Are XBRL-based Financial Reports Better than Non-XBRL Reports? A Quality Assessment

Using a scoring system, this paper provides a comparative assessment of the quality of data between XBRL formatted financial reports and non-XBRL financial reports. It shows a major improvement in the quality of data of XBRL formatted financial reports. Although XBRL formatted financial reports do not show much advantage in the quality at the beginning, XBRL financial reports lately display a large improvement in the quality of data in almost all aspects. With the improved XBRL web data managing, presentation and analysis applications, XBRL formatted financial reports have a much better accessibility, are more accurate and better in timeliness.

Heat Transfer, Fluid Flow, and Metallurgical Transformations in Arc Welding: Application to 16MND5 Steel

Arc welding creates a weld pool to realize continuity between pieces of assembly. The thermal history of the weld is dependent on heat transfer and fluid flow in the weld pool. The metallurgical transformation during welding and cooling are modeled in the literature only at solid state neglecting the fluid flow. In the present paper we associate a heat transfer – fluid flow and metallurgical model for the 16MnD5 steel. The metallurgical transformation model is based on Leblond model for the diffusion kinetics and on the Koistinen-Marburger equation for Marteniste transformation. The predicted thermal history and metallurgical transformations are compared to a simulation without fluid phase. This comparison shows the great importance of the fluid flow modeling.

Energy Efficiency of Adaptive-Rate Medium Access Control Protocols for Sensor Networks

Energy efficient protocol design is the aim of current researches in the area of sensor networks where limited power resources impose energy conservation considerations. In this paper we care for Medium Access Control (MAC) protocols and after an extensive literature review, two adaptive schemes are discussed. Of them, adaptive-rate MACs which were introduced for throughput enhancement show the potency to save energy, even more than adaptive-power schemes. Then we propose an allocation algorithm for getting accurate and reliable results. Through a simulation study we validated our claim and showed the power saving of adaptive-rate protocols.

Proactive Identification of False Alert for Drug-Drug Interaction

Researchers of drug-drug interaction alert systems have often suggested that there were high overridden rate for alerts and also too false alerts. However, research about decreasing false alerts is scant. Therefore, the aim of this article attempts to proactive identification of false alert for drug-drug interaction and provide solution to decrease false alerts. This research involved retrospective analysis prescribing database and calculated false alert rate by using MYSQL and JAVA. Results of this study showed 17% of false alerts and the false alert rate in the hospitals (37%) was more than in the clinics. To conclude, this study described the importance that drug-drug interaction alert system should not only detect drug name but also detect frequency or route, as well as in providing solution to decrease false alerts.

The Use of KREISIG Computer Simulation Program to Optimize Signalized Roundabout

KREISIG is a computer simulation program, firstly developed by Munawar (1994) in Germany to optimize signalized roundabout. The traffic movement is based on the car following theory. Turbine method has been implemented for signal setting. The program has then been further developed in Indonesia to meet the traffic characteristics in Indonesia by adjusting the sensitivity of the drivers. Trial and error method has been implemented to adjust the saturation flow. The saturation flow output has also been compared to the calculation method according to 1997 Indonesian Highway Capacity Manual. It has then been implemented to optimize signalized roundabout at Kleringan roundabout in Malioboro area, Yogyakarta, Indonesia. It is found that this method can optimize the signal setting of this roundabout. Therefore, it is recommended to use this program to optimize signalized roundabout.

Structural Parsing of Natural Language Text in Tamil Using Phrase Structure Hybrid Language Model

Parsing is important in Linguistics and Natural Language Processing to understand the syntax and semantics of a natural language grammar. Parsing natural language text is challenging because of the problems like ambiguity and inefficiency. Also the interpretation of natural language text depends on context based techniques. A probabilistic component is essential to resolve ambiguity in both syntax and semantics thereby increasing accuracy and efficiency of the parser. Tamil language has some inherent features which are more challenging. In order to obtain the solutions, lexicalized and statistical approach is to be applied in the parsing with the aid of a language model. Statistical models mainly focus on semantics of the language which are suitable for large vocabulary tasks where as structural methods focus on syntax which models small vocabulary tasks. A statistical language model based on Trigram for Tamil language with medium vocabulary of 5000 words has been built. Though statistical parsing gives better performance through tri-gram probabilities and large vocabulary size, it has some disadvantages like focus on semantics rather than syntax, lack of support in free ordering of words and long term relationship. To overcome the disadvantages a structural component is to be incorporated in statistical language models which leads to the implementation of hybrid language models. This paper has attempted to build phrase structured hybrid language model which resolves above mentioned disadvantages. In the development of hybrid language model, new part of speech tag set for Tamil language has been developed with more than 500 tags which have the wider coverage. A phrase structured Treebank has been developed with 326 Tamil sentences which covers more than 5000 words. A hybrid language model has been trained with the phrase structured Treebank using immediate head parsing technique. Lexicalized and statistical parser which employs this hybrid language model and immediate head parsing technique gives better results than pure grammar and trigram based model.

Multipurpose Three Dimensional Finite Element Procedure for Thermal Analysis in Pulsed Current Gas Tungsten Arc Welding of AZ 31B Magnesium Alloy Sheets

This paper presents the results of a study aimed at establishing the temperature distribution during the welding of magnesium alloy sheets by Pulsed Current Gas Tungsten Arc Welding (PCGTAW) and Constant Current Gas Tungsten Arc Welding (CCGTAW) processes. Pulsing of the GTAW welding current influences the dimensions and solidification rate of the fused zone, it also reduces the weld pool volume hence a narrower bead. In this investigation, the base material considered was 2mm thin AZ 31 B magnesium alloy, which is finding use in aircraft, automobile and high-speed train components. A finite element analysis was carried out using ANSYS, and the results of the FEA were compared with the experimental results. It is evident from this study that the finite element analysis using ANSYS can be effectively used to model PCGTAW process for finding temperature distribution.

An Agent Oriented Architecture to Supply Integration in ERP Systems

One of the most important aspects expected from ERP systems is to integrate various operations existing in administrative, financial, commercial, human resources, and production departments of the consumer organization. Also, it is often needed to integrate the new ERP system with the organization legacy systems when implementing the ERP package in the organization. Without relying on an appropriate software architecture to realize the required integration, ERP implementation processes become error prone and time consuming; in some cases, the ERP implementation may even encounters serious risks. In this paper, we propose a new architecture that is based on the agent oriented vision and supplies the integration expected from ERP systems using several independent but cooperator agents. Besides integration which is the main issue of this paper, the presented architecture will address some aspects of intelligence and learning capabilities existing in ERP systems

Metabolic Analysis of Fibroblast Conditioned Media and Comparison with Theoretical Modeling

Understanding the consumption and production of various metabolites of fibroblast conditioned media is needed for its proper and optimized use in expansion of pluripotent stem cells. For this purpose, we have used the HPLC method to analyse the consumption of glucose and the production of lactate over time by mouse embryonic fibroblasts. The experimental data have also been compared with mathematical model fits. 0.025 moles of lactate was produced after 72 hrs while the glucose concentration decreased from 0.017 moles to 0.011 moles. The mathematical model was able to predict the trends of glucose consumption and lactate production.

Modeling Decentralized Source-Separation Systems for Urban Waste Management

Decentralized eco-sanitation system is a promising and sustainable mode comparing to the century-old centralized conventional sanitation system. The decentralized concept relies on an environmentally and economically sound management of water, nutrient and energy fluxes. Source-separation systems for urban waste management collect different solid waste and wastewater streams separately to facilitate the recovery of valuable resources from wastewater (energy, nutrients). A resource recovery centre constituted for 20,000 people will act as the functional unit for the treatment of urban waste of a high-density population community, like Singapore. The decentralized system includes urine treatment, faeces and food waste co-digestion, and horticultural waste and organic fraction of municipal solid waste treatment in composting plants. A design model is developed to estimate the input and output in terms of materials and energy. The inputs of urine (yellow water, YW) and faeces (brown water, BW) are calculated by considering the daily mean production of urine and faeces by humans and the water consumption of no-mix vacuum toilet (0.2 and 1 L flushing water for urine and faeces, respectively). The food waste (FW) production is estimated to be 150 g wet weight/person/day. The YW is collected and discharged by gravity into tank. It was found that two days are required for urine hydrolysis and struvite precipitation. The maximum nitrogen (N) and phosphorus (P) recovery are 150-266 kg/day and 20-70 kg/day, respectively. In contrast, BW and FW are mixed for co-digestion in a thermophilic acidification tank and later a decentralized/centralized methanogenic reactor is used for biogas production. It is determined that 6.16-15.67 m3/h methane is produced which is equivalent to 0.07-0.19 kWh/ca/day. The digestion residues are treated with horticultural waste and organic fraction of municipal waste in co-composting plants.

Tax Incentives in Western Balkan Countries

This paper provides an analysis of corporate income tax (CIT) incentives in the Western Balkan countries: Slovenia, Croatia, Serbia, Montenegro, Macedonia and Albania. Western Balkan countries, as other transition and developing countries, use large number of the corporate income tax incentives (CIT) to attract foreign investments and to stimulate economic activity. The main goal of this paper is to investigate how often these countries use CIT incentives and provide review of existing tax incentives in Western Balkan countries. Paper will focus on reduced CIT rates, tax holidays, and other investment incentives which imply incentives like accelerated depreciation, tax allowances and tax credits.

Development of Workplace Environmental Monitoring Systems Using Ubiquitous Sensor Network

In this study, workplace environmental monitoring systems were established using USN(Ubiquitous Sensor Networks) and LabVIEW. Although existing direct sampling methods enable finding accurate values as of the time points of measurement, those methods are disadvantageous in that continuous management and supervision are difficult and costs for are high when those methods are used. Therefore, the efficiency and reliability of workplace management by supervisors are relatively low when those methods are used. In this study, systems were established so that information on workplace environmental factors such as temperatures, humidity and noises is measured and transmitted to the PC in real time to enable supervisors to monitor workplaces through LabVIEW on the PC. When any accidents have occurred in workplaces, supervisors can immediately respond through the monitoring system and this system enables integrated workplace management and the prevention of safety accidents. By introducing these monitoring systems, safety accidents due to harmful environmental factors in workplaces can be prevented and these monitoring systems will be also helpful in finding out the correlation between safety accidents and occupational diseases by comparing and linking databases established by this monitoring system with existing statistical data.

Buckling Optimization of Radially-Graded, Thin-Walled, Long Cylinders under External Pressure

This paper presents a generalized formulation for the problem of buckling optimization of anisotropic, radially graded, thin-walled, long cylinders subject to external hydrostatic pressure. The main structure to be analyzed is built of multi-angle fibrous laminated composite lay-ups having different volume fractions of the constituent materials within the individual plies. This yield to a piecewise grading of the material in the radial direction; that is the physical and mechanical properties of the composite material are allowed to vary radially. The objective function is measured by maximizing the critical buckling pressure while preserving the total structural mass at a constant value equals to that of a baseline reference design. In the selection of the significant optimization variables, the fiber volume fractions adjoin the standard design variables including fiber orientation angles and ply thicknesses. The mathematical formulation employs the classical lamination theory, where an analytical solution that accounts for the effective axial and flexural stiffness separately as well as the inclusion of the coupling stiffness terms is presented. The proposed model deals with dimensionless quantities in order to be valid for thin shells having arbitrary thickness-to-radius ratios. The critical buckling pressure level curves augmented with the mass equality constraint are given for several types of cylinders showing the functional dependence of the constrained objective function on the selected design variables. It was shown that material grading can have significant contribution to the whole optimization process in achieving the required structural designs with enhanced stability limits.

Automatic Generation Control of an Interconnected Power System with Capacitive Energy Storage

This paper is concerned with the application of small rating Capacitive Energy Storage units for the improvement of Automatic Generation Control of a multiunit multiarea power system. Generation Rate Constraints are also considered in the investigations. Integral Squared Error technique is used to obtain the optimal integral gain settings by minimizing a quadratic performance index. Simulation studies reveal that with CES units, the deviations in area frequencies and inter-area tie-power are considerably improved in terms of peak deviations and settling time as compared to that obtained without CES units.

E-Appointment Scheduling (EAS)

E-Appointment Scheduling (EAS) has been developed to handle appointment for UMP students, lecturers in Faculty of Computer Systems & Software Engineering (FCSSE) and Student Medical Center. The schedules are based on the timetable and university activities. Constraints Logic Programming (CLP) has been implemented to solve the scheduling problems by giving recommendation to the users in part of determining any available slots from the lecturers and doctors- timetable. By using this system, we can avoid wasting time and cost because this application will set an appointment by auto-generated. In addition, this system can be an alternative to the lecturers and doctors to make decisions whether to approve or reject the appointments.

Quantitative Quality Assessment of Microscopic Image Mosaicing

The mosaicing technique has been employed in more and more application fields, from entertainment to scientific ones. In the latter case, often the final evaluation is still left to human beings, that assess visually the quality of the mosaic. Many times, a lack of objective measurements in microscopic mosaicing may prevent the mosaic from being used as a starting image for further analysis. In this work we analyze three different metrics and indexes, in the domain of signal analysis, image analysis and visual quality, to measure the quality of different aspects of the mosaicing procedure, such as registration errors and visual quality. As the case study we consider the mosaicing algorithm we developed. The experiments have been carried out by considering mosaics with very different features: histological samples, that are made of detailed and contrasted images, and live stem cells, that show a very low contrast and low detail levels.

Advanced Micromanufacturing for Ultra Precision Part by Soft Lithography and Nano Powder Injection Molding

Recently, the advanced technologies that offer high precision product, relative easy, economical process and also rapid production are needed to realize the high demand of ultra precision micro part. In our research, micromanufacturing based on soft lithography and nanopowder injection molding was investigated. The silicone metal pattern with ultra thick and high aspect ratio succeeds to fabricate Polydimethylsiloxane (PDMS) micro mold. The process followed by nanopowder injection molding (PIM) by a simple vacuum hot press. The 17-4ph nanopowder with diameter of 100 nm, succeed to be injected and it forms green sample microbearing with thickness, microchannel and aspect ratio is 700μm, 60μm and 12, respectively. Sintering process was done in 1200 C for 2 hours and heating rate 0.83oC/min. Since low powder load (45% PL) was applied to achieve green sample fabrication, ~15% shrinkage happen in the 86% relative density. Several improvements should be done to produce high accuracy and full density sintered part.

Effects of Proactive Coping on Workplace Adaptation After Transition from College to Workplace

Proactive coping directed at an upcoming as opposed to an ongoing stressor, is a new focus in positive psychology. The present study explored the proactive coping-s effect on the workplace adaptation after transition from college to workplace. In order to demonstrate the influence process between them, we constructed the model of proactive coping style effecting the actual positive coping efforts and outcomes by mediating proactive competence during one year after the transition. Participants (n = 100) started to work right after graduating from college completed all the four time-s surveys --one month before (Time 0), one month after (Time 1), three months after (Time 2), and one year after (Time 3) the transition. Time 0 survey included the measurement of proactive coping style and competence. Time 1, 2, 3 surveys included the measurement of the challenge cognitive appraisal, problem solving coping strategy, and subjective workplace adaptation. The result indicated that proactive coping style effected newcomers- actual coping efforts and outcomes by mediating proactive coping competence. The result also showed that proactive coping competence directly promoted Time1-s actual positive coping efforts and outcomes, and indirectly promoted Time 2-s and Time 3-s.

A Study for Carbonation Degree on Concrete using a Phenolphthalein Indicator and Fourier-Transform Infrared Spectroscopy

A concrete structure is designed and constructed for its purpose of use, and is expected to maintain its function for the target durable years from when it was planned. Nevertheless, as time elapses the structure gradually deteriorates and then eventually degrades to the point where the structure cannot exert the function for which it was planned. The performance of concrete that is able to maintain the level of the performance required over the designed period of use as it has less deterioration caused by the elapse of time under the designed condition is referred to as Durability. There are a number of causes of durability degradation, but especially chloride damage, carbonation, freeze-thaw, etc are the main causes. In this study, carbonation, one of the main causes of deterioration of the durability of a concrete structure, was investigated via a microstructure analysis technique. The method for the measurement of carbonation was studied using the existing indicator method, and the method of measuring the progress of carbonation in a quantitative manner was simultaneously studied using a FT-IR (Fourier-Transform Infrared) Spectrometer along with the microstructure analysis technique.