The Impact of ERP Systems on Accounting Processes

Advances in information technology, recent changes in business environment, globalization, deregulation, privatization have made running a successful business more difficult than ever before. To remain successful and to be competitive have forced companies to react to the new changes in order to survive and succeed. The implementation of an Enterprise Resource planning (ERP) system improves information flow, reduce costs, establish linkage with suppliers and reduce response time to customer needs. This paper focuses on a sample of Greek companies, investigates the ERP market in Greece, the reasons why the Greek companies are investing in ERP systems, the benefits that users have achieved and the influence of ERP systems on the use of new accounting practices. The results indicate a greater level on information integration, flexibility in information access and greater functionality provided by ERP systems but little influence on the use of new accounting practices.

Analytical Estimation of Rotor Loss Due to Stator Slotting of Synchronous PM Machines

In this paper, we analyze the rotor eddy currents losses provoqued by the stator slot harmonics developed in the permanent magnets or pole pieces of synchronous machines. An analytical approach is presented to evaluate the effect of slot ripples on rotor field and losses calculation. This analysis is then tested on a model by 2D/3D finite element (FE) calculation. The results show a good agreement on loss calculations when skin effect is negligible and the magnet is considered.

Domin-Specific Language for Enabling End- Users Model-Driven Information System Engineering

This Paper presents an on-going research in the area of Model-Driven Engineering (MDE). The premise is that UML is too unwieldy to serve as the basis for model-driven engineering. We need a smaller, simpler notation with a cleaner semantics. We propose some ideas for a simpler notation with a clean semantics. The result is known as μML, or the Micro-Modelling Language.

Evaluation Method for Information Security Levels of CIIP (Critical Information Infrastructure Protection)

As the information age matures, major social infrastructures such as communication, finance, military and energy, have become ever more dependent on information communication systems. And since these infrastructures are connected to the Internet, electronic intrusions such as hacking and viruses have become a new security threat. Especially, disturbance or neutralization of a major social infrastructure can result in extensive material damage and social disorder. To address this issue, many nations around the world are researching and developing various techniques and information security policies as a government-wide effort to protect their infrastructures from newly emerging threats. This paper proposes an evaluation method for information security levels of CIIP (Critical Information Infrastructure Protection), which can enhance the security level of critical information infrastructure by checking the current security status and establish security measures accordingly to protect infrastructures effectively.

Damage of Tubular Equipment in Process Industry

Tubular process equipment is often damaged in industrial processes. The damage occurs both on devices working at high temperatures and also on less exposed devices. In case of sudden damage of key equipment a shutdown of the whole production unit and resulting significant economic losses are imminent. This paper presents a solution of several types of tubular process equipment. The causes of damage and suggestions of correction actions are discussed in all cases. Very important part is the analysis of operational conditions, determination of unfavourable working states decreasing lifetime of devices and suggestions of correction actions. Lately very popular numerical methods are used for analysis of the equipment.

Novel Approach for Promoting the Generalization Ability of Neural Networks

A new approach to promote the generalization ability of neural networks is presented. It is based on the point of view of fuzzy theory. This approach is implemented through shrinking or magnifying the input vector, thereby reducing the difference between training set and testing set. It is called “shrinking-magnifying approach" (SMA). At the same time, a new algorithm; α-algorithm is presented to find out the appropriate shrinking-magnifying-factor (SMF) α and obtain better generalization ability of neural networks. Quite a few simulation experiments serve to study the effect of SMA and α-algorithm. The experiment results are discussed in detail, and the function principle of SMA is analyzed in theory. The results of experiments and analyses show that the new approach is not only simpler and easier, but also is very effective to many neural networks and many classification problems. In our experiments, the proportions promoting the generalization ability of neural networks have even reached 90%.

Compressed Adobe Technology Analyses as Local Sustainable Materials for Retrofitting against Earthquake Approaching India Experiences

Due to its geographical location, Iran is considered one of the earthquake-prone areas where the best way to decrease earthquake effects is supposed to be strengthening the buildings. Even though, one idea suggests that the use of adobe in constructing buildings be prohibited for its weak function especially in earthquake-prone areas, however, regarding ecological considerations, sustainability and other local skills, another idea pays special attention to adobe as one of the construction technologies which is popular among people. From the architectural and technological point of view, as strong sustainable building construction materials, compressed adobe construction materials make most of the construction in urban or rural areas ranging from small to big industrial buildings used to replace common earth blocks in traditional systems and strengthen traditional adobe buildings especially against earthquake. Mentioning efficient construction using compressed adobe system as a reliable replacement for traditional soil construction materials , this article focuses on the experiences of India in the fields of sustainable development of compressed adobe systems in the form of system in which the compressed soil is combined with cement, load bearing building with brick/solid concrete block system, brick system using rat trap bond, metal system with adobe infill and finally emphasizes on the use of these systems in the earthquake-struck city of Bam in Iran.

Error Propagation of the Hidden-Point Bar Method: Effect of Bar Geometry

The hidden-point bar method is useful in many surveying applications. The method involves determining the coordinates of a hidden point as a function of horizontal and vertical angles measured to three fixed points on the bar. Using these measurements, the procedure involves calculating the slant angles, the distances from the station to the fixed points, the coordinates of the fixed points, and then the coordinates of the hidden point. The propagation of the measurement errors in this complex process has not been fully investigated in the literature. This paper evaluates the effect of the bar geometry on the position accuracy of the hidden point which depends on the measurement errors of the horizontal and vertical angles. The results are used to establish some guidelines regarding the inclination angle of the bar and the location of the observed points that provide the best accuracy.

Hourly Electricity Load Forecasting: An Empirical Application to the Italian Railways

Due to the liberalization of countless electricity markets, load forecasting has become crucial to all public utilities for which electricity is a strategic variable. With the goal of contributing to the forecasting process inside public utilities, this paper addresses the issue of applying the Holt-Winters exponential smoothing technique and the time series analysis for forecasting the hourly electricity load curve of the Italian railways. The results of the analysis confirm the accuracy of the two models and therefore the relevance of forecasting inside public utilities.

Deixis and Personalization in Ad Slogans

This study examines the use of the persuasive strategy of deixis and personalization in advertising slogans. This rhetorical/ stylistic and linguistic strategy has been found to be widely used in advertising slogans for over a century. A total of five hundred advertising slogans of multinational companies in both product and service sectors were obtained. The analysis reveals the 3 main components of this strategy as being deictic words, absolute uniqueness and personal pronouns. The percentage and mean of the use of the 3 components are tabulated. The findings show that advertisers have used this persuasive strategy in creative ways to persuade consumers to buy their products and services.

Algebraic Specification of Serializability for Partitioned Transactions

The usual correctness condition for a schedule of concurrent database transactions is some form of serializability of the transactions. For general forms, the problem of deciding whether a schedule is serializable is NP-complete. In those cases other approaches to proving correctness, using proof rules that allow the steps of the proof of serializability to be guided manually, are desirable. Such an approach is possible in the case of conflict serializability which is proved algebraically by deriving serial schedules using commutativity of non-conflicting operations. However, conflict serializability can be an unnecessarily strong form of serializability restricting concurrency and thereby reducing performance. In practice, weaker, more general, forms of serializability for extended models of transactions are used. Currently, there are no known methods using proof rules for proving those general forms of serializability. In this paper, we define serializability for an extended model of partitioned transactions, which we show to be as expressive as serializability for general partitioned transactions. An algebraic method for proving general serializability is obtained by giving an initial-algebra specification of serializable schedules of concurrent transactions in the model. This demonstrates that it is possible to conduct algebraic proofs of correctness of concurrent transactions in general cases.

Waste Oils pre-Esterification for Biodiesel Synthesis: Effect of Feed Moisture Contents

A process flowsheet was developed in ChemCad 6.4 to study the effect of feed moisture contents on the pre-esterification of waste oils. Waste oils were modelled as a mixture of triolein (90%), oleic acid (5%) and water (5%). The process mainly consisted of feed drying, pre-esterification reaction and methanol recovery. The results showed that the process energy requirements would be minimized when higher degrees of feed drying and higher preesterification reaction temperatures are used.

Dissipation of Higher Mode using Numerical Integration Algorithm in Dynamic Analysis

In general dynamic analyses, lower mode response is of interest, however the higher modes of spatially discretized equations generally do not represent the real behavior and not affects to global response much. Some implicit algorithms, therefore, are introduced to filter out the high-frequency modes using intended numerical error. The objective of this study is to introduce the P-method and PC α-method to compare that with dissipation method and Newmark method through the stability analysis and numerical example. PC α-method gives more accuracy than other methods because it based on the α-method inherits the superior properties of the implicit α-method. In finite element analysis, the PC α-method is more useful than other methods because it is the explicit scheme and it achieves the second order accuracy and numerical damping simultaneously.

An Investigation into Kanji Character Discrimination Process from EEG Signals

The frontal area in the brain is known to be involved in behavioral judgement. Because a Kanji character can be discriminated visually and linguistically from other characters, in Kanji character discrimination, we hypothesized that frontal event-related potential (ERP) waveforms reflect two discrimination processes in separate time periods: one based on visual analysis and the other based on lexcical access. To examine this hypothesis, we recorded ERPs while performing a Kanji lexical decision task. In this task, either a known Kanji character, an unknown Kanji character or a symbol was presented and the subject had to report if the presented character was a known Kanji character for the subject or not. The same response was required for unknown Kanji trials and symbol trials. As a preprocessing of signals, we examined the performance of a method using independent component analysis for artifact rejection and found it was effective. Therefore we used it. In the ERP results, there were two time periods in which the frontal ERP wavefoms were significantly different betweeen the unknown Kanji trials and the symbol trials: around 170ms and around 300ms after stimulus onset. This result supported our hypothesis. In addition, the result suggests that Kanji character lexical access may be fully completed by around 260ms after stimulus onset.

Effect on Physicochemical and Sensory Attributes of Bread Substituted with Different Levels of Matured Soursop (Anona muricata) Flour

Soursop (Anona muricata) is one of the underutilized tropical fruits containing nutrients, particularly dietary fibre and antioxidant properties that are beneficial to human health. This objective of this study is to investigate the feasibility of matured soursop pulp flour (SPF) to be substituted with high-protein wheat flour in bread. Bread formulation was substituted with different levels of SPF (0%, 5%, 10% and 15%). The effect on physicochemical properties and sensory attributes were evaluated. Higher substitution level of SPF resulted in significantly higher (p

A Bi-Objective Model for Location-Allocation Problem within Queuing Framework

This paper proposes a bi-objective model for the facility location problem under a congestion system. The idea of the model is motivated by applications of locating servers in bank automated teller machines (ATMS), communication networks, and so on. This model can be specifically considered for situations in which fixed service facilities are congested by stochastic demand within queueing framework. We formulate this model with two perspectives simultaneously: (i) customers and (ii) service provider. The objectives of the model are to minimize (i) the total expected travelling and waiting time and (ii) the average facility idle-time. This model represents a mixed-integer nonlinear programming problem which belongs to the class of NP-hard problems. In addition, to solve the model, two metaheuristic algorithms including nondominated sorting genetic algorithms (NSGA-II) and non-dominated ranking genetic algorithms (NRGA) are proposed. Besides, to evaluate the performance of the two algorithms some numerical examples are produced and analyzed with some metrics to determine which algorithm works better.

Impact of Faults in Different Software Systems: A Survey

Software maintenance is extremely important activity in software development life cycle. It involves a lot of human efforts, cost and time. Software maintenance may be further subdivided into different activities such as fault prediction, fault detection, fault prevention, fault correction etc. This topic has gained substantial attention due to sophisticated and complex applications, commercial hardware, clustered architecture and artificial intelligence. In this paper we surveyed the work done in the field of software maintenance. Software fault prediction has been studied in context of fault prone modules, self healing systems, developer information, maintenance models etc. Still a lot of things like modeling and weightage of impact of different kind of faults in the various types of software systems need to be explored in the field of fault severity.

A New Quantile Based Fuzzy Time Series Forecasting Model

Time series models have been used to make predictions of academic enrollments, weather, road accident, casualties and stock prices, etc. Based on the concepts of quartile regression models, we have developed a simple time variant quantile based fuzzy time series forecasting method. The proposed method bases the forecast using prediction of future trend of the data. In place of actual quantiles of the data at each point, we have converted the statistical concept into fuzzy concept by using fuzzy quantiles using fuzzy membership function ensemble. We have given a fuzzy metric to use the trend forecast and calculate the future value. The proposed model is applied for TAIFEX forecasting. It is shown that proposed method work best as compared to other models when compared with respect to model complexity and forecasting accuracy.

Comparison of Frequency Estimation Methods for Reflected Signals in Mobile Platforms

Precise frequency estimation methods for pulseshaped echoes are a prerequisite to determine the relative velocity between sensor and reflector. Signal frequencies are analysed using three different methods: Fourier Transform, Chirp ZTransform and the MUSIC algorithm. Simulations of echoes are performed varying both the noise level and the number of reflecting points. The superposition of echoes with a random initial phase is found to influence the precision of frequency estimation severely for FFT and MUSIC. The standard deviation of the frequency using FFT is larger than for MUSIC. However, MUSIC is more noise-sensitive. The distorting effect of superpositions is less pronounced in experimental data.

Intragenic MicroRNAs Binding Sites in MRNAs of Genes Involved in Carcinogenesis

MiRNAs participate in gene regulation of translation. Some studies have investigated the interactions between genes and intragenic miRNAs. It is important to study the miRNA binding sites of genes involved in carcinogenesis. RNAHybrid 2.1 and ERNAhybrid programmes were used to compute the hybridization free energy of miRNA binding sites. Of these 54 mRNAs, 22.6%, 37.7%, and 39.7% of miRNA binding sites were present in the 5'UTRs, CDSs, and 3'UTRs, respectively. The density of the binding sites for miRNAs in the 5'UTR ranged from 1.6 to 43.2 times and from 1.8 to 8.0 times greater than in the CDS and 3'UTR, respectively. Three types of miRNA interactions with mRNAs have been revealed: 5'- dominant canonical, 3'-compensatory, and complementary binding sites. MiRNAs regulate gene expression, and information on the interactions between miRNAs and mRNAs could be useful in molecular medicine. We recommend that newly described sites undergo validation by experimental investigation.