Abstract: In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought
Abstract: International trade involves both large and small firms
engaged in business overseas. Possible drivers that force companies
to enter international markets include increasing competition at the
domestic market, maturing domestic markets, and limited domestic
market opportunities. Technology is an important driving factor in
shaping international marketing strategy as well as in driving force
towards a more global marketplace, especially technology in
communication. It includes telephones, the internet, computer
systems and e-mail. There are three main marketing strategy choices,
namely standardization approach, adaptation approach and middleof-
the-road approach that companies implement to overseas markets.
The decision depends on situations and factors facing the companies
in the international markets. In this paper, the contingency concept is
considered that no single strategy can be effective in all contexts.
The effect of strategy on performance depends on specific situational
variables. Strategic fit is employed to investigate export marketing
strategy adaptation under certain environmental conditions, which in
turn can lead to superior performance.
Abstract: Due to environmental concerns, the recent regulation on automobile fuel economy has been strengthened. The market demand for efficient vehicles is growing and automakers to improve engine fuel efficiency in the industry have been paying a lot of effort. To improve the fuel efficiency, it is necessary to reduce losses or to improve combustion efficiency of the engine. VVA (Variable Valve Actuation) technology enhances the engine's intake air flow, reduce pumping losses and mechanical friction losses. And also, VVA technology is the engine's low speed and high speed operation to implement each of appropriate valve lift. It improves the performance of engine in the entire operating range. This paper presents a design procedure of DC motor and drive for VVA system and shows the validity of the design result by experimental result with prototype.
Abstract: The mosques have been appearance in Thailand since
Ayutthaya Kingdom (1350 to 1767 A.D.) Until today, more than 400 years later; there are many styles of art form behind their structure.
This research intended to identify Islamic Art in Thai mosques. A framework was applied using qualitative research methods; Thai
Muslims with dynamic roles in Islamic culture were interviewed. In
addition, a field survey of 40 selected mosques from 175 Thai
mosques was studied. Data analysis will be according to the pattern
of each period. The identification of Islamic Art in Thai Mosques are
1) the image of Thai identity: with Thai traditional art style and Government policy. 2) The image of the Ethnological identity: with
the traditional culture of Asian Muslims in Thailand. 3) The image of
the Nostalgia identity: with Islamic and Arabian conservative style.
4) The image of the Neo Classic identity: with Neo – Classic and
Contemporary art. 5) The image of the new identity: with Post
Modern and Deconstruction art.
Abstract: The structural interpretation of a part of eastern Potwar
(Missa Keswal) has been carried out with available seismological,
seismic and well data. Seismological data contains both the source
parameters and fault plane solution (FPS) parameters and seismic data
contains ten seismic lines that were re-interpreted by using well data.
Structural interpretation depicts two broad types of fault sets namely,
thrust and back thrust faults. These faults together give rise to pop up
structures in the study area and also responsible for many structural
traps and seismicity. Seismic interpretation includes time and depth
contour maps of Chorgali Formation while seismological interpretation
includes focal mechanism solution (FMS), depth, frequency,
magnitude bar graphs and renewal of Seismotectonic map. The Focal
Mechanism Solutions (FMS) that surrounds the study area are
correlated with the different geological and structural maps of the area
for the determination of the nature of subsurface faults. Results of
structural interpretation from both seismic and seismological data
show good correlation. It is hoped that the present work will help in
better understanding of the variations in the subsurface structure and
can be a useful tool for earthquake prediction, planning of oil field and
reservoir monitoring.
Abstract: The importance of supply chain and logistics
management has been widely recognised. Effective management of
the supply chain can reduce costs and lead times and improve
responsiveness to changing customer demands. This paper proposes a
multi-matrix real-coded Generic Algorithm (MRGA) based
optimisation tool that minimises total costs associated within supply
chain logistics. According to finite capacity constraints of all parties
within the chain, Genetic Algorithm (GA) often produces infeasible
chromosomes during initialisation and evolution processes. In the
proposed algorithm, chromosome initialisation procedure, crossover
and mutation operations that always guarantee feasible solutions
were embedded. The proposed algorithm was tested using three sizes
of benchmarking dataset of logistic chain network, which are typical
of those faced by most global manufacturing companies. A half
fractional factorial design was carried out to investigate the influence
of alternative crossover and mutation operators by varying GA
parameters. The analysis of experimental results suggested that the
quality of solutions obtained is sensitive to the ways in which the
genetic parameters and operators are set.
Abstract: The paper describes a knowledge based system for
analysis of microscopic wear particles. Wear particles contained in
lubricating oil carry important information concerning machine
condition, in particular the state of wear. Experts (Tribologists) in the
field extract this information to monitor the operation of the machine
and ensure safety, efficiency, quality, productivity, and economy of
operation. This procedure is not always objective and it can also be
expensive. The aim is to classify these particles according to their
morphological attributes of size, shape, edge detail, thickness ratio,
color, and texture, and by using this classification thereby predict
wear failure modes in engines and other machinery. The attribute
knowledge links human expertise to the devised Knowledge Based
Wear Particle Analysis System (KBWPAS). The system provides an
automated and systematic approach to wear particle identification
which is linked directly to wear processes and modes that occur in
machinery. This brings consistency in wear judgment prediction
which leads to standardization and also less dependence on
Tribologists.
Abstract: This paper presents the novel Rao-Blackwellised
particle filter (RBPF) for mobile robot simultaneous localization and
mapping (SLAM) using monocular vision. The particle filter is
combined with unscented Kalman filter (UKF) to extending the path
posterior by sampling new poses that integrate the current observation
which drastically reduces the uncertainty about the robot pose. The
landmark position estimation and update is also implemented through
UKF. Furthermore, the number of resampling steps is determined
adaptively, which seriously reduces the particle depletion problem,
and introducing the evolution strategies (ES) for avoiding particle
impoverishment. The 3D natural point landmarks are structured with
matching Scale Invariant Feature Transform (SIFT) feature pairs. The
matching for multi-dimension SIFT features is implemented with a
KD-Tree in the time cost of O(log2
N). Experiment results on real robot
in our indoor environment show the advantages of our methods over
previous approaches.
Abstract: Wireless sensor network can be applied to both abominable
and military environments. A primary goal in the design of
wireless sensor networks is lifetime maximization, constrained by
the energy capacity of batteries. One well-known method to reduce
energy consumption in such networks is data aggregation. Providing
efcient data aggregation while preserving data privacy is a challenging
problem in wireless sensor networks research. In this paper,
we present privacy-preserving data aggregation scheme for additive
aggregation functions. The Cluster-based Private Data Aggregation
(CPDA)leverages clustering protocol and algebraic properties of
polynomials. It has the advantage of incurring less communication
overhead. The goal of our work is to bridge the gap between
collaborative data collection by wireless sensor networks and data
privacy. We present simulation results of our schemes and compare
their performance to a typical data aggregation scheme TAG, where
no data privacy protection is provided. Results show the efficacy and
efficiency of our schemes.
Abstract: Social ideology, cultural values and principles shaping environment are inferred by environment and structural characteristics of construction site. In other words, this inference manifestation also indicates ideology and culture of its foundation and also applies its principles and values and somehow plays an important role in Cultural Revolution. All human behaviors and artifacts are affected and being influenced by culture. Culture is not abstract concept, it is a spiritual domain that an individual and society grow and develop in it. Social behaviors are affected by environmental comprehension, so the architecture work influences on its audience and it is the environment that fosters social behaviors. Indeed, sustainable architecture should be considered as background of culture for establishing optimal sustainable culture. Since unidentified architecture roots in cultural non identity and abnormalities, so the society possesses identity characteristics and life and as a consequence, the society and architecture are changed by transformation of life style. This article aims to investigate the interaction of architecture, society, environment and sustainable architecture formation in its cultural basis and analyzes the results approaching behavior and sustainable culture in recent era.
Abstract: In neural networks, when new patterns are learned by a network, the new information radically interferes with previously stored patterns. This drawback is called catastrophic forgetting or catastrophic interference. In this paper, we propose a biologically inspired neural network model which overcomes this problem. The proposed model consists of two distinct networks: one is a Hopfield type of chaotic associative memory and the other is a multilayer neural network. We consider that these networks correspond to the hippocampus and the neocortex of the brain, respectively. Information given is firstly stored in the hippocampal network with fast learning algorithm. Then the stored information is recalled by chaotic behavior of each neuron in the hippocampal network. Finally, it is consolidated in the neocortical network by using pseudopatterns. Computer simulation results show that the proposed model has much better ability to avoid catastrophic forgetting in comparison with conventional models.
Abstract: A lot of research has been done in the past decade in the field of audio content analysis for extracting various information from audio signal. One such significant information is the "perceived mood" or the "emotions" related to a music or audio clip. This information is extremely useful in applications like creating or adapting the play-list based on the mood of the listener. This information could also be helpful in better classification of the music database. In this paper we have presented a method to classify music not just based on the meta-data of the audio clip but also include the "mood" factor to help improve the music classification. We propose an automated and efficient way of classifying music samples based on the mood detection from the audio data. We in particular try to classify the music based on mood for Indian bollywood music. The proposed method tries to address the following problem statement: Genre information (usually part of the audio meta-data) alone does not help in better music classification. For example the acoustic version of the song "nothing else matters by Metallica" can be classified as melody music and thereby a person in relaxing or chill out mood might want to listen to this track. But more often than not this track is associated with metal / heavy rock genre and if a listener classified his play-list based on the genre information alone for his current mood, the user shall miss out on listening to this track. Currently methods exist to detect mood in western or similar kind of music. Our paper tries to solve the issue for Indian bollywood music from an Indian cultural context
Abstract: The virulent debates that have dogged research on,
and the diffusion of, a wide range of technologies indicate a growing
loss of confidence in what we might call, the techno-scientific
endeavour to reshape the world. Utopian images of a world rendered
ever more amenable to human desires are now closely shadowed by
just as compelling dystopian visions of monstrosity and disaster that
are nevertheless constructed from the same cultural material. The
paper uses the case of the debates over developments in reproductive
technology to offer some observations on the ways in which such
technologies routinely become enmirred in cultural ambivalence.
Abstract: Virtual environments are a hot topic in academia and more importantly in courses offered via distance education. Today-s gaming generation view virtual worlds as strong social and interactive mediums for communicating and socializing. And while institutions of higher education are challenged with increasing enrollment while balancing budget cuts, offering effective courses via distance education become a valid option. Educators can utilize virtual worlds to offer students an enhanced learning environment which has the power to alleviate feelings of isolation through the promotion of communication, interaction, collaboration, teamwork, feedback, engagement and constructivists learning activities. This paper focuses on the use of virtual environments to facilitate interaction in distance education courses so as to produce positive learning outcomes for students. Furthermore, the instructional strategies were reviewed and discussed for use in virtual worlds to enhance learning within a social context.
Abstract: The purpose of this paper is to examine the financing
practices of SMEs in Libya in two different phases of business life
cycle: start-up and matured stages. Moreover, SMEs- accessing bank
loan issues is also identified. The study was conducted by taking into
account the aspect of demand. The findings are based on a sample of
76 SMEs in Libya through the adoption of questionnaires. The results
have pinpointed several things- evidently, SMEs use informal
financing sources which prefer personal savings; SME owners are
willing to apply for bank loan, that the most pressing problem has
been identified, not to apply bank loan is loan with interest (religion
factor).
Abstract: Exposure to ambient air pollution has been linked to a
number of health outcomes, starting from modest transient changes in
the respiratory tract and impaired pulmonary function, continuing to
restrict activity/reduce performance and to the increase emergency
rooms visits, hospital admissions or mortality. The increase of
allergenic symptoms has been associated with air contaminants such
as ozone, particulate matter, fungal spores and pollen.
Considering the potential relevance of crossed effects of nonbiological
pollutants and airborne pollens and fungal spores on
allergy worsening, the aim of this work was to evaluate the influence
of non-biological pollutants (O3 and PM10) and meteorological
parameters on the concentrations of pollen and fungal spores using
multiple linear regressions.
The data considered in this study were collected in Oporto which
is the second largest Portuguese city, located in the North. Daily
mean of O3, PM10, pollen and fungal spore concentrations,
temperature, relative humidity, precipitation, wind velocity, pollen
and fungal spore concentrations, for 2003, 2004 and 2005 were
considered. Results showed that the 90th percentile of the adjusted
coefficient of determination, P90 (R2aj), of the multiple regressions
varied from 0.613 to 0.916 for pollen and from 0.275 to 0.512 for
fungal spores. O3 and PM10 showed to have some influence on the
biological pollutants. Among the meteorological parameters
analysed, temperature was the one that most influenced the pollen
and fungal spores airborne concentrations. Relative humidity also
showed to have some influence on the fungal spore dispersion.
Nevertheless, the models for each pollen and fungal spore were
different depending on the analysed period, which means that the
correlations identified as statistically significant can not be, even so,
consistent enough.
Abstract: We proposed a new class of asymmetric turbo encoder for 3G systems that performs well in both “water fall" and “error floor" regions in [7]. In this paper, a modified (optimal) power allocation scheme for the different bits of new class of asymmetric turbo encoder has been investigated to enhance the performance. The simulation results and performance bound for proposed asymmetric turbo code with modified Unequal Power Allocation (UPA) scheme for the frame length, N=400, code rate, r=1/3 with Log-MAP decoder over Additive White Gaussian Noise (AWGN) channel are obtained and compared with the system with typical UPA and without UPA. The performance tests are extended over AWGN channel for different frame size to verify the possibility of implementation of the modified UPA scheme for the proposed asymmetric turbo code. From the performance results, it is observed that the proposed asymmetric turbo code with modified UPA performs better than the system without UPA and with typical UPA and it provides a coding gain of 0.4 to 0.52dB.
Abstract: Microbial-induced calcite precipitation (MICP) is a
relatively green and sustainable soil improvement technique. It
utilizes biochemical process that exists naturally in soil to improve
engineering properties of soils. The calcite precipitation process is
uplifted by the mean of injecting higher concentration of urease
positive bacteria and reagents into the soil. The main objective of this
paper is to provide an overview of the factors affecting the MICP in
soil. Several factors were identified including nutrients, bacteria type,
geometric compatibility of bacteria, bacteria cell concentration,
fixation and distribution of bacteria in soil, temperature, reagents
concentration, pH, and injection method. These factors were found to
be essential for promoting successful MICP soil treatment.
Furthermore, a preliminary laboratory test was carried out to
investigate the potential application of the technique in improving the
shear strength and impermeability of a residual soil specimen. The
results showed that both shear strength and impermeability of
residual soil improved significantly upon MICP treatment. The
improvement increased with increasing soil density.
Abstract: Strategic alliances generally mean the cooperation or
collaboration between firms which pursue for a synergy that each
member hopes the benefits from the alliances would be much more
than those from individual efforts. Past researches provide us
sufficient theories and considerations for alliance forming in liner
shipping market. This research reviews important academic journals
for the past decade regarding to the most important reasons to form the
alliances. We would explain the motive of alliances and details of
shipping cooperation in literature review.
The paper also empirically investigates the key service quality
requirements improved through alliances by using quality function
deployment (QFD). Moreover, the research investigates famous
shipping reports, shipping consultant websites and most recent
shipping publications to find out the executive-s viewpoint of several
leading carriers among top 20 to assess current shipping strategic
alliance on Asia/Europe route. These comments provide meaningful
managerial reasons to consider alliance formations and search if there
is any gap between the theories and industrial practice. Analysis of the
empirical investigation and top management-s perspective on current
market situation will contribute us some meaningful managerial
suggestions to evaluate these theories applied to current strategic
alliances.
Abstract: This paper presents the prediction of air flow,
humidity and temperature patterns in a co-current pilot plant spray
dryer fitted with a pressure nozzle using a three dimensional model.
The modelling was done with a Computational Fluid Dynamic
package (Fluent 6.3), in which the gas phase is modelled as
continuum using the Euler approach and the droplet/ particle phase is
modelled by the Discrete Phase model (Lagrange approach).Good
agreement was obtained with published experimental data where the
CFD simulation correctly predicts a fast downward central flowing
core and slow recirculation zones near the walls. In this work, the
effects of the air flow pattern on droplets trajectories, residence time
distribution of droplets and deposition of the droplets on the wall also
were investigated where atomizing of maltodextrin solution was
used.