Search results for: accounting values

Authors: Masaki Omata, Shumma Hosokawa

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An experiment to verify the relationships between physiological indexes of an e-learner and the presence or absence of an operation during e-learning is described. Electroencephalogram (EEG), hemoencephalography (HEG), skin conductance (SC), and blood volume pulse (BVP) values were measured while participants performed experimental learning tasks. The results show that there are significant differences between the SC values when reading with clicking on learning materials and the SC values when reading without clicking, and between the HEG ratio when reading (with and without clicking) and the HEG ratio when resting for four of five participants. We conclude that the SC signals can be used to estimate whether or not a learner is performing an active task and that the HEG ratios can be used to estimate whether a learner is learning.

Keywords: e-learning, physiological index, physiological signal, state of learning

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Authors: Andrea Schnabl, Mario Bernhart

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The controlling instrument of an internal cost allocation (IT chargeback) is commonly used to make IT costs transparent and controllable. Information Technology (IT) became, especially for information industries, a central competitive factor. Consequently, the focus is not on minimizing IT costs but on the strategic aligned application of IT. Hence, an internal IT cost allocation should be designed to enhance the business-IT alignment (strategic alignment of IT) in order to support the effective application of IT from a company’s point of view. To identify design criteria for an internal cost allocation to support business alignment a case study analysis at a typical medium-sized firm in information industry is performed. Documents, Key Performance Indicators, and cost accounting data over a period of 10 years are analyzed and interviews are performed. The derived design criteria are evaluated by 6 heads of IT departments from 6 different companies, which have an internal IT cost allocation at use. By applying these design criteria an internal cost allocation serves not only for cost controlling but also as an instrument in strategic IT management.

Keywords: accounting for IT services, Business IT Alignment, internal cost allocation, IT controlling, IT governance, strategic IT management

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Authors: Tereza Bartosikova

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This paper describes the values of a specific type of industrial heritage-aluminum factories. It is an especially endangered kind of industrial heritage with only a little attention paid. The paper aims to highlight the uniqueness of these grounds and to specify several options for revitalizations. The research is based on complex aluminum factories mapping in Europe from archives and bibliographic sources and on site. There is analyzed gained information that could offer a new view on the aluminum grounds. Primarily, the data are described according to the works in Žiar nad Hronom, Slovakia. More than a half aluminum grounds have ended up the production, although they can go on further. They are closely connected with some areas identity and their presence has left striking footsteps in the environment. By saving them, the historical continuity, cultural identity of population and also the economic stability of region would be supported.

Keywords: aluminum, industrial heritage, regeneration, values

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Authors: K. Ivandic, F. Dodigovic, D. Stuhec, S. Strelec

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A characteristic value of certain geotechnical parameter results from an engineering assessment. Its selection has to be based on technical principles and standards of engineering practice. It has been shown that the results of engineering assessment of different authors for the same problem and input data are significantly dispersed. A survey was conducted in which participants had to estimate the force that causes a 10 cm displacement at the top of a axially in-situ compressed pile. Fifty experts from all over the world took part in it. The lowest estimated force value was 42% and the highest was 133% of measured force resulting from a mentioned static pile load test. These extreme values result in significantly different technical solutions to the same engineering task. In case of selecting a characteristic value of a geotechnical parameter the importance of the influence of an engineering assessment can be reduced by using statistical methods. An informative annex of Eurocode 1 prescribes the method of selecting the characteristic values of material properties. This is followed by Eurocode 7 with certain specificities linked to selecting characteristic values of geotechnical parameters. The paper shows the procedure of selecting characteristic values of a geotechnical parameter by using a statistical method with different initial conditions. The aim of the paper is to quantify an engineering assessment in the example of determining a characteristic value of a specific geotechnical parameter. It is assumed that this assessment is a random variable and that its statistical features will be determined. For this purpose, a survey research was conducted among relevant experts from the field of geotechnical engineering. Conclusively, the results of the survey and the application of statistical method were compared.

Keywords: characteristic values, engineering judgement, Eurocode 7, statistical methods

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Authors: Emine Ebru Demirci, Remzi Şahin

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The purpose of this study is to compare Self Compacting Concrete (SCC) and Conventional Concrete (CC), which are used in beams with dense reinforcement, in terms of their capillary absorption. During the comparison of SCC and CC, the effects of two different factors were also investigated: concrete strength class and curing condition. In the study, both SCC and CC were produced in three different concrete classes (C25, C50 and C70) and the other parameter (i.e curing condition) was determined as two levels: moisture and air curing. Beam dimensions were determined to be 200 x 250 x 3000 mm. Reinforcements of the beams were calculated and placed as 2ø12 for the top and 3ø12 for the bottom. Stirrups with dimension 8 mm were used as lateral rebar and stirrup distances were chosen as 10 cm in the confinement zone and 15 cm at the central zone. In this manner, densification of rebars in lateral cross-sections of beams and handling of SCC in real conditions were aimed. Concrete covers of the rebars were chosen to be equal in all directions as 25 mm. The capillary absorption measurements were performed on core samples taken from the beams. Core samples of ø8x16 cm were taken from the beginning (0-100 cm), middle (100-200 cm) and end (200-300 cm) region of the beams according to the casting direction of SCC. However core samples were taken from lateral surface of the beams. In the study, capillary absorption experiments were performed according to Turkish Standard TS EN 13057. It was observed that, for both curing environments and all strength classes of concrete, SCC’s had lower capillary absorption values than that of CC’s. The capillary absorption values of C25 class of SCC are 11% and 16% lower than that of C25 class of CC for air and moisture conditions, respectively. For C50 class, these decreases were 6% and 18%, while for C70 class, they were 16% and 9%, respectively. It was also detected that, for both SCC and CC, capillary absorption values of samples kept in moisture curing are significantly lower than that of samples stored in air curing. For CC’s; C25, C50 and C70 class moisture-cured samples were found to have 26%, 12% and 31% lower capillary absorption values, respectively, when compared to the air-cured ones. For SCC’s; these values were 30%, 23% and 24%, respectively. Apart from that, it was determined that capillary absorption values for both SCC and CC decrease with increasing strength class of concrete for both curing environments. It was found that, for air cured CC, C50 and C70 class of concretes had 39% and 63% lower capillary absorption values compared to the C25 class of concrete. For the same type of concrete samples cured in the moisture environment, these values were found to be 27% and 66%. It was found that for SCC samples, capillary absorption value of C50 and C70 concretes, which were kept in air curing, were 35% and 65% lower than that of C25, while for moisture-cured samples these values were 29% and 63%, respectively. When standard deviations of the capillary absorption values are compared for core samples obtained from the beginning, middle and end of the CC and SCC beams, it was found that, in all three strength classes of concrete, the variation is much smaller for SCC than CC. This demonstrated that SCC’s had more uniform character than CC’s.

Keywords: self compacting concrete, reinforced concrete beam, capillary absorption, strength class, curing condition

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Authors: Nadezhda Kvatashidze

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The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: conceptual framework, faithful representation, professional judgement, relevance

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Authors: Ahmed Lotfy, Andrey V. Pozdniakov, Vadim C. Zolotorevskiy

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The purpose of this research is to provide a competitive alternative to aluminum silicon alloys used in automotive applications. This alternative was created by developing three types of composites Al-5%Cu- (B₄C, BN or Si₃N₄) particulates with a low coefficient of thermal expansion. Stir casting was used to synthesis composites containing 2, 5 and 7 wt. % of B₄C, Si₃N₄ and 2, 5 of BN followed by squeeze casting. The squeeze casting process decreased the porosity of the final composites. The composites exhibited a fairly uniform particle distribution throughout the matrix alloy. The microstructure and XRD results of the composites suggested a significant reaction occurred at the interface between the particles and alloy. Increasing the aging temperature from 200 to 250°C decreased the hardness values of the matrix and the composites and decreased the time required to reach the peak. Turner model was used to calculate the expected values of thermal expansion coefficient CTE of matrix and its composites. Deviations between calculated and experimental values of CTE were not exceeded 10%. Al-5%Cu-B₄C composites experimentally showed the lowest values of CTE (17-19)·10-6 °С-1 and (19-20) ·10-6 °С-1 in the temperature range 20-100 °С and 20-200 °С respectively.

Keywords: aluminum matrix composites, coefficient of thermal expansion, X-ray diffraction, squeeze casting, electron microscopy,

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Authors: Rabih Nehme, Abdullah Al Mutawa

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The general goal behind this research is to gain a better understanding of factors leading to dysfunctional behavior of auditors. Recent accounting scandals -Enron, Waste Management Inc., WorldCom, Xerox Corporation, etc. -provided an ample proof of how the role of auditors has become the basis of controversial debates in many circles and instances in our modern time. The majority of lawsuits and accounting scandals seem to have a central topic in focus, namely the question ''Where were the auditors? The survey we offer up for research is made up of 34 questions that are designed to analyse the perception of auditors and the cause of dysfunctional behavior. The object of this research is comprised of auditors positioned and employed at the Big Four audit firms in Kuwait. Dysfunctional behavior (DB) is measured against two signal proxies of dysfunctional behavior; premature sign-off and under reporting of chargeable time. DB is analysed against time budget pressure and time deadline pressure. The research results' suggest that the general belief among auditors is that the profession of accountancy predetermines their tendency to commit certain patterns of dysfunctional behavior. Having our investigation conducted at the Big Four audit firms, we have come to the conclusion that there is a general difference in behavior patterns among perceptions of dysfunctional behavior and normal skeptic professional behavior.

Keywords: big four, dysfunctional behavior, time budget, time deadline

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Authors: Baya Takhedmit, Karim Abbas, Sofiane Ouazine

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The vacations queues are often employed to model many real situations such as computer systems, communication networks, manufacturing and production systems, transportation systems and so forth. These queueing models are solved at fixed parameters values. However, the parameter values themselves are determined from a finite number of observations and hence have uncertainty associated with them (epistemic uncertainty). In this paper, we consider the M/G/1/N queue with server vacation and exhaustive discipline where we assume that the vacation parameter values have uncertainty. We use the Taylor series expansions approach to estimate the expectation and variance of model output, due to epistemic uncertainties in the model input parameters.

Keywords: epistemic uncertainty, M/G/1/N queue with vacations, non-parametric sensitivity analysis, Taylor series expansion

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Authors: Ahmed T. Farid, Muhammed Rizwan

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Geotechnical study for evaluating soil or rock permeability is a highly important parameter. Permeability values for rock formations are more difficult for determination than soil formation as it is an effect of the rock quality and its fracture values. In this research, the prediction of in situ permeability of limestone rock formations was predicted. The limestone rock permeability was evaluated using Lugeon tests (in-situ packer permeability). Different sites which spread all over the Riyadh region of Saudi Arabia were chosen to conduct our study of predicting the in-situ permeability of limestone rock. Correlations were deducted between the values of in-situ permeability of the limestone rock with the value of the rock quality designation (RQD) calculated during the execution of the boreholes of the study areas. The study was performed for different ranges of RQD values measured during drilling of the sites boreholes. The developed correlations are recommended for the onsite determination of the in-situ permeability of limestone rock only. For the other sedimentary formations of rock, more studies are needed for predicting the actual correlations related to each type.

Keywords: In situ, packer, permeability, rock, quality

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Authors: Chirine Aouichaoui, Mohamed Tounsi, Ines Mrizak, Zouhair Tabka, Yassine Trabelsi

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The aim of this study was to provide percentile values for vertical jumping performances and anthropometric characteristics for athletic Tunisian children. One thousand and fifty-five athletic Tunisian children and adolescents (643 boys and 412 girls) aged 7-18 years were randomly selected to participate in our study. They were asked to perform squat jumps and countermovement jumps. For each measurement, a least square regression model with high order polynomials was fitted to predict mean and standard deviation of vertical jumping parameters and anthropometric variables. Smoothed percentile curves and percentile values for the 5th, 10th, 25th, 50th, 75th, 90th, and 95th percentiles are presented for boys and girls. In conclusion, percentiles values of vertical jumping performances and anthropometric characteristics are provided. The new Tunisian reference charts obtained can be used as a screening tool to determine growth disorders and to estimate the proportion of adolescents with high or low muscular strength levels. This study may help in verifying the effectiveness of a specific training program and detecting highly talented athletes.

Keywords: percentile values, jump height, leg muscle power, athletes, anthropometry

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Authors: F. A. Hamad, S. He

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In this paper, the average heat transfer characteristics for a cross flow cylinder of 16 mm diameter in a vertical pipe has been studied for single-phase flow (water/oil) and multicomponent (non-boiling) flow (water-air, water-oil, oil-air and water-oil-air). The cylinder is uniformly heated by electrical heater placed at the centre of the element. The results show that the values of average heat transfer coefficients for water are around four times the values for oil flow. Introducing air as a second phase with water has very little effect on heat transfer rate, while the heat transfer increased by 70% in case of oil. For water–oil flow, the heat transfer coefficient values are reflecting the percentage of water up to 50%, but increasing the water more than 50% leads to a sharp increase in the heat transfer coefficients to become close to the values of pure water. The enhancement of heat transfer by mixing two phases may be attributed to the changes in flow structure near to cylinder surface which lead to thinner boundary layer and higher turbulence. For three-phase flow, the heat transfer coefficients for all cases fall within the limit of single-phase flow of water and oil and are very close to pure water values. The net effect of the turbulence augmentation due to the introduction of air and the attenuation due to the introduction of oil leads to a thinner boundary layer of oil over the cylinder surface covered by a mixture of water and air bubbles.

Keywords: circular cylinder, cross flow, hear transfer, multicomponent multiphase flow

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Authors: Namik Kemal Sonmez

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Based passive remote sensing technologies have been widely used in many plant species. However, use of these techniques in orange trees is limited. In this study, the relationships between chlorophyll content (Chl) and calculated red edge (RE) and vegetation index values of the citrus leave at different growth stages were formed the basis for the analysis. Canopy reflectance by hand-held spectroradiometer and total Chl analysis at the lab were measured simultaneously, from the random samples taken from four different parts of an orange orchard. Plant materials consisted of four different age groups of 15, 20, 25, and 30 years old orange trees. Reflectance measurements were conducted between 450 and 900 nanometer (nm) wavelength at four different bands (3 visible bands and 1 near-infrared band) at the four basic physiological periods (flowering, fruit setting, fruit maturity, and dormancy) of orange trees. According to the statistical analysis conducted, there was a strong relationship between the chlorophyll content and calculated indexes (p ≤ 0.01; R²= 0.925 at red edge and R²= 0.986 at vegetation index) at the fruit setting stage of 20 years old trees. Again at this stage, fruit setting, total Chl content values among all orange trees were significantly correlated at the RE and VI with the R² values of 0.672 and 0.635 at the 0.001 level, respectively. This indicated that the relationships between Chl content and index values were very strong at this stage, in comparison to the other stages.

Keywords: spectroradiometer, citrus, chlorophyll, reflectance, index

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Authors: Rafida M. Elobaid

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Most of the literature on goodness-of-fit test try to provide a theoretical basis for studying empirical distribution functions. Such goodness-of-fit tests are Kolmogorove-Simirnov and Crumer-Von Mises Type tests. However, it is likely that most of literature has not focused in details on the relationship of the values of the test statistics and skewness or kurtosis. The aim of this study is to investigate the behavior of the values of the χ2 test statistic with the variation of the skewness of right skewed distribution. A simulation study is conducted to generate random numbers from Weibull distribution. For a fixed sample sizes, different levels of skewness are considered, and the corresponding values of the χ2 test statistic are calculated. Using different sample sizes, the results show an inverse relationship between the value of χ2 test and the level of skewness for Wiebull distribution, i.e the value of χ2 test statistic decreases as the value of skewness increases. The research results also show that with large values of skewness we are more confident that the data follows the assumed distribution. Nonparametric Kendall τ test is used to confirm these results.

Keywords: goodness-of-fit test, chi-square test, simulation, continuous right skewed distributions

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Authors: Stephen Acheampong Amoafoh

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In today's dynamic economic landscape, businesses face multifaceted challenges that demand strategic foresight and informed decision-making. This abstract explores the pivotal role of financial analytics in driving business performance amidst evolving market conditions. By integrating accounting principles with economic insights, organizations can harness the power of data-driven strategies to optimize resource allocation, mitigate risks, and capitalize on emerging opportunities. This presentation will delve into the practical applications of financial analytics across various sectors, highlighting case studies and empirical evidence to underscore its efficacy in enhancing operational efficiency and fostering sustainable growth. From predictive modeling to performance benchmarking, attendees will gain invaluable insights into leveraging advanced analytics tools to drive profitability, streamline processes, and adapt to changing market dynamics. Moreover, this abstract will address the ethical considerations inherent in financial analytics, emphasizing the importance of transparency, integrity, and accountability in data-driven decision-making. By fostering a culture of ethical conduct and responsible stewardship, organizations can build trust with stakeholders and safeguard their long-term viability in an increasingly interconnected global economy. Ultimately, this abstract aims to stimulate dialogue and collaboration among scholars, practitioners, and policymakers, fostering knowledge exchange and innovation in the realms of accounting, business, and economics. Through interdisciplinary insights and actionable recommendations, participants will be equipped to navigate the complexities of today's business environment and seize opportunities for sustainable success.

Keywords: financial analytics, business performance, data-driven strategies, sustainable growth

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Authors: Prudvi Paresi, Fatemeh Javidan

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In recent years, greenhouse gas, or in particular, carbon emissions, have received special attention from environmentalists and designers due to the fact that they significantly contribute to the temperature rise. The building industry is one of the top seven major industries contributing to embodied carbon emission. Signage systems are an integral part of the building industry and bring completeness to the space-building by providing the required information and guidance. A significant amount of building materials, such as steel, aluminium, acrylic, LED, etc., are utilized in these systems, but very limited information is available on their sustainability and carbon footprint. Therefore, there is an urgent need to assess the emissions associated with the signage industry and for controlling these by adopting different mitigation techniques without sacrificing the efficiency of the project. The present paper investigates the embodied carbon of two case studies in the Australian signage industry within the cradle – gate (A1-A3) and gate–site (A4-A5) stages. A material source-based database is considered to achieve more accuracy. The study identified that aluminium is the major contributor to embodied carbon in the signage industry compared to other constituents. Finally, an attempt is made to suggest strategies for mitigating embodied carbon in this industry.

Keywords: carbon accounting, small-scale construction, signage industry, construction materials

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Authors: Sahar El-Achkar, Mizan Ahmad

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Poor adaptation of developmental milestones over the lifespan can significantly impact emotional experiences and Satisfaction with Life (SWL) post-retirement. Thus, it is important to understand how adaptive behaviour over the life course can predict emotional experiences. Broadly emotional experiences are either Positive Affect (PA) or Negative Affect (NA). This study sought to explore the impact of successful adaptation of developmental milestones throughout one’s life on emotional experiences and satisfaction with life following retirement. A cross-sectional self-report survey was completed by 132 Australian retirees between the ages 55 and 70 years. Three hierarchical regression models were fitted, controlling for age and gender, to predict PA, NA, and SWL. The full model predicting PA was statistically significant overall, F (8, 121) = 17.97, p < .001, account for 57% of the variability in PA. Industry/Inferiority were significantly predictive of PA. The full model predicting NA was statistically significant overall, F (8, 121) = 12.00, p < .001, accounting for 51% of the variability in NA. Age and Trust/Mistrust were significantly predictive of NA. The full model predicting NA was statistically significant overall, F (8, 121) = 12.00, p < .001, accounting for 51% of the variability in NA. Age and Trust/Mistrust were significantly predictive of NA. The full model predicting SWL, F (8, 121) = 11.05, p < .001, accounting for 45% of the variability in SWL. Trust/Mistrust and Ego Integrity/Despair were significantly predictive of SWL. A sense of industry post-retirement is important in generating PA. These results highlight that individuals presenting with adaptation and identity issues are likely to present with adjustment challenges and unpleasant emotional experiences post-retirement. This supports the importance of identifying and understanding the benefits of successful adaptation and development throughout the lifespan and its significance for the self-concept. Most importantly, the quality of lives of many may be improved, and the future risk of continued poor emotional experiences and SWL post-retirement may be mitigated. Specifically, the clinical implications of these findings are that they support the promotion of successful adaption over the life course and healthy ageing.

Keywords: adaptation, development, negative affect, positive affect, retirement, satisfaction with life

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Authors: N. Cetinkaya, Y. S. Kuleyin

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The aim of this study was to estimate the digestibility of the fruit internal skin of different varieties of hazelnuts to propose hazelnut fruit skin as an alternative feed source as roughage in ruminant nutrition. In 2015, the fruit internal skins of three different varieties of round hazelnuts (RH), pointed hazelnuts (PH) and almond hazelnuts (AH) were obtained from hazelnut processing factory then their crude nutrients analysis were carried out. Organic matter digestibility (OMD) and metabolisable energy (ME) values of hazelnut fruit skins were estimated from gas measured by in vitro gas production method. Their antioxidant activities were determined by spectrophotometric method. Crude nutrient values of three different varieties were; organic matter (OM): 87.83, 87.81 and 87.78%), crude protein (CP): 5.97, 5.93 and 5.89%, neutral detergent fiber (NDF): 30.30, 30.29 and 30.29%, acid detergent fiber (ADF): 48.68, 48.67 and 48.66% and acid detergent lignin (ADL): 25.43, 25.43 and 25.39% respectively. OMD from 24 h incubation time of RH, PH and AH were 22.04, 22.46 and 22.74%; ME_GP values were 3.69, 3.75 and 3.79 MJ/kg DM; and antioxidant activity values were 94.60, 94.54 and 94.52 IC 50 mg/mL respectively. The fruit internal skin of different varieties of hazelnuts may be considered as an alternative roughage for ruminant nutrition regarding to their crude and digestible nutritive values. Moreover, hazelnut fruit skin has a rich antioxidant content so it may be used as a feed additive for both ruminant and non-ruminant animals.

Keywords: antioxidant activity, hazelnut fruit skin, metabolizable energy, organic matter digestibility

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Authors: Hamide Özyürek, Metin Yılmaz

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Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decreases the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS package program.

Keywords: modern costing systems, managerial accounting, cost accounting, costing

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Authors: Taisiia Gorshkova

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Since the 1980s, spatial correlation models have been used more often to model regional indicators. An increasingly popular method for studying regional indicators is modeling taking into account spatial relationships between objects that are part of the same economic zone. In 2000s the new class of model – spatial vector autoregressions was developed. The main difference between standard and spatial vector autoregressions is that in the spatial VAR (SpVAR), the values of indicators at time t may depend on the values of explanatory variables at the same time t in neighboring regions and on the values of explanatory variables at time t-k in neighboring regions. Thus, VAR is a special case of SpVAR in the absence of spatial lags, and the spatial panel data model is a special case of spatial VAR in the absence of time lags. Two specifications of SpVAR were applied to Russian regional data for 2000-2017. The values of GRP and regional CPI are used as endogenous variables. The lags of GRP, CPI and the unemployment rate were used as explanatory variables. For comparison purposes, the standard VAR without spatial correlation was used as “naïve” model. In the first specification of SpVAR the unemployment rate and the values of depending variables, GRP and CPI, in neighboring regions at the same moment of time t were included in equations for GRP and CPI respectively. To account for the values of indicators in neighboring regions, the adjacency weight matrix is used, in which regions with a common sea or land border are assigned a value of 1, and the rest - 0. In the second specification the values of depending variables in neighboring regions at the moment of time t were replaced by these values in the previous time moment t-1. According to the results obtained, when inflation and GRP of neighbors are added into the model both inflation and GRP are significantly affected by their previous values, and inflation is also positively affected by an increase in unemployment in the previous period and negatively affected by an increase in GRP in the previous period, which corresponds to economic theory. GRP is not affected by either the inflation lag or the unemployment lag. When the model takes into account lagged values of GRP and inflation in neighboring regions, the results of inflation modeling are practically unchanged: all indicators except the unemployment lag are significant at a 5% significance level. For GRP, in turn, GRP lags in neighboring regions also become significant at a 5% significance level. For both spatial and “naïve” VARs the RMSE were calculated. The minimum RMSE are obtained via SpVAR with lagged explanatory variables. Thus, according to the results of the study, it can be concluded that SpVARs can accurately model both the actual values of macro indicators (particularly CPI and GRP) and the general situation in the regions

Keywords: forecasting, regional data, spatial econometrics, vector autoregression

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Authors: Djehich Mohamed Yousri

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This research deals with an important issue in Islamic political thought, which is the relationship of ethics to the Islamic political system. This is done by following the legal politics books and analyzing their texts in order to reach the moral values on which the political system in Islam is based, starting from the concept of politics to the political principles and conditions of the ruler and the reasons for his removal and the conditions of those authorized to choose him, and ending with the ruler’s relationship with his people, and the relationship of the Islamic state with other countries. The research concluded that moral values are the basis of the political system in Islam, and the reason for this is due to the fact that Islam is a religion and a global and realistic human system that embraces morals and higher values in order to preserve its lofty message and calls for brotherhood, love, and justice and does not harm human morals. And if the reality of politics in the Islamic world today is not related to the moral values and the lofty message of Islam, this research tries to show the origins of political theory in Islam, and the purpose of the Islamic political system, towards the morality of politics.

Keywords: moral, politics, islam, political system, islamic political system

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Authors: Fernando Maass, Pablo Martin, Jorge Olivares

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Fractional derivatives have become very important in several areas of Engineering, however, the solutions of simple differential equations are not known. Here we are considering the simplest first order nonhomogeneous differential equations with Bessel regular functions of the first kind, in this way the solutions have been found which are hypergeometric solutions for any fractional derivative of order α, where α is rational number α=m/p, between zero and one. The way to find this result is by using Laplace transform and the Caputo definitions of fractional derivatives. This method is for values longer than one. However for α entire number the hypergeometric functions are Kumer type, no integer values of alpha, the hypergeometric function is more complicated is type ₂F₃(a,b,c, t2/2). The argument of the hypergeometric changes sign when we go from the regular Bessel functions to the modified Bessel functions of the first kind, however it integer seems that using precise values of α and considering no integers values of α, a solution can be obtained in terms of two hypergeometric functions. Further research is required for future papers in order to obtain the general solution for any rational value of α.

Keywords: Caputo, fractional calculation, hypergeometric, linear differential equations

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Authors: Odukunle Adebayo Atewolara-Odule

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Music is an electronic medium and an integral content of the broadcast media, which has communicative values even in the process of entertaining listeners. The communicative values of music could have implications on what adults learn about culture and society. This study aimed at examining the communicative values of Yoruba traditional music and adulthood socialisation by comparing the situation of the late 20th with early 21st centuries. From the population of literate adults of between the ages of 30 years and 65 years in Ijebu North Local Government area of Ogun state, a sample of 200 respondents was drawn into the study through the stratified technique. A descriptive survey was conducted on the sample with the use of a structured questionnaire as the research instrument. Findings showed a significant relationship between what adults learned about the society and its culture from this category of music (p=0.000<0.05) but there was a higher significant relationship between Yoruba traditional music and adulthood socialisation in the late 20th than in early 21st centuries. Results also showed a significant communicative influence of Yoruba traditional music of the late 20th and early 21st centuries on adulthood socialisation (p=0.000<0.05). Respondents’ demographic characteristics were observed to play significant intervening roles on the communicative influence of Yoruba traditional music on socialisation among the adults between the late 20th and early 21st centuries (p=0.000<0.05). The study recommends that stakeholders should take cognisance of the lyrical contents of Yoruba traditional music due to its implications to inculcate values into people and shape their behaviour.

Keywords: adulthood socialisation, communicative values, traditional music, Voruba

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Authors: M. I. A. Adziz, J. Sharib Sarip, M. T. Ishak, D. N. A. Tugi

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Radiation exposure to humans and the environment is caused by natural radioactive material sources. Given that exposure to people and communities can occur through several pathways, it is necessary to pay attention to the increase in naturally radioactive material, particularly in the soil. Continuous research and monitoring on the distribution and determination of these natural radionuclides' activity as a guide and reference are beneficial, especially in an accidental exposure. Surface soil/sediment samples from several locations identified around the Sembrong catchment area were taken for the study. After 30 days of secular equilibrium with their daughters, the activity concentrations of the naturally occurring radioactive material (NORM) members, i.e. ²²⁶Ra, ²²⁸Ra, ²³⁸U, ²³²Th, and ⁴⁰K, were measured using high purity germanium (HPGe) gamma spectrometer. The results obtained showed that the radioactivity concentration of ²³⁸U ranged between 17.13 - 30.13 Bq/kg, ²³²Th ranged between 22.90 - 40.05 Bq/kg, ²²⁶Ra ranged between 19.19 - 32.10 Bq/kg, ²²⁸Ra ranged between 21.08 - 39.11 Bq/kg and ⁴⁰K ranged between 9.22 - 51.07 Bq/kg with average values of 20.98 Bq/kg, 27.39 Bq/kg, 23.55 Bq/kg, 26.93 Bq/kg and 23.55 Bq/kg respectively. The values obtained from this study were low or equivalent to previously reported in previous studies. It was also found that the mean/mean values obtained for the four parameters of the Radiation Hazard Index, namely radium equivalent activity (Raeq), external dose rate (D), annual effective dose and external hazard index (Hₑₓ), were 65.40 Bq/kg, 29.33 nGy/h, 19.18 ¹⁰⁻⁶Sv and 0.19 respectively. These obtained values are low compared to the world average values and the values of globally applied standards. Comparison with previous studies (dry season) also found that the values for all four parameters were low and equivalent. This indicates the level of radiation hazard in the area around the study is safe for the public.

Keywords: catchment area, gamma spectrometry, naturally occurring radioactive material (NORM), soil

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Authors: Heshalini Rajagopal, Li Sze Chow, Raveendran Paramesran

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Magnetic Resonance Imaging (MRI) is one of the most important medical imaging modality. Subjective assessment of the image quality is regarded as the gold standard to evaluate MR images. In this study, a database of 210 MR images which contains ten reference images and 200 distorted images is presented. The reference images were distorted with four types of distortions: Rician Noise, Gaussian White Noise, Gaussian Blur and DCT compression. The 210 images were assessed by ten subjects. The subjective scores were presented in Difference Mean Opinion Score (DMOS). The DMOS values were compared with four FR-IQA metrics. We have used Pearson Linear Coefficient (PLCC) and Spearman Rank Order Correlation Coefficient (SROCC) to validate the DMOS values. The high correlation values of PLCC and SROCC shows that the DMOS values are close to the objective FR-IQA metrics.

Keywords: medical resonance (MR) images, difference mean opinion score (DMOS), full reference image quality assessment (FR-IQA)

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Authors: Christian T. Lystbaek

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Background: The importance of innovation management has traditionally been ascribed to private production companies, however, there is an increasing interest in public services innovation management. One of the major theoretical challenges arising from this situation is to understand public values justifying public services innovation management. However, there is not single and stable definition of public value in the literature. The research question guiding this paper is: What is the supposed added value operating in the public sphere? Methodology: The study takes an action research strategy. This is highly contextualized methodology, which is enacted within a particular set of social relations into which on expects to integrate the results. As such, this research strategy is particularly well suited for its potential to generate results that can be applied by managers. The aim of action research is to produce proposals with a creative dimension capable of compelling actors to act in a new and pertinent way in relation to the situations they encounter. The context of the study is a workshop on public services innovation within elderly care. The workshop brought together different actors, such as managers, personnel and two groups of users-citizens (elderly clients and their relatives). The process was designed as an extension of the co-construction methods inherent in action research. Scenario methods and focus groups were applied to generate dialogue. The main strength of these techniques is to gather and exploit as much data as possible by exposing the discourse of justification used by the actors to explain or justify their points of view when interacting with others on a given subject. The approach does not directly interrogate the actors on their values, but allows their values to emerge through debate and dialogue. Findings: The public values related to public services innovation management in elderly care were identified in two steps. In the first step, identification of values, values were identified in the discussions. Through continuous analysis of the data, a network of interrelated values was developed. In the second step, tracking group consensus, we then ascertained the degree to which the meaning attributed to the value was common to the participants, classifying the degree of consensus as high, intermediate or low. High consensus corresponds to strong convergence in meaning, intermediate to generally shared meanings between participants, and low to divergences regarding the meaning between participants. Only values with high or intermediate degree of consensus were retained in the analysis. Conclusion: The study shows that the fundamental criterion for justifying public services innovation management is the capacity for actors to enact public values in their work. In the workshop, we identified two categories of public values, intrinsic value and behavioural values, and a list of more specific values.

Keywords: public services innovation management, public value, co-creation, action research

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Authors: R. Sudhesh Solomon, P. Y. K. L. Srinivas, Abhay Narayan, Amitava Das

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Users in social networks either unicast or broadcast their messages. At mention is the popular way of unicasting for Twitter whereas general tweeting could be considered as broadcasting method. Understanding the information flow and dynamics within a Social Network and modeling the same is a promising and an open research area called Information Diffusion. This paper seeks an answer to a fundamental question - understanding if the at-mention network or the unicasting pattern in social media is purely random in nature or is there any user specific selectional preference? To answer the question we present an empirical analysis to understand the sociological aspects of Twitter mentions network within a social network community. To understand the sociological behavior we analyze the values (Schwartz model: Achievement, Benevolence, Conformity, Hedonism, Power, Security, Self-Direction, Stimulation, Traditional and Universalism) of all the users. Empirical results suggest that values traits are indeed salient cue to understand how the mention-based communication network functions. For example, we notice that individuals possessing similar values unicast among themselves more often than with other value type people. We also observe that traditional and self-directed people do not maintain very close relationship in the network with the people of different values traits.

Keywords: information diffusion, personality and values, social network analysis, twitter mentions network

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Authors: Xin Wu, Yongfeng Zhao, Qingxiang Meng

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In China, quite low proportion of crop residues were used as feedstuff because of its poor palatability and low digestibility. Steam explosion is a physical and chemical feed processing technology which has great potential to improve sapidity and digestibility of crop residues. To investigate the effect of the steam explosion on chemical compositions and efficient energy values, crop residues (rice straw, wheat straw and maize stover) were processed by steam explosion (steam temperature 120-230°C, steam pressure 2-26kg/cm², 40min). Steam-exploded crop residues were regarded as treatment groups and untreated ones as control groups, nutritive compositions were analyzed and effective energy values were calculated by prediction model in INRA (1988, 2010) for both groups. Results indicated that the interaction between treatment and variety has a significant effect on chemical compositions of crop residues. Steam explosion treatment of crop residues decreased neutral detergent fiber (NDF) significantly (P < 0.01), and compared with untreated material, NDF content of rice straw, wheat straw, and maize stover lowered 21.46%, 32.11%, 28.34% respectively. Acid detergent lignin (ADL) of crop residues increased significantly after the steam explosion (P < 0.05). The content of crude protein (CP), ether extract (EE) and Ash increased significantly after steam explosion (P < 0.05). Moreover, predicted effective energy values of each steam-exploded residue were higher than that of untreated ones. The digestible energy (DE), metabolizable energy (ME), net energy for maintenance (NEm) and net energy for gain (NEg)of steam-exploded rice straw were 3.06, 2.48, 1.48and 0.29 MJ/kg respectively and increased 46.21%, 46.25%, 49.56% and 110.92% compared with untreated ones(P < 0.05). Correspondingly, the energy values of steam-exploded wheat straw were 2.18, 1.76, 1.03 and 0.15 MJ/kg, which were 261.78%, 261.29%, 274.59% and 1014.69% greater than that of wheat straw (P < 0.05). The above predicted energy values of steam exploded maize stover were 5.28, 4.30, 2.67 and 0.82 MJ/kg and raised 109.58%, 107.71%, 122.57% and 332.64% compared with the raw material(P < 0.05). In conclusion, steam explosion treatment could significantly decrease NDF content, increase ADL, CP, EE, Ash content and effective energy values of crop residues. The effect of steam explosion was much more obvious for wheat straw than the other two kinds of residues under the same condition.

Keywords: chemical compositions, crop residues, efficient energy values, steam explosion

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Authors: Vipan Kumar Sohpal

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Temperature effect on the adsorption of crystal violet dye (CVD) was investigated using a castor leaf powder (CLP) that was prepared from the mature leaves of castor trees, through chemical reaction. The optimum values of pH (8), adsorbent dose (10g/L), initial dye concentration (10g/L), time (2hrs), and stirrer speed (120 rpm) were fixed to investigate the influence of temperature on adsorption capacity, percentage of removal of dye and free energy. A central composite design (CCD) was successfully employed for experimental design and analysis of the results. The combined effect of temperature, absorbance, and concentration on the dye adsorption was studied and optimized using response surface methodology. The optimum values of adsorption capacity, percentage of removal of dye and free energy were found to be 0.965(mg/g), 93.38 %, -8202.7(J/mol) at temperature 55.97 °C having desirability > 90% for removal of crystal violet dye respectively. The experimental values were in good agreement with predicted values.

Keywords: crystal violet dye, CVD, castor leaf powder, CLP, response surface methodology, temperature, optimization

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Authors: Nayoma Ranawaka

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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

Procedia PDF Downloads 87