Contingency factors and strategic management accounting usage in the Algerian medium-sized enterprises

This study aims to examine the effect of the selected contingent factors (e.g. perceived environmental uncertainty, market orientation and, technology) on the practice of strategic management accounting usage in medium-sized manufacturing companies in Algerian. The research framework is based on contingency theory. This study uses a survey method, and questionnaires are distributed to the top management of medium-sized manufacturing companies in Algeria to provide some evidence supporting the effect of contingent factors on the adoption of strategic management accounting techniques. To analyse the data collected, the Smart-PLS 3 used to test the hypotheses in this study. The results found that the factors from the contingent factors that have a positive and significant effect on strategic management accounting usage are perceived environmental uncertainty and market orientation, while, technology is not significant to strategic management accounting usage. The results provide implication to theoretical and practical. The findings contribute to the body of knowledge in strategic management accounting and contingency theory. The results provide evidence to top management in terms of the important factors that influence strategic management accounting usage

Classical Arabic and Jihadi culture: analyzing the religious linguistic inter-discursive relation of the Islamic State

This study explores the linguistic aspects of the jihadi culture and highlights the discursive role of classical Arabic within jihadism. It builds on literature on Jihadi culture and contributes to it by empirically analyzing the case of Islamic State linguistic traditions archeologically and genealogically. The study concludes that the use of classical Arabic constitutes one of the pillars of the cultural structure of the jihadi culture. Classical Arabic does play an important role in the jihadi culture leaning towards a literalist approach to religious texts, and hence to adopt violence. However, the study denies any essentialist relation between classical Arabic and jihadi culture through presenting a historical sketch of the language as an element in a variety of other contexts

Diagnostic radiographic examinations in Saudi Arabia based on thermoluminescent dosimetery

This study was performed as part of a comprehensive project to establish national diagnostic reference levels (NDRLs), for the first time, in Saudi Arabia. The study consisted of 240 patients who were referred for x-ray examinations at King Khalid University Hospital (KKUH) in Saudi Arabia. Patients’ information and exposure parameters for eight of the common x-ray examinations (12 standard projections) were evaluated. The patient mean dose values recorded at KKUH were compared with the corresponding values at other national institutions (Security Forces Hospital and King Abdul-Aziz City for Science and Technology). The patient exposure parameters of several radiographic projections [chest (posterior anterior), skull (anterior posterior/posterior anterior and lateral), cervical spine (anterior posterior and lateral) and lumbar spine (anterior posterior and lateral)] measured at KKUH were compared with their corresponding values at the International Hospitals (Iran, United Kingdom and Malaysia). We found that the patient mean dose values recorded at KKUH varied widely from those recorded at the other national institutions. In addition, the patient exposure parameters recorded at KKUH varied from those measured at the international hospitals. Variations in patient dose arising from a specific X-ray examination may emerge from complex causes, but in general, low peak kilovolt and high milli Amperes were associated with the higher doses. The results of this study will prove useful information for the formulation of NDRLs and also provide local diagnostic reference levels for several diagnostic x-ray examinations at KKUH, other national institutions and international hospitals.Key words: Harshaw 3500 reader, national hospitals, radiographic examinations, thermoluminescent dosimeters, x-rays

Prestressed Concrete Slabs with Bonded and Unbonded Tendons

Post-tensioning concrete technology increases the resistance of flexural concrete members. This technology allows for the production of slenderer sections, and sequentially less usage of material preserving the sustainability concept in construction engineering. Post-tensioning process can be done using bonded or unbonded steel tendons. The unbonded tendons are thought to have better resistance to corrosion for structures exposed to severe environmental conditions. The unbonded tendon’s steel strands are painted with grease and covered with plastic sheathing to prevent the moisture from reaching the steel strands thus they can provide high corrosion resistance. According to the ACI 318-19 and other codes of practice, the stress in the unbonded tendon at the ultimate limit state is limited to less than or equal to the tendon’s yield stress. On the other hand, the bonded tendon’s stress at this state is determined to be more than or equal to the tendon’s yield stress. This limitation for the unbonded tendons restrained the widespread usage of the unbonded system. Through this research, six-simply supported one-way slabs; two with bonded tendons, two with unbonded tendons and two with unbonded tendons and non-prestressing steel reinforcement are tested in flexure to failure. The post-tension slabs are of 4.0-meters in span and the flexural tests are carried in the AUC structural engineering laboratory in a four-point loading scheme. The ultimate stress of the unbonded tendons are measured at the failure stage. The results of both systems are compared against each other and against the provisions of the ACI 318-19. The unbonded post-tension slabs with non-prestressing steel reinforcement showed higher failure loads than the bonded and unbonded slabs without reinforcement. The ACI 318-19 provisions were critically reviewed versus the results of the experimental investigation. The review reveals that the limitation of the unbonded tendon’s ultimate stress is not accurate and can be reviewed

MEASURING THE COGNITIVE STRUCTURE OF GFL (GERMAN FOREIGN LANGUAGE) HIGH AND LOW ACHIEVED STUDENTS AT THE FACULTY OF EDUCATION THROUGH WAT (WORD ASSOCIATION TEST)

The current research aims to determine the cognitive structure of GFL high and low achieved students. The researcher employed WAT (Word Association Test) on 26 students at the second level. An Achievement Test was used to define the GFL high and low achieved students. WAT (Word Association Test) was implemented to investigate the cognitive structure of the students. Qualitative and quantitative analyses of data were used. Implications for GFL teacher education were presented.  Article visualizations

Effect of spatial correlation on the performances of modernized GPS and Galileo in relative positioning

In the context of processing GNSS (Global Navigation Satellite System) data, it is known that the estimation of the ionospheric delays decreases the strength of the observation model and makes significant the time required to fix the ambiguities namely in case of long baselines. However, considering the double-differenced (DD) ionospheric delays as stochastic quantities, the redundancy in this case increases and leads to the reduction of time of fixing the ambiguities. The approach developed in the present paper makes two considerations: 1) the DD ionospheric delays are assumed as stochastic quantities and, 2) the spatial correlation of errors is accounted for based on a simple model of correlation. A simulation is made and aims to study the effect of these two mentioned considerations on the performances of the three multifrequency GNSSs; modernized GPS, Galileo and BDS which are not yet in full capability. For each GNSS, dual-frequency combinations of frequencies as well as triple-frequency combination are investigated in the simulation. The performances studied include: the time to fix the ambiguities with high success rate and the precision of coordinates in static relative positioning with varying baseline length. A method is developed to derive what we call the spatial correlation model which approximately gives the covariance between the individual errors belonging to two stations. Furthermore, the stochastic models that follow from accounting and neglecting the spatial correlation are developed. The LAMBDA (Least-squares Ambiguity Decorrelation Adjustment) method is implemented for ambiguity decorrelation. The results show that the time to fix the ambiguities caused by accounting the spatial correlation is less than the time of fix without the spatial correlation. Also, a slight superiority of Galileo in terms of performances is seen compared to the other GNSS. For all the dualfrequency combinations investigated, when processing a baseline length of 500 km with accounted spatial correlation, the time needed to successfully fix the ambiguities lies between 5 and 9 min, whereas it becomes only between 2.5 and 3 min for all the triple-frequency combinations, this is with a sampling time of 5 s. In addition, for all different combinations, the coordinates precision is less than 8 mm even for 500 km. We think that these high performances result from: 1) the precise codes of future GNSS signals, 2) the high redundancy in the observations equation and, 3) taking into account the spatial correlation in the definition of the stochastic model

Pulse Density Modulation Applied to Series Resonant Inverter and Ac‐Ac Conversion

The PDM control joins together between the concepts of soft switching and hard switching. Its application to the series resonant inverter cancels the switching losses and uses dc bus without storage capacity. Objectively, the PDM controls led to ac‐ac converters with high efficiency (zero switching loss), small size (no storage capacity) and with the possibility of a self power factor correction. However, the operating analysis of these converters is very complex because the operation is done on two time scales and leaves questions unanswered. The average modeling facilitates the analysis of the operation and leads to establish: (i) an analytical expression of the power factor, (ii) the linearity conditions of the power characteristic, and (iii) a model of ac‐ac series resonant multi‐converter which is independent of the carriers. In the case of ac‐ac series resonant multi‐converter, the coordination of carriers allows to shape the power characteristic. Among the three types of coordination presented, there is an original coordinate that linearizes the power characteristic. The results are validated by simulations carried out in Matlab SimPower systems