Qualitative Case Study Research in Accounting: Challenges and Prospects the Libyan Case Study

Much of the literature on research design has focused on research conducted in developed, uni-cultural or primarily English speaking countries. Studies of qualitative case study research, the challenges, and prospects have been embedded in Western/Eurocentric society and social theories. Although there have been some theoretical studies, few empirical studies have been conducted to explore the nature of the challenges of qualitative case study in developing countries. These challenges include accessibility to organizations, conducting interviews in developing countries, accessing documents and observing official meetings, language and cultural challenges, the use of consent forms, issues affecting access to companies, respondent issues, and data analysis. The author, while conducting qualitative case study research in Libya, faced all these issues. The discussion in this paper examines these issues in order to make a contribution toward the literature in this area.

Top-Down Influences to Multistable Perception: Evidence from Temporal Dynamics

We have studied the temporal characteristics of bistable perception of the stimuli of two types: one involves alterations in a perceived depth and another one has an ambiguous content. We used the Necker lattice and lines of shadowed circles ambiguously perceived either as spheres or holes as stimuli of the first type. The Winson figure (the Eskimo/Indian picture) was a stimulus of the second type. We have analyzed how often the reversals occurred (reversal rate) and for how long each of the two interpretations, or percepts, was observed during one presentation (stability durations). For all three ambiguous images the reversal rate and the stability durations had similar values, which provide another evidence for a significant role of top-down processes in multistable perception.

The Effects of Soil Chemical Characteristics on Accumulation of Native Selenium by Zea mays Grains in Maize Belt in Kenya

Selenium is an-antioxidant which is important for human health enters food chain through crops. In Kenya Zea mays is consumed by 96% of population hence is a cheap and convenient method to provide selenium to large number of population. Several soil factors are known to have antagonistic effects on selenium speciation hence the uptake by Zea mays. There are no studies in Kenya that has been done to determine the effects of soil characteristics (pH, Tcarbon, CEC, Eh) affect accumulation of selenium in Zea mays grains in Maize Belt in Kenya. About 100 Zea mays grain samples together with 100 soil samples were collected from the study site put in separate labeled Ziplocs and were transported to laboratories at room temperature for analysis. Maize grains were analyzed for selenium while soil samples were analyzed for pH, Cat Ion Exchange Capacity, total carbon, and electrical conductivity. The mean selenium in Zea mays grains varied from 1.82 ± 0.76 mg/Kg to 11±0.86 mg/Kg. There was no significant difference between selenium levels between different grain batches {χ (Df =76) = 26.04 P= 1.00} The pH levels varied from 5.43± 0.58 to 5.85± 0.32. No significant correlations between selenium in grains and soil pH (Pearson’s correlations = - 0.143), and between selenium levels in grains and the four (pH, Tcarbon, CEC, Eh) soil chemical characteristics {F (4,91) = 0.721 p = 0.579} was observed. It can be concluded that the soil chemical characteristics in the study site did not significantly affect the accumulation of native selenium in Zea mays grains.

Surface Thermodynamics Approach to Mycobacterium tuberculosis (M-TB) – Human Sputum Interactions

This research work presents the surface thermodynamics approach to M-TB/HIV-Human sputum interactions. This involved the use of the Hamaker coefficient concept as a surface energetics tool in determining the interaction processes, with the surface interfacial energies explained using van der Waals concept of particle interactions. The Lifshitz derivation for van der Waals forces was applied as an alternative to the contact angle approach which has been widely used in other biological systems. The methodology involved taking sputum samples from twenty infected persons and from twenty uninfected persons for absorbance measurement using a digital Ultraviolet visible Spectrophotometer. The variables required for the computations with the Lifshitz formula were derived from the absorbance data. The Matlab software tools were used in the mathematical analysis of the data produced from the experiments (absorbance values). The Hamaker constants and the combined Hamaker coefficients were obtained using the values of the dielectric constant together with the Lifshitz Equation. The absolute combined Hamaker coefficients A132abs and A131abs on both infected and uninfected sputum samples gave the values of A132abs = 0.21631x10-21Joule for M-TB infected sputum and Ã132abs = 0.18825x10-21Joule for M-TB/HIV infected sputum. The significance of this result is the positive value of the absolute combined Hamaker coefficient which suggests the existence of net positive van der waals forces demonstrating an attraction between the bacteria and the macrophage. This however, implies that infection can occur. It was also shown that in the presence of HIV, the interaction energy is reduced by 13% conforming adverse effects observed in HIV patients suffering from tuberculosis.

Rotary Entrainment in Two Phase Stratified Gas-Liquid Layers: An Experimental Study

Rotary entrainment is a phenomenon in which the interface of two immiscible fluids are subjected to external flux by means of rotation. Present work reports the experimental study on rotary motion of a horizontal cylinder between the interface of air and water to observe the penetration of gas inside the liquid. Experiments have been performed to establish entrainment of air mass in water alongside the cylindrical surface. The movement of tracer and seeded particles has been tracked to calculate the speed and path of the entrained air inside water. Simplified particle image velocimetry technique has been used to trace the movement of particles/tracers at the moment they are injected inside the entrainment zone and suspended beads have been used to replicate the particle movement with respect to time in order to determine the flow dynamics of the fluid along the cylinder. Present paper establishes a thorough experimental analysis of the rotary entrainment phenomenon between air and water keeping in interest the extent to which we can intermix the two and also to study its entrainment trajectories.

Down-Regulated Gene Expression of GKN1 and GKN2 as Diagnostic Markers for Gastric Cancer

Gastric Cancer (GC) has high morbidity and fatality rate in various countries. It is still one of the most frequent and deadly diseases. Gastrokine1 (GKN1) and gastrokine2 (GKN2) genes are highly expressed in the normal stomach epithelium and play important roles in maintaining the integrity and homeostasis of stomach mucosal epithelial cells. In this study, 47 paired samples that were grouped according to the types of gastric cancer and the clinical characteristics of the patients, including gender and average of age. They were investigated with gene expression analysis and mutation screening by monitoring RT-PCR, SSCP and nucleotide sequencing techniques. Both GKN1 and GKN2 genes were observed significantly reduced found by (Wilcoxon signed rank test; p

Bearing Condition Monitoring with Acoustic Emission Techniques

Monitoring the conditions of rotating machinery, such as bearings, is important in order to improve the stability of work. Acoustic Emission (AE) and vibration analysis are some of the most accomplished techniques used for this purpose. Acoustic emission has the ability to detect the initial phase of component degradation. Moreover, it has been observed that vibration analysis is not as successful at low rotational speeds (below 100 rpm). This because the energy generated within this speed region is not detectable using conventional vibration. From this perspective, this paper has presented a brief review of using acoustic emission techniques for monitoring bearing conditions.

Variational EM Inference Algorithm for Gaussian Process Classification Model with Multiclass and Its Application to Human Action Classification

In this paper, we propose the variational EM inference algorithm for the multi-class Gaussian process classification model that can be used in the field of human behavior recognition. This algorithm can drive simultaneously both a posterior distribution of a latent function and estimators of hyper-parameters in a Gaussian process classification model with multiclass. Our algorithm is based on the Laplace approximation (LA) technique and variational EM framework. This is performed in two steps: called expectation and maximization steps. First, in the expectation step, using the Bayesian formula and LA technique, we derive approximately the posterior distribution of the latent function indicating the possibility that each observation belongs to a certain class in the Gaussian process classification model. Second, in the maximization step, using a derived posterior distribution of latent function, we compute the maximum likelihood estimator for hyper-parameters of a covariance matrix necessary to define prior distribution for latent function. These two steps iteratively repeat until a convergence condition satisfies. Moreover, we apply the proposed algorithm with human action classification problem using a public database, namely, the KTH human action data set. Experimental results reveal that the proposed algorithm shows good performance on this data set.

Bit Model Based Key Management Scheme for Secure Group Communication

For the last decade, researchers have started to focus their interest on Multicast Group Key Management Framework. The central research challenge is secure and efficient group key distribution. The present paper is based on the Bit model based Secure Multicast Group key distribution scheme using the most popular absolute encoder output type code named Gray Code. The focus is of two folds. The first fold deals with the reduction of computation complexity which is achieved in our scheme by performing fewer multiplication operations during the key updating process. To optimize the number of multiplication operations, an O(1) time algorithm to multiply two N-bit binary numbers which could be used in an N x N bit-model of reconfigurable mesh is used in this proposed work. The second fold aims at reducing the amount of information stored in the Group Center and group members while performing the update operation in the key content. Comparative analysis to illustrate the performance of various key distribution schemes is shown in this paper and it has been observed that this proposed algorithm reduces the computation and storage complexity significantly. Our proposed algorithm is suitable for high performance computing environment.

Design of Mobile Teaching for Students Collaborative Learning in Distance Higher Education

The aim of the study is to describe and analyze design of mobile teaching for students collaborative learning in distance higher education with a focus on mobile technologies as online webinars (web-based seminars or conferencing) by using laptops, smart phones, or tablets. These multimedia tools can provide face-toface interactions, recorded flipped classroom videos and parallel chat communications. The data collection consists of interviews with 22 students and observations of online face-to-face webinars, as well two surveys. Theoretically, the study joins the research tradition of Computer Supported Collaborative learning, CSCL, as well as Computer Self-Efficacy, CSE concerned with individuals’ media and information literacy. Important conclusions from the study demonstrated mobile interactions increased student centered learning. As the students were appreciating the working methods, they became more engaged and motivated. The mobile technology using among student also contributes to increased flexibility between space and place, as well as media and information literacy.

Measurements of MRI R2* Relaxation Rate in Liver and Muscle: Animal Model

This study was aimed to measure effective transverse relaxation rates (R2*) in the liver and muscle of normal New Zealand White (NZW) rabbits. R2* relaxation rate has been widely used in various hepatic diseases for iron overload by quantifying iron contents in liver. R2* relaxation rate is defined as the reciprocal of T2* relaxation time and mainly depends on the constituents of tissue. Different tissues would have different R2* relaxation rates. The signal intensity decay in Magnetic resonance imaging (MRI) may be characterized by R2* relaxation rates. In this study, a 1.5T GE Signa HDxt whole body MR scanner equipped with an 8-channel high resolution knee coil was used to observe R2* values in NZW rabbit’s liver and muscle. Eight healthy NZW rabbits weighted 2 ~ 2.5 kg were recruited. After anesthesia using Zoletil 50 and Rompun 2% mixture, the abdomen of rabbit was landmarked at the center of knee coil to perform 3-plane localizer scan using fast spoiled gradient echo (FSPGR) pulse sequence. Afterwards, multi-planar fast gradient echo (MFGR) scans were performed with 8 various echo times (TEs) to acquire images for R2* measurements. Regions of interest (ROIs) at liver and muscle were measured using Advantage workstation. Finally, the R2* was obtained by a linear regression of ln(sı) on TE. The results showed that the longer the echo time, the smaller the signal intensity. The R2* values of liver and muscle were 44.8 ± 10.9 s-1 and 37.4 ± 9.5 s-1, respectively. It implies that the iron concentration of liver is higher than that of muscle. In conclusion, the more the iron contents in tissue, the higher the R2*. The correlations between R2* and iron content in NZW rabbits might be valuable for further exploration.

The Sequential Estimation of the Seismoacoustic Source Energy in C-OTDR Monitoring Systems

The practical efficient approach is suggested for estimation of the seismoacoustic sources energy in C-OTDR monitoring systems. This approach is represents the sequential plan for confidence estimation both the seismoacoustic sources energy, as well the absorption coefficient of the soil. The sequential plan delivers the non-asymptotic guaranteed accuracy of obtained estimates in the form of non-asymptotic confidence regions with prescribed sizes. These confidence regions are valid for a finite sample size when the distributions of the observations are unknown. Thus, suggested estimates are non-asymptotic and nonparametric, and also these estimates guarantee the prescribed estimation accuracy in form of prior prescribed size of confidence regions, and prescribed confidence coefficient value.

Development and Validation of a HPLC Method for 6-Gingerol and 6-Shogaol in Joint Pain Relief Gel Containing Ginger (Zingiber officinale)

High Performance Liquid Chromatography (HPLC) method was developed and validated for simultaneous estimation of 6-Gingerol(6G) and 6-Shogaol(6S) in joint pain relief gel containing ginger extract. The chromatographic separation was achieved by using C18 column, 150 x 4.6mm i.d., 5μ Luna, mobile phase containing acetonitrile and water (gradient elution). The flow rate was 1.0 ml/min and the absorbance was monitored at 282 nm. The proposed method was validated in terms of the analytical parameters such as specificity, accuracy, precision, linearity, range, limit of detection (LOD), limit of quantification (LOQ), and determined based on the International Conference on Harmonization (ICH) guidelines. The linearity ranges of 6G and 6S were obtained over 20- 60 and 6-18 μg/ml respectively. Good linearity was observed over the above-mentioned range with linear regression equation Y= 11016x- 23778 for 6G and Y = 19276x-19604 for 6S (x is concentration of analytes in μg/ml and Y is peak area). The value of correlation coefficient was found to be 0.9994 for both markers. The limit of detection (LOD) and limit of quantification (LOQ) for 6G were 0.8567 and 2.8555 μg/ml and for 6S were 0.3672 and 1.2238 μg/ml respectively. The recovery range for 6G and 6S were found to be 91.57 to 102.36 % and 84.73 to 92.85 % for all three spiked levels. The RSD values from repeated extractions for 6G and 6S were 3.43 and 3.09% respectively. The validation of developed method on precision, accuracy, specificity, linearity, and range were also performed with well-accepted results.

The Use of Themes and Variations in Early and Contemporary Juju Music

This paper discusses the thematic structure of Yoruba popular music of Southwest Nigeria. It examines the use of themes and variations in early and contemporary Juju music. The work is an outcome of a research developed by the author in his doctoral studies at the University of Lagos, Nigeria, with the aim of analyzing the thematic and motivic developments in Yoruba popular genres. Observations, interviews, live recordings and CDs were used as methods for eliciting information. Field recordings and CDs of selected musical samples were also transcribed and notated. The research established the prevalent use of string of themes by Juju musicians as a compositional technique in moving from one musical section to another, as they communicate the verbal messages in their song. These themes consist of the popular ‘call and response’ form found in most African music, analogous to the western ‘subject and answer’ style of the fugue or sonata form, although without the tonic– dominant relations. Due to the short and repetitive form of African melodies and rhythms, a theme is restated as a variation, where its rhythmic and melodic motifs are stylistically developed and repeated, but still retaining its recognizable core musical structure. The findings of this study showed that Juju musicians generally often employ a thematic plan where new themes are used to arrange the songs into sections, and each theme is developed into variations in order to further expand the music, eliminate monotony, and create musical aesthetics, serving as hallmark of its musical identity. The study established the musical and extra-musical attributes of the genre, while recommending further research towards analyzing the various compositional techniques employed in African popular genres.

Fracture Control of the Soda-Lime Glass in Laser Thermal Cleavage

The effects of the contact ball-lens on the soda lime glass in laser thermal cleavage with a cw Nd-YAG laser were investigated in this study. A contact ball-lens was adopted to generate a bending force on the crack formation of the soda-lime glass in the laser cutting process. The Nd-YAG laser beam (wavelength of 1064 nm) was focused through the ball-lens and transmitted to the soda-lime glass, which was coated with a carbon film on the surface with a bending force from a ball-lens to generate a tensile stress state on the surface cracking. The fracture was controlled by the contact ball-lens and a straight cutting was tested to demonstrate the feasibility. Experimental observations on the crack propagation from the leading edge, main section and trailing edge of the glass sheet were compared with various mechanical and thermal loadings. Further analyses on the stress under various laser powers and contact ball loadings were made to characterize the innovative technology. The results show that the distributions of the side crack at the leading and trailing edges are mainly dependent on the boundary condition, contact force, cutting speed and laser power. With the increase of the mechanical and thermal loadings, the region of the side cracks might be dramatically reduced with proper selection of the geometrical constrains. Therefore the application of the contact ball-lens is a possible way to control the fracture in laser cleavage with improved cutting qualities.

On the Study of the Electromagnetic Scattering by Large Obstacle Based on the Method of Auxiliary Sources

We consider fast and accurate solutions of scattering problems by large perfectly conducting objects (PEC) formulated by an optimization of the Method of Auxiliary Sources (MAS). We present various techniques used to reduce the total computational cost of the scattering problem. The first technique is based on replacing the object by an array of finite number of small (PEC) object with the same shape. The second solution reduces the problem on considering only the half of the object.These t

Effect of Local Steel Slag as a Coarse Aggregate on Properties of Fly Ash Based-Geopolymer Concrete

Local steel slag is produced as a by-product during the oxidation of steel pellets in an electric arc furnace. Using local steel slag waste as a hundred substitutes of crashed stone in construction materials would resolve the environmental problems caused by the large-scale depletion of the natural sources of crashed stone. This paper reports the experimental study to investigate the influence of a hundred replacement of crashed stone as a coarse aggregate with local steel slag, on the fresh and hardened geopolymer concrete properties. The investigation includes traditional testing of hardening concrete, for selected mixes of cement and geopolymer concrete. It was found that local steel slag as a coarse aggregate enhanced the slump test of the fresh state of cement and geopolymer concretes. Nevertheless, the unit weight of concretes was affected. Meanwhile, the good performance was observed when fly ash used as geopolymer concrete based.

Assessment of the Impact of Regular Pilates Exercises on Static Balance in Healthy Adult Women: Preliminary Report

Background: Maintaining the correct body balance is essential in the prevention of falls in the elderly, which is especially important for women because of postmenopausal osteoporosis and the serious consequences of falls. One of the exercise methods which is very popular among adults, and which may affect body balance in the positive way is the Pilates method. The aim of the study was to evaluate the effect of regular Pilates exercises on the ability to maintain body balance in static conditions in adult healthy women. Material and methods: The study group consisted of 20 healthy women attending Pilates twice a week for at least 1 year. The control group consisted of 20 healthy women physically inactive. Women in the age range from 35 to 50 years old without pain in musculoskeletal system or other pain were only qualified to the groups. Body balance was assessed using MatScan VersaTek platform with Sway Analysis Module based on Matscan Clinical 6.7 software (Tekscan Inc., U.S.A). The balance was evaluated under the following conditions: standing on both feet with eyes open, standing on both feet with eyes closed, one-leg standing (separately on the right and left foot) with eyes open. Each test lasted 30 seconds. The following parameters were calculated: estimated size of the ellipse of 95% confidence, the distance covered by the Center of Gravity (COG), the size of the maximum shift in the sagittal and frontal planes and load distribution between the left and right foot, as well as between rear- and forefoot. Results: It was found that there is significant difference between the groups in favor of the study group in the size of the confidence ellipse and maximum shifts of COG in the sagittal plane during standing on both feet, both with the eyes open and closed (p

Assessment of Influence of Short-Lasting Whole-Body Vibration on Joint Position Sense and Body Balance–A Randomised Masked Study

Introduction: Whole-Body Vibration (WBV) uses high frequency mechanical stimuli generated by a vibration plate and transmitted through bone, muscle and connective tissues to the whole body. Research has shown that long-term vibration-plate training improves neuromuscular facilitation, especially in afferent neural pathways, responsible for the conduction of vibration and proprioceptive stimuli, muscle function, balance and proprioception. Some researchers suggest that the vibration stimulus briefly inhibits the conduction of afferent signals from proprioceptors and can interfere with the maintenance of body balance. The aim of this study was to evaluate the influence of a single set of exercises associated with whole-body vibration on the joint position sense and body balance. Material and methods: The study enrolled 55 people aged 19-24 years. These individuals were randomly divided into a test group (30 persons) and a control group (25 persons). Both groups performed the same set of exercises on a vibration plate. The following vibration parameters: frequency of 20Hz and amplitude of 3mm, were used in the test group. The control group performed exercises on the vibration plate while it was off. All participants were instructed to perform six dynamic exercises lasting 30 seconds each with a 60-second period of rest between them. The exercises involved large muscle groups of the trunk, pelvis and lower limbs. Measurements were carried out before and immediately after exercise. Joint position sense (JPS) was measured in the knee joint for the starting position at 45° in an open kinematic chain. JPS error was measured using a digital inclinometer. Balance was assessed in a standing position with both feet on the ground with the eyes open and closed (each test lasting 30 sec). Balance was assessed using Matscan with FootMat 7.0 SAM software. The surface of the ellipse of confidence and front-back as well as right-left swing were measured to assess balance. Statistical analysis was performed using Statistica 10.0 PL software. Results: There were no significant differences between the groups, both before and after the exercise (p> 0.05). JPS did not change in both the test (10.7° vs. 8.4°) and control groups (9.0° vs. 8.4°). No significant differences were shown in any of the test parameters during balance tests with the eyes open or closed in both the test and control groups (p> 0.05). Conclusions: 1. Deterioration in proprioception or balance was not observed immediately after the vibration stimulus. This suggests that vibrationinduced blockage of proprioceptive stimuli conduction can have only a short-lasting effect that occurs only as long as a vibration stimulus is present. 2. Short-term use of vibration in treatment does not impair proprioception and seems to be safe for patients with proprioceptive impairment. 3. These results need to be supplemented with an assessment of proprioception during the application of vibration stimuli. Additionally, the impact of vibration parameters used in the exercises should be evaluated.

Developing Three-Dimensional Digital Image Correlation Method to Detect the Crack Variation at the Joint of Weld Steel Plate

The purposes of hydraulic gate are to maintain the functions of storing and draining water. It bears long-term hydraulic pressure and earthquake force and is very important for reservoir and waterpower plant. The high tensile strength of steel plate is used as constructional material of hydraulic gate. The cracks and rusts, induced by the defects of material, bad construction and seismic excitation and under water respectively, thus, the mechanics phenomena of gate with crack are probing into the cause of stress concentration, induced high crack increase rate, affect the safety and usage of hydroelectric power plant. Stress distribution analysis is a very important and essential surveying technique to analyze bi-material and singular point problems. The finite difference infinitely small element method has been demonstrated, suitable for analyzing the buckling phenomena of welding seam and steel plate with crack. Especially, this method can easily analyze the singularity of kink crack. Nevertheless, the construction form and deformation shape of some gates are three-dimensional system. Therefore, the three-dimensional Digital Image Correlation (DIC) has been developed and applied to analyze the strain variation of steel plate with crack at weld joint. The proposed Digital image correlation (DIC) technique is an only non-contact method for measuring the variation of test object. According to rapid development of digital camera, the cost of this digital image correlation technique has been reduced. Otherwise, this DIC method provides with the advantages of widely practical application of indoor test and field test without the restriction on the size of test object. Thus, the research purpose of this research is to develop and apply this technique to monitor mechanics crack variations of weld steel hydraulic gate and its conformation under action of loading. The imagines can be picked from real time monitoring process to analyze the strain change of each loading stage. The proposed 3-Dimensional digital image correlation method, developed in the study, is applied to analyze the post-buckling phenomenon and buckling tendency of welded steel plate with crack. Then, the stress intensity of 3-dimensional analysis of different materials and enhanced materials in steel plate has been analyzed in this paper. The test results show that this proposed three-dimensional DIC method can precisely detect the crack variation of welded steel plate under different loading stages. Especially, this proposed DIC method can detect and identify the crack position and the other flaws of the welded steel plate that the traditional test methods hardly detect these kind phenomena. Therefore, this proposed three-dimensional DIC method can apply to observe the mechanics phenomena of composite materials subjected to loading and operating.