http://ijaems.com/ Open Access international Journal to publish research paper en-us October Egypt has a large road network on which more than 3,000 bridges are in service. To provide for safe and functional bridges, periodic inspection and assessment of bridge condition is essential. This paper presents the results of a part of on-going research project in which seven RC bridges in Egypt were visually inspected in 2019 and 2020. The inspection results are used to survey the types and quantities of defects that are common in different elements of RC bridges. The defects that were surveyed in the current investigation include spalling of concrete with and without exposed rebar; wear and pothole in wearing surface; distortion and connection in metal railing; crack, delamination and spalling in median barrier; and wear, spalling and settlement in curbs and sidewalks. The inspection results are further used to determine the densities of these defects in the main elements of RC bridges. Discussion is also made on the evolution of defects with aging of bridges. http://ijaems.com/detail/field-survey-of-defects-in-rc-bridges/ Hadeer M. El-Farargy, Al-Sayed E. El-kasaby, Adel M. El-Kelesh http://ijaems.com/upload_images/issue_files/1IJAEMS-11020216-FieldSurvey.pdf The purpose of this study was to determine the number of marketing channels and the amount of margin in each marketing channel to determine the efficiency of marketing and the added value received by each marketing actor of Julung-Julung fish in Kinabuhutan Village. The population in this study were fishermen catching julung-julung fish, fish processors, middlemen and retailers. Data was collected using the census method for fishermen and fish processors, while traders used purposive sampling. The data collected in the form of primary data and secondary data. Primary data collection techniques with observation and interviews. The data obtained were analyzed using quantitative descriptive analysis and qualitative descriptive analysis. Quantitative descriptive analysis using marketing margin analysis. Based on the research results, it is known that there are only 2 marketing channels for fresh julung-julung fish in Kinabuhuta Village, namely from fishermen to consumers and from fishermen to fish processors. Both channels have a marketing margin of 0 which means that the channel is efficient because the price paid by consumers is the same as that received by fishermen. The marketing channels for smoked Julung-Julung fish are 4 marketing channels with marketing areas, Kinabuhutan, Likupang, Bitung, Airmadidi, Manado and Tomohon. Based on the results of the margin analysis, it is known that the farther the distance between producers and consumers, the longer the marketing channel and the larger the marketing margin, making it more inefficient. In this study, the marketing channel no. 1 with the marketing area to Tomohon is inefficient because the price paid by the final consumer is the most expensive so that the largest marketing margin is Rp. 12,000,-. While the most efficient which is marketed in the production area is channel 4 because the margin is 0. The added value received by fishermen is Rp. 4,500, -. Per 20 fish, the fish processing producer is Rp. 7,850,-, while the middlemen and retailers vary according to the marketing area. The lowest marketing costs are those that are marketed in the production area in Kinabuhutan, namely 0 and the largest is the farthest, Tomohon. http://ijaems.com/detail/margin-analysis-of-marketing-julung-julung-fish-hyporhamphus-affinis-in-kinabuhutan-village-west-likupang-district-north-minahasa-regency/ Siti Suhaeni; Srie J. Sondakh; Olvie V. Kotambunan http://ijaems.com/upload_images/issue_files/2IJAEMS-11020214-MarginAnalysis.pdf The aim of the current study is to analyze the relationship between accounting system and organizational planning. Managers are aware of their own requirements as well as the resources that their organizations would require to support the activities that have been recommended. We believe that the findings of this study will assist managers in better understanding different personality profiles and making decisions on which profile is most appropriate for their needs. The finding revealed that there is a positive relationship between accounting system and organizational planning. The study was carried out among car dealerships in Erbil, Kurdistan. Total of 53 participants involved in this study. Five point likert scales was used in this study ranging from not important at all to very important. However, despite the fact that this study regards organizational planning and accounting system as two distinct problems, the cluster analysis takes these two aspects into account at the same time. While the effect of organizational planning on the accounting system, and vice versa, was not specifically addressed in the current study, it is a relationship that should be explored in greater detail in future research. http://ijaems.com/detail/the-role-of-sophisticated-accounting-system-in-organizational-planning/ Khowanas Saeed Qader, Hawkar Anwar Hamad, Bayar Gardi, Pshdar Abdalla Hamza, Dr. Govand Anwar http://ijaems.com/upload_images/issue_files/3IJAEMS-11020219-Theroleof.pdf We analyze a two-period model with two kinds of hedgers who have different kinds of non-tradable risky asset to hedge. For holding the asset whose payoff is related to a tradable risky asset, they can derive some different private information about this tradable risky asset. Both hedgers have demand to buy risky asset for the purpose of speculating and hedging. In date 1, they get the information about their non-tradable asset position, private signal of tradable risky asset’ payoff and decide how much tradable risky asset they want to hold. They can estimate each other’s private information through equilibrium price. We also measure the information passing effect of price. http://ijaems.com/detail/hedgers-competition-in-financial-market/ Letian Jiao,Tianyu Zhang, Haitao Chen http://ijaems.com/upload_images/issue_files/4IJAEMS-110202110-Hedgers.pdf