Abstract: Although agriculture is an important part of the world
economy, accounting in agriculture still has many shortcomings. The
adoption of IAS 41 “Agriculture” has tried to improve this situation
and increase the comparability of financial statements of entities in
the agricultural sector. Although controversial, IAS 41 is the first
step of a consistent transition to fair value assessment in the
agricultural sector. The objective of our work is the analysis of IAS
41 and current accounting agricultural situation in Romania.
Accounting regulations in Romania are in accordance with European
directives and, in many respects, converged with IFRS referential.
Provisions of IAS 41, however, are not reflected directly in
Romanian regulations. With the increase of forest land transactions,
it is expected that recognition and measurement of biological assets
under IAS 41 to become a necessity.
Abstract: The dynamics of a delayed mathematical model for
Hes1 oscillatory expression are investigated. The linear stability of
positive equilibrium and existence of local Hopf bifurcation are
studied. Moreover, the global existence of large periodic solutions
has been established due to the global bifurcation theorem.
Abstract: For stricter drinking water regulations in the future, reducing the humic acid and disinfection byproducts in raw water, namely, trihalomethanes (THMs) and haloacetic acids (HAAs) is worthy for research. To investigate the removal of waterborne organic material using a lab-scale of bio-activated carbon filter under different EBCT, the concentrations of humic acid prepared were 0.01, 0.03, 0.06, 0.12, 0.17, 0.23, and 0.29 mg/L. Then we conducted experiments using a pilot plant with in-field of the serially connected bio-activated carbon filters and hollow fiber membrane processes employed in traditional water purification plants. Results showed under low TOC conditions of humic acid in influent (0.69 to 1.03 mg TOC/L) with an EBCT of 30 min, 40 min, and 50 min, TOC removal rates increases with greater EBCT, attaining about 39 % removal rate. The removal rate of THMs and HAAs by BACF was 54.8 % and 89.0 %, respectively.
Abstract: In this paper a new approach for transmission pricing
is presented. The main idea is voltage angle allocation, i.e.
determining the contribution of each contract on the voltage angle of
each bus. DC power flow is used to compute a primary solution for
angle decomposition. To consider the impacts of system non-linearity
on angle decomposition, the primary solution is corrected in different
iterations of decoupled Newton-Raphson power flow. Then, the
contribution of each contract on power flow of each transmission line
is computed based on angle decomposition. Contract-related flows
are used as a measure for “extent of use" of transmission network
capacity and consequently transmission pricing. The presented
approach is applied to a 4-bus test system and IEEE 30-bus test
system.
Abstract: An improved topology of a voltage-fed quasi-resonant
soft switching LCrCdc series-parallel half bridge inverter with a constant-frequency for electronic ballast applications is proposed in this paper. This new topology introduces a low-cost solution to
reduce switching losses and circuit rating to achieve high-efficiency
ballast. Switching losses effect on ballast efficiency is discussed
through experimental point of view. In this discussion, an improved
topology in which accomplishes soft switching operation over a wide
power regulation range is proposed. The proposed structure uses reverse recovery diode to provide better operation for the ballast system. A symmetrical pulse wide modulation (PWM) control scheme is implemented to regulate a wide range of out-put power.
Simulation results are kindly verified with the experimental
measurements obtained by ballast-lamp laboratory prototype. Different load conditions are provided in order to clarify the
performance of the proposed converter.
Abstract: Engineered nanoparticles’ usage rapidly increased in
various applications in the last decade due to their unusual properties.
However, there is an ever increasing concern to understand their
toxicological effect in human health. Particularly, metal and metal
oxide nanoparticles have been used in various sectors including
biomedical, food and agriculture. But their impact on human health is
yet to be fully understood. In this present investigation, we assessed
the toxic effect of engineered nanoparticles (ENPs) including Ag,
MgO and Co3O4 nanoparticles (NPs) on human mesenchymal stem
cells (hMSC) adopting cell viability and cellular morphological
changes as tools The results suggested that silver NPs are more toxic
than MgO and Co3O4NPs. The ENPs induced cytotoxicity and
nuclear morphological changes in hMSC depending on dose. The cell
viability decreases with increase in concentration of ENPs. The
cellular morphology studies revealed that ENPs damaged the cells.
These preliminary findings have implications for the use of these
nanoparticles in food industry with systematic regulations.
Abstract: The present energy situation and the concerns
about global warming has stimulated active research interest
in non-petroleum, carbon free compounds and non-polluting
fuels, particularly for transportation, power generation, and
agricultural sectors. Environmental concerns and limited
amount of petroleum fuels have caused interests in the
development of alternative fuels for internal combustion (IC)
engines. The petroleum crude reserves however, are declining
and consumption of transport fuels particularly in the
developing countries is increasing at high rates. Severe
shortage of liquid fuels derived from petroleum may be faced
in the second half of this century. Recently more and more
stringent environmental regulations being enacted in the USA
and Europe have led to the research and development
activities on clean alternative fuels. Among the gaseous fuels
hydrogen is considered to be one of the clean alternative fuel.
Hydrogen is an interesting candidate for future internal
combustion engine based power trains. In this experimental
investigation, the performance and combustion analysis were
carried out on a direct injection (DI) diesel engine using
hydrogen with diesel following the TMI(Time Manifold
Injection) technique at different injection timings of 10
degree,45 degree and 80 degree ATDC using an electronic
control unit (ECU) and injection durations were controlled.
Further, the tests have been carried out at a constant speed of
1500rpm at different load conditions and it can be observed
that brake thermal efficiency increases with increase in load
conditions with a maximum gain of 15% at full load
conditions during all injection strategies of hydrogen. It was
also observed that with the increase in hydrogen energy share
BSEC started reducing and it reduced to a maximum of 9% as
compared to baseline diesel at 10deg ATDC injection during
maximum injection proving the exceptional combustion
properties of hydrogen.
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: 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: Fisheries management all around the world is
hampered by the lack, or poor quality, of critical data on fish
resources and fishing operations. The main reasons for the chronic
inability to collect good quality data during fishing operations is the
culture of secrecy common among fishers and the lack of modern
data gathering technology onboard most fishing vessels. In response,
OLRAC-SPS, a South African company, developed fisheries datalogging
software (eLog in short) and named it Olrac. The Olrac eLog
solution is capable of collecting, analysing, plotting, mapping,
reporting, tracing and transmitting all data related to fishing
operations. Olrac can be used by skippers, fleet/company managers,
offshore mariculture farmers, scientists, observers, compliance
inspectors and fisheries management authorities. The authors believe
that using eLog onboard fishing vessels has the potential to
revolutionise the entire process of data collection and reporting
during fishing operations and, if properly deployed and utilised,
could transform the entire commercial fleet to a provider of good
quality data and forever change the way fish resources are managed.
In addition it will make it possible to trace catches back to the actual
individual fishing operation, to improve fishing efficiency and to
dramatically improve control of fishing operations and enforcement
of fishing regulations.
Abstract: Liquidity risk management ranks to key concepts
applied in finance. Liquidity is defined as a capacity to obtain
funding when needed, while liquidity risk means as a threat to this
capacity to generate cash at fair costs. In the paper we present
challenges of liquidity risk management resulting from the 2007-
2009 global financial upheaval. We see five main regulatory
liquidity risk management issues requiring revision in coming
years: liquidity measurement, intra-day and intra-group liquidity
management, contingency planning and liquidity buffers, liquidity
systems, controls and governance, and finally models testing the
viability of business liquidity models.
Abstract: Custom power is a technology driven product and
service solution which embraces a family devices such as Dynamic
Voltage Restorer (DVR), Distributed Shunt Compensator
(DSTATCOM), Solid State Breaker (SSB) etc which will provide
power quality functions at distribution voltages. The rapid response
of these devices enables them to operate in real time, providing
continuous and dynamic control of the supply including voltage and
reactive power regulation, harmonic reduction and elimination of
voltage dips. This paper presents the benefits of multilevel inverters
when they are used for DPC based custom power devices. Power
flow control mechanism, salient features, advantages and
disadvantages of direct power control (DPC) using lookup table,
SVM, predictive voltage vector and hybrid DPC strategies are
discussed in this paper. Simulation results of three level inverter
based STATCOM, harmonic analysis of multi level inverters are
presented at the end.
Abstract: Distributed Power generation has gained a lot of
attention in recent times due to constraints associated with
conventional power generation and new advancements in DG
technologies .The need to operate the power system economically
and with optimum levels of reliability has further led to an increase
in interest in Distributed Generation. However it is important to place
Distributed Generator on an optimum location so that the purpose of
loss minimization and voltage regulation is dully served on the
feeder. This paper investigates the impact of DG units installation on
electric losses, reliability and voltage profile of distribution networks.
In this paper, our aim would be to find optimal distributed
generation allocation for loss reduction subjected to constraint of
voltage regulation in distribution network. The system is further
analyzed for increased levels of Reliability. Distributed Generator
offers the additional advantage of increase in reliability levels as
suggested by the improvements in various reliability indices such as
SAIDI, CAIDI and AENS. Comparative studies are performed and
related results are addressed. An analytical technique is used in order
to find the optimal location of Distributed Generator. The suggested
technique is programmed under MATLAB software. The results
clearly indicate that DG can reduce the electrical line loss while
simultaneously improving the reliability of the system.
Abstract: Islam has a general principle of increase in
population. But the Muslims are equally obliged to take care of
health, education and the provisions etc. for their offspring and wives
in the best possible way. The Muslims would have to regulate and
manage the number of children, if any situation affects their duties
regarding their wives or children. Islam accomplishes permissibility
of temporary blockade in human fertility if someone faces any
problem regarding health of mother or children. During the life of the
Holy Prophet (SAW), Azl (coitus interruptus) was the only way for
temporary spacing between the children. In technologically
developed environment, the same can be resort through some
advanced methodology or instrument of temporary blockade. Solid
grounds are available in Islam that the fertility rate should be
managed if any of the aspect of human quality is being affected.
Abstract: The controllable electrical loss which consists of the
copper loss and iron loss can be minimized by the optimal control of
the armature current vector. The control algorithm of current vector
minimizing the electrical loss is proposed and the optimal current
vector can be decided according to the operating speed and the load
conditions. The proposed control algorithm is applied to the
experimental PM motor drive system and this paper presents a
modern approach of speed control for permanent magnet
synchronous motor (PMSM) applied for Electric Vehicle using a
nonlinear control. The regulation algorithms are based on the
feedback linearization technique. The direct component of the current
is controlled to be zero which insures the maximum torque operation.
The near unity power factor operation is also achieved. More over,
among EV-s motor electric propulsion features, the energy efficiency
is a basic characteristic that is influenced by vehicle dynamics and
system architecture. For this reason, the EV dynamics are taken into
account.
Abstract: This paper discusses the issues and challenges
concerning the issues of accountability and regulation systems of
cooperative movement in Malaysia.
Abstract: In a competitive energy market, system reliability
should be maintained at all times. Power system operation being of
online in nature, the energy balance requirements must be satisfied to
ensure reliable operation the system. To achieve this, information
regarding the expected status of the system, the scheduled
transactions and the relevant inputs necessary to make either a
transaction contract or a transmission contract operational, have to be
made available in real time. The real time procedure proposed,
facilitates this. This paper proposes a quadratic curve learning
procedure, which enables a generator-s contribution to the retailer
demand, power loss of transaction in a line at the retail end and its
associated losses for an oncoming operating scenario to be predicted.
Matlab program was used to test in on a 24-bus IEE Reliability Test
System, and the results are found to be acceptable.
Abstract: Load managing method on road became necessary
since overloaded vehicles occur damage on road facilities and existing
systems for preventing this damage still show many
problems.Accordingly, efficient managing system for preventing
overloaded vehicles could be organized by using the road itself as a
scale by applying genetic algorithm to analyze the load and the drive
information of vehicles.Therefore, this paper organized Ubiquitous
sensor network system for development of intelligent overload vehicle
regulation system, also in this study, to use the behavior of road, the
transformation was measured by installing underground box type
indoor model and indoor experiment was held using genetic algorithm.
And we examined wireless possibility of overloaded vehicle
regulation system through experiment of the transmission and
reception distance.If this system will apply to road and bridge, might
be effective for economy and convenience through establishment of
U-IT system..
Abstract: This article deals to describe the simulation
investigation of the digital phase locked loop implemented in
software (SDPLL). SDPLL has been developed for speed drives of an
induction motor in scalar strategy. A drive was implemented and
simulation results are presented to verify the robustness against motor
parameter variation and regulation speed.
Abstract: Cost contribution arrangements (CCAs) and Cost
sharing agreements (CCAs) belong to the tools of modern finance
management. Costs spend by associated enterprises on developing
producing or obtaining assets, services or rights (in general -
benefits) are used for tax optimizing too. The main purpose of joint
research and development, producing or obtaining benefits is to
lower these costs as much as possible or to maximize the benefits. In
this article is mentioned the problematic of transfer pricing and arm's
length principle with connection of CCAs, CSAs. Next, there is
mentioned how to settle participation shares of the total cost and
benefits contributions with respect to the OECD Transfer pricing for
MNEs Guidelines and with respect to other significant regulations.