Abstract: In non destructive testing by radiography, a perfect
knowledge of the weld defect shape is an essential step to
appreciate the quality of the weld and make decision on its
acceptability or rejection. Because of the complex nature of the
considered images, and in order that the detected defect region
represents the most accurately possible the real defect, the choice
of thresholding methods must be done judiciously. In this paper,
performance criteria are used to conduct a comparative study of
four non parametric histogram thresholding methods for automatic
extraction of weld defect in radiographic images.
Abstract: The rising price of fossil fuels, government incentives
and growing public aware-ness for the need to implement sustainable
energy supplies has resulted in a large in-crease in solar panel
installations across the country. For many sites the most eco-nomical
solar panel installation uses existing, southerly facing rooftops.
Adding solar panels to an existing roof typically means increased
loads that must be borne by the building-s structural elements. The
structural design professional is responsible for ensuring a new solar
panel installation is properly supported by an existing structure and
configured to maximize energy generation.
Abstract: This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Abstract: Power system stabilizers (PSS) must be capable of providing appropriate stabilization signals over a broad range of
operating conditions and disturbance. Traditional PSS rely on robust
linear design method in an attempt to cover a wider range of operating
condition. Expert or rule-based controllers have also been proposed.
Recently fuzzy logic (FL) as a novel robust control
design method has shown promising results. The emphasis in fuzzy
control design center is around uncertainties in the system parameters
& operating conditions. In this paper a novel Robust Fuzzy Logic Power
System Stabilizer (RFLPSS) design is proposed The RFLPSS
basically utilizes only one measurable Δω signal as input
(generator shaft speed).
The speed signal is discretized resulting in three inputs to the
RFLPSS. There are six rules for the fuzzification and two rules for
defuzzification. To provide robustness, additional signal namely,
speed are used as inputs to RFLPSS enabling appropriate gain
adjustments for the three RFLPSS inputs. Simulation studies
show the superior performance of the RFLPSS compared
with an optimally designed conventional PSS and discrete mode FLPSS.
Abstract: This paper provides new ways to explore the old
problem of failure of information systems development in an
organisation. Based on the theory of cognitive dissonance,
information systems (IS) failure is defined as a gap between what the
users expect from an information system and how well these
expectations are met by the perceived performance of the delivered
system. Bridging the expectation-perception gap requires that IS
professionals make a radical change from being the proprietor of
information systems and products to being service providers. In order
to deliver systems and services that IS users perceive as valuable, IS
people must become expert in determining and assessing users-
expectations and perceptions. It is also suggested that the IS
community, in general, has given relatively little attention to the
front-end process of requirements specification for IS development.
There is a simplistic belief that requirements are obtainable from
users, they are then translatable into a formal specification. The
process of information needs analysis is problematic and worthy of
investigation.
Abstract: Although the field of parametric Pattern Recognition (PR) has been thoroughly studied for over five decades, the use of the Order Statistics (OS) of the distributions to achieve this has not been reported. The pioneering work on using OS for classification was presented in [1] for the Uniform distribution, where it was shown that optimal PR can be achieved in a counter-intuitive manner, diametrically opposed to the Bayesian paradigm, i.e., by comparing the testing sample to a few samples distant from the mean. This must be contrasted with the Bayesian paradigm in which, if we are allowed to compare the testing sample with only a single point in the feature space from each class, the optimal strategy would be to achieve this based on the (Mahalanobis) distance from the corresponding central points, for example, the means. In [2], we showed that the results could be extended for a few symmetric distributions within the exponential family. In this paper, we attempt to extend these results significantly by considering asymmetric distributions within the exponential family, for some of which even the closed form expressions of the cumulative distribution functions are not available. These distributions include the Rayleigh, Gamma and certain Beta distributions. As in [1] and [2], the new scheme, referred to as Classification by Moments of Order Statistics (CMOS), attains an accuracy very close to the optimal Bayes’ bound, as has been shown both theoretically and by rigorous experimental testing.
Abstract: Currently, a large number of license activities (Early
Site Permits, Combined Operating License, reactor certifications,
etc.), are pending for review before the United States Nuclear
Regulatory Commission (US NRC). Much of the senior staff at the
NRC is now committed to these review and licensing actions. To
address this additional workload, the NRC has recruited a large
number of new Regulatory Staff for dealing with these and other
regulatory actions such as the US Fleet of Research and Test Reactors
(RTRs). These reactors pose unusual demands on Regulatory Staff
since the US Fleet of RTRs, although few (32 Licensed RTRs as of
2010), they represent a broad range of reactor types, operations, and
research and training aspects that nuclear reactor power plants (such
as the 104 LWRs) do not pose. The NRC must inspect and regulate
all these facilities. This paper addresses selected training topics and
regulatory activities providedNRC Inspectors for RTRs.
Abstract: This research proposes the state of art on how to control or find the trajectory paths of the RRP robot when the prismatic joint is malfunction. According to this situation, the minimum energy of the dynamic optimization is applied. The RRP robot or similar systems have been used in many areas such as fire fighter truck, laboratory equipment and military truck for example a rocket launcher. In order to keep on task that assigned, the trajectory paths must be computed. Here, the open loop control is applied and the result of an example show the reasonable solution which can be applied to the controllable system.
Abstract: Ranking of fuzzy numbers play an important role in
decision making, optimization, forecasting etc. Fuzzy numbers must
be ranked before an action is taken by a decision maker. In this
paper, with the help of several counter examples it is proved that
ranking method proposed by Chen and Chen (Expert Systems with
Applications 36 (2009) 6833-6842) is incorrect. The main aim of this
paper is to propose a new approach for the ranking of generalized
trapezoidal fuzzy numbers. The main advantage of the proposed
approach is that the proposed approach provide the correct ordering
of generalized and normal trapezoidal fuzzy numbers and also the
proposed approach is very simple and easy to apply in the real life
problems. It is shown that proposed ranking function satisfies all
the reasonable properties of fuzzy quantities proposed by Wang and
Kerre (Fuzzy Sets and Systems 118 (2001) 375-385).
Abstract: Each year many people are reported missing in most of the countries in the world owing to various reasons. Arrangements have to be made to find these people after some time. So the investigating agencies are compelled to make out these people by using manpower. But in many cases, the investigations carried out to find out an absconding for a long time may not be successful. At a time like that it may be difficult to identify these people by examining their old photographs, because their facial appearance might have changed mainly due to the natural aging process. On some occasions in forensic medicine if a dead body is found, investigations should be held to make sure that this corpse belongs to the same person disappeared some time ago. With the passage of time the face of the person might have changed and there should be a mechanism to reveal the person-s identity. In order to make this process easy, we must guess and decide as to how he will look like by now. To address this problem this paper presents a way of synthesizing a facial image with the aging effects.
Abstract: Result of the study on knowledge management systems in businesses was shown that the most of these businesses provide internet accessibility for their employees in order to study new knowledge via internet, corporate website, electronic mail, and electronic learning system. These business organizations use information technology application for knowledge management because of convenience, time saving, ease of use, accuracy of information and knowledge usefulness. The result indicated prominent improvements for corporate knowledge management systems as the following; 1) administrations must support corporate knowledge management system 2) the goal of corporate knowledge management must be clear 3) corporate culture should facilitate the exchange and sharing of knowledge within the organization 4) cooperation of personnel of all levels must be obtained 5) information technology infrastructure must be provided 6) they must develop the system regularly and constantly.
Abstract: This article proposes modeling, simulation and
kinematic and workspace analysis of a spatial cable suspended robot
as incompletely Restrained Positioning Mechanism (IRPM). These
types of robots have six cables equal to the number of degrees of
freedom. After modeling, the kinds of workspace are defined then an
statically reachable combined workspace for different geometric
structures of fixed and moving platform is obtained. This workspace
is defined as the situations of reference point of the moving platform
(center of mass) which under external forces such as weight and with
ignorance of inertial effects, the moving platform should be in static
equilibrium under conditions that length of all cables must not be
exceeded from the maximum value and all of cables must be at
tension (they must have non-negative tension forces). Then the effect
of various parameters such as the size of moving platform, the size of
fixed platform, geometric configuration of robots, magnitude of
applied forces and moments to moving platform on workspace of
these robots with different geometric configuration are investigated.
Obtained results should be effective in employing these robots under
different conditions of applied wrench for increasing the workspace
volume.
Abstract: Validity is an overriding consideration in language testing. If a test score is intended for a particular purpose, this must be supported through empirical evidence. This article addresses the validity of a multiple-choice achievement test (MCT). The test is administered at the end of each semester to decide about students' mastery of a course in general English. To provide empirical evidence pertaining to the validity of this test, two criterion measures were used. In so doing, a Cloze test and a C-test which are reported to gauge general English proficiency were utilized. The results of analyses show that there is a statistically significant correlation among participants' scores on the MCT, Cloze, and Ctest. Drawing on the findings of the study, it can be cautiously deduced that these tests measure the same underlying trait. However, allowing for the limitations of using criterion measures to validate tests, we cannot make any absolute claim as to the validity of this MCT test.
Abstract: A new method of adaptation in a partially integrated learning environment that includes electronic textbook (ET) and integrated tutoring system (ITS) is described. The algorithm of adaptation is described in detail. It includes: establishment of Interconnections of operations and concepts; estimate of the concept mastering level (for all concepts); estimate of student-s non-mastering level on the current learning step of information on each page of ET; creation of a rank-order list of links to the e-manual pages containing information that require repeated work.
Abstract: The growth of open networks created the interest to commercialise it. The establishment of an electronic business mechanism must be accompanied by a digital-electronic payment system to transfer the value of transactions. Financial organizations are requested to offer a secure e-payment synthesis with equivalent levels of trust and security served in conventional paper-based payment transactions. The paper addresses the challenge of the first trade problem in e-commerce, provides a brief literature review on electronic payment and attempts to explain the underlying concept and method of trust in relevance to electronic payment.
Abstract: The aim of this research is to develop a fast and
reliable surveillance system based on a personal digital assistant
(PDA) device. This is to extend the capability of the device to detect
moving objects which is already available in personal computers.
Secondly, to compare the performance between Background
subtraction (BS) and Temporal Frame Differencing (TFD) techniques
for PDA platform as to which is more suitable. In order to reduce
noise and to prepare frames for the moving object detection part,
each frame is first converted to a gray-scale representation and then
smoothed using a Gaussian low pass filter. Two moving object
detection schemes i.e., BS and TFD have been analyzed. The
background frame is updated by using Infinite Impulse Response
(IIR) filter so that the background frame is adapted to the varying
illuminate conditions and geometry settings. In order to reduce the
effect of noise pixels resulting from frame differencing
morphological filters erosion and dilation are applied. In this
research, it has been found that TFD technique is more suitable for
motion detection purpose than the BS in term of speed. On average
TFD is approximately 170 ms faster than the BS technique
Abstract: Building life cycle will never be excused from the existence of defects and deterioration. They are common problems in building, existed in newly build or in aged building. Buildings constructed from wood are indeed affected by its agent and serious defects and damages can reduce values to a building. In repair works, it is important to identify the causes and repair techniques that best suites with the condition. This paper reviews the conservation of traditional timber mosque in Malaysia comprises the concept, principles and approaches of mosque conservation in general. As in conservation practice, wood in historic building can be conserved by using various restoration and conservation techniques which this can be grouped as Fully and Partial Replacement, Mechanical Reinforcement, Consolidation by Impregnation and Reinforcement, Removing Paint and also Preservation of Wood and Control Insect Invasion, as to prolong and extended the function of a timber in a building. It resulted that the common techniques adopted in timber mosque conservation are from the conventional ways and the understanding of the repair technique requires the use of only preserve wood to prevent the future immature defects.
Abstract: Building maintenance plays an important role among other activities in building operation. Building defect and damages are part of the building maintenance 'bread and butter' as their input indicated in the building inspection is very much justified, particularly as to determine the building performance. There will be no escape route or short cut from building maintenance work. This study attempts to identify a competitive performance that translates the Critical Success Factor achievements and satisfactorily meet the university-s expectation. The quality and efficiency of maintenance management operation of building depends, to some extent, on the building condition information, the expectation from the university sector and the works carried out for each maintenance activity. This paper reviews the critical success factor in building maintenance management practice for university sectors from four (4) perspectives which include (1) customer (2) internal processes (3) financial and (4) learning and growth perspective. The enhancement of these perspectives is capable to reach the maintenance management goal for a better living environment in university campus.
Abstract: Place is a where dimension formed by people-s
relationship with physical settings, individual and group activities,
and meanings. 'Place Attachment', 'Place Identity'and 'Sense of
Place' are some concepts that could describe the quality of people-s
relationships with a place. The concept of Sense of place is used in
studying human-place bonding, attachment and place meaning. Sense
of Place usually is defined as an overarching impression
encompassing the general ways in which people feel about places,
senses it, and assign concepts and values to it. Sense of place is
highlighted in this article as one of the prevailing concepts among
place-based researches. Considering dimensions of sense of place has
always been beneficial for investigating public place attachment and
pro-environmental attitudes towards these places. The creation or
preservation of Sense of place is important in maintaining the quality
of the environment as well as the integrity of human life within it.
While many scholars argued that sense of place is a vague concept,
this paper will summarize and analyze the existing seminal literature.
Therefore, in this paper first the concept of Sense of place and its
characteristics will be examined afterward the scales of Sense of
place will be reviewed and the factors that contribute to form Sense
of place will be evaluated and finally Place Attachment as an
objective dimension for measuring the sense of place will be
described.
Abstract: This research proposes the change of damping coefficient regarding minimum displacement. From the mass with external forced and damper problem, when is the constant external forced transmitted to the understructure in the difference angle between 30 and 60 degrees. This force generates the vibration as general known; however, the objective of this problem is to have minimum displacement. As the angle is changed and the goal is the same; therefore, the damper of the system must be varied while keeping constant spring stiffness. The problem is solved by using nonlinear programming and the suitable changing of the damping coefficient is provided.