Abstract: There is limited evidence from various countries
about the possible impact of various criteria to be used to determine
the scope of the IFRS for SMEs issued in 2009 and, research is
needed in this area. We provide evidence from Romania, an
emerging economy member of the European Union. The aim of this
paper is to analyze in a local setting if size is a relevant factor for
deciding between local and global standards for SMEs. Our results
indicate that size is a moderate indicator of the existence of possible
users interested in financial statements and that there is a difference
between the scopes of the standard determined on various criteria..
Also, we suggest that the international exposure is quite reduced in
the case of SMEs, but is sufficient to suggest that at least some SMEs
would benefit from international comparability of financial
statements
Abstract: This research was conducted in the Lower Ping River
Basin downstream of the Bhumibol Dam and the Lower Wang River
Basin in Tak Province, Thailand. Most of the tributary streams of the
Ping can be considered as ungauged catchments. There are 10-
pumping station installation at both river banks of the Ping in Tak
Province. Recently, most of them could not fully operate due to the
water amount in the river below the level that would be pumping,
even though included water from the natural river and released flow
from the Bhumibol Dam. The aim of this research was to increase the
performance of those pumping stations using weir projects in the
Ping. Therefore, the river analysis system model (HEC-RAS) was
applied to study the hydraulic behavior of water surface profiles in
the Ping River with both cases of existing conditions and proposed
weirs during the violent flood in 2011 and severe drought in 2013.
Moreover, the hydrologic modeling system (HMS) was applied to
simulate lateral streamflow hydrograph from ungauged catchments of
the Ping. The results of HEC-RAS model calibration with existing
conditions in 2011 showed best trial roughness coefficient for the
main channel of 0.026. The simulated water surface levels fitted to
observation data with R2 of 0.8175. The model was applied to 3
proposed cascade weirs with 2.35 m in height and found surcharge
water level only 0.27 m higher than the existing condition in 2011.
Moreover, those weirs could maintain river water levels and increase
of those pumping performances during less river flow in 2013.
Abstract: The objective of this paper is to establish a possible relationship between sustainable business practice and firm performance. Using a field survey methodology, a sample of sixty manufacturing companies in Nigeria was studied. The firms were categorised into two groups, environmentally 'responsible' and 'irresponsible' firms. An investigation was undertaken into the possible relationship between firm performance and three selected indicators of sustainable business practice: employee health and safety (EHS), waste management (WM), and community development (CD), common within the 30 'responsible' firms. Findings from empirical results reveal that the sustainable practices of the 'responsible' firms are significantly related with firm performance. In addition, sustainable practices are inversely related with fines and penalties. The paper concludes that, within the Nigerian setting at least, sustainability affects corporate performance and sustainability may be a possible tool for corporate conflict resolution as evidenced in the reduction of fines, penalties and compensations. The paper therefore recommends research into the relationship between sustainability and conflict management.
Abstract: The growing interest on national heritage
preservation has led to intensive efforts on digital documentation of
cultural heritage knowledge. Encapsulated within this effort is the
focus on ontology development that will help facilitate the
organization and retrieval of the knowledge. Ontologies surrounding
cultural heritage domain are related to archives, museum and library
information such as archaeology, artifacts, paintings, etc. The growth
in number and size of ontologies indicates the well acceptance of its
semantic enrichment in many emerging applications. Nowadays,
there are many heritage information systems available for access.
Among others is community-based e-museum designed to support the
digital cultural heritage preservation. This work extends previous
effort of developing the Traditional Malay Textile (TMT) Knowledge
Model where the model is designed with the intention of auxiliary
mapping with CIDOC CRM. Due to its internal constraints, the
model needs to be transformed in advance. This paper addresses the
issue by reviewing the previous harmonization works with CIDOC
CRM as exemplars in refining the facets in the model particularly
involving TMT-Artifact class. The result is an extensible model
which could lead to a common view for automated mapping with
CIDOC CRM. Hence, it promotes integration and exchange of
textile information especially batik-related between communities in
e-museum applications.
Abstract: Voltage stability has become an important issue to many power systems around the world due to the weak systems and long line on power system networks. In this paper, MATLAB load flow program is applied to obtain the weak points in the system combined with finding the voltage stability limit. The maximum permissible loading of a system, within the voltage stability limit, is usually determined. The methods for varying tap ratio (using tap changing transformer) and applying different values of shunt capacitor injection to improve the voltage stability within the limit are also provided.
Abstract: This article simulates the wind generator set which has
two fault bearing collar rail destruction and the gear box oil leak fault.
The electric current signal which produced by the generator, We use
Empirical Mode Decomposition (EMD) as well as Fast Fourier
Transform (FFT) obtains the frequency range-s signal figure and
characteristic value. The last step is use a kind of Artificial Neural
Network (ANN) classifies which determination fault signal's type and
reason. The ANN purpose of the automatic identification wind
generator set fault..
Abstract: Malaysia government had been trying hard in order to
find the most efficient methods in learning. However, it is hard to
actually access and evaluate students whom will then be called an
excellent student. It is because in our realties student who excellent
is only excel in academic. This evaluation becomes a problem
because it not balances in our real life interm of to get an excellent
student in whole area in their involvement of curiculum and cocuriculum.
To overcome this scenario, we designed a module for
Student Idol to evaluate student through three categories which are
academic, co-curiculum and leadership. All the categories have their
own merit point. Using this method, student will be evaluated more
accurate compared to the previously. So, teacher can easily evaluate
their student without having any emotion factor, relation factor and
others. As conclusion this system module will helps the development
of student evaluation more accurate and valid in Student Idol.
Abstract: In this era of globalization, the role of the State in all aspects of development is widely debated. Some scholars contend the 'demise' and diminishing role of the State whilst others claim that the State is still “de facto developmental". Clearly, it is vital to ascertain which of these two contentions are reflective of the role of the State as nations ascend their development trajectories. Based on the findings of this paper, the perception that the Malaysian State plays an active and committed role towards distributing equitable educational opportunities and enhancing employability of Malaysian PWDs is actually a myth and not reality. Thus, in order to fulfill the promise of Vision 2020 to transform Malaysia into a caring and socially-inclusive society; this paper calls for a more interventionist and committed role by the Malaysian State to translate the universal rights of education and employment opportunities for PWDs from mere policy rhetoric into inclusive realities.
Abstract: This paper presents an overview of the multiobjective shortest path problem (MSPP) and a review of essential and recent issues regarding the methods to its solution. The paper further explores a multiobjective evolutionary algorithm as applied to the MSPP and describes its behavior in terms of diversity of solutions, computational complexity, and optimality of solutions. Results show that the evolutionary algorithm can find diverse solutions to the MSPP in polynomial time (based on several network instances) and can be an alternative when other methods are trapped by the tractability problem.
Abstract: This paper proposes fractal patterns for power quality
(PQ) detection using color relational analysis (CRA) based classifier.
Iterated function system (IFS) uses the non-linear interpolation in the
map and uses similarity maps to construct various fractal patterns of
power quality disturbances, including harmonics, voltage sag, voltage
swell, voltage sag involving harmonics, voltage swell involving
harmonics, and voltage interruption. The non-linear interpolation
functions (NIFs) with fractal dimension (FD) make fractal patterns
more distinguishing between normal and abnormal voltage signals.
The classifier based on CRA discriminates the disturbance events in a
power system. Compared with the wavelet neural networks, the test
results will show accurate discrimination, good robustness, and faster
processing time for detecting disturbing events.
Abstract: From the importance of the conference and its
constructive role in the studies discussion, there must be a strong
organization that allows the exploitation of the discussions in opening
new horizons. The vast amount of information scattered across the
web, make it difficult to find experts, who can play a prominent role
in organizing conferences. In this paper we proposed a new approach
of extracting researchers- information from various Web resources
and correlating them in order to confirm their correctness. As a
validator of this approach, we propose a service that will be useful to
set up a conference. Its main objective is to find appropriate experts,
as well as the social events for a conference. For this application we
us Semantic Web technologies like RDF and ontology to represent
the confirmed information, which are linked to another ontology
(skills ontology) that are used to present and compute the expertise.
Abstract: We present a hybrid architecture of recurrent neural
networks (RNNs) inspired by hidden Markov models (HMMs). We
train the hybrid architecture using genetic algorithms to learn and
represent dynamical systems. We train the hybrid architecture on a
set of deterministic finite-state automata strings and observe the
generalization performance of the hybrid architecture when presented
with a new set of strings which were not present in the training data
set. In this way, we show that the hybrid system of HMM and RNN
can learn and represent deterministic finite-state automata. We ran
experiments with different sets of population sizes in the genetic
algorithm; we also ran experiments to find out which weight
initializations were best for training the hybrid architecture. The
results show that the hybrid architecture of recurrent neural networks
inspired by hidden Markov models can train and represent dynamical
systems. The best training and generalization performance is
achieved when the hybrid architecture is initialized with random real
weight values of range -15 to 15.
Abstract: Based on the field investigation and long term remote
sensing data, the dynamics of the alpine wetland in the river basin and
their response to climate change were studied. Results showed the
alpine wetlands accounted for 3.73% of total basin in 2010. Lake and
river appeared an increasing trend in the past 30 years, with an
increase of 34.36 % and 24.57%. However, swamp exhibited a
tendency of decreasing with 233.74 km2. Annual average temperature,
maximum temperature, minimum temperature and precipitation in the
river basin all exhibited an increasing trend, whereas relative humidity
exhibited a decreasing trend. Ice and snow melting are main reasons of
lake and river area enhancement and swamp area descend. There
existed 91.78%-97.86% of reduced swamp converted into lakes on the
basis of remote sensing image interpretation. China-s government
policy of implementing development in the river basin is the major
driving force of artificial wetland growth.
Abstract: A Cable-Driven Locomotion Interface provides a low
inertia haptic interface and is used as a way of enabling the user
to walk and interact with virtual surfaces. These surfaces generate
Cartesian wrenches which must be optimized for each motorized
reel in order to reproduce a haptic sensation in both feet. However,
the use of wrench control requires a measure of the cable tensions
applied to the moving platform. The latter measure may be inaccurate
if it is based on sensors located near the reel. Moreover, friction
hysteresis from the reel moving parts needs to be compensated
for with an evaluation of low angular velocity of the motor shaft.
Also, the pose of the platform is not known precisely due to cable
sagging and mechanical deformation. This paper presents a non-ideal
motorized reel design with its corresponding control strategy that
aims at overcoming the aforementioned issues. A transfert function
of the reel based on frequency responses in function of cable tension
and cable length is presented with an optimal adaptative PIDF
controller. Finally, an hybrid position/tension control is discussed with
an analysis of the stability for achieving a complete functionnality of
the haptic platform.
Abstract: Thermal-driven refrigeration systems have attracted increasing research and development interest in recent years. These systems do not cause ozone depletion and can reduce demand on electricity. The main objective of this work is to perform theoretical analyses of a thermal-driven refrigeration system using a new sorbent-sorptive pair as the working pair. The active component of sorbent is sodium thiocyanate (NaSCN). Ammonia (NH3) is chosen as sorptive. Based on the thermodynamic properties of the working solution, a mathematical model is introduced to analyze the system characteristics and performance. The results are used to compare with other thermal-driven refrigeration systems. It is shown that the advantages provided by this system over other absorption units include lower generator and evaporator temperatures, a higher coefficient of performance (COP). The COP is about 10 percent higher than the ones for the NH3-H2O system working at the same conditions.
Abstract: The network of delivering commodities has been an important design problem in our daily lives and many transportation applications. The delivery performance is evaluated based on the system reliability of delivering commodities from a source node to a sink node in the network. The system reliability is thus maximized to find the optimal routing. However, the design problem is not simple because (1) each path segment has randomly distributed attributes; (2) there are multiple commodities that consume various path capacities; (3) the optimal routing must successfully complete the delivery process within the allowable time constraints. In this paper, we want to focus on the design optimization of the Multi-State Flow Network (MSFN) for multiple commodities. We propose an efficient approach to evaluate the system reliability in the MSFN with respect to randomly distributed path attributes and find the optimal routing subject to the allowable time constraints. The delivery rates, also known as delivery currents, of the path segments are evaluated and the minimal-current arcs are eliminated to reduce the complexity of the MSFN. Accordingly, the correct optimal routing is found and the worst-case reliability is evaluated. It has been shown that the reliability of the optimal routing is at least higher than worst-case measure. Two benchmark examples are utilized to demonstrate the proposed method. The comparisons between the original and the reduced networks show that the proposed method is very efficient.
Abstract: Many studies have applied the Theory of Planned
Behavior (TPB) in predicting health behaviors among unique
populations. However, a new paradigm is emerging where focus is
now directed to modification and expansion of the TPB model rather
than utilization of the traditional theory. This review proposes new
models modified from the Theory of Planned Behavior and suggest
an appropriate study design that can be used to test the models within
physical activity and dietary practice domains among Type 2
diabetics in Kenya. The review was conducted by means of literature
search in the field of nutrition behavior, health psychology and
mixed methods using predetermined key words. The results identify
pre-intention and post intention gaps within the TPB model that need
to be filled. Additional psychosocial factors are proposed to be
included in the TPB model to generate new models and the efficacy
of these models tested using mixed methods design.
Abstract: Gaharu that produced by Aquilaria spp. is classified as
one of the most valuable forest products traded internationally as it is
very resinous, fragrant and highly valuable heartwood. Gaharu has
been widely used in aromatheraphy, medicine, perfume and religious
practices. This work aimed to determine the factors affecting solid
liquid extraction of gaharu oil using hexane as solvent under
experimental condition. The kinetics of extraction was assumed and
verified based on a second-order mechanism. The effect of three
main factors, which were temperature, reaction time and solvent to
solid ratio were investigated to achieve maximum oil yield. The
optimum condition were found at temperature 65°C, 9 hours reaction
time and solvent to solid ratio of 12:1 with 14.5% oil yield. The
kinetics experimental data agrees and well fitted with the second
order extraction model. The initial extraction rate (h) was 0.0115
gmL-1min-1; the extraction capacity (Cs) was 1.282gmL-1; the second
order extraction constant (k) was 0.007 mLg-1min-1 and coefficient of
determination, R2 was 0.945.
Abstract: Robotic system is an important area in artificial intelligence that aims at developing the performance techniques of the robot and making it more efficient and more effective in choosing its correct behavior. In this paper the distributed learning classifier system is used for designing a simulated control system for robot to perform complex behaviors. A set of enhanced approaches that support default hierarchies formation is suggested and compared with each other in order to make the simulated robot more effective in mapping the input to the correct output behavior.
Abstract: For a quick and accurate calculation of spatial neutron
distribution in nuclear power reactors 3D nodal codes are usually
used aiming at solving the neutron diffusion equation for a given
reactor core geometry and material composition. These codes use a
second order polynomial to represent the transverse leakage term. In
this work, a nodal method based on the well known nodal expansion
method (NEM), developed at COPPE, making use of this polynomial
expansion was modified to treat the transverse leakage term for the
external surfaces of peripheral reflector nodes.
The proposed method was implemented into a computational
system which, besides solving the diffusion equation, also solves the
burnup equations governing the gradual changes in material
compositions of the core due to fuel depletion. Results confirm the
effectiveness of this modified treatment of peripheral nodes for
practical purposes in PWR reactors.