MC and IC – What Is the Relationship?

MC (Management Control)& IC (Internal Control) – what is the relationship? (an empirical study into the definitions between MC and IC) based on the wider considerations of Internal Control and Management Control terms, attention is focused not only on the financial aspects but also more on the soft aspects of the business, such as culture, behaviour, standards and values. The limited considerations of Management Control are focused mainly in the hard, financial aspects of business operation. The definitions of Management Control and Internal Control are often used interchangeably and the results of this empirical study reveal that Management Control is part of Internal Control, there is no causal link between the two concepts. Based on the interpretation of the respondents, the term Management Control has moved from a broad term to a more limited term with the soft aspects of the influencing of behaviour, performance measurements, incentives and culture. This paper is an exploratory study based on qualitative research and on a qualitative matrix method analysis of the thematic definition of the terms Management Control and Internal Control.

The Effects of Biomass Parameters on the Dissolved Organic Carbon Removal in a Sponge Submerged Membrane Bioreactor

A novel sponge submerged membrane bioreactor (SSMBR) was developed to effectively remove organics and nutrients from wastewater. Sponge is introduced within the SSMBR as a medium for the attached growth of biomass. This paper evaluates the effects of new and acclimatized sponges for dissolved organic carbon (DOC) removal from wastewater at different mixed liquor suspended solids- (MLSS) concentration of the sludge. It was observed in a series of experimental studies that the acclimatized sponge performed better than the new sponge whilst the optimum DOC removal could be achieved at 10g/L of MLSS with the acclimatized sponge. Moreover, the paper analyses the relationships between the MLSSsponge/MLSSsludge and the DOC removal efficiency of SSMBR. The results showed a non-linear relationship between the biomass parameters of the sponge and the sludge, and the DOC removal efficiency of SSMBR. A second-order polynomial function could reasonably represent these relationships.

Body Composition Index Predict Children’s Motor Skills Proficiency

Failure in mastery of motor skills proficiency during childhood has been seen as a detrimental factor for children to be physically active. Lack of motor skills proficiency tends to reduce children’s competency and confidence level to participate in physical activity. As a consequence of less participation in physical activity, children will turn to be overweight and obese. It has been suggested that children who master motor skill proficiency will be more involved in physical activity thus preventing them from being overweight. Obesity has become a serious childhood health issues worldwide. Previous studies have found that children who were overweight and obese were generally less active however these studies focused on one gender. This study aims to compare motor skill proficiency of underweight, normal-weight, overweight and obese young boys as well as to determine the relationship between motor skills proficiency and body composition. 112 boys aged between 8 to 10 years old participated in this study. Participants were assigned to four groups; underweight, normal-weight, overweight and obese using BMI-age percentile chart for children. Bruininks- Oseretsky Test Second Edition-Short Form was administered to assess their motor skill proficiency. Meanwhile, body composition was determined by the skinfold thickness measurement. Result indicated that underweight and normal children were superior in motor skills proficiency compared to overweight and obese children (p < 0.05). A significant strong inverse correlation between motor skills proficiency and body composition (r = -0.849) is noted. The findings of this study could be explained by non-contributory mass that carried by overweight and obese children leads to biomechanical movement inefficiency which will become detrimental to motor skills proficiency. It can be concluded that motor skills proficiency is inversely correlated with body composition.

The Effects on the People's Preference on the Cityscape by the Spatial Characteristics of the Streetscape-Centered on 'Design Seoul Street'-

Jacobs, A.B. (1993) stated that "When I think of a city, the first thing that comes to mind is the street. If the street is interesting, the rest of the city is interesting. If the street is mundane, the city is also mundane." In this statement, he expresses the importance of the streetscape and the street environment. The objective of this paper is to analyze the spatial relationships of the streetscape that affect the general public's preference of the cityscape. Furthermore, this research focuses on the important role that streetscape plays in public perception of the city by the pedestrians who experience it daily. The subject of this paper is eight of the "Design Seoul Street."The analysis and survey results show the preference criteria that affect the streetscape and ultimately the cityscape. This research endeavor shows that differences in physical form, shape, size, color, locations, and context are important.

Assessment of Performance Measures of Large-Scale Power Systems

In a recent major industry-supported research and development study, a novel framework was developed and applied for assessment of reliability and quality performance levels in reallife power systems with practical large-scale sizes. The new assessment methodology is based on three metaphors (dimensions) representing the relationship between available generation capacities and required demand levels. The paper shares the results of the successfully completed stud and describes the implementation of the new methodology on practical zones in the Saudi electricity system.

Topology Influence on TCP Congestion Control Performance in Multi-hop Ad Hoc Wireless

Wireless ad hoc nodes are freely and dynamically self-organize in communicating with others. Each node can act as host or router. However it actually depends on the capability of nodes in terms of its current power level, signal strength, number of hops, routing protocol, interference and others. In this research, a study was conducted to observe the effect of hops count over different network topologies that contribute to TCP Congestion Control performance degradation. To achieve this objective, a simulation using NS-2 with different topologies have been evaluated. The comparative analysis has been discussed based on standard observation metrics: throughput, delay and packet loss ratio. As a result, there is a relationship between types of topology and hops counts towards the performance of ad hoc network. In future, the extension study will be carried out to investigate the effect of different error rate and background traffic over same topologies.

Some Results on Interval-Valued Fuzzy BG-Algebras

In this note the notion of interval-valued fuzzy BG-algebras (briefly, i-v fuzzy BG-algebras), the level and strong level BG-subalgebra is introduced. Then we state and prove some theorems which determine the relationship between these notions and BG-subalgebras. The images and inverse images of i-v fuzzy BG-subalgebras are defined, and how the homomorphic images and inverse images of i-v fuzzy BG-subalgebra becomes i-v fuzzy BG-algebras are studied.

The Importance of Class Attendance and Cumulative GPA for Academic Success in Industrial Engineering Classes

The affect of the attendance percentage, the overall GPA and the number of credit hours the student is enrolled in at specific semester on the grade attained in specific course has been studied. This study has been performed on three courses offered in industrial engineering department at the Hashemite University in Jordan. Study has revealed that the grade attained by a student is strongly affected by the attendance percentage and his overall GPA with a value of R2 of 52.5%. Another model that has been investigated is the relation between the semester GPA and the attendance percentage, the number of credit hours enrolled in at specific semester, and the overall GPA. This model gave us a strong relationship between the semester GPA and attendance percentage and the overall GPA with a value of R2 of 76.2%.

A Survey on Metric of Software Cognitive Complexity for OO design

In modern era, the biggest challenge facing the software industry is the upcoming of new technologies. So, the software engineers are gearing up themselves to meet and manage change in large software system. Also they find it difficult to deal with software cognitive complexities. In the last few years many metrics were proposed to measure the cognitive complexity of software. This paper aims at a comprehensive survey of the metric of software cognitive complexity. Some classic and efficient software cognitive complexity metrics, such as Class Complexity (CC), Weighted Class Complexity (WCC), Extended Weighted Class Complexity (EWCC), Class Complexity due to Inheritance (CCI) and Average Complexity of a program due to Inheritance (ACI), are discussed and analyzed. The comparison and the relationship of these metrics of software complexity are also presented.

Studding of Number of Dataset on Precision of Estimated Saturated Hydraulic Conductivity

Saturated hydraulic conductivity of Soil is an important property in processes involving water and solute flow in soils. Saturated hydraulic conductivity of soil is difficult to measure and can be highly variable, requiring a large number of replicate samples. In this study, 60 sets of soil samples were collected at Saqhez region of Kurdistan province-IRAN. The statistics such as Correlation Coefficient (R), Root Mean Square Error (RMSE), Mean Bias Error (MBE) and Mean Absolute Error (MAE) were used to evaluation the multiple linear regression models varied with number of dataset. In this study the multiple linear regression models were evaluated when only percentage of sand, silt, and clay content (SSC) were used as inputs, and when SSC and bulk density, Bd, (SSC+Bd) were used as inputs. The R, RMSE, MBE and MAE values of the 50 dataset for method (SSC), were calculated 0.925, 15.29, -1.03 and 12.51 and for method (SSC+Bd), were calculated 0.927, 15.28,-1.11 and 12.92, respectively, for relationship obtained from multiple linear regressions on data. Also the R, RMSE, MBE and MAE values of the 10 dataset for method (SSC), were calculated 0.725, 19.62, - 9.87 and 18.91 and for method (SSC+Bd), were calculated 0.618, 24.69, -17.37 and 22.16, respectively, which shows when number of dataset increase, precision of estimated saturated hydraulic conductivity, increases.

Principal Component Analysis for the Characterization in the Application of Some Soil Properties

The objective of this research is to study principal component analysis for classification of 67 soil samples collected from different agricultural areas in the western part of Thailand. Six soil properties were measured on the soil samples and are used as original variables. Principal component analysis is applied to reduce the number of original variables. A model based on the first two principal components accounts for 72.24% of total variance. Score plots of first two principal components were used to map with agricultural areas divided into horticulture, field crops and wetland. The results showed some relationships between soil properties and agricultural areas. PCA was shown to be a useful tool for agricultural areas classification based on soil properties.

Evolution of Developing Flushing Cone during the Pressurized Flushing in Reservoir Storage

Sedimentation in reservoirs and the corresponding loss of storage capacity is one of the most serious problems in dam engineering. Pressurized flushing, a way to remove sediments from the reservoir, is flushing under a pressurized flow condition and nearly constant water level. Pressurized flushing has only local effects around the outlet. Sediment in the vicinity of the outlet openings is scoured and a funnel shaped crater is created. In this study, the temporal development of flushing cone under various hydraulic conditions was studied experimentally. Time variations of parameters such as maximum length and width of flushing and also depth of scouring cone was measured. Results indicated that an increase in flow velocity (and consequently in Froude number) established new hydraulically conditions for flushing mechanism and so a sudden growth was observed in the amount of sediment released and also scouring dimenssions. In addition, a set of nondimensional relationships were identified for temporal variations of flushing scour dimenssions, which can eventuallt be used to estimate the development of flushing cone.

A Review on Technology Forecasting Methods and Their Application Area

Technology changes have been acknowledged as a critical factor in determining competitiveness of organization. Under such environment, the right anticipation of technology change has been of huge importance in strategic planning. To monitor technology change, technology forecasting (TF) is frequently utilized. In academic perspective, TF has received great attention for a long time. However, few researches have been conducted to provide overview of the TF literature. Even though some studies deals with review of TF research, they generally focused on type and characteristics of various TF, so hardly provides information about patterns of TF research and which TF method is used in certain technology industry. Accordingly, this study profile developments in and patterns of scholarly research in TF over time. Also, this study investigates which technology industries have used certain TF method and identifies their relationships. This study will help in understanding TF research trend and their application area.

Functional Zoning Analysis of Suburban Area of Krasnoyarsk City

Suburban area is an important area to the development of a city and a country. Russias economy is going through major transitions. These transitions are rapidly changing the relationship between cities (urban areas), countryside (rural areas) and the development, growth, and popularity of suburbia. The process of suburbanization takes place in biggest cities of Russia, including Krasnoyarsk City. The modern Krasnoyarsk with a population of about 1mln people occupies the territory of 34115 ha. This article examines the analysis of functions of suburban area and connects these functions with zoning of the suburban territory. The author uses the method of hierarchy to select the best conditions to each function in connection with nature component, transportation and distance from the city. The result of this research is the map of the functional zoning of suburban area of Krasnoyarsk City. The author uses a variety of factors, which have an influence on suburban area, to compare and choose the best conditions. KeywordsSuburban area, zoning of territory, Krasnoyarsk City.

Acceptance of Mobile Learning: a Respecification and Validation of Information System Success

With the proliferation of mobile computing technology, mobile learning (m-learning) will play a vital role in the rapidly growing electronic learning market. However, the acceptance of m-learning by individuals is critical to the successful implementation of m-learning systems. Thus, there is a need to research the factors that affect users- intention to use m-learning. Based on an updated information system (IS) success model, data collected from 350 respondents in Taiwan were tested against the research model using the structural equation modeling approach. The data collected by questionnaire were analyzed to check the validity of constructs. Then hypotheses describing the relationships between the identified constructs and users- satisfaction were formulated and tested.

The Frequency Graph for the Traveling Salesman Problem

Traveling salesman problem (TSP) is hard to resolve when the number of cities and routes become large. The frequency graph is constructed to tackle the problem. A frequency graph maintains the topological relationships of the original weighted graph. The numbers on the edges are the frequencies of the edges emulated from the local optimal Hamiltonian paths. The simplest kind of local optimal Hamiltonian paths are computed based on the four vertices and three lines inequality. The search algorithm is given to find the optimal Hamiltonian circuit based on the frequency graph. The experiments show that the method can find the optimal Hamiltonian circuit within several trials.

Fault Classification of Double Circuit Transmission Line Using Artificial Neural Network

This paper addresses the problems encountered by conventional distance relays when protecting double-circuit transmission lines. The problems arise principally as a result of the mutual coupling between the two circuits under different fault conditions; this mutual coupling is highly nonlinear in nature. An adaptive protection scheme is proposed for such lines based on application of artificial neural network (ANN). ANN has the ability to classify the nonlinear relationship between measured signals by identifying different patterns of the associated signals. One of the key points of the present work is that only current signals measured at local end have been used to detect and classify the faults in the double circuit transmission line with double end infeed. The adaptive protection scheme is tested under a specific fault type, but varying fault location, fault resistance, fault inception angle and with remote end infeed. An improved performance is experienced once the neural network is trained adequately, which performs precisely when faced with different system parameters and conditions. The entire test results clearly show that the fault is detected and classified within a quarter cycle; thus the proposed adaptive protection technique is well suited for double circuit transmission line fault detection & classification. Results of performance studies show that the proposed neural network-based module can improve the performance of conventional fault selection algorithms.

Performance Determinants for Convenience Store Suppliers

This paper examines the impact of information and communication technology (ICT) usage, internal relationship, supplier-retailer relationship, logistics services and inventory management on convenience store suppliers- performance. Data was collected from 275 convenience store managers in Malaysia using a set of questionnaire. The multiple linear regression results indicate that inventory management, supplier-retailer relationship, logistics services and internal relationship are predictors of supplier performance as perceived by convenience store managers. However, ICT usage is not a predictor of supplier performance. The study focuses only on convenience stores and petrol station convenience stores and concentrates only on managers. The results provide insights to suppliers who serve convenience stores and possibly similar retail format on factors to consider in improving their service to retailers. The results also provide insights to government in its aspiration to improve business operations of convenience store to consider ways to enhance the adoption of ICT by retailers and suppliers.

Exploring Life Meaningfulness and Its Psychosocial Correlates among Recovering Substance Users – An Indian Perspective

The present study was done primarily to address two major research gaps: firstly, development of an empirical measure of life meaningfulness for substance users and secondly, to determine the psychosocial determinants of life meaningfulness among the substance users. The study is classified into two phases: the first phase which dealt with development of Life Meaningfulness Scale and the second phase which examined the relationship between life meaningfulness and social support, abstinence self efficacy and depression. Both qualitative and quantitative approaches were used for framing items. A Principal Component Analysis yielded three components: Overall Goal Directedness, Striving for healthy lifestyle and Concern for loved ones which collectively accounted for 42.06% of the total variance. The scale and its subscales were also found to be highly reliable. Multiple regression analyses in the second phase of the study revealed that social support and abstinence self efficacy significantly predicted life meaningfulness among 48 recovering inmates of a de-addiction center while level of depression failed to predict life meaningfulness.

Hardiness vs Alienation Personality Construct Essentially Explains Burnout Proclivity and Erroneous Computer Entry Problems in Rural Hellenic Hospital Labs

Erroneous computer entry problems [here: 'e'errors] in hospital labs threaten the patients-–health carers- relationship, undermining the health system credibility. Are e-errors random, and do lab professionals make them accidentally, or may they be traced through meaningful determinants? Theories on internal causality of mistakes compel to seek specific causal ascriptions of hospital lab eerrors instead of accepting some inescapability. Undeniably, 'To Err is Human'. But in view of rapid global health organizational changes, e-errors are too expensive to lack in-depth considerations. Yet, that efunction might supposedly be entrenched in the health carers- job description remains under dispute – at least for Hellenic labs, where e-use falls behind generalized(able) appreciation and application. In this study: i) an empirical basis of a truly high annual cost of e-errors at about €498,000.00 per rural Hellenic hospital was established, hence interest in exploring the issue was sufficiently substantiated; ii) a sample of 270 lab-expert nurses, technicians and doctors were assessed on several personality, burnout and e-error measures, and iii) the hypothesis that the Hardiness vs Alienation personality construct disposition explains resistance vs proclivity to e-errors was tested and verified: Hardiness operates as a resilience source in the encounter of high pressures experienced in the hospital lab, whereas its 'opposite', i.e., Alienation, functions as a predictor, not only of making e-errors, but also of leading to burn-out. Implications for apt interventions are discussed.