How well Do Accounting Education Organizations Prepare Professional Accountants toward Green Concern: Figure of Top 50 Universities in South East Asia Responses on Business Requirement

This paper aims to capture a picture of university’s commitment toward sustainability development consideration. As a part of it, this paper also tries to map the action taken by accounting education organizations (AEOs) through its programs, including curriculum development, learning method, research, and campus activities programs showing green concern in creating sustainability development. As a descriptive study, this paper used 50 universities on top South-East Asia ranking web of world universities (Webometrics) in 2010. All data is taken from the information published on the web in each university as well as any other information that related to each university from the public domain. Based on the descriptive analysis, it is found that most AEO lay their green-concern on hardcore facilities rather than intrinsic development. Furthermore, as the recommendation in this paper, AEO needs to concentrate more toward designing accounting curriculum, campus events and research that carry ethics and socio-environment consideration to respond to the ultimate demand and balancing the rapid change from various sectors. Eventually, as the future contribution, this paper is expected to encourage AEO, especially in Indonesia to put more concerns and action in the crucial purpose of creating sustainability development

Finding the best tour for travelling salesman problem using artificial ecosystem optimization

This paper presents a new method based on the artificial ecosystem optimization (AEO) algorithm for finding the shortest tour of the travelling salesman problem (TSP). Wherein, AEO is a newly developed algorithm based on the idea of the energy flow of living organisms in the ecosystem consisting of production, consumption and decomposition mechanisms. In order to improve the efficiency of the AEO for the TSP problem, the 2-opt movement technique is equipped to enhance the quality of the solutions created by the AEO. The effectiveness of AEO for the TSP problem has been verified on four TSP instances consisting of the 14, 30, 48 and 52 cities. Based on the calculated results and the compared results with the previous methods, the proposed AEO method is one of the effective approaches for solving the TSP problem

Profiting from the Authorized Economic Operator Paradigm in the Era of Global Value Chains: A Conceptual and Legal Analysis

This paper analyses the conceptual and legal development of the Authorized Economic Operator (AEO) paradigm over the past three decades. Compliance management, supply chain security and trade facilitation are found to be the underlying objectives behind AEO programs. The paper examines the dynamics of global value chains (GVCs) and concludes that AEO programs are beneficial to GVCs. The Revised Kyoto Convention, The SAFE Framework of Standards and the Trade Facilitation Agreement are identified as the basic international legal (and regulatory) framework that guides AEO programs. Key words: Authorized Economic Operator;  Global Value Chains;  Supply Chain Security; Trade Facilitation; Customs Compliance Management

Instytucja upoważnionego podmiotu gospodarczego w Ukrainie: możliwości zwiększenia konkurencyjności przedsiębiorstw w ramach integracji europejskiej

The introduction of the Institution of an Authorised Economic Operator (AEO) in Ukraine took place in 2020 in the context of the implementation of the obligations of the Association Agreement with the European Union (EU). In the EU, the AEO status greatly increases the competitiveness of enterprises in international markets by providing customs authorities with a number of benefits and simplifications in customs control and customs clearance of goods and strengthening the reputation of the company as a reliable partner. The key objective of the research is to study the trends in the development of the AEO Institution in Ukraine in the context of the European integration in order to identify key problems in this area and ways to solve them on the basis of European and international experience. This will intensify the authorisation of AEO Ukrainian enterprises and thereby increase their competitiveness in the EU and international markets.Wprowadzenie instytucji upoważnionego podmiotu gospodarczego lub też upoważnionego przedsiębiorcy (AEO) w Ukrainie miało miejsce w 2020 r. w kontekście realizacji zobowiązań wynikających z zawarcia Układu o stowarzyszeniu z Unią Europejską (UE). W UE status AEO znacznie zwiększa konkurencyjność przedsiębiorstw na rynkach międzynarodowych, ponieważ zapewnia organom celnym wiele korzyści i uproszczeń w zakresie kontroli oraz odpraw celnych towarów, a także poprawia reputację przedsiębiorstwa jako wiarygodnego partnera. Głównym celem opisanych w niniejszym artykule badań jest analiza tendencji rozwojowych w zakresie AEO w Ukrainie wkontekście integracji europejskiej. Analiza ta umożliwi wskazanie – na podstawie doświadczeń europejskich i międzynarodowych – kluczowych problemów w badanej dziedzinie oraz sposobów ich rozwiązania. Przyczyni się do rozszerzenia upoważnień ukraińskich przedsiębiorstw AEO, a tym samym zwiększy ich konkurencyjność na rynku unijnym i międzynarodowym

Chemical Profiling of Essential Oil Composition and Biological Evaluation of Anethum graveolens L. (Seed) Grown in Thailand

In this study, the essential oil of Anethum graveolens L. seed (AEo) was studied for their chemical composition, antioxidant potential, antimicrobial and anticancer activities. AEo was obtained from hydro-distillation and their composition was analyzed by GC-MS.  The major compositions of AEo are D-carvone, carvone, dill apiol and limonene. AEo was investigated for antioxidant activity by DPPH, ABTS, FRAP assay and measured total phenolic content by Folin-Ciocalteu colorimetric method.  Agar-well diffusion assay was used to study the anti-microbial activity and also agar-dilution and broth-micro dilution techniques were employed for minimum inhibitory concentration (MIC) determination. In addition, the cytotoxicity and anticancer activity were evaluated on Green fluorescent protein (GFP) and Resazurin micro plate assay (REMA).  The results showed that AEo exhibited high total phenolic content (GAE= 4.5746 mg/mL) and antioxidant activities on DPPH (TEAC= 52.5391 mg/mL), ABTS (TEAC= 1.5936 mg/mL) and FRAP assay (TEAC= 0.5469 mg/mL) and also showed potent activity against Staphylococcus aureus and Escherichia coli at the MIC= 5.99 mg/mL.  Furthermore, AEo presented non-cytoxicity in normal cell whereas it exhibited greatly anti-cancer activity on KB-Oral cavity and MCF7-Breast cancer cells. Keywords: Anethum graveolens L., antioxidant activity, antimicrobial activity, anticancer activity, chemical composition

HBV, HIV co-infection at Kisumu District Hospital, Kenya

Background: Patients with dual infection of HBV and HIV are increasingly being recognised. The two viruses, HBV and HIV share the same route of transmission and HBV is more efficiently transmitted than HIV. There is evidence that HBV will contribute significantly to continuing morbidity and mortality within the HIV infected population over the coming years. This is due to the widespread use/accessibility of the highly active anti-retroviral (HAART) drugs hence patients live longer. There are few published data in the tropical region on these patients especially in regions where HBV and HIV are endemic. Objectives: To determine the prevalence of HBV, HIV co-infection in patients who presented with jaundice and the pattern of CD4 cell counts in these patients. Design: A prospective, cross-sectional, descriptive study of all consecutive patients included in the study. Setting: Medical wards, medical outpatient clinic and liver clinic, Kisumu District Hospital, Western Kenya. Subjects: Five hundred and nineteen (261 females and 258 males) patients who had jaundice were screened for the study. One hundred and eighty five (110 males and 75 females) patients were excluded. Three hundred and thirty four patients 151 (45.2%) males and 183 (54.8%) females were included and completed the study between August 2002 and October 2003. Main outcome measures: Socio-demographic data, HBsAg positive, HlV serology (positive or negative), CD4 cell counts, ALT and AST, IgG anti-HBc and IgM anti-HBc. Results: The age range was 7-76 years with a mean of 36 (±13) years. The mean age for males and females was 37 (± 13) years and 35 (±12) years respectively. One hundred and seventy seven (53%) had co-infection and 157(47%) had HBV mono-infection. IgG anti-HBc and IgM anti-HBc were detected in 17 (5%) and 317(95%) patients respectively. Of the 317 patients with IgM anti-HBc, 177 (55.8%) had co-infection while 140 (44.2%) had HBV mono-infection (p= 0.05). The overall mean CD4 cell count for the whole population was 391 (±314) cells /mm3. The mean CD4 cell count for patients with co-infection was lower, (120 (±112) cells/mm3) than for patients with HBV monoinfection, 694 (±140) cells/mm3. The transaminases were uniformly elevated in both groups with mean AST of 207 (±147) U/L and ALT of 356 (±177) U/L. In the co-infection and mono-infection groups, AST was 286 (± 117) U/L and 306(± 175) U/L (p=0.23) and is not statistically significant, and the ALT was 338(± 135) U/L and 375(± 213) U/L respectively p=0.05 and the difference is statistically significant. Conclusion: HBV and HIV co-infection is recognised in this region, which is endemic for both viral infections. The patients with dual infection had very low CD4 cell counts. This will influence the choice of highly active anti-retroviral therapy (HAART) in favour of Lamivudine containing combinations to cover the HBV infection. East African Medical Journal Vol.81(12) 2004: 626-63

An improved higher-order analytical energy operator with adaptive local iterative filtering for early fault diagnosis of bearings

Early fault diagnosis in rolling bearings is crucial to maintenance and safety in industry. To highlight the weak fault features from complex signals combined with multiple interferences and heavy background noise, a novel approach for bearing fault diagnosis based on higher-order analytic energy operator (HO-AEO) and adaptive local iterative filtering (ALIF) is put forward. HO-AEO has better effect in dealing with heavy noise. However, it is subjected to the limitation of mono-components. To solve this limitation, ALIF is adopted firstly to decompose the nonlinear, non-stationary signals into multiple mono-components adaptively. In the next, the resonance frequency band as the optimal intrinsic mode function (IMF) is selected according to the maximum kurtosis. In the following, HO-AEO is utilized to highlight weak fault characteristics of the selected IMF. Finally, the early bearing fault is diagnosed by the energy operator spectrum based on fast Fourier transform (FFT). Comparisons in the simulation indicate that the fourth order HO-AEO shows the best performance in fault diagnosis compared with Teager energy operator (TEO), analytic energy operator (AEO), the second and the third order HO-AEO. The simulated test and experimental results demonstrate that the proposed approach could effectively extract weak fault characteristics from contaminated vibration signals

Efecto combinado del aceite esencial de orégano y extracto de ajo, en la conservación de hamburguesas de carne vacuna refrigerada

El uso de aceites esenciales como conservantes naturales cobra especial importancia en la industria alimentaria, ya que estos compuestos son reconocidos como seguros (GRAS) para ser usados en forma intencionada en alimentos. Los aceites esenciales de orégano y ajo constituyen una alternativa como potenciales agentes antioxidantes y antimicrobianos prolongando la vida útil de los alimentos. El objetivo de este trabajo de tesis fue evaluar in vitro y en hamburguesas de carne vacuna las propiedades antioxidantes y antimicrobianas del uso combinado de aceite esencial de orégano variedad Alpha Sumaj (AEO) y de ajo blanco subvariedad Plata (EA), producidos en Mendoza, Argentina. Se determinó: a) la actividad antioxidante in vitro de la mezcla de AEO y EA mediante el secuestro de radicales libres; b) la actividad biocida in vitro de los mismos sobre 9 cepas de bacterias alterantes y patógenas y en 2 cepas de hongos; c) análisis sensorial de las hamburguesas adicionadas con la mezcla de ambos extractos y refrigeradas y d) estudios de almacenaje para evaluar cambios químicos, sensoriales y microbiológicos. La actividad antioxidante de la mezcla no se pudo medir debido a la formación de un precipitado en las muestras. Los análisis microbiológicos in vitro pusieron en evidencia un efecto sinérgico al combinar ambos extractos para la mayoría de las bacterias, excepto para Pseudomonas que resultó ser antagónico. Con respecto a la actividad antimicótica, el aceite de orégano ejerció efecto inhibidor del crecimiento miceliar, mientras que el de ajo no. Jueces expertos de la Facultad de Ciencias Agrarias eligieron por consenso utilizar una combinación de 0,8 % de EA + 150 mg.kg-1 de AEO en las hamburguesas y 1 % de NaCl. Para evaluar la vida útil se formaron 5 lotes de hamburguesas: al primero se le adicionó 150 mg.kg-1 de AEO, al segundo 8 % de EA, al tercero la combinación de 150 mg.kg-1 de AEO y 8 % de EA, al cuarto 200 mg.kg-1 de terbutil hidroquinona (TBHQ) y las restantes sin ningún agregado sirvieron de control. A continuación se almacenaron crudas a 4 ºC durante 9 días. El valor de TBA en la muestra control aumenta con el tiempo, mientras que las muestras con TBHQ y AEO fueron significativamente menores todos los días de almacenamiento y no mostraron diferencias entre ellas. Tanto el EA como su combinación con AEO actuaron como potentes prooxidantes. El valor de pH sube hasta el día 6 y luego se mantiene sin diferencias significativas para todos los tratamientos excepto los que contienen EA, que disminuyen. Con respecto al color, el agregado de antioxidantes como el de extractos no modificó significativamente el valor de luminosidad (L*). Las muestras con EA y su combinación con AEO disminuyen significativamente el valor de a*(± rojo - verde) con respecto a las hamburguesas control, desde el primer día, indicando que su adición influye en el color rojo de las muestras. Las hamburguesas con EA y su combinación con AEO presentaron los valores más altos de b*(± amarillo - azul).La adición de AEO redujo en general la actividad microbiana de las hamburguesas hasta el día 3, mientras que el agregado de EA (8 %) y su combinación con AEO redujeron significativamente la presencia de las bacterias estudiadas extendiendo la conservación de las hamburguesas hasta 6 días. Los resultados sugieren que la mezcla de EA+AEO, a través de sus propiedades combinadas son potencialmente útiles en la preservación de los productos cárnicos. Los resultados del análisis de sensorial, indicaron las ventajas en el uso de estos extractos en los productos cárnicos que son susceptibles al enranciamiento.Fil: Castillo, María Paula. Universidad Nacional de Cuyo. Facultad de Ciencias Agrarias

Importance of the Access, Equity, and Opportunity Competencies Among 4-H Professionals

The 4-H Professional Research, Knowledge and Competencies (PRKC) is a professional development framework that can be used to identify competency gaps and training needs of 4-H professionals. The PRKC consists of 6 competency domains, 1 being access, equity, and opportunity (AEO). A tailored design method was used to gather data and sort the respondents between rural and urban community type. 4-H Extension agents serving urban communities perceived 12 out of the 14 AEO domain components as more important than agents serving rural communities did. The 2 AEO domain components that were not significantly different in perceived importance were values, norms, and practices and active listening. An essential element of the 4-H experience must include creating an environment where children and youth feel safe, included, and that they belong. The differences among 4-H youth development professionals’ perceptions of the importance of the AEO domain components, based on their work location, warrants further review. Implications of this information could influence the competencies that Extension systems look for in hiring. Furthermore, educational workshops and trainings around AEO for existing youth workers may need to be evolved

Use of gene marker technology for livestock improvement

Early animal breeders practised selective breeding by identifying what they considered worthwhile characteristics and sought a means of increasing the frequency of such desirable qualities in future generations. This has resulted to the present day specialised breeds of livestock like the Belgian Blue well known for its lean meat, the Holstein-Friesian noted for its milk-production, Superfine Merino for good quality wool and the Japanese Wagyu renowned for its highly marbled beef. For many farm animals, conventional breeding has already achieved high producing animals, but it seems increases in productivity by this means have peaked and are at the sedentary plateau phase. World population on the other hand is on the increase and so is the demand for animal products. Selective breeding cannot keep up with the pace of population growth because it is a painfully slow process and can take many years (especially in cattle with long gestation periods and generation intervals) to establish the desired phenotypic changes. However, the advent of DNA marker technology and its application to animal breeding programmes now provides a fast-tracking of selective breeding and livestock improvement. A genetic marker for a trait is a DNA segment which is associated with, and hence segregates in a predictable pattern, as the trait. Genetic markers facilitate the "tagging" of individual genes or small chromosome segments containing genes, which influence the trait of interest. Availability of large numbers of such markers has enhanced the detection of major genes influencing quantitative traits. The method involves screening the genome for genes with a large effect on traits of economic importance through a procedure known as linkage analysis The process of selection for a particular trait using genetic markers is called marker assisted selection (MAS). MAS can accelerate the rate of genetic progress by increasing accuracy-of selection and by reducing the generation interval. About 50% additional genetic gain can be obtained if the marker explains 20% of the additive genetic variance and the economic trait has a heritability of 0.2. This paper discusses the use of gene marker technology for the improvement of economic traits in beef cattle, sheep and pigs covering aspects of the Ryanodine receptor (Halothane) gene in pigs, Myostatin (double muscling) gene in cattle, Callipyge gene in sheep, TG5 (marbling) gene in cattle and the use of DNA profiling for parentage testing, carcass traceability, worm parasite resistance testing in sheep and the identification of the Inverdale gene for prolificacy in sheep. The paper will conclude with our current collaborative research in SNP Markers for healthy omega-3 fatty acids in crossbred prime lambs at the University of Tasmania