Abstract: The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.
Abstract: This paper focuses on issues of engagement by staff in professional development related to the delivery of e-learning. The paper reports on findings drawn from a New Zealand research project which is producing a sector-wide framework for professional development in tertiary e-learning. The research findings indicate that staff engaged in e-learning in tertiary institutions is not making the most effective use of the professional development opportunities available to them; rather they seem to gain their knowledge and support from a variety of informal means. This is despite an emphasis on the provision of professional development opportunities by both Government Policies and Institutions themselves. The conclusion drawn from the findings is that institutional approaches to professional development for e-learning do not yet fully reflect the demands and constraints that working in a digital context impose.
Abstract: In the present communication, the existing measures of
fuzzy entropy are reviewed. A generalized parametric exponential
fuzzy entropy is defined.Our study of the four essential and some
other properties of the proposed measure, clearly establishes the
validity of the measure as an entropy.
Abstract: Implicit equations play a crucial role in Engineering.
Based on this importance, several techniques have been applied to
solve this particular class of equations. When it comes to practical
applications, in general, iterative procedures are taken into account.
On the other hand, with the improvement of computers, other
numerical methods have been developed to provide a more
straightforward methodology of solution. Analytical exact approaches
seem to have been continuously neglected due to the difficulty
inherent in their application; notwithstanding, they are indispensable
to validate numerical routines. Lagrange-s Inversion Theorem is a
simple mathematical tool which has proved to be widely applicable to
engineering problems. In short, it provides the solution to implicit
equations by means of an infinite series. To show the validity of this
method, the tree-parameter infiltration equation is, for the first time,
analytically and exactly solved. After manipulating these series,
closed-form solutions are presented as H-functions.
Abstract: The innovation performance of nations has been
repeatedly measured in the literature. We argue that while the
literature offers many suggestions, their theoretical foundation is
often weak and the underlying assumptions are rarely discussed. In
this paper, we systematize various mechanisms by which spatial units
influence nation and firms' innovation activities. On the basis of this,
common innovation performance measures and analyses are
discussed and evaluated. It is concluded that there is no general best
way of measuring the innovation performance of spatial units. In
fact, the most interesting insights can be obtained using a multitude
of different approaches at the same time.
Abstract: The most planted cover crops in the Czech Republic
are mustard (Sinapis alba) and phacelia (Phacelia tanacetifolia
Benth.). A field trial was executed to evaluate root system size (RSS)
in eight varieties of mustard and five varieties of phacelia on two
locations, in three BBCH phases and in two years. The relationship
between RSS and aboveground biomass was inquired. The root
system was assessed by measuring its electric capacity. Aboveground
mass and root samples to be evaluated by means of a digital image
analysis were recovered in the BBCH phase 70. The yield of
aboveground biomass of mustard was always statistically
significantly higher than that of phacelia. Mustard showed a
statistically significant negative correlation between root length
density (RLD) within 10 cm and aboveground biomass weight (r = -
0.46*). Phacelia featured a statistically significant correlation
between aboveground biomass production and nitrate nitrogen
content in soil (r=0.782**).
Abstract: We demonstrate a nonfaradaic electrochemical impedance spectroscopy measurement of biochemically modified gold plated electrodes using a two-electrode system. The absence of any redox indicator in the impedance measurements provide more precise and accurate characterization of the measured bioanalyte at molecular resolution. An equivalent electrical circuit of the electrodeelectrolyte interface was deduced from the observed impedance data of saline solution at low and high concentrations. The detection of biomolecular interactions was fundamentally correlated to electrical double-layer variation at modified interface. The investigations were done using 20mer deoxyribonucleic acid (DNA) strands without any label. Surface modification was performed by creating mixed monolayer of the thiol-modified single-stranded DNA and a spacer thiol (mercaptohexanol) by a two-step self-assembly method. The results clearly distinguish between the noncomplementary and complementary hybridization of DNA, at low frequency region below several hundreds Hertz.
Abstract: The private theme parks are gradually surpassing
public-owned scenic areas after many years of development and have
become a mainstream choice for domestic tourists. Previous studies
show that visitors from different backgrounds differ in consumer
behavior and satisfaction factors. An understanding of visitor
satisfaction is therefore of extreme importance to operators of
privately-owned theme parks. Importance-Performance Analysis (IPA)
is used to measure consumer's potential satisfaction with services and
has become a widely used management tool for strength and weakness
analysis for brands, products, services and point of sales. As IPA has
so far not been used to evaluate the visitor satisfaction with
privately-owned theme parks, in this study the IPA method is used to
analyze visitor satisfaction with Janfusun Fancyworld (one of the most
popular private theme parks in Taiwan) and to rank visitor focus and
satisfaction on/in theme park facilities and services. Results of the
analysis provide private theme park operators with an understanding
of user or consumer demands as well as an assessment of the quality of
services currently offered.
Abstract: The impact of OO design on software quality
characteristics such as defect density and rework by mean of
experimental validation. Encapsulation, inheritance, polymorphism,
reusability, Data hiding and message-passing are the major attribute
of an Object Oriented system. In order to evaluate the quality of an
Object oriented system the above said attributes can act as indicators.
The metrics are the well known quantifiable approach to express any
attribute. Hence, in this paper we tried to formulate a framework of
metrics representing the attributes of object oriented system.
Empirical Data is collected from three different projects based on
object oriented paradigms to calculate the metrics.
Abstract: The similarity comparison of RNA secondary
structures is important in studying the functions of RNAs. In recent
years, most existing tools represent the secondary structures by
tree-based presentation and calculate the similarity by tree alignment
distance. Different to previous approaches, we propose a new method
based on maximum clique detection algorithm to extract the maximum
common structural elements in compared RNA secondary structures.
A new graph-based similarity measurement and maximum common
subgraph detection procedures for comparing purely RNA secondary
structures is introduced. Given two RNA secondary structures, the
proposed algorithm consists of a process to determine the score of the
structural similarity, followed by comparing vertices labelling, the
labelled edges and the exact degree of each vertex. The proposed
algorithm also consists of a process to extract the common structural
elements between compared secondary structures based on a proposed
maximum clique detection of the problem. This graph-based model
also can work with NC-IUB code to perform the pattern-based
searching. Therefore, it can be used to identify functional RNA motifs
from database or to extract common substructures between complex
RNA secondary structures. We have proved the performance of this
proposed algorithm by experimental results. It provides a new idea of
comparing RNA secondary structures. This tool is helpful to those
who are interested in structural bioinformatics.
Abstract: Computer aided design accounts with the support of
parametric software in the design of machine components as well as
of any other pieces of interest. The complexities of the element under
study sometimes offer certain difficulties to computer design, or ever
might generate mistakes in the final body conception. Reverse
engineering techniques are based on the transformation of already
conceived body images into a matrix of points which can be
visualized by the design software. The literature exhibits several
techniques to obtain machine components dimensional fields, as
contact instrument (MMC), calipers and optical methods as laser
scanner, holograms as well as moiré methods. The objective of this
research work was to analyze the moiré technique as instrument of
reverse engineering, applied to bodies of nom complex geometry as
simple solid figures, creating matrices of points. These matrices were
forwarded to a parametric software named SolidWorks to generate
the virtual object. Volume data obtained by mechanical means, i.e.,
by caliper, the volume obtained through the moiré method and the
volume generated by the SolidWorks software were compared and
found to be in close agreement. This research work suggests the
application of phase shifting moiré methods as instrument of reverse
engineering, serving also to support farm machinery element designs.
Abstract: On-board Error Detection and Correction (EDAC)
devices aim to secure data transmitted between the central
processing unit (CPU) of a satellite onboard computer and its local
memory. This paper presents a comparison of the performance of
four low complexity EDAC techniques for application in Random
Access Memories (RAMs) on-board small satellites. The
performance of a newly proposed EDAC architecture is measured
and compared with three different EDAC strategies, using the same
FPGA technology. A statistical analysis of single-event upset (SEU)
and multiple-bit upset (MBU) activity in commercial memories
onboard Alsat-1 is given for a period of 8 years
Abstract: The paper reports on the results of experimental and
numerical study of nonstationary swirling flow in an isothermal
model of vortex burner. It has been identified that main source of the
instability is related to a precessing vortex core (PVC) phenomenon.
The PVC induced flow pulsation characteristics such as precession
frequency and its variation as a function of flowrate and swirl number
have been explored making use of acoustic probes. Additionally
pressure transducers were used to measure the pressure drops on the
working chamber and across the vortex flow. The experiments have
been included also the mean velocity measurements making use of a
laser-Doppler anemometry. The features of instantaneous flowfield
generated by the PVC were analyzed employing a commercial CFD
code (Star-CCM+) based on Detached Eddy Simulation (DES)
approach. Validity of the numerical code has been checked by
comparison calculated flowfield data with the obtained experimental
results. It has been confirmed particularly that the CFD code applied
correctly reproduces the flow features.
Abstract: This paper describes the NEAR (Navigating Exhibitions, Annotations and Resources) panel, a novel interactive visualization technique designed to help people navigate and interpret groups of resources, exhibitions and annotations by revealing hidden relations such as similarities and references. NEAR is implemented on A•VI•RE, an extended online information repository. A•VI•RE supports a semi-structured collection of exhibitions containing various resources and annotations. Users are encouraged to contribute, share, annotate and interpret resources in the system by building their own exhibitions and annotations. However, it is hard to navigate smoothly and efficiently in A•VI•RE because of its high capacity and complexity. We present a visual panel that implements new navigation and communication approaches that support discovery of implied relations. By quickly scanning and interacting with NEAR, users can see not only implied relations but also potential connections among different data elements. NEAR was tested by several users in the A•VI•RE system and shown to be a supportive navigation tool. In the paper, we further analyze the design, report the evaluation and consider its usage in other applications.
Abstract: The purpose of this study was to measure the maximal
isometric strength and to investigate the effects of different handleheights
and elbow angles with respect to Mid. sagittal plane on the
pushing and pulling strength in vertical direction. Eight male subjects
performed a series of static strength measurement for each subject.
The highest isometric strength was found in pulling at shoulder
height (S.H.) (Mean = 60.29 lb., SD = 16.78 lb.) and the lowest
isometric strength was found also in pulling at elbow height (E.H.)
(Mean = 33.06 lb., SD = 6.56 lb.). Although the isometric strengths
were higher at S.H than at E.H. for both activities, the maximal
isometric strengths were compared statistically. ANOVA was
performed. The results of the experiment revealed that there was a
significant different between handle heights. However, there were no
significant different between angles and activities, also no correlation
between grip strength and activities.
Abstract: It is crucial to quantitatively evaluate the treatment of
epilepsy patients. This study was undertaken to test the hypothesis that
compared to the healthy control subjects, the epilepsy patients have
abnormal resting-state connectivity. In this study, we used the
imaginary part of coherency to measure the resting-state connectivity.
The analysis results shown that compared to the healthy control
subjects, epilepsy patients tend to have abnormal rhythm brain
connectivity over their epileptic focus.
Abstract: Well-being has been given special emphasis in quality
of life. It involves living a meaningful, life satisfaction, stability and
happiness in life. Well-being also concerns the satisfaction of
physical, psychological, social needs and demands of an individual.
The purpose of this study was to validate three-factor measurement
model of well-being using structural equation modeling (SEM). The
conceptions of well-being measured such dimensions as physical,
psychological and social well-being. This study was done based on a
total sample of 650 adolescents from east-coast of peninsular
Malaysia. The Well-Being Scales which was adapted from [1] was
used in this study. The items were hypothesized a priori to have nonzero
loadings on all dimensions in the model. The findings of the
SEM demonstrated that it is a good fitting model which the proposed
model fits the driving theory; (x2df = 1.268; GFI = .994; CFI = .998;
TLI= .996; p = .255; RMSEA = .021). Composite reliability (CR)
was .93 and average variance extracted (AVE) was 58%. The model
in this study fits with the sample of data and well-being is important
to bring sustainable development to the mainstream.
Abstract: The psychological and physical trauma associated with the loss of a human limb can severely impact on the quality of life of an amputee rendering even the most basic of tasks very difficult. A prosthetic device can be of great benefit to the amputee in the performance of everyday human tasks. This paper outlines a proposed mechanical design of a 12 degree-of-freedom SMA actuated artificial hand. It is proposed that the SMA wires be embedded intrinsically within the hand structure which will allow for significant flexibility for use either as a prosthetic hand solution, or as part of a complete lower arm prosthetic solution. A modular approach is taken in the design facilitating ease of manufacture and assembly, and more importantly, also allows the end user to easily replace SMA wires in the event of failure. A biomimetric approach has been taken during the design process meaning that the artificial hand should replicate that of a human hand as far as is possible with due regard to functional requirements. The proposed design has been exposed to appropriate loading through the use of finite element analysis (FEA) to ensure that it is structurally sound. Theoretical analysis of the mechanical framework was also carried out to establish the limits of the angular displacement and velocity of the finger tip as well finger tip force generation. A combination of various polymers and Titanium, which are suitably lightweight, are proposed for the manufacture of the design.
Abstract: The objective of this project is to produce computer
assisted instruction(CAI) for welding and brazing in order to
determine the efficiency of the instruction package and the study
accomplishment of learner by studying through computer assisted
instruction for welding and brazing it was examined through the
target group surveyed from the 30 students studying in the two year
of 5-year-academic program, department of production technology
education, faculty of industrial education and technology, king
mongkut-s university of technology thonburi. The result of the
research indicated that the media evaluated by experts and subject
matter quality evaluation of computer assisted instruction for welding
and brazing was in line for the good criterion. The mean of score
evaluated before the study, during the study and after the study was
34.58, 83.33 and 83.43, respectively. The efficiency of the lesson was
83.33/83.43 which was higher than the expected value, 80/80. The
study accomplishment of the learner, who utilizes computer assisted
instruction for welding and brazing as a media, was higher and equal
to the significance statistical level of 95%. The value was 1.669
which was equal to 35.36>1.669. It could be summarized that
computer assisted instruction for welding and brazing was the
efficient media to use for studying and teaching.
Abstract: In this paper the authors propose a protocol, which uses Elliptic Curve Cryptography (ECC) based on the ElGamal-s algorithm, for sending small amounts of data via an authentication server. The innovation of this approach is that there is no need for a symmetric algorithm or a safe communication channel such as SSL. The reason that ECC has been chosen instead of RSA is that it provides a methodology for obtaining high-speed implementations of authentication protocols and encrypted mail techniques while using fewer bits for the keys. This means that ECC systems require smaller chip size and less power consumption. The proposed protocol has been implemented in Java to analyse its features and vulnerabilities in the real world.