Abstract: In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Abstract: Automatic reusability appraisal is helpful in
evaluating the quality of developed or developing reusable software
components and in identification of reusable components from
existing legacy systems; that can save cost of developing the
software from scratch. But the issue of how to identify reusable
components from existing systems has remained relatively
unexplored. In this research work, structural attributes of software
components are explored using software metrics and quality of the
software is inferred by different Neural Network based approaches,
taking the metric values as input. The calculated reusability value
enables to identify a good quality code automatically. It is found that
the reusability value determined is close to the manual analysis used
to be performed by the programmers or repository managers. So, the
developed system can be used to enhance the productivity and
quality of software development.
Abstract: .Hardware realization of a Neural Network (NN), to a large extent depends on the efficient implementation of a single neuron. FPGA-based reconfigurable computing architectures are suitable for hardware implementation of neural networks. FPGA realization of ANNs with a large number of neurons is still a challenging task. This paper discusses the issues involved in implementation of a multi-input neuron with linear/nonlinear excitation functions using FPGA. Implementation method with resource/speed tradeoff is proposed to handle signed decimal numbers. The VHDL coding developed is tested using Xilinx XC V50hq240 Chip. To improve the speed of operation a lookup table method is used. The problems involved in using a lookup table (LUT) for a nonlinear function is discussed. The percentage saving in resource and the improvement in speed with an LUT for a neuron is reported. An attempt is also made to derive a generalized formula for a multi-input neuron that facilitates to estimate approximately the total resource requirement and speed achievable for a given multilayer neural network. This facilitates the designer to choose the FPGA capacity for a given application. Using the proposed method of implementation a neural network based application, namely, a Space vector modulator for a vector-controlled drive is presented
Abstract: Wireless mesh networks based on IEEE 802.11
technology are a scalable and efficient solution for next generation
wireless networking to provide wide-area wideband internet access to
a significant number of users. The deployment of these wireless mesh
networks may be within different authorities and without any
planning, they are potentially overlapped partially or completely in
the same service area. The aim of the proposed model is design a new
model to Enhancement Throughput of Unplanned Wireless Mesh
Networks Deployment Using Partitioning Hierarchical Cluster
(PHC), the unplanned deployment of WMNs are determinates there
performance. We use throughput optimization approach to model the
unplanned WMNs deployment problem based on partitioning
hierarchical cluster (PHC) based architecture, in this paper the
researcher used bridge node by allowing interworking traffic between
these WMNs as solution for performance degradation.
Abstract: Materials used on exterior spacecraft surfaces are subjected to many environmental threats which can cause degradation, atomic oxygen is one of the most threats. We prepared organic silicon atomic-oxygen-protection film using method of polymerization. This paper presented the effects on the film structure and its durability of the preparation processing, and analyzed the polymerization theory, the film structure and composition of the film. At last, we tested the film in our ground based atomic oxygen simulator, and indicated that the film worked well.
Abstract: With the exponential rise in the number of multimedia
applications available, the best-effort service provided by the Internet
today is insufficient. Researchers have been working on new
architectures like the Next Generation Network (NGN) which, by
definition, will ensure Quality of Service (QoS) in an all-IP based
network [1]. For this approach to become a reality, reservation of
bandwidth is required per application per user. WiMAX (Worldwide
Interoperability for Microwave Access) is a wireless communication
technology which has predefined levels of QoS which can be
provided to the user [4]. IPv6 has been created as the successor for
IPv4 and resolves issues like the availability of IP addresses and
QoS. This paper provides a design to use the power of WiMAX as an
NSP (Network Service Provider) for NGN using IPv6. The use of the
Traffic Class (TC) field and the Flow Label (FL) field of IPv6 has
been explained for making QoS requests and grants [6], [7]. Using
these fields, the processing time is reduced and routing is simplified.
Also, we define the functioning of the ASN gateway and the NGN
gateway (NGNG) which are edge node interfaces in the NGNWiMAX
design. These gateways ensure QoS management through
built in functions and by certain physical resources and networking
capabilities.
Abstract: Recently, web services to access from many type devices
are often used. We have developed the shortest path planning
system called "Bus-Net" in Tottori prefecture as a web application
to sustain the public transport. And it used the same user interface
for both devices. To support both devices, the interface cannot use
JavaScript and so on.
Thus, we developed the method that use individual user interface
for each device type to improve its convenience. To be concrete,
we defined formats of condition input to the path planning system
and result output from it and separate the system into the request
processing part and user interface parts that depend on device types.
By this method, we have also developed special device for Bus-Net
named "Intelligent-Bus-Stop".
Abstract: Worm propagation profiles have significantly changed
since 2003-2004: sudden world outbreaks like Blaster or Slammer
have progressively disappeared and slower but stealthier worms
appeared since, most of them for botnets dissemination. Decreased
worm virulence results in more difficult detection.
In this paper, we describe a stealth worm propagation model
which has been extensively simulated and analysed on a huge virtual
network. The main features of this model is its ability to infect any
Internet-like network in a few seconds, whatever may be its size while
greatly limiting the reinfection attempt overhead of already infected
hosts. The main simulation results shows that the combinatorial
topology of routing may have a huge impact on the worm propagation
and thus some servers play a more essential and significant role than
others. The real-time capability to identify them may be essential to
greatly hinder worm propagation.
Abstract: In this paper, we present a cost-effective wireless
distributed load shedding system for non-emergency scenarios. In
power transformer locations where SCADA system cannot be used,
the proposed solution provides a reasonable alternative that combines
the use of microcontrollers and existing GSM infrastructure to send
early warning SMS messages to users advising them to proactively
reduce their power consumption before system capacity is reached
and systematic power shutdown takes place.
A novel communication protocol and message set have been
devised to handle the messaging between the transformer sites, where
the microcontrollers are located and where the measurements take
place, and the central processing site where the database server is
hosted. Moreover, the system sends warning messages to the endusers
mobile devices that are used as communication terminals. The
system has been implemented and tested via different experimental
results.
Abstract: This paper presents a new method for read out of the piezoresistive accelerometer sensors. The circuit works based on Instrumentation amplifier and it is useful for reducing offset In Wheatstone Bridge. The obtained gain is 645 with 1μv/°c Equivalent drift and 1.58mw power consumption. A Schmitt trigger and multiplexer circuit control output node. a high speed counter is designed in this work .the proposed circuit is designed and simulated In 0.18μm CMOS technology with 1.8v power supply.
Abstract: Based on general proportional integral (GPI) observers and sliding mode control technique, a robust control method is proposed for the master-slave synchronization of chaotic systems in the presence of parameter uncertainty and with partially measurable output signal. By using GPI observer, the master dynamics are reconstructed by the observations from a measurable output under the differential algebraic framework. Driven by the signals provided by GPI observer, a sliding mode control technique is used for the tracking control and synchronization of the master-slave dynamics. The convincing numerical results reveal the proposed method is effective, and successfully accommodate the system uncertainties, disturbances, and noisy corruptions.
Abstract: Using Internet communication, new home electronics
have functions of monitoring and control from remote. However in
many case these electronics work as standalone, and old electronics
are not followed. Then, we developed the total remote system include
not only new electronics but olds. This systems node is a adapter of
electrical power plug that embed relay switch and some sensors, and
these nodes communicate with each other. the system server was build
on the Internet, and users access to this system from web browsers.
To reduce the cost to set up of this system, communication between
adapters are used ZigBee wireless network instead of wired LAN
cable[3]. From measured RSSI(received signal strength indicator)
information between each nodes, the system can estimate roughly
adapters were mounted on which room, and where in the room. So
also it reduces the cost of mapping nodes. Using this system, energy
saving and house monitoring are expected.
Abstract: Series of experimental tests were conducted on a
section of a 660 kW wind turbine blade to measure the pressure
distribution of this model oscillating in plunging motion. In order to
minimize the amount of data required to predict aerodynamic loads
of the airfoil, a General Regression Neural Network, GRNN, was
trained using the measured experimental data. The network once
proved to be accurate enough, was used to predict the flow behavior
of the airfoil for the desired conditions.
Results showed that with using a few of the acquired data, the
trained neural network was able to predict accurate results with
minimal errors when compared with the corresponding measured
values. Therefore with employing this trained network the
aerodynamic coefficients of the plunging airfoil, are predicted
accurately at different oscillation frequencies, amplitudes, and angles
of attack; hence reducing the cost of tests while achieving acceptable
accuracy.
Abstract: Workflow Management Systems (WfMS) alloworganizations to streamline and automate business processes and reengineer their structure. One important requirement for this type of system is the management and computation of the Quality of Service(QoS) of processes and workflows. Currently, a range of Web processes and workflow languages exist. Each language can be characterized by the set of patterns they support. Developing andimplementing a suitable and generic algorithm to compute the QoSof processes that have been designed using different languages is a difficult task. This is because some patterns are specific to particular process languages and new patterns may be introduced in future versions of a language. In this paper, we describe an adaptive algorithm implemented to cope with these two problems. The algorithm is called adaptive since it can be dynamically changed as the patterns of a process language also change.
Abstract: A novel idea presented in this paper is to combine
multihop routing with single-frequency networks (SFNs) for a
broadcasting scenario. An SFN is a set of multiple nodes that transmit
the same data simultaneously, resulting in transmitter macrodiversity.
Two of the most important performance factors of multihop
networks, node reachability and routing robustness, are analyzed.
Simulation results show that our proposed SFN-D routing algorithm
improves the node reachability by 37 percentage points as compared
to non-SFN multihop routing. It shows a diversity gain of 3.7 dB,
meaning that 3.7 dB lower transmission powers are required for the
same reachability. Even better results are possible for larger
networks. If an important node becomes inactive, this algorithm can
find new routes that a non-SFN scheme would not be able to find.
Thus, two of the major problems in multihopping are addressed;
achieving robust routing as well as improving node reachability or
reducing transmission power.
Abstract: In this paper, we propose a dynamic TDMA slot
reservation (DTSR) protocol for cognitive radio ad hoc networks.
Quality of Service (QoS) guarantee plays a critically important role
in such networks. We consider the problem of providing QoS
guarantee to users as well as to maintain the most efficient use of
scarce bandwidth resources. According to one hop neighboring
information and the bandwidth requirement, our proposed protocol
dynamically changes the frame length and the transmission schedule.
A dynamic frame length expansion and shrinking scheme that
controls the excessive increase of unassigned slots has been
proposed. This method efficiently utilizes the channel bandwidth by
assigning unused slots to new neighboring nodes and increasing the
frame length when the number of slots in the frame is insufficient to
support the neighboring nodes. It also shrinks the frame length when
half of the slots in the frame of a node are empty. An efficient slot
reservation protocol not only guarantees successful data
transmissions without collisions but also enhance channel spatial
reuse to maximize the system throughput. Our proposed scheme,
which provides both QoS guarantee and efficient resource utilization,
be employed to optimize the channel spatial reuse and maximize the
system throughput. Extensive simulation results show that the
proposed mechanism achieves desirable performance in multichannel
multi-rate cognitive radio ad hoc networks.
Abstract: The public sector holds large amounts of data of
various areas such as social affairs, economy, or tourism. Various
initiatives such as Open Government Data or the EU Directive on
public sector information aim to make these data available for public
and private service providers. Requirements for the provision of
public sector data are defined by legal and organizational
frameworks. Surprisingly, the defined requirements hardly cover
security aspects such as integrity or authenticity.
In this paper we discuss the importance of these missing
requirements and present a concept to assure the integrity and
authenticity of provided data based on electronic signatures. We
show that our concept is perfectly suitable for the provisioning of
unaltered data. We also show that our concept can also be extended
to data that needs to be anonymized before provisioning by
incorporating redactable signatures. Our proposed concept enhances
trust and reliability of provided public sector data.
Abstract: This paper compares six approaches of object serialization
from qualitative and quantitative aspects. Those are object
serialization in Java, IDL, XStream, Protocol Buffers, Apache Avro,
and MessagePack. Using each approach, a common example is
serialized to a file and the size of the file is measured. The qualitative
comparison works are investigated in the way of checking whether
schema definition is required or not, whether schema compiler is
required or not, whether serialization is based on ascii or binary, and
which programming languages are supported. It is clear that there
is no best solution. Each solution makes good in the context it was
developed.
Abstract: Recently, lots of researchers are attracted to retrieving
multimedia database by using some impression words and their values.
Ikezoe-s research is one of the representatives and uses eight pairs of
opposite impression words. We had modified its retrieval interface and
proposed '2D-RIB' in the previous work. The aim of the present paper
is to improve his/her satisfaction level to the retrieval result in the
2D-RIB. Our method is to extend the 2D-RIB. One of our extensions is
to define and introduce the following two measures: 'melody
goodness' and 'general acceptance'. Another extension is three types
of customization menus. The result of evaluation using a pilot system
is as follows. Both of these two measures 'melody goodness'
and -general acceptance- can contribute to the improvement.
Moreover, it is effective if we introduce the customization menu
which enables a retrieval person to reduce the strictness level of
retrieval condition in an impression pair based on his/her need.
Abstract: In this paper sensitivity analysis is performed for
reliability evaluation of power systems. When examining the
reliability of a system, it is useful to recognize how results
change as component parameters are varied. This knowledge
helps engineers to understand the impact of poor data, and
gives insight on how reliability can be improved. For these
reasons, a sensitivity analysis can be performed. Finally, a real
network was used for testing the presented method.