Abstract: The IFRS for Small and Medium-sized Entities
(SMEs) was issued in July 2009 and currently regulators are
considering various implementation strategies of this standard.
Romania is a member of the European Union since 2007, thus
accounting regulations were issued in order to ensure compliance
with the European Accounting Directives. As the European
Commission rejected recently the mandatory use of IFRS for SMEs,
regulatory bodies from the Member States have to decide if the
standard will affect or not the accounting practices of SMEs from
their countries. Recently IASB invited stakeholders to discuss the
revision of IFRS for SMEs. Empirical studies on the differences and
similarities between national standards and IFRS for SMEs could
inform decision makers on the actual level of convergence in
different countries. The purpose of this paper is to provide empirical
evidences on the convergence of the Romanian regulations with IFRS
for SMEs analyzing the results in the context of the last revisions
proposed to the EU Accounting Directives.
Abstract: Modern retailers such as hypermarket/supermarket
need to be more customer-oriented in order to survive in today-s
competitive business world. As a result, the investigation of
determinant factors of store loyalty becomes important issue for
modern retailing players. This study suggests that consumers- store
loyalty in the modern retailing market (hypermarkets and
supermarkets) is influenced by environmental factors (such as store
image, store personnel). Using a model of stimulus-organismresponse
(S-O-R), this research examines S-R relationship of store
loyalty. S-O-R framework is derived from the existence literature and
tested empirically based on Indonesian consumers- experience. The
stimuli for this study are store image, store personnel, satisfaction
and culture factors. Affect, or the consumers- liking to modern
retailing stores, mediates the chosen environmental factors on
consumer-s store loyalty. The findings showed that store image, store
satisfaction and culture have significant positive relationship to store
loyalty via affect.
Abstract: From food consumption surveys has been found that potato consumption comparing to other European countries is one of the highest. Hence acrylamide (AA) intake coming from fried potatoes in population might be high as well. The aim of the research was to determine acrylamide content and estimate intake of acrylamide from roasted potatoes bred and cultivated in Latvia. Five common Latvian potato varieties were selected: Lenora, Brasla, Imanta, Zile, and Madara. A two-year research was conducted during two periods: just after harvesting and after six months of storage. Time and temperature (210 ± 5°C) was recorded during frying. AA was extracted from potatoes by solid phase extraction and AA content was determined by LC-MS/MS. estimated intake of acrylamide ranges from 0.012 to 0.496μgkg-1 BW per day.
Abstract: Environmental micro-organisms include a large number of taxa and some species that are generally considered nonpathogenic, but can represent a risk in certain conditions, especially for elderly people and immunocompromised individuals. Chemotaxonomic identification techniques are powerful tools for environmental micro-organisms, and cellular fatty acid methyl esters (FAME) content is a powerful fingerprinting identification technique. A system based on an unsupervised artificial neural network (ANN) was set up using the fatty acid profiles of standard bacterial strains, obtained by gas-chromatography, used as learning data. We analysed 45 certified strains belonging to Acinetobacter, Aeromonas, Alcaligenes, Aquaspirillum, Arthrobacter, Bacillus, Brevundimonas, Enterobacter, Flavobacterium, Micrococcus, Pseudomonas, Serratia, Shewanella and Vibrio genera. A set of 79 bacteria isolated from a drinking water line (AMGA, the major water supply system in Genoa) were used as an example for identification compared to standard MIDI method. The resulting ANN output map was found to be a very powerful tool to identify these fresh isolates.
Abstract: In this paper, a robust watermarking algorithm using
the wavelet transform and edge detection is presented. The efficiency
of an image watermarking technique depends on the preservation of
visually significant information. This is attained by embedding the
watermark transparently with the maximum possible strength. The
watermark embedding process is carried over the subband
coefficients that lie on edges, where distortions are less noticeable,
with a subband level dependent strength. Also, the watermark is
embedded to selected coefficients around edges, using a different
scale factor for watermark strength, that are captured by a
morphological dilation operation. The experimental evaluation of the
proposed method shows very good results in terms of robustness and
transparency to various attacks such as median filtering, Gaussian
noise, JPEG compression and geometrical transformations.
Abstract: This paper presents a mark-up approach to service creation in Next Generation Networks. The approach allows deriving added value from network functions exposed by Parlay/OSA (Open Service Access) interfaces. With OSA interfaces service logic scripts might be executed both on callrelated and call-unrelated events. To illustrate the approach XMLbased language constructions for data and method definitions, flow control, time measuring and supervision and database access are given and an example of OSA application is considered.
Abstract: The most influential programming paradigm today
is object oriented (OO) programming and it is widely used in
education and industry. Recognizing the importance of equipping
students with OO knowledge and skills, it is not surprising that most
Computer Science degree programs offer OO-related courses. How
do we assess whether the students have acquired the right objectoriented
skills after they have completed their OO courses? What are
object oriented skills? Currently none of the current assessment
techniques would be able to provide this answer. Traditional forms of
OO programming assessment provide a ways for assigning numerical
scores to determine letter grades. But this rarely reveals information
about how students actually understand OO concept. It appears
reasonable that a better understanding of how to define and assess
OO skills is needed by developing a criterion referenced model. It is
even critical in the context of Malaysia where there is currently a
growing concern over the level of competency of Malaysian IT
graduates in object oriented programming. This paper discussed the
approach used to develop the criterion-referenced assessment model.
The model can serve as a guideline when conducting OO
programming assessment as mentioned. The proposed model is
derived by using Goal Questions Metrics methodology, which helps
formulate the metrics of interest. It concluded with a few suggestions
for further study.
Abstract: The aim of current research was to investigate ASLT method suitability for accelerated beer shelf-life determination. The research was accomplished on popular Latvian beer: light filtrated and unfiltered pasteurized beer with alcohol content 5.2%; dark filtrated pasteurized beer with alcohol content 4.2% with shelf-life five months. Bottled in dark glass bottles beer samples were storage during 20 weeks at several temperature regimes: +10±1 °C, +20±1 °C, +30±1 °C, +40±1 °C. Samples quality parameters as physically-chemical and microbiological was tested every two weeks using standard methods. It is possible to determine beer shelf-life rapidly during storage at +30±1 °C for filtered pasteurized light beer by 2.5 times, unfiltered pasteurized light beer by 1.4 times and for filtered pasteurized dark beer by 1.7 times. During preset experiments it was proved, that it is possible to determine beer shelf-life rapidly using ASLT method if beer storage temperature could be increased by +10±1 °C.
Abstract: Supplementation of palm vitamin E has been reported
to prevent loss of bone density in ovariectomised female rats. The
mechanism by which palm vitamin E exerts these effects is still
unknown. We hypothesized that palm vitamin E may act by
preventing the protein expression changes. Two dimensional poly
acyrilamide gel electrophoresis (2-D PAGE) and PD Quest software
genomic solutions Investigator (proteomics) was used to analyze the
differential protein expression profile in femoral and humeri bones
harvested from three groups of rats; sham-operated rats (SO),
ovariectomised rats (Ovx) and ovariectomised rats supplemented for
2 months with palm vitamin E. The results showed that there were
over 300 valued spot on each of the groups PVE and OVX as
compared to about 200 in SO. Comparison between the differential
protein expression between OVX and PVE groups showed that ten
spots were down –regulated in OVX but up-regulated in PVE. The
ten differential spots were separately named P1-P10. The
identification and understanding of the pathway of the differential
protein expression among the groups is ongoing and may account for
the molecular mechanism through which palm vitamin E exert its
anti-osteoporotic effect.
Abstract: Study of the vibration cylindrical shells made of
a functionally gradient material (FGM) composed of stainless
steel and nickel is important. Material properties are graded in
the thickness direction of the shell according to volume
fraction power law distribution. The objective is to study the
natural frequencies, the influence of constituent volume
fractions and the effects of boundary conditions on the natural
frequencies of the FG cylindrical shell. The study is carried
out using third order shear deformation shell theory. The
governing equations of motion of FG cylindrical shells are
derived based on shear deformation theory. Results are
presented on the frequency characteristics, influence of
constituent volume fractions and the effects of clampedclamped
boundary conditions.
Abstract: In the present work, study of the vibration of thin cylindrical shells made of a functionally gradient material (FGM) composed of stainless steel and nickel is presented. Material properties are graded in the thickness direction of the shell according to volume fraction power law distribution. The objective is to study the natural frequencies, the influence of constituent volume fractions and the effects of boundary conditions on the natural frequencies of the FG cylindrical shell. The study is carried out using third order shear deformation shell theory. The analysis is carried out using Hamilton's principle. The governing equations of motion of FG cylindrical shells are derived based on shear deformation theory. Results are presented on the frequency characteristics, influence of constituent volume fractions and the effects of clamped-free boundary conditions
Abstract: One of the purposes of the robust method of
estimation is to reduce the influence of outliers in the data, on the
estimates. The outliers arise from gross errors or contamination from
distributions with long tails. The trimmed mean is a robust estimate.
This means that it is not sensitive to violation of distributional
assumptions of the data. It is called an adaptive estimate when the
trimming proportion is determined from the data rather than being
fixed a “priori-.
The main objective of this study is to find out the robustness
properties of the adaptive trimmed means in terms of efficiency, high
breakdown point and influence function. Specifically, it seeks to find
out the magnitude of the trimming proportion of the adaptive
trimmed mean which will yield efficient and robust estimates of the
parameter for data which follow a modified Weibull distribution with
parameter λ = 1/2 , where the trimming proportion is determined by a
ratio of two trimmed means defined as the tail length. Secondly, the
asymptotic properties of the tail length and the trimmed means are
also investigated. Finally, a comparison is made on the efficiency of
the adaptive trimmed means in terms of the standard deviation for the
trimming proportions and when these were fixed a “priori".
The asymptotic tail lengths defined as the ratio of two trimmed
means and the asymptotic variances were computed by using the
formulas derived. While the values of the standard deviations for the
derived tail lengths for data of size 40 simulated from a Weibull
distribution were computed for 100 iterations using a computer
program written in Pascal language.
The findings of the study revealed that the tail lengths of the
Weibull distribution increase in magnitudes as the trimming
proportions increase, the measure of the tail length and the adaptive
trimmed mean are asymptotically independent as the number of
observations n becomes very large or approaching infinity, the tail
length is asymptotically distributed as the ratio of two independent
normal random variables, and the asymptotic variances decrease as
the trimming proportions increase. The simulation study revealed
empirically that the standard error of the adaptive trimmed mean
using the ratio of tail lengths is relatively smaller for different values
of trimming proportions than its counterpart when the trimming
proportions were fixed a 'priori'.
Abstract: The Sphere Method is a flexible interior point algorithm for linear programming problems. This was developed mainly by Professor Katta G. Murty. It consists of two steps, the centering step and the descent step. The centering step is the most expensive part of the algorithm. In this centering step we proposed some improvements such as introducing two or more initial feasible solutions as we solve for the more favorable new solution by objective value while working with the rigorous updates of the feasible region along with some ideas integrated in the descent step. An illustration is given confirming the advantage of using the proposed procedure.
Abstract: A product goes through various processes in a production flow which is also known as assembly line in manufacturing process management. Toyota created a new concept which is known as lean concept in manufacturing industry. Today it is the leading model in manufacturing plants through the globe. The linear walking worker assembly line is a flexible assembly system where each worker travels down the line carrying out each assembly task at each station; and each worker accomplishes the assembly of a unit from start to finish. This paper attempts to combine the flexibility of the walking worker and lean in order to quantify the benefits from applying the shop floor principles of lean management.
Abstract: Well-being has been given special emphasis in quality
of life. It involves living a meaningful, life satisfaction, stability and
happiness in life. Well-being also concerns the satisfaction of
physical, psychological, social needs and demands of an individual.
The purpose of this study was to validate three-factor measurement
model of well-being using structural equation modeling (SEM). The
conceptions of well-being measured such dimensions as physical,
psychological and social well-being. This study was done based on a
total sample of 650 adolescents from east-coast of peninsular
Malaysia. The Well-Being Scales which was adapted from [1] was
used in this study. The items were hypothesized a priori to have nonzero
loadings on all dimensions in the model. The findings of the
SEM demonstrated that it is a good fitting model which the proposed
model fits the driving theory; (x2df = 1.268; GFI = .994; CFI = .998;
TLI= .996; p = .255; RMSEA = .021). Composite reliability (CR)
was .93 and average variance extracted (AVE) was 58%. The model
in this study fits with the sample of data and well-being is important
to bring sustainable development to the mainstream.
Abstract: Integrated Total Quality Management (TQM) with
Lean Manufacturing (LM) is a system comprises of TQM with LM
principles and is associated with financial and nonfinancial
performance measurement indicators. The ultimate goal of this
system is to focus on achieving total customer satisfaction by
removing eight wastes available in any process in an organization.
A survey questionnaire was developed and distributed to 30 highly
active automotive vendors in Malaysia and analyzed by PASW
Statistics 18. It was found out that these vendors have been
practicing and measuring the effectiveness TQM and LM
implementation. More involvement of all Malaysian automotive
vendors will represent the exact status of current Malaysian
automotive industry in implementing TQM and LM and can
determine whether the industry is ready for integrated TQM and
LM system. This is the first study that combined 4 awards
practices, ISO/TS16949, Toyota Production System and
SAEJ4000.
Abstract: Peer review is an activity where students review their
classmates- writing and then evaluate the content, development, unity
and organization. Studies have shown that peer review activities
benefit both the reviewer and the writer in developing their reading
and writing skills. Furthermore, peer review activities may also
enhance students- soft skills. This study was conducted to find out the
benefits of peer review activity in a technical writing class based on
engineering students- perceptions. The study also highlights how
these benefits could improve the students- soft skills. A set of
questionnaire was given to 200 undergraduate students of a technical
writing course. The results of the study indicate that the activity could
help improve their critical thinking skills, written and oral
communication skills, as well as team work. This paper further
discusses how the implications of these benefits could help enhance
students- soft skills.
Abstract: Considering complexity of products, new geometrical
design and investment tolerances that are necessary, measuring and
dimensional controlling involve modern and more precise methods.
Photo digitizing method using two cameras to record pictures and
utilization of conventional method named “cloud points" and data
analysis by the use of ATOUS software, is known as modern and
efficient in mentioned context. In this paper, benefits of photo
digitizing method in evaluating sampling of machining processes
have been put forward. For example, assessment of geometrical
integrity surface in 5-axis milling process and measurement of
carbide tool wear in turning process, can be can be brought forward.
Advantages of this method comparing to conventional methods have
been expressed.
Abstract: This study aims to conduct a preliminary investigation to determine the topic to be focused in developing Virtual Laboratory For Biology (VLab-Bio). Samples involved in answering the questionnaire are form five students (equivalent to A-Level) and biology teachers. Time and economical resources for the setting up and construction of scientific laboratories can be solved with the adaptation of virtual laboratories as an educational tool. Thus, it is hoped that the proposed virtual laboratory will help students to learn the abstract concepts in biology. Findings show that the difficult topic chosen is Cell Division and the learning objective to be focused in developing the virtual lab is “Describe the application of knowledge on mitosis in cloning".
Abstract: This paper presents a numerical approach for the static
and dynamic analysis of hydrodynamic radial journal bearings. In the
first part, the effect of shaft and housing deformability on pressure
distribution within oil film is investigated. An iterative algorithm that
couples Reynolds equation with a plane finite elements (FE)
structural model is solved. Viscosity-to-pressure dependency (Vogel-
Barus equation) is also included. The deformed lubrication gap and
the overall stress state are obtained. Numerical results are presented
with reference to a typical journal bearing configuration at two
different inlet oil temperatures. Obtained results show the great
influence of bearing components structural deformation on oil
pressure distribution, compared with results for ideally rigid
components. In the second part, a numerical approach based on
perturbation method is used to compute stiffness and damping
matrices, which characterize the journal bearing dynamic behavior.