Abstract: In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought
Abstract: Analysis of heart rate variability (HRV) has become a
popular non-invasive tool for assessing the activities of autonomic
nervous system. Most of the methods were hired from techniques
used for time series analysis. Currently used methods are time
domain, frequency domain, geometrical and fractal methods. A new
technique, which searches for pattern repeatability in a time series, is
proposed for quantifying heart rate (HR) time series. These set of
indices, which are termed as pattern repeatability measure and
pattern repeatability ratio are able to distinguish HR data clearly
from noise and electroencephalogram (EEG). The results of analysis
using these measures give an insight into the fundamental difference
between the composition of HR time series with respect to EEG and
noise.
Abstract: International trade involves both large and small firms
engaged in business overseas. Possible drivers that force companies
to enter international markets include increasing competition at the
domestic market, maturing domestic markets, and limited domestic
market opportunities. Technology is an important driving factor in
shaping international marketing strategy as well as in driving force
towards a more global marketplace, especially technology in
communication. It includes telephones, the internet, computer
systems and e-mail. There are three main marketing strategy choices,
namely standardization approach, adaptation approach and middleof-
the-road approach that companies implement to overseas markets.
The decision depends on situations and factors facing the companies
in the international markets. In this paper, the contingency concept is
considered that no single strategy can be effective in all contexts.
The effect of strategy on performance depends on specific situational
variables. Strategic fit is employed to investigate export marketing
strategy adaptation under certain environmental conditions, which in
turn can lead to superior performance.
Abstract: In this paper, the existence of periodic solutions of a delayed competitive system with the effect of toxic substances is investigated by using the Gaines and Mawhin,s continuation theorem of coincidence degree theory on time scales. New sufficient conditions are obtained for the existence of periodic solutions. The approach is unified to provide the existence of the desired solutions for the continuous differential equations and discrete difference equations. Moreover, The approach has been widely applied to study existence of periodic solutions in differential equations and difference equations.
Abstract: In this paper we introduce an ultra low power CMOS
LC oscillator and analyze a method to design a low power low phase
noise complementary CMOS LC oscillator. A 1.8GHz oscillator is
designed based on this analysis. The circuit has power supply equal
to 1.1 V and dissipates 0.17 mW power. The oscillator is also
optimized for low phase noise behavior. The oscillator phase noise is
-126.2 dBc/Hz and -144.4 dBc/Hz at 1 MHz and 8 MHz offset
respectively.
Abstract: Water level forecasting using records of past time series is of importance in water resources engineering and management. For example, water level affects groundwater tables in low-lying coastal areas, as well as hydrological regimes of some coastal rivers. Then, a reliable prediction of sea-level variations is required in coastal engineering and hydrologic studies. During the past two decades, the approaches based on the Genetic Programming (GP) and Artificial Neural Networks (ANN) were developed. In the present study, the GP is used to forecast daily water level variations for a set of time intervals using observed water levels. The measurements from a single tide gauge at Urmia Lake, Northwest Iran, were used to train and validate the GP approach for the period from January 1997 to July 2008. Statistics, the root mean square error and correlation coefficient, are used to verify model by comparing with a corresponding outputs from Artificial Neural Network model. The results show that both these artificial intelligence methodologies are satisfactory and can be considered as alternatives to the conventional harmonic analysis.
Abstract: Due to environmental concerns, the recent regulation on automobile fuel economy has been strengthened. The market demand for efficient vehicles is growing and automakers to improve engine fuel efficiency in the industry have been paying a lot of effort. To improve the fuel efficiency, it is necessary to reduce losses or to improve combustion efficiency of the engine. VVA (Variable Valve Actuation) technology enhances the engine's intake air flow, reduce pumping losses and mechanical friction losses. And also, VVA technology is the engine's low speed and high speed operation to implement each of appropriate valve lift. It improves the performance of engine in the entire operating range. This paper presents a design procedure of DC motor and drive for VVA system and shows the validity of the design result by experimental result with prototype.
Abstract: The mosques have been appearance in Thailand since
Ayutthaya Kingdom (1350 to 1767 A.D.) Until today, more than 400 years later; there are many styles of art form behind their structure.
This research intended to identify Islamic Art in Thai mosques. A framework was applied using qualitative research methods; Thai
Muslims with dynamic roles in Islamic culture were interviewed. In
addition, a field survey of 40 selected mosques from 175 Thai
mosques was studied. Data analysis will be according to the pattern
of each period. The identification of Islamic Art in Thai Mosques are
1) the image of Thai identity: with Thai traditional art style and Government policy. 2) The image of the Ethnological identity: with
the traditional culture of Asian Muslims in Thailand. 3) The image of
the Nostalgia identity: with Islamic and Arabian conservative style.
4) The image of the Neo Classic identity: with Neo – Classic and
Contemporary art. 5) The image of the new identity: with Post
Modern and Deconstruction art.
Abstract: The length of a given rational B'ezier curve is
efficiently estimated. Since a rational B'ezier function is nonlinear,
it is usually impossible to evaluate its length exactly. The
length is approximated by using subdivision and the accuracy
of the approximation n is investigated. In order to improve
the efficiency, adaptivity is used with some length estimator.
A rigorous theoretical analysis of the rate of convergence of
n to is given. The required number of subdivisions to
attain a prescribed accuracy is also analyzed. An application
to CAD parametrization is briefly described. Numerical results
are reported to supplement the theory.
Abstract: In this paper, an optimal design of linear phase digital
high pass finite impulse response (FIR) filter using Particle Swarm
Optimization with Constriction Factor and Inertia Weight Approach
(PSO-CFIWA) has been presented. In the design process, the filter
length, pass band and stop band frequencies, feasible pass band and
stop band ripple sizes are specified. FIR filter design is a multi-modal
optimization problem. The conventional gradient based optimization
techniques are not efficient for digital filter design. Given the filter
specifications to be realized, the PSO-CFIWA algorithm generates a
set of optimal filter coefficients and tries to meet the ideal frequency
response characteristic. In this paper, for the given problem, the
designs of the optimal FIR high pass filters of different orders have
been performed. The simulation results have been compared to those
obtained by the well accepted algorithms such as Parks and
McClellan algorithm (PM), genetic algorithm (GA). The results
justify that the proposed optimal filter design approach using PSOCFIWA
outperforms PM and GA, not only in the accuracy of the
designed filter but also in the convergence speed and solution
quality.
Abstract: In this paper, we study the pulsatile flow of blood through stenotic arteries. The inner layer of arterial walls is modeled as a porous medium and human blood is assumed as an incompressible fluid. A numerical algorithm based on the finite element method is developed to simulate the blood flow through both the lumen region and the porous wall. The algorithm is then applied to study the flow behaviour and to investigate the significance of the non-Newtonian effect.
Abstract: The importance of supply chain and logistics
management has been widely recognised. Effective management of
the supply chain can reduce costs and lead times and improve
responsiveness to changing customer demands. This paper proposes a
multi-matrix real-coded Generic Algorithm (MRGA) based
optimisation tool that minimises total costs associated within supply
chain logistics. According to finite capacity constraints of all parties
within the chain, Genetic Algorithm (GA) often produces infeasible
chromosomes during initialisation and evolution processes. In the
proposed algorithm, chromosome initialisation procedure, crossover
and mutation operations that always guarantee feasible solutions
were embedded. The proposed algorithm was tested using three sizes
of benchmarking dataset of logistic chain network, which are typical
of those faced by most global manufacturing companies. A half
fractional factorial design was carried out to investigate the influence
of alternative crossover and mutation operators by varying GA
parameters. The analysis of experimental results suggested that the
quality of solutions obtained is sensitive to the ways in which the
genetic parameters and operators are set.
Abstract: Bioprocesses are appreciated as difficult to control because their dynamic behavior is highly nonlinear and time varying, in particular, when they are operating in fed batch mode. The research objective of this study was to develop an appropriate control method for a complex bioprocess and to implement it on a laboratory plant. Hence, an intelligent control structure has been designed in order to produce biomass and to maximize the specific growth rate.
Abstract: The paper describes a knowledge based system for
analysis of microscopic wear particles. Wear particles contained in
lubricating oil carry important information concerning machine
condition, in particular the state of wear. Experts (Tribologists) in the
field extract this information to monitor the operation of the machine
and ensure safety, efficiency, quality, productivity, and economy of
operation. This procedure is not always objective and it can also be
expensive. The aim is to classify these particles according to their
morphological attributes of size, shape, edge detail, thickness ratio,
color, and texture, and by using this classification thereby predict
wear failure modes in engines and other machinery. The attribute
knowledge links human expertise to the devised Knowledge Based
Wear Particle Analysis System (KBWPAS). The system provides an
automated and systematic approach to wear particle identification
which is linked directly to wear processes and modes that occur in
machinery. This brings consistency in wear judgment prediction
which leads to standardization and also less dependence on
Tribologists.
Abstract: This paper presents the novel Rao-Blackwellised
particle filter (RBPF) for mobile robot simultaneous localization and
mapping (SLAM) using monocular vision. The particle filter is
combined with unscented Kalman filter (UKF) to extending the path
posterior by sampling new poses that integrate the current observation
which drastically reduces the uncertainty about the robot pose. The
landmark position estimation and update is also implemented through
UKF. Furthermore, the number of resampling steps is determined
adaptively, which seriously reduces the particle depletion problem,
and introducing the evolution strategies (ES) for avoiding particle
impoverishment. The 3D natural point landmarks are structured with
matching Scale Invariant Feature Transform (SIFT) feature pairs. The
matching for multi-dimension SIFT features is implemented with a
KD-Tree in the time cost of O(log2
N). Experiment results on real robot
in our indoor environment show the advantages of our methods over
previous approaches.
Abstract: Deep Brain Stimulation or DBS is a surgical treatment for Parkinson-s Disease with three stimulation parameters: frequency, pulse width, and voltage. The parameters should be selected appropriately to achieve effective treatment. This selection now, performs clinically. The aim of this research is to study chaotic behavior of recorded tremor of patients under DBS in order to present a computational method to recognize stimulation optimum voltage. We obtained some chaotic features of tremor signal, and discovered embedding space of it has an attractor, and its largest Lyapunov exponent is positive, which show tremor signal has chaotic behavior, also we found out, in optimal voltage, entropy and embedding space variance of tremor signal have minimum values in comparison with other voltages. These differences can help neurologists recognize optimal voltage numerically, which leads to reduce patients' role and discomfort in optimizing stimulation parameters and to do treatment with high accuracy.
Abstract: Wireless sensor network can be applied to both abominable
and military environments. A primary goal in the design of
wireless sensor networks is lifetime maximization, constrained by
the energy capacity of batteries. One well-known method to reduce
energy consumption in such networks is data aggregation. Providing
efcient data aggregation while preserving data privacy is a challenging
problem in wireless sensor networks research. In this paper,
we present privacy-preserving data aggregation scheme for additive
aggregation functions. The Cluster-based Private Data Aggregation
(CPDA)leverages clustering protocol and algebraic properties of
polynomials. It has the advantage of incurring less communication
overhead. The goal of our work is to bridge the gap between
collaborative data collection by wireless sensor networks and data
privacy. We present simulation results of our schemes and compare
their performance to a typical data aggregation scheme TAG, where
no data privacy protection is provided. Results show the efficacy and
efficiency of our schemes.
Abstract: Social ideology, cultural values and principles shaping environment are inferred by environment and structural characteristics of construction site. In other words, this inference manifestation also indicates ideology and culture of its foundation and also applies its principles and values and somehow plays an important role in Cultural Revolution. All human behaviors and artifacts are affected and being influenced by culture. Culture is not abstract concept, it is a spiritual domain that an individual and society grow and develop in it. Social behaviors are affected by environmental comprehension, so the architecture work influences on its audience and it is the environment that fosters social behaviors. Indeed, sustainable architecture should be considered as background of culture for establishing optimal sustainable culture. Since unidentified architecture roots in cultural non identity and abnormalities, so the society possesses identity characteristics and life and as a consequence, the society and architecture are changed by transformation of life style. This article aims to investigate the interaction of architecture, society, environment and sustainable architecture formation in its cultural basis and analyzes the results approaching behavior and sustainable culture in recent era.
Abstract: In neural networks, when new patterns are learned by a network, the new information radically interferes with previously stored patterns. This drawback is called catastrophic forgetting or catastrophic interference. In this paper, we propose a biologically inspired neural network model which overcomes this problem. The proposed model consists of two distinct networks: one is a Hopfield type of chaotic associative memory and the other is a multilayer neural network. We consider that these networks correspond to the hippocampus and the neocortex of the brain, respectively. Information given is firstly stored in the hippocampal network with fast learning algorithm. Then the stored information is recalled by chaotic behavior of each neuron in the hippocampal network. Finally, it is consolidated in the neocortical network by using pseudopatterns. Computer simulation results show that the proposed model has much better ability to avoid catastrophic forgetting in comparison with conventional models.
Abstract: A lot of research has been done in the past decade in the field of audio content analysis for extracting various information from audio signal. One such significant information is the "perceived mood" or the "emotions" related to a music or audio clip. This information is extremely useful in applications like creating or adapting the play-list based on the mood of the listener. This information could also be helpful in better classification of the music database. In this paper we have presented a method to classify music not just based on the meta-data of the audio clip but also include the "mood" factor to help improve the music classification. We propose an automated and efficient way of classifying music samples based on the mood detection from the audio data. We in particular try to classify the music based on mood for Indian bollywood music. The proposed method tries to address the following problem statement: Genre information (usually part of the audio meta-data) alone does not help in better music classification. For example the acoustic version of the song "nothing else matters by Metallica" can be classified as melody music and thereby a person in relaxing or chill out mood might want to listen to this track. But more often than not this track is associated with metal / heavy rock genre and if a listener classified his play-list based on the genre information alone for his current mood, the user shall miss out on listening to this track. Currently methods exist to detect mood in western or similar kind of music. Our paper tries to solve the issue for Indian bollywood music from an Indian cultural context