Abstract: Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analyzed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.
Abstract: A brushless DC motor with integrated drive circuit for air management system is presented. Using magnetic equivalent circuit model a basic design of the motor is determined, and specific configurations are inspected thanks to finite element analysis. In order to reduce an unbalanced magnetic force in an axial direction, induced forces between a stator core and a permanent magnet are calculated with respect to the relative positions of them. For the high efficiency, and high power density, BLDC motor and drive are developed. Also vibration mode and eccentricity of a rotor are considered at the rated and maximum rotational speed Through the experimental results, a validity of the simulated one is confirmed.
Abstract: Throughout this paper, a relatively new technique, the Tabu search variable selection model, is elaborated showing how it can be efficiently applied within the financial world whenever researchers come across the selection of a subset of variables from a whole set of descriptive variables under analysis. In the field of financial prediction, researchers often have to select a subset of variables from a larger set to solve different type of problems such as corporate bankruptcy prediction, personal bankruptcy prediction, mortgage, credit scoring and the Arbitrage Pricing Model (APM). Consequently, to demonstrate how the method operates and to illustrate its usefulness as well as its superiority compared to other commonly used methods, the Tabu search algorithm for variable selection is compared to two main alternative search procedures namely, the stepwise regression and the maximum R 2 improvement method. The Tabu search is then implemented in finance; where it attempts to predict corporate bankruptcy by selecting the most appropriate financial ratios and thus creating its own prediction score equation. In comparison to other methods, mostly the Altman Z-Score model, the Tabu search model produces a higher success rate in predicting correctly the failure of firms or the continuous running of existing entities.
Abstract: Recent medical studies have investigated the importance of enteral feeding and the use of feeding pumps for recovering patients unable to feed themselves or gain nourishment and nutrients by natural means. The most of enteral feeding system uses a peristaltic tube pump. A peristaltic pump is a form of positive displacement pump in which a flexible tube is progressively squeezed externally to allow the resulting enclosed pillow of fluid to progress along it. The squeezing of the tube requires a precise and robust controller of the geared motor to overcome parametric uncertainty of the pumping system which generates due to a wide variation of friction and slip between tube and roller. So, this paper proposes fuzzy adaptive controller for the robust control of the peristaltic tube pump. This new adaptive controller uses a fuzzy multi-layered architecture which has several independent fuzzy controllers in parallel, each with different robust stability area. Out of several independent fuzzy controllers, the most suited one is selected by a system identifier which observes variations in the controlled system parameter. This paper proposes a design procedure which can be carried out mathematically and systematically from the model of a controlled system. Finally, the good control performance, accurate dose rate and robust system stability, of the developed feeding pump is confirmed through experimental and clinic testing.
Abstract: The exhaustive quality control is becoming more and
more important when commercializing competitive products in the
world's globalized market. Taken this affirmation as an undeniable
truth, it becomes critical in certain sector markets that need to offer
the highest restrictions in quality terms. One of these examples is the
percussion cap mass production, a critical element assembled in
firearm ammunition. These elements, built in great quantities at a
very high speed, must achieve a minimum tolerance deviation in
their fabrication, due to their vital importance in firing the piece of
ammunition where they are built in. This paper outlines a machine
vision development for the 100% inspection of percussion caps
obtaining data from 2D and 3D simultaneous images. The acquisition
speed and precision of these images from a metallic reflective piece
as a percussion cap, the accuracy of the measures taken from these
images and the multiple fabrication errors detected make the main
findings of this work.
Abstract: Wavelets have provided the researchers with
significant positive results, by entering the texture defect detection domain. The weak point of wavelets is that they are one-dimensional
by nature so they are not efficient enough to describe and analyze two-dimensional functions. In this paper we present a new method to
detect the defect of texture images by using curvelet transform.
Simulation results of the proposed method on a set of standard
texture images confirm its correctness. Comparing the obtained results indicates the ability of curvelet transform in describing
discontinuity in two-dimensional functions compared to wavelet
transform
Abstract: Nonlinear system identification is becoming an important tool which can be used to improve control performance. This paper describes the application of adaptive neuro-fuzzy inference system (ANFIS) model for controlling a car. The vehicle must follow a predefined path by supervised learning. Backpropagation gradient descent method was performed to train the ANFIS system. The performance of the ANFIS model was evaluated in terms of training performance and classification accuracies and the results confirmed that the proposed ANFIS model has potential in controlling the non linear system.
Abstract: MicroRNAs are an important class of gene expression
regulators that are involved in many biological processes including
embryogenesis. miR-125b is a conserved microRNA that is enriched
in the nervous system. We have previously reported the function of
miR-125b in neuronal differentiation of human cell lines. We also
discovered the function of miR-125b in regulating p53 in human and
zebrafish. Here we further characterize the brain defects in zebrafish
embryos injected with morpholinos against miR-125b. Our data
confirm the essential role of miR-125b in brain morphogenesis
particularly in maintaining the balance between proliferation, cell
death and differentiation. We identified lunatic fringe (lfng) as an
additional target of miR-125b in human and zebrafish and suggest
that lfng may mediate the function of miR-125b in neurogenesis.
Together, this report reveals new insights into the function of miR-
125b during neural development of zebrafish.
Abstract: Environmental investments, including ecological
projects, relating to the protection of atmosphere are today a need.
However, investing in the environment should be based on rational
management rules. This comes across a problem of selecting a
method to assess substances reduced during projects. Therefore, a
method allowing for the assessment of decision rationality has to be
found.
The purpose of this article is to present and systematise pollution
reduction assessment methods and illustrate theoretical analyses with
empirical data.
Empirical results confirm theoretical considerations, which proved
that the only method for judging pollution reduction, free of apparent
disadvantages, is the Eco 99-ratio method. To make decisions on
environmental projects, financing institutions should take into
account a rationality rule. Therefore the Eco 99-ratio method could
be applied to make decisions relating to environmental investments in
the area of air protection.
Abstract: As the performance of the filtering system depends
upon the accuracy of the noise detection scheme, in this paper, we
present a new scheme for impulse noise detection based on two
levels of decision. In this scheme in the first stage we coarsely
identify the corrupted pixels and in the second stage we finally
decide whether the pixel under consideration is really corrupt or not.
The efficacy of the proposed filter has been confirmed by extensive
simulations.
Abstract: The antimicrobial, antiplasmid and cytotoxic activities of marine algae Halimeda opuntia and Sarconema filiforme were investigated. Antimicrobial bioassay against some human pathogenic bacteria and yeast were conducted using disc diffusion method. Halimeda extract exhibited antibacterial activity against six species of microrganisms, with significant inhibition against Staphylococcus aureus. While Sarconema extract was better potent as antifungal against Candida albicans. Comparative antibacterial studies showed that Halimeda extract showed equivalent or better activity as compared with commercial antibiotic when tested against Staphylococcus aureus. Further tests conducted using dilution method showed both extracts as having bacteriostatic mode of action against the tested microorganisms. Methanol extract of two species showed significant cytotoxicity (LC50
Abstract: This study links up the theories of social psychology,
economics and sport management to assess the impact of sport
participation on subjective well-being (SWB) and use a simple statistic
method to estimate the relative monetary value that sport participation
derives SWB for Taiwan-s college students. By constructing proper
measurements on sport participation and SWB respectively, a
structural equation model (SEM) is developed to perform a
confirmatory factory analysis, and the causal relationship between
sport participation and SWB as well as the effect of the demographic
variables on these two concepts are also discussed.
Abstract: In this paper the problem of face recognition under variable illumination conditions is considered. Most of the works in the literature exhibit good performance under strictly controlled acquisition conditions, but the performance drastically drop when changes in pose and illumination occur, so that recently number of approaches have been proposed to deal with such variability. The aim of this work is to introduce an efficient local appearance feature extraction method based steerable pyramid (SP) for face recognition. Local information is extracted from SP sub-bands using LBP(Local binary Pattern). The underlying statistics allow us to reduce the required amount of data to be stored. The experiments carried out on different face databases confirm the effectiveness of the proposed approach.
Abstract: The innovation performance of nations has been
repeatedly measured in the literature. We argue that while the
literature offers many suggestions, their theoretical foundation is
often weak and the underlying assumptions are rarely discussed. In
this paper, we systematize various mechanisms by which spatial units
influence nation and firms' innovation activities. On the basis of this,
common innovation performance measures and analyses are
discussed and evaluated. It is concluded that there is no general best
way of measuring the innovation performance of spatial units. In
fact, the most interesting insights can be obtained using a multitude
of different approaches at the same time.
Abstract: The paper reports on the results of experimental and
numerical study of nonstationary swirling flow in an isothermal
model of vortex burner. It has been identified that main source of the
instability is related to a precessing vortex core (PVC) phenomenon.
The PVC induced flow pulsation characteristics such as precession
frequency and its variation as a function of flowrate and swirl number
have been explored making use of acoustic probes. Additionally
pressure transducers were used to measure the pressure drops on the
working chamber and across the vortex flow. The experiments have
been included also the mean velocity measurements making use of a
laser-Doppler anemometry. The features of instantaneous flowfield
generated by the PVC were analyzed employing a commercial CFD
code (Star-CCM+) based on Detached Eddy Simulation (DES)
approach. Validity of the numerical code has been checked by
comparison calculated flowfield data with the obtained experimental
results. It has been confirmed particularly that the CFD code applied
correctly reproduces the flow features.
Abstract: Thirty six samples from each (aerobic and anoxic)
activated sludge were collected from two wastewater treatment plants
with MBRs in Berlin, Germany. The samples were prepared for count
and definition of fungal isolates; these isolates were purified by
conventional techniques and identified by microscopic examination.
Sixty tow species belonging to 28 genera were isolated from
activated sludge samples under aerobic conditions (28 genera and 58
species) and anoxic conditions (26 genera and 52 species). The
obtained data show that, Aspergillus was found at 94.4% followed by
Penicillium 61.1 %, Fusarium (61.1 %), Trichoderma (44.4 %) and
Geotrichum candidum (41.6 %) species were the most prevalent in all
activated sludge samples. The study confirmed that fungi can thrive
in activated sludge and sporulation, but isolated in different numbers
depending on the effect of aeration system. Some fungal species in
our study are saprophytic, and other a pathogenic to plants and
animals.
Abstract: Prospective readers can quickly determine whether a document is relevant to their information need if the significant phrases (or keyphrases) in this document are provided. Although keyphrases are useful, not many documents have keyphrases assigned to them, and manually assigning keyphrases to existing documents is costly. Therefore, there is a need for automatic keyphrase extraction. This paper introduces a new domain independent keyphrase extraction algorithm. The algorithm approaches the problem of keyphrase extraction as a classification task, and uses a combination of statistical and computational linguistics techniques, a new set of attributes, and a new machine learning method to distinguish keyphrases from non-keyphrases. The experiments indicate that this algorithm performs better than other keyphrase extraction tools and that it significantly outperforms Microsoft Word 2000-s AutoSummarize feature. The domain independence of this algorithm has also been confirmed in our experiments.
Abstract: Sustainability and sustainable development have been
the main theme of many international conferences, such the UN Rio
de Janeiro 1992 Earth Summit This was followed by the appearance
of the global conferences at the late of the nineties and the early of
2000 to confirm the importance of the sustainable development .it
was focused on the importance of the economic development as it is
considered an effective tool in the operations of the sustainable
development. Industry plays a critical role in technological
innovations and research and development activities, which are
crucial for the economic and social development of any country.
Transportation and mobility are an important part or urban
economics and the quality of life. To analyze urban transportation
and its environmental impacts, a comprehensive approach is needed.
So this research aims to apply new approach for the development of
the urban communities that insure the continuity and facing the
deterioration. This approach aims to integrate sustainable transport
solutions with economic development and community development.
For that purpose we will concentrate on one of the most sustainable
cities in the world (Curitiba in Brazil) which provides the world with
a model in how to integrate sustainable transport considerations into
business development, road infrastructure development, and local
community development.
Abstract: The trend of growing density on chips has increases not
only the temperature in chips but also the gradient of the temperature
depending on locations. In this paper, we propose the balanced skew
tree generation technique for minimizing the clock skew that is
affected by the temperature gradients on chips. We calculate the
interconnect delay using Elmore delay equation, and find out the
optimal balanced clock tree by modifying the clock trees generated
through the Deferred Merge Embedding(DME) algorithm. The
experimental results show that the distance variance of clock insertion
points with and without considering the temperature gradient can be
lowered below 54% and we confirm that the skew is remarkably
decreased after applying the proposed technique.
Abstract: In the present study, development of salbutamol
sulphate nanoparticles that adhere to gastric mucus was investigated.
Salbutamol sulphate has low bioavailability due to short transit time in
gastric. It also has a positive surface charge that provides hurdles to be
encapsulated by the positively strong mucoadhesive polymer of
chitosan. To overcome the difficulties, the surface charge of active
ingredient was modified using several nonionic and anionic
stomach-specific polymers. The nanoparticles were prepared using
ionotropic gelation technique. The evaluation involved determination
of particle size, zeta potential, entrapment efficiency, in vitro drug
release and in vitro mucoadhesion test. Results exhibited that the use
of anionic alginate polymer was more satisfactory than that of
nonionic polymer. Characteristics of the particles was nano-size, high
encapsulation efficiency, fulfilled the drug release requirements and
adhesive towards stomach for around 11 hours. This result shows that
the salbutamol sulphate nanoparticles can be utilized for improvement
its delivery.