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: In this paper the problems associated with immunity
of embedded systems used in Motor-Drive systems are investigated
and appropriate solutions are presented. Integration of VSD motor
systems (Integral Motor) while partially reducing some of these
effects, adds to immunity problem of their embedded systems. Fail
safe operation of an Integral Motor in arduous industrial
environments is considered. In this paper an integral motor with a
unique design is proposed to overcome critical issues such as heat,
vibration and electromagnetic interference which are damaging to
sensitive electronics without requirement of any additional cooling
system. Advantages of the proposed Integral motor are compactness
of combo motor and drive system with no external cabling/wiring.
This motor provides a perfect shielding for least amount of radiated
emission. It has an inbuilt filter for EMC compliance and has been
designed to provide lower EMC noise for immunity of the internal
electronics as well as the other neighbouring systems.
Abstract: A P0-matrix is a real square matrix all of whose principle minors are nonnegative. In this paper, we consider the class of P0-matrix. Our main aim is to determine which sign pattern matrices are admissible for this class of real matrices.
Abstract: SIP (Session Initiation Protocol), using HTML based
call control messaging which is quite simple and efficient, is being
replaced for VoIP networks recently. As for authentication and
authorization purposes there are many approaches and considerations
for securing SIP to eliminate forgery on the integrity of SIP
messages. On the other hand Elliptic Curve Cryptography has
significant advantages like smaller key sizes, faster computations on
behalf of other Public Key Cryptography (PKC) systems that obtain
data transmission more secure and efficient. In this work a new
approach is proposed for secure SIP authentication by using a public
key exchange mechanism using ECC. Total execution times and
memory requirements of proposed scheme have been improved in
comparison with non-elliptic approaches by adopting elliptic-based
key exchange mechanism.
Abstract: This paper discusses the causal explanation capability
of QRIOM, a tool aimed at supporting learning of organic chemistry
reactions. The development of the tool is based on the hybrid use of
Qualitative Reasoning (QR) technique and Qualitative Process
Theory (QPT) ontology. Our simulation combines symbolic,
qualitative description of relations with quantity analysis to generate
causal graphs. The pedagogy embedded in the simulator is to both
simulate and explain organic reactions. Qualitative reasoning through
a causal chain will be presented to explain the overall changes made
on the substrate; from initial substrate until the production of final
outputs. Several uses of the QPT modeling constructs in supporting
behavioral and causal explanation during run-time will also be
demonstrated. Explaining organic reactions through causal graph
trace can help improve the reasoning ability of learners in that their
conceptual understanding of the subject is nurtured.
Abstract: User-Centered Design (UCD), Usability Engineering (UE) and Participatory Design (PD) are the common Human- Computer Interaction (HCI) approaches that are practiced in the software development process, focusing towards issues and matters concerning user involvement. It overlooks the organizational perspective of HCI integration within the software development organization. The Management Information Systems (MIS) perspective of HCI takes a managerial and organizational context to view the effectiveness of integrating HCI in the software development process. The Human-Centered Design (HCD) which encompasses all of the human aspects including aesthetic and ergonomic, is claimed as to provide a better approach in strengthening the HCI approaches to strengthen the software development process. In determining the effectiveness of HCD in the software development process, this paper presents the findings of a content analysis of HCI approaches by viewing those approaches as a technology which integrates user requirements, ranging from the top management to other stake holder in the software development process. The findings obtained show that HCD approach is a technology that emphasizes on human, tools and knowledge in strengthening the HCI approaches to strengthen the software development process in the quest to produce a sustainable, usable and useful software product.
Abstract: A comprehensive discussion of feasible strategies for sustainable energy supply is urgently needed to achieve a turnaround of the current energy situation. The necessary fundamentals required for the development of a long term energy vision are lacking to a great extent due to the absence of reasonable long term scenarios that fulfill the requirements of climate protection and sustainable energy use. The contribution of the study is based on a search for sustainable energy paths in the long run for Austria. The analysis makes use of secondary data predominantly. The measures developed to avoid CO2 emissions and other ecological risk factors vary to a great extent among all economic sectors. This is shown by the calculation of CO2 cost of abatement curves. In this study it is demonstrated that the most effective technical measures with the lowest CO2 abatement costs yield solutions to the current energy problems. Various scenarios are presented concerning the question how the technological and environmental options for a sustainable energy system for Austria could look like in the long run. It is shown how sustainable energy can be supplied even with today-s technological knowledge and options available. The scenarios developed include an evaluation of the economic costs and ecological impacts. The results are not only applicable to Austria but demonstrate feasible and cost efficient ways towards a sustainable future.
Abstract: To achieve accurate and precise results of finite
element analysis (FEA) of bones, it is important to represent the
load/boundary conditions as identical as possible to the human body
such as the bone properties, the type and force of the muscles, the
contact force of the joints, and the location of the muscle attachment.
In this study, the difference in the Von-Mises stress and the total
deformation was compared by classifying them into Case 1, which
shows the actual anatomical form of the muscle attached to the femur
when the same muscle force was applied, and Case 2, which gives a
simplified representation of the attached location. An inverse
dynamical musculoskeletal model was simulated using data from an
actual walking experiment to complement the accuracy of the
muscular force, the input value of FEA. The FEA method using the
results of the muscular force that were calculated through the
simulation showed that the maximum Von-Mises stress and the
maximum total deformation in Case 2 were underestimated by 8.42%
and 6.29%, respectively, compared to Case 1. The torsion energy and
bending moment at each location of the femur occurred via the stress
ingredient. Due to the geometrical/morphological feature of the femur
of having a long bone shape when the stress distribution is wide, as
shown in Case 1, a greater Von-Mises stress and total deformation are
expected from the sum of the stress ingredients. More accurate results
can be achieved only when the muscular strength and the attachment
location in the FEA of the bones and the attachment form are the same
as those in the actual anatomical condition under the various moving
conditions of the human body.
Abstract: The tracing methods determine the contribution the
power system sources have in their supplying. The methods can be used
to assess the transmission prices, but also to recover the transmission
fixed cost. In this paper is presented the influence of the modification of
commons structure has on the specific price of transfer. The operator
must make use of a few basic principles about allocation. Most
tracing methods are based on the proportional sharing principle. In this
paper Kirschen method is used. In order to illustrate this method, the 25-
bus test system is used, elaborated within the Electrical Power
Engineering Department, from Timisoara, Romania.
Abstract: Ferroresonance is an electrical phenomenon in
nonlinear character, which frequently occurs in power system due to
transmission line faults and single or more-phase switching on the
lines as well as usage of the saturable transformers. In this study, the
ferroresonance phenomena are investigated under the modeling of the
West Anatolian Electric Power Network of 380 kV in Turkey. The
ferroresonance event is observed as a result of removing the loads at
the end of the lines. In this sense, two different cases are considered.
At first, the switching is applied at 2nd second and the ferroresonance
affects are observed between 2nd and 4th seconds in the voltage
variations of the phase-R. Hence the ferroresonance and nonferroresonance
parts of the overall data are compared with each
others using the Fourier transform techniques to show the
ferroresonance affects.
Abstract: Wireless sensor networks (WSNs) have gained
tremendous attention in recent years due to their numerous
applications. Due to the limited energy resource, energy efficient
operation of sensor nodes is a key issue in wireless sensor networks.
Cooperative caching which ensures sharing of data among various
nodes reduces the number of communications over the wireless
channels and thus enhances the overall lifetime of a wireless sensor
network. In this paper, we propose a cooperative caching scheme
called ZCS (Zone Cooperation at Sensors) for wireless sensor
networks. In ZCS scheme, one-hop neighbors of a sensor node form a
cooperative cache zone and share the cached data with each other.
Simulation experiments show that the ZCS caching scheme achieves
significant improvements in byte hit ratio and average query latency
in comparison with other caching strategies.
Abstract: The aim of this study was to compare the
sensitometric properties of commonly used radiographic films
processed with chemical solutions in different workload hospitals.
The effect of different processing conditions on induced densities on
radiologic films was investigated. Two accessible double emulsions
Fuji and Kodak films were exposed with 11-step wedge and
processed with Champion and CPAC processing solutions. The
mentioned films provided in both workloads centers, high and low.
Our findings displays that the speed and contrast of Kodak filmscreen
in both work load (high and low) is higher than Fuji filmscreen
for both processing solutions. However there was significant
differences in films contrast for both workloads when CPAC solution
had been used (p=0.000 and 0.028). The results showed base plus
fog density for Kodak film was lower than Fuji. Generally Champion
processing solution caused more speed and contrast for investigated
films in different conditions and there was significant differences in
95% confidence level between two used processing solutions
(p=0.01). Low base plus fog density for Kodak films provide more
visibility and accuracy and higher contrast results in using lower
exposure factors to obtain better quality in resulting radiographs. In
this study we found an economic advantages since Champion
solution and Kodak film are used while it makes lower patient dose.
Thus, in a radiologic facility any change in film processor/processing
cycle or chemistry should be carefully investigated before
radiological procedures of patients are acquired.
Abstract: Two commercial proteases from Bacillus
licheniformis (Alcalase 2.4 L FG and Alcalase 2.5 L, Type DX) were
screened for the production of Z-Ala-Phe-NH2 in batch reaction.
Alcalase 2.4 L FG was the most efficient enzyme for the C-terminal
amidation of Z-Ala-Phe-OMe using ammonium carbamate as
ammonium source. Immobilization of protease has been achieved by
the sol-gel method, using dimethyldimethoxysilane (DMDMOS) and
tetramethoxysilane (TMOS) as precursors (unpublished results). In
batch production, about 95% of Z-Ala-Phe-NH2 was obtained at
30°C after 24 hours of incubation. Reproducibility of different
batches of commercial Alcalase 2.4 L FG preparations was also
investigated by evaluating the amidation activity and the entrapment
yields in the case of immobilization. A packed-bed reactor (0.68 cm
ID, 15.0 cm long) was operated successfully for the continuous
synthesis of peptide amides. The immobilized enzyme retained the
initial activity over 10 cycles of repeated use in continuous reactor at
ambient temperature. At 0.75 mL/min flow rate of the substrate
mixture, the total conversion of Z-Ala-Phe-OMe was achieved after 5
hours of substrate recycling. The product contained about 90%
peptide amide and 10% hydrolysis byproduct.
Abstract: Spatial and mobile computing evolves. This paper
describes a smart modeling platform called “GeoSEMA". This
approach tends to model multidimensional GeoSpatial Evolutionary
and Mobile Agents. Instead of 3D and location-based issues, there
are some other dimensions that may characterize spatial agents, e.g.
discrete-continuous time, agent behaviors. GeoSEMA is seen as a
devoted design pattern motivating temporal geographic-based
applications; it is a firm foundation for multipurpose and
multidimensional special-based applications. It deals with
multipurpose smart objects (buildings, shapes, missiles, etc.) by
stimulating geospatial agents.
Formally, GeoSEMA refers to geospatial, spatio-evolutive and
mobile space constituents where a conceptual geospatial space model
is given in this paper. In addition to modeling and categorizing
geospatial agents, the model incorporates the concept of inter-agents
event-based protocols. Finally, a rapid software-architecture
prototyping GeoSEMA platform is also given. It will be
implemented/ validated in the next phase of our work.
Abstract: Hydrogen is considered to be the most promising
candidate as a future energy carrier. One of the most used
technologies for the electrolytic hydrogen production is alkaline
water electrolysis. However, due to the high energy requirements, the
cost of hydrogen produced in such a way is high. In continuous
search to improve this process using advanced electrocatalytic
materials for the hydrogen evolution reaction (HER), Ni type Raney
and macro-porous Ni-Co electrodes were prepared on AISI 304
stainless steel substrates by electrodeposition. The developed
electrodes were characterized by SEM and confocal laser scanning
microscopy. HER on these electrodes was evaluated in 30 wt.% KOH
solution by means of hydrogen discharge curves and galvanostatic
tests. Results show that the developed electrodes present a most
efficient behaviour for HER when comparing with the smooth Ni
cathode. It has been reported a reduction in the energy consumption
of the electrolysis cell of about 25% by using the developed coatings
as cathodes.
Abstract: Medical image modalities such as computed
tomography (CT), magnetic resonance imaging (MRI), ultrasound
(US), X-ray are adapted to diagnose disease. These modalities
provide flexible means of reviewing anatomical cross-sections and
physiological state in different parts of the human body. The raw
medical images have a huge file size and need large storage
requirements. So it should be such a way to reduce the size of those
image files to be valid for telemedicine applications. Thus the image
compression is a key factor to reduce the bit rate for transmission or
storage while maintaining an acceptable reproduction quality, but it is
natural to rise the question of how much an image can be compressed
and still preserve sufficient information for a given clinical
application. Many techniques for achieving data compression have
been introduced. In this study, three different MRI modalities which
are Brain, Spine and Knee have been compressed and reconstructed
using wavelet transform. Subjective and objective evaluation has
been done to investigate the clinical information quality of the
compressed images. For the objective evaluation, the results show
that the PSNR which indicates the quality of the reconstructed image
is ranging from (21.95 dB to 30.80 dB, 27.25 dB to 35.75 dB, and
26.93 dB to 34.93 dB) for Brain, Spine, and Knee respectively. For
the subjective evaluation test, the results show that the compression
ratio of 40:1 was acceptable for brain image, whereas for spine and
knee images 50:1 was acceptable.
Abstract: Cryptography provides the secure manner of
information transmission over the insecure channel. It authenticates
messages based on the key but not on the user. It requires a lengthy
key to encrypt and decrypt the sending and receiving the messages,
respectively. But these keys can be guessed or cracked. Moreover,
Maintaining and sharing lengthy, random keys in enciphering and
deciphering process is the critical problem in the cryptography
system. A new approach is described for generating a crypto key,
which is acquired from a person-s iris pattern. In the biometric field,
template created by the biometric algorithm can only be
authenticated with the same person. Among the biometric templates,
iris features can efficiently be distinguished with individuals and
produces less false positives in the larger population. This type of iris
code distribution provides merely less intra-class variability that aids
the cryptosystem to confidently decrypt messages with an exact
matching of iris pattern. In this proposed approach, the iris features
are extracted using multi resolution wavelets. It produces 135-bit iris
codes from each subject and is used for encrypting/decrypting the
messages. The autocorrelators are used to recall original messages
from the partially corrupted data produced by the decryption process.
It intends to resolve the repudiation and key management problems.
Results were analyzed in both conventional iris cryptography system
(CIC) and non-repudiation iris cryptography system (NRIC). It
shows that this new approach provides considerably high
authentication in enciphering and deciphering processes.
Abstract: Friction-stir welding has received a huge interest in the last few years. The many advantages of this promising process have led researchers to present different theoretical and experimental explanation of the process. The way to quantitatively and qualitatively control the different parameters of the friction-stir welding process has not been paved. In this study, a refined energybased model that estimates the energy generated due to friction and plastic deformation is presented. The effect of the plastic deformation at low energy levels is significant and hence a scale factor is introduced to control its effect. The predicted heat energy and the obtained maximum temperature using our model are compared to the theoretical and experimental results available in the literature and a good agreement is obtained. The model is applied to AA6000 and AA7000 series.
Abstract: This article presents the evolution and technological changes implemented on the full scale simulators developed by the Simulation Department of the Instituto de Investigaciones Eléctricas1 (Mexican Electric Research Institute) and located at different training centers around the Mexican territory, and allows US to know the last updates, basically from the input/output view point, of the current simulators at some facilities of the electrical sector as well as the compatible industry of the electrical manufactures and industries such as Comision Federal de Electricidad (CFE*, The utility Mexican company). Tendencies of these developments and impact within the operators- scope are also presented.
Abstract: The choice of studying economics instead of another subject should be motivated by the fact that economics training equips students with skills and knowledge that other disciplines do not provide. Which are these skills and knowledge, however, is not always very clear. This article clarifies such issue by first exploring the philosophical foundations and the defining features of the discipline, and then by investigating in which ways these are transferred to the students. In other words, we study what is meant by the 'economic way of thinking' that is passed on to the students.