Search results for: accounting values

Authors: Lolade Siyonbola

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Nigerians are often celebrated as being the most educated cultural group in America. The cultural values and history that have led to this reality are particular to a generation that came of age post colonialism. Many of these cultural values have been passed down from post-colonial parent to millennial child, but most have not. This study, based on interviews and surveys of Nigerian millennials and their parents in the United States, explores the degree to which identity has been eroded in the millennial generation due to a lack of imparted cultural values and knowledge from the previous generation. Most of the subjects do not speak their native language or identify with their cultural heritage sufficiently to build ties with their native land. Most are experiencing some degree of identity crisis, and therefore limited self-actualization, with little to no support; as there are few successful tools available to this population. If governmental programs to reverse these trends are not implemented within this generation, the implications to the individual, family and home nation (Nigeria), will be felt for generations to come.

Keywords: identity, culture, self-actualization, social identity theory, migration, transnationalism, value systems

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Authors: A. Gharaei, R. Karami

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Rutilus frisii Kutum was exposed to various concentrations of mercuric chloride in water to determine its acute toxicity and bioaccumulation. We carried out ten treatments with three replicates and one control for each of the chemicals using the static O. E. C. D. method in 55-liter-tanks each containing 14 fingerlings. During the experiments, the average pH was recorded as 7.8, total hardness was measured to be 255 mg/l, the average water temperature was 27±1 degrees centigrade and dissolved oxygen was 7.2 mg/l. Mean LC50 values of Hgcl2 for juvenile R. frisii kutum with mean weight 1±0.2 gr were 0.102 and 0.86 mgHg/l at 24h and 96h, respectively. The bioaccumulation values during 24h in tissue, kidney, and gill were 1.55, 16.1, and 22.7 mgHg/l, respectively. So, these values during 96h were 2.8, 16.8, and 26.65 mgHg/l, respectively. The bioconcentration factors in tissue, kidney, and gill during 24h were 14.75, 153.39, and 216.11 and so during 96h were 33.8, 198.1, and 313.5 times. These results show that bioaccumulation was highest in the gill and then kidney and tissue, respectively. This study suggested that between mercury concentrations of water with bioaccumulation in tissue more than kidney and gill.

Keywords: HgCl2, LC5096h, bioaccumulation, Rutilus frisii Kutum, Caspian Sea

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Authors: A. D. Usman, W. F. Wan Ahmad, H. H. Danjuma

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Exposure due to GSM frequencies is subject of daily debate. Though regulatory bodies provide guidelines for exposure, people still exercise fear on the possible health hazard that may result due to long term usage. In this study, exposure due to electromagnetic field emitted by GSM base stations in industrial areas was investigated. The aimed was to determine whether industrial area exposure is higher as compared to residential as well as compliance with ICNIRP guidelines. Influence of reflection and absorption with respect to inverse square law was also investigated. Measurements from GSM base stations were performed at various distances in far field region. The highest measured peak power densities as well as the calculated values at GSM 1.8 GHz were 6.05 and 90 mW/m2 respectively. This corresponds to 0.07 and 1% of ICNIRP guidelines. The highest peak power densities as well as the calculated values at GSM 0.9 GHz were 11.92 and 49.7 mW/m2 respectively. These values were 0.3 and 1.1% of ICNIRP guidelines.

Keywords: Global System for Mobile Communications (GSM), Electromagnetic Field (EMF), far field, power density, Radiofrequency (RF)

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Authors: Nadia Warmilee

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This study is s descriptive-analytical research and it aims at studying sound intensity in individuals with antisocial personality disorder and ordinary persons. Data were collected from experimental and control groups by interviews and a field research. Population was all male Iranian with antisocial personality disorder that three of them (a murderer and two individuals with antisocial personality disorder (APD) who have not committed any crimes yet) were selected purposefully. They were compared to three non-affected people. PRAAT software has been used to analyze the data. Results of this study show that there is a significant relationship between dysthymia and sound intensity values. Antisocial personality disorder also affects sound intensity fluctuations. The values of sound intensity are higher in non-affected people than affected one whilst these values are more monotonous. T-test was used to study significance or in significance of sound intensity difference in producing vowels.

Keywords: Acoustics, Sound Intensity, Antisocial Personality Disorder, Psycholinguistics

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Authors: Kubra Ozkan, Osman Sagdic

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To better understand the benefits of these fresh and fermented fruits on human health, the consequences of human metabolism and the bioavailability must be known. In this study, brine with 10% salt content, sugar, and vinegar (5% acetic acid) was added to fruits (Prunus domestica L. and Prunus amygdalus Batsch) in different formulations. Samples were stored at 20±2˚C for their fermentation for 21 days. The effects of in vitro digestion were determined on the bioactive compounds in fresh and fermented fruits ((Prunus domestica L. and Prunus amygdalus Batsch). Total phenolic compounds, total flavonoid compounds and antioxidant capacities of post gastric (PG), IN (with small intestinal absorbers) and OUT (without small intestine absorbers) samples obtained as gastric and intestinal digestion in vitro were measured. Bioactive compounds and antioxidant capacity were determined by spectrophotometrically. Antioxidant capacity was tested by the CUPRAC methods, the total phenolic content (TPC) was determined by the Folin-Ciocalteu method, the total flavonoid content (TFC) determined by Aluminium trichloride (AlCl3) method. While the antioxidant capacity of fresh Prunus domestica L. and Prunus amygdalus Batsch samples were 2.21±0.05 mg TEAC/g, 4.39±0.02mg TEAC/g; these values for fermented fruits were found 2.37±0.08mg TEAC/g, 5.38±0.07mg TEAC/g respectively. While the total phenolic contents of fresh fruits namely, Prunus domestica L. and Prunus amygdalus Batsch samples were 0.51±0.01mg GAE/g, 5.56±0.01mg GAE/g; these values for fermented fruits were found as 0.52±0.01mg GAE/g, 6.81±0.03mg GAE/g, respectively. While the total flavonoid amounts of fresh Prunus domestica L. and Prunus amygdalus Batsch samples were 0.19±0.01mg CAE/g, 2.68±0.02mg CAE/g, these values for fermented fruits were found 0.20±0.01mg CAE/g, 2.93±0.02mg CAE/g, respectively. This study showed that phenolic, flavonoid compounds and antioxidant capacities of the samples were increased during the fermantation process. As a result of digestion, the amounts of bioactive components decreased in the stomach and intestinal environment. The bioavailability values of the phenolic compounds in fresh and fermented Prunus domestica L. fruits are 40.89% and 43.28%, respectively. The bioavailability values of the phenolic compounds in fresh and fermented Prunus amygdalus Batsch fruits 4.27% and 3.82%, respectively. The bioavailability values of the flavonoid compounds in fresh and fermented Prunus domestica L. fruits are 5.32% and 19.98%, respectively. The bioavailability values of the flavonoid compounds in fresh and fermented Prunus amygdalus Batsch fruits 2.22% and 1.53%, respectively. The bioavailability values of antioxidant capacity in fresh and fermented Prunus domestica L. fruits are 33.06% and 33.51, respectively. The bioavailability values of antioxidant capacity in fresh and fermented Prunus amygdalus Batsch fruits 14.50% and 15.31%, respectively. Fermentation process; Prunus amygdalus Batsch decreased bioavailability while Prunus domestica increased bioavailability. When two fruits are compared; Prunus domestica bioavailability is more than Prunus amygdalus Batsch.

Keywords: bioactivity, bioavailability, fermented, fruit, nutrition

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Authors: Irina Peterburgsky

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Let T be a unit circumference of a complex plane, E be a Banach space, E* and E** be its conjugate and second conjugate, respectively. In general, a Hardy space Hp(E), p ≥1, where functions act from the open unit disk to E, could contain a function for which even weak nontangential (angular) boundary value in the space E** does not exist at any point of the unit circumference T (C. Grossetete.) The situation is "better" when certain restrictions to the Banach space of values are applied (more or less resembling a classical case of scalar-valued functions depending on constrains, as shown by R. Ryan.) This paper shows that, nevertheless, in the case of a Banach space of a general type, the following positive statement is true: Proposition. For any function f(z) from Hp(E), p ≥ 1, there exists a function F(eiθ) on the unit circumference T to E** whose Poisson (in the Pettis sense) is integral regains the function f(z) on the open unit disk. Some characteristics of the function F(eiθ) are demonstrated.

Keywords: hardy spaces, Banach space-valued function, boundary values, Pettis integral

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Authors: Shivalinge Gowda

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The total mass attenuation coefficients m/r, of some halides such as, NaCl, KCl, CuCl, NaBr, KBr, RbCl, AgCl, NaI, KI, AgBr, CsI, HgCl₂, CdI₂ and HgI₂ were determined at photon energies 279.2, 320.07, 514.0, 661.6, 1115.5, 1173.2 and 1332.5 keV in a well-collimated narrow beam good geometry set-up using a high resolution, hyper pure germanium detector. The mass attenuation coefficients and the effective atomic cross sections are found to be in good agreement with the XCOM values. From these mass attenuation coefficients, the effective atomic cross sections s_a, of the compounds were determined. These effective atomic cross section s_a data so obtained are then used to compute the effective atomic numbers Z_eff. For this, the interpolation of total attenuation cross-sections of photons of energy E in elements of atomic number Z was performed by using the logarithmic regression analysis of the data measured by the authors and reported earlier for the above said energies along with XCOM data for standard energies. The best-fit coefficients in the photon energy range of 250 to 350 keV, 350 to 500 keV, 500 to 700 keV, 700 to 1000 keV and 1000 to 1500 keV by a piecewise interpolation method were then used to find the Z_eff of the compounds with respect to the effective atomic cross section s_a from the relation obtained by piece wise interpolation method. Using these Z_eff values, the electron densities N_el of halides were also determined. The present Z_eff and N_el values of halides are found to be in good agreement with the values calculated from XCOM data and other available published values.

Keywords: mass attenuation coefficient, atomic cross-section, effective atomic number, electron density

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Authors: Raja Irfan Sabir, Nargis Dewan

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This study examines the role of SMS marketing on perception of young consumers and its impact on society by keeping in mind the culture, values and communication norms of Pakistan. The study focused on the consumer’s perception towards SMS Marketing of Entertainment, Informativeness, Credibility and Irritation factor which can have influence on the perception of young consumer positively or negatively. It’s also observed that some of the message contents do have good or bad impact on the society’s norm. The result derived from a sample of 200 consumers indicate that communication medium ‘SMS marketing’ positively influence the consumers perception but the messages that consumers receive from these companies are against the social norms and have bad impact. So Pakistani entrepreneurs of cellular industries should be more aware that there is need to somehow modify their message content strategies according to culture, norms and values of our society and environmental situation.

Keywords: SMS marketing, messages content, consumers’ perception, cultural values and norms

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Authors: Yoftahe Nigussie Worku

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This study focused on designing a Fire tube boiler to generate saturated steam with a 2000kg/h capacity at a 12bar design pressure. The primary project goal is to achieve efficient steam production while minimizing costs. This involves selecting suitable materials for component parts, employing cost-effective construction methods, and optimizing various parameters. The analysis phase employs iterative processes and relevant formulas to determine key design parameters. This includes optimizing the diameter of tubes for overall heat transfer coefficient, considering a two-pass configuration due to tube and shell size, and using heavy oil fuel no.6 with specific heating values. The designed boiler consumes 140.37kg/hr of fuel, producing 1610kw of heat at an efficiency of 85.25%. The fluid flow is configured as cross flow, leveraging its inherent advantages. The tube arrangement involves welding the tubes inside the shell, which is connected to the tube sheet using a combination of gaskets and welding. The design of the shell adheres to the European Standard code for pressure vessels, accounting for weight and supplementary accessories and providing detailed drawings for components like lifting lugs, openings, ends, manholes, and supports.

Keywords: efficiency, coefficient, saturated steam, fire tube

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Authors: Michael Augustus Akagbor

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Same-sex relationships have always existed in Ghana. In coastal towns such as James Town in the heart of the country’s capital, persons who were sexually different and attracted to members of their own sex were able to live their lives openly as queer persons without any fear for their lives. Since 2006, this idyllic existence has been under attack, with LGBTQ+ communities suffering violence and discrimination. This paper highlights the lived experiences of the LGBTIQ+ community in Ghana against the backdrop of the anti-gay bill - The Promotion of Proper Human Sexual Rights and Ghanaian Family Values Bill, 2021 (now renamed the Human Sexual Rights and Family Values Bill, 2021), currently before Parliament, introduced by eight members of Parliament as a Private Members’ Bill, and its implications for the LGBTQ+ community. The paper makes recommendations to key stakeholders on strategies to counter the cultural and religious arguments/strategies and activism of the anti-LGBTQ+ movement in Ghana. It relied on secondary data from a variety of sources, including the Bill before Parliament, media reports, and baseline surveys and studies conducted by LGBTQ organizations and other Civil Society Organizations (CSOs) in Ghana and elsewhere.

Keywords: sexual rights, promotion, family values, lgbtq+, ghana, discrimination

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Authors: Jiashu Shen

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Objectives: Spirometry is a basic reference for health evaluation which is widely used in clinical. Previous reference of spirometry is not applicable because of drastic changes of social and natural circumstance in China. A new reference values for the spirometry of the Chinese population is extremely needed. Method: Spirometric reference value was established using the statistical modeling method Generalized Additive Models for Location, Scale and Shape for forced expiratory volume in 1 s (FEV1), forced vital capacity (FVC), FEV1/FVC, and maximal mid-expiratory flow (MMEF). Results: Data from 236,606 healthy non-smokers aged 4–90 years was collected from the MJ Health Check database. Spirometry equations for FEV1, FVC, MMEF, and FEV1/FVC were established, including the predicted values and lower limits of normal (LLNs) by sex. The predictive equations that were developed for the spirometric results elaborated the relationship between spirometry and age, and they eliminated the effects of height as a variable. Most previous predictive equations for Chinese spirometry were significantly overestimated (to be exact, with mean differences of 22.21% in FEV1 and 31.39% in FVC for males, along with differences of 26.93% in FEV1 and 35.76% in FVC for females) or underestimated (with mean differences of -5.81% in MMEF and -14.56% in FEV1/FVC for males, along with a difference of -14.54% in FEV1/FVC for females) the results of lung function measurements as found in this study. Through cross-validation, our equations were established as having good fit, and the means of the measured value and the estimated value were compared, with good results. Conclusions: Our study updates the spirometric reference equations for Chinese people of all ages and provides comprehensive values for both physical examination and clinical diagnosis.

Keywords: Chinese, GAMLSS model, reference values, spirometry

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Authors: F. A. Olutoge, O.R. Olulope, M. O. Odelola

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This study investigates the strength potentials of groundnut husk ash as partial cement replacement in mortar and also develops a predictive model using Artificial Neural Network. Groundnut husks sourced from Ogbomoso, Nigeria, was sun dried, calcined to ash in a furnace at a controlled temperature of 600⁰ C for a period of 6 hours, and sieved through the 75 microns. The ash was subjected to chemical analysis and setting time test. Fine aggregate (sand) for the mortar was sourced from Ado Ekiti, Nigeria. The cement: GHA constituents were blended in ratios 100:0, 95:5, 90:10, 85:15 and 80:20 %. The sum of SiO₂, Al₂O₃, and Fe₂O₃ content in GHA is 26.98%. The compressive strength for mortars PC, GHA5, GHA10, GHA15, and GHA20 ranged from 6.3-10.2 N/mm² at 7days, 7.5-12.3 N/mm² at 14 days, 9.31-13.7 N/mm² at 28 days, 10.4-16.7 N/mm² at 56days and 13.35- 22.3 N/mm² at 90 days respectively, PC, GHA5 and GHA10 had competitive values up to 28 days, but GHA10 gave the highest values at 56 and 90 days while GHA20 had the lowest values at all ages due to dilution effect. Flexural strengths values at 28 days ranged from 1.08 to 1.87 N/mm² and increased to a range of 1.53-4.10 N/mm² at 90 days. The ANN model gave good prediction for compressive strength of the mortars. This study has shown that groundnut husk ash as partial cement replacement improves the strength properties of mortar.

Keywords: compressive strength, groundnut husk ash, mortar, pozzolanic index

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Authors: Leticia Lengler, Jefferson Oliveira, Vania Estivalete, Jordana Marques Kneipp

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The context of social, economic and environmental transformations has driven innumerable changes in the organizational environment, influencing the social interactions that occur in this scenario. In this sense, social entrepreneurship emerges as a unique opportunity to challenge, question, rethink certain concepts and traditional theories widely discussed in relation to entrepreneurship. Therefore, the interest in studying personal values has been based on the idea that they might be predictors of the behavior of individuals. As an attempt to relate personal values with the characteristics of social entrepreneurs, this study aims to investigate the salient values and the social entrepreneurship perceptions that occur in two social projects responsible for developing sports skills among the students. For purposes of analysis, it is intended to consider: (i) a description of both Social Projects and their respective institutions, considering their history and relevance in the context; (ii) analysis of the personal values of the idealizers and teachers responsible for the projects, (iii) identification of the characteristics of social entrepreneurship manifested in the two projects, and (iv) discussion of similarities and disparities of the categories identified among the participants of the projects. Therefore, this study will carry a qualitative analysis from the interviews with 10 participants of each social project (named Projeto Remar/ASENA and Projeto Mãos Dadas/JUDÔ SANTA MARIA): 2 projects coordinators, 2 students, 2 parents of students, 2 physical education internships and 2 businessmen who stablished a partnership with each project. The data collection will be done through semi-structured interviews that are going to last around 30 minutes each, being recorded, transcribed and later analyzed, through the categorical analysis. The option for categorical analysis is supported by the fact that it is the best alternative when one wants to study values, opinions, attitudes and beliefs, through qualitative ones. In the present research, the pre-analysis phase consisted of an organization of the material collected during the research with Remar and Mãos Dadas Project, and a dynamic reading of this material, seeking to identify the characteristics of social entrepreneurship and values addressed in the study. In the analytical description phase, a more in-depth analysis of the material collected in the research will be carried out. The third phase, referred to as referential interpretation or treatment of results obtained will allow to verify the homogeneity and the heterogeneity among the participants' perceptions of the projects. Some preliminary results coming from the first interviews revealed the projects are guided by values such as cooperation, respect, well-being and nature preservation. These values are linked to the social entrepreneurship perception of the projects managers, who established their activities in behalf of the local community.

Keywords: personal values, social entrepreneurship, social projects, sports participants

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Authors: Armel Zacharie Ekoa Bessa, Annick Kwewouo Janpou

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Sediments collected along the beaches of the Atlantic Ocean in Africa were analyzed by geochemical proxies such as the ICP-MS technique to determine their heavy metal contamination and related ecological risks. Several metals were selected and show a decreasing trend: Fe > Mn > Ni > Cu > Co > Zn > Cr > Cd. Several pollution indices have been calculated, including the enrichment factor (EF), whose values are generally higher than 1. 5; the geo-accumulation index (I-geo), with values of some elements (Co, Ni and Cu) in the sediments of the study area being higher than 0, and other metals (Zn, Cr, Fe and Mn) being lower than 0; the contamination factor (CF), where the values of all the selected elements are between 1 and 3; and the pollution load index (PLI), where the values in almost all the study sites are higher than 1. These results show moderate contamination of the investigated sediments with heavy metals. The potential ecological risk assessment (Eri and RI) suggests that this part of the African coast is a low to a slight risk area. Statistical analyses indicate that heavy metals have shown fairly similar trends with anthropogenic and natural sources. This study shows that this coastal area is not highly concentrated in heavy metals and reveals that the Atlantic coast of Africa would be moderately polluted by the metals studied, with a low to moderate ecological risk.

Keywords: heavy metals, pollution, atlantic ocean, sediments

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Authors: Junqi Zou

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

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

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Authors: J. Kundrák, I. Sztankovics, K. Gyáni

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In addition to the increase of the material removal rate or surface rate, or the improvement of the surface quality, which are the main aims of the development of manufacturing technology, a growing number of other manufacturing requirements have appeared in the machining of workpiece surfaces. Among these, it is becoming increasingly dominant to generate a surface topography in finishing operations which meet more closely the needs of operational requirements. These include the examination of the surface periodicity and/or ensuring that the twist structure values are within the limits (or even preventing its occurrence) in specified cases such as on the sealing surfaces of rotating shafts or on the inside working surfaces of needle roller bearings. In the view of the measurement, the twist has different parameters from surface roughness, which must be determined for the machining procedures. Therefore in this paper the alteration of the theoretical values of the parameters determining twist structure are studied as a function of the kinematic properties.

Keywords: kinematic parameters, rotational turning, surface topography, twist structure

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Authors: Megha Agarwal

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

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

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Authors: Dejan Tanikić, Jelena Đoković, Saša Kalinović, Miodrag Manić, Saša Ranđelović

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This paper deals with measuring and modelling of the quality of the machined surface of the metal machining process. The average surface roughness (R_a) which represents the quality of the machined part was measured during the dry turning of the AISI 4140 steel. A large number of factors with the unknown relations among them influences this parameter, and that is why mathematical modelling is extremely complicated. Different values of cutting speed, feed rate, depth of cut (cutting regime) and workpiece hardness causes different surface roughness values. Modelling with soft computing techniques may be very useful in such cases. This paper presents the usage of the fuzzy logic-based system for determining metal machining process parameter in order to find the proper values of cutting regimes.

Keywords: fuzzy logic, metal machining, process modeling, surface roughness

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Authors: Levent Seyfi, Ertan Akman, Tuğrul C. Topak

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In this study, irrigation automation with electronic sensors and its control with smartphones were aimed. In this context, temperature and soil humidity measurements of the area irrigated were obtained by temperature and humidity sensors. A micro controller (Arduino) was utilized for accessing values of these parameters and controlling the proposed irrigation system. The irrigation system could automatically be worked according to obtained measurement values. Besides, a GSM module used together with Arduino provided that the irrigation system was in connection to smartphones. Thus, the irrigation system can be remotely controlled. Not only can we observe whether the irrigation system is working or not via developed special android application but also we can see temperature and humidity measurement values. In addition to this, if desired, the irrigation system can be remotely and manually started or stopped regardless of measured sensor vales thanks to the developed android application. In addition to smartphones, the irrigation system can be alternatively controlled via the designed website (www.sulamadenetim.com).

Keywords: smartphone, Android Operating System, sensors, irrigation System, arduino

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Authors: Maria Krambia-Kapardis, Andreas Kapardis

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The paper discusses regulatory and legislative measures implemented by various nations in an effort to avert another financial crisis. More specifically, to address the financial crisis, the European Commission followed the practice of other developed countries and implemented a European Economic Recovery Plan in an attempt to overhaul the regulatory and supervisory framework of the financial sector. In 2010 the Commission introduced the European Systemic Risk Board and in 2011 the European System of Financial Supervision. Some experts advocated that the type and extent of financial regulation introduced in the European crisis in the wake of the 2008 crisis has been excessive and counterproductive. In considering how different countries responded to the financial crisis, global regulators have shown a more focused commitment to combat industry misconduct and to pre-empt abusive behavior. Regulators have also increased funding and resources at their disposal; have increased regulatory fines, with an increasing trend towards action against individuals; and, finally, have focused on market abuse and market conduct issues. Financial regulation can be effected, first of all, through legislation. However, neither ex ante or ex post regulation is by itself effective in reducing systemic risk. Consequently, to avert a financial crisis, in their endeavor to achieve both economic efficiency and financial stability, governments need to balance the two approaches to financial regulation. Fiduciary duty is another means by which the behavior of actors in the financial world is constrained and, thus, regulated. Furthermore, fiduciary duties extend over and above other existing requirements set out by statute and/or common law and cover allegations of breach of fiduciary duty, negligence or fraud. Careful analysis of the etiology of the 2008 financial crisis demonstrates the great importance of corporate governance as a way of regulating boardroom behavior. In addition, the regulation of professions including accountants and auditors plays a crucial role as far as the financial management of companies is concerned. In the US, the Sarbanes-Oxley Act of 2002 established the Public Company Accounting Oversight Board in order to protect investors from financial accounting fraud. In most countries around the world, however, accounting regulation consists of a legal framework, international standards, education, and licensure. Accounting regulation is necessary because of the information asymmetry and the conflict of interest that exists between managers and users of financial information. If a holistic approach is to be taken then one cannot ignore the regulation of legislators themselves which can take the form of hard or soft legislation. The science of averting a financial crisis is yet to be perfected and this, as shown by the preceding discussion, is unlikely to be achieved in the foreseeable future as ‘disaster myopia’ may be reduced but will not be eliminated. It is easier, of course, to be wise in hindsight and regulating unreasonably risky decisions and unethical or outright criminal behavior in the financial world remains major challenges for governments, corporations, and professions alike.

Keywords: financial crisis, legislation, regulation, financial regulation

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Authors: Nurul Yusnita

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Many studies have been developed to help the students to get good achievement in English learning. They can be from the teaching method or psychological ones. One of the psychological studies in educational research is learning style. In some ways, learning style can affect the achievement of the students. This study aimed to examine 4 (four) learning styles and their relations to English achievement among the students learning English in Language Training Center of Universitas Muhammadiyah Yogyakarta (LTC UMY). The method of this study was descriptive analytical. The sample consisted of 39 Accounting students in LTC UMY. The data was collected through questionnaires with Likert-scale. The achievement was obtained from the grade of the students. To analyze the questionnaires and to see the relation between the learning styles and the student achievement, SPSS statistical software of correlational analysis was used. The result showed that both visual and auditory had the same percentage of 35.9% (14 students). 3 students (7.7%) had kinaesthetic learning style and 8 students (20.5%) had visual and auditory ones. Meanwhile, there were 5 students (12.8%) who had visual learning style could increase their grades. Only 1 student (2.5%) who had visual and auditory could improve his grade. Besides grade increase, there were also grade decrease. Students with visual, auditory, visual and auditory, and kinaesthetic learning styles were 3 students (7.7%), 5 students (12%), 4 students (10.2%) and 1 student (2.5%) respectively. In conclusion, there was no significant relationship between learning style and English achievement. Most of the good achievers were the students with visual and auditory learning styles and most of them preferred visual method. The implication is the teachers and material designers could improve their method through visual things to achieve effective English teaching learning.

Keywords: accounting students, English achievement, language training centre, learning styles

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Authors: Afrizon Reskino

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The Article explores how the role of Zakat and Corporate Social Responsibility (CSR) can enhance corporate values. This research is a descriptive study which aimed to find out how the impact of Zakat and CSR disclosure towards corporate values. Sample taken in this research is the company has entered into the Jakarta Islamic Index, and it estimated to have implemented CSR and also made statements of sources and uses of Zakat taking PT. INCO, PT. Inducement and PT. Semen Gresik. The reasons for selecting of three companies are known from the data and facts every year they always provide significant CSR funds. CSR and charity both have a role and responsibility for the welfare of the peoples. This study found that in 2008, debt-to-equity ratio of PT. INCO approximately 15%. In 2009, It increased to 23%. While Debt-to-equity ratio of PT Semen Gresik increase of 3% to 4%. PT Inducement is weaken from 10% to 7%, but the average debt-to-equity ratio of the three companies has increased.

Keywords: zakat, charity, corporate social responsibility, corporate values

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Authors: Titus G. Kassem, Izang A. Nyam

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A mathematical model is constructed to study the effect of predation on two competing species in which one of the competing species is a prey to the predator whilst the other species are not under predation. Conditions for the existence and stability of equilibrium solutions were determined. Numerical simulation results indicate the possibility of a stable coexistence of the three interacting species in form of stable oscillations under certain parameter values. We also noticed that under some certain parameter values, species under predation go into extinction.

Keywords: competition, predator-prey, species, ecology

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Authors: Xinchen Zhu

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The rapid fame of the renowned female film star Tang Wei has made her a typical subject (or object) entangled with sensitive issues involving the official ideology, sexuality, and patriarchal values of contemporary China. In 2008, Tang Wei’s official ban has triggered the wave of debates concerning state power and censorship, actor’s rights, sexual ethics, and feminism in the public sphere. Her ban implies that Chinese film censorship acts as a key factor in reconstructing Chinese film stardom. Following the ban, as sensational media texts are re-interpreting the official discourses, the texts also functioned as a crucial vehicle in reconstructing Tang's female image. Therefore, the case study of Tang's film stardom allows us to further explore how female stardom has been entangled with the issues involving official ideology, female sexual ethics, and patriarchal values in contemporary China. This paper argues that Chinese female film stars shoulder the responsibility of film acting which would conform to the official male-dominated values. However, with the development of the Internet, the state no longer remains an absolute control over the new venues. The netizens’ discussion about her ban reshaped Tang’s image as a victim and scapegoat under the unfair oppression of the official authority. Additionally, this paper argues that similar to State’s discourse, netizens’ discourse did not reject patriarchal values, and in turn emphasized Tang Wei’s female chastity.

Keywords: film censorship, Chinese female film stardom, party-state’s power, national discourses, Tang Wei

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Authors: Majid Afkhami, Maryam Ehsanpour

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Serum biochemical can be used for monitoring any changes in the physiological condition of fish and quality of waters. The aim of this paper was to determine of plasma sugar, triglycerides, cholesterol, iron, ALP (alkaline phosphatase) and LDH (lactate dehydrogenase) levels of Liza klunzingeri in Persian Gulf. Blood sample was collected from the caudal vessel with syringes coated with sodium heparin. Biochemical values were: sugar 110.37±28.46 mg/di, triglycerides 96.82±23.40 mg/di, cholesterol 177.28 ±40.75 mg/di, iron 104.74± 19.08 mg/di, ALP 117.62±34.49 u/l, LDH 1613.00±345.34 u/l. A significant positive correlation (P<0.01) was found between triglycerides and sugar. Triglycerides had a significant and positive relationship with cholesterol (P<0.01). ALP also had a significant and positive relationship with sugar (P<0.01) and triglycerides (P<0.05). LDH correlated positively with sugar, cholesterol, triglycerides (P<0.01) and ALP (P<0.05). The results revealed reverse correlation between iron with cholesterol, sugar, triglycerides, ALP, and LDH (P<0.01). This study represents a contribution to the referential biochemical values of the L. klunzingeri. In further studies, the established reference ranges might be useful for the health assessment of this species.

Keywords: Liza klunzingeri, blood, ALP, LDH

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Authors: Anna Triwijayati, Etsa Astridya Setiyati, Titik Desi Harsoyo

Abstract:

Culture is the important determinant of human behavior and desire. Culture influences the consumer through the norms and values established by the society in which they live and reflect it. The cultural values of Javanese society certainly have united in the Javanese society behavior in consumption. This research is expected to give big enough theoretical benefits in the findings of cultural value in consumption in Javanese society. These can be an incentive in finding the local cultural value in many tribes in Indonesia, so one time, the local cultural value in Indonesia about consumption can be fundamental part in education and consumption practice in Indonesia. The approach used in this research is non positivist research or is known as qualitative approach. The method or type of research used in this research is ethnomethodology. The collection data is done in Central Java region. The research subject or informant is determined by the purposive technique by certain criteria determined by the researcher. The data is collected by deep interview and observation. Before the data analysis, the researcher does the storing method data stage and implements the data validity procedures. Then, the data is analyzed by the theme and interactive analysis technique. The Javanese Mataraman society has such consumption values such as has to be sufficient, be careful, economical, submit to the one who creates the life, the way life flow, and the present problem is thought in the present also. In the financial management for consumption, the consumer should have the simple life principles, has to be sufficient, has to be able to eat, has to be able to self-press, well-managed/diligent/accurate/careful, the open or transparent management, has the struggle effort, like to self-sacrifice and think about the future. The meaning of consumption value in family is centered to the submission and full-trust to God. These consumption values are applied in consumer behavior in self, family, investment and credit need in short term and long term perspective.

Keywords: values, consumer, consumption, Javanese Mataraman, ethnomethodology

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Authors: Sherine Farrag

Abstract:

Currently-used MRI scanners in Cairo City possess static magnetic field (SMF) that varies from 0.25 up to 3T. More than half of them possess SMF of 1.5T. The SMF of the magnet determine the diagnostic power of a scanner, but not worker's exposure profile. This research paper presents an approach for numerical computation of induced electric fields and SAR values by estimation of fringe static magnetic fields. Iso-gauss line of MR was mapped and a polynomial function of the 7th degree was generated and tested. Induced current field due to worker motion in the SMF and SAR values for organs and tissues have been calculated. Results illustrate that the computation tool used permits quick accurate MRI iso-gauss mapping and calculation of SAR values which can then be used for assessment of occupational exposure profile of MRI operators.

Keywords: MRI occupational exposure, MRI safety, induced current density, specific absorption rate, static magnetic fields

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Authors: Sami Ali Metwally, Bedour Helmy Abou-Leila, Hussien I.Abdel-Shafy

Abstract:

The work was carried out at the greenhouse of National Research Centre, Pot experiment was carried out during of 2020 and 2021 seasons aimed to study the effect of two types of water (two recycling gray water treatments((SMR (Sequencing Batch Reactor) and MBR(Membrane Biology Reactor) and three watering intervals 15, 20 and 25 days on Syangonium plants growth. Examination of data cleared that, (MBR) recorded increase in vegetative growth parameters, osmotic pressure, transpiration rate chlorophyll a,b,carotenoids and carbohydrate)in compared with SBR.As for water, intervalsthe highest values of most growth parameters were obtained from plants irrigated with after (20 days) compared with other treatments.15 days irrigation intervals recorded significantly increased in osmotic pressure, transpiration rate and photosynthetic pigments, while carbohydrate values recorded decreased. Interaction between water type and water intervals(SBR) recorded the highest values of most growth parameters by irrigation after 20 days. While the treatment (MBR)and irrigated after 25 days showed the highest values on leaf area and leaves fresh weight compared with other treatments.

Keywords: grey water, water intervals, Syngonium plant, recycling water, vegetative growth

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Authors: Karim Hamidi Machekposhti, Hossein Sedghi

Abstract:

This study was designed to find the best-fit probability distribution of annual rainfall based on 50 years sample (1966-2015) in the Karkheh river basin at Iran using six probability distributions: Normal, 2-Parameter Log Normal, 3-Parameter Log Normal, Pearson Type 3, Log Pearson Type 3 and Gumbel distribution. The best fit probability distribution was selected using Stormwater Management and Design Aid (SMADA) software and based on the Residual Sum of Squares (R.S.S) between observed and estimated values Based on the R.S.S values of fit tests, the Log Pearson Type 3 and then Pearson Type 3 distributions were found to be the best-fit probability distribution at the Jelogir Majin and Pole Zal rainfall gauging station. The annual values of expected rainfall were calculated using the best fit probability distributions and can be used by hydrologists and design engineers in future research at studied region and other region in the world.

Keywords: Log Pearson Type 3, SMADA, rainfall, Karkheh River

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Authors: Samaneh Khalili

Abstract:

Natural law theory, in moral philosophy, refers to a system of unchanging values held to be mutual to all humans and can be discovered through reason. The natural law theory is commonly associated with western Philosophers. In contrast, discussions on notions of natural law in Islamic intellectual history were relatively rare. This paper aims to show that the moral theory developed by the Mu'tazilite thinkers can be classified in the ideas of natural law. In doing so, this study will demonstrate that the objective and unchanging values, according to Mu'tazilite theologians, provide the guidelines for assessing the Islamic law rules in the field of human coexistence. The focus of the paper lies on ʿAbd al-Ğabbār, who was the most influential thinker in the late epoch of the Muʿtazila. Although ʿAbd al-Ǧabbār did not leave a text with a systematic discussion of natural law, his teaching of nature, human reason, and the moral values of actions are all scattered throughout his work -'al-Muġnī fī abwāb at-tawḥīd wa-l-'adl'. It is necessary to focus on ʿAbd al-Ǧabbār's theories on reason, nature, and ethics since natural law revolves around the basic concepts of nature, reason, and moral value. While analyzing the concept of the Nature, it will attempt to answer how he explains the world's physical structure and God's relationship to natural events. Moreover, from ʿAbd al-Ǧabbār's point of view, is nature a self-determined system that follows its inner principle in every kind of change, or is nature guided by an external power? Does causality govern natural events? About the concept of reason, an attempt is made to examine how human reason, according to ʿAbd al-Ǧabbār, conceives moral attributes. Finally, the Autor will discuss the concepts of objective values and the place of rights and duties derived from Islamic law in ʿAbd al-Ǧabbār's thought.

Keywords: Islamic law, Mu'tazilite theology, natural law in Islamic theology, objective and unchanging values.

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