Archives- 

The ethics of a business is currently a high profile issue owing to sensational corporate scandals that had taken place in many countries causing extensive damages to the economy and society. These corporate scandals question the morality of businessmen in general and accountants in particular. It is argued that the accountants have been the main contributors to the decline in ethical standards of a business. The application of ethical standards assists auditors to overcome ethical dilemmas which, allow for the right choice of professional behavior that may not only benefit the client but the public who relies on the auditors reporting. Auditors have an obligation to the clients they serve, their profession, the public, and themselves to maintain the highest standards of ethical behaviour.They have a responsibility to be competent and to maintain confidentiality, integrity, and objectivity. An analysis of attitudes toward ethics in the accounting profession showed that chances to engage in unethical dealings exist. Ethics is considered one of the most important criteria upon which all professions in achieving its goals; particularly the internal audit. It is one of the most important and the most serious issues that are dealt with in all societies; therefore, in this study, the concept of ethics and the need for ethics is necessary, as well as the qualities of faith, the physical, mental and psychological traits of auditor, and shed the light on the methods of preparation of a good auditor. The objective of this study, clarifying the concept of ethics and the importance of ethical principles, and conceptual need for ethics should all be reviewed and upheld by the internal auditor. The importance of this study stems from the importance of the ethical concepts and its necessity. The auditor should also be characterized by a commitment to follow through with their performance of internal audit work in accordance with the professional care needed. Care of any person who is keen and faithful to their work and the origins of a conservative organization, should note the importance of this study and the several recommendations that are important for all professionals of the audit profession.

Analytical solution of advective–dispersive solute transport through inhomogeneous porous medium is obtained by using Laplace transformation. Pulse type input point source is considered for constant solute dispersion along non-uniform flow through medium. Flow of the medium is considered exponential function of space variable. First order decay term which is directly proportional to flow velocity of the medium is also considered. Result and discussions are given with different graphs.

Working capital management directly effects profitability of any firm. In this study, we select a sample of 33 Pakistani manufacturing firms for the period of 6 years from 2005-2010.We examined the effect of different policies of working capital management AIP (aggressive investment policy) and AFP (aggressive financing policy) on ROA (Return on asset), ROE (Return on equity), ROC (Return on capital). Descriptive analysis and regression analysis are used. The outcome of study shows that there is a significant relationship of ROA and ROC with AIP and AFP. Which means that change in AFP and AIP causes change in ROA and ROC. This study also shows that there is insignificant relationship of ROE with AIP and AFP.

To secure data or information by a modified RSA cryptosystem based on ‘n’ prime. This is a new technique to provide maximum security for data over the network. It is involved encryption, decryption, and key generation. Prime number used in a modified RSA cryptosystem to provide security over the networks. In this technique we used ‘n’ prime number which is not easily breakable. ‘n’ prime numbers are not easily decompose. This technique provides more efficiency and reliability over the networks. In this paper we are used a modified RSA cryptosystem algorithm to handle ‘n’ prime numbers and provides security.

An implementation of quarter – squarer multiplication using op-amps is described. It uses op-amp based dual squaring circuits. It eliminates the drawback of MOSFETs based quarter squarer multiplier. Verification of the feasibility of circuit configuration is established by way of test results on a proto type.

Teenagers in India, like many others on the globe, are likely to be at risk for contracting HIV through unprotected sexual intercourse. Yet the issue of how to help youth avoid risky sexual behavior through family communication / education on HIV/AIDS is still of serious arguments within the society. This paper studies the practice of open family discussion on HIV/AIDS among secondary school students. The research is descriptive using 480 secondary school students selected by multi-stage random sampling. The semi-structured questionnaire is used to collect relevant data. Only 50 (11%) reported family as the first source of information. However, most of the students 360 (79.7%) had open family discussion on HIV/AIDS with their family members. The study reveals there is a gender difference in practice of family discussion. Significantly higher proportion of the female students had family discussion as compare to their male counterparts. The educational status of the parents determines whether a student had family interaction on HIV/AIDS. As in the studied population it is observed that there is considerable level of family discussion this could be considered to encourage further family members.

The problem of identifying approximately duplicate records in databases is an essential step for data cleaning and data integration processes. In the real world, entities have two or more representations in databases. Errors are introduced as the result of transcription errors, incomplete information, lack of standard formats, or any combination of these factors. Most of the existing approach has been depend on the generic or manual intervention is required to calculate the edit distance. None of the existing approach hasn’t focus on how many individual operations required for edit distance calculation, existing relied on total operation. In this paper, we present a thorough analysis of the literature on edit distance for duplicate detection. We cover similarity metrics that are commonly used to detect number of individual operation required to find a duplicate record, which includes the total required edit operation.

The potential use of Aleppo pine (Pinus halepensis Mill.), a lignocellulosic-based fiber found in discontinuous bands along the Mediterranean Basin, for the removal of a basic cationic dye: Methylene blue (MB) was investigated by adsorption in batch mode. In order to investigate the mechanism of dye sorption and potential rate controlling steps, pseudo first-order, pseudo second-order and intra-particle diffusion models equations have been used to test experimental data. Kinetic analysis of models has been carried out for initial MB dye concentration in the range of 20-100 mg/L. The rate constants models have been determined and the correlation coefficients have been calculated in order to assess which model provides the best fit predicted data with experimental results. The results showed that pseudo second-order equations model provide the best fit to experimental data for different initial MB dye concentrations implying that chemisorption mechanism may play an important role for the adsorption of dye onto Aleppo pine fibers. The results indicate also that Aleppo pine fibers adsorb Methylene blue efficiently and could be employed as a low-cost alternative in textile wastewater treatment for the removal of cationic dyes.

Assessing the requirements of using the mechanisms of power transition from state to citizens and introducing the implication of such process is the focus of current paper. It believes that in addition to theoretical justifications, power transition is necessary based pragmatic considerations. It is for the same reason that law and politics philosophers acknowledge the necessity of public administration and the realization of resilient and citizen – based state in their synchronized orientations toward today contingencies of humanistic laws. Thus, in the format of present paper, the necessity of power transition is initially studied and then peaceful and democratic techniques of power transition for state to citizens are introduced and, ultimately, the legal implications of power transition are identified in the framework of local and global legal evidences in order to confirm research hypothesis.

The paper aims at assessing cost of governance and revenue assurance mechanisms. The methodology adopted by the paper involves the use of quantitative data for 9 years, from 2002 to 2010, which was generated from the annual report and accounts of the Central Bank of Iran. The data generated for the study was analyzed using graphs and simple percentage analysis. The finding of the paper shows that Cost of governance at state level has greatly increased in Iran. Similarly, the trend of Extra-Budgetary Expenditure put to question the implementation of budgets at the States. The paper concludes that the task of reducing cost of governance for revenue assurance at states level does not rest on the executive, legislature and judiciary alone. It is task demanding the collective effort of all stakeholders. Finally, the paper recommends that there is the need to reduce recurrent expenditure to sustainable level through reducing waste, inefficiency, corruption and duplication in government, as well as, make capital spending more effective.