Abstract: Although agriculture is an important part of the world
economy, accounting in agriculture still has many shortcomings. The
adoption of IAS 41 “Agriculture” has tried to improve this situation
and increase the comparability of financial statements of entities in
the agricultural sector. Although controversial, IAS 41 is the first
step of a consistent transition to fair value assessment in the
agricultural sector. The objective of our work is the analysis of IAS
41 and current accounting agricultural situation in Romania.
Accounting regulations in Romania are in accordance with European
directives and, in many respects, converged with IFRS referential.
Provisions of IAS 41, however, are not reflected directly in
Romanian regulations. With the increase of forest land transactions,
it is expected that recognition and measurement of biological assets
under IAS 41 to become a necessity.
Abstract: There are many debates now regarding undervalued
and overvalued currencies currently traded on the world financial
market. This paper contributes to these debates from a theoretical
point of view. We present the three most commonly used methods of
estimating the equilibrium real effective exchange rate (REER):
macroeconomic balance approach, external sustainability approach
and equilibrium real effective exchange rate approach in the reduced
form. Moreover, we discuss key concepts of the calculation of the
real exchange rate (RER) based on applied explanatory variables:
nominal exchange rates, terms of trade and tradable and non-tradable
goods. Last but not least, we discuss the three main driving forces
behind real exchange rates movements which include terms of trade,
relative productivity growth and the interest rate differential.
Abstract: In this paper a three dimensional thermal model of
high breaking capacity fuse with unequal fuse links is proposed for
both steady-state or transient conditions. The influence of ambient
temperature and electric current on the temperature distribution
inside the fuse, has been investigated. A thermal analysis of the
unbalanced distribution of the electric current through the fuse
elements and their influence on fuse link temperature rise, has been
performed. To validate the three dimensional thermal model, some
experimental tests have been done. There is a good correlation
between experimental and simulation results.
Abstract: This paper demonstrates an effort of a serviceoriented
engineering department in improving the sharing and
transfer of knowledge. Although the department consist of only six
employees, but it provides services in various chemical application in
an oil and gas business. The services provided span across Asia
Pacific region mainly Indonesia, Myanmar, Vietnam, Brunei,
Thailand and Singapore. Currently there are no effective tools or
integrated systems that support the sharing or transfer and
maintenance of knowledge so the department has considered
preserving this valuable knowledge by developing a Knowledge
Management System (KMS). This paper presents the development of
a KMS to support the sharing of knowledge in a service-oriented
engineering department of an oil and gas company. The embedded
features in the KMS like blog and forum will encourage iterative
process of knowledge sharing among the employees in the
department. The information and knowledge being shared, discussed
and communicated will be then achieved for future re-use. The re-use
of the knowledge allows the department to reduce redundant efforts
in providing consistent, up-to-date and cost effective of the best
solution to the its clients.
Abstract: In this paper, the issue of pth moment exponential stability of stochastic recurrent neural network with distributed time delays is investigated. By using the method of variation parameters, inequality techniques, and stochastic analysis, some sufficient conditions ensuring pth moment exponential stability are obtained. The method used in this paper does not resort to any Lyapunov function, and the results derived in this paper generalize some earlier criteria reported in the literature. One numerical example is given to illustrate the main results.
Abstract: The current education system in India is adept in
equipping and assessing the scholastic development of children.
However, there is an immediate need to strengthen co-scholastic
areas like life-skills, values and attitudes to equip students to face real
life challenges. Audio-visual technology and their respective media
can make a significant contribution to a value based learning
curriculum. Thus, co-scholastic skills need to be effectively nurtured
by a medium that is entertaining and impactful. Films in general have
a tremendous impact in our society. Films with a positive message
make a formidable learning experience that can influence and inspire
generations of learners. Leveraging on this powerful medium,
EduMedia India Pvt. Ltd. has introduced School Cinema a well
researched film-based learning module supported by a fun and
exciting workbook, designed to introduce and reaffirm life-skills and
values to children, thereby having a positive influence on their
attitudes.
Abstract: In the past many uneconomic solutions for limitation
and interruption of short-circuit currents in low power applications
have been introduced, especially polymer switch based on the
positive temperature coefficient of resistance (PCTR) concept.
However there are many limitations in the active material, which
consists of conductive fillers. This paper presents a significantly
improved and simplified approach that replaces the existing current
limiters with faster switching elements. Its elegance lies in the
remarkable simplicity and low-cost processes of producing the device
using polyaniline (PANI) doped with methane-sulfonic acid (MSA).
Samples characterized as lying in the metallic and critical regimes of
metal insulator transition have been studied by means of electrical
performance in the voltage range from 1V to 5 V under different
environmental conditions. Moisture presence is shown to increase the
resistivity and also improved its current limiting performance.
Additionally, the device has also been studied for electrical resistivity
in the temperature range 77 K-300 K. The temperature dependence of
the electrical conductivity gives evidence for a transport mechanism
based on variable range hopping in three dimensions.
Abstract: Herein, the organic semiconductor methyl orange
(MO), is investigated for the first time for its electronic applications.
For this purpose, Al/MO/n-Si heterojunction is fabricated through
economical cheap and simple “drop casting” technique. The currentvoltage
(I-V) measurements of the device are made at room
temperature under dark conditions. The I-V characteristics of
Al/MO/n-Si junction exhibits asymmetrical and rectifying behavior
that confirms the formation of diode. The diode parameters such as
rectification ratio (RR), turn on voltage (Vturn on), reverse saturation
current (I0), ideality factor (n), barrier height ( b
f ), series resistance
(Rs) and shunt resistance (Rsh) are determined from I-V curves using
Schottky equations. These values of these parameters are also
extracted and verified by applying Cheung’s functions. The
conduction mechanisms are explained from the forward bias I-V
characteristics using the power law.
Abstract: This paper investigates the development of weld zone
in Resistance Spot Welding (RSW) which focuses on weld nugget and Heat Affected Zone (HAZ). The effects of four factors namely
weld current, weld time, electrode force and hold time were studied using a general 24 factorial design augmented by five centre points. The results of the analysis showed that all selected factors except
hold time exhibit significant effect on weld nugget radius and HAZ size. Optimization of the welding parameters (weld current, weld
time and electrode force) to normalize weld nugget and to minimize
HAZ size was then conducted using Central Composite Design (CCD) in Response Surface Methodology (RSM) and the optimum
parameters were determined. A regression model for radius of weld nugget and HAZ size was developed and its adequacy was evaluated.
The experimental results obtained under optimum operating conditions were then compared with the predicted values and were
found to agree satisfactorily with each other
Abstract: The designing of charge pump with high gain Op-
Amp is a challenging task for getting faithful response .Design of
high performance phase locked loop require ,a design of high
performance charge pump .We have designed a operational amplifier
for reducing the error caused by high speed glitch in a transistor and
mismatch currents . A separate Op-Amp has designed in 180 nm
CMOS technology by CADENCE VIRTUOSO tool. This paper
describes the design of high performance charge pump for GHz
CMOS PLL targeting orthogonal frequency division multiplexing
(OFDM) application. A high speed low power consumption Op-Amp
with more than 500 MHz bandwidth has designed for increasing the
speed of charge pump in Phase locked loop.
Abstract: A phorbol-12-myristate-13-acetate (TPA) is a synthetic analogue of phorbol ester (PE), a natural toxic compound of Euphorbiaceae plant. The oil extracted from plants of this family is useful source for primarily biofuel. However this oil might also be used as a foodstuff due to its significant nutrition content. The limitations for utilizing the oil as a foodstuff are mainly due to a toxicity of PE. Currently, a majority of PE detoxification processes are expensive as include multi steps alcohol extraction sequence.
Ozone is considered as a strong oxidative agent. It reacts with PE by attacking the carbon-carbon double bond of PE. This modification of PE molecular structure yields a non toxic ester with high lipid content.
This report presents data on development of simple and cheap PE detoxification process with water application as a buffer and ozone as reactive component. The core of this new technique is an application for a new microscale plasma unit to ozone production and the technology permits ozone injection to the water-TPA mixture in form of microbubbles.
The efficacy of a heterogeneous process depends on the diffusion coefficient which can be controlled by contact time and interfacial area. The low velocity of rising microbubbles and high surface to volume ratio allow efficient mass transfer to be achieved during the process. Direct injection of ozone is the most efficient way to process with such highly reactive and short lived chemical.
Data on the plasma unit behavior are presented and the influence of gas oscillation technology on the microbubble production mechanism has been discussed. Data on overall process efficacy for TPA degradation is shown.
Abstract: UWB is a very attractive technology for many
applications. It provides many advantages such as fine resolution and high power efficiency. Our interest in the current study is the use of
UWB radar technique in microwave medical imaging systems, especially for early breast cancer detection. The Federal Communications Commission FCC allowed frequency bandwidth of
3.1 to 10.6 GHz for this purpose. In this paper we suggest an UWB Bowtie slot antenna with enhanced bandwidth. Effects of varying the geometry of the antenna
on its performance and bandwidth are studied. The proposed antenna
is simulated in CST Microwave Studio. Details of antenna design and
simulation results such as return loss and radiation patterns are discussed in this paper. The final antenna structure exhibits good
UWB characteristics and has surpassed the bandwidth requirements.
Abstract: e-mail has become an important means of electronic
communication but the viability of its usage is marred by Unsolicited
Bulk e-mail (UBE) messages. UBE consists of many types
like pornographic, virus infected and 'cry-for-help' messages as well
as fake and fraudulent offers for jobs, winnings and medicines. UBE
poses technical and socio-economic challenges to usage of e-mails.
To meet this challenge and combat this menace, we need to
understand UBE. Towards this end, the current paper presents a
content-based textual analysis of nearly 3000 winnings-announcing
UBE. Technically, this is an application of Text Parsing and
Tokenization for an un-structured textual document and we approach
it using Bag Of Words (BOW) and Vector Space Document Model
techniques. We have attempted to identify the most frequently
occurring lexis in the winnings-announcing UBE documents. The
analysis of such top 100 lexis is also presented. We exhibit the
relationship between occurrence of a word from the identified lexisset
in the given UBE and the probability that the given UBE will be
the one announcing fake winnings. To the best of our knowledge and
survey of related literature, this is the first formal attempt for
identification of most frequently occurring lexis in winningsannouncing
UBE by its textual analysis. Finally, this is a sincere
attempt to bring about alertness against and mitigate the threat of
such luring but fake UBE.
Abstract: The optimal grid spacing and turbulence model for the
2D numerical analysis of a vertical-axis water turbine (VAWaterT)
operating in a 2 m/s freestream current has been investigated. The
results of five different spatial domain discretizations and two
turbulence models (k-ω SST and k-ε RNG) have been compared, in
order to gain the optimal y+ parameter distribution along the blade
walls during a full rotor revolution. The resulting optimal mesh has
appeared to be quite similar to that obtained for the numerical
analysis of a vertical-axis wind turbine.
Abstract: Mobile Ad hoc networks (MANETs) are collections
of wireless mobile nodes dynamically reconfiguring and collectively
forming a temporary network. These types of networks assume
existence of no fixed infrastructure and are often useful in battle-field
tactical operations or emergency search-and-rescue type of
operations where fixed infrastructure is neither feasible nor practical.
They also find use in ad hoc conferences, campus networks and
commercial recreational applications carrying multimedia traffic. All
of the above applications of MANETs require guaranteed levels of
performance as experienced by the end-user. This paper focuses on
key challenges in provisioning predetermined levels of such Quality
of Service (QoS). It also identifies functional areas where QoS
models are currently defined and used. Evolving functional areas
where performance and QoS provisioning may be applied are also
identified and some suggestions are provided for further research in
this area. Although each of the above functional areas have been
discussed separately in recent research studies, since these QoS
functional areas are highly correlated and interdependent, a
comprehensive and comparative analysis of these areas and their
interrelationships is desired. In this paper we have attempted to
provide such an overview.
Abstract: The excellent suitability of the externally excited synchronous
machine (EESM) in automotive traction drive applications
is justified by its high efficiency over the whole operation range and
the high availability of materials. Usually, maximum efficiency is
obtained by modelling each single loss and minimizing the sum of all
losses. As a result, the quality of the optimization highly depends on
the precision of the model. Moreover, it requires accurate knowledge
of the saturation dependent machine inductances. Therefore, the
present contribution proposes a method to minimize the overall losses
of a salient pole EESM and its inverter in steady state operation based
on measurement data only. Since this method does not require any
manufacturer data, it is well suited for an automated measurement
data evaluation and inverter parametrization. The field oriented control
(FOC) of an EESM provides three current components resp. three
degrees of freedom (DOF). An analytic minimization of the copper
losses in the stator and the rotor (assuming constant inductances) is
performed and serves as a first approximation of how to choose the
optimal current reference values. After a numeric offline minimization
of the overall losses based on measurement data the results are
compared to a control strategy that satisfies cos (ϕ) = 1.
Abstract: To extract the important physiological factors related to
diabetes from an oral glucose tolerance test (OGTT) by mathematical
modeling, highly informative but convenient protocols are required.
Current models require a large number of samples and extended
period of testing, which is not practical for daily use. The purpose
of this study is to make model assessments possible even from a
reduced number of samples taken over a relatively short period.
For this purpose, test values were extrapolated using a support
vector machine. A good correlation was found between reference and
extrapolated values in evaluated 741 OGTTs. This result indicates
that a reduction in the number of clinical test is possible through a
computational approach.
Abstract: Distance visualization of large datasets often takes the direction of remote viewing and zooming techniques of stored static images. However, the continuous increase in the size of datasets and visualization operation causes insufficient performance with traditional desktop computers. Additionally, the visualization techniques such as Isosurface depend on the available resources of the running machine and the size of datasets. Moreover, the continuous demand for powerful computing powers and continuous increase in the size of datasets results an urgent need for a grid computing infrastructure. However, some issues arise in current grid such as resources availability at the client machines which are not sufficient enough to process large datasets. On top of that, different output devices and different network bandwidth between the visualization pipeline components often result output suitable for one machine and not suitable for another. In this paper we investigate how the grid services could be used to support remote visualization of large datasets and to break the constraint of physical co-location of the resources by applying the grid computing technologies. We show our grid enabled architecture to visualize large medical datasets (circa 5 million polygons) for remote interactive visualization on modest resources clients.
Abstract: Lectins have a good scope in current clinical
microbiology research. In the present study evaluated the
antimicrobial activities of a D-galactose binding lectin (PnL) was
purified from the annelid, Perinereis nuntia (polychaeta) by affinity
chromatography. The molecular mass of the lectin was determined to
be 32 kDa as a single polypeptide by SDS-PAGE under both reducing
and non-reducing conditions. The hemagglutinating activity of the
PnL showed against trypsinized and glutaraldehyde-fixed human
erythrocytes was specifically inhibited by D-Gal, GalNAc,
Galβ1-4Glc and Galα1-6Glc. PnL was evaluated for in vitro
antibacterial screening studies against 11 gram-positive and
gram-negative microorganisms. From the screening results, it was
revealed that PnL exhibited significant antibacterial activity against
gram-positive bacteria. Bacillus megaterium showed the highest
growth inhibition by the lectin (250 μg/disc). However, PnL did not
inhibit the growth of gram-negative bacteria such as Vibrio cholerae
and Pseudomonas sp. PnL was also examined for in vitro antifungal
activity against six fungal phytopathogens. PnL (100 μg/mL) inhibited
the mycelial growth of Alternaria alternata (24.4%). These results
indicate that future findings of lectin applications obtained from
annelids may be of importance to life sciences.
Abstract: In this paper, we have developed an explicit analytical
drain current model comprising surface channel potential and
threshold voltage in order to explain the advantages of the proposed
Gate Stack Double Diffusion (GSDD) MOSFET design over the
conventional MOSFET with the same geometric specifications that
allow us to use the benefits of the incorporation of the high-k layer
between the oxide layer and gate metal aspect on the immunity of the
proposed design against the self-heating effects. In order to show the
efficiency of our proposed structure, we propose the simulation of the
power chopper circuit. The use of the proposed structure to design a
power chopper circuit has showed that the (GSDD) MOSFET can
improve the working of the circuit in terms of power dissipation and
self-heating effect immunity. The results so obtained are in close
proximity with the 2D simulated results thus confirming the validity
of the proposed model.