• Journal of Information Technology Applications and Management
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• v.19 no.1
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• pp.13-24
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• 2012

Usability and knowledge drawn from utilizing various ways of representing accounting data were examined. Classroom experiments were conducted to compare students' assessment of financial data using table of numbers, 2-dimensional column graphs (2D), 3-dimensional column graphs (3D), and mixed reality visualization of true 3-dimensional graphs (MR). The results showed that in assessing the financial status and performance of a firm, Table of numbers and MR took longer than 2D and 3D graphs. The time spent on true 3D graphs using MR technology was about the same as Table of numbers. When compared the assessment scores of the firm's financial status and performance between participants and experts, the difference was the least when participants used 2D graphs. However, MR was seen as being a new way to provide data of greater complexity and was very useful for financial information.

• Transactions of Materials Processing
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• v.12 no.2
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• pp.116-122
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• 2003

In the Prestressed die design for cold working, many constraining conditions should be considered to insure the die safety and to improve the dimension accountancy products. Among the constraining conditions, yielding conditions, diameter ratios and interferences between rings are very important. . In this paper, therefore, flexible tolerance method was used in order to search the optimum values of design variables. The maximum inner pressure is used as objective function in this numerical analysis. In the design Process, it was also involved the safety factor to the yield strength of each ring by considering the allowable tensile or compressive hoop stress in each ring. The proposed technique has been applied to the die design of backward extrusion process, and it's analytical results have been compared with that of the conventional design method.

• Asian Journal of Business Environment
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• v.6 no.1
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• pp.5-12
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• 2016

Purpose - The purpose of this study is to investigate the effect of corporate governance practices such as (board size, board composition, CEO duality and audit committee) on the performance of selected Pakistani firms. Research design, data, and methodology - This study examines corporate governance structure by using the data of 80 non-financial firms listed on Karachi Stock Exchange Pakistan during 2010-2014. Hypotheses of the study were tested by using both descriptive and inferential statistics. Result - The findings indicate that board size and audit committee is positively related to the firm performance (ROA & ROE). In contrast, board composition and CEO duality are negatively related to the firm performance (ROA & ROE). As far as controlling variables is concerned, leverage is negative, whereas firm size is positively related to all measures of performance. Conclusions - Empirical findings concluded that corporate governance practices affect the firm performance. Therefore, it is suggested that managers should understand the governance mechanisms to work more efficiently in the firm.

• Nuclear Engineering and Technology
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• v.45 no.6
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• pp.803-810
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• 2013

The U.S. Department of Energy's Fuel Cycle Technologies R&D program under the Office of Nuclear Energy is working to advance technologies to enhance both the existing and future fuel cycles. One thrust area is in developing enabling technologies for next generation nuclear materials management under the Materials Protection, Accounting and Control Technologies (MPACT) Campaign where advanced instrumentation, analysis and assessment methods, and security approaches are being developed under a framework of Safeguards and Security by Design. An overview of the MPACT campaign's activities and recent accomplishments is presented along with future plans.

• Journal of Distribution Science
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• v.12 no.3
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• pp.99-103
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• 2014

Purpose - The objective of this study was to examine the volatility of the exchange rate of the Somali shilling (SoSh) during 2010, especially the exchange rate between the Somali shilling and US dollar. Research design, data, and methodology - The study employed aquantitative research design; the data was analyzed using contents analysis for the data pertaining to the exchange rate between the US dollar and Somali Shilling in 2010. Results - The main findings were that the exchange rate was very volatile during 2010 because of three sources: (1) Imbalance of demand and supply in the money market, (2) People adopting the US dollar as the medium of exchange forgoods and services, thereby reducing the circulation of the SoSh, and (3) Lack of a strong central bank. Conclusions - The study suggested three possible remedies: the establishment of an effective central bank that matches the demand and supply of the currencies, adoption of the Somali shilling as the official currency base for the prices of commodities, and minimizing the imports into the country and maximizing its exports, to support the strengthening of the Somali shilling.

• Journal of Information Technology Applications and Management
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• v.20 no.3
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• pp.19-30
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• 2013

The objective of this research is to identify a web portal's specific functions and layouts that are aligned with personality trait of an individual internet user. This first stage of the overall research project intends to check whether the research instrument, namely the NEO Five Factors Inventory (NEO-FFI), is applicable to assess the personality traits of Thai internet users. Based on these personality traits, text-based description of functions/layouts of a web portal was developed and given to professional designers to mock up example web portal pages. These web portal pages were in alignment with individual personality traits. Rating data on the functions/layouts corresponding to individual personality traits were collected from an online survey of 207 Thai internet users. Results showed that respondents gave more consistent rating to the functions/layouts close to their individual personality traits identified in the text-based descriptions than in the mocked-up web portal pages.

• Journal of Information Technology Applications and Management
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• v.18 no.1
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• pp.1-14
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• 2011

Mixed reality (MR) representation of accounting numbers is used as an alternative way of virtually engaging users of real three dimensional graphics of financialdata. An experiment was conducted to compare the usability and knowledge drawn from utilizing a table of numbers versus MR representations. The results showed that when MR was used, the participants' ratings of the firm's financial status and performance were more congruent with those of experts than when a table was employed. Also, MR was seen as providing less complex information with a shorter amount of time being spent and was perceived as being easy and useful.

• Asia-Pacific Journal of Business
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• v.9 no.4
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• pp.13-27
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• 2018

This study aims to explore and identify factors of respondent's on the definition of 'smart community facilities', their usage and satisfaction in Malaysia. Study carried out in four sites which were Kota Belud, Kemaman, Lundu and Putrajaya. Data was collected through qualitative method where interviews was carried out with several smart community members in answering factors that drives the usage/participation, satisfaction and continuance intention from using the 'smart community facilities'. Interpretation from the qualitative approach reveals that community thinks infrastructure, content and digital services will help to generate and build up 'smart community'. This will give the benefit for the whole community as well as improve individual efficiency, lifestyles and well-being. Findings demonstrated that the advance of Internet will enhance people usage on being 'smart' and efficient and it should be further improved with better infrastructures, systematic development with sophisticated digital technology services, facilities and structured content, and also safety-security measures in place.

• International Journal of Computer Science & Network Security
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• v.21 no.4
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• pp.80-83
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• 2021

The article analyzes and shows the rapid development information and telecommunication technologies, and their capabilities are becoming unprecedented for human development, effective solutions to many professional problems. The analysis of information and communication technologies of education used in higher educational institutions of Ukraine confirmed that for the effective use of special teaching methods, as well as software and technical teaching aids, it is necessary to have a trained teaching staff and students.

• Nuclear Engineering and Technology
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• v.54 no.2
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• pp.637-643
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• 2022

Uranium and plutonium are required to be accounted in spent fuel head-end and major recovery area in pyro-process for safeguards purpose. The possibility of neutron resonance technique, as a nondestructive analysis, was simulated on isotopic fissile analysis for large scale process. Neutron resonance technique has advantage to distinguish uranium from plutonium directly in mixture. Simulation was performed on U235 and Pu239 assay in spent fuel and for scoping examination of assembly type. The resonance energies were determined for U235 and Pu239. The linearity in the neutron transmission was examined for the selected resonance energies. In addition, the limit for detection was examined by changing sample density, thickness and content for actual application. Several factors were proposed for neutron production and the moderated neutron source was simulated for effective and efficient transmission measurement. From the simulation results, neutron resonance technique is promising to analyze U235 and Pu239 for spent fuel assembly. An accurate fissile assay will contribute to an increased safeguards for the pyro-processing system and international credibility on the reuse of fissile materials in the fuel cycle.