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: Fluid flow in cylinders of elliptic cross-section was investigated. Fluid used is Liquefied petroleum gas (LPG). LPG found in Nigeria contains majorly butane with percentages of propane. Commercial available code FLUENT which uses finite volume method was used to solve fluid flow governing equations. There has been little attention paid to fluid flow in cylindrical elliptic pipes. The present work aims to predict the LPG gas flow in cylindrical pipes of elliptic cross-section. Results of flow parameters of velocity and pressure distributions are presented. Results show that the pressure drop in elliptic pipes is higher than circular pipe of the same cross-sectional area. This is an important result as the pressure drop is related to the pump power needed to drive the flow. Results show that the velocity increases towards centre of the pipe as the flow moves downstream, and also increases towards the outlet of the pipe.
Abstract: Climate change could lead to changes in cultural
environments and landscapes as we know them.Climate change
presents an immediate and significant threat to our natural and built
environments and to the ways of life which co-exist with these
environments. In most traditional buildings, the harmony of texture
with nature and environment has been ever considered; so houses and
cities have been mixed with their natural environment so
astonishingly and the selection and usage of materials have been in
such a way that they have provided the utmost conformity with the
environment, as the result the created areas have a unique beauty and
attraction.The extent to which climate change contributes to
destruction procedure on Iran-s historic buildings.is a subject of
current discussion. Cities, towns and built-up areas also have their
own characteristics that might make them particularly vulnerable to
climate change.
Abstract: Policy management in organizations became rising issue in the last decade. It’s because of today’s regulatory requirements in the organizations. To manage policies in large organizations is an imperative work. However, major challenges facing organizations in the last decade is managing all the policies in the organization and making them an active documents rather than simple (inactive) documents stored in computer hard drive or on a shelf. Because of this challenge, organizations need policy management program. This policy management program can be either manual or automated. This paper presents suggestions towards managing policies in organizations. As well as possible policy management solution or program to be utilized, manual or automated. The research first examines the models and frameworks used for managing policies from various perspectives in the literature of the research area/domain. At the end of this paper, a policy management framework is proposed for managing enterprise policies effectively and in a simplified manner.
Abstract: There have been numerous implementations of
security system using biometric, especially for identification and
verification cases. An example of pattern used in biometric is the iris
pattern in human eye. The iris pattern is considered unique for each
person. The use of iris pattern poses problems in encoding the human
iris.
In this research, an efficient iris recognition method is proposed.
In the proposed method the iris segmentation is based on the
observation that the pupil has lower intensity than the iris, and the
iris has lower intensity than the sclera. By detecting the boundary
between the pupil and the iris and the boundary between the iris and
the sclera, the iris area can be separated from pupil and sclera. A step
is taken to reduce the effect of eyelashes and specular reflection of
pupil. Then the four levels Coiflet wavelet transform is applied to the
extracted iris image. The modified Hamming distance is employed to
measure the similarity between two irises.
This research yields the identification success rate of 84.25% for
the CASIA version 1.0 database. The method gives an accuracy of
77.78% for the left eyes of MMU 1 database and 86.67% for the
right eyes. The time required for the encoding process, from the
segmentation until the iris code is generated, is 0.7096 seconds.
These results show that the accuracy and speed of the method is
better than many other methods.
Abstract: Due to its capability to resist jamming signals, chirp
spread spectrum (CSS) technique has attracted much attention in
the area of wireless communications. However, there has been little
rigorous analysis for the performance of the CSS communication
system in jamming environments. In this paper, we present analytic
results on the performance of a CSS system by deriving symbol
error rate (SER) expressions for a CSS M-ary phase shift keying
(MPSK) system in the presence of broadband and tone jamming
signals, respectively. The numerical results show that the empirical
SER closely agrees with the analytic result.
Abstract: In aircraft applications, according to the nature of
electrical equipment its location may be in unpressurized area or very
close to the engine; thus, the environmental conditions may change
from atmospheric pressure to less than 100 mbar, and the temperature
may be higher than the ambient one as in most real working
conditions of electrical equipment. Then, the classical Paschen curve
has to be replotted since these parameters may affect the discharge
ignition voltage. In this paper, we firstly investigate the domain of
validity of two corrective expressions on the Paschen-s law found in
the literature, in case of changing the air environment and known as
Peek and Dunbar corrections. Results show that these corrections are
no longer valid for combined variation of temperature and pressure.
After that, a new empirical expression for breakdown voltage is
proposed and is validated in the case of combined variations of
temperature and pressure.
Abstract: This paper discusses the issue of tribal development,
displacement, rehabilitation and resettlement policies, and
implementation in the agency (scheduled / tribal) areas of the West
Godavari District, Andhra Pradesh State, India. This study is based
on action anthropological approach, conducted among the displaced
tribal communities i.e. Konda Reddis and Nayakapods of this region,
under the 'Kovvada Reservoir' Project. These groups are
traditionally shifting cultivators and popularly known as the
Primitive Tribal Groups (PTGs) in the government records. This
paper also focuses on the issues of tribal displacement and land
alienation due to construction of the Kovvada reservoir, without
proper rehabilitation and resettlement, although there are well
defined guidelines, procedures and norms for the rehabilitation of
Project Affected Persons (PAPs). It is necessary to begin with, to
provide an overview of the issues in tribal development and policies
related to displacement and rehabilitation in the Indian context as a
background to the Kovvada Reservoir Project, the subject of this
study.
Abstract: The automatic construction of large, high-resolution
image vistas (mosaics) is an active area of research in the fields of
photogrammetry [1,2], computer vision [1,4], medical image
processing [4], computer graphics [3] and biometrics [8]. Image
stitching is one of the possible options to get image mosaics. Vista
Creation in image processing is used to construct an image with a
large field of view than that could be obtained with a single
photograph. It refers to transforming and stitching multiple images
into a new aggregate image without any visible seam or distortion in
the overlapping areas. Vista creation process aligns two partial
images over each other and blends them together. Image mosaics
allow one to compensate for differences in viewing geometry. Thus
they can be used to simplify tasks by simulating the condition in
which the scene is viewed from a fixed position with single camera.
While obtaining partial images the geometric anomalies like rotation,
scaling are bound to happen. To nullify effect of rotation of partial
images on process of vista creation, we are proposing rotation
invariant vista creation algorithm in this paper. Rotation of partial
image parts in the proposed method of vista creation may introduce
some missing region in the vista. To correct this error, that is to fill
the missing region further we have used image inpainting method on
the created vista. This missing view regeneration method also
overcomes the problem of missing view [31] in vista due to cropping,
irregular boundaries of partial image parts and errors in digitization
[35]. The method of missing view regeneration generates the missing
view of vista using the information present in vista itself.
Abstract: Iran has diverse climates and each have established distinct properties in their area. The extent and intensity of climatic factors effects on the lives of people living in various regions of Iran is so great that it cannot be simply ignored. In a large part of Iran known as the Central Plateau there is no precipitation for more than half of the year and dry weather and scarcity of fresh water pose an ever present problem for the people of these regions while in north of Iran upon the southern shores of the Caspian Sea the people face 80% humidity caused by the sea and 2 meters of annual precipitation. This article tries to review the past experiences of local architecture of Iran-s various regions so that they can be used to reshape and redirect the urban areas and structure of Iran-s current cities to provide environmental comfort by minimum use of fossil fuels.
Abstract: Evidence-based medicine is a new direction in modern healthcare. Its task is to prevent, diagnose and medicate diseases using medical evidence. Medical data about a large patient population is analyzed to perform healthcare management and medical research. In order to obtain the best evidence for a given disease, external clinical expertise as well as internal clinical experience must be available to the healthcare practitioners at right time and in the right manner. External evidence-based knowledge can not be applied directly to the patient without adjusting it to the patient-s health condition. We propose a data warehouse based approach as a suitable solution for the integration of external evidence-based data sources into the existing clinical information system and data mining techniques for finding appropriate therapy for a given patient and a given disease. Through integration of data warehousing, OLAP and data mining techniques in the healthcare area, an easy to use decision support platform, which supports decision making process of care givers and clinical managers, is built. We present three case studies, which show, that a clinical data warehouse that facilitates evidence-based medicine is a reliable, powerful and user-friendly platform for strategic decision making, which has a great relevance for the practice and acceptance of evidence-based medicine.
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: A combined three-microphone voice activity detector (VAD) and noise-canceling system is studied to enhance speech recognition in an automobile environment. A previous experiment clearly shows the ability of the composite system to cancel a single noise source outside of a defined zone. This paper investigates the performance of the composite system when there are frequently moving noise sources (noise sources are coming from different locations but are not always presented at the same time) e.g. there is other passenger speech or speech from a radio when a desired speech is presented. To work in a frequently moving noise sources environment, whilst a three-microphone voice activity detector (VAD) detects voice from a “VAD valid zone", the 3-microphone noise canceller uses a “noise canceller valid zone" defined in freespace around the users head. Therefore, a desired voice should be in the intersection of the noise canceller valid zone and VAD valid zone. Thus all noise is suppressed outside this intersection of area. Experiments are shown for a real environment e.g. all results were recorded in a car by omni-directional electret condenser microphones.
Abstract: Purpose:This paper aims to gain insights to the influential factors of ERM adoptions by public listed firms in Malaysia. Findings:The two factors of financial leverage and auditor type were found to be significant influential factors for ERM adoption. In other words the findings indicated that firms with higher financial leverage and with a Big Four auditor are more likely to have a form of ERM framework in place. Originality/Value:Since there are relatively few studies conducted in this area and specially in developing economies like Malaysia, this study will broaden the scope of literature by providing novel empirical evidence.
Abstract: Nowadays, fluidized bed plays an important part in industry. The design of this kind of reactor requires knowing the interfacial area between two phases and this interfacial area leads to calculate the solid holdup in the bed. Consequently achieving interfacial area between gas and solid in the bed experimentally is so significant. On interfacial area measurement in fluidized bed with gas has been worked, but light transmission technique has been used less. Therefore, in the current research the possibility of using of this technique and its accuracy are investigated. Measuring, a fluidized bed was designed and the problems were averted as far as possible. By using fine solid with equal shape and diameter and installing an optical system, the absorption of light during the time of fluidization has been measured. Results indicate that this method that its validity has been proved in the gas-liquid system, by different reasons have less application in gas-solid system. One important reason could be non-uniformity in such systems.
Abstract: Extensive rainfall disaggregation approaches have been developed and applied in climate change impact studies such as flood risk assessment and urban storm water management.In this study, five rainfall models that were capable ofdisaggregating daily rainfall data into hourly one were investigated for the rainfall record in theChangi Airport, Singapore. The objectives of this study were (i) to study the temporal characteristics of hourly rainfall in Singapore, and (ii) to evaluate the performance of variousdisaggregation models. The used models included: (i) Rectangular pulse Poisson model (RPPM), (ii) Bartlett-Lewis Rectangular pulse model (BLRPM), (iii) Bartlett-Lewis model with 2 cell types (BL2C), (iv) Bartlett-Lewis Rectangular with cell depth distribution dependent on duration (BLRD), and (v) Neyman-Scott Rectangular pulse model (NSRPM). All of these models werefitted using hourly rainfall data ranging from 1980 to 2005 (which was obtained from Changimeteorological station).The study results indicated that the weight scheme of inversely proportional variance could deliver more accurateoutputs for fitting rainfall patterns in tropical areas, and BLRPM performedrelatively better than other disaggregation models.
Abstract: The spectral action balance equation is an equation that
used to simulate short-crested wind-generated waves in shallow water
areas such as coastal regions and inland waters. This equation consists
of two spatial dimensions, wave direction, and wave frequency which
can be solved by finite difference method. When this equation with
dominating convection term are discretized using central differences,
stability problems occur when the grid spacing is chosen too coarse.
In this paper, we introduce the splitting upwind schemes for avoiding
stability problems and prove that it is consistent to the upwind scheme
with same accuracy. The splitting upwind schemes was adopted
to split the wave spectral action balance equation into four onedimensional
problems, which for each small problem obtains the
independently tridiagonal linear systems. For each smaller system
can be solved by direct or iterative methods at the same time which
is very fast when performed by a multi-processor computer.
Abstract: Cloud Computing has recently emerged as a
compelling paradigm for managing and delivering services over the
internet. The rise of Cloud Computing is rapidly changing the
landscape of information technology, and ultimately turning the longheld
promise of utility computing into a reality. As the development
of Cloud Computing paradigm is speedily progressing, concepts, and
terminologies are becoming imprecise and ambiguous, as well as
different technologies are interfering. Thus, it becomes crucial to
clarify the key concepts and definitions. In this paper, we present the
anatomy of Cloud Computing, covering its essential concepts,
prominent characteristics, its affects, architectural design and key
technologies. We differentiate various service and deployment
models. Also, significant challenges and risks need are tackled in
order to guarantee the long-term success of Cloud Computing. The
aim of this paper is to provide a better understanding of the anatomy
of Cloud Computing and pave the way for further research in this
area.
Abstract: In this paper, a two-dimensional (2D) numerical
model for the tidal currents simulation in Persian Gulf is presented.
The model is based on the depth averaged equations of shallow water
which consider hydrostatic pressure distribution. The continuity
equation and two momentum equations including the effects of bed
friction, the Coriolis effects and wind stress have been solved. To
integrate the 2D equations, the Alternative Direction Implicit (ADI)
technique has been used. The base of equations discritization was
finite volume method applied on rectangular mesh. To evaluate the
model validation, a dam break case study including analytical
solution is selected and the comparison is done. After that, the
capability of the model in simulation of tidal current in a real field is
represented by modeling the current behavior in Persian Gulf. The
tidal fluctuations in Hormuz Strait have caused the tidal currents in
the area of study. Therefore, the water surface oscillations data at
Hengam Island on Hormoz Strait are used as the model input data.
The check point of the model is measured water surface elevations at
Assaluye port. The comparison between the results and the
acceptable agreement of them showed the model ability for modeling
marine hydrodynamic.
Abstract: A simple approach is demonstrated for growing large
scale, nearly vertically aligned ZnO nanowire arrays by thermal
oxidation method. To reveal effect of temperature on growth and
physical properties of the ZnO nanowires, gold coated zinc substrates
were annealed at 300 °C and 400 °C for 4 hours duration in air. Xray
diffraction patterns of annealed samples indicated a set of well
defined diffraction peaks, indexed to the wurtzite hexagonal phase of
ZnO. The scanning electron microscopy studies show formation of
ZnO nanowires having length of several microns and average of
diameter less than 500 nm. It is found that the areal density of wires
is relatively higher, when the annealing is carried out at higher
temperature i.e. at 400°C. From the field emission studies, the values
of the turn-on and threshold field, required to draw emission current
density of 10 μA/cm2 and 100 μA/cm2 are observed to be 1.2 V/μm
and 1.7 V/μm for the samples annealed at 300 °C and 2.9 V/μm and
3.7 V/μm for that annealed at 400 °C, respectively. The field
emission current stability, investigated over duration of more than 2
hours at the preset value of 1 μA, is found to be fairly good in both
cases. The simplicity of the synthesis route coupled with the
promising field emission properties offer unprecedented advantage
for the use of ZnO field emitters for high current density
applications.