Internal Accounting Controls

Internal controls of accounting are an essential business function for a growth-oriented organization, and include the elements of risk assessment, information communications and even employees' roles and responsibilities. Internal controls of accounting systems are designed to protect a company from fraud, abuse and inaccurate data recording and help organizations keep track of essential financial activities. Internal controls of accounting provide a streamlined solution for organizing all accounting procedures and ensuring that the accounting cycle is completed consistently and successfully. Implementing a formal Accounting Procedures Manual for the organization allows the financial department to facilitate several processes and maintain rigorous standards. Internal controls also allow organizations to keep detailed records, manage and organize important financial transactions and set a high standard for the organization's financial management structure and protocols. A well-implemented system also reduces the risk of accounting errors and abuse. A well-implemented controls system allows a company's financial managers to regulate and streamline all functions of the accounting department. Internal controls of accounting can be set up for every area to track deposits, monitor check handling, keep track of creditor accounts, and even assess budgets and financial statements on an ongoing basis. Setting up an effective accounting system to monitor accounting reports, analyze records and protect sensitive financial information also can help a company set clear goals and make accurate projections. Creating efficient accounting processes allows an organization to set specific policies and protocols on accounting procedures, and reach its financial objectives on a regular basis. Internal accounting controls can help keep track of such areas as cash-receipt recording, payroll management, appropriate recording of grants and gifts, cash disbursements by authorized personnel, and the recording of assets. These systems also can take into account any government regulations and requirements for financial reporting.

e-Plagiarism Detection at Glamorgan

There are increasingly plagiarism offences for students in higher education in the digital educational world. On the other hand, various and competitive online assessment and plagiarism detection tools are available in the market. Taking the University of Glamorgan as a case study, this paper describes and introduces an institutional journey on electronic plagiarism detection to inform the initial experience of an innovative tool and method which could be further explored in the future research. The comparative study and system workflow for e-plagiarism detection tool are discussed. Benefits for both academics and students are also presented. Electronic plagiarism detection tools brought great benefits to both academics and students in Glamorgan. On the other hand, the debates raised in such initial experience are discussed.

Herpes Simplex Virus Type I Infection of Mice Testis and Effect on Fertility

The objective of current issue was to develop a model of testicular herpes simplex virus (HSV) type I infection for assessment of viral effect on fertility. 56 male mice were inoculated intraperitoneally with different concentrations of HSV on 8 day post partum. It was revealed that the optimal dose was 100 plaque forming units per mice as it provided testicular infection in 100% of survivors. HSV proteins were detected both in somatic and germ cells (spermatogonia, spermatocytes, spermatides). Although DNA load in testis was descending from 3 to 28 days post infection only 12.5% of infected males had offspring after mating with uninfected females comparing to 87.5% in control (p=0.012). These results are the first direct evidence for HSV impact in male sterility. Prepuberal mice appeared to be a suitable model for investigation of pathogenesis of virus-associated fertility disorders.

Interaxial Distance and Convergence Control for Efficient Stereoscopic Shooting using Horizontal Moving 3D Camera Rig

The proper assessment of interaxial distance and convergence control are important factors in stereoscopic imaging technology to make an efficient 3D image. To control interaxial distance and convergence for efficient 3D shooting, horizontal 3D camera rig is designed using some hardware components like 'LM Guide', 'Goniometer' and 'Rotation Stage'. The horizontal 3D camera rig system can be properly aligned by moving the two cameras horizontally in same or opposite directions, by adjusting the camera angle and finally considering horizontal swing as well as vertical swing. In this paper, the relationship between interaxial distance and convergence angle control are discussed and intensive experiments are performed in order to demonstrate an easy and effective 3D shooting.

Determination of Critical Source Areas for Sediment Loss: Sarrath River Basin, Tunisia

The risk of water erosion is one of the main environmental concerns in the southern Mediterranean regions. Thus, quantification of soil loss is an important issue for soil and water conservation managers. The objective of this paper is to examine the applicability of the Soil and Water Assessment Tool (SWAT) model in The Sarrath river catchment, North of Tunisia, and to identify the most vulnerable areas in order to help manager implement an effective management program. The spatial analysis of the results shows that 7 % of the catchment experiences very high erosion risk, in need for suitable conservation measures to be adopted on a priority basis. The spatial distribution of erosion risk classes estimated 3% high, 5,4% tolerable, and 84,6% low. Among the 27 delineated subcatchments only 4 sub-catchments are found to be under high and very high soil loss group, two sub-catchments fell under moderate soil loss group, whereas other sub-catchments are under low soil loss group.

Analytical Studies on Volume Determination of Leg Ulcer using Structured Light and Laser Triangulation Data Acquisition Techniques

Imaging is defined as the process of obtaining geometric images either two dimensional or three dimensional by scanning or digitizing the existing objects or products. In this research, it applied to retrieve 3D information of the human skin surface in medical application. This research focuses on analyzing and determining volume of leg ulcers using imaging devices. Volume determination is one of the important criteria in clinical assessment of leg ulcer. The volume and size of the leg ulcer wound will give the indication on responding to treatment whether healing or worsening. Different imaging techniques are expected to give different result (and accuracies) in generating data and images. Midpoint projection algorithm was used to reconstruct the cavity to solid model and compute the volume. Misinterpretation of the results can affect the treatment efficacy. The objectives of this paper is to compare the accuracy between two 3D data acquisition method, which is laser triangulation and structured light methods, It was shown that using models with known volume, that structured-light-based 3D technique produces better accuracy compared with laser triangulation data acquisition method for leg ulcer volume determination.

Culture and Creativity as Driving Forces for Urban Regeneration in Serbia

This paper develops a critical perspective on using culture and creativity as tools for urban regeneration. Following a brief assessment of the evolution of cultural policy in recent decades and different urban regeneration scheme, the concepts of creativity and creative cities are discussed. This is followed by an attempt to clarify the relationship between the concepts of creativity and culture. A more detailed critique of cultural and creative initiatives in Serbian cities is then undertaken. These attempts show that the potential for development of urban regeneration driven by culture and creativity exist. But, these initiatives failed to produce adequate results because they did not take root as a comprehensive urban regeneration strategy, therefore, recommendations for further development are offered.

A Study of the Built Environment Design Elements Embedded into the Multiple Criteria Strategic Planning Model for an Urban Renewal

The link between urban planning and design principles and the built environment of an urban renewal area is of interest to the field of urban studies. During the past decade, there has also been increasing interest in urban planning and design; this interest is motivated by the possibility that design policies associated with the built environment can be used to control, manage, and shape individual activity and behavior. However, direct assessments and design techniques of the links between how urban planning design policies influence individuals are still rare in the field. Recent research efforts in urban design have focused on the idea that land use and design policies can be used to increase the quality of design projects for an urban renewal area-s built environment. The development of appropriate design techniques for the built environment is an essential element of this research. Quality function deployment (QFD) is a powerful tool for improving alternative urban design and quality for urban renewal areas, and for procuring a citizen-driven quality system. In this research, we propose an integrated framework based on QFD and an Analytic Network Process (ANP) approach to determine the Alternative Technical Requirements (ATRs) to be considered in designing an urban renewal planning and design alternative. We also identify the research designs and methodologies that can be used to evaluate the performance of urban built environment projects. An application in an urban renewal built environment planning and design project evaluation is presented to illustrate the proposed framework.

Curriculum Development of Successful Intelligence Promoting for Nursing Students

Successful intelligence (SI) is the integrated set of the ability needed to attain success in life, within individual-s sociocultural context. People are successfully intelligent by recognizing their strengths and weaknesses. They will find ways to strengthen their weakness and maintain their strength or even improve it. SI people can shape, select, and adapt to the environments by using balance of higher-ordered thinking abilities including; critical, creative, and applicative. Aims: The purposes of this study were to; 1) develop curriculum that promotes SI for nursing students, and 2) study the effectiveness of the curriculum development. Method: Research and Development was a method used for this study. The design was divided into two phases; 1) the curriculum development which composed of three steps (needs assessment, curriculum development and curriculum field trail), and 2) the curriculum implementation. In this phase, a pre-experimental research design (one group pretest-posttest design) was conducted. The sample composed of 49 sophomore nursing students of Boromarajonani College of Nursing, Surin, Thailand who enrolled in Nursing care of Health problem course I in 2011 academic year. Data were carefully collected using 4 instruments; 1) Modified essay questions test (MEQ) 2) Nursing Care Plan evaluation form 3) Group processing observation form (α = 0.74) and 4) Satisfied evaluation form of learning (α = 0.82). Data were analyzed using descriptive statistics and content analysis. Results: The results revealed that the sample had post-test average score of SI higher than pre-test average score (mean difference was 5.03, S.D. = 2.84). Fifty seven percentages of the sample passed the MEQ posttest at the criteria of 60 percentages. Students demonstrated the strategies of how to develop nursing care plan. Overall, students- satisfaction on teaching performance was at high level (mean = 4.35, S.D. = 0.46). Conclusion: This curriculum can promote the attribute of characteristic of SI person and was highly required to be continued.

Baseline Performance of Notebook Computer under Various Environmental and Usage Conditions for Prognostics

A study was conducted to formally characterize notebook computer performance under various environmental and usage conditions. Software was developed to collect data from the operating system of the computer. An experiment was conducted to evaluate the performance parameters- variations, trends, and correlations, as well as the extreme value they can attain in various usage and environmental conditions. An automated software script was written to simulate user activity. The variability of each performance parameter was addressed by establishing the empirical relationship between performance parameters. These equations were presented as baseline estimates for performance parameters, which can be used to detect system deviations from normal operation and for prognostic assessment. The effect of environmental factors, including different power sources, ambient temperatures, humidity, and usage, on performance parameters of notebooks was studied.

Ageing and Partial Discharge Patterns in Oil-Impregnated Paper and Pressboard Insulation at High Temperature

The power transformer is the most expensive, indispensable and arguably the most important equipment item in a power system Insulation failure in transformers can cause long term interruption to supply and loss of revenue and the condition assessment of the insulation is thus an important maintenance procedure. Oil-impregnated transformer insulation consists of mainly organic materials including mineral oil and cellulose-base paper and pressboard. The operating life of cellulose-based insulation, as with most organic insulation, depends heavily on its operating temperature rise above ambient. This paper reports results of a laboratory-based experimental investigation of partial discharge (PD) activity at high temperature in oil-impregnated insulation. The experiments reported here are part an on-going programme aimed at investigating the way in which insulation deterioration can be monitored and quantified by use of partial discharge diagnostics. Partial discharge patterns were recorded and analysed during increasing and decreasing phases of the temperature. The effect of ageing of the insulation on the PD patterns in oil and oil-impregnated insulation are also considered.

Combing LCIA and Fuzzy Risk Assessment for Environmental Impact Assessment

Environmental impact assessment (EIA) is a procedure tool of environmental management for identifying, predicting, evaluating and mitigating the adverse effects of development proposals. EIA reports usually analyze how the amounts or concentrations of pollutants obey the relevant standards. Actually, many analytical tools can deepen the analysis of environmental impacts in EIA reports, such as life cycle assessment (LCA) and environmental risk assessment (ERA). Life cycle impact assessment (LCIA) is one of steps in LCA to introduce the causal relationships among environmental hazards and damage. Incorporating the LCIA concept into ERA as an integrated tool for EIA can extend the focus of the regulatory compliance of environmental impacts to determine of the significance of environmental impacts. Sometimes, when using integrated tools, it is necessary to consider fuzzy situations due to insufficient information; therefore, ERA should be generalized to fuzzy risk assessment (FRA). Finally, the use of the proposed methodology is demonstrated through the study case of the expansion plan of the world-s largest plastics processing factory.

Artificial Neural Network Model for a Low Cost Failure Sensor: Performance Assessment in Pipeline Distribution

This paper describes an automated event detection and location system for water distribution pipelines which is based upon low-cost sensor technology and signature analysis by an Artificial Neural Network (ANN). The development of a low cost failure sensor which measures the opacity or cloudiness of the local water flow has been designed, developed and validated, and an ANN based system is then described which uses time series data produced by sensors to construct an empirical model for time series prediction and classification of events. These two components have been installed, tested and verified in an experimental site in a UK water distribution system. Verification of the system has been achieved from a series of simulated burst trials which have provided real data sets. It is concluded that the system has potential in water distribution network management.

CQAR: Closed Quarter Aerial Robot Design for Reconnaissance, Surveillance and Target Acquisition Tasks in Urban Areas

This paper describes a prototype aircraft that can fly slowly, safely and transmit wireless video for tasks like reconnaissance, surveillance and target acquisition. The aircraft is designed to fly in closed quarters like forests, buildings, caves and tunnels which are often spacious but GPS reception is poor. Envisioned is that a small, safe and slow flying vehicle can assist in performing dull, dangerous and dirty tasks like disaster mitigation, search-and-rescue and structural damage assessment.

Overview of Operational Risk Management Methods

Operational risk has become one of the most discussed topics in the financial industry in the recent years. The reasons for this attention can be attributed to higher investments in information systems and technology, the increasing wave of mergers and acquisitions and emergence of new financial instruments. In addition, the New Basel Capital Accord (known as Basel II) demands a capital requirement for operational risk and further motivates financial institutions to more precisely measure and manage this type of risk. The aim of this paper is to shed light on main characteristics of operational risk management and common applied methods: scenario analysis, key risk indicators, risk control self assessment and loss distribution approach.

Assessment of Water Pollution of Kowsar Dam Reservoir

The reservoir of Kowsar dam supply water for different usages such as aquaculture farms , drinking, agricultural and industrial usages for some provinces in south of Iran. The Kowsar dam is located next to the city of Dehdashat in Kohgiluye and Boyerahmad province in southern Iran. There are some towns and villages on the Kowsar dam watersheds, which Dehdasht and Choram are the most important and populated twons in this area, which can to be sources of pollution for water reservoir of the Kowsar dam . This study was done to determine of water pollution of the Kowsar dam reservoir which is one of the most important water resources of Kohkiloye and Boyerahmad and Bushehr provinces in south-west Iran. In this study , water samples during 12 months were collected to examine Biochemical Oxygen Demand (BOD) and Dissolved Oxygen(DO) as a criterion for evaluation of water pollution of the reservoir. In summary ,the study has shown Maximum, average and minimum levels of BOD have observed 25.9 ,9.15 and 2.3 mg/L respectively and statistical parameters of data such as standard deviation , variance and skewness have calculated 7.88, 62 and 1.54 respectively. Finally the results were compared with Iranian national standards. Among the analyzed samples, as the maximum value of BOD (25.9 mg/L) was observed at the May 2010 , was within the maximum admissible limits by the Iranian standards.

Determination and Assessment of Ground Motion and Spectral Parameters for Iran

Many studies have been conducted for derivation of attenuation relationships worldwide, however few relationships have been developed to use for the seismic region of Iranian plateau and only few of these studies have been conducted for derivation of attenuation relationships for parameters such as uniform duration. Uniform duration is the total time during which the acceleration is larger than a given threshold value (default is 5% of PGA). In this study, the database was same as that used previously by Ghodrati Amiri et al. (2007) with same correction methods for earthquake records in Iran. However in this study, records from earthquakes with MS< 4.0 were excluded from this database, each record has individually filtered afterward, and therefore the dataset has been expanded. These new set of attenuation relationships for Iran are derived based on tectonic conditions with soil classification into rock and soil. Earthquake parameters were chosen to be hypocentral distance and magnitude in order to make it easier to use the relationships for seismic hazard analysis. Tehran is the capital city of Iran wit ha large number of important structures. In this study, a probabilistic approach has been utilized for seismic hazard assessment of this city. The resulting uniform duration against return period diagrams are suggested to be used in any projects in the area.

Physico-Chemical Environment of Coastal Areas in the Vicinity of Lbod And Tidal Link Drain in Sindh, Pakistan after Cyclone 2a

This paper presents the results of preliminary assessment of water quality along the coastal areas in the vicinity of Left Bank Outfall Drainage (LBOD) and Tidal Link Drain (TLD) in Sindh province after the cyclone 2A occurred in 1999. The water samples were collected from various RDs of Tidal Link Drain and lakes during September 2001 to April 2002 and were analysed for salinity, nitrite, phosphate, ammonia, silicate and suspended material in water. The results of the study showed considerable variations in water quality depending upon the location along the coast in the vicinity of LBOD and RDs. The salinity ranged between 4.39–65.25 ppt in Tidal Link Drain samples whereas 2.4–38.05 ppt in samples collected from lakes. The values of suspended material at various RDs of Tidal Link Drain ranged between 56.6–2134 ppm and at the lakes between 68–297 ppm. The data of continuous monitoring at RD–93 showed the range of PO4 (8.6–25.2 μg/l), SiO3 (554.96–1462 μg/l), NO2 (0.557.2–25.2 μg/l) and NH3 (9.38–23.62 μg/l). The concentration of nutrients in water samples collected from different RDs was found in the range of PO4 (10.85 to 11.47 μg/l), SiO3 (1624 to 2635.08 μg/l), NO2 (20.38 to 44.8 μg/l) and NH3 (24.08 to 26.6 μg/l). Sindh coastal areas which situated at the north-western boundary the Arabian Sea are highly vulnerable to flood damages due to flash floods during SW monsoon or impact of sea level rise and storm surges coupled with cyclones passing through Arabian Sea along Pakistan coast. It is hoped that the obtained data in this study would act as a database for future investigations and monitoring of LBOD and Tidal Link Drain coastal waters.

Survey on the Possibility of Post -Earthquake Quick Inspection of Damaged Building by Ordinary People Using the European Macro-Seismic Scale 1998 (EMS-98)

In recent years, the number of natural disasters in the world has occurred frequently. After a strong earthquake occurs, multiple disasters due to tsunami, strong aftershocks or heavy snow can possible to occur. To prevent a secondary disaster and to save a life, the quick inspection of the damaged building is necessary. This paper investigated on a possibility of post earthquake quick inspection of damaged building by ordinary people which used the European Macro- Seismic Scale 1998 (EMS-98).

Optimization of Multicast Transmissions in NC-HMIPv6 Environment

Multicast transmissions allow an host (the source) to send only one flow bound for a group of hosts (the receivers). Any equipment eager to belong to the group may explicitly register itself to that group via its multicast router. This router will be given the responsibility to convey all information relating to the group to all registered hosts. However in an environment in which the final receiver or the source frequently moves, the multicast flows need particular treatment. This constitutes one of the multicast transmissions problems around which several proposals were made in the Mobile IPv6 case in general. In this article, we describe the problems involved in this IPv6 multicast mobility and the existing proposals for their resolution. Then architecture will be proposed aiming to satisfy and optimize these transmissions in the specific case of a mobile multicast receiver in NC-HMIPv6 environment.