Abstract: The objective of this paper is to present the process of
change in management accounting in Romania, a former communist
country from Eastern Europe. In order to explain this process, we used
the contingency and institutional theories. We focused on the
following directions: the presentation of the scientific context and
motivation of this research and the case study. We presented the state
of the art in the process of change in the management accounting from
the international and national perspective. We also described the
evolution of management accounting in Romania in the context of
economic and political changes. An important moment was the fall of
communism in 1989. This represents a starting point for a new
economic environment and for new management accounting.
Accordingly, we developed a case study which presented this
evolution. The conclusion of our research was that the changes in the
management accounting system of the company analysed occurred in
the same time with the institutionalisation of some elements (e.g.
degree of competition, training and competencies in management
accounting). The management accounting system was modelled by the
contingencies specific to this company (e.g. environment, industry,
strategy).
Abstract: Due to rapid advancement of powerful image
processing software, digital images are easy to manipulate and
modify by ordinary people. Lots of digital images are edited for a
specific purpose and more difficult to distinguish form their original
ones. We propose a clustering method to detect a copy-move image
forgery of JPEG, BMP, TIFF, and PNG. The process starts with
reducing the color of the photos. Then, we use the clustering
technique to divide information of measuring data by Hausdorff
Distance. The result shows that the purposed methods is capable of
inspecting the image file and correctly identify the forgery.
Abstract: Among various active filters, shunt active filter is a
viable solution for reactive power and harmonics compensation. In
this paper, the SRF plan is used to generate current reference for
compensation and conventional PI controllers were used as the
controller to compensate the reactive power. The design of the closed
loop controllers is reserved simple by modeling them as first order
systems. Computationally uncomplicated and efficient SVM system
is used in the present work for better utilization of dc bus voltage.
The rating of shunt active filter has been finalized based on the
reactive power demand of the selected reactive load. The proposed
control and SVM technique are validated by simulating in MATLAB
software.
Abstract: This paper pioneers Care Robot Impact Assessment
(CRIA), a methodology used to identify, analyze, mitigate and
eliminate the risks posed by the insertion of non-medical personal
care robots (PCR) in medical care facilities. Its precedent instruments
[Privacy and Surveillance Impact Assessment (PIA and SIA)] fall
behind in coping with robots. Indeed, personal care robots change
dramatically how care is delivered. The paper presents a specific
risk-sector methodology, identifies which robots are under its scope
and presents some of the challenges introduced by these robots.
Abstract: Community integration is a construct that an
increasing body of research has shown to have a significant impact
on the wellbeing and recovery of people with psychiatric problems.
However, there are few studies that explore which factors can be
associated and predict community integration. Moreover, community
integration has been mostly studied in minority groups, and current
literature on the definition and manifestation of community
integration in the general population is scarcer. Thus, the current
study aims to characterize community integration and explore
possible predictor variables in a sample of participants with
psychiatric problems (PP, N=183) and a sample of participants from
the general population (GP, N=211).
Results show that people with psychiatric problems present above
average values of community integration, but are significantly lower
than their healthy counterparts. It was also possible to observe that
community integration does not vary in terms of the sociodemographic
characteristics of both groups in this study. Correlation
and multiple regression showed that, among several variables that
literature present as relevant in the community integration process,
only three variables emerged as having the most explanatory value in
community integration of both groups: sense of community, basic
needs satisfaction and submission. These results also shown that
those variables have increased explanatory power in the PP sample,
which leads us to emphasize the need to address this issue in future
studies and increase the understanding of the factors that can be
involved in the promotion of community integration, in order to
devise more effective interventions in this field.
Abstract: WO3/SiO2 catalysts were modified by an ion exchange
method with sodium hydroxide or potassium hydroxide solution. The
performance of the modified catalysts was tested in the metathesis of
ethylene and trans-2-butene to propylene. During ion exchange,
sodium and potassium ions played different roles. Sodium modified
catalysts revealed constant trans-2-butene conversion and propylene
selectivity when the concentrations of sodium in the solution were
varied. In contrast, potassium modified catalysts showed reduction of
the conversion and increase of the selectivity. From these results,
potassium hydroxide may affect the transformation of tungsten oxide
active species, resulting in the decrease in conversion whereas
sodium hydroxide did not. Moreover, the modification of catalysts by
this method improved the catalyst stability by lowering the amount of
coke deposited on the catalyst surface.
Abstract: For the music composer Myriam Marbe the musical
time and memory represent 2 (complementary) phenomena with
conclusive impact on the settlement of new musical ontologies.
Summarizing the most important achievements of the contemporary
techniques of composition, her vision on the microform presented in
The Concert for Daniel Kientzy, saxophone and orchestra transcends
the linear and unidirectional time in favour of a flexible, multivectorial
speech with spiral developments, where the sound substance
is auto(re)generated by analogy with the fundamental processes of
the memory. The conceptual model is of an archetypal essence, the
music composer being concerned with identifying the mechanisms of
the creation process, especially of those specific to the collective
creation (of oral tradition). Hence the spontaneity of expression,
improvisation tint, free rhythm, micro-interval intonation, coloristictimbral
universe dominated by multiphonics and unique sound
effects, hence the atmosphere of ritual, however purged by the
primary connotations and reprojected into a wonderful spectacular
space. The Concert is a work of artistic maturity and enforces respect,
among others, by the timbral diversity of the three species of
saxophone required by the music composer (baritone, sopranino and
alt), in Part III Daniel Kientzy shows the performance of playing two
saxophones concomitantly. The score of the music composer Myriam
Marbe contains a deeply spiritualized music, full or archetypal
symbols, a music whose drama suggests a real cinematographic
movement.
Abstract: The substantial development of the construction
industry has forced the cement industry, its major support, to focus
on achieving maximum productivity to meet the growing demand for
this material. This means that the reliability of a cement production
system needs to be at the highest level that can be achieved by good
maintenance. This paper studies the extent to which the
implementation of RCM is needed as a strategy for increasing the
reliability of the production systems component can be increased,
thus ensuring continuous productivity. In a case study of four Libyan
cement factories, 80 employees were surveyed and 12 top and middle
managers interviewed. It is evident that these factories usually
breakdown more often than once per month which has led to a
decline in productivity. In many times they cannot achieve the
minimum level of production amount. This has resulted from the
poor reliability of their production systems as a result of poor or
insufficient maintenance. It has been found that most of the factories’
employees misunderstand maintenance and its importance. The main
cause of this problem is the lack of qualified and trained staff, but in
addition it has been found that most employees are not found to be
motivated as a result of a lack of management support and interest. In
response to these findings, it has been suggested that the RCM
strategy should be implemented in the four factories. The results
show the importance of the development of maintenance strategies
through the implementation of RCM in these factories. The purpose
of it would be to overcome the problems that could secure the
reliability of the production systems. This study could be a useful
source of information for academic researchers and the industrial
organizations which are still experiencing problems in maintenance
practices.
Abstract: Masonry infill walls are inevitable in the selfsupporting
structures, but their contribution in the resistance to
earthquake loads is generally neglected in the structural analyses. The
principal aim of this work through a numerical study of masonry
infill walls behavior in structures subjected to horizontal load is to
propose by finite elements numerical modeling, a more reliable
approach, faster and close to reality. In this study, 3D Finite Element
Analysis was developed to study the behavior of masonry infill walls
in structures subjected to horizontal load; the finite element software
being used was ABAQUS, it is observed that more rigidity of the
masonry filling is significant, more the structure is rigid, we can so
conclude that the filling brings an additional rigidity to the structure
not to be neglected; it is also observed that when the framework is
subjected to horizontal loads, the framework separates from the
filling on the level of the tended diagonal.
Abstract: Computational fluid dynamics analysis of the burning
of syngas fuels derived from biomass and plastic solid waste mixture
through gasification process is presented in this paper. The syngas
fuel is burned in gas turbine can combustor. Gas turbine can
combustor with swirl is designed to burn the fuel efficiently and
reduce the emissions. The main objective is to test the impact of the
alternative syngas fuel compositions and lower heating value on the
combustion performance and emissions. The syngas fuel is produced
by blending palm kernel shell (PKS) with polyethylene (PE) waste
via catalytic steam gasification (fluidized bed reactor). High
hydrogen content syngas fuel was obtained by mixing 30% PE waste
with PKS. The syngas composition obtained through the gasification
process is 76.2% H2, 8.53% CO, 4.39% CO2 and 10.90% CH4. The
lower heating value of the syngas fuel is LHV = 15.98 MJ/m3. Three
fuels were tested in this study natural gas (100%CH4), syngas fuel
and pure hydrogen (100% H2). The power from the combustor was
kept constant for all the fuels tested in this study. The effect of syngas
fuel composition and lower heating value on the flame shape, gas
temperature, mass of carbon dioxide (CO2) and nitrogen oxides
(NOX) per unit of energy generation is presented in this paper. The
results show an increase of the peak flame temperature and NO mass
fractions for the syngas and hydrogen fuels compared to natural gas
fuel combustion. Lower average CO2 emissions at the exit of the
combustor are obtained for the syngas compared to the natural gas
fuel.
Abstract: Microbes have been used to solve environmental
problems for many years. The role of microorganism to sequester,
precipitate or alter the oxidation state of various heavy metals has
been extensively studied. Treatment using microorganism interacts
with toxic metal are very diverse. The purpose of this research is to
remove the mercury using Pseudomonas putida (P. putida), pure
culture ATTC 49128 at optimum growth parameters such as
techniques of culture, acclimatization time and speed of incubator
shaker. Thus, in this study, the optimum growth parameters of P.
putida were obtained to achieve the maximum of mercury removal.
Based on the optimum parameters of P. putida for specific growth
rate, the removal of two different mercury concentration, 1 ppm and
4 ppm were studied. From mercury nitrate solution, a mercuryresistant
bacterial strain which is able to reduce from ionic mercury
to metallic mercury was used to reduce ionic mercury. The overall
levels of mercury removal in this study were between 80% and 89%.
The information obtained in this study is of fundamental for
understanding of the survival of P. putida ATTC 49128 in mercury
solution. Thus, microbial mercury removal is a potential
bioremediation for wastewater especially in petrochemical industries
in Malaysia.
Abstract: This paper deals with the study of reflection and
transmission characteristics of acoustic waves at the interface of a
semiconductor half-space and elastic solid. The amplitude ratios
(reflection and transmission coefficients) of reflected and transmitted
waves to that of incident wave varying with the incident angles have
been examined for the case of quasi-longitudinal wave. The special
cases of normal and grazing incidence have also been derived with
the help of Gauss elimination method. The mathematical model
consisting of governing partial differential equations of motion and
charge carriers’ diffusion of n-type semiconductors and elastic solid
has been solved both analytically and numerically in the study. The
numerical computations of reflection and transmission coefficients
has been carried out by using MATLAB programming software for
silicon (Si) semiconductor and copper elastic solid. The computer
simulated results have been plotted graphically for Si
semiconductors. The study may be useful in semiconductors,
geology, and seismology in addition to surface acoustic wave (SAW)
devices.
Abstract: This paper presents an optimization method for
reducing the number of input channels and the complexity of the
feed-forward NARX neural network (NN) without compromising the
accuracy of the NN model. By utilizing the correlation analysis
method, the most significant regressors are selected to form the input
layer of the NN structure. An application of vehicle dynamic model
identification is also presented in this paper to demonstrate the
optimization technique and the optimal input layer structure and the
optimal number of neurons for the neural network is investigated.
Abstract: Mammography is widely used technique for breast cancer
screening. There are various other techniques for breast cancer screening
but mammography is the most reliable and effective technique. The
images obtained through mammography are of low contrast which
causes problem for the radiologists to interpret. Hence, a high quality
image is mandatory for the processing of the image for extracting any
kind of information from it. Many contrast enhancement algorithms have
been developed over the years. In the present work, an efficient
morphology based technique is proposed for contrast enhancement of
masses in mammographic images. The proposed method is based on
Multiscale Morphology and it takes into consideration the scale of the
structuring element. The proposed method is compared with other stateof-
the-art techniques. The experimental results show that the proposed
method is better both qualitatively and quantitatively than the other
standard contrast enhancement techniques.
Abstract: Pneumatic reactors have been widely employed in various sectors of the chemical industry, especially where are required high heat and mass transfer rates. This study aimed to obtain correlations that allow the prediction of gas hold-up (Ԑ) and volumetric oxygen transfer coefficient (kLa), and compare these values, for three models of pneumatic reactors on two scales utilizing Newtonian fluids. Values of kLa were obtained using the dynamic pressure-step method, while e was used for a new proposed measure. Comparing the three models of reactors studied, it was observed that the mass transfer was superior to draft-tube airlift, reaching e of 0.173 and kLa of 0.00904s-1. All correlations showed good fit to the experimental data (R2≥94%), and comparisons with correlations from the literature demonstrate the need for further similar studies due to shortage of data available, mainly for airlift reactors and high viscosity fluids.
Abstract: Potassium borates, which are widely used in welding
and metal refining industry, as a lubricating oil additive, cement
additive, fiberglass additive and insulation compound, are one of the
important groups of borate minerals. In this study the production of a
potassium borate mineral via hydrothermal method is aimed. The
potassium source of potassium nitrate (KNO3) was used along with a
sodium source of sodium hydroxide (NaOH) and boron source of
boric acid (H3BO3). The constant parameters of reaction temperature
and reaction time were determined as 80°C and 1 h, respectively. The
molar ratios of 1:1:3 (as KNO3:NaOH:H3BO3), 1:1:4, 1:1:5, 1:1:6
and 1:1:7 were used. Following the synthesis the identifications of
the produced products were conducted by X-Ray Diffraction (XRD),
Fourier Transform Infrared Spectroscopy (FT-IR) and Raman
Spectroscopy. The results of the experiments and analysis showed in
the ratio of 1:1:6, the Santite mineral with powder diffraction file
number (pdf no.) of 01-072-1688, which is known as potassium
pentaborate (KB5O8·4H2O) was synthesized as best.
Abstract: This paper examines the system protection for cyber-physical
systems (CPS). CPS are particularly characterized by their
networking system components. This means they are able to adapt to
the needs of their users and its environment. With this ability, CPS
have new, specific requirements on the protection against anti-counterfeiting,
know-how loss and manipulation. They increase the
requirements on system protection because piracy attacks can be
more diverse, for example because of an increasing number of
interfaces or through the networking abilities. The new requirements
were identified and in a next step matched with existing protective
measures. Due to the found gap the development of new protection
measures has to be forced to close this gap. Moreover a comparison
of the effectiveness between selected measures was realized and the
first results are presented in this paper.
Abstract: This paper presents the results of an experimental
study undertaken to evaluate the local bond stress-slip response of
short embedment of reinforcing bars in normal concrete (NC) and
high performance fiber reinforced cement composites (HPFRCC)
blocks. Long embedment was investigated as well to gain insights on
the distribution of strain, slip, bar stress and bond stress along the bar
especially in post-yield range. A total of 12 specimens were tested,
by means of pull-out of the reinforcing bars from concrete blocks. It
was found that the enhancement of local bond strength can be
reached up to 50% and ductility of the bond behavior was improved
significantly if HPFRCC is used. Also, under a constant strain at
loaded end, HPFRCC has delayed yielding of bars at other location
from the loaded end. Hence, the reduction of bond stress was slower
for HPFRCC in comparison with NC. Due to the same reason, the
total slips at loaded end for HPFRCC was smaller than NC as
expected. Test results indicated that HPFRCC has better bond slip
behavior which makes it a suitable material to be employed in
anchorage zone such as beam-column joints.
Abstract: In this paper, a new concept of closed-loop design for a
product is presented. The closed-loop design model is developed by
integrating forward design and reverse design. Based on this new
concept, a closed-loop design model for sustainable manufacturing by
integrated evaluation of forward design, reverse design, and green
manufacturing using a fuzzy analytic network process is developed. In
the design stage of a product, with a given product requirement and
objective, there can be different ways to design the detailed
components and specifications. Therefore, there can be different
design cases to achieve the same product requirement and objective.
Subsequently, in the design evaluation stage, it is required to analyze
and evaluate the different design cases. The purpose of this research is
to develop a model for evaluating the design cases by integrated
evaluating the criteria in forward design, reverse design, and green
manufacturing. A fuzzy analytic network process method is presented
for integrated evaluation of the criteria in the three models. The
comparison matrices for evaluating the criteria in the three groups are
established. The total relational values among the three groups
represent the total relational effects. In applications, a super matrix
model is created and the total relational values can be used to evaluate
the design cases for decision-making to select the final design case. An
example product is demonstrated in this presentation. It shows that the
model is useful for integrated evaluation of forward design, reverse
design, and green manufacturing to achieve a closed-loop design for
sustainable manufacturing objective.
Abstract: This paper presents a method of evaluating the effect
of aggregate angularity on hot mix asphalt (HMA) properties and its
relationship to the Permanent Deformation resistance. The research
concluded that aggregate particle angularity had a significant effect
on the Permanent Deformation performance, and also that with an
increase in coarse aggregate angularity there was an increase in the
resistance of mixes to Permanent Deformation. A comparison
between the measured data and predictive data of permanent
deformation predictive models showed the limits of existing
prediction models. The numerical analysis described the permanent
deformation zones and concluded that angularity has an effect of the
onset of these zones. Prediction of permanent deformation help road
agencies and by extension economists and engineers determine the
best approach for maintenance, rehabilitation, and new construction
works of the road infrastructure.