Abstract: This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.
Abstract: The problem of robust disturbance rejection (RDR) using a proportional state feedback controller is studied for the case of Left Invertible MIMO generalized state space linear systems with nonlinear uncertain structure. Sufficient conditions for the problem to have a solution are established. The set of all proportional feedback controllers solving the problem subject to these conditions is analytically determined.
Abstract: Three strains of Vibrio parahaemolyticus (690, BCRC
13023 and BCRC 13025) implicated in food poisoning outbreaks in
Taiwan were subjected to acid adaptation at pH 5.5 for 90 min. The
growth behaviors of acid-adapted and non-adapted V.
parahaemolyticus in the media supplemented with various nitrogen
and carbon sources were investigated. The effects of acid adaptation
on the thermostable direct hemolysin (TDH) secretion and fatty acid
profiles of V. parahaemolyticus were also examined. Results showed
that acid-adapted and non-adapted V. parahaemolyticus 690, BCRC
13023 and BCRC 13025 grew similarly in TSB-3% NaCl and basal
media supplemented with various carbon and nitrogen sources during
incubation period. Higher TDH secretion was noted with V.
parahaemolyticus 690 among the three strains. However, acid-adapted
strains produced less amounts of TDH than non-adapted strains when
they were grown in TSB-3% NaCl. Additionally, acid adaptation
increased the ratio of SFA/USFA in cells of V. parahaemolyticus
strains.
Abstract: One of the main research directions in CAD/CAM
machining area is the reducing of machining time.
The feedrate scheduling is one of the advanced techniques that
allows keeping constant the uncut chip area and as sequel to keep
constant the main cutting force. They are two main ways for feedrate
optimization. The first consists in the cutting force monitoring, which
presumes to use complex equipment for the force measurement and
after this, to set the feedrate regarding the cutting force variation. The
second way is to optimize the feedrate by keeping constant the
material removal rate regarding the cutting conditions.
In this paper there is proposed a new approach using an extended
database that replaces the system model.
The feedrate scheduling is determined based on the identification
of the reconfigurable machine tool, and the feed value determination
regarding the uncut chip section area, the contact length between tool
and blank and also regarding the geometrical roughness.
The first stage consists in the blank and tool monitoring for the
determination of actual profiles. The next stage is the determination
of programmed tool path that allows obtaining the piece target
profile.
The graphic representation environment models the tool and blank
regions and, after this, the tool model is positioned regarding the
blank model according to the programmed tool path. For each of
these positions the geometrical roughness value, the uncut chip area
and the contact length between tool and blank are calculated. Each of
these parameters are compared with the admissible values and
according to the result the feed value is established.
We can consider that this approach has the following advantages:
in case of complex cutting processes the prediction of cutting force is
possible; there is considered the real cutting profile which has
deviations from the theoretical profile; the blank-tool contact length
limitation is possible; it is possible to correct the programmed tool
path so that the target profile can be obtained.
Applying this method, there are obtained data sets which allow the
feedrate scheduling so that the uncut chip area is constant and, as a
result, the cutting force is constant, which allows to use more
efficiently the machine tool and to obtain the reduction of machining
time.
Abstract: This paper proposes a new technique for improving
the efficiency of software testing, which is based on a conventional
attempt to reduce test cases that have to be tested for any given
software. The approach utilizes the advantage of Regression Testing
where fewer test cases would lessen time consumption of the testing
as a whole. The technique also offers a means to perform test case
generation automatically. Compared to one of the techniques in the
literature where the tester has no option but to perform the test case
generation manually, the proposed technique provides a better
option. As for the test cases reduction, the technique uses simple
algebraic conditions to assign fixed values to variables (Maximum,
minimum and constant variables). By doing this, the variables values
would be limited within a definite range, resulting in fewer numbers
of possible test cases to process. The technique can also be used in
program loops and arrays.
Abstract: Subgrade moisture content varies with environmental and soil conditions and has significant influence on pavement performance. Therefore, it is important to establish realistic estimates of expected subgrade moisture contents to account for the effects of this variable on predicted pavement performance during the design stage properly. The initial boundary soil suction profile for a given pavement is a critical factor in determining expected moisture variations in the subgrade for given pavement and climatic and soil conditions. Several numerical models have been developed for predicting water and solute transport in saturated and unsaturated subgrade soils. Soil hydraulic properties are required for quantitatively describing water and chemical transport processes in soils by the numerical models. The required hydraulic properties are hydraulic conductivity, water diffusivity, and specific water capacity. The objective of this paper was to determine isothermal moisture profiles in a soil fill and predict the soil moisture movement above the ground water table using a simple one-dimensional finite difference model.
Abstract: Hopfield model of associative memory is studied in this work. In particular, two main problems that it possesses: the apparition of spurious patterns in the learning phase, implying the well-known effect of storing the opposite pattern, and the problem of its reduced capacity, meaning that it is not possible to store a great amount of patterns without increasing the error probability in the retrieving phase. In this paper, a method to avoid spurious patterns is presented and studied, and an explanation of the previously mentioned effect is given. Another technique to increase the capacity of a network is proposed here, based on the idea of using several reference points when storing patterns. It is studied in depth, and an explicit formula for the capacity of the network with this technique is provided.
Abstract: This work presents a neural network model for the
clustering analysis of data based on Self Organizing Maps (SOM).
The model evolves during the training stage towards a hierarchical
structure according to the input requirements. The hierarchical structure
symbolizes a specialization tool that provides refinements of the
classification process. The structure behaves like a single map with
different resolutions depending on the region to analyze. The benefits
and performance of the algorithm are discussed in application to the
Iris dataset, a classical example for pattern recognition.
Abstract: This article concerns the presentation of an integrated
method for detection of steganographic content embedded by new
unknown programs. The method is based on data mining and
aggregated hypothesis testing. The article contains the theoretical
basics used to deploy the proposed detection system and the
description of improvement proposed for the basic system idea.
Further main results of experiments and implementation details are
collected and described. Finally example results of the tests are
presented.
Abstract: Thermal behavior of fuel channel under loss of coolant accident (LOCA) is a major concern for nuclear reactor safety. LOCA along with failure of emergency cooling water system (ECC) may leads to mechanical deformations like sagging and ballooning. In order to understand the phenomenon an experiment has been carried out using 19 pin fuel element simulator. Main purpose of the experiment was to trace temperature profiles over the pressure tube, calandria tube and clad tubes of Indian Pressurized Heavy Water Reactor (IPHWR) under symmetrical and asymmetrical heat-up conditions. For simulating the fully voided scenario, symmetrical heating of pressure was carried out by injecting 13.2 KW (2 % of nominal power) to all the 19 pins and the temperatures of pressure tube, calandria tube and clad tubes were measured. During symmetrical heating the sagging of fuel channel was initiated at 460 °C and the highest temperature attained by PT was 650 °C . The decay heat from clad tubes was dissipated to moderator mainly by radiation and natural convection. The highest temperature of 680 °C was observed over the outer ring of clad tubes of fuel simulator. Again, to simulate partially voided condition, asymmetrical heating of pressure was carried out by supplying 8.0 kW power to upper 8 pins of fuel simulator and temperature profiles were measured. Along the circumference of pressure tube (PT) the highest temperature difference of 320 °C was observed, which highlights the magnitude of thermal stresses under partially voided conditions.
Abstract: A study on the performance of TCP Vegas versus
different TCP variants in homogeneous and heterogeneous wired
networks are performed via simulation experiment using network
simulator (ns-2). This performance evaluation prepared a comparison
medium for the performance evaluation of enhanced-TCP Vegas in
wired network and for wireless network. In homogeneous network,
the performance of TCP Tahoe, TCP Reno, TCP NewReno, TCP
Vegas and TCP SACK are analyzed. In heterogeneous network, the
performances of TCP Vegas against TCP variants are analyzed. TCP
Vegas outperforms other TCP variants in homogeneous wired
network. However, TCP Vegas achieves unfair throughput in
heterogeneous wired network.
Abstract: Simplified coupled engine block-crankshaft models
based on beam theory provide an efficient substitute to engine
simulation in the design process. These models require accurate
definition of the main bearing stiffness. In this paper, an investigation
of this stiffness is presented. The clearance effect is studied using a
smooth bearing model. It is manifested for low shaft displacement.
The hydrodynamic assessment model shows that the oil film has no
stiffness for low loads and it is infinitely rigid for important loads.
The deformation stiffness is determined using a suitable finite
elements model based on real CADs. As a result, a main bearing
behaviour law is proposed. This behaviour law takes into account the
clearance, the hydrodynamic sustention and the deformation stiffness.
It ensures properly the transition from the configuration low rigidity
to the configuration high rigidity.
Abstract: Fixed-point simulation results are used for the performance measure of inverting matrices using a reconfigurable processing element. Matrices are inverted using the Cholesky decomposition algorithm. The reconfigurable processing element is capable of all required mathematical operations. The fixed-point word length analysis is based on simulations of different condition numbers and different matrix sizes.
Abstract: The purpose of study is to demonstrate how the characteristics of technology and the process required for development of technology affect technology transfer from public organisations to industry on the technology level. In addition, using the advantage of the analytic level and the novel means of measuring technology convergence, we examine the characteristics of converging technologies as compared to non-converging technologies in technology transfer process. In sum, our study finds that a technology from the public sector is likely to be transferred when its readiness level is closer to generation of profit, when its stage of life cycle is early and when its economic values is high. Our findings also show that converging technologies are less likely to be transferred.
Abstract: The aim of this research is to evaluate surface
roughness and develop a multiple regression model for surface roughness as a function of cutting parameters during the turning of
flame hardened medium carbon steel with TiN-Al2O3-TiCN coated inserts. An experimental plan of work and signal-to-noise ratio (S/N)
were used to relate the influence of turning parameters to the
workpiece surface finish utilizing Taguchi methodology. The effects
of turning parameters were studied by using the analysis of variance (ANOVA) method. Evaluated parameters were feed, cutting speed,
and depth of cut. It was found that the most significant interaction among the considered turning parameters was between depth of cut and feed. The average surface roughness (Ra) resulted by TiN-Al2O3-
TiCN coated inserts was about 2.44 μm and minimum value was 0.74 μm. In addition, the regression model was able to predict values for surface roughness in comparison with experimental values within
reasonable limit.
Abstract: The production of devices in nanoscale with specific
molecular rectifying function is one of the most significant goals in
state-of-art technology. In this work we show by ab initio quantum
mechanics calculations coupled with non-equilibrium Green
function, the design of an organic two-terminal device. These
molecular structures have molecular source and drain with several
bridge length (from five up to 11 double bonds). Our results are
consistent with significant features as a molecular rectifier and can be
raised up as: (a) it can be used as bi-directional symmetrical rectifier;
(b) two devices integrated in one (FET with one operational region,
and Thyristor thiristor); (c) Inherent stability due small intrinsic
capacitance under forward/reverse bias. We utilize a scheme for the
transport mechanism based on previous properties of ¤Ç bonds type
that can be successfully utilized to construct organic nanodevices.
Abstract: This paper presents a 24 watts SEPIC converter design
and control using microprocessor. SEPIC converter has advantages of
a wide input range and miniaturization caused by the low stress at
elements. There is also an advantage that the input and output are
isolated in MOSFET-off state. This paper presents the PID control
through the SEPIC converter transfer function using a DSP and the
protective circuit for fuel cell from the over-current and
inverse-voltage by using the characteristic of SEPIC converter. Then it
derives them through the experiments.
Abstract: The innovative fuzzy estimator is used to estimate the
ground motion acceleration of the retaining structure in this study. The
Kalman filter without the input term and the fuzzy weighting recursive
least square estimator are two main portions of this method. The
innovation vector can be produced by the Kalman filter, and be
applied to the fuzzy weighting recursive least square estimator to
estimate the acceleration input over time. The excellent performance
of this estimator is demonstrated by comparing it with the use of
difference weighting function, the distinct levels of the measurement
noise covariance and the initial process noise covariance. The
availability and the precision of the proposed method proposed in this
study can be verified by comparing the actual value and the one
obtained by numerical simulation.
Abstract: In this paper, we are presenting a new type of pointing interface for computers which provides mouse functionalities with near surface haptic feedback. Further, it can be configured as a haptic display where users may feel the basic geometrical shapes in the GUI by moving the finger on top of the device surface. These functionalities are achieved by tracking three dimensional positions of the neodymium magnet using Hall Effect sensors grid and generating like polarity haptic feedback using an electromagnet array. This interface brings the haptic sensations to the 3D space where previously it is felt only on top of the buttons of the haptic mouse implementations.
Abstract: Argument over the use of particular method in interlanguage pragmatics has increased recently. Researchers argued the advantages and disadvantages of each method either natural or elicited. Findings of different studies indicated that the use of one method may not provide enough data to answer all its questions. The current study investigated the validity of using multimethod approach in interlanguage pragmatics to understand the development of requests in Arabic as a second language (Arabic L2). To this end, the study adopted two methods belong to two types of data sources: the institutional discourse (natural data), and the role play (elicited data). Participants were 117 learners of Arabic L2 at the university level, representing four levels (beginners, low-intermediate, highintermediate, and advanced). Results showed that using two or more methods in interlanguage pragmatics affect the size and nature of data.