Islamic Cultural Values among Malaysian Muslim Accountants and Their Influence on Corporate Social Accountability

This study investigates the influence of Islamic culture on corporate social accountability among Muslim accountants in Malaysia. Two independent variables are proposed namely collectivism and power distance. Multivariate analysis was employed to examine the relationship between variables in the framework and 40 respondents involve in this study. It is found that there is no relationship between collectivism and corporate social accountability. On other hand there is a significant positive relationship between power distance and corporate social accountability. In conclusion this study recommends the need to integrate Islamic values in accounting practice. Encouraging Islamic-driven accounting practice can improve financial disclosure and in turn decision making

Modeling the Environment with Remote Sensing and GIS: Applied Case Studies from Diverse Locations of the United Arab Emirates (UAE)

Maintaining a healthy and sustainable environment is of paramount importance for human well-being and economic activity. Hence, environment protection, requiring continuous and reliable monitoring, has become a major mandate at various levels of government. There is a direct link between the availability of information about environmentally endangered areas and sound decision-making for effective and sustainable management. While remote sensing allows acquiring relevant information on a regular and repetitive basis even in areas where accessibility is limited, geographic information systems (GIS) provide unique tools for storing, processing, and integrating this information with other sources enabling the development of spatial models that help identify and characterize environmentally endangered areas. In this chapter, we will discuss how GIS-based modeling is applied for solving diverse environmental problems using case studies from United Arab Emirates

DEVELOPMENT OF SIMULATION-BASED FRAGILITY RELATIONSHIPS FOR THE SEISMIC RISK ASSESSMENT OF BUILDINGS

A number of driving engines are required for earthquake loss estimation and mitigation, including an inventory of exposed systems, seismic hazards of the study area and fragility relationships. The number of existing buildings in the UAE that may be at risk because of insufficient seismic design provisions cannot be underestimated. A crucial role in the recovery period following an earthquake is also played by emergency facilities. Therefore, a systematic seismic vulnerability assessment of a diverse range of reference structures representing pre-seismic code buildings and emergency facilities, in a highly populated and seismically active area in the UAE, has been conducted in this study. Detailed structural design and fiberbased modeling were carried out for nine reference structures. Forty earthquake records were selected to represent potential earthquake scenarios in the study area. Three limit states, namely Immediate Occupancy, Life Safety and Collapse Prevention, were selected based on inelastic analysis results as well as the values recommended in previous studies and code provisions. Over 8000 inelastic pushover and incremental dynamic analyses are performed to assess the lateral capacity and to derive a wide range of fragility relationships for the reference structures. Vulnerability functions were also developed for the buildings that proved to have unsatisfactory performance, and hence proposed to be retrofitted using different mitigation techniques. It was concluded that pre-code structures were significantly more vulnerable than emergency facilities. This is particularly true for low-rise buildings due to their inefficient lateral force resisting systems. Far-field records have much higher impact compared with near-source ground motions. The results reflect the pressing need for the seismic retrofit of pre-code structures to reduce the probability of collapse, and for certain emergency facilities to ensure their continued vii service. Four retrofit approaches are therefore assessed, namely reinforced concrete jacketing, fiber reinforced polymers wrapping, adding buckling restrained braces and installing externally unbonded steel plates. The highest positive impact of retrofit are observed on the pre-code buildings, especially frame structures, since they were only designed to resist gravity and wind loads. The reductions achieved in the vulnerability of the retrofitted structures confirmed the effectiveness of the techniques selected for upgrading the seismic performance of buildings and mitigating earthquake losses in the study area

Spectral studies of some hydroxy-derivatives of anthraquinones

The u.v., visible, and i.r. spectra of several hydroxy-anthraquinones are discussed and the bands are assigned. These bands are compared with those of anthracene and anthraquinone. The band at 207 nm. is assigned to a n-sigma* transition; the bands at 252, 272, and 326 nm. are assigned by measuring spectra in solvents of various polarities. The stability constant for the 12-dihydroxyanthraquinone-ethanol complex is obtained

Clasificación sísmica de suelos según Decreto Supremo N° 61: estudio sobre relevancia de la ejecución de sondajes exploratorios como complemento de las mediciones geofísicas de ondas superficiales

Tesis (Ingeniero Civil)Con posterioridad a la ocurrencia del terremoto del 27 de febrero del 2010, la norma chilena de diseño sísmico de edificios (NCh 433 of.96 Mod. 2009) sufrió una serie de modificaciones. Específicamente, en lo que respecta a la clasificación sísmica de suelos, el día 13 de diciembre de 2011 fue promulgado el decreto supremo Nº 61 (DS61), el cual estableció nuevas categorías (A a F) y requisitos para llevar a cabo esta tarea. Tal decreto centra la clasificación sísmica de suelos en el parámetro de la velocidad de propagación de ondas de corte promedio de los 30 metros superiores del terreno (Vs30) y otros ensayos y propiedades del terreno, como RQD, Su, N-SPT, y qu. En particular, la velocidad de propagación de ondas de corte puede ser medida por medio de ensayos DownHole, CrossHole o Sonda de Suspensión; o a partir de mediciones geofísicas de ondas superficiales (Rayleigh), usando métodos como SASW, MASW o ReMi, con un respectivo sondaje exploratorio. En la práctica, la normativa vigente deja a criterio del especialista la decisión sobre considerar o no un sondaje exploratorio como complemento a la medición del parámetro Vs30. Éste puede optar por prescindir del sondaje y clasificar el suelo en una categoría inferior sin la necesidad de mediciones adicionales si se cumplen los criterios indicados en el DS61. En principio, no ejecutar el sondaje exploratorio puede entenderse como un ahorro de dinero en etapas iniciales o de factibilidad de un proyecto. Sin embargo, puede ocurrir que en etapas de ingeniería de detalles el hecho de clasificar el suelo en una categoría inferior lleve a mayores costos estructurales; fundamentalmente debido al uso de un espectro de diseño más severo. En este estudio se pretende poner de manifiesto la relevancia que tiene la ejecución de sondajes exploratorios, como un complemento de las mediciones geofísicas de ondas superficiales, al momento de clasificar sísmicamente un terreno. Para ello se abordan 5 proyectos reales, de características geotécnicas similares (depósitos arenosos), ubicados en distintas regiones de Chile. En primer lugar, se clasifican los terrenos considerando como antecedente sólo el parámetro Vs30. Luego, se repite el proceso de clasificación utilizando conjuntamente el parámetro Vs30 y la información entregada por los sondajes exploratorios (ensayos de penetración estándar SPT y estratigrafías). De los resultados obtenidos, se concluye que resulta recomendable realizar ambos estudios, ya que con ello se puede: (i) verificar el perfil de velocidad de ondas de ondas de corte que entrega la exploración geofísica, (ii) obtener información detallada en profundidad del subsuelo, (iii) y diseñar estructuras con un espectro que represente de buena forma las características dinámicas del suelo de fundación.After the February 27th, 2010 Maule Chile Earthquake, the National Chilean standard for seismic design of buildings (NCh 433 of.96 mod. 2009) underwent a series of modifications. One such modification was in regards to seismic soil classification. On December 13th, 2011 the Supreme Decree No. 61 (DS61) was promulgated, which established new categories (from A to F) and requirements to carry out this task. This document focuses seismic soil classification in the shear wave velocity of the top 30 meters from the ground (Vs30), and other tests and soil properties, such as RQD, Su, N-SPT, y qu. In particular, shear wave velocities can be measured through Downhole, CrossHole or Suspension Logging tests; or from geophysical measurements of surface waves (Rayleigh), using methods such as SASW, MASW or ReMi, with an additional exploratory borehole. In practice, current provisions from DS61 leaves the decision about whether or not to consider an exploratory borehole to supplement the Vs30 measurement parameter up to the engineer. Soil can be classified without the borehole information in a lower category with no additional measurements needed if the criteria from DS61 are met. In principle, not doing the exploratory borehole can be understood as a money saving in either initial or feasibility stages of a project. However, in more advanced stages it may happen that the classifying soil in a lower category can lead to higher structural costs; mainly due to the use of a more severe design spectrum. This study aims to demonstrate the relevance of the execution of exploration boreholes, as a complement to geophysical measurements of surface waves, for seismic soil classification purposes. Five real projects with similar geotechnical characteristics (sandy soil deposits), located in different regions of Chile, are considered. First, soil is classified using only the Vs30 parameter. Then, the information from boreholes is added (SPT Standard Penetration Tests and stratigraphy) and soil classification is repeated. From the results obtained, it is recommended to perform both studies, because with such information it is possible: (i) to verify the shear wave velocity profile from geophysical surveying, (ii) to obtain detailed information of subsoil as a function of depth, and (iii) to design structures with a design spectrum that represents the dynamic soil characteristics in a proper way

Polarographic Studies on Complexes of Pd(II) & Co(II) with Triethanolamine

721-72

Strongyloides stercoralis hyperinfection in a post-renal transplant patient

Strongyloides stercoralis is an intestinal nematode that is able to infect the host tissue and persist asymptomatic for many years through autoinfection. It causes life-threatening hyperinfection in immunocompromised hosts. This report describes a rare case of strongyloidiasis in a 40-year-old male following renal transplant, which was diagnosed by colonoscopic biopsy. The literature on the subject is also reviewed

Optimization of Cutting Parameters for Surfaces Roughness of Medium Carbon Steel C-45 in CNC Turning Machining by Using Taguchi Method

الهدف من هذه الدراسة هو الحصول على افضل متغيرات الة الخراطة الرقمية (CNC) و التي تعطى انعم نهاية لقطع مصنوعة من الصلب المتوسط الكربوني باستخدام عدة قطع كربيديه لديها مقاومة عالية لتأكل و الاحتكاك في وجود سوائل التبريد, وذلك لان نعومة السطح النهائية هي من أهم الخصائص المطلوبة للمنتج النهائي. اعتمادا على دراسات أجريت حديثا فى العالم وجد ان عملية  الخراطة الصلدة  لها اكثر فائدة مقارنة بعملية التجليخ, نذكر منها نقص التكلفة في الوقت المستهلك في خراطة الاجزاء, فى هذه الدراسة, تأثير خشونة السطح على مقاومة الاحتكاك للخراطة الصلدة النهأية للمعدن المتوسط الكربون عمليا وتحليليا وكذلك البنية المجهرية تم التحقق منها.    وللحصول على أفضل نهاية سطح تم استخـدام  تصميم تاقوتشي (Taguchi method) لأفضل  خراطة عملية معتمدا على تصميم المضروب الكلى لتحديد ثلاثة متغيرات مختلفة و مستويات باستخدام المصفوفات الثمانية, و تسع تجارب  تم  اجرائهاعمليا.  تم اختيار ثلاث متغيرات وهى (معدل التغذية، سرعة القطع، عمق القطـع )  كانت مهمة, تم اختبار متغيرات القطع على النحو التالي: معدل التغذية (0.075, 0.10, 0.125 مم/لفة) سرعة القطع (166.24, 180.70,  197.32 ملم/دقيقة ) عمق القطع (2.0  ,2.5 , 3.0مم ) هذه المتغيرات اختيرت كما هو مطلوب من شركة ساندفك لتصنيع العدة(SANDVIC Tool Manufacturing Company  ). عمليات الخراطة العملية التي انجزت  تم قياس خشونة السطح للقطع التي دُرست باستخـدام (MINITAB Statistical Software) و ذلك لحساب مؤشر (S/N) وكذلك تحليل التباين (ANOVA)، حيث تم الحصول على أفضل مستويات لأفضل متغيرات قطع و مدى تأثيرهـا على خشونة  السطح , وكذلك متغيرات تجربة خشونة السطح كانت بمعدل تغدية (0.075 مم/لفة) وسرعة القطع (180.70ملم/دقيقة) وبعمق قطع (3.0 مم) و هذه تم الحصول عليها فى التجربة رقم خمسة (5).  لتأكيد التجربة والحصول على المستوى الامثل لعملية التغيرات و التى اجريت لتحديد تـأثير كفاءة طريقة تاقوشى كأداة لقياس خشونة السطح.The objective of this study is to optimize the Computer Numerical Control machine (CNC) turning parameters that gives the fine surface finish for the parts that made of medium carbon steel C45 using carbide cutting tool (coated insert cemented carbide) which have high resistance of deflection, wear and fraction on CNC turning operation with coolant. The surface finish quality is one of the most specified requirements in the machining process. To obtain the optimal surface finish, the Taguchi method used for optimization of the turning experiments based on a full factorial design, to determine three different parameters and levels by using orthogonal arrays, 9 experiments were obtained. Choice of three parameters (feed rate, cutting speed and depth of cut) were important, the cutting parameters were selected as follow: Feed rate (0.075, 0.100, 0.125mm), cutting speed (166.24, 180.70, 197.32 mm/min), depth of cut (0.5, 0.75, 1.0 mm) these parameters were chosen according to SANDVIC Tool Manufacturing Company. The series of turning experiments were performed to measure the surface roughness. The MINITAB Statistical Software was used to calculate the signal-to-noise ratio (S/N), and analysis of the variance (ANOVA), the best optimal levels and the effect of the process parameters on surface roughness were obtained. The parameters for experiment surface roughness were the feed (0.075mm/rev), cutting speed (180.70 mm/min), depth of cut (3.0mm) and that conducted in experiment number five (5). A conformation of experiment to obtained optimal levels of process parameters was carried out in order to demonstrate the effectiveness and efficiency of the employed Taguchi method as a tool to measure surface roughness. &nbsp

Thromboembolism in inflammatory bowel diseases: a report from Saudi Arabia

Thromboembolism (TE) is a serious but under-recognized complication of inflammatory bowel disease (IBD). This is specially so in developing countries where the incidence of IBD is low. In Saudi Arabia, IBD is considered to be rare, but the incidence is increasing. Where the clinical manifestations resemble those of developed countries, TE as a complication of IBD is considered to be very rare. This report describes six IBD patients with TE. This importance of the complication of TE is stressed, and physicians caring for these patients should be aware of it in order to obviate potential morbidity and mortality