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.

Numerical Study on the Response of Reinforced Concrete Wall Resisting the Impact Loading

A numerical analysis of a reinforced concrete (RC) wall under missile impact loading is presented in this study. The model created by Technical Research Center of Finland was used. The commercial finite element code, LS-DYNA was used to analyze. The structural components of the reinforced concrete wall, missile and their contacts are fully modeled. The material nonlinearity with strain rate effects considering damage and failure is included in the analysis. The results of analysis were verified with other research results. The case-studies with different reinforcement ratios were conducted to investigate the influence of reinforcement on the punching behavior of walls under missile impact.

Analysis of Modified Heap Sort Algorithm on Different Environment

In field of Computer Science and Mathematics, sorting algorithm is an algorithm that puts elements of a list in a certain order i.e. ascending or descending. Sorting is perhaps the most widely studied problem in computer science and is frequently used as a benchmark of a system-s performance. This paper presented the comparative performance study of four sorting algorithms on different platform. For each machine, it is found that the algorithm depends upon the number of elements to be sorted. In addition, as expected, results show that the relative performance of the algorithms differed on the various machines. So, algorithm performance is dependent on data size and there exists impact of hardware also.

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.

New Approach to Spectral Analysis of High Bit Rate PCM Signals

Pulse code modulation is a widespread technique in digital communication with significant impact on existing modern and proposed future communication technologies. Its widespread utilization is due to its simplicity and attractive spectral characteristics. In this paper, we present a new approach to the spectral analysis of PCM signals using Riemann-Stieltjes integrals, which is very accurate for high bit rates. This approach can serve as a model for similar spectral analysis of other competing modulation schemes.

Nonlinear Effects in Bubbly Liquid with Shock Waves

The paper presents the results of theoretical and numerical modeling of propagation of shock waves in bubbly liquids related to nonlinear effects (realistic equation of state, chemical reactions, two-dimensional effects). On the basis on the Rankine- Hugoniot equations the problem of determination of parameters of passing and reflected shock waves in gas-liquid medium for isothermal, adiabatic and shock compression of the gas component is solved by using the wide-range equation of state of water in the analitic form. The phenomenon of shock wave intensification is investigated in the channel of variable cross section for the propagation of a shock wave in the liquid filled with bubbles containing chemically active gases. The results of modeling of the wave impulse impact on the solid wall covered with bubble layer are presented.

Leaf Chlorophyll of Corn, Sweet basil and Borage under Intercropping System in Weed Interference

Intercropping is one of the sustainable agricultural factors. The SPAD meter can be used to predict nitrogen index reliably, it may also be a useful tool for assessing the relative impact of weeds on crops. In order to study the effect of weeds on SPAD in corn (Zea mays L.), sweet basil (Ocimum basilicum L.) and borage (Borago officinalis L.) in intercropping system, a factorial experiment was conducted in three replications in 2011. Experimental factors were included intercropping of corn with sweet basil and borage in different ratios (100:0, 75:25, 50:50, 25:75 and 0:100 corn: borage or sweet basil) and weed infestation (weed control and weed interference). The results showed that intercropping of corn with sweet basil and borage increased the SPAD value of corn compare to monoculture in weed interference condition. Sweet basil SPAD value in weed control treatments (43.66) was more than weed interference treatments (40.17). Corn could increase the borage SPAD value compare to monoculture in weed interference treatments.

Simulation and Analysis of the Shift Process for an Automatic Transmission

The automatic transmission (AT) is one of the most important components of many automobile transmission systems. The shift quality has a significant influence on the ride comfort of the vehicle. During the AT shift process, the joint elements such as the clutch and bands engage or disengage, linking sets of gears to create a fixed gear ratio. Since these ratios differ between gears in a fixed gear ratio transmission, the motion of the vehicle could change suddenly during the shift process if the joint elements are engaged or disengaged inappropriately, additionally impacting the entire transmission system and increasing the temperature of connect elements.The objective was to establish a system model for an AT powertrain using Matlab/Simulink. This paper further analyses the effect of varying hydraulic pressure and the associated impact on shift quality during both engagment and disengagement of the joint elements, proving that shift quality improvements could be achieved with appropriate hydraulic pressure control.

Simulation Study on the Indoor Thermal Comfort with Insulation on Interior Structural Components of Super High-Rise Residences

In this study, we discussed the effects on the thermal comfort of super high-rise residences that how effected by the high thermal capacity structural components. We considered different building orientations, structures, and insulation methods. We used the dynamic simulation software THERB (simulation of the thermal environment of residential buildings). It can estimate the temperature, humidity, sensible temperature, and heating/cooling load for multiple buildings. In the past studies, we examined the impact of air-conditioning loads (hereinafter referred to as AC loads) on the interior structural parts and the AC-usage patterns of super-high-rise residences. Super-high-rise residences have more structural components such as pillars and beams than do ordinary apartment buildings. The skeleton is generally made of concrete and steel, which have high thermal-storage capacities. The thermal-storage capacity of super-high-rise residences is considered to have a larger impact on the AC load and thermal comfort than that of ordinary residences. We show that the AC load of super-high-rise units would be reduced by installing insulation on the surfaces of interior walls that are not usually insulated in Japan.

Oil Refineries Emissions: Source and Impact: A Study using AERMOD

The main objectives of this paper are to measure pollutants concentrations in the oil refinery area in Kuwait over three periods during one year, obtain recent emission inventory for the three refineries of Kuwait, use AERMOD and the emission inventory to predict pollutants concentrations and distribution, compare model predictions against measured data, and perform numerical experiments to determine conditions at which emission rates and the resulting pollutant dispersion is below maximum allowable limits.

Impacts of the Courtyard with Glazed Roof on House Winter Thermal Conditions

The 'wind-rain' house has a courtyard with glazed roof, which allows more direct sunlight to come into indoor spaces during the winter. The glazed roof can be partially opened or closed and automatically controlled to provide natural ventilation in order to adjust for indoor thermal conditions and the roof area can be shaded by reflective insulation materials during the summer. Two field studies for evaluating indoor thermal conditions of the two 'windrain' houses have been carried out by author in 2009 and 2010. Indoor and outdoor air temperature and relative humidity adjacent to floor and ceiling of the two sample houses were continuously tested at 15-minute intervals, 24 hours a day during the winter months. Based on field study data, this study investigates relationships between building design and indoor thermal condition of the 'windrain' house to improve the future house design for building thermal comfort and energy efficiency

Experimental Study of Upsetting and Die Forging with Controlled Impact

The results from experimental research of deformation by upsetting and die forging of lead specimens wit controlled impact are presented. Laboratory setup for conducting the investigations, which uses cold rocket engine operated with compressed air, is described. The results show that when using controlled impact is achieving greater plastic deformation and consumes less impact energy than at ordinary impact deformation process.

Increase of Heat Index over Bangladesh: Impact of Climate Change

Heat Index describes the combined effect of temperature and humidity on human body. This combined effect is causing a serious threat to the health of people because of the changing climate. With climate change, climate variability and thus the occurrence of heat waves is likely to increase. Evidence is emerging from the analysis of long-term climate records of an increase in the frequency and duration of extreme temperature events in all over Bangladesh particularly during summer. Summer season has prolonged while winters have become short in Bangladesh. Summers have become hotter and thus affecting the lives of the people engaged in outdoor activities during scorching sun hours. In 2003 around 62 people died due to heat wave across the country. In this paper Bangladesh is divided in four regions and heat index has been calculated from 1960 to 2010 in these regions of the country. The aim of this paper is to identify the spots most vulnerable to heat strokes and heat waves due to high heat index. The results show upward trend of heat index in almost all the regions of Bangladesh. The highest increase in heat index value has been observed in areas of South-west region and North-west Region. The highest change in average heat index has been found in Jessore by almost 5.50C.

Operational Risk – Scenario Analysis

This paper focuses on operational risk measurement techniques and on economic capital estimation methods. A data sample of operational losses provided by an anonymous Central European bank is analyzed using several approaches. Loss Distribution Approach and scenario analysis method are considered. Custom plausible loss events defined in a particular scenario are merged with the original data sample and their impact on capital estimates and on the financial institution is evaluated. Two main questions are assessed – What is the most appropriate statistical method to measure and model operational loss data distribution? and What is the impact of hypothetical plausible events on the financial institution? The g&h distribution was evaluated to be the most suitable one for operational risk modeling. The method based on the combination of historical loss events modeling and scenario analysis provides reasonable capital estimates and allows for the measurement of the impact of extreme events on banking operations.

Extraction of Fetal Heart Rate and Fetal Heart Rate Variability from Mother's ECG Signal

This paper describes a new method for extracting the fetal heart rate (fHR) and the fetal heart rate variability (fHRV) signal non-invasively using abdominal maternal electrocardiogram (mECG) recordings. The extraction is based on the fundamental frequency (Fourier-s) theorem. The fundamental frequency of the mother-s electrocardiogram signal (fo-m) is calculated directly from the abdominal signal. The heart rate of the fetus is usually higher than that of the mother; as a result, the fundamental frequency of the fetal-s electrocardiogram signal (fo-f) is higher than that of the mother-s (fo-f > fo-m). Notch filters to suppress mother-s higher harmonics were designed; then a bandpass filter to target fo-f and reject fo-m is implemented. Although the bandpass filter will pass some other frequencies (harmonics), we have shown in this study that those harmonics are actually carried on fo-f, and thus have no impact on the evaluation of the beat-to-beat changes (RR intervals). The oscillations of the time-domain extracted signal represent the RR intervals. We have also shown in this study that zero-to-zero evaluation of the periods is more accurate than the peak-to-peak evaluation. This method is evaluated both on simulated signals and on different abdominal recordings obtained at different gestational ages.

A Previously Underappreciated Impact on Global Warming caused by the Geometrical and Physical Properties of desert sand

The previous researches focused on the influence of anthropogenic greenhouse gases exerting global warming, but not consider whether desert sand may warm the planet, this could be improved by accounting for sand's physical and geometric properties. Here we show, sand particles (because of their geometry) at the desert surface form an extended surface of up to 1 + π/4 times the planar area of the desert that can contact sunlight, and at shallow depths of the desert form another extended surface of at least 1 + π times the planar area that can contact air. Based on this feature, an enhanced heat exchange system between sunlight, desert sand, and air in the spaces between sand particles could be built up automatically, which can increase capture of solar energy, leading to rapid heating of the sand particles, and then the heating of sand particles will dramatically heat the air between sand particles. The thermodynamics of deserts may thus have contributed to global warming, especially significant to future global warming if the current desertification continues to expand.

Reduction of MMP Using Oleophilic Chemicals

CO2 miscible displacement is not feasible in many oil fields due to high reservoir temperature as higher pressure is required to achieve miscibility. The miscibility pressure is far higher than the formation fracture pressure making it impossible to have CO2 miscible displacement. However, by using oleophilic chemicals, minimum miscibility pressure (MMP) could be lowered. The main objective of this research is to find the best oleophilic chemical in MMP reduction using slim-tube test and Vanishing Interfacial Tension (VIT) The chemicals are selected based on the characteristics that it must be oil soluble, low water solubility, have 4 – 8 carbons, semi polar, economical, and safe for human operation. The families of chemicals chosen are carboxylic acid, alcohol, and ketone. The whole experiment would be conducted at 100°C and the best chemical is said to be effective when it is able to lower CO2-crude oil MMP the most. Findings of this research would have great impact to the oil and gas industry in reduction of operation cost for CO2EOR which is applicable to both onshore and offshore operation.

The Impact of Revenue Gap on Economic Growth: A Case Study of Pakistan

This study employs auto-regressive distributed lag (ARDL) bounds approach to cointegration for long run and errorcorrection modeling (ECM) for short run analysis to examine the relationship between revenue gap and economic growth for Pakistan using annual time series data over the period 1980 to 2008. The short and long run results indicate that revenue gap is statistical significant and negatively effect economic growth. The significant and negative coefficient of error correction term in ECM indicates that after a shock, the long rum equilibrium will again converge towards equilibrium about 10.406 percent within a year.

Influence of Sire Breed, Protein Supplementation and Gender on Wool Spinning Fineness in First-Cross Merino Lambs

Our objectives were to evaluate the effects of sire breed, type of protein supplement, level of supplementation and sex on wool spinning fineness (SF), its correlations with other wool characteristics and prediction accuracy in F1 Merino crossbred lambs. Texel, Coopworth, White Suffolk, East Friesian and Dorset rams were mated with 500 purebred Merino dams at a ratio of 1:100 in separate paddocks within a single management system. The F1 progeny were raised on ryegrass pasture until weaning, before forty lambs were randomly allocated to treatments in a 5 x 2 x 2 x 2 factorial experimental design representing 5 sire breeds, 2 supplementary feeds (canola or lupins), 2 levels of supplementation (1% or 2% of liveweight) and sex (wethers or ewes). Lambs were supplemented for six weeks after an initial three weeks of adjustment, wool sampled at the commencement and conclusion of the feeding trial and analyzed for SF, mean fibre diameter (FD), coefficient of variation (CV), standard deviation, comfort factor (CF), fibre curvature (CURV), and clean fleece yield. Data were analyzed using mixed linear model procedures with sire fitted as a random effect, and sire breed, sex, supplementary feed type, level of supplementation and their second-order interactions as fixed effects. Sire breed (P

An Experimental Investigation of Heating in Induction Motors

The ability to predict an accurate temperature distribution requires the knowledge of the losses, the thermal characteristics of the materials, and the cooling conditions, all of which are very difficult to quantify. In this paper, the impact of the effects of iron and copper losses are investigated separately and their effects on the heating in various points of the stator of an induction motor, is highlighted by using two simple tests. In addition, the effect of a defect, such as an open circuit in a phase of the stator, on the heating is also obtained by a no-load test. The squirrel cage induction motor is rated at 2.2 kW; 380 V; 5.2 A; Δ connected; 50 Hz; 1420 rpm and the class of insulation F, has been thermally tested under several load conditions. Several thermocouples were placed in strategic points of the stator.