Abstract: Although agriculture is an important part of the world
economy, accounting in agriculture still has many shortcomings. The
adoption of IAS 41 “Agriculture” has tried to improve this situation
and increase the comparability of financial statements of entities in
the agricultural sector. Although controversial, IAS 41 is the first
step of a consistent transition to fair value assessment in the
agricultural sector. The objective of our work is the analysis of IAS
41 and current accounting agricultural situation in Romania.
Accounting regulations in Romania are in accordance with European
directives and, in many respects, converged with IFRS referential.
Provisions of IAS 41, however, are not reflected directly in
Romanian regulations. With the increase of forest land transactions,
it is expected that recognition and measurement of biological assets
under IAS 41 to become a necessity.
Abstract: This paper presents a methodology towards the emulation of the electrical power consumption of the RF device during the cellular phone/handset transmission mode using the LTE technology. The emulation methodology takes the physical environmental variables and the logical interface between the baseband and the RF system as inputs to compute the emulated power dissipation of the RF device. The emulated power, in between the measured points corresponding to the discrete values of the logical interface parameters is computed as a polynomial interpolation using polynomial basis functions. The evaluation of polynomial and spline curve fitting models showed a respective divergence (test error) of 8% and 0.02% from the physically measured power consumption. The precisions of the instruments used for the physical measurements have been modeled as intervals. We have been able to model the power consumption of the RF device operating at 5MHz using homotopy between 2 continuous power consumptions of the RF device operating at the bandwidths 3MHz and 10MHz.
Abstract: Personal name matching system is the core of
essential task in national citizen database, text and web mining,
information retrieval, online library system, e-commerce and record
linkage system. It has necessitated to the all embracing research in
the vicinity of name matching. Traditional name matching methods
are suitable for English and other Latin based language. Asian
languages which have no word boundary such as Myanmar language
still requires sounds alike matching system in Unicode based
application. Hence we proposed matching algorithm to get analogous
sounds alike (phonetic) pattern that is convenient for Myanmar
character spelling. According to the nature of Myanmar character, we
consider for word boundary fragmentation, collation of character.
Thus we use pattern conversion algorithm which fabricates words in
pattern with fragmented and collated. We create the Myanmar sounds
alike phonetic group to help in the phonetic matching. The
experimental results show that fragmentation accuracy in 99.32% and
processing time in 1.72 ms.
Abstract: In this paper a three dimensional thermal model of
high breaking capacity fuse with unequal fuse links is proposed for
both steady-state or transient conditions. The influence of ambient
temperature and electric current on the temperature distribution
inside the fuse, has been investigated. A thermal analysis of the
unbalanced distribution of the electric current through the fuse
elements and their influence on fuse link temperature rise, has been
performed. To validate the three dimensional thermal model, some
experimental tests have been done. There is a good correlation
between experimental and simulation results.
Abstract: This paper presents a method for the optimal
allocation of Distributed generation in distribution systems. In this
paper, our aim would be optimal distributed generation allocation for
voltage profile improvement and loss reduction in distribution
network. Genetic Algorithm (GA) was used as the solving tool,
which referring two determined aim; the problem is defined and
objective function is introduced. Considering to fitness values
sensitivity in genetic algorithm process, there is needed to apply load
flow for decision-making. Load flow algorithm is combined
appropriately with GA, till access to acceptable results of this
operation. We used MATPOWER package for load flow algorithm
and composed it with our Genetic Algorithm. The suggested method
is programmed under MATLAB software and applied ETAP
software for evaluating of results correctness. It was implemented on
part of Tehran electricity distributing grid. The resulting operation of
this method on some testing system is illuminated improvement of
voltage profile and loss reduction indexes.
Abstract: For any country the project management has been a
vital part for its development. The highly competitive business world
has created tremendous pressure on the project managers to achieve
success. The pressure is derived from survival and profit building in
business organizations which compels the project managers to pursue
unethical practices. As a result unethical activities in business
projects can be found easily where situations or issues arise due to
dubious business practice, high corruption, or absolute violation of
the law. The recent spur on Commonwealth games to be organized in
New Delhi indicates towards the same. It has been seen that the
project managers mainly focus on cost, time, and quality rather than
social impact and long term effects of the project. Surprisingly the
literature as well as the practitioner-s perspective also does not
identify the role of ethics in project success. This paper identifies
ethics as the fourth most important dimension in the project based
organizations. The paper predicts that the approach of considering
ethics will result in sustainability of the project. It will increase
satisfaction and loyalty of the customers as well as create harmony,
trust, brotherhood, values and morality among the team members.
This paper is conceptual in nature as inadequate literature exists
linking the project success with an ethical approach.
Abstract: In this contribution a newly developed elearning environment is presented, which incorporates Intelligent Agents and Computational Intelligence Techniques. The new e-learning environment is constituted by three parts, the E-learning platform Front-End, the Student Questioner Reasoning and the Student Model Agent. These parts are distributed geographically in dispersed computer servers, with main focus on the design and development of these subsystems through the use of new and emerging technologies. These parts are interconnected in an interoperable way, using web services for the integration of the subsystems, in order to enhance the user modelling procedure and achieve the goals of the learning process.
Abstract: In this paper, we propose a hardware and software
design method for automotive Electronic Control Units (ECU)
considering the functional safety. The proposed ECU is considered for
the application to Electro-Mechanical Actuator systems and the
validity of the design method is shown by the application to the
Electro-Mechanical Brake (EMB) control system which is used as a
brake actuator in Brake-By-Wire (BBW) systems. The importance of a
functional safety-based design approach to EMB ECU design has been
emphasized because of its safety-critical functions, which are executed
with the aid of many electric actuators, sensors, and application
software. Based on hazard analysis and risk assessment according to
ISO26262, the EMB system should be ASIL-D-compliant, the highest
ASIL level. To this end, an external signature watchdog and an
Infineon 32-bit microcontroller TriCore are used to reduce risks
considering common-cause hardware failure. Moreover, a software
design method is introduced for implementing functional
safety-oriented monitoring functions based on an asymmetric dual
core architecture considering redundancy and diversity. The validity
of the proposed ECU design approach is verified by using the EMB
Hardware-In-the-Loop (HILS) system, which consists of the EMB
assembly, actuator ECU, a host PC, and a few debugging devices.
Furthermore, it is shown that the existing sensor fault tolerant control
system can be used more effectively for mitigating the effects of
hardware and software faults by applying the proposed ECU design
method.
Abstract: In this paper, a new approach for target recognition based on the Empirical mode decomposition (EMD) algorithm of Huang etal. [11] and the energy tracking operator of Teager [13]-[14] is introduced. The conjunction of these two methods is called Teager-Huang analysis. This approach is well suited for nonstationary signals analysis. The impulse response (IR) of target is first band pass filtered into subsignals (components) called Intrinsic mode functions (IMFs) with well defined Instantaneous frequency (IF) and Instantaneous amplitude (IA). Each IMF is a zero-mean AM-FM component. In second step, the energy of each IMF is tracked using the Teager energy operator (TEO). IF and IA, useful to describe the time-varying characteristics of the signal, are estimated using the Energy separation algorithm (ESA) algorithm of Maragos et al .[16]-[17]. In third step, a set of features such as skewness and kurtosis are extracted from the IF, IA and IMF energy functions. The Teager-Huang analysis is tested on set of synthetic IRs of Sonar targets with different physical characteristics (density, velocity, shape,? ). PCA is first applied to features to discriminate between manufactured and natural targets. The manufactured patterns are classified into spheres and cylinders. One hundred percent of correct recognition is achieved with twenty three echoes where sixteen IRs, used for training, are free noise and seven IRs, used for testing phase, are corrupted with white Gaussian noise.
Abstract: In this work, we are interested in developing a speech denoising tool by using a discrete wavelet packet transform (DWPT). This speech denoising tool will be employed for applications of recognition, coding and synthesis. For noise reduction, instead of applying the classical thresholding technique, some wavelet packet nodes are set to zero and the others are thresholded. To estimate the non stationary noise level, we employ the spectral entropy. A comparison of our proposed technique to classical denoising methods based on thresholding and spectral subtraction is made in order to evaluate our approach. The experimental implementation uses speech signals corrupted by two sorts of noise, white and Volvo noises. The obtained results from listening tests show that our proposed technique is better than spectral subtraction. The obtained results from SNR computation show the superiority of our technique when compared to the classical thresholding method using the modified hard thresholding function based on u-law algorithm.
Abstract: This Paper proposes a new facial feature extraction approach, Wash-Hadamard Transform (WHT). This approach is based on correlation between local pixels of the face image. Its primary advantage is the simplicity of its computation. The paper compares the proposed approach, WHT, which was traditionally used in data compression with two other known approaches: the Principal Component Analysis (PCA) and the Discrete Cosine Transform (DCT) using the face database of Olivetti Research Laboratory (ORL). In spite of its simple computation, the proposed algorithm (WHT) gave very close results to those obtained by the PCA and DCT. This paper initiates the research into WHT and the family of frequency transforms and examines their suitability for feature extraction in face recognition applications.
Abstract: The presented article deals with the description of a
numerical model of a corridor at a Central Interim Spent Fuel Storage
Facility (hereinafter CISFSF). The model takes into account the
effect of air flows on the temperature of stored waste. The
computational model was implemented in the ANSYS/CFX
programming environment in the form of a CFD task solution, which
was compared with an approximate analytical calculation. The article
includes a categorization of the individual alternatives for the
ventilation of such underground systems. The aim was to evaluate a
ventilation system for a CISFSF with regard to its stability and
capacity to provide sufficient ventilation for the removal of heat
produced by stored casks with spent nuclear fuel.
Abstract: The city of Melbourne in Victoria, Australia, provides a number of examples of how a growing city can integrate urban planning and water planning to achieve sustainable urban development, environmental protection, liveability and integrated water management outcomes, and move towards becoming a “Water Sensitive City". Three examples are provided - the development at Botanic Ridge, where a 318 hectare residential development is being planned and where integrated water management options are being implemented using a “triple bottom line" sustainability investment approach; the Toolern development, which will capture and reuse stormwater and recycled water to greatly reduce the suburb-s demand for potable water, and the development at Kalkallo where a 1,200 hectare industrial precinct development is planned which will merge design of the development's water supply, sewerage services and stormwater system. The Paper argues that an integrated urban planning and water planning approach is fundamental to creating liveable, vibrant communities which meet social and financial needs while being in harmony with the local environment. Further work is required on developing investment frameworks and risk analysis frameworks to ensure that all possible solutions can be assessed equally.
Abstract: The purpose of this study is mainly to predict collision
frequency on the horizontal tangents combined with vertical curves
using artificial neural network methods. The proposed ANN models
are compared with existing regression models. First, the variables
that affect collision frequency were investigated. It was found that
only the annual average daily traffic, section length, access density,
the rate of vertical curvature, smaller curve radius before and after
the tangent were statistically significant according to related
combinations. Second, three statistical models (negative binomial,
zero inflated Poisson and zero inflated negative binomial) were
developed using the significant variables for three alignment
combinations. Third, ANN models are developed by applying the
same variables for each combination. The results clearly show that
the ANN models have the lowest mean square error value than those
of the statistical models. Similarly, the AIC values of the ANN
models are smaller to those of the regression models for all the
combinations. Consequently, the ANN models have better statistical
performances than statistical models for estimating collision
frequency. The ANN models presented in this paper are
recommended for evaluating the safety impacts 3D alignment
elements on horizontal tangents.
Abstract: Component handling system is one of the important sub systems of Prototype Fast Breeder Reactor (PFBR) used for fuel handling. Core handling system is again a sub system of component handling system. Core handling system consists of in-vessel and ex-vessel subassembly handling. In-vessel core handling involves transfer arm, large rotatable plug and small rotatable plug operations. Modeling and simulation of in-vessel core handling is a part of development of Prototype Fast Breeder Reactor Operator Training Simulator. This paper deals with simulation and modeling of operations of transfer arm, large rotatable plug and small rotatable plug needed for in-vessel core handling. Process modeling was developed in house using platform independent Cµ code with OpenGL (Open Graphics Library). The control logic models and virtual panel were modeled using simulation tool.
Abstract: 4G Communication Networks provide heterogeneous
wireless technologies to mobile subscribers through IP based
networks and users can avail high speed access while roaming across
multiple wireless channels; possible by an organized way to manage
the Quality of Service (QoS) functionalities in these networks. This
paper proposes the idea of developing a novel QoS optimization
architecture that will judge the user requirements and knowing peak
times of services utilization can save the bandwidth/cost factors. The
proposed architecture can be customized according to the network
usage priorities so as to considerably improve a network-s QoS
performance.
Abstract: The non-destructive testing of launch tube weld with
radiography was investigated and evaluated with AWS D1.1
standard. The paper started with preparation of launch tube and
radiographic inspection. X-Ray inspection then was done and gotten
the result. The judgment of inspection results were concluded by
certified person and finally, the evaluation with AWS D1.1 standard
was conducted as well.
The result shown that weld position P1 was not conformed to
AWS D1.1 which allowed size of incomplete penetration did not
exceed 4 mm. The other welds were corresponded to as mentioned
standard. Additionally, the corrective actions for incomplete
penetration either provided for future actions.
Abstract: A phorbol-12-myristate-13-acetate (TPA) is a synthetic analogue of phorbol ester (PE), a natural toxic compound of Euphorbiaceae plant. The oil extracted from plants of this family is useful source for primarily biofuel. However this oil might also be used as a foodstuff due to its significant nutrition content. The limitations for utilizing the oil as a foodstuff are mainly due to a toxicity of PE. Currently, a majority of PE detoxification processes are expensive as include multi steps alcohol extraction sequence.
Ozone is considered as a strong oxidative agent. It reacts with PE by attacking the carbon-carbon double bond of PE. This modification of PE molecular structure yields a non toxic ester with high lipid content.
This report presents data on development of simple and cheap PE detoxification process with water application as a buffer and ozone as reactive component. The core of this new technique is an application for a new microscale plasma unit to ozone production and the technology permits ozone injection to the water-TPA mixture in form of microbubbles.
The efficacy of a heterogeneous process depends on the diffusion coefficient which can be controlled by contact time and interfacial area. The low velocity of rising microbubbles and high surface to volume ratio allow efficient mass transfer to be achieved during the process. Direct injection of ozone is the most efficient way to process with such highly reactive and short lived chemical.
Data on the plasma unit behavior are presented and the influence of gas oscillation technology on the microbubble production mechanism has been discussed. Data on overall process efficacy for TPA degradation is shown.
Abstract: This paper compares the heuristic Global Search
Techniques; Genetic Algorithm, Particle Swarm Optimization,
Simulated Annealing, Generalized Pattern Search, genetic algorithm
hybridized with Nelder–Mead and Generalized pattern search
technique for tuning of fuzzy PID controller for Puma 560. Since the
actual control is in joint space ,inverse kinematics is used to generate
various joint angles correspoding to desired cartesian space
trajectory. Efficient dynamics and kinematics are modeled on Matlab
which takes very less simulation time. Performances of all the tuning
methods with and without disturbance are compared in terms of ITSE
in joint space and ISE in cartesian space for spiral trajectory tracking.
Genetic Algorithm hybridized with Generalized Pattern Search is
showing best performance.
Abstract: Business rules are widely used within the services
sector. They provide consistency and allow relatively unskilled staff
to process complex transactions correctly. But there are many
examples where the rules themselves have an impact on the costs and
profits of an organisation. Financial services, transport and human
services are areas where the rules themselves can impact the bottom
line in a predictable way. If this is the case, how can we find that set
of rules that maximise profit, performance or customer service, or
any other key performance indicators? The manufacturing, energy
and process industries have embraced mathematical optimisation
techniques to improve efficiency, increase production and so on. This
paper explores several real world (but simplified) problems in the
services sector and shows how business rules can be optimised. It
also examines the similarities and differences between the service
and other sectors, and how optimisation techniques could be used to
deliver similar benefits.