Abstract: In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Abstract: Automatic reusability appraisal is helpful in
evaluating the quality of developed or developing reusable software
components and in identification of reusable components from
existing legacy systems; that can save cost of developing the
software from scratch. But the issue of how to identify reusable
components from existing systems has remained relatively
unexplored. In this research work, structural attributes of software
components are explored using software metrics and quality of the
software is inferred by different Neural Network based approaches,
taking the metric values as input. The calculated reusability value
enables to identify a good quality code automatically. It is found that
the reusability value determined is close to the manual analysis used
to be performed by the programmers or repository managers. So, the
developed system can be used to enhance the productivity and
quality of software development.
Abstract: .Hardware realization of a Neural Network (NN), to a large extent depends on the efficient implementation of a single neuron. FPGA-based reconfigurable computing architectures are suitable for hardware implementation of neural networks. FPGA realization of ANNs with a large number of neurons is still a challenging task. This paper discusses the issues involved in implementation of a multi-input neuron with linear/nonlinear excitation functions using FPGA. Implementation method with resource/speed tradeoff is proposed to handle signed decimal numbers. The VHDL coding developed is tested using Xilinx XC V50hq240 Chip. To improve the speed of operation a lookup table method is used. The problems involved in using a lookup table (LUT) for a nonlinear function is discussed. The percentage saving in resource and the improvement in speed with an LUT for a neuron is reported. An attempt is also made to derive a generalized formula for a multi-input neuron that facilitates to estimate approximately the total resource requirement and speed achievable for a given multilayer neural network. This facilitates the designer to choose the FPGA capacity for a given application. Using the proposed method of implementation a neural network based application, namely, a Space vector modulator for a vector-controlled drive is presented
Abstract: This paper presents the 20-GHz fractional PLL (Phase
Locked Loop) circuit for the next generation Wi-Fi by using 90 nm
TSMC process. The newly suggested millimeter wave 16/17
pre-scalar is designed and verified by measurement to make the
fractional PLL having a low quantization noise. The operational
bandwidth of the 60 GHz system is 15 % of the carrier frequency
which requires large value of Kv (VCO control gain) resulting in
degradation of phase noise. To solve this problem, this paper adopts
AFC (Automatic Frequency Controller) controlled 4-bit millimeter
wave VCO with small value of Kv. Also constant Kv is implemented
using 4-bit varactor bank. The measured operational bandwidth is 18.2
~ 23.2 GHz which is 25 % of the carrier frequency. The phase noise of
-58 and -96.2 dBc/Hz at 100 KHz and 1 MHz offset is measured
respectively. The total power consumption of the PLL is only 30 mW.
Abstract: This paper reported an experimental research of
steady-state heat transfer behaviour of a gas flowing through a fixed
bed under the different operating conditions. Studies had been carried
out in a fixed-bed packed methanol synthesis catalyst percolated by air
at appropriate flow rate. Both radial and axial direction temperature
distribution had been investigated under the different operating
conditions. The effects of operating conditions including the reactor
inlet air temperature, the heating pipe temperature and the air flow rate
on temperature distribution was investigated and the experimental
results showed that a higher inlet air temperature was conducive to
uniform temperature distribution in the fixed bed. A large temperature
drop existed at the radial direction, and the temperature drop increased
with the heating pipe temperature increasing under the experimental
conditions; the temperature profile of the vicinity of the heating pipe
was strongly affected by the heating pipe temperature. A higher air
flow rate can improve the heat transfer in the fixed bed. Based on the
thermal distribution, heat transfer models of the fixed bed could be
established, and the characteristics of the temperature distribution in
the fixed bed could be finely described, that had an important practical
significance.
Abstract: This paper presents an analysis result of relationship
between business and information technology (IT) in business process
reengineering (BPR). 258 Japanese firm-level data collected have been
analyzed using structural equation modeling. This analysis was aimed
to illuminating success factors of achieve effective BPR. Analysis was
focused on management factors (including organizational factors) and
implementing management method (e.g. balanced score card, internal
control, etc.).These results would contribute for achieving effective
BPR by showing effective tasks and environment to be focused.
Abstract: In this paper, a uniform calculus-based approach for
synthesizing monitors checking correctness properties specified by a
large variety of logics at runtime is provided, including future and past
time logics, interval logics, state machine and parameterized temporal
logics. We present a calculus mechanism to synthesize monitors from
the logical specification for the incremental analysis of execution
traces during test and real run. The monitor detects both good and bad
prefix of a particular kind, namely those that are informative for the
property under investigation. We elaborate the procedure of calculus
as monitors.
Abstract: Materials used on exterior spacecraft surfaces are subjected to many environmental threats which can cause degradation, atomic oxygen is one of the most threats. We prepared organic silicon atomic-oxygen-protection film using method of polymerization. This paper presented the effects on the film structure and its durability of the preparation processing, and analyzed the polymerization theory, the film structure and composition of the film. At last, we tested the film in our ground based atomic oxygen simulator, and indicated that the film worked well.
Abstract: Some Chromium (III) complexes were synthesized
with three amino acids: L Glutamic Acid, Glycine, and L-cysteine as
the ligands, in order to provide a new supplement containing Cr(III)
for patients with type 2 diabetes mellitus. The complexes have been
prepared by refluxing a mixture of Chromium(III) chloride in
aqueous solution with L-glutamic acid, Glycine, and L-cysteine after
pH adjustment by sodium hydroxide. These complexes were
characterized by Infrared and Uv-Vis spectrophotometer and
Elemental analyzer. The product yields of four products were 87.50
and 56.76% for Cr-Glu complexes, 46.70% for Cr-Gly complex and
40.08% for Cr-Cys complex respectively. The predicted structure of
the complexes are [Cr(glu)2(H2O)2].xH2O, Cr(gly)3..xH2O and
Cr(cys)3.xH2O., respectively.
Abstract: With the exponential rise in the number of multimedia
applications available, the best-effort service provided by the Internet
today is insufficient. Researchers have been working on new
architectures like the Next Generation Network (NGN) which, by
definition, will ensure Quality of Service (QoS) in an all-IP based
network [1]. For this approach to become a reality, reservation of
bandwidth is required per application per user. WiMAX (Worldwide
Interoperability for Microwave Access) is a wireless communication
technology which has predefined levels of QoS which can be
provided to the user [4]. IPv6 has been created as the successor for
IPv4 and resolves issues like the availability of IP addresses and
QoS. This paper provides a design to use the power of WiMAX as an
NSP (Network Service Provider) for NGN using IPv6. The use of the
Traffic Class (TC) field and the Flow Label (FL) field of IPv6 has
been explained for making QoS requests and grants [6], [7]. Using
these fields, the processing time is reduced and routing is simplified.
Also, we define the functioning of the ASN gateway and the NGN
gateway (NGNG) which are edge node interfaces in the NGNWiMAX
design. These gateways ensure QoS management through
built in functions and by certain physical resources and networking
capabilities.
Abstract: Recently, web services to access from many type devices
are often used. We have developed the shortest path planning
system called "Bus-Net" in Tottori prefecture as a web application
to sustain the public transport. And it used the same user interface
for both devices. To support both devices, the interface cannot use
JavaScript and so on.
Thus, we developed the method that use individual user interface
for each device type to improve its convenience. To be concrete,
we defined formats of condition input to the path planning system
and result output from it and separate the system into the request
processing part and user interface parts that depend on device types.
By this method, we have also developed special device for Bus-Net
named "Intelligent-Bus-Stop".
Abstract: This paper features the modeling and design of a
Robust Decentralized Fast Output Sampling (RDFOS) Feedback
control technique for the active vibration control of a smart flexible
multimodel Euler-Bernoulli cantilever beams for a multivariable
(MIMO) case by retaining the first 6 vibratory modes. The beam
structure is modeled in state space form using the concept of
piezoelectric theory, the Euler-Bernoulli beam theory and the Finite
Element Method (FEM) technique by dividing the beam into 4 finite
elements and placing the piezoelectric sensor / actuator at two finite
element locations (positions 2 and 4) as collocated pairs, i.e., as
surface mounted sensor / actuator, thus giving rise to a multivariable
model of the smart structure plant with two inputs and two outputs.
Five such multivariable models are obtained by varying the
dimensions (aspect ratios) of the aluminium beam. Using model
order reduction technique, the reduced order model of the higher
order system is obtained based on dominant Eigen value retention
and the Davison technique. RDFOS feedback controllers are
designed for the above 5 multivariable-multimodel plant. The closed
loop responses with the RDFOS feedback gain and the magnitudes of
the control input are obtained and the performance of the proposed
multimodel smart structure system is evaluated for vibration control.
Abstract: Patients with diabetes are susceptible to chronic foot
wounds which may be difficult to manage and slow to heal.
Diagnosis and treatment currently rely on the subjective judgement of
experienced professionals. An objective method of tissue assessment
is required. In this paper, a data fusion approach was taken to wound
tissue classification. The supervised Maximum Likelihood and
unsupervised Multi-Modal Expectation Maximisation algorithms
were used to classify tissues within simulated wound models by
weighting the contributions of both colour and 3D depth information.
It was found that, at low weightings, depth information could show
significant improvements in classification accuracy when compared
to classification by colour alone, particularly when using the
maximum likelihood method. However, larger weightings were
found to have an entirely negative effect on accuracy.
Abstract: Worm propagation profiles have significantly changed
since 2003-2004: sudden world outbreaks like Blaster or Slammer
have progressively disappeared and slower but stealthier worms
appeared since, most of them for botnets dissemination. Decreased
worm virulence results in more difficult detection.
In this paper, we describe a stealth worm propagation model
which has been extensively simulated and analysed on a huge virtual
network. The main features of this model is its ability to infect any
Internet-like network in a few seconds, whatever may be its size while
greatly limiting the reinfection attempt overhead of already infected
hosts. The main simulation results shows that the combinatorial
topology of routing may have a huge impact on the worm propagation
and thus some servers play a more essential and significant role than
others. The real-time capability to identify them may be essential to
greatly hinder worm propagation.
Abstract: TiO2/Ag composite films were prepared by
incorporating Ag in the pores of mesoporous TiO2 films using a
photoreduction method. The Ag nanoparticle sizes were in a range of
3.66-38.56 nm. The TiO2/Ag composite films were characterized by
X-ray diffraction (XRD), scanning electron microscopy (SEM) and
transmission electron microscropy (TEM). The TiO2 films and
TiO2/Ag composite films were immersed in a 0.3 mM N719 dye
solution and characterized by UV-Vis spectrophotometer. The
TiO2/Ag/N719 composite film showed that an optimal size of Ag
nanoparticles was 19.12 nm and, hence, gave the maximum optical
absorption spectra. The improved absorption was due to surface
plasmon resonance induced by the Ag nanoparticles to enhance the
absorption coefficient of the dye.
Abstract: In this study the enthalpies of dissociation for pure
methane and pure carbon dioxide was calculated using a hydrate
equilibrium data obtained in this study. The enthalpy of dissociation
was determined using Clausius-Clapeyron equation. The results were
compared with the values reported in literature obtained using
various techniques.
Abstract: The ε4 allele of the ε2, ε3 and ε4 protein isoform polymorphism in the gene encoding apolipoprotein E (Apo E) has previously been associated with increased cardiac artery disease (CAD); therefore to investigate the significance of this polymorphism in pathogenesis of CAD in Iranian patients with stenosis and control subjects. To investigate the association between
Apo E polymorphism and coronary artery disease we performed a comparative case control study of the frequency of Apo E
polymorphism in One hundred CAD patients with stenosis who underwent coronary angiography (>50% stenosis) and 100 control subjects (
Abstract: The Taiwan government has started to promote the “Plain Landscape Afforestation and Greening Program" since 2002. A key task of the program was the payment for environmental services (PES), entitled the “Plain Landscape Afforestation Policy" (PLAP), which was certificated by the Executive Yuan on August 31, 2001 and enacted on January 1, 2002. According to the policy, it is estimated that the total area of afforestation will be 25,100 hectares by December 31, 2007. Until the end of 2007, the policy had been enacted for six years in total and the actual area of afforestation was 8,919.18 hectares. Among them, Taiwan Sugar Corporation (TSC) was accounted for 7,960 hectares (with 2,450.83 hectares as public service area) which occupied 86.22% of the total afforestation area; the private farmland promoted by local governments was accounted for 869.18 hectares which occupied 9.75% of the total afforestation area. Based on the above, we observe that most of the afforestation area in this policy is executed by TSC, and the achievement ratio by TSC is better than by others. It implies that the success of the PLAP is seriously related to the execution of TSC. The objective of this study is to analyze the relevant policy planning of TSC's participation in the PLAP, suggest complementary measures, and draw up effective adjustment mechanisms, so as to improve the effectiveness of executing the policy. Our main conclusions and suggestions are summarized as follows: 1. The main reason for TSC’s participation in the PLAP is based on their passive cooperation with the central government or company policy. Prior to TSC’s participation in the PLAP, their lands were mainly used for growing sugarcane. 2. The main factors of TSC's consideration on the selection of tree species are based on the suitability of land and species. The largest proportion of tree species is allocated to economic forests, and the lack of technical instruction was the main problem during afforestation. Moreover, the method of improving TSC’s future development in leisure agriculture and landscape business becomes a key topic. 3. TSC has developed short and long-term plans on participating in the PLAP for the future. However, there is no great willingness or incentive on budgeting for such detailed planning. 4. Most people from TSC interviewed consider the requirements on PLAP unreasonable. Among them, an unreasonable requirement on the number of trees accounted for the greatest proportion; furthermore, most interviewees suggested that the government should continue to provide incentives even after 20 years. 5. Since the government shares the same goals as TSC, there should be sufficient cooperation and communication that support the technical instruction and reduction of afforestation cost, which will also help to improve effectiveness of the policy.
Abstract: In this study, a fuzzy similarity approach for Arabic
web pages classification is presented. The approach uses a fuzzy
term-category relation by manipulating membership degree for the
training data and the degree value for a test web page. Six measures
are used and compared in this study. These measures include:
Einstein, Algebraic, Hamacher, MinMax, Special case fuzzy and
Bounded Difference approaches. These measures are applied and
compared using 50 different Arabic web pages. Einstein measure was
gave best performance among the other measures. An analysis of
these measures and concluding remarks are drawn in this study.
Abstract: In the paper, a fast high-resolution range profile synthetic algorithm called orthogonal matching pursuit with sensing dictionary (OMP-SD) is proposed. It formulates the traditional HRRP synthetic to be a sparse approximation problem over redundant dictionary. As it employs a priori that the synthetic range profile (SRP) of targets are sparse, SRP can be accomplished even in presence of data lost. Besides, the computation complexity decreases from O(MNDK) flops for OMP to O(M(N + D)K) flops for OMP-SD by introducing sensing dictionary (SD). Simulation experiments illustrate its advantages both in additive white Gaussian noise (AWGN) and noiseless situation, respectively.