Abstract: The move towards internationalization of accounting encountered a great boost, when in 2002 EU delegated the IASB to provide the accounting standards to be applied inside its frontiers. Among the incentives of the standardization of accounting on the international level, is the reduction of the cost of capital. Romania made the move towards IFRS before EU, when the country was not yet a member of it. Even if this made Romania a special case, it was scarcely approached. The leak of real data is usually the reason for avoiding. The novelty of this paper is that it offers an insight from the reality of Romanian companies and their view regarding the IFRS. The paper is based on a survey that the authors made among the companies listed on the first two tiers of the Bucharest Stock Exchange (BSE), which are basically, the most important companies in the country.
Abstract: The application of agro-industrial waste in Aluminum
Metal Matrix Composites has been getting more attention as they
can reinforce particles in metal matrix which enhance the strength
properties of the composites. In addition, by applying these agroindustrial
wastes in useful way not only save the manufacturing cost
of products but also reduce the pollutions on environment. This
paper represents a literature review on a range of industrial wastes
and their utilization in metal matrix composites. The paper describes
the synthesis methods of agro-industrial waste filled metal matrix
composite materials and their mechanical, wear, corrosion, and
physical properties. It also highlights the current application and
future potential of agro-industrial waste reinforced composites in
aerospace, automotive and other construction industries.
Abstract: Protecting is the sources of drinking water is the first
barrier of contamination of drinking water. The Feitsui Reservoir
watershed of Taiwan supplies domestic water for around 5 million
people in the Taipei metropolitan area. Understanding the spatial
patterns of water quality trends in this watershed is an important
agenda for management authorities. This study examined 7 sites in the
watershed for water quality parameters regulated in the standard for
drinking water source. The non-parametric seasonal Mann-Kendall-s
test was used to determine significant trends for each parameter.
Significant trends of increasing pH occurred at the sampling station in
the uppermost stream watershed, and in total phosphorus at 4 sampling
stations in the middle and downstream watershed. Additionally, the
multi-scale land cover assessment and average land slope were used to
explore the influence on the water quality in the watershed. Regression
models for predicting water quality were also developed.
Abstract: In this paper, we evaluate the performance of the
Hybrid-MIMO Receiver Scheme (HMRS) in Cognitive Radio
network (CR-network). We investigate the efficiency of the proposed
scheme which the energy level and user number of primary user are
varied according to the characteristic of CR-network. HMRS can
allow users to transmit either Space-Time Block Code (STBC) or
Spatial-Multiplexing (SM) streams simultaneously by using
Successive Interference Cancellation (SIC) and Maximum Likelihood
Detection (MLD). From simulation, the results indicate that the
interference level effects to the performance of HMRS. Moreover,
the exact closed-form capacity of the proposed scheme is derived and
compared with STBC scheme.
Abstract: In this paper, a novel scheme is proposed for ownership identification and authentication using color images by deploying Cryptography and Digital Watermarking as underlaying technologies. The former is used to compute the contents based hash and the latter to embed the watermark. The host image that will claim to be the rightful owner is first transformed from RGB to YST color space exclusively designed for watermarking based applications. Geometrically YS ÔèÑ T and T channel corresponds to the chrominance component of color image, therefore suitable for embedding the watermark. The T channel is divided into 4×4 nonoverlapping blocks. The size of block is important for enhanced localization, security and low computation. Each block along with ownership information is then deployed by SHA160, a one way hash function to compute the content based hash, which is always unique and resistant against birthday attack instead of using MD5 that may raise the condition i.e. H(m)=H(m'). The watermark payload varies from block to block and computed by the variance factorα . The quality of watermarked images is quite high both subjectively and objectively. Our scheme is blind, computationally fast and exactly locates the tampered region.
Abstract: Recent developments in Soft computing techniques,
power electronic switches and low-cost computational hardware have
made it possible to design and implement sophisticated control
strategies for sensorless speed control of AC motor drives. Such an
attempt has been made in this work, for Sensorless Speed Control of
Induction Motor (IM) by means of Direct Torque Fuzzy Control
(DTFC), PI-type fuzzy speed regulator and MRAS speed estimator
strategy, which is absolutely nonlinear in its nature. Direct torque
control is known to produce quick and robust response in AC drive
system. However, during steady state, torque, flux and current ripple
occurs. So, the performance of conventional DTC with PI speed
regulator can be improved by implementing fuzzy logic techniques.
Certain important issues in design including the space vector
modulated (SVM) 3-Ф voltage source inverter, DTFC design,
generation of reference torque using PI-type fuzzy speed regulator
and sensor less speed estimator have been resolved. The proposed
scheme is validated through extensive numerical simulations on
MATLAB. The simulated results indicate the sensor less speed
control of IM with DTFC and PI-type fuzzy speed regulator provides
satisfactory high dynamic and static performance compare to
conventional DTC with PI speed regulator.
Abstract: The coastal sediments of West Port of Malaysia was monitored from Nov. 2009 to Oct. 2010 to assess spatial distribution of heavy metals As, Cu, Cd, Cr, Hg, Ni, Zn and Pb. Sediment samples were collected from 10 stations in dry and rainy season in West Port. The range concentrations measured (Mg/g dry weight ) were from 23.4 to 98.3 for Zn, 22.3 to 80 for Pb, 7.4 to 27.6 Cu, 0.244 to 3.53 for Cd, 7.2 to 22.2 for Ni, 20.2 to 162 for As, 0.11 to 0.409 for Hg and 11.5 to 61.5 for Cr. The geochemical indexes used in this study were Geoaccumulation (Igeo), Contamination Factor (CF) and Pollution Load Index (PLI); these indexes were used to evaluate the levels of sediment contaminations. The results of these indexes show that, the status of West Port sediment quality are moderately polluted by heavy metals except in arsenic which shows the high level of pollution.
Abstract: The present microfluidic study is emphasizing the flow behavior within a Y shape micro-bifurcation in two similar flow configurations. We report here a numerical and experimental investigation on the velocity profiles evolution and secondary flows, manifested at different Reynolds numbers (Re) and for two different boundary conditions. The experiments are performed using special designed setup based on optical microscopic devices. With this setup, direct visualizations and quantitative measurements of the path-lines are obtained. A Micro-PIV measurement system is used to obtain velocity profiles distributions in a spatial evolution in the main flows domains. The experimental data is compared with numerical simulations performed with commercial computational code FLUENT in a 3D geometry with the same dimensions as the experimental one. The numerical flow patterns are found to be in good agreement with the experimental manifestations.
Abstract: A new dual-fluid concept was studied that could eventually find application for cold-gas propulsion for small space satellites or other constant flow applications. In basic form, the concept uses two different refrigerant working fluids, each having a different saturation vapor pressure. The higher vapor pressure refrigerant remains in the saturation phase and is used to pressurize the lower saturation vapor pressure fluid (the propellant) which remains in the compressed liquid phase. A demonstration thruster concept based on this principle was designed and built to study its operating characteristics. An automotive-type electronic fuel injector was used to meter and deliver the propellant. Ejected propellant mass and momentum were measured for several combinations of refrigerants and hydrocarbon fluids. The thruster has the advantage of delivering relatively large total impulse at low tank pressure within a small volume.
Abstract: This paper addresses the development of an intelligent vision system for human-robot interaction. The two novel contributions of this paper are 1) Detection of human faces and 2) Localizing the eye. The method is based on visual attributes of human skin colors and geometrical analysis of face skeleton. This paper introduces a spatial domain filtering method named ?Fuzzily skewed filter' which incorporates Fuzzy rules for deciding the gray level of pixels in the image in their neighborhoods and takes advantages of both the median and averaging filters. The effectiveness of the method has been justified over implementing the eye tracking commands to an entertainment robot, named ''AIBO''.
Abstract: Little research has examined working memory
capacity (WMC) in signed language interpreters and deaf signers.
This paper presents the findings of a study that investigated WMC in
professional Australian Sign Language (Auslan)/English interpreters
and deaf signers. Thirty-one professional Auslan/English interpreters
(14 hearing native signers and 17 hearing non-native signers)
completed an English listening span task and then an Auslan working
memory span task, which tested their English WMC and their Auslan
WMC, respectively. Moreover, 26 deaf signers (6 deaf native signers
and 20 deaf non-native signers) completed the Auslan working
memory span task. The results revealed a non-significant difference
between the hearing native signers and the hearing non-native signers
in their English WMC, and a non-significant difference between the
hearing native signers and the hearing non-native signers in their
Auslan WMC. Moreover, the results yielded a non-significant
difference between the hearing native signers- English WMC and
their Auslan WMC, and a non-significant difference between the
hearing non-native signers- English WMC and their Auslan WMC.
Furthermore, a non-significant difference was found between the deaf
native signers and the deaf non-native signers in their Auslan WMC.
Abstract: Microarray data profiles gene expression on a whole
genome scale, therefore, it provides a good way to study associations
between gene expression and occurrence or progression of cancer.
More and more researchers realized that microarray data is helpful
to predict cancer sample. However, the high dimension of gene
expressions is much larger than the sample size, which makes this
task very difficult. Therefore, how to identify the significant genes
causing cancer becomes emergency and also a hot and hard research
topic. Many feature selection algorithms have been proposed in
the past focusing on improving cancer predictive accuracy at the
expense of ignoring the correlations between the features. In this
work, a novel framework (named by SGS) is presented for stable gene
selection and efficient cancer prediction . The proposed framework
first performs clustering algorithm to find the gene groups where
genes in each group have higher correlation coefficient, and then
selects the significant genes in each group with Bayesian Lasso and
important gene groups with group Lasso, and finally builds prediction
model based on the shrinkage gene space with efficient classification
algorithm (such as, SVM, 1NN, Regression and etc.). Experiment
results on real world data show that the proposed framework often
outperforms the existing feature selection and prediction methods,
say SAM, IG and Lasso-type prediction model.
Abstract: In this paper, we address the problem of reducing the
switching activity (SA) in on-chip buses through the use of a bus
binding technique in high-level synthesis. While many binding
techniques to reduce the SA exist, we present yet another technique for
further reducing the switching activity. Our proposed method
combines bus binding and data sequence reordering to explore a wider
solution space. The problem is formulated as a multiple traveling
salesman problem and solved using simulated annealing technique.
The experimental results revealed that a binding solution obtained
with the proposed method reduces 5.6-27.2% (18.0% on average) and
2.6-12.7% (6.8% on average) of the switching activity when compared
with conventional binding-only and hybrid binding-encoding
methods, respectively.
Abstract: The protection of the contents of digital products is
referred to as content authentication. In some applications, to be able
to authenticate a digital product could be extremely essential. For
example, if a digital product is used as a piece of evidence in the
court, its integrity could mean life or death of the accused. Generally,
the problem of content authentication can be solved using semifragile
digital watermarking techniques. Recently many authors have
proposed Computer Generated Hologram Watermarking (CGHWatermarking)
techniques. Starting from these studies, in this paper
a semi-fragile Computer Generated Hologram coding technique is
proposed, which is able to detect malicious tampering while
tolerating some incidental distortions. The proposed technique uses
as watermark an encrypted image, and it is well suitable for digital
image authentication.
Abstract: Laser beam forming is a novel technique developed for the joining of metallic components. In this study, an overview of the laser beam forming process, areas of application, the basic mechanisms of the laser beam forming process, some recent research
studies and the need to focus more research effort on improving the
laser-material interaction of laser beam forming of titanium and its
alloys are presented.
Abstract: This paper presents an efficient emission constrained
economic dispatch algorithm that deals with nonlinear cost function
and constraints. It is then incorporated into the dynamic
programming based hydrothermal coordination program. The
program has been tested on a practical utility system having 32
thermal and 12 hydro generating units. Test results show that a slight
increase in production cost causes a substantial reduction in
emission.
Abstract: Sharing consistent and correct master data among
disparate applications in a reverse-logistics chain has long been
recognized as an intricate problem. Although a master data
management (MDM) system can surely assume that responsibility,
applications that need to co-operate with it must comply with
proprietary query interfaces provided by the specific MDM system. In
this paper, we present a RFID-ready MDM system which makes
master data readily available for any participating applications in a
reverse-logistics chain. We propose a RFID-wrapper as a part of our
MDM. It acts as a gateway between any data retrieval request and
query interfaces that process it. With the RFID-wrapper, any
participating applications in a reverse-logistics chain can easily
retrieve master data in a way that is analogous to retrieval of any other
RFID-based logistics transactional data.
Abstract: Wind energy has been shown to be one of the most
viable sources of renewable energy. With current technology, the low
cost of wind energy is competitive with more conventional sources of
energy such as coal. Most blades available for commercial grade
wind turbines incorporate a straight span-wise profile and airfoil
shaped cross sections. These blades are found to be very efficient at
lower wind speeds in comparison to the potential energy that can be
extracted. However as the oncoming wind speed increases the
efficiency of the blades decreases as they approach a stall point. This
paper explores the possibility of increasing the efficiency of the
blades at higher wind speeds while maintaining efficiency at the
lower wind speeds. The design intends to maintain efficiency at
lower wind speeds by selecting the appropriate orientation and size
of the airfoil cross sections based on a low oncoming wind speed and
given constant rotation rate. The blades will be made more efficient
at higher wind speeds by implementing a swept blade profile.
Performance was investigated using the computational fluid
dynamics (CFD).
Abstract: The manufacture of large-scale precision aerospace
components using CNC requires a highly effective maintenance
strategy to ensure that the required accuracy can be achieved over
many hours of production. This paper reviews a strategy for a
maintenance management system based on Failure Mode Avoidance,
which uses advanced techniques and technologies to underpin a
predictive maintenance strategy. It is shown how condition
monitoring (CM) is important to predict potential failures in high
precision machining facilities and achieve intelligent and integrated
maintenance management. There are two distinct ways in which CM
can be applied. One is to monitor key process parameters and
observe trends which may indicate a gradual deterioration of
accuracy in the product. The other is the use of CM techniques to
monitor high status machine parameters enables trends to be
observed which can be corrected before machine failure and
downtime occurs.
It is concluded that the key to developing a flexible and intelligent
maintenance framework in any precision manufacturing operation is
the ability to evaluate reliably and routinely machine tool condition
using condition monitoring techniques within a framework of Failure
Mode Avoidance.
Abstract: The scale, complexity and worldwide geographical
spread of the LHC computing and data analysis problems are
unprecedented in scientific research. The complexity of processing
and accessing this data is increased substantially by the size and
global span of the major experiments, combined with the limited
wide area network bandwidth available. We present the latest
generation of the MONARC (MOdels of Networked Analysis at
Regional Centers) simulation framework, as a design and modeling
tool for large scale distributed systems applied to HEP experiments.
We present simulation experiments designed to evaluate the
capabilities of the current real-world distributed infrastructure to
support existing physics analysis processes and the means by which
the experiments bands together to meet the technical challenges
posed by the storage, access and computing requirements of LHC
data analysis within the CMS experiment.