Abstract: In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought
Abstract: Calcite aCalcite and aragonite are the two common
polymorphs of CaCO3 observed as biominerals. It is universal that
the sea water contents a high Mg2+ (50mM) relative to Ca2+ (10mM).
In vivo crystallization, Mg2+ inhibits calcite formation. For this
reason, stony corals skeleton may be formed only aragonite crystals
in the biocalcification. It is special in case of soft corals of which
formed only calcite crystal; however, this interesting phenomenon,
still uncharacterized in the marine environment, has been explored in
this study using newly purified cell-free proteins isolated from the
endoskeletal sclerites of soft coral. By recording the decline of pH in
vitro, the control of CaCO3 nucleation and crystal growth by the cellfree
proteins was revealed. Using Atomic Force Microscope, here we
find that these endoskeletal cell-free proteins significantly design the
morphological shape in the molecular-scale kinetics of crystal
formation and those proteins act as surfactants to promote ion
attachment at calcite steps.nd aragonite are the two common polymorphs of CaCO3 observed as biominerals. It is universal that the sea water contents a high Mg2+ (50mM) relative to Ca2+ (10mM). In vivo crystallization, Mg2+ inhibits calcite formation. For this reason, stony corals skeleton may be formed only aragonite crystals in the biocalcification. It is special in case of soft corals of which formed only calcite crystal; however, this interesting phenomenon, still uncharacterized in the marine environment, has been explored in this study using newly purified cell-free proteins isolated from the endoskeletal sclerites of soft coral. By recording the decline of pH in vitro, the control of CaCO3 nucleation and crystal growth by the cell-free proteins was revealed. Using Atomic Force Microscope, here we find that these endoskeletal cell-free proteins significantly design the morphological shape in the molecular-scale kinetics of crystal formation and those proteins act as surfactants to promote ion attachment at calcite steps. KeywordsBiomineralization, Calcite, Cell-free protein, Soft coral
Abstract: In today scenario, to meet enhanced demand imposed
by domestic, commercial and industrial consumers, various
operational & control activities of Radial Distribution Network
(RDN) requires a focused attention. Irrespective of sub-domains
research aspects of RDN like network reconfiguration, reactive
power compensation and economic load scheduling etc, network
performance parameters are usually estimated by an iterative process
and is commonly known as load (power) flow algorithm. In this
paper, a simple mechanism is presented to implement the load flow
analysis (LFA) algorithm. The reported algorithm utilizes graph
theory principles and is tested on a 69- bus RDN.
Abstract: In this paper we introduce an ultra low power CMOS
LC oscillator and analyze a method to design a low power low phase
noise complementary CMOS LC oscillator. A 1.8GHz oscillator is
designed based on this analysis. The circuit has power supply equal
to 1.1 V and dissipates 0.17 mW power. The oscillator is also
optimized for low phase noise behavior. The oscillator phase noise is
-126.2 dBc/Hz and -144.4 dBc/Hz at 1 MHz and 8 MHz offset
respectively.
Abstract: Water level forecasting using records of past time series is of importance in water resources engineering and management. For example, water level affects groundwater tables in low-lying coastal areas, as well as hydrological regimes of some coastal rivers. Then, a reliable prediction of sea-level variations is required in coastal engineering and hydrologic studies. During the past two decades, the approaches based on the Genetic Programming (GP) and Artificial Neural Networks (ANN) were developed. In the present study, the GP is used to forecast daily water level variations for a set of time intervals using observed water levels. The measurements from a single tide gauge at Urmia Lake, Northwest Iran, were used to train and validate the GP approach for the period from January 1997 to July 2008. Statistics, the root mean square error and correlation coefficient, are used to verify model by comparing with a corresponding outputs from Artificial Neural Network model. The results show that both these artificial intelligence methodologies are satisfactory and can be considered as alternatives to the conventional harmonic analysis.
Abstract: In this article, the flow behavior around a NACA 0012 airfoil which is oscillating with different Reynolds numbers and in various amplitudes has been investigated numerically. Numerical simulations have been performed with ANSYS software. First, the 2- D geometry has been studied in different Reynolds numbers and angles of attack with various numerical methods in its static condition. This analysis was to choose the best turbulent model and comparing the grids to have the optimum one for dynamic simulations. Because the analysis was to study the blades of wind turbines, the Reynolds numbers were not arbitrary. They were in the range of 9.71e5 to 22.65e5. The angle of attack was in the range of -41.81° to 41.81°. By choosing the forward wind speed as the independent parameter, the others like Reynolds and the amplitude of the oscillation would be known automatically. The results show that the SST turbulent model is the best choice that leads the least numerical error with respect the experimental ones. Also, a dynamic stall phenomenon is more probable at lower wind speeds in which the lift force is less.
Abstract: The structural interpretation of a part of eastern Potwar
(Missa Keswal) has been carried out with available seismological,
seismic and well data. Seismological data contains both the source
parameters and fault plane solution (FPS) parameters and seismic data
contains ten seismic lines that were re-interpreted by using well data.
Structural interpretation depicts two broad types of fault sets namely,
thrust and back thrust faults. These faults together give rise to pop up
structures in the study area and also responsible for many structural
traps and seismicity. Seismic interpretation includes time and depth
contour maps of Chorgali Formation while seismological interpretation
includes focal mechanism solution (FMS), depth, frequency,
magnitude bar graphs and renewal of Seismotectonic map. The Focal
Mechanism Solutions (FMS) that surrounds the study area are
correlated with the different geological and structural maps of the area
for the determination of the nature of subsurface faults. Results of
structural interpretation from both seismic and seismological data
show good correlation. It is hoped that the present work will help in
better understanding of the variations in the subsurface structure and
can be a useful tool for earthquake prediction, planning of oil field and
reservoir monitoring.
Abstract: The length of a given rational B'ezier curve is
efficiently estimated. Since a rational B'ezier function is nonlinear,
it is usually impossible to evaluate its length exactly. The
length is approximated by using subdivision and the accuracy
of the approximation n is investigated. In order to improve
the efficiency, adaptivity is used with some length estimator.
A rigorous theoretical analysis of the rate of convergence of
n to is given. The required number of subdivisions to
attain a prescribed accuracy is also analyzed. An application
to CAD parametrization is briefly described. Numerical results
are reported to supplement the theory.
Abstract: In this paper, an optimal design of linear phase digital
high pass finite impulse response (FIR) filter using Particle Swarm
Optimization with Constriction Factor and Inertia Weight Approach
(PSO-CFIWA) has been presented. In the design process, the filter
length, pass band and stop band frequencies, feasible pass band and
stop band ripple sizes are specified. FIR filter design is a multi-modal
optimization problem. The conventional gradient based optimization
techniques are not efficient for digital filter design. Given the filter
specifications to be realized, the PSO-CFIWA algorithm generates a
set of optimal filter coefficients and tries to meet the ideal frequency
response characteristic. In this paper, for the given problem, the
designs of the optimal FIR high pass filters of different orders have
been performed. The simulation results have been compared to those
obtained by the well accepted algorithms such as Parks and
McClellan algorithm (PM), genetic algorithm (GA). The results
justify that the proposed optimal filter design approach using PSOCFIWA
outperforms PM and GA, not only in the accuracy of the
designed filter but also in the convergence speed and solution
quality.
Abstract: In this paper, we study the pulsatile flow of blood through stenotic arteries. The inner layer of arterial walls is modeled as a porous medium and human blood is assumed as an incompressible fluid. A numerical algorithm based on the finite element method is developed to simulate the blood flow through both the lumen region and the porous wall. The algorithm is then applied to study the flow behaviour and to investigate the significance of the non-Newtonian effect.
Abstract: The paper describes a knowledge based system for
analysis of microscopic wear particles. Wear particles contained in
lubricating oil carry important information concerning machine
condition, in particular the state of wear. Experts (Tribologists) in the
field extract this information to monitor the operation of the machine
and ensure safety, efficiency, quality, productivity, and economy of
operation. This procedure is not always objective and it can also be
expensive. The aim is to classify these particles according to their
morphological attributes of size, shape, edge detail, thickness ratio,
color, and texture, and by using this classification thereby predict
wear failure modes in engines and other machinery. The attribute
knowledge links human expertise to the devised Knowledge Based
Wear Particle Analysis System (KBWPAS). The system provides an
automated and systematic approach to wear particle identification
which is linked directly to wear processes and modes that occur in
machinery. This brings consistency in wear judgment prediction
which leads to standardization and also less dependence on
Tribologists.
Abstract: Due to the growing dynamic and complexity within
the market environment production enterprises in particular are faced
with new logistic challenges. Moreover, it is here in this dynamic
environment that the Logistic Operating Curve Theory also reaches
its limits as a method for describing the correlations between the
logistic objectives. In order to convert this theory into a method for
dynamically monitoring productions this paper will introduce
methods for reliably and quickly identifying structural changes
relevant to logistics.
Abstract: This paper presents the novel Rao-Blackwellised
particle filter (RBPF) for mobile robot simultaneous localization and
mapping (SLAM) using monocular vision. The particle filter is
combined with unscented Kalman filter (UKF) to extending the path
posterior by sampling new poses that integrate the current observation
which drastically reduces the uncertainty about the robot pose. The
landmark position estimation and update is also implemented through
UKF. Furthermore, the number of resampling steps is determined
adaptively, which seriously reduces the particle depletion problem,
and introducing the evolution strategies (ES) for avoiding particle
impoverishment. The 3D natural point landmarks are structured with
matching Scale Invariant Feature Transform (SIFT) feature pairs. The
matching for multi-dimension SIFT features is implemented with a
KD-Tree in the time cost of O(log2
N). Experiment results on real robot
in our indoor environment show the advantages of our methods over
previous approaches.
Abstract: Wireless sensor network can be applied to both abominable
and military environments. A primary goal in the design of
wireless sensor networks is lifetime maximization, constrained by
the energy capacity of batteries. One well-known method to reduce
energy consumption in such networks is data aggregation. Providing
efcient data aggregation while preserving data privacy is a challenging
problem in wireless sensor networks research. In this paper,
we present privacy-preserving data aggregation scheme for additive
aggregation functions. The Cluster-based Private Data Aggregation
(CPDA)leverages clustering protocol and algebraic properties of
polynomials. It has the advantage of incurring less communication
overhead. The goal of our work is to bridge the gap between
collaborative data collection by wireless sensor networks and data
privacy. We present simulation results of our schemes and compare
their performance to a typical data aggregation scheme TAG, where
no data privacy protection is provided. Results show the efficacy and
efficiency of our schemes.
Abstract: This paper deals with tracking and estimating time delay between two signals. The simulation of this algorithm accomplished by using Mathcad package is carried out. The algorithm we will present adaptively controls and tracking the delay, so as to minimize the mean square of this error. Thus the algorithm in this case has task not only of seeking the minimum point of error but also of tracking the change of position, leading to a significant improving of performance. The flowchart of the algorithm is presented as well as several tests of different cases are carried out.
Abstract: The expectation of network performance from the
early days of ARPANET until now has been changed significantly.
Every day, new advancement in technological infrastructure opens
the doors for better quality of service and accordingly level of
perceived quality of network services have been increased over the
time. Nowadays for many applications, late information has no value
or even may result in financial or catastrophic loss, on the other hand,
demands for some level of guarantee in providing and maintaining
quality of service are ever increasing. Based on this history, having a
QoS aware routing system which is able to provide today's required
level of quality of service in the networks and effectively adapt to the
future needs, seems as a key requirement for future Internet. In this
work we have extended the traditional AntNet routing system to
support QoS with multiple metrics such as bandwidth and delay
which is named Q-Net. This novel scalable QoS routing system aims
to provide different types of services in the network simultaneously.
Each type of service can be provided for a period of time in the
network and network nodes do not need to have any previous
knowledge about it. When a type of quality of service is requested,
Q-Net will allocate required resources for the service and will
guarantee QoS requirement of the service, based on target objectives.
Abstract: In this paper we propose a segmentation system for unconstrained Arabic online handwriting. An essential problem addressed by analytical-based word recognition system. The system is composed of two-stages the first is a newly special designed hidden Markov model (HMM) and the second is a rules based stage. In our system, handwritten words are broken up into characters by simultaneous segmentation-recognition using HMMs of unique design trained using online features most of which are novel. The HMM output characters boundaries represent the proposed segmentation points (PSP) which are then validated by rules-based post stage without any contextual information help to solve different segmentation errors. The HMM has been designed and tested using a self collected dataset (OHASD) [1]. Most errors cases are cured and remarkable segmentation enhancement is achieved. Very promising word and character segmentation rates are obtained regarding the unconstrained Arabic handwriting difficulty and not using context help.
Abstract: Exposure to ambient air pollution has been linked to a
number of health outcomes, starting from modest transient changes in
the respiratory tract and impaired pulmonary function, continuing to
restrict activity/reduce performance and to the increase emergency
rooms visits, hospital admissions or mortality. The increase of
allergenic symptoms has been associated with air contaminants such
as ozone, particulate matter, fungal spores and pollen.
Considering the potential relevance of crossed effects of nonbiological
pollutants and airborne pollens and fungal spores on
allergy worsening, the aim of this work was to evaluate the influence
of non-biological pollutants (O3 and PM10) and meteorological
parameters on the concentrations of pollen and fungal spores using
multiple linear regressions.
The data considered in this study were collected in Oporto which
is the second largest Portuguese city, located in the North. Daily
mean of O3, PM10, pollen and fungal spore concentrations,
temperature, relative humidity, precipitation, wind velocity, pollen
and fungal spore concentrations, for 2003, 2004 and 2005 were
considered. Results showed that the 90th percentile of the adjusted
coefficient of determination, P90 (R2aj), of the multiple regressions
varied from 0.613 to 0.916 for pollen and from 0.275 to 0.512 for
fungal spores. O3 and PM10 showed to have some influence on the
biological pollutants. Among the meteorological parameters
analysed, temperature was the one that most influenced the pollen
and fungal spores airborne concentrations. Relative humidity also
showed to have some influence on the fungal spore dispersion.
Nevertheless, the models for each pollen and fungal spore were
different depending on the analysed period, which means that the
correlations identified as statistically significant can not be, even so,
consistent enough.
Abstract: We proposed a new class of asymmetric turbo encoder for 3G systems that performs well in both “water fall" and “error floor" regions in [7]. In this paper, a modified (optimal) power allocation scheme for the different bits of new class of asymmetric turbo encoder has been investigated to enhance the performance. The simulation results and performance bound for proposed asymmetric turbo code with modified Unequal Power Allocation (UPA) scheme for the frame length, N=400, code rate, r=1/3 with Log-MAP decoder over Additive White Gaussian Noise (AWGN) channel are obtained and compared with the system with typical UPA and without UPA. The performance tests are extended over AWGN channel for different frame size to verify the possibility of implementation of the modified UPA scheme for the proposed asymmetric turbo code. From the performance results, it is observed that the proposed asymmetric turbo code with modified UPA performs better than the system without UPA and with typical UPA and it provides a coding gain of 0.4 to 0.52dB.
Abstract: In analyzing large scale nonlinear dynamical systems,
it is often desirable to treat the overall system as a collection of
interconnected subsystems. Solutions properties of the large scale
system are then deduced from the solution properties of the
individual subsystems and the nature of the interconnections. In this
paper a new approach is proposed for the stability analysis of large
scale systems, which is based upon the concept of vector Lyapunov
functions and the decomposition methods. The present results make
use of graph theoretic decomposition techniques in which the overall
system is partitioned into a hierarchy of strongly connected
components. We show then, that under very reasonable assumptions,
the overall system is stable once the strongly connected subsystems
are stables. Finally an example is given to illustrate the constructive
methodology proposed.