Abstract: This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.
Abstract: The problem of robust disturbance rejection (RDR) using a proportional state feedback controller is studied for the case of Left Invertible MIMO generalized state space linear systems with nonlinear uncertain structure. Sufficient conditions for the problem to have a solution are established. The set of all proportional feedback controllers solving the problem subject to these conditions is analytically determined.
Abstract: Three strains of Vibrio parahaemolyticus (690, BCRC
13023 and BCRC 13025) implicated in food poisoning outbreaks in
Taiwan were subjected to acid adaptation at pH 5.5 for 90 min. The
growth behaviors of acid-adapted and non-adapted V.
parahaemolyticus in the media supplemented with various nitrogen
and carbon sources were investigated. The effects of acid adaptation
on the thermostable direct hemolysin (TDH) secretion and fatty acid
profiles of V. parahaemolyticus were also examined. Results showed
that acid-adapted and non-adapted V. parahaemolyticus 690, BCRC
13023 and BCRC 13025 grew similarly in TSB-3% NaCl and basal
media supplemented with various carbon and nitrogen sources during
incubation period. Higher TDH secretion was noted with V.
parahaemolyticus 690 among the three strains. However, acid-adapted
strains produced less amounts of TDH than non-adapted strains when
they were grown in TSB-3% NaCl. Additionally, acid adaptation
increased the ratio of SFA/USFA in cells of V. parahaemolyticus
strains.
Abstract: One of the main research directions in CAD/CAM
machining area is the reducing of machining time.
The feedrate scheduling is one of the advanced techniques that
allows keeping constant the uncut chip area and as sequel to keep
constant the main cutting force. They are two main ways for feedrate
optimization. The first consists in the cutting force monitoring, which
presumes to use complex equipment for the force measurement and
after this, to set the feedrate regarding the cutting force variation. The
second way is to optimize the feedrate by keeping constant the
material removal rate regarding the cutting conditions.
In this paper there is proposed a new approach using an extended
database that replaces the system model.
The feedrate scheduling is determined based on the identification
of the reconfigurable machine tool, and the feed value determination
regarding the uncut chip section area, the contact length between tool
and blank and also regarding the geometrical roughness.
The first stage consists in the blank and tool monitoring for the
determination of actual profiles. The next stage is the determination
of programmed tool path that allows obtaining the piece target
profile.
The graphic representation environment models the tool and blank
regions and, after this, the tool model is positioned regarding the
blank model according to the programmed tool path. For each of
these positions the geometrical roughness value, the uncut chip area
and the contact length between tool and blank are calculated. Each of
these parameters are compared with the admissible values and
according to the result the feed value is established.
We can consider that this approach has the following advantages:
in case of complex cutting processes the prediction of cutting force is
possible; there is considered the real cutting profile which has
deviations from the theoretical profile; the blank-tool contact length
limitation is possible; it is possible to correct the programmed tool
path so that the target profile can be obtained.
Applying this method, there are obtained data sets which allow the
feedrate scheduling so that the uncut chip area is constant and, as a
result, the cutting force is constant, which allows to use more
efficiently the machine tool and to obtain the reduction of machining
time.
Abstract: This paper proposes a new technique for improving
the efficiency of software testing, which is based on a conventional
attempt to reduce test cases that have to be tested for any given
software. The approach utilizes the advantage of Regression Testing
where fewer test cases would lessen time consumption of the testing
as a whole. The technique also offers a means to perform test case
generation automatically. Compared to one of the techniques in the
literature where the tester has no option but to perform the test case
generation manually, the proposed technique provides a better
option. As for the test cases reduction, the technique uses simple
algebraic conditions to assign fixed values to variables (Maximum,
minimum and constant variables). By doing this, the variables values
would be limited within a definite range, resulting in fewer numbers
of possible test cases to process. The technique can also be used in
program loops and arrays.
Abstract: The main purpose of this study was to determine the predictors of academic achievement of student Information and Communications Technologies (ICT) teachers with different learning styles. Participants were 148 student ICT teachers from Ankara University. Participants were asked to fill out a personal information sheet, the Turkish version of Kolb-s Learning Style Inventory, Weinstein-s Learning and Study Strategies Inventory, Schommer's Epistemological Beliefs Questionnaire, and Eysenck-s Personality Questionnaire. Stepwise regression analyses showed that the statistically significant predictors of the academic achievement of the accommodators were attitudes and high school GPAs; of the divergers was anxiety; of the convergers were gender, epistemological beliefs, and motivation; and of the assimilators were gender, personality, and test strategies. Implications for ICT teaching-learning processes and teacher education are discussed.
Abstract: Subgrade moisture content varies with environmental and soil conditions and has significant influence on pavement performance. Therefore, it is important to establish realistic estimates of expected subgrade moisture contents to account for the effects of this variable on predicted pavement performance during the design stage properly. The initial boundary soil suction profile for a given pavement is a critical factor in determining expected moisture variations in the subgrade for given pavement and climatic and soil conditions. Several numerical models have been developed for predicting water and solute transport in saturated and unsaturated subgrade soils. Soil hydraulic properties are required for quantitatively describing water and chemical transport processes in soils by the numerical models. The required hydraulic properties are hydraulic conductivity, water diffusivity, and specific water capacity. The objective of this paper was to determine isothermal moisture profiles in a soil fill and predict the soil moisture movement above the ground water table using a simple one-dimensional finite difference model.
Abstract: Thermal behavior of fuel channel under loss of coolant accident (LOCA) is a major concern for nuclear reactor safety. LOCA along with failure of emergency cooling water system (ECC) may leads to mechanical deformations like sagging and ballooning. In order to understand the phenomenon an experiment has been carried out using 19 pin fuel element simulator. Main purpose of the experiment was to trace temperature profiles over the pressure tube, calandria tube and clad tubes of Indian Pressurized Heavy Water Reactor (IPHWR) under symmetrical and asymmetrical heat-up conditions. For simulating the fully voided scenario, symmetrical heating of pressure was carried out by injecting 13.2 KW (2 % of nominal power) to all the 19 pins and the temperatures of pressure tube, calandria tube and clad tubes were measured. During symmetrical heating the sagging of fuel channel was initiated at 460 °C and the highest temperature attained by PT was 650 °C . The decay heat from clad tubes was dissipated to moderator mainly by radiation and natural convection. The highest temperature of 680 °C was observed over the outer ring of clad tubes of fuel simulator. Again, to simulate partially voided condition, asymmetrical heating of pressure was carried out by supplying 8.0 kW power to upper 8 pins of fuel simulator and temperature profiles were measured. Along the circumference of pressure tube (PT) the highest temperature difference of 320 °C was observed, which highlights the magnitude of thermal stresses under partially voided conditions.
Abstract: The autonomous mobile robot was designed and implemented which was capable of navigating in the industrial environments and did a job of picking objects from variable height and delivering it to another location following a predefined trajectory. In developing country like Bangladesh industrial robotics is not very prevalent yet, due to the high installation cost. The objective of this project was to develop an autonomous mobile robot for industrial application using the available resources in the local market at lower manufacturing cost. The mechanical system of the robot was comprised of locomotion, gripping and elevation system. Grippers were designed to grip objects of a predefined shape. Cartesian elevation system was designed for vertical movement of the gripper. PIC18F452 microcontroller was the brain of the control system. The prototype autonomous robot was fabricated for relatively lower load than the industry and the performance was tested in a virtual industrial environment created within the laboratory to realize the effectiveness.
Abstract: Simplified coupled engine block-crankshaft models
based on beam theory provide an efficient substitute to engine
simulation in the design process. These models require accurate
definition of the main bearing stiffness. In this paper, an investigation
of this stiffness is presented. The clearance effect is studied using a
smooth bearing model. It is manifested for low shaft displacement.
The hydrodynamic assessment model shows that the oil film has no
stiffness for low loads and it is infinitely rigid for important loads.
The deformation stiffness is determined using a suitable finite
elements model based on real CADs. As a result, a main bearing
behaviour law is proposed. This behaviour law takes into account the
clearance, the hydrodynamic sustention and the deformation stiffness.
It ensures properly the transition from the configuration low rigidity
to the configuration high rigidity.
Abstract: Fixed-point simulation results are used for the performance measure of inverting matrices using a reconfigurable processing element. Matrices are inverted using the Cholesky decomposition algorithm. The reconfigurable processing element is capable of all required mathematical operations. The fixed-point word length analysis is based on simulations of different condition numbers and different matrix sizes.
Abstract: Skin color is an important visual cue for computer
vision systems involving human users. In this paper we combine skin
color and optical flow for detection and tracking of skin regions. We
apply these techniques to gesture recognition with encouraging
results. We propose a novel skin similarity measure. For grouping
detected skin regions we propose a novel skin region grouping
mechanism. The proposed techniques work with any number of skin
regions making them suitable for a multiuser scenario.
Abstract: The purpose of study is to demonstrate how the characteristics of technology and the process required for development of technology affect technology transfer from public organisations to industry on the technology level. In addition, using the advantage of the analytic level and the novel means of measuring technology convergence, we examine the characteristics of converging technologies as compared to non-converging technologies in technology transfer process. In sum, our study finds that a technology from the public sector is likely to be transferred when its readiness level is closer to generation of profit, when its stage of life cycle is early and when its economic values is high. Our findings also show that converging technologies are less likely to be transferred.
Abstract: The aim of this study was to investigate the effects of
supplementing the diluent of roosters' semen with different levels of
olive oil on motility, viability, morphology and acrosome integrity of
chicken spermatozoa after in vitro storage for up to 72 h. Semen was
collected from 60 White Layer males (62 wk of age) kept in
separated floor pens and randomly divided into six treatment groups
(10 males in each group). Experimental groups were as follows: T1
:fresh semen, T2 : semen extended 1:1 with Al – Daraji 2 diluent
(AD2D) alone, T3 – T6 :semen samples extended 1:1 with AD2D
supplemented with 2 ml, 4 ml, 6 ml or 8 ml of olive oil / 100 ml of
diluent, respectively. Semen samples were then stored at 5 °C for 24
h, 48 h or 72 h. There was a clear influence of diluent
supplementation with olive oil on the spermatozoa motility profile;
olive oil groups (T3, T4, T5 and T6) recorded the highest scores of
mass activity and individual motility during all storage periods
compared to T1 and T2 groups. In addition, the inclusion of olive oil
into semen diluent (T3, T4, T5 and T6) gave significantly higher
percentages of viable spermatozoa, normal morphologically
spermatozoa and intact acrosomes irrespective of storage period.
These results clearly show that supplementation the diluent of
roosters' semen with olive oil can improve semen quality when
semen samples in vitro stored at 5 °C for up to 72 h.
Abstract: The aim of this research is to evaluate surface
roughness and develop a multiple regression model for surface roughness as a function of cutting parameters during the turning of
flame hardened medium carbon steel with TiN-Al2O3-TiCN coated inserts. An experimental plan of work and signal-to-noise ratio (S/N)
were used to relate the influence of turning parameters to the
workpiece surface finish utilizing Taguchi methodology. The effects
of turning parameters were studied by using the analysis of variance (ANOVA) method. Evaluated parameters were feed, cutting speed,
and depth of cut. It was found that the most significant interaction among the considered turning parameters was between depth of cut and feed. The average surface roughness (Ra) resulted by TiN-Al2O3-
TiCN coated inserts was about 2.44 μm and minimum value was 0.74 μm. In addition, the regression model was able to predict values for surface roughness in comparison with experimental values within
reasonable limit.
Abstract: The recent drive for use of performance-based methodologies in design and assessment of structures in seismic areas has significantly increased the demand for the development of reliable nonlinear inelastic static pushover analysis tools. As a result, the adaptive pushover methods have been developed during the last decade, which unlike their conventional pushover counterparts, feature the ability to account for the effect that higher modes of vibration and progressive stiffness degradation might have on the distribution of seismic storey forces. Even in advanced pushover methods, little attention has been paid to the Unsymmetric structures. This study evaluates the seismic demands for three dimensional Unsymmetric-Plan buildings determined by the Displacement-based Adaptive Pushover (DAP) analysis, which has been introduced by Antoniou and Pinho [2004]. The capability of DAP procedure in capturing the torsional effects due to the irregularities of the structures, is investigated by comparing its estimates to the exact results, obtained from Incremental Dynamic Analysis (IDA). Also the capability of the procedure in prediction the seismic behaviour of the structure is discussed.
Abstract: This paper presents a 24 watts SEPIC converter design
and control using microprocessor. SEPIC converter has advantages of
a wide input range and miniaturization caused by the low stress at
elements. There is also an advantage that the input and output are
isolated in MOSFET-off state. This paper presents the PID control
through the SEPIC converter transfer function using a DSP and the
protective circuit for fuel cell from the over-current and
inverse-voltage by using the characteristic of SEPIC converter. Then it
derives them through the experiments.
Abstract: The amplitude response of infrared (IR) sensors
depends on the reflectance properties of the target. Therefore, in
order to use IR sensor for measuring distances accurately, prior
knowledge of the surface must be known. This paper describes the
Phong Illumination Model for determining the properties of a surface
and subsequently calculating the distance to the surface. The angular
position of the IR sensor is computed as normal to the surface for
simplifying the calculation. Ultrasonic (US) sensor can provide the
initial information on distance to obtain the parameters for this
method. In addition, the experimental results obtained by using
LabView are discussed. More care should be taken when placing the
objects from the sensors during acquiring data since the small change
in angle could show very different distance than the actual one.
Since stereo camera vision systems do not perform well under some
environmental conditions such as plain wall, glass surfaces, or poor
lighting conditions, the IR and US sensors can be used additionally to
improve the overall vision systems of mobile robots.
Abstract: In this paper, an image adaptive, invisible digital
watermarking algorithm with Orthogonal Polynomials based
Transformation (OPT) is proposed, for copyright protection of digital
images. The proposed algorithm utilizes a visual model to determine
the watermarking strength necessary to invisibly embed the
watermark in the mid frequency AC coefficients of the cover image,
chosen with a secret key. The visual model is designed to generate a
Just Noticeable Distortion mask (JND) by analyzing the low level
image characteristics such as textures, edges and luminance of the
cover image in the orthogonal polynomials based transformation
domain. Since the secret key is required for both embedding and
extraction of watermark, it is not possible for an unauthorized user to
extract the embedded watermark. The proposed scheme is robust to
common image processing distortions like filtering, JPEG
compression and additive noise. Experimental results show that the
quality of OPT domain watermarked images is better than its DCT
counterpart.
Abstract: The innovative fuzzy estimator is used to estimate the
ground motion acceleration of the retaining structure in this study. The
Kalman filter without the input term and the fuzzy weighting recursive
least square estimator are two main portions of this method. The
innovation vector can be produced by the Kalman filter, and be
applied to the fuzzy weighting recursive least square estimator to
estimate the acceleration input over time. The excellent performance
of this estimator is demonstrated by comparing it with the use of
difference weighting function, the distinct levels of the measurement
noise covariance and the initial process noise covariance. The
availability and the precision of the proposed method proposed in this
study can be verified by comparing the actual value and the one
obtained by numerical simulation.