Abstract: Many issues about the relationship between auditors in
auditing practices with its stakeholders often heard. It appears in
perspectives of bringing out the variety of phenomena affecting from
the audit practice of greed and not appreciating from the
independency of the audit profession and professional code of ethics.
It becomes a logical consequence in practicing of capitalism in
accounting. The main purpose of this article would like to uncover
the existing auditing practices in Indonesia, especially in Java that
associated with a strong influence of Javanese culture with reluctant
/”shy", politely, "legowo (gratefully accepted)", "ngemong"
(friendly), "not mentholo" (lenient), "tepo seliro" (tolerance),
"ngajeni" (respectful), "acquiescent" and also reveals its relationships
with Non Javanese culture in facing the conflict of interest in
practical of auditing world. The method used by interpretive
approach that emphasizes the role of language, interpret and
understand and see social reality as something other than a label,
name or concept. Global practices in auditing of each country have
particular cultures that affect the standard set by those regulatory
standards results the adaptation of IAS. The majority of parties in
Indonesia is dominated by Javanese racial regulators, so Java culture
is embedded in every audit practices and those conditions in Java
leads auditors in having similar behaviour, sometimes interfere with
standard Java code of conduct must be executed by an auditor.
Auditors who live in Java have the characters of Javanese culture that
is hard to avoid in the audit practice. However, practically, the
auditors still are relevant in their profession.
Abstract: Physics Education Research (PER) results have shown
that students do not achieve the expected level of competency in
understanding the concepts of different domains of Physics learning
when taught by the traditional teaching methods, the concepts of
Electricity and Magnetism (E&M) being one among them.
Simulation being one of the valuable instructional tools renders an
opportunity to visualize varied experiences with such concepts.
Considering the electric force concept which requires extensive use
of vector representations, we report here the outcome of the research
results pertaining to the student understanding of this concept and the
role of simulation in using vector representation. The simulation
platform provides a positive impact on the use of vector
representation.
The first stage of this study involves eliciting and analyzing
student responses to questions that probe their understanding of the
concept of electrostatic force and this is followed by four stages of
student interviews as they use the interactive simulations of electric
force in one dimension. Student responses to the questions are
recorded in real time using electronic pad. A validation test interview
is conducted to evaluate students' understanding of the electric force
concept after using interactive simulation. Results indicate lack of
procedural knowledge of the vector representation. The study
emphasizes the need for the choice of appropriate simulation and
mode of induction for learning.
Abstract: Building loss estimation methodologies which have
been advanced considerably in recent decades are usually used to
estimate socio and economic impacts resulting from seismic structural
damage. In accordance with these methods, this paper presents the
evaluation of an annual loss probability of a reinforced concrete
moment resisting frame designed according to Korean Building Code.
The annual loss probability is defined by (1) a fragility curve obtained
from a capacity spectrum method which is similar to a method adopted
from HAZUS, and (2) a seismic hazard curve derived from annual
frequencies of exceedance per peak ground acceleration. Seismic
fragilities are computed to calculate the annual loss probability of a
certain structure using functions depending on structural capacity,
seismic demand, structural response and the probability of exceeding
damage state thresholds. This study carried out a nonlinear static
analysis to obtain the capacity of a RC moment resisting frame
selected as a prototype building. The analysis results show that the
probability of being extensive structural damage in the prototype
building is expected to 0.01% in a year.
Abstract: This research study is an exploration of the selfdirected
professional development of teachers who teach in public
schools in an era of democracy and educational change in South
Africa. Amidst an ever-changing educational system, the teachers in
this study position themselves as self-directed teacher-learners where
they adopt particular learning practices which enable change within
the broader discourses of public schooling. Life-story interviews
were used to enter into the private and public spaces of five teachers
which offer glimpses of how particular systems shaped their
identities, and how the meanings of self-directed teacher-learner
shaped their learning practices. Through the Multidimensional
Framework of Analysis and Interpretation the teachers’ stories were
analysed through three lenses: restorying the field texts - the self
through story; the teacher-learner in relation to social contexts, and
practices of self-directed learning. This study shows that as teacherlearners
learn for change through self-directed learning practices,
they develop their agency as transformative intellectuals, which is
necessary for the reworking of South African public schools.
Abstract: Fructo-oligosaccharides (FOS) are produced from
sucrose by Aureobasidium pullulans in yields between 40-60%
(w/w). To increase the amount of FOS it is necessary to remove the
small, non-prebiotic sugars, present. Two methods for producing
high-purity FOS have been developed: the use of microorganisms
able to consume small saccharides; and the use of continuous
chromatography to separate sugars: simulated moving bed (SMB). It
is herein proposed the combination of both methods. The aim of this
study is to optimize the composition of the fermentative broth (in
terms of salts and sugars) that will be further purified by SMB. A
yield of 0.63 gFOS.gSucrose^-1 was obtained with A. pullulans using low
amounts of salts in the initial fermentative broth. By removing the
small sugars, Saccharomyces cerevisiae and Zymomonas mobilis
increased the percentage of FOS from around 56.0% to 83% (w/w) in
average, losing only 10% (w/w) of FOS during the recovery process.
Abstract: A new method for determining the distribution of
birefringence and linear dichroism in optical polymer materials is
presented. The method is based on the use of polarizationholographic
diffraction grating that forms an orthogonal circular basis
in the process of diffraction of probing laser beam on the grating. The
intensities ratio of the orders of diffraction on this grating enables the
value of birefringence and linear dichroism in the sample to be
determined. The distribution of birefringence in the sample is
determined by scanning with a circularly polarized beam with a
wavelength far from the absorption band of the material. If the
scanning is carried out by probing beam with the wavelength near to
a maximum of the absorption band of the chromophore then the
distribution of linear dichroism can be determined. An appropriate
theoretical model of this method is presented. A laboratory setup was
created for the proposed method. An optical scheme of the laboratory
setup is presented. The results of measurement in polymer films with
two-dimensional gradient distribution of birefringence and linear
dichroism are discussed.
Abstract: Text mining techniques are generally applied for
classifying the text, finding fuzzy relations and structures in data
sets. This research provides plenty text mining capabilities. One
common application is text classification and event extraction,
which encompass deducing specific knowledge concerning incidents
referred to in texts. The main contribution of this paper is the
clarification of a concept graph generation mechanism, which is based
on a text classification and optimal fuzzy relationship extraction.
Furthermore, the work presented in this paper explains the application
of fuzzy relationship extraction and branch and bound (BB) method
to simplify the texts.
Abstract: The thyroid gland is the largest classic endocrine
organ that effects many organs of the body and plays a significant
role in the process of Metabolism in animals. The aim of this study
was to investigate the prevalence of thyroid disorders diagnosed by
ultrasound and microscopic Lesions of the thyroid during the
slaughter of apparently healthy One Humped Camels (Camelus
dromedarius) in Iran. Randomly, 520 male camels (With an age
range of 4 to 8 years), were studied in 2012 to 2013. The Camels’
thyroid glands were evaluated by sonographic examination. In both
longitudinal and transverse view and then tissue sections were
provide and stained with H & E and finally examined by light
microscopy. The results obtained indicated the following:
hyperplastic goiter (21%), degenerative changes (12%), follicular
cysts (8%), follicular atrophy (4%), nodular hyperplasia (3%),
adenoma (1%), carcinoma (1%) and simple goiter colloid (1%).
Ultrasound evaluation of thyroid gland in adenoma and carcinoma
showed enlargement and irregular of the gland, decreased
echogenicity, and the heterogeneous thyroid parenchyma. Also, in
follicular cysts were observed in the enlarged gland with no echo
structures of different sizes and decreased echogenicity as a local or
general. In nodular hyperplasia, increase echogenicity and
heterogeneous parenchymal were seen. These findings suggest the
use of sonography and pathology as a screening test in the diagnosis
of complications of thyroid disorders.
Abstract: An existing RC building in Madinah is seismically
evaluated with and without infill wall. Four model systems have been
considered i.e. model I (no infill), model IIA (strut infill-update from
field test), model IIB (strut infill- ASCE/SEI 41) and model IIC (strut
infill-Soft storey- ASCE/SEI 41). Three dimensional pushover
analyses have been carried out using SAP2000 software
incorporating inelastic material behavior for concrete, steel and infill
walls. Infill wall has been modeled as equivalent strut according to
suggested equation matching field test measurements and to the
ASCE/SEI 41 equation. The effect of building modeling on the
performance point as well as capacity and demand spectra due to EQ
design spectrum function in Madinah area has been investigated. The
response modification factor (R) for the 5 story RC building is
evaluated from capacity and demand spectra (ATC-40) for the
studied models. The results are summarized and discussed.
Abstract: Early pre-code reinforced concrete structures present
undetermined resistance to earthquakes. This situation is particularly
unacceptable in the case of essential structures, such as healthcare
structures and pilgrims' houses. Amongst these, an existing old RC
building in Madinah city (KSA) is seismically evaluated with and
without infill wall and their dynamic characteristics are compared
with measured values in the field using ambient vibration
measurements (AVM). After updating the mathematical models for
this building with the experimental results, three dimensional
pushover analysis (Nonlinear static analysis) was carried out using
commercial structural analysis software incorporating inelastic
material properties for concrete, infill and steel. The purpose of this
analysis is to evaluate the expected performance of structural systems
by estimating, strength and deformation demands in design, and
comparing these demands to available capacities at the performance
levels of interest. The results summarized and discussed.
Abstract: Content-based image retrieval (CBIR) uses the
contents of images to characterize and contact the images. This paper
focus on retrieving the image by separating images into its three color
mechanism R, G and B and for that Discrete Wavelet Transformation
is applied. Then Wavelet based Generalized Gaussian Density (GGD)
is practical which is used for modeling the coefficients from the
wavelet transforms. After that it is agreed to Histogram of Oriented
Gradient (HOG) for extracting its characteristic vectors with Relevant
Feedback technique is used. The performance of this approach is
calculated by exactness and it confirms that this method is wellorganized
for image retrieval.
Abstract: A capacity spectrum method (CSM), one of methodologies to evaluate seismic fragilities of building structures, has been long recognized as the most convenient method, even if it contains several limitations to predict the seismic response of structures of interest. This paper proposes the procedure to estimate seismic fragility curves using an incremental dynamic analysis (IDA) rather than the method adopting a CSM. To achieve the research purpose, this study compares the seismic fragility curves of a 5-story reinforced concrete (RC) moment frame obtained from both methods; an IDA method and aCSM. Both seismic fragility curves are similar in slight and moderate damage states whereas the fragility curve obtained from the IDA method presents less variation (or uncertainties) in extensive and complete damage states. This is due to the fact that the IDA method can properly capture the structural response beyond yielding rather than the CSM and can directly calculate higher mode effects. From these observations, the CSM could overestimate seismic vulnerabilities of the studied structure in extensive or complete damage states.
Abstract: The effect of the inclusion of thyme and rosemary
essential oils into chitosan films, as well as the microbiological and
physical properties when storing chitosan film with and without the
mentioned inclusion was studied. The film forming solution was
prepared by dissolving chitosan (2%, w/v), polysorbate 80 (4% w/w
CH) and glycerol (16% w/w CH) in aqueous lactic acid solutions
(control). The thyme (TEO) and rosemary (REO) essential oils (EOs)
were included 1:1 w/w (EOs:CH) on their combination 50/50
(TEO:REO). The films were stored at temperatures of 5, 20, 33°C
and a relative humidity of 75% during four weeks. The films with
essential oil inclusion did not show an antimicrobial activity against
strains. This behavior could be explained because the chitosan only
inhibits the growth of microorganisms in direct contact with the
active sites. However, the inhibition capacity of TEO was higher than
the REO and a synergic effect between TEO:REO was found for S.
enteritidis strains in the chitosan solution.
Some physical properties were modified by the inclusion of
essential oils. The addition of essential oils does not affect the
mechanical properties (tensile strength, elongation at break, puncture
deformation), the water solubility, the swelling index nor the DSC
behavior. However, the essential oil inclusion can significantly
decrease the thickness, the moisture content, and the L* value of
films whereas the b* value increased due to molecular interactions
between the polymeric matrix, the loosing of the structure, and the
chemical modifications. On the other hand, the temperature and time
of storage changed some physical properties on the chitosan films.
This could have occurred because of chemical changes, such as
swelling in the presence of high humidity air and the reacetylation of
amino groups. In the majority of cases, properties such as moisture
content, tensile strength, elongation at break, puncture deformation,
a*, b*, chrome, 7E increased whereas water resistance, swelling
index, L*, and hue angle decreased.
Abstract: Examining existing experimental results for shallow
rigid foundations subjected to vertical centric load (N), accompanied
or not with a bending moment (M), two main non-linear mechanisms
governing the cyclic response of the soil-foundation system can be
distinguished: foundation uplift and soil yielding. A soil-foundation
failure limit, is defined as a domain of resistance in the two
dimensional (2D) load space (N, M) inside of which lie all the
admissible combinations of loads; these latter correspond to a pure
elastic, non-linear elastic or plastic behavior of the soil-foundation
system, while the points lying on the failure limit correspond to a
combination of loads leading to a failure of the soil-foundation
system. In this study, the proposed resistance domain is constructed
analytically based on mechanics. Original elastic limit, uplift
initiation limit and iso-uplift limits are constructed inside this
domain. These limits give a prediction of the mechanisms activated
for each combination of loads applied to the foundation. A
comparison of the proposed failure limit with experimental tests
existing in the literature shows interesting results. Also, the
developed uplift initiation limit and iso-uplift curves are confronted
with others already proposed in the literature and widely used due to
the absence of other alternatives, and remarkable differences are
noted, showing evident errors in the past proposals and relevant
accuracy for those given in the present work.
Abstract: In-memory database systems are becoming popular
due to the availability and affordability of sufficiently large RAM and
processors in modern high-end servers with the capacity to manage
large in-memory database transactions. While fast and reliable inmemory
systems are still being developed to overcome cache misses,
CPU/IO bottlenecks and distributed transaction costs, disk-based data
stores still serve as the primary persistence. In addition, with the
recent growth in multi-tenancy cloud applications and associated
security concerns, many organisations consider the trade-offs and
continue to require fast and reliable transaction processing of diskbased
database systems as an available choice. For these
organizations, the only way of increasing throughput is by improving
the performance of disk-based concurrency control. This warrants a
hybrid database system with the ability to selectively apply an
enhanced disk-based data management within the context of inmemory
systems that would help improve overall throughput.
The general view is that in-memory systems substantially
outperform disk-based systems. We question this assumption and
examine how a modified variation of access invariance that we call
enhanced memory access, (EMA) can be used to allow very high
levels of concurrency in the pre-fetching of data in disk-based
systems. We demonstrate how this prefetching in disk-based systems
can yield close to in-memory performance, which paves the way for
improved hybrid database systems. This paper proposes a novel EMA
technique and presents a comparative study between disk-based EMA
systems and in-memory systems running on hardware configurations
of equivalent power in terms of the number of processors and their
speeds. The results of the experiments conducted clearly substantiate
that when used in conjunction with all concurrency control
mechanisms, EMA can increase the throughput of disk-based systems
to levels quite close to those achieved by in-memory system. The
promising results of this work show that enhanced disk-based
systems facilitate in improving hybrid data management within the
broader context of in-memory systems.
Abstract: Cost of governance in Nigeria has become a challenge
to development and concern to practitioners and scholars alike in the
field of business and social science research. In the 2010 national
budget of NGN4.6 trillion or USD28.75billion for instance, only a
pantry sum of NGN1.8trillion or USD11.15billion was earmarked for
capital expenditure. Similarly, in 2013, out of a total national budget
of NGN4.92trillion or USD30.75billion, only the sum of
NGN1.50trllion or USD9.38billion was voted for capital expenditure.
Therefore, based on the data sourced from the Nigerian Office of
Statistics, Central bank of Nigeria Statistical Bulletin as well as from
the United Nations Development Programme, this study examined
the causes of high cost of governance in Nigeria. It found out that the
high cost of governance in the country is in the interest of the ruling
class, arising from their unethical behaviour – corrupt practices and
the poor management of public resources. As a result, the study
recommends the need to intensify the war against corruption and
mismanagement of public resources by government officials as
possible solution to overcome the high cost of governance in Nigeria.
This could be achieved by strengthening the constitutional powers of
the various anti-corruption agencies in the area of arrest, investigation
and prosecution of offenders without the interference of the executive
arm of government either at the local, state or federal level.
Abstract: Monoamine oxidase A gene (MAOA) is suggested to
be a candidate gene implicated in many neuropsychiatric disorders,
including autism spectrum disorder (ASD). This meta-analytic review
evaluates the relationship between ASD and MAOA markers such as
30 bp variable number tandem repeats in the promoter region
(uVNTR) and single nucleotide polymorphisms (SNPs) by using
findings from recently published studies. It seems that in Caucasian
males, the risk of developing ASD increase with the presence of 4-
repeat allele in the promoter region of MAOA gene whereas no
differences were found between autistic patients and controls in
Egyptian, West Bengal and Korean population. Some studies point to
the importance of specific haplotype groups of SNPs and interaction
of MAOA with others genes (e. g. FOXP2 or SRY). The results of
existing studies are insufficient and further research is needed.
Abstract: Modular structural systems are constructed using a
method that they are assembled with prefabricated unit modular
frames on-site. This provides a benefit that can significantly reduce
building construction time. The structural design is usually carried out
under the assumption that their load-carrying mechanism is similar to
that of traditional steel moment-resisting systems. However, both
systems are different in terms of beam-column connection details
which may strongly influence the lateral structural behavior. Specially,
the presence of access holes in a beam-column joint of a unit modular
frame could cause undesirable failure during strong earthquakes.
Therefore, this study carried out finite element analyses (FEMs) of
unit modular frames to investigate the cyclic behavior of beam-column
joints with the access holes. Analysis results show that the unit
modular frames present stable cyclic response with large deformation
capacities and their joints are classified into semi-rigid connections
even if there are access holes.
Abstract: The Simulation based VLSI Implementation of
FELICS (Fast Efficient Lossless Image Compression System)
Algorithm is proposed to provide the lossless image compression and
is implemented in simulation oriented VLSI (Very Large Scale
Integrated). To analysis the performance of Lossless image
compression and to reduce the image without losing image quality
and then implemented in VLSI based FELICS algorithm. In FELICS
algorithm, which consists of simplified adjusted binary code for
Image compression and these compression image is converted in
pixel and then implemented in VLSI domain. This parameter is used
to achieve high processing speed and minimize the area and power.
The simplified adjusted binary code reduces the number of arithmetic
operation and achieved high processing speed. The color difference
preprocessing is also proposed to improve coding efficiency with
simple arithmetic operation. Although VLSI based FELICS
Algorithm provides effective solution for hardware architecture
design for regular pipelining data flow parallelism with four stages.
With two level parallelisms, consecutive pixels can be classified into
even and odd samples and the individual hardware engine is
dedicated for each one. This method can be further enhanced by
multilevel parallelisms.
Abstract: Since large part of electricity is generated by using
fossil based resources, energy is an important agenda for countries. In
this context, renewable energy sources are alternative to conventional
sources due to the depletion of fossil resources, increasing awareness
of climate change and global warming concerns. Solar, wind and
hydropower energy are the main renewable energy sources. Among
of them, since installed capacity of wind power has increased
approximately eight times between 2008 - November of 2014, wind
energy is a promising source for Turkey. Furthermore, signing of
Kyoto Protocol can be accepted as a milestone for Turkey's energy
policy. Turkish Government has announced Vision 2023 (energy
targets by 2023) in 2010-2014 Strategic Plan prepared by Ministry of
Energy and Natural Resources (MENR). Energy targets in this plan
can be summarized as follows: Share of renewable energy sources in
electricity generation is 30% of total electricity generation by 2023.
Installed capacity of wind energy will be 20 GW by 2023. Other
renewable energy sources such as solar, hydropower and geothermal
are encouraged with new incentive mechanisms. Dependence on
foreign energy is reduced for sustainability and energy security. On
the other hand, since Turkey is surrounded by three coastal areas,
wind energy potential is convenient for wind power application. As
of November of 2014, total installed capacity of wind power plants is
3.51 GW and a lot of wind power plants are under construction with
capacity 1.16 GW. Turkish government also encourages the locally
manufactured equipments. In this context, one of the projects funded
by private sector, universities and TUBİTAK names as MILRES is
an important project aimed to promote the use wind energy in
electricity generation. Within this project, wind turbine with 500 kW
power has been produced and will be installed at the beginning of the
2015. After that, by using the experience obtained from the first
phase of the project, a wind turbine with 2.5 MW power will be
manufactured in an industrial scale.