Classification is the fundamental key to understand and analyze why and how the national accounting systems are different. It also gives us the opportunity to analyze whether these systems are converging or diverging. The main purpose of classification is to group the countries according to their distinctive characteristics of their financial accounting systems. Classifications are a way of viewing the world. From the other hand international harmonization of accounting has been defined as the attempt to bring together different systems. It is the process of blending and combining various practices into an orderly structure, which produces a synergistic result. The harmonization of financial accounting and reporting standards is seen as a mean of facilitating the globalization of capital markets. In this paper we are trying to analyze the accounting systems of countries that belong to the European Union but they are not part of the Euro-zone. The results indicate that the accounting systems of these countries are facing many differences in the accounting practices. All these differences do exist and are causing problems for a wide variety of groups, organizations and individuals

The suppliers in an organization represent the first link of a supply chain, therefore, the initial factor for the development of activities within the companies, in this sense, the suppliers have the power to lead to success or failure the importance they represent. Knowing the above, it is necessary to pay special attention to the search, selection and evaluation of suppliers, in order to generate good organizational performance and therefore excellent customer service. In the present work, a comprehensive management system for the acquisition of goods and services is disclosed, based on the principles of the Analytic Hierarchy Process (AHP) and the use of Macros programming in the Visual Basic for Applications (VBA).

Unreinforced masonry buildings are ubiquitous in Nepal due to the use of locally available materials, straightforward building techniques and economic viability. However, the Gorkha Earthquake 2015 affected these masonry buildings the most. This paper assembles the information collected during the reconnaissance of the unreinforced masonry buildings after the earthquake in Kathmandu Valley. It highlights the damages caused by Gorkha Earthquake 2015 in the unreinforced masonry buildings in Kathmandu Valley and attempts to identify the possible causes of the damages. This paper also presents some recommendations for the construction of unreinforced masonry buildings so that such catastrophic devastation can be avoided in the future.

In the recent years, Service quality is a vital factor in customer satisfaction in the hotel industry, because high service quality produces high customer satisfaction. In addition, Customer satisfaction is the difference between service delivery and customer perception. If the quality doesn’t meet their perception, the customer has low satisfaction. The satisfaction is used to measure customer loyalty, increase revenue and reduce churn. In addition, it is essential to attract new customers and differentiate in the competitive market. Therefore, the research study focus to determine the relationship of service quality and customer satisfaction in the case of Mongolian Hotels. The study based on the SERVQUAL model which include 5 dimensions or 23 items. The survey was gathered from 322 respondents in 5 hotels with 3 stars. Research findings show that all of SERVQUAL dimensions have positive relationship but Tangibles, Reliability, Responsiveness has highest positive affect on customer satisfaction.

Physical control, especially inert substances are an alternative to insecticides in the control of Dermanyssus gallinae (De Geer, 1778). The use of SiO2 formulations is technically demanding. SiO2 formulations have a number of limiting characteristics. However, if the formulation is selected appropriately and the facility hygienically prepared, the combined professional application of SiO2 and facility rest period make for an efficient method of D. gallinae control. In this case, the efficacy of control can be achieved in the form of suppression for a one-year period (only with the preparatory treatment). In case of optimal conditions, the procedure of a proper combined application of SiO2 formulations can lead to eradication of D. gallinae from production facilities. In contrast to this, the application of SiO2 formulations in unconditioned situations, without facility rest period, as well as during exploitation, especially with high intensity infestation, is not sufficiently efficient and rational. The use of inert oils P 547/17 is technically simple, with the possibility of high operability. In comparison with SiO2 formulation, P 547/17 has a number of better characteristics and is much more efficient on cages and equipment. On absorbent surfaces (floor and walls), a repeated application is required, as there is no possibility of creating a layer with a prolonged effect. The appropriate application of the P 547/17 formulation enables easier and faster highly efficient suppression, even eradication from production facilities, depending on the conditions being met. Not meeting the set conditions reduces the desired effect. The appropriate application of the selected inert substances in facility preparation for the housing of the flock affirms preventive veterinary medicine, with a highest degree of safety and efficacy.

In recent years, positioning services are increasingly used for navigation with the growing popularity of smart devices. The indoor positioning is a much tougher challenge than outdoor positioning. BLE (Bluetooth Low Energy) technology has developed for location services during the last few years, the Beacons using BLE technologies are transmitter devices that can take advantage of Received Signal Strength Indication (RSSI) information together with an appropriate localization algorithm, to pinpoint a user’s position. We apply the Triangulation algorithm to compute the user’s position based on the RSSI of iBeacon devices, and the Fingerprinting method is also applied to improve the accuracy and stability of indoor position. Some popular machine learning algorithms are evaluated as the training model of positioning prediction. The hybrid positioning system constructed with client-server architecture for reducing the computation of mobile devices, which makes indoor positioning application more stable and provides other diversified services.

Nowadays, consumer needs and requirements are changing rapidly. In the business world, companies are trying to build competitive advantage strategy not only to attract new customers but also keep remaining loyal customers. Therefore, firms priority mission is to create competitive advantages not just to survive but also for expanding the market. The research purpose is trying to investigate the factors which influence Brand Image, Perceived Value, Website quality on hospital select intention. Furthermore, the study also trying to explore the moderate effect relationship between internet trust and select intention. The research survey covered 815 female participants and was collected online. The study result shows that all independent variables (BI, PV, WQ) have positive influence relationship with health service select intention. Also, perceived value has a stronger positive relationship with select intention compared to brand image and website quality. Unfortunately, Internet trust does not have a moderation effect relationship between the website quality and select intention.

Freetown, as the capital city of Sierra Leone has important roles in various sectors that require good provision of public transportation system. This research attempts to develop household trip generation models using Freetown Centre I district as our case study. The models are built by using multiple linear regression analysis, which establishes relationship between trip number and household socioeconomic attributes. Household interviews were used through the administration of questionnaires for data collection on household socioeconomic and trip characteristics of the study area. The results were then analyzed quantitatively using Statistical Package for Social Sciences (SPSS 16.0 version). Mathematical models were developed and the results show that trip generation rate is highly dependent on the income status of the people in Freetown Centre I district. Model validation and optimization were done to test the usefulness of the proposed models. These results confirm that the proposed models can be used to forecast future trip number for the study area and areas with similar household socioeconomic attributes. It is recommended that due to the rapid growth of automobile ownership, especially motorcycle, new transportation planning should be done in order to create reliable and sustainable public transport system.

Lagos city being one of the most populous city in Africa is being faced with scarcity of portable water to meet domestic demand. At the same time there is also an increase in the construction industry with the use of concrete. This has left contractors with the option of seeking different sources of water for concrete production without knowing the effects such water will have on the properties of concrete. Therefore, this investigation critically appraises sources of water use in concrete production as one of the likely causes of building collapse in Lagos city. The performance of six sources of water obtained from Lagos municipality on some engineering properties i.e., setting times of cement paste, compressive strength and split tensile strength of concrete were checked in the laboratory and compared same with controlled specimens that is made with tap water as mixing water and curing water. C25 grade of concrete was adopted with a mix proportion of 1:2:4 at w/c ratio of 0.55. For each mix of water, compressive strength tests were conducted using 150x150x150 mm cube specimens, while tensile strength was investigated using 150x300 mm cylinder specimens. The study revealed that physiochemical properties of water varies depending upon place, time, environment, exposure and storage duration. These physical and chemical composition of water react differently with different constituent of concrete. These reactions mostly affect the setting time of cement paste, compressive strength and split tensile strength of concrete, some favourably while others unfavourably.

Electronic waste (e-waste) poses a great potential for accumulation of solid waste globally. It’s one of the fastest growing pollution problems worldwide. It has substantial varieties of harmful substance which can pollute the environment and affects human health if not dispose properly or recycle in an appropriate scientific manner. Recycling electronic waste is now receiving the desired attention globally. Recycling electronics recovers valuable materials and as a result, we reduce greenhouse emissions, reduces pollutions, save energy and resources by extracting fewer materials from earth. The successful strategy for curtailing the effects of e-waste is to develop appropriate management strategies through the development of eco-friendly devices, proper collection, and recovery and recycle materials by the best safe methods.

In the Gorkha Earthquake 2015 that occurred in Nepal, several buildings were damaged and collapsed in Kathmandu valley. Kathmandu valley (Bhaktapur, Lailtpur and Kathmandu) is well known for its traditional palaces, temples and residential buildings. These palaces were constructed mainly of brick masonry with mud or shurkhi mortar, and the next major construction material used was timber. Most of the palaces and buildings of Kathmandu valley are of Malla period(around 300 years old). Other buildings are also more than 100 years old. During Gorkha Earthquake 2015, a number of these types of palaces were damaged and collapsed in the core city and outer area of Bhaktapur, Kathmandu and Lalitpur of Nepal. Photographs of damaged and collapsed of masonry palaces were collected after the earthquake. Different damage types of the palaces are shown. Structural system of these masonry palaces are studied and causes of failure are determined. It is found that the main causes of failure of brick masonry buildings palace type buildings are the lack of proper structural integration systems, decay of construction materials and seepage of water.

The Public health situation at Pakistan in general and particularly in Baluchistan province is not satisfactory. The main responsibility of every government is provision of better and standard public health care coverage. Most of developed and some developing countries have achieved these objectives by successful implementing of Social Health Insurance (SHI). The 57th World Health Assembly in May 2005 has adopted the resolution which has emphasized on sustainable and universal health coverage through enactment of general taxation and social health insurance. Pakistan is still in the process of trial and error and could not implement any social health insurance in any of its province. The province of Baluchistan is facing same public health care issues like of other provinces. There are acute shortage health care resources in some hospitals but in some cases the available resources are under-utilized properly. The present study is based on secondary data collected by reviewing different relevant articles and derived an appropriate model and suggestion for successful implementation of social health insurance in Balochistan.The solution for these problems is implementation of SHI in province. In this regard at first stage the Ministry of Health the Government of Balochistan needs to pass special bill from the Provincial Assembly of Balochistan for implementation of social health insurance in the province. Then Ministry of Health Balochistan needs to develop a pool of health care fund and accumulate funds from various sources, sufficient for provisions of health care services. Then the health ministry should start the awareness program so that large number of people can participate in the new health care system. If the government is successful in implementation of Social Health Insurance it will be able to provide quality health care services and will be in position to universal health coverage.

In the present generation, data has become the basis for most of the innovations in advanced sciences and technologies. However, the data that is used for analysis is huge and contains disparate data fields. Analyzing this data is a non-trivial task. Nevertheless, with the advancement in big data research, new technologies have been invented to handle problems related to big data. One such technology is Big Data Analytics. It has a wide application scope and very useful in future prediction tasks using the data in hand. In this work, we briefly introduce Big Data Analytics and its importance as well as some of its applications and challenges.

In this paper, we first use fractional integral formula to study the fractional integral property of ABC and ABR. Secondly, we present integration by parts formulas for the ABC and ABR fractional derivatives with Mittag-Leffler kernels when the operators is. ) 2 3 ? ?(1, . Finally, we investigate the self-adjointness, eigenvalues, and eigenfunction properties of the corresponding fractional Sturm-Liouville equations by using fractional integration by parts formulas

Natural language is the most powerful form of conveying information. Most of the predicates in natural language are Fuzzy. Fuzzy logic is a concept to represent vague ideas and it deals with uncertainty. Human knowledge can be represented through an approach using Fuzzy concepts, an approach to computing based on “degree of truth “rather than the usual True or False. Fuzzy Logic uses linguistic variables and are modified with hedges like very, low, slight, approximately etc. and the truth values of propositions are in the range over the unit interval [0, 1] which are called linguistic truth value.

In this paper, we first use fractional integral formula to study the fractional integral property of ABC and ABR. Secondly, we present integration by parts formulas for the ABC and ABR fractional derivatives with Mittag-Leffler kernels when the operators is. ) 2 3 ? ?(1, . Finally, we investigate the self-adjointness, eigenvalues, and eigenfunction properties of the corresponding fractional Sturm-Liouville equations by using fractional integration by parts formulas