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: In 1990 [1] the subband-DFT (SB-DFT) technique was proposed. This technique used the Hadamard filters in the decomposition step to split the input sequence into low- and highpass sequences. In the next step, either two DFTs are needed on both bands to compute the full-band DFT or one DFT on one of the two bands to compute an approximate DFT. A combination network with correction factors was to be applied after the DFTs. Another approach was proposed in 1997 [2] for using a special discrete wavelet transform (DWT) to compute the discrete Fourier transform (DFT). In the first step of the algorithm, the input sequence is decomposed in a similar manner to the SB-DFT into two sequences using wavelet decomposition with Haar filters. The second step is to perform DFTs on both bands to obtain the full-band DFT or to obtain a fast approximate DFT by implementing pruning at both input and output sides. In this paper, the wavelet-based DFT (W-DFT) with Haar filters is interpreted as SB-DFT with Hadamard filters. The only difference is in a constant factor in the combination network. This result is very important to complete the analysis of the W-DFT, since all the results concerning the accuracy and approximation errors in the SB-DFT are applicable. An application example in spectral analysis is given for both SB-DFT and W-DFT (with different filters). The adaptive capability of the SB-DFT is included in the W-DFT algorithm to select the band of most energy as the band to be computed. Finally, the W-DFT is extended to the two-dimensional case. An application in image transformation is given using two different types of wavelet filters.
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: 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 article concerns the presentation of an integrated
method for detection of steganographic content embedded by new
unknown programs. The method is based on data mining and
aggregated hypothesis testing. The article contains the theoretical
basics used to deploy the proposed detection system and the
description of improvement proposed for the basic system idea.
Further main results of experiments and implementation details are
collected and described. Finally example results of the tests are
presented.
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: 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: 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 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: 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.
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: In this paper, we are presenting a new type of pointing interface for computers which provides mouse functionalities with near surface haptic feedback. Further, it can be configured as a haptic display where users may feel the basic geometrical shapes in the GUI by moving the finger on top of the device surface. These functionalities are achieved by tracking three dimensional positions of the neodymium magnet using Hall Effect sensors grid and generating like polarity haptic feedback using an electromagnet array. This interface brings the haptic sensations to the 3D space where previously it is felt only on top of the buttons of the haptic mouse implementations.
Abstract: Argument over the use of particular method in interlanguage pragmatics has increased recently. Researchers argued the advantages and disadvantages of each method either natural or elicited. Findings of different studies indicated that the use of one method may not provide enough data to answer all its questions. The current study investigated the validity of using multimethod approach in interlanguage pragmatics to understand the development of requests in Arabic as a second language (Arabic L2). To this end, the study adopted two methods belong to two types of data sources: the institutional discourse (natural data), and the role play (elicited data). Participants were 117 learners of Arabic L2 at the university level, representing four levels (beginners, low-intermediate, highintermediate, and advanced). Results showed that using two or more methods in interlanguage pragmatics affect the size and nature of data.
Abstract: Human ability is a major source of constraint to manufacturing industries in Nigeria. This paper therefore, discusses the importance of human influences on manufacturing and consequently to industrialization and National development. In this paper, the development of manufacturing was anchored on two main factors; Infrastructural Capacity Development (ICD) and Human Capacity Development (HCD). However, a wider view was given to the HCD and the various contemporary human capacity issues militating against manufacturing in Nigeria. It went further to discuss various ways of acquiring and upgrading workers’ skills and finally, suggestions were made on how to tackle the onerous human capacity issues in manufacturing.
Abstract: This study numerically investigates the effects of Electrohydrodynamic on flow patterns and heat transfer enhancement within a cavity which is on the lower wall of channel. In this simulation, effects of using ground wire and ground plate on the flow patterns are compared. Moreover, the positions of electrode wire respecting with ground are tested in the range of angles θ = 0 - 180o. High electrical voltage exposes to air is 20 kV. Bulk mean velocity and temperature of inlet air are controlled at 0.1 m/s and 60 OC, respectively. The result shows when electric field is applied, swirling flow is appeared in the channel. In addition, swirling flow patterns in the main flow of using ground plate are widely spreader than that of using ground wire. Moreover, direction of swirling flow also affects the flow pattern and heat transfer in a cavity. These cause the using ground wire to give the maximum temperature and heat transfer higher than using ground plate. Furthermore, when the angle is at θ = 60o, high shear flow effect is obtained. This results show high strength of swirling flow and effective heat transfer enhancement.
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.