Abstract: Although agriculture is an important part of the world
economy, accounting in agriculture still has many shortcomings. The
adoption of IAS 41 “Agriculture” has tried to improve this situation
and increase the comparability of financial statements of entities in
the agricultural sector. Although controversial, IAS 41 is the first
step of a consistent transition to fair value assessment in the
agricultural sector. The objective of our work is the analysis of IAS
41 and current accounting agricultural situation in Romania.
Accounting regulations in Romania are in accordance with European
directives and, in many respects, converged with IFRS referential.
Provisions of IAS 41, however, are not reflected directly in
Romanian regulations. With the increase of forest land transactions,
it is expected that recognition and measurement of biological assets
under IAS 41 to become a necessity.
Abstract: A composite made of plasma functionalized multiwall
carbon nanotubes (MWNTs) coated with SnO2 was synthesized by
sonochemical precipitation method. Thick layer of this
nanocomposite material was used as ethanol sensor at low
temperatures. The composite sensitivity for ethanol has increased by
a factor of 2 at room temperature and by a factor of 13 at 250°C in
comparison to that of pure SnO2. SEM image of nanocomposite
material showed MWNTs were embedded in SnO2 matrix and also a
higher surface area was observed in the presence of functionalized
MWNTs. Greatly improved sensitivity of the composite material to
ethanol can be attributed to new gas accessing passes through
MWNTs and higher specific surface area.
Abstract: This study examines the issue of recommendation
sources from the perspectives of gender and consumers- perceived
risk, and validates a model for the antecedents of consumer online
purchases. The method of obtaining quantitative data was that of the
instrument of a survey questionnaire. Data were collected via
questionnaires from 396 undergraduate students aged 18-24, and a
multiple regression analysis was conducted to identify causal
relationships. Empirical findings established the link between
recommendation sources (word-of-mouth, advertising, and
recommendation systems) and the likelihood of making online
purchases and demonstrated the role of gender and perceived risk as
moderators in this context. The results showed that the effects of
word-of-mouth on online purchase intentions were stronger than those
of advertising and recommendation systems. In addition, female
consumers have less experience with online purchases, so they may be
more likely than males to refer to recommendations during the
decision-making process. The findings of the study will help
marketers to address the recommendation factor which influences
consumers- intention to purchase and to improve firm performances to
meet consumer needs.
Abstract: In recent years, the use of vector variance as a
measure of multivariate variability has received much attention in
wide range of statistics. This paper deals with a more economic
measure of multivariate variability, defined as vector variance minus
all duplication elements. For high dimensional data, this will increase
the computational efficiency almost 50 % compared to the original
vector variance. Its sampling distribution will be investigated to make
its applications possible.
Abstract: The city of Melbourne in Victoria, Australia, provides a number of examples of how a growing city can integrate urban planning and water planning to achieve sustainable urban development, environmental protection, liveability and integrated water management outcomes, and move towards becoming a “Water Sensitive City". Three examples are provided - the development at Botanic Ridge, where a 318 hectare residential development is being planned and where integrated water management options are being implemented using a “triple bottom line" sustainability investment approach; the Toolern development, which will capture and reuse stormwater and recycled water to greatly reduce the suburb-s demand for potable water, and the development at Kalkallo where a 1,200 hectare industrial precinct development is planned which will merge design of the development's water supply, sewerage services and stormwater system. The Paper argues that an integrated urban planning and water planning approach is fundamental to creating liveable, vibrant communities which meet social and financial needs while being in harmony with the local environment. Further work is required on developing investment frameworks and risk analysis frameworks to ensure that all possible solutions can be assessed equally.
Abstract: Component handling system is one of the important sub systems of Prototype Fast Breeder Reactor (PFBR) used for fuel handling. Core handling system is again a sub system of component handling system. Core handling system consists of in-vessel and ex-vessel subassembly handling. In-vessel core handling involves transfer arm, large rotatable plug and small rotatable plug operations. Modeling and simulation of in-vessel core handling is a part of development of Prototype Fast Breeder Reactor Operator Training Simulator. This paper deals with simulation and modeling of operations of transfer arm, large rotatable plug and small rotatable plug needed for in-vessel core handling. Process modeling was developed in house using platform independent Cµ code with OpenGL (Open Graphics Library). The control logic models and virtual panel were modeled using simulation tool.
Abstract: 4G Communication Networks provide heterogeneous
wireless technologies to mobile subscribers through IP based
networks and users can avail high speed access while roaming across
multiple wireless channels; possible by an organized way to manage
the Quality of Service (QoS) functionalities in these networks. This
paper proposes the idea of developing a novel QoS optimization
architecture that will judge the user requirements and knowing peak
times of services utilization can save the bandwidth/cost factors. The
proposed architecture can be customized according to the network
usage priorities so as to considerably improve a network-s QoS
performance.
Abstract: Herein, the organic semiconductor methyl orange
(MO), is investigated for the first time for its electronic applications.
For this purpose, Al/MO/n-Si heterojunction is fabricated through
economical cheap and simple “drop casting” technique. The currentvoltage
(I-V) measurements of the device are made at room
temperature under dark conditions. The I-V characteristics of
Al/MO/n-Si junction exhibits asymmetrical and rectifying behavior
that confirms the formation of diode. The diode parameters such as
rectification ratio (RR), turn on voltage (Vturn on), reverse saturation
current (I0), ideality factor (n), barrier height ( b
f ), series resistance
(Rs) and shunt resistance (Rsh) are determined from I-V curves using
Schottky equations. These values of these parameters are also
extracted and verified by applying Cheung’s functions. The
conduction mechanisms are explained from the forward bias I-V
characteristics using the power law.
Abstract: This paper investigates the development of weld zone
in Resistance Spot Welding (RSW) which focuses on weld nugget and Heat Affected Zone (HAZ). The effects of four factors namely
weld current, weld time, electrode force and hold time were studied using a general 24 factorial design augmented by five centre points. The results of the analysis showed that all selected factors except
hold time exhibit significant effect on weld nugget radius and HAZ size. Optimization of the welding parameters (weld current, weld
time and electrode force) to normalize weld nugget and to minimize
HAZ size was then conducted using Central Composite Design (CCD) in Response Surface Methodology (RSM) and the optimum
parameters were determined. A regression model for radius of weld nugget and HAZ size was developed and its adequacy was evaluated.
The experimental results obtained under optimum operating conditions were then compared with the predicted values and were
found to agree satisfactorily with each other
Abstract: The designing of charge pump with high gain Op-
Amp is a challenging task for getting faithful response .Design of
high performance phase locked loop require ,a design of high
performance charge pump .We have designed a operational amplifier
for reducing the error caused by high speed glitch in a transistor and
mismatch currents . A separate Op-Amp has designed in 180 nm
CMOS technology by CADENCE VIRTUOSO tool. This paper
describes the design of high performance charge pump for GHz
CMOS PLL targeting orthogonal frequency division multiplexing
(OFDM) application. A high speed low power consumption Op-Amp
with more than 500 MHz bandwidth has designed for increasing the
speed of charge pump in Phase locked loop.
Abstract: A real time distributed computing has
heterogeneously networked computers to solve a single problem. So
coordination of activities among computers is a complex task and
deadlines make more complex. The performances depend on many
factors such as traffic workloads, database system architecture,
underlying processors, disks speeds, etc. Simulation study have been
performed to analyze the performance under different transaction
scheduling: different workloads, arrival rate, priority policies,
altering slack factors and Preemptive Policy. The performance metric
of the experiments is missed percent that is the percentage of
transaction that the system is unable to complete. The throughput of
the system is depends on the arrival rate of transaction. The
performance can be enhanced with altering the slack factor value.
Working on slack value for the transaction can helps to avoid some
of transactions from killing or aborts. Under the Preemptive Policy,
many extra executions of new transactions can be carried out.
Abstract: Technology transfer by international trade and
foreign direct investment is the most important positive
outcome of open economy. It is widely accepted that new
technology and knowledge have an important role in
enhancing economic growth. Human capital is the other
important factor assisting economic growth. In this study, the
role of human capital in the growth process is examined in a
view of new endogenous growth theory emphasizing on the
technology transfer resulting from international trade. Using
the panel data of 10 developed and 10 developing countries,
impact of human capital and openness on the rate of economic
growth of different countries is analysed. Evidence suggests
the view that human capital and openness contribute to the
economic growth in both developing and developed countries,
but with different rates.
Abstract: This paper compares the heuristic Global Search
Techniques; Genetic Algorithm, Particle Swarm Optimization,
Simulated Annealing, Generalized Pattern Search, genetic algorithm
hybridized with Nelder–Mead and Generalized pattern search
technique for tuning of fuzzy PID controller for Puma 560. Since the
actual control is in joint space ,inverse kinematics is used to generate
various joint angles correspoding to desired cartesian space
trajectory. Efficient dynamics and kinematics are modeled on Matlab
which takes very less simulation time. Performances of all the tuning
methods with and without disturbance are compared in terms of ITSE
in joint space and ISE in cartesian space for spiral trajectory tracking.
Genetic Algorithm hybridized with Generalized Pattern Search is
showing best performance.
Abstract: Business rules are widely used within the services
sector. They provide consistency and allow relatively unskilled staff
to process complex transactions correctly. But there are many
examples where the rules themselves have an impact on the costs and
profits of an organisation. Financial services, transport and human
services are areas where the rules themselves can impact the bottom
line in a predictable way. If this is the case, how can we find that set
of rules that maximise profit, performance or customer service, or
any other key performance indicators? The manufacturing, energy
and process industries have embraced mathematical optimisation
techniques to improve efficiency, increase production and so on. This
paper explores several real world (but simplified) problems in the
services sector and shows how business rules can be optimised. It
also examines the similarities and differences between the service
and other sectors, and how optimisation techniques could be used to
deliver similar benefits.
Abstract: The study will search the level of existence of the
sweethearting in Saudi Arabia's Supermarkets in Riyadh.
Sweethearting occurs when frontline workers give unauthorized free
or uncounted goods and services to customer-s conspirators. The
store managers and /or security managers were asked about the
sweethearting that occurs in the supermarkets. The characteristics of
sweethearting in Riyadh stores were investigated. Two independent
variables were related to the report of sweethearting. These
independent variables are: The effect of store environment on
sweethearting and the security techniques and loss prevention
electronics techniques used. This study expected to shed the light
about the level of sweethearting in Saudi Arabia and the factors
behind it. This study will serve as an exploratory study for such
phenomenon in Saudi Arabia as well as both descriptive for the
characteristics of sweethearting and explanatory study to link
between the environmental and security systems factors to
sweethearting.
Abstract: The objective of this study is to identify the factors
that influence the online purchasing loyalty for Thai herbal products.
Survey research is used to gather data from Thai herb online
merchants to assess factors that have impacts on enhancing loyalty.
Data were collected from 300 online customers who had experience
in online purchasing of Thai Herbal products. Prior experience
consists of data from previous usage of online herbs, herb purchase
and internet usage. E-Quality data consists of information quality,
system quality, service quality and the product quality of Thai herbal
products sold online. The results suggest that prior experience, Equality,
attitude toward purchase and trust in online merchant have
major impacts on loyalty. The good attitude and E-Quality of
purchasing Thai herbal product online are the most significant
determinants affecting loyalty.
Abstract: Sport is one of the sectors in which the largest
technical projections regarding the functions of textiles can be found.
He is a large consumer of high performance composite materials and
new fibers. It is one of the sectors where the innovation is the most
important when the greatest numbers of spectacular developments are
aimed at increasing performance. In medicine, textile innovation is
used and contributes in the amelioration of different materials such as
dressing, orthosis, bandages, etc. The hygienic textiles in non-woven
materials record a strong growth. The objective of this study is to
show the different advances of development we obtained in the both
ways (sport and medicine). Polyamide fibers where developed
tacking into account the specification of the high level athlete’s
performance like swimming and triathlon (Olympic Games, Brazil
2016). The first textile utilization was for skiing (Olympic Games,
Sotchi 2014). The different textiles technologies where adapted for
medicine.
Abstract: e-mail has become an important means of electronic
communication but the viability of its usage is marred by Unsolicited
Bulk e-mail (UBE) messages. UBE consists of many types
like pornographic, virus infected and 'cry-for-help' messages as well
as fake and fraudulent offers for jobs, winnings and medicines. UBE
poses technical and socio-economic challenges to usage of e-mails.
To meet this challenge and combat this menace, we need to
understand UBE. Towards this end, the current paper presents a
content-based textual analysis of nearly 3000 winnings-announcing
UBE. Technically, this is an application of Text Parsing and
Tokenization for an un-structured textual document and we approach
it using Bag Of Words (BOW) and Vector Space Document Model
techniques. We have attempted to identify the most frequently
occurring lexis in the winnings-announcing UBE documents. The
analysis of such top 100 lexis is also presented. We exhibit the
relationship between occurrence of a word from the identified lexisset
in the given UBE and the probability that the given UBE will be
the one announcing fake winnings. To the best of our knowledge and
survey of related literature, this is the first formal attempt for
identification of most frequently occurring lexis in winningsannouncing
UBE by its textual analysis. Finally, this is a sincere
attempt to bring about alertness against and mitigate the threat of
such luring but fake UBE.
Abstract: High Performance Work Systems (HPWS) generally give rise to positive impacts on employees by increasing their commitments in workplaces. While some argued this actually have considerable negative impacts on employees with increasing possibilities of imposing strains caused by stress and intensity of such work places. Do stressful workplaces hamper employee commitment? The author has tried to find the answer by exploring linkages between HPWS practices and its impact on employees in Japanese organizations. How negative outcomes like job intensity and workplaces and job stressors can influence different forms of employees- commitments which can be a hindrance to their performance. Design: A close ended questionnaire survey was conducted amongst 16 large, medium and small sized Japanese companies from diverse industries around Chiba, Saitama, and Ibaraki Prefectures and in Tokyo from the month of October 2008 to February 2009. Questionnaires were aimed to the non managerial employees- perceptions of HPWS practices, their behavior, working life experiences in their work places. A total of 227 samples are used for analysis in the study. Methods: Correlations, MANCOVA, SEM Path analysis using AMOS software are used for data analysis in this study. Findings: Average non-managerial perception of HPWS adoption is significantly but negatively correlated to both work place Stressors and Continuous commitment, but positively correlated to job Intensity, Affective, Occupational and Normative commitments in different workplaces at Japan. The path analysis by SEM shows significant indirect relationship between Stressors and employee Affective organizational commitment and Normative organizational commitments. Intensity also has a significant indirect effect on Occupational commitments. HPWS has an additive effect on all the outcomes variables. Limitations: The sample size in this study cannot be a representative to the entire population of non-managerial employees in Japan. There were no respondents from automobile, pharmaceuticals, finance industries. The duration of the survey coincided in a period when Japan as most of the other countries is under going recession. Biases could not be ruled out completely. We must take cautions in interpreting the results of studies as they cannot be generalized. And the path analysis cannot provide the complete causality of the inter linkages between the variables used in the study. Originality: There have been limited studies on linkages in HPWS adoptions and their impacts on employees- behaviors and commitments in Japanese workplaces. This study may provide some ingredients for further research in the fields of HRM policies and practices and their linkages on different forms of employees- commitments.
Abstract: In this paper, we propose a new algorithm for joint time-delay and direction-of-arrival (DOA) estimation, here called two-dimensional code acquisition, in an asynchronous directsequence code-division multiple-access (DS-CDMA) array system. This algorithm depends on eigenvector-eigenvalue decomposition of sample correlation matrix, and requires to know desired user-s training sequence. The performance of the algorithm is analyzed both analytically and numerically in uncorrelated and coherent multipath environment. Numerical examples show that the algorithm is robust with unknown number of coherent signals.