Abstract: In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Abstract: This paper reported an experimental research of
steady-state heat transfer behaviour of a gas flowing through a fixed
bed under the different operating conditions. Studies had been carried
out in a fixed-bed packed methanol synthesis catalyst percolated by air
at appropriate flow rate. Both radial and axial direction temperature
distribution had been investigated under the different operating
conditions. The effects of operating conditions including the reactor
inlet air temperature, the heating pipe temperature and the air flow rate
on temperature distribution was investigated and the experimental
results showed that a higher inlet air temperature was conducive to
uniform temperature distribution in the fixed bed. A large temperature
drop existed at the radial direction, and the temperature drop increased
with the heating pipe temperature increasing under the experimental
conditions; the temperature profile of the vicinity of the heating pipe
was strongly affected by the heating pipe temperature. A higher air
flow rate can improve the heat transfer in the fixed bed. Based on the
thermal distribution, heat transfer models of the fixed bed could be
established, and the characteristics of the temperature distribution in
the fixed bed could be finely described, that had an important practical
significance.
Abstract: In this paper, a uniform calculus-based approach for
synthesizing monitors checking correctness properties specified by a
large variety of logics at runtime is provided, including future and past
time logics, interval logics, state machine and parameterized temporal
logics. We present a calculus mechanism to synthesize monitors from
the logical specification for the incremental analysis of execution
traces during test and real run. The monitor detects both good and bad
prefix of a particular kind, namely those that are informative for the
property under investigation. We elaborate the procedure of calculus
as monitors.
Abstract: Recently, web services to access from many type devices
are often used. We have developed the shortest path planning
system called "Bus-Net" in Tottori prefecture as a web application
to sustain the public transport. And it used the same user interface
for both devices. To support both devices, the interface cannot use
JavaScript and so on.
Thus, we developed the method that use individual user interface
for each device type to improve its convenience. To be concrete,
we defined formats of condition input to the path planning system
and result output from it and separate the system into the request
processing part and user interface parts that depend on device types.
By this method, we have also developed special device for Bus-Net
named "Intelligent-Bus-Stop".
Abstract: Patients with diabetes are susceptible to chronic foot
wounds which may be difficult to manage and slow to heal.
Diagnosis and treatment currently rely on the subjective judgement of
experienced professionals. An objective method of tissue assessment
is required. In this paper, a data fusion approach was taken to wound
tissue classification. The supervised Maximum Likelihood and
unsupervised Multi-Modal Expectation Maximisation algorithms
were used to classify tissues within simulated wound models by
weighting the contributions of both colour and 3D depth information.
It was found that, at low weightings, depth information could show
significant improvements in classification accuracy when compared
to classification by colour alone, particularly when using the
maximum likelihood method. However, larger weightings were
found to have an entirely negative effect on accuracy.
Abstract: Worm propagation profiles have significantly changed
since 2003-2004: sudden world outbreaks like Blaster or Slammer
have progressively disappeared and slower but stealthier worms
appeared since, most of them for botnets dissemination. Decreased
worm virulence results in more difficult detection.
In this paper, we describe a stealth worm propagation model
which has been extensively simulated and analysed on a huge virtual
network. The main features of this model is its ability to infect any
Internet-like network in a few seconds, whatever may be its size while
greatly limiting the reinfection attempt overhead of already infected
hosts. The main simulation results shows that the combinatorial
topology of routing may have a huge impact on the worm propagation
and thus some servers play a more essential and significant role than
others. The real-time capability to identify them may be essential to
greatly hinder worm propagation.
Abstract: In the paper, a fast high-resolution range profile synthetic algorithm called orthogonal matching pursuit with sensing dictionary (OMP-SD) is proposed. It formulates the traditional HRRP synthetic to be a sparse approximation problem over redundant dictionary. As it employs a priori that the synthetic range profile (SRP) of targets are sparse, SRP can be accomplished even in presence of data lost. Besides, the computation complexity decreases from O(MNDK) flops for OMP to O(M(N + D)K) flops for OMP-SD by introducing sensing dictionary (SD). Simulation experiments illustrate its advantages both in additive white Gaussian noise (AWGN) and noiseless situation, respectively.
Abstract: This paper investigates the application of Particle Swarm Optimization (PSO) technique for coordinated design of a Power System Stabilizer (PSS) and a Thyristor Controlled Series Compensator (TCSC)-based controller to enhance the power system stability. The design problem of PSS and TCSC-based controllers is formulated as a time domain based optimization problem. PSO algorithm is employed to search for optimal controller parameters. By minimizing the time-domain based objective function, in which the deviation in the oscillatory rotor speed of the generator is involved; stability performance of the system is improved. To compare the capability of PSS and TCSC-based controller, both are designed independently first and then in a coordinated manner for individual and coordinated application. The proposed controllers are tested on a weakly connected power system. The eigenvalue analysis and non-linear simulation results are presented to show the effectiveness of the coordinated design approach over individual design. The simulation results show that the proposed controllers are effective in damping low frequency oscillations resulting from various small disturbances like change in mechanical power input and reference voltage setting.
Abstract: This research is aimed to describe the application of robust regression and its advantages over the least square regression method in analyzing financial data. To do this, relationship between earning per share, book value of equity per share and share price as price model and earning per share, annual change of earning per share and return of stock as return model is discussed using both robust and least square regressions, and finally the outcomes are compared. Comparing the results from the robust regression and the least square regression shows that the former can provide the possibility of a better and more realistic analysis owing to eliminating or reducing the contribution of outliers and influential data. Therefore, robust regression is recommended for getting more precise results in financial data analysis.
Abstract: A dissimilarity measure between the empiric
characteristic functions of the subsamples associated to the different
classes in a multivariate data set is proposed. This measure can be
efficiently computed, and it depends on all the cases of each class. It
may be used to find groups of similar classes, which could be joined
for further analysis, or it could be employed to perform an
agglomerative hierarchical cluster analysis of the set of classes. The
final tree can serve to build a family of binary classification models,
offering an alternative approach to the multi-class SVM problem. We
have tested this dendrogram based SVM approach with the oneagainst-
one SVM approach over four publicly available data sets,
three of them being microarray data. Both performances have been
found equivalent, but the first solution requires a smaller number of
binary SVM models.
Abstract: In this paper, we propose a dynamic TDMA slot
reservation (DTSR) protocol for cognitive radio ad hoc networks.
Quality of Service (QoS) guarantee plays a critically important role
in such networks. We consider the problem of providing QoS
guarantee to users as well as to maintain the most efficient use of
scarce bandwidth resources. According to one hop neighboring
information and the bandwidth requirement, our proposed protocol
dynamically changes the frame length and the transmission schedule.
A dynamic frame length expansion and shrinking scheme that
controls the excessive increase of unassigned slots has been
proposed. This method efficiently utilizes the channel bandwidth by
assigning unused slots to new neighboring nodes and increasing the
frame length when the number of slots in the frame is insufficient to
support the neighboring nodes. It also shrinks the frame length when
half of the slots in the frame of a node are empty. An efficient slot
reservation protocol not only guarantees successful data
transmissions without collisions but also enhance channel spatial
reuse to maximize the system throughput. Our proposed scheme,
which provides both QoS guarantee and efficient resource utilization,
be employed to optimize the channel spatial reuse and maximize the
system throughput. Extensive simulation results show that the
proposed mechanism achieves desirable performance in multichannel
multi-rate cognitive radio ad hoc networks.
Abstract: Recently, lots of researchers are attracted to retrieving
multimedia database by using some impression words and their values.
Ikezoe-s research is one of the representatives and uses eight pairs of
opposite impression words. We had modified its retrieval interface and
proposed '2D-RIB' in the previous work. The aim of the present paper
is to improve his/her satisfaction level to the retrieval result in the
2D-RIB. Our method is to extend the 2D-RIB. One of our extensions is
to define and introduce the following two measures: 'melody
goodness' and 'general acceptance'. Another extension is three types
of customization menus. The result of evaluation using a pilot system
is as follows. Both of these two measures 'melody goodness'
and -general acceptance- can contribute to the improvement.
Moreover, it is effective if we introduce the customization menu
which enables a retrieval person to reduce the strictness level of
retrieval condition in an impression pair based on his/her need.
Abstract: The focus in this work is to assess which method
allows a better forecasting of malaria cases in Bujumbura ( Burundi)
when taking into account association between climatic factors and
the disease. For the period 1996-2007, real monthly data on both
malaria epidemiology and climate in Bujumbura are described and
analyzed. We propose a hierarchical approach to achieve our
objective. We first fit a Generalized Additive Model to malaria cases
to obtain an accurate predictor, which is then used to predict future
observations. Various well-known forecasting methods are compared
leading to different results. Based on in-sample mean average
percentage error (MAPE), the multiplicative exponential smoothing
state space model with multiplicative error and seasonality performed
better.
Abstract: This paper argues that fostering mutual understanding in landscape planning is as much about the planners educating stakeholder groups as the stakeholders educating the planners. In other words it is an epistemological agreement as to the meaning and nature of place, especially where an effort is made to go beyond the quantitative aspects, which can be achieved by the phenomenological experience of the Virtual Reality (VR) environment. This education needs to be a bi-directional process in which distance can be both temporal as well as spatial separation of participants, that there needs to be a common framework of understanding in which neither 'side' is disadvantaged during the process of information exchange and it follows that a medium such as VR offers an effective way of overcoming some of the shortcomings of traditional media by taking advantage of continuing technological advances in Information, Technology and Communications (ITC). In this paper we make particular reference to this as an extension to Geographical Information Systems (GIS). VR as a two-way communication tool offers considerable potential particularly in the area of Public Participation GIS (PPGIS). Information rich virtual environments that can operate over broadband networks are now possible and thus allow for the representation of large amounts of qualitative and quantitative information 'side-by-side'. Therefore, with broadband access becoming standard for households and enterprises alike, distributed virtual reality environments have great potential to contribute to enabling stakeholder participation and mutual learning within the planning context.
Abstract: The purpose of the article is to illustrate the main
characteristics of the corporate governance challenge facing the
countries of South-Eastern Europe (SEE) and to subsequently
determine and assess the extensiveness and effectiveness of corporate
governance regulations in these countries. Therefore, we start with an
overview on the subject of the key problems of corporate governance
in transition. We then address the issue of corporate governance
measurement for SEE countries. To this end, we include a review of
the methodological framework for determining both the
extensiveness and the effectiveness of corporate governance
legislation. We then focus on the actual analysis of the quality of
corporate governance codes, as well as of legal institutions
effectiveness and provide a measure of corporate governance in
Romania and other SEE emerging markets. The paper concludes by
emphasizing the corporate governance enforcement gap and by
identifying research issues that require further study.
Abstract: On one hand, SNMP (Simple Network Management
Protocol) allows integrating different enterprise elements connected
through Internet into a standardized remote management. On the
other hand, as a consequence of the success of Intelligent Houses
they can be connected through Internet now by means of a residential
gateway according to a common standard called OSGi (Open
Services Gateway initiative). Due to the specifics of OSGi Service
Platforms and their dynamic nature, specific design criterions should
be defined to implement SNMP Agents for OSGi in order to integrate
them into the SNMP remote management. Based on the analysis of
the relation between both standards (SNMP and OSGi), this paper
shows how OSGi Service Platforms can be included into the SNMP
management of a global enterprise, giving implementation details
about an SNMP Agent solution and the definition of a new MIB
(Management Information Base) for managing OSGi platforms that
takes into account the specifics and dynamic nature of OSGi.
Abstract: In this paper, a new learning algorithm based on a
hybrid metaheuristic integrating Differential Evolution (DE) and
Reduced Variable Neighborhood Search (RVNS) is introduced to train
the classification method PROAFTN. To apply PROAFTN, values of
several parameters need to be determined prior to classification. These
parameters include boundaries of intervals and relative weights for
each attribute. Based on these requirements, the hybrid approach,
named DEPRO-RVNS, is presented in this study. In some cases, the
major problem when applying DE to some classification problems
was the premature convergence of some individuals to local optima.
To eliminate this shortcoming and to improve the exploration and
exploitation capabilities of DE, such individuals were set to iteratively
re-explored using RVNS. Based on the generated results on
both training and testing data, it is shown that the performance of
PROAFTN is significantly improved. Furthermore, the experimental
study shows that DEPRO-RVNS outperforms well-known machine
learning classifiers in a variety of problems.
Abstract: This work presents a new approach of securing a
wireless network. The configuration is focused on securing &
Protecting wireless network traffic for a small network such as a
home or dorm room. The security Mechanism provided both
authentication, allowing only known authorized users access to the
wireless network, and encryption, preventing anyone from reading
the wireless traffic. The mentioned solution utilizes the open source
free S/WAN software which implements the Internet Protocol
Security –IPSEC. In addition to wireless components, wireless NIC
in PC and wireless access point needs a machine running Linux to act
as security gateway. While the current configuration assumes that the
wireless PC clients are running Linux, Windows XP/VISTA/7 based
machines equipped with VPN software which will allow to interface
with this configuration.
Abstract: This paper analyzes the linkage between migration,
economic globalization and terrorism concerns. On a broad level, I
analyze Canadian economic and political considerations, searching
for causal relationships between political and economic actors on the
one hand, and Canadian immigration law on the other. Specifically,
the paper argues that there are contradictory impulses affecting state
sovereignty. These impulses are are currently being played out in the
field of Canadian immigration law through several proposed changes
to Canada-s Immigration and Refugee Protection Act (IRPA). These
changes reflect an ideological conception of sovereignty that is
intrinsically connected with decision-making capacity centered on an
individual. This conception of sovereign decision-making views
Parliamentary debate and bureaucratic inefficiencies as both equally
responsible for delaying essential decisions relating to the protection
of state sovereignty, economic benefits and immigration control This
paper discusses these concepts in relation to Canadian immigration
policy under Canadian governments over the past twenty five years.
Abstract: The present paper deals with the most adopted technical
solutions for the enhancement of the lift force of a wing. In fact,
during several flight conditions (such as take off and landing), the
lift force needs to be dramatically enhanced. Both trailing edge
devices (such as flaps) and leading edge ones (such as slats) are
described. Finally, the most advanced aerodynamic solutions to avoid
the separation of the boundary layer from aircraft wings at high angles
of attack are reviewed.