Search results for: Islamic accounting

Authors: Svetlana Saksonova

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Every commercial bank optimises its asset portfolio depending on the profitability of assets and chosen or imposed constraints. This paper proposes and applies a stylized model for optimising banks' asset and liability structure, reflecting profitability of different asset categories and their risks as well as costs associated with different liability categories and reserve requirements. The level of detail for asset and liability categories is chosen to create a suitably parsimonious model and to include the most important categories in the model. It is shown that the most appropriate optimisation criterion for the model is the maximisation of the ratio of net interest income to assets. The maximisation of this ratio is subject to several constraints. Some are accounting identities or dictated by legislative requirements; others vary depending on the market objectives for a particular bank. The model predicts variable amount of assets allocated to loan provision.

Keywords: asset structure, commercial bank, model, optimisation

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Authors: A. Beheshti, S. Salkhordeh, H. Amini

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Based on statistics released by Islamic Republic of Iran Police (IRIP), from among the total 9555 motorcycle accidents that happened in 2007, 857 riders died and 11219 one got injured. If we also consider the death toll and injuries of other vehicles' accidents resulted from traffic violation by motorcycle riders, then paying attention to the motorcycle accidents seems to be very necessary. Therefore, in this study we tried to investigate the traits and issues related to production, application, and training, along with causes of motorcycle accidents from 4 perspectives of road, human, environment and vehicle and also based on statistical and geographical analysis of accident-sheets prepared by Iran Road Patrol Department (IRPD). Unfamiliarity of riders with regulations and techniques of motorcycling, disuse of safety equipments, inefficiency of roads and design of junctions for safe trafficking of motorcycles and finally the lack of sufficient control of responsible organizations are among the major causes which lead to these accidents.

Keywords: Motorcycle, Motorcycle riders, Road accidents, Statistical analysis of accidents.

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Authors: Prateep Wajeetongratana

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The purpose of this research was to study the influence of learning efficiency on local accountants’ job performance effectiveness. This paper drew upon the survey data collected from 335 local accountants survey conducted at Nakhon Ratchasima province, Thailand. The statistics utilized in this paper included percentage, mean, standard deviation, and regression analysis. The findings revealed that the majority of samples were between 31-40 years old, married, held an undergraduate degree, and had an average income between 10,000-15,000 baht. The majority of respondents had less than five years of accounting experience and worked for local administrations. The overall learning efficiency score was in the highest level while the local accountants’ job performance effectiveness score was also in the high level. The hypothesis testing’s result disclosed that learning efficiency factors which were knowledge, Skill, and Attitude had an influence on local accountants’ job the performance effectiveness.

Keywords: Accountants, Leaning Efficiency, Performance Effectiveness.

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Authors: M. Sarai Atab, A. Smallbone, A. P. Roskilly

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A thermodynamic study is performed on the Reverse Osmosis (RO) desalination process for brackish water. The detailed RO model of thermodynamics properties with and without an energy recovery device was built in Simulink/MATLAB and validated against reported measurement data. The efficiency of desalination plants can be estimated by both the first and second laws of thermodynamics. While the first law focuses on the quantity of energy, the second law analysis (i.e. exergy analysis) introduces quality. This paper used the Main Outfall Drain in Iraq as a case study to conduct energy and exergy analysis of RO process. The result shows that it is feasible to use energy recovery method for reverse osmosis with salinity less than 15000 ppm as the exergy efficiency increases twice. Moreover, this analysis shows that the highest exergy destruction occurs in the rejected water and lowest occurs in the permeate flow rate accounting 37% for 4.3% respectively.

Keywords: Brackish water, exergy, irrigation, reverse osmosis.

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Authors: Wan Norhasniah Wan Husin, Mohd Ridhuan Tee Abdullah

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Towards the end of 19th century, the discovery of tin and the growing importance of rubber, had led Malaya to once again become the centre of attraction to western colonization, which later on caused the region to be influxed by cheap labour from China and India. One of the factors which attracted the alien communities was the characteristics of social relation offered by the Malays. If one analyzes the history of social relation of the Malays either among themselves or their relation with alien communities, it is apparent that the community places high regards to values such as tolerant, cooperative, respectful and helpful with each other. In fact, all these values are deeply rooted in the value of 'budi'. With the arrival of Islam, the value of 'budi' had been well assimilated with Islamic values thus giving birth to the value of 'budi-Islam'. Through 'budi- Islam', the Malay conducted their dealings with British as well the other communities during the time of peace or conflict. This value is well nurtured due to the geographical circumstances like the fertile, naturally rich land and bountiful marine life. Besides, a set of Malay customs known as 'adat' custom contributed in enhancing the values of budi.

Keywords: Adat System, budi and Islam, Chinese community, Malay community

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Authors: Dhahri Maher, Aouinet Hana

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The presence of bubbles in the boundary layer introduces corrections into the log law, which must be taken into account. In this work, a logarithmic wall law was presented for bubbly two phase flows. The wall law presented in this work was based on the postulation of additional turbulent viscosity associated with bubble wakes in the boundary layer. The presented wall law contained empirical constant accounting both for shear induced turbulence interaction and for non-linearity of bubble. This constant was deduced from experimental data. The wall friction prediction achieved with the wall law was compared to the experimental data, in the case of a turbulent boundary layer developing on a vertical flat plate in the presence of millimetric bubbles. A very good agreement between experimental and numerical wall friction prediction was verified. The agreement was especially noticeable for the low void fraction when bubble induced turbulence plays a significant role.

Keywords: Bubbly flows, log law, boundary layer.

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Authors: Ying-Chuan Chen, Shuen-Tai Wang

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Security is an interesting and significance issue for popular virtual platforms, such as virtualization cluster and cloud platforms. Virtualization is the powerful technology for cloud computing services, there are a lot of benefits by using virtual machine tools which be called hypervisors, such as it can quickly deploy all kinds of virtual Operating Systems in single platform, able to control all virtual system resources effectively, cost down for system platform deployment, ability of customization, high elasticity and high reliability. However, some important security problems need to take care and resolved in virtual platforms that include terrible viruses, evil programs, illegal operations and intrusion behavior. In this paper, we present useful Intrusion Detection Mechanism (IDM) software that not only can auto to analyze all system-s operations with the accounting journal database, but also is able to monitor the system-s state for virtual platforms.

Keywords: security, cluster, cloud, virtualization, virtual machine, virus, intrusion detection

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Authors: Omar Alshehri, Vic Lally

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This paper examined the attitudes of using social media tools to support learning at a university in Saudi Arabia. Moreover, it investigated the students’ current usage of these tools and examined the barriers they could face during the use of social media tools in the education process. Participants in this study were 42 university students. A web-based survey was used to collect data for this study. The results indicate that all of the students were familiar with social media and had used at least one type of social media for learning. It was found out that all students had very positive attitudes towards the use of social media and welcomed using these tools as a supplementary to the curriculum. However, the results indicated that the major barriers to using these tools in learning were distraction, opposing Islamic religious teachings, privacy issues, and cyberbullying. The study recommended that this study could be replicated at other Saudi universities to investigate factors and barriers that might affect Saudi students’ attitudes toward using social media to support learning.

Keywords: Saudi Arabia, social media, benefits of social media use, barriers to social media use, higher education.

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Authors: Chengli Liu, C. K. M. Lee

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The tradition competitive newsvendor game assumes decision makers are rational. However, there are behavioral biases when people make decisions, such as loss aversion, mental accounting and overconfidence. Overestimation of a subject’s own performance is one type of overconfidence. The objective of this research is to analyze the impact of the overestimated demand in the newsvendor competitive game with two players. This study builds a competitive newsvendor game model where newsvendors have private information of their demands, which is overestimated. At the same time, demands of each newsvendor forecasted by a third party institution are available. This research shows that the overestimation leads to demand steal effect, which reduces the competitor’s order quantity. However, the overall supply of the product increases due to overestimation. This study illustrates the boundary condition for the overestimated newsvendor to have the equilibrium order drop due to the demand steal effect from the other newsvendor. A newsvendor who has higher critical fractile will see its equilibrium order decrease with the drop of estimation level from the other newsvendor.

Keywords: Bias, competitive newsvendor, Nash equilibrium, overestimation.

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Authors: Phusit Phukamchanoad

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This research was to analyze personality’s activities based on sufficiency economy philosophy of people and community leaders in urban communities. The data were collected through questionnaires administered to 392 people and interviewed with community leaders. It was found that most people revealed that their lives depend on activities in accordance with the sufficiency economy philosophy in high level especially, being honest and aware on sufficiency, occupations, peacefulness in the community leaders’ side, they reported on extravagant reduction, planting home vegetable garden, having household accounting, expense planning by dividing into 3 categories; 1) saving for illness cover 2) saving for business cover, and 3) household daily expense. The samples were also adjusted their livings quite well with the rapid change of urbanization. Although those people have encountered with any hardships, their honesty in occupations and awareness on sufficiency remain to survive happily.

Keywords: Sufficiency Economy Philosophy, individual and household activities, urban community.

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Authors: Laleh Yerushalmi, Fariborz Haghighat, Maziar Bani Shahabadi

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The estimation of overall on-site and off-site greenhouse gas (GHG) emissions by wastewater treatment plants revealed that in anaerobic and hybrid treatment systems greater emissions result from off-site processes compared to on-site processes. However, in aerobic treatment systems, onsite processes make a higher contribution to the overall GHG emissions. The total GHG emissions were estimated to be 1.6, 3.3 and 3.8 kg CO2-e/kg BOD in the aerobic, anaerobic and hybrid treatment systems, respectively. In the aerobic treatment system without the recovery and use of the generated biogas, the off-site GHG emissions were 0.65 kg CO2-e/kg BOD, accounting for 40.2% of the overall GHG emissions. This value changed to 2.3 and 2.6 kg CO2-e/kg BOD, and accounted for 69.9% and 68.1% of the overall GHG emissions in the anaerobic and hybrid treatment systems, respectively. The increased off-site GHG emissions in the anaerobic and hybrid treatment systems are mainly due to material usage and energy demand in these systems. The anaerobic digester can contribute up to 100%, 55% and 60% of the overall energy needs of plants in the aerobic, anaerobic and hybrid treatment systems, respectively.

Keywords: On-site and off-site greenhouse gas (GHG)emissions, wastewater treatment plants, biogas recovery

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Authors: Aritras Roy, Rinku Mukherjee

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The current study couples a quasi-steady Vortex Lattice Method and a camber correcting technique, ‘Decambering’ for unsteady post-stall flow prediction. The wake is force-free and discrete such that the wake lattices move with the free-stream once shed from the wing. It is observed that the time-averaged unsteady coefficient of lift sees a relative drop at post-stall angles of attack in comparison to its steady counterpart for some angles of attack. Multiple solutions occur at post-stall and three different algorithms to choose solutions in these regimes show both unsteadiness and non-convergence of the iterations. The distribution of coefficient of lift on the wing span also shows sawtooth. Distribution of vorticity changes both along span and in the direction of the free-stream as the wake develops over time with distinct roll-up, which increases with time.

Keywords: Post-stall, unsteady, wing, aerodynamics.

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Authors: O. Starineca, I. Voronchuk

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Human Resources (HR) selection and training have various implementation possibilities depending on an organization’s abilities and peculiarities. We propose to base HR selection and training decisions about on a competence-based approach. HR selection and training of employees are topical as there is room for improvement in this field; therefore, the aim of the research is to propose rational decision-making approaches for an organization HR selection and training choice. Our proposals are based on the training development and competence-based selection approaches created within previous researches i.e. Analytic-Hierarchy Process (AHP) and Linear Programming. Literature review on non-formal education, competence-based selection, AHP form our theoretical background. Some educational service providers in Latvia offer employees training, e.g. motivation, computer skills, accounting, law, ethics, stress management, etc. that are topical for Public Administration. Competence-based approach is a rational base for rational decision-making in both HR selection and considering HR training.

Keywords: Competence-based selection, human resource, training, decision-making.

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Authors: Ratchada Sopakayang, Gerhard A. Holzapfel

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In this study, a new constitutive model is developed to describe the hyperelastic behavior of collagenous tissues with a parallel arrangement of collagen fibers such as ligaments and tendons. The model is formulated using a continuum approach incorporating the structural changes of the main tissue components: collagen fibers, proteoglycan-rich matrix and fiber-matrix interaction. The mechanical contribution of the interaction between the fibers and the matrix is simply expressed by a coupling term. The structural change of the collagen fibers is incorporated in the constitutive model to describe the activation of the fibers under tissue straining. Finally, the constitutive model can easily describe the stress-stretch nonlinearity which occurs when a ligament/tendon is axially stretched. This study shows that the interaction between the fibers and the matrix contributes to the mechanical tissue response. Therefore, the model may lead to a better understanding of the physiological mechanisms of ligaments and tendons under axial loading.

Keywords: Hyperelasticity, constitutive model, fiber-matrix interaction, ligament, tendon.

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Authors: Fury Khristianty Fitriyah

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This study aims to identify the extent of the role of the Satuan Pengawas Intern (Internal Audit Unit) in detecting and preventing fraud in public universities in West Java under the Ministry of Research, Technology and Higher Education. The research method applied was a qualitative case study approach, while the unit of analysis for this study is the Internal Audit Unit at each public university. Results of this study indicate that the Internal Audit Unit is able to detect and prevent fraud within a public university environment by means of red flags to mark accounting anomalies. These stem from inaccurate budget planning that prompts inappropriate use of funds, exacerbated by late disbursements of funds, which potentially lead to fictitious transactions, and discrepancies in recording state-owned assets into a state property management system (SIMAK BMN), which, if not conducted properly, potentially causes loss to the state.

Keywords: Internal Audit Unit, efficiency, fraud, public university.

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Authors: Alhamdi Alfi Fajri

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The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.

Keywords: Fair value, PSAK No. 55, PSAK No. 60, information asymmetry, banks.

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Authors: M. Aruna, V. Dhanalaksmi

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Inconel 718, a nickel based super-alloy is an extensively used alloy, accounting for about 50% by weight of materials used in an aerospace engine, mainly in the gas turbine compartment. This is owing to their outstanding strength and oxidation resistance at elevated temperatures in excess of 5500 C. Machining is a requisite operation in the aircraft industries for the manufacture of the components especially for gas turbines. This paper is concerned with optimization of the surface roughness when turning Inconel 718 with cermet inserts. Optimization of turning operation is very useful to reduce cost and time for machining. The approach is based on Response Surface Method (RSM). In this work, second-order quadratic models are developed for surface roughness, considering the cutting speed, feed rate and depth of cut as the cutting parameters, using central composite design. The developed models are used to determine the optimum machining parameters. These optimized machining parameters are validated experimentally, and it is observed that the response values are in reasonable agreement with the predicted values.

Keywords: Inconel 718, Optimization, Response Surface Methodology (RSM), Surface roughness

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Authors: Romain Ben Taleb, Aurélie Montarnal, Matthieu Lauras, Mathieu Dahan, Romain Miclo

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To be competitive and sustainable, any company has to maximize its value. However, unlike listed companies that can assess their values based on market shares, most Small and Medium Enterprises (SMEs) which are non-listed cannot have direct and live access to this critical information. Traditional accounting reports only give limited insights to SME decision-makers about the real impact of their day-to-day decisions on the company’s performance and value. Most of the time, an SME’s financial valuation is made one time a year as the associated process is time and resource-consuming, requiring several months and external expertise to be completed. To solve this issue, we propose in this paper a value-oriented metamodel that enables real-time and dynamic assessment of the SME’s value based on the large definition of their assets. These assets cover a wider scope of resources of the company and better account for immaterial assets. The proposal, which is illustrated in a case study, discusses the benefits of incorporating assets in the SME valuation.

Keywords: SME, metamodel, decision support system, financial valuation.

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Authors: A. Saghaei, R. Ghasemi

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Through 1980s, management accounting researchers described the increasing irrelevance of traditional control and performance measurement systems. The Balanced Scorecard (BSC) is a critical business tool for a lot of organizations. It is a performance measurement system which translates mission and strategy into objectives. Strategy map approach is a development variant of BSC in which some necessary causal relations must be established. To recognize these relations, experts usually use experience. It is also possible to utilize regression for the same purpose. Structural Equation Modeling (SEM), which is one of the most powerful methods of multivariate data analysis, obtains more appropriate results than traditional methods such as regression. In the present paper, we propose SEM for the first time to identify the relations between objectives in the strategy map, and a test to measure the importance of relations. In SEM, factor analysis and test of hypotheses are done in the same analysis. SEM is known to be better than other techniques at supporting analysis and reporting. Our approach provides a framework which permits the experts to design the strategy map by applying a comprehensive and scientific method together with their experience. Therefore this scheme is a more reliable method in comparison with the previously established methods.

Keywords: BSC, SEM, Strategy map.

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Authors: Sulaiman Ainin, Yusniza Kamar ulzaman, Abdul Ghani Farinda

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This study was initiated with a three prong objective. One, to identify the relationship between Technological Competencies factors (Technical Capability, Firm Innovativeness and E-Business Practices and professional service firms- business performance. To investigate the predictors of professional service firms business performance and finally to evaluate the predictors of business performance according to the type of professional service firms, a survey questionnaire was deployed to collect empirical data. The questionnaire was distributed to the owners of the professional small medium size enterprises services in the Accounting, Legal, Engineering and Architecture sectors. Analysis showed that all three Technology Competency factors have moderate effect on business performance. In addition, the regression models indicate that technical capability is the most highly influential that could determine business performance, followed by e-business practices and firm innovativeness. Subsequently, the main predictor of business performance for all types of firms is Technical capability.

Keywords: technology competency, technology capability, innovativeness, E-business practice

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Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

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Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analyzed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.

Keywords: Annual report, Croatian companies, Disclosure index, Voluntary disclosure.

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Authors: Y. F. Yang, B. T. Wang, J. J. Fan, J. Yin

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The previous researches focused on the influence of anthropogenic greenhouse gases exerting global warming, but not consider whether desert sand may warm the planet, this could be improved by accounting for sand's physical and geometric properties. Here we show, sand particles (because of their geometry) at the desert surface form an extended surface of up to 1 + π/4 times the planar area of the desert that can contact sunlight, and at shallow depths of the desert form another extended surface of at least 1 + π times the planar area that can contact air. Based on this feature, an enhanced heat exchange system between sunlight, desert sand, and air in the spaces between sand particles could be built up automatically, which can increase capture of solar energy, leading to rapid heating of the sand particles, and then the heating of sand particles will dramatically heat the air between sand particles. The thermodynamics of deserts may thus have contributed to global warming, especially significant to future global warming if the current desertification continues to expand.

Keywords: global warming, desert sand, extended surface, heat exchange, thermodynamics

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Authors: Wooyoung Jung, Minho Kwon, Jinsup Kim, Buseog Ju

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Numerous experimental tests for post-installed anchor systems drilled in hardened concrete were conducted in order to estimate pull-out and shear strength accounting for uncertainties such as torque ratios, embedment depths and different diameters in demands. In this study, the strength of the systems was significantly changed by the effect of those three uncertainties during pull-out experimental tests, whereas the shear strength of the systems was not affected by torque ratios. It was also shown that concrete cone failure or damage mechanism was generally investigated during and after pull-out tests and in shear strength tests, mostly the anchor systems were failed prior to failure of primary structural system. Furthermore, 3D finite element model for the anchor systems was created by ABAQUS for the numerical analysis. The verification of finite element model was identical till the failure points to the load-displacement relationship specified by the experimental tests.

Keywords: Post-installed anchor, Pull-out test, Shear test, Torque , ABAQUS.

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Authors: Siti Raihana Hamzah

Abstract:

This paper elaborates risk shifting in debt financing system as the ultimate cause of the global financial crisis. In contrast, risk sharing in equity financing like sukuk helps the economic system to be better sustained. Nevertheless, some types of sukuk are haunted by the issue of imitation with bonds. The critics on the imitation issue not only have raised doubt on the ability of sukuk to diminish risk shifting behavior but also the ability of this Islamic financial instrument to ensure better future financial stability. Through that, this paper provides discussion on the possibility of sukuk to induce risk shifting and how equity financing may help sukuk to be free from risk shifting. This paper is important in the sense that sukuk receives a significant demand from investors throughout the world. For this instrument to be supportive in the future economic stability, the issue of imitation needs to be identified and addressed. Furthermore, critics cannot be focused on debts and its ability to gauge the financial flux but also to sukuk due to their structures similarity.

Keywords: Global financial crisis, debt, risk-shifting, risk sharing, equity, sukuk, bonds.

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Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

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Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.

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Authors: Mădălina Maria Gîrbină, Cătălin Nicolae Albu, Nadia Albu

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After the accounting scandals and the financial crisis, regulators have stressed the need for more financial experts on boards. Several studies conducted in countries with developed capital markets report positive effects of board financial competencies. As each country offers a different context and specific institutional factors this paper addresses the subject in the context of Romania. The Romanian capital market offers an interesting research field because of the heterogeneity of listed firms. After analyzing board members education based on public information posted on listed companies websites and their annual reports we found a positive association between the proportion of board members holding a postgraduate degree in financial fields and market based performance measured by Tobin q. We found also that the proportion of Board members holding degrees in financial fields is higher in bigger firms and firms with more concentrated ownership.

Keywords: financial education, corporate governance, board

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Authors: M. Geetha Priya, D. Krishnaveni

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Snow depth estimation and monitoring studies have been carried out for decades using empirical relationship or extrapolation of point measurements carried out in field. With the development of advanced satellite based remote sensing techniques, a modified approach is proposed in the present study to estimate the winter accumulated snow depth at basin scale. Assessment of snow depth by differencing Digital Elevation Model (DEM) generated at the beginning and end of winter season can be experimented for the region of interest (Himalayan and polar regions) accounting for winter accumulation (solid precipitation). The proposed approach is based on existing geodetic method that is being used for glacier mass balance estimation. Considering the satellite datasets purely acquired during beginning and end of winter season, it is possible to estimate the change in depth or thickness for the snow that is accumulated during the winter as it takes one year for the snow to get transformed into firn (snow that has survived one summer or one-year old snow).

Keywords: Digital elevation model, snow depth, geodetic method, snow cover.

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Authors: N. Tarom, M.M. Hossain

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Determination of wellbore problems during a production/injection process might be evaluated thorough temperature log analysis. Other applications of this kind of log analysis may also include evaluation of fluid distribution analysis along the wellbore and identification of anomalies encountered during production/injection process. While the accuracy of such prediction is paramount, the common method of determination of a wellbore temperature log includes use of steady-state energy balance equations, which hardly describe the real conditions as observed in typical oil and gas flowing wells during production operation; and thus increase level of uncertainties. In this study, a practical method has been proposed through development of a simplified semianalytical model to apply for predicting temperature profile along the wellbore. The developed model includes an overall heat transfer coefficient accounting all modes of heat transferring mechanism, which has been focused on the prediction of a temperature profile as a function of depth for the injection/production wells. The model has been validated with the results obtained from numerical simulation.

Keywords: Energy balance equation, reservoir and well performance, temperature log, overall heat transfer coefficient.

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Authors: Anocha Kimkong

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This research paper, based on demographic variables, is aimed to study the behaviour of bookkeeping for household accounts of residents living in urban communities in Dusit District, Bangkok and to investigate factors that affected the behavior of bookkeeping. By use of non proportional stratified sampling technique of probability sampling, the research had a total of 247 samples. The systematic sampling technique was also utilized by selecting one household out of every 3 households. The demographic findings reported female respondents as the majority with an average age between 26-35 years old, having married status and having children. The respondents earn a living by selling, with an average income per month of between 5,001-15,000 Baht. Most of the families rent a house and each family have approximately 3-4 members. Furthermore, most of the household respondents used to be trained to do bookkeeping for household accounts. In addition, the factors in affecting the residents’ behaviour of doing household account bookkeeping included a dislike of numbers, inaccuracy of recording, availability of accounting counselors in the communities, people’s participation in trainings arranged by outside organizations.

Keywords: Household Account Bookkeeping, Urban Community.

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Authors: P. Sanzo

Abstract:

Ten percent of the population will develop plantar fasciitis (PF) during their lifetime. Two million people are treated yearly accounting for 11-15% of visits to medical professionals. Treatment ranges from conservative to surgical intervention. The purpose of this study was to assess the effects of extracorporeal shockwave therapy (ECSWT) on heel pain, function, range of motion (ROM), and strength in patients with PF. One hundred subjects were treated with ECSWT and measures were taken before and three months after treatment. There was significant differences in visual analog scale scores for pain at rest (p=0.0001); after activity (p= 0.0001) and; overall improvement (p=0.0001). There was also significant improvement in Lower Extremity Functional Scale scores (p=0.0001); ankle plantarflexion (p=0.0001), dorsiflexion (p=0.001), and eversion (p=0.017),and first metatarsophalangeal joint flexion (p=0.002) and extension (p=0.003) ROM. ECSWT is an effective treatment improving heel pain, function and ROM in patients with PF.

Keywords: Extracorporeal shockwave therapy, shockwave therapy, plantar fasciitis, heel pain, function, range of motion, strength.

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