A Framework for the Analysis of the Stereotypes in Accounting

Professions are concerned about the public image they have, and this public image is represented by stereotypes. Research is needed to understand how accountants are perceived by different actors in the society in different contexts, which would allow universities, professional bodies and employers to adjust their strategies to attract the right people to the profession and their organizations. We aim to develop in this paper a framework to be used in empirical testing in different environments to determine and analyze the accountant-s stereotype. This framework will be useful in analyzing the nuances associated to the accountant-s image and in understanding the factors that may lead to uniformity in the profession and of those leading to diversity from one context (country, type of countries, region) to another.

Determining Factors for ISO14001 EMS Implementation among SMEs in Malaysia: A Resource Based View

This research aimed to find out the determining factors for ISO 14001 EMS implementation among SMEs in Malaysia from the Resource based view. A cross-sectional approach using survey was conducted. A research model been proposed which comprises of ISO 14001 EMS implementation as the criterion variable while physical capital resources (i.e. environmental performance tracking and organizational infrastructures), human capital resources (i.e. top management commitment and support, training and education, employee empowerment and teamwork) and organizational capital resources (i.e. recognition and reward, organizational culture and organizational communication) as the explanatory variables. The research findings show that only environmental performance tracking, top management commitment and support and organizational culture are found to be positively and significantly associated with ISO 14001 EMS implementation. It is expected that this research will shed new knowledge and provide a base for future studies about the role played by firm-s internal resources.

Protein-Protein Interaction Detection Based on Substring Sensitivity Measure

Detecting protein-protein interactions is a central problem in computational biology and aberrant such interactions may have implicated in a number of neurological disorders. As a result, the prediction of protein-protein interactions has recently received considerable attention from biologist around the globe. Computational tools that are capable of effectively identifying protein-protein interactions are much needed. In this paper, we propose a method to detect protein-protein interaction based on substring similarity measure. Two protein sequences may interact by the mean of the similarities of the substrings they contain. When applied on the currently available protein-protein interaction data for the yeast Saccharomyces cerevisiae, the proposed method delivered reasonable improvement over the existing ones.

Consumption Habits of Low-Fat Plant Sterol-Enriched Yoghurt Enriched with Phytosterols

The increasing interest in plant sterol enriched foods is due to the fact that they reduce blood cholesterol concentrations without adverse side effects. In this context, enriched foods with phytosterols may be helpful in protecting population against atherosclerosis and cardiovascular diseases. The aim of the present work was to evaluate in a population of Viseu, Portugal, the consumption habits low-fat, plant sterol-enriched yoghurt. For this study, 577 inquiries were made and the sample was randomly selected for people shopping in various supermarkets. The preliminary results showed that the biggest consumers of these products were women aged 45 to 65 years old. Most of the people who claimed to buy these products consumed them once a day. Also, most of the consumers under antidyslipidemic therapeutics noticed positive effects on hypercholesterolemia.

Effect of Local Dual Frequency Sonication on Drug Distribution from Nanomicelles

The nanosized polymeric micelles release the drug due to acoustic cavitation, which is enhanced in dual frequency ultrasonic fields. In this study, adult female Balb/C mice were transplanted with spontaneous breast adenocarcinoma tumors and were injected with a dose of 1.3 mg/kg doxorubicin in one of three forms: free doxorubicin, micellar doxorubicin without sonication and micellar doxorubicin with sonication. To increase cavitation yield, the tumor region was sonicated with low level dual frequency of 3 MHz and 28 kHz. The animals were sacrificed 24 h after injection, and their tumor, heart, spleen, liver, kidneys and plasma were separated and homogenized. The drug content in their tumor, heart, spleen, liver, kidneys and plasma was determined using tissue fluorimetry. The results show that in the group that received micellar doxorubicin with sonication, the drug concentration in the tumor tissue was nine and three times higher than in the free doxorubicin group and the micellar doxorubicin without sonication group, respectively. In the micellar doxorubicin with sonication group, the drug concentration in other tissues was lower than other groups (p

Migration and Accumulation of Artificial Radionuclides in the System Water-Soil-Plants Depending on Polymers Applying

The possibility of radionuclides-related contamination of lands at agricultural holdings defines the necessity to apply special protective measures in plant growing. The aim of researches is to elucidate the influence of polymers applying on biological migration of man-made anthropogenic radionuclides 90Sr and 137Cs in the system water - soil – plant. The tests are being carried out under field conditions with and without application of polymers in root-inhabited media in more radioecological tension zone (with the radius of 7 km from the Armenian Nuclear Power Plant). The polymers on the base of K+, Caµ, KµCaµ ions were tested. Productivity of pepper depending on the presence and type of polymer material, content of artificial radionuclides in waters, soil and plant material has been determined. The character of different polymers influence on the artificial radionuclides migration and accumulation in the system water-soil-plant and accumulation in the plants has been cleared up.

Blind Low Frequency Watermarking Method

We present a low frequency watermarking method adaptive to image content. The image content is analyzed and properties of HVS are exploited to generate a visual mask of the same size as the approximation image. Using this mask we embed the watermark in the approximation image without degrading the image quality. Watermark detection is performed without using the original image. Experimental results show that the proposed watermarking method is robust against most common image processing operations, which can be easily implemented and usually do not degrade the image quality.

Improving Co-integration Trading Rule Profitability with Forecasts from an Artificial Neural Network

Co-integration models the long-term, equilibrium relationship of two or more related financial variables. Even if cointegration is found, in the short run, there may be deviations from the long run equilibrium relationship. The aim of this work is to forecast these deviations using neural networks and create a trading strategy based on them. A case study is used: co-integration residuals from Australian Bank Bill futures are forecast and traded using various exogenous input variables combined with neural networks. The choice of the optimal exogenous input variables chosen for each neural network, undertaken in previous work [1], is validated by comparing the forecasts and corresponding profitability of each, using a trading strategy.

Energy Based Temperature Profile for Heat Transfer Analysis of Concrete Section Exposed to Fire on One Side

For fire safety purposes, the fire resistance and the structural behavior of reinforced concrete members are assessed to satisfy specific fire performance criteria. The available prescribed provisions are based on standard fire load. Under various fire scenarios, engineers are in need of both heat transfer analysis and structural analysis. For heat transfer analysis, the study proposed a modified finite difference method to evaluate the temperature profile within a cross section. The research conducted is limited to concrete sections exposed to a fire on their one side. The method is based on the energy conservation principle and a pre-determined power function of the temperature profile. The power value of 2.7 is found to be a suitable value for concrete sections. The temperature profiles of the proposed method are only slightly deviate from those of the experiment, the FEM and the FDM for various fire loads such as ASTM E 119, ASTM 1529, BS EN 1991-1-2 and 550 oC. The proposed method is useful to avoid incontinence of the large matrix system of the typical finite difference method to solve the temperature profile. Furthermore, design engineers can simply apply the proposed method in regular spreadsheet software.

Approaches and Schemes for Storing DTD-Independent XML Data in Relational Databases

The volume of XML data exchange is explosively increasing, and the need for efficient mechanisms of XML data management is vital. Many XML storage models have been proposed for storing XML DTD-independent documents in relational database systems. Benchmarking is the best way to highlight pros and cons of different approaches. In this study, we use a common benchmarking scheme, known as XMark to compare the most cited and newly proposed DTD-independent methods in terms of logical reads, physical I/O, CPU time and duration. We show the effect of Label Path, extracting values and storing in another table and type of join needed for each method's query answering.

Balancing Neural Trees to Improve Classification Performance

In this paper, a neural tree (NT) classifier having a simple perceptron at each node is considered. A new concept for making a balanced tree is applied in the learning algorithm of the tree. At each node, if the perceptron classification is not accurate and unbalanced, then it is replaced by a new perceptron. This separates the training set in such a way that almost the equal number of patterns fall into each of the classes. Moreover, each perceptron is trained only for the classes which are present at respective node and ignore other classes. Splitting nodes are employed into the neural tree architecture to divide the training set when the current perceptron node repeats the same classification of the parent node. A new error function based on the depth of the tree is introduced to reduce the computational time for the training of a perceptron. Experiments are performed to check the efficiency and encouraging results are obtained in terms of accuracy and computational costs.

Hybrid TOA/AOA Schemes for Mobile Location in Cellular Communication Systems

Wireless location is to determine the mobile station (MS) location in a wireless cellular communications system. When fewer base stations (BSs) may be available for location purposes or the measurements with large errors in non-line-of-sight (NLOS) environments, it is necessary to integrate all available heterogeneous measurements to achieve high location accuracy. This paper illustrates a hybrid proposed schemes that combine time of arrival (TOA) at three BSs and angle of arrival (AOA) information at the serving BS to give a location estimate of the MS. The proposed schemes mitigate the NLOS effect simply by the weighted sum of the intersections between three TOA circles and the AOA line without requiring a priori information about the NLOS error. Simulation results show that the proposed methods can achieve better accuracy when compare with Taylor series algorithm (TSA) and the hybrid lines of position algorithm (HLOP).

Utilization of Demolished Concrete Waste for New Construction

In recent years demolished concrete waste handling and management is the new primary challenging issue faced by the countries all over the world. It is very challenging and hectic problem that has to be tackled in an indigenous manner, it is desirable to completely recycle demolished concrete waste in order to protect natural resources and reduce environmental pollution. In this research paper an experimental study is carried out to investigate the feasibility and recycling of demolished waste concrete for new construction. The present investigation to be focused on recycling demolished waste materials in order to reduce construction cost and resolving housing problems faced by the low income communities of the world. The crushed demolished concrete wastes is segregated by sieving to obtain required sizes of aggregate, several tests were conducted to determine the aggregate properties before recycling it into new concrete. This research shows that the recycled aggregate that are obtained from site make good quality concrete. The compressive strength test results of partial replacement and full recycled aggregate concrete and are found to be higher than the compressive strength of normal concrete with new aggregate.

Climate Change Policies in Australia: Gender Equality, Power and Knowledge

This paper examines the link between gender equality and climate change policies in Australia. It critically analyses the extent to which gender mainstreaming and gender dimensions have been taken into account in the national policy processes for climate change in Australia. The paper argues that climate change adaptation and mitigation policies in Australia neglect gender dimensions. This endangers the advances made in gender equality and works against socially equitable and effective climate change strategies.

Application of Advanced Oxidation Processes to Mefenamic Acid Elimination

The elimimation of mefenamic acid has been carried out by photolysis, ozonation, adsorption onto activated carbon (AC) and combinations of the previous single systems (O3+AC and O3+UV). The results obtained indicate that mefenamic acid is not photo-reactive, showing a relatively low quantum yield of the order of 6 x 10-4 mol Einstein-1. Application of ozone to mefenamic aqueous solutions instantaneously eliminates the pharmaceutical, achieving simultaneously a 40% of mineralization. Addition of AC to the ozonation process does not enhance the process, moreover, mineralization is completely inhibited if compared to results obtained by single ozonation. The combination of ozone and UV radiation led to the best results in terms of mineralization (60% after 120 min).

Entrepreneurial Characteristics and Attitude of Pineapple Growers

Nagaland, the 16th state of India in order of statehood, is situated between 25° 6' and 27° 4' latitude north and between 93º 20' E and 95º 15' E longitude of equator in the North Eastern part of the India. Endowed with varied topography, soil and agro climatic conditions it is known for its potentiality to grow all most all kinds of horticultural crops. Pineapple being grown since long organically by default is one of the most promising crops of the state with emphasis being laid for commercialization by the government of Nagaland. In light of commercialization, globalization and scope of setting small-scale industries, a research study was undertaken to examine the socio-economic and personal characteristics, entrepreneurial characteristics and attitude of the pineapple growers towards improved package of practices of pineapple cultivation. The study was conducted in Medziphema block of Dimapur district of the Nagaland state of India following ex post facto research design. Ninety pineapple growers were selected from four different villages of Medziphema block based on proportionate random selection procedure. Findings of the study revealed that majority of the respondents had medium level of entrepreneurial characteristics in terms of knowledge level, risk orientation, self confidence, management orientation, farm decision making ability and leadership ability and most of them had favourable attitude towards improved package of practices of pineapple cultivation. The variables age, education, farm size, risk orientation, management orientation and sources of information utilized were found important to influence the attitude of the respondents. The study revealed that favourable attitude and entrepreneurial characteristics of the pineapple cultivators might be harnessed for increased production of pineapple in the state thereby bringing socio economic upliftment of the marginal and small-scale farmers.

Comparison of Different Solvents and Extraction Methods for Isolation of Phenolic Compounds from Horseradish Roots (Armoracia rusticana)

Horseradish (Armoracia rusticana) is a perennial herb belonging to the Brassicaceae family and contains biologically active substances. The aim of the current research was to determine best method for extraction of phenolic compounds from horseradish roots showing high antiradical activity. Three genotypes (No. 105; No. 106 and variety ‘Turku’) of horseradish roots were extracted with eight different solvents: n-hexane, ethyl acetate, diethyl ether, 2-propanol, acetone, ethanol (95%), ethanol / water / acetic acid (80/20/1 v/v/v) and ethanol / water (80/20 by volume) using two extraction methods (conventional and Soxhlet). As the best solvents ethanol and ethanol / water solutions can be chosen. Although in Soxhlet extracts TPC was higher, scavenging activity of DPPH˙ radicals did not increase. It can be concluded that using Soxhlet extraction method more compounds that are not effective antioxidants.

Distributed Generator Placement and Sizing in Unbalanced Radial Distribution System

To minimize power losses, it is important to determine the location and size of local generators to be placed in unbalanced power distribution systems. On account of some inherent features of unbalanced distribution systems, such as radial structure, large number of nodes, a wide range of X/R ratios, the conventional techniques developed for the transmission systems generally fail on the determination of optimum size and location of distributed generators (DGs). This paper presents a simple method for investigating the problem of contemporaneously choosing best location and size of DG in three-phase unbalanced radial distribution system (URDS) for power loss minimization and to improve the voltage profile of the system. Best location of the DG is determined by using voltage index analysis and size of DG is computed by variational technique algorithm according to available standard size of DGs. This paper presents the results of simulations for 25-bus and IEEE 37- bus Unbalanced Radial Distribution system.

Direction of Arrival Estimation Based on a Single Port Smart Antenna Using MUSIC Algorithm with Periodic Signals

A novel direction-of-arrival (DOA) estimation technique, which uses a conventional multiple signal classification (MUSIC) algorithm with periodic signals, is applied to a single RF-port parasitic array antenna for direction finding. Simulation results show that the proposed method gives high resolution (1 degree) DOA estimation in an uncorrelated signal environment. The novelty lies in that the MUSIC algorithm is applied to a simplified antenna configuration. Only one RF port and one analogue-to-digital converter (ADC) are used in this antenna, which features low DC power consumption, low cost, and ease of fabrication. Modifications to the conventional MUSIC algorithm do not bring much additional complexity. The proposed technique is also free from the negative influence by the mutual coupling between elements. Therefore, the technique has great potential to be implemented into the existing wireless mobile communications systems, especially at the power consumption limited mobile terminals, to provide additional position location (PL) services.

A Systematic Method for Performance Analysis of SOA Applications

The successful implementation of Service-Oriented Architecture (SOA) is not confined to Information Technology systems and required changes of the whole enterprise. In order to adapt IT and business, the enterprise requires adequate and measurable methods. The adoption of SOA creates new problem with regard to measuring and analysis the performance. In fact the enterprise should investigate to what extent the development of services will increase the value of business. It is required for every business to measure the extent of SOA adaptation with the goals of enterprise. Moreover, precise performance metrics and their combination with the advanced evaluation methodologies as a solution should be defined. The aim of this paper is to present a systematic methodology for designing a measurement system at the technical and business levels, so that: (1) it will determine measurement metrics precisely (2) the results will be analysed by mapping identified metrics to the measurement tools.