Abstract: 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.
Abstract: Innovations and innovative activity get the increasing
value for successful financial and economic activity of the countries
and regions. The level of innovative sphere development determines
place of a country or a region in world economy and forms a basis of
steady economic growth. This article is devoted to different aspects
of organization of the national economic safety in the conditions of
innovative development, its problems, risks and threats. Economy
can be considered as aspiring for transition to innovative way only
with finding of economic safety: financial independence, power
stability and technological progress. There are statistical indicators,
defining the level of economic security and factors, threatening
economic safety of the state. The research is based on the analysis of
factors and indicators in conditions of innovative development. The
paper is illustrated by the examples of possible estimated system of
the economic safety level.
Abstract: Bringing change to the housing industry requires
multiple efforts from various angles especially to overcome any
resistances in the form of technology, human aspects, financial and
resources. The transition from conventional to sustainable approach
consumes time as it requires changes from different facets in the
industry ranging from individual, organisational to industry level. In
Malaysia, there are various efforts to bring green into the industry but
the progress is low-moderate. Will the current efforts bear larger
fruits in the near future? This study examines the perceptions of the
developers in Malaysia on the future of the green housing sector for
the next 5 years. The introduction of GBI rating system, improvement
of awareness and knowledge among the stakeholders, support from
the government and local industry and the effect of competitive
advantage would support brighter future. Meanwhile, the status quo
in rules and regulation, lack of public interest and demand,
organization disinterest, local authority enforcement and project cost
escalation would hinder a faster progress.
Abstract: In the paper it is questioned whether effective state
social policy provides happiness and social progress. For this purpose
selected correlations between Human Development Index (HDI),
share of public social expenditures in GDP, the Happy Planet Index
(HPI), GDP per capita, and Government Effectiveness are examined
and the results are graphically presented. It is shown how a
government can affect well-being and happiness in different countries
of modern world. Also, it is tested the hypothesis about existence of a
certain optimum of well-being and public social expenditures, which
affect direction of social progress. It is concluded that efficient social
policy and wealth are not the only factors determining human
happiness.
Abstract: Today, transport and logistic systems are often tightly
integrated in the production. Lean production and just-in-time delivering create multiple constraints that have to be fulfilled. As transport networks often have evolved over time they are very
expensive to change. This paper describes a discrete-event-simulation
system which simulates transportation models using real time
resource routing and collision avoidance. It allows for the
specification of own control algorithms and validation of new
strategies. The simulation is integrated into a virtual reality (VR)
environment and can be displayed in 3-D to show the progress.
Simulation elements can be selected through VR metaphors. All data
gathered during the simulation can be presented as a detailed summary afterwards. The included cost-benefit calculation can help to optimize the financial outcome. The operation of this approach is shown by the example of a timber harvest simulation.
Abstract: Students in high education are presented with new terms and concepts in nearly every lecture they attend. Many of them prefer Web-based self-tests for evaluation of their concepts understanding since they can use those tests independently of tutors- working hours and thus avoid the necessity of being in a particular place at a particular time. There is a large number of multiple-choice tests in almost every subject designed to contribute to higher level learning or discover misconceptions. Every single test provides immediate feedback to a student about the outcome of that test. In some cases a supporting system displays an overall score in case a test is taken several times by a student. What we still find missing is how to secure delivering of personalized feedback to a user while taking into consideration the user-s progress. The present work is motivated to throw some light on that question.
Abstract: This paper demonstrates design and construction of
microcontroller-based telephone exchange system and the aims of
this paper is to study telecommunication, connection with
PIC16F877A and DTMF MT8870D. In microcontroller system, PIC
16F877 microcontroller is used to control the call processing. Dial
tone, busy tone and ring tone are provided during call progress.
Instead of using ready made tone generator IC, oscillator based tone
generator is used. The results of this telephone exchange system are
perfect for homes and small businesses needing the extensions. It
requires the phone operation control system, the analog interface
circuit and the switching circuit. This exchange design will contain
eight channels.
It is the best low cost, good quality telephone exchange for today-s
telecommunication needs. It offers the features available in much
more expensive PBX units without using high-priced phones. It is for
long distance telephone services.
Abstract: The development of the signal compression
algorithms is having compressive progress. These algorithms are
continuously improved by new tools and aim to reduce, an average,
the number of bits necessary to the signal representation by means of
minimizing the reconstruction error. The following article proposes
the compression of Arabic speech signal by a hybrid method
combining the wavelet transform and the linear prediction. The
adopted approach rests, on one hand, on the original signal
decomposition by ways of analysis filters, which is followed by the
compression stage, and on the other hand, on the application of the
order 5, as well as, the compression signal coefficients. The aim of
this approach is the estimation of the predicted error, which will be
coded and transmitted. The decoding operation is then used to
reconstitute the original signal. Thus, the adequate choice of the
bench of filters is useful to the transform in necessary to increase the
compression rate and induce an impercevable distortion from an
auditive point of view.
Abstract: Recently, Cassava has been the driving force of many
developing countries- economic progress. To attain this level,
prerequisites were put in place enabling cassava sector to become an
industrial and a highly competitive crop. Cameroon can achieve the
same results. Moreover, it can upgrade the living conditions of both
rural and urban dwellers and stimulate the development of the whole
economy. Achieving this outcome calls for agricultural policy
reforms. The adoption and implementation of adequate policies go
along with efficient strategies. To choose effective strategies, an indepth
investigation of the sector-s problems is highly recommended.
This paper uses gap analysis method to evaluate cassava sector in
Cameroon. It studies the present situation (where it is now),
interrogates the future (where it should be) and finally proposes
solutions to fill the gap.
Abstract: The triumph of inductive neuro-stimulation since its rediscovery in the 1980s has been quite spectacular. In lots of branches ranging from clinical applications to basic research this system is absolutely indispensable. Nevertheless, the basic knowledge about the processes underlying the stimulation effect is still very rough and rarely refined in a quantitative way. This seems to be not only an inexcusable blank spot in biophysics and for stimulation prediction, but also a fundamental hindrance for technological progress. The already very sophisticated devices have reached a stage where further optimization requires better strategies than provided by simple linear membrane models of integrate-and-fire style. Addressing this problem for the first time, we suggest in the following text a way for virtual quantitative analysis of a stimulation system. Concomitantly, this ansatz seems to provide a route towards a better understanding by using nonlinear signal processing and taking the nerve as a filter that is adapted for neuronal magnetic stimulation. The model is compact and easy to adjust. The whole setup behaved very robustly during all performed tests. Exemplarily a recent innovative stimulator design known as cTMS is analyzed and dimensioned with this approach in the following. The results show hitherto unforeseen potentials.
Abstract: From an economic standpoint the current and future
road traffic situation in urban areas is a cost factor. Traffic jams and
congestion prolong journey times and tie up resources in trucks and
personnel. Many discussions about imposing charges or tolls for
cities in Europe in order to reduce traffic congestion are currently in
progress. Both of these effects lead – directly or indirectly - to
additional costs for the urban distribution systems in retail
companies. One approach towards improving the efficiency of retail
distribution systems, and thus towards avoiding negative
environmental factors in urban areas, is horizontal collaboration for
deliveries to retail outlets – Urban Retail Logistics. This paper
presents a classification system to help reveal where cooperation
between retail companies is possible and makes sense for deliveries
to retail outlets in urban areas.
Abstract: Needs of an efficient information retrieval in recent
years in increased more then ever because of the frequent use of
digital information in our life. We see a lot of work in the area of
textual information but in multimedia information, we cannot find
much progress. In text based information, new technology of data
mining and data marts are now in working that were started from the
basic concept of database some where in 1960.
In image search and especially in image identification,
computerized system at very initial stages. Even in the area of image
search we cannot see much progress as in the case of text based
search techniques. One main reason for this is the wide spread roots
of image search where many area like artificial intelligence,
statistics, image processing, pattern recognition play their role. Even
human psychology and perception and cultural diversity also have
their share for the design of a good and efficient image recognition
and retrieval system.
A new object based search technique is presented in this paper
where object in the image are identified on the basis of their
geometrical shapes and other features like color and texture where
object-co-relation augments this search process.
To be more focused on objects identification, simple images are
selected for the work to reduce the role of segmentation in overall
process however same technique can also be applied for other
images.