Abstract: In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought
Abstract: Analysis of heart rate variability (HRV) has become a
popular non-invasive tool for assessing the activities of autonomic
nervous system. Most of the methods were hired from techniques
used for time series analysis. Currently used methods are time
domain, frequency domain, geometrical and fractal methods. A new
technique, which searches for pattern repeatability in a time series, is
proposed for quantifying heart rate (HR) time series. These set of
indices, which are termed as pattern repeatability measure and
pattern repeatability ratio are able to distinguish HR data clearly
from noise and electroencephalogram (EEG). The results of analysis
using these measures give an insight into the fundamental difference
between the composition of HR time series with respect to EEG and
noise.
Abstract: In this paper, the existence of periodic solutions of a delayed competitive system with the effect of toxic substances is investigated by using the Gaines and Mawhin,s continuation theorem of coincidence degree theory on time scales. New sufficient conditions are obtained for the existence of periodic solutions. The approach is unified to provide the existence of the desired solutions for the continuous differential equations and discrete difference equations. Moreover, The approach has been widely applied to study existence of periodic solutions in differential equations and difference equations.
Abstract: In this article, the flow behavior around a NACA 0012 airfoil which is oscillating with different Reynolds numbers and in various amplitudes has been investigated numerically. Numerical simulations have been performed with ANSYS software. First, the 2- D geometry has been studied in different Reynolds numbers and angles of attack with various numerical methods in its static condition. This analysis was to choose the best turbulent model and comparing the grids to have the optimum one for dynamic simulations. Because the analysis was to study the blades of wind turbines, the Reynolds numbers were not arbitrary. They were in the range of 9.71e5 to 22.65e5. The angle of attack was in the range of -41.81° to 41.81°. By choosing the forward wind speed as the independent parameter, the others like Reynolds and the amplitude of the oscillation would be known automatically. The results show that the SST turbulent model is the best choice that leads the least numerical error with respect the experimental ones. Also, a dynamic stall phenomenon is more probable at lower wind speeds in which the lift force is less.
Abstract: Due to environmental concerns, the recent regulation on automobile fuel economy has been strengthened. The market demand for efficient vehicles is growing and automakers to improve engine fuel efficiency in the industry have been paying a lot of effort. To improve the fuel efficiency, it is necessary to reduce losses or to improve combustion efficiency of the engine. VVA (Variable Valve Actuation) technology enhances the engine's intake air flow, reduce pumping losses and mechanical friction losses. And also, VVA technology is the engine's low speed and high speed operation to implement each of appropriate valve lift. It improves the performance of engine in the entire operating range. This paper presents a design procedure of DC motor and drive for VVA system and shows the validity of the design result by experimental result with prototype.
Abstract: The mosques have been appearance in Thailand since
Ayutthaya Kingdom (1350 to 1767 A.D.) Until today, more than 400 years later; there are many styles of art form behind their structure.
This research intended to identify Islamic Art in Thai mosques. A framework was applied using qualitative research methods; Thai
Muslims with dynamic roles in Islamic culture were interviewed. In
addition, a field survey of 40 selected mosques from 175 Thai
mosques was studied. Data analysis will be according to the pattern
of each period. The identification of Islamic Art in Thai Mosques are
1) the image of Thai identity: with Thai traditional art style and Government policy. 2) The image of the Ethnological identity: with
the traditional culture of Asian Muslims in Thailand. 3) The image of
the Nostalgia identity: with Islamic and Arabian conservative style.
4) The image of the Neo Classic identity: with Neo – Classic and
Contemporary art. 5) The image of the new identity: with Post
Modern and Deconstruction art.
Abstract: the data of Taiwanese 8th grader in the 4th cycle of
Trends in International Mathematics and Science Study (TIMSS) are
analyzed to examine the influence of the science teachers- preference
in experimental teaching on the relationships between the affective
variables ( the perceived usefulness of science, ease of using science
and science learning interest) and the academic achievement in science.
After dealing with the missing data, 3711 students and 145 science
teacher-s data were analyzed through a Hierarchical Linear Modeling
technique. The major objective of this study was to determine the role
of the experimental teaching moderates the relationship between
perceived usefulness and achievement.
Abstract: In this paper, an optimal design of linear phase digital
high pass finite impulse response (FIR) filter using Particle Swarm
Optimization with Constriction Factor and Inertia Weight Approach
(PSO-CFIWA) has been presented. In the design process, the filter
length, pass band and stop band frequencies, feasible pass band and
stop band ripple sizes are specified. FIR filter design is a multi-modal
optimization problem. The conventional gradient based optimization
techniques are not efficient for digital filter design. Given the filter
specifications to be realized, the PSO-CFIWA algorithm generates a
set of optimal filter coefficients and tries to meet the ideal frequency
response characteristic. In this paper, for the given problem, the
designs of the optimal FIR high pass filters of different orders have
been performed. The simulation results have been compared to those
obtained by the well accepted algorithms such as Parks and
McClellan algorithm (PM), genetic algorithm (GA). The results
justify that the proposed optimal filter design approach using PSOCFIWA
outperforms PM and GA, not only in the accuracy of the
designed filter but also in the convergence speed and solution
quality.
Abstract: The paper describes a knowledge based system for
analysis of microscopic wear particles. Wear particles contained in
lubricating oil carry important information concerning machine
condition, in particular the state of wear. Experts (Tribologists) in the
field extract this information to monitor the operation of the machine
and ensure safety, efficiency, quality, productivity, and economy of
operation. This procedure is not always objective and it can also be
expensive. The aim is to classify these particles according to their
morphological attributes of size, shape, edge detail, thickness ratio,
color, and texture, and by using this classification thereby predict
wear failure modes in engines and other machinery. The attribute
knowledge links human expertise to the devised Knowledge Based
Wear Particle Analysis System (KBWPAS). The system provides an
automated and systematic approach to wear particle identification
which is linked directly to wear processes and modes that occur in
machinery. This brings consistency in wear judgment prediction
which leads to standardization and also less dependence on
Tribologists.
Abstract: Deep Brain Stimulation or DBS is a surgical treatment for Parkinson-s Disease with three stimulation parameters: frequency, pulse width, and voltage. The parameters should be selected appropriately to achieve effective treatment. This selection now, performs clinically. The aim of this research is to study chaotic behavior of recorded tremor of patients under DBS in order to present a computational method to recognize stimulation optimum voltage. We obtained some chaotic features of tremor signal, and discovered embedding space of it has an attractor, and its largest Lyapunov exponent is positive, which show tremor signal has chaotic behavior, also we found out, in optimal voltage, entropy and embedding space variance of tremor signal have minimum values in comparison with other voltages. These differences can help neurologists recognize optimal voltage numerically, which leads to reduce patients' role and discomfort in optimizing stimulation parameters and to do treatment with high accuracy.
Abstract: Wireless sensor network can be applied to both abominable
and military environments. A primary goal in the design of
wireless sensor networks is lifetime maximization, constrained by
the energy capacity of batteries. One well-known method to reduce
energy consumption in such networks is data aggregation. Providing
efcient data aggregation while preserving data privacy is a challenging
problem in wireless sensor networks research. In this paper,
we present privacy-preserving data aggregation scheme for additive
aggregation functions. The Cluster-based Private Data Aggregation
(CPDA)leverages clustering protocol and algebraic properties of
polynomials. It has the advantage of incurring less communication
overhead. The goal of our work is to bridge the gap between
collaborative data collection by wireless sensor networks and data
privacy. We present simulation results of our schemes and compare
their performance to a typical data aggregation scheme TAG, where
no data privacy protection is provided. Results show the efficacy and
efficiency of our schemes.
Abstract: Social ideology, cultural values and principles shaping environment are inferred by environment and structural characteristics of construction site. In other words, this inference manifestation also indicates ideology and culture of its foundation and also applies its principles and values and somehow plays an important role in Cultural Revolution. All human behaviors and artifacts are affected and being influenced by culture. Culture is not abstract concept, it is a spiritual domain that an individual and society grow and develop in it. Social behaviors are affected by environmental comprehension, so the architecture work influences on its audience and it is the environment that fosters social behaviors. Indeed, sustainable architecture should be considered as background of culture for establishing optimal sustainable culture. Since unidentified architecture roots in cultural non identity and abnormalities, so the society possesses identity characteristics and life and as a consequence, the society and architecture are changed by transformation of life style. This article aims to investigate the interaction of architecture, society, environment and sustainable architecture formation in its cultural basis and analyzes the results approaching behavior and sustainable culture in recent era.
Abstract: A SCADA (Supervisory Control And Data
Acquisition) system is an industrial control and monitoring system for
national infrastructures. The SCADA systems were used in a closed
environment without considering about security functionality in the
past. As communication technology develops, they try to connect the
SCADA systems to an open network. Therefore, the security of the
SCADA systems has been an issue. The study of key management for
SCADA system also has been performed. However, existing key
management schemes for SCADA system such as SKE(Key
establishment for SCADA systems) and SKMA(Key management
scheme for SCADA systems) cannot support broadcasting
communication. To solve this problem, an Advanced Key
Management Architecture for Secure SCADA Communication has
been proposed by Choi et al.. Choi et al.-s scheme also has a problem
that it requires lots of computational cost for multicasting
communication. In this paper, we propose an enhanced scheme which
improving computational cost for multicasting communication with
considering the number of keys to be stored in a low power
communication device (RTU).
Abstract: The expectation of network performance from the
early days of ARPANET until now has been changed significantly.
Every day, new advancement in technological infrastructure opens
the doors for better quality of service and accordingly level of
perceived quality of network services have been increased over the
time. Nowadays for many applications, late information has no value
or even may result in financial or catastrophic loss, on the other hand,
demands for some level of guarantee in providing and maintaining
quality of service are ever increasing. Based on this history, having a
QoS aware routing system which is able to provide today's required
level of quality of service in the networks and effectively adapt to the
future needs, seems as a key requirement for future Internet. In this
work we have extended the traditional AntNet routing system to
support QoS with multiple metrics such as bandwidth and delay
which is named Q-Net. This novel scalable QoS routing system aims
to provide different types of services in the network simultaneously.
Each type of service can be provided for a period of time in the
network and network nodes do not need to have any previous
knowledge about it. When a type of quality of service is requested,
Q-Net will allocate required resources for the service and will
guarantee QoS requirement of the service, based on target objectives.
Abstract: In this paper a new concept named Intuitionistic Fuzzy
Multiset is introduced. The basic operations on Intuitionistic Fuzzy
Multisets such as union, intersection, addition, multiplication etc. are
discussed. An application of Intuitionistic Fuzzy Multiset in Medical diagnosis problem using a distance function is discussed in detail.
Abstract: In this paper we present a GP-based method for automatically evolve projections, so that data can be more easily classified in the projected spaces. At the same time, our approach can reduce dimensionality by constructing more relevant attributes. Fitness of each projection measures how easy is to classify the dataset after applying the projection. This is quickly computed by a Simple Linear Perceptron. We have tested our approach in three domains. The experiments show that it obtains good results, compared to other Machine Learning approaches, while reducing dimensionality in many cases.
Abstract: This paper presents an efficient approach to feeder
reconfiguration for power loss reduction and voltage profile
imprvement in unbalanced radial distribution systems (URDS). In
this paper Genetic Algorithm (GA) is used to obtain solution for
reconfiguration of radial distribution systems to minimize the losses.
A forward and backward algorithm is used to calculate load flows in
unbalanced distribution systems. By simulating the survival of the
fittest among the strings, the optimum string is searched by
randomized information exchange between strings by performing
crossover and mutation. Results have shown that proposed algorithm
has advantages over previous algorithms The proposed method is
effectively tested on 19 node and 25 node unbalanced radial
distribution systems.
Abstract: Accurate modeling of high speed RLC interconnects
has become a necessity to address signal integrity issues in current
VLSI design. To accurately model a dispersive system of interconnects
at higher frequencies; a full-wave analysis is required.
However, conventional circuit simulation of interconnects with full
wave models is extremely CPU expensive. We present an algorithm
for reducing large VLSI circuits to much smaller ones with similar
input-output behavior. A key feature of our method, called Frequency
Shift Technique, is that it is capable of reducing linear time-varying
systems. This enables it to capture frequency-translation and sampling
behavior, important in communication subsystems such as mixers,
RF components and switched-capacitor filters. Reduction is obtained
by projecting the original system described by linear differential
equations into a lower dimension. Experiments have been carried out
using Cadence Design Simulator cwhich indicates that the proposed
technique achieves more % reduction with less CPU time than the
other model order reduction techniques existing in literature. We
also present applications to RF circuit subsystems, obtaining size
reductions and evaluation speedups of orders of magnitude with
insignificant loss of accuracy.
Abstract: This study is concerned with pH solution detection
using 2 × 4 flexible sensor array based on a plastic polyethylene
terephthalate (PET) substrate that is coated a conductive layer and a
ruthenium dioxide (RuO2) sensitive membrane with the technologies
of screen-printing and RF sputtering. For data analysis, we also
prepared a dynamic measurement system for acquiring the response
voltage and analyzing the characteristics of the working electrodes
(WEs), such as sensitivity and linearity. In this condition, an array
measurement system was designed to acquire the original signal from
sensor array, and it is based on the method of digital signal processing
(DSP). The DSP modifies the unstable acquisition data to a direct
current (DC) output using the technique of digital filter. Hence, this
sensor array can obtain a satisfactory yield, 62.5%, through the design
measurement and analysis system in our laboratory.
Abstract: Headphones and earphones have many extremely small
holes or narrow slits; they use sound-absorbing or porous material (i.e.,
dampers) to suppress vibratory system resonance. The air viscosity in
these acoustic paths greatly affects the acoustic properties. Simulation
analyses such as the finite element method (FEM) therefore require
knowledge of the material properties of sound-absorbing or porous
materials, such as the characteristic impedance and propagation
constant. The transfer function method using acoustic tubes is a widely
known measuring method, but there is no literature on taking
measurements up to the audible range. To measure the acoustic
properties at high-range frequencies, the acoustic tubes that form the
measuring device need to be narrowed, and the distance between the
two microphones needs to be reduced. However, when the tubes are
narrowed, the characteristic impedance drops below the air impedance.
In this study, we considered the effect of air viscosity in an acoustical
tube, introduced a theoretical formula for this effect in the form of
complex density and complex sonic velocity, and verified the
theoretical formula. We also conducted an experiment and observed
the effect from air viscosity in the actual measurements.