Abstract: The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.
Abstract: Fabric form-work is a technique to cast concrete structures with a great advantage of saving concrete material of up to 40%. This technique is particularly associated with the optimized concrete structures that usually have smaller cross-section dimensions than equivalent prismatic members. However, this can make the structural system produced from these members prone to smaller serviceability safety margins. Therefore, it is very important to understand the serviceability issue of non-prismatic concrete structures. In this paper, an analytical computer-based model to optimize concrete beams and to predict load-deflection behaviour of both prismatic and non-prismatic concrete beams is presented. The model was developed based on the method of sectional analysis and integration of curvatures. Results from the analytical model were compared to load-deflection behaviour of a number of beams with different geometric and material properties from other researchers. The results of the comparison show that the analytical program can accurately predict the load-deflection response of concrete beams with medium reinforcement ratios. However, it over-estimates deflection values for lightly reinforced specimens. Finally, the analytical program acceptably predicted load-deflection behaviour of on-prismatic concrete beams.
Abstract: Piecewise polynomial regression model is very flexible model for modeling the data. If the piecewise polynomial regression model is matched against the data, its parameters are not generally known. This paper studies the parameter estimation problem of piecewise polynomial regression model. The method which is used to estimate the parameters of the piecewise polynomial regression model is Bayesian method. Unfortunately, the Bayes estimator cannot be found analytically. Reversible jump MCMC algorithm is proposed to solve this problem. Reversible jump MCMC algorithm generates the Markov chain that converges to the limit distribution of the posterior distribution of piecewise polynomial regression model parameter. The resulting Markov chain is used to calculate the Bayes estimator for the parameters of piecewise polynomial regression model.
Abstract: The study assessed the potential and economic viability of stand-alone wind systems for embedded generation, taking into account its benefits to small off-grid rural communities at 40 meteorological sites in Nigeria. A specific electric load profile was developed to accommodate communities consisting of 200 homes, a school and a community health centre. This load profile was incorporated within the distributed generation analysis producing energy in the MW range, while optimally meeting daily load demand for the rural communities. Twenty-four years (1987 to 2010) of wind speed data at a height of 10m utilized for the study were sourced from the Nigeria Meteorological Department, Oshodi. The HOMER® software optimizing tool was engaged for the feasibility study and design. Each site was suited to 3MW wind turbines in sets of five, thus 15MW was designed for each site. This design configuration was adopted in order to easily compare the distributed generation system amongst the sites to determine their relative economic viability in terms of life cycle cost, as well as levelised cost of producing energy. A net present value was estimated in terms of life cycle cost for 25 of the 40 meteorological sites. On the other hand, the remaining sites yielded a net present cost; meaning the installations at these locations were not economically viable when utilizing the present tariff regime for embedded generation in Nigeria.
Abstract: The tremendous increase in the population of the world creates the immediate need for the energy resources. All the people in the world need the sustainable energy resources which have low costs. Solar energy is appraised as one of the main energy resources in warm countries. The areas in the west of India like Rajasthan, Gujarat, etc. are immensely rich in solar energy resources. This paper deals with the development of dual axis solar tracker using Arduino board. Depending on the astronomical estimates of the sun from the GPS and sensor image processing outcomes, a methodology is proposed to locate the position of the sun to obtain the maximum solar energy. Based on the outcomes, the solar tracking system figures out whether to use image processing outcomes or astronomical estimates to attain the maximum efficiency of the solar panel. Finally, the experimental values obtained from the solar tracker for both the sunny and the rainy days are being tabulated.
Abstract: The seismic responses-based structural health monitoring system has been performed to prevent seismic damage. Structural seismic damage of building is caused by the instantaneous stress concentration which is related with dynamic characteristic of earthquake. Meanwhile, seismic response analysis to estimate the dynamic responses of building demands significantly high computational cost. To prevent the failure of structural members from the characteristic of the earthquake and the significantly high computational cost for seismic response analysis, this paper presents an artificial neural network (ANN) based prediction model for dynamic responses of building considering specific time length. Through the measured dynamic responses, input and output node of the ANN are formed by the length of specific time, and adopted for the training. In the model, evolutionary radial basis function neural network (ERBFNN), that radial basis function network (RBFN) is integrated with evolutionary optimization algorithm to find variables in RBF, is implemented. The effectiveness of the proposed model is verified through an analytical study applying responses from dynamic analysis for multi-degree of freedom system to training data in ERBFNN.
Abstract: An in vitro study was carried out to evaluate the feasibility of small field of view (FOV) cone beam computed tomography (CBCT) in determining endodontic working length. The objectives were to determine the accuracy of CBCT in measuring the estimated preoperative working lengths (EPWL), endodontic working lengths (EWL) and file lengths. Access cavities were prepared in 27 molars. For each root canal, the baseline electronic working length was determined using an EAL (Raypex 5). The teeth were then divided into overextended, non-modified and underextended groups and the lengths were adjusted accordingly. Imaging and measurements were made using the respective software of the RVG (Kodak RVG 6100) and CBCT units (Kodak 9000 3D). Root apices were then shaved and the apical constrictions viewed under magnification to measure the control working lengths. The paired t-test showed a statistically significant difference between CBCT EPWL and control length but the difference was too small to be clinically significant. From the Bland Altman analysis, the CBCT method had the widest range of 95% limits of agreement, reflecting its greater potential of error. In measuring file lengths, RVG had a bigger window of 95% limits of agreement compared to CBCT. Conclusions: (1) The clinically insignificant underestimation of the preoperative working length using small FOV CBCT showed that it is acceptable for use in the estimation of preoperative working length. (2) Small FOV CBCT may be used in working length determination but it is not as accurate as the currently practiced method of using the EAL. (3) It is also more accurate than RVG in measuring file lengths.
Abstract: Firstly, in order to examine the influence of the remaining amount of the rust on the coating film durability, the accelerated deterioration tests were carried out. In order to prepare test specimens, uncoated steel plates were corroded by the Salt Spray Test (SST) prior to the accelerated deterioration tests, and then the prepared test specimens were coated by epoxy resin and phthalic acid resin each of which has different gas-barrier performance. As the result, it was confirmed that the under-film corrosion occurred in the area and the adjacency to great quantities of salt exists in the rust, and did not occurred in the specimen which was applied the epoxy resin paint after the surface preparation by the power tool. Secondly, in order to clarify the influence of the corrosive factors on the coating film durability, outdoor exposure tests were conducted for one year on actual steel bridge located at a coastal area. The tests specimens consist of coated corroded plates and the uncoated steel plates, and they were installed on the different structural members of the bridge for one year. From the test results, the uncoated steel plates which were installed on the underside of the member are easily corrosive and had highly correlation with the amount of salt in the rust. On the other hand, the most corrosive under-film steel was the vertical surface of the web plate. Thus, it was confirmed that under-film corrosion rate was not match with corrosion rate of the uncoated steel. Consequently, it is estimated that the main factors of under-film corrosion are gas-barrier property of coating film and corrosive factors such as water vapor and temperature. The salt which significantly corrodes the uncoated steel plate is not directly related to the under-film corrosion.
Abstract: A distributor of Apple products' experiences numerous difficulties in developing marketing strategies for new and existing mobile product entries that maximize customer satisfaction and the firm's profitability. This research, therefore, integrates market segmentation in platform-based product family design and conjoint analysis to identify iSystem combinations that increase customer satisfaction and business profits. First, the enhanced market segmentation grid is created. Then, the estimated demand model is formulated. Finally, the profit models are constructed then used to determine the ideal product family design that maximizes profit. Conjoint analysis is used to explore customer preferences with their satisfaction levels. A total of 200 surveys are collected about customer preferences. Then, simulation is used to determine the importance values for each attribute. Finally, sensitivity analysis is conducted to determine the product family design that maximizes both objectives. In conclusion, the results of this research shall provide great support to Apple distributors in determining the best marketing strategies that enhance their market share.
Abstract: Textile industries cater to varied customer preferences and contribute substantially to the economy. However, these textile industries also produce a considerable amount of effluents. Prominent among these are the azo dyes which impart considerable color and toxicity even at low concentrations. Azo dyes are also used as coloring agents in food and pharmaceutical industry. Despite their applications, azo dyes are also notorious pollutants and carcinogens. Popular techniques like photo-degradation, biodegradation and the use of oxidizing agents are not applicable for all kinds of dyes, as most of them are stable to these techniques. Chemical coagulation produces a large amount of toxic sludge which is undesirable and is also ineffective towards a number of dyes. Most of the azo dyes are stable to UV-visible light irradiation and may even resist aerobic degradation. Adsorption has been the most preferred technique owing to its less cost, high capacity and process efficiency and the possibility of regenerating and recycling the adsorbent. Adsorption is also most preferred because it may produce high quality of the treated effluent and it is able to remove different kinds of dyes. However, the adsorption process is influenced by many variables whose inter-dependence makes it difficult to identify optimum conditions. The variables include stirring speed, temperature, initial concentration and adsorbent dosage. Further, the internal diffusional resistance inside the adsorbent particle leads to slow uptake of the solute within the adsorbent. Hence, it is necessary to identify optimum conditions that lead to high capacity and uptake rate of these pollutants. In this work, commercially available activated carbon was chosen as the adsorbent owing to its high surface area. A typical azo dye found in textile effluent waters, viz. the monoazo Acid Orange 10 dye (CAS: 1936-15-8) has been chosen as the representative pollutant. Adsorption studies were mainly focused at obtaining equilibrium and kinetic data for the batch adsorption process at different process conditions. Studies were conducted at different stirring speed, temperature, adsorbent dosage and initial dye concentration settings. The Full Factorial Design was the chosen statistical design framework for carrying out the experiments and identifying the important factors and their interactions. The optimum conditions identified from the experimental model were validated with actual experiments at the recommended settings. The equilibrium and kinetic data obtained were fitted to different models and the model parameters were estimated. This gives more details about the nature of adsorption taking place. Critical data required to design batch adsorption systems for removal of Acid Orange 10 dye and identification of factors that critically influence the separation efficiency are the key outcomes from this research.
Abstract: The tradition competitive newsvendor game assumes decision makers are rational. However, there are behavioral biases when people make decisions, such as loss aversion, mental accounting and overconfidence. Overestimation of a subject’s own performance is one type of overconfidence. The objective of this research is to analyze the impact of the overestimated demand in the newsvendor competitive game with two players. This study builds a competitive newsvendor game model where newsvendors have private information of their demands, which is overestimated. At the same time, demands of each newsvendor forecasted by a third party institution are available. This research shows that the overestimation leads to demand steal effect, which reduces the competitor’s order quantity. However, the overall supply of the product increases due to overestimation. This study illustrates the boundary condition for the overestimated newsvendor to have the equilibrium order drop due to the demand steal effect from the other newsvendor. A newsvendor who has higher critical fractile will see its equilibrium order decrease with the drop of estimation level from the other newsvendor.
Abstract: Compliant foil gas lubricated bearings are used for the
support of light loads in the order of few kilograms at high speeds, in
the order of 50,000 RPM. The stiffness of the foil bearings depends
both on the stiffness of the compliant foil and on the lubricating
gas film. The stiffness of the bearings plays a crucial role in the
stable operation of the supported rotor over a range of speeds. This
paper describes a numerical approach to estimate the stiffness of the
bearings using pseudo spectral scheme. Methodology to obtain the
stiffness of the foil bearing as a function of weight of the shaft is
given and the results are presented.
Abstract: The disorders caused by the shrinking-swelling phenomenon are prevalent in arid and semi-arid in the presence of swelling clay. This soil has the characteristic of changing state under the effect of water solicitation (wetting and drying). A set of geotechnical parameters is necessary for the characterization of this soil type, such as state parameters, physical and chemical parameters and mechanical parameters. Some of these tests are very long and some are very expensive, hence the use or methods of predictions. The complexity of this phenomenon and the difficulty of its characterization have prompted researchers to use several identification parameters in the prediction of swelling potential. This document is an analytical and statistical study of geotechnical parameters affecting the potential of swelling clays. This work is performing on a database obtained from investigations swelling Algerian soil. The obtained observations have helped us to understand the soil swelling structure and its behavior.
Abstract: In the SHP, LVDT sensor is for detecting the length
changes of the EHA output, and the thrust of the EHA is controlled by
the pressure sensor. Sensor is possible to cause hardware fault by
internal problem or external disturbance. The EHA of SHP is able to
be uncontrollable due to control by feedback from uncertain
information, on this paper; the sliding mode observer algorithm
estimates the original sensor output information in permanent sensor
fault. The proposed algorithm shows performance to recovery fault of
disconnection and short circuit basically, also the algorithm detect
various of sensor fault mode.
Abstract: Philip Morris International (PMI) is developing a range
of novel tobacco products with the potential to reduce individual
risk and population harm in comparison to smoking cigarettes.
One of these products is the Tobacco Heating System 2.2 (THS
2.2), (named as the Electrically Heated Tobacco System (EHTS) in
this paper), already commercialized in a number of countries (e.g.,
Japan, Italy, Switzerland, Russia, Portugal and Romania). During use,
the patented EHTS heats a specifically designed tobacco product
(Electrically Heated Tobacco Product (EHTP)) when inserted into
a Holder (heating device). The EHTP contains tobacco material in
the form of a porous plug that undergoes a controlled heating process
to release chemical compounds into vapors, from which an aerosol
is formed during cooling. The aim of this work was to investigate
the aerosol formation characteristics for realistic operating conditions
of the EHTS as well as for relevant gas mixture compositions
measured in the EHTP aerosol consisting mostly of water, glycerol
and nicotine, but also other compounds at much lower concentrations.
The nucleation process taking place in the EHTP during use when
operated in the Holder has therefore been modeled numerically using
an extended Classical Nucleation Theory (CNT) for multicomponent
gas mixtures. Results from the performed simulations demonstrate
that aerosol droplets are formed only in the presence of an aerosol
former being mainly glycerol. Minor compounds in the gas mixture
were not able to reach a supersaturated state alone and therefore
could not generate aerosol droplets from the multicomponent gas
mixture at the operating conditions simulated. For the analytically
characterized aerosol composition and estimated operating conditions
of the EHTS and EHTP, glycerol was shown to be the main aerosol
former triggering the nucleation process in the EHTP. This implies
that according to the CNT, an aerosol former, such as glycerol
needs to be present in the gas mixture for an aerosol to form
under the tested operating conditions. To assess if these conclusions
are sensitive to the initial amount of the minor compounds and to
include and represent the total mass of the aerosol collected during
the analytical aerosol characterization, simulations were carried out
with initial masses of the minor compounds increased by as much
as a factor of 500. Despite this extreme condition, no aerosol
droplets were generated when glycerol, nicotine and water were
treated as inert species and therefore not actively contributing to the
nucleation process. This implies that according to the CNT, an aerosol
cannot be generated without the help of an aerosol former, from
the multicomponent gas mixtures at the compositions and operating
conditions estimated for the EHTP, even if all minor compounds are
released or generated in a single puff.
Abstract: In this paper numerous robust fitting procedures are considered in estimating spatial variograms. In spatial statistics, the conventional variogram fitting procedure (non-linear weighted least squares) suffers from the same outlier problem that has plagued this method from its inception. Even a 3-parameter model, like the variogram, can be adversely affected by a single outlier. This paper uses the Hogg-Type adaptive procedures to select an optimal score function for a rank-based estimator for these non-linear models. Numeric examples and simulation studies will demonstrate the robustness, utility, efficiency, and validity of these estimates.
Abstract: When examining conflicts around the world, it is evident that the majority of intractable conflicts are steeped in identity. Identity seems to be not only a causal variable for conflict, but also a catalytic parameter for the process of reconciliation that follows ceasefire. This paper focuses on the process of identity securitization that occurs between rival groups of heterogeneous collective identities – ethnic, national or religious – as well as on the relationship between identity securitization and the ability of the groups involved to reconcile. Are securitized identities obstacles to the process of reconciliation, able to hinder any prospects of peace? If the level to which an identity is securitized is catalytic to a conflict’s discourse and settlement, then which factors act as indicators of identity de-securitization? The level of an in-group’s identity securitization can be estimated through a number of indicators, one of which is narrative. The stories, views and stances each in-group adopts in relation to its history of conflict and relation with their rival out-group can clarify whether that specific in-group feels victimized and threatened or safe and ready to reconcile. Accordingly, this study discusses identity securitization through narrative in relation to intractable conflicts. Are there conflicts around the world that, despite having been identified as intractable, stagnated or insoluble, show signs of identity de-securitization through narrative? This inquiry uses the case of the Cyprus conflict and its partitioned societies to present official narratives from the two communities and assess whether these narratives have transformed, indicating a less securitized in-group identity for the Greek and Turkish Cypriots. Specifically, the study compares the official historical overviews presented by each community’s Ministry of Foreign Affairs website and discusses the extent to which the two official narratives present a securitized collective identity. In addition, the study will observe whether official stances by the two communities – as adopted by community leaders – have transformed to depict less securitization over time. Additionally, the leaders’ reflection of popular opinion is evaluated through recent opinion polls from each community. Cyprus is currently experiencing renewed optimism for reunification, with the leaders of its two communities engaging in rigorous negotiations, and with rumors calling for a potential referendum for reunification to be taking place even as early as within 2016. Although leaders’ have shown a shift in their rhetoric and have moved away from narratives of victimization, this is not the case for the official narratives used by their respective ministries of foreign affairs. The study’s findings explore whether this narrative inconsistency proves that Cyprus is transitioning towards reunification, or whether the leaders are risking sending a securitized population to the polls to reject a potential reunification. More broadly, this study suggests that in the event that intractable conflicts might be moving towards viable peace, in-group narratives--official narratives in particular--can act as indicators of the extent to which rival entities have managed to reconcile.
Abstract: In this paper, propose method that can user’s position
that based on database is built from single camera. Previous
positioning calculate distance by arrival-time of signal like GPS
(Global Positioning System), RF(Radio Frequency). However, these
previous method have weakness because these have large error range
according to signal interference. Method for solution estimate position
by camera sensor. But, signal camera is difficult to obtain relative
position data and stereo camera is difficult to provide real-time
position data because of a lot of image data, too. First of all, in this
research we build image database at space that able to provide
positioning service with single camera. Next, we judge similarity
through image matching of database image and transmission image
from user. Finally, we decide position of user through position of most
similar database image. For verification of propose method, we
experiment at real-environment like indoor and outdoor. Propose
method is wide positioning range and this method can verify not only
position of user but also direction.
Abstract: We present a family of data-reusing and affine
projection algorithms. For identification of a noisy linear finite
impulse response channel, a partial knowledge of a channel,
especially noise, can be used to improve the performance of
the adaptive filter. Motivated by this fact, the proposed scheme
incorporates an estimate of a knowledge of noise. A constraint, called
the adaptive noise constraint, estimates an unknown information of
noise. By imposing this constraint on a cost function of data-reusing
and affine projection algorithms, a cost function based on the adaptive
noise constraint and Lagrange multiplier is defined. Minimizing the
new cost function leads to the adaptive noise constrained (ANC)
data-reusing and affine projection algorithms. Experimental results
comparing the proposed schemes to standard data-reusing and affine
projection algorithms clearly indicate their superior performance.
Abstract: Due to the increasing growth of internet users, the emerging applications of multicast are growing day by day and there is a requisite for the design of high-speed switches/routers. Huge amounts of effort have been done into the research area of multicast switch fabric design and algorithms. Different traffic scenarios are the influencing factor which affect the throughput and delay of the switch. The pointer based multicast scheduling algorithms are not performed well under non-uniform traffic conditions. In this work, performance of the switch has been analyzed by applying the advanced multicast scheduling algorithm OQSMS (Optimal Queue Selection Based Multicast Scheduling Algorithm), MDDR (Multicast Due Date Round-Robin Scheduling Algorithm) and MDRR (Multicast Dual Round-Robin Scheduling Algorithm). The results show that OQSMS achieves better switching performance than other algorithms under the uniform, non-uniform and bursty traffic conditions and it estimates optimal queue in each time slot so that it achieves maximum possible throughput.