Search results for: International Financial Reporting Standards (IFRS)

Authors: Antonio Espingardeiro

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It is likely that robots will cross the boundaries of industry into households over the next decades. With demographic challenges worldwide, the future ageing populations will require the introduction of assistive technologies capable of providing, care, human dignity and quality of life through the aging process. Robotics technology has a high potential for being used in the areas of social and healthcare by promoting a wide range of activities such as entertainment, companionship, supervision or cognitive and physical assistance. However such close Human Robotics Interaction (HRI) encompass a rich set of ethical scenarios that need to be addressed before Socially Assistive Robots (SARs) reach the global markets. Such interactions with robots may seem a worthy goal for many technical/financial reasons but inevitably require close attention to the ethical dimensions of such interactions. This article investigates the current HRI benchmark of social success. It revises it according to the ethical principles of beneficence, non-maleficence and justice aligned with social care ethos. An extension of such benchmark is proposed based on an empirical study of HRIs conducted with elderly groups.

Keywords: HRI, SARs, Social Success, Benchmark, Elderly care.

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Authors: Deepak Goswami, Padma Lochan Hazarika, Kandarpa Kumar Sarma

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The customary practice of identifying industrial sickness is a set traditional techniques which rely upon a range of manual monitoring and compilation of financial records. It makes the process tedious, time consuming and often are susceptible to manipulation. Therefore, certain readily available tools are required which can deal with such uncertain situations arising out of industrial sickness. It is more significant for a country like India where the fruits of development are rarely equally distributed. In this paper, we propose an approach based on Artificial Neural Network (ANN) to deal with industrial sickness with specific focus on a few such units taken from a less developed north-east (NE) Indian state like Assam. The proposed system provides decision regarding industrial sickness using eight different parameters which are directly related to the stages of sickness of such units. The mechanism primarily uses certain signals and symptoms of industrial health to decide upon the state of a unit. Specifically, we formulate an ANN based block with data obtained from a few selected units of Assam so that required decisions related to industrial health could be taken. The system thus formulated could become an important part of planning and development. It can also contribute towards computerization of decision support systems related to industrial health and help in better management.

Keywords: Industrial, Health, Classification, ANN, MLP, MSE.

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Authors: Grigoris Giannarakis, Nikolaos Litinas, Ioannis Theotokas

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This study attempts to clarify major perspectives of Corporate Social Responsibility (CSR) in the Greek market related to companies that have sufficient CSR. An empirical analysis was undertaken, based on literature review and previous observations and surveys, in order to provide a general analysis of the CSR concept in Greece. The results of Accountability Rating institution were used in order to identify companies that adopt an integrated social responsibility approach. Companies that responded to the survey are both regional and international and belong to different industrial fields. Some of the main survey results reveal: multiple aspects for the CSR concept, weak consensus as regards the importance of stakeholders and benefits from the CSR implementation, the important role of CSR in the decision procedure and CSR practices concerning social issues that affect mostly company-s competitiveness. Sharing companies- experience could address common social issues through CSR best practices and develop new knowledge.

Keywords: Corporate Social Responsibility, Greece, Kendall's co-efficient of concordance.

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Authors: N. Matveev, A. Pervov

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Local utilities often face problems of local industrial wastes, storm water disposal due to existing strict regulations. For many local industries, the problem of wastewater treatment and discharge into surface reservoirs can’t be solved through the use of conventional biological treatment techniques. Current discharge standards require very strict removal of a number of impurities such as ammonia, nitrates, phosphate, etc. To reach this level of removal, expensive reagents and sorbents are used. The modern concept of rational water resources management requires the development of new efficient techniques that provide wastewater treatment and reuse. As RO membranes simultaneously reject all dissolved impurities such as BOD, TDS, ammonia, phosphates etc., they become very attractive for the direct treatment of wastewater without biological stage. To treat wastewater, specially designed membrane "open channel" modules are used that do not possess "dead areas" that cause fouling or require pretreatment. A solution to RO concentrate disposal problem is presented that consists of reducing of initial wastewater volume by 100 times. Concentrate is withdrawn from membrane unit as sludge moisture. The efficient use of membrane RO techniques is connected with a salt balance in water system. Thus, to provide high ecological efficiency of developed techniques, all components of water supply and wastewater discharge systems should be accounted for.

Keywords: Reverse osmosis, stormwater treatment, openchannel module, wastewater reuse.

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Authors: Federica Cornali

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Does education matter to the quality of our life? The results of extensive studies offer an affirmative answer to this question: high education levels are positively associated with higher income, with more highly qualified professions, with lower risk of unemployment, with better physical health and also, it is said, with more happiness. However, exploring these relationships is far from straightforward. Aside from educational credentials, what properties distinguish functionally literate individuals? How can their personal level of satisfaction be measured? What are the social mechanisms whereby education affects well-being?Using a literacy index and several measures for well-being developed by secondary analysis of the Adult Literacy and Life Skills Survey database, this investigation examined the relationship between literacy skills and subjective wellbeing in several OECD (Organisation for Economic Co-operation and Development) countries. Special attention was been addressed to Italy, and in particular to two regions representing territorial differences in this country: Piedmont and Campania.

Keywords: Cultural Divide, Literacy Index, Life Satisfaction, Subjective Well-being Index

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Authors: Mi-Hyang Lee, Seung-Hoon Han

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Korean traditional residences have been built with deep design issues for various values such as social, cultural, and environmental influences to be started from a few thousand years ago, but its meaning is being vanished due to the different lifestyles these days. It is necessary, therefore, to grasp the meaning of the Korea traditional building called Hanok and to get Korean people understand its real advantages. The purpose of this study is to propose a standardization methodology for evaluating comfort features towards Korean traditional houses. This paper is also trying to build an official standard evaluation system and to integrate aesthetic and psychological values induced from Hanok. Its comfort performance values could be divided into two large categories that are physical and psychological, and fourteen methods have been defined as the Korean Standards (KS). For this research, field survey data from representative Hanok types were collected for each method. This study also contains a qualitative in-depth analysis of the Hanok comfort index by the professions using AHP (Analytical Hierarchy Process) and has examined the effect of the methods. As a result, this paper could define what methods can provide trustful outcomes and how to evaluate the own strengths in aspects of spatial comfort of Hanok using suggested procedures towards the spatial configuration of the traditional dwellings. This study has finally proposed an integrated development of a standardization methodology assessing the comfort performance for Korean traditional residences, and it is expected that they could evaluate inhabitants of the residents and interior environmental conditions especially structured by wood materials like Hanok.

Keywords: Hanok, comfort performance, human condition, analytical hierarchy process.

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Authors: Gamal Shiha, Waleed Samir, Zahid Azam, Premashis Kar, Saeed Hamid, Shiv Sarin

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A simple, rapid and non-invasive electromagnetic sensor (C-FAST device) was- patented; for diagnosis of HCV RNA. Aim: To test the validity of the device compared to standard HCV PCR. Subjects and Methods: The first phase was done as pilot in Egypt on 79 participants; the second phase was done in five centers: one center from Egypt, two centers from Pakistan and two centers from India (800, 92 and 113 subjects respectively). The third phase was done nationally as multicenter study on (1600) participants for ensuring its representativeness. Results: When compared to PCR technique, C-FAST device revealed sensitivity 95% to 100%, specificity 95.5% to 100%, PPV 89.5% to 100%, NPV 95% to 100% and positive likelihood ratios 21.8% to 38.5%. Conclusion: It is practical evidence that HCV nucleotides emit electromagnetic signals that can be used for its identification. As compared to PCR, C-FAST is an accurate, valid and non-invasive device.

Keywords: C-FAST- a valid and reliable device, Distant cellular interaction, Electromagnetic signal detection, Non-invasive diagnosis of HCV.

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Authors: Zahra Morshedi

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Environmental considerations have become an integral part of developmental thinking and decision making in many countries. It is growing rapidly in importance as a discipline of its own. Preventive approaches have been used at the evolutional process of environmental management as a broad and dynamic system for dealing with pollution and environmental degradation. In this regard, Environmental Assessment as an activity for identification and prediction of project’s impacts carried out in the world and its legal significance dates back to late 1960. In Iran, according to the Article 2 of Environmental Protection Act, Environmental Impact Assessment (EIA) should be prepared for seven categories of project. This article has been actively implementing by Department of Environment at 1997. World Bank in 1989 attempted to introducing application of Environmental Assessment for making decision about projects which are required financial assistance in developing countries. So, preparing EIA for obtaining World Bank loan was obligated. Alborz Project is one of the World Bank Projects in Iran which is environmentally significant. Seven out of ten W.B safeguard policies were considered at this project. In this paper, Alborz project, objectives, safeguard policies and role of environmental management will be elaborated

Keywords: AILWMP, EIA, Environmental Management, Safeguard Policies.

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Authors: Kwok Tak Kit

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Under the Paris Agreement 2015, the countries committed to address and combat the climate change and its negative impacts and agree to the target of reducing the global greenhouse gas (GHG) emission substantially by limiting the global temperature to 2 0C above the pre-industrial level in this century. An international submit named “26th United Nations Climate Conference” (COP26) was held in Glasgow in 2021 with all committed countries agreed to finalize the outstanding element in Paris Agreement and Glasgow Climate Pact to keep 1.5 0C. In this paper, we will focus on the basic approach of waste strategy, recycling policy, circular economy strategy, net-zero strategy and sustainability strategy and the importance of the elements which affect the carbon emission, waste generation and energy conservation will be further reviewed with recommendation for future study.

Keywords: Net-zero carbon, climate change, carbon emission, energy consumption.

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Authors: S. J. Hachar

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The goal of this paper is to provide educators an overview of international practices supporting young learners, arming us with adequate information to lead effective change. We will report on research and observations of Service Learning Projects conducted by one South Texas University. The intent of the paper is also to provide readers an overview of service learning in the preparation of teacher candidates pursuing a Bachelor of Science in Elementary Education. The objective of noting the efficiency and effectiveness of programs leading to literacy and oral fluency in a native language and second language will be discussed. This paper also highlights experiential learning for academic credit that combines community service with student learning. Six weeks of visits to a variety of community sites, making personal observations with faculty members, conducting extensive interviews with parents and key personnel at all sites will be discussed. The culminating Service Learning Expo will be reported as well.

Keywords: Elementary education, junior achievement, service learning.

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Authors: Amir Eghbal Khajeh Rahimi, Fardin Boustani, Omid Tabiee, Masoud Hashemi

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The Beshar River is one of the most important aquatic ecosystems in the upstream of the Karun watershed in south of Iran which is affected by point and non point pollutant sources . This study was done in order to evaluate the effects of pollutants activities on the water quality of the Beshar river and its aquatic ecosystems. This river is approximately 190 km in length and situated at the geographical positions of 51° 20´ to 51° 48´ E and 30° 18´ to 30° 52´ N it is one of the most important aquatic ecosystems of Kohkiloye and Boyerahmad province in south-west Iran. In this research project, five study stations were selected to examine water pollution in the Beshar River systems. Human activity is now one of the most important factors affecting on hydrology and water quality of the Beshar river. Humans use large amounts of resources to sustain various standards of living, although measures of sustainability are highly variable depending on how sustainability is defined. The Beshar river ecosystems are particularly sensitive and vulnerable to human activities. Therefore, to determine the impact of human activities on the Beshar River, the most important water quality parameters such as pH, dissolve oxygen (DO), Biological Oxygen Demand (BOD5), Total Dissolve Solids (TDS), Nitrates (NO3-N) and Phosphates (PO4) were estimated at the five stations. As the results show, the most important pollution index parameters such as BOD5, NO3 and PO4 increase and DO and pH decrease according to human activities (P<0.05). However, due to pollutant degradation and dilution, pollution index parameters improve downstream sampling stations.

Keywords: Human activities, Water pollution, Beshar River, Iran.

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Authors: Maria Satya Rani, Fandy Tjiptono, Suyoto

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As a multicultural country, Indonesia has many subcultures with unique performing arts. Some of them are well-known to international tourists, such as music ensemble (known as gamelan) in Bali and Java, shadow puppet play (wayang) in Java, and martial arts (known as pencak silat) in Sumatra. Some examples of famous traditional dances in Indonesia are Srimpi from Yogyakarta and Solo, Legong from Bali, and Gong dance from Kalimantan. Performing arts show the identity of a nation. However, they are a complex subject, especially when they are addressed to children. The performing arts, e.g. music, dance theatre, and opera are experiential, experimental, and emotionally charged. Therefore, the right strategy and promotion need to be developed to engage children to appreciate and preserve traditional dances. This study aims to explore and identify possibilities of internet usage as a medium to promote traditional dances, especially to children in Indonesia.

Keywords: children education, culture preservation in Indonesia, national identity, online promotion

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Authors: Sunday. E. Ogundipe, Abiola Idowu, Lawrencia. O. Ogundipe

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This study examines the impact of working capital management on firms- performance and market value of the firms in Nigeria. A sample of fifty four non-financial quoted firms in Nigeria listed on the Nigeria Stock Exchange was used for this study. Data were collected from annual reports of the sampled firms for the period 1995-2009. This result shows there is a significant negative relationship between cash conversion cycle and market valuation and firm-s performance. It also shows that debt ratio is positively related to market valuation and negatively related firm-s performance. The findings confirm that there is a significant relationship between Market valuation, profitability and working capital component in line with previous studies. This mean that Nigeria firms should ensure adequate management of working capital especially cash conversion cycle components of account receivables, account payables and inventories, as efficiency working capital management is expected to contribute positively to the firms- market value.

Keywords: Cash Conversion Cycle, Firms' Performance, Market Valuation, Working Capital Management

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Authors: Nükhet Konuk, N. Gamze Turan, Yüksel Ardalı

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Cities play a vital role in the social fabric of countries and in national and regional economic growth worldwide; however, the environmental effects of such growth need to be assessed and managed better. The critical and most immediate problems faced by cities of developing countries are the health impacts of urban pollution that derive from inadequate water, sanitation, drainage and solid waste services, poor urban and industrial waste management, and air pollution. As globalization continues, earth's natural processes transform local problems into international issues. The aim of this study is to provide a broad overview of the pollution from urban wastes and emissions in Turkey which is a developing country. It is aimed to underline the significance of reorganizing the institutional tools in a worldwide perspective in order to generate coherent solutions to urban problems, and to enhance urban quality.

Keywords: Environmental pollution, developing countries, environmental degradation, urban environmental problems.

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Authors: Gyoutae Park, Woosuk Kim, Sangguk Ahn, Seungmo Kim, Minjun Kim, Jinhan Lee, Youngdo Jo, Jongsam Moon, Hiesik Kim

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In this research, we designed a remote system to test parameters of gas detectors such as gas concentration and initial response time. This testing system is available to measure two gas instruments simultaneously. First of all, we assembled an experimental jig with a square structure. Those parts are included with a glass flask, two high-quality cameras, and two Ethernet modems for transmitting data. This remote gas detector testing system extracts numerals from videos with continually various gas concentrations while LCDs show photographs from cameras. Extracted numeral data are received to a laptop computer through Ethernet modem. And then, the numerical data with gas concentrations and the measured initial response speeds are recorded and graphed. Our remote testing system will be diversely applied on gas detector’s test and will be certificated in domestic and international countries.

Keywords: Gas leakage detector, inspection instrument, extracting numerals, concentration.

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Authors: Emilija Miletic, Milos Krstic, Maxim Piz, Michael Methfessel

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In this work we present a solution for DAGC (Digital Automatic Gain Control) in WLAN receivers compatible to IEEE 802.11a/g standard. Those standards define communication in 5/2.4 GHz band using Orthogonal Frequency Division Multiplexing OFDM modulation scheme. WLAN Transceiver that we have used enables gain control over Low Noise Amplifier (LNA) and a Variable Gain Amplifier (VGA). The control over those signals is performed in our digital baseband processor using dedicated hardware block DAGC. DAGC in this process is used to automatically control the VGA and LNA in order to achieve better signal-to-noise ratio, decrease FER (Frame Error Rate) and hold the average power of the baseband signal close to the desired set point. DAGC function in baseband processor is done in few steps: measuring power levels of baseband samples of an RF signal,accumulating the differences between the measured power level and actual gain setting, adjusting a gain factor of the accumulation, and applying the adjusted gain factor the baseband values. Based on the measurement results of RSSI signal dependence to input power we have concluded that this digital AGC can be implemented applying the simple linearization of the RSSI. This solution is very simple but also effective and reduces complexity and power consumption of the DAGC. This DAGC is implemented and tested both in FPGA and in ASIC as a part of our WLAN baseband processor. Finally, we have integrated this circuit in a compact WLAN PCMCIA board based on MAC and baseband ASIC chips designed from us.

Keywords: WLAN, AGC, RSSI, baseband processor

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Authors: Ganiyu Amuda Yusuf, Sarajul Fikri Mohamed

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The procurement and cost management approach adopted for mechanical and electrical (M&E) services in Malaysian construction industry have been criticized for its inefficiency. The study examined early cost estimating practices adopted for mechanical and electrical services (M&E) in Malaysia so as to understand the level of compliance of the current techniques with best practices. The methodology adopted for the study is a review of bidding documents used on both completed and on – going building projects awarded between 2008 – 2010 under 9th Malaysian Plan. The analysis revealed that, M&E services cost cannot be reliably estimated at pre-contract stage; the bidding techniques adopted for M&E services failed to provide uniform basis for contractors to submit tender; detailed measurement of items were not made which could complicate post contract cost control and financial management. The paper concluded that, there is need to follow a structured approach in determining the pre-contract cost estimate for M&E services which will serve as a virile tool for post contract cost control.

Keywords: Cost Management, Mechanical and Electrical Services, Procurement, Standard Method of Measurement

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Authors: B. Arzhanov, A. Correia, P. Delgado, J. Meireles

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Due to the higher power loss levels in electronic components, the thermal design of PCBs (Printed Circuit Boards) of an assembled device becomes one of the most important quality factors in electronics. Nonetheless, some of leading causes of the microelectronic component failures are due to higher temperatures, the leakages or thermal-mechanical stress, which is a concern, is the reliability of microelectronic packages. This article presents an experimental approach to measure the junction temperature of exposed pad packages. The implemented solution is in a prototype phase, using a temperature-sensitive parameter (TSP) to measure temperature directly on the die, validating the numeric results provided by the Mechanical APDL (Ansys Parametric Design Language) under same conditions. The physical device-under-test is composed by a Thermal Test Chip (TTC-1002) and assembly in a QFN cavity, soldered to a test-board according to JEDEC Standards. Monitoring the voltage drop across a forward-biased diode, is an indirectly method but accurate to obtain the junction temperature of QFN component with an applied power range between 0,3W to 1.5W. The temperature distributions on the PCB test-board and QFN cavity surface were monitored by an infra-red thermal camera (Goby-384) controlled and images processed by the Xeneth software. The article provides a set-up to monitorize in real-time the junction temperature of ICs, namely devices with the exposed pad package (i.e. QFN). Presenting the PCB layout parameters that the designer should use to improve thermal performance, and evaluate the impact of voids in solder interface in the device junction temperature.

Keywords: Quad Flat No-Lead packages, exposed pads, junction temperature, thermal management, measurements.

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Authors: Kamalendu Pal

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Supply chains are the backbone of trade and commerce. Their logistics use different transport corridors on regular basis for operational purpose. The international supply chain transport corridors include different infrastructure elements (e.g. weighbridge, package handling equipments, border clearance authorities, and so on). This paper presents the use of multi-agent systems (MAS) to model and simulate some aspects of transportation corridors, and in particular the area of weighbridge resource optimization for operational profit. An underlying multi-agent model provides a means of modeling the relationships among stakeholders in order to enable coordination in a transport corridor environment. Simulations of the costs of container unloading, reloading, and waiting time for queuing up tracks have been carried out using data sets. Results of the simulation provide the potential guidance in making decisions about optimal service resource allocation in a trade corridor.

Keywords: Multi-agent systems, simulation, supply chain, transport corridor, weighbridge.

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Authors: Isaac Kofi Mensah, Mi Jianing

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The lack of Information and Communication Technologies (ICT) infrastructure in African countries is hampering the successful adoption, development and implementation of e-government in Africa. Electronic government is the use of ICTs to modernize government public administration processes and to provide government services to citizens with a purpose to enhance efficiency, accountability, and transparency in government’s interaction with the citizenry. ICT application in public administration has the potential to modernize and create smarter government and improvement in public service delivery. China’s Internet Plus policy and One Belt One Road strategy present a golden opportunity for countries in Africa to attract the huge financial investment through Chinese IT companies to develop and close Africa’s ICT infrastructure gap. This study recommends the establishment of One Belt One Road ICT Infrastructure Fund for Africa (OBOR ICT Fund for Africa) to enable countries in Africa to source solely for the purpose of ICT infrastructure development in the public sector/government machinery which would in turn promote the adoption and development of e-government in the public sectors of respective countries in Africa.

Keywords: E-government, public service delivery, internet plus, one belt one road initiative, China, Africa.

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Authors: K.Manimala, Dr.K.Selvi, R.Ahila

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Artificial Intelligence (AI) methods are increasingly being used for problem solving. This paper concerns using AI-type learning machines for power quality problem, which is a problem of general interest to power system to provide quality power to all appliances. Electrical power of good quality is essential for proper operation of electronic equipments such as computers and PLCs. Malfunction of such equipment may lead to loss of production or disruption of critical services resulting in huge financial and other losses. It is therefore necessary that critical loads be supplied with electricity of acceptable quality. Recognition of the presence of any disturbance and classifying any existing disturbance into a particular type is the first step in combating the problem. In this work two classes of AI methods for Power quality data mining are studied: Artificial Neural Networks (ANNs) and Support Vector Machines (SVMs). We show that SVMs are superior to ANNs in two critical respects: SVMs train and run an order of magnitude faster; and SVMs give higher classification accuracy.

Keywords: back propagation network, power quality, probabilistic neural network, radial basis function support vector machine

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Authors: Aqeel Akhtar

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One of prevailing modes of finance in emerging Islamic banking system is Murabah’a. It means a financial dealing or transaction in which seller tells cost of the goods to be sold to buyer. Otherwise, the transaction would become invalid. In this mainstream, import Murabah’a transaction is divergent in such a way that the cost is not recognized and identified due to execution of import transaction in foreign currency i.e. US Dollar and the next transaction of Murabaha’a with the client is executed in local currency. Since this transaction is executed in dual currency i.e. bank pays supplier in foreign currency and executes Murabah’a with its client in local currency and it is not allowed in according to Islamic Injunctions as mentioned in hadith narrated by Hazrat Ibn-e-Umar (May Allah be pleased with them) used to sell his camels with Dirhams and take dinars instead and vice versa. Upon revealing before the Prophet (Peace be upon him), he was advised that it must not be contingent in the agreement and the ready rate would be applied and possession of one of the consideration is compulsory. The solution in this regard is that the import Murabah’a transaction should be in single currency However, other currency can be paid in payment at the time of payment in a very indispensable situation provided that ready rate would be applied. Moreover, some of other solutions have also been given in this regard.

Keywords: Shariah compliance, import murabaha, islamic banking, product development.

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Authors: H. Maita

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This paper addresses the issue of the speaking challenges that the Algerian PhD students experience during their studies abroad, particularly in UK territory; more specifically, this study describes how these students may deal with such challenges and whether the cultural differences is one core reason in such dilemma or not. To this end, an understanding and interpretation of what actually encompasses both linguistic interference and cultural differences are required. Throughout the paper there is an attempt to explain the theoretical basis of the interpretive research and to theoretically discuss the pivotal use of the interview, as a data collection tool, in interpretive research. Thus, the central issue of this study is to frame the theoretical perspective of the interpretive research through the discussion of PhD Algerian’s communication and interaction challenges in the EFL context. This study is a corner stone for other research studies to further investigate the issue related to communication challenges because no specific findings will be pointed out in this research.

Keywords: EFL, communication, interaction, interpretive research.

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Authors: Sharan Badiger, Prema T. Akkasaligar, Patil LS, Manish Patel, Biradar MS

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Human immunodeficiency virus infection and acquired immunodeficiency syndrome is a global pandemic with cases reporting from virtually every country and continues to be a common infection in developing country like India. Microalbuminuria is a manifestation of human immunodeficiency virus associated nephropathy. Therefore, microalbuminuria may be an early marker of human immunodeficiency virus associated nephropathy, and screening for its presence may be beneficial. A strikingly high prevalence of microalbuminuria among human immunodeficiency virus infected patients has been described in various studies. Risk factors for clinically significant proteinuria include African - American race, higher human immunodeficiency virus ribonucleic acid level and lower CD4 lymphocyte count. The cardiovascular risk factors of increased systolic blood pressure and increase fasting blood sugar level are strongly associated with microalbuminuria in human immunodeficiency virus patient. These results suggest that microalbuminuria may be a sign of current endothelial dysfunction and micro-vascular disease and there is substantial risk of future cardiovascular disease events. Positive contributing factors include early kidney disease such as human immunodeficiency virus associated nephropathy, a marker of end organ damage related to co morbidities of diabetes or hypertension, or more diffuse endothelial cells dysfunction. Nevertheless after adjustment for non human immunodeficiency virus factors, human immunodeficiency virus itself is a major risk factor. The presence of human immunodeficiency virus infection is independent risk to develop microalbuminuria in human immunodeficiency virus patient. Cardiovascular risk factors appeared to be stronger predictors of microalbuminuria than markers of human immunodeficiency virus severity person with human immunodeficiency virus infection and microalbuminuria therefore appear to potentially bear the burden of two separate damage related to known vascular end organ damage related to know vascular risk factors, and human immunodeficiency virus specific processes such as the direct viral infection of kidney cells.The higher prevalence of microalbuminuria among the human immunodeficiency virus infected could be harbinger of future increased risks of both kidney and cardiovascular disease. Further study defining the prognostic significance of microalbuminuria among human immunodeficiency virus infected persons will be essential. Microalbuminuria seems to be a predictor of cardiovascular disease in diabetic and non diabetic subjects, hence it can also be used for early detection of micro vascular disease in human immunodeficiency virus positive patients, thus can help to diagnose the disease at the earliest.

Keywords: Acquired immunodeficiency syndrome, Human immunodeficiency virus, Microalbuminuria.

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Authors: Tea Poklepović, Zdravka Aljinović, Branka Marasović

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Due to the importance of yield curve and its estimation it is inevitable to have valid methods for yield curve forecasting in cases when there are scarce issues of securities and/or week trade on a secondary market. Therefore in this paper, after the estimation of weekly yield curves on Croatian financial market from October 2011 to August 2012 using Nelson-Siegel and Svensson models, yield curves are forecasted using Vector autoregressive model and Neural networks. In general, it can be concluded that both forecasting methods have good prediction abilities where forecasting of yield curves based on Nelson Siegel estimation model give better results in sense of lower Mean Squared Error than forecasting based on Svensson model Also, in this case Neural networks provide slightly better results. Finally, it can be concluded that most appropriate way of yield curve prediction is Neural networks using Nelson-Siegel estimation of yield curves.

Keywords: Nelson-Siegel model, Neural networks, Svensson model, Vector autoregressive model, Yield curve.

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Authors: B. Prebreza, I. Krasniqi, G. Kabashi, G. Pula, N. Avdiu

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This paper discusses aspects of outages in the electric transmission network in the Kosovo Power System caused by the atmospheric discharges.

Frequency and location of the atmospheric discharges in Kosovo territory will be provided by a lightning location system ALARM (Automated Lightning Alert and Risk Management) and from the data from the Meteorological Department in Prishtina International Airport. These data will be used to make comparisons with the actual outages registered in the Kosovo Power System from the Kosovo Transmission, systems and market operator (KOSTT) during a specific time period.

The lines with the worst performance determined, regarding the atmospheric discharges, will be choose for further discussions in terms of over voltages caused by the direct or indirect lightning strokes.

Recommendations for protection in terms of insulator coordination and surge arresters will be given at the end and in this stage dynamic simulation will take part.

Keywords: Atmospheric discharges, dynamic simulations, Kosovo Power System, surge arresters.

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Authors: Chang Lee Shu-Jung, Mei-Se Chien, Chien-Chiang Lee, Hui-Ting Hu

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This paper applies recursive cointegration analysis to examine the dynamic changes in Feldstein-Horioka saving-investment (S-I) coefficients across China and the ASEAN-5 countries over time. To the extent that the S-I coefficients measure international capital mobility, the main empirical results are as follows. The recursive trace statistics show that the investment- savings nexus varies in these six countries. There is no cointegration between investment and savings in three countries (China, Malaysia, and Singapore), which means that the mobility of the capital markets in the three is high and that domestic investment in them will be financed by the global pool of capital. As to the other three countries (Indonesia, Thailand, and Philippines), there is cointegration between investment and savings for part of the sample period in the three, including before 2002 for Thailand, before 2001 for Indonesia, and before 2002 for Philippines. This shows these three countries achieved highly mobile and open capital markets later.

Keywords: Investment, savings, recursive cointegration test, ASEAN, China.

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Authors: Krisna Damayanti, Lilis Ardini

Abstract:

Many issues about the relationship between auditors in auditing practices with its stakeholders often heard. It appears in perspectives of bringing out the variety of phenomena affecting from the audit practice of greed and not appreciating from the independency of the audit profession and professional code of ethics. It becomes a logical consequence in practicing of capitalism in accounting. The main purpose of this article would like to uncover the existing auditing practices in Indonesia, especially in Java that associated with a strong influence of Javanese culture with reluctant /”shy", politely, "legowo (gratefully accepted)", "ngemong" (friendly), "not mentholo" (lenient), "tepo seliro" (tolerance), "ngajeni" (respectful), "acquiescent" and also reveals its relationships with Non Javanese culture in facing the conflict of interest in practical of auditing world. The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Global practices in auditing of each country have particular cultures that affect the standard set by those regulatory standards results the adaptation of IAS. The majority of parties in Indonesia is dominated by Javanese racial regulators, so Java culture is embedded in every audit practices and those conditions in Java leads auditors in having similar behaviour, sometimes interfere with standard Java code of conduct must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, practically, the auditors still are relevant in their profession.

Keywords: Auditors, java, character, profession, code of ethics, client.

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Authors: Abdalraheem Huwaysh, Yasmin ElAhmar

Abstract:

Water quality is an important factor that determines its usage for domestic, agricultural and industrial uses. This study was carried out through the Tajoura Area, Jifarah Plain, Northwest Libya. Chemical and physical parameters were measured and analyzed for groundwater samples collected in 2021 from 26 wells distributed throughout the investigation area. Overexploitation of groundwater caused considerable deterioration in the water quality, especially at Tajoura Town (20 km east of Tripoli). The aquifer shows an increase in salinization, which has reached an alarming level in many places during the past 25 years as a result of the seawater intrusion. Based on the WHO and Libyan standards, groundwater from the targeted area was not suitable for direct drinking purposes. Sodium is the dominant cation, while the dominant anion is chloride. Based on the Piper trilinear diagram, most of the groundwater samples (90%) were identified as sodium chloride type. The best groundwater quality exists at the southern part of the study area. Serious degradation in the water quality, expressed in salinity increase, occurs as we go towards the coastline. The abundance of NaCl waters is strong evidence to attribute the successive deterioration of the water quality to the seawater intrusion. Considering the values of Cl- concentration and the ratio of Cl-/HCO3-, about 70% of the groundwater samples were strongly affected by the saline water. Car wash stations in the study area as well as the unlined disposal pond used for the collection of untreated wastewaters, contribute significantly to the deterioration of water quality. In the area of interest (Tajoura), treatment of the groundwater before drinking is essential, and its quality needs to be routinely checked.

Keywords: Tajoura, groundwater, overexploitation, seawater intrusion.

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Authors: Eric Ho

Abstract:

Pedagogical approaches in Asia nowadays are imported from the West. In Confucian Heritage Culture (CHC), however, there is a dichotomy between the perceived benefits of Western pedagogies and the real classroom practices in Chinese societies. The success of Hong Kong students in large-scale international assessments has proved that both the strengths of both Western pedagogies and CHC educational approaches should be integrated for the sake of the students. University students aim to equip themselves with employability skills upon graduation. Formative assessments allow students to receive detailed, positive, and timely feedback and they can identify their strengths and weaknesses before they start working. However, there remains a question of whether university year 1 students who come from an examination-driven secondary education background are ready to respond to more formative assessments. The findings show that year 1 students are less concerned about competition in the university and more open to new teaching approaches that will allow them to improve as professionals in their major study areas.

Keywords: Formative assessment, higher education, learning styles, Confucian heritage culture.

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