Abstract: This study examines the possibility to apply the theory of multidimensional accounting (momentum accounting) in a Brazilian Navy-s Services Provider Military Organization (Organização Militar Prestadora de Serviços - OMPS). In general, the core of the said theory is the fact that Accounting does not recognize the inertia of transactions occurring in an entity, and that occur repeatedly in some cases, regardless of the implementation of new actions by its managers. The study evaluates the possibility of greater use of information recorded in the financial statements of the unit of analysis, within the strategic decisions of the organization. As a research strategy, we adopted the case study. The results infer that it is possible to use the theory in the context of a multidimensional OMPS, promoting useful information for decision-making and thereby contributing to the strengthening of the necessary alignment of its administration with the current desires of the Brazilian society.
Abstract: The proposed system identifies the species of the wood
using the textural features present in its barks. Each species of a wood
has its own unique patterns in its bark, which enabled the proposed
system to identify it accurately. Automatic wood recognition system
has not yet been well established mainly due to lack of research in this
area and the difficulty in obtaining the wood database. In our work, a
wood recognition system has been designed based on pre-processing
techniques, feature extraction and by correlating the features of those
wood species for their classification. Texture classification is a problem
that has been studied and tested using different methods due to its
valuable usage in various pattern recognition problems, such as wood
recognition, rock classification. The most popular technique used
for the textural classification is Gray-level Co-occurrence Matrices
(GLCM). The features from the enhanced images are thus extracted
using the GLCM is correlated, which determines the classification
between the various wood species. The result thus obtained shows a
high rate of recognition accuracy proving that the techniques used in
suitable to be implemented for commercial purposes.
Abstract: Groundwater has become the most dependable source
of fresh water for agriculture, domestic and industrial uses in the past
few decades. This wide use of groundwater if left uncontrolled and
unseen will lead to overexploitation causing sea water intrusion in the
coastal areas and illegal water marketing. Several Policies and Acts
have been enacted to regulate and manage the use of this valuable
resource. In spite of this the over extraction of groundwater beyond
the recharging capacity of aquifers and depletion in the quality of
groundwater is continuing. The current study aims at reviewing the
Acts and Policies existing in the State of Tamil Nadu and in the
National level regarding groundwater regulation and management.
Further an analysis is made on the rights associated with the usage of
groundwater resources and the gaps in these policies have been
analyzed. Some suggestions are made to reform the existing
groundwater policies for better management and regulation of the
resource.
Abstract: The object of this research is the design and
evaluation of an immersive Virtual Learning Environment (VLE) for
deaf children. Recently we have developed a prototype immersive
VR game to teach sign language mathematics to deaf students age K-
4 [1] [2]. In this paper we describe a significant extension of the
prototype application. The extension includes: (1) user-centered
design and implementation of two additional interactive
environments (a clock store and a bakery), and (2) user-centered
evaluation including development of user tasks, expert panel-based
evaluation, and formative evaluation. This paper is one of the few to
focus on the importance of user-centered, iterative design in VR
application development, and to describe a structured evaluation
method.
Abstract: The power consumption of an Optical Packet Switch
equipped with SOA technology based Spanke switching fabric is
evaluated. Sophisticated analytical models are introduced to evaluate
the power consumption versus the offered traffic, the main
switch parameters, and the used device characteristics. The impact
of Amplifier Spontaneous Emission (ASE) noise generated by a
transmission system on the power consumption is investigated. As
a matter of example for 32×32 switches supporting 64 wavelengths
and offered traffic equal to 0,8, the average energy consumption per
bit is 5, 07 · 10-2 nJ/bit and increases if ASE noise introduced by
the transmission systems is increased.
Abstract: A zero-field ferromagnetic Ising model is utilized to
simulate the propagation of infection in a population that assumes a
square lattice structure. The rate of infection increases with
temperature. The disease spreads faster among individuals with low J
values. Such effect, however, diminishes at higher temperatures.
Abstract: In a product development process, understanding the functional behavior of the system, the role of components in achieving functions and failure modes if components/subsystem fails its required function will help develop appropriate design validation and verification program for reliability assessment. The integration of these three issues will help design and reliability engineers in identifying weak spots in design and planning future actions and testing program. This case study demonstrate the advantage of unascertained theory described in the subjective cognition uncertainty, and then applies blind number (BN) theory in describing the uncertainty of the mechanical system failure process and the same time used the same theory in bringing out another mechanical reliability system model. The practical calculations shows the BN Model embodied the characters of simply, small account of calculation but betterforecasting capability, which had the value of macroscopic discussion to some extent.
Abstract: In this paper, we proposed an efficient data
compression strategy exploiting the multi-resolution characteristic of
the wavelet transform. We have developed a sensor node called
“Smart Sensor Node; SSN". The main goals of the SSN design are
lightweight, minimal power consumption, modular design and robust
circuitry. The SSN is made up of four basic components which are a
sensing unit, a processing unit, a transceiver unit and a power unit.
FiOStd evaluation board is chosen as the main controller of the SSN
for its low costs and high performance. The software coding of the
implementation was done using Simulink model and MATLAB
programming language. The experimental results show that the
proposed data compression technique yields recover signal with good
quality. This technique can be applied to compress the collected data
to reduce the data communication as well as the energy consumption
of the sensor and so the lifetime of sensor node can be extended.
Abstract: As originally designed for wired networks, TCP (transmission control protocol) congestion control mechanism is triggered into action when packet loss is detected. This implicit assumption for packet loss mostly due to network congestion does not work well in Mobile Ad Hoc Network, where there is a comparatively high likelihood of packet loss due to channel errors and node mobility etc. Such non-congestion packet loss, when dealt with by congestion control mechanism, causes poor TCP performance in MANET. In this study, we continue to investigate the impact of the interaction between transport protocols and on-demand routing protocols on the performance and stability of 802.11 multihop networks. We evaluate the important wireless networking events caused routing change, and propose a cross layer method to delay the unnecessary routing changes, only need to add a sensitivity parameter α , which represents the on-demand routing-s reaction to link failure of MAC layer. Our proposal is applicable to the plain 802.11 networking environment, the simulation results that this method can remarkably improve the stability and performance of TCP without any modification on TCP and MAC protocol.
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: This paper presents a methodology for operational and
economic characteristics based evaluation and selection of a power
plant using Graph theoretic approach. A universal evaluation index
on the basis of Operational and economics characteristics of a plant is
proposed which evaluates and ranks the various types of power plants.
The index thus obtained from the pool of operational characteristics
of the power plant attributes Digraph. The Digraph is developed
considering Operational and economics attributes of the power plants
and their relative importance for their smooth operation, installation
and commissioning and prioritizing their selection. The sensitivity
analysis of the attributes towards the objective has also been carried
out in order to study the impact of attributes over the desired outcome
i.e. the universal operational-economics index of the power plant.
Abstract: Electromyography (EMG) signal processing has been investigated remarkably regarding various applications such as in rehabilitation systems. Specifically, wavelet transform has served as a powerful technique to scrutinize EMG signals since wavelet transform is consistent with the nature of EMG as a non-stationary signal. In this paper, the efficiency of wavelet transform in surface EMG feature extraction is investigated from four levels of wavelet decomposition and a comparative study between different mother wavelets had been done. To recognize the best function and level of wavelet analysis, two evaluation criteria, scatter plot and RES index are recruited. Hereupon, four wavelet families, namely, Daubechies, Coiflets, Symlets and Biorthogonal are studied in wavelet decomposition stage. Consequently, the results show that only features from first and second level of wavelet decomposition yields good performance and some functions of various wavelet families can lead to an improvement in separability class of different hand movements.
Abstract: There are many debates now regarding undervalued
and overvalued currencies currently traded on the world financial
market. This paper contributes to these debates from a theoretical
point of view. We present the three most commonly used methods of
estimating the equilibrium real effective exchange rate (REER):
macroeconomic balance approach, external sustainability approach
and equilibrium real effective exchange rate approach in the reduced
form. Moreover, we discuss key concepts of the calculation of the
real exchange rate (RER) based on applied explanatory variables:
nominal exchange rates, terms of trade and tradable and non-tradable
goods. Last but not least, we discuss the three main driving forces
behind real exchange rates movements which include terms of trade,
relative productivity growth and the interest rate differential.
Abstract: We present a new approach to evaluation of Cyber Security in Power Systems using the method of modeling the power systems Infrastructure using software agents. Interfaces between module and the home smart meter are recognized as the primary points of intrusion.
Abstract: This paper demonstrates an effort of a serviceoriented
engineering department in improving the sharing and
transfer of knowledge. Although the department consist of only six
employees, but it provides services in various chemical application in
an oil and gas business. The services provided span across Asia
Pacific region mainly Indonesia, Myanmar, Vietnam, Brunei,
Thailand and Singapore. Currently there are no effective tools or
integrated systems that support the sharing or transfer and
maintenance of knowledge so the department has considered
preserving this valuable knowledge by developing a Knowledge
Management System (KMS). This paper presents the development of
a KMS to support the sharing of knowledge in a service-oriented
engineering department of an oil and gas company. The embedded
features in the KMS like blog and forum will encourage iterative
process of knowledge sharing among the employees in the
department. The information and knowledge being shared, discussed
and communicated will be then achieved for future re-use. The re-use
of the knowledge allows the department to reduce redundant efforts
in providing consistent, up-to-date and cost effective of the best
solution to the its clients.
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: The photonic component industry is a highly
innovative industry with a large value chain. In order to ensure the
growth of the industry much effort must be devoted to road mapping
activities. In such activities demand and price evolution forecasting
tools can prove quite useful in order to help in the roadmap
refinement and update process. This paper attempts to provide useful
guidelines in roadmapping of optical components and considers two
models based on diffusion theory and the extended learning curve for
demand and price evolution forecasting.
Abstract: This study proposes a materials procurement contracts
model to which the zero-cost collar option is applied for heading price
fluctuation risks in construction.The material contract model based on
the collar option that consists of the call option striking zone of the
construction company(the buyer) following the materials price
increase andthe put option striking zone of the material vendor(the
supplier) following a materials price decrease. This study first
determined the call option strike price Xc of the construction company
by a simple approach: it uses the predicted profit at the project starting
point and then determines the strike price of put option Xp that has an
identical option value, which completes the zero-cost material
contract.The analysis results indicate that the cost saving of the
construction company increased as Xc decreased. This was because the
critical level of the steel materials price increasewas set at a low level.
However, as Xc decreased, Xpof a put option that had an identical
option value gradually increased. Cost saving increased as Xc
decreased. However, as Xp gradually increased, the risk of loss from a
construction company increased as the steel materials price decreased.
Meanwhile, cost saving did not occur for the construction company,
because of volatility. This result originated in the zero-cost features of
the two-way contract of the collar option. In the case of the regular
one-way option, the transaction cost had to be subtracted from the cost
saving. The transaction cost originated from an option value that
fluctuated with the volatility. That is, the cost saving of the one-way
option was affected by the volatility. Meanwhile, even though the
collar option with zero transaction cost cut the connection between
volatility and cost saving, there was a risk of exercising the put option.