Are XBRL-based Financial Reports Better than Non-XBRL Reports? A Quality Assessment

Using a scoring system, this paper provides a comparative assessment of the quality of data between XBRL formatted financial reports and non-XBRL financial reports. It shows a major improvement in the quality of data of XBRL formatted financial reports. Although XBRL formatted financial reports do not show much advantage in the quality at the beginning, XBRL financial reports lately display a large improvement in the quality of data in almost all aspects. With the improved XBRL web data managing, presentation and analysis applications, XBRL formatted financial reports have a much better accessibility, are more accurate and better in timeliness.

Heat Transfer, Fluid Flow, and Metallurgical Transformations in Arc Welding: Application to 16MND5 Steel

Arc welding creates a weld pool to realize continuity between pieces of assembly. The thermal history of the weld is dependent on heat transfer and fluid flow in the weld pool. The metallurgical transformation during welding and cooling are modeled in the literature only at solid state neglecting the fluid flow. In the present paper we associate a heat transfer – fluid flow and metallurgical model for the 16MnD5 steel. The metallurgical transformation model is based on Leblond model for the diffusion kinetics and on the Koistinen-Marburger equation for Marteniste transformation. The predicted thermal history and metallurgical transformations are compared to a simulation without fluid phase. This comparison shows the great importance of the fluid flow modeling.

What Deter Academia to Share Knowledge within Research-Based University Status

This paper discusses the issues and challenge that academia faced in knowledge sharing at a research university in Malaysia. The partial results of interview are presented from the actual study. The main issues in knowledge sharing practices are university structure and designation and title. The academia awareness in sharing knowledge is also influenced by culture. Our investigation highlight that the concept of reciprocal relationship of sharing knowledge may hinder knowledge sharing awareness among academia. Hence, we concluded that further investigation could be carried out on the social interaction and trust culture among academia in sharing knowledge within research/ranking university environment.

The Use of KREISIG Computer Simulation Program to Optimize Signalized Roundabout

KREISIG is a computer simulation program, firstly developed by Munawar (1994) in Germany to optimize signalized roundabout. The traffic movement is based on the car following theory. Turbine method has been implemented for signal setting. The program has then been further developed in Indonesia to meet the traffic characteristics in Indonesia by adjusting the sensitivity of the drivers. Trial and error method has been implemented to adjust the saturation flow. The saturation flow output has also been compared to the calculation method according to 1997 Indonesian Highway Capacity Manual. It has then been implemented to optimize signalized roundabout at Kleringan roundabout in Malioboro area, Yogyakarta, Indonesia. It is found that this method can optimize the signal setting of this roundabout. Therefore, it is recommended to use this program to optimize signalized roundabout.

Structural Parsing of Natural Language Text in Tamil Using Phrase Structure Hybrid Language Model

Parsing is important in Linguistics and Natural Language Processing to understand the syntax and semantics of a natural language grammar. Parsing natural language text is challenging because of the problems like ambiguity and inefficiency. Also the interpretation of natural language text depends on context based techniques. A probabilistic component is essential to resolve ambiguity in both syntax and semantics thereby increasing accuracy and efficiency of the parser. Tamil language has some inherent features which are more challenging. In order to obtain the solutions, lexicalized and statistical approach is to be applied in the parsing with the aid of a language model. Statistical models mainly focus on semantics of the language which are suitable for large vocabulary tasks where as structural methods focus on syntax which models small vocabulary tasks. A statistical language model based on Trigram for Tamil language with medium vocabulary of 5000 words has been built. Though statistical parsing gives better performance through tri-gram probabilities and large vocabulary size, it has some disadvantages like focus on semantics rather than syntax, lack of support in free ordering of words and long term relationship. To overcome the disadvantages a structural component is to be incorporated in statistical language models which leads to the implementation of hybrid language models. This paper has attempted to build phrase structured hybrid language model which resolves above mentioned disadvantages. In the development of hybrid language model, new part of speech tag set for Tamil language has been developed with more than 500 tags which have the wider coverage. A phrase structured Treebank has been developed with 326 Tamil sentences which covers more than 5000 words. A hybrid language model has been trained with the phrase structured Treebank using immediate head parsing technique. Lexicalized and statistical parser which employs this hybrid language model and immediate head parsing technique gives better results than pure grammar and trigram based model.

Multipurpose Three Dimensional Finite Element Procedure for Thermal Analysis in Pulsed Current Gas Tungsten Arc Welding of AZ 31B Magnesium Alloy Sheets

This paper presents the results of a study aimed at establishing the temperature distribution during the welding of magnesium alloy sheets by Pulsed Current Gas Tungsten Arc Welding (PCGTAW) and Constant Current Gas Tungsten Arc Welding (CCGTAW) processes. Pulsing of the GTAW welding current influences the dimensions and solidification rate of the fused zone, it also reduces the weld pool volume hence a narrower bead. In this investigation, the base material considered was 2mm thin AZ 31 B magnesium alloy, which is finding use in aircraft, automobile and high-speed train components. A finite element analysis was carried out using ANSYS, and the results of the FEA were compared with the experimental results. It is evident from this study that the finite element analysis using ANSYS can be effectively used to model PCGTAW process for finding temperature distribution.

An Agent Oriented Architecture to Supply Integration in ERP Systems

One of the most important aspects expected from ERP systems is to integrate various operations existing in administrative, financial, commercial, human resources, and production departments of the consumer organization. Also, it is often needed to integrate the new ERP system with the organization legacy systems when implementing the ERP package in the organization. Without relying on an appropriate software architecture to realize the required integration, ERP implementation processes become error prone and time consuming; in some cases, the ERP implementation may even encounters serious risks. In this paper, we propose a new architecture that is based on the agent oriented vision and supplies the integration expected from ERP systems using several independent but cooperator agents. Besides integration which is the main issue of this paper, the presented architecture will address some aspects of intelligence and learning capabilities existing in ERP systems

Metabolic Analysis of Fibroblast Conditioned Media and Comparison with Theoretical Modeling

Understanding the consumption and production of various metabolites of fibroblast conditioned media is needed for its proper and optimized use in expansion of pluripotent stem cells. For this purpose, we have used the HPLC method to analyse the consumption of glucose and the production of lactate over time by mouse embryonic fibroblasts. The experimental data have also been compared with mathematical model fits. 0.025 moles of lactate was produced after 72 hrs while the glucose concentration decreased from 0.017 moles to 0.011 moles. The mathematical model was able to predict the trends of glucose consumption and lactate production.

Modeling Decentralized Source-Separation Systems for Urban Waste Management

Decentralized eco-sanitation system is a promising and sustainable mode comparing to the century-old centralized conventional sanitation system. The decentralized concept relies on an environmentally and economically sound management of water, nutrient and energy fluxes. Source-separation systems for urban waste management collect different solid waste and wastewater streams separately to facilitate the recovery of valuable resources from wastewater (energy, nutrients). A resource recovery centre constituted for 20,000 people will act as the functional unit for the treatment of urban waste of a high-density population community, like Singapore. The decentralized system includes urine treatment, faeces and food waste co-digestion, and horticultural waste and organic fraction of municipal solid waste treatment in composting plants. A design model is developed to estimate the input and output in terms of materials and energy. The inputs of urine (yellow water, YW) and faeces (brown water, BW) are calculated by considering the daily mean production of urine and faeces by humans and the water consumption of no-mix vacuum toilet (0.2 and 1 L flushing water for urine and faeces, respectively). The food waste (FW) production is estimated to be 150 g wet weight/person/day. The YW is collected and discharged by gravity into tank. It was found that two days are required for urine hydrolysis and struvite precipitation. The maximum nitrogen (N) and phosphorus (P) recovery are 150-266 kg/day and 20-70 kg/day, respectively. In contrast, BW and FW are mixed for co-digestion in a thermophilic acidification tank and later a decentralized/centralized methanogenic reactor is used for biogas production. It is determined that 6.16-15.67 m3/h methane is produced which is equivalent to 0.07-0.19 kWh/ca/day. The digestion residues are treated with horticultural waste and organic fraction of municipal waste in co-composting plants.

Development of Workplace Environmental Monitoring Systems Using Ubiquitous Sensor Network

In this study, workplace environmental monitoring systems were established using USN(Ubiquitous Sensor Networks) and LabVIEW. Although existing direct sampling methods enable finding accurate values as of the time points of measurement, those methods are disadvantageous in that continuous management and supervision are difficult and costs for are high when those methods are used. Therefore, the efficiency and reliability of workplace management by supervisors are relatively low when those methods are used. In this study, systems were established so that information on workplace environmental factors such as temperatures, humidity and noises is measured and transmitted to the PC in real time to enable supervisors to monitor workplaces through LabVIEW on the PC. When any accidents have occurred in workplaces, supervisors can immediately respond through the monitoring system and this system enables integrated workplace management and the prevention of safety accidents. By introducing these monitoring systems, safety accidents due to harmful environmental factors in workplaces can be prevented and these monitoring systems will be also helpful in finding out the correlation between safety accidents and occupational diseases by comparing and linking databases established by this monitoring system with existing statistical data.

Buckling Optimization of Radially-Graded, Thin-Walled, Long Cylinders under External Pressure

This paper presents a generalized formulation for the problem of buckling optimization of anisotropic, radially graded, thin-walled, long cylinders subject to external hydrostatic pressure. The main structure to be analyzed is built of multi-angle fibrous laminated composite lay-ups having different volume fractions of the constituent materials within the individual plies. This yield to a piecewise grading of the material in the radial direction; that is the physical and mechanical properties of the composite material are allowed to vary radially. The objective function is measured by maximizing the critical buckling pressure while preserving the total structural mass at a constant value equals to that of a baseline reference design. In the selection of the significant optimization variables, the fiber volume fractions adjoin the standard design variables including fiber orientation angles and ply thicknesses. The mathematical formulation employs the classical lamination theory, where an analytical solution that accounts for the effective axial and flexural stiffness separately as well as the inclusion of the coupling stiffness terms is presented. The proposed model deals with dimensionless quantities in order to be valid for thin shells having arbitrary thickness-to-radius ratios. The critical buckling pressure level curves augmented with the mass equality constraint are given for several types of cylinders showing the functional dependence of the constrained objective function on the selected design variables. It was shown that material grading can have significant contribution to the whole optimization process in achieving the required structural designs with enhanced stability limits.

Automatic Generation Control of an Interconnected Power System with Capacitive Energy Storage

This paper is concerned with the application of small rating Capacitive Energy Storage units for the improvement of Automatic Generation Control of a multiunit multiarea power system. Generation Rate Constraints are also considered in the investigations. Integral Squared Error technique is used to obtain the optimal integral gain settings by minimizing a quadratic performance index. Simulation studies reveal that with CES units, the deviations in area frequencies and inter-area tie-power are considerably improved in terms of peak deviations and settling time as compared to that obtained without CES units.

E-Appointment Scheduling (EAS)

E-Appointment Scheduling (EAS) has been developed to handle appointment for UMP students, lecturers in Faculty of Computer Systems & Software Engineering (FCSSE) and Student Medical Center. The schedules are based on the timetable and university activities. Constraints Logic Programming (CLP) has been implemented to solve the scheduling problems by giving recommendation to the users in part of determining any available slots from the lecturers and doctors- timetable. By using this system, we can avoid wasting time and cost because this application will set an appointment by auto-generated. In addition, this system can be an alternative to the lecturers and doctors to make decisions whether to approve or reject the appointments.

Advanced Micromanufacturing for Ultra Precision Part by Soft Lithography and Nano Powder Injection Molding

Recently, the advanced technologies that offer high precision product, relative easy, economical process and also rapid production are needed to realize the high demand of ultra precision micro part. In our research, micromanufacturing based on soft lithography and nanopowder injection molding was investigated. The silicone metal pattern with ultra thick and high aspect ratio succeeds to fabricate Polydimethylsiloxane (PDMS) micro mold. The process followed by nanopowder injection molding (PIM) by a simple vacuum hot press. The 17-4ph nanopowder with diameter of 100 nm, succeed to be injected and it forms green sample microbearing with thickness, microchannel and aspect ratio is 700μm, 60μm and 12, respectively. Sintering process was done in 1200 C for 2 hours and heating rate 0.83oC/min. Since low powder load (45% PL) was applied to achieve green sample fabrication, ~15% shrinkage happen in the 86% relative density. Several improvements should be done to produce high accuracy and full density sintered part.

Effects of Proactive Coping on Workplace Adaptation After Transition from College to Workplace

Proactive coping directed at an upcoming as opposed to an ongoing stressor, is a new focus in positive psychology. The present study explored the proactive coping-s effect on the workplace adaptation after transition from college to workplace. In order to demonstrate the influence process between them, we constructed the model of proactive coping style effecting the actual positive coping efforts and outcomes by mediating proactive competence during one year after the transition. Participants (n = 100) started to work right after graduating from college completed all the four time-s surveys --one month before (Time 0), one month after (Time 1), three months after (Time 2), and one year after (Time 3) the transition. Time 0 survey included the measurement of proactive coping style and competence. Time 1, 2, 3 surveys included the measurement of the challenge cognitive appraisal, problem solving coping strategy, and subjective workplace adaptation. The result indicated that proactive coping style effected newcomers- actual coping efforts and outcomes by mediating proactive coping competence. The result also showed that proactive coping competence directly promoted Time1-s actual positive coping efforts and outcomes, and indirectly promoted Time 2-s and Time 3-s.

A New Approach for Image Segmentation using Pillar-Kmeans Algorithm

This paper presents a new approach for image segmentation by applying Pillar-Kmeans algorithm. This segmentation process includes a new mechanism for clustering the elements of high-resolution images in order to improve precision and reduce computation time. The system applies K-means clustering to the image segmentation after optimized by Pillar Algorithm. The Pillar algorithm considers the pillars- placement which should be located as far as possible from each other to withstand against the pressure distribution of a roof, as identical to the number of centroids amongst the data distribution. This algorithm is able to optimize the K-means clustering for image segmentation in aspects of precision and computation time. It designates the initial centroids- positions by calculating the accumulated distance metric between each data point and all previous centroids, and then selects data points which have the maximum distance as new initial centroids. This algorithm distributes all initial centroids according to the maximum accumulated distance metric. This paper evaluates the proposed approach for image segmentation by comparing with K-means and Gaussian Mixture Model algorithm and involving RGB, HSV, HSL and CIELAB color spaces. The experimental results clarify the effectiveness of our approach to improve the segmentation quality in aspects of precision and computational time.

2Taiwan Public Corporation's Participation in the Mechanism of Payment for Environmental Services

The Taiwan government has started to promote the “Plain Landscape Afforestation and Greening Program" since 2002. A key task of the program was the payment for environmental services (PES), entitled the “Plain Landscape Afforestation Policy" (PLAP), which was certificated by the Executive Yuan on August 31, 2001 and enacted on January 1, 2002. According to the policy, it is estimated that the total area of afforestation will be 25,100 hectares by December 31, 2007. Until the end of 2007, the policy had been enacted for six years in total and the actual area of afforestation was 8,919.18 hectares. Among them, Taiwan Sugar Corporation (TSC) was accounted for 7,960 hectares (with 2,450.83 hectares as public service area) which occupied 86.22% of the total afforestation area; the private farmland promoted by local governments was accounted for 869.18 hectares which occupied 9.75% of the total afforestation area. Based on the above, we observe that most of the afforestation area in this policy is executed by TSC, and the achievement ratio by TSC is better than by others. It implies that the success of the PLAP is seriously related to the execution of TSC. The objective of this study is to analyze the relevant policy planning of TSC-s participation in the PLAP, suggest complementary measures, and draw up effective adjustment mechanisms, so as to improve the effectiveness of executing the policy. Our main conclusions and suggestions are summarized as follows: 1. The main reason for TSC-s participation in the PLAP is based on their passive cooperation with the central government or company policy. Prior to TSC-s participation in the PLAP, their lands were mainly used for growing sugarcane. 2. The main factors of TSC-s consideration on the selection of tree species are based on the suitability of land and species. The largest proportion of tree species is allocated to economic forests, and the lack of technical instruction was the main problem during afforestation. Moreover, the method of improving TSC-s future development in leisure agriculture and landscape business becomes a key topic. 3. TSC has developed short and long-term plans on participating in the PLAP for the future. However, there is no great willingness or incentive on budgeting for such detailed planning. 4. Most people from TSC interviewed consider the requirements on PLAP unreasonable. Among them, an unreasonable requirement on the number of trees accounted for the greatest proportion; furthermore, most interviewees suggested that the government should continue to provide incentives even after 20 years. 5. Since the government shares the same goals as TSC, there should be sufficient cooperation and communication that support the technical instruction and reduction of afforestation cost, which will also help to improve effectiveness of the policy.

Conventional and Fuzzy Logic Controllers at Generator Location for Low Frequency Oscillation Damping

This paper investigates and compares performance of various conventional and fuzzy logic based controllers at generator locations for oscillation damping. Performance of combination of conventional and fuzzy logic based controllers also studied by comparing overshoot on the active power deviation response for a small disturbance and damping ratio of the critical mode. Fuzzy logic based controllers can not be modeled in the state space form to get the eigenvalues and corresponding damping ratios of various modes of generators and controllers. Hence, a new method based on tracing envelop of time domain waveform is also presented and used in the paper for comparing performance of controllers. The paper also shows that if the fuzzy based controllers designed separately combining them could not lead to a better performance.

Microbiological and Physicochemical Studies of Wetland Soils in Eket, Nigeria

The microbiological and physicochemical characteristics of wetland soils in Eket Local Government Area were studied between May 2001 and June 2003. Total heterotrophic bacterial counts (THBC), total fungal counts (TFC), and total actinomycetes counts (TAC) were determined from soil samples taken from four locations at two depths in the wet and dry seasons. Microbial isolates were characterized and identified. Particle size and chemical parameters were also determined using standard methods. THBC ranged from 5.2 (+0.17) x106 to 1.7 (+0.18) x107 cfu/g and from 2.4 (+0.02) x106 to 1.4 (+0.04) x107cfu/g in the wet and dry seasons, respectively. TFC ranged from 1.8 (+0.03) x106 to 6.6 (+ 0.18) x106 cfu/g and from 1.0 (+0.04) x106 to 4.2 (+ 0.01) x106 cfu/g in the wet and dry seasons, respectively .TAC ranged from 1.2 (+0.53) x106 to 6.0 (+0.05) x106 cfu/g and from 0.6 (+0.01) x106 to 3.2 (+ 0.12) x106 cfu/g in the wet and dry season, respectively. Acinetobacter, Alcaligenes, Arthrobacter, Bacillus, Beijerinckja, Enterobacter, Micrococcus, Flavobacterium, Serratia, Enterococcus, and Pseudomonas species were predominant bacteria while Aspergillus, Fusarium, Mucor, Penicillium, and Rhizopus were the dominant fungal genera isolated. Streptomyces and Norcadia were the actinomycetes genera isolated. The particle size analysis showed high sand fraction but low silt and clay. The pH and % organic matter were generally acidic and low, respectively at all locations. Calcium dominated the exchangeable bases with low electrical conductivity and micronutrients. These results provide the baseline data of Eket wetland soils for its management for sustainable agriculture.

Laser Surface Hardening Considering Coupled Thermoelasticity using an Eulerian Formulations

Thermoelastic temperature, displacement, and stress in heat transfer during laser surface hardening are solved in Eulerian formulation. In Eulerian formulations the heat flux is fixed in space and the workpiece is moved through a control volume. In the case of uniform velocity and uniform heat flux distribution, the Eulerian formulations leads to a steady-state problem, while the Lagrangian formulations remains transient. In Eulerian formulations the reduction to a steady-state problem increases the computational efficiency. In this study also an analytical solution is developed for an uncoupled transient heat conduction equation in which a plane slab is heated by a laser beam. The thermal result of the numerical model is compared with the result of this analytical model. Comparing the results shows numerical solution for uncoupled equations are in good agreement with the analytical solution.