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: In deregulated operating regime power system security is an issue that needs due thoughtfulness from researchers in the horizon of unbundling of generation and transmission. Electric power systems are exposed to various contingencies. Network contingencies often contribute to overloading of branches, violation of voltages and also leading to problems of security/stability. To maintain the security of the systems, it is desirable to estimate the effect of contingencies and pertinent control measurement can be taken on to improve the system security. This paper presents the application of particle swarm optimization algorithm to find the optimal location of multi type FACTS devices in a power system in order to eliminate or alleviate the line over loads. The optimizations are performed on the parameters, namely the location of the devices, their types, their settings and installation cost of FACTS devices for single and multiple contingencies. TCSC, SVC and UPFC are considered and modeled for steady state analysis. The selection of UPFC and TCSC suitable location uses the criteria on the basis of improved system security. The effectiveness of the proposed method is tested for IEEE 6 bus and IEEE 30 bus test systems.
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: A new algorithm called Character-Comparison to
Character-Access (CCCA) is developed to test the effect of both: 1)
converting character-comparison and number-comparison into
character-access and 2) the starting point of checking on the
performance of the checking operation in string searching. An
experiment is performed; the results are compared with five
algorithms, namely, Naive, BM, Inf_Suf_Pref, Raita, and Circle.
With the CCCA algorithm, the results suggest that the evaluation
criteria of the average number of comparisons are improved up to
74.0%. Furthermore, the results suggest that the clock time required
by the other algorithms is improved in range from 28% to 68% by the
new CCCA algorithm
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: With a rapid growth in 3D graphics technology over the last few years, people are desired to see more flexible reacting motions of a biped in animations. In particular, it is impossible to anticipate all reacting motions of a biped while facing a perturbation. In this paper, we propose a three-level tracking method for animating a 3D humanoid character. First, we take the laws of physics into account to attach physical attributes, such as mass, gravity, friction, collision, contact, and torque, to bones and joints of a character. The next step is to employ PD controller to follow a reference motion as closely as possible. Once the character cannot tolerate a strong perturbation to prevent itself from falling down, we are capable of tracking a desirable falling-down action to avoid any falling condition inaccuracy. From the experimental results, we demonstrate the effectiveness and flexibility of the proposed method in comparison with conventional data-driven approaches.
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: In-situ chemical oxidation (ISCO) has been widely
used for source zone remediation of Dense Nonaqueous Phase
Liquids (DNAPLs) in subsurface environments. DNAPL source
zones for karst aquifers are generally located in epikarst where the
DNAPL mass is trapped either in karst soil or at the regolith contact
with carbonate bedrock. This study aims to investigate the
performance of oxidation of residual trichloroethylene found in such
environments by potassium permanganate. Batch and flow cell
experiments were conducted to determine the kinetics and the mass
removal rate of TCE. pH change, Cl production, TCE and MnO4
destruction were monitored routinely during experiments. Nonreactive
tracer tests were also conducted prior and after the oxidation
process to determine the influence of oxidation on flow conditions.
The results show that oxidant consumption rate of the calcareous
epikarst soil was significant and the oxidant demand was determined
to be 20 g KMnO4/kg soil. Oxidation rate of residual TCE (1.26x10-3
s-1) was faster than the oxidant consumption rate of the soil (2.54 -
2.92x10-4 s-1) at only high oxidant concentrations (> 40 mM
KMnO4). Half life of TCE oxidation ranged from 7.9 to 10.7 min.
Although highly significant fraction of residual TCE mass in the
system was destroyed by permanganate oxidation, TCE
concentration in the effluent remained above its MCL. Flow
interruption tests indicate that efficiency of ISCO was limited by the
rate of TCE dissolution and the rate-limited desorption of TCE. The
residence time and the initial concentration of the oxidant in the
source zone also controlled the efficiency of ISCO in epikarst.
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: Time-Cost Optimization "TCO" is one of the greatest challenges in construction project planning and control, since the optimization of either time or cost, would usually be at the expense of the other. Since there is a hidden trade-off relationship between project and cost, it might be difficult to predict whether the total cost would increase or decrease as a result of the schedule compression. Recently third dimension in trade-off analysis is taken into consideration that is quality of the projects. Few of the existing algorithms are applied in a case of construction project with threedimensional trade-off analysis, Time-Cost-Quality relationships. The objective of this paper is to presents the development of a practical software system; that named Automatic Multi-objective Typical Construction Resource Optimization System "AMTCROS". This system incorporates the basic concepts of Line Of Balance "LOB" and Critical Path Method "CPM" in a multi-objective Genetic Algorithms "GAs" model. The main objective of this system is to provide a practical support for typical construction planners who need to optimize resource utilization in order to minimize project cost and duration while maximizing its quality simultaneously. The application of these research developments in planning the typical construction projects holds a strong promise to: 1) Increase the efficiency of resource use in typical construction projects; 2) Reduce construction duration period; 3) Minimize construction cost (direct cost plus indirect cost); and 4) Improve the quality of newly construction projects. A general description of the proposed software for the Time-Cost-Quality Trade-Off "TCQTO" is presented. The main inputs and outputs of the proposed software are outlined. The main subroutines and the inference engine of this software are detailed. The complexity analysis of the software is discussed. In addition, the verification, and complexity of the proposed software are proved and tested using a real case study.
Abstract: Yogyakarta, as the capital city of Yogyakarta Province, has important roles in various sectors that require good provision of public transportation system. Ideally, a good transportation system should be able to accommodate the amount of travel demand. This research attempts to develop a trip generation model to predict the number of public transport passenger in Yogyakarta city. The model is built by using multiple linear regression analysis, which establishes relationship between trip number and socioeconomic attributes. The data consist of primary and secondary data. Primary data was collected by conducting household surveys which randomly selected. The resulted model is further applied to evaluate the existing TransJogja, a new Bus Rapid Transit system serves Yogyakarta and surrounding cities, shelters.
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: As the advancement of technology, online shopping channel develops rapidly in recent years. According to the report of Taiwan Network Information Center, there are almost eighty percents of internet population shopping in online channel. Synthesizing insights from the previous research, this study develops the conceptual model to integrate Theory of Perceived Risk (TPR) and Technology Acceptance Model (TAM) to apply in online shopping. Using data collected from 637 respondents from online survey website, we use structural equation modeling to test measurement and structural models. The results suggest the need for consideration of perceived risk as an antecedent in the Technology Acceptance Model. The limitations and implications are discussed.
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: The optimal control is one of the possible controllers
for a dynamic system, having a linear quadratic regulator and using
the Pontryagin-s principle or the dynamic programming method .
Stochastic disturbances may affect the coefficients (multiplicative
disturbances) or the equations (additive disturbances), provided that
the shocks are not too great . Nevertheless, this approach encounters
difficulties when uncertainties are very important or when the probability
calculus is of no help with very imprecise data. The fuzzy
logic contributes to a pragmatic solution of such a problem since it
operates on fuzzy numbers. A fuzzy controller acts as an artificial
decision maker that operates in a closed-loop system in real time.
This contribution seeks to explore the tracking problem and control
of dynamic macroeconomic models using a fuzzy learning algorithm.
A two inputs - single output (TISO) fuzzy model is applied to the
linear fluctuation model of Phillips and to the nonlinear growth model
of Goodwin.
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.