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: 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: The need to implement intelligent highways is much
more emphasized with the growth of vehicle production line as well as vehicle intelligence. The control of intelligent vehicles in order to
reduce human error and boost ease congestion is not accomplished solely by the aid of human resources. The present article is an attempt
to introduce an intelligent control system based on a single central computer. In this project, central computer, without utilizing Global
Positioning System (GPS), is capable of tracking all vehicles, crisis management and control, traffic guidance and recording traffic
crimes along the highway. By the help of RFID technology, vehicles
are connected to computerized systems, intelligent light poles and
other available hardware along the way. By the aid of Wimax
communicative technology, all components of the system are
virtually connected together through local and global networks
devised in them and the energy of the network is provided by the
solar cells installed on the intelligent light poles.
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: This work presents a neural network model for the
clustering analysis of data based on Self Organizing Maps (SOM).
The model evolves during the training stage towards a hierarchical
structure according to the input requirements. The hierarchical structure
symbolizes a specialization tool that provides refinements of the
classification process. The structure behaves like a single map with
different resolutions depending on the region to analyze. The benefits
and performance of the algorithm are discussed in application to the
Iris dataset, a classical example for pattern recognition.
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: 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: The production of devices in nanoscale with specific
molecular rectifying function is one of the most significant goals in
state-of-art technology. In this work we show by ab initio quantum
mechanics calculations coupled with non-equilibrium Green
function, the design of an organic two-terminal device. These
molecular structures have molecular source and drain with several
bridge length (from five up to 11 double bonds). Our results are
consistent with significant features as a molecular rectifier and can be
raised up as: (a) it can be used as bi-directional symmetrical rectifier;
(b) two devices integrated in one (FET with one operational region,
and Thyristor thiristor); (c) Inherent stability due small intrinsic
capacitance under forward/reverse bias. We utilize a scheme for the
transport mechanism based on previous properties of ¤Ç bonds type
that can be successfully utilized to construct organic nanodevices.
Abstract: Scheduling for the flexible job shop is very important
in both fields of production management and combinatorial
optimization. However, it quit difficult to achieve an optimal solution
to this problem with traditional optimization approaches owing to the
high computational complexity. The combining of several
optimization criteria induces additional complexity and new
problems. In this paper, a Pareto approach to solve the multi
objective flexible job shop scheduling problems is proposed. The
objectives considered are to minimize the overall completion time
(makespan) and total weighted tardiness (TWT). An effective
simulated annealing algorithm based on the proposed approach is
presented to solve multi objective flexible job shop scheduling
problem. An external memory of non-dominated solutions is
considered to save and update the non-dominated solutions during
the solution process. Numerical examples are used to evaluate and
study the performance of the proposed algorithm. The proposed
algorithm can be applied easily in real factory conditions and for
large size problems. It should thus be useful to both practitioners and
researchers.
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: In this paper, RSA encryption algorithm and its hardware
implementation in Xilinx-s Virtex Field Programmable Gate
Arrays (FPGA) is analyzed. The issues of scalability, flexible performance,
and silicon efficiency for the hardware acceleration of
public key crypto systems are being explored in the present work.
Using techniques based on the interleaved math for exponentiation,
the proposed RSA calculation architecture is compared to existing
FPGA-based solutions for speed, FPGA utilization, and scalability.
The paper covers the RSA encryption algorithm, interleaved multiplication,
Miller Rabin algorithm for primality test, extended Euclidean
math, basic FPGA technology, and the implementation details of
the proposed RSA calculation architecture. Performance of several
alternative hardware architectures is discussed and compared. Finally,
conclusion is drawn, highlighting the advantages of a fully flexible
& parameterized design.
Abstract: Image mosaicing is a technique that permits to enlarge the field of view of a camera. For instance, it is employed to achieve panoramas with common cameras or even in scientific applications, to achieve the image of a whole culture in microscopical imaging. Usually, a mosaic of cell cultures is achieved through using automated microscopes. However, this is often performed in batch, through CPU intensive minimization algorithms. In addition, live stem cells are studied in phase contrast, showing a low contrast that cannot be improved further. We present a method to study the flat field from live stem cells images even in case of 100% confluence, this permitting to build accurate mosaics on-line using high performance algorithms.
Abstract: One approach to assess neural networks underlying the cognitive processes is to study Electroencephalography (EEG). It is relevant to detect various mental states and characterize the physiological changes that help to discriminate two situations. That is why an EEG (amplitude, synchrony) classification procedure is described, validated. The two situations are "eyes closed" and "eyes opened" in order to study the "alpha blocking response" phenomenon in the occipital area. The good classification rate between the two situations is 92.1 % (SD = 3.5%) The spatial distribution of a part of amplitude features that helps to discriminate the two situations are located in the occipital regions that permit to validate the localization method. Moreover amplitude features in frontal areas, "short distant" synchrony in frontal areas and "long distant" synchrony between frontal and occipital area also help to discriminate between the two situations. This procedure will be used for mental fatigue detection.
Abstract: This paper presents a ray tracing simulation technique for characterize the radiowave propagation inside building. The implementation of an algorithm capable of enumerating a large number of propagation paths in interactive time for the special case of 2.5D. The effective dielectric constants of the building structure in the simulations are indicated. The study describes an efficient 2.5D model of ray tracing algorithm were compared with 3D model. The result of the first investigations is that the environment of the indoor wave significantly changes as we change the electric parameters of material constructions. A detailed analysis of the dependence of the indoor wave on the wideband characteristics of the channel: root mean square (RMS) delay spread characteristics and Mean excess delay, is also investigated.
Abstract: the cursive nature of the Arabic writing makes it
difficult to accurately segment characters or even deal with the whole
word efficiently. Therefore, in this paper, a printed Arabic sub-word
recognition system is proposed. The suggested algorithm utilizes
geometrical moments as descriptors for the separated sub-words.
Three types of moments are investigated and applied to the printed
sub-word images after dividing each image into multiple parts using
windowing. Since moments are global descriptors, the windowing
mechanism allows the moments to be applied to local regions of the
sub-word. The local-global mixture of the proposed scheme increases
the discrimination power of the moments while keeping the
simplicity and ease of use of moments.