Abstract: This paper explores the idea of globalisation and
considers accounting-s role in that process in order to develop new
spaces for accounting research. That-s why in this paper we are
looking for questions not necessary for answers. Adopting an
'alternative' view of accounting it-s related to the fact that we sees
accounting as social and evolutionist process, that pays heed to those
voices arguing for greater social and environmental justice, and that
draws attention to the role of accounting researchers in the process of
globalisation. The paper defines globalisation and expands the
globalisation and accounting research agenda introducing in this
context the harmonization process in accounting. There are the two
main systems which are disputing the first stage of being the
benchmark: GAAP and IFRS. Each of them has his pluses and
minuses on being the selected one. Due to this fact a convergence of
the two, joining the advantages and disadvantages of the two should
be the solution for an unique international accounting solution. Is this
idea realizable, what steps has been made until now, what should be
done in the future. The paper is emphasising the role of the cultural
differences in the process of imposing of an unique international
accounting system by the global organizations..
Abstract: Yogyakarta, as the capital city of Yogyakarta Province, has important roles in various sectors that require good provision of public transportation system. Ideally, a good transportation system should be able to accommodate the amount of travel demand. This research attempts to develop a trip generation model to predict the number of public transport passenger in Yogyakarta city. The model is built by using multiple linear regression analysis, which establishes relationship between trip number and socioeconomic attributes. The data consist of primary and secondary data. Primary data was collected by conducting household surveys which randomly selected. The resulted model is further applied to evaluate the existing TransJogja, a new Bus Rapid Transit system serves Yogyakarta and surrounding cities, shelters.
Abstract: Creation and maintenance of knowledge management
systems has been recognized as an important research area.
Consecutively lack of accurate results from knowledge management
systems limits the organization to apply their knowledge
management processes. This leads to a failure in getting the right
information to the right people at the right time thus followed by a
deficiency in decision making processes. An Intranet offers a
powerful tool for communication and collaboration, presenting data
and information, and the means that creates and shares knowledge,
all in one easily accessible place. This paper proposes an archetype
describing how a knowledge management system, with the support
of intranet capabilities, could very much increase the accuracy of
capturing, storing and retrieving knowledge based processes thereby
increasing the efficiency of the system. This system will expect a
critical mass of usage, by the users, for intranet to function as
knowledge management systems. This prototype would lead to a
design of an application that would impose creation and maintenance
of an effective knowledge management system through intranet. The
aim of this paper is to introduce an effective system to handle
capture, store and distribute knowledge management in a form that
may not lead to any failure which exists in most of the systems. The
methodology used in the system would require all the employees, in
the organization, to contribute the maximum to deliver the system to
a successful arena. The system is still in its initial mode and thereby
the authors are under the process to practically implement the ideas,
as mentioned in the system, to produce satisfactory results.
Abstract: This paper features the trajectory planning design of a indigenously developed 4-Axis SCARA robot which is used for doing successful robotic manipulation task in the laboratory. Once, a trajectory is being designed and given as input to the robot, the robot's gripper tip moves along that specified trajectory. Trajectories have to be designed in the work space only. The main idea of this paper is to design a continuous path trajectory model for the indigenously developed SCARA robot arm during its maneuvering from one point to another point (during pick and place operations) in a workspace avoiding all the obstacles in its path of motion.
Abstract: Pure phase gallosilicate nitrite sodalite has been synthesized in a single step by low temperature (373 oK) hydrothermal technique. The product obtained was characterized using a combination of techniques including X-ray powder diffraction, IR, Raman spectroscopy, SEM, MAS NMR spectroscopy as well as thermogravimetry. Sodalite with an ideal composition was obtained after synthesis at 3730K and seven days duration using alkaline medium. The structural features of the Na8[GaSiO4]6(NO2)2 sodalite were investigated by IR, MAS NMR spectroscopy of 29Si and 23Na nuclei and by Reitveld refinement of X-ray powder diffraction data. The crystal structure of this sodalite has been refined in the space group P 4 3n; with a cell parameter 8.98386Å, V= 726.9 Å, (Rwp= 0.077 and Rp=0.0537) and Si-O-Ga angle is found to be 132.920 . MAS NMR study confirms complete ordering of Si and Ga in the gallosilicate framework. The surface area of single entity with stoichiometry Na8[GaSiO4]6(NO2)2 was found to be 8.083 x10-15 cm2/g.
Abstract: Paleoclimate was reconstructed by the clay mineral
assemblages of shale units of Pabdeh (Paleocene- Oligocene), Gurpi
(Upper Cretaceous), Kazhdumi (Albian-Cenomanian) and Gadvan
(Aptian-Neocomian) formations in the Bangestan anticline. To
compare with clay minerals assemblages in these formations,
selected samples also taken from available formations in drilled wells
in Ahvaz, Marun, Karanj, and Parsi oil fields. Collected samples
prepared using standard clay mineral methodology. They were
treated as normal, glycolated and heated oriented glass slides. Their
identification was made on X-Ray diffractographs. Illite % varies
from 8 to 36. Illite quantity increased from Pabdeh to Gurpi
Formation. This may be due to dominant dry climate. Kaolinite is in
range of 12-49%. Its variation style in different formations could be a
marker of climate changes from wet to dry which is supported by the
lithological changes. Chlorite (4-28%) can also be detected in those
samples without any kaolinite. Mixed layer minerals as the mixture
of illite-chlorite and illite-vermiculite-montmorillonite are varied
from 6 to 36%, decreased during Kazhdumi deposition from the base
to the top. This result may be according to decreasing of illite
leaching process. Vermiculite was also determined in very less
quantity and found in those units without kaolinite. Montmorillonite
varies from 8 to 43%, and its presence is due to terrestrial
depositional condition. Stratigraphical documents is also supported
this idea that clay mineral distribution is a function of the climate
changes. It seems, thus, the present results can be indicated a possible
procedure for ancient climate changes evaluation.
Abstract: The technique of k-anonymization has been proposed to obfuscate private data through associating it with at least k identities. This paper investigates the basic tabular structures that
underline the notion of k-anonymization using cell suppression.
These structures are studied under idealized conditions to identify the
essential features of the k-anonymization notion. We optimize data kanonymization
through requiring a minimum number of anonymized
values that are balanced over all columns and rows. We study the
relationship between the sizes of the anonymized tables, the value k, and the number of attributes. This study has a theoretical value through contributing to develop a mathematical foundation of the kanonymization
concept. Its practical significance is still to be
investigated.
Abstract: Different types of aggregation operators such as the
ordered weighted quasi-arithmetic mean (Quasi-OWA) operator and
the normalized Hamming distance are studied. We introduce the use
of the OWA operator in generalized distances such as the quasiarithmetic
distance. We will call these new distance aggregation the
ordered weighted quasi-arithmetic distance (Quasi-OWAD) operator.
We develop a general overview of this type of generalization and
study some of their main properties such as the distinction between
descending and ascending orders. We also consider different families
of Quasi-OWAD operators such as the Minkowski ordered weighted
averaging distance (MOWAD) operator, the ordered weighted
averaging distance (OWAD) operator, the Euclidean ordered
weighted averaging distance (EOWAD) operator, the normalized
quasi-arithmetic distance, etc.
Abstract: The management of the health-care wastes is one of
the most important problems in Istanbul, a city with more than 12
million inhabitants, as it is in most of the developing countries.
Negligence in appropriate treatment and final disposal of the healthcare
wastes can lead to adverse impacts to public health and to the
environment. This paper employs a fuzzy multi-criteria group
decision making approach, which is based on the principles of fusion
of fuzzy information, 2-tuple linguistic representation model, and
technique for order preference by similarity to ideal solution
(TOPSIS), to evaluate health-care waste (HCW) treatment
alternatives for Istanbul. The evaluation criteria are determined
employing nominal group technique (NGT), which is a method of
systematically developing a consensus of group opinion. The
employed method is apt to manage information assessed using multigranularity
linguistic information in a decision making problem with
multiple information sources. The decision making framework
employs ordered weighted averaging (OWA) operator that
encompasses several operators as the aggregation operator since it
can implement different aggregation rules by changing the order
weights. The aggregation process is based on the unification of
information by means of fuzzy sets on a basic linguistic term set
(BLTS). Then, the unified information is transformed into linguistic
2-tuples in a way to rectify the problem of loss information of other
fuzzy linguistic approaches.
Abstract: Operating a device at high power and high frequency
is a major problem because wall losses greatly reduce the efficiency
of the device. In the present communication, authors analytically
analyzed the dependence of ohmic/RF efficiency, the fraction of
output power with respect to the total power generated, of gyrotron
cavity structure on the conductivity of copper for the second
harmonic TE0,6 mode. This study shows a rapid fall in the RF
efficiency as the quality (conductivity) of copper degrades. Starting
with an RF efficiency near 40% at the conductivity of ideal copper
(5.8 x 107 S/m), the RF efficiency decreases (upto 8%) as the copper
quality degrades. Assuming conductivity half that of ideal copper the
RF efficiency as a function of diffractive quality factor, Qdiff, has
been studied. Here the RF efficiency decreases rapidly with
increasing diffractive Q. Ohmic wall losses as a function of
frequency for 460 GHz gyrotron cavity excited in TE0,6 mode has
also been analyzed. For 460 GHz cavity, the extracted power is
reduced to 32% of the generated power due to ohmic losses in the
walls of the cavity.
Abstract: In this study, a comparison of two control methods,
Proportional Control (PC) and Fuzzy Logic Control (FLC), which
have been used to develop an ideal thermoelectric renal hypothermia
system in order to use in renal surgery, has been carried out. Since
the most important issues in long-lasting parenchymatous renal
surgery are to provide an operation medium free of blood and to
prevent renal dysfunction in the postoperative period, control of the
temperature has become very important in renal surgery. The final
product is seriously affected from the changes in temperature,
therefore, it is necessary to reach some desired temperature points
quickly and avoid large overshoot. PIC16F877 microcontroller has
been used as controller for both of these two methods. Each control
method can simply ensure extra renal hypothermia in the targeted
way. But investigation of advantages and disadvantages of every
control method to each other is aimed and carried out by the
experimental implementations. Shortly, investigation of the most
appropriate method to use for development of system and that can be
applied to people safely in the future, has been performed. In this
sense, experimental results show that fuzzy logic control gives out
more reliable responses and efficient performance.
Abstract: Using the idea of prime and semiprime bi-ideals of
rings, the concept of prime and semiprime generalized bi-ideals of
rings is introduced, which is an extension of the concept of prime and
semiprime bi-ideals of rings and some interesting characterizations
of prime and semiprime generalized bi-ideals are obtained. Also,
we give the relationship between the Baer radical and prime and
semiprime generalized bi-ideals of rings in the same way as of biideals
of rings which was studied by Roux.
Abstract: In this paper, the shape design process is briefly discussed emphasizing the use of topology optimization in the conceptual design stage. The basic idea is to view feasible domains for sensitivity region concepts. In this method, the main process consists of two steps: as the design moves further inside the feasible domain using Taguchi method, and thus becoming more successful topology optimization, the sensitivity region becomes larger. In designing a double-eccentric butterfly valve, related to hydrodynamic performance and disc structure, are discussed where the use of topology optimization has proven to dramatically improve an existing design and significantly decrease the development time of a shape design. Computational Fluid Dynamics (CFD) analysis results demonstrate the validity of this approach.
Abstract: The various types of frequent pattern discovery
problem, namely, the frequent itemset, sequence and graph mining
problems are solved in different ways which are, however, in certain
aspects similar. The main approach of discovering such patterns can
be classified into two main classes, namely, in the class of the levelwise
methods and in that of the database projection-based methods.
The level-wise algorithms use in general clever indexing structures
for discovering the patterns. In this paper a new approach is proposed
for discovering frequent sequences and tree-like patterns efficiently
that is based on the level-wise issue. Because the level-wise
algorithms spend a lot of time for the subpattern testing problem, the
new approach introduces the idea of using automaton theory to solve
this problem.
Abstract: This paper addresses the fundamental requirements for
starting an online business. It covers the process of ideation,
conceptualization, formulation, and implementation of new venture
ideas on the Web. Using Facebook as an illustrative example, we learn
how to turn an idea into a successful electronic business and to execute
a business plan with IT skills, management expertise, a good
entrepreneurial attitude, and an understanding of Internet culture. The
personality traits and characteristics of a successful e-commerce
entrepreneur are discussed with reference to Facebook-s founder,
Mark Zuckerberg. Facebook is a social and e-commerce success. It
provides a trusted environment of which participants can conduct
business with social experience. People are able to discuss products
before, during the after the sale within the Facebook environment. The
paper also highlights the challenges and opportunities for e-commerce
entrepreneurial startups to go public and of entering the China market.
Abstract: In this treatise we will study the capability of static
compensator for reactive power to stabilize sheen voltage with motor
loading on power networks system. We also explain the structure and main function of STATCOM and the method to control it using STATCOM transformer current to simultaneously predict after
telling about the necessity of FACTS tools to compensate in power networks. Then we study topology and controlling system to stabilize
voltage during start of inductive motor. The outcome of stimulat by MATLAB software supports presented controlling idea and
system in the treatise.
Abstract: Problem-based learning (PBL) is one of the student
centered approaches and has been considered by a number of higher
educational institutions in many parts of the world as a method of
delivery. This paper presents a creative thinking approach for
implementing Problem-based Learning in Mechanics of Structure
within a Malaysian Polytechnics environment. In the learning
process, students learn how to analyze the problem given among the
students and sharing classroom knowledge into practice. Further,
through this course-s emphasis on problem-based learning, students
acquire creative thinking skills and professional skills as they tackle
complex, interdisciplinary and real-situation problems. Once the
creative ideas are generated, there are useful additional techniques
for tender ideas that will grow into a productive concept or solution.
The combination of creative skills and technical abilities will enable
the students to be ready to “hit-the-ground-running" and produce in
industry when they graduate.
Abstract: In this paper, we first introduce the new concept of completely semiprime fuzzy ideals of an ordered semigroup S, which is an extension of completely semiprime ideals of ordered semigroup S, and investigate some its related properties. Especially, we characterize an ordered semigroup that is a semilattice of simple ordered semigroups in terms of completely semiprime fuzzy ideals of ordered semigroups. Furthermore, we introduce the notion of semiprime fuzzy ideals of ordered semigroup S and establish the relations between completely semiprime fuzzy ideals and semiprime fuzzy ideals of S. Finally, we give a characterization of prime fuzzy ideals of an ordered semigroup S and show that a nonconstant fuzzy ideal f of an ordered semigroup S is prime if and only if f is twovalued, and max{f(a), f(b)} = inf f((aSb]), ∀a, b ∈ S.
Abstract: In this paper, an optimal design of linear phase digital
high pass finite impulse response (FIR) filter using Particle Swarm
Optimization with Constriction Factor and Inertia Weight Approach
(PSO-CFIWA) has been presented. In the design process, the filter
length, pass band and stop band frequencies, feasible pass band and
stop band ripple sizes are specified. FIR filter design is a multi-modal
optimization problem. The conventional gradient based optimization
techniques are not efficient for digital filter design. Given the filter
specifications to be realized, the PSO-CFIWA algorithm generates a
set of optimal filter coefficients and tries to meet the ideal frequency
response characteristic. In this paper, for the given problem, the
designs of the optimal FIR high pass filters of different orders have
been performed. The simulation results have been compared to those
obtained by the well accepted algorithms such as Parks and
McClellan algorithm (PM), genetic algorithm (GA). The results
justify that the proposed optimal filter design approach using PSOCFIWA
outperforms PM and GA, not only in the accuracy of the
designed filter but also in the convergence speed and solution
quality.
Abstract: This article deals with the popularity of candidates for the president of the United States of America. The popularity is assessed according to public comments on the Web 2.0. Social networking, blogging and online forums (collectively Web 2.0) are for common Internet users the easiest way to share their personal opinions, thoughts, and ideas with the entire world. However, the web content diversity, variety of technologies and website structure differences, all of these make the Web 2.0 a network of heterogeneous data, where things are difficult to find for common users. The introductory part of the article describes methodology for gathering and processing data from Web 2.0. The next part of the article is focused on the evaluation and content analysis of obtained information, which write about presidential candidates.