Abstract: This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.
Abstract: The problem of robust disturbance rejection (RDR) using a proportional state feedback controller is studied for the case of Left Invertible MIMO generalized state space linear systems with nonlinear uncertain structure. Sufficient conditions for the problem to have a solution are established. The set of all proportional feedback controllers solving the problem subject to these conditions is analytically determined.
Abstract: Memory Errors Detection and Correction aim to secure the transaction of data between the central processing unit of a satellite onboard computer and its local memory. In this paper, the application of a double-bit error detection and correction method is described and implemented in Field Programmable Gate Array (FPGA) technology. The performance of the proposed EDAC method is measured and compared with two different EDAC devices, using the same FPGA technology. Statistical analysis of single-event upset (SEU) and multiple-bit upset (MBU) activity in commercial memories onboard the first Algerian microsatellite Alsat-1 is given.
Abstract: One of the main research directions in CAD/CAM
machining area is the reducing of machining time.
The feedrate scheduling is one of the advanced techniques that
allows keeping constant the uncut chip area and as sequel to keep
constant the main cutting force. They are two main ways for feedrate
optimization. The first consists in the cutting force monitoring, which
presumes to use complex equipment for the force measurement and
after this, to set the feedrate regarding the cutting force variation. The
second way is to optimize the feedrate by keeping constant the
material removal rate regarding the cutting conditions.
In this paper there is proposed a new approach using an extended
database that replaces the system model.
The feedrate scheduling is determined based on the identification
of the reconfigurable machine tool, and the feed value determination
regarding the uncut chip section area, the contact length between tool
and blank and also regarding the geometrical roughness.
The first stage consists in the blank and tool monitoring for the
determination of actual profiles. The next stage is the determination
of programmed tool path that allows obtaining the piece target
profile.
The graphic representation environment models the tool and blank
regions and, after this, the tool model is positioned regarding the
blank model according to the programmed tool path. For each of
these positions the geometrical roughness value, the uncut chip area
and the contact length between tool and blank are calculated. Each of
these parameters are compared with the admissible values and
according to the result the feed value is established.
We can consider that this approach has the following advantages:
in case of complex cutting processes the prediction of cutting force is
possible; there is considered the real cutting profile which has
deviations from the theoretical profile; the blank-tool contact length
limitation is possible; it is possible to correct the programmed tool
path so that the target profile can be obtained.
Applying this method, there are obtained data sets which allow the
feedrate scheduling so that the uncut chip area is constant and, as a
result, the cutting force is constant, which allows to use more
efficiently the machine tool and to obtain the reduction of machining
time.
Abstract: This paper proposes a new technique for improving
the efficiency of software testing, which is based on a conventional
attempt to reduce test cases that have to be tested for any given
software. The approach utilizes the advantage of Regression Testing
where fewer test cases would lessen time consumption of the testing
as a whole. The technique also offers a means to perform test case
generation automatically. Compared to one of the techniques in the
literature where the tester has no option but to perform the test case
generation manually, the proposed technique provides a better
option. As for the test cases reduction, the technique uses simple
algebraic conditions to assign fixed values to variables (Maximum,
minimum and constant variables). By doing this, the variables values
would be limited within a definite range, resulting in fewer numbers
of possible test cases to process. The technique can also be used in
program loops and arrays.
Abstract: Subgrade moisture content varies with environmental and soil conditions and has significant influence on pavement performance. Therefore, it is important to establish realistic estimates of expected subgrade moisture contents to account for the effects of this variable on predicted pavement performance during the design stage properly. The initial boundary soil suction profile for a given pavement is a critical factor in determining expected moisture variations in the subgrade for given pavement and climatic and soil conditions. Several numerical models have been developed for predicting water and solute transport in saturated and unsaturated subgrade soils. Soil hydraulic properties are required for quantitatively describing water and chemical transport processes in soils by the numerical models. The required hydraulic properties are hydraulic conductivity, water diffusivity, and specific water capacity. The objective of this paper was to determine isothermal moisture profiles in a soil fill and predict the soil moisture movement above the ground water table using a simple one-dimensional finite difference model.
Abstract: Thermal behavior of fuel channel under loss of coolant accident (LOCA) is a major concern for nuclear reactor safety. LOCA along with failure of emergency cooling water system (ECC) may leads to mechanical deformations like sagging and ballooning. In order to understand the phenomenon an experiment has been carried out using 19 pin fuel element simulator. Main purpose of the experiment was to trace temperature profiles over the pressure tube, calandria tube and clad tubes of Indian Pressurized Heavy Water Reactor (IPHWR) under symmetrical and asymmetrical heat-up conditions. For simulating the fully voided scenario, symmetrical heating of pressure was carried out by injecting 13.2 KW (2 % of nominal power) to all the 19 pins and the temperatures of pressure tube, calandria tube and clad tubes were measured. During symmetrical heating the sagging of fuel channel was initiated at 460 °C and the highest temperature attained by PT was 650 °C . The decay heat from clad tubes was dissipated to moderator mainly by radiation and natural convection. The highest temperature of 680 °C was observed over the outer ring of clad tubes of fuel simulator. Again, to simulate partially voided condition, asymmetrical heating of pressure was carried out by supplying 8.0 kW power to upper 8 pins of fuel simulator and temperature profiles were measured. Along the circumference of pressure tube (PT) the highest temperature difference of 320 °C was observed, which highlights the magnitude of thermal stresses under partially voided conditions.
Abstract: The autonomous mobile robot was designed and implemented which was capable of navigating in the industrial environments and did a job of picking objects from variable height and delivering it to another location following a predefined trajectory. In developing country like Bangladesh industrial robotics is not very prevalent yet, due to the high installation cost. The objective of this project was to develop an autonomous mobile robot for industrial application using the available resources in the local market at lower manufacturing cost. The mechanical system of the robot was comprised of locomotion, gripping and elevation system. Grippers were designed to grip objects of a predefined shape. Cartesian elevation system was designed for vertical movement of the gripper. PIC18F452 microcontroller was the brain of the control system. The prototype autonomous robot was fabricated for relatively lower load than the industry and the performance was tested in a virtual industrial environment created within the laboratory to realize the effectiveness.
Abstract: A study on the performance of TCP Vegas versus
different TCP variants in homogeneous and heterogeneous wired
networks are performed via simulation experiment using network
simulator (ns-2). This performance evaluation prepared a comparison
medium for the performance evaluation of enhanced-TCP Vegas in
wired network and for wireless network. In homogeneous network,
the performance of TCP Tahoe, TCP Reno, TCP NewReno, TCP
Vegas and TCP SACK are analyzed. In heterogeneous network, the
performances of TCP Vegas against TCP variants are analyzed. TCP
Vegas outperforms other TCP variants in homogeneous wired
network. However, TCP Vegas achieves unfair throughput in
heterogeneous wired network.
Abstract: Fixed-point simulation results are used for the performance measure of inverting matrices using a reconfigurable processing element. Matrices are inverted using the Cholesky decomposition algorithm. The reconfigurable processing element is capable of all required mathematical operations. The fixed-point word length analysis is based on simulations of different condition numbers and different matrix sizes.
Abstract: The purpose of study is to demonstrate how the characteristics of technology and the process required for development of technology affect technology transfer from public organisations to industry on the technology level. In addition, using the advantage of the analytic level and the novel means of measuring technology convergence, we examine the characteristics of converging technologies as compared to non-converging technologies in technology transfer process. In sum, our study finds that a technology from the public sector is likely to be transferred when its readiness level is closer to generation of profit, when its stage of life cycle is early and when its economic values is high. Our findings also show that converging technologies are less likely to be transferred.
Abstract: The aim of this research is to evaluate surface
roughness and develop a multiple regression model for surface roughness as a function of cutting parameters during the turning of
flame hardened medium carbon steel with TiN-Al2O3-TiCN coated inserts. An experimental plan of work and signal-to-noise ratio (S/N)
were used to relate the influence of turning parameters to the
workpiece surface finish utilizing Taguchi methodology. The effects
of turning parameters were studied by using the analysis of variance (ANOVA) method. Evaluated parameters were feed, cutting speed,
and depth of cut. It was found that the most significant interaction among the considered turning parameters was between depth of cut and feed. The average surface roughness (Ra) resulted by TiN-Al2O3-
TiCN coated inserts was about 2.44 μm and minimum value was 0.74 μm. In addition, the regression model was able to predict values for surface roughness in comparison with experimental values within
reasonable limit.
Abstract: Scheduling for the flexible job shop is very important
in both fields of production management and combinatorial
optimization. However, it quit difficult to achieve an optimal solution
to this problem with traditional optimization approaches owing to the
high computational complexity. The combining of several
optimization criteria induces additional complexity and new
problems. In this paper, a Pareto approach to solve the multi
objective flexible job shop scheduling problems is proposed. The
objectives considered are to minimize the overall completion time
(makespan) and total weighted tardiness (TWT). An effective
simulated annealing algorithm based on the proposed approach is
presented to solve multi objective flexible job shop scheduling
problem. An external memory of non-dominated solutions is
considered to save and update the non-dominated solutions during
the solution process. Numerical examples are used to evaluate and
study the performance of the proposed algorithm. The proposed
algorithm can be applied easily in real factory conditions and for
large size problems. It should thus be useful to both practitioners and
researchers.
Abstract: The focus of this research is in the area of the soviet period and the mission of the Russian Orthodox Church in Kazakhstan in the XIX century. There was close connection of national customs and traditions with religious practices, outlooks and attitudes. In particular, such an approach has alleged estimation by Kazakh historians of the process of Christianization of the local population. Some of them are inclined to consider the small number of Christening Kazakhs as evidence that the Russian Orthodox Church didn’t achieve its mission. The number of historians who think that the church didn’t achieve its mission has thousand over the last centuries, however our calculations of the number of Kazakhs who became Orthodox Christian is much more than other historians think. Such Christians can be divided into 3 groups: Some remained Christian until their deaths, others had two faiths and the third hid their true religions, having returned to their former belief. Therefore, to define the exact amount of Christening Kazakhs represented a challenge. Some data does not create a clear picture of the level of Christianization, constant and accurate was not collected. The data appearing in reports of spiritual attendants and civil authorities is not always authentic. Article purpose is illumination and the analysis missionary activity of Russian Orthodox Church in Kazakhstan.
Abstract: The innovative fuzzy estimator is used to estimate the
ground motion acceleration of the retaining structure in this study. The
Kalman filter without the input term and the fuzzy weighting recursive
least square estimator are two main portions of this method. The
innovation vector can be produced by the Kalman filter, and be
applied to the fuzzy weighting recursive least square estimator to
estimate the acceleration input over time. The excellent performance
of this estimator is demonstrated by comparing it with the use of
difference weighting function, the distinct levels of the measurement
noise covariance and the initial process noise covariance. The
availability and the precision of the proposed method proposed in this
study can be verified by comparing the actual value and the one
obtained by numerical simulation.
Abstract: Human ability is a major source of constraint to manufacturing industries in Nigeria. This paper therefore, discusses the importance of human influences on manufacturing and consequently to industrialization and National development. In this paper, the development of manufacturing was anchored on two main factors; Infrastructural Capacity Development (ICD) and Human Capacity Development (HCD). However, a wider view was given to the HCD and the various contemporary human capacity issues militating against manufacturing in Nigeria. It went further to discuss various ways of acquiring and upgrading workers’ skills and finally, suggestions were made on how to tackle the onerous human capacity issues in manufacturing.
Abstract: Abrasive Jet Machining is an Unconventional
machining process in which the metal is removed from brittle and
hard material in the form of micro-chips. With increase in need of
materials like ceramics, composites, in manufacturing of various
Mechanical & Electronic components, AJM has become a useful
technique for micro machining. The present study highlights the
influence of different parameters like Pressure, SOD, Time, Abrasive
grain size, nozzle diameter on the Metal removal of FRP (Fiber
Reinforced Polymer) composite by Abrasive jet machining. The
results of the Experiments conducted were analyzed and optimized
with TAGUCHI method of Optimization and ANOVA for Optimal
Value.
Abstract: Islamic banking is one the most blossoming doctrine in
economic system of the world. The Fast growing awareness about
Islamic financial system has brought strong feeling to Muslims to
confront the western interest-based economic cycle. The Islamic
economic system is emerging as a reliable alternative to the interest
based system. This study is proposed to ascertain the motivational
factors encouraging people to go for Islamic banking in Pakistan.
These pulsing factors are determined by generation of hypothesis that
there are certain factors which are urging people to opt Islamic
banking system and to see the differences in their ranking by applying
Friedman test. These factors include: Economically derived factors
such as stability of Islamic banks in crisis, profit and loss sharing
doctrine and equity sharing etc. This study also highlights the
religiously derived factors such as interest free banking, Shariah
tenets and supervisory of Islamic Shariah board and sociopsychological
factors.
Abstract: This paper presents a ray tracing simulation technique for characterize the radiowave propagation inside building. The implementation of an algorithm capable of enumerating a large number of propagation paths in interactive time for the special case of 2.5D. The effective dielectric constants of the building structure in the simulations are indicated. The study describes an efficient 2.5D model of ray tracing algorithm were compared with 3D model. The result of the first investigations is that the environment of the indoor wave significantly changes as we change the electric parameters of material constructions. A detailed analysis of the dependence of the indoor wave on the wideband characteristics of the channel: root mean square (RMS) delay spread characteristics and Mean excess delay, is also investigated.
Abstract: Nowadays, the performance required for concrete
structures is more complicated and diversified. Self-compacting
concrete is a fluid mixture suitable for placing in structures with
congested reinforcement without vibration. Self-compacting concrete
development must ensure a good balance between deformability and
stability. Also, compatibility is affected by the characteristics of
materials and the mix proportions; it becomes necessary to evolve a
procedure for mix design of SCC.
This paper presents an experimental procedure for the design of
self-compacting concrete mixes with different water-cement ratios
(w/c) and other constant ratios by local materials. The test results for
acceptance characteristics of self-compacting concrete such as slump
flow, V-funnel and L-Box are presented. Further, compressive
strength, tensile strength and modulus of elasticity of specimens were
also determined and results are included here