Abstract: The objective of this paper is to present the process of
change in management accounting in Romania, a former communist
country from Eastern Europe. In order to explain this process, we used
the contingency and institutional theories. We focused on the
following directions: the presentation of the scientific context and
motivation of this research and the case study. We presented the state
of the art in the process of change in the management accounting from
the international and national perspective. We also described the
evolution of management accounting in Romania in the context of
economic and political changes. An important moment was the fall of
communism in 1989. This represents a starting point for a new
economic environment and for new management accounting.
Accordingly, we developed a case study which presented this
evolution. The conclusion of our research was that the changes in the
management accounting system of the company analysed occurred in
the same time with the institutionalisation of some elements (e.g.
degree of competition, training and competencies in management
accounting). The management accounting system was modelled by the
contingencies specific to this company (e.g. environment, industry,
strategy).
Abstract: A novel design technique employing CMOS Current
Feedback Operational Amplifier (CFOA) is presented. The feature of
consumption very low power in designing pseudo-OTA is used to
decreasing the total power consumption of the proposed CFOA. This
design approach applies pseudo-OTA as input stage cascaded with
buffer stage. Moreover, the DC input offset voltage and harmonic
distortion (HD) of the proposed CFOA are very low values compared
with the conventional CMOS CFOA due to the symmetrical input
stage. P-Spice simulation results are obtained using 0.18μm MIETEC
CMOS process parameters and supply voltage of ±1.2V, 50μA
biasing current. The p-spice simulation shows excellent improvement
of the proposed CFOA over existing CMOS CFOA. Some of these
performance parameters, for example, are DC gain of 62. dB, openloop
gain bandwidth product of 108 MHz, slew rate (SR+) of
+71.2V/μS, THD of -63dB and DC consumption power (PC) of
2mW.
Abstract: The Trustworthy link failure recovery algorithm is
introduced in this paper, to provide the forwarding continuity even
with compound link failures. The ephemeral failures are common in
IP networks and it also has some proposals based on local rerouting.
To ensure forwarding continuity, we are introducing the compound
link failure recovery algorithm, even with compound link failures.
For forwarding the information, each packet carries a blacklist, which
is a min set of failed links encountered along its path, and the next
hop is chosen by excluding the blacklisted links. Our proposed
method describes how it can be applied to ensure forwarding to all
reachable destinations in case of any two or more link or node
failures in the network. After simulating with NS2 contains lot of
samples proved that the proposed protocol achieves exceptional
concert even under elevated node mobility using Trustworthy link
Failure Recovery Algorithm.
Abstract: Among various active filters, shunt active filter is a
viable solution for reactive power and harmonics compensation. In
this paper, the SRF plan is used to generate current reference for
compensation and conventional PI controllers were used as the
controller to compensate the reactive power. The design of the closed
loop controllers is reserved simple by modeling them as first order
systems. Computationally uncomplicated and efficient SVM system
is used in the present work for better utilization of dc bus voltage.
The rating of shunt active filter has been finalized based on the
reactive power demand of the selected reactive load. The proposed
control and SVM technique are validated by simulating in MATLAB
software.
Abstract: This paper discusses the forensic investigation of a
fatality-involved catastrophic structure collapse and the special
challenges faced when tasked with directing such an effort. While
this paper discusses the investigation’s findings and the outcome of
the event; this paper’s primary focus is on the challenges faced
directing a forensic investigation that requires coordinating with
governmental oversight while also having to accommodate multiple
parties’ investigative teams. In particular the challenges discussed
within this paper included maintaining on-site safety and operations
while accommodating outside investigator’s interests. In addition this
paper discusses unique challenges that one may face such as what to
do about unethical conduct of interested party’s investigative teams,
“off the record” sharing of information, and clandestinely transmitted
evidence.
Abstract: The paper presents a novel screening method to
indicate congenital heart diseases (CHD), which otherwise could
remain undetected because of their low level. Therefore, not
belonging to the high-risk population, the pregnancies are not subject
to the regular fetal monitoring with ultrasound echocardiography.
Based on the fact that CHD is a morphological defect of the heart
causing turbulent blood flow, the turbulence appears as a murmur,
which can be detected by fetal phonocardiography (fPCG). The
proposed method applies measurements on the maternal abdomen
and from the recorded sound signal a sophisticated processing
determines the fetal heart murmur. The paper describes the problems
and the additional advantages of the fPCG method including the
possibility of measurements at home and its combination with the
prescribed regular cardiotocographic (CTG) monitoring. The
proposed screening process implemented on a telemedicine system
provides an enhanced safety against hidden cardiac diseases.
Abstract: Computational fluid dynamics analysis of the burning
of syngas fuels derived from biomass and plastic solid waste mixture
through gasification process is presented in this paper. The syngas
fuel is burned in gas turbine can combustor. Gas turbine can
combustor with swirl is designed to burn the fuel efficiently and
reduce the emissions. The main objective is to test the impact of the
alternative syngas fuel compositions and lower heating value on the
combustion performance and emissions. The syngas fuel is produced
by blending palm kernel shell (PKS) with polyethylene (PE) waste
via catalytic steam gasification (fluidized bed reactor). High
hydrogen content syngas fuel was obtained by mixing 30% PE waste
with PKS. The syngas composition obtained through the gasification
process is 76.2% H2, 8.53% CO, 4.39% CO2 and 10.90% CH4. The
lower heating value of the syngas fuel is LHV = 15.98 MJ/m3. Three
fuels were tested in this study natural gas (100%CH4), syngas fuel
and pure hydrogen (100% H2). The power from the combustor was
kept constant for all the fuels tested in this study. The effect of syngas
fuel composition and lower heating value on the flame shape, gas
temperature, mass of carbon dioxide (CO2) and nitrogen oxides
(NOX) per unit of energy generation is presented in this paper. The
results show an increase of the peak flame temperature and NO mass
fractions for the syngas and hydrogen fuels compared to natural gas
fuel combustion. Lower average CO2 emissions at the exit of the
combustor are obtained for the syngas compared to the natural gas
fuel.
Abstract: Toddy sediment (TS) was cultured in a PDA medium
to determine initial yeast load, and also it was undergone sun, shade,
solar, dehumidified cold air (DCA) and hot air oven (at 400, 500 and
60oC) drying with a view to preserve viability of yeast. Thereafter,
this study was conducted according to two factor factorial design in
order to determine best preservation method. Therein the dried TS
from the best drying method was taken and divided into two portions.
One portion was mixed with 3: 7 ratio of TS: rice flour and the
mixture was divided in to two again. While one portion was kept
under in house condition the other was in a refrigerator. Same
procedure was followed to the rest portion of TS too but it was at the
same ratio of corn flour. All treatments were vacuum packed in triple
laminate pouches and the best preservation method was determined
in terms of leavening index (LI). The TS obtained from the best
preservation method was used to make foods (bread and hopper) and
organoleptic properties of it were evaluated against same of ordinary
foods using sensory panel with a five point hedonic scale.
Results revealed that yeast load or fresh TS was 58×106 CFU/g.
The best drying method in preserving viability of yeast was DCA
because LI of this treatment (96%) is higher than that of other three
treatments. Organoleptic properties of foods prepared from best
preservation method are as same as ordinary foods according to Duo
trio test.
Abstract: New design of three dimensional (3D) flywheel system
based on gimbal and gyro mechanics is proposed. The 3D flywheel
device utilizes the rotational motion of three spherical shells and the
conservation of angular momentum to achieve planar locomotion.
Actuators mounted to the ring-shape frames are installed within the
system to drive the spherical shells to rotate, for the purpose of steering
and stabilization. Similar to the design of 2D flywheel system, it is
expected that the spherical shells may function like a “flyball” to store
and supply mechanical energy; additionally, in comparison with
typical single-wheel and spherical robots, the 3D flywheel can be used
for developing omnidirectional robotic systems with better mobility.
The Lagrangian method is applied to derive the equation of motion of
the 3D flywheel system, and simulation studies are presented to verify
the proposed design.
Abstract: Pneumatic reactors have been widely employed in various sectors of the chemical industry, especially where are required high heat and mass transfer rates. This study aimed to obtain correlations that allow the prediction of gas hold-up (Ԑ) and volumetric oxygen transfer coefficient (kLa), and compare these values, for three models of pneumatic reactors on two scales utilizing Newtonian fluids. Values of kLa were obtained using the dynamic pressure-step method, while e was used for a new proposed measure. Comparing the three models of reactors studied, it was observed that the mass transfer was superior to draft-tube airlift, reaching e of 0.173 and kLa of 0.00904s-1. All correlations showed good fit to the experimental data (R2≥94%), and comparisons with correlations from the literature demonstrate the need for further similar studies due to shortage of data available, mainly for airlift reactors and high viscosity fluids.
Abstract: In this paper, a new concept of closed-loop design for a
product is presented. The closed-loop design model is developed by
integrating forward design and reverse design. Based on this new
concept, a closed-loop design model for sustainable manufacturing by
integrated evaluation of forward design, reverse design, and green
manufacturing using a fuzzy analytic network process is developed. In
the design stage of a product, with a given product requirement and
objective, there can be different ways to design the detailed
components and specifications. Therefore, there can be different
design cases to achieve the same product requirement and objective.
Subsequently, in the design evaluation stage, it is required to analyze
and evaluate the different design cases. The purpose of this research is
to develop a model for evaluating the design cases by integrated
evaluating the criteria in forward design, reverse design, and green
manufacturing. A fuzzy analytic network process method is presented
for integrated evaluation of the criteria in the three models. The
comparison matrices for evaluating the criteria in the three groups are
established. The total relational values among the three groups
represent the total relational effects. In applications, a super matrix
model is created and the total relational values can be used to evaluate
the design cases for decision-making to select the final design case. An
example product is demonstrated in this presentation. It shows that the
model is useful for integrated evaluation of forward design, reverse
design, and green manufacturing to achieve a closed-loop design for
sustainable manufacturing objective.
Abstract: This paper presents a method of evaluating the effect
of aggregate angularity on hot mix asphalt (HMA) properties and its
relationship to the Permanent Deformation resistance. The research
concluded that aggregate particle angularity had a significant effect
on the Permanent Deformation performance, and also that with an
increase in coarse aggregate angularity there was an increase in the
resistance of mixes to Permanent Deformation. A comparison
between the measured data and predictive data of permanent
deformation predictive models showed the limits of existing
prediction models. The numerical analysis described the permanent
deformation zones and concluded that angularity has an effect of the
onset of these zones. Prediction of permanent deformation help road
agencies and by extension economists and engineers determine the
best approach for maintenance, rehabilitation, and new construction
works of the road infrastructure.
Abstract: Optical biosensors have become a powerful detection
and analysis tool for wide-ranging applications in biomedical research,
pharmaceuticals and environmental monitoring. This study carried out
the computational fluid dynamics (CFD)-based simulations to explore
the dispersion phenomenon in the micro channel of an optical
biosensor. The predicted time sequences of concentration contours
were utilized to better understand the dispersion development occurred
in different geometric shapes of micro channels. The simulation results
showed the surface concentrations at the sensing probe (with the best
performance of a grating coupler) in respect of time to appraise the
dispersion effect and therefore identify the design configurations
resulting in minimum dispersion.
Abstract: Any variation in environmental characteristics of
geomorphosites would lead to destabilisation of their geotouristic
values all around the planet. The Urmia lake, with an area of
approximately 5,500 km2 and a catchment area of 51,876 km2, and to
which various reasons over time, especially in the last fifty years
have seen a sharp decline and have decreased by about 93 % in two
recent decades. These variations are not only driving significant
changes in the morphology and ecology of the present lake
landscape, but at the same time are shaping newly formed
morphologies, which vanished some valuable geomorphosites or
develop into smaller geomorphosites with significant value from a
scientific and cultural point of view. This paper analyses and
discusses features and evolution in several representative coastal and
island geomorphosites. For this purpose, a total of 23 geomorphosites
were studied in two data series (1963 and 2015) and the respective
data were compared and analysed. The results showed, the total loss
in geomorphosites area in a half century amounted to a loss of more
than 90% of the valuable geomorphosites. Moreover, the comparison
between the mean yearly value of coastal area lost over the entire
period and the yearly average calculated for the shorter period (1998-
2014) clearly indicates a pattern of acceleration. This acceleration in
the rate of reduction in lake area was seen in most of the southern
half of the lake. In the region as well, the general water-level falling
is not only causing the loss of a significant water resource, which is
followed by major impact on regional ecosystems, but is also driving
the most marked recent (last century) changes in the geotouristic
landscapes. In fact, the disappearance of geomorphosites means the
loss of tourism phenomenon. In this context attention must be paid to
the question of conservation. The action needed to safeguard
geomorphosites includes: 1) Preventive action, 2) Corrective action,
and 3) Sharing knowledge.
Abstract: This paper presents a novel algorithm for secure,
reliable and flexible transmission of big data in two hop wireless
networks using cooperative jamming scheme. Two hop wireless
networks consist of source, relay and destination nodes. Big data has
to transmit from source to relay and from relay to destination by
deploying security in physical layer. Cooperative jamming scheme
determines transmission of big data in more secure manner by
protecting it from eavesdroppers and malicious nodes of unknown
location. The novel algorithm that ensures secure and energy balance
transmission of big data, includes selection of data transmitting
region, segmenting the selected region, determining probability ratio
for each node (capture node, non-capture and eavesdropper node) in
every segment, evaluating the probability using binary based
evaluation. If it is secure transmission resume with the two- hop
transmission of big data, otherwise prevent the attackers by
cooperative jamming scheme and transmit the data in two-hop
transmission.
Abstract: This paper addresses the design of hospital Intensive
Care Unit windows for the achievement of visual comfort and energy
savings. The aim was to identify the window size and shading system
configurations that could fulfill daylighting adequacy, avoid glare
and reduce energy consumption. The study focused on addressing the
effect of utilizing different shading systems in association with a
range of Window-to-Wall Ratios (WWR) in different orientations
under the desert clear-sky of Cairo, Egypt.
The results of this study demonstrated that solar penetration is a
critical concern affecting the design of ICU windows in desert
locations, as in Cairo, Egypt. Use of shading systems was found to be
essential in providing acceptable daylight performance and energy
saving. Careful positioning of the ICU window towards a proper
orientation can dramatically improve performance. It was observed
that ICU windows facing the north direction enjoyed the widest range
of successful window configuration possibilities at different WWRs.
ICU windows facing south enjoyed a reasonable number of
configuration options as well. By contrast, the ICU windows facing
the east orientation had a very limited number of options that provide
acceptable performance. These require additional local shading
measures at certain times due to glare incidence. Moreover, use of
horizontal sun breakers and solar screens to protect the ICU windows
proved to be more successful than the other alternatives in a wide
range of Window to Wall Ratios. By contrast, the use of light shelves
and vertical shading devices seemed questionable.
Abstract: Electrodeposition is a simple and economic technique
for precision coating of different shaped substrates with pure metal,
alloy or composite films. Dc electrodeposition was used to produce
Cr, Co-Cr and Co-Cr/TiO2 nano-composite coatings from Cr(III)
based electrolytes onto 316L SS substrates. The effects of TiO2 nanoparticles
concentration on co-deposition of these particles along with
Cr content and microhardness of the coatings were investigated.
Morphology of the Cr, Co-Cr and Co-Cr/TiO2 coatings besides their
tribological behavior were studied. The results showed that increment
of TiO2 nanoparticles concentration from 0 to 30 g L-1 in the bath
increased their co-deposition and Cr content of the coatings from 0 to
3.5 wt.% and from 23.7 to 31.2 wt.%, respectively. Microhardness of
Cr coating was about 920 Hv which was higher than Co-Cr and even
Co-Cr/TiO2 films. Microhardness of Co-Cr and Co-Cr/TiO2 coatings
were improved by increasing their Cr and TiO2 content. All the
coatings had nodular morphology and contained microcracks.
Nodules sizes and the number of microcracks in the alloy and
composite coatings were lower than the Cr film. Wear results
revealed that the Co-Cr/TiO2 coating had the lowest wear loss
between all the samples, while the Cr film had the worst wear
resistance.
Abstract: Authenticity in advertising is the cornerstone of
modern marketing. Despite research advances related to the role of
authenticity in marketing, it remains unclear why customers respond to
authentic brand stories. The results show that different personality
traits will moderate the influence of different authenticity on the levels
of emotion. Whether indexically authentic or iconically authentic
advertisements were shown to extroverts, open people and agreeable
people, they will evoke more positive emotions. When neurotic people
and conscientious people see the iconically authentic advertising
rather than the indexically authentic advertising, they will produce
more negative emotions. In addition, the emotion evoked by
advertising had significant positive impact on brand attitude evoked by
advertising had significant negative impact on brand attitude. These
findings provide some managerial implications and directions for
further research.
Abstract: The comprehensive CFD models have been used to
represent and study the heterogeneous combustion of biomass. In the
present work, the operation of a global flue gas circuit in the sugarcane
bagasse combustion, from wind boxes below primary air grate
supply, passing by bagasse insertion in swirl burners and boiler
furnace, to boiler bank outlet is simulated. It uses five different
meshes representing each part of this system located in sequence:
wind boxes and grate, boiler furnace, swirl burners, superheaters and
boiler bank. The model considers turbulence using standard k-ε,
combustion using EDM, radiation heat transfer using DTM with 16
ray directions and bagasse particle tracking represented by Schiller-
Naumann model. The results showed good agreement with expected
behavior found in literature and equipment design. The more detailed
results view in separated parts of flue gas system allows observing
some flow behaviors that cannot be represented by usual
simplifications like bagasse supply under homogeneous axial and
rotational vectors and others that can be represented using new
considerations like the representation of 26 thousand grate orifices by
144 rectangular inlets.
Abstract: This article is to introduce the meaning and form of
social quality moving process as indicated by members of two suburb
communities with different social and cultural contexts. The form of
social quality moving process is very significant for the community
and social development, because it will make the people living
together with sustainable happiness.
This is a qualitative study involving 30 key-informants from two
suburb communities. Data were collected though key-informant
interviews, and analyzed using logical content description and
descriptive statistics.
This research found that on the social quality component, the
people in both communities stressed the procedure for social qualitymaking.
This includes the generousness, sharing and assisting among
people in the communities. These practices helped making people to
live together with sustainable happiness. Living as a family or appear
to be a family is the major social characteristic of these two
communities.
This research also found that form of social quality’s moving
process of both communities stress relation of human and nature;
“nature overpower humans” paradigm and influence of religious
doctrine that emphasizes relations among humans. Both criteria make
the form of social’s moving process simple, adaptive to nature and
caring for opinion sharing and understanding among each other
before action. This form of social quality’s moving process is
composed of 4 steps; (1) awareness building, (2) motivation to
change, (3) participation from every party which is concerned (4)
self-reliance.