Search results for: accounting values

Authors: Nur Ilya Farhana Md Noh, Zakiah Ahmad

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Heat treatment on timbers is a process of applying heat to modify and equip the timbers with new improvised characteristics. It is environmental friendly compared to the common practice of treating timber by chemical preservatives. Malaysian hardwood timbers; Pauh Kijang and Kapur in green condition were heat treated at 150°C, 170°C, 190°C and 210°C in a specially design electronic furnace in one hour duration. The objectives were to determine the effect of heat treatment on bending strength properties of heat treated Pauh Kijang and Kapur in term of Modulus of Elasticity (MOE) and Modulus of Rupture (MOR) and to examine the significance changes at each temperature levels applied. Untreated samples for each species were used as a control sample. The results indicated that the bending strength properties for both species of timbers were affected by the heat exposure. Both MOE and MOR values for heat treated Pauh Kijang were increased when subjected to the specified temperature levels except at 210°C. The values were dropped compared to the control sample and sample treated at 190°C. Heat treated Kapur shows the same pattern of increment on its MOE and MOR values after exposure to heat at three temperature levels used and the values dropped at 210°C. However, differ to Pauh Kijang, even though there were decrement occurred at 210°C but the value is still higher compared to the control sample. The increments of MOE and MOR values are an indicator that heat treatment had successfully improvised the bending strength properties of these two species of hardwood timber. As the good strength of Malaysian timbers used as structural material is limited in numbers and expensive, heat treating timber with low strength properties is an alternative way to overcome this issue. Heat treatment is an alternative method need to be explored and made available in Malaysia as this country is still practicing chemical preservative treatment on the timbers.

Keywords: bending strength, hardwood timber, heat treatment, modulus of elasticity (MOE), modulus of rupture (MOR)

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Authors: Rafał Szmajser, Katarzyna Świetla, Mariusz Andrzejewski

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Robotic process automation (RPA) is a technology of repeatable business processes performed using computer programs, robots that simulate the work of a human being. This approach assumes replacing an existing employee with the use of dedicated software (software robots) to support activities, primarily repeated and uncomplicated, characterized by a low number of exceptions. RPA application is widespread in modern business services, particularly in the areas of Finance, Accounting and Human Resources Management. By utilizing this technology, the effectiveness of operations increases while reducing workload, minimizing possible errors in the process, and as a result, bringing measurable decrease in the cost of providing services. Regardless of how the use of modern information technology is assessed, there are also some doubts as to whether we should replace human activities in the implementation of the automation in business processes. After the initial awe for the new technological concept, a reflection arises: to what extent does the implementation of RPA increase the efficiency of operations or is there a Business Case for implementing it? If the business case is beneficial, in which business processes is the greatest potential for RPA? A closer look at these issues was provided by in this research during which the respondents’ view of the perceived advantages resulting from the use of robotization and automation in financial and accounting processes was verified. As a result of an online survey addressed to over 500 respondents from international companies, 162 complete answers were returned from the most important types of organizations in the modern business services industry, i.e. Business or IT Process Outsourcing (BPO/ITO), Shared Service Centers (SSC), Consulting/Advisory and their customers. Answers were provided by representatives of the positions in their organizations: Members of the Board, Directors, Managers and Experts/Specialists. The structure of the survey allowed the respondents to supplement the survey with additional comments and observations. The results formed the basis for the creation of a business case calculating tangible benefits associated with the implementation of automation in the selected financial processes. The results of the statistical analyses carried out with regard to revenue growth confirmed the correctness of the hypothesis that there is a correlation between job position and the perception of the impact of RPA implementation on individual benefits. Second hypothesis (H2) that: There is a relationship between the kind of company in the business services industry and the reception of the impact of RPA on individual benefits was thus not confirmed. Based results of survey authors performed simulation of business case for implementation of RPA in selected Finance and Accounting Processes. Calculated payback period was diametrically different ranging from 2 months for the Account Payables process with 75% savings and in the extreme case for the process Taxes implementation and maintenance costs exceed the savings resulting from the use of the robot.

Keywords: automation, outsourcing, business process automation, process automation, robotic process automation, RPA, RPA business case, RPA benefits

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Authors: A: Asmawi, L. S. Affendey, N. I. Udzir, R. Mahmod

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The topic of enhancing security in XML databases is important as it includes protecting sensitive data and providing a secure environment to users. In order to improve security and provide dynamic access control for XML databases, we presented XLog file to calculate user trust values by recording users’ bad transaction, errors and query severities. Severity-aware trust-based access control for XML databases manages the access policy depending on users' trust values and prevents unauthorized processes, malicious transactions and insider threats. Privileges are automatically modified and adjusted over time depending on user behaviour and query severity. Logging in database is an important process and is used for recovery and security purposes. In this paper, the Xlog file is presented as a dynamic and temporary log file for XML databases to enhance the level of security.

Keywords: XML database, trust-based access control, severity-aware, trust values, log file

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Authors: Ji-Yuan Lin, Yu-Ming Liou, Yi-Ting Chen, Chen-Syuan Lin

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Soil water index obtained by tank model is now commonly used in soil and sand disaster alarm system in Japan. Comparing with the rainfall trigging index in Taiwan, the tank model is easy to predict the slope water content on large-scale landslide. Therefore, this study aims to estimate the threshold value of large-scale landslide using the soil water index Sixteen typhoons and heavy rainfall events, were selected to establish the, to relationship between landslide event and soil water index. Finally, the proposed threshold values for landslides on country road No.89 are suggested in this study. The study results show that 95% landslide cases occurred in soil water index more than 125mm, and 30% of the more serious slope failure occurred in the soil water index is greater than 250mm. Beside, this study speculates when soil water index more than 250mm and the difference value between second tank and third tank less than -25mm, it leads to large-scale landslide more probably.

Keywords: soil water index, tank model, landslide, threshold values

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Authors: Farag Ahwide, Souhel Bousheha

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A technical assessment has been made of electricity generation, considering wind turbines ranging between Vestas (V80-2.0 MW and V112-3.0 MW) and the air density is equal to 1.225 Kg/m3, at different towns in Libya. Wind speed might have been measured each 3 hours during 10 m stature at a time for 10 quite sometime between 2000 Furthermore 2009, these towns which are spotted on the bank from claiming Mediterranean ocean also how in the desert, which need aid Derna 1, Derna 2, Shahat, Benghazi, Ajdabya, Sirte, Misurata, Tripoli-Airport, Al-Zawya, Al-Kofra, Sabha, Nalut. The work presented long term "wind data analysis in terms of annual, seasonal, monthly and diurnal variations at these sites. Wind power density with different heights has been studied. Excel sheet program was used to calculate the values of wind power density and the values of wind speed frequency for the stations; their seasonally values have been estimated. Limit variable with rated wind pace to 10 different wind turbines need to be been estimated, which is used to focus those required yearly vitality yield of a wind vitality change framework (WECS), acknowledging wind turbines extending between 600 kW and 3000 kW).

Keywords: energy yield, wind turbines, wind speed, wind power density

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Authors: Omar Dib, Rita Yaacoub, Luc Eveleigh, Nathalie Locquet, Hussein Dib, Ali Bassal, Christophe B. Y. Cordella

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The potential of front-face fluorescence coupled with chemometric techniques, namely parallel factor analysis (PARAFAC) and multiple linear regression (MLR) as a rapid analysis tool to characterize Lebanese virgin olive oils was investigated. Fluorescence fingerprints were acquired directly on 102 Lebanese virgin olive oil samples in the range of 280-540 nm in excitation and 280-700 nm in emission. A PARAFAC model with seven components was considered optimal with a residual of 99.64% and core consistency value of 78.65. The model revealed seven main fluorescence profiles in olive oil and was mainly associated with tocopherols, polyphenols, chlorophyllic compounds and oxidation/hydrolysis products. 23 MLR regression models based on PARAFAC scores were generated, the majority of which showed a good correlation coefficient (R > 0.7 for 12 predicted variables), thus satisfactory prediction performances. Acid values, peroxide values, and Delta K had the models with the highest predictions, with R values of 0.89, 0.84 and 0.81 respectively. Among fatty acids, linoleic and oleic acids were also highly predicted with R values of 0.8 and 0.76, respectively. Factors contributing to the model's construction were related to common fluorophores found in olive oil, mainly chlorophyll, polyphenols, and oxidation products. This study demonstrates the interest of front-face fluorescence as a promising tool for quality control of Lebanese virgin olive oils.

Keywords: front-face fluorescence, Lebanese virgin olive oils, multiple Linear regressions, PARAFAC analysis

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Authors: Gianni Jacucci

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Alfred Schutz (1932), at the very turning towards phenomenology, of the attention for the social sciences, stated that successful communication of meanings requires the sharing of “sedimenta-tions “ of previous meanings. Börje Langefors (1966), at the very beginning of the social studies of information systems, stated that a common professional basis is required for a correct sharing of meanings, e. g., “standardised accounting data among accountants”. Harold Garfinkel (1967) at the very beginning of ethnomethodology, stated that the accounting of social events must be carried out in the same language used by the actors of those events in managing their practice. Community of practice: we advocate professional descriptions of community of practice members to scientifically determine the level of child psycho social emotional development. Our approach consists of an application to Human Sciences of Husserl’s Phenomenological Philosophy using a method reminder of Giorgi’s DPM in Psychology. Husserl’s requirement of "Epoché," which in-volves eliminating prejudices from the minds of observers, is met through "concept cleaning," achieved by consistently sharing disciplinary concepts within their community of practice. Mean-while, the absence of subjective bias is ensured by the meticulous attention to detail in their pro-fessional expertise.

Keywords: scientific rigour, descriptive phenomenological method, sedimentation of meanings, community of practice

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Authors: Issam M Hajjaji, Adel Tajoury, Salah R Benhamid

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The MENA region has the highest prevalence of diabetes in the world. Various risk scores were developed, not all appropriate locally. The objective of this study is to apply the FINDRISC Score to adult Libyan males to determine its significance, sensitivity, specificity and Positive Predictive Values as an initial screening tool for type 2 diabetes, and suggest a cut-off point. Methods: 600 subjects answered the questionnaire at their place of work, and their waist, weight, height & BP were measured. Thereafter, after excluding those with known diabetes, an Oral Glucose Tolerance Test was done. Results: 414 subjects aged 19-78 completed the questionnaire and tests. 35 (8.4%) had impaired glucose tolerance (IGT) and 13 (3.1%) had diabetes (DM). The AUC-ROC for IGT was 0.614 (95% CI: 0.527-0.701), for DM 0.810 (95% CI: 0.709-0.911) and for both 0.689 (95% CI: 0.609-0.769). The Positive Predictive Value for a cut-off score of 5 were 15.5%, 11.7% & 5.7% for both conditions combined, prediabetes & diabetes respectively. The equivalent values for a cut-off score of 8 were 16.1%, 9.0% & 7.7%. The Negative Predictive Values were uniformly above 90%. Conclusions & Recommendations: The FINDRISC Score had a low predictive value for dysglycaemia in this sample and performed at a level of significance for IGT that is similar to other MENA countries, but did better for DM. A larger sample that included women is suggested, with a view of adjusting the Score to suit the local population.

Keywords: diabetes, FINDRISK, Libya, prediabetes

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Authors: K. Farheen, A. Munir

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Seismic response of the multi-storey buildings is created by the interaction of both the structure and underlying soil medium. The seismic design philosophy is incorporated using response modification factor 'R'. Current code based values of 'R' factor does not reflect the SSI problem as it is based on fixed base condition. In this study, the modified values of 'R' factor for moment resisting frame (MRF) considering SSI are evaluated. The response of structure with and without SSI has been compared using equivalent linear static and nonlinear static pushover analyses for 10-storied moment resisting frame building. The building is located in seismic zone 2B situated on different soils with shear wave velocity (Vₛ) of 300m/sec (SD) and 1200m/s (SB). Code based 'R' factor value for building frame system has been taken as 5.5. Soil medium is modelled using identical but mutually independent horizontal and vertical springs. It was found that the modified 'R' factor values have been decreased by 47% and 43% for soil SD and SB respectively as compared to that of code based 'R' factor.

Keywords: buildings, SSI, shear wave velocity, R factor

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Authors: Satinder Bhatia

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Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

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Authors: Tahany W. Sadak, Fouly, A. Anwer, M. Rizk

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The current investigation presents a study on the hydraulic performance of an electro-hydraulic servo solenoid valve controlled linear piston used in hydraulic systems. Advanced methods have been used to measure and record laboratory experiments, to ensure accurate analysis and evaluation. Experiments have been conducted under different values of temperature (28, 40 and 50 °C), supply pressure (10, 20, 30, 40 and 50 bar), system stiffness (32 N/mm), and load (0.0 & 5560 N). It is concluded that increasing temperature of hydraulic oil increases the quantity of flow rate, so it achieves an increase of the quantity of flow by 5.75 % up to 48.8 % depending on operating conditions. The values of pressure decay at low temperature are less than the values at high temperature. The frequency increases with the increase of the temperature. When we connect the springs to the system, it decreases system frequency. These results are very useful in the process of packing and manufacturing of fluid products, where the properties are not affected by 50 °C, so energy and time are saved.

Keywords: electro-hydraulic servo valve, fluid power control system, system stiffness, static and dynamic performance

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Authors: Hanbey Hazar, Hakan Gul

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In this study, Thermal Barrier Coating (TBC) application is performed in order to reduce the engine emissions. Piston, exhaust, and intake valves of a single-cylinder four-cycle gasoline engine were coated with chromium carbide (Cr3C2) at a thickness of 300 µm by using the Plasma Spray coating method which is a TBC method. Gasoline engine was converted into an LPG system. The study was conducted in 4 stages. In the first stage, the piston, exhaust, and intake valves of the gasoline engine were coated with Cr3C2. In the second stage, gasoline engine was converted into the LPG system and the emission values in this engine were recorded. In the third stage, the experiments were repeated under the same conditions with a standard (uncoated) engine and the results were recorded. In the fourth stage, data obtained from both engines were loaded on Artificial Neural Networks (ANN) and estimated values were produced for every revolution. Thus, mathematical modeling of coated and uncoated engines was performed by using ANN. While there was a slight increase in exhaust gas temperature (EGT) of LPG engine due to TBC, carbon monoxide (CO) values decreased.

Keywords: LPG fuel, thermal barrier coating, artificial neural network, mathematical modelling

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Authors: R. Ramesh, M. Y. M. Yunus, K. Ramesh

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The study conducted in this research are Viscosities, η, and Densities ,ρ, of 1, 4-dioxane with Bromobenzene at different mole fractions and various temperatures in the atmospheric pressure condition. From experimentations excess volumes, VE, and deviations in viscosities, Δη, of mixtures at infinite dilutions have been obtained. The measured systems exhibited positive values of VmE and negative values of Δη. The binary mixture 1, 4 dioxane + Bromobenzene show positive VE and negative Δη with increasing temperatures. The outcomes clearly indicate that weak interactions present in mixture. It is mainly because of number and position of methyl groups exist in these aromatic hydrocarbons. These measured data tailored to the nonlinear models to derive the binary coefficients. Standard deviations have been considered between the fitted outcomes and the calculated data is helpful deliberate mixing behavior of the binary mixtures. It can conclude that in our cases, the data found with the values correlated by the corresponding models very well. The molecular interactions existing between the components and comparison of liquid mixtures were also discussed.

Keywords: 1, 4 dioxane, bromobenzene, density, excess molar volume

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Authors: Szu Mei Hsiao

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This study explores the spiritual needs of inpatients with advanced cancer and their family caregivers in one southern regional teaching hospital in Taiwan and elucidates the differences and similarities of spiritual needs between them. Little research reports the different phases of spiritual needs and the potential impact of Chinese cultural values on the spiritual needs. Qualitative inquiry was used. Twenty-one patients with advanced cancer and twenty-two family caregivers were recruited. During hospitalization, all participants identified spiritual needs both the palliative phase and the dying phase: (a) the need to foster faith/confidence and hope for medicine and/or God; (b) to understand the meaning and values of life; (c) to experience more reciprocal human love and forgiveness; and (d) to obey God’s/Heaven will. Furthermore, the differences of spiritual needs between patients with advanced cancer and their family caregivers are as follows: (a) family caregivers emphasized the need to inform relatives and say goodbye in order to die peacefully; (b) patients highlighted a need to maintain a certain physical appearance in order to preserve their dignity; nurture one’s willpower; learn about the experiences of cancer survivors; and identify one’s own life experience for understanding the meaning and values of life. Moreover, the dissimilarity of spiritual needs is that the patients pointed out the need to understand God’s will during the palliative treatment phase. However, the family caregivers identified the need to forgive each other, and inform relatives and say goodbye to patients in the dying phase. This research has shown that the needs of meaning/values of life and facing death peacefully are different between two groups. Health professionals will be encouraged to detect and to develop individualized care strategies to meet spiritual needs.

Keywords: advanced cancer, Chinese culture, family caregivers, qualitative research, spiritual needs

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Authors: Sandra Cuenca, Steven Chango, Fabian Chamba, Alexandra Vaca

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This project addresses a representation of a virtual environment based on the analysis of the RSRP (Reference Signal Received Power) obtained by the Network Cell Info Lite application at the Escuela Superior Politécnica de Chimborazo (ESPOCH) considering the open areas of the Business Administration Department in the 4G LTE Frequency (band 2) of Claro Telephony at a frequency of 1967. 5 MHz, where measurements were performed from 17:00 UTC-05:00. The indicators required for the simulation of the environment designed in sketchup were focused especially on the power levels obtained where it was possible to represent the scenario with real power values obtained in each concentric radius of a total of 3 campaigns of 200 samples each, where the values vary between 84.6 dBm to 115.5 dBm having average power values for each of the 23 radiuses which are introduced in a virtual environment, allowing users to immerse themselves in it, where they can explore 3D virtual environments, generating a color scale from 0 to 10 with red being the weakest signal and green the signal with the best intensity.

Keywords: virtualization, LTE, radios, power intensity levels colors, mobile signal reception power

Procedia PDF Downloads 55

Authors: J. G. Batista, K. N. Sousa, ¬J. L. Nunes, R. L. S. Sousa, G. A. P. Thé

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This work deals with parameter identification of permanent magnet motors, a class of ac motor which is particularly important in industrial automation due to characteristics like applications high performance, are very attractive for applications with limited space and reducing the need to eliminate because they have reduced size and volume and can operate in a wide speed range, without independent ventilation. By using experimental data and genetic algorithm we have been able to extract values for both the motor inductance and the electromechanical coupling constant, which are then compared to measured and/or expected values.

Keywords: modeling, AC servomotor, permanent magnet synchronous motor-PMSM, genetic algorithm, vector control, robotic manipulator, control

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Authors: Aleksandra Ristic

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The world changes and becomes a global village. Globalization of the last decade has caused changes and developments in the economy and technology, which also affected communication resources and brought diversities of cultural differences, values, relationships, religions, sexual identities, economic backgrounds, mindsets, perspectives, talents, and much more. Diversity without inclusion is marginalization and exclusion. Diversity gives a competitive advantage, enriches, and gives choice and power for decision-making and solutions. On a daily basis, in the role of special educators, we facilitate children’s observations of the world by improving diversity and inclusion in the school system. The subject of the research is children with special needs, expressing and noticing the differences and similarities in the world, while this is the key to their development. The subject of the research is also six pictures, which are similar and unique and represent scenes from everyone’s life. In the methodology, we conducted a theoretical review of the importance of difference, values, equality, inclusion, and exclusion and the quantitative research approach to analyze various factors by children with special needs. We used tools such as self /peer–reflection for them to think and to speak up through their own experiences of the words: difference, values, equality, inclusion, and exclusion. After that, children with special needs observed the photos and attributed those terms to them. By interpreting the results, we deepened our understanding of the power of the child's understanding of individual differences and elements of inclusion, which is based on the experiences at home, in the school environment, and in life. The children, as individuals or establishing networking groups, define those terms and, with the solutions, contribute to making the world more included and accepted.

Keywords: diversity, equality, exclusion, inclusion, special needs, values

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Authors: N. H. Z. Abidin, N. F. M. Mokhtar, S. S. A. Gani

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The influence of diffusion of the thermal or known as Soret effect in a heated Binary fluid model with Coriolis force is investigated theoretically. The linear stability analysis is used, and the eigenvalue is obtained using the Galerkin method. The impact of the Soret and Coriolis force on the onset of stationary convection in a system is analysed with respect to various Binary fluid parameters and presented graphically. It is found that an increase of the Soret values, destabilize the Binary fluid layer system. However, elevating the values of the Coriolis force helps to lag the onset of convection in a system.

Keywords: Benard convection, binary fluid, Coriolis, Soret

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Authors: Z. Abdullah, A. R. Hamdan

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This paper is meant to analyze the ranking of University of Malaysia Terengganu, UMT’s website in the World Wide Web. There are only few researches have been done on comparing the ranking of universities’ websites so this research will be able to determine whether the existing UMT’s website is serving its purpose which is to introduce UMT to the world. The ranking is based on hub and authority values which are accordance to the structure of the website. These values are computed using two web-searching algorithms, HITS and SALSA. Three other universities’ websites are used as the benchmarks which are UM, Harvard and Stanford. The result is clearly showing that more work has to be done on the existing UMT’s website where important pages according to the benchmarks, do not exist in UMT’s pages. The ranking of UMT’s website will act as a guideline for the web-developer to develop a more efficient website.

Keywords: algorithm, ranking, website, web structure mining

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Authors: Syed Ibrahim, Syed Muneer Ahmed

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It is a global phenomenon that fitness is a pre-requisite to the desired end of optimum efficiency in elite class basketballers achieved through appropriate conditioning program. This study was undertaken to find out the effect of gymnastic oriented training program on the physical fitness and the level of technical performance of basketball players. Method: 27 basketballers were divided into 12 experimental and 15 control groups aged between 19 to 25 years. Physical fitness tests comprising of vertical jump, push-ups, chin ups, sit ups, back strength, 30 m sprint, boomerangs test, 600 m run, sit and reach, bridge up and shoulder rotation and technical skill tests like dribbling, layup shots and rebound collection were used for the study. A pre- and post-test was conducted before and after the training program of 6 weeks. Results: The results indicated no significant difference in the anthropometric measurements of age, height and weight between the experimental and control group as the ‘t’ values observed were 0.28, 1.63 and 1.60 respectively . There were significant improvements in vertical jump, push-ups, sit-ups, modified boomerang test, bridge test and shoulder rotation index with the ‘t’ values being 2.60, 3.41, 3.91, 4.02, 3.55 and 2.33 respectively. However, no significant differences existed in chin-ups, back strength, 30 m sprint and 6000 m run with the ‘t’ values being 2.08, 1.77, 1.28 and 0.80 respectively. There was significant improvement in the post-test for the technical skills tests in the experimental group with ‘t’ values being 3.65, 2.57, and 3.62 for the dribble, layup shots and rebound collection respectively. There was no significant difference in the values of the control group except in the rebound collection which showed significant difference. Conclusion: It was found that both the physical fitness and skill proficiency of the basketballers increased through the participation in the gymnastics oriented program.

Keywords: gymnastic, technical, pre-requisite, elite class

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Authors: Ahmed K. Youssef, Shawkat M. B. Aly

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The interaction between ciprofloxacin and bovine serum albumin (BSA) was investigated by UV-Visible absorption and fluorescence spectroscopy. The influence of Cu²⁺ Ca²⁺, Co²⁺, and Fe³⁺ on the Cip-BSA interaction was investigated. The quenching of the BSA fluorescence emission in presence of ciprofloxacin as well as the influence of metal ions on the interaction was analyzed using the Stern-Volmer equation. The Stern-Volmer quenching constant, Kₛᵥ was calculated in presence and absence of the metal ions at the physiological pH of 7.4 using phosphate buffer. The experimental results showed that interaction mainly static in nature and quenching rate constant is decreased in presence of the studied metal ions with exception of Cu²⁺ ions. The decrease observed in the Kₛᵥ values in presence of Co²⁺, Ca²⁺, and Fe³⁺ can be understood on basis of competition between these metal and Cip when both of them existed in the BSA solution. Cu²⁺ induces interaction between Cip and BSA at faster quenching rates as inferred from the observed increase in the Kₛᵥ value. This allowed us to propose that copper (II) ions are directly involved in the process of Cip binding to BSA. The binding constant for Cip on BSA was determined and the metal ions effect on it was examined as well and their values were in line with the Kₛᵥ values.

Keywords: bovine serum albumin, ciprofloxacin, fluorescence, metal ions effect

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Authors: C. F. Ocoleanu, A. I. Dolan, G. Cividjian, S. Teodorescu

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In this paper we make a temperature investigations in two type of superposed crimped connections using experimental determinations. All the samples use 8 copper wire 7.1 x 3 mm2 crimped by two methods: the first method uses one crimp indents and the second is a proposed method with two crimp indents. The ferrule is a parallel one. We study the influence of number and position of crimp indents. The samples are heated in A.C. current at different current values until steady state heating regime. After obtaining of temperature values, we compare them and present the conclusion.

Keywords: crimped connections, experimental determinations, temperature, heat transfer

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Authors: Amin Khaksar

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The popular music scene is a highly speculative field of cultural production in which eroticism plays an essential role in attracting audiences. The juxtaposition of eroticism and cultural products possibly implies the importance of the representation of cultural values in popular music videos. As with norms in conservative societies, however, there are some types of inequalities, most of which are dominated by institutional inclinations as opposed to socio-cultural inclinations. This paper explores the challenges that increasing structural inequality poses to erotic representations, focusing on Iranian popular music videos. It outlines how eroticism is becoming a leading tool for circumventing institutional inequalities that affect some cultural values. Using the value-based approach, which draws on visual semiotics and content analysis of Iranian popular music videos compared to Western popular music videos, this study contends that the problematic nature of eroticism emerges when sexual representation takes on meaning beyond its commercial purpose. Indeed, erotica has more to say about freedom, social violence, gender discrimination, and, most importantly, values that can be shared and communicated. The concept of eroticism used in this study functions as a shared practice and can be perceived through symbols. Furthermore, the conclusions show that music artists (performers) use eroticism in three ways to represent cultural values: erotic performances, erotic qualities, and erotic narratives. The expected contribution highlights the role that eroticism can play in the encounter with institutional inequality and injustice. Consider a female celebrity whose erotic qualities help her body gain attention.

Keywords: inequality, value- based economics, eroticism, popular music video

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Authors: Reem I. Al-Ya' Goub, Nasim Shatarat

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This paper presents the results of analytical and comparative study among software programs' outputs in analysis of some two way solid slabs; flat plate, flat slab with beams and flat slab with drop panels problems that already been analyzed using Classical Equivalent Frame Method (CEFM) by several reinforced concrete book authors. The primary objective of this research is to determine the moment results using various software programs. Then, a summary of the results and differences percentages were obtained to show how analysis procedure effects the outputs of calculations that vary from software program to another when comparing them with the results of CEFM. Moment values were obtained using either the Equivalent Frame Method (EFM) or Finite Element Method (FEM) that's used among many software programs. The results of the analyses demonstrate that software programs vary markedly in terms of the information they provide to the structural designer regarding values of the model insertion, stiffness, effective moment of inertia used and specially the moment values.

Keywords: two-way solid slabs, flat plate, flat slab with beams, flat slab with drop panels, analysis, modeling, EFM, CEFM, FEM

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Authors: Junqi Zou

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As one of the world’s most tech-ready countries, Singapore has initiated the Smart Nation plan to harness the full power and potential of digital technologies to transform the way people live and work, through the more efficient government and business processes, to make the economy more productive. The key evolutions of digital technology transformation in healthcare and the increasing deployment of Internet of Things (IoTs), Big Data, AI/cognitive, Robotic Process Automation (RPA), Electronic Health Record Systems (EHR), Electronic Medical Record Systems (EMR), Warehouse Management System (WMS in the most recent decade have significantly stepped up the move towards an information-driven healthcare ecosystem. The advances in information technology not only bring benefits to patients but also act as a key force in changing management accounting in healthcare sector. The aim of this study is to investigate the impacts of digital technology transformation on Singapore’s healthcare sector from a management accounting perspective. Adopting a Balanced Scorecard (BSC) analysis approach, this paper conducted an exploratory case study of a newly launched Singapore public hospital, which has been recognized as amongst the most digitally advanced healthcare facilities in Asia-Pacific region. Specifically, this study gains insights on how the new technology is changing healthcare organizations’ management accounting from four perspectives under the Balanced Scorecard approach, 1) Financial Perspective, 2) Customer (Patient) Perspective, 3) Internal Processes Perspective, and 4) Learning and Growth Perspective. Based on a thorough review of archival records from the government and public, and the interview reports with the hospital’s CIO, this study finds the improvements from all the four perspectives under the Balanced Scorecard framework as follows: 1) Learning and Growth Perspective: The Government (Ministry of Health) works with the hospital to open up multiple training pathways to health professionals that upgrade and develops new IT skills among the healthcare workforce to support the transformation of healthcare services. 2) Internal Process Perspective: The hospital achieved digital transformation through Project OneCare to integrate clinical, operational, and administrative information systems (e.g., EHR, EMR, WMS, EPIB, RTLS) that enable the seamless flow of data and the implementation of JIT system to help the hospital operate more effectively and efficiently. 3) Customer Perspective: The fully integrated EMR suite enhances the patient’s experiences by achieving the 5 Rights (Right Patient, Right Data, Right Device, Right Entry and Right Time). 4) Financial Perspective: Cost savings are achieved from improved inventory management and effective supply chain management. The use of process automation also results in a reduction of manpower costs and logistics cost. To summarize, these improvements identified under the Balanced Scorecard framework confirm the success of utilizing the integration of advanced ICT to enhance healthcare organization’s customer service, productivity efficiency, and cost savings. Moreover, the Big Data generated from this integrated EMR system can be particularly useful in aiding management control system to optimize decision making and strategic planning. To conclude, the new digital technology transformation has moved the usefulness of management accounting to both financial and non-financial dimensions with new heights in the area of healthcare management.

Keywords: balanced scorecard, digital technology transformation, healthcare ecosystem, integrated information system

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Authors: Ulysses Story

Abstract:

The two vast island regions of Indonesia and Micronesia are linked through ancient connections and share similar cultural and spiritual values. The islands of Bali and Guam are the focus of this paper, and the research explores the foundational values and beliefs of each island community and the challenges they face in the modern world. Each community has been sustained for thousands of years through rich cultural and spiritual philosophies that give them meaning and purpose in their lives and help connect individuals and families to each other, to the natural world, and to spiritual forces. Each share a similar history of colonial rule marked with violence and struggle. This research is informed through ethnographic methodologies, drawing particularly on participant observation and in-depth interviews conducted in both Bali and Guam. An appreciation of the collective viewpoint of these communities was gained through cultural immersion in the philosophies of Inafamaolek in Guam and Tri Hita Karana in Bali. The research highlights how spiritual and cultural values and philosophies serve indigenous people as they strive to hold on to their foundational beliefs and practices and yet move forward in the modern world.

Keywords: Inafamaolek, Guam, Tri Hita Karana, Bali

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Authors: Megha Agarwal

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The research paper is an effort to compare the earnings based and cash flow based methods of valuation of an enterprise. The theoretically equivalent methods based on either earnings such as Residual Earnings Model (REM), Abnormal Earnings Growth Model (AEGM), Residual Operating Income Method (ReOIM), Abnormal Operating Income Growth Model (AOIGM) and its extensions multipliers such as price/earnings ratio, price/book value ratio; or cash flow based models such as Dividend Valuation Method (DVM) and Free Cash Flow Method (FCFM) all provide different estimates of valuation of the Indian giant corporate Reliance India Limited (RIL). An ex-post analysis of published accounting and financial data for four financial years from 2008-09 to 2011-12 has been conducted. A comparison of these valuation estimates with the actual market capitalization of the company shows that the complex accounting based model AOIGM provides closest forecasts. These different estimates may be derived due to inconsistencies in discount rate, growth rates and the other forecasted variables. Although inputs for earnings based models may be available to the investor and analysts through published statements, precise estimation of free cash flows may be better undertaken by the internal management. The estimation of value from more stable parameters as residual operating income and RNOA could be considered superior to the valuations from more volatile return on equity.

Keywords: earnings, cash flows, valuation, Residual Earnings Model (REM)

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Authors: Rubi Alvarez-Rodriguez

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Traditionally, eco-centric and anthropocentric forms of environmentalism have been seen as mutually exclusive. While eco-centrism focuses on global environmental issues, anthropocentrism is concerned with local ones. The objective of this paper is to characterize the relationship between eco-centric and anthropocentric attitudes across 43 countries. This study analysed secondary data from the 2005 World Values Survey, using a standard linear regression approach. It is shown that eco-centric and anthropocentric attitudes are not mutually exclusive and that the predominance of one over the other is best predicted by a country’s level of wealth.

Keywords: anthropocentrism, eco-centrism, pro-environmental attitudes, wealth

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Authors: M. Hakan Arslan, I. Hakkı Erkan

Abstract:

Overstrength factor is an important parameter of load reduction factor. In this research, the overstrength factor (Ω) of reinforced concrete (RC) buildings and the parameters of Ω in TEC-2016 draft version have been explored. For this aim, 48 RC buildings have been modeled according to the current seismic code TEC-2007 and Turkish Building Code-500-2000 criteria. After modelling step, nonlinear static pushover analyses have been applied to these buildings by using TEC-2007 Section 7. After the nonlinear pushover analyses, capacity curves (lateral load-lateral top displacement curves) have been plotted for 48 RC buildings. Using capacity curves, overstrength factors (Ω) have been derived for each building. The obtained overstrength factor (Ω) values have been compared with TEC-2016 values for related building types, and the results have been interpreted. According to the obtained values from the study, overstrength factor (Ω) given in TEC-2016 draft code is found quite suitable.

Keywords: reinforced concrete buildings, overstrength factor, earthquake, static pushover analysis

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Authors: Riham Barbar

Abstract:

This paper studies the dynamic effects of charitable giving in a Ramsey model à la Becker and Foias (1994), such that heterogeneity is reduced to two types of agents: rich and poor. It is assumed that rich show a great concern for poor and enjoy giving. The introduction of charitable giving in this paper is inspired from the notion of Zakat (borrowed from the Islamic Economics) and is defined according to the warm-glow of Andreoni (1990). In this framework, we prove the existence of a steady state where only the patient agent holds capital. Furthermore, we show that local indetermincay appears. While moderate values of charitable-giving elasticity makes the appearance of endogenous fluctuations due to self-fulfilling expectations more likely, high values of this elasticity stabilizes endogenous fluctuations, by narrowing down the range of parameter values compatible with local indeterminacy and may rule out expectations-driven fluctuations if it exceeds certain threshold. Finally, cycles of period two emerge. However, charitable-giving makes it less likely for these cycles to emerge.

Keywords: charitable giving, warm-glow, bifurcations, heterogeneous agents, indeterminacy, self-fulfilling expectations, endogenous fluctuations

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