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: Image segmentation and edge detection is a fundamental section in image processing. In case of noisy images Edge Detection is very less effective if we use conventional Spatial Filters like Sobel, Prewitt, LOG, Laplacian etc. To overcome this problem we have proposed the use of Stochastic Gradient Mask instead of Spatial Filters for generating gradient images. The present study has shown that the resultant images obtained by applying Stochastic Gradient Masks appear to be much clearer and sharper as per Edge detection is considered.
Abstract: Due to rapid advancement of powerful image
processing software, digital images are easy to manipulate and
modify by ordinary people. Lots of digital images are edited for a
specific purpose and more difficult to distinguish form their original
ones. We propose a clustering method to detect a copy-move image
forgery of JPEG, BMP, TIFF, and PNG. The process starts with
reducing the color of the photos. Then, we use the clustering
technique to divide information of measuring data by Hausdorff
Distance. The result shows that the purposed methods is capable of
inspecting the image file and correctly identify the forgery.
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: 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 pioneers Care Robot Impact Assessment
(CRIA), a methodology used to identify, analyze, mitigate and
eliminate the risks posed by the insertion of non-medical personal
care robots (PCR) in medical care facilities. Its precedent instruments
[Privacy and Surveillance Impact Assessment (PIA and SIA)] fall
behind in coping with robots. Indeed, personal care robots change
dramatically how care is delivered. The paper presents a specific
risk-sector methodology, identifies which robots are under its scope
and presents some of the challenges introduced by these robots.
Abstract: In the present research work we present the optical
emission studies of the Indium (In) – Tin (Sn) plasma produced by
the first (1064 nm) harmonic of an Nd: YAG nanosecond pulsed
laser. The experimentally observed line profiles of neutral Indium (In
I) and Tin (SnI) are used to extract the electron temperature (Te)
using the Boltzmann plot method. Whereas, the electron number
density (Ne) has been determined from the Stark broadening line
profile method. The Te is calculated by varying the distance from the
target surface along the line of propagation of plasma plume and also
by varying the laser irradiance. Beside we have studied the variation
of Ne as a function of laser irradiance as well as its variation with
distance from the target surface.
Abstract: Development of new generation bio-tribological,
multilayer coatings opens an avenue for fabrication of future hightech
functional surfaces. In the presented work, nano-composite,
Cr/CrN+[Cr/ a-C:H implanted by metallic nanocrystals] multilayer
coatings have been developed for surface protection of medical tools.
Thin films were fabricated by a hybrid Pulsed Laser Deposition
technique. Complex microstructure analysis of nanomultilayer
coatings, subjected to mechanical and biological tests, were
performed by means of transmission electron microscopy (TEM).
Microstructure characterization revealed the layered arrangement of
Cr23C6 nanoparticles in multilayer structure. Influence of deposition
conditions on bio-tribological properties of the coatings was studied.
The bio-tests were used as a screening tool for the analyzed
nanomultilayer coatings before they could be deposited on medical
tools. Bio-medical tests were done using fibroblasts. The mechanical
properties of the coatings were investigated by means of a ball-ondisc
mechanical test. The micro hardness was done using Berkovich
indenter. The scratch adhesion test was done using Rockwell
indenter. From the bio-tribological point of view, the optimal
properties had the C106_1 material.
Abstract: The 5th generation of mobile networks is term used in
various research papers and projects to identify the next major phase
of mobile telecommunications standards. 5G wireless networks will
support higher peak data rate, lower latency and provide best
connections with QoS guarantees.
In this article, we discuss various promising technologies for 5G
wireless communication systems, such as IPv6 support, World Wide
Wireless Web (WWWW), Dynamic Adhoc Wireless Networks
(DAWN), BEAM DIVISION MULTIPLE ACCESS (BDMA), Cloud
Computing, cognitive radio technology and FBMC/OQAM.
This paper is organized as follows: First, we will give introduction
to 5G systems, present some goals and requirements of 5G. In the
next, basic differences between 4G and 5G are given, after we talk
about key technology innovations of 5G systems and finally we will
conclude in last Section.
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: The substantial development of the construction
industry has forced the cement industry, its major support, to focus
on achieving maximum productivity to meet the growing demand for
this material. This means that the reliability of a cement production
system needs to be at the highest level that can be achieved by good
maintenance. This paper studies the extent to which the
implementation of RCM is needed as a strategy for increasing the
reliability of the production systems component can be increased,
thus ensuring continuous productivity. In a case study of four Libyan
cement factories, 80 employees were surveyed and 12 top and middle
managers interviewed. It is evident that these factories usually
breakdown more often than once per month which has led to a
decline in productivity. In many times they cannot achieve the
minimum level of production amount. This has resulted from the
poor reliability of their production systems as a result of poor or
insufficient maintenance. It has been found that most of the factories’
employees misunderstand maintenance and its importance. The main
cause of this problem is the lack of qualified and trained staff, but in
addition it has been found that most employees are not found to be
motivated as a result of a lack of management support and interest. In
response to these findings, it has been suggested that the RCM
strategy should be implemented in the four factories. The results
show the importance of the development of maintenance strategies
through the implementation of RCM in these factories. The purpose
of it would be to overcome the problems that could secure the
reliability of the production systems. This study could be a useful
source of information for academic researchers and the industrial
organizations which are still experiencing problems in maintenance
practices.
Abstract: Masonry infill walls are inevitable in the selfsupporting
structures, but their contribution in the resistance to
earthquake loads is generally neglected in the structural analyses. The
principal aim of this work through a numerical study of masonry
infill walls behavior in structures subjected to horizontal load is to
propose by finite elements numerical modeling, a more reliable
approach, faster and close to reality. In this study, 3D Finite Element
Analysis was developed to study the behavior of masonry infill walls
in structures subjected to horizontal load; the finite element software
being used was ABAQUS, it is observed that more rigidity of the
masonry filling is significant, more the structure is rigid, we can so
conclude that the filling brings an additional rigidity to the structure
not to be neglected; it is also observed that when the framework is
subjected to horizontal loads, the framework separates from the
filling on the level of the tended diagonal.
Abstract: This study focuses on a novel method for dispersion
and distribution of reinforcement under high intensive shear stress to
produce metal composites. The polyacrylonitrile (PAN)-based short
carbon fiber (Csf) and Nextel 610 alumina fiber were dispersed under
high intensive shearing at mushy zone in semi-solid of A356 by a
novel method. The bundles and clusters were embedded by
infiltration of slurry into the clusters, thus leading to a uniform
microstructure. The fibers were embedded homogenously into the
aluminum around 576-580°C with around 46% of solid fraction.
Other experiments at 615°C and 568°C which are contained 0% and
90% solid respectively were not successful for dispersion and
infiltration of aluminum into bundles of Csf. The alumina fiber has
been cracked by high shearing load. The morphologies and
crystalline phase were evaluated by SEM and XRD. The adopted
thixo-process effectively improved the adherence and distribution of
Csf into Al that can be developed to produce various composites by
thixomixing.
Abstract: Microbes have been used to solve environmental
problems for many years. The role of microorganism to sequester,
precipitate or alter the oxidation state of various heavy metals has
been extensively studied. Treatment using microorganism interacts
with toxic metal are very diverse. The purpose of this research is to
remove the mercury using Pseudomonas putida (P. putida), pure
culture ATTC 49128 at optimum growth parameters such as
techniques of culture, acclimatization time and speed of incubator
shaker. Thus, in this study, the optimum growth parameters of P.
putida were obtained to achieve the maximum of mercury removal.
Based on the optimum parameters of P. putida for specific growth
rate, the removal of two different mercury concentration, 1 ppm and
4 ppm were studied. From mercury nitrate solution, a mercuryresistant
bacterial strain which is able to reduce from ionic mercury
to metallic mercury was used to reduce ionic mercury. The overall
levels of mercury removal in this study were between 80% and 89%.
The information obtained in this study is of fundamental for
understanding of the survival of P. putida ATTC 49128 in mercury
solution. Thus, microbial mercury removal is a potential
bioremediation for wastewater especially in petrochemical industries
in Malaysia.
Abstract: Five palm oil ether monoesters utilized as novel
biodiesels were synthesized and structurally identified in the paper.
The investigation was made on the effect of ether species on
physicochemical properties of the palm oil ether monoesters. The
results showed that density, kinematic viscosity, smoke point, and
solidifying point increase linearly with their –CH2 group number in
certain relationships. Cetane number is enhanced whereas heat value
decreases linearly with –CH2 group number. In addition, the
influencing regularities of the volumetric content of the palm oil ether
monoesters on the fuel properties were also studied when the ether
monoesters are used as diesel fuel additives.
Abstract: This paper deals with the study of reflection and
transmission characteristics of acoustic waves at the interface of a
semiconductor half-space and elastic solid. The amplitude ratios
(reflection and transmission coefficients) of reflected and transmitted
waves to that of incident wave varying with the incident angles have
been examined for the case of quasi-longitudinal wave. The special
cases of normal and grazing incidence have also been derived with
the help of Gauss elimination method. The mathematical model
consisting of governing partial differential equations of motion and
charge carriers’ diffusion of n-type semiconductors and elastic solid
has been solved both analytically and numerically in the study. The
numerical computations of reflection and transmission coefficients
has been carried out by using MATLAB programming software for
silicon (Si) semiconductor and copper elastic solid. The computer
simulated results have been plotted graphically for Si
semiconductors. The study may be useful in semiconductors,
geology, and seismology in addition to surface acoustic wave (SAW)
devices.
Abstract: Mammography is widely used technique for breast cancer
screening. There are various other techniques for breast cancer screening
but mammography is the most reliable and effective technique. The
images obtained through mammography are of low contrast which
causes problem for the radiologists to interpret. Hence, a high quality
image is mandatory for the processing of the image for extracting any
kind of information from it. Many contrast enhancement algorithms have
been developed over the years. In the present work, an efficient
morphology based technique is proposed for contrast enhancement of
masses in mammographic images. The proposed method is based on
Multiscale Morphology and it takes into consideration the scale of the
structuring element. The proposed method is compared with other stateof-
the-art techniques. The experimental results show that the proposed
method is better both qualitatively and quantitatively than the other
standard contrast enhancement techniques.
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: Driver fatigue is an important factor in the increasing
number of road accidents. Dynamic template matching method was
proposed to address the problem of real-time driver fatigue detection
system based on eye-tracking. An effective vision based approach
was used to analyze the driver’s eye state to detect fatigue. The driver
fatigue system consists of Face detection, Eye detection, Eye
tracking, and Fatigue detection. Initially frames are captured from a
color video in a car dashboard and transformed from RGB into YCbCr
color space to detect the driver’s face. Canny edge operator was used
to estimating the eye region and the locations of eyes are extracted.
The extracted eyes were considered as a template matching for eye
tracking. Edge Map Overlapping (EMO) and Edge Pixel Count
(EPC) matching function were used for eye tracking which is used to
improve the matching accuracy. The pixel of eyeball was tracked
from the eye regions which are used to determine the fatigue state of
the driver.