Abstract: The move from cash accounting to accrual accounting, or rule-based to principle-based accounting, by many governments is part of an ongoing efforts in promoting a more business-like and performance-focused public sector. Using questionnaire responses from preparers of financial statements of public universities in Malaysia, this study examines the implementation challenges and benefits of principle-based accounting. Results from these responses suggest that most respondents perceived significant costs would be incurred in relation to staff training and recruitment of staffs with relevant technical knowledge. In addition, most respondents also perceived that there will be significant changes in the current accounting system and structure in order to comply with the principle-based accounting requirements. However, most respondents perceived that these changes might not result in significant benefits for management purposes, for example, financial management, budgeting and allocation of resources. Nevertheless, most respondents perceived that principle-based accounting information would facilitate the monitoring function of the board. The general perception is that adoption of principle-based accounting information is not significantly useful than rule-based accounting information is expected to change over time as preparers of the financial statements gradually understand and appreciate the benefits of principle-based accounting information. This infers that the perceived usefulness of different accounting system is a function of familiarity by the preparers.
Abstract: Automotive suspension system is important part of car
comfort and safety. In this article automotive active suspension with
linear motor as actuator is designed using H-infinity control. This
paper is focused on comparison of different controller designed for
quart, half or full-car model (and always used for “full" car). Special
attention is placed on energy demand of the whole system. Each
controller configuration is simulated and then verified on the
hydraulic quarter car test bed.
Abstract: This study aims to discuss the effect of illumination and the color temperature of the lighting source under the office lighting environment on human psychological and physiological responses. In this study, 21 healthy participants were selected, and the Ryodoraku measurement system was utilized to measure their skin resistance change.The findings indicated that the effect of the color temperature of the lighting source on human physiological responses is significant within 90 min after turning the lights on; while after 90 min the effect of illumination on human physiological responses is higher than that of the color temperature. Moreover, the cardiovascular, digestive and endocrine systems are prone to be affected by the indoor lighting environment. During the long-term exposure to high intensity of illumination and high color temperature (2000Lux -6500K), the effect on the psychological responses turned moderate after the human visual system adopted to the lighting environment. However, the effect of the Ryodoraku value on human physiological responses was more significant with the increase of perceptive time. The effect of long time exposure to a lighting environment on the physiological responses is greater than its effect on the psychological responses. This conclusion is different from the traditional public viewpoint that the effect on the psychological responses is greater.
Abstract: The picture of a perfect road construction site is the one that utilizes conventional vertical road signs and a flagman to optimize the traffic flow with minimum hazel to the public. Former research has been carried out by Department of Occupational Safety and Health (DOSH) and Ministry of Works to further enhance smoothness in traffic operations and particularly in safety issues within work zones. This paper highlights on hazardous zones in a certain road construction or road maintenance site. Most cases show that the flagman falls into high risk of fatal accidents within work zone. Various measures have been taken by both the authorities and contractors to overcome such miseries, yet it-s impossible to eliminate the usage of a flagman since it is considered the best practice. With the implementation of new technologies in automating the traffic flow in road construction site, it is possible to eliminate the usage of a flagman. The intelligent traffic light system is designed to solve problems which contribute hazardous at road construction site and to be inline with the road safety regulation which is taken into granted.
Abstract: This article reports on the studies of porous GaN prepared by ultra-violet (UV) assisted electrochemical etching in a solution of 4:1:1 HF: CH3OH:H2O2 under illumination of an UV lamp with 500 W power for 10, 25 and 35 minutes. The optical properties of porous GaN sample were compared to the corresponding as grown GaN. Porosity induced photoluminescence (PL) intensity enhancement was found in these samples. The resulting porous GaN displays blue shifted PL spectra compared to the as-grown GaN. Appearance of the blue shifted emission is correlated with the development of highly anisotropic structures in the morphology. An estimate of the size of the GaN nanostructure can be obtained with the help of a quantized state effective mass theory.
Abstract: The Mobile IP Standard has been developed to support mobility over the Internet. This standard contains several drawbacks as in the cases where packets are routed via sub-optimal paths and significant amount of signaling messages is generated due to the home registration procedure which keeps the network aware of the current location of the mobile nodes. Recently, a dynamic hierarchical mobility management strategy for mobile IP networks (DHMIP) has been proposed to reduce home registrations costs. However, this strategy induces a packet delivery delay and increases the risk of packet loss. In this paper, we propose an enhanced version of the dynamic hierarchical strategy that reduces the packet delivery delay and minimizes the risk of packet loss. Preliminary results obtained from simulations are promising. They show that the enhanced version outperforms the original dynamic hierarchical mobility management strategy version.
Abstract: The protection of groundwater resources is the great
important many semiarid and arid environments. Baghan watershed
is located in the north of Kangan in the Boshehr province in Iran. The
groundwater resources have a vital role in supplying agricultural,
drinking, domestic and industrial water demand in Baghan
watershed. For our investigation into the water quality we collected
30 samples to chemical and physical analysis. The result showed the
marl and evaporation deposits that contain anhydrite and gypsum is
the main source of groundwater pollution, and one part of the
groundwater was polluted by oil and gas industrial. Another part of
the groundwater was contaminated by urban waste water. The
electrical conductivity and captions and anions increased around of
towns and gas refinery. Although the negative impact of untreated
domestic wastewater is relatively low but the results showed strongly
the negative impact of wastewater refinery is very considerable. This
negative impact increased in downstream due to shallow aquifer.
Additionally, the agents that adversely affect the quality of
groundwater come from a variety of sources, including geology,
domestic wastewater and the Jam refinery in Baghan watershed.
Abstract: Keys to high-quality face-to-face education are ensuring flexibility in the way lectures are given, and providing care and responsiveness to learners. This paper describes a face-to-face education support system that is designed to raise the satisfaction of learners and reduce the workload on instructors. This system consists of a lecture adaptation assistance part, which assists instructors in adapting teaching content and strategy, and a Q&A assistance part, which provides learners with answers to their questions. The core component of the former part is a “learning achievement map", which is composed of a Bayesian network (BN). From learners- performance in exercises on relevant past lectures, the lecture adaptation assistance part obtains information required to adapt appropriately the presentation of the next lecture. The core component of the Q&A assistance part is a case base, which accumulates cases consisting of questions expected from learners and answers to them. The Q&A assistance part is a case-based search system equipped with a search index which performs probabilistic inference. A prototype face-to-face education support system has been built, which is intended for the teaching of Java programming, and this approach was evaluated using this system. The expected degree of understanding of each learner for a future lecture was derived from his or her performance in exercises on past lectures, and this expected degree of understanding was used to select one of three adaptation levels. A model for determining the adaptation level most suitable for the individual learner has been identified. An experimental case base was built to examine the search performance of the Q&A assistance part, and it was found that the rate of successfully finding an appropriate case was 56%.
Abstract: To achieve competitive advantage nowadays, most of
the industrial companies are considering that success is sustained to
great product development. That is to manage the product throughout
its entire lifetime ranging from design, manufacture, operation and
destruction. Achieving this goal requires a tight collaboration
between partners from a wide variety of domains, resulting in various
product data types and formats, as well as different software tools. So
far, the lack of a meaningful unified representation for product data
semantics has slowed down efficient product development. This
paper proposes an ontology based approach to enable such semantic
interoperability. Generic and extendible product ontology is
described, gathering main concepts pertaining to the mechanical field
and the relations that hold among them. The ontology is not
exhaustive; nevertheless, it shows that such a unified representation
is possible and easily exploitable. This is illustrated thru a case study
with an example product and some semantic requests to which the
ontology responds quite easily. The study proves the efficiency of
ontologies as a support to product data exchange and information
sharing, especially in product development environments where
collaboration is not just a choice but a mandatory prerequisite.
Abstract: Assassination of politicians, school mass murders, purported suicides, aircraft crash, mass shootings by police, sinking of sea ferries, mysterious car accidents, mass fire deaths and horrificterror attacks are some of the cases that bring forth scientific and legal conflicts. Questions about truth, justice and human rights are raised by both victims and perpetrators/offenders as they seek to understand why and how it happened to them. This kind of questioning manifests itself in medical-criminological-legalpsychological and scientific realms. An agreement towards truthinvestigations for possible legal-political-psychological transitory issues such as prosecution, victim-offender mediation, healing, reconciliation, amnesty, reparation, restitution, and policy formulations is seen as one way of transforming these conflicts. Forensic scientists and pathologists in particular have formed professional groups where the complexities between legal truth and scientific truth are dramatized and elucidated within the anatomy of courtrooms. This paper focuses on how pathological truth and legal truth interact with each other in Kenya’s criminal justice system.
Abstract: During the last decade some long lasting changes and
developments are shaping the global society. The world is entering a
new society which is already named as information or knowledge
society. In the paper, information/knowledge society is elaborated
first. Starting in the year 2000, European Union has initiated some
special projects such as eEurope and eEurope+ and activities such as
Bologna Process and Socrates/Erasmus Program . The paper will
review these activites in relation with information or knowledge
society . Before paper ends with a conclusion, some views relevant
to the topic are also presented.
Abstract: In deregulated operating regime power system security is an issue that needs due thoughtfulness from researchers in the horizon of unbundling of generation and transmission. Electric power systems are exposed to various contingencies. Network contingencies often contribute to overloading of branches, violation of voltages and also leading to problems of security/stability. To maintain the security of the systems, it is desirable to estimate the effect of contingencies and pertinent control measurement can be taken on to improve the system security. This paper presents the application of particle swarm optimization algorithm to find the optimal location of multi type FACTS devices in a power system in order to eliminate or alleviate the line over loads. The optimizations are performed on the parameters, namely the location of the devices, their types, their settings and installation cost of FACTS devices for single and multiple contingencies. TCSC, SVC and UPFC are considered and modeled for steady state analysis. The selection of UPFC and TCSC suitable location uses the criteria on the basis of improved system security. The effectiveness of the proposed method is tested for IEEE 6 bus and IEEE 30 bus test systems.
Abstract: It is well-known that in wireless local area networks,
authenticating nodes by their MAC addresses is not secure since it is
very easy for an attacker to learn one of the authorized addresses and
change his MAC address accordingly. In this paper, in order to
prevent MAC address spoofing attacks, we propose to use
dynamically changing MAC addresses and make each address usable
for only one session. The scheme we propose does not require any
change in 802.11 protocols and incurs only a small performance
overhead. One of the nice features of our new scheme is that no third
party can link different communication sessions of the same user by
monitoring MAC addresses therefore our scheme is preferable also
with respect to user privacy.
Abstract: A new algorithm called Character-Comparison to
Character-Access (CCCA) is developed to test the effect of both: 1)
converting character-comparison and number-comparison into
character-access and 2) the starting point of checking on the
performance of the checking operation in string searching. An
experiment is performed; the results are compared with five
algorithms, namely, Naive, BM, Inf_Suf_Pref, Raita, and Circle.
With the CCCA algorithm, the results suggest that the evaluation
criteria of the average number of comparisons are improved up to
74.0%. Furthermore, the results suggest that the clock time required
by the other algorithms is improved in range from 28% to 68% by the
new CCCA algorithm
Abstract: Post-disaster reconstruction projects offer
opportunities to facilitate physical, social and economic development
and to reduce future hazard vulnerability long after the disasters.
Sustainability of post-disaster reconstruction project conducted in the
villages of Dinar following the 1995 earthquake was investigated in
this paper. Officials of the Government who were involved in the
project were interviewed. Besides, two field surveys were done in 12
villages of Dinar in winter months of 2008. Beneficiaries were
interviewed and physical, socio-cultural and economic impacts of the
reconstruction were examined. The research revealed that the postdisaster
reconstruction project has negative aspects from the point
view of sustainability. The physical, socio-cultural and economic
factors were not considered during decision making process of the
project.
Abstract: With a rapid growth in 3D graphics technology over the last few years, people are desired to see more flexible reacting motions of a biped in animations. In particular, it is impossible to anticipate all reacting motions of a biped while facing a perturbation. In this paper, we propose a three-level tracking method for animating a 3D humanoid character. First, we take the laws of physics into account to attach physical attributes, such as mass, gravity, friction, collision, contact, and torque, to bones and joints of a character. The next step is to employ PD controller to follow a reference motion as closely as possible. Once the character cannot tolerate a strong perturbation to prevent itself from falling down, we are capable of tracking a desirable falling-down action to avoid any falling condition inaccuracy. From the experimental results, we demonstrate the effectiveness and flexibility of the proposed method in comparison with conventional data-driven approaches.
Abstract: the article analyzes the national security as a scientific and practical problem, characterized by the state's political institutions to ensure effective action to maintain optimal conditions for the existence and development of the individual and society. National security, as a category of political science reflects the relationship between the security to the nation, including public relations and social consciousness, social institutions and their activities, ensuring the realization of national interests in a particular historical situation. In national security are three security levels: individual, society and state. Their role and place determined by the nature of social relations, political systems, the presence of internal and external threats. In terms of content in the concept of national security is taken to provide political, economic, military, environmental, information security and safety of the cultural development of the nation.
Abstract: The significance of environmental protection is wellknown in today's world. The execution of any program depends on sufficient knowledge and required familiarity with environment and its pollutants. Taking advantage of a systematic method, as a new science, in environmental planning can solve many problems. In this article, air pollution in Tehran and its relationship with health and population growth have been analyzed using dynamic systems. Firstly, by using casual loops, the relationship between the parameters effective on air pollution in Tehran were taken into consideration, then these casual loops were turned into flow diagrams [6], and finally, they were simulated using the software Vensim [16]in order to conclude what the effect of each parameter will be on air pollution in Tehran in the next 10 years, how changing of one or more parameters influences other parameters, and which parameter among all other parameters requires to be controlled more.
Abstract: Yogyakarta, as the capital city of Yogyakarta Province, has important roles in various sectors that require good provision of public transportation system. Ideally, a good transportation system should be able to accommodate the amount of travel demand. This research attempts to develop a trip generation model to predict the number of public transport passenger in Yogyakarta city. The model is built by using multiple linear regression analysis, which establishes relationship between trip number and socioeconomic attributes. The data consist of primary and secondary data. Primary data was collected by conducting household surveys which randomly selected. The resulted model is further applied to evaluate the existing TransJogja, a new Bus Rapid Transit system serves Yogyakarta and surrounding cities, shelters.
Abstract: To enhance installation security, a LNG storage in Rudong of Jiangsu province was adopted as a practical work, and it was analyzed by nonlinear finite element method to research overall and local stability performance, as well as the stress and deformation under the action of wind load and self-weight. Results indicate that deformation is tiny when steel mesh maintains as an overall ring, and stress caused by vertical bending moment and tension of bottom tie wire are also in the safe range. However, axial forces of lap reinforcement in adjacent steel mesh exceed the ultimate bearing capacity of tie wire. Hence, tie wires are ruptured; single mesh loses lateral connection and turns into monolithic status as the destruction of overall structure. Further more, monolithic steel mesh is led to collapse by the damage of bottom connection. So, in order to prevent connection failure and enhance installation security, the overlapping parts of steel mesh should be taken more reliable measures.