan Area of Bucaramanga. Through the analysis of
qualitative and quantitative variables it was possible to establish how
these manufacturers develop production practices that ensure their
competitiveness and productivity in the market.
In this study, a random sample of metallurgic and wrought iron
companies was applied, following which a quantitative focus and
analysis was used to formulate a qualitative methodology for
measuring the level of lean manufacturing procedures in the industry.
A qualitative evaluation was also carried out through a multivariate
analysis using the Numerical Taxonomy System (NTSYS) program
which should allow for the determination of Lean Manufacturing
profiles.
Through the results it was possible to observe how the companies
in the sector are doing with respect to Lean Manufacturing Practices,
as well as identify the level of management that these companies
practice with respect to this topic. In addition, it was possible to
ascertain that there is no one dominant profile in the sector when it
comes to Lean Manufacturing.
It was established that the companies in the metallurgic and
wrought iron industry show low levels of Lean Manufacturing
implementation. Each one carries out diverse actions that are
insufficient to consolidate a sectoral strategy for developing a
competitive advantage which enables them to tie together a
production strategy.
Abstract: FengShui, an old Chinese discipline, dates back to
more than 5000 years, is one of the design principles that aim at
creating habitable and sustainable spaces in harmony with nature by
systematizing data within its own structure. Having emerged from
Chinese mysticism and embodying elements of faith in its principles,
FengShui argues that the positive energy in the environment channels
human behavior and psychology. This argument is supported with the
thesis of quantum physics that ‘everything is made up of energy’ and
gains an important place.
In spaces where living and working take place with several
principles and systematized rules, FengShui promises a happier, more
peaceful and comfortable life by influencing human psychology, acts,
and soul as well as the professional and social life of the individual.
Observing these design properties in houses, workplaces, offices, the
environment, and daily life as a design paradigm is significant. In this
study, how FengShui, a Central Asian culture emanated from Chinese
mysticism, shapes design and how it is used as an element of
sustainable design will be explained.
Abstract: Multispectral screening systems are becoming more
popular because of their very interesting properties and applications.
One of the most significant applications of multispectral screening
systems is prevention of terrorist attacks. There are many kinds of
threats and many methods of detection. Visual detection of objects
hidden under clothing of a person is one of the most challenging
problems of threats detection. There are various solutions of the
problem; however, the most effective utilize multispectral
surveillance imagers. The development of imaging devices and
exploration of new spectral bands is a chance to introduce new
equipment for assuring public safety. We investigate the possibility
of long lasting detection of potentially dangerous objects covered
with various types of clothing. In the article we present the results of
comparative studies of passive imaging in three spectrums – visible,
infrared and terahertz.
Abstract: Bone properties and response behavior after static or
dynamic activation (loading) are still interesting topics in many fields
of the science especially in the biomechanical problems such as bone
loss of astronauts in space, osteoporosis, bone remodeling after
fracture or remodeling after surgery (endoprosthesis and implants)
and in osteointegration. This contribution deals with the relation
between physiological, demineralized and deproteinized state of the
turkey long bone – tibia. Three methods for comparison were used: 1)
densitometry, 2) three point bending and 3) frequency analysis. The
main goal of this work was to describe the decrease of the protein
(collagen) or mineral of the bone with relation to the fracture in three
point bending. The comparison is linked to the problem of different
bone mechanical behavior in physiological and osteoporotic state.
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 North-eastern part of India, which receives
heavier rainfall than other parts of the subcontinent, is of great
concern now-a-days with regard to climate change. High intensity
rainfall for short duration and longer dry spell, occurring due to
impact of climate change, affects river morphology too. In the present
study, an attempt is made to delineate the North-eastern region of
India into some homogeneous clusters based on the Fuzzy Clustering
concept and to compare the resulting clusters obtained by using
conventional methods and nonconventional methods of clustering.
The concept of clustering is adapted in view of the fact that, impact
of climate change can be studied in a homogeneous region without
much variation, which can be helpful in studies related to water
resources planning and management. 10 IMD (Indian Meteorological
Department) stations, situated in various regions of the North-east,
have been selected for making the clusters. The results of the Fuzzy
C-Means (FCM) analysis show different clustering patterns for
different conditions. From the analysis and comparison it can be
concluded that nonconventional method of using GCM data is
somehow giving better results than the others. However, further
analysis can be done by taking daily data instead of monthly means to
reduce the effect of standardization.
Abstract: In the present work, hydrogen gas sensor of modest
sensitivity utilizing functionalized multiwalled carbon nanotubes
partially decorated with tin oxide nanoparticles (F-MWCNTs/SnO2)
has been fabricated. This sensing material was characterized by
scanning electron microscopy (SEM). In addition, a remarkable
finding was that the F-MWCNTs/SnO2 sensor shows good sensitivity
as compared to F-MWCNTs for low concentration (0.05-1% by
volume) of H2 gas. The fabricated sensors show complete resistance
recovery and good repeatability when exposed to H2 gas at the room
temperature conditions.
Abstract: The Port of Townsville conducts regular annual
maintenance dredging to maintain depths of its harbor basin and
approach channels for the navigational safety of the vessels against
the natural accumulation of marine sediments. In addition to the
regular maintenance dredging, the port undertakes emergency
dredging in cases where large quantities of sediments are mobilized
and deposited in port waters by cyclone or major flood events. The
maintenance dredging material derived from the port may be
disposed at sea or on land in accordance with relevant state and
commonwealth regulations. For the land disposal, the dredged mud
slurry is hydraulically placed into containment ponds and left to
undergo sedimentation and self-weight consolidation to form fill
material for land reclamation. This paper provides an overview of the
maintenance dredging at the Port of Townsville and emphasis on
maintenance dredging requirements, sediment quality, bathymetry,
dredging methods used, and dredged material disposal options.
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: A novel simulation method to determine the
displacements of machine tools due to thermal factors is presented.
The specific characteristic of this method is the employment of
original CAD data from the design process chain, which is
interpreted by an algorithm in terms of geometry-based allocation of
convection and radiation parameters. Furthermore analogous models
relating to the thermal behaviour of machine elements are
automatically implemented, which were gained by extensive
experimental testing with thermography imaging. With this a
transient simulation of the thermal field and in series of the
displacement of the machine tool is possible simultaneously during
the design phase. This method was implemented and is already used
industrially in the design of machining centres in order to improve
the quality of herewith manufactured workpieces.
Abstract: Mech-Degla, Degla-Beida and Frezza are the date
(Phoenix dactylifera L.) common varieties with a more or less good
availability and feeble trade value. Some morphologic and
physicochemical factors were determined. Results show that the
whole date weight is significantly different (P= 95%) concerning
Mech-Degla and Degla-Beida which are more commercialized than
Frezza whereas the pulp mass proportion in relation to whole fruits is
highest for Frezza (88.28%). Moreover, there is a large variability
concerning the weights and densities of constitutive tissues in each
variety. The white tissue is dominant in Mech-Degla in opposite to
the two other varieties. The variance analyze showed that the
difference in weights between brown and white tissues is significant
(P = 95%) for all studied varieties. Some other morphologic and
chemical proprieties of the whole pulps and their two constitutive
parts (brown or pigmented and white) are also investigated. The
predominance of phenolics in Mech-Degla (4.01g/100g, w.b) and
Frezza (4.96 g/100g, w.b) pulps brown part is the main result
revealed in this study.
Abstract: Identification and selection of appropriate product and
manufacturing technologies are key factors for competitiveness and
market success of technology-based companies. Therefore, many
companies perform technology intelligence (TI) activities to ensure
the identification of evolving technologies at the right time.
Technology monitoring is one of the three base activities of TI,
besides scanning and scouting.
As the technological progress is accelerating, more and more
technologies are being developed. Against the background of limited
resources it is therefore necessary to focus TI activities. In this paper
we propose a concept for defining appropriate search fields for
technology monitoring. This limitation of search space leads to more
concentrated monitoring activities. The concept will be introduced
and demonstrated through an anonymized case study conducted
within an industry project at the Fraunhofer Institute for Production
Technology IPT.
The described concept provides a customized monitoring
approach, which is suitable for use in technology-oriented companies.
It is shown in this paper that the definition of search fields and search
tasks are suitable methods to define topics of interest and thus to
align monitoring activities. Current as well as planned product,
production and material technologies and existing skills, capabilities
and resources form the basis for derivation of relevant search areas.
To further improve the concept of technology monitoring the
proposed concept should be extended during future research e.g. by
the definition of relevant monitoring parameters.
Abstract: Online forum is part of a Learning Management
System (LMS) environment in which students share their opinions.
This study attempts to investigate the perceptions of students towards
online forum and their patterns of listening behavior during the forum
interaction. The students’ perceptions were measured using a
questionnaire, in which seven dimensions were used involving online
experience, benefits of forum participation, cost of participation,
perceived ease of use, usefulness, attitude, and intention. Meanwhile,
their patterns of listening behaviors were obtained using the log file
extracted from the LMS. A total of 25 postgraduate students
undertaking a course were involved in this study, and their activities
in the forum session were recorded by the LMS and used as a log file.
The results from the questionnaire analysis indicated that the students
perceived that the forum is easy to use, useful, and bring benefits to
them. Also, they showed positive attitude towards online forum, and
they have the intention to use it in future. Based on the log data, the
participants were also divided into six clusters of listening behavior,
in which they are different in terms of temporality, breadth, depth and
speaking level. The findings were compared to previous clusters
grouping and future recommendations are also discussed.
Abstract: A study was conducted to determine the diversity and
abundance of shorebird species habituating the mudflat area of Jeram
Beach and Remis Beach, Selangor, Peninsular Malaysia. Direct
observation technique (using binoculars and video camera) was
applied to record the presence of bird species in the sampling sites
from August 2013 until July 2014. A total of 32 species of shorebird
were recorded during both migratory and non-migratory seasons. Of
these, eleven species (48%) are migrants, six species (26%) have both
migrant and resident populations, four species (17%) are vagrants and
two species (9%) are residents. The compositions of the birds
differed significantly in all months (χ2 = 84.35, p < 0.001). There is a
significant difference in avian abundance between migratory and
non-migratory seasons (Mann-Whitney, t = 2.39, p = 0.036). The
avian abundance were differed significantly in Jeram and Remis
Beaches during migratory periods (t = 4.39, p = 0.001) but not during
non-migratory periods (t = 0.78, p = 0.456). Shorebird diversity was
also affected by tidal cycle. There is a significance difference
between high tide and low tide (Mann-Whitney, t = 78.0, p < 0.005).
Frequency of disturbance also affected the shorebird distribution
(Mann-Whitney, t = 57.0, p = 0.0134). Therefore, this study
concluded that tides and disturbances are two factors that affecting
temporal distribution of shorebird in mudflats area.