Search results for: exponential growth

Authors: Chiung-Ju Huang, Yuan-Hong Ho

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This paper develops the fiscal health index of 21 local governments in Taiwan over the 1984 to 2010 period. A quantile regression analysis was used to explore the extent that economic variables, political budget cycles, and legislative checks and balances, impact different quantiles of fiscal health index for a country over a sample period of time. Our findings suggest that local governments at the lower quantile are significantly benefited from political budget cycles and the increase in central government revenues, while legislative effective checks and balances and the increase in central government expenditures have a significantly negative effect on local fiscal health. When local governments are in the upper tail of the distribution, legislative checks and balances and growth in macroeconomics have significant and adverse effects on the fiscal health of local governments. However, increases in central government revenues have significant and positive effects on the health status of local government in Taiwan.

Keywords: Fiscal health, political budget cycles, legislative checks and balances, quantile regression.

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Authors: Irina Mikajlo, Jaroslav Záhora, Helena Dvořáčková, Jaroslav Hynšt, Jakub Elbl

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Strong anthropogenic impact has uncontrolled consequences on the nature of the soil. Hence, up-to-date sustainable methods of soil state improvement are essential. Investigators provide the evidence that biochar can positively effects physical, chemical, and biological soil properties and the abundance of mycorrhizal fungi which are in the focus of this study. The main aim of the present investigation is to demonstrate the effect of two types of plant growth promoting bacteria (PGPB) inoculums along with the beech wood biochar and mineral N additives on mycorrhizal colonization. Experiment has been set up in laboratory conditions with containers filled with arable soil from the protection zone of the main water source “Brezova nad Svitavou”. Lactuca sativa (lettuce) has been selected as a model plant. Based on the obtained data, it can be concluded that mycorrhizal colonization increased as the result of combined influence of biochar and PGPB inoculums amendment. In addition, correlation analyses showed that the numbers of main groups of cultivated bacteria were dependent on the degree of mycorrhizal colonization.

Keywords: Arbuscular mycorrhiza, biochar, PGPB inoculum, soil microorganisms.

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Authors: Nazym Shedenova, Aigul Beimisheva

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The market transformation in Kazakhstan during the last two decades has essentially strengthened a gap between development of urban and rural areas. Implementation of market institutes, transition from public financing to paid rendering of social services, change of forms of financing of social and economic infrastructure have led to strengthening of an economic inequality of social groups, including growth of stratification of the city and the village. Sociological survey of urban and rural households in Almaty city and villages of Almaty region has been carried out within the international research project “Livelihoods Strategies of Private Households in Central Asia: A Rural–Urban Comparison in Kazakhstan and Kyrgyzstan" (Germany, Kazakhstan, Kyrgyzstan). The analysis of statistical data and results of sociological research of urban and rural households allows us to reveal issues of territorial development, to investigate an availability of medical, educational and other services in the city and the village, to reveal an evaluation urban and rural dwellers of living conditions, to compare economic strategies of households in the city and the village.

Keywords: Urban and rural households, social and economic infrastructure, territorial availability.

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Authors: Saad M. Howladar, Ashraf Sh. Osman, Mostafa M. Rady, Hassan S. Al-Zahrani

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The effects of soil inoculation with phosphorien-containing phosphate-dissolving bacteria (PDB) and/or magnesium (Mg) foliar application at the rates of 0, 0.5 and 1mM on growth, green pod and seed yields, and chemical constituents of Pisum sativum L. grown on a sandy calcareous soil were investigated. Results indicated that PDB and/or Mg significantly increased shoot length, number of branches plant^–1, total leaf area plant^–1 and canopy dry weight plant^–1, leaf contents of pigments, soluble sugars, free proline, nitrogen, phosphorus, potassium, magnesium, and calcium, and Ca/Na ratio, while leaf Na content was reduced. PDB and/or Mg also increased green pod and seed yields. We concluded that PDB and Mg have pronounced positive effects on Pisum sativum L. plants grown on sandy calcareous soil. PDB and Mg, therefore, have the potential to be applied for various crops to overcome the adverse effects of the newly-reclaimed sandy calcareous soils.

Keywords: Bio-P-fertilizer, Mg foliar application, Newly-reclaimed soils, Pisum sativum L.

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Authors: C. S. Paglia

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The deformation and the crystallization in a 7075-T651 friction stir weld, in particular for regions directly in contact with the mechanical action of the rotating probe, have been investigated by means of optical microscopy. The investigation enabled to identify regions of the weld differently affected by the deformation caused by the welding process. The highly deformed grains in the horizontal direction close to the plate margin were indicative of shear movements along the horizontal plane, while highly deformed grains along the plate margin in the vertical direction were indicative of vertical shear movements of opposite directions, which superimposed the shear movement along the horizontal plane. The vertical shear movements were not homogeneous through the plate thickness. The microstructure indicated that after the probe passes, the grain growth may take place under static conditions. The small grains microstructure of the nugget region, formed after the main dynamic recrystallization process, develops to an equiaxed microstructure. A material transport influenced by the rotating shoulder was also observed from the trailing to the advancing side of the weld.

Keywords: AA7075-T651, friction stir welding, deformation, crystallization.

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Authors: Fan Ye

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Adverse weather conditions, particularly those with low visibility, are critical to the driving tasks. However, the direct relationship between visibility distances and traffic flow/roadway safety is uncertain due to the limitation of visibility data availability. The recent growth of deployment of Road Weather Information Systems (RWIS) makes segment-specific visibility information available which can be integrated with other Intelligent Transportation System, such as automated warning system and variable speed limit, to improve mobility and safety. Before applying the RWIS visibility measurements in traffic study and operations, it is critical to validate the data. Therefore, an attempt was made in the paper to examine the validity and viability of RWIS visibility data by comparing visibility measurements among RWIS, airport weather stations, and weather information recorded by police in crash reports, based on Ohio data. The results indicated that RWIS visibility measurements were significantly different from airport visibility data in Ohio, but no conclusion regarding the reliability of RWIS visibility could be drawn in the consideration of no verified ground truth in the comparisons. It was suggested that more objective methods are needed to validate the RWIS visibility measurements, such as continuous in-field measurements associated with various weather events using calibrated visibility sensors.

Keywords: Low visibility, RWIS, traffic safety, visibility.

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Authors: Boonlert Watjatrakul

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Mobile marketing through mobile messaging service has highly impressive growth as it enables e-business firms to communicate with their customers effectively. Educational institutions hence start using this service to enhance communication with their students. Previous studies, however, have limited understanding of applying mobile messaging service in education. This study proposes a theoretical model to understand the drivers of students- intentions to use the university-s mobile messaging service. The model indicates that social influence, perceived control and attitudes affect students- intention to use the university-s mobile messaging service. It also provides five antecedents of students- attitudes–perceived utility (information utility, entertainment utility, and social utility), innovativeness, information seeking, transaction specificity (content specificity, sender specificity, and time specificity) and privacy concern. The proposed model enables universities to understand what students concern about the use of a mobile messaging service in universities and handle the service more effectively. The paper discusses the model development and concludes with limitations and implications of the proposed model.

Keywords: education, intention, mobile marketing, mobile messaging.

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Authors: G. Erkomaishvili

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The paper discusses mineral water consumer market and development policy in Georgia, the tools and measures, which will contribute to production of mineral waters and increase its export. The paper studies and analyses current situation in mineral water production sector as well as the factors affecting increase and reduction of its export. It’s noted that in order to gain and maintain competitive advantage, it’s necessary to provide continuous supply of high quality goods with modern design, open new distribution channels to enter new markets, carry out broad promotional activities, organize e-commerce. Economic policy plays an important role in protecting markets from counterfeit goods. The state also plays an important role in attracting foreign direct investments. Stable business environment and export oriented strategy is the basis for the country’s economic growth. Based on the research, the paper suggests the strategy for improving competitiveness of Georgian mineral waters; relevant conclusions and recommendations are provided.

Keywords: Mineral waters, consumer market for mineral waters, export of mineral waters, mineral water development policy in Georgia.

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Authors: O. O. Olubode, I. O. O. Aiyelaagbe, J. G. Bodunde

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Field study was conducted to determine the post field soil fertility status responses of pawpaw (Carica papaya L.) var. homestead selection and sunrise-solo orchards to organo-mineral fertilizer (OMF) rates applied at 10, 20 40 t/ha where both the zero t/ha OMF and NPK 15:15:15 at 50 g/plant/month served as control. The result showed that all pawpaw orchards treated with OMF rates recorded significantly (p≤0.01) higher % P, % K, Na and % organic matter in soil compared to applied NPK which recorded lower Na. However, while orchards plated with sole pawpaw were higher in soil bulk density (SBD), orchards with homestead mixture were lower in SBD and significantly lower % organic matter compared to obtainable under sunrise crop mixture which recorded lower Na and Mg. In conclusion, as a result of loosening effect on soil particles, the homestead pawpaw probably due to more rooting activities as well as the addition of organic fertilizer to soils both had significant influence leading to lower SBD. 

Keywords: Carica papaya (L), growth and yield, organo-mineral fertilizer, soil fertility status.

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Authors: Maia Margvelashvili, Kakhaber Cheishvili, Ineza Vatsadze

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In Capitalism all economic activity rests upon a set of core institutional foundations, main from which are privately owned capital assets and profit. How these core institutional foundations are working in former soviet countries, in particular in Travel and Tourism Industry of Georgia? The role of Travel and Tourism as a key pillar of economic growth is being increasingly recognized by governments in all regions of the world. For the last few years Georgia succeeded in the World Bank and IFC “Doing Business” rankings. Despite of that, during decades totally different statistical data of the tourism sector were provided by the different State bodies; economic parameters were published few, or not published at all. The frequency and extent of property rights violation in Georgia has repeatedly been the subject of concern for the last decade. Total value of abrogated by the former Georgian Government private property is estimated approximately in US$4-5 billion. Thus, if economic profitability is unknown and property rights are not protected – that means that the main institutional foundations of capitalism in Georgia, are not working properly yet, that cause management problems at all levels of the national Travel and Tourism industry of Georgia.

Keywords: Institutional foundations of capitalism, Tourism management, Transition stage.

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Authors: Mustapha Shitu Suleiman, Francis Neshamba, Nestor Valero-Silva

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Small businesses are considered as engine of economic growth, contributing to employment generation, wealth creation, and poverty alleviation and food security in both developed and developing countries. Nigeria is facing many socio-economic problems and it is believed that by supporting small business development, as propellers of new ideas and more effective users of resources, often driven by individual creativity and innovation, Nigeria would be able to address some of its economic and social challenges, such as unemployment and economic diversification. Using secondary literature, this paper examines the role small businesses can play in the creation of jobs in North-West Nigeria to overcome issues of unemployment, which is the most devastating economic challenge facing the region. Most studies in this area have focused on Nigeria as a whole and only a few studies provide a regional focus, hence, this study will contribute to knowledge by filling this gap by concentrating on North-West Nigeria. It is hoped that with the present administration’s determination to improve the economy, small businesses would be used as vehicles for diversification of the economy away from crude oil to create jobs that would lead to a reduction in the country’s high unemployment level.

Keywords: Job creation, North-West Nigeria, small business, unemployment.

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Authors: Manisha Chaudhary, Joydip Dhar, Govind Prasad Sahu

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A mathematical model is proposed considering the forest biomass density B(t), density of wood based industries W(t) and density of synthetic industries S(t). It is assumed that the forest biomass grows logistically in the absence of wood based industries, but depletion of forestry biomass is due to presence of wood based industries. The growth of wood based industries depends on B(t), while S(t) grows at a constant rate, independent of B(t). Further there is a competition between W(t) and S(t) according to market demand. The proposed model has four ecologically feasible steady states, namely, E1: forest biomass free and wood industries free equilibrium; E2: wood industries free equilibrium and two coexisting equilibria E∗1 , E∗2 . Behavior of the system near all feasible equilibria is analyzed using the stability theory of differential equations. In the proposed model, the natural depletion rate h1 is a crucial parameter and system exhibits Hopf-bifurcation about the non-trivial equilibrium with respect to h1. The analytical results are verified using numerical simulation.

Keywords: A mathematical model, Competition between wood based and synthetic industries, Hopf-bifurcation, Stability analysis.

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Authors: Z. M. Shareefdeen, A. Aidan, W.Ahmed, M. B. Khatri, M. Islam, R. Lecheheb, F. Shams

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Air emissions from waste treatment plants often consist of a combination of Volatile Organic Compounds (VOCs) and odors. Hydrogen sulfide is one of the major odorous gases present in the waste emissions coming from municipal wastewater treatment facilities. Hydrogen sulfide (H2S) is odorous, highly toxic and flammable. Exposure to lower concentrations can result in eye irritation, a sore throat and cough, shortness of breath, and fluid in the lungs. Biofiltration has become a widely accepted technology for treating air streams containing H2S. When compared with other nonbiological technologies, biofilter is more cost-effective for treating large volumes of air containing low concentrations of biodegradable compounds. Optimization of biofilter media is essential for many reasons such as: providing a higher surface area for biofilm growth, low pressure drop, physical stability, and good moisture retention. In this work, a novel biofilter media is developed and tested at a pumping station of a municipality located in the United Arab Emirates (UAE). The media is found to be very effective (>99%) in removing H2S concentrations that are expected in pumping stations under steady state and shock loading conditions.

Keywords: biofilter media, hydrogen sulphide, pumping station, biofiltration

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Authors: Suresh Shirgave, Prakash Kulkarni, José Borges

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The continuous growth in the size of the World Wide Web has resulted in intricate Web sites, demanding enhanced user skills and more sophisticated tools to help the Web user to find the desired information. In order to make Web more user friendly, it is necessary to provide personalized services and recommendations to the Web user. For discovering interesting and frequent navigation patterns from Web server logs many Web usage mining techniques have been applied. The recommendation accuracy of usage based techniques can be improved by integrating Web site content and site structure in the personalization process.

Herein, we propose semantically enriched Web Usage Mining method for Personalization (SWUMP), an extension to solely usage based technique. This approach is a combination of the fields of Web Usage Mining and Semantic Web. In the proposed method, we envisage enriching the undirected graph derived from usage data with rich semantic information extracted from the Web pages and the Web site structure. The experimental results show that the SWUMP generates accurate recommendations and is able to achieve 10-20% better accuracy than the solely usage based model. The SWUMP addresses the new item problem inherent to solely usage based techniques.

Keywords: Prediction, Recommendation, Semantic Web Usage Mining, Web Usage Mining.

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Authors: K. Uteulin, S. Mukhambetzhanov, I. Rakhimbaev

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This experiment was performed to optimize the medium for tissue culture of Taraxacum kok-saghyz Rodin. Different tissue culture approaches such as shoot regeneration from seed, callus formation from leaf explants and plant regeneration from callus were investigated in this study. All the explants were cultured on MS basal medium supplemented with 20g/l sucrose, 7g/l agar and different plant growth regulators. Seeds of Taraxacum kok-saghyzwere cultured on media containing different levels of BA and 2,4-D (0.5, 1.0 and 3.0mg/L) to direct shoot regeneration study. Leaf explants were cultured in different combination of BA (at three levels: 0.5, 1.0 and 3.0mg/L) and zeatin (at two levels: 0.5 and 1.0mg/L) to examine callus formation. After the callus formation the formed calli were cultured on different combinations of BA and NAA for shoot regeneration. BA at three levels (0.5 and 1.0 and 3.0mg/L) and NAA at two levels (0.5 and 1.0mg/L) in all possible combinations were used for shoot regeneration from callus. The results showed that the treatment containing 1.0mg/L 2,4-D in combination with 1.0mg/L BA was found to be the best one for shoot regeneration from seeds. The treatment with 1.0mg/L BA in combination with 1.0mg/L zeatin were found to be suitable treatments for callus production from leaf explants, as well. Moreover, 0.5mg/L BA alone or in combination with 1.0mg/L NAA were found to be the best treatments for shoot regeneration from callus.

Keywords: Taraxacum kok-saghyz Rodin., shoot regeneration, callus.

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Authors: Davinder Singh, Jaimal Singh Khamba, Tarun Nanda

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MSMEs are regarded as the sunrise sector of the Indian economy in view of its large potential for growth and likely socio economic impact specifically on employment and income generation. In today’s competitive business environment, global competition forces companies to continuously seek ways of improving their products and services. The pressure on organizations to adapt to new technologies and external threats requires resourcefulness, creativity and innovation. Market has become more open, competitive and customers more demanding. Without continuous technology innovation, no organization can ever remain competitive. Innovations reflect a critical way in which organizations respond to either technological or market challenges. The need of the market is to deliver high quality products through continuous changing in features in product, improve existing products, reduce their cost, and improve employee skills, training, technology infrastructure and financial policies. Therefore, the key factor of organization’s ability to change is innovation. The study presents a detailed review of literature on the role of technology innovation in improving manufacturing performance of industries.

Keywords: Competitive, Manufacturing performance, MSMEs, Technological Innovation.

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Authors: Zakaria Smahi, Khadidja Remaoun, Fatima Achouri

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Bir El Djir is an important coastal township in Oran department, located at 450 Km far away from Algiers on northwest of Algeria. In this coastal area, the urban sprawl is one of the main problems that reduce the limited highly fertile land. So, using the remote sensing and GIS technologies have shown their great capabilities to solve many earth resources issues. The aim of this study is to produce land use and cover map for the studied area at varied periods to monitor possible changes that may occurred, particularly in the urban areas and subsequently predict likely changes. For this, two spatial images SPOT and Landsat satellites from 1987 and 2014 respectively were used to assess the changes of urban expansion and encroachment during this period with photo-interpretation and GIS approach. The results revealed that the town of Bir El Djir has shown a highest growth rate in the period 1987-2014 which is 1201.5 hectares in terms of area. These expansions largely concern the new real estate constructions falling within the social and promotional housing programs launched by the government. The most urban expansion is characterized by the new construction in the form of spontaneous or peripheral precarious habitat, but also unstructured slums settled especially in the southeastern part of town.

Keywords: Urban expansion, Remote Sensing, Photointerpretation, Spatial dynamics.

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Authors: Mikhail Vladimirovich Deryabin, Morten Willatzen

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In this work, we address theoretically the influence of red and white Gaussian noise for electronic energies and eigenstates of cylindrically shaped quantum dots. The stochastic effect can be imagined as resulting from crystal-growth statistical fluctuations in the quantum-dot material composition. In particular we obtain analytical expressions for the eigenvalue shifts and electronic envelope functions in the k . p formalism due to stochastic variations in the confining band-edge potential. It is shown that white noise in the band-edge potential leaves electronic properties almost unaffected while red noise may lead to changes in state energies and envelopefunction amplitudes of several percentages. In the latter case, the ensemble-averaged envelope function decays as a function of distance. It is also shown that, in a stochastic system, constant ensembleaveraged envelope functions are the only bounded solutions for the infinite quantum-wire problem and the energy spectrum is completely discrete. In other words, the infinite stochastic quantum wire behaves, ensemble-averaged, as an atom.

Keywords: cylindrical quantum dots, electronic eigen energies, red and white Gaussian noise, ensemble averaging effects.

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Authors: Ilda Muçmataj, Anjeza Liçenji, Borana Kalemi

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Copyright and related rights have been pivotal in driving the economic growth of nations worldwide and fostering culture and new forms of entertainment. The introduction of the internet and technological advancement has significantly expanded the opportunities for creators and rights holders to promote their works and boost their revenues. However, this digital era has also brought about complex challenges, leading to a more extensive range of copyright infringement, primarily due to the substantial surge in piracy and counterfeiting. Despite being reported internationally, the mechanisms to tackle and the responsibility for enforcing copyright infringements often remain rooted in national jurisdictions, resulting in a gap between the scale of the problem and the efficacy of enforcement measures. Thus, it is essential to ensure adequate legal protection, a vital safeguard for authors' economic and moral interests, information security, innovative development promotion, and intellectual creativity preservation. This paper describes Albanian criminal law-based copyright enforcement legislation, focusing on doctrinal guidance and practical judicial considerations. Lastly, the paper offers recommendations for enhancing copyright protection and related rights.

Keywords: Author, copyright infringement, copyright, criminal liability, intellectual property, piracy.

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Authors: Mohammad Reza Ayatollahzadeh Shirazi, Pooya Jaferian, Golnaz Elahi, Hamid Baghi, Babak Sadeghian

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The world is moving rapidly toward the deployment of information and communication systems. Nowadays, computing systems with their fast growth are found everywhere and one of the main challenges for these systems is increasing attacks and security threats against them. Thus, capturing, analyzing and verifying security requirements becomes a very important activity in development process of computing systems, specially in developing systems such as banking, military and e-business systems. For developing every system, a process model which includes a process, methods and tools is chosen. The Rational Unified Process (RUP) is one of the most popular and complete process models which is used by developers in recent years. This process model should be extended to be used in developing secure software systems. In this paper, the Requirement Discipline of RUP is extended to improve RUP for developing secure software systems. These proposed extensions are adding and integrating a number of Activities, Roles, and Artifacts to RUP in order to capture, document and model threats and security requirements of system. These extensions introduce a group of clear and stepwise activities to developers. By following these activities, developers assure that security requirements are captured and modeled. These models are used in design, implementation and test activitie

Keywords:

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Authors: E. Movahednejad, F. Ommi

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Droplet size distributions in the cold spray of a fuel are important in observed combustion behavior. Specification of droplet size and velocity distributions in the immediate downstream of injectors is also essential as boundary conditions for advanced computational fluid dynamics (CFD) and two-phase spray transport calculations. This paper describes the development of a new model to be incorporated into maximum entropy principle (MEP) formalism for prediction of droplet size distribution in droplet formation region. The MEP approach can predict the most likely droplet size and velocity distributions under a set of constraints expressing the available information related to the distribution. In this article, by considering the mechanisms of turbulence generation inside the nozzle and wave growth on jet surface, it is attempted to provide a logical framework coupling the flow inside the nozzle to the resulting atomization process. The purpose of this paper is to describe the formulation of this new model and to incorporate it into the maximum entropy principle (MEP) by coupling sub-models together using source terms of momentum and energy. Comparison between the model prediction and experimental data for a gas turbine swirling nozzle and an annular spray indicate good agreement between model and experiment.

Keywords: Droplet, instability, Size Distribution, Turbulence, Maximum Entropy

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Authors: Pallabi Kalita, Hui Tag, H. N. Sarma, A. K. Das.

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Wild edible food plants contain a number of organic phytochemical that have been linked to the promotion of good health. These plants used by the local people of Arunachal Pradesh (Northeast India) are found to have high nutritional potential to maintain general balance diet. A study was conducted to evaluate the nutritional potential of five commonly found, unexplored wild food plants namely, Piper pedicellatum C. DC (leaves), Gonostegia hirta (Blume ex Hassk.) Miq. (leaves), Mussaenda roxburghii Hook.f (leaves), Solanum spirale Roxb. (leaves and fruits) and Cyathea spinulosa Wall. ex Hook. (pith portion and tender rachis) from East Siang District of Arunachal Pradesh Northeast (India) for ascertaining their suitability for utilization as supplementary food. Results of study revealed that P. pedicellatum, C. spinulosa, and S. spirale (leaves) are the most promising species which have high nutritional content out of the five wild food plants investigated which is required for the normal growth and development of human.

Keywords: Wild edible plants, Gross energy, Gonostegia hirta, Cyathea spinulosa,

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Authors: Jorge A. Schiavon

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This article analyzes the international relations of sub-State governments (IRSSG) in Mexico. It aims to answer five questions: 1) What explains the recent and dramatic increase in their international activities? 2) What is the impact of federalism on the foreign affairs of the federal units? 3) What are the levels or degrees of IRSSG and how have they changed over the last years? 4) How do Mexican federal units institutionalize their international activities? 5) What are the perceptions and capacities of the federal units in their internationalization process? The first section argues that the growth in the IRSSG is generated by growing interdependence and globalization in the international system, and democratization, decentralization and structural reform in the national arena. The second section sustains that the renewed Mexican federalism has generated the incentives for SSG to participate more intensively in international affairs. The third section defends that there is a wide variation in their degree of international participation, which is measured in three moments in time (2004 2009 and 2014), and explains how this activity has changed in the last decade. The fourth section studies the institutionalization of the IRSSG in Mexico through the analysis of Inter-Institutional Agreements (IIA). Finally, the last section concentrates in explaining the perceptions and capacities of Mexican sub-State governments to conduct international relations.

Keywords: Federalism, foreign policy, international relations of sub-state governments, paradiplomacy, Mexico.

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Authors: Shibly Abdullah

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This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.

Keywords: Accounting, Islamic accounting, conventional accounting, corporate reporting.

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Authors: A. Hani

Abstract:

In recent decades with the development of technology and lack of food sources, sewage sludge in production of human foods is inevitable. Various sources of municipal and industrial sewage sludge that is produced can provide the requirement of plant nutrients. Soils in arid, semi-arid climate of central Iran that most affected by water drainage, iron and zinc deficiencies, using of sewage sludge is helpful. Therefore, the aim of this study is investigation of sewage sludge and manure application on Ni, Pb and Cd uptake by Savory. An experiment in a randomized complete block design with three replications was performed. Sewage sludge treatments consisted of four levels, control, 15, 30, 80 tons per hectares; the manure was used in four levels of control, 20, 40 and 80 tons per hectare. Results showed that the wet and dry weights was not affected by sewage sludge using, while, manure has significant effect on them. The effect of sewage sludge on the cadmium and lead concentrations were significant. Interactions of sewage sludge and manure on dry weight values were not significant. Compare mean analysis showed that increasing the amount of sewage sludge had no significant effect on cadmium concentration and it reduced when sewage sludge usage increased. This is probably due to increased plant growth and reduced concentrations of these elements in the plant.

Keywords: Savory, lead, cadmium, sewage sludge, manure.

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Authors: Hoda Zolfagharnejad, Behnam Kamkar, Omid Abdi

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Crop coefficient (Kc) is an important factor contributing to estimation of evapotranspiration, and is also used to determine the irrigation schedule. This study investigated and determined the monthly Kc of winter wheat (Triticum aestivum L.) using five vegetation indices (VIs): Normalized Difference Vegetation Index (NDVI), Difference Vegetation Index (DVI), Soil Adjusted Vegetation Index (SAVI), Infrared Percentage Vegetation Index (IPVI), and Ratio Vegetation Index (RVI) of four basins in Golestan province, Iran. 14 Landsat-8 images according to crop growth stage were used to estimate monthly Kc of wheat. VIs were calculated based on infrared and near infrared bands of Landsat 8 images using Geographical Information System (GIS) software. The best VIs were chosen after establishing a regression relationship among these VIs with FAO Kc and Kc that was modified for the study area by the previous research based on R² and Root Mean Square Error (RMSE). The result showed that local modified SAVI with R²= 0.767 and RMSE= 0.174 was the best index to produce monthly wheat Kc maps.

Keywords: Crop coefficient, remote sensing, vegetation indices, wheat.

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Authors: Sabita Rani Sahoo, A.Mishra

Abstract:

Delamination between layers in composite materials is a major structural failure. The delamination resistance is quantified by the critical strain energy release rate (SERR). The present investigation deals with the strain energy release rate of two woven fabric composites. Materials used are made of two types of glass fiber (360 gsm and 600 gsm) of plain weave and epoxy as matrix. The fracture behavior is studied using the mode I, double cantilever beam test and the mode II, end notched flexure test, in order to determine the energy required for the initiation and growth of an artificial crack. The delamination energy of these two materials is compared in order to study the effect of weave and reinforcement on mechanical properties. The fracture mechanism is also analyzed by means of scanning electron microscopy (SEM). It is observed that the plain weave fabric composite with lesser strand width has higher inter laminar fracture properties compared to the plain weave fabric composite with more strand width.

Keywords: Glass- epoxy composites, Fracture Tests: mode I (DCB) and mode II (ENF), Delamination, Calculation of strain energy release rate, SEM Analysis

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Authors: A. R. Shahani, E. Mahdavi, M. Amidpour

Abstract:

Environment-assisted cracking (EAC) is one of the most serious causes of structural failure over a broad range of industrial applications including offshore structures. In EAC condition there is not a definite relation such as Paris equation in Linear Elastic Fracture Mechanics (LEFM). According to studying and searching a lot what the researchers said either a material has contact with hydrogen or any other corrosive environment, phenomenon of electrical and chemical reactions of material with its environment will be happened. In the literature, there are many different works to consider fatigue crack growing and solve it but they are experimental works. Thus, in this paper, authors have an aim to evaluate mathematically the pervious works in LEFM. Obviously, if an environment is more sour and corrosive, the changes of stress intensity factor is more and the calculation of stress intensity factor is difficult. A mathematical relation to deal with the stress intensity factor during the diffusion of sour environment especially hydrogen in a marine pipeline is presented. By using this relation having and some experimental relation an analytical formulation will be presented which enables the fatigue crack growth and critical crack length under cyclic loading to be predicted. In addition, we can calculate KSCC and stress intensity factor in the pipeline caused by EAC.

Keywords: Embrittlement, Fracture mechanics, Hydrogen diffusion, Stress intensity factor.

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Authors: Tingke Wu, Yaping Huang

Abstract:

Many cities in China have been experiencing serious urban sprawl since the 1980s, which pose great challenges to a country with scare cultivated land and huge population. Because of different social and economic context and development stage, driving forces of urban sprawl in China are quite different from developed countries. Therefore, it is of great importance to probe into urban sprawl driving mechanism in Chinese context. By a comparison study of the background and features of urban sprawl between China and developed countries, this research establishes an analytical framework for sprawl dynamic mechanism in China. By literature review and analyzing data from national statistical yearbook, it then probes into the driving mechanism and the primary cause of urban sprawl. The results suggest that population increase, economic growth, traffic and information technology development lead to rapid expansion of urban space; defects of land institution and lack of effective guidance give rise to low efficiency of urban land use. Moreover, urban sprawl is ultimately attributed to imperfections of policy and institution. On this basis, this research puts forward several sprawl control strategies in Chinese context.

Keywords: China, driving forces, driving mechanism, land institution, urban expansion, urban sprawl.

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Authors: Mehmet Altinoz

Abstract:

Enterprises need a strategic plan to retain their skillful employees and provide their career management, sustain their existence, to have growth and leadership qualities, to reach the objectives to increase the value of the enterprise and to not to be affected from changing demographic structure. In the cases when the long term career expectations of skillful employees are in integrity with the enterprise’s interests, skill management process is directly related to the career management. With a long term plan, the enterprises should cover the labor force need that may arise in the future by using systematic career development programs and be prepared against developments for all times. Skill management is considered as a practice with which career mobility is planned for the skillful employee to be prepared for high level positions. Career planning is the planning of an employee’s progress or promotion within an organization for which he works by developing his knowledge, skills, abilities and motives. Career planning is considered as an individual’s planning his future and the position which he wants to have, the area which he want to work in, the objectives which he want to reach. With the aim of contributing the abovementioned discussion process, career management concept and its perception manner are examined in this study in a comparative manner.

Keywords: Skill management, career management, skill, back up, human resources management.

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