The Impact of ERP Systems on Accounting Processes

Advances in information technology, recent changes in business environment, globalization, deregulation, privatization have made running a successful business more difficult than ever before. To remain successful and to be competitive have forced companies to react to the new changes in order to survive and succeed. The implementation of an Enterprise Resource planning (ERP) system improves information flow, reduce costs, establish linkage with suppliers and reduce response time to customer needs. This paper focuses on a sample of Greek companies, investigates the ERP market in Greece, the reasons why the Greek companies are investing in ERP systems, the benefits that users have achieved and the influence of ERP systems on the use of new accounting practices. The results indicate a greater level on information integration, flexibility in information access and greater functionality provided by ERP systems but little influence on the use of new accounting practices.

Evaluation Method for Information Security Levels of CIIP (Critical Information Infrastructure Protection)

As the information age matures, major social infrastructures such as communication, finance, military and energy, have become ever more dependent on information communication systems. And since these infrastructures are connected to the Internet, electronic intrusions such as hacking and viruses have become a new security threat. Especially, disturbance or neutralization of a major social infrastructure can result in extensive material damage and social disorder. To address this issue, many nations around the world are researching and developing various techniques and information security policies as a government-wide effort to protect their infrastructures from newly emerging threats. This paper proposes an evaluation method for information security levels of CIIP (Critical Information Infrastructure Protection), which can enhance the security level of critical information infrastructure by checking the current security status and establish security measures accordingly to protect infrastructures effectively.

Performance Analysis of a Series of Adaptive Filters in Non-Stationary Environment for Noise Cancelling Setup

One of the essential components of much of DSP application is noise cancellation. Changes in real time signals are quite rapid and swift. In noise cancellation, a reference signal which is an approximation of noise signal (that corrupts the original information signal) is obtained and then subtracted from the noise bearing signal to obtain a noise free signal. This approximation of noise signal is obtained through adaptive filters which are self adjusting. As the changes in real time signals are abrupt, this needs adaptive algorithm that converges fast and is stable. Least mean square (LMS) and normalized LMS (NLMS) are two widely used algorithms because of their plainness in calculations and implementation. But their convergence rates are small. Adaptive averaging filters (AFA) are also used because they have high convergence, but they are less stable. This paper provides the comparative study of LMS and Normalized NLMS, AFA and new enhanced average adaptive (Average NLMS-ANLMS) filters for noise cancelling application using speech signals.

Error Propagation of the Hidden-Point Bar Method: Effect of Bar Geometry

The hidden-point bar method is useful in many surveying applications. The method involves determining the coordinates of a hidden point as a function of horizontal and vertical angles measured to three fixed points on the bar. Using these measurements, the procedure involves calculating the slant angles, the distances from the station to the fixed points, the coordinates of the fixed points, and then the coordinates of the hidden point. The propagation of the measurement errors in this complex process has not been fully investigated in the literature. This paper evaluates the effect of the bar geometry on the position accuracy of the hidden point which depends on the measurement errors of the horizontal and vertical angles. The results are used to establish some guidelines regarding the inclination angle of the bar and the location of the observed points that provide the best accuracy.

Dissipation of Higher Mode using Numerical Integration Algorithm in Dynamic Analysis

In general dynamic analyses, lower mode response is of interest, however the higher modes of spatially discretized equations generally do not represent the real behavior and not affects to global response much. Some implicit algorithms, therefore, are introduced to filter out the high-frequency modes using intended numerical error. The objective of this study is to introduce the P-method and PC α-method to compare that with dissipation method and Newmark method through the stability analysis and numerical example. PC α-method gives more accuracy than other methods because it based on the α-method inherits the superior properties of the implicit α-method. In finite element analysis, the PC α-method is more useful than other methods because it is the explicit scheme and it achieves the second order accuracy and numerical damping simultaneously.

Self-Organization of Radiation Defects: Temporal Dissipative Structures

A theoretical approach to radiation damage evolution is developed. Stable temporal behavior taking place in solids under irradiation are examined as phenomena of self-organization in nonequilibrium systems. Experimental effects of temporal self-organization in solids under irradiation are reviewed. Their essential common properties and features are highlighted and analyzed. Dynamical model to describe development of self-oscillation of density of point defects under stationary irradiation is proposed. The emphasis is the nonlinear couplings between rate of annealing and density of defects that determine the kind and parameters of an arising self-oscillation. The field of parameters (defect generation rate and environment temperature) at which self-oscillations develop is found. Bifurcation curve and self-oscillation period near it is obtained.

Design of Moving Sliding Surfaces in A Variable Structure Plant and Chattering Phenomena

This paper deals with the design of a moving sliding surface in a variable structure plant for a second order system. The chattering phenomena is also dealt with during the switching process for an unstable sliding surface condition. The simulation examples considered in this paper shows the effectiveness of the sliding mode control method used for the design of the moving sliding surfaces. A simulink model of the continuous system was also developed in MATLAB-SIMULINK for the design and hence demonstrated. The phase portraits and the state plots shows the demonstration of the powerful control technique which can be applied for second order systems.

An Investigation of the Cu-Ni Compound Cathode Materials Affecting on Transient Recovery Voltage

The purpose of this research was to analyze and compare the instability of a contact surface between Copper and Nickel an alloy cathode in vacuum, the different ratio of Copper and Copper were conducted at 1%, 2% and 4% by using the cathode spot model. The transient recovery voltage is predicted. The cathode spot region is recognized as the collisionless space charge sheath connected with singly ionized collisional plasma. It was found that the transient voltage is decreased with increasing the percentage of an amount of Nickel in cathode materials.

Evaluating the Effect of Farmers’ Training on Rice Production in Sierra Leone: A Case Study of Rice Cultivation in Lowland Ecology

This study endeavors to evaluate the effects of farmers’ training program on the adoption of improved farming practices, the output of rice farming, and the income as well as the profit from rice farming by employing an ex-post non-experimental data in Sierra Leone. It was established that participating in farmers’ training program increased the possibility of adoption of the improved farming activities that were implemented in the study area. Through the training program also, the proceeds from rice production was also established to have increased considerably. These results were in line with the assumption that one of the main constraints on the growth in agricultural output particularly rice cultivation in most African states is the lack of efficient extension programs.

Application of Nano Cutting Fluid under Minimum Quantity Lubrication (MQL) Technique to Improve Grinding of Ti – 6Al – 4V Alloy

Minimum Quantity Lubrication (MQL) technique obtained a significant attention in machining processes to reduce environmental loads caused by usage of conventional cutting fluids. Recently nanofluids are finding an extensive application in the field of mechanical engineering because of their superior lubrication and heat dissipation characteristics. This paper investigates the use of a nanofluid under MQL mode to improve grinding characteristics of Ti-6Al-4V alloy. Taguchi-s experimental design technique has been used in the present investigation and a second order model has been established to predict grinding forces and surface roughness. Different concentrations of water based Al2O3 nanofluids were applied in the grinding operation through MQL setup developed in house and the results have been compared with those of conventional coolant and pure water. Experimental results showed that grinding forces reduced significantly when nano cutting fluid was used even at low concentration of the nano particles and surface finish has been found to improve with higher concentration of the nano particles.

Stress Relaxation of Date at Different Temperature and Moisture Content of Product: A New Approach

Iran is one of the greatest producers of date in the world. However due to lack of information about its viscoelastic properties, much of the production downgraded during harvesting and postharvesting processes. In this study the effect of temperature and moisture content of product were investigated on stress relaxation characteristics. Therefore, the freshly harvested date (kabkab) at tamar stage were put in controlled environment chamber to obtain different temperature levels (25, 35, 45, and 55 0C) and moisture contents (8.5, 8.7, 9.2, 15.3, 20, 32.2 %d.b.). A texture analyzer TAXT2 (Stable Microsystems, UK) was used to apply uniaxial compression tests. A chamber capable to control temperature was designed and fabricated around the plunger of texture analyzer to control the temperature during the experiment. As a new approach a CCD camera (A4tech, 30 fps) was mounted on a cylindrical glass probe to scan and record contact area between date and disk. Afterwards, pictures were analyzed using image processing toolbox of Matlab software. Individual date fruit was uniaxially compressed at speed of 1 mm/s. The constant strain of 30% of thickness of date was applied to the horizontally oriented fruit. To select a suitable model for describing stress relaxation of date, experimental data were fitted with three famous stress relaxation models including the generalized Maxwell, Nussinovitch, and Pelege. The constant in mentioned model were determined and correlated with temperature and moisture content of product using non-linear regression analysis. It was found that Generalized Maxwell and Nussinovitch models appropriately describe viscoelastic characteristics of date fruits as compared to Peleg mode.

Neural Network Based Icing Identification and Fault Tolerant Control of a 340 Aircraft

This paper presents a Neural Network (NN) identification of icing parameters in an A340 aircraft and a reconfiguration technique to keep the A/C performance close to the performance prior to icing. Five aircraft parameters are assumed to be considerably affected by icing. The off-line training for identifying the clear and iced dynamics is based on the Levenberg-Marquard Backpropagation algorithm. The icing parameters are located in the system matrix. The physical locations of the icing are assumed at the right and left wings. The reconfiguration is based on the technique known as the control mixer approach or pseudo inverse technique. This technique generates the new control input vector such that the A/C dynamics is not much affected by icing. In the simulations, the longitudinal and lateral dynamics of an Airbus A340 aircraft model are considered, and the stability derivatives affected by icing are identified. The simulation results show the successful NN identification of the icing parameters and the reconfigured flight dynamics having the similar performance before the icing. In other words, the destabilizing icing affect is compensated.

Evolutionary Approach for Automated Discovery of Censored Production Rules

In the recent past, there has been an increasing interest in applying evolutionary methods to Knowledge Discovery in Databases (KDD) and a number of successful applications of Genetic Algorithms (GA) and Genetic Programming (GP) to KDD have been demonstrated. The most predominant representation of the discovered knowledge is the standard Production Rules (PRs) in the form If P Then D. The PRs, however, are unable to handle exceptions and do not exhibit variable precision. The Censored Production Rules (CPRs), an extension of PRs, were proposed by Michalski & Winston that exhibit variable precision and supports an efficient mechanism for handling exceptions. A CPR is an augmented production rule of the form: If P Then D Unless C, where C (Censor) is an exception to the rule. Such rules are employed in situations, in which the conditional statement 'If P Then D' holds frequently and the assertion C holds rarely. By using a rule of this type we are free to ignore the exception conditions, when the resources needed to establish its presence are tight or there is simply no information available as to whether it holds or not. Thus, the 'If P Then D' part of the CPR expresses important information, while the Unless C part acts only as a switch and changes the polarity of D to ~D. This paper presents a classification algorithm based on evolutionary approach that discovers comprehensible rules with exceptions in the form of CPRs. The proposed approach has flexible chromosome encoding, where each chromosome corresponds to a CPR. Appropriate genetic operators are suggested and a fitness function is proposed that incorporates the basic constraints on CPRs. Experimental results are presented to demonstrate the performance of the proposed algorithm.

Investigation on Adjustable Mirror Bender Using Light Beam Size

In this research, the use of light beam size to design the adjustable mirror bender is presented. The focused beam line characterized by its size towards the synchrotron light beam line is investigated. The COSMOSWorks is used in all simulation components of curvature adjustment system to analyze in finite element method. The results based on simulation covers the use of applied forces during adjustment of the mirror radius are presented.

Quasi Multi-Pulse Back-to-Back Static Synchronous Compensator Employing Line Frequency Switching 2-Level GTO Inverters

Back-to-back static synchronous compensator (BtBSTATCOM) consists of two back-to-back voltage-source converters (VSC) with a common DC link in a substation. This configuration extends the capabilities of conventional STATCOM that bidirectional active power transfer from one bus to another is possible. In this paper, VSCs are designed in quasi multi-pulse form in which GTOs are triggered only once per cycle in PSCAD/EMTDC. The design details of VSCs as well as gate switching circuits and controllers are fully represented. Regulation modes of BtBSTATCOM are verified and tested on a multi-machine power system through different simulation cases. The results presented in the form of typical time responses show that practical PI controllers are almost robust and stable in case of start-up, set-point change, and line faults.

Integrating Big Island Layout with Pull System for Production Optimization

Lean manufacturing is a production philosophy made popular by Toyota Motor Corporation (TMC). It is globally known as the Toyota Production System (TPS) and has the ultimate aim of reducing cost by thoroughly eliminating wastes or muda. TPS embraces the Just-in-time (JIT) manufacturing; achieving cost reduction through lead time reduction. JIT manufacturing can be achieved by implementing Pull system in the production. Furthermore, TPS aims to improve productivity and creating continuous flow in the production by arranging the machines and processes in cellular configurations. This is called as Cellular Manufacturing Systems (CMS). This paper studies on integrating the CMS with the Pull system to establish a Big Island-Pull system production for High Mix Low Volume (HMLV) products in an automotive component industry. The paper will use the build-in JIT system steps adapted from TMC to create the Pull system production and also create a shojinka line which, according to takt time, has the flexibility to adapt to demand changes simply by adding and taking out manpower. This will lead to optimization in production.

A New Approach to Solve Blasius Equation using Parameter Identification of Nonlinear Functions based on the Bees Algorithm (BA)

In this paper, a new approach is introduced to solve Blasius equation using parameter identification of a nonlinear function which is used as approximation function. Bees Algorithm (BA) is applied in order to find the adjustable parameters of approximation function regarding minimizing a fitness function including these parameters (i.e. adjustable parameters). These parameters are determined how the approximation function has to satisfy the boundary conditions. In order to demonstrate the presented method, the obtained results are compared with another numerical method. Present method can be easily extended to solve a wide range of problems.

Simulation and Analysis of the Shift Process for an Automatic Transmission

The automatic transmission (AT) is one of the most important components of many automobile transmission systems. The shift quality has a significant influence on the ride comfort of the vehicle. During the AT shift process, the joint elements such as the clutch and bands engage or disengage, linking sets of gears to create a fixed gear ratio. Since these ratios differ between gears in a fixed gear ratio transmission, the motion of the vehicle could change suddenly during the shift process if the joint elements are engaged or disengaged inappropriately, additionally impacting the entire transmission system and increasing the temperature of connect elements.The objective was to establish a system model for an AT powertrain using Matlab/Simulink. This paper further analyses the effect of varying hydraulic pressure and the associated impact on shift quality during both engagment and disengagement of the joint elements, proving that shift quality improvements could be achieved with appropriate hydraulic pressure control.

Influence of Differences of Heat Insulation Methods on Thermal Comfort of Apartment Buildings

The aim of this study is to analyze influence of differences of heat insulation methods on indoor thermal environment and comfort of apartment buildings. This study analyzes indoor thermal environment and comfort on units of apartment buildings using calculation software "THERB" and compares three different kinds of heat insulation methods. Those are outside insulation on outside walls, inside insulation on outside walls and interior insulation. In terms of indoor thermal environment, outside insulation is the best to stabilize room temperature. In winter, room temperature on outside insulation after heating is higher than other and it is kept 3-5 degrees higher through all night. But the surface temperature with outside insulation did not dramatically increase when heating was used, which was 3 to 5oC lower than the temperature with other insulation. The PMV of interior insulation fall nearly range of comfort when the heating and cooling was use.

Solver for a Magnetic Equivalent Circuit and Modeling the Inrush Current of a 3-Phase Transformer

Knowledge about the magnetic quantities in a magnetic circuit is always of great interest. On the one hand, this information is needed for the simulation of a transformer. On the other hand, parameter studies are more reliable, if the magnetic quantities are derived from a well established model. One possibility to model the 3-phase transformer is by using a magnetic equivalent circuit (MEC). Though this is a well known system, it is often not an easy task to set up such a model for a large number of lumped elements which additionally includes the nonlinear characteristic of the magnetic material. Here we show the setup of a solver for a MEC and the results of the calculation in comparison to measurements taken. The equations of the MEC are based on a rearranged system of the nodal analysis. Thus it is possible to achieve a minimum number of equations, and a clear and simple structure. Hence, it is uncomplicated in its handling and it supports the iteration process. Additional helpful tasks are implemented within the solver to enhance the performance. The electric circuit is described by an electric equivalent circuit (EEC). Our results for the 3-phase transformer demonstrate the computational efficiency of the solver, and show the benefit of the application of a MEC.