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: In 1990 [1] the subband-DFT (SB-DFT) technique was proposed. This technique used the Hadamard filters in the decomposition step to split the input sequence into low- and highpass sequences. In the next step, either two DFTs are needed on both bands to compute the full-band DFT or one DFT on one of the two bands to compute an approximate DFT. A combination network with correction factors was to be applied after the DFTs. Another approach was proposed in 1997 [2] for using a special discrete wavelet transform (DWT) to compute the discrete Fourier transform (DFT). In the first step of the algorithm, the input sequence is decomposed in a similar manner to the SB-DFT into two sequences using wavelet decomposition with Haar filters. The second step is to perform DFTs on both bands to obtain the full-band DFT or to obtain a fast approximate DFT by implementing pruning at both input and output sides. In this paper, the wavelet-based DFT (W-DFT) with Haar filters is interpreted as SB-DFT with Hadamard filters. The only difference is in a constant factor in the combination network. This result is very important to complete the analysis of the W-DFT, since all the results concerning the accuracy and approximation errors in the SB-DFT are applicable. An application example in spectral analysis is given for both SB-DFT and W-DFT (with different filters). The adaptive capability of the SB-DFT is included in the W-DFT algorithm to select the band of most energy as the band to be computed. Finally, the W-DFT is extended to the two-dimensional case. An application in image transformation is given using two different types of wavelet filters.
Abstract: Memory Errors Detection and Correction aim to secure the transaction of data between the central processing unit of a satellite onboard computer and its local memory. In this paper, the application of a double-bit error detection and correction method is described and implemented in Field Programmable Gate Array (FPGA) technology. The performance of the proposed EDAC method is measured and compared with two different EDAC devices, using the same FPGA technology. Statistical analysis of single-event upset (SEU) and multiple-bit upset (MBU) activity in commercial memories onboard the first Algerian microsatellite Alsat-1 is given.
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: The need to implement intelligent highways is much
more emphasized with the growth of vehicle production line as well as vehicle intelligence. The control of intelligent vehicles in order to
reduce human error and boost ease congestion is not accomplished solely by the aid of human resources. The present article is an attempt
to introduce an intelligent control system based on a single central computer. In this project, central computer, without utilizing Global
Positioning System (GPS), is capable of tracking all vehicles, crisis management and control, traffic guidance and recording traffic
crimes along the highway. By the help of RFID technology, vehicles
are connected to computerized systems, intelligent light poles and
other available hardware along the way. By the aid of Wimax
communicative technology, all components of the system are
virtually connected together through local and global networks
devised in them and the energy of the network is provided by the
solar cells installed on the intelligent light poles.
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: This paper deals with the current space-vector
decomposition in three-phase, three-wire systems on the basis of
some case studies. We propose four components of the current spacevector
in terms of DC and AC components of the instantaneous
active and reactive powers. The term of supplementary useless
current vector is also pointed out. The analysis shows that the current
decomposition which respects the definition of the instantaneous
apparent power vector is useful for compensation reasons only if the
supply voltages are sinusoidal. A modified definition of the
components of the current is proposed for the operation under
nonsinusoidal voltage conditions.
Abstract: The main purpose of this study was to determine the predictors of academic achievement of student Information and Communications Technologies (ICT) teachers with different learning styles. Participants were 148 student ICT teachers from Ankara University. Participants were asked to fill out a personal information sheet, the Turkish version of Kolb-s Learning Style Inventory, Weinstein-s Learning and Study Strategies Inventory, Schommer's Epistemological Beliefs Questionnaire, and Eysenck-s Personality Questionnaire. Stepwise regression analyses showed that the statistically significant predictors of the academic achievement of the accommodators were attitudes and high school GPAs; of the divergers was anxiety; of the convergers were gender, epistemological beliefs, and motivation; and of the assimilators were gender, personality, and test strategies. Implications for ICT teaching-learning processes and teacher education are discussed.
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: The autonomous mobile robot was designed and implemented which was capable of navigating in the industrial environments and did a job of picking objects from variable height and delivering it to another location following a predefined trajectory. In developing country like Bangladesh industrial robotics is not very prevalent yet, due to the high installation cost. The objective of this project was to develop an autonomous mobile robot for industrial application using the available resources in the local market at lower manufacturing cost. The mechanical system of the robot was comprised of locomotion, gripping and elevation system. Grippers were designed to grip objects of a predefined shape. Cartesian elevation system was designed for vertical movement of the gripper. PIC18F452 microcontroller was the brain of the control system. The prototype autonomous robot was fabricated for relatively lower load than the industry and the performance was tested in a virtual industrial environment created within the laboratory to realize the effectiveness.
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: Skin color is an important visual cue for computer
vision systems involving human users. In this paper we combine skin
color and optical flow for detection and tracking of skin regions. We
apply these techniques to gesture recognition with encouraging
results. We propose a novel skin similarity measure. For grouping
detected skin regions we propose a novel skin region grouping
mechanism. The proposed techniques work with any number of skin
regions making them suitable for a multiuser scenario.
Abstract: The aim of this study was to investigate the effects of
supplementing the diluent of roosters' semen with different levels of
olive oil on motility, viability, morphology and acrosome integrity of
chicken spermatozoa after in vitro storage for up to 72 h. Semen was
collected from 60 White Layer males (62 wk of age) kept in
separated floor pens and randomly divided into six treatment groups
(10 males in each group). Experimental groups were as follows: T1
:fresh semen, T2 : semen extended 1:1 with Al – Daraji 2 diluent
(AD2D) alone, T3 – T6 :semen samples extended 1:1 with AD2D
supplemented with 2 ml, 4 ml, 6 ml or 8 ml of olive oil / 100 ml of
diluent, respectively. Semen samples were then stored at 5 °C for 24
h, 48 h or 72 h. There was a clear influence of diluent
supplementation with olive oil on the spermatozoa motility profile;
olive oil groups (T3, T4, T5 and T6) recorded the highest scores of
mass activity and individual motility during all storage periods
compared to T1 and T2 groups. In addition, the inclusion of olive oil
into semen diluent (T3, T4, T5 and T6) gave significantly higher
percentages of viable spermatozoa, normal morphologically
spermatozoa and intact acrosomes irrespective of storage period.
These results clearly show that supplementation the diluent of
roosters' semen with olive oil can improve semen quality when
semen samples in vitro stored at 5 °C for up to 72 h.
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: In this paper we have developed a FDTD simulation
code which can treat wave propagation of a monopole antenna in a
metallic case which covers with PML, and performed a series of three
dimensional FDTD simulations of electromagnetic wave propagation
in this space .We also provide a measurement set up in antenna lab
and fortunately the simulations and measurements show good
agreement. According to simulation and measurement results, we
confirmed that the computer program which had been written in
FORTRAN, works correctly.
Abstract: The recent drive for use of performance-based methodologies in design and assessment of structures in seismic areas has significantly increased the demand for the development of reliable nonlinear inelastic static pushover analysis tools. As a result, the adaptive pushover methods have been developed during the last decade, which unlike their conventional pushover counterparts, feature the ability to account for the effect that higher modes of vibration and progressive stiffness degradation might have on the distribution of seismic storey forces. Even in advanced pushover methods, little attention has been paid to the Unsymmetric structures. This study evaluates the seismic demands for three dimensional Unsymmetric-Plan buildings determined by the Displacement-based Adaptive Pushover (DAP) analysis, which has been introduced by Antoniou and Pinho [2004]. The capability of DAP procedure in capturing the torsional effects due to the irregularities of the structures, is investigated by comparing its estimates to the exact results, obtained from Incremental Dynamic Analysis (IDA). Also the capability of the procedure in prediction the seismic behaviour of the structure is discussed.