Abstract: This paper explores the idea of globalisation and
considers accounting-s role in that process in order to develop new
spaces for accounting research. That-s why in this paper we are
looking for questions not necessary for answers. Adopting an
'alternative' view of accounting it-s related to the fact that we sees
accounting as social and evolutionist process, that pays heed to those
voices arguing for greater social and environmental justice, and that
draws attention to the role of accounting researchers in the process of
globalisation. The paper defines globalisation and expands the
globalisation and accounting research agenda introducing in this
context the harmonization process in accounting. There are the two
main systems which are disputing the first stage of being the
benchmark: GAAP and IFRS. Each of them has his pluses and
minuses on being the selected one. Due to this fact a convergence of
the two, joining the advantages and disadvantages of the two should
be the solution for an unique international accounting solution. Is this
idea realizable, what steps has been made until now, what should be
done in the future. The paper is emphasising the role of the cultural
differences in the process of imposing of an unique international
accounting system by the global organizations..
Abstract: The new institutional Economics helps generalization
and expansion of new classic by adding the institution theories to
Economic. It is clear that the appropriate institution is among the
factors that lead to success in Economic programs.
If the institutional are appropriate, the society will save the source
and when we make use of time to apply the program, there will be
welfare and average revenue product will also increase. In Economy,
one should not expect the real manifestation of Economic programs
only with a model for estimating and predicting rather institutions of
the same purpose and along with production are needed to form the
process of growth and development costs.
In this research, the institution role in transaction costs, financial
markets, distribution of revenue and capital and its influence on the
process of growth and development are investigated so that
handicaps and problems of Iran Economic Institutions can be
recognized. In other words, incapability, non productivity and
ambiguity of the institution in Iran Economic are some of the factors
that handicap Economic growth and development. For example, Iran
government as an important institution while having 20 ministries,83
organizations and 60 years of programming could not go along the
growth and development but why?
Abstract: Swietenia mahagoni have been used in traditional
medicine for treatment of different diseases. Present study was
performed to evaluate anti-ulcerogenic activity of ethanol seed
extract against ethanol induced gastric mucosal injury in rats. Six
groups of rats were orally pre-treated respectively with
carboxymethyl cellulose, omeprazole 20 mg/kg, 50, 100, 200 and 400
mg/kg plant extract one hour before oral administration of absolute
ethanol to generate gastric mucosal injury. After additional hour, rats
were sacrificed and ulcer areas of gastric walls were determined.
Grossly, carboxymethyl cellulose group exhibited severe mucosal
injury, whereas pre-treatment with plant extract exhibited significant
protection of gastric mucosa. Histology, carboxymethyl cellulose
group exhibited severe damage of gastric mucosa; edema and
leucocytes infiltration of sub mucosa compared to plant extract which
showed gastric protection. Acute toxicity study did not manifest any
toxicological signs in rats. Conclusions, results suggest that S.
mahagoni promotes ulcer protection as ascertained grossly and
histologically.
Abstract: It is well-known that in wireless local area networks,
authenticating nodes by their MAC addresses is not secure since it is
very easy for an attacker to learn one of the authorized addresses and
change his MAC address accordingly. In this paper, in order to
prevent MAC address spoofing attacks, we propose to use
dynamically changing MAC addresses and make each address usable
for only one session. The scheme we propose does not require any
change in 802.11 protocols and incurs only a small performance
overhead. One of the nice features of our new scheme is that no third
party can link different communication sessions of the same user by
monitoring MAC addresses therefore our scheme is preferable also
with respect to user privacy.
Abstract: Current proposals for E-passport or ID-Card is similar to a regular passport with the addition of tiny contactless integrated circuit (computer chip) inserted in the back cover, which will act as a secure storage device of the same data visually displayed on the photo page of the passport. In addition, it will include a digital photograph that will enable biometric comparison, through the use of facial recognition technology at international borders. Moreover, the e-passport will have a new interface, incorporating additional antifraud and security features. However, its problems are reliability, security and privacy. Privacy is a serious issue since there is no encryption between the readers and the E-passport. However, security issues such as authentication, data protection and control techniques cannot be embedded in one process. In this paper, design and prototype implementation of an improved E-passport reader is presented. The passport holder is authenticated online by using GSM network. The GSM network is the main interface between identification center and the e-passport reader. The communication data is protected between server and e-passport reader by using AES to encrypt data for protection will transferring through GSM network. Performance measurements indicate a 19% improvement in encryption cycles versus previously reported results.
Abstract: Retinal prostheses have been successful in eliciting
visual responses in implanted subjects. As these prostheses progress,
one of their major limitations is the need for increased resolution. As
an alternative to increasing the number of electrodes, virtual
electrodes may be used to increase the effective resolution of current
electrode arrays. This paper presents a virtual electrode technique
based upon time-offsets between stimuli. Two adjacent electrodes are
stimulated with identical pulses with too short of pulse widths to
activate a neuron, but one has a time offset of one pulse width. A
virtual electrode of twice the pulse width was then shown to appear in
the center, with a total width capable of activating a neuron. This can
be used in retinal implants by stimulating electrodes with pulse
widths short enough to not elicit responses in neurons, but with their
combined pulse width adequate to activate a neuron in between them.
Abstract: With a growing number of digital libraries and other
open education repositories being made available throughout the
world, effective search and retrieval tools are necessary to access the
desired materials that surpass the effectiveness of traditional, allinclusive
search engines. This paper discusses the design and use of
Folksemantic, a platform that integrates OpenCourseWare search,
Open Educational Resource recommendations, and social network
functionality into a single open source project. The paper describes
how the system was originally envisioned, its goals for users, and
data that provides insight into how it is actually being used. Data
sources include website click-through data, query logs, web server
log files and user account data. Based on a descriptive analysis of its
current use, modifications to the platform's design are recommended
to better address goals of the system, along with recommendations
for additional phases of research.
Abstract: Post-disaster reconstruction projects offer
opportunities to facilitate physical, social and economic development
and to reduce future hazard vulnerability long after the disasters.
Sustainability of post-disaster reconstruction project conducted in the
villages of Dinar following the 1995 earthquake was investigated in
this paper. Officials of the Government who were involved in the
project were interviewed. Besides, two field surveys were done in 12
villages of Dinar in winter months of 2008. Beneficiaries were
interviewed and physical, socio-cultural and economic impacts of the
reconstruction were examined. The research revealed that the postdisaster
reconstruction project has negative aspects from the point
view of sustainability. The physical, socio-cultural and economic
factors were not considered during decision making process of the
project.
Abstract: the article analyzes the national security as a scientific and practical problem, characterized by the state's political institutions to ensure effective action to maintain optimal conditions for the existence and development of the individual and society. National security, as a category of political science reflects the relationship between the security to the nation, including public relations and social consciousness, social institutions and their activities, ensuring the realization of national interests in a particular historical situation. In national security are three security levels: individual, society and state. Their role and place determined by the nature of social relations, political systems, the presence of internal and external threats. In terms of content in the concept of national security is taken to provide political, economic, military, environmental, information security and safety of the cultural development of the nation.
Abstract: Non-premixed turbulent combustion Computational Fluid Dynamics (CFD) has been carried out in a simplified methanefuelled coaxial jet combustor employing Large Eddy Simulation (LES). The objective of this study is to evaluate the performance of LES in modelling non-premixed combustion using a commercial software, FLUENT, and investigate the effects of the grid density and chemistry models employed on the accuracy of the simulation results. A comparison has also been made between LES and Reynolds Averaged Navier-Stokes (RANS) predictions. For LES grid sensitivity test, 2.3 and 6.2 million cell grids are employed with the equilibrium model. The chemistry model sensitivity analysis is achieved by comparing the simulation results from the equilibrium chemistry and steady flamelet models. The predictions of the mixture fraction, axial velocity, species mass fraction and temperature by LES are in good agreement with the experimental data. The LES results are similar for the two chemistry models but influenced considerably by the grid resolution in the inner flame and near-wall regions.
Abstract: The DNA microarray technology concurrently monitors the expression levels of thousands of genes during significant biological processes and across the related samples. The better understanding of functional genomics is obtained by extracting the patterns hidden in gene expression data. It is handled by clustering which reveals natural structures and identify interesting patterns in the underlying data. In the proposed work clustering gene expression data is done through an Advanced Nelder Mead (ANM) algorithm. Nelder Mead (NM) method is a method designed for optimization process. In Nelder Mead method, the vertices of a triangle are considered as the solutions. Many operations are performed on this triangle to obtain a better result. In the proposed work, the operations like reflection and expansion is eliminated and a new operation called spread-out is introduced. The spread-out operation will increase the global search area and thus provides a better result on optimization. The spread-out operation will give three points and the best among these three points will be used to replace the worst point. The experiment results are analyzed with optimization benchmark test functions and gene expression benchmark datasets. The results show that ANM outperforms NM in both benchmarks.
Abstract: Under the variation of crude oil price and the impact of
greenhouse effect, it is urgent to find a potential alternative fuel.
Among these alternative fuels, non edible plant oils are the most
potential ones, because they don-t have the problem of food and
cropland competitions. Among the non-edible plant oils, Jatropha oil
is the most potential one. Jatropha oil is non-eatable oil and has good
oil quality and low temperature performance. It has potential to
become one of the most competitive biomass crude oils. The crude
plant oil will be blended with diesel fuel to be tested in a power
generator. The international collaboration between Taiwan and
Indonesia on the production of Jatropha in Indonesia will also be
presented in this study.
Abstract: To enhance installation security, a LNG storage in Rudong of Jiangsu province was adopted as a practical work, and it was analyzed by nonlinear finite element method to research overall and local stability performance, as well as the stress and deformation under the action of wind load and self-weight. Results indicate that deformation is tiny when steel mesh maintains as an overall ring, and stress caused by vertical bending moment and tension of bottom tie wire are also in the safe range. However, axial forces of lap reinforcement in adjacent steel mesh exceed the ultimate bearing capacity of tie wire. Hence, tie wires are ruptured; single mesh loses lateral connection and turns into monolithic status as the destruction of overall structure. Further more, monolithic steel mesh is led to collapse by the damage of bottom connection. So, in order to prevent connection failure and enhance installation security, the overlapping parts of steel mesh should be taken more reliable measures.
Abstract: This study aims to assess the potential of solar energy technology for improving access to water and hence the livelihood strategies of rural communities in Baja California Sur, Mexico. It focuses on livestock ranches and photovoltaic water-pumptechnology as well as other water extraction methods. The methodology used are the Sustainable Livelihoods and the Appropriate Technology approaches. A household survey was applied in June of 2006 to 32 ranches in the municipality, of which 22 used PV pumps; and semi-structured interviews were conducted. Findings indicate that solar pumps have in fact helped people improve their quality of life by allowing them to pursue a different livelihood strategy and that improved access to water -not necessarily as more water but as less effort to extract and collect it- does not automatically imply overexploitation of the resource; consumption is based on basic needs as well as on storage and pumping capacity. Justification for such systems lies in the avoidance of logistical problems associated to fossil fuels, PV pumps proved to be the most beneficial when substituting gasoline or diesel equipment but of dubious advantage if intended to replace wind or gravity systems. Solar water pumping technology-s main obstacle to dissemination are high investment and repairs costs and it is therefore not suitable for all cases even when insolation rates and water availability are adequate. In cases where affordability is not an obstacle it has become an important asset that contributes –by means of reduced expenses, less effort and saved time- to the improvement of livestock, the main livelihood provider for these ranches.
Abstract: Optimization of a microwave-assisted extraction of cherry laurel (Prunus laurocerasus) fruit using methanol was studied. The influence of process parameters (microwave power, plant material-to-solvent ratio and the extraction time) on the extraction efficiency were optimized by using response surface methodology. The predicted maximum yield of extractive substances (41.85 g/100 g fresh plant material) was obtained at microwave power of 600 W and plant material to solvent ratio of 0.2 g/cm3 after 26 minutes of extraction, while a mean value of 40.80±0.41 g/100 g fresh plant material was obtained from laboratory experiments. This proves applicability of the model in predicting optimal extraction conditions with minimal laborious and time consuming. The results indicated that all process parameters were effective on the extraction efficiency, while the most important factor was extraction time. In order to rationalize production the optimal economical condition which gave a large total extract yield with minimal energy and solvent consumption was found.
Abstract: In all industries which are related to heat, suitable
thermal ranges are defined for each device to operate well.
Consideration of these limits requires a thermal control unit beside
the main system. The Satellite Thermal Control Unit exploits from
different methods and facilities individually or mixed. For enhancing
heat transfer between primary surface and the environment,
utilization of radiating extended surfaces are common. Especially for
large temperature differences; variable thermal conductivity has a
strong effect on performance of such a surface .In most literatures,
thermo-physical properties, such as thermal conductivity, are
assumed as constant. However, in some recent researches the
variation of these parameters is considered. This may be helpful for
the evaluation of fin-s temperature distribution in relatively large
temperature differences. A new method is introduced to evaluate
temperature-dependent thermal conductivity values. The finite
volume method is employed to simulate numerically the temperature
distribution in a space radiating fin. The present modeling is carried
out for Aluminum as fin material and compared with previous
method. The present results are also compared with those of two
other analytical methods and good agreement is shown.
Abstract: Creation and maintenance of knowledge management
systems has been recognized as an important research area.
Consecutively lack of accurate results from knowledge management
systems limits the organization to apply their knowledge
management processes. This leads to a failure in getting the right
information to the right people at the right time thus followed by a
deficiency in decision making processes. An Intranet offers a
powerful tool for communication and collaboration, presenting data
and information, and the means that creates and shares knowledge,
all in one easily accessible place. This paper proposes an archetype
describing how a knowledge management system, with the support
of intranet capabilities, could very much increase the accuracy of
capturing, storing and retrieving knowledge based processes thereby
increasing the efficiency of the system. This system will expect a
critical mass of usage, by the users, for intranet to function as
knowledge management systems. This prototype would lead to a
design of an application that would impose creation and maintenance
of an effective knowledge management system through intranet. The
aim of this paper is to introduce an effective system to handle
capture, store and distribute knowledge management in a form that
may not lead to any failure which exists in most of the systems. The
methodology used in the system would require all the employees, in
the organization, to contribute the maximum to deliver the system to
a successful arena. The system is still in its initial mode and thereby
the authors are under the process to practically implement the ideas,
as mentioned in the system, to produce satisfactory results.
Abstract: In this work, sorption of nickel from aqueous solution on hypnea valentiae, red macro algae, was investigated. Batch experiments have been carried out to find the effect of various parameters such as pH, temperature, sorbent dosage, metal concentration and contact time on the sorption of nickel using hypnea valentiae. Response surface methodology (RSM) is employed to optimize the process parameters. Based on the central composite design, quadratic model was developed to correlate the process variables to the response. The most influential factor on each experimental design response was identified from the analysis of variance (ANOVA). The optimum conditions for the sorption of nickel were found to be: pH – 5.1, temperature – 36.8oC, sorbent dosage – 5.1 g/L, metal concentration – 100 mg/L and contact time – 30 min. At these optimized conditions the maximum removal of nickel was found to be 91.97%. A coefficient of determination R2 value 0.9548 shows the fitness of response surface methodology in this work.
Abstract: The stop watch is used to measure the time required
for a certain event. This is different from normal clocks in many
ways, one of which is the accuracy of time. The stop watch requires
much more accuracy than the normal clocks. In this paper, an
ATmega8535 microcontroller was used to control the stop watch, by
which perfect accuracy can be ensured. For compiling the C code and
for loading the compiled .hex file into the microcontroller, AVR
studio and PonyProg were used respectively. The stop watch is also
different from traditional stop watches, as it contains two different
timing modes namely 'Split timing' and 'Lap timing'.
Abstract: In recent years there has been a continuous increase of
axle loads, tonnage, train speed and train length which has increased
both the productivity in the rail sector and the risk of rail breaks and
derailments. On the other hand, the environmental requirements (e.g.
noise reduction) for railway operations will become tighter in the
future. In our research we developed a new composite material which
does not change braking properties, is capable of taking extremely
high pressure loads, reduces noise and is environmentally friendly.
Part of our research was also the development of technology which
will be able to apply this material to the rail. The result of our
research was the system which reduces the wear out significantly and
almost completely eliminates the squealing noise at the same time,
and by using only one special material.