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: 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: Natural gas, as one of the most important sources of
energy for many of the industrial and domestic users all over the
world, has a complex, huge supply chain which is in need of heavy
investments in all the phases of exploration, extraction, production,
transportation, storage and distribution. The main purpose of supply
chain is to meet customers’ need efficiently and with minimum cost.
In this study, with the aim of minimizing economic costs, different
levels of natural gas supply chain in the form of a multi-echelon,
multi-period fuzzy linear programming have been modeled. In this
model, different constraints including constraints on demand
satisfaction, capacity, input/output balance and presence/absence of a
path have been defined. The obtained results suggest efficiency of the
recommended model in optimal allocation and reduction of supply
chain costs.
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: The aim of present study was to monitor the presence
of Trichodina sp. in Rainbow trout, Oncorhynchus mykiss collected
from various fish farms in the western provinces of Iran during
January, 2013- January, 2014. Out of 675 sampled fish 335, (49.16%)
were infested with Trichodina. The highest prevalence was observed
in the spring and winter followed by autumn and summer. In general,
the intensity of infection was low except in cases where outbreaks of
Trichodiniasis endangered the survival of fish in some ponds. In light
infestation Trichodina is usually present on gills, fins and skin of
apparently healthy fish. Clinical signs of Trichodiniasis only appear
on fish with heavy infections and cases of moderate ones that are
usually exposed to one or more stress factors including, rough
handling during transportation from ponds, overcrowdness,
malnutrition, high of free ammonia and low of oxygen concentration.
Clinical signs of Trichodiniasis in sampled fish were sluggish
movement, loss of appetite, black coloration, necrosis and ulcer on
different parts of the body, detached scales and excessive
accumulation of mucous in gill pouches. The most obvious
histopathological changes in diseased fish were sloughing of the
epidermal layer, aggregation of leucocytes and melanine-carrying
cells (between the dermis and hypodermis) and proliferative changes
including hyperplasia and hypertrophy of the epithelial lining cells of
gill filaments which resulted in fusion of secondary lamellae. Control
of Trichodiniasis, has been achieved by formalin bath treatment at a
concentration of 250 ppm for one hour.
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: The objectives of this study is to investigate the
existence of the sticky cost behavior of firms listed in the Indonesia
Stock Exchange (IDX) and to find evidence on the effects of sticky
operating expenses (SG&A expenses) on profitability of firms. For
the first objective, this study finds that the sticky cost behavior does
exist. For the second objective, this study finds that the stickier the
operating expenses the lesser future profitability of the firms. This
study concludes that sticky cost affects negatively to the performance
and, therefore, firms should include flexibility in designing the cost
structure of their firms.
Abstract: Stress Corrosion Crack (SCC) in pipeline is a type of
environmentally assisted cracking (EAC), since its discovery in 1965
as a possible cause of failure in pipeline, SCC has caused, on
average, one of two failures per year in the U.S, According to the
NACE SCC DA a pipe line segment is considered susceptible to SCC
if all of the following factors are met: The operating stress exceeds
60% of specified minimum yield strength (SMYS), the operating
temperature exceeds 38°C, the segment is less than 32 km
downstream from a compressor station, the age of the pipeline is
greater than 10 years and the coating type is other than Fusion
Bonded Epoxy(FBE). In this paper as a practical experience in
NISOC, Direct Assessment (DA) Method is used for identification
SCC defect in unpiggable pipeline located downstream of
compressor station.
Abstract: Recently, an increasing number of researchers have
been focusing on working out realistic solutions to sustainability
problems. As sustainability issues gain higher importance for
organisations, the management of such decisions becomes critical.
Knowledge representation is a fundamental issue of complex
knowledge based systems. Many types of sustainability problems
would benefit from models based on experts’ knowledge. Cognitive
maps have been used for analyzing and aiding decision making. A
cognitive map can be made of almost any system or problem. A
fuzzy cognitive map (FCM) can successfully represent knowledge
and human experience, introducing concepts to represent the essential
elements and the cause and effect relationships among the concepts to
model the behaviour of any system. Integrated waste management
systems (IWMS) are complex systems that can be decomposed to
non-related and related subsystems and elements, where many factors
have to be taken into consideration that may be complementary,
contradictory, and competitive; these factors influence each other and
determine the overall decision process of the system. The goal of the
present paper is to construct an efficient IWMS which considers
various factors. The authors’ intention is to propose an expert based
system design approach for implementing expert decision support in
the area of IWMSs and introduces an appropriate methodology for
the development and analysis of group FCM. A framework for such a
methodology consisting of the development and application phases is
presented.
Abstract: A noble low NOx combustion technology, based on
partial oxidation combustion concept in a fuel rich combustion zone, is
successfully applied in this research. The burner is designed such that
a portion of fuel is heated and pre-vaporized in the furnace then
injected into a fuel rich combustion zone so that a partial oxidation
reaction occurs. The effects of equivalence ratio, thermal load, and
fuel distribution ratio on the emissions of NOx and CO are
experimentally investigated. This newly developed combustion
technology showed very low NOx emission level, about 12 ppm, when
light oil is used as a fuel.
Abstract: Stochastic User Equilibrium (SUE) model is a widely
used traffic assignment model in transportation planning, which is
regarded more advanced than Deterministic User Equilibrium (DUE)
model. However, a problem exists that the performance of the SUE
model depends on its error term parameter. The objective of this
paper is to propose a systematic method of determining the
appropriate error term parameter value for the SUE model. First, the
significance of the parameter is explored through a numerical
example. Second, the parameter calibration method is developed
based on the Logit-based route choice model. The calibration process
is realized through multiple nonlinear regression, using sequential
quadratic programming combined with least square method. Finally,
case analysis is conducted to demonstrate the application of the
calibration process and validate the better performance of the SUE
model calibrated by the proposed method compared to the SUE
models under other parameter values and the DUE model.
Abstract: This paper presents a real-time visualization technique
and filtering of classified LiDAR point clouds. The visualization is
capable of displaying filtered information organized in layers by the
classification attribute saved within LiDAR datasets. We explain the
used data structure and data management, which enables real-time
presentation of layered LiDAR data. Real-time visualization is
achieved with LOD optimization based on the distance from the
observer without loss of quality. The filtering process is done in two
steps and is entirely executed on the GPU and implemented using
programmable shaders.
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: In this paper, snow samples containing dust particles
from several sampling points around the city of Ostrava were
analyzed. The pH values of sampled snow were measured and solid
particles analyzed. Particle size, zeta potential and content of selected
heavy metals were determined in solid particles. The pH values of
most samples lay in the slightly acid region. Mean values of particle
size ranged from 290.5 to 620.5 nm. Zeta potential values varied
between -5 and -26.5 mV. The following heavy metal concentration
ranges were found: copper 0.08-0.75 mg/g, lead 0.05-0.9 mg/g,
manganese 0.45-5.9 mg/g and iron 25.7-280.46 mg/g. The highest
values of copper and lead were found in the vicinity of busy
crossroads, and on the contrary, the highest levels of manganese and
iron were detected close to a large steelworks. The proportion
between pH values, zeta potentials, particle sizes and heavy metal
contents was established. Zeta potential decreased with rising pH
values and, simultaneously, heavy metal content in solid particles
increased. At the same time, higher metal content corresponded to
lower particle size.
Abstract: In this paper two approaches to joint signal detection,
time of arrival (ToA) and angle of arrival (AoA) estimation in
multi-element antenna array are investigated. Two scenarios were
considered: first one, when the waveform of the useful signal
is known a priori and, second one, when the waveform of the
desired signal is unknown. For first scenario, the antenna array
signal processing based on multi-element matched filtering (MF)
with the following non-coherent detection scheme and maximum
likelihood (ML) parameter estimation blocks is exploited. For second
scenario, the signal processing based on the antenna array elements
covariance matrix estimation with the following eigenvector analysis
and ML parameter estimation blocks is applied. The performance
characteristics of both signal processing schemes are thoroughly
investigated and compared for different useful signals and noise
parameters.
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 1/f noise investigation in nanoscale light-emitting
diodes and lasers, based on GaAs and alloys, is presented here.
Leakage and additional (to recombination through quantum wells
and/or dots) nonlinear currents were detected and it was shown that
these currents are the main source of the 1/f noise in devices studied.