Search results for: accounting values

Authors: Innocent Pangapanga, Eric Mungatana

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Fall armyworm (FAW) (Spodoptera frugiperda), an invasive lepidopteran pest, has caused substantial yield loss since its first detection in September 2016, thereby threatening the farm productivity food security and poverty reduction initiatives in Malawi. Several stakeholders, including households, have adopted chemical pesticides to control FAW without accounting for its costs on welfare, health and the environment. Thus, this study has used panel data endogenous switching regression model to investigate the impact of FAW and the integrated pest management (IPM) –related practices on-farm productivity and food security. The study finds that FAW substantively reduces farm productivity by seven (7) percent and influences the adoption of IPM –related practices, namely, intercropping, mulching, and agroforestry, by 6 percent, ceteris paribus. Interestingly, multiple adoptions of the IPM -related practices noticeably increase farm productivity by 21 percent. After accounting for potential endogeneity through the endogenous switching regression model, the IPM practices further demonstrate tenfold more improvement on food security, implying the role of the IPM –related practices in containing the effect of FAW at the household level.

Keywords: hunger, invasive fall army worms, integrated pest management practices, farm productivity, endogenous switching regression

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Authors: Betül sönmez, Fatma Azizoğlu, S. Bilge Hapçıoğlu, Aytolan Yıldırım

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Background: Social innovativeness contains the procurement of a sustainable benefit for a number of problems from working conditions to education, social development, health, and from environmental control to climate change, as well as the development of new social productions and services. Objectives: This study was conducted to determine the correlation between the social innovation tendency of nursing and medical faculty students and value types. Methods and participants: The population of this correlational study consisted of third-year students studying at a medical faculty and a nursing faculty in a public university in Istanbul. Ethics committee approval and permission from the school administrations were obtained in order to conduct the study and voluntary participation of the students in the study was ensured. 524 questionnaires were obtained with a total return rate of 57.1% (65.0% in nurse student and 52.1% in physic students). The data of the study were collected by using the Portrait Values Questionnaire and a questionnaire containing the Social Innovativeness Scale. Results: The effect of the subscale scores of Portrait Values Questionnaire on the total score of Social Innovativeness Scale was 26.6%. In the model where a significance was determined (F=37.566; p<0.01), the highest effect was observed in the subscale of universalism. The effect of subscale scores obtained from the Portrait Values Questionnaire, as well as age, gender and number of siblings was 25% on the Social Innovativeness in nursing students and 30.8% in medical faculty students. In both models where a significance was determined (p<0.01), the nursing students had the values of power, universalism and kindness, whereas the medical faculty students had the values of self-direction, stimulation, hedonism and universalism showed the highest effect in both models. Conclusions: Universalism is the value with the highest effect upon the social innovativeness in both groups, which is an expected result by the nature of professions. The effect of the values of independent thinking and self-direction, as well as openness to change involving quest for innovation (stimulation), which are observed in medical faculty students, also supports the literature of innovative behavior. These results are thought to guide educators and administrators in terms of developing socially innovative behaviors.

Keywords: social innovativeness, portrait values questionnaire, nursing students, medical faculty students

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Authors: Rahul Patel

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Ahmedabad, a city located in western India, is experiencing rapid growth due to urbanization and industrialization. It is projected to become a metropolitan city in the near future, resulting in various construction activities. Soil testing is necessary before construction can commence, requiring construction companies and contractors to periodically conduct soil testing. The focus of this study is on the process of creating a spatial database that is digitally formatted and integrated with geotechnical data and a Geographic Information System (GIS). Building a comprehensive geotechnical (Geo)-database involves three steps: collecting borehole data from reputable sources, verifying the accuracy and redundancy of the data, and standardizing and organizing the geotechnical information for integration into the database. Once the database is complete, it is integrated with GIS, allowing users to visualize, analyze, and interpret geotechnical information spatially. Using a Topographic to Raster interpolation process in GIS, estimated values are assigned to all locations based on sampled geotechnical data values. The study area was contoured for SPT N-Values, Soil Classification, Φ-Values, and Bearing Capacity (T/m2). Various interpolation techniques were cross-validated to ensure information accuracy. This GIS map enables the calculation of SPT N-Values, Φ-Values, and bearing capacities for different footing widths and various depths. This study highlights the potential of GIS in providing an efficient solution to complex phenomena that would otherwise be tedious to achieve through other means. Not only does GIS offer greater accuracy, but it also generates valuable information that can be used as input for correlation analysis. Furthermore, this system serves as a decision support tool for geotechnical engineers.

Keywords: ArcGIS, borehole data, geographic information system, geo-database, interpolation, SPT N-value, soil classification, Φ-Value, bearing capacity

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Authors: Aysheh Maslamani, Ella Daniel, Anna Dӧring, Iyas Nasser, Ariel Knafo-Noam

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Over 250 million people globally speak Arabic, one of the most widespread languages in the world, as their first language. Yet only a minuscule fraction of developmental research studies Middle East children. As values are a core component of culture, understanding how values develop is key to understanding development across cultures. Indeed, with the advent of research on value development, significantly since the introduction of the Picture-Based Value Survey for Children, interest in cross-cultural differences in children's values is increasing. As no measure exists for Arab children, PBVS-C in Arabic developed. The online application version of the PBVS-C that can be administered on a computer, tablet, or even a smartphone to measure the 10 values whose presence has been repeatedly demonstrated across the world. The application has been developed simultaneously in Hebrew and Arabic and can easily be adapted to include additional languages. In this research, the development of the multilingual PBVS-C application version adapted for five-year-olds. The translation process discussed (including important decisions such as which dialect of Arabic, a diglossic language, is most suitable), adaptations to subgroups (e.g., Muslim, Druze and Christian Arab children), and using recorded instructions and value item captions, as well as touchscreens to enhance applicability with young children. Four hundred Palestinian and Israeli 5-12 year old children reported their values using the app (50% in Arabic, 50% in Hebrew). Confirmatory Multidimensional Scaling (MDS) analyses revealed structural patterns that closely correspond to Schwartz's theoretical structure in both languages (e.g., universalism values correlated positively with benevolence and negatively with power, whereas tradition correlated negatively with hedonism and positively with conformity). Replicating past findings, power values showed lower importance than benevolence values in both cultural groups, and there were gender differences in which girls were higher in self-transcendence values and lower in self-enhancement values than boys. Cultural value importance differences were explored and revealed that Palestinian children are significantly higher in tradition and achievement values compared to Israeli children, whereas Israeli children are significantly higher in benevolence, hedonism, self-direction, and stimulation values. Age differences in value coherence across the two groups were also studied. Exploring the cultural differences opens a window to understanding the basic motivations driving populations that were hardly studied before. This study will contribute to the developmental value research since it considers the role of critical variables such as culture and religion and tests value coherence across middle childhood. Findings will be discussed, and the potential and limitations of the computerized PBVS-C concerning future values research.

Keywords: Arab-children, culture, multilingual-application, value-development

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Authors: Hasan Aydogan

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The changes in the performance, emission and combustion characteristics of bioethanol-safflower biodiesel and diesel fuel blends used in a common rail diesel engine were investigated in this experimental study. E20B20D60 (20% bioethanol, 20% biodiesel, 60% diesel fuel by volume), E30B20D50, E50B20D30 and diesel fuel (D) were used as fuel. The tests were performed at full throttle valve opening and variable engine speeds. The results of the tests showed decreases in engine power, engine torque, carbon monoxide (CO), hydrocarbon (HC) and smoke density values with the use of bioethanol-biodiesel and diesel fuel blends, whereas, increases were observed in nitrogen oxide (NOx) and brake specific fuel consumption (BSFC) values. When combustion characteristics were examined, it was seen that the values were close to one another.

Keywords: bioethanol, biodiesel, safflower, combustion characteristics

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Authors: Borzou Faramarzi, Farideh Azimi, Azam Gohardoust, Abbas Ghasemi Ghasemvand, Maryam Mirzaei, Mandana Amani

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In this study, attempts were made to examine and analyze the trend for rainfall changes in Kangan City, Booshehr Province, during the time span 1964 to 2003, using seven rainfall threshold indices based on 50 climate extremes indices approved by WMO–CCL/CLIVAR. These indices include days with heavy precipitations, days with rainfalls, frequency of rainfall threshold values, intensity of rainfall threshold values, percentage of rainfall threshold values, successive days of rainfall, and successive days with no precipitation. Results are indicative of the fact that Kangan City climatic conditions have become more dried than before. Indices days with heavy precipitations and days with rainfalls do not show a certain trend in Kangan City. Frequency, intensity, and percentage of rainfall threshold values in the station under investigation do not indicate a certain trend. In analysis of time series of rainfall extreme indices, generally, it was revealed that Kangan City is influenced by general factors of global warming. Calculation of values for the next 10 years based on ARIMA models demonstrates a continuation of warming trends in Kangan City. On the whole, rainfall conditions in Kangan City have experienced more dry periods compared to the past, the trend which is also observable for next 10 years.

Keywords: climatic indices, climate change, extreme temperature and precipitation, time series

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Authors: Omar Bendjimaa, Karzabi Abdelatif

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Small and medium enterprises have witnessed several developments in recent years thanks to the policies and programs of support given by the state, and that is due to their importance in local and national development. Nevertheless, the success and development of these firms depends on a number of factors, especially the human element, for instance, the culture of the manager has its origin in the culture of the community and is of crucial influence in these firms. In fact, this culture is nothing more than a set of values, perceptions, beliefs, symbols and practices repeated, in addition to the knowledge it has received from the readings and the modern means of education. All these factors have an impact on the effectiveness of governance, its resolutions, instructions and performance of its function as a manager of a medium or small enterprise is inevitably affected by these cultural values, it is the driving force, the leader, and the observer at the same time.

Keywords: small and medium enterprises, the culture of the manager, the culture of the community, values, perceptions, beliefs, symbols, performance

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Authors: İsmail İnce

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The aim of this study is to determine index and mechanical properties of pyroclastic rock in a practical way by means of electrical resistivity method. For this purpose, electrical resistivity, uniaxial compressive strength, point load strength, P-wave velocity, density and porosity values of 10 different pyroclastic rocks were measured in the laboratory. A simple regression analysis was made among the index-mechanical properties of the samples compatible with electrical resistivity values. A strong exponentially relation was found between index-mechanical properties and electrical resistivity values. The electrical resistivity method can be used to assess the engineering properties of the rock from which it is difficult to obtain regular shaped samples as a non-destructive method.

Keywords: electrical resistivity, index-mechanical properties, pyroclastic rocks, regression analysis

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Authors: Ki Hwa Lee, Eunsu Kang, Jae Hong Park

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Background: Interventional neuroradiology (INR) has been a rapidly growing and evolving neurosurgical part during the past few decades. Sevoflurane and propofol are both suitable anesthetics for INR procedure. Monitoring of depth of anesthesia is being used very widely. SEDLine™ monitor, a 4-channel processed EEG monitor, uses a proprietary algorithm to analyze the raw EEG signal and displays the Patient State Index (PSI) values. There are only a fewer studies examining the PSI in the neuro-anesthesia. We aimed to investigate the difference of PSI values and hemodynamic variables between sevoflurane and propofol anesthesia during INR procedure. Methods: We reviewed the medical records of patients who scheduled to undergo embolization of non-ruptured intracranial aneurysm by a single operator from May 2013 to December 2014, retrospectively. Sixty-five patients were categorized into two groups; sevoflurane (n = 33) vs propofol (n = 32) group. The PSI values, hemodynamic variables, and the use of hemodynamic drugs were analyzed. Results: Significant differences were seen between PSI values obtained during different perioperative stages in both two groups (P < 0.0001). The PSI values of propofol group were lower than that of sevoflurane group during INR procedure (P < 0.01). The patients in propofol group had more prolonged time of extubation and more phenylephrine requirement than sevoflurane group (p < 0.05). Anti-hypertensive drug was more administered to the patients during extubation in sevoflurane group (p < 0.05). Conclusions: The PSI can detect depth of anesthesia and changes of concentration of anesthetics during INR procedure. Extubation was faster in sevoflurane group, but smooth recovery was shown in propofol group.

Keywords: interventional neuroradiology, patient state index, propofol, sevoflurane

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Authors: Alexander Zibenberg, Rima’a Da’As

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According to the author’s knowledge, individuals are naturally inclined to classify people as leaders and followers. Individuals utilize cognitive structures or prototypes specifying the traits and abilities that characterize the effective leader (implicit leadership theories) and effective follower in an organization (implicit followership theories). Thus, the present study offers insights into understanding how teachers' personal values (self-enhancement and self-transcendence) explain the preference for styles of effective leader (i.e., principal) and assumptions about the traits and behaviors that characterize effective followers (i.e., student). Beyond the direct effect on perceptions of effective types of leader and follower, the present study argues that values may also interact with organizational and personal contexts in influencing perceptions. Thus authors suggest that teachers' managerial position may moderate the relationships between personal values and perception of the effective leader and follower. Specifically, two key questions are addressed in the present research: (1) Is there a relationship between personal values and perceptions of the effective leader and effective follower? and (2) Are these relationships stable or could they change across different contexts? Two hundred fifty-five Israeli teachers participated in this study, completing questionnaires – about the effective student and effective principal. Results of structural equations modeling (SEM) with maximum likelihood estimation showed: first: the model fit the data well. Second: researchers found a positive relationship between self-enhancement and anti-prototype of the effective principal and anti-prototype of the effective student. The relationship between self-transcendence value and both perceptions were found significant as well. Self-transcendence positively related to the way the teacher perceives the prototype of the effective principal and effective student. Besides, authors found that teachers' managerial position moderates these relationships. The article contributes to the literature both on perceptions and on personal values. Although several earlier studies explored issues of implicit leadership theories and implicit followership theories, personality characteristics (values) have garnered less attention in this matter. This study shows that personal values which are deeply rooted, abstract motivations that guide justify or explain attitudes, norms, opinions and actions explain differences in perception of the effective leader and follower. The results advance the theoretical understanding of the relationship between personal values and individuals’ perceptions in organizations. An additional contribution of this study is the application of the teacher's managerial position to explain a potential boundary condition of the translation of personal values into outcomes. The findings suggest that through the management process in the organization, teachers acquire knowledge and skills which augment their ability (beyond their personal values) to predict perceptions of ideal types of principal and student. The study elucidates the unique role of personal values in understanding an organizational thinking in organization. It seems that personal values might explain the differences in individual preferences of the organizational paradigm (mechanistic vs organic).

Keywords: implicit leadership theories, implicit followership theories, organizational paradigms, personal values

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Authors: S. P. Raut, S. K. Soni, A. W. Kolhatkar

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Denim is widely used by every age of people all over the world. As the use of denim is increasing progressively, till now the handle properties of denim fabric not reported at significant level. In the present study, five commercial denim fabric samples were used. Denim samples, weighing from 8.5oz/sq yds to 14.5 oz/sq yds, were processed as per standard commercial procedure for denim finishing. These finished denim samples were tested on Kawabata Evaluation System(KES) for low stress mechanical properties. The results of KES values are used for calculation of Total Hand value(THV) using equation for summer suit. The obtained result for THV using equation for summer suit for denim samples is in the range from 1.62 to 3.30. These values of low stress mechanical properties values given by KES, can be used to engineer the denim fabric for bottom wear.

Keywords: denim, handle value, Kawabata evaluation system, objective evaluation

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Authors: Samira Abbaspour

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Soil contamination by oil industry is unavoidable issue; irrespective of environmental impact, which occurs during the process of soil contaminating and remediating. Effect of this phenomenon on the geotechnical properties of the soil has not been investigated thoroughly. Some researchers studied the environmental aspects of these phenomena more than geotechnical point of view. In this research, compaction and unconfined compression tests were conducted on samples of natural, contaminated and treated soil after 50 days of bio-treatment. The results manifest that increasing the amount of crude oil, leads to decreased values of maximum dry density and optimum water content and increased values of unconfined compression strength (UCS). However, almost 65% of this contamination terminated by using a Bioremer as a bioremediation agent. Foremost, as bioremediation takes place, values of maximum dry density, unconfined compression strength and failure strain increase.

Keywords: contamination, shear strength, compaction, oil contamination

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Authors: Masoud Mahdavi

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The structure is made using different members and combining them with each other. These members are basically based on technical and engineering principles and are combined in different ways and have their own unique effects on the building. Trusses are one of the most common and important members of the structure, accounting for a large percentage of the power transmission structure in the building. Different types of trusses are based on structural needs and evaluating and making complete comparisons between them is one of the most important engineering analyses. In the present study, four types of trusses have been studied; 1) Hawe truss, 2) Pratt truss, 3) k truss, and 4) warren truss, under cyclic loading for 80 seconds. The trusses are modeled in 3d using st₃₇ steel. The results showed that Hawe trusses had higher values ​​than all other trusses (k, Pratt and Warren) in all the studied indicators. Indicators examined in the study include; 1) von Mises stresses, 2) displacement, 3) support force, 4) velocity, 5) acceleration, 6) capacity (hysteresis curve) and 7) energy diagram. Pratt truss in indicators; Mises stress, displacement, energy have the least amount compared to other trusses. K truss in indicators; support force, speed and acceleration are the lowest compared to other trusses.

Keywords: hawe truss, pratt truss, K truss, warren truss, cyclic loading, finite element method

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Authors: Nicolas Lopez-Villalobos, Dorian J. Garrick, Hugh T. Blair

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Many dairy goat farmers of New Zealand milk herds of mixed breed does. Simultaneous evaluation of sires and does across breed is required to select the best animals for breeding on a common basis. Across-breed estimated breeding values (EBV) and estimated producing values for 208-day lactation yields of milk (MY), fat (FY), protein (PY) and somatic cell score (SCS; LOG2(SCC) of Saanen, Nubian, Alpine, Toggenburg and crossbred dairy goats from 75 herds were estimated using a test day model. Evaluations were based on 248,734 herd-test records representing 125,374 lactations from 65,514 does sired by 930 sires over 9 generations. Averages of MY, FY and PY were 642 kg, 21.6 kg and 19.8 kg, respectively. Average SCC and SCS were 936,518 cells/ml milk and 9.12. Pure-bred Saanen does out-produced other breeds in MY, FY and PY. Average EBV for MY, FY and PY compared to a Saanen base were Nubian -98 kg, 0.1 kg and -1.2 kg; Alpine -64 kg, -1.0 kg and -1.7 kg; and Toggenburg -42 kg, -1.0 kg and -0.5 kg. First-cross heterosis estimates were 29 kg MY, 1.1 kg FY and 1.2 kg PY. Average EBV for SCS compared to a Saanen base were Nubian 0.041, Alpine -0.083 and Toggenburg 0.094. Heterosis for SCS was 0.03. Breeding values are combined with respective economic values to calculate an economic index used for ranking sires and does to reflect farm profit.

Keywords: breed effects, dairy goats, milk traits, test-day model

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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 so-cial sciences, stated that a successful communication of meanings requires the sharing of “sed-imentations “ of previous meanings. Börje Langefors (1966), at the very beginning of the so-cial 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”. Har-old 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 mem-bers to scientifically determine the level of child psycho social emotional development. Our approach consists in an application to Human Sciences of Husserl’s Phenomenological Phi-losophy using a method reminder of Giorgi’s DPM in Psychology. Husserl’s “Epoché” re-quirement of the elimination of prejudices in the mind of the observers is granted by “concept cleaning”, in the constant sharing of disciplinary concepts within their community of practice; while the absence of subjective bias is granted by the uncompromising details of their profes-sional knowledge.

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

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Authors: Chidozie C. Nwobi-Okoye, Basil Q. Ochieze, Stanley Okiy

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This research reports on the modeling of age hardening process using adaptive neuro-fuzzy inference system (ANFIS). The age hardening output (Hardness) was predicted using ANFIS. The input parameters were ageing time, temperature and percentage composition of cow horn particles (CHp%). The results show the correlation coefficient (R) of the predicted hardness values versus the measured values was of 0.9985. Subsequently, values outside the experimental data points were predicted. When the temperature was kept constant, and other input parameters were varied, the average relative error of the predicted values was 0.0931%. When the temperature was varied, and other input parameters kept constant, the average relative error of the hardness values predictions was 80%. The results show that ANFIS with coarse experimental data points for learning is not very effective in predicting process outputs in the age hardening operation of A356 alloy/CHp particulate composite. The fine experimental data requirements by ANFIS make it more expensive in modeling and optimization of age hardening operations of A356 alloy/CHp particulate composite.

Keywords: adaptive neuro-fuzzy inference system (ANFIS), age hardening, aluminum alloy, metal matrix composite

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Authors: Svetlana V. Topolyanskaya, Tatyana A. Eliseeva, Olga N. Vakulenko, Leonid I. Dvoretski

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Introduction: Limited data are available on osteoporosis in centenarians. Therefore, we evaluated bone mineral density in long-living patients with coronary artery disease (CAD). Methods: 202 patients hospitalized with CAD were enrolled in this cross-sectional study. The patients' age ranged from 90 to 101 years. The majority of study participants (64.4%) were women. The main exclusion criteria were any disease or medication that can lead to secondary osteoporosis. Bone mineral density (BMD) was measured by dual-energy X-ray absorptiometry. Results: Normal lumbar spine BMD was observed in 40.9%, osteoporosis – in 26.9%, osteopenia – in 32.2% of patients. Normal proximal femur BMD values were observed in 21.3%, osteoporosis – in 39.9%, and osteopenia – in 38.8% of patients. Normal femoral neck BMD was registered only in 10.4% of patients, osteoporosis was observed in 60.4%, osteopenia in 29.2%. Significant positive correlation was found between all BMD values and body mass index of patients (p < 0.001). Positive correlation was registered between BMD values and serum uric acid (p=0.0005). The likelihood of normal BMD values with hyperuricemia increased 3.8 times, compared to patients with normal uric acid, who often have osteoporosis (Odds Ratio=3.84; p = 0.009). Positive correlation was registered between all BMD values and body mass index (p < 0.001). Positive correlation between triglycerides levels and T-score (p=0.02), but negative correlation between BMD and HDL-cholesterol (p=0.02) were revealed. Negative correlation between frailty severity and BMD values (p=0.01) was found. Positive correlation between BMD values and functional abilities of patients assessed using Barthel index (r=0,44; p=0,000002) and IADL scale (r=0,36; p=0,00008) was registered. Fractures in history were observed in 27.6% of patients. Conclusions: The study results indicate some features of BMD in long-livers. In the study group, significant relationships were found between bone mineral density on the one hand, and patients' functional abilities on the other. It is advisable to further study the state of bone tissue in long-livers involving a large sample of patients.

Keywords: osteoporosis, bone mineral density, centenarians, coronary artery disease

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Authors: Mahmud Adam, Inuwa Abdu Ibrahim

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The issue of ethics and values of public office holders in Nigerian has been and still is a matter of great mystery. Their behaviours in the discharge of their official responsibility remain unsatisfactory. The paper looks at the code of conduct and the societal values with which the Nigerian Administrators function today. Secondary sources of data were used. In conclusion, a change in attitude, reorientation, harsh and enforceable laws is required to reverse the trend.

Keywords: society, administrators, code of conduct, Nigeria

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Authors: Rabiaal Adawiyah Shazali, Corina Joseph

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The disclosure of Intellectual Capital (IC) information is getting more vital in today’s era of a knowledge-based economy. Companies are advised by accounting bodies to enhance IC disclosure which complements the conventional financial disclosures. There are no accounting standards for Intellectual Capital Disclosure (ICD), therefore the disclosure is entirely voluntary. Hence, this study aims to investigate the extent of ICD and to examine the relationship between corporate governance and ICD in Malaysia. This study employed content analysis of 100 annual reports by the top 100 public listed companies in Malaysia during 2012. The uniqueness of this study lies on its underpinning theory used where it applies the institutional isomorphism theory to support the effect of the attributes of corporate governance towards ICD. In order to achieve the stated objective, multiple regression analysis were employed to conduct this study. From the descriptive statistics, it was concluded that public listed companies in Malaysia have increased their awareness towards the importance of ICD. Furthermore, results from the multiple regression analysis confirmed that corporate governance affects the company’s ICD where the frequency of audit committee meetings and the board size has positively influenced the level of ICD in companies. Findings from this study would provide an incentive for companies in Malaysia to enhance the disclosure of IC. In addition, this study would assist Bursa Malaysia and other regulatory bodies to come up with a proper guideline for the disclosure of IC.

Keywords: annual report, content analysis, corporate governance, intellectual capital disclosure

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Authors: Siti Nadiah Nuwawi, Roshidah Hassan

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Dialect is one of the language variants emerge due to certain factors. One of the distinctive dialects spoken by people in Malaysia is the one spoken by those who reside in the inland area of the East Peninsular Malaysia; Hulu Terengganu, which is known as Ulu Terengganu Malay dialect. This dialect is unique since it possesses ancient elements in its phonology elements, which makes it is hard to be understood by people who come from other states. There is dearth of acoustic studies of the dialect in which this paper aims to attain by describing the quality of the monophthongs found in the dialect instrumentally based on their first and second formant values. The hertz values are observed and recorded from the waveforms and spectrograms depicted in PRAAT version 6.0.43 software. The findings show that Ulu Terengganu Malay speakers produced ten monophthongs namely /ɛ/, /e/, /a/, /ɐ/, /ɞ/, /ɔ/, /i/, /o/, /ɵ/ and /ɘ/ which applauds a few monophthongs suggested by past researchers which were based on auditory impression namely /ɛ/, /e/, /a/, ɔ/, and /i/. It also discovers the other five monophthongs of the dialect which are unknown before namely /ɐ/, /ɞ/, /o/, /ɵ/ and /ɘ/.

Keywords: acoustic analysis, dialect, formant values, monophthongs, Ulu Terengganu Malay

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Authors: A. N. Dagang, E. I. Ismail, Z. Zakaria

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This paper presents the analysis on the performance of monopole antenna with fluorescent tubes. In this research, the simulation and experimental approach is conducted. The fluorescent tube with different length and size is designed using Computer Simulation Technology (CST) software and the characteristics of antenna parameter are simulated throughout the software. CST was used to simulate antenna parameters such as return loss, resonant frequency, gain and directivity. Vector Network Analyzer (VNA) was used to measure the return loss of plasma antenna in order to validate the simulation results. In the simulation and experiment, the supply frequency is set starting from 1 GHz to 10 GHz. The results show that the return loss of plasma antenna changes when size of fluorescent tubes is varied, correspond to the different plasma properties. It shows that different values of plasma properties such as plasma frequency and collision frequency gives difference result of return loss, gain and directivity. For the gain, the values range from 2.14 dB to 2.36 dB. The return loss of plasma antenna offers higher value range from -22.187 dB to -32.903 dB. The higher the values of plasma frequency and collision frequency, the higher return loss can be obtained. The values obtained are comparative to the conventional type of metal antenna.

Keywords: plasma antenna, fluorescent tube, CST, plasma parameters

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Authors: Eduzor Esther, Uhiara Ngozi, Ya’u Abubakar Umar, Anayo Jacob Gabriel, Umar Ahmed

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The study investigated the characteristic effect of treating okra seed and soybeans seed oil with crude enzymes extract from malted rice. The oils from okra seeds and soybeans were obtained by solvent extraction method using N-hexane solvent. Soybeans seeds had higher percentage oil yield than okra seed. 250ml of each oil was thoroughly mixed with 5ml of the malted rice extract at 400C for 5mins and then filtered and regarded as treated oil while another batch of 250ml of each oil was not mixed with the malted rice extract and regarded as untreated oil. All the oils were analyzed for specific gravity, refractive index, emulsification capacity, absortivity, TSS and viscosity. Treated okra seed and soybeans oil gave higher values for specific gravity, than the untreated oil for okra seed and soybeans oil respectively. The emulsification capacity values were also higher for treated oils, when compared to the untreated oil, for okra seed and soybeans oil respectively. Treated okra seed and soybeans oil also had higher range of values for absorptivity, than the untreated oil for okra seed and soybeans respectively. The ranges of T.S.S values of the treated oil were also higher, than those of the untreated oil for okra seed and soybeans respectively. The results of viscosity showed that the treated oil had higher values, than the untreated oil for okra seed and soybeans oil respectively. However, the results of refractive index showed that the untreated oils had higher values ranges of than the treated oils for okra seed and soybeans respectively. Treated oil show better quality in respect to the parameters analyst, except the refractive index which is slightly less but also is within the rangiest of standard, the oils are high in unsaturation especially okra oil when compared with soya beans oil. It is recommended that, treated oil of okra seeds and soya beans can serve better than many oils that presently in use such as ground nut oil, palm oil and cotton seeds oil.

Keywords: extract, malted, oil, okra, rice, seed, soybeans

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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: Benseghir Omar, Bahmed Mohamed

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In this work, we presented a numerical study of the phenomenon of heat transfer through the laminar, incompressible and steady mixed convection in a closed square cavity with the left vertical wall of the cavity is subjected to a warm temperature, while the right wall is considered to be cold. The horizontal walls are assumed adiabatic. The governing equations were discretized by finite volume method on a staggered mesh and the SIMPLER algorithm was used for the treatment of velocity-pressure coupling. The numerical simulations were performed for a wide range of Reynolds numbers 1, 10, 100, and 1000 numbers are equal to 0.01,0.1 Richardson, 0.5,1 and 10.The analysis of the results shows a flow bicellular (two cells), one is created by the speed of the fan placed in the inner cavity, one on the left is due to the difference between the temperatures right wall and the left wall. Knowledge of the intensity of each of these cells allowed us to get an original result. And the values obtained from each of Nuselt convection which allow to know the rate of heat transfer in the cavity.Finally we find that there is a significant influence on the position of the fan on the heat transfer (Nusselt evolution) for values of Reynolds studied and for low values of Richardson handed this influence is negligible for high values of the latter.

Keywords: thermal transfer, mixed convection, square cavity, finite volume method

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Authors: Emma M. Iglesias

Abstract:

We have analyzed extreme movements of the main stocks traded in the Eurozone in the 2000-2012 period. Our results can help future very-risk-averse investors to choose their portfolios in the Eurozone for risk management purposes. We find two main results. First, we can clearly classify firms by economic sector according to their different estimated VaR values in five of the seven countries we analyze. In special, we find sectors in general where companies have very high (telecommunications and banking) and very low (petroleum, utilities, energy and consumption) estimated VaR values. Second, we only find differences according to the geographical situation of where the stocks are traded in two countries: (1) all firms in the Irish stock market (the only financially rescued country we analyze) have very high estimated VaR values in all sectors; while (2) in Spain all firms have very low estimated VaR values including in the banking and the telecommunications sectors. All our results are supported when we study also the expected shortfall of the firms.

Keywords: risk management, firms, pareto tail thickness parameter, GARCH-type models, value-at-risk, extreme value theory, heavy tails, stock indexes, eurozone

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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

Procedia PDF Downloads 129

Authors: Danielle M. Barna, Kolbjørn Engeland, Thordis Thorarinsdottir, Chong-Yu Xu

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Design flood values give estimates of flood magnitude within a given return period and are essential to making adaptive decisions around land use planning, infrastructure design, and disaster mitigation. Often design flood values are needed at locations with insufficient data. Additionally, in hydrologic applications where flood retention is important (e.g., floodplain management and reservoir design), design flood values are required at different flood durations. A statistical approach to this problem is a development of a regression model for extremes where some of the parameters are dependent on flood duration in addition to being covariate-dependent. In hydrology, this is called a regional flood-duration-frequency (regional-QDF) model. Typically, the underlying statistical distribution is chosen to be the Generalized Extreme Value (GEV) distribution. However, as the support of the GEV distribution depends on both its parameters and the range of the data, special care must be taken with the development of the regional model. In particular, we find that the GEV is problematic when developing a GAMLSS-type analysis due to the difficulty of proposing a link function that is independent of the unknown parameters and the observed data. We discuss these challenges in the context of developing a regional QDF model for Norway.

Keywords: design flood values, bayesian statistics, regression modeling of extremes, extreme value analysis, GEV

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Authors: C. F. Kumru, C. Kocatepe, O. Arikan

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In this study, electric field distribution analyses for three pylon models are carried out by a Finite Element Method (FEM) based software. Analyses are performed in both stationary and time domains to observe instantaneous values along with the effective ones. Considering the results of the study, different line geometries is considerably affecting the magnitude and distribution of electric field although the line voltages are the same. Furthermore, it is observed that maximum values of instantaneous electric field obtained in time domain analysis are quite higher than the effective ones in stationary mode. In consequence, electric field distribution analyses should be individually made for each different line model and the limit exposure values or distances to residential buildings should be defined according to the results obtained.

Keywords: electric field, energy transmission line, finite element method, pylon

Procedia PDF Downloads 701

Authors: S. Mahmoudi, A. Belhaj Mohamed, M. Saidi, F. Rezgui

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Depositional environment and source potential of the different organic rich levels of Devonian age (up to 990m thick) from the onshore EC-1 well (Southern Tunisia) were investigated using different geochemical techniques (Rock-Eval pyrolysis, GC-MS) of over than 130 cutting samples. The obtained results including Rock Eval Pyrolysis data and biomarker distribution (terpanes, steranes and aromatics) have been used to describe the depositional environment and to assess the thermal maturity of the Devonian organic matter. These results show that the Emsian deposits exhibit poor to fair TOC contents. The associated organic matter is composed of mixed kerogen (type II/III), as indicated by the predominance of C29 steranes over C27 and C28 homologous, that was deposited in a slightly reduced environment favoring organic matter preservation. Thermal maturity assessed from Tmax, TNR and MPI-1 values shows a mature stage of organic matter. The Middle Devonian (Eifelian) shales are rich in type II organic matter that was deposited in an open marine depositional environment. The TOC values are high and vary between 2 and 7 % indicating good to excellent source rock. The relatively high IH values (reaching 547 mg HC/g TOC) and the low values of t19/t23 ratio (down to 0.2) confirm the marine origin of the organic matter (type II). During the Upper Devonian, the organic matter was deposited under variable redox conditions, oxic to suboxic which is clearly indicated by the low C35/C34 hopanes ratio, immature to marginally mature with the vitrinite reflectance ranging from 0.5 to 0.7 Ro and Tmax value of 426°C-436 °C and the TOC values range between 0.8% to 4%.

Keywords: biomarker, depositional environment, devonian, source rock

Procedia PDF Downloads 447

Authors: Pulak Swain, A. K. Ojha

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Portfolio optimization is based on dealing with the problems of efficient asset allocation. Risk and Expected return are two conflicting criteria in such problems, where the investor prefers the return to be high and the risk to be low. Using multi-objective approach we can solve those type of problems. However the information which we have for the input parameters are generally ambiguous and the input values can fluctuate around some nominal values. We can not ignore the uncertainty in input values, as they can affect the asset allocation drastically. So we use Robust Optimization approach to the problems where the input parameters comes under box uncertainty. In this paper, we solve the multi criteria robust problem with the help of  E- constraint method.

Keywords: portfolio optimization, multi-objective optimization, ϵ - constraint method, box uncertainty, robust optimization

Procedia PDF Downloads 111