Abstract: Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analyzed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.
Abstract: Background: Blunt aortic trauma (BAT) includes
various morphological changes that occur during deceleration,
acceleration and/or body compression in traffic accidents. The
various forms of BAT, from limited laceration of the intima to
complete transection of the aorta, depends on the force acting on the
vessel wall and the tolerance of the aorta to injury. The force depends
on the change in velocity, the dynamics of the accident and of the
seating position in the car. Tolerance to aortic injury depends on the
anatomy, histological structure and pathomorphological alterations
due to aging or disease of the aortic wall.
An overview of the literature and medical documentation reveals
that different terms are used to describe certain forms of BAT, which
can lead to misinterpretation of findings or diagnoses. We therefore,
propose a classification that would enable uniform systematic
screening of all forms of BAT. We have classified BAT into three
morphologycal types: TYPE I (intramural), TYPE II (transmural) and
TYPE III (multiple) aortic ruptures with appropriate subtypes.
Methods: All car accident casualties examined at the Institute of
Forensic Medicine from 2001 to 2009 were included in this
retrospective study. Autopsy reports were used to determine the
occurrence of each morphological type of BAT in deceased drivers,
front seat passengers and other passengers in cars and to define the
morphology of BAT in relation to the accident dynamics and the age
of the fatalities.
Results: A total of 391 fatalities in car accidents were included in
the study. TYPE I, TYPE II and TYPE III BAT were observed in
10,9%, 55,6% and 33,5%, respectively. The incidence of BAT in
drivers, front seat and other passengers was 36,7%, 43,1% and
28,6%, respectively. In frontal collisions, the incidence of BAT was
32,7%, in lateral collisions 54,2%, and in other traffic accidents
29,3%. The average age of fatalities with BAT was 42,8 years and of
those without BAT 39,1 years.
Conclusion: Identification and early recognition of the risk factors
of BAT following a traffic accident is crucial for successful treatment
of patients with BAT. Front seat passengers over 50 years of age who
have been injured in a lateral collision are the most at risk of BAT.
Abstract: A brushless DC motor with integrated drive circuit for air management system is presented. Using magnetic equivalent circuit model a basic design of the motor is determined, and specific configurations are inspected thanks to finite element analysis. In order to reduce an unbalanced magnetic force in an axial direction, induced forces between a stator core and a permanent magnet are calculated with respect to the relative positions of them. For the high efficiency, and high power density, BLDC motor and drive are developed. Also vibration mode and eccentricity of a rotor are considered at the rated and maximum rotational speed Through the experimental results, a validity of the simulated one is confirmed.
Abstract: This paper presented a novel combined cycle of air separation and natural gas liquefaction. The idea is that natural gas can be liquefied, meanwhile gaseous or liquid nitrogen and oxygen are produced in one combined cryogenic system. Cycle simulation and exergy analysis were performed to evaluate the process and thereby reveal the influence of the crucial parameter, i.e., flow rate ratio through two stages expanders β on heat transfer temperature difference, its distribution and consequent exergy loss. Composite curves for the combined hot streams (feeding natural gas and recycled nitrogen) and the cold stream showed the degree of optimization available in this process if appropriate β was designed. The results indicated that increasing β reduces temperature difference and exergy loss in heat exchange process. However, the maximum limit value of β should be confined in terms of minimum temperature difference proposed in heat exchanger design standard and heat exchanger size. The optimal βopt under different operation conditions corresponding to the required minimum temperature differences was investigated.
Abstract: These Nowadays the explosion of bombs or explosive
materials such as gas and oil near or inside the buildings cause some
losses in installations and building components. This has made the
engineers to make the buildings and their components resistance
against the effects of explosion. These activities lead to provide
regulations and different methods. The above regulations are mostly
focused on the explosion effects resulting from the vehicles around
the buildings. Therefore, the explosion resulting from the vehicles
outside the buildings will be studied in this research.
In the present study, the main goals are to investigate the
explosion load effects on the structures located on the piles with the
specific quantity of plasticity and observing the permissible response
of these structures. The concentrated mass system and the spring with
two degree of freedom will be used to study the structural system.
Abstract: The anti-lock braking systems installed on vehicles
for safe and effective braking, are high-order nonlinear and timevariant.
Using fuzzy logic controllers increase efficiency of such
systems, but impose a high computational complexity as well. The
main concept introduced by this paper is reducing computational
complexity of fuzzy controllers by deploying problem-solution data
structure. Unlike conventional methods that are based on
calculations, this approach is based on data oriented modeling.
Abstract: Relay based communication has gained considerable importance in the recent years. In this paper we find the end-toend statistics of a two hop non-regenerative relay branch, each hop being Nakagami-m faded. Closed form expressions for the probability density functions of the signal envelope at the output of a selection combiner and a maximal ratio combiner at the destination node are also derived and analytical formulations are verified through computer simulation. These density functions are useful in evaluating the system performance in terms of bit error rate and outage probability.
Abstract: In this research study, an intelligent detection system
to support medical diagnosis and detection of abnormal lesions by
processing endoscopic images is presented. The images used in this
study have been obtained using the M2A Swallowable Imaging
Capsule - a patented, video color-imaging disposable capsule.
Schemes have been developed to extract texture features from the
fuzzy texture spectra in the chromatic and achromatic domains for a
selected region of interest from each color component histogram of
endoscopic images. The implementation of an advanced fuzzy
inference neural network which combines fuzzy systems and
artificial neural networks and the concept of fusion of multiple
classifiers dedicated to specific feature parameters have been also
adopted in this paper. The achieved high detection accuracy of the
proposed system has provided thus an indication that such intelligent
schemes could be used as a supplementary diagnostic tool in
endoscopy.
Abstract: Sequences of execution of algorithms in an interactive
manner using multimedia tools are employed in this paper. It helps to
realize the concept of fundamentals of algorithms such as searching
and sorting method in a simple manner. Visualization gains more
attention than theoretical study and it is an easy way of learning
process. We propose methods for finding runtime sequence of each
algorithm in an interactive way and aims to overcome the drawbacks
of the existing character systems. System illustrates each and every
step clearly using text and animation. Comparisons of its time
complexity have been carried out and results show that our approach
provides better perceptive of algorithms.
Abstract: Exploring an autistic child in Elementary school is a
difficult task that must be fully thought out and the teachers should
be aware of the many challenges they face raising their child
especially the behavioral problems of autistic children. Hence there
arises a need for developing Artificial intelligence (AI)
Contemporary Techniques to help diagnosis to discover autistic
people.
In this research, we suggest designing architecture of expert
system that combine Cognitive Maps (CM) with Case Based
Reasoning technique (CBR) in order to reduce time and costs of
traditional diagnosis process for the early detection to discover
autistic children. The teacher is supposed to enter child's information
for analyzing by CM module. Then, the reasoning processor would
translate the output into a case to be solved a current problem by
CBR module. We will implement a prototype for the model as a
proof of concept using java and MYSQL.
This will be provided a new hybrid approach that will achieve new
synergies and improve problem solving capabilities in AI. And we
will predict that will reduce time, costs, the number of human errors
and make expertise available to more people who want who want to
serve autistic children and their families.
Abstract: Many states are now committed to implementing
international human rights standards domestically. In terms of
practical governance, how might effectiveness be measured? A facevalue
answer can be found in domestic laws and institutions relating
to human rights. However, this article provides two further tools to
help states assess their status on the spectrum of robust to fragile
human rights governance. The first recognises that each state has its
own 'human rights history' and the ideal end stage is robust human
rights governance, and the second is developing criteria to assess
robustness. Although a New Zealand case study is used to illustrate
these tools, the widespread adoption of human rights standards by
many states inevitably means that the issues are relevant to other
countries. This is even though there will always be varying degrees of
similarity-difference in constitutional background and developed or
emerging human rights systems.
Abstract: The purpose of this study is two-fold. First, it attempts to explore potential opportunities for utilizing visual interactive simulations along with Business Intelligence (BI) as a decision support tool for strategic decision making. Second, it tries to figure out the essential top-level managerial requirements that would transform strategic decision simulation into an integral component of BI systems. The domain of particular interest was the application of visual interactive simulation capabilities in the field of supply chains. A qualitative exploratory method was applied, through the use of interviews with two leading companies. The collected data was then analysed to demonstrate the difference between the literature perspective and the practical managerial perspective on the issue. The results of the study suggest that although the use of simulation particularly in managing supply chains is very evident in literature, yet, in practice such utilization is still in its infancy, particularly regarding strategic decisions. Based on the insights a prototype of a simulation based BI-solution-extension was developed and evaluated.
Abstract: This paper proposes a new methodology for the
optimal allocation and sizing of Embedded Generation (EG)
employing Real Coded Genetic Algorithm (RCGA) to minimize the
total power losses and to improve voltage profiles in the radial
distribution networks. RCGA is a method that uses continuous
floating numbers as representation which is different from
conventional binary numbers. The RCGA is used as solution tool,
which can determine the optimal location and size of EG in radial
system simultaneously. This method is developed in MATLAB. The
effect of EG units- installation and their sizing to the distribution
networks are demonstrated using 24 bus system.
Abstract: A state of the art Speaker Identification (SI) system
requires a robust feature extraction unit followed by a speaker
modeling scheme for generalized representation of these features.
Over the years, Mel-Frequency Cepstral Coefficients (MFCC)
modeled on the human auditory system has been used as a standard
acoustic feature set for speech related applications. On a recent
contribution by authors, it has been shown that the Inverted Mel-
Frequency Cepstral Coefficients (IMFCC) is useful feature set for
SI, which contains complementary information present in high
frequency region. This paper introduces the Gaussian shaped filter
(GF) while calculating MFCC and IMFCC in place of typical
triangular shaped bins. The objective is to introduce a higher
amount of correlation between subband outputs. The performances
of both MFCC & IMFCC improve with GF over conventional
triangular filter (TF) based implementation, individually as well as
in combination. With GMM as speaker modeling paradigm, the
performances of proposed GF based MFCC and IMFCC in
individual and fused mode have been verified in two standard
databases YOHO, (Microphone Speech) and POLYCOST
(Telephone Speech) each of which has more than 130 speakers.
Abstract: This paper focuses on the Mega-Sub Controlled
Structure Systems (MSCSS) performances and characteristics
regarding the new control principle contained in MSCSS subjected to
strong earthquake excitations. The adopted control scheme consists of
modulated sub-structures where the control action is achieved by
viscous dampers and sub-structure own configuration. The
elastic-plastic time history analysis under severe earthquake excitation
is analyzed base on the Finite Element Analysis Method (FEAM), and
some comparison results are also given in this paper. The result shows
that the MSCSS systems can remarkably reduce vibrations effects
more than the mega-sub structure (MSS). The study illustrates that the
improved MSCSS presents good seismic resistance ability even at 1.2g
and can absorb seismic energy in the structure, thus imply that
structural members cross section can be reduce and achieve to good
economic characteristics. Furthermore, the elasto-plastic analysis
demonstrates that the MSCSS is accurate enough regarding
international building evaluation and design codes. This paper also
shows that the elasto-plastic dynamic analysis method is a reasonable
and reliable analysis method for structures subjected to strong
earthquake excitations and that the computed results are more precise.
Abstract: Existing ground movement surveillance technologies
at airports are subjected to limitations due to shadowing effects or
multiple reflections. Therefore, there is a strong demand for a new
sensing technology, which will be cost effective and will provide
detection of non-cooperative targets under any weather conditions.
This paper aims to present a new intelligent system, developed
within the framework of the EC-funded ISMAEL project, which is
based on a new magnetic sensing technology and provides detection,
tracking and automatic classification of targets moving on the airport
surface. The system is currently being installed at two European
airports. Initial experimental results under real airport traffic
demonstrate the great potential of the proposed system.
Abstract: Increasing the demand for effectively use of the
production facility requires the tools for sharing the manufacturing
facility through remote operation of the machining process. This
research introduces the methodology of machining technology for
direct remote operation of networked milling machine. The
integrated tools with virtual simulation, remote desktop protocol and
Setup Free Attachment for remote operation of milling process are
proposed. Accessing and monitoring of machining operation is
performed by remote desktop interface and 3D virtual simulations.
Capability of remote operation is supported by an auto setup
attachment with a reconfigurable pin type setup free technology
installed on the table of CNC milling machine to perform unattended
machining process. The system is designed using a computer server
and connected to a PC based controlled CNC machine for real time
monitoring. A client will access the server through internet
communication and virtually simulate the machine activity. The
result has been presented that combination between real time virtual
simulation and remote desktop tool is enabling to operate all machine
tool functions and as well as workpiece setup..
Abstract: There has been a growing interest in utilizing surfactants in remediation processes to separate the hydrophobic volatile organic compounds (HVOCs) from aqueous solution. One attractive process is cloud point extraction (CPE), which utilizes nonionic surfactants as a separating agent. Since the surfactant cost is a key determination of the economic viability of the process, it is important that the surfactants are recycled and reused. This work aims to study the performance of the co-current vacuum stripping using a packed column for HVOCs removal from contaminated surfactant solution. Six types HVOCs are selected as contaminants. The studied surfactant is the branched secondary alcohol ethoxylates (AEs), Tergitol TMN-6 (C14H30O2). The volatility and the solubility of HVOCs in surfactant system are determined in terms of an apparent Henry’s law constant and a solubilization constant, respectively. Moreover, the HVOCs removal efficiency of vacuum stripping column is assessed in terms of percentage of HVOCs removal and the overall liquid phase volumetric mass transfer coefficient. The apparent Henry’s law constant of benzenz , toluene, and ethyl benzene were 7.00×10-5, 5.38×10-5, 3.35× 10-5 respectively. The solubilization constant of benzene, toluene, and ethyl benzene were 1.71, 2.68, 7.54 respectively. The HVOCs removal for all solute were around 90 percent.
Abstract: In this paper, the criteria of Ψ-eventual stability have been established for generalized impulsive differential systems of multiple dependent variables. The sufficient conditions have been obtained using piecewise continuous Lyapunov function. An example is given to support our theoretical result.
Abstract: Virtual environment induces simulator sickness effect
for some users. The purpose of this research is to compare the
simulation sickness relative with parallax affect in one-screen and
three-screen HoloStageTM system, measured by Simulation Sickness
Questionnaire (SSQ). The results show the subjects tested in
three-screen has less sickness than one-screen and effect from the
Oculomotor (O) more than from the Disorientation (D) and more than
from the Nausea (N) or represented in O>D>N.