Abstract: There is limited evidence from various countries
about the possible impact of various criteria to be used to determine
the scope of the IFRS for SMEs issued in 2009 and, research is
needed in this area. We provide evidence from Romania, an
emerging economy member of the European Union. The aim of this
paper is to analyze in a local setting if size is a relevant factor for
deciding between local and global standards for SMEs. Our results
indicate that size is a moderate indicator of the existence of possible
users interested in financial statements and that there is a difference
between the scopes of the standard determined on various criteria..
Also, we suggest that the international exposure is quite reduced in
the case of SMEs, but is sufficient to suggest that at least some SMEs
would benefit from international comparability of financial
statements
Abstract: The objective of this study was to determine the accuracy to estimation fetal weight by Johnson-s method and compares it with actual birth weight. The sample group was 126 infants delivered in Dan KhunThot hospital from January March 2012. Fetal weight was estimated by measuring fundal height according to Johnson-s method. The information was collected by studying historical delivery records and then analyzed by using the statistics of frequency, percentage, mean, and standard deviation. Finally, the difference was analyzed by a paired t-test.The results showed had an average birth weight was 3093.57 ± 391.03 g (mean ± SD) and 3,455 ± 454.55 g average estimated fetal weight by Johnson-s method higher than average actual birth weight was 384.09 grams. When classifying the infants according to birth weight found that low birth weight ( 4000 g) actual birth weight was more than estimated fetal weight. The difference was found between actual birth weight and estimation fetal weight of the minimum weight in high birth weight ( > 4000 g) , the appropriate birth weight (2500-3999g) and low birth weight (
Abstract: The study of soil for agriculture purposes has
remained the main focus of research since the beginning of civilization as humans- food related requirements remained closely linked with the soil. The study of soil has generated an interest
among the researchers for very similar other reasons including transmission, reflection and refraction of signals for deploying
wireless underground sensor networks or for the monitoring of objects on (or in ) soil in the form of better understanding of soil
electromagnetic characteristics properties. The moisture content has
been very instrumental in such studies as it decides on the resistance of the soil, and hence the attenuation on signals traveling through soil
or the attenuation the signals may suffer upon their impact on soil. This work is related testing and characterizing a measurement circuit
meant for the detection of moisture level content in soil.
Abstract: Network reconfiguration is an operation to modify the
network topology. The implementation of network reconfiguration
has many advantages such as loss minimization, increasing system
security and others. In this paper, two topics about the network
reconfiguration in distribution system are briefly described. The first
topic summarizes its impacts while the second explains some
heuristic optimization techniques for solving the network
reconfiguration problem.
Abstract: This research was conducted in the Lower Ping River
Basin downstream of the Bhumibol Dam and the Lower Wang River
Basin in Tak Province, Thailand. Most of the tributary streams of the
Ping can be considered as ungauged catchments. There are 10-
pumping station installation at both river banks of the Ping in Tak
Province. Recently, most of them could not fully operate due to the
water amount in the river below the level that would be pumping,
even though included water from the natural river and released flow
from the Bhumibol Dam. The aim of this research was to increase the
performance of those pumping stations using weir projects in the
Ping. Therefore, the river analysis system model (HEC-RAS) was
applied to study the hydraulic behavior of water surface profiles in
the Ping River with both cases of existing conditions and proposed
weirs during the violent flood in 2011 and severe drought in 2013.
Moreover, the hydrologic modeling system (HMS) was applied to
simulate lateral streamflow hydrograph from ungauged catchments of
the Ping. The results of HEC-RAS model calibration with existing
conditions in 2011 showed best trial roughness coefficient for the
main channel of 0.026. The simulated water surface levels fitted to
observation data with R2 of 0.8175. The model was applied to 3
proposed cascade weirs with 2.35 m in height and found surcharge
water level only 0.27 m higher than the existing condition in 2011.
Moreover, those weirs could maintain river water levels and increase
of those pumping performances during less river flow in 2013.
Abstract: In recent years, real estate prediction or valuation has
been a topic of discussion in many developed countries. Improper
hype created by investors leads to fluctuating prices of real estate,
affecting many consumers to purchase their own homes. Therefore,
scholars from various countries have conducted research in real estate
valuation and prediction. With the back-propagation neural network
that has been popular in recent years and the orthogonal array in the
Taguchi method, this study aimed to find the optimal parameter
combination at different levels of orthogonal array after the system
presented different parameter combinations, so that the artificial
neural network obtained the most accurate results. The experimental
results also demonstrated that the method presented in the study had a
better result than traditional machine learning. Finally, it also showed
that the model proposed in this study had the optimal predictive effect,
and could significantly reduce the cost of time in simulation operation.
The best predictive results could be found with a fewer number of
experiments more efficiently. Thus users could predict a real estate
transaction price that is not far from the current actual prices.
Abstract: In this paper, the link quality in SHF and EHF ranges
are studied. In order to achieve high data rate higher frequencies must
be used – centimeter waves (SHF), millimeter waves (EHF) or optical
range. However, there are significant problem when a radio link work
in that diapason – rain attenuation and attenuation in earth-s
atmosphere. Based on statistical rain rates data for Bulgaria, the link
availability can be determined, depending on the working frequency,
the path length and the Power Budget of the link. For the calculations
of rain attenuation and atmosphere-s attenuation the ITU
recommendations are used.
Abstract: This paper explores the importance of privacy in a
contemporary online world. Crucial to the discussion is the idea of
the Lacanian postmodern fragmented self and the problem of how to
ensure that we have room to fully explore various aspects of our
personalities in an environment which is–or at least feels--safe and
free from observation by others. The paper begins with an
exploration of the idea of the self with particular regard to the ways
in which contemporary life and technology seems to have multiplied
the various faces or masks which we present in different contexts. A
brief history of privacy and surveillance follows. Finally, the paper
ends with an affirmation of the importance of private space as an
essential component of our spiritual and emotional well-being in
today-s wired world.
Abstract: Even though so many efforts have been taken to
renovate and renew the architecture of Miyaneh villages in cold and
dry regions of Iran-s northwest, these efforts failed due to lack of
significant study and ignoring the past and sustainable history of
those villages. Considering the overpopulation of Iran-s villages as
well as the importance in preventing their immigration to cities,
recognizing village architecture and its construction technology is of
great significance to attain sustainable residence in villages. As the
only vertical surface in the space, wall possesses its unique special
characteristics, and it is also a very important architectural element
able to provide the immunity and comfort space for the residents.
This article analyzes the characteristics of this vertical element, main
types of adobe and stone walls, locally constructed technologies,
implementation, the elements forming the walls in the frame of
village house typology of Miyaneh, which has the most villages in
East Azerbaijan, based on sustainable architectural construction
materials of walls.
Abstract: An analysis of a synchronous generator in a bond
graph approach is proposed. This bond graph allows to determine the
simplified models of the system by using singular perturbations.
Firstly, the nonlinear bond graph of the generator is linearized. Then,
the slow and fast state equations by applying singular perturbations
are obtained. Also, a bond graph to get the quasi-steady state of the
slow dynamic is proposed. In order to verify the effectiveness of the
singularly perturbed models, simulation results of the complete
system and reduced models are shown.
Abstract: This paper presents a mean for reducing the torque
variation during the revolution of a vertical-axis wind turbine
(VAWT) by increasing the blade number. For this purpose, twodimensional
CDF analysis have been performed on a straight-bladed
Darreius-type rotor. After describing the computational model, a
complete campaign of simulations based on full RANS unsteady
calculations is proposed for a three, four and five-bladed rotor
architecture characterized by a NACA 0025 airfoil. For each
proposed rotor configuration, flow field characteristics are
investigated at several values of tip speed ratio, allowing a
quantification of the influence of blade number on flow geometric
features and dynamic quantities, such as rotor torque and power.
Finally, torque and power curves are compared for the analyzed
architectures, achieving a quantification of the effect of blade number
on overall rotor performance.
Abstract: Nowadays the construction industry is growing specially among developing counties. Iran also has a critical role in these industries in terms of workers disorders. Work-related musculoskeletal disorders (WMSDs) assign 7% of the whole diseases in the society, which make some limitations. One of the main factors, which are ended to WMSDs, is awkward posture. Steel bar bending is considered as one of the prominent performance among construction workers. In this case study we conducted to find the major tasks of bar benders and the most important related risk factors. This study was carried out among twenty workers (18-45 years) as our volunteer samples in some construction sites with less than 6 floors in two regions of Tehran municipality. The data was gathered through in depth observation, interview and questionnaire. Also postural analysis was done by OWAS. In another part of study we used NMQ for gathering some data about psychosocial effects of work related disorders. Our findings show that 64% of workers were not aware of work risks, also about 59% of workers had troubles in their wrists, hands, and especially among workers who worked in steel bar bending. In 46% cases low back pain were prevalence. Considering with gathered data and results, awkward postures and long term tasks and its duration are known as the main risk factors in WMSDs among construction workers, so work-rest schedule and also tools design should be considered to make an ergonomic condition for the mentioned workers.
Abstract: This work presents the hydrogen production from
steam gasification of palm kernel shell (PKS) at 700 oC in the
presence of 5% Ni/BEA and 5% Fe/BEA as catalysts. The steam
gasification was performed in two-staged reactors to evaluate the
effect of calcinations temperature and the steam to biomass ratio on
the product gas composition. The catalytic activity of Ni/BEA
catalyst decreases with increasing calcinations temperatures from 500
to 700 oC. The highest H2 concentration is produced by Fe/BEA
(600) with more than 71 vol%. The catalytic activity of the catalysts
tested is found to correspond to its physicochemical properties. The
optimum range for steam to biomass ratio if found to be between 2 to
4. Excess steam content results in temperature drop in the gasifier
which is undesirable for the gasification reactions.
Abstract: Creation of information society, or in other words, a
society based on knowledge, has wide consequences, both on
individual and complete society, and in general – on a economy of
one country. Development and implementation of ICT represents a
stimulant for economic growth. On individual level, knowledge,
skills and information gathered using ICT, are expanding individual
possibilities of persons, enabling them to have access to timely
sensitive information, such as market prices or investment
conditions, possibilities to access Government-s or private
development funds, etc. By doing so, productivity is increased both
on individual and national level and therefore social wellbeing in
general. In one word, creation of information society - a knowledge
society is happening.
This work will describe challenges and strategies that will follow
the development as well as obstacles in creating information society
– knowledge society in Montenegro.
Abstract: In many applications there is a broad variety of
information relevant to a focal “object" of interest, and the fusion of such heterogeneous data types is desirable for classification and
categorization. While these various data types can sometimes be treated as orthogonal (such as the hull number, superstructure color,
and speed of an oil tanker), there are instances where the inference and the correlation between quantities can provide improved fusion
capabilities (such as the height, weight, and gender of a person). A
service-oriented architecture has been designed and prototyped to
support the fusion of information for such “object-centric" situations.
It is modular, scalable, and flexible, and designed to support new data sources, fusion algorithms, and computational resources without affecting existing services. The architecture is designed to simplify
the incorporation of legacy systems, support exact and probabilistic entity disambiguation, recognize and utilize multiple types of
uncertainties, and minimize network bandwidth requirements.
Abstract: The objective of this paper is to establish a possible relationship between sustainable business practice and firm performance. Using a field survey methodology, a sample of sixty manufacturing companies in Nigeria was studied. The firms were categorised into two groups, environmentally 'responsible' and 'irresponsible' firms. An investigation was undertaken into the possible relationship between firm performance and three selected indicators of sustainable business practice: employee health and safety (EHS), waste management (WM), and community development (CD), common within the 30 'responsible' firms. Findings from empirical results reveal that the sustainable practices of the 'responsible' firms are significantly related with firm performance. In addition, sustainable practices are inversely related with fines and penalties. The paper concludes that, within the Nigerian setting at least, sustainability affects corporate performance and sustainability may be a possible tool for corporate conflict resolution as evidenced in the reduction of fines, penalties and compensations. The paper therefore recommends research into the relationship between sustainability and conflict management.
Abstract: For a determined intermediate band position, the effects of electron filling factor and sunlight concentration on the active region thickness and efficiency of the quantum-dot intermediate band solar cell are calculated. For each value of electron filling factor, the maximum point of efficiency obtained and resulted in the optimum thickness of the cell under three different sunlight concentrations. We show the importance of filling factor as a parameter to be more considered. The photon recycling effect eliminated in all calculations.
Abstract: The strawberry jam is rich in bioactive compounds. It
is economically and commercially important and widely consumed.
Different strawberries cultivars can be used for its preparation,
however, a careful selection should be performed to guarantee the
preservation of bioactive compounds during jam storage. Two
strawberry cultivars (Camarosa and American 13) were analyzed by
HPLC, three anthocyanins: cyanidin-3-glucoside, pelargonidin-3-
glucoside and pelargonidin-3-rutinoside were quantified. Camarosa
strawberries presented significantly higher concentration of
anthocyanins (p
Abstract: Eight Etawah cross bred does were divided into two
groups based on body condition score (BCS). Group I (BSC 2, body
weight 25-30 kg; n = 4), and Group II (BSC 3, body weight, 35-40 kg, n=4). All does received intravaginal controlled internal drug
release devices (CIDR) for 10 days, and a prostaglandin F2α at 48 h before CIDR removal. Estrus detection was carried out using
vasectomized buck. Vaginal epithelium was taken to determine estrus cycle. Blood samples were taken every 3-6 hours, started from
moment of CIDR removal until the end of estrus. The results showed vaginal histological indicated estrus occurred at the hours of 25 to 60
and 30 to 70 post CIDR removal in BCS 2 and 3, respectively. Progesterone peak of BCS 2 and BCS 3 were 0.18±0.31 and
0.48±0.31 ng/mL on the hour 0 post CIDR removal. Estradiol -17ß
peak of each group was 53.25±35.08 and 89.91±92.84 pg/mL at 48
post CIDR removal. LH surge only occurred on BCS 3 groups, the LH concentrations were 9.9± 9.1; 4.5± 4.0; and 18.2± 9.1 ng/mL at
45, 48 and 51 hours post CIDR removal, respectively. It was concluded that the BCS had effects on vaginal histological changes
and LH surge.
Abstract: This paper presents one comprehensive modelling approach for maintenance scheduling problem of thermal power units in competitive market. This problem is formulated as a 0/1 mixedinteger linear programming model. Model incorporates long-term bilateral contracts with defined profiles of power and price, and weekly forecasted market prices for market auction. The effectiveness of the proposed model is demonstrated through case study with detailed discussion.