Abstract: 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.
Abstract: The effect of wood vinegar, entomopathogenic
nematodes ((Steinernema thailandensis n. sp.) and fermented organic
substances from four plants such as: Derris elliptica Roxb, Stemona
tuberosa Lour, Tinospora crispa Mier and Azadirachta indica J. were
tested on the five varieties of sweetpotato with potential for
bioethanol production ie. Taiwan, China, PROC No.65-16, Phichit
166-5, and Phichit 129-6. The experimental plots were located at
Faculty of Agriculture, Natural Resources and Environment,
Naresuan University, Phitsanulok, Thailand. The aim of this study
was to compare the efficiency of the five treatments for growth, yield
and insect infestation on the five varieties of sweetpotato. Treatment
with entomopathogenic nematodes gave the highest average weight
of sweetpotato tubers (1.3 kg/tuber), followed by wood vinegar,
fermented organic substances and mixed treatment with yields of
0.88, 0.46 and 0.43 kg/tuber, respectively. Also the
entomopathogenic nematode treatment gave significantly higher
average width and length of sweet potato (9.82 cm and 9.45 cm,
respectively). Additionally, the entomopathogenic nematode
provided the best control of insect infestation on sweetpotato leaves
and tubers. Comparison among the varieties of sweetpotato, PROC
NO.65-16 showed the highest weight and length. However, Phichit
129-6 gave significantly higher weight of 0.94 kg/tuber. Lastly, the
lowest sweet potato weevil infestation on leaves and tubers occurred
on Taiwan and Phichit 129-6.
Abstract: Organizational culture fosters innovation, and
innovation is the main engine to be sustained within the uncertainty
market. Like other countries, the construction industry significantly
contributes to the economy, society and technology of Malaysia, yet,
innovation is still considered slow compared to other industries such
as manufacturing. Given the important role of an architect as the key
player and the contributor of new ideas in the construction industry,
there is a call to identify the issue and improve the current situation
by focusing on the architectural firms. In addition, the existing
studies tend to focus only on a few dimensions of organizational
culture and very few studies consider whether innovation is being
generated or adopted. Hence, the present research tends to fill in the
gap by identifying the organizational cultures that foster or hinder
innovation generation and/or innovation adoption, and propose a
model of organizational culture and innovation generation and/or
adoption.
Abstract: In this paper, low end Digital Signal Processors (DSPs)
are applied to accelerate integer neural networks. The use of DSPs
to accelerate neural networks has been a topic of study for some
time, and has demonstrated significant performance improvements.
Recently, work has been done on integer only neural networks, which
greatly reduces hardware requirements, and thus allows for cheaper
hardware implementation. DSPs with Arithmetic Logic Units (ALUs)
that support floating or fixed point arithmetic are generally more
expensive than their integer only counterparts due to increased circuit
complexity. However if the need for floating or fixed point math
operation can be removed, then simpler, lower cost DSPs can be
used. To achieve this, an integer only neural network is created in
this paper, which is then accelerated by using DSP instructions to
improve performance.
Abstract: An economic operation scheduling problem of a
hydro-thermal power generation system has been properly solved by
the proposed multipath adaptive tabu search algorithm (MATS). Four
reservoirs with their own hydro plants and another one thermal plant
are integrated to be a studied system used to formulate the objective
function under complicated constraints, eg water managements,
power balance and thermal generator limits. MATS with four subsearch
units (ATSs) and two stages of discarding mechanism (DM),
has been setting and trying to solve the problem through 25 trials
under function evaluation criterion. It is shown that MATS can
provide superior results with respect to single ATS and other
previous methods, genetic algorithms (GA) and differential evolution
(DE).
Abstract: In this study, a fuzzy-logic based control system was
designed to ensure that time and energy is saved during the operation
of load elevators which are used during the construction of tall
buildings. In the control system that was devised, for the load
elevators to work more efficiently, the energy interval where the
motor worked was taken as the output variable whereas the amount
of load and the building height were taken as input variables. The
most appropriate working intervals depending on the characteristics
of these variables were defined by the help of an expert. Fuzzy expert
system software was formed using Delphi programming language. In
this design, mamdani max-min inference mechanism was used and
the centroid method was employed in the clarification procedure. In
conclusion, it is observed that the system that was designed is
feasible and this is supported by statistical analyses..
Abstract: In parallel, broadcasting has changed rapidly with the
changing of the world at the same area. Broadcasting is also
influenced and reshaped in terms of the emergence of new
communication technologies. These developments have resulted a lot
of economic and social consequences. The most important
consequences of these results are those of the powers of the
governments to control over the means of communication and control
mechanisms related to the descriptions of the new issues. For this
purpose, autonomous and independent regulatory bodies have been
established by the state. One of these regulatory bodies is the Radio
and Television Supreme Council, which to be established in 1994,
with the Code no 3984. Today’s Radio and Television Supreme
Council which is responsible for the regulation of the radio and
television broadcasts all across Turkey has an important and effective
position as autonomous and independent regulatory body. The Radio
and Television Supreme Council acts as being a remarkable organizer
for a sensitive area of radio and television broadcasting on one hand,
and the area of democratic, liberal and keep in mind the concept of
the public interest by putting certain principles for the functioning of
the Board control, in the context of media policy as one of the central
organs, on the other hand.
In this study, the role of the Radio and Television Supreme
Council is examined in accordance with the Code no 3894 in order to
control over the communication and control mechanisms as well as
the examination of the changes in the duties of the Code No. 6112,
dated 2011.
Abstract: A gold coated copper rotating electrode was used to
eliminate surface oxidation effect. This study examined the effect of
electrode rotation on the ozone generation process and showed that an
ozonizer with an electrode rotating system might be a possible way to
increase ozone-synthesis efficiency. Two new phenomena appeared
during experiments with the rotating electrode. First was that ozone
concentration increased to about two times higher than that of the case
with no rotation. Second, input power and discharge area were found
to increase with the rotation speed. Both ozone concentration and
ozone production efficiency improved in the case of rotating electrode
compared to the case with a non-rotating electrode. One possible
reason for this was the increase in discharge length of
micro-discharges during electrode rotation. The rotating electrode
decreased onset voltage, while reactor capacitance increased with
rotation. Use of a rotating-type electrode allowed earlier observation
of the ozone zero phenomena compared with a non-rotating electrode
because, during rotation, the entire electrode surface was functional,
allowing nitrogen on the electrode surface to be evenly consumed.
Nitrogen demand increased with increasing rotation s
Abstract: Salinity level may affect early development of
biofuel feedstock crops. The biofuel feedstock crops canola
(Brassica napus L.), sorghum [Sorghum bicolor (L.) Moench], and
sunflower (Helianthus annuus L.); and the potential feedstock crop
sweet corn (Zea mays L.) were planted in media in pots and treated
with aqueous solutions of 0, 0.1, 0.5 and 1.0 M NaCl once at: 1)
planting; 2) 7-10 days after planting or 3) first true leaf expansion.
An additional treatment (4) comprised of one-half strength of the 0.1,
0.5 and 1.0 M (concentrations 0.05, 0.25, 0.5 M at each application)
was applied at first true leaf expansion and four days later. Survival
of most crops decreased below 90% above 0.5 M; survival of canola
decreased above 0.1 M. Application timing had little effect on crop
survival. For canola root fresh and dry weights improved when
application was at plant emergence; for sorghum top and root fresh
weights improved when the split application was used. When
application was at planting root dry weight was improved over most
other applications. Sunflower top fresh weight was among the
highest when saline solutions were split and top dry weight was
among the highest when application was at plant emergence. Sweet
corn root fresh weight was improved when the split application was
used or application was at planting. Sweet corn root dry weight was
highest when application was at planting or plant emergence. Even at
high salinity rates survival rates greater than what might be expected
occurred. Plants that survived appear to be able to adjust to saline
during the early stages of development.
Abstract: In this paper, we first consider the quality of service
problems in heterogeneous wireless networks for sending the video
data, which their problem of being real-time is pronounced. At last,
we present a method for ensuring the end-to-end quality of service at
application layer level for adaptable sending of the video data at
heterogeneous wireless networks. To do this, mechanism in different
layers has been used. We have used the stop mechanism, the
adaptation mechanism and the graceful degrade at the application
layer, the multi-level congestion feedback mechanism in the network
layer and connection cutting off decision mechanism in the link
layer. At the end, the presented method and the achieved
improvement is simulated and presented in the NS-2 software.
Abstract: Modern information and communication technologies
offer a variety of support options for the efficient handling of
customer relationships. CRM systems have been developed, which
are designed to support the processes in the areas of marketing, sales
and service. Along with technological progress, CRM systems are
constantly changing, i.e. the systems are continually enhanced by
new functions. However, not all functions are suitable for every
company because of different frameworks and business processes. In
this context the question arises whether or not CRM systems are
widely used in Austrian companies and which business processes are
most frequently supported by CRM systems. This paper aims to shed
light on the popularity of CRM systems in Austrian companies in
general and the use of different functions to support their daily
business. First of all, the paper provides a theoretical overview of the
structure of modern CRM systems and proposes a categorization of
currently available software functionality for collaborative,
operational and analytical CRM processes, which provides the
theoretical background for the empirical study. Apart from these
theoretical considerations, the paper presents the empirical results of
a field survey on the use of CRM systems in Austrian companies and
analyzes its findings.
Abstract: A data warehouse (DW) is a system which has value and role for decision-making by querying. Queries to DW are critical regarding to their complexity and length. They often access millions of tuples, and involve joins between relations and aggregations. Materialized views are able to provide the better performance for DW queries. However, these views have maintenance cost, so materialization of all views is not possible. An important challenge of DW environment is materialized view selection because we have to realize the trade-off between performance and view maintenance cost. Therefore, in this paper, we introduce a new approach aimed at solve this challenge based on Two-Phase Optimization (2PO), which is a combination of Simulated Annealing (SA) and Iterative Improvement (II), with the use of Multiple View Processing Plan (MVPP). Our experiments show that our method provides a further improvement in term of query processing cost and view maintenance cost.
Abstract: The main purpose of the dam is to control the surface
streams and rivers across the country. Dam construction and
formation of river and big water reservoirs and resources happen in
the glen is a big incident which would change its surrounding area
considerably. In fact, constructing a dam the glen width is close and
fishes don't migrate from upstream to downstream and ultimately it
would led to their death. To resolve this, it seems necessity to create a
passage for fishes during the construction of dam. It is provided
establishing a set of stepped pools overlooking each other as a fish
way or fish ladder a proper pathway for moving fishes. In this article
we first examine the surrounding environment and then Ghazal Ozon
River and preserving the aquatics.
Abstract: We have defined two suites of metrics, which cover
static and dynamic aspects of component assembly. The static
metrics measure complexity and criticality of component assembly,
wherein complexity is measured using Component Packing Density
and Component Interaction Density metrics. Further, four criticality
conditions namely, Link, Bridge, Inheritance and Size criticalities
have been identified and quantified. The complexity and criticality
metrics are combined to form a Triangular Metric, which can be used
to classify the type and nature of applications. Dynamic metrics are
collected during the runtime of a complete application. Dynamic
metrics are useful to identify super-component and to evaluate the
degree of utilisation of various components. In this paper both static
and dynamic metrics are evaluated using Weyuker-s set of properties.
The result shows that the metrics provide a valid means to measure
issues in component assembly. We relate our metrics suite with
McCall-s Quality Model and illustrate their impact on product
quality and to the management of component-based product
development.
Abstract: Faced with social and health system capacity
constraints and rising and changing demand for welfare services,
governments and welfare providers are increasingly relying on
innovation to help support and enhance services. However, the
evidence reported by several studies indicates that the realization of
that potential is not an easy task. Innovations can be deemed
inherently complex to implement and operate, because many of them
involve a combination of technological and organizational renewal
within an environment featuring a diversity of stakeholders. Many
public welfare service innovations are markedly systemic in their
nature, which means that they emerge from, and must address, the
complex interplay between political, administrative, technological,
institutional and legal issues. This paper suggests that stakeholders
dealing with systemic innovation in welfare services must deal with
ambiguous and incomplete information in circumstances of
uncertainty. Employing a literature review methodology and case
study, this paper identifies, categorizes and discusses different
aspects of the uncertainty of systemic innovation in public welfare
services, and argues that uncertainty can be classified into eight
categories: technological uncertainty, market uncertainty,
regulatory/institutional uncertainty, social/political uncertainty,
acceptance/legitimacy uncertainty, managerial uncertainty, timing
uncertainty and consequence uncertainty.
Abstract: Currently, the Malaysian construction industry is
focusing on transforming construction processes from conventional
building methods to the Industrialized Building System (IBS). Still,
research on the decision making of IBS technology adoption with the
influence of contextual factors is scarce. The purpose of this paper is
to explore how contextual factors influence the IBS decision making
in building projects which is perceived by those involved in
construction industry namely construction stakeholders and IBS
supply chain members. Theoretical background, theoretical
frameworks and literatures which identify possible contextual factors
that influence decision making towards IBS technology adoption are
presented. This paper also discusses the importance of contextual
factors in IBS decision making, highlighting some possible crossover
benefits and making some suggestions as to how these can be
utilized. Conclusions are drawn and recommendations are made with
respect to the perception of socio-economic, IBS policy and IBS
technology associated with building projects.
Abstract: A prototype for audio and video capture and compression in real time on a Linux platform has been developed. It is able to visualize both the captured and the compressed video at the same time, as well as the captured and compressed audio with the goal of comparing their quality. As it is based on free code, the final goal is to run it in an embedded system running Linux. Therefore, we would implement a node to capture and compress such multimedia information. Thus, it would be possible to consider the project within a larger one aimed at live broadcast of audio and video using a streaming server which would communicate with our node. Then, we would have a very powerful and flexible system with several practical applications.
Abstract: Irradiated material is a typical example of a complex
system with nonlinear coupling between its elements. During
irradiation the radiation damage is developed and this development
has bifurcations and qualitatively different kinds of behavior.
The accumulation of primary defects in irradiated crystals is
considered in frame work of nonlinear evolution of complex system.
The thermo-concentration nonlinear feedback is carried out as a
mechanism of self-oscillation development.
It is shown that there are two ways of the defect density evolution
under stationary irradiation. The first is the accumulation of defects;
defect density monotonically grows and tends to its stationary state
for some system parameters. Another way that takes place for
opportune parameters is the development of self-oscillations of the
defect density.
The stationary state, its stability and type are found. The
bifurcation values of parameters (environment temperature, defect
generation rate, etc.) are obtained. The frequency of the selfoscillation
and the conditions of their development is found and
rated. It is shown that defect density, heat fluxes and temperature
during self-oscillations can reach much higher values than the
expected steady-state values. It can lead to a change of typical
operation and an accident, e.g. for nuclear equipment.
Abstract: Water hyacinth has been used in aquatic systems for
wastewater purification in many years worldwide. The role of water
hyacinth (Eichhornia crassipes) species in polishing nitrate and
phosphorus concentration from municipal wastewater treatment plant
effluent by phytoremediation method was evaluated. The objective
of this project is to determine the removal efficiency of water
hyacinth in polishing nitrate and phosphorus, as well as chemical
oxygen demand (COD) and ammonia. Water hyacinth is considered
as the most efficient aquatic plant used in removing vast range of
pollutants such as organic matters, nutrients and heavy metals. Water
hyacinth, also referred as macrophytes, were cultivated in the
treatment house in a reactor tank of approximately 90(L) x 40(W) x
25(H) in dimension and built with three compartments. Three water
hyacinths were placed in each compartments and water sample in
each compartment were collected in every two days. The plant
observation was conducted by weight measurement, plant uptake and
new young shoot development. Water hyacinth effectively removed
approximately 49% of COD, 81% of ammonia, 67% of phosphorus
and 92% of nitrate. It also showed significant growth rate at starting
from day 6 with 0.33 shoot/day and they kept developing up to 0.38
shoot/day at the end of day 24. From the studies conducted, it was
proved that water hyacinth is capable of polishing the effluent of
municipal wastewater which contains undesirable amount of nitrate
and phosphorus concentration.
Abstract: Collaborative working environments for distance
education can be considered as a more generic form of contemporary
remote labs. At present, the majority of existing real laboratories are
not constructed to allow the involved participants to collaborate in
real time. To make this revolutionary learning environment possible
we must allow the different users to carry out an experiment
simultaneously. In recent times, multi-user environments are
successfully applied in many applications such as air traffic control
systems, team-oriented military systems, chat-text tools, multi-player
games etc. Thus, understanding the ideas and techniques behind these
systems could be of great importance in the contribution of ideas to
our e-learning environment for collaborative working. In this
investigation, collaborative working environments from theoretical
and practical perspectives are considered in order to build an
effective collaborative real laboratory, which allows two students or
more to conduct remote experiments at the same time as a team. In
order to achieve this goal, we have implemented distributed system
architecture, enabling students to obtain an automated help by either
a human tutor or a rule-based e-tutor.