Abstract: In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Abstract: This research aims to study consumer acceptance of Tempeh from various raw materials (type of bean) and determine protein contents for comparison. Tempeh made from soybean, peanut, white kidney bean and sesame in the ratio: - soybean:sesame =1:0.1, soybean:white kidney:sesame =1:1:0.1, soybean:peanut:sesame =1:1:0.1 and peanut:white kidney bean: sesame =1:1:0.1. The study found that consumer is most satisfied with appearances on soybean mixed with white kidney and black sesame tempeh (3.98). The most satisfied tempeh with textures is soybean mixed with peanut and black sesame tempeh (4.00). The most satisfied tempeh with odor is peanut mixed with white kidney bean and black sesame tempeh (4.04). And the most satisfied tempeh with flavor is peanut mixed with white kidney bean and black sesame tempeh (4.2). The amount of protein in production, soybean tempeh has the highest protein. When we add sesame seeds, it made the protein content slightly decreased (1.86 and 0.6 %). When we use peanut as raw material, the protein content decreased 15.3%. And when we use
white kidney bean as raw material, the protein content decreased (22.77- 26.11%).
Abstract: .Hardware realization of a Neural Network (NN), to a large extent depends on the efficient implementation of a single neuron. FPGA-based reconfigurable computing architectures are suitable for hardware implementation of neural networks. FPGA realization of ANNs with a large number of neurons is still a challenging task. This paper discusses the issues involved in implementation of a multi-input neuron with linear/nonlinear excitation functions using FPGA. Implementation method with resource/speed tradeoff is proposed to handle signed decimal numbers. The VHDL coding developed is tested using Xilinx XC V50hq240 Chip. To improve the speed of operation a lookup table method is used. The problems involved in using a lookup table (LUT) for a nonlinear function is discussed. The percentage saving in resource and the improvement in speed with an LUT for a neuron is reported. An attempt is also made to derive a generalized formula for a multi-input neuron that facilitates to estimate approximately the total resource requirement and speed achievable for a given multilayer neural network. This facilitates the designer to choose the FPGA capacity for a given application. Using the proposed method of implementation a neural network based application, namely, a Space vector modulator for a vector-controlled drive is presented
Abstract: Obstructive sleep apnea in patients, between 70 and 80
percent, can be cured with just a posture correcting. The most import
thing to do this is detection of obstructive sleep apnea. Detection of
obstructive sleep apnea can be performed through heart rate variability
analysis using power spectrum density analysis. After HRV analysis
we needed to know the current position information for correcting the
position. The pressure sensors of the array type were used to obtain
position information. These sensors can obtain information from the
experimenter about position. In addition, air cylinder corrected the
position of the experimenter by lifting the bed. The experimenter can
be changed position without breaking during sleep by the system.
Polysomnograph recording were obtained from 10 patients. The
results of HRV analysis were that NLF and LF/HF ratio increased,
while NHF decreased during OSA. Position change had to be done the
periods.
Abstract: This paper reported an experimental research of
steady-state heat transfer behaviour of a gas flowing through a fixed
bed under the different operating conditions. Studies had been carried
out in a fixed-bed packed methanol synthesis catalyst percolated by air
at appropriate flow rate. Both radial and axial direction temperature
distribution had been investigated under the different operating
conditions. The effects of operating conditions including the reactor
inlet air temperature, the heating pipe temperature and the air flow rate
on temperature distribution was investigated and the experimental
results showed that a higher inlet air temperature was conducive to
uniform temperature distribution in the fixed bed. A large temperature
drop existed at the radial direction, and the temperature drop increased
with the heating pipe temperature increasing under the experimental
conditions; the temperature profile of the vicinity of the heating pipe
was strongly affected by the heating pipe temperature. A higher air
flow rate can improve the heat transfer in the fixed bed. Based on the
thermal distribution, heat transfer models of the fixed bed could be
established, and the characteristics of the temperature distribution in
the fixed bed could be finely described, that had an important practical
significance.
Abstract: Wireless mesh networks based on IEEE 802.11
technology are a scalable and efficient solution for next generation
wireless networking to provide wide-area wideband internet access to
a significant number of users. The deployment of these wireless mesh
networks may be within different authorities and without any
planning, they are potentially overlapped partially or completely in
the same service area. The aim of the proposed model is design a new
model to Enhancement Throughput of Unplanned Wireless Mesh
Networks Deployment Using Partitioning Hierarchical Cluster
(PHC), the unplanned deployment of WMNs are determinates there
performance. We use throughput optimization approach to model the
unplanned WMNs deployment problem based on partitioning
hierarchical cluster (PHC) based architecture, in this paper the
researcher used bridge node by allowing interworking traffic between
these WMNs as solution for performance degradation.
Abstract: In this paper, a uniform calculus-based approach for
synthesizing monitors checking correctness properties specified by a
large variety of logics at runtime is provided, including future and past
time logics, interval logics, state machine and parameterized temporal
logics. We present a calculus mechanism to synthesize monitors from
the logical specification for the incremental analysis of execution
traces during test and real run. The monitor detects both good and bad
prefix of a particular kind, namely those that are informative for the
property under investigation. We elaborate the procedure of calculus
as monitors.
Abstract: Materials used on exterior spacecraft surfaces are subjected to many environmental threats which can cause degradation, atomic oxygen is one of the most threats. We prepared organic silicon atomic-oxygen-protection film using method of polymerization. This paper presented the effects on the film structure and its durability of the preparation processing, and analyzed the polymerization theory, the film structure and composition of the film. At last, we tested the film in our ground based atomic oxygen simulator, and indicated that the film worked well.
Abstract: With the exponential rise in the number of multimedia
applications available, the best-effort service provided by the Internet
today is insufficient. Researchers have been working on new
architectures like the Next Generation Network (NGN) which, by
definition, will ensure Quality of Service (QoS) in an all-IP based
network [1]. For this approach to become a reality, reservation of
bandwidth is required per application per user. WiMAX (Worldwide
Interoperability for Microwave Access) is a wireless communication
technology which has predefined levels of QoS which can be
provided to the user [4]. IPv6 has been created as the successor for
IPv4 and resolves issues like the availability of IP addresses and
QoS. This paper provides a design to use the power of WiMAX as an
NSP (Network Service Provider) for NGN using IPv6. The use of the
Traffic Class (TC) field and the Flow Label (FL) field of IPv6 has
been explained for making QoS requests and grants [6], [7]. Using
these fields, the processing time is reduced and routing is simplified.
Also, we define the functioning of the ASN gateway and the NGN
gateway (NGNG) which are edge node interfaces in the NGNWiMAX
design. These gateways ensure QoS management through
built in functions and by certain physical resources and networking
capabilities.
Abstract: Recently, web services to access from many type devices
are often used. We have developed the shortest path planning
system called "Bus-Net" in Tottori prefecture as a web application
to sustain the public transport. And it used the same user interface
for both devices. To support both devices, the interface cannot use
JavaScript and so on.
Thus, we developed the method that use individual user interface
for each device type to improve its convenience. To be concrete,
we defined formats of condition input to the path planning system
and result output from it and separate the system into the request
processing part and user interface parts that depend on device types.
By this method, we have also developed special device for Bus-Net
named "Intelligent-Bus-Stop".
Abstract: Image compression can improve the performance of
the digital systems by reducing time and cost in image storage
and transmission without significant reduction of the image quality.
Furthermore, the discrete cosine transform has emerged as the new
state-of-the art standard for image compression. In this paper, a
hybrid image compression technique based on reversible blockade
transform coding is proposed. The technique, implemented over
regions of interest (ROIs), is based on selection of the coefficients
that belong to different transforms, depending on the coefficients is
proposed. This method allows: (1) codification of multiple kernals
at various degrees of interest, (2) arbitrary shaped spectrum,and (3)
flexible adjustment of the compression quality of the image and the
background. No standard modification for JPEG2000 decoder was
required. The method was applied over different types of images.
Results show a better performance for the selected regions, when
image coding methods were employed for the whole set of images.
We believe that this method is an excellent tool for future image
compression research, mainly on images where image coding can
be of interest, such as the medical imaging modalities and several
multimedia applications. Finally VLSI implementation of proposed
method is shown. It is also shown that the kernal of Hartley and
Cosine transform gives the better performance than any other model.
Abstract: This paper features the modeling and design of a
Robust Decentralized Fast Output Sampling (RDFOS) Feedback
control technique for the active vibration control of a smart flexible
multimodel Euler-Bernoulli cantilever beams for a multivariable
(MIMO) case by retaining the first 6 vibratory modes. The beam
structure is modeled in state space form using the concept of
piezoelectric theory, the Euler-Bernoulli beam theory and the Finite
Element Method (FEM) technique by dividing the beam into 4 finite
elements and placing the piezoelectric sensor / actuator at two finite
element locations (positions 2 and 4) as collocated pairs, i.e., as
surface mounted sensor / actuator, thus giving rise to a multivariable
model of the smart structure plant with two inputs and two outputs.
Five such multivariable models are obtained by varying the
dimensions (aspect ratios) of the aluminium beam. Using model
order reduction technique, the reduced order model of the higher
order system is obtained based on dominant Eigen value retention
and the Davison technique. RDFOS feedback controllers are
designed for the above 5 multivariable-multimodel plant. The closed
loop responses with the RDFOS feedback gain and the magnitudes of
the control input are obtained and the performance of the proposed
multimodel smart structure system is evaluated for vibration control.
Abstract: Patients with diabetes are susceptible to chronic foot
wounds which may be difficult to manage and slow to heal.
Diagnosis and treatment currently rely on the subjective judgement of
experienced professionals. An objective method of tissue assessment
is required. In this paper, a data fusion approach was taken to wound
tissue classification. The supervised Maximum Likelihood and
unsupervised Multi-Modal Expectation Maximisation algorithms
were used to classify tissues within simulated wound models by
weighting the contributions of both colour and 3D depth information.
It was found that, at low weightings, depth information could show
significant improvements in classification accuracy when compared
to classification by colour alone, particularly when using the
maximum likelihood method. However, larger weightings were
found to have an entirely negative effect on accuracy.
Abstract: Worm propagation profiles have significantly changed
since 2003-2004: sudden world outbreaks like Blaster or Slammer
have progressively disappeared and slower but stealthier worms
appeared since, most of them for botnets dissemination. Decreased
worm virulence results in more difficult detection.
In this paper, we describe a stealth worm propagation model
which has been extensively simulated and analysed on a huge virtual
network. The main features of this model is its ability to infect any
Internet-like network in a few seconds, whatever may be its size while
greatly limiting the reinfection attempt overhead of already infected
hosts. The main simulation results shows that the combinatorial
topology of routing may have a huge impact on the worm propagation
and thus some servers play a more essential and significant role than
others. The real-time capability to identify them may be essential to
greatly hinder worm propagation.
Abstract: TiO2/Ag composite films were prepared by
incorporating Ag in the pores of mesoporous TiO2 films using a
photoreduction method. The Ag nanoparticle sizes were in a range of
3.66-38.56 nm. The TiO2/Ag composite films were characterized by
X-ray diffraction (XRD), scanning electron microscopy (SEM) and
transmission electron microscropy (TEM). The TiO2 films and
TiO2/Ag composite films were immersed in a 0.3 mM N719 dye
solution and characterized by UV-Vis spectrophotometer. The
TiO2/Ag/N719 composite film showed that an optimal size of Ag
nanoparticles was 19.12 nm and, hence, gave the maximum optical
absorption spectra. The improved absorption was due to surface
plasmon resonance induced by the Ag nanoparticles to enhance the
absorption coefficient of the dye.
Abstract: In this study the enthalpies of dissociation for pure
methane and pure carbon dioxide was calculated using a hydrate
equilibrium data obtained in this study. The enthalpy of dissociation
was determined using Clausius-Clapeyron equation. The results were
compared with the values reported in literature obtained using
various techniques.
Abstract: The ε4 allele of the ε2, ε3 and ε4 protein isoform polymorphism in the gene encoding apolipoprotein E (Apo E) has previously been associated with increased cardiac artery disease (CAD); therefore to investigate the significance of this polymorphism in pathogenesis of CAD in Iranian patients with stenosis and control subjects. To investigate the association between
Apo E polymorphism and coronary artery disease we performed a comparative case control study of the frequency of Apo E
polymorphism in One hundred CAD patients with stenosis who underwent coronary angiography (>50% stenosis) and 100 control subjects (
Abstract: For a given specific problem an efficient algorithm has been the matter of study. However, an alternative approach orthogonal to this approach comes out, which is called a reduction. In general for a given specific problem this reduction approach studies how to convert an original problem into subproblems. This paper proposes a formal modeling language to support this reduction approach in order to make a solver quickly. We show three examples from the wide area of learning problems. The benefit is a fast prototyping of algorithms for a given new problem. It is noted that our formal modeling language is not intend for providing an efficient notation for data mining application, but for facilitating a designer who develops solvers in machine learning.
Abstract: In this paper, we present a cost-effective wireless
distributed load shedding system for non-emergency scenarios. In
power transformer locations where SCADA system cannot be used,
the proposed solution provides a reasonable alternative that combines
the use of microcontrollers and existing GSM infrastructure to send
early warning SMS messages to users advising them to proactively
reduce their power consumption before system capacity is reached
and systematic power shutdown takes place.
A novel communication protocol and message set have been
devised to handle the messaging between the transformer sites, where
the microcontrollers are located and where the measurements take
place, and the central processing site where the database server is
hosted. Moreover, the system sends warning messages to the endusers
mobile devices that are used as communication terminals. The
system has been implemented and tested via different experimental
results.
Abstract: Because of the great advance in multimedia
technology, digital multimedia is vulnerable to malicious
manipulations. In this paper, a public key self-recovery block-based
video authentication technique is proposed which can not only
precisely localize the alteration detection but also recover the missing
data with high reliability. In the proposed block-based technique,
multiple description coding MDC is used to generate two codes (two
descriptions) for each block. Although one block code (one
description) is enough to rebuild the altered block, the altered block
is rebuilt with better quality by the two block descriptions. So using
MDC increases the ratability of recovering data. A block signature is
computed using a cryptographic hash function and a doubly linked
chain is utilized to embed the block signature copies and the block
descriptions into the LSBs of distant blocks and the block itself. The
doubly linked chain scheme gives the proposed technique the
capability to thwart vector quantization attacks. In our proposed
technique , anyone can check the authenticity of a given video using
the public key. The experimental results show that the proposed
technique is reliable for detecting, localizing and recovering the
alterations.