Auditing has become an important and integral function of organizations in achieving their objectives and protecting their assets. The study aimed to evaluate the role of Audit Bureau members to eradicate financial corruption in Libya, through necessary measures for the auditing task and changes that affect it, and that represent in giving certifying International control standards, giving training, earning experience for the auditors who work in Audit Bureau. The study focused on assessing the factors affecting auditors and performance audit development, on identifying pitfalls faced while performance audit conducted and used as a tool to eradicate financial corruption. The researcher used the qualitative methodology for analysis. The study showed weakness in the level of realizing the finds to its function which consider as main reason to its establishment. The researcher analyzed qualitative data from e-mail, interviews, observation and personal experience. The study proved the Audit Bureau had not certified its control standards to international standards.
The Bureau also neglects in giving necessary training programmers to qualify the auditors and using the new of modern manners instead of the methods of governmental performance in doing control works. As a result of study, the researcher introduced some recommendations such as: revising legal provisions that support the Auditing of Audit Bureau members, and certifying the international control standards in order to walk beside the advance that happened in regional and international establishments. The study recommended giving necessary training courses to auditors to enable them to perform their work and use new technology that support proof of documents for auditors.

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Author Keywords:- Audit Bureau, eradicate, financial corruption, performance, international control standards, and training.

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e-ISSN: 2319-183X, p-ISSN: 2319-1821 Source Type: Journal Original Language: English
Document Type: Article Number of pages: 05

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© Copyright 2014, All rights reserved.

The need for new investments in operating fixed assets is a present reality in the company environment. Therefore, this article has as its main purpose to demonstrate the application of an evaluating indicator of investments in operating fixed assets involving methods and techniques arising from investment analysis, from engineering economics and from the strategy of operations. Departing from the model developed by Slack and Lewis (2009) for measuring performance goals, a bibliographical review has been elaborated, where an indicator has been able to be created, here denominated as RLL. Simulations of a new investment have been done, in which the condition of mutually exclusive projects created some analyses where the conditions were either producing or alternatively outsourcing. The projects have been analyzed through the method return on investment (ROI) and net present value (NPV) and eventually through the RLL. The results have been tested and demonstrated statistical adherence. As a conclusion, the RLL can be used as a complementary indicator in the analyses of new investments in operating fixed assets, as well as the generation of sectorial benchmarking, once it uses information from financial demonstrations.

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Author Keywords:- Investments, fixed assets, financial analysis, engineering economics, operations strategy

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e-ISSN: 2319-183X, p-ISSN: 2319-1821 Source Type: Journal Original Language: English
Document Type: Article Number of pages: 09

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© Copyright 2014, All rights reserved.

The conventional Z-Source Inverter (ZSI) used for photovoltaic applications has certain shortcomings such as high stress across the passive components and low boost factor. This paper presents the design and analysis of three phase switched inductor quasi Z-source inverter (SL-QZSI) for photovoltaic (PV) applications. The wide voltage gain and the compensation for dead time effect of SL-QZSI with the help of shoot-through states makes it suitable for PV application. Modulation strategies such as Simple boost, Maximum boost and Constant maximum boost control methods are investigated for the operation and control of SL-QZSI. PV source is modeled in MATLAB and incremental & conductance MPPT algorithm is implemented .Simulation of the SL-QZSI circuit powered by PV source is carried out by implementing maximum boost control method and the performance parameters are discussed.

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Author Keywords:- SL-QZSI, Maximum Boost Control, PV, MPPT & Boost factor.

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e-ISSN: 2319-183X, p-ISSN: 2319-1821 Source Type: Journal Original Language: English
Document Type: Article Number of pages: 14

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© Copyright 2014, All rights reserved.

This paper developed an analytical background to scientific development conducted on the use of Lean Manufacturing in the industries. Regarding the methodological approach to this research is exploratory and did a literature review with a sample survey using technological resources search as a tool to perform the search in this case, the component data bases Journals Portal Coordination and Training of Personnel Higher Level. For this study bibliometric analysis and the selection of journals were made and the results show that the topic is Lean Manufacturing on the rise internationally and that is a methodology mentioned in leading journals. The scientific literature on the topic is not predominantly done by a single magazine or a single industry segment. The contribution is in identifying the gaps of the segments of the industries with the greatest opportunities for the application of Lean Thinking so that future studies can deepen effectively is opportunity.

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Author Keywords: - Lean Manufacturing, Lean Thinking, Bibliometrics.

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e-ISSN: 2319-183X, p-ISSN: 2319-1821 Source Type: Journal Original Language: English
Document Type: Article Number of pages: 06

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© Copyright 2014, All rights reserved.

The Fungus Venturia Inaequalis Infects Members Of The Maloideae, And Causes The Disease Apple Scab, The Most Important Disease Of Apple Worldwide. Apple Scab Venturia Inaequalis (Cke) Wint., Is A Major Problem In Albanian Apple Orchards And Is Responsible For Serious Economic Losses. The Purchase Of Spraying Equipment And Phytopharmaceutical Products Is Very Expensive In Comparison To The Income Of Local Apple Growers. In Several Apple Production Areas, Most Fungicide Sprays Applied To Orchards Target Apple Scab Management. This Is One Of The Reasons Why Reduced Fungicide Sprayings Are Becoming More And More Important The Experiment Is Carried Out At Qerret (Puka Region), During The Years 2010-2013 At The Islam Djaloshi Farm. The Experiment Is Set Up In Randomised Block Where The Main Effects Factor (Factor A Is The Cultivar) Are Seen In Two Levels (Cv. Starking And Golden Delicious). Second Factor (Application Time- The Factor B) In Two Levels (Taking In Consider Traditional Treatments And Table Of Mills). Third Factor (Fungicidal Treatment – The Factor C) In Four Levels (1. Amicarb 100; 2. Kresoxim – Metil; 3. Pencozeb DG;
4. Control.
Analysing The Data, On Average, The Treatments Done In Plot 1 Caused About 50% Less Damage Than The Traditional Sprayings. This Indicated That With A Relative Small Amount Of Well Timed Sprayings A Enormous Amount Of Damage Can Be Prevented. A Mills Table Warnings Calendar-Based Management Program Seems To Be Less Effective (More Sprayings Needed And The Results Are Worse). These Results Also Emphasize The Importance Of The Development Of An Adequate Apple Scab Management Program That Should Be Presented To Local Apple Growers.

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Author Keywords: - Alternative Fungicides, Armicarb, Organic Production, Small Fruits, Efficacy

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e-ISSN: 2319-183X, p-ISSN: 2319-1821 Source Type: Journal Original Language: English
Document Type: Article Number of pages: 05

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© Copyright 2014, All rights reserved.

Research exposes the electric planar actuator as an element of traction which can be employed for bidirectional movement performed by a single mechanism as an alternative to the usual composed disposition of mechanical components and rotary motors used in industrial applications. Considering the capacity of the surface motors to produce kinetic energy with minimum mechanical contact between the stator and the translator, thus it reduces the friction and consequently eliminates this and other nonlinearities present in other drive technologies normally used. When the process of powder metallurgy is used, it is possible to build unique massive blocks cores with high magnetic permeability and advantages can be obtained when compared to conventional cores, such as motors with lower energy consumption and higher efficiency. Therefore the focus of this paper concentrates on simulations of magnetic compounds and alloys through analysis by the Finite Element Method with support for three-dimensional models applied in the confection of magnetic circuits used in planar actuator. The performance of the cores was analyzed by magnetic field density spectral with numerical information of the maximum magnetic flux density and the influence of the variation of the supply frequency.

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Author Keywords:- Induced electrical currents, magnetic materials, powder metallurgy, relative magnetic permeability

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e-ISSN: 2319-183X, p-ISSN: 2319-1821 Source Type: Journal Original Language: English
Document Type: Article Number of pages: 09

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© Copyright 2014, All rights reserved.

In this paper, we discuss about the bivariate generalized Poisson distribution for the cortisol awakening response and multiple sclerosis in humans. Dysregulation of the hypothalamus-pituitary-adrenal (HPA) axis has been frequently been reported in multiple sclerosis (MS). So far, HPA axis function in MS has predominantly been studied under pharmacological stimulation which is associated with a series of methodological caveats. Knowledge of circadian cortisol patterns and cortisol awakening response (CAR) is still limited. We have found the probability generating function and moment generating function for cortisol awakening response and the corresponding mathematical figures 3.1 to 3.6 have been given in section 3.

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Author Keywords:- Corticotropin Releasing Hormone, Cortisol, Multiple Sclerosis, Cortiol Awakening Response. 2010 AMS Classification: 62HXX, 60EXX.

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e-ISSN: 2319-183X, p-ISSN: 2319-1821 Source Type: Journal Original Language: English
Document Type: Article Number of pages: 06

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© Copyright 2014, All rights reserved.

The impact of mining and mineral extraction activities can be significant on the surrounding land, water and air bodies, in any operational area. The environmental degradation ranges from localized surface and ground water contamination to the damaging effects of airborne pollutants on the regional ecosystem; which need the properly designed geospatial database. The monitoring of these environmental impacts requires a userfriendly and cost effective method to quantify the land cover changes over large time periods. Now-a-days, it has become compulsory to use the remote sensing techniques for regular monitoring of these environmental hazards in-and-around the mining areas using cadastral map. This paper provides a case study on the use of geospatial techniques for environmental monitoring in the mining areas.

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Author Keywords:- Mining, Cadastral, Remote Sensing, Environmental Impacts.

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e-ISSN: 2319-183X, p-ISSN: 2319-1821 Source Type: Journal Original Language: English
Document Type: Article Number of pages: 09

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© Copyright 2014, All rights reserved.

Steganography is the art and science of invisible communication as it hides the information message inside cover image In This paper the cover image is decomposed using multilevel wavelet transform and theses wavelet coefficients are statistically weighted according to their perceptual importance (CSF weights) to identify the regions of interest for the embedding. The hiding image is encrypted using secret key based on wavelet coefficients on the last approximation level. Then the encrypted watermark is embedded using CSF weights in the wavelet domain into the cover image. Experimental results denote the feasibility of the proposed method asthe stego images has high PSNR and subjective quality which declare that the algorithm gains a good performance in transparency and robustness against noise attacks.

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Author Keywords:- Steganography, Wavelet Transform , Watermarking, CSF.

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e-ISSN: 2319-183X, p-ISSN: 2319-1821 Source Type: Journal Original Language: English
Document Type: Article Number of pages: 10

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© Copyright 2014, All rights reserved.