Abstract: The IFRS for Small and Medium-sized Entities
(SMEs) was issued in July 2009 and currently regulators are
considering various implementation strategies of this standard.
Romania is a member of the European Union since 2007, thus
accounting regulations were issued in order to ensure compliance
with the European Accounting Directives. As the European
Commission rejected recently the mandatory use of IFRS for SMEs,
regulatory bodies from the Member States have to decide if the
standard will affect or not the accounting practices of SMEs from
their countries. Recently IASB invited stakeholders to discuss the
revision of IFRS for SMEs. Empirical studies on the differences and
similarities between national standards and IFRS for SMEs could
inform decision makers on the actual level of convergence in
different countries. The purpose of this paper is to provide empirical
evidences on the convergence of the Romanian regulations with IFRS
for SMEs analyzing the results in the context of the last revisions
proposed to the EU Accounting Directives.
Abstract: In this paper the problems associated with immunity
of embedded systems used in Motor-Drive systems are investigated
and appropriate solutions are presented. Integration of VSD motor
systems (Integral Motor) while partially reducing some of these
effects, adds to immunity problem of their embedded systems. Fail
safe operation of an Integral Motor in arduous industrial
environments is considered. In this paper an integral motor with a
unique design is proposed to overcome critical issues such as heat,
vibration and electromagnetic interference which are damaging to
sensitive electronics without requirement of any additional cooling
system. Advantages of the proposed Integral motor are compactness
of combo motor and drive system with no external cabling/wiring.
This motor provides a perfect shielding for least amount of radiated
emission. It has an inbuilt filter for EMC compliance and has been
designed to provide lower EMC noise for immunity of the internal
electronics as well as the other neighbouring systems.
Abstract: As the fossil fuels kept on depleting, intense research in developing hydrogen (H2) as the alternative fuel has been done to cater our tremendous demand for fuel. The potential of H2 as the ultimate clean fuel differs with the fossil fuel that releases significant amounts of carbon dioxide (CO2) into the surrounding and leads to the global warming. The experimental work was carried out to study the production of H2 from palm kernel shell steam gasification at different variables such as heating rate, steam to biomass ratio and adsorbent to biomass ratio. Maximum H2 composition which is 61% (volume basis) was obtained at heating rate of 100oCmin-1, steam/biomass of 2:1 ratio, and adsorbent/biomass of 1:1 ratio. The commercial adsorbent had been modified by utilizing the alcoholwater mixture. Characteristics of both adsorbents were investigated and it is concluded that flowability and floodability of modified CaO is significantly improved.
Abstract: we propose a new normalized LMS (NLMS) algorithm, which gives satisfactory performance in certain applications in comaprison with con-ventional NLMS recursion. This new algorithm can be treated as a block based simplification of NLMS algorithm with significantly reduced number of multi¬ply and accumulate as well as division operations. It is also shown that such a recursion can be easily implemented in block floating point (BFP) arithmetic, treating the implementational issues much efficiently. In particular, the core challenges of a BFP realization to such adaptive filters are mainly considered in this regard. A global upper bound on the step size control parameter of the new algorithm due to BFP implementation is also proposed to prevent overflow in filtering as well as weight updating operations jointly.
Abstract: SIP (Session Initiation Protocol), using HTML based
call control messaging which is quite simple and efficient, is being
replaced for VoIP networks recently. As for authentication and
authorization purposes there are many approaches and considerations
for securing SIP to eliminate forgery on the integrity of SIP
messages. On the other hand Elliptic Curve Cryptography has
significant advantages like smaller key sizes, faster computations on
behalf of other Public Key Cryptography (PKC) systems that obtain
data transmission more secure and efficient. In this work a new
approach is proposed for secure SIP authentication by using a public
key exchange mechanism using ECC. Total execution times and
memory requirements of proposed scheme have been improved in
comparison with non-elliptic approaches by adopting elliptic-based
key exchange mechanism.
Abstract: The compressive strength development through
polymerization process of alkaline solution and fly ash blended with Microwave Incinerated Rice Husk Ash (MIRHA) is described in this
paper. Three curing conditions, which are hot gunny curing, ambient
curing, and external humidity curing are investigated to obtain the suitable curing condition for cast in situ provision. Fly ash was
blended with MIRHA at 3%, 5%, and 7% to identify the effect of blended mixes to the compressive strength and microstructure
properties of geopolymer concrete. Compressive strength results
indicated an improvement in the strength development with external humidity curing concrete samples compared to hot gunny curing and
ambient curing. Blended mixes also presented better performance
than control mixes. Improvement of interfacial transition zone (ITZ)
and micro structure in external humidity concrete samples were also
identified compared to hot gunny and ambient curing.
Abstract: Wireless Sensor Networks can be used to monitor the
physical phenomenon in such areas where human approach is nearly
impossible. Hence the limited power supply is the major constraint of
the WSNs due to the use of non-rechargeable batteries in sensor
nodes. A lot of researches are going on to reduce the energy
consumption of sensor nodes. Energy map can be used with
clustering, data dissemination and routing techniques to reduce the
power consumption of WSNs. Energy map can also be used to know
which part of the network is going to fail in near future. In this paper,
Energy map is constructed using the prediction based approach.
Adaptive alpha GM(1,1) model is used as the prediction model.
GM(1,1) is being used worldwide in many applications for predicting
future values of time series using some past values due to its high
computational efficiency and accuracy.
Abstract: Low-density parity-check (LDPC) codes have been shown to deliver capacity approaching performance; however, problematic graphical structures (e.g. trapping sets) in the Tanner graph of some LDPC codes can cause high error floors in bit-error-ratio (BER) performance under conventional sum-product algorithm (SPA). This paper presents a serial concatenation scheme to avoid the trapping sets and to lower the error floors of LDPC code. The outer code in the proposed concatenation is the LDPC, and the inner code is a high rate array code. This approach applies an interactive hybrid process between the BCJR decoding for the array code and the SPA for the LDPC code together with bit-pinning and bit-flipping techniques. Margulis code of size (2640, 1320) has been used for the simulation and it has been shown that the proposed concatenation and decoding scheme can considerably improve the error floor performance with minimal rate loss.
Abstract: The main purpose of this paper is to investigate a discrete time three–species food chain system with ratio dependence. By employing coincidence degree theory and analysis techniques, sufficient conditions for existence of periodic solutions are established.
Abstract: Data Envelopment Analysis (DEA) is one of the most
widely used technique for evaluating the relative efficiency of a set
of homogeneous decision making units. Traditionally, it assumes that
input and output variables are known in advance, ignoring the critical
issue of data uncertainty. In this paper, we deal with the problem
of efficiency evaluation under uncertain conditions by adopting the
general framework of the stochastic programming. We assume that
output parameters are represented by discretely distributed random
variables and we propose two different models defined according to a
neutral and risk-averse perspective. The models have been validated
by considering a real case study concerning the evaluation of the
technical efficiency of a sample of individual firms operating in
the Italian leather manufacturing industry. Our findings show the
validity of the proposed approach as ex-ante evaluation technique
by providing the decision maker with useful insights depending on
his risk aversion degree.
Abstract: Studies have shown that the SnAgCu solder family has been widely used as a replacement for conventional Sn-Pb solders. An attractive approach is by introducing alloying additives (rare earth elements (RE), Zn, Co, Fe, Ni, Sb) into the SnAgCu solder, which helps in refining the microstructure also improving the mechanical and wetting properties of the solder. The present work focuses on the effect of additions of 0.5% Ce and Fe into Sn-3.0Ag-0.5Cu solder, in attempt to reduce the intermetallic compound (IMC) growth and reflow properties of the solder on Cu and Ni (P) surface finish, as well as effects thermal aging on the formation of intermetallic compound (IMC) on different surface finish. Excessive intermetallic compound growth may effect the interface and solder joint due to the brittle nature of the intermetallic compounds. Thus, by introducing alloying elements, IMC layer thickness can be decrease, resulting in better joint and solder reliability.
Abstract: The paper shows some ability to manage two-phase
flows arising from the use of unsteady effects. In one case, we
consider the condition of fragmentation of the interface between the
two components leads to the intensification of mixing. The problem
is solved when the temporal and linear scale are small for the
appearance of the developed mixing layer. Showing that exist such
conditions for unsteady flow velocity at the surface of the channel,
which will lead to the creation and fragmentation of vortices at Re
numbers of order unity. Also showing that the Re is not a criterion of
similarity for this type of flows, but we can introduce a criterion that
depends on both the Re, and the frequency splitting of the vortices. It
turned out that feature of this situation is that streamlines behave
stable, and if we analyze the behavior of the interface between the
components it satisfies all the properties of unstable flows. The other
problem we consider the behavior of solid impurities in the extensive
system of channels. Simulated unsteady periodic flow modeled
breaths. Consider the behavior of the particles along the trajectories.
It is shown that, depending on the mass and diameter of the particles,
they can be collected in a caustic on the channel walls, stop in a
certain place or fly back. Of interest is the distribution of particle
velocity in frequency. It turned out that by choosing a behavior of the
velocity field of the carrier gas can affect the trajectory of individual
particles including force them to fly back.
Abstract: This article first summarizes reasons why current approaches supporting Open Learning and Distance Education need to be complemented by tools permitting lecturers, researchers and students to cooperatively organize the semantic content of Learning related materials (courses, discussions, etc.) into a fine-grained shared semantic network. This first part of the article also quickly describes the approach adopted to permit such a collaborative work. Then, examples of such semantic networks are presented. Finally, an evaluation of the approach by students is provided and analyzed.
Abstract: A study was carried out to determine the effect of water quality on flotation performance. The experimental test work comprised of batch flotation tests using Denver lab cell for a period of 10 minutes. Nine different test runs were carried out in triplicates to ensure reproducibility using different water types from different thickener overflows, return and sewage effluent water (process water) and portable water. The water sources differed in pH, total dissolved solids, total suspended solids and conductivity. Process water was found to reduce the concentrate recovery and mass pull, while portable water increased the concentrate recovery and mass pull. Portable water reduced the concentrate grade while process water increased the concentrate grade. It is proposed that a combination of process water and portable water supply be used in flotation circuits to balance the different effects that the different water types have on the flotation efficiency.
Abstract: The recognition of human faces, especially those with
different orientations is a challenging and important problem in image
analysis and classification. This paper proposes an effective scheme
for rotation invariant face recognition using Log-Polar Transform and
Discrete Cosine Transform combined features. The rotation invariant
feature extraction for a given face image involves applying the logpolar
transform to eliminate the rotation effect and to produce a row
shifted log-polar image. The discrete cosine transform is then applied
to eliminate the row shift effect and to generate the low-dimensional
feature vector. A PSO-based feature selection algorithm is utilized to
search the feature vector space for the optimal feature subset.
Evolution is driven by a fitness function defined in terms of
maximizing the between-class separation (scatter index).
Experimental results, based on the ORL face database using testing
data sets for images with different orientations; show that the
proposed system outperforms other face recognition methods. The
overall recognition rate for the rotated test images being 97%,
demonstrating that the extracted feature vector is an effective rotation
invariant feature set with minimal set of selected features.
Abstract: The performance of an image filtering system depends
on its ability to detect the presence of noisy pixels in the image. Most
of the impulse detection schemes assume the presence of salt and
pepper noise in the images and do not work satisfactorily in case of
uniformly distributed impulse noise. In this paper, a new algorithm is
presented to improve the performance of switching median filter in
detection of uniformly distributed impulse noise. The performance of
the proposed scheme is demonstrated by the results obtained from
computer simulations on various images.
Abstract: When binary decision diagrams are formed from
uniformly distributed Monte Carlo data for a large number of
variables, the complexity of the decision diagrams exhibits a
predictable relationship to the number of variables and minterms. In
the present work, a neural network model has been used to analyze the
pattern of shortest path length for larger number of Monte Carlo data
points. The neural model shows a strong descriptive power for the
ISCAS benchmark data with an RMS error of 0.102 for the shortest
path length complexity. Therefore, the model can be considered as a
method of predicting path length complexities; this is expected to lead
to minimum time complexity of very large-scale integrated circuitries
and related computer-aided design tools that use binary decision
diagrams.
Abstract: Digital watermarking is one of the techniques for
copyright protection. In this paper, a normalization-based robust
image watermarking scheme which encompasses singular value
decomposition (SVD) and discrete cosine transform (DCT)
techniques is proposed. For the proposed scheme, the host image is
first normalized to a standard form and divided into non-overlapping
image blocks. SVD is applied to each block. By concatenating the
first singular values (SV) of adjacent blocks of the normalized image,
a SV block is obtained. DCT is then carried out on the SV blocks to
produce SVD-DCT blocks. A watermark bit is embedded in the highfrequency
band of a SVD-DCT block by imposing a particular
relationship between two pseudo-randomly selected DCT
coefficients. An adaptive frequency mask is used to adjust local
watermark embedding strength. Watermark extraction involves
mainly the inverse process. The watermark extracting method is blind
and efficient. Experimental results show that the quality degradation
of watermarked image caused by the embedded watermark is visually
transparent. Results also show that the proposed scheme is robust
against various image processing operations and geometric attacks.
Abstract: Understanding how airborne pathogens are
transported through hospital wards is essential for determining the
infection risk to patients and healthcare workers. This study utilizes
Computational Fluid Dynamics (CFD) simulations to explore
possible pathogen transport within a six-bed partitioned Nightingalestyle
hospital ward.
Grid independence of a ward model was addressed using the Grid
Convergence Index (GCI) from solutions obtained using three fullystructured
grids. Pathogens were simulated using source terms in
conjunction with a scalar transport equation and a RANS turbulence
model. Errors were found to be less than 4% in the calculation of air
velocities but an average of 13% was seen in the scalar field.
A parametric study of variations in the pathogen release point
illustrated that its distribution is strongly influenced by the local
velocity field and the degree of air mixing present.
Abstract: An investigation of noise in a micro stepping motor is
considered to study in this article. Because of the trend towards higher
precision and more and more small 3C (including Computer,
Communication and Consumer Electronics) products, the micro
stepping motor is frequently used to drive the micro system or the
other 3C products. Unfortunately, noise in a micro stepped motor is
too large to accept by the customs. To depress the noise of a micro
stepped motor, the dynamic characteristics in this system must be
studied. In this article, a Visual Basic (VB) computer program speed
controlled micro stepped motor in a digital camera is investigated.
Karman KD2300-2S non-contract eddy current displacement sensor,
probe microphone, and HP 35670A analyzer are employed to analyze
the dynamic characteristics of vibration and noise in a motor. The
vibration and noise measurement of different type of bearings and
different treatment of coils are compared. The rotating components,
bearings, coil, etc. of the motor play the important roles in producing
vibration and noise. It is found that the noise will be depressed about
3~4 dB and 6~7 dB, when substitutes the copper bearing with plastic
one and coats the motor coil with paraffin wax, respectively.