Abstract: This paper explores the idea of globalisation and
considers accounting-s role in that process in order to develop new
spaces for accounting research. That-s why in this paper we are
looking for questions not necessary for answers. Adopting an
'alternative' view of accounting it-s related to the fact that we sees
accounting as social and evolutionist process, that pays heed to those
voices arguing for greater social and environmental justice, and that
draws attention to the role of accounting researchers in the process of
globalisation. The paper defines globalisation and expands the
globalisation and accounting research agenda introducing in this
context the harmonization process in accounting. There are the two
main systems which are disputing the first stage of being the
benchmark: GAAP and IFRS. Each of them has his pluses and
minuses on being the selected one. Due to this fact a convergence of
the two, joining the advantages and disadvantages of the two should
be the solution for an unique international accounting solution. Is this
idea realizable, what steps has been made until now, what should be
done in the future. The paper is emphasising the role of the cultural
differences in the process of imposing of an unique international
accounting system by the global organizations..
Abstract: Swietenia mahagoni have been used in traditional
medicine for treatment of different diseases. Present study was
performed to evaluate anti-ulcerogenic activity of ethanol seed
extract against ethanol induced gastric mucosal injury in rats. Six
groups of rats were orally pre-treated respectively with
carboxymethyl cellulose, omeprazole 20 mg/kg, 50, 100, 200 and 400
mg/kg plant extract one hour before oral administration of absolute
ethanol to generate gastric mucosal injury. After additional hour, rats
were sacrificed and ulcer areas of gastric walls were determined.
Grossly, carboxymethyl cellulose group exhibited severe mucosal
injury, whereas pre-treatment with plant extract exhibited significant
protection of gastric mucosa. Histology, carboxymethyl cellulose
group exhibited severe damage of gastric mucosa; edema and
leucocytes infiltration of sub mucosa compared to plant extract which
showed gastric protection. Acute toxicity study did not manifest any
toxicological signs in rats. Conclusions, results suggest that S.
mahagoni promotes ulcer protection as ascertained grossly and
histologically.
Abstract: In deregulated operating regime power system security is an issue that needs due thoughtfulness from researchers in the horizon of unbundling of generation and transmission. Electric power systems are exposed to various contingencies. Network contingencies often contribute to overloading of branches, violation of voltages and also leading to problems of security/stability. To maintain the security of the systems, it is desirable to estimate the effect of contingencies and pertinent control measurement can be taken on to improve the system security. This paper presents the application of particle swarm optimization algorithm to find the optimal location of multi type FACTS devices in a power system in order to eliminate or alleviate the line over loads. The optimizations are performed on the parameters, namely the location of the devices, their types, their settings and installation cost of FACTS devices for single and multiple contingencies. TCSC, SVC and UPFC are considered and modeled for steady state analysis. The selection of UPFC and TCSC suitable location uses the criteria on the basis of improved system security. The effectiveness of the proposed method is tested for IEEE 6 bus and IEEE 30 bus test systems.
Abstract: It is well-known that in wireless local area networks,
authenticating nodes by their MAC addresses is not secure since it is
very easy for an attacker to learn one of the authorized addresses and
change his MAC address accordingly. In this paper, in order to
prevent MAC address spoofing attacks, we propose to use
dynamically changing MAC addresses and make each address usable
for only one session. The scheme we propose does not require any
change in 802.11 protocols and incurs only a small performance
overhead. One of the nice features of our new scheme is that no third
party can link different communication sessions of the same user by
monitoring MAC addresses therefore our scheme is preferable also
with respect to user privacy.
Abstract: Current proposals for E-passport or ID-Card is similar to a regular passport with the addition of tiny contactless integrated circuit (computer chip) inserted in the back cover, which will act as a secure storage device of the same data visually displayed on the photo page of the passport. In addition, it will include a digital photograph that will enable biometric comparison, through the use of facial recognition technology at international borders. Moreover, the e-passport will have a new interface, incorporating additional antifraud and security features. However, its problems are reliability, security and privacy. Privacy is a serious issue since there is no encryption between the readers and the E-passport. However, security issues such as authentication, data protection and control techniques cannot be embedded in one process. In this paper, design and prototype implementation of an improved E-passport reader is presented. The passport holder is authenticated online by using GSM network. The GSM network is the main interface between identification center and the e-passport reader. The communication data is protected between server and e-passport reader by using AES to encrypt data for protection will transferring through GSM network. Performance measurements indicate a 19% improvement in encryption cycles versus previously reported results.
Abstract: Retinal prostheses have been successful in eliciting
visual responses in implanted subjects. As these prostheses progress,
one of their major limitations is the need for increased resolution. As
an alternative to increasing the number of electrodes, virtual
electrodes may be used to increase the effective resolution of current
electrode arrays. This paper presents a virtual electrode technique
based upon time-offsets between stimuli. Two adjacent electrodes are
stimulated with identical pulses with too short of pulse widths to
activate a neuron, but one has a time offset of one pulse width. A
virtual electrode of twice the pulse width was then shown to appear in
the center, with a total width capable of activating a neuron. This can
be used in retinal implants by stimulating electrodes with pulse
widths short enough to not elicit responses in neurons, but with their
combined pulse width adequate to activate a neuron in between them.
Abstract: The purpose of this paper is to examine the inter
relationships among various leadership branding constructs of
entrepreneurs in small and medium sized enterprises (SMEs). We
employ a quantitative structural equation modeling through a new
leadership branding engagement model comprises constructs of
leader-s or entrepreneur-s personality, branding practice and
customer engagement. The results confirm that there are significant
relationships between the three constructs and the major fit indices
indicate that the data fits the proposed model. The findings provide
insights and fill in the literature gaps on statistically validated
representation of leadership branding for SMEs across new economic
regions of Malaysia that may implicate other economic zones with
similar situations. This study extends the establishment of a
leadership branding engagement model with a new mechanism of
using leaders- personality as a predictor to branding practice and
customer engagement performance.
Abstract: The DNA microarray technology concurrently monitors the expression levels of thousands of genes during significant biological processes and across the related samples. The better understanding of functional genomics is obtained by extracting the patterns hidden in gene expression data. It is handled by clustering which reveals natural structures and identify interesting patterns in the underlying data. In the proposed work clustering gene expression data is done through an Advanced Nelder Mead (ANM) algorithm. Nelder Mead (NM) method is a method designed for optimization process. In Nelder Mead method, the vertices of a triangle are considered as the solutions. Many operations are performed on this triangle to obtain a better result. In the proposed work, the operations like reflection and expansion is eliminated and a new operation called spread-out is introduced. The spread-out operation will increase the global search area and thus provides a better result on optimization. The spread-out operation will give three points and the best among these three points will be used to replace the worst point. The experiment results are analyzed with optimization benchmark test functions and gene expression benchmark datasets. The results show that ANM outperforms NM in both benchmarks.
Abstract: In this paper, we present some new upper bounds for
the spectral radius of iterative matrices based on the concept of
doubly α diagonally dominant matrix. And subsequently, we give
two examples to show that our results are better than the earlier ones.
Abstract: Under the variation of crude oil price and the impact of
greenhouse effect, it is urgent to find a potential alternative fuel.
Among these alternative fuels, non edible plant oils are the most
potential ones, because they don-t have the problem of food and
cropland competitions. Among the non-edible plant oils, Jatropha oil
is the most potential one. Jatropha oil is non-eatable oil and has good
oil quality and low temperature performance. It has potential to
become one of the most competitive biomass crude oils. The crude
plant oil will be blended with diesel fuel to be tested in a power
generator. The international collaboration between Taiwan and
Indonesia on the production of Jatropha in Indonesia will also be
presented in this study.
Abstract: Optimization of a microwave-assisted extraction of cherry laurel (Prunus laurocerasus) fruit using methanol was studied. The influence of process parameters (microwave power, plant material-to-solvent ratio and the extraction time) on the extraction efficiency were optimized by using response surface methodology. The predicted maximum yield of extractive substances (41.85 g/100 g fresh plant material) was obtained at microwave power of 600 W and plant material to solvent ratio of 0.2 g/cm3 after 26 minutes of extraction, while a mean value of 40.80±0.41 g/100 g fresh plant material was obtained from laboratory experiments. This proves applicability of the model in predicting optimal extraction conditions with minimal laborious and time consuming. The results indicated that all process parameters were effective on the extraction efficiency, while the most important factor was extraction time. In order to rationalize production the optimal economical condition which gave a large total extract yield with minimal energy and solvent consumption was found.
Abstract: In all industries which are related to heat, suitable
thermal ranges are defined for each device to operate well.
Consideration of these limits requires a thermal control unit beside
the main system. The Satellite Thermal Control Unit exploits from
different methods and facilities individually or mixed. For enhancing
heat transfer between primary surface and the environment,
utilization of radiating extended surfaces are common. Especially for
large temperature differences; variable thermal conductivity has a
strong effect on performance of such a surface .In most literatures,
thermo-physical properties, such as thermal conductivity, are
assumed as constant. However, in some recent researches the
variation of these parameters is considered. This may be helpful for
the evaluation of fin-s temperature distribution in relatively large
temperature differences. A new method is introduced to evaluate
temperature-dependent thermal conductivity values. The finite
volume method is employed to simulate numerically the temperature
distribution in a space radiating fin. The present modeling is carried
out for Aluminum as fin material and compared with previous
method. The present results are also compared with those of two
other analytical methods and good agreement is shown.
Abstract: RFID system, in which we give identification number to each item and detect it with radio frequency, supports more variable service than barcode system can do. For example, a refrigerator with RFID reader and internet connection will automatically notify expiration of food validity to us. But, in spite of its convenience, RFID system has some security threats, because anybody can get ID information of item easily. One of most critical threats is privacy invasion. Existing privacy protection schemes or systems have been proposed, and these schemes or systems defend normal users from attempts that any attacker tries to get information using RFID tag value. But, these systems still have weakness that attacker can get information using analogous value instead of original tag value. In this paper, we mention this type of attack more precisely and suggest 'Tag Broker Model', which can defend it. Tag broker in this model translates original tag value to random value, and user can only get random value. Attacker can not use analogous tag value, because he/she is not able to know original one from it.
Abstract: In this study we present the effect of elevated
temperatures from 300K to 400K on the electrical properties of
copper Phthalocyanine (CuPc) based organic field effect transistors
(OFET). Thin films of organic semiconductor CuPc (40nm) and
semitransparent Al (20nm) were deposited in sequence, by vacuum
evaporation on a glass substrate with previously deposited Ag source
and drain electrodes with a gap of 40 μm. Under resistive mode of
operation, where gate was suspended it was observed that drain
current of this organic field effect transistor (OFET) show an
increase with temperature. While in grounded gate condition metal
(aluminum) – semiconductor (Copper Phthalocyanine) Schottky
junction dominated the output characteristics and device showed
switching effect from low to high conduction states like Zener diode
at higher bias voltages. This threshold voltage for switching effect
has been found to be inversely proportional to temperature and shows
an abrupt decrease after knee temperature of 360K. Change in
dynamic resistance (Rd = dV/dI) with respect to temperature was
observed to be -1%/K.
Abstract: The paper presents an on-line recognition machine
(RM) for continuous/isolated, dynamic and static gestures that arise
in Flight Deck Officer (FDO) training. RM is based on generic pattern
recognition framework. Gestures are represented as templates using
summary statistics. The proposed recognition algorithm exploits temporal
and spatial characteristics of gestures via dynamic programming
and Markovian process. The algorithm predicts corresponding index
of incremental input data in the templates in an on-line mode.
Accumulated consistency in the sequence of prediction provides a
similarity measurement (Score) between input data and the templates.
The algorithm provides an intuitive mechanism for automatic detection
of start/end frames of continuous gestures. In the present paper,
we consider isolated gestures. The performance of RM is evaluated
using four datasets - artificial (W TTest), hand motion (Yang) and
FDO (tracker, vision-based ). RM achieves comparable results which
are in agreement with other on-line and off-line algorithms such as
hidden Markov model (HMM) and dynamic time warping (DTW).
The proposed algorithm has the additional advantage of providing
timely feedback for training purposes.
Abstract: Nano fibers produced by electrospinning are of industrial and scientific attention due to their special characteristics such as long length, small diameter and high surface area. Applications of electrospun structures in nanotechnology are included tissue scaffolds, fibers for drug delivery, composite reinforcement, chemical sensing, enzyme immobilization, membrane-based filtration, protective clothing, catalysis, solar cells, electronic devices and others. Many polymer and ceramic precursor nano fibers have been successfully electrospun with diameters in the range from 1 nm to several microns. The process is complex so that fiber diameter is influenced by various material, design and operating parameters. The objective of this work is to apply genetic algorithm on the parameters of electrospinning which have the most significant effect on the nano fiber diameter to determine the optimum parameter values before doing experimental set up. Effective factors including initial polymer concentration, initial jet radius, electrical potential, relaxation time, initial elongation, viscosity and distance between nozzle and collector are considered to determine finest diameter which is selected by user.
Abstract: Studies in economics domain tried to reveal the correlation between stock markets. Since the globalization era, interdependence between stock markets becomes more obvious. The Dynamic Interaction Network (DIN) algorithm, which was inspired by a Gene Regulatory Network (GRN) extraction method in the bioinformatics field, is applied to reveal important and complex dynamic relationship between stock markets. We use the data of the stock market indices from eight countries around the world in this study. Our results conclude that DIN is able to reveal and model patterns of dynamic interaction from the observed variables (i.e. stock market indices). Furthermore, it is also found that the extracted network models can be utilized to predict movement of the stock market indices with a considerably good accuracy.
Abstract: This paper presents comparison among methods of
determination of the characteristic polynomial coefficients. First, the
resultant systems from the methods are compared based on frequency
criteria such as the closed loop bandwidth, gain and phase margins.
Then the step responses of the resultant systems are compared on the
basis of the transient behavior criteria including overshoot, rise time,
settling time and error (via IAE, ITAE, ISE and ITSE integral
indices). Also relative stability of the systems is compared together.
Finally the best choices in regards to the above diverse criteria are
presented.
Abstract: This paper describes identification of the two poles
unstable SOPDT process, especially with large time delay. A new
modified relay feedback identification method for two poles unstable
SOPDT process is proposed. Furthermore, for the two poles unstable
SOPDT process, an additional Derivative controller is incorporated
parallel with relay to relax the constraint on the ratio of delay to the
unstable time constant, so that the exact model parameters of
unstable processes can be identified. To cope with measurement
noise in practice, a low pass filter is suggested to get denoised output
signal toimprove the exactness of model parameter of unstable
process. PID Lead-lag tuning formulas are derived for two poles
unstable (SOPDT) processes based on IMC principle. Simulation
example illustrates the effectiveness and the simplicity of the
proposed identification and control method.
Abstract: This paper aims to present the design, fabrication and test of a novel piezoelectric actuated, check-valves embedded micropump having the advantages of miniature size, light weight and low power consumption. This device is designed to pump gases and liquids with the capability of performing the self-priming and bubble-tolerant work mode by maximizing the stroke volume of the membrane as well as the compression ratio via minimization of the dead volume of the micropump chamber and channel. By experiment apparatus setup, we can get the real-time values of the flow rate of micropump, the displacement of the piezoelectric actuator and the deformation of the check valve, simultaneously. The micropump with check valve 0.4 mm in thickness obtained higher output performance under the sinusoidal waveform of 120 Vpp. The micropump achieved the maximum pumping rates of 42.2 ml/min and back pressure of 14.0 kPa at the corresponding frequency of 28 and 20 Hz. The presented micropump is able to pump gases with a pumping rate of 196 ml/min at operating frequencies of 280 Hz under the sinusoidal waveform of 120 Vpp.