Abstract: Internal controls of accounting are an essential
business function for a growth-oriented organization, and include the
elements of risk assessment, information communications and even
employees' roles and responsibilities. Internal controls of accounting
systems are designed to protect a company from fraud, abuse and
inaccurate data recording and help organizations keep track of
essential financial activities. Internal controls of accounting provide a
streamlined solution for organizing all accounting procedures and
ensuring that the accounting cycle is completed consistently and
successfully. Implementing a formal Accounting Procedures Manual
for the organization allows the financial department to facilitate
several processes and maintain rigorous standards. Internal controls
also allow organizations to keep detailed records, manage and
organize important financial transactions and set a high standard for
the organization's financial management structure and protocols. A
well-implemented system also reduces the risk of accounting errors
and abuse. A well-implemented controls system allows a company's
financial managers to regulate and streamline all functions of the
accounting department. Internal controls of accounting can be set up
for every area to track deposits, monitor check handling, keep track
of creditor accounts, and even assess budgets and financial statements
on an ongoing basis. Setting up an effective accounting system to
monitor accounting reports, analyze records and protect sensitive
financial information also can help a company set clear goals and
make accurate projections. Creating efficient accounting processes
allows an organization to set specific policies and protocols on
accounting procedures, and reach its financial objectives on a regular
basis. Internal accounting controls can help keep track of such areas
as cash-receipt recording, payroll management, appropriate recording
of grants and gifts, cash disbursements by authorized personnel, and
the recording of assets. These systems also can take into account any
government regulations and requirements for financial reporting.
Abstract: Salinity level may affect early development of
biofuel feedstock crops. The biofuel feedstock crops canola
(Brassica napus L.), sorghum [Sorghum bicolor (L.) Moench], and
sunflower (Helianthus annuus L.); and the potential feedstock crop
sweet corn (Zea mays L.) were planted in media in pots and treated
with aqueous solutions of 0, 0.1, 0.5 and 1.0 M NaCl once at: 1)
planting; 2) 7-10 days after planting or 3) first true leaf expansion.
An additional treatment (4) comprised of one-half strength of the 0.1,
0.5 and 1.0 M (concentrations 0.05, 0.25, 0.5 M at each application)
was applied at first true leaf expansion and four days later. Survival
of most crops decreased below 90% above 0.5 M; survival of canola
decreased above 0.1 M. Application timing had little effect on crop
survival. For canola root fresh and dry weights improved when
application was at plant emergence; for sorghum top and root fresh
weights improved when the split application was used. When
application was at planting root dry weight was improved over most
other applications. Sunflower top fresh weight was among the
highest when saline solutions were split and top dry weight was
among the highest when application was at plant emergence. Sweet
corn root fresh weight was improved when the split application was
used or application was at planting. Sweet corn root dry weight was
highest when application was at planting or plant emergence. Even at
high salinity rates survival rates greater than what might be expected
occurred. Plants that survived appear to be able to adjust to saline
during the early stages of development.
Abstract: Advancement in Artificial Intelligence has lead to the
developments of various “smart" devices. Character recognition
device is one of such smart devices that acquire partial human
intelligence with the ability to capture and recognize various
characters in different languages. Firstly multiscale neural training
with modifications in the input training vectors is adopted in this
paper to acquire its advantage in training higher resolution character
images. Secondly selective thresholding using minimum distance
technique is proposed to be used to increase the level of accuracy of
character recognition. A simulator program (a GUI) is designed in
such a way that the characters can be located on any spot on the
blank paper in which the characters are written. The results show that
such methods with moderate level of training epochs can produce
accuracies of at least 85% and more for handwritten upper case
English characters and numerals.
Abstract: From a set of shifted, blurred, and decimated image , super-resolution image reconstruction can get a high-resolution image. So it has become an active research branch in the field of image restoration. In general, super-resolution image restoration is an ill-posed problem. Prior knowledge about the image can be combined to make the problem well-posed, which contributes to some regularization methods. In the regularization methods at present, however, regularization parameter was selected by experience in some cases and other techniques have too heavy computation cost for computing the parameter. In this paper, we construct a new super-resolution algorithm by transforming the solving of the System stem Є=An into the solving of the equations X+A*X-1A=I , and propose an inverse iterative method.
Abstract: An aqueous methanol sensor for use in direct
methanol fuel cells (DMFCs) applications is demonstrated; the
methanol sensor is built using dispersed single-walled carbon
nanotubes (SWCNTs) with Nafion117 solution to detect the methanol
concentration in water. The study is aimed at the potential use of the
carbon nanotubes array as a methanol sensor for direct methanol fuel
cells (DMFCs). The concentration of methanol in the fuel circulation
loop of a DMFC system is an important operating parameter, because
it determines the electrical performance and efficiency of the fuel cell
system. The sensor is also operative even at ambient temperatures
and responds quickly to changes in the concentration levels of the
methanol. Such a sensor can be easily incorporated into the methanol
fuel solution flow loop in the DMFC system.
Abstract: Simultaneous recovery of copper and DCA from
simulated MEUF concentrated stream was investigated. Effects of
surfactant (DCA) and metal (copper) concentrations, surfactant to
metal molar ratio (S/M ratio), electroplating voltage, EDTA
concentration, solution pH, and salt concentration on metal recovery
and current efficiency were studied. Electric voltage of -0.5 V was
shown to be optimum operation condition in terms of Cu recovery,
current efficiency, and surfactant recovery. Increasing Cu recovery and
current efficiency were observed with increases of Cu concentration
while keeping concentration of DCA constant. However, increasing
both Cu and DCA concentration while keeping S/M ratio constant at
2.5 showed detrimental effect on Cu recovery at DCA concentration
higher than 15 mM. Cu recovery decreases with increasing pH while
current efficiency showed an opposite trend. It is believed that
conductivity is the main cause for discrepancy of Cu recovery and
current efficiency observed at different pH. Finally, it was shown that
EDTA had adverse effect on both Cu recovery and current efficiency
while addition of NaCl salt had negative impact on current efficiency
at concentration higher than 8000 mg/L.
Abstract: Fisheries management all around the world is
hampered by the lack, or poor quality, of critical data on fish
resources and fishing operations. The main reasons for the chronic
inability to collect good quality data during fishing operations is the
culture of secrecy common among fishers and the lack of modern
data gathering technology onboard most fishing vessels. In response,
OLRAC-SPS, a South African company, developed fisheries datalogging
software (eLog in short) and named it Olrac. The Olrac eLog
solution is capable of collecting, analysing, plotting, mapping,
reporting, tracing and transmitting all data related to fishing
operations. Olrac can be used by skippers, fleet/company managers,
offshore mariculture farmers, scientists, observers, compliance
inspectors and fisheries management authorities. The authors believe
that using eLog onboard fishing vessels has the potential to
revolutionise the entire process of data collection and reporting
during fishing operations and, if properly deployed and utilised,
could transform the entire commercial fleet to a provider of good
quality data and forever change the way fish resources are managed.
In addition it will make it possible to trace catches back to the actual
individual fishing operation, to improve fishing efficiency and to
dramatically improve control of fishing operations and enforcement
of fishing regulations.
Abstract: Hydrogen is an important chemical in many industries
and it is expected to become one of the major fuels for energy
generation in the future. Unfortunately, hydrogen does not exist in its
elemental form in nature and therefore has to be produced from
hydrocarbons, hydrogen-containing compounds or water.
Above its critical point (374.8oC and 22.1MPa), water has lower
density and viscosity, and a higher heat capacity than those of
ambient water. Mass transfer in supercritical water (SCW) is
enhanced due to its increased diffusivity and transport ability. The
reduced dielectric constant makes supercritical water a better solvent
for organic compounds and gases. Hence, due to the aforementioned
desirable properties, there is a growing interest toward studies
regarding the gasification of organic matter containing biomass or
model biomass solutions in supercritical water.
In this study, hydrogen and biofuel production by the catalytic
gasification of 2-Propanol in supercritical conditions of water was
investigated. Pt/Al2O3and Ni/Al2O3were the catalysts used in the
gasification reactions. All of the experiments were performed under a
constant pressure of 25MPa. The effects of five reaction temperatures
(400, 450, 500, 550 and 600°C) and five reaction times (10, 15, 20,
25 and 30 s) on the gasification yield and flammable component
content were investigated.
Abstract: This paper solves the environmental/ economic dispatch
power system problem using the Non-dominated Sorting Genetic
Algorithm-II (NSGA-II) and its hybrid with a Convergence Accelerator
Operator (CAO), called the NSGA-II/CAO. These multiobjective
evolutionary algorithms were applied to the standard IEEE 30-bus
six-generator test system. Several optimization runs were carried out
on different cases of problem complexity. Different quality measure
which compare the performance of the two solution techniques were
considered. The results demonstrated that the inclusion of the CAO
in the original NSGA-II improves its convergence while preserving
the diversity properties of the solution set.
Abstract: In this paper we have proposed a methodology to
develop an amperometric biosensor for the analysis of glucose
concentration using a simple microcontroller based data acquisition
system. The work involves the development of Detachable
Membrane Unit (enzyme based biomembrane) with immobilized
glucose oxidase on the membrane and interfacing the same to the
signal conditioning system. The current generated by the biosensor
for different glucose concentrations was signal conditioned, then
acquired and computed by a simple AT89C51-microcontroller. The
optimum operating parameters for the better performance were found
and reported. The detailed performance evaluation of the biosensor
has been carried out. The proposed microcontroller based biosensor
system has the sensitivity of 0.04V/g/dl, with a resolution of
50mg/dl. It has exhibited very good inter day stability observed up to
30 days. Comparing to the reference method such as HPLC, the
accuracy of the proposed biosensor system is well within ± 1.5%.
The system can be used for real time analysis of glucose
concentration in the field such as, food and fermentation and clinical
(In-Vitro) applications.
Abstract: Based on the homotopy perturbation method (HPM)
and Padé approximants (PA), approximate and exact solutions are
obtained for cubic Boussinesq and modified Boussinesq equations.
The obtained solutions contain solitary waves, rational solutions.
HPM is used for analytic treatment to those equations and PA for
increasing the convergence region of the HPM analytical solution.
The results reveal that the HPM with the enhancement of PA is a
very effective, convenient and quite accurate to such types of partial
differential equations.
Abstract: In this paper we discuss the effect of unbounded particle interaction operator on particle growth and we study how this can address the choice of appropriate time steps of the numerical simulation. We provide also rigorous mathematical proofs showing that large particles become dominating with increasing time while small particles contribute negligibly. Second, we discuss the efficiency of the algorithm by performing numerical simulations tests and by comparing the simulated solutions with some known analytic solutions to the Smoluchowski equation.
Abstract: In this paper we present a hybrid search algorithm for
solving constraint satisfaction and optimization problems. This
algorithm combines ideas of two basic approaches: complete and
incomplete algorithms which also known as systematic search and
local search algorithms. Different characteristics of systematic search
and local search methods are complementary. Therefore we have
tried to get the advantages of both approaches in the presented
algorithm. The major advantage of presented algorithm is finding
partial sound solution for complicated problems which their complete
solution could not be found in a reasonable time. This algorithm
results are compared with other algorithms using the well known
n-queens problem.
Abstract: In digital signal processing it is important to
approximate multi-dimensional data by the method called rank
reduction, in which we reduce the rank of multi-dimensional data from
higher to lower. For 2-dimennsional data, singular value
decomposition (SVD) is one of the most known rank reduction
techniques. Additional, outer product expansion expanded from SVD
was proposed and implemented for multi-dimensional data, which has
been widely applied to image processing and pattern recognition.
However, the multi-dimensional outer product expansion has behavior
of great computation complex and has not orthogonally between the
expansion terms. Therefore we have proposed an alterative method,
Third-order Orthogonal Tensor Product Expansion short for 3-OTPE.
3-OTPE uses the power method instead of nonlinear optimization
method for decreasing at computing time. At the same time the group
of B. D. Lathauwer proposed Higher-Order SVD (HOSVD) that is
also developed with SVD extensions for multi-dimensional data.
3-OTPE and HOSVD are similarly on the rank reduction of
multi-dimensional data. Using these two methods we can obtain
computation results respectively, some ones are the same while some
ones are slight different. In this paper, we compare 3-OTPE to
HOSVD in accuracy of calculation and computing time of resolution,
and clarify the difference between these two methods.
Abstract: Circle grid space filling plate is a flow conditioner with a fractal pattern and used to eliminate turbulence originating from pipe fittings in experimental fluid flow applications. In this paper, steady state, incompressible, swirling turbulent flow through circle grid space filling plate has been studied. The solution and the analysis were carried out using finite volume CFD solver FLUENT 6.2. Three turbulence models were used in the numerical investigation and their results were compared with the pressure drop correlation of BS EN ISO 5167-2:2003. The turbulence models investigated here are the standard k-ε, realizable k-ε, and the Reynolds Stress Model (RSM). The results showed that the RSM model gave the best agreement with the ISO pressure drop correlation. The effects of circle grids space filling plate thickness and Reynolds number on the flow characteristics have been investigated as well.
Abstract: Simultaneous transient conduction and radiation heat
transfer with heat generation is investigated. Analysis is carried out
for both steady and unsteady situations. two-dimensional gray
cylindrical enclosure with an absorbing, emitting, and isotropically
scattering medium is considered. Enclosure boundaries are assumed
at specified temperatures. The heat generation rate is considered
uniform and constant throughout the medium. The lattice Boltzmann
method (LBM) was used to solve the energy equation of a transient
conduction-radiation heat transfer problem. The control volume finite
element method (CVFEM) was used to compute the radiative
information. To study the compatibility of the LBM for the energy
equation and the CVFEM for the radiative transfer equation, transient
conduction and radiation heat transfer problems in 2-D cylindrical
geometries were considered. In order to establish the suitability of the
LBM, the energy equation of the present problem was also solved
using the the finite difference method (FDM) of the computational
fluid dynamics. The CVFEM used in the radiative heat transfer was
employed to compute the radiative information required for the
solution of the energy equation using the LBM or the FDM (of the
CFD). To study the compatibility and suitability of the LBM for the
solution of energy equation and the CVFEM for the radiative
information, results were analyzed for the effects of various
parameters such as the boundary emissivity. The results of the LBMCVFEM
combination were found to be in excellent agreement with
the FDM-CVFEM combination. The number of iterations and the
steady state temperature in both of the combinations were found
comparable. Results are found for situations with and without heat
generation. Heat generation is found to have significant bearing on
temperature distribution.
Abstract: The weight constrained shortest path problem
(WCSPP) is one of most several known basic problems in
combinatorial optimization. Because of its importance in many areas
of applications such as computer science, engineering and operations
research, many researchers have extensively studied the WCSPP.
This paper mainly concentrates on the reduction of total search space
for finding WCSP using some existing Genetic Algorithm (GA). For
this purpose, some controlled schemes of genetic operators are
adopted on list chromosome representation. This approach gives a
near optimum solution with smaller elapsed generation than classical
GA technique. From further analysis on the matter, a new
generalized schema theorem is also developed from the philosophy
of Holland-s theorem.
Abstract: Convergence of power series solutions for a class of
non-linear Abel type equations, including an equation that arises
in nonlinear cooling of semi-infinite rods, is very slow inside their
small radius of convergence. Beyond that the corresponding power
series are wildly divergent. Implementation of nonlinear sequence
transformation allow effortless evaluation of these power series on
very large intervals..
Abstract: In this paper, a delayed prototype model is studied. Regarding the delay as a bifurcation parameter, we prove that a sequence of Hopf bifurcations will occur at the positive equilibrium when the delay increases. Using the normal form method and center manifold theory, some explicit formulae are worked out for determining the stability and the direction of the bifurcated periodic solutions. Finally, Computer simulations are carried out to explain some mathematical conclusions.
Abstract: In this paper, backup and recovery technique for Peer
to Peer applications, such as a distributed asynchronous Web-Based
Training system that we have previously proposed. In order to
improve the scalability and robustness of this system, all contents and
function are realized on mobile agents. These agents are distributed
to computers, and they can obtain using a Peer to Peer network
that modified Content-Addressable Network. In the proposed system,
although entire services do not become impossible even if some
computers break down, the problem that contents disappear occurs
with an agent-s disappearance. As a solution for this issue, backups
of agents are distributed to computers. If a failure of a computer is
detected, other computers will continue service using backups of the
agents belonged to the computer.