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 we introduce an ultra low power CMOS
LC oscillator and analyze a method to design a low power low phase
noise complementary CMOS LC oscillator. A 1.8GHz oscillator is
designed based on this analysis. The circuit has power supply equal
to 1.1 V and dissipates 0.17 mW power. The oscillator is also
optimized for low phase noise behavior. The oscillator phase noise is
-126.2 dBc/Hz and -144.4 dBc/Hz at 1 MHz and 8 MHz offset
respectively.
Abstract: Water level forecasting using records of past time series is of importance in water resources engineering and management. For example, water level affects groundwater tables in low-lying coastal areas, as well as hydrological regimes of some coastal rivers. Then, a reliable prediction of sea-level variations is required in coastal engineering and hydrologic studies. During the past two decades, the approaches based on the Genetic Programming (GP) and Artificial Neural Networks (ANN) were developed. In the present study, the GP is used to forecast daily water level variations for a set of time intervals using observed water levels. The measurements from a single tide gauge at Urmia Lake, Northwest Iran, were used to train and validate the GP approach for the period from January 1997 to July 2008. Statistics, the root mean square error and correlation coefficient, are used to verify model by comparing with a corresponding outputs from Artificial Neural Network model. The results show that both these artificial intelligence methodologies are satisfactory and can be considered as alternatives to the conventional harmonic analysis.
Abstract: The structural interpretation of a part of eastern Potwar
(Missa Keswal) has been carried out with available seismological,
seismic and well data. Seismological data contains both the source
parameters and fault plane solution (FPS) parameters and seismic data
contains ten seismic lines that were re-interpreted by using well data.
Structural interpretation depicts two broad types of fault sets namely,
thrust and back thrust faults. These faults together give rise to pop up
structures in the study area and also responsible for many structural
traps and seismicity. Seismic interpretation includes time and depth
contour maps of Chorgali Formation while seismological interpretation
includes focal mechanism solution (FMS), depth, frequency,
magnitude bar graphs and renewal of Seismotectonic map. The Focal
Mechanism Solutions (FMS) that surrounds the study area are
correlated with the different geological and structural maps of the area
for the determination of the nature of subsurface faults. Results of
structural interpretation from both seismic and seismological data
show good correlation. It is hoped that the present work will help in
better understanding of the variations in the subsurface structure and
can be a useful tool for earthquake prediction, planning of oil field and
reservoir monitoring.
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 importance of supply chain and logistics
management has been widely recognised. Effective management of
the supply chain can reduce costs and lead times and improve
responsiveness to changing customer demands. This paper proposes a
multi-matrix real-coded Generic Algorithm (MRGA) based
optimisation tool that minimises total costs associated within supply
chain logistics. According to finite capacity constraints of all parties
within the chain, Genetic Algorithm (GA) often produces infeasible
chromosomes during initialisation and evolution processes. In the
proposed algorithm, chromosome initialisation procedure, crossover
and mutation operations that always guarantee feasible solutions
were embedded. The proposed algorithm was tested using three sizes
of benchmarking dataset of logistic chain network, which are typical
of those faced by most global manufacturing companies. A half
fractional factorial design was carried out to investigate the influence
of alternative crossover and mutation operators by varying GA
parameters. The analysis of experimental results suggested that the
quality of solutions obtained is sensitive to the ways in which the
genetic parameters and operators are set.
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 propose a segmentation system for unconstrained Arabic online handwriting. An essential problem addressed by analytical-based word recognition system. The system is composed of two-stages the first is a newly special designed hidden Markov model (HMM) and the second is a rules based stage. In our system, handwritten words are broken up into characters by simultaneous segmentation-recognition using HMMs of unique design trained using online features most of which are novel. The HMM output characters boundaries represent the proposed segmentation points (PSP) which are then validated by rules-based post stage without any contextual information help to solve different segmentation errors. The HMM has been designed and tested using a self collected dataset (OHASD) [1]. Most errors cases are cured and remarkable segmentation enhancement is achieved. Very promising word and character segmentation rates are obtained regarding the unconstrained Arabic handwriting difficulty and not using context help.
Abstract: We compare three categorical data clustering
algorithms with respect to the problem of classifying cultural data
related to the aesthetic judgment of comics artists. Such a
classification is very important in Comics Art theory since the
determination of any classes of similarities in such kind of data will
provide to art-historians very fruitful information of Comics Art-s
evolution. To establish this, we use a categorical data set and we
study it by employing three categorical data clustering algorithms.
The performances of these algorithms are compared each other,
while interpretations of the clustering results are also given.
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 research was to study on background and social
and cultural context of Kamchanoad community for sustainable
tourism management. All data was collected through in-depth
interview with village headmen, community committees, teacher,
monks, Kamchanoad forest field officers and respected senior citizen
above 60 years old in the community who have lived there for more
than 40 years. Altogether there were 30 participants for this research.
After analyzing the data, content from interview and discussion,
Kamchanoad has both high land and low land in the region as well as
swamps that are very capable of freshwater animals’ conservation.
Kamchanoad is also good for agriculture and animal farming. 80% of
Kamchanoad’s land are forest, freshwater and rice farms.
Kamchanoad was officially set up as community in 1994 as “Baan
Nonmuang”. Inhabitants in Kamchanoad make a living by farming
based on sufficiency economy. They have rice farm, eucalyptus farm,
cassava farm and rubber tree farm. Local people in Kamchanoad still
believe in the myth of Srisutto Naga. They are still religious and love
to preserve their traditional way of life. In order to understand how to
create successful tourism business in Kamchanoad, we have to study
closely on local culture and traditions. Outstanding event in
Kamchanoad is the worship of Grand Srisutto, which is on the fullmoon
day of 6th month or Visakhabucha Day. Other big events are
also celebration at the end of Buddhist lent, Naga firework, New
Year celebration, Boon Mahachart, Songkran, Buddhist Lent, Boon
Katin and Loy Kratong. Buddhism is the main religion in
Kamchanoad. The promotion of tourism in Kamchanoad is expected
to help spreading more income for this region. More infrastructures
will be provided for local people as well as funding for youth support
and people activities.
Abstract: Statistics Canada stated that the wastewater treatment
facilities in most provinces are aging and passes 63% of their useful
life in 2007 the highest ratio among public infrastructure assets.
Currently, there is no standard condition rating system for wastewater
treatment plants that give a specific rating index that describe the
physical integrity of different infrastructure elements in the treatment
plant and its environmental performance. The main objective of this
study is to develop a condition-rating index for wastewater treatment
plants mainly activated sludge systems. The proposed WWTP CRI, is
based on dividing the treatment plant into its three treatment phases;
primary phase, secondary phase and the tertiary phase. The
condition-rating index will reflect the infrastructures state for each
phase, mainly tanks, pipes, blowers and pumps.
Abstract: Machine tools are improved capacity remarkably during the 20th century. Improving the precision of machine tools are related with precision of products and accurate processing is always associated with the subject of interest. There are a lot of the elements that determine the precision of the machine, as guides, motors, structure, control, etc. In this paper we focused on the phenomenon that vertical movement system has worse precision than horizontal movement system even they were made up with same components. The vertical movement system needs to be studied differently from the horizontal movement system to develop its precision. The vertical movement system has load on its transfer direction and it makes the movement system weak in precision than the horizontal one. Some machines have mechanical counter balance, hydraulic or pneumatic counter balance to compensate the weight of the machine head. And there is several type of compensating the weight. It can push the machine head and also can use chain or wire lope to transfer the compensating force from counter balance to machine head. According to the type of compensating, there could be error from friction, pressure error of hydraulic or pressure control error. Also according to what to use for transferring the compensating force, transfer error of compensating force could be occur.
Abstract: This study had two goals. First, it investigated marital
interaction variables as predictors of treatment outcome in panic
disorder with agoraphobia (PDA) in sixty-five couples with one
spouse suffering from PDA. Second, it analyzed the impact of PDA
improvement, following therapy, on marital interaction patterns of
both spouses. The partners were observed during a problem-solving
task, before and after treatment. Negative behaviors at the outset of
therapy, both in the PDA and the NPDA partners, predicted less
improvement at post-test. It also appears that improvement in some
PDA symptoms following therapy is linked to increase in the
dominant behavior of the NPDA spouse and to an improvement in
terms of his intrusiveness.
Abstract: Hollywood has produced various blockbusters on the
subject of disasters. Entering the 2000s, disaster films began to be
produced in the East Asian region as well, and as most of them were
successful, disaster films have settled as a popular genre in the region.
East Asian disaster films utilize a plot structure similar to Hollywood
films but, at the same time, represent East Asian people-s unique value
system. East Asian people-s social behavior pattern defined as
collectivism is a characteristic that distinguishes this region from other
cultural regions. In order to examine Confucian culture in disaster
films on the premise of the difference, the author conducts this
research as follows.This study first reviews the concepts disaster and
disaster film, and understands the genre through analyzing the
narrative structure and style. In addition, it discusses collectivism, a
characteristic of the East Asian region distinguished from the West,
and investigates Confucian culture in films and examines differences
among Korean, Chinese and Japanese Confucianism. Films selected
for this study are Tidal Wave (Korea, 2009), After Shock (China,
2006), and The Sinking of Japan (Japan, 2006). Using the characters in
these films, we analyze how Confucian thought is described and
reproduced.
Abstract: The concept of sacred and nature have long been
interlinked. Various cultural aspects such as religion, faith, traditions
bring people closer to nature and the natural environment. Memorial
Parks and Sacred Groves are examples of two such cultural
landscapes that exist today. The project mainly deals with the
significance of such sites to the environment and the deep rooted
significance it has to the people. These parks and groves play an
important role in biodiversity conservation and environmental
protection. There are many differences between the establishment of
memorial parks and sacred groves, but the underlying significance is
the same. Sentiments, emotions play an important role in landscape
planning and management. Hence the people and communities living
at these sites need to be involved in any planning activity or
decisions. The conservation of the environment should appeal to the
sentiments of the people; the need to be 'with nature' should be used
in the setting up of memorial forests and in the preservation of sacred
groves.
Abstract: Microaneurysm is a key indicator of diabetic retinopathy that can potentially cause damage to retina. Early detection and automatic quantification are the keys to prevent further damage. In this paper, which focuses on automatic microaneurysm detection in images acquired through non-dilated pupils, we present a series of experiments on feature selection and automatic microaneurysm pixel classification. We found that the best feature set is a combination of 10 features: the pixel-s intensity of shade corrected image, the pixel hue, the standard deviation of shade corrected image, DoG4, the area of the candidate MA, the perimeter of the candidate MA, the eccentricity of the candidate MA, the circularity of the candidate MA, the mean intensity of the candidate MA on shade corrected image and the ratio of the major axis length and minor length of the candidate MA. The overall sensitivity, specificity, precision, and accuracy are 84.82%, 99.99%, 89.01%, and 99.99%, respectively.
Abstract: Green home rating has emerged as an important
agenda to practice the principles of sustainability. In Malaysia, the
establishment of the 'Green Building Index ' Residential New
Construction- (GBI-RNC) has brought this agenda closer to the
stakeholders of the local green building industry. GBI-RNC focuses
on the evaluation of the environmental impacts posed by houses
rather than assessing the Triple-Bottom-Line (TBL) of Sustainability
which also include socio-economic factors. Therefore, as part of a
wider study, a survey was conducted to gather the backgrounds of
green building stakeholders in Malaysia and their responses to a
number of exploratory questions regarding the setting up of a
framework to rate green homes against the TBL. This paper reports
the findings from Section A and B from this survey and discusses
them accordingly with a conclusion that forms part of the basis for a
new generation green home rating framework specifically for use in
Malaysia.
Abstract: Treatment of tar-containing wastewater is necessary
for the successful operation of biomass gasification plants (BGPs). In
the present study, tar-containing wastewater was treated using lime
and alum for the removal of in-organics, followed by adsorption on
powdered activated carbon (PAC) for the removal of organics. Limealum
experiments were performed in a jar apparatus and activated
carbon studies were performed in an orbital shaker. At optimum
concentrations, both lime and alum individually proved to be capable
of removing color, total suspended solids (TSS) and total dissolved
solids (TDS), but in both cases, pH adjustment had to be carried out
after treatment. The combination of lime and alum at the dose ratio
of 0.8:0.8 g/L was found to be optimum for the removal of inorganics.
The removal efficiency achieved at optimum
concentrations were 78.6, 62.0, 62.5 and 52.8% for color, alkalinity,
TSS and TDS, respectively. The major advantages of the lime-alum
combination were observed to be as follows: no requirement of pH
adjustment before and after treatment and good settleability of
sludge. Coagulation-precipitation followed by adsorption on PAC
resulted in 92.3% chemical oxygen demand (COD) removal and
100% phenol removal at equilibrium. Ammonia removal efficiency
was found to be 11.7% during coagulation-flocculation and 36.2%
during adsorption on PAC. Adsorption of organics on PAC in terms
of COD and phenol followed Freundlich isotherm with Kf = 0.55 &
18.47 mg/g and n = 1.01 & 1.45, respectively. This technology may
prove to be one of the fastest and most techno-economically feasible
methods for the treatment of tar-containing wastewater generated
from BGPs.