Abstract: Although agriculture is an important part of the world
economy, accounting in agriculture still has many shortcomings. The
adoption of IAS 41 “Agriculture” has tried to improve this situation
and increase the comparability of financial statements of entities in
the agricultural sector. Although controversial, IAS 41 is the first
step of a consistent transition to fair value assessment in the
agricultural sector. The objective of our work is the analysis of IAS
41 and current accounting agricultural situation in Romania.
Accounting regulations in Romania are in accordance with European
directives and, in many respects, converged with IFRS referential.
Provisions of IAS 41, however, are not reflected directly in
Romanian regulations. With the increase of forest land transactions,
it is expected that recognition and measurement of biological assets
under IAS 41 to become a necessity.
Abstract: In this paper, we have developed a method to
compute fractal dimension (FD) of discrete time signals, in the
time domain, by modifying the box-counting method. The size
of the box is dependent on the sampling frequency of the
signal. The number of boxes required to completely cover the
signal are obtained at multiple time resolutions. The time
resolutions are made coarse by decimating the signal. The loglog
plot of total number of boxes required to cover the curve
versus size of the box used appears to be a straight line, whose
slope is taken as an estimate of FD of the signal. The results
are provided to demonstrate the performance of the proposed
method using parametric fractal signals. The estimation
accuracy of the method is compared with that of Katz, Sevcik,
and Higuchi methods. In addition, some properties of the FD
are discussed.
Abstract: During the year 1999, Serbia (ex Yugoslavia) and their northern province, Vojvodina, has been bombarded. Because of that general public believe is that this region was contaminated by depleted uranium and that there is a potential contaminant of agricultural products due to soil radioactivity. This paper presents the repeated analysis of agricultural soil samples in Vojvodina. The same investigation was carried out during the year 2001, and it was concluded that, based on the gamma-spectrometric analysis of 50 soil samples taken from the region of Vojvodina, there haven-t been registered any increase of radioactivity that could endanger the food production. We continue with the monitoring of this region. The comparison between those two sets of results is presented.
Abstract: 4G Communication Networks provide heterogeneous
wireless technologies to mobile subscribers through IP based
networks and users can avail high speed access while roaming across
multiple wireless channels; possible by an organized way to manage
the Quality of Service (QoS) functionalities in these networks. This
paper proposes the idea of developing a novel QoS optimization
architecture that will judge the user requirements and knowing peak
times of services utilization can save the bandwidth/cost factors. The
proposed architecture can be customized according to the network
usage priorities so as to considerably improve a network-s QoS
performance.
Abstract: The purpose of this study was to analyze relationship
between gender, BMI, and lifestyle with bone mineral density
(BMD) of adolescent in urban areas . The place of this study in
Jakarta State University, Indonesia. The number of samples involved
as many as 200 people, consisting of 100 men and 100 women. BMD
was measured using Quantitative Ultrasound Bone Densitometry.
While the questionnaire used to collect data on age, gender, and
lifestyle (calcium intake, smoking habits, alcohol consumption, tea,
coffee, sports, and sun exposure). Mean age of men and women,
respectively as much as 20.7 ± 2.18 years and 21 ± 1.61 years. Mean
BMD values of men was 1.084 g/cm ² ± 0.11 while women was
0.976 g/cm ² ± 0.10. Men and women with normal BMD respectively
as much as 46.7% and 16.7%. Men and women affected by
osteopenia respectively as much as 50% and 80%. Men and women
affected by osteoporosis respectively as much as 3.3% and 3.3%.
Mean BMI of men and women, respectively as much as 21.4 ± 2.07
kg/m2 and 20.9 ± 2.06 kg/m2. Mean lifestyle score of men and
women , respectively as much as 71.9 ± 5.84 and 70.1 ± 5.67
(maximum score 100). Based on Spearman and Pearson Correlation
test, there were relationship significantly between gender and
lifestyle with BMD.
Abstract: The optimal grid spacing and turbulence model for the
2D numerical analysis of a vertical-axis water turbine (VAWaterT)
operating in a 2 m/s freestream current has been investigated. The
results of five different spatial domain discretizations and two
turbulence models (k-ω SST and k-ε RNG) have been compared, in
order to gain the optimal y+ parameter distribution along the blade
walls during a full rotor revolution. The resulting optimal mesh has
appeared to be quite similar to that obtained for the numerical
analysis of a vertical-axis wind turbine.
Abstract: One of the main consequences of the ubiquitous usage of Internet as a means to conduct business has been the progressive internationalization of contracts created to support such transactions. As electronic commerce becomes International commerce, the reality is that commercial disputes will occur creating such questions as: "In which country do I bring proceedings?" and "Which law is to be applied to solve disputes?" The decentralized and global structure of the Internet and its decentralized operation have given e-commerce a transnational element that affects two questions essential to any transaction: applicable law and jurisdiction in the event of dispute. The sharing of applicable law and jurisdiction among States in respect of international transactions traditionally has been based on the use of contact factors generally of a territorial nature (the place where real estate is located, customary residence, principal establishment, place of shipping goods). The characteristics of the Internet as a new space sometimes make it difficult to apply these rules, and may make them inoperative or lead to results that are surprising or totally foreign to the contracting parties and other elements and circumstances of the case.
Abstract: Copper sulfide nanoparticles (CuS) were successfully synthesized by the pulsed plasma in liquid method, using two copper rod electrodes submerged in molten sulfur. Low electrical energy and no high temperature were applied for synthesis. Obtained CuS nanoparticles were then analyzed by means of X-ray diffraction, Low and High Resolution Transmission Electron Microscopy, Electron Diffraction, X-ray Photoelectron, Raman Spectroscopies and Field Emission Scanning Electron Microscopy. XRD analysis revealed peaks for CuS with hexagonal phase composition. TEM and HRTEM studies showed that sizes of CuS nanoparticles ranged between 10-60 nm, with the average size of about 20 nm. Copper sulfide nanoparticles have short nanorod-like structure. Raman spectroscopy found peak for CuS at 474.2cm-1of Raman region.
Abstract: Empirical insights into the implementation of logistics competencies at the top management level are scarce. This paper addresses this issue with an explorative approach which is based on a dataset of 872 observations in the years 2000, 2004 and 2008 using quantitative content analysis from annual reports of the 500 publicly listed firms with the highest global research and development expenditures according to the British Department for Business Innovation and Skills. We find that logistics competencies are more pronounced in Asian companies than in their European or American counterparts. On an industrial level the results are quite mixed. Using partial point-biserial correlations we show that logistics competencies are positively related to financial performance.
Abstract: The concept of flexible manufacturing is highly
appealing in gaining a competitive edge in the market by quickly
adapting to the changing customer needs. Scheduling jobs on flexible
manufacturing systems (FMSs) is a challenging task of managing the
available flexibility on the shop floor to react to the dynamics of the
environment in real-time. In this paper, an agent-oriented scheduling
framework that can be integrated with a real or a simulated FMS is
proposed. This framework works in stochastic environments with a
dynamic model of job arrival. It supports a hierarchical cooperative
scheduling that builds on the available flexibility of the shop floor.
Testing the framework on a model of a real FMS showed the
capability of the proposed approach to overcome the drawbacks of
the conventional approaches and maintain a near optimal solution
despite the dynamics of the operational environment.
Abstract: This paper evaluates the association between
economic environment in the districts of Madrid (Spain) and physical
inactivity, using income per capita as indicator of economic
environment. The analysis included 6,601 individuals aged 16 to 74
years. The measure of association estimated was the prevalence odds
ratio for physical inactivity by income per capita. After adjusting for
sex, age, and individual socioeconomic characteristics, people living
in the districts with the lowest per capita income had an odds ratio for
physical inactivity 1.58 times higher (95% confidence interval 1.35 to
1.85) than those living in districts with the highest per capita income.
Additional adjustment for the availability of sports facilities in each
district did not decrease the magnitude of the association. These
findings show that the widely believed assumption that the
availability of sports and recreational facilities, as a possible
explanation for the relation between economic environment and
physical inactivity, cannot be considered a universal observation.
Abstract: A method of dynamic mesh based airfoil optimization is proposed according to the drawbacks of surrogate model based airfoil optimization. Programs are designed to achieve the dynamic mesh. Boundary condition is add by integrating commercial software Pointwise, meanwhile the CFD calculation is carried out by commercial software Fluent. The data exchange and communication between the software and programs referred above have been accomplished, and the whole optimization process is performed in iSIGHT platform. A simplified airfoil optimization study case is brought out to show that aerodynamic performances of airfoil have been significantly improved, even save massive repeat operations and increase the robustness and credibility of the optimization result. The case above proclaims that dynamic mesh based airfoil optimization is an effective and high efficient method.
Abstract: Organic Flash Cycle (OFC) has potential of improving
efficiency for recovery of low temperature heat sources mainly due to
reducing temperature mismatch in the heat exchanger. In this work
exergetical performance analysis of ORC is conducted for recovery of
low grade heat source. Effects of system parameters such as flash
evaporation temperature or heating temperature are theoretically
investigated on the exergy destructions (anergies) at various
components of the system as well as exergy efficiency. Results show
that exergy efficiency has a peak with respect to the flash temperature,
and the optimum flash temperature increases with the heating
temperature. The component where the largest exergy destruction
occurs varies with the flash temperature or heating temperature.
Abstract: This paper presents the effect of corrugation profile
geometry on the crushing behavior, energy absorption, failure
mechanism, and failure mode of woven roving glass fibre/epoxy
laminated composite tube. Experimental investigations were carried
out on composite tubes with three different profile shapes: sinusoidal,
triangular and trapezoidal. The tubes were subjected to lateral
compressive loading. On the addition to a radial corrugated
composite tube, cylindrical composite tube, were fabricated and
tested under the same condition in order to know the effect of
corrugation geometry. Typical histories of their deformation are
presented. Behavior of tubes as regards the peak crushing load,
energy absorbed and mode of crushing has been discussed. The
results show that the behavior of the tube under lateral compression
load is influenced by the geometry of the tube itself.
Abstract: This study examines the relevance of disclosure
practices in improving the accountability and transparency of
religious nonprofit organizations (RNPOs). The assessment of
disclosure is based on the annual returns of RNPOs for the financial
year 2010. In order to quantify the information disclosed in the
annual returns, partial disclosure indexes of basic information (BI)
disclosure index, financial information (FI) disclosure index and
governance information (GI) disclosure index have been built which
takes into account the content of information items in the annual
returns. The empirical evidence obtained revealed low disclosure
practices among RNPOs in the sample. The multiple regression
results showed that the organizational attribute of the board size
appeared to be the most significant predictor for both partial index on
the extent of BI disclosure index, and FI disclosure index. On the
other hand, the extent of financial information disclosure is related to
the amount of donation received by RNPOs. On GI disclosure index,
the existence of an external audit appeared to be significant variable.
This study has contributed to the academic literature in providing
empirical evidence of the disclosure practices among RNPOs.
Abstract: The error diffusion method generates worm artifacts,
and weakens the edge of the halftone image when the continuous gray
scale image is reproduced by a binary image. First, to enhance the
edges, we propose the edge-enhancing filter by considering the
quantization error information and gradient of the neighboring pixels.
Furthermore, to remove worm artifacts often appearing in a halftone
image, we add adaptively random noise into the weights of an error
filter.
Abstract: The benefits of physical activity for children are promoted widely and well understood; however factors which impact on children-s beliefs and attitudes towards physical education need to be explored in more detail. The purpose of this study was to evaluate how primary school children value and perceive their involvement in physical education (PE) classes through the use of drawings. While this type of data collection has been used previously to determine a child-s response to specific health education classes, such as drug education, to the best of our knowledge it has not been used in the context of PE. Results from this study showed that kindergarten children found PE classes fun and engaging. Children in Year 4 and Year 6 were less satisfied with PE classes because of the activities offered, the lack of opportunity to play sport, and perception that teachers did not appear to value this area of the curriculum.
Abstract: In this paper, a fast motion compensation algorithm is
proposed that improves coding efficiency for video sequences with
brightness variations. We also propose a cross entropy measure
between histograms of two frames to detect brightness variations. The
framewise brightness variation parameters, a multiplier and an offset
field for image intensity, are estimated and compensated. Simulation
results show that the proposed method yields a higher peak signal to
noise ratio (PSNR) compared with the conventional method, with a
greatly reduced computational load, when the video scene contains
illumination changes.
Abstract: Modern manufacturing facilities are large scale,
highly complex, and operate with large number of variables under
closed loop control. Early and accurate fault detection and diagnosis
for these plants can minimise down time, increase the safety of plant
operations, and reduce manufacturing costs. Fault detection and
isolation is more complex particularly in the case of the faulty analog
control systems. Analog control systems are not equipped with
monitoring function where the process parameters are continually
visualised. In this situation, It is very difficult to find the relationship
between the fault importance and its consequences on the product
failure. We consider in this paper an approach to fault detection and
analysis of its effect on the production quality using an adaptive
centring and scaling in the pickling process in cold rolling. The fault
appeared on one of the power unit driving a rotary machine, this
machine can not track a reference speed given by another machine.
The length of metal loop is then in continuous oscillation, this affects
the product quality. Using a computerised data acquisition system,
the main machine parameters have been monitored. The fault has
been detected and isolated on basis of analysis of monitored data.
Normal and faulty situation have been obtained by an artificial neural
network (ANN) model which is implemented to simulate the normal
and faulty status of rotary machine. Correlation between the product
quality defined by an index and the residual is used to quality
classification.
Abstract: In this paper, an extended study is performed on the
effect of different factors on the quality of vector data based on a
previous study. In the noise factor, one kind of noise that appears in
document images namely Gaussian noise is studied while the previous
study involved only salt-and-pepper noise. High and low levels of
noise are studied. For the noise cleaning methods, algorithms that were
not covered in the previous study are used namely Median filters and
its variants. For the vectorization factor, one of the best available
commercial raster to vector software namely VPstudio is used to
convert raster images into vector format. The performance of line
detection will be judged based on objective performance evaluation
method. The output of the performance evaluation is then analyzed
statistically to highlight the factors that affect vector quality.