Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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%.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.