The Impact of the Information Technologies on the Accounting Department of the Romanian Companies

The need to use high volumes of data and the high competition are only two reasons which make necessary the use of information technologies. The objective of our research is to establish the impact of information technologies on the accounting department of the Romanian companies. In order to achieve it, starting from the literature review we made an empirical research based on a questionnaire. We investigated the types of technologies used, the reasons which led to the implementation of certain technologies, the benefits brought by the use of the information technologies, the difficulties brought by the implementation and the future effects of the applications. The conclusions show that there is an evolution in the degree of implementation of the information technologies in the Romanian companies, compared with the results of other studies conducted a few years before.

Lateral Torsional Buckling of an Eccentrically Loaded Channel Section Beam

Channel sections are widely used in practice as beams. However, design rules for eccentrically loaded (not through shear center) beams with channel cross- sections are not available in Eurocode 3. This paper compares the ultimate loads based on the adjusted design rules for lateral torsional buckling of eccentrically loaded channel beams in bending to the ultimate loads obtained with Finite Element (FE) simulations on the basis of a parameter study. Based on the proposed design rule, this study has led to a new design rule which conforms to Eurocode 3.

Radiobiological Model in Radiotherapy Planning for Prostate Cancer Treatment

Quantitative radiobiological models can be used to assess the optimum clinical outcome from sophisticated therapeutic modalities by calculating tumor control probability (TCP) and normal tissue complication probability (NTCP). In this study two 3D-CRT and an IMRT treatment plans were developed with an initial prescription dose of 60 Gy in 2 Gy/fraction to prostate. Sensitivity of TCP and Complication free tumor control probability (P+) to the different values of α/β ratio was investigated for various prescription doses planned to be delivered in either a fixed number of fractions (I) or in a fixed dose per fraction (II) in each of the three different treatment plans. High dose/fraction and high α/β value result in comparatively smaller P+ and IMRT plans resulted in the highest P+, mainly due to the decrease in NTCP. If α/β is lower than expected, better tumor control can be achieved by increasing dose/fraction but decreasing the number of fractions.

Modeling UWSN Simulators – A Taxonomy

In this research article of modeling Underwater Wireless Sensor Network Simulators, we provide a comprehensive overview of the various currently available simulators used in UWSN modeling. In this work, we compare their working environment, software platform, simulation language, key features, limitations and corresponding applications. Based on extensive experimentation and performance analysis, we provide their efficiency for specific applications. We have also provided guidelines for developing protocols in different layers of the protocol stack, and finally these parameters are also compared and tabulated. This analysis is significant for researchers and designers to find the right simulator for their research activities.

Plasma Chemical Gasification of Solid Fuel with Mineral Mass Processing

The article presents a plasma chemical technology for processing solid fuels, using examples of bituminous and brown coals. Thermodynamic and experimental investigation of the technology was made. The technology allows producing synthesis gas from the coal organic mass and valuable components (technical silicon, ferrosilicon, aluminum, and carbon silicon, as well as microelements of rare metals, such as uranium, molybdenum, vanadium, etc.) from the mineral mass. The thusly produced highcalorific synthesis gas can be used for synthesis of methanol, as a high-calorific reducing gas instead of blast-furnace coke as well as power gas for thermal power plants.

Relevance of the Variation in the Angulation of Palatal Throat Form to the Orientation of the Occlusal Plane: A Cephalometric Study

The posterior reference for the ala tragal line is a cause of confusion, with different authors suggesting different locations as to the superior, middle or inferior part of the tragus. This study was conducted on 200 subjects to evaluate if any correlation exists between the variation of angulation of palatal throat form and the relative parallelism of occlusal plane to ala-tragal line at different tragal levels. A custom made Occlusal Plane Analyzer was used to check the parallelism between the ala-tragal line and occlusal plane. A lateral cephalogram was shot for each subject to measure the angulation of the palatal throat form. Fisher’s exact test was used to evaluate the correlation between the angulation of the palatal throat form and the relative parallelism of occlusal plane to the ala tragal line. Also, a classification was formulated for the palatal throat form, based on confidence interval. From the results of the study, the inferior part, middle part and superior part of the tragus were seen as the reference points in 49.5%, 32% and 18.5% of the subjects respectively. Class I palatal throat form (41degree-50 degree), Class II palatal throat form (below 41 degree) and Class III palatal throat form (above 50 degree) were seen in 42%, 43% and 15% of the subjects respectively. It was also concluded that there is no significant correlation between the variation in the angulations of the palatal throat form and the relative parallelism of occlusal plane to the ala-tragal line.

Spatial Behavioral Model-Based Dynamic Data-Driven Diagram Information Model

Diagram and drawing are important ways to communicate and the reproduce of architectural design, Due to the development of information and communication technology, the professional thinking of architecture and interior design are also change rapidly. In development process of design, diagram always play very important role. This study is based on diagram theories, observe and record interaction between man and objects, objects and space, and space and time in a modern nuclear family. Construct a method for diagram to systematically and visualized describe the space plan of a modern nuclear family toward an intelligent design, to assist designer to retrieve information and review event pattern of past and present.

Influence of the Flow Rate Ratio in a Jet Pump on the Size of Air Bubbles

In wastewater treatment processes, aeration introduces air into a liquid. In these systems, air is introduced by different devices submerged in the wastewater. Smaller bubbles result in more bubble surface area per unit of volume and higher oxygen transfer efficiency. Jet pumps are devices that use air bubbles and are widely used in wastewater treatment processes. The principle of jet pumps is their ability to transfer energy of one fluid, called primary or motive, into a secondary fluid or gas. These pumps have no moving parts and are able to work in remote areas under extreme conditions. The objective of this work is to study experimentally the characteristics of the jet pump and the size of air bubbles in the laboratory water tank. The effect of flow rate ratio on pump performance is investigated in order to have a better understanding about pump behavior under various conditions, in order to determine the efficiency of receiving air bubbles different sizes. The experiments show that we should take care when increasing the flow rate ratio while seeking to decrease bubble size in the outlet flow. This study will help improve and extend the use of the jet pump in many practical applications.

Potential of Safflower (Carthamus tinctorius L.) for Phytoremedation of Soils Contaminated with Heavy Metals

A field study was conducted to evaluate the efficacy of safflower plant for phytoremediation of contaminated soils. The experiment was performed on an agricultural fields contaminated by the Non-Ferrous-Metal Works near Plovdiv, Bulgaria. Field experiments with randomized complete block design with five treatments (control, compost amendments added at 20 and 40 t/daa, and vermicompost amendments added at 20 and 40 t/daa) were carried out. The quality of safflower seeds and oil (heavy metals and fatty acid composition) were determined. Tested organic amendments significantly influenced the chemical composition of safflower seeds and oil. The compost and vermicompost treatments significantly reduced heavy metals concentration in safflower seeds and oils, but the effect differed among them. Addition of vermicompost and compost leads to an increase in the content of palmitic acid and linoleic acid, and a decrease in the stearic and oleic acids compared with the control. A significant increase in the quantity of saturated acids was observed in the variants with 20 t/daa of compost and 20 t/daa of vermicompost (9.1 and 8.9% relative to the control). Safflower is a plant which is tolerant to heavy metals and can be successfully used in the phytoremediation of heavy metal contaminated soils. The processing of seeds to oil and using the obtained oil for nutritional purposes will greatly reduce the cost of phytoremediation.

Improvement of Voltage Profile of Grid Integrated Wind Distributed Generation by SVC

Due to the continuous increment of the load demand, identification of weaker buses, improvement of voltage profile and power losses in the context of the voltage stability problems has become one of the major concerns for the larger, complex, interconnected power systems. The objective of this paper is to review the impact of Flexible AC Transmission System (FACTS) controller in Wind generators connected electrical network for maintaining voltage stability. Wind energy could be the growing renewable energy due to several advantages. The influence of wind generators on power quality is a significant issue; non uniform power production causes variations in system voltage and frequency. Therefore, wind farm requires high reactive power compensation; the advances in high power semiconducting devices have led to the development of FACTS. The FACTS devices such as for example SVC inject reactive power into the system which helps in maintaining a better voltage profile. The performance is evaluated on an IEEE 14 bus system, two wind generators are connected at low voltage buses to meet the increased load demand and SVC devices are integrated at the buses with wind generators to keep voltage stability. Power flows, nodal voltage magnitudes and angles of the power network are obtained by iterative solutions using MIPOWER.

A New OvS Approach in an Assembly Line Balancing Problem

One of the most famous techniques which affect the efficiency of a production line is the assembly line balancing (ALB) technique. This paper examines the balancing effect of a whole production line of a real auto glass manufacturer in three steps. In the first step, processing time of each activity in the workstations is generated according to a practical approach. In the second step, the whole production process is simulated and the bottleneck stations have been identified, and finally in the third step, several improvement scenarios are generated to optimize the system throughput, and the best one is proposed. The main contribution of the current research is the proposed framework which combines two famous approaches including Assembly Line Balancing and Optimization via Simulation technique (OvS). The results show that the proposed framework could be applied in practical environments, easily.

Durian Marker Kit for Durian (Durio zibethinus Murr.) Identity

Durian is the flagship fruit of Mindanao and there is an abundance of several cultivars with many confusing identities/ names. The project was conducted to develop procedure for reliable and rapid detection and sorting of durian planting materials. Moreover, it is also aimed to establish specific genetic or DNA markers for routine testing and authentication of durian cultivars in question. The project developed molecular procedures for routine testing. SSR primers were also screened and identified for their utility in discriminating durian cultivars collected. Results of the study showed the following accomplishments: 1. Twenty (29) SSR primers were selected and identified based on their ability to discriminate durian cultivars, 2. Optimized and established standard procedure for identification and authentication of Durian cultivars 3. Genetic profile of durian is now available at Biotech Unit Our results demonstrate the relevance of using molecular techniques in evaluating and identifying durian clones. The most polymorphic primers tested in this study could be useful tools for detecting variation even at the early stage of the plant especially for commercial purposes. The process developed combines the efficiency of the microsatellites development process with the optimization of non-radioactive detection process resulting in a user-friendly protocol that can be performed in two (2) weeks and easily incorporated into laboratories about to start microsatellite development projects. This can be of great importance to extend microsatellite analyses to other crop species where minimal genetic information is currently available. With this, the University can now be a service laboratory for routine testing and authentication of durian clones.

A Metallography Study of Secondary A226 Aluminium Alloy Used in Automotive Industries

The secondary alloy A226 is used for many automotive casting produced by mould casting and high pressure die casting. This alloy has excellent castability, good mechanical properties and cost-effectiveness. Production of primary aluminium alloys belong to heavy source fouling of life environs. The European Union calls for the emission reduction and reduction in energy consumption therefore increase production of recycled (secondary) aluminium cast alloys. The contribution is deal with influence of recycling on the quality of the casting made from A226 in automotive industry. The properties of the casting made from secondary aluminium alloys were compared with the required properties of primary aluminium alloys. The effect of recycling on microstructure was observed using combination different analytical techniques (light microscopy upon black-white etching, scanning electron microscopy - SEM upon deep etching and energy dispersive X-ray analysis - EDX). These techniques were used for the identification of the various structure parameters, which was used to compare secondary alloy microstructure with primary alloy microstructure.

Parental and Related Factors Affecting Students’ Academic Achievement in Oyo State, Nigeria

Many factors influence the educational outcome of students. Some of these have been studied by researchers with many emphasizing the role of students, schools, governments, peer groups and so on. More often than not, some of these factors influencing the academic achievement of the students have been traced back to parents and family; being the primary platform on which learning not only begins but is nurtured, encouraged and developed which later transforms to the performance of the students. This study not only explores parental and related factors that predict academic achievement through the review of relevant literatures but also, investigates the influence of parental background on the academic achievement of senior secondary school students in Ibadan North Local Government Area of Oyo State, Nigeria. As one of the criteria of the quality of education, students’ academic achievement was investigated because it is most often cited as an indicator of school effectiveness by school authorities and educationists. The data collection was done through interviews and use of well-structured questionnaires administered to one hundred students (100) within the target local government. This was statistically analysed and the result showed that parents’ attitudes towards their children’s education had significant effect(s) on students’ self-reporting of academic achievement. However, such factors as parental education and socioeconomic background had no significant relationship with the students’ self-reporting of academic achievement.

Synchrotron X-Ray Based Investigation of As and Fe Bonding Environment in Collard Green Tissue Samples at Different Growth Stages

The arsenic and iron environments in different growth stages have been studied with EXAFS and XANES using Brookhaven Synchrotron Light Source. Collard Greens plants were grown and tissue samples were harvested. The project studied the EXAFS and XANES of tissue samples using As and Fe K-edges. The Fe absorption and the Fourier transform bond length information were used as a control comparison. The Fourier transform of the XAFS data revealed the coexistence of As (III) and As (V) in the As bonding environment inside the studied plant tissue samples, although the soil only had As (III). The data suggests that Collard Greens has a novel pathway to handle arsenic absorption in soil.

The Concept of an Agile Enterprise Research Model

The aim of this paper is to present the concept of an agile enterprise model and to initiate discussion on the research assumptions of the model presented. The implementation of the research project "The agility of enterprises in the process of adapting to the environment and its changes" began in August 2014 and is planned to last three years. The article has the form of a work-inprogress paper which aims to verify and initiate a debate over the proposed research model. In the literature there are very few publications relating to research into agility; it can be concluded that the most controversial issue in this regard is the method of measuring agility. In previous studies the operationalization of agility was often fragmentary, focusing only on selected areas of agility, for example manufacturing, or analysing only selected sectors. As a result the measures created to date can only be treated as contributory to the development of precise measurement tools. This research project aims to fill a cognitive gap in the literature with regard to the conceptualization and operationalization of an agile company. Thus, the original contribution of the author of this project is the construction of a theoretical model that integrates manufacturing agility (consisting mainly in adaptation to the environment) and strategic agility (based on proactive measures). The author of this research project is primarily interested in the attributes of an agile enterprise which indicate that the company is able to rapidly adapt to changing circumstances and behave pro-actively.

Internet Shopping: A Study Based On Hedonic Value and Flow Theory

With the flourishing development of online shopping, an increasing number of customers see online shopping as an entertaining experience. Because the online consumer has a double identity as a shopper and an Internet user, online shopping should offer hedonic values of shopping and Internet usage. The purpose of this study is to investigate hedonic online shopping motivations from the perspectives of traditional hedonic value and flow theory. The study adopted a focus group interview method, including two online and two offline interviews. Four focus groups of shoppers consisted of online professionals, online college students, offline professionals and offline college students. The results of the study indicate that traditional hedonic values and dimensions of flow theory exist in the online shopping environment. The study indicated that online shoppers seem to appreciate being able to learn things and grow to become competitive achievers online. Comparisons of online hedonic motivations between groups are conducted. This study serves as a basis for the future growth of Internet marketing.

Detecting the Edge of Multiple Images in Parallel

Edge is variation of brightness in an image. Edge detection is useful in many application areas such as finding forests, rivers from a satellite image, detecting broken bone in a medical image etc. The paper discusses about finding edge of multiple aerial images in parallel. The proposed work tested on 38 images 37 colored and one monochrome image. The time taken to process N images in parallel is equivalent to time taken to process 1 image in sequential. Message Passing Interface (MPI) and Open Computing Language (OpenCL) is used to achieve task and pixel level parallelism respectively.

On the Design of Wearable Fractal Antenna

This paper is aimed at proposing a rhombus shaped wearable fractal antenna for wireless communication systems. The geometrical descriptors of the antenna have been obtained using bacterial foraging optimization (BFO) for wide band operation. The method of moment based IE3D software has been used to simulate the antenna and observed that miniaturization of 13.08% has been achieved without degrading the resonating properties of the proposed antenna. An analysis with different substrates has also been done in order to evaluate the effectiveness of electrical permittivity on the presented structure. The proposed antenna has low profile, light weight and has successfully demonstrated wideband and multiband characteristics for wearable electronic applications.

Estimation of Stress Intensity Factors from Near Crack Tip Field

All current experimental methods for determination of stress intensity factors are based on the assumption that the state of stress near the crack tip is plane stress. Therefore, these methods rely on strain and displacement measurements made outside the near crack tip region affected by the three-dimensional effects or by process zone. In this paper, we develop and validate an experimental procedure for the evaluation of stress intensity factors from the measurements of the out-of-plane displacements in the surface area controlled by 3D effects. The evaluation of stress intensity factors is possible when the process zone is sufficiently small, and the displacement field generated by the 3D effects is fully encapsulated by K-dominance region.