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: 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: 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: 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: Kuosheng nuclear power plant (NPP) is a BWR/6 type
NPP and located on the northern coast of Taiwan. First, Kuosheng
NPP TRACE model were developed in this research. In order to assess
the system response of Kuosheng NPP TRACE model, startup tests
data were used to evaluate Kuosheng NPP TRACE model. Second, the
overpressurization transient analysis of Kuosheng NPP TRACE model
was performed. Besides, in order to confirm the mechanical property
and integrity of fuel rods, FRAPTRAN analysis was also performed in
this study.
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: 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: 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: 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: 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: 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.
Abstract: Metallic foams have good potential for lightweight
structures for impact and blast mitigation. Therefore it is important to
find out the optimized foam structure (i.e. cell size, shape, relative
density, and distribution) to maximise energy absorption. In this
paper, quasistatic compression and microstructural characterization
of closed-cell aluminium foams of different pore size and cell
distributions have been carried out. We present results for two
different aluminium metal foams of density 0.49-0.51 g/cc and 0.31-
0.34 g/cc respectively that have been tested in quasi-static
compression. The influence of cell geometry and cell topology on
quasistatic compression behaviour has been investigated using optical
microscope and computed tomography (micro-CT) analysis. It is
shown that the deformation is not uniform in the structure and
collapse begins at the weakest point.
Abstract: In this paper, the effect of WC-12Co particle
temperature in HVOF thermal spraying process on the coating
thickness has been studied. The statistical results show that the spray
distance and oxygen-to-fuel ratio are effective factors on particle
characterization and thickness of HVOF thermal spraying coatings.
Spray Watch diagnostic system, scanning electron microscopy
(SEM), X-ray diffraction and thickness measuring system were used
for this purpose.
Abstract: Medical imaging technology has experienced a
dramatic change in the last few years. Medical imaging refers to the
techniques and processes used to create images of the human body
(or parts thereof) for various clinical purposes such as medical
procedures and diagnosis or medical science including the study of
normal anatomy and function. With the growth of computers and
image technology, medical imaging has greatly influenced the
medical field. The diagnosis of a health problem is now highly
dependent on the quality and the credibility of the image analysis.
This paper deals with the various aspects and types of medical
imaging.
Abstract: Human movement in the real world provides
important information for developing human behaviour models and
simulations. However, it is difficult to assess ‘real’ human behaviour
since there is no established method available. As part of the AUNTSUE
(Accessibility and User Needs in Transport – Sustainable Urban
Environments) project, this research aimed to propose a method to
assess human movement and behaviour in crowded areas. The
method is based on the three major steps of video recording,
conceptual behavior modelling and video analysis. The focus is on
individual human movement and behaviour in normal situations
(panic situations are not considered) and the interactions between
individuals in localized areas. Emphasis is placed on gaining
knowledge of characteristics of human movement and behaviour in
the real world that can be modelled in the virtual environment.