Marketing is a completely developing paradigm. In spite of nearly metaphysical, esoteric, anti-scientifically approached trends and fashions are increasingly contributing to identify more elements bringing it closer to the science like a technology3. That is, an applied social science by establishing concepts and relations between Strategic and Tactic (operational) issues; its Identification, Creation, Communication and Value-Exchange and Usage- Delivery Processes, and its Functions; this elements, parts or components, and its instruments (tools). Marketing thought and strategic planning become highly outstanding in a world where the so-called servicessimply, intangibles- are progressively weighing in the economical context, inside or outside the capitalist production mode. No matter tangibles or intangibles are merchandized: the dialectic relation between Strategy and Tactics does not change, though particularities in the operational usage of the different variables in the Marketing Mix do. This is another important aspect to keep in mind. It is evident that this work does not correspond to an empiric investigation, but to a theoretical-conceptual position of rupture; that is, a true theory; the exercises of empiric validation that can be undertaken starting from the well norm in the classic or traditional marketing literature, and it is not objective to the present written.

Loha Barrack Crocodile Sanctuary is the only protected area out of 96 for conserving crocodiles in its natural habitat at the western side of South Andaman region of Andaman and Nicobar Islands which is surrounded by Bay of Bengal. More than 91% of the sanctuary is covered by marine ecosystem. A total of 146 species of scleractinian corals under 49 genera and 14 families were reported during the present study. The maximum number of 34 species was found under the family Fungiidae which is the nucleus of scleractinian corals reef ecosystem. On the basis of then present study, more conservatory measures can be drawn on scleractinian corals in this sanctuary along with the target animal i.e. crocodile.

This paper presents a study of the car acceleration. The vehicle has an on-board computer that enables the acquisition of data which is fed from the already incorporated transducers. Some acceleration features are highlighted.

Tougher request that are being formulated again and again regarding a vehicle’s dynamic performances and its fuel efficiency require a deeper study over the influence of various parameters over to the vehicle dynamic behavior. In the specialty literature we find appreciations both quantitative and qualitative regarding the influence of certain functional parameters, and how their adjustments have an impact on to the vehicle’s performances. We have to mention that the literature guides its self when analyzing the influence of certain parameters after a very restrictive methodology: when studying how a parameter influences a certain behavior all the other parameters are considered to be constant, which obviously does not happen in reality.

In all fields, including here technical field, there will always be uncertainties [1,2]; from a quantity point of view uncertainties are a set of values that we can expect. To offer some examples in vehicle dynamic study there will always be uncertainties regarding weight value, rolling radius, rotational mass coefficient, drag coefficient, aerodynamic coefficient, front surface, transmission efficiency etc. [3]. Throughout the paper we call on operations with values intervals and on differential equations with coefficients that have values within certain intervals. Using the well known differential equation for straight movement, certain parameters are analyzed regarding their influences onto the vehicle dynamic behavior. The theoretical achieved results are than compared with results that are reached through real test runs carried onto a vehicle that has gasoline injection, onboard computer, transducers and other built-in actuators. The data offered by these sensors is collected using a data acquisition system.

The purpose of this article is to review the collapse of the Enron Corporation and the collapse’s effect on the United States financial market. Enron Corporation, the seventh largest company in the United States, misguided its shareholders by reporting $74 billion profit of which $43 billion was detected as fraud. Moreover, according to the association of fraud examiners $2.9 trillion was lost because of employee fraud. For example, as presented by Kieso, Weygandt, and Warfield (2013), in a global survey study that was conducted in 2013, it was reported that 3,000 executives from 54 countries were involved in fraudulent financial reporting. Therefore, the world of accounting is dominated by the top four accounting firms known as (1). PricewaterhouseCoopers (PwC), (2). Deloitte & Touche (DT), (3). Ernst & Young (EY) and (4). KPMG which represent a combined income of $80 billion.

The purpose of this research study is to provide a relevant position about the emergence and adoption process of the revenue recognition project under Financial Accounting Standard Board (FASB) and International Accounting Standard Board (IASB) and its crucial financial reporting performance by business enterprises. In 2014 the Financial Accounting Standard Board (FASB) developed a conceptual framework in relation to the joint revenue recognition project. As a result, the Financial Accounting Standard Board (FASB) in an early announcement this year stated that the revenue recognition project will take place as early as 2015 as noted by Lemus (2014). However, the revenue recognition project will change its reporting perspective from historical cost value to fair value measurement. For example, the International Accounting Standard Board (IASB) noted that more than 95% of Small and Medium-sized Entities (SMEs) are allowed to use EFRS. Therefore, it is expected (as cited in Kieso, Weygandt, & Warfield, 2013) that the optional adoption process of International Financial Reporting Standards (IFRS) in the United States will take place as early as 2017.

A cross sectional study was carried out to determine the prevalence of bovine trypanosomosis in five peasant associations of Guto Gida District of East Wollega Zone, Ethiopia from October 2013 to March 2014. From five peasant association, 384 cattle were randomly selected and examined for trypanosomosis. The overall prevalence of bovine trypanosomosis was 7.81% of which Trypanosoma congolense infection was 53.33%, Trypanosoma vivax infection was 30% and Trypanosoma brucei was 16.66% with statistically significant difference (P=0.00). A significant association was observed (P<0.05) between the disease positivity and body condition score. When the mean packed cell volume of trypanosome infected animals was compared with that of non- infected animals, it was significantly lower (P<0.05) in the infected animals. In conclusion, trypanosomosis caused by T. congolense, T. vivax and T.brucei with more prevalence of T. congolense remained the main constraint to animal production and agricultural development in study area.

The Niger Delta has for the past two decades been the focus of national and international discuss. The region was virtually ungovernable; enmeshed in panoply of violent conflicts that dove-tailed into near full blown youths driven insurgency. This made the region anarchic and inhospitable for the oil companies. Various studies posit a close link between natural resources and conflict, and oil as being central to conflict. This perspective is underpinned by the greed (economic) model, which posits that conflicts in Africa are greed driven. Militants’ involvement in oil theft has given fillip to the notion that greed underpins insecurity in the Niger Delta. The paper examines the Niger Delta conflicts within the context of the greed model. The paper concludes that insecurity has been goaded by grievance rather than greed as conflicts in the Niger Delta evolved through many stages of oppression, repression and exploitation.

Methicillin-resistant Staphylococcusaureus (MRSA) infections are most medically threat, hard to treat infection among medical care units. MRSA isolates emerged from Staphylococcusaureus strain how carry mecA gene which confer their resistance to methicillin. The standard drug of choice to resolve MRSA infections is vancomycin which late replaced by teicoplanin due to their renal toxicity. During this study 20 MRSA isolates were obtained from the Central Laboratory of Babylon Health Directorate and previously diagnosed as MRSA using both phenotypic (by VITEK 2 compact system) and genotypic (mecA gene detection) diagnostics methods. Teicoplanin disk diffusion were achieved acc -ording to CLSI 2012.Well diffusion method was used to test the effects of mixture of Argan Oil and 1.5 % H2O2 with ratios: (1:1, 1:2, and 2:1 Argan oil: 1.5% H2O2). The effect of the mentioned mixtures in addition to the effect of 1.5% H2O2 alone and Argan oil alone were tested using well diffusion method according to CLSI 2012. The results of inhibition zone for mixture were recorded and compared with the inhibition of teicoplanin. The results revealed ability of argan oil: H2O2 mixture with ration 2:1 to inhibit growth 80% of MRSA isolates and give inhibition zone similar to those of teicoplanin ≥ 14mm. This study concludes the satisfactoriness of use Argan oil as anti-MRSA medical oil with high level of safety and low level of uncomfortable effects.