Perspectives of Financial Reporting Harmonization

In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.

Dynamic TDMA Slot Reservation Protocol for QoS Provisioning in Cognitive Radio Ad Hoc Networks

In this paper, we propose a dynamic TDMA slot reservation (DTSR) protocol for cognitive radio ad hoc networks. Quality of Service (QoS) guarantee plays a critically important role in such networks. We consider the problem of providing QoS guarantee to users as well as to maintain the most efficient use of scarce bandwidth resources. According to one hop neighboring information and the bandwidth requirement, our proposed protocol dynamically changes the frame length and the transmission schedule. A dynamic frame length expansion and shrinking scheme that controls the excessive increase of unassigned slots has been proposed. This method efficiently utilizes the channel bandwidth by assigning unused slots to new neighboring nodes and increasing the frame length when the number of slots in the frame is insufficient to support the neighboring nodes. It also shrinks the frame length when half of the slots in the frame of a node are empty. An efficient slot reservation protocol not only guarantees successful data transmissions without collisions but also enhance channel spatial reuse to maximize the system throughput. Our proposed scheme, which provides both QoS guarantee and efficient resource utilization, be employed to optimize the channel spatial reuse and maximize the system throughput. Extensive simulation results show that the proposed mechanism achieves desirable performance in multichannel multi-rate cognitive radio ad hoc networks.

Performance of Chaotic Lu System in CDMA Satellites Communications Systems

This paper investigates the problem of spreading sequence and receiver code synchronization techniques for satellite based CDMA communications systems. The performance of CDMA system depends on the autocorrelation and cross-correlation properties of the used spreading sequences. In this paper we propose the uses of chaotic Lu system to generate binary sequences for spreading codes in a direct sequence spread CDMA system. To minimize multiple access interference (MAI) we propose the use of genetic algorithm for optimum selection of chaotic spreading sequences. To solve the problem of transmitter-receiver synchronization, we use the passivity controls. The concept of semipassivity is defined to find simple conditions which ensure boundedness of the solutions of coupled Lu systems. Numerical results are presented to show the effectiveness of the proposed approach.

Controlled Assembly of Magnetic Biomolecular Nanostructures

Two optimized strategies were successfully established to develop biomolecule-based magnetic nanoassemblies. Streptavidin-coated and amine-coated magnetic nanoparticles were chosen as model scaffolds onto which double-stranded DNA and human immunoglobulin G were specifically conjugated in succession, using biotin-streptavidin interaction or covalent cross-linkers. The success of this study opens the prospect of developing selective and sensitive nanoparticle-based structures for diagnostics or drug delivery.

Multimodal Biometric System Based on Near- Infra-Red Dorsal Hand Geometry and Fingerprints for Single and Whole Hands

Prior research evidenced that unimodal biometric systems have several tradeoffs like noisy data, intra-class variations, restricted degrees of freedom, non-universality, spoof attacks, and unacceptable error rates. In order for the biometric system to be more secure and to provide high performance accuracy, more than one form of biometrics are required. Hence, the need arise for multimodal biometrics using combinations of different biometric modalities. This paper introduces a multimodal biometric system (MMBS) based on fusion of whole dorsal hand geometry and fingerprints that acquires right and left (Rt/Lt) near-infra-red (NIR) dorsal hand geometry (HG) shape and (Rt/Lt) index and ring fingerprints (FP). Database of 100 volunteers were acquired using the designed prototype. The acquired images were found to have good quality for all features and patterns extraction to all modalities. HG features based on the hand shape anatomical landmarks were extracted. Robust and fast algorithms for FP minutia points feature extraction and matching were used. Feature vectors that belong to similar biometric traits were fused using feature fusion methodologies. Scores obtained from different biometric trait matchers were fused using the Min-Max transformation-based score fusion technique. Final normalized scores were merged using the sum of scores method to obtain a single decision about the personal identity based on multiple independent sources. High individuality of the fused traits and user acceptability of the designed system along with its experimental high performance biometric measures showed that this MMBS can be considered for med-high security levels biometric identification purposes.

An Efficient Run Time Interface for Heterogeneous Architecture of Large Scale Supercomputing System

In this paper we propose a novel Run Time Interface (RTI) technique to provide an efficient environment for MPI jobs on the heterogeneous architecture of PARAM Padma. It suggests an innovative, unified framework for the job management interface system in parallel and distributed computing. This approach employs proxy scheme. The implementation shows that the proposed RTI is highly scalable and stable. Moreover RTI provides the storage access for the MPI jobs in various operating system platforms and improve the data access performance through high performance C-DAC Parallel File System (C-PFS). The performance of the RTI is evaluated by using the standard HPC benchmark suites and the simulation results show that the proposed RTI gives good performance on large scale supercomputing system.

WDM and OCDMA Systems under MAI Effects: A Comparison Analysis

This paper presents a comparison between Spectrum- Sliced Wavelength Division Multiplexing (SS-WDM) and Spectrum Amplitude Coding Optical Code Division Multiple Access (SAC Optical CDMA) systems for different light sources. The performance of the system is shown in the simulated results of the bit error rate (BER) and the eye diagram of both systems. The comparison results indicate that the Multiple Access Interference (MAI) effects have a significant impact on SS-WDM over SAC Optical CDMA systems. Finally, in terms of spectral efficiency at constant BER of 10-12, SSWDM offers higher spectral efficiency than optical CDMA since no bandwidth expansion in needed.

Overloading Scheme for Cellular DS-CDMA using Quasi-Orthogonal Sequences and Iterative Interference Cancellation Receiver

Overloading is a technique to accommodate more number of users than the spreading factor N. This is a bandwidth efficient scheme to increase the number users in a fixed bandwidth. One of the efficient schemes to overload a CDMA system is to use two sets of orthogonal signal waveforms (O/O). The first set is assigned to the N users and the second set is assigned to the additional M users. An iterative interference cancellation technique is used to cancel interference between the two sets of users. In this paper, the performance of an overloading scheme in which the first N users are assigned Walsh-Hadamard orthogonal codes and extra users are assigned the same WH codes but overlaid by a fixed (quasi) bent sequence [11] is evaluated. This particular scheme is called Quasi- Orthogonal Sequence (QOS) O/O scheme, which is a part of cdma2000 standard [12] to provide overloading in the downlink using single user detector. QOS scheme are balance O/O scheme, where the correlation between any set-1 and set-2 users are equalized. The allowable overload of this scheme is investigated in the uplink on an AWGN and Rayleigh fading channels, so that the uncoded performance with iterative multistage interference cancellation detector remains close to the single user bound. It is shown that this scheme provides 19% and 11% overloading with SDIC technique for N= 16 and 64 respectively, with an SNR degradation of less than 0.35 dB as compared to single user bound at a BER of 0.00001. But on a Rayleigh fading channel, the channel overloading is 45% (29 extra users) at a BER of 0.0005, with an SNR degradation of about 1 dB as compared to single user performance for N=64. This is a significant amount of channel overloading on a Rayleigh fading channel.

Effects of Network Dynamics on Routing Efficiency in P2P Networks

P2P Networks are highly dynamic structures since their nodes – peer users keep joining and leaving continuously. In the paper, we study the effects of network change rates on query routing efficiency. First we describe some background and an abstract system model. The chosen routing technique makes use of cached metadata from previous answer messages and also employs a mechanism for broken path detection and metadata maintenance. Several metrics are used to show that the protocol behaves quite well even with high rate of node departures, but above a certain threshold it literally breaks down and exhibits considerable efficiency degradation.

Capacity of Overloaded DS-CDMA System on Rayleigh Fading Channel with Timing Error

The number of users supported in a DS-CDMA cellular system is typically less than spreading factor (N), and the system is said to be underloaded. Overloading is a technique to accommodate more number of users than the spreading factor N. In O/O overloading scheme, the first set is assigned to the N synchronous users and the second set is assigned to the additional synchronous users. An iterative multistage soft decision interference cancellation (SDIC) receiver is used to remove high level of interference between the two sets. Performance is evaluated in terms of the maximum number acceptable users so that the system performance is degraded slightly compared to the single user performance at a specified BER. In this paper, the capacity of CDMA based O/O overloading scheme is evaluated with SDIC receiver. It is observed that O/O scheme using orthogonal Gold codes provides 25% channel overloading (N=64) for synchronous DS-CDMA system on an AWGN channel in the uplink at a BER of 1e-5.For a Rayleigh faded channel, the critical capacity is 40% at a BER of 5e-5 assuming synchronous users. But in practical systems, perfect chip timing is very difficult to maintain in the uplink.. We have shown that the overloading performance reduces to 11% for a timing synchronization error of 0.02Tc for a BER of 1e-5.

Springback Simulations of Monolithic and Layered Steels Used for Pressure Equipment

Carbon steel is used in boilers, pressure vessels, heat exchangers, piping, structural elements and other moderatetemperature service systems in which good strength and ductility are desired. ASME Boiler and Pressure Vessel Code, Section II Part A (2004) provides specifications of ferrous materials for construction of pressure equipment, covering wide range of mechanical properties including high strength materials for power plants application. However, increased level of springback is one of the major problems in fabricating components of high strength steel using bending. Presented work discuss the springback simulations for five different steels (i.e. SA-36, SA-299, SA-515 grade 70, SA-612 and SA-724 grade B) using finite element analysis of air V-bending. Analytical springback simulations of hypothetical layered materials are presented. Result shows that; (i) combination of the material property parameters controls the springback, (ii) layer of the high ductility steel on the high strength steel greatly suppresses the springback.

Capacity Enhancement in Wireless Networks using Directional Antennas

One of the biggest drawbacks of the wireless environment is the limited bandwidth. However, the users sharing this limited bandwidth have been increasing considerably. SDMA technique which entails using directional antennas allows to increase the capacity of a wireless network by separating users in the medium. In this paper, it has been presented how the capacity can be enhanced while the mean delay is reduced by using directional antennas in wireless networks employing TDMA/FDD MAC. Computer modeling and simulation of the wireless system studied are realized using OPNET Modeler. Preliminary simulation results are presented and the performance of the model using directional antennas is evaluated and compared consistently with the one using omnidirectional antennas.

Blind Channel Estimation Based on URV Decomposition Technique for Uplink of MC-CDMA

In this paper, we investigate a blind channel estimation method for Multi-carrier CDMA systems that use a subspace decomposition technique. This technique exploits the orthogonality property between the noise subspace and the received user codes to obtain channel of each user. In the past we used Singular Value Decomposition (SVD) technique but SVD have most computational complexity so in this paper use a new algorithm called URV Decomposition, which serve as an intermediary between the QR decomposition and SVD, replaced in SVD technique to track the noise space of the received data. Because of the URV decomposition has almost the same estimation performance as the SVD, but has less computational complexity.

Reducing Stock-out Incidents at a Hospital Using Six Sigma

In managing healthcare logistics, cost is not the only factor to be considered. The level of items- criticality used in patient care services plays an important role as well. A stock-out incident of a high critical item could threaten a patient's life. In this paper, the DMAIC (Define-Measure-Analyze-Improve-Control) methodology is used to drive improvement projects based on customer driven critical to quality characteristics at a Jordanian hospital. This paper shows how the application of Six Sigma improves the performance of the case hospital logistics system by reducing the number of stock-out incidents.

Extraction of Craniofacial Landmarks for Preoperative to Intraoperative Registration

This paper presents the automated methods employed for extracting craniofacial landmarks in white light images as part of a registration framework designed to support three neurosurgical procedures. The intraoperative space is characterised by white light stereo imaging while the preoperative plan is performed on CT scans. The registration aims at aligning these two modalities to provide a calibrated environment to enable image-guided solutions. The neurosurgical procedures can then be carried out by mapping the entry and target points from CT space onto the patient-s space. The registration basis adopted consists of natural landmarks (eye corner and ear tragus). A 5mm accuracy is deemed sufficient for these three procedures and the validity of the selected registration basis in achieving this accuracy has been assessed by simulation studies. The registration protocol is briefly described, followed by a presentation of the automated techniques developed for the extraction of the craniofacial features and results obtained from tests on the AR and FERET databases. Since the three targeted neurosurgical procedures are routinely used for head injury management, the effect of bruised/swollen faces on the automated algorithms is assessed. A user-interactive method is proposed to deal with such unpredictable circumstances.

Performance Analysis of an Adaptive Threshold Hybrid Double-Dwell System with Antenna Diversity for Acquisition in DS-CDMA Systems

In this paper, we consider the analysis of the acquisition process for a hybrid double-dwell system with antenna diversity for DS-CDMA (direct sequence-code division multiple access) using an adaptive threshold. Acquisition systems with a fixed threshold value are unable to adapt to fast varying mobile communications environments and may result in a high false alarm rate, and/or low detection probability. Therefore, we propose an adaptively varying threshold scheme through the use of a cellaveraging constant false alarm rate (CA-CFAR) algorithm, which is well known in the field of radar detection. We derive exact expressions for the probabilities of detection and false alarm in Rayleigh fading channels. The mean acquisition time of the system under consideration is also derived. The performance of the system is analyzed and compared to that of a hybrid single dwell system.

Abnormal IP Packets on 3G Mobile Data Networks

As the mobile Internet has become widespread in recent years, communication based on mobile networks is increasing. As a result, security threats have been posed with regard to the abnormal traffic of mobile networks, but mobile security has been handled with focus on threats posed by mobile malicious codes, and researches on security threats to the mobile network itself have not attracted much attention. In mobile networks, the IP address of the data packet is a very important factor for billing purposes. If one mobile terminal use an incorrect IP address that either does not exist or could be assigned to another mobile terminal, billing policy will cause problems. We monitor and analyze 3G mobile data networks traffics for a period of time and finds some abnormal IP packets. In this paper, we analyze the reason for abnormal IP packets on 3G Mobile Data Networks. And we also propose an algorithm based on IP address table that contains addresses currently in use within the mobile data network to detect abnormal IP packets.

GPS and Discrete Kalman Filter for Indoor Robot Navigation

This paper discusses the implementation of the Kalman Filter along with the Global Positioning System (GPS) for indoor robot navigation. Two dimensional coordinates is used for the map building, and refers to the global coordinate which is attached to the reference landmark for position and direction information the robot gets. The Discrete Kalman Filter is used to estimate the robot position, project the estimated current state ahead in time through time update and adjust the projected estimated state by an actual measurement at that time via the measurement update. The navigation test has been performed and has been found to be robust.

On Pseudo-Random and Orthogonal Binary Spreading Sequences

Different pseudo-random or pseudo-noise (PN) as well as orthogonal sequences that can be used as spreading codes for code division multiple access (CDMA) cellular networks or can be used for encrypting speech signals to reduce the residual intelligence are investigated. We briefly review the theoretical background for direct sequence CDMA systems and describe the main characteristics of the maximal length, Gold, Barker, and Kasami sequences. We also discuss about variable- and fixed-length orthogonal codes like Walsh- Hadamard codes. The equivalence of PN and orthogonal codes are also derived. Finally, a new PN sequence is proposed which is shown to have certain better properties than the existing codes.

A Reliable Secure Multicast Key Distribution Scheme for Mobile Adhoc Networks

Reliable secure multicast communication in mobile adhoc networks is challenging due to its inherent characteristics of infrastructure-less architecture with lack of central authority, high packet loss rates and limited resources such as bandwidth, time and power. Many emerging commercial and military applications require secure multicast communication in adhoc environments. Hence key management is the fundamental challenge in achieving reliable secure communication using multicast key distribution for mobile adhoc networks. Thus in designing a reliable multicast key distribution scheme, reliability and congestion control over throughput are essential components. This paper proposes and evaluates the performance of an enhanced optimized multicast cluster tree algorithm with destination sequenced distance vector routing protocol to provide reliable multicast key distribution. Simulation results in NS2 accurately predict the performance of proposed scheme in terms of key delivery ratio and packet loss rate under varying network conditions. This proposed scheme achieves reliability, while exhibiting low packet loss rate with high key delivery ratio compared with the existing scheme.