Abstract: Internal controls of accounting are an essential
business function for a growth-oriented organization, and include the
elements of risk assessment, information communications and even
employees' roles and responsibilities. Internal controls of accounting
systems are designed to protect a company from fraud, abuse and
inaccurate data recording and help organizations keep track of
essential financial activities. Internal controls of accounting provide a
streamlined solution for organizing all accounting procedures and
ensuring that the accounting cycle is completed consistently and
successfully. Implementing a formal Accounting Procedures Manual
for the organization allows the financial department to facilitate
several processes and maintain rigorous standards. Internal controls
also allow organizations to keep detailed records, manage and
organize important financial transactions and set a high standard for
the organization's financial management structure and protocols. A
well-implemented system also reduces the risk of accounting errors
and abuse. A well-implemented controls system allows a company's
financial managers to regulate and streamline all functions of the
accounting department. Internal controls of accounting can be set up
for every area to track deposits, monitor check handling, keep track
of creditor accounts, and even assess budgets and financial statements
on an ongoing basis. Setting up an effective accounting system to
monitor accounting reports, analyze records and protect sensitive
financial information also can help a company set clear goals and
make accurate projections. Creating efficient accounting processes
allows an organization to set specific policies and protocols on
accounting procedures, and reach its financial objectives on a regular
basis. Internal accounting controls can help keep track of such areas
as cash-receipt recording, payroll management, appropriate recording
of grants and gifts, cash disbursements by authorized personnel, and
the recording of assets. These systems also can take into account any
government regulations and requirements for financial reporting.
Abstract: The effect of wood vinegar, entomopathogenic
nematodes ((Steinernema thailandensis n. sp.) and fermented organic
substances from four plants such as: Derris elliptica Roxb, Stemona
tuberosa Lour, Tinospora crispa Mier and Azadirachta indica J. were
tested on the five varieties of sweetpotato with potential for
bioethanol production ie. Taiwan, China, PROC No.65-16, Phichit
166-5, and Phichit 129-6. The experimental plots were located at
Faculty of Agriculture, Natural Resources and Environment,
Naresuan University, Phitsanulok, Thailand. The aim of this study
was to compare the efficiency of the five treatments for growth, yield
and insect infestation on the five varieties of sweetpotato. Treatment
with entomopathogenic nematodes gave the highest average weight
of sweetpotato tubers (1.3 kg/tuber), followed by wood vinegar,
fermented organic substances and mixed treatment with yields of
0.88, 0.46 and 0.43 kg/tuber, respectively. Also the
entomopathogenic nematode treatment gave significantly higher
average width and length of sweet potato (9.82 cm and 9.45 cm,
respectively). Additionally, the entomopathogenic nematode
provided the best control of insect infestation on sweetpotato leaves
and tubers. Comparison among the varieties of sweetpotato, PROC
NO.65-16 showed the highest weight and length. However, Phichit
129-6 gave significantly higher weight of 0.94 kg/tuber. Lastly, the
lowest sweet potato weevil infestation on leaves and tubers occurred
on Taiwan and Phichit 129-6.
Abstract: SEMG (Surface Electromyogram) is one of the
bio-signals and is generated from the muscle. And there are many
research results that use forearm EMG to detect hand motions. In this
paper, we will talk about our developed the robot hand system that can
control grasping power by SEMG. In our system, we suppose that
muscle power is proportional to the amplitude of SEMG. The power is
estimated and the grip power of a robot hand is able to be controlled
using estimated muscle power in our system. In addition, to perform a
more precise control can be considered to build a closed loop feedback
system as an object to a subject to pressure from the edge of hand. Our
objectives of this study are the development of a method that makes
perfect detection of the hand grip force possible using SEMG patterns,
and applying this method to the man-machine interface.
Abstract: Intelligent deep-drawing is an instrumental research field in sheet metal forming. A set of 28 different experimental data have been employed in this paper, investigating the roles of die radius, punch radius, friction coefficients and drawing ratios for axisymmetric workpieces deep drawing. This paper focuses an evolutionary neural network, specifically, error back propagation in collaboration with genetic algorithm. The neural network encompasses a number of different functional nodes defined through the established principles. The input parameters, i.e., punch radii, die radii, friction coefficients and drawing ratios are set to the network; thereafter, the material outputs at two critical points are accurately calculated. The output of the network is used to establish the best parameters leading to the most uniform thickness in the product via the genetic algorithm. This research achieved satisfactory results based on demonstration of neural networks.
Abstract: Article presents the geometry and structure
reconstruction procedure of the aircraft model for flatter research
(based on the I22-IRYDA aircraft). For reconstruction the Reverse
Engineering techniques and advanced surface modeling CAD tools
are used. Authors discuss all stages of data acquisition process,
computation and analysis of measured data. For acquisition the three
dimensional structured light scanner was used. In the further sections,
details of reconstruction process are present. Geometry
reconstruction procedure transform measured input data (points
cloud) into the three dimensional parametric computer model
(NURBS solid model) which is compatible with CAD systems.
Parallel to the geometry of the aircraft, the internal structure
(structural model) are extracted and modeled. In last chapter the
evaluation of obtained models are discussed.
Abstract: In this study, a fuzzy-logic based control system was
designed to ensure that time and energy is saved during the operation
of load elevators which are used during the construction of tall
buildings. In the control system that was devised, for the load
elevators to work more efficiently, the energy interval where the
motor worked was taken as the output variable whereas the amount
of load and the building height were taken as input variables. The
most appropriate working intervals depending on the characteristics
of these variables were defined by the help of an expert. Fuzzy expert
system software was formed using Delphi programming language. In
this design, mamdani max-min inference mechanism was used and
the centroid method was employed in the clarification procedure. In
conclusion, it is observed that the system that was designed is
feasible and this is supported by statistical analyses..
Abstract: In parallel, broadcasting has changed rapidly with the
changing of the world at the same area. Broadcasting is also
influenced and reshaped in terms of the emergence of new
communication technologies. These developments have resulted a lot
of economic and social consequences. The most important
consequences of these results are those of the powers of the
governments to control over the means of communication and control
mechanisms related to the descriptions of the new issues. For this
purpose, autonomous and independent regulatory bodies have been
established by the state. One of these regulatory bodies is the Radio
and Television Supreme Council, which to be established in 1994,
with the Code no 3984. Today’s Radio and Television Supreme
Council which is responsible for the regulation of the radio and
television broadcasts all across Turkey has an important and effective
position as autonomous and independent regulatory body. The Radio
and Television Supreme Council acts as being a remarkable organizer
for a sensitive area of radio and television broadcasting on one hand,
and the area of democratic, liberal and keep in mind the concept of
the public interest by putting certain principles for the functioning of
the Board control, in the context of media policy as one of the central
organs, on the other hand.
In this study, the role of the Radio and Television Supreme
Council is examined in accordance with the Code no 3894 in order to
control over the communication and control mechanisms as well as
the examination of the changes in the duties of the Code No. 6112,
dated 2011.
Abstract: This work deals with modeling and simulation of SO2 removal in a ceramic membrane by means of FEM. A mass transfer model was developed to predict the performance of SO2 absorption in a chemical solvent. The model was based on solving conservation equations for gas component in the membrane. Computational fluid dynamics (CFD) of mass and momentum were used to solve the model equations. The simulations aimed to obtain the distribution of gas concentration in the absorption process. The effect of the operating parameters on the efficiency of the ceramic membrane was evaluated. The modeling findings showed that the gas phase velocity has significant effect on the removal of gas whereas the liquid phase does not affect the SO2 removal significantly. It is also indicated that the main mass transfer resistance is placed in the membrane and gas phase because of high tortuosity of the ceramic membrane.
Abstract: Salinity level may affect early development of
biofuel feedstock crops. The biofuel feedstock crops canola
(Brassica napus L.), sorghum [Sorghum bicolor (L.) Moench], and
sunflower (Helianthus annuus L.); and the potential feedstock crop
sweet corn (Zea mays L.) were planted in media in pots and treated
with aqueous solutions of 0, 0.1, 0.5 and 1.0 M NaCl once at: 1)
planting; 2) 7-10 days after planting or 3) first true leaf expansion.
An additional treatment (4) comprised of one-half strength of the 0.1,
0.5 and 1.0 M (concentrations 0.05, 0.25, 0.5 M at each application)
was applied at first true leaf expansion and four days later. Survival
of most crops decreased below 90% above 0.5 M; survival of canola
decreased above 0.1 M. Application timing had little effect on crop
survival. For canola root fresh and dry weights improved when
application was at plant emergence; for sorghum top and root fresh
weights improved when the split application was used. When
application was at planting root dry weight was improved over most
other applications. Sunflower top fresh weight was among the
highest when saline solutions were split and top dry weight was
among the highest when application was at plant emergence. Sweet
corn root fresh weight was improved when the split application was
used or application was at planting. Sweet corn root dry weight was
highest when application was at planting or plant emergence. Even at
high salinity rates survival rates greater than what might be expected
occurred. Plants that survived appear to be able to adjust to saline
during the early stages of development.
Abstract: Modern information and communication technologies
offer a variety of support options for the efficient handling of
customer relationships. CRM systems have been developed, which
are designed to support the processes in the areas of marketing, sales
and service. Along with technological progress, CRM systems are
constantly changing, i.e. the systems are continually enhanced by
new functions. However, not all functions are suitable for every
company because of different frameworks and business processes. In
this context the question arises whether or not CRM systems are
widely used in Austrian companies and which business processes are
most frequently supported by CRM systems. This paper aims to shed
light on the popularity of CRM systems in Austrian companies in
general and the use of different functions to support their daily
business. First of all, the paper provides a theoretical overview of the
structure of modern CRM systems and proposes a categorization of
currently available software functionality for collaborative,
operational and analytical CRM processes, which provides the
theoretical background for the empirical study. Apart from these
theoretical considerations, the paper presents the empirical results of
a field survey on the use of CRM systems in Austrian companies and
analyzes its findings.
Abstract: This paper aims to present the reviews of the
application of neural network in shunt active power filter (SAPF).
From the review, three out of four components of SAPF structure,
which are harmonic detection component, compensating current
control, and DC bus voltage control, have been adopted some of
neural network architecture as part of its component or even
substitution. The objectives of most papers in using neural network in
SAPF are to increase the efficiency, stability, accuracy, robustness,
tracking ability of the systems of each component. Moreover,
minimizing unneeded signal due to the distortion is the ultimate goal
in applying neural network to the SAPF. The most famous
architecture of neural network in SAPF applications are ADALINE
and Backpropagation (BP).
Abstract: Recently, several designs of single fed circularly
polarized microstrip antennas have been studied. Relatively, a few
designs for achieving circular polarization using triangular microstrip
antenna are available. Typically existing design of single fed
circularly polarized triangular microstrip antennas include the use of
equilateral triangular patch with a slit or a horizontal slot on the patch
or addition a narrow band stub on the edge or a vertex of triangular
patch.
In other word, with using a narrow band tune stub on middle of an
edge of triangle causes of facility to compensate the possible
fabrication error and substrate materials with easier adjusting the
tuner stub length. Even though disadvantages of this method is very
long of stub (approximate 1/3 length of triangle edge). In this paper,
instead of narrow band stub, a wide band stub has been applied,
therefore the length of stub by this method has been decreased
around 1/10 edge of triangle in addition changing the aperture angle
of stub, provides more facility for designing and producing circular
polarization wave.
Abstract: Simultaneous recovery of copper and DCA from
simulated MEUF concentrated stream was investigated. Effects of
surfactant (DCA) and metal (copper) concentrations, surfactant to
metal molar ratio (S/M ratio), electroplating voltage, EDTA
concentration, solution pH, and salt concentration on metal recovery
and current efficiency were studied. Electric voltage of -0.5 V was
shown to be optimum operation condition in terms of Cu recovery,
current efficiency, and surfactant recovery. Increasing Cu recovery and
current efficiency were observed with increases of Cu concentration
while keeping concentration of DCA constant. However, increasing
both Cu and DCA concentration while keeping S/M ratio constant at
2.5 showed detrimental effect on Cu recovery at DCA concentration
higher than 15 mM. Cu recovery decreases with increasing pH while
current efficiency showed an opposite trend. It is believed that
conductivity is the main cause for discrepancy of Cu recovery and
current efficiency observed at different pH. Finally, it was shown that
EDTA had adverse effect on both Cu recovery and current efficiency
while addition of NaCl salt had negative impact on current efficiency
at concentration higher than 8000 mg/L.
Abstract: A data warehouse (DW) is a system which has value and role for decision-making by querying. Queries to DW are critical regarding to their complexity and length. They often access millions of tuples, and involve joins between relations and aggregations. Materialized views are able to provide the better performance for DW queries. However, these views have maintenance cost, so materialization of all views is not possible. An important challenge of DW environment is materialized view selection because we have to realize the trade-off between performance and view maintenance cost. Therefore, in this paper, we introduce a new approach aimed at solve this challenge based on Two-Phase Optimization (2PO), which is a combination of Simulated Annealing (SA) and Iterative Improvement (II), with the use of Multiple View Processing Plan (MVPP). Our experiments show that our method provides a further improvement in term of query processing cost and view maintenance cost.
Abstract: The IEEE 802.11e which is an enhanced version of the 802.11 WLAN standards incorporates the Quality of Service (QoS) which makes it a better choice for multimedia and real time applications. In this paper we study various aspects concerned with 802.11e standard. Further, the analysis results for this standard are compared with the legacy 802.11 standard. Simulation results show that IEEE 802.11e out performs legacy IEEE 802.11 in terms of quality of service due to its flow differentiated channel allocation and better queue management architecture. We also propose a method to improve the unfair allocation of bandwidth for downlink and uplink channels by varying the medium access priority level.
Abstract: With the exponential growth of networked system and
application such as eCommerce, the demand for effective internet
security is increasing. Cryptology is the science and study of systems
for secret communication. It consists of two complementary fields of
study: cryptography and cryptanalysis. The application of genetic
algorithms in the cryptanalysis of knapsack ciphers is suggested by
Spillman [7]. In order to improve the efficiency of genetic algorithm
attack on knapsack cipher, the previously published attack was
enhanced and re-implemented with variation of initial assumptions
and results are compared with Spillman results. The experimental
result of research indicates that the efficiency of genetic algorithm
attack on knapsack cipher can be improved with variation of initial
assumption.
Abstract: The main purpose of the dam is to control the surface
streams and rivers across the country. Dam construction and
formation of river and big water reservoirs and resources happen in
the glen is a big incident which would change its surrounding area
considerably. In fact, constructing a dam the glen width is close and
fishes don't migrate from upstream to downstream and ultimately it
would led to their death. To resolve this, it seems necessity to create a
passage for fishes during the construction of dam. It is provided
establishing a set of stepped pools overlooking each other as a fish
way or fish ladder a proper pathway for moving fishes. In this article
we first examine the surrounding environment and then Ghazal Ozon
River and preserving the aquatics.
Abstract: We have defined two suites of metrics, which cover
static and dynamic aspects of component assembly. The static
metrics measure complexity and criticality of component assembly,
wherein complexity is measured using Component Packing Density
and Component Interaction Density metrics. Further, four criticality
conditions namely, Link, Bridge, Inheritance and Size criticalities
have been identified and quantified. The complexity and criticality
metrics are combined to form a Triangular Metric, which can be used
to classify the type and nature of applications. Dynamic metrics are
collected during the runtime of a complete application. Dynamic
metrics are useful to identify super-component and to evaluate the
degree of utilisation of various components. In this paper both static
and dynamic metrics are evaluated using Weyuker-s set of properties.
The result shows that the metrics provide a valid means to measure
issues in component assembly. We relate our metrics suite with
McCall-s Quality Model and illustrate their impact on product
quality and to the management of component-based product
development.
Abstract: Computer languages are usually lumped together
into broad -paradigms-, leaving us in want of a finer classification
of kinds of language. Theories distinguishing between -genuine
differences- in language has been called for, and we propose that
such differences can be observed through a notion of expressive mode.
We outline this concept, propose how it could be operationalized and
indicate a possible context for the development of a corresponding
theory. Finally we consider a possible application in connection
with evaluation of language revision. We illustrate this with a case,
investigating possible revisions of the relational algebra in order to
overcome weaknesses of the division operator in connection with
universal queries.
Abstract: A prototype for audio and video capture and compression in real time on a Linux platform has been developed. It is able to visualize both the captured and the compressed video at the same time, as well as the captured and compressed audio with the goal of comparing their quality. As it is based on free code, the final goal is to run it in an embedded system running Linux. Therefore, we would implement a node to capture and compress such multimedia information. Thus, it would be possible to consider the project within a larger one aimed at live broadcast of audio and video using a streaming server which would communicate with our node. Then, we would have a very powerful and flexible system with several practical applications.