Abstract: In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought
Abstract: Water level forecasting using records of past time series is of importance in water resources engineering and management. For example, water level affects groundwater tables in low-lying coastal areas, as well as hydrological regimes of some coastal rivers. Then, a reliable prediction of sea-level variations is required in coastal engineering and hydrologic studies. During the past two decades, the approaches based on the Genetic Programming (GP) and Artificial Neural Networks (ANN) were developed. In the present study, the GP is used to forecast daily water level variations for a set of time intervals using observed water levels. The measurements from a single tide gauge at Urmia Lake, Northwest Iran, were used to train and validate the GP approach for the period from January 1997 to July 2008. Statistics, the root mean square error and correlation coefficient, are used to verify model by comparing with a corresponding outputs from Artificial Neural Network model. The results show that both these artificial intelligence methodologies are satisfactory and can be considered as alternatives to the conventional harmonic analysis.
Abstract: In this article, the flow behavior around a NACA 0012 airfoil which is oscillating with different Reynolds numbers and in various amplitudes has been investigated numerically. Numerical simulations have been performed with ANSYS software. First, the 2- D geometry has been studied in different Reynolds numbers and angles of attack with various numerical methods in its static condition. This analysis was to choose the best turbulent model and comparing the grids to have the optimum one for dynamic simulations. Because the analysis was to study the blades of wind turbines, the Reynolds numbers were not arbitrary. They were in the range of 9.71e5 to 22.65e5. The angle of attack was in the range of -41.81° to 41.81°. By choosing the forward wind speed as the independent parameter, the others like Reynolds and the amplitude of the oscillation would be known automatically. The results show that the SST turbulent model is the best choice that leads the least numerical error with respect the experimental ones. Also, a dynamic stall phenomenon is more probable at lower wind speeds in which the lift force is less.
Abstract: The length of a given rational B'ezier curve is
efficiently estimated. Since a rational B'ezier function is nonlinear,
it is usually impossible to evaluate its length exactly. The
length is approximated by using subdivision and the accuracy
of the approximation n is investigated. In order to improve
the efficiency, adaptivity is used with some length estimator.
A rigorous theoretical analysis of the rate of convergence of
n to is given. The required number of subdivisions to
attain a prescribed accuracy is also analyzed. An application
to CAD parametrization is briefly described. Numerical results
are reported to supplement the theory.
Abstract: This paper presents the novel Rao-Blackwellised
particle filter (RBPF) for mobile robot simultaneous localization and
mapping (SLAM) using monocular vision. The particle filter is
combined with unscented Kalman filter (UKF) to extending the path
posterior by sampling new poses that integrate the current observation
which drastically reduces the uncertainty about the robot pose. The
landmark position estimation and update is also implemented through
UKF. Furthermore, the number of resampling steps is determined
adaptively, which seriously reduces the particle depletion problem,
and introducing the evolution strategies (ES) for avoiding particle
impoverishment. The 3D natural point landmarks are structured with
matching Scale Invariant Feature Transform (SIFT) feature pairs. The
matching for multi-dimension SIFT features is implemented with a
KD-Tree in the time cost of O(log2
N). Experiment results on real robot
in our indoor environment show the advantages of our methods over
previous approaches.
Abstract: A SCADA (Supervisory Control And Data
Acquisition) system is an industrial control and monitoring system for
national infrastructures. The SCADA systems were used in a closed
environment without considering about security functionality in the
past. As communication technology develops, they try to connect the
SCADA systems to an open network. Therefore, the security of the
SCADA systems has been an issue. The study of key management for
SCADA system also has been performed. However, existing key
management schemes for SCADA system such as SKE(Key
establishment for SCADA systems) and SKMA(Key management
scheme for SCADA systems) cannot support broadcasting
communication. To solve this problem, an Advanced Key
Management Architecture for Secure SCADA Communication has
been proposed by Choi et al.. Choi et al.-s scheme also has a problem
that it requires lots of computational cost for multicasting
communication. In this paper, we propose an enhanced scheme which
improving computational cost for multicasting communication with
considering the number of keys to be stored in a low power
communication device (RTU).
Abstract: Exposure to ambient air pollution has been linked to a
number of health outcomes, starting from modest transient changes in
the respiratory tract and impaired pulmonary function, continuing to
restrict activity/reduce performance and to the increase emergency
rooms visits, hospital admissions or mortality. The increase of
allergenic symptoms has been associated with air contaminants such
as ozone, particulate matter, fungal spores and pollen.
Considering the potential relevance of crossed effects of nonbiological
pollutants and airborne pollens and fungal spores on
allergy worsening, the aim of this work was to evaluate the influence
of non-biological pollutants (O3 and PM10) and meteorological
parameters on the concentrations of pollen and fungal spores using
multiple linear regressions.
The data considered in this study were collected in Oporto which
is the second largest Portuguese city, located in the North. Daily
mean of O3, PM10, pollen and fungal spore concentrations,
temperature, relative humidity, precipitation, wind velocity, pollen
and fungal spore concentrations, for 2003, 2004 and 2005 were
considered. Results showed that the 90th percentile of the adjusted
coefficient of determination, P90 (R2aj), of the multiple regressions
varied from 0.613 to 0.916 for pollen and from 0.275 to 0.512 for
fungal spores. O3 and PM10 showed to have some influence on the
biological pollutants. Among the meteorological parameters
analysed, temperature was the one that most influenced the pollen
and fungal spores airborne concentrations. Relative humidity also
showed to have some influence on the fungal spore dispersion.
Nevertheless, the models for each pollen and fungal spore were
different depending on the analysed period, which means that the
correlations identified as statistically significant can not be, even so,
consistent enough.
Abstract: This research was to study on background and social
and cultural context of Kamchanoad community for sustainable
tourism management. All data was collected through in-depth
interview with village headmen, community committees, teacher,
monks, Kamchanoad forest field officers and respected senior citizen
above 60 years old in the community who have lived there for more
than 40 years. Altogether there were 30 participants for this research.
After analyzing the data, content from interview and discussion,
Kamchanoad has both high land and low land in the region as well as
swamps that are very capable of freshwater animals’ conservation.
Kamchanoad is also good for agriculture and animal farming. 80% of
Kamchanoad’s land are forest, freshwater and rice farms.
Kamchanoad was officially set up as community in 1994 as “Baan
Nonmuang”. Inhabitants in Kamchanoad make a living by farming
based on sufficiency economy. They have rice farm, eucalyptus farm,
cassava farm and rubber tree farm. Local people in Kamchanoad still
believe in the myth of Srisutto Naga. They are still religious and love
to preserve their traditional way of life. In order to understand how to
create successful tourism business in Kamchanoad, we have to study
closely on local culture and traditions. Outstanding event in
Kamchanoad is the worship of Grand Srisutto, which is on the fullmoon
day of 6th month or Visakhabucha Day. Other big events are
also celebration at the end of Buddhist lent, Naga firework, New
Year celebration, Boon Mahachart, Songkran, Buddhist Lent, Boon
Katin and Loy Kratong. Buddhism is the main religion in
Kamchanoad. The promotion of tourism in Kamchanoad is expected
to help spreading more income for this region. More infrastructures
will be provided for local people as well as funding for youth support
and people activities.
Abstract: Strategic alliances generally mean the cooperation or
collaboration between firms which pursue for a synergy that each
member hopes the benefits from the alliances would be much more
than those from individual efforts. Past researches provide us
sufficient theories and considerations for alliance forming in liner
shipping market. This research reviews important academic journals
for the past decade regarding to the most important reasons to form the
alliances. We would explain the motive of alliances and details of
shipping cooperation in literature review.
The paper also empirically investigates the key service quality
requirements improved through alliances by using quality function
deployment (QFD). Moreover, the research investigates famous
shipping reports, shipping consultant websites and most recent
shipping publications to find out the executive-s viewpoint of several
leading carriers among top 20 to assess current shipping strategic
alliance on Asia/Europe route. These comments provide meaningful
managerial reasons to consider alliance formations and search if there
is any gap between the theories and industrial practice. Analysis of the
empirical investigation and top management-s perspective on current
market situation will contribute us some meaningful managerial
suggestions to evaluate these theories applied to current strategic
alliances.
Abstract: Multiple-input multiple-output (MIMO) systems are
widely in use to improve quality, reliability of wireless transmission
and increase the spectral efficiency. However in MIMO systems,
multiple copies of data are received after experiencing various
channel effects. The limitations on account of complexity due to
number of antennas in case of conventional decoding techniques have
been looked into. Accordingly we propose a modified sphere decoder
(MSD-1) algorithm with lower complexity and give rise to system
with high spectral efficiency. With the aim to increase signal
diversity we apply rotated quadrature amplitude modulation (QAM)
constellation in multi dimensional space. Finally, we propose a new
architecture involving space time trellis code (STTC) concatenated
with space time block code (STBC) using MSD-1 at the receiver for
improving system performance. The system gains have been verified
with channel state information (CSI) errors.
Abstract: Strain M was isolated from the latex of Hevea brasiliensis that grow in the rubber farm area of Malaysia Rubber Board. Strain M was tentatively identified as Bacillus sp. Strain M demonstrated high protease production at pH 9, and this was suitable to be applied in rubber processing that was in alkaline conditions. The right and suitable proportion to be used in applying supernatant into the latex was two parts of latex and one part of enzyme. In this proportion, the latex was stable throughout the 72 hours of treatment. The potential of strain M to degrade protein in the natural rubber latex was proven with the reduction of 79.3% nitrogen in 24 hours treatment. Centrifugation process of the latex before undergoing the treatment had increased the protein degradation in latex. Although the centrifugation process did not achieve zero nitrogen content, it had improved the performance of protein denaturing in the natural rubber.
Abstract: Iris-based biometric system is gaining its importance in several applications. However, processing of iris biometric is a challenging and time consuming task. Detection of iris part in an eye image poses a number of challenges such as, inferior image quality, occlusion of eyelids and eyelashes etc. Due to these problems it is not possible to achieve 100% accuracy rate in any iris-based biometric authentication systems. Further, iris detection is a computationally intensive task in the overall iris biometric processing. In this paper, we address these two problems and propose a technique to localize iris part efficiently and accurately. We propose scaling and color level transform followed by thresholding, finding pupil boundary points for pupil boundary detection and dilation, thresholding, vertical edge detection and removal of unnecessary edges present in the eye images for iris boundary detection. Scaling reduces the search space significantly and intensity level transform is helpful for image thresholding. Experimental results show that our approach is comparable with the existing approaches. Following our approach it is possible to detect iris part with 95-99% accuracy as substantiated by our experiments on CASIA Ver-3.0, ICE 2005, UBIRIS, Bath and MMU iris image databases.
Abstract: Silver-exchanged zeolites and clays are used in
polymer composites to confer broad-spectrum antimicrobial
properties on a range of functional materials. Tobermorite is a layer
lattice mineral whose potential as a carrier for Ag+ ions in
antibacterial composites has not yet been investigated. Accordingly,
in this study, synthetic tobermorite was ion-exchanged with 10 wt%
silver ions and the resulting material was incorporated into a
composite film with chitosan. Chitosan is a biocompatible,
biodegradable derivative of chitin, a polysaccharide obtained from
the shells of crustaceans. The solvent-cast Ag+-exchanged
tobermorite-chitosan films were found to exhibit antimicrobial action
against Staphylococcus aureus, Escherichia coli and Pseudomonas
aeruginosa.
Abstract: Green home rating has emerged as an important
agenda to practice the principles of sustainability. In Malaysia, the
establishment of the 'Green Building Index ' Residential New
Construction- (GBI-RNC) has brought this agenda closer to the
stakeholders of the local green building industry. GBI-RNC focuses
on the evaluation of the environmental impacts posed by houses
rather than assessing the Triple-Bottom-Line (TBL) of Sustainability
which also include socio-economic factors. Therefore, as part of a
wider study, a survey was conducted to gather the backgrounds of
green building stakeholders in Malaysia and their responses to a
number of exploratory questions regarding the setting up of a
framework to rate green homes against the TBL. This paper reports
the findings from Section A and B from this survey and discusses
them accordingly with a conclusion that forms part of the basis for a
new generation green home rating framework specifically for use in
Malaysia.
Abstract: For a spatiotemporal database management system,
I/O cost of queries and other operations is an important performance
criterion. In order to optimize this cost, an intense research on
designing robust index structures has been done in the past decade.
With these major considerations, there are still other design issues
that deserve addressing due to their direct impact on the I/O cost.
Having said this, an efficient buffer management strategy plays a key
role on reducing redundant disk access. In this paper, we proposed an
efficient buffer strategy for a spatiotemporal database index
structure, specifically indexing objects moving over a network of
roads. The proposed strategy, namely MONPAR, is based on the data
type (i.e. spatiotemporal data) and the structure of the index
structure. For the purpose of an experimental evaluation, we set up a
simulation environment that counts the number of disk accesses
while executing a number of spatiotemporal range-queries over the
index. We reiterated simulations with query sets with different
distributions, such as uniform query distribution and skewed query
distribution. Based on the comparison of our strategy with wellknown
page-replacement techniques, like LRU-based and Prioritybased
buffers, we conclude that MONPAR behaves better than its
competitors for small and medium size buffers under all used query-distributions.
Abstract: The contribution deals with problem of take-off phase of back somersault with twisting with various numbers of twists along longitudinal body axis. The aim was to evaluate the changes in angles during transition phase from back handspring to back somersault using 3D kinematic analysis of the somersaults. We used Simi Motion System for the 3D kinematic analysis of the observed gymnastic element performed by Czech Republic female representative and 2008 Summer Olympic Games participant. The results showed that the higher the number of twists, the smaller the touchdown angle in which the gymnasts lands on the pad in the beginning of take-off phase. In back somersault with one twist (180°) the average angle is 54°, in 1080° back somersault the average angle is 45.9°. These results may help to improve technical training of sports gymnasts.
Abstract: The paper presents the multi-element synthetic
transmit aperture (MSTA) method with a small number of elements
transmitting and all elements apertures in medical ultrasound
imaging. As compared to the other methods MSTA allows to
increase the system frame rate and provides the best compromise
between penetration depth and lateral resolution.
In the experiments a 128-element linear transducer array with
0.3 mm pitch excited by a burst pulse of 125 ns duration were used.
The comparison of 2D ultrasound images of tissue mimicking
phantom obtained using the STA and the MSTA methods is
presented to demonstrate the benefits of the second approach. The
results were obtained using SA algorithm with transmit and receive
signals correction based on a single element directivity function.
Abstract: In practice, we often come across situations where it is
necessary to make decisions based on incomplete or uncertain data.
In control systems it may be due to the unknown exact mathematical
model, or its excessive complexity (e.g. nonlinearity) when it is
necessary to simplify it, respectively, to solve it using a rule base. In
the case of databases, searching data we compare a similarity
measure with of the requirements of the selection with stored data,
where both the select query and the data itself may contain vague
terms, for example in the form of linguistic qualifiers. In this paper,
we focus on the processing of uncertain data in databases and
demonstrate it on the example multi-criteria decision making in the
selection of variants, specified by higher number of technical
parameters.
Abstract: Nowadays the market for industrial companies is becoming more and more globalized and highly competitive, forcing them to shorten the duration of the manufacturing system development time in order to reduce the time to market. In order to achieve this target, the hierarchical systems used in previous manufacturing systems are not enough because they cannot deal effectively with unexpected situations. To achieve flexibility in manufacturing systems, the concept of an Autonomous Decentralized Flexible Manufacturing System (AD-FMS) is useful. In this paper, we introduce a hypothetical reasoning based algorithm called the Algorithm for Future Anticipative Reasoning (AFAR) which is able to decide on a conceivable next action of an Automated Guided Vehicle (AGV) that works autonomously in the AD-FMS.
Abstract: The evolution of logic circuits, which falls under the heading of evolvable hardware, is carried out by evolutionary algorithms. These algorithms are able to automatically configure reconfigurable devices. One of main difficulties in developing evolvable hardware with the ability to design functional electrical circuits is to choose the most favourable EA features such as fitness function, chromosome representations, population size, genetic operators and individual selection. Until now several researchers from the evolvable hardware community have used and tuned these parameters and various rules on how to select the value of a particular parameter have been proposed. However, to date, no one has presented a study regarding the size of the chromosome representation (circuit layout) to be used as a platform for the evolution in order to increase the evolvability, reduce the number of generations and optimize the digital logic circuits through reducing the number of logic gates. In this paper this topic has been thoroughly investigated and the optimal parameters for these EA features have been proposed. The evolution of logic circuits has been carried out by an extrinsic evolvable hardware system which uses (1+λ) evolution strategy as the core of the evolution.