Abstract: Internal controls of accounting are an essential
business function for a growth-oriented organization, and include the
elements of risk assessment, information communications and even
employees' roles and responsibilities. Internal controls of accounting
systems are designed to protect a company from fraud, abuse and
inaccurate data recording and help organizations keep track of
essential financial activities. Internal controls of accounting provide a
streamlined solution for organizing all accounting procedures and
ensuring that the accounting cycle is completed consistently and
successfully. Implementing a formal Accounting Procedures Manual
for the organization allows the financial department to facilitate
several processes and maintain rigorous standards. Internal controls
also allow organizations to keep detailed records, manage and
organize important financial transactions and set a high standard for
the organization's financial management structure and protocols. A
well-implemented system also reduces the risk of accounting errors
and abuse. A well-implemented controls system allows a company's
financial managers to regulate and streamline all functions of the
accounting department. Internal controls of accounting can be set up
for every area to track deposits, monitor check handling, keep track
of creditor accounts, and even assess budgets and financial statements
on an ongoing basis. Setting up an effective accounting system to
monitor accounting reports, analyze records and protect sensitive
financial information also can help a company set clear goals and
make accurate projections. Creating efficient accounting processes
allows an organization to set specific policies and protocols on
accounting procedures, and reach its financial objectives on a regular
basis. Internal accounting controls can help keep track of such areas
as cash-receipt recording, payroll management, appropriate recording
of grants and gifts, cash disbursements by authorized personnel, and
the recording of assets. These systems also can take into account any
government regulations and requirements for financial reporting.
Abstract: The effect of wood vinegar, entomopathogenic
nematodes ((Steinernema thailandensis n. sp.) and fermented organic
substances from four plants such as: Derris elliptica Roxb, Stemona
tuberosa Lour, Tinospora crispa Mier and Azadirachta indica J. were
tested on the five varieties of sweetpotato with potential for
bioethanol production ie. Taiwan, China, PROC No.65-16, Phichit
166-5, and Phichit 129-6. The experimental plots were located at
Faculty of Agriculture, Natural Resources and Environment,
Naresuan University, Phitsanulok, Thailand. The aim of this study
was to compare the efficiency of the five treatments for growth, yield
and insect infestation on the five varieties of sweetpotato. Treatment
with entomopathogenic nematodes gave the highest average weight
of sweetpotato tubers (1.3 kg/tuber), followed by wood vinegar,
fermented organic substances and mixed treatment with yields of
0.88, 0.46 and 0.43 kg/tuber, respectively. Also the
entomopathogenic nematode treatment gave significantly higher
average width and length of sweet potato (9.82 cm and 9.45 cm,
respectively). Additionally, the entomopathogenic nematode
provided the best control of insect infestation on sweetpotato leaves
and tubers. Comparison among the varieties of sweetpotato, PROC
NO.65-16 showed the highest weight and length. However, Phichit
129-6 gave significantly higher weight of 0.94 kg/tuber. Lastly, the
lowest sweet potato weevil infestation on leaves and tubers occurred
on Taiwan and Phichit 129-6.
Abstract: SEMG (Surface Electromyogram) is one of the
bio-signals and is generated from the muscle. And there are many
research results that use forearm EMG to detect hand motions. In this
paper, we will talk about our developed the robot hand system that can
control grasping power by SEMG. In our system, we suppose that
muscle power is proportional to the amplitude of SEMG. The power is
estimated and the grip power of a robot hand is able to be controlled
using estimated muscle power in our system. In addition, to perform a
more precise control can be considered to build a closed loop feedback
system as an object to a subject to pressure from the edge of hand. Our
objectives of this study are the development of a method that makes
perfect detection of the hand grip force possible using SEMG patterns,
and applying this method to the man-machine interface.
Abstract: An Artificial Neural Network based modeling
technique has been used to study the influence of different
combinations of meteorological parameters on evaporation from a
reservoir. The data set used is taken from an earlier reported study.
Several input combination were tried so as to find out the importance
of different input parameters in predicting the evaporation. The
prediction accuracy of Artificial Neural Network has also been
compared with the accuracy of linear regression for predicting
evaporation. The comparison demonstrated superior performance of
Artificial Neural Network over linear regression approach. The
findings of the study also revealed the requirement of all input
parameters considered together, instead of individual parameters
taken one at a time as reported in earlier studies, in predicting the
evaporation. The highest correlation coefficient (0.960) along with
lowest root mean square error (0.865) was obtained with the input
combination of air temperature, wind speed, sunshine hours and
mean relative humidity. A graph between the actual and predicted
values of evaporation suggests that most of the values lie within a
scatter of ±15% with all input parameters. The findings of this study
suggest the usefulness of ANN technique in predicting the
evaporation losses from reservoirs.
Abstract: An economic operation scheduling problem of a
hydro-thermal power generation system has been properly solved by
the proposed multipath adaptive tabu search algorithm (MATS). Four
reservoirs with their own hydro plants and another one thermal plant
are integrated to be a studied system used to formulate the objective
function under complicated constraints, eg water managements,
power balance and thermal generator limits. MATS with four subsearch
units (ATSs) and two stages of discarding mechanism (DM),
has been setting and trying to solve the problem through 25 trials
under function evaluation criterion. It is shown that MATS can
provide superior results with respect to single ATS and other
previous methods, genetic algorithms (GA) and differential evolution
(DE).
Abstract: Intelligent deep-drawing is an instrumental research field in sheet metal forming. A set of 28 different experimental data have been employed in this paper, investigating the roles of die radius, punch radius, friction coefficients and drawing ratios for axisymmetric workpieces deep drawing. This paper focuses an evolutionary neural network, specifically, error back propagation in collaboration with genetic algorithm. The neural network encompasses a number of different functional nodes defined through the established principles. The input parameters, i.e., punch radii, die radii, friction coefficients and drawing ratios are set to the network; thereafter, the material outputs at two critical points are accurately calculated. The output of the network is used to establish the best parameters leading to the most uniform thickness in the product via the genetic algorithm. This research achieved satisfactory results based on demonstration of neural networks.
Abstract: In parallel, broadcasting has changed rapidly with the
changing of the world at the same area. Broadcasting is also
influenced and reshaped in terms of the emergence of new
communication technologies. These developments have resulted a lot
of economic and social consequences. The most important
consequences of these results are those of the powers of the
governments to control over the means of communication and control
mechanisms related to the descriptions of the new issues. For this
purpose, autonomous and independent regulatory bodies have been
established by the state. One of these regulatory bodies is the Radio
and Television Supreme Council, which to be established in 1994,
with the Code no 3984. Today’s Radio and Television Supreme
Council which is responsible for the regulation of the radio and
television broadcasts all across Turkey has an important and effective
position as autonomous and independent regulatory body. The Radio
and Television Supreme Council acts as being a remarkable organizer
for a sensitive area of radio and television broadcasting on one hand,
and the area of democratic, liberal and keep in mind the concept of
the public interest by putting certain principles for the functioning of
the Board control, in the context of media policy as one of the central
organs, on the other hand.
In this study, the role of the Radio and Television Supreme
Council is examined in accordance with the Code no 3894 in order to
control over the communication and control mechanisms as well as
the examination of the changes in the duties of the Code No. 6112,
dated 2011.
Abstract: Modern information and communication technologies
offer a variety of support options for the efficient handling of
customer relationships. CRM systems have been developed, which
are designed to support the processes in the areas of marketing, sales
and service. Along with technological progress, CRM systems are
constantly changing, i.e. the systems are continually enhanced by
new functions. However, not all functions are suitable for every
company because of different frameworks and business processes. In
this context the question arises whether or not CRM systems are
widely used in Austrian companies and which business processes are
most frequently supported by CRM systems. This paper aims to shed
light on the popularity of CRM systems in Austrian companies in
general and the use of different functions to support their daily
business. First of all, the paper provides a theoretical overview of the
structure of modern CRM systems and proposes a categorization of
currently available software functionality for collaborative,
operational and analytical CRM processes, which provides the
theoretical background for the empirical study. Apart from these
theoretical considerations, the paper presents the empirical results of
a field survey on the use of CRM systems in Austrian companies and
analyzes its findings.
Abstract: Recently, several designs of single fed circularly
polarized microstrip antennas have been studied. Relatively, a few
designs for achieving circular polarization using triangular microstrip
antenna are available. Typically existing design of single fed
circularly polarized triangular microstrip antennas include the use of
equilateral triangular patch with a slit or a horizontal slot on the patch
or addition a narrow band stub on the edge or a vertex of triangular
patch.
In other word, with using a narrow band tune stub on middle of an
edge of triangle causes of facility to compensate the possible
fabrication error and substrate materials with easier adjusting the
tuner stub length. Even though disadvantages of this method is very
long of stub (approximate 1/3 length of triangle edge). In this paper,
instead of narrow band stub, a wide band stub has been applied,
therefore the length of stub by this method has been decreased
around 1/10 edge of triangle in addition changing the aperture angle
of stub, provides more facility for designing and producing circular
polarization wave.
Abstract: A data warehouse (DW) is a system which has value and role for decision-making by querying. Queries to DW are critical regarding to their complexity and length. They often access millions of tuples, and involve joins between relations and aggregations. Materialized views are able to provide the better performance for DW queries. However, these views have maintenance cost, so materialization of all views is not possible. An important challenge of DW environment is materialized view selection because we have to realize the trade-off between performance and view maintenance cost. Therefore, in this paper, we introduce a new approach aimed at solve this challenge based on Two-Phase Optimization (2PO), which is a combination of Simulated Annealing (SA) and Iterative Improvement (II), with the use of Multiple View Processing Plan (MVPP). Our experiments show that our method provides a further improvement in term of query processing cost and view maintenance cost.
Abstract: With the exponential growth of networked system and
application such as eCommerce, the demand for effective internet
security is increasing. Cryptology is the science and study of systems
for secret communication. It consists of two complementary fields of
study: cryptography and cryptanalysis. The application of genetic
algorithms in the cryptanalysis of knapsack ciphers is suggested by
Spillman [7]. In order to improve the efficiency of genetic algorithm
attack on knapsack cipher, the previously published attack was
enhanced and re-implemented with variation of initial assumptions
and results are compared with Spillman results. The experimental
result of research indicates that the efficiency of genetic algorithm
attack on knapsack cipher can be improved with variation of initial
assumption.
Abstract: Fisheries management all around the world is
hampered by the lack, or poor quality, of critical data on fish
resources and fishing operations. The main reasons for the chronic
inability to collect good quality data during fishing operations is the
culture of secrecy common among fishers and the lack of modern
data gathering technology onboard most fishing vessels. In response,
OLRAC-SPS, a South African company, developed fisheries datalogging
software (eLog in short) and named it Olrac. The Olrac eLog
solution is capable of collecting, analysing, plotting, mapping,
reporting, tracing and transmitting all data related to fishing
operations. Olrac can be used by skippers, fleet/company managers,
offshore mariculture farmers, scientists, observers, compliance
inspectors and fisheries management authorities. The authors believe
that using eLog onboard fishing vessels has the potential to
revolutionise the entire process of data collection and reporting
during fishing operations and, if properly deployed and utilised,
could transform the entire commercial fleet to a provider of good
quality data and forever change the way fish resources are managed.
In addition it will make it possible to trace catches back to the actual
individual fishing operation, to improve fishing efficiency and to
dramatically improve control of fishing operations and enforcement
of fishing regulations.
Abstract: Irradiated material is a typical example of a complex
system with nonlinear coupling between its elements. During
irradiation the radiation damage is developed and this development
has bifurcations and qualitatively different kinds of behavior.
The accumulation of primary defects in irradiated crystals is
considered in frame work of nonlinear evolution of complex system.
The thermo-concentration nonlinear feedback is carried out as a
mechanism of self-oscillation development.
It is shown that there are two ways of the defect density evolution
under stationary irradiation. The first is the accumulation of defects;
defect density monotonically grows and tends to its stationary state
for some system parameters. Another way that takes place for
opportune parameters is the development of self-oscillations of the
defect density.
The stationary state, its stability and type are found. The
bifurcation values of parameters (environment temperature, defect
generation rate, etc.) are obtained. The frequency of the selfoscillation
and the conditions of their development is found and
rated. It is shown that defect density, heat fluxes and temperature
during self-oscillations can reach much higher values than the
expected steady-state values. It can lead to a change of typical
operation and an accident, e.g. for nuclear equipment.
Abstract: Water hyacinth has been used in aquatic systems for
wastewater purification in many years worldwide. The role of water
hyacinth (Eichhornia crassipes) species in polishing nitrate and
phosphorus concentration from municipal wastewater treatment plant
effluent by phytoremediation method was evaluated. The objective
of this project is to determine the removal efficiency of water
hyacinth in polishing nitrate and phosphorus, as well as chemical
oxygen demand (COD) and ammonia. Water hyacinth is considered
as the most efficient aquatic plant used in removing vast range of
pollutants such as organic matters, nutrients and heavy metals. Water
hyacinth, also referred as macrophytes, were cultivated in the
treatment house in a reactor tank of approximately 90(L) x 40(W) x
25(H) in dimension and built with three compartments. Three water
hyacinths were placed in each compartments and water sample in
each compartment were collected in every two days. The plant
observation was conducted by weight measurement, plant uptake and
new young shoot development. Water hyacinth effectively removed
approximately 49% of COD, 81% of ammonia, 67% of phosphorus
and 92% of nitrate. It also showed significant growth rate at starting
from day 6 with 0.33 shoot/day and they kept developing up to 0.38
shoot/day at the end of day 24. From the studies conducted, it was
proved that water hyacinth is capable of polishing the effluent of
municipal wastewater which contains undesirable amount of nitrate
and phosphorus concentration.
Abstract: Collaborative working environments for distance
education can be considered as a more generic form of contemporary
remote labs. At present, the majority of existing real laboratories are
not constructed to allow the involved participants to collaborate in
real time. To make this revolutionary learning environment possible
we must allow the different users to carry out an experiment
simultaneously. In recent times, multi-user environments are
successfully applied in many applications such as air traffic control
systems, team-oriented military systems, chat-text tools, multi-player
games etc. Thus, understanding the ideas and techniques behind these
systems could be of great importance in the contribution of ideas to
our e-learning environment for collaborative working. In this
investigation, collaborative working environments from theoretical
and practical perspectives are considered in order to build an
effective collaborative real laboratory, which allows two students or
more to conduct remote experiments at the same time as a team. In
order to achieve this goal, we have implemented distributed system
architecture, enabling students to obtain an automated help by either
a human tutor or a rule-based e-tutor.
Abstract: A new digital watermarking technique for images that
are sensitive to blocking artifacts is presented. Experimental results
show that the proposed MDCT based approach produces highly
imperceptible watermarked images and is robust to attacks such as
compression, noise, filtering and geometric transformations. The
proposed MDCT watermarking technique is applied to fingerprints
for ensuring security. The face image and demographic text data of
an individual are used as multiple watermarks. An AFIS system was
used to quantitatively evaluate the matching performance of the
MDCT-based watermarked fingerprint. The high fingerprint
matching scores show that the MDCT approach is resilient to
blocking artifacts. The quality of the extracted face and extracted text
images was computed using two human visual system metrics and
the results show that the image quality was high.
Abstract: Quality of Service (QoS) Routing aims to find path between source and destination satisfying the QoS requirements which efficiently using the network resources and underlying routing algorithm and to fmd low-cost paths that satisfy given QoS constraints. One of the key issues in providing end-to-end QoS guarantees in packet networks is determining feasible path that satisfies a number of QoS constraints. We present a Optimized Multi- Constrained Routing (OMCR) algorithm for the computation of constrained paths for QoS routing in computer networks. OMCR applies distance vector to construct a shortest path for each destination with reference to a given optimization metric, from which a set of feasible paths are derived at each node. OMCR is able to fmd feasible paths as well as optimize the utilization of network resources. OMCR operates with the hop-by-hop, connectionless routing model in IP Internet and does not create any loops while fmding the feasible paths. Nodes running OMCR not necessarily maintaining global view of network state such as topology, resource information and routing updates are sent only to neighboring nodes whereas its counterpart link-state routing method depend on complete network state for constrained path computation and that incurs excessive communication overhead.
Abstract: Circle grid space filling plate is a flow conditioner with a fractal pattern and used to eliminate turbulence originating from pipe fittings in experimental fluid flow applications. In this paper, steady state, incompressible, swirling turbulent flow through circle grid space filling plate has been studied. The solution and the analysis were carried out using finite volume CFD solver FLUENT 6.2. Three turbulence models were used in the numerical investigation and their results were compared with the pressure drop correlation of BS EN ISO 5167-2:2003. The turbulence models investigated here are the standard k-ε, realizable k-ε, and the Reynolds Stress Model (RSM). The results showed that the RSM model gave the best agreement with the ISO pressure drop correlation. The effects of circle grids space filling plate thickness and Reynolds number on the flow characteristics have been investigated as well.
Abstract: The development of shape and size of a crack in a
pressure vessel under uniaxial and biaxial loadings is important in
fitness-for-service evaluations such as leak-before-break. In this
work finite element modelling was used to evaluate the mean stress
and the J-integral around a front of a surface-breaking crack. A
procedure on the basis of ductile tearing resistance curves of high and
low constrained fracture mechanics geometries was developed to
estimate the amount of ductile crack extension for surface-breaking
cracks and to show the evolution of the initial crack shape. The
results showed non-uniform constraint levels and crack driving forces
around the crack front at large deformation levels. It was also shown
that initially semi-elliptical surface cracks under biaxial load
developed higher constraint levels around the crack front than in
uniaxial tension. However similar crack shapes were observed with
more extensions associated with cracks under biaxial loading.
Abstract: Simultaneous transient conduction and radiation heat
transfer with heat generation is investigated. Analysis is carried out
for both steady and unsteady situations. two-dimensional gray
cylindrical enclosure with an absorbing, emitting, and isotropically
scattering medium is considered. Enclosure boundaries are assumed
at specified temperatures. The heat generation rate is considered
uniform and constant throughout the medium. The lattice Boltzmann
method (LBM) was used to solve the energy equation of a transient
conduction-radiation heat transfer problem. The control volume finite
element method (CVFEM) was used to compute the radiative
information. To study the compatibility of the LBM for the energy
equation and the CVFEM for the radiative transfer equation, transient
conduction and radiation heat transfer problems in 2-D cylindrical
geometries were considered. In order to establish the suitability of the
LBM, the energy equation of the present problem was also solved
using the the finite difference method (FDM) of the computational
fluid dynamics. The CVFEM used in the radiative heat transfer was
employed to compute the radiative information required for the
solution of the energy equation using the LBM or the FDM (of the
CFD). To study the compatibility and suitability of the LBM for the
solution of energy equation and the CVFEM for the radiative
information, results were analyzed for the effects of various
parameters such as the boundary emissivity. The results of the LBMCVFEM
combination were found to be in excellent agreement with
the FDM-CVFEM combination. The number of iterations and the
steady state temperature in both of the combinations were found
comparable. Results are found for situations with and without heat
generation. Heat generation is found to have significant bearing on
temperature distribution.