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.

The Effects of Neuromuscular Training on Limits of Stability in Female Individuals

This study examined the effects of neuromuscular training (NT) on limits of stability (LOS) in female individuals. Twenty female basketball amateurs were assigned into NT experimental group or control group by volunteer. All the players were underwent regular basketball practice, 90 minutes, 3 times per week for 6 weeks, but the NT experimental group underwent extra NT with plyometric and core training, 50 minutes, 3 times per week for 6 weeks during this period. Limits of stability (LOS) were evaluated by the Biodex Balance System. One factor ANCOVA was used to examine the differences between groups after training. The significant level for statistic was set at p

Parallel Algorithm for Numerical Solution of Three-Dimensional Poisson Equation

In this paper developed and realized absolutely new algorithm for solving three-dimensional Poisson equation. This equation used in research of turbulent mixing, computational fluid dynamics, atmospheric front, and ocean flows and so on. Moreover in the view of rising productivity of difficult calculation there was applied the most up-to-date and the most effective parallel programming technology - MPI in combination with OpenMP direction, that allows to realize problems with very large data content. Resulted products can be used in solving of important applications and fundamental problems in mathematics and physics.

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.

Condition Monitoring in the Management of Maintenance in a Large Scale Precision CNC Machining Manufacturing Facility

The manufacture of large-scale precision aerospace components using CNC requires a highly effective maintenance strategy to ensure that the required accuracy can be achieved over many hours of production. This paper reviews a strategy for a maintenance management system based on Failure Mode Avoidance, which uses advanced techniques and technologies to underpin a predictive maintenance strategy. It is shown how condition monitoring (CM) is important to predict potential failures in high precision machining facilities and achieve intelligent and integrated maintenance management. There are two distinct ways in which CM can be applied. One is to monitor key process parameters and observe trends which may indicate a gradual deterioration of accuracy in the product. The other is the use of CM techniques to monitor high status machine parameters enables trends to be observed which can be corrected before machine failure and downtime occurs. It is concluded that the key to developing a flexible and intelligent maintenance framework in any precision manufacturing operation is the ability to evaluate reliably and routinely machine tool condition using condition monitoring techniques within a framework of Failure Mode Avoidance.

MONARC: A Case Study on Simulation Analysis for LHC Activities

The scale, complexity and worldwide geographical spread of the LHC computing and data analysis problems are unprecedented in scientific research. The complexity of processing and accessing this data is increased substantially by the size and global span of the major experiments, combined with the limited wide area network bandwidth available. We present the latest generation of the MONARC (MOdels of Networked Analysis at Regional Centers) simulation framework, as a design and modeling tool for large scale distributed systems applied to HEP experiments. We present simulation experiments designed to evaluate the capabilities of the current real-world distributed infrastructure to support existing physics analysis processes and the means by which the experiments bands together to meet the technical challenges posed by the storage, access and computing requirements of LHC data analysis within the CMS experiment.

The Influence of Mobile Phone's Forms in the User Perception

Not all types of mobile phone are successful in entering the market because some types of the mobile phone have a negative perception of user. Therefore, it is important to understand the influence of mobile phone's characteristics in the local user perception. This research investigates the influence of QWERTY mobile phone's forms in the perception of Indonesian user. First, some alternatives of mobile phone-s form are developed based on a certain number of mobile phone's models. At the second stage, some word pairs as design attributes of the mobile phone are chosen to represent the user perception of mobile phone. At the final stage, a survey is conducted to investigate the influence of the developed form alternatives to the user perception. Based on the research, users perceive mobile phone's form with curved top and straight bottom shapes and mobile phone's form with slider and antenna as the most negative form. Meanwhile, mobile phone's form with curved top and bottom shapes and mobile phone-s form without slider and antenna are perceived by the user as the most positive form.

Personal Digital Assistants for Fieldwork Training in College Campus

Education supported by mobile computers has been widely done for some time. Teachers have attempted to use mobile computers and to find concrete subjects for student-s fieldwork training in college education. The purpose of this research is to develop software for Personal Digital Assistant (PDA) to conduct fieldwork in our campus, and to report a fieldwork class using PDAs in the curriculum of the Department of Regional Environment Studies.

A Quantitative Tool for Analyze Process Design

Some quality control tools use non metric subjective information coming from experts, who qualify the intensity of relations existing inside processes, but without quantifying them. In this paper we have developed a quality control analytic tool, measuring the impact or strength of the relationship between process operations and product characteristics. The tool includes two models: a qualitative model, allowing relationships description and analysis; and a formal quantitative model, by means of which relationship quantification is achieved. In the first one, concepts from the Graphs Theory were applied to identify those process elements which can be sources of variation, that is, those quality characteristics or operations that have some sort of prelacy over the others and that should become control items. Also the most dependent elements can be identified, that is those elements receiving the effects of elements identified as variation sources. If controls are focused in those dependent elements, efficiency of control is compromised by the fact that we are controlling effects, not causes. The second model applied adapts the multivariate statistical technique of Covariance Structural Analysis. This approach allowed us to quantify the relationships. The computer package LISREL was used to obtain statistics and to validate the model.

An Autonomous Collaborative Forecasting System Implementation – The First Step towards Successful CPFR System

In the past decade, artificial neural networks (ANNs) have been regarded as an instrument for problem-solving and decision-making; indeed, they have already done with a substantial efficiency and effectiveness improvement in industries and businesses. In this paper, the Back-Propagation neural Networks (BPNs) will be modulated to demonstrate the performance of the collaborative forecasting (CF) function of a Collaborative Planning, Forecasting and Replenishment (CPFR®) system. CPFR functions the balance between the sufficient product supply and the necessary customer demand in a Supply and Demand Chain (SDC). Several classical standard BPN will be grouped, collaborated and exploited for the easy implementation of the proposed modular ANN framework based on the topology of a SDC. Each individual BPN is applied as a modular tool to perform the task of forecasting SKUs (Stock-Keeping Units) levels that are managed and supervised at a POS (point of sale), a wholesaler, and a manufacturer in an SDC. The proposed modular BPN-based CF system will be exemplified and experimentally verified using lots of datasets of the simulated SDC. The experimental results showed that a complex CF problem can be divided into a group of simpler sub-problems based on the single independent trading partners distributed over SDC, and its SKU forecasting accuracy was satisfied when the system forecasted values compared to the original simulated SDC data. The primary task of implementing an autonomous CF involves the study of supervised ANN learning methodology which aims at making “knowledgeable" decision for the best SKU sales plan and stocks management.

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.

The Complementarities of Multi-Lateralism, Andregionalism and Income Convergence: ASEAN and SAARC

This paper proposes the hypothesis that multilateralism and regionalism are complementary, and that regional income convergence is likely with a like minded and committed regionalism that often has links geographically and culturally. The association between international trade, income per capita, and regional income convergence in founder members of ASEAN and SAARC, is explored by applying the Lumsdaine, and Papell approach. The causal relationships between the above variables are also studied in respective trade blocs by using Granger causality tests. The conclusion is that global reforms have had a greater impact on increasing trade for both trade blocs and induced convergence only in ASEAN-5 countries. The experience of ASEAN countries shows a two-way causal relationship between the flow from trade to regional income convergence, and vice versa. There is no evidence in SAARC countries for income convergence and causality.

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.