Abstract: The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality.
Abstract: An accurate study of blood flow is associated with an accurate vascular pattern and geometrical properties of the organ of interest. Due to the complexity of vascular networks and poor accessibility in vivo, it is challenging to reconstruct the entire vasculature of any organ experimentally. The objective of this study is to introduce an innovative approach for the reconstruction of a full vascular tree from available morphometric data. Our method consists of implementing morphometric data on those parts of the vascular tree that are smaller than the resolution of medical imaging methods. This technique reconstructs the entire arterial tree down to the capillaries. Vessels greater than 2 mm are obtained from direct volume and surface analysis using contrast enhanced computed tomography (CT). Vessels smaller than 2mm are reconstructed from available morphometric and distensibility data and rearranged by applying Murray’s Laws. Implementation of morphometric data to reconstruct the branching pattern and applying Murray’s Laws to every vessel bifurcation simultaneously, lead to an accurate vascular tree reconstruction. The reconstruction algorithm generates full arterial tree topography down to the first capillary bifurcation. Geometry of each order of the vascular tree is generated separately to minimize the construction and simulation time. The node-to-node connectivity along with the diameter and length of every vessel segment is established and order numbers, according to the diameter-defined Strahler system, are assigned. During the simulation, we used the averaged flow rate for each order to predict the pressure drop and once the pressure drop is predicted, the flow rate is corrected to match the computed pressure drop for each vessel. The final results for 3 cardiac cycles is presented and compared to the clinical data.
Abstract: In this paper, we introduce a two-step iterative algorithm to prove a strong convergence result for approximating common fixed points of three contractive-like operators. Our algorithm basically generalizes an existing algorithm..Our iterative algorithm also contains two famous iterative algorithms: Mann iterative algorithm and Ishikawa iterative algorithm. Thus our result generalizes the corresponding results proved for the above three iterative algorithms to a class of more general operators. At the end, we remark that nothing prevents us to extend our result to the case of the iterative algorithm with error terms.
Abstract: In order to clarify the structure of the cold flow discharged from the vortex tube (VT), the pressure of the cold flow was measured, and a simple flow visualization technique using a 0.75mm-diameter needle and an oily paint is made to study the reverse flow at the cold exit. It is clear that a negative pressure and positive pressure region exist at a certain pressure and cold fraction area, and that a reverse flow is observed in the negative pressure region.
Abstract: Cross-laminated timber is increasingly being used in
the construction of high-rise buildings due to its simple
manufacturing system. In term of fire resistance, cross-laminated
timber panels are promoted as having excellent fire resistance,
comparable to that of non-combustible materials and to heavy
timber construction, due to the ability of thick wood assemblies to
char slowly at a predictable rate while maintaining most of their
strength during the fire exposure. This paper presents an overview of
fire performance of cross-laminated timber and evaluation of its
resistance to elevated temperature in comparison to homogeneous
timber panels. Charring rates for cross-laminated timber panels of
those obtained experimentally were compared with those provided by
Eurocode simplified calculation methods.
Abstract: Based on three dimensional potential flow theory and hinged rigid body motion equations, structure RAOs of Pelamis wave energy converter is analyzed. Analysis of numerical simulation is carried out on Pelamis in the irregular wave conditions, and the motion response of structures and total generated power is obtained. The paper analyzes influencing factors on the average power including diameter of floating body, section form of floating body, draft, hinged stiffness and damping. The optimum parameters are achieved in Zhejiang Province. Compared with the results of the pelamis experiment made by Glasgow University, the method applied in this paper is feasible.
Abstract: Anaerobic modeling is a useful tool to describe and
simulate the condition and behaviour of anaerobic treatment units for
better effluent quality and biogas generation. The present
investigation deals with the anaerobic treatment of brewery
wastewater with varying organic loads. The chemical oxygen demand
(COD) and total suspended solids (TSS) of the influent and effluent
of the bioreactor were determined at various retention times to
generate data for kinetic coefficients. The bio-kinetic coefficients in
the modified Stover–Kincannon kinetic and methane generation
models were determined to study the performance of anaerobic
digestion process. At steady-state, the determination of the kinetic
coefficient (K), the endogenous decay coefficient (Kd), the maximum
growth rate of microorganisms (μmax), the growth yield coefficient
(Y), ultimate methane yield (Bo), maximum utilization rate constant
Umax and the saturation constant (KB) in the model were calculated to
be 0.046 g/g COD, 0.083 (d¯¹), 0.117 (d-¹), 0.357 g/g, 0.516 (L
CH4/gCODadded), 18.51 (g/L/day) and 13.64 (g/L/day) respectively.
The outcome of this study will help in simulation of anaerobic model
to predict usable methane and good effluent quality during the
treatment of industrial wastewater. Thus, this will protect the
environment, conserve natural resources, saves time and reduce cost
incur by the industries for the discharge of untreated or partially
treated wastewater. It will also contribute to a sustainable long-term
clean development mechanism for the optimization of the methane
produced from anaerobic degradation of waste in a close system.
Abstract: Self-Consolidating Concrete (SCC) is considered as a relatively new technology created as an effective solution to problems associated with low quality consolidation. A SCC mix is defined as successful if it flows freely and cohesively without the intervention of mechanical compaction. The construction industry is showing high tendency to use SCC in many contemporary projects to benefit from the various advantages offered by this technology.
At this point, a main question is raised regarding the effect of enhanced fluidity of SCC on the structural behavior of high strength self-consolidating reinforced concrete.
A three phase research program was conducted at the American University of Beirut (AUB) to address this concern. The first two phases consisted of comparative studies conducted on concrete and mortar mixes prepared with second generation Sulphonated Naphtalene-based superplasticizer (SNF) or third generation Polycarboxylate Ethers-based superplasticizer (PCE). The third phase of the research program investigates and compares the structural performance of high strength reinforced concrete beam specimens prepared with two different generations of superplasticizers that formed the unique variable between the concrete mixes. The beams were designed to test and exhibit flexure, shear, or bond splitting failure.
The outcomes of the experimental work revealed comparable resistance of beam specimens cast using self-compacting concrete and conventional vibrated concrete. The dissimilarities in the experimental values between the SCC and the control VC beams were minimal, leading to a conclusion, that the high consistency of SCC has little effect on the flexural, shear and bond strengths of concrete members.
Abstract: The problem of magnetohydrodynamics boundary layer flow and heat transfer on a permeable stretching surface in a second grade nanofluid under the effect of heat generation and partial slip is studied theoretically. The Brownian motion and thermophoresis effects are also considered. The boundary layer equations governed by the PDE’s are transformed into a set of ODE’s with the help of local similarity transformations. The differential equations are solved by variational finite element method. The effects of different controlling parameters on the flow field and heat transfer characteristics are examined. The numerical results for the dimensionless velocity, temperature and nanoparticle volume fraction as well as the reduced Nusselt and Sherwood number have been presented graphically. The comparison confirmed excellent agreement. The present study is of great interest in coating and suspensions, cooling of metallic plate, oils and grease, paper production, coal water or coal-oil slurries, heat exchangers technology, materials processing exploiting.
Abstract: This paper presents the optimal design and simulation of a grid-connected Photovoltaic (PV) system to supply electric power to meet the energy demand by Electrical Department in University of Tripoli Libya. Solar radiation is the key factor determining electricity produced by photovoltaic (PV) systems. This paper is designed to develop a novel method to calculate the solar photovoltaic generation capacity on the basis of Mean Global Solar Radiation data available for Tripoli Libya and finally develop a system design of possible plant capacity for the available roof area. MatLab/Simulink Programming tools and monthly average solar radiation data are used for this design and simulation. The specifications of equipments are provided based on the availability of the components in the market. Simulation results and analyses are presented to validate the proposed system configuration.
Abstract: Automatic transformation of paper documents into electronic documents requires document segmentation at the first stage. However, some parameters restrictions such as variations in character font sizes, different text line spacing, and also not uniform document layout structures altogether have made it difficult to design a general-purpose document layout analysis algorithm for many years. Thus in most previously reported methods it is inevitable to include these parameters. This problem becomes excessively acute and severe, especially in Persian/Arabic documents. Since the Persian/Arabic scripts differ considerably from the English scripts, most of the proposed methods for the English scripts do not render good results for the Persian scripts. In this paper, we present a novel parameter-free method for segmenting the Persian/Arabic document images which also works well for English scripts. This method segments the document image into maximal homogeneous regions and identifies them as texts and non-texts based on a pyramidal image structure. In other words the proposed method is capable of document segmentation without considering the character font sizes, text line spacing, and document layout structures. This algorithm is examined for 150 Arabic/Persian and English documents and document segmentation process are done successfully for 96 percent of documents.
Abstract: Information technology has made a pivotal progress across disparate disciplines, one of which is AEC (Architecture, Engineering and Construction) industry. CAD is a form of computer-aided building modulation that architects, engineers and contractors use to create and view two- and three-dimensional models. The AEC industry also uses building information modeling (BIM), a newer computerized modeling system that can create four-dimensional models; this software can greatly increase productivity in the AEC industry. BIM models generate open source IFC (Industry Foundation Classes) files which aim for interoperability for exchanging information throughout the project lifecycle among various disciplines. The methods developed in previous studies require either an IFC schema or MVD and software applications, such as an IFC model server or a Building Information Modeling (BIM) authoring tool, to extract a partial or complete IFC instance model. This paper proposes an efficient algorithm for extracting a partial and total model from an Industry Foundation Classes (IFC) instance model without an IFC schema or a complete IFC model view definition (MVD).
Abstract: Removal of various toxic species from aqueous streams is of great importance. Sorption is one of the important remediation procedures as it involves the use of cheap and easily available materials. Also the advantage of regeneration of the sorbent involves the possibility of using novel sorbents. Nanosorbents are very important as the removal is based on the surface phenomena and this is greatly affected by surface charge and area. Functionalization has been very important to bring about the removal of metal ions with greater selectivity.
Abstract: The aim of this paper is image encryption using Genetic Algorithm (GA). The proposed encryption method consists of two phases. In modification phase, pixels locations are altered to reduce correlation among adjacent pixels. Then, pixels values are changed in the diffusion phase to encrypt the input image. Both phases are performed by GA with binary chromosomes. For modification phase, these binary patterns are generated by Local Binary Pattern (LBP) operator while for diffusion phase binary chromosomes are obtained by Bit Plane Slicing (BPS). Initial population in GA includes rows and columns of the input image. Instead of subjective selection of parents from this initial population, a random generator with predefined key is utilized. It is necessary to decrypt the coded image and reconstruct the initial input image. Fitness function is defined as average of transition from 0 to 1 in LBP image and histogram uniformity in modification and diffusion phases, respectively. Randomness of the encrypted image is measured by entropy, correlation coefficients and histogram analysis. Experimental results show that the proposed method is fast enough and can be used effectively for image encryption.
Abstract: This paper presents a simulation and mathematical model of stand-alone solar-wind-diesel based hybrid energy system (HES). A power management system is designed for multiple energy resources in a stand-alone hybrid energy system. Both Solar photovoltaic and wind energy conversion system consists of maximum power point tracking (MPPT), voltage regulation, and basic power electronic interfaces. An additional diesel generator is included to support and improve the reliability of stand-alone system when renewable energy sources are not available. A power management strategy is introduced to distribute the generated power among resistive load banks. The frequency regulation is developed with conventional phase locked loop (PLL) system. The power management algorithm was applied in Matlab®/Simulink® to simulate the results.
Abstract: The design of a feedback controller, so as to minimize a given performance criterion, for a general non-linear dynamical system is difficult; if not impossible. But for a large class of non-linear dynamical systems, the open loop control that minimizes a performance criterion can be obtained using calculus of variations and Pontryagin’s minimum principle. In this paper, the open loop optimal trajectories, that minimizes a given performance measure, is used to train the neural network whose inputs are state variables of non-linear dynamical systems and the open loop optimal control as the desired output. This trained neural network is used as the feedback controller. In other words, attempts are made here to solve the “inverse optimal control problem” by using the state and control trajectories that are optimal in an open loop sense.
Abstract: This article analyzes the applicability of known renewable energy technical means as mobile power sources under the field and extreme conditions. The requirements are determined for the parameters of mobile micro HPP. The application prospectively of the mobile micro HPP with intelligent control systems is proved for this purpose. Variants of low-speed electric generators for micro HPP are given. Variants of designs for mobile micro HPP are presented with direct (gearless) transfer of torque from the hydraulic drive to the rotor of the electric generator. Variant of the hydraulic drive for micro HPP is described workable at low water flows. A general structure of the micro HPP intelligent system control is offered that implements the principle of maximum energy efficiency. The legitimacy of construction and application of mobile micro HPP is proved as electrical power sources for life safety of people under the field and extreme conditions.
Abstract: The surface properties of many materials can be readily and predictably modified by the controlled deposition of thin layers containing appropriate functional groups and this research area is now a subject of widespread interest. The layer-by-layer (lbl) method involves depositing oppositely charged layers of polyelectrolytes onto the substrate material which are stabilized due to strong electrostatic forces between adjacent layers. This type of modification affords products that combine the properties of the original material with the superficial parameters of the new external layers. Through an appropriate selection of the deposited layers, the surface properties can be precisely controlled and readily adjusted in order to meet the requirements of the intended application. In the presented paper a variety of anionic (poly(acrylic acid)) and cationic (linear poly(ethylene imine), polymers were successfully deposited onto the polypropylene nonwoven using the lbl technique. The chemical structure of the surface before and after modification was confirmed by reflectance FTIR spectroscopy, volumetric analysis and selective dyeing tests. As a direct result of this work, new materials with greatly improved properties have been produced. For example, following a modification process significant changes in the electrostatic activity of a range of novel nanocomposite materials were observed. The deposition of polyelectrolyte nanolayers was found to strongly accelerate the loss of electrostatically generated charges and to increase considerably the thermal resistance properties of the modified fabric (the difference in T50% is over 20oC). From our results, a clear relationship between the type of polyelectrolyte layer deposited onto the flat fabric surface and the properties of the modified fabric was identified.
Abstract: The objective is to identify the contributions from the introduction of the computerized system deal within the Accounting Department of Brazilian Navy Financial Directorship and its possible effects on the budgetary and financial harvest of Brazilian Navy. The relevance lies in the fact that the management process is responsible for the continuous improvement of organizational performance through higher levels of quality in their activities. Improvements in organizational processes have direct effects on crops cost, quality, reliability, flexibility and speed. The method of study of this research is the case study. The choice of case study attended, among other demands, a need for greater flexibility to study processes related to a computerized system. The sources of evidence were used literature, documentary and direct observation. Direct observation was made by monitoring the implementation of the computerized system in the Division of Management Analysis. The main findings of the study point to the fact that the computerized system may contribute significantly to the standardization of information. There was improvement of internal processes in the division of management analysis, made possible the consolidation of a standard management and performance analysis that contribute to global homogeneity in the treatment of information essential to the process of decision making. This study has limitations related to the fact the search result be subject exclusively to the case studied, and it is impossible to generalize to other organs of government.
Abstract: This paper introduces a new generalization of the two parameter Weibull distribution. To this end, the quadratic rank transmutation map has been used. This new distribution is named exponentiated transmuted Weibull (ETW) distribution. The ETW distribution has the advantage of being capable of modeling various shapes of aging and failure criteria. Furthermore, eleven lifetime distributions such as the Weibull, exponentiated Weibull, Rayleigh and exponential distributions, among others follow as special cases. The properties of the new model are discussed and the maximum likelihood estimation is used to estimate the parameters. Explicit expressions are derived for the quantiles. The moments of the distribution are derived, and the order statistics are examined.