Abstract: The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.
Abstract: Currently, LLC «Lukoil-Kaliningradmorneft» is implementing a comprehensive program for the development of offshore fields of the Kaliningrad region. This is largely associated with the depletion of the resource base of land in the region, as well as the positive results of geological investigation surrounding the Baltic Sea area and the data on the volume of hydrocarbon recovery from a single offshore field are working on the Kaliningrad region – D-6 «Kravtsovskoye».The article analyzes the main stages of the LLC «Lukoil-Kaliningradmorneft»’s development program for the development of the hydrocarbon resources of the region's shelf and suggests an optimization algorithm that allows managing a multi-criteria process of development of shelf deposits. The algorithm is formed on the basis of the problem of sequential decision making, which is a section of dynamic programming. Application of the algorithm during the consolidation of the initial data, the elaboration of project documentation, the further exploration and development of offshore fields will allow to optimize the complex of technical and technological solutions and increase the economic efficiency of the field development project implemented by LLC «Lukoil-Kaliningradmorneft».
Abstract: Modern day electric vehicles require compact high torque/power density motors for electric propulsion. This necessitates proper thermal management of the electric motors. The main focus of this paper is to compare the steady state thermal analysis of a conventional 20 kW 8/6 Switched Reluctance Motor (SRM) with that of an Induction Motor and Inset Permanent Magnet (IPM) motor of the same rating. The goal is to develop a proper thermal model of the three types of models for Finite Element Thermal Analysis. JMAG software is used for the development and simulation of the thermal models. The results show that the induction motor is subjected to more heating when used for electric vehicle application constantly, compared to the SRM and IPM.
Abstract: Websites are becoming a major component of an organization’s success in our ever globalizing competitive world. The website symbolizes an organization, interacting or projecting an organization’s principles, culture, values, vision, and perspectives. It is an interface connecting organizations and their clients. The university, as an academic institution, makes use of a website to communicate and offer computing services to its stakeholders (students, staff, host community, university management etc). Unfortunately, website designers often give more consideration to the technology, organizational structure and business objectives of the university than to the usability of the site. Website designers end up designing university websites which do not meet the needs of the primary users. This empirical study investigated the Benue State University website from the point view of students. This research was realized by using a standardized website usability questionnaire based on the five factors of usability defined by WAMMI (Website Analysis and Measurement Inventory): attractiveness, controllability, efficiency, learnability and helpfulness. The result of the investigation showed that the university website (https://portal.bsum.edu.ng/) has neutral usability level because of the usability issues associated with the website. The research recommended feasible solutions to improve the usability of the website from the users’ perspective and also provided a modified usability model that will be used for better evaluation of the Benue State University website.
Abstract: The development of a quantum key distribution (QKD) system on a field-programmable gate array (FPGA) platform is the subject of this paper. A quantum cryptographic protocol is designed based on the properties of quantum information and the characteristics of FPGAs. The proposed protocol performs key extraction, reconciliation, error correction, and privacy amplification tasks to generate a perfectly secret final key. We modeled the presence of the spy in our system with a strategy to reveal some of the exchanged information without being noticed. Using an FPGA card with a 100 MHz clock frequency, we have demonstrated the evolution of the error rate as well as the amounts of mutual information (between the two interlocutors and that of the spy) passing from one step to another in the key generation process.
Abstract: The aim of this paper is to show that the observation
of the external effort and the sensor-less control of a system is
limited by the mechanical system. First, the model of a one-joint
robot with a prismatic joint is presented. Based on this model,
two different procedures were performed in order to identify the
mechanical parameters of the system and observe the external effort
applied on it. Experiments have proven that the accuracy of the force
observer, based on the DC motor current, is limited by the mechanics
of the robot. The sensor-less control will be limited by the accuracy in
estimation of the mechanical parameters and by the maximum static
friction force, that is the minimum force which can be observed in
this case. The consequence of this limitation is that industrial robots
without specific design are not well adapted to perform sensor-less
precision tasks. Finally, an efficient control law is presented for high
effort applications.
Abstract: In this paper, a frequency-dependent and tunable phase shifter is proposed and numerically analyzed. The key devices are the dual-polarization binary phase shift keying modulator (DP-BPSK) and the fiber Bragg grating (FBG). The phase-frequency response of the FBG is employed to determine the frequency-dependent phase shift. The simulation results show that a linear phase shift of the recovered output microwave signal which depends on the frequency of the input RF signal is achieved. In addition, by adjusting the power of the RF signal, the full range phase shift from 0° to 360° can be realized. This structure shows the spurious free dynamic range (SFDR) of 70.90 dB·Hz2/3 and 72.11 dB·Hz2/3 under different RF powers.
Abstract: Cellular complexity stems from the interactions
among thousands of different molecular species. Thanks to the
emerging fields of systems and synthetic biology, scientists are
beginning to unravel these regulatory, signaling, and metabolic
interactions and to understand their coordinated action. Reverse
engineering of biological networks has has several benefits but a
poor quality of data combined with the difficulty in reproducing
it limits the applicability of these methods. A few years back,
many of the commonly used predictive algorithms were tested
on a network constructed in the yeast Saccharomyces cerevisiae
(S. cerevisiae) to resolve this issue. The network was a synthetic
network of five genes regulating each other for the so-called in
vivo reverse-engineering and modeling assessment (IRMA). The
network was constructed in S. cereviase since it is a simple and well
characterized organism. The synthetic network included a variety
of regulatory interactions, thus capturing the behaviour of larger
eukaryotic gene networks on a smaller scale. We derive a new set of
algorithms by solving a nonlinear optimization problem and show
how these algorithms outperform other algorithms on these datasets.
Abstract: This study investigates the effect of closed circuit television (CCTV) image patch layout on performance of a simulated train-platform departure task. The within-subjects experimental design measures target detection rate and response latency during a CCTV visual search task conducted as part of the procedure for safe train dispatch. Three interface designs were developed by manipulating CCTV image patch layout. Eye movements, perceived workload and system usability were measured across experimental conditions. Task performance was compared to identify significant differences between conditions. The results of this study have not been determined.
Abstract: Polycrystalline diamond compact (PDC) drill bits are extensively used in the oil and gas industry as well as the mining industry. Industry engineers continually improve upon PDC drill bit designs and hydraulic conditions. Optimized injection nozzles play a key role in improving the drilling performance and efficiency of these ever changing PDC drill bits. In the first part of this study, computational fluid dynamics (CFD) modelling is performed to investigate the hydrodynamic characteristics of drilling fluid flow around the PDC drill bit. An Open-source CFD software – OpenFOAM simulates the flow around the drill bit, based on the field input data. A specifically developed console application integrates the entire CFD process including, domain extraction, meshing, and solving governing equations and post-processing. The results from the OpenFOAM solver are then compared with that of the ANSYS Fluent software. The data from both software programs agree. The second part of the paper describes the parametric study of the PDC drill bit nozzle to determine the effect of parameters such as number of nozzles, nozzle velocity, nozzle radial position and orientations on the flow field characteristics and bit washing patterns. After analyzing a series of nozzle configurations, the best configuration is identified and recommendations are made for modifying the PDC bit design.
Abstract: Image registration is an important topic for many imaging systems and computer vision applications. The standard image registration techniques such as Mutual information/ Normalized mutual information -based methods have a limited performance because they do not consider the spatial information or the relationships between the neighbouring pixels or voxels. In addition, the amount of image noise may significantly affect the registration accuracy. Therefore, this paper proposes an efficient method that explicitly considers the relationships between the adjacent pixels, where the gradient information of the reference and scene images is extracted first, and then the cosine similarity of the extracted gradient information is computed and used to improve the accuracy of the standard normalized mutual information measure. Our experimental results on different data types (i.e. CT, MRI and thermal images) show that the proposed method outperforms a number of image registration techniques in terms of the accuracy.
Abstract: Japan’s semiconductor industries have developed greatly in recent years. Many were started from a Small and Medium-sized Enterprises (SMEs) that found at a good circumstance and now become the prosperous industries in the world. Sustainable growth factors that support the creation of spirit value inside the Japanese company were strongly embedded through performance. Those factors were not clearly defined among each company. A series of literature research conducted to explore quantitative text mining about the definition of sustainable growth factors. Sustainable criteria were developed from previous research to verify the definition of the factors. A typical frame work was proposed as a systematical approach to develop sustainable growth factor in a specific company. Result of approach was review in certain period shows that factors influenced in sustainable growth was importance for the company to achieve the goal.
Abstract: Next generation bio-alcohols produced from non-food based sources like cellulosic biomass are promising renewable energy sources. The present study investigates engine performance, combustion characteristics, and emissions of a small single cylinder direct injection diesel engine fueled by four kinds of next generation bio-alcohol isomer and diesel fuel blends with a constant blending ratio of 3:7 (mass). The tested bio-alcohol isomers here are n-butanol and iso-butanol (C4 alcohol), and n-pentanol and iso-pentanol (C5 alcohol). To obtain simultaneous reductions in NOx and smoke emissions, the experiments employed supercharging combined with EGR (Exhaust Gas Recirculation). The boost pressures were fixed at two conditions, 100 kPa (naturally aspirated operation) and 120 kPa (supercharged operation) provided with a roots blower type supercharger. The EGR rates were varied from 0 to 25% using a cooled EGR technique. The results showed that both with and without supercharging, all the bio-alcohol blended diesel fuels improved the trade-off relation between NOx and smoke emissions at all EGR rates while maintaining good engine performance, when compared with diesel fuel operation. It was also found that regardless of boost pressure and EGR rate, the ignition delays of the tested bio-alcohol isomer blends are in the order of iso-butanol > n-butanol > iso-pentanol > n-pentanol. Overall, it was concluded that, except for the changes in the ignition delays the influence of bio-alcohol isomer blends on the engine performance, combustion characteristics, and emissions are relatively small.
Abstract: The article deals with the database, which was created by the authors, related to biodiversity of some families of useful plants (medicinal, aromatic, spices, dye and poisonous) existing in Georgia considering important taxonomy. Our country is also rich with endemic genera. The results of monitoring of the phytogenetic resources to reveal perspective species and situation of endemic species and resources are also discussed in this paper. To get some new medicinal and preventive treatments using plant raw material in the phytomedicine, phytocosmetics and phytoculinary, the unique phytogenetic resources should be protected because the application of useful plants is becoming irreversible. This can be observed along with intensification and sustainable use of ethnobotanical traditions and promotion of phytoproduction based on the international requirements on biodiversity (Convention on Biological Diversity - CBD). Though Georgian phytopharmacy has the centuries-old traditions, today it is becoming the main concern.
Abstract: In many outlier detection tasks, only training data
belonging to one class, i.e., the positive class, is available. The
task is then to predict a new data point as belonging either to
the positive class or to the negative class, in which case the
data point is considered an outlier. For this task, we propose a
novel corrupted Generative Adversarial Network (CorGAN). In the
adversarial process of training CorGAN, the Generator generates
outlier samples for the negative class, and the Discriminator is trained
to distinguish the positive training data from the generated negative
data. The proposed framework is evaluated using an image dataset
and a real-world network intrusion dataset. Our outlier-detection
method achieves state-of-the-art performance on both tasks.
Abstract: The geographical location of Bangladesh makes it one of the most vulnerable countries to climate change. Climate-induced phenomena mainly affect the south-central region of Bangladesh (Laxmipur district) where they have begun to occur more frequently. The aim of the study was to identify the hydro-climatic factors that lead to weather-related disasters in the coastal areas and analyse the consequences of these factors on coastal livelihoods, with possible adaptation options using participatory rural appraisal (PRA) tools. The present study showed several disasters such as land erosion, depressions and cyclones, coastal flooding, storm surge, and precipitation. The frequency of these disasters is of a noticeable rate. Surveys have also discovered that land erosion is ongoing. Tidal water is being introduced directly into the mainland, and as a result of the salt intrusion, production capacity is declining. The coastal belt is an important area for fishing activities, but due to changed fishing times and a lack of Alternative Income Generating Activities (AIGAs), people have been forced to search for alternative livelihood options by taking both short-term and long-term adaptation options. Therefore, in order to increase awareness and minimize the losses, vulnerable communities must be fully incorporated into disaster response strategies. The government as well as national and international donor organizations should come forward and resolve the present situation of these vulnerable groups since otherwise, they will have to endure endless and miserable suffering due to the effects of climate change ahead in their lives.
Abstract: Generation of high DC voltages is necessary for testing the insulation material of high voltage AC transmission lines with long lengths. The harmonic and ripple contents of the output DC voltage supplied by high voltage DC circuits require the use of costly capacitors to smooth the output voltage after rectification. This paper proposes a new modular multiplier high voltage DC generator with embedded Cockcroft-Walton circuits that achieve a negligible harmonic and ripple contents of the output DC voltage without the need for costly filters to produce a nearly constant output voltage. In this new topology, Cockcroft-Walton modules are connected in series to produce a high DC output voltage. The modules are supplied by low input AC voltage sources that have the same magnitude and frequency and shifted from each other by a certain angle to eliminate the harmonics from the output voltage. The small ripple factor is provided by the smoothing column capacitors and the phase shifted input voltages of the cascaded modules. The constituent harmonics within each module are determined using Fourier analysis. The viability of the proposed DC generator for testing purposes and the effectiveness of the cascaded connection are confirmed by numerical simulations using MATLAB/Simulink.
Abstract: A huge portion of old masonry buildings in Bangladesh are vulnerable to earthquake. In most of the cases these buildings contain unreinforced masonry wall which are most likely to be subjected to earthquake damages. Due to deterioration of mortar joint and aging, shear resistance of these unreinforced masonry walls dwindle. So, retrofitting of these old buildings has become an important issue. Among many researched and experimented techniques, ferrocement retrofitting can be a low cost technique in context of the economic condition of Bangladesh. This study aims at investigating the behavior of ferrocement retrofitted unconfined URM walls under different types of cyclic loading. Four 725 mm × 725 mm masonry wall units were prepared with bricks jointed by stretcher bond with 12.5 mm mortar between two adjacent layers of bricks. To compare the effectiveness of ferrocement retrofitting a particular type wire mesh was used in this experiment which is 20 gauge woven wire mesh with 12.5 mm × 12.5 mm square opening. After retrofitting with ferrocement these wall units were tested by applying cyclic deformation along the diagonals of the specimens. Then a comparative study was performed between the retrofitted specimens and control specimens for both partially reversed cyclic load condition and cyclic compression load condition. The experiment results show that ultimate load carrying capacities of ferrocement retrofitted specimens are 35% and 27% greater than the control specimen under partially reversed cyclic loading and cyclic compression respectively. And before failure the deformations of ferrocement retrofitted specimens are 43% and 33% greater than the control specimen under reversed cyclic loading and cyclic compression respectively. Therefore, the test results show that the ultimate load carrying capacity and ductility of ferrocement retrofitted specimens have improved.
Abstract: Group task is one method to create the conducive environment for the active teaching-learning process. Performing group task with active involvement of students will benefit the students in many ways. However, in most cases all students do not participate actively in the group task, and hence the intended benefits are not acquired. This paper presents the improvements of students’ participation in the group task and learning from the group task by introducing different techniques to enhance students’ participation. For the purpose of this research Carpentry and Joinery II (WT-392) course from Wood Technology Department at Adama Science and Technology University was selected, and five groups were formed. Ten group tasks were prepared and the first five group tasks were distributed to the five groups in the first day without introducing the techniques that are used to enhance participation of students in the group task. On another day, the other five group tasks were distributed to the same groups and various techniques were introduced to enhance students’ participation in the group task. The improvements of students’ learning from the group task after the implementation of the techniques. After implementing the techniques the evaluation showed that significant improvements were obtained in the students’ participation and learning from the group task.
Abstract: This study examines two bilingual phenomena in the narratives of Arabic Hebrew and Hebrew-English bilingual adults in Israel: CO memories and code-switching (CS). The study examined these phenomena in the context of autobiographical memory, using a cue word technique. Student experimenters held two sessions in the homes of the participants. In separate language sessions, the participant was asked to look first at each of 16 cue words and then to state a concrete memory. After stating the memory, participants reported whether their memories were in the same language of the experiment session or different. Memories were classified as ‘Crossovers’ (CO) or ‘Same Language’ (SL) according to participants' self-reports. Participants were also required to elaborate about the setting, interlocutors and other languages involved in the specific memory. Beyond replicating the procedure of cuing technique, one memory from a specific lifespan period was chosen per participant, and the participant was required to provide further details about it. For the more detailed memories, CS count was conducted. Both bilingual groups confirmed the Reminiscence Bump phenomenon, retrieving more memories in the 10-30 age period. CO memories prevailed in second language sessions (L2). Same language memories were more abundant in first language sessions (L1). Higher CS frequency was found in L2 sessions. Finally, as predicted, 'individual' CS was prevalent in L2 sessions, but 'community-based' CS was not higher in L1 sessions. The two bilingual measures in this study, crossovers, and CS came from different research traditions, the former from an experimental paradigm in the psychology of autobiographical memory based on self-reported judgments, the latter a behavioral measure from linguistics. This merger of approaches offers new insight into the field of bilingual autobiographical memory. In addition, the study attempted to shed light on the investigation of motivations for CS, beginning with Walters’ SPPL Model and concluding with a distinction between ‘community-based’ and individual motivations.