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: Electromyography (EMG) signal processing has been investigated remarkably regarding various applications such as in rehabilitation systems. Specifically, wavelet transform has served as a powerful technique to scrutinize EMG signals since wavelet transform is consistent with the nature of EMG as a non-stationary signal. In this paper, the efficiency of wavelet transform in surface EMG feature extraction is investigated from four levels of wavelet decomposition and a comparative study between different mother wavelets had been done. To recognize the best function and level of wavelet analysis, two evaluation criteria, scatter plot and RES index are recruited. Hereupon, four wavelet families, namely, Daubechies, Coiflets, Symlets and Biorthogonal are studied in wavelet decomposition stage. Consequently, the results show that only features from first and second level of wavelet decomposition yields good performance and some functions of various wavelet families can lead to an improvement in separability class of different hand movements.
Abstract: We present a new approach to evaluation of Cyber Security in Power Systems using the method of modeling the power systems Infrastructure using software agents. Interfaces between module and the home smart meter are recognized as the primary points of intrusion.
Abstract: In this paper, a new approach for target recognition based on the Empirical mode decomposition (EMD) algorithm of Huang etal. [11] and the energy tracking operator of Teager [13]-[14] is introduced. The conjunction of these two methods is called Teager-Huang analysis. This approach is well suited for nonstationary signals analysis. The impulse response (IR) of target is first band pass filtered into subsignals (components) called Intrinsic mode functions (IMFs) with well defined Instantaneous frequency (IF) and Instantaneous amplitude (IA). Each IMF is a zero-mean AM-FM component. In second step, the energy of each IMF is tracked using the Teager energy operator (TEO). IF and IA, useful to describe the time-varying characteristics of the signal, are estimated using the Energy separation algorithm (ESA) algorithm of Maragos et al .[16]-[17]. In third step, a set of features such as skewness and kurtosis are extracted from the IF, IA and IMF energy functions. The Teager-Huang analysis is tested on set of synthetic IRs of Sonar targets with different physical characteristics (density, velocity, shape,? ). PCA is first applied to features to discriminate between manufactured and natural targets. The manufactured patterns are classified into spheres and cylinders. One hundred percent of correct recognition is achieved with twenty three echoes where sixteen IRs, used for training, are free noise and seven IRs, used for testing phase, are corrupted with white Gaussian noise.
Abstract: It is important problems to increase the detection rates
and reduce false positive rates in Intrusion Detection System (IDS).
Although preventative techniques such as access control and
authentication attempt to prevent intruders, these can fail, and as a
second line of defence, intrusion detection has been introduced. Rare
events are events that occur very infrequently, detection of rare
events is a common problem in many domains. In this paper we
propose an intrusion detection method that combines Rough set and
Fuzzy Clustering. Rough set has to decrease the amount of data and
get rid of redundancy. Fuzzy c-means clustering allow objects to
belong to several clusters simultaneously, with different degrees of
membership. Our approach allows us to recognize not only known
attacks but also to detect suspicious activity that may be the result of
a new, unknown attack. The experimental results on Knowledge
Discovery and Data Mining-(KDDCup 1999) Dataset show that the
method is efficient and practical for intrusion detection systems.
Abstract: The purpose of this paper is to elucidate the flow unsteady behavior for moving plug in convergent-divergent variable thrust nozzle. Compressible axisymmetric Navier-Stokes equations are used to study this physical phenomenon. Different velocities are set for plug to investigate the effect of plug movement on flow unsteadiness. Variation of mass flow rate and thrust are compared under two conditions: First, the plug is placed at different positions and flow is simulated to reach the steady state (quasi steady simulation) and second, the plug is moved with assigned velocity and flow simulation is coupled with plug movement (unsteady simulation). If plug speed is high enough and its movement time scale is at the same order of the flow time scale, variation of the mass flow rate and thrust level versus plug position demonstrate a vital discrepancy under the quasi steady and unsteady conditions. This phenomenon should be considered especially from response time viewpoints in thrusters design.
Abstract: This paper applies fuzzy AHP to evaluate the service
quality of online auction. Service quality is a composition of various
criteria. Among them many intangible attributes are difficult to
measure. This characteristic introduces the obstacles for respondents
on reply in the survey. So as to overcome this problem, we invite
fuzzy set theory into the measurement of performance and use AHP in
obtaining criteria. We found the most concerned dimension of service
quality is Transaction Safety Mechanism and the least is Charge Item.
Other criteria such as information security, accuracy and information
are too vital.
Abstract: Modular multiplication is the basic operation
in most public key cryptosystems, such as RSA, DSA, ECC,
and DH key exchange. Unfortunately, very large operands
(in order of 1024 or 2048 bits) must be used to provide
sufficient security strength. The use of such big numbers
dramatically slows down the whole cipher system, especially
when running on embedded processors.
So far, customized hardware accelerators - developed on
FPGAs or ASICs - were the best choice for accelerating
modular multiplication in embedded environments. On the
other hand, many algorithms have been developed to speed
up such operations. Examples are the Montgomery modular
multiplication and the interleaved modular multiplication
algorithms. Combining both customized hardware with
an efficient algorithm is expected to provide a much faster
cipher system.
This paper introduces an enhanced architecture for computing
the modular multiplication of two large numbers X
and Y modulo a given modulus M. The proposed design is
compared with three previous architectures depending on
carry save adders and look up tables. Look up tables should
be loaded with a set of pre-computed values. Our proposed
architecture uses the same carry save addition, but replaces
both look up tables and pre-computations with an enhanced
version of sign detection techniques. The proposed architecture
supports higher frequencies than other architectures.
It also has a better overall absolute time for a single operation.
Abstract: This paper discusses a curriculum approach that will
give emphasis on practical portions of teaching network security
subjects in information and communication technology courses. As
we are well aware, the need to use a practice and application oriented
approach in education is paramount. Research on active learning and
cooperative groups have shown that students grasps more and have
more tendency towards obtaining and realizing soft skills like
leadership, communication and team work as opposed to the more
traditional theory and exam based teaching and learning. While this
teaching and learning paradigm is relatively new in Malaysia, it has
been practiced widely in the West. This paper examines a certain
approach whereby students learning wireless security are divided into
and work in small and manageable groups where there will be 2
teams which consist of black hat and white hat teams. The former
will try to find and expose vulnerabilities in a wireless network while
the latter will try their best to prevent such attacks on their wireless
networks using hardware, software, design and enforcement of
security policy and etc. This paper will try to show that the approach
taken plus the use of relevant and up to date software and hardware
and with suitable environment setting will hopefully expose students
to a more fruitful outcome in terms of understanding of concepts,
theories and their motivation to learn.
Abstract: The utility of expert system generators has been
widely recognized in many applications. Several generators based on
concept of the paradigm object, have been recently proposed. The
generator of oriented object expert system (GSEOO) offers
languages that are often complex and difficult to use. We propose in
this paper an extension of the expert system generator, JESS, which
permits a friendly use of this expert system. The new tool, called
VISUAL JESS, bring two main improvements to JESS. The first
improvement concerns the easiness of its utilization while giving
back transparency to the syntax and semantic aspects of the JESS
programming language. The second improvement permits an easy
access and modification of the JESS knowledge basis. The
implementation of VISUAL JESS is made so that it is extensible and
portable.
Abstract: The purpose of this study is mainly to predict collision
frequency on the horizontal tangents combined with vertical curves
using artificial neural network methods. The proposed ANN models
are compared with existing regression models. First, the variables
that affect collision frequency were investigated. It was found that
only the annual average daily traffic, section length, access density,
the rate of vertical curvature, smaller curve radius before and after
the tangent were statistically significant according to related
combinations. Second, three statistical models (negative binomial,
zero inflated Poisson and zero inflated negative binomial) were
developed using the significant variables for three alignment
combinations. Third, ANN models are developed by applying the
same variables for each combination. The results clearly show that
the ANN models have the lowest mean square error value than those
of the statistical models. Similarly, the AIC values of the ANN
models are smaller to those of the regression models for all the
combinations. Consequently, the ANN models have better statistical
performances than statistical models for estimating collision
frequency. The ANN models presented in this paper are
recommended for evaluating the safety impacts 3D alignment
elements on horizontal tangents.
Abstract: Business rules are widely used within the services
sector. They provide consistency and allow relatively unskilled staff
to process complex transactions correctly. But there are many
examples where the rules themselves have an impact on the costs and
profits of an organisation. Financial services, transport and human
services are areas where the rules themselves can impact the bottom
line in a predictable way. If this is the case, how can we find that set
of rules that maximise profit, performance or customer service, or
any other key performance indicators? The manufacturing, energy
and process industries have embraced mathematical optimisation
techniques to improve efficiency, increase production and so on. This
paper explores several real world (but simplified) problems in the
services sector and shows how business rules can be optimised. It
also examines the similarities and differences between the service
and other sectors, and how optimisation techniques could be used to
deliver similar benefits.
Abstract: The study will search the level of existence of the
sweethearting in Saudi Arabia's Supermarkets in Riyadh.
Sweethearting occurs when frontline workers give unauthorized free
or uncounted goods and services to customer-s conspirators. The
store managers and /or security managers were asked about the
sweethearting that occurs in the supermarkets. The characteristics of
sweethearting in Riyadh stores were investigated. Two independent
variables were related to the report of sweethearting. These
independent variables are: The effect of store environment on
sweethearting and the security techniques and loss prevention
electronics techniques used. This study expected to shed the light
about the level of sweethearting in Saudi Arabia and the factors
behind it. This study will serve as an exploratory study for such
phenomenon in Saudi Arabia as well as both descriptive for the
characteristics of sweethearting and explanatory study to link
between the environmental and security systems factors to
sweethearting.
Abstract: The culture of riding heavy motorcycles originates
from advanced countries and mainly comes from Europe, North
America, and Japan. Heavy duty motorcycle riders are different from
people who view motorcycles as a convenient mean of transportation.
They regard riding them as a kind of enjoyment and high-level taste.
The activities of riding heavy duty motorcycles have formes a
distinctive landscape in domestic land in Taiwan. Previous studies
which explored motorcycle culture in Taiwan still focused on the
objects of motorcycle engine displacement under 50 cc.. The study
aims to study the heavy duty motorcycles of engine displacement over
550 cc. and explores where their attractiveness is. For finding the
attractiveness of heavy duty motorcycle, the study chooses Miryoku
Engineering (Preference-Based Design) approach. Two steps are
adopted to proceed the research. First, through arranging the letters
obtained from interviewing experts, EGM (The Evaluation Grid
Method) was applied to find out the structure of attractiveness. The
attractive styles are eye-dazzling, leisure, classic, and racing
competitive styles. Secondarily, Quantification Theory Type I analysis
was adopted as a tool for analyzing the importance of attractiveness.
The relationship between style and attractive parts was also discussed.
The results could contribute to the design and research development of
heavy duty motorcycle industry in Taiwan.
Abstract: This study aims at providing empirical evidence on a
comparison of two equity valuation models: (1) the dividend discount
model (DDM) and (2) the residual income model (RIM), in
estimating equity values of Thai firms during 1995-2004. Results
suggest that DDM and RIM underestimate equity values of Thai
firms and that RIM outperforms DDM in predicting cross-sectional
stock prices. Results on regression of cross-sectional stock prices on
the decomposed DDM and RIM equity values indicate that book
value of equity provides the greatest incremental explanatory power,
relative to other components in DDM and RIM terminal values,
suggesting that book value distortions resulting from accounting
procedures and choices are less severe than forecast and
measurement errors in discount rates and growth rates.
We also document that the incremental explanatory power of book
value of equity during 1998-2004, representing the information
environment under Thai Accounting Standards reformed after the
1997 economic crisis to conform to International Accounting
Standards, is significantly greater than that during 1995-1996,
representing the information environment under the pre-reformed
Thai Accounting Standards. This implies that the book value
distortions are less severe under the 1997 Reformed Thai Accounting
Standards than the pre-reformed Thai Accounting Standards.
Abstract: Sport is one of the sectors in which the largest
technical projections regarding the functions of textiles can be found.
He is a large consumer of high performance composite materials and
new fibers. It is one of the sectors where the innovation is the most
important when the greatest numbers of spectacular developments are
aimed at increasing performance. In medicine, textile innovation is
used and contributes in the amelioration of different materials such as
dressing, orthosis, bandages, etc. The hygienic textiles in non-woven
materials record a strong growth. The objective of this study is to
show the different advances of development we obtained in the both
ways (sport and medicine). Polyamide fibers where developed
tacking into account the specification of the high level athlete’s
performance like swimming and triathlon (Olympic Games, Brazil
2016). The first textile utilization was for skiing (Olympic Games,
Sotchi 2014). The different textiles technologies where adapted for
medicine.
Abstract: The present work represents an investigation of the
hydrolysis of hull-less pumpkin (Cucurbita Pepo L.) oil cake protein
isolate (PuOC PI) by pepsin. To examine the effectiveness and
suitability of pepsin towards PuOC PI the kinetic parameters for
pepsin on PuOC PI were determined and then, the hydrolysis process
was studied using Response Surface Methodology (RSM). The
hydrolysis was carried out at temperature of 30°C and pH 3.00. Time
and initial enzyme/substrate ratio (E/S) at three levels were selected
as the independent parameters. The degree of hydrolysis, DH, was
mesuared after 20, 30 and 40 minutes, at initial E/S of 0.7, 1 and 1.3
mA/mg proteins. Since the proposed second-order polynomial model
showed good fit with the experimental data (R2 = 0.9822), the
obtained mathematical model could be used for monitoring the
hydrolysis of PuOC PI by pepsin, under studied experimental
conditions, varying the time and initial E/S. To achieve the highest
value of DH (39.13 %), the obtained optimum conditions for time
and initial E/S were 30 min and 1.024 mA/mg proteins.
Abstract: Intelligent Video-Surveillance (IVS) systems are
being more and more popular in security applications. The analysis
and recognition of abnormal behaviours in a video sequence has
gradually drawn the attention in the field of IVS, since it allows
filtering out a large number of useless information, which guarantees
the high efficiency in the security protection, and save a lot of human
and material resources. We present in this paper ADABeV, an
intelligent video-surveillance framework for event recognition in
crowded scene to detect the abnormal human behaviour. This
framework is attended to be able to achieve real-time alarming,
reducing the lags in traditional monitoring systems. This architecture
proposal addresses four main challenges: behaviour understanding in
crowded scenes, hard lighting conditions, multiple input kinds of
sensors and contextual-based adaptability to recognize the active
context of the scene.
Abstract: In this paper, we study the oscillation of a class of second-order nonlinear neutral damped variable delay dynamic equations on time scales. By using a generalized Riccati transformation technique, we obtain some sufficient conditions for the oscillation of the equations. The results of this paper improve and extend some known results. We also illustrate our main results with some examples.
Abstract: Sustainable development is one of the most debated
issues, recently. In terms of providing more livable Earth continuity,
while Production activities are going on, on the other hand protecting
the environment has importance. As a strategy for sustainable
development, eco-innovation is the application of innovations to
reduce environmental burdens. Endeavors to understand ecoinnovation
processes have been affected from environmental
economics and innovation economics from neoclassical economics,
and evolutionary economics other than neoclassical economics. In
the light of case study analyses, this study aims to display activities
in this field through case studies after explaining the theoretical
framework of eco-innovations. This study consists of five sections
including introduction and conclusion. In the second part of the study
identifications of the concepts related with eco-innovation are
described and eco-innovations are classified. Third section considers
neoclassical and evolutionary approaches from neoclassical
economics and evolutionary economics, respectively. Fourth section
gives the case studies of successful eco-innovations. Last section is
the conclusion part and offers suggestions for future eco-innovation
research according to the theoretical framework and the case studies.