Abstract: The move from cash accounting to accrual accounting, or rule-based to principle-based accounting, by many governments is part of an ongoing efforts in promoting a more business-like and performance-focused public sector. Using questionnaire responses from preparers of financial statements of public universities in Malaysia, this study examines the implementation challenges and benefits of principle-based accounting. Results from these responses suggest that most respondents perceived significant costs would be incurred in relation to staff training and recruitment of staffs with relevant technical knowledge. In addition, most respondents also perceived that there will be significant changes in the current accounting system and structure in order to comply with the principle-based accounting requirements. However, most respondents perceived that these changes might not result in significant benefits for management purposes, for example, financial management, budgeting and allocation of resources. Nevertheless, most respondents perceived that principle-based accounting information would facilitate the monitoring function of the board. The general perception is that adoption of principle-based accounting information is not significantly useful than rule-based accounting information is expected to change over time as preparers of the financial statements gradually understand and appreciate the benefits of principle-based accounting information. This infers that the perceived usefulness of different accounting system is a function of familiarity by the preparers.
Abstract: This study aims to discuss the effect of illumination and the color temperature of the lighting source under the office lighting environment on human psychological and physiological responses. In this study, 21 healthy participants were selected, and the Ryodoraku measurement system was utilized to measure their skin resistance change.The findings indicated that the effect of the color temperature of the lighting source on human physiological responses is significant within 90 min after turning the lights on; while after 90 min the effect of illumination on human physiological responses is higher than that of the color temperature. Moreover, the cardiovascular, digestive and endocrine systems are prone to be affected by the indoor lighting environment. During the long-term exposure to high intensity of illumination and high color temperature (2000Lux -6500K), the effect on the psychological responses turned moderate after the human visual system adopted to the lighting environment. However, the effect of the Ryodoraku value on human physiological responses was more significant with the increase of perceptive time. The effect of long time exposure to a lighting environment on the physiological responses is greater than its effect on the psychological responses. This conclusion is different from the traditional public viewpoint that the effect on the psychological responses is greater.
Abstract: Retinal prostheses have been successful in eliciting
visual responses in implanted subjects. As these prostheses progress,
one of their major limitations is the need for increased resolution. As
an alternative to increasing the number of electrodes, virtual
electrodes may be used to increase the effective resolution of current
electrode arrays. This paper presents a virtual electrode technique
based upon time-offsets between stimuli. Two adjacent electrodes are
stimulated with identical pulses with too short of pulse widths to
activate a neuron, but one has a time offset of one pulse width. A
virtual electrode of twice the pulse width was then shown to appear in
the center, with a total width capable of activating a neuron. This can
be used in retinal implants by stimulating electrodes with pulse
widths short enough to not elicit responses in neurons, but with their
combined pulse width adequate to activate a neuron in between them.
Abstract: Optimization of a microwave-assisted extraction of cherry laurel (Prunus laurocerasus) fruit using methanol was studied. The influence of process parameters (microwave power, plant material-to-solvent ratio and the extraction time) on the extraction efficiency were optimized by using response surface methodology. The predicted maximum yield of extractive substances (41.85 g/100 g fresh plant material) was obtained at microwave power of 600 W and plant material to solvent ratio of 0.2 g/cm3 after 26 minutes of extraction, while a mean value of 40.80±0.41 g/100 g fresh plant material was obtained from laboratory experiments. This proves applicability of the model in predicting optimal extraction conditions with minimal laborious and time consuming. The results indicated that all process parameters were effective on the extraction efficiency, while the most important factor was extraction time. In order to rationalize production the optimal economical condition which gave a large total extract yield with minimal energy and solvent consumption was found.
Abstract: In this work, sorption of nickel from aqueous solution on hypnea valentiae, red macro algae, was investigated. Batch experiments have been carried out to find the effect of various parameters such as pH, temperature, sorbent dosage, metal concentration and contact time on the sorption of nickel using hypnea valentiae. Response surface methodology (RSM) is employed to optimize the process parameters. Based on the central composite design, quadratic model was developed to correlate the process variables to the response. The most influential factor on each experimental design response was identified from the analysis of variance (ANOVA). The optimum conditions for the sorption of nickel were found to be: pH – 5.1, temperature – 36.8oC, sorbent dosage – 5.1 g/L, metal concentration – 100 mg/L and contact time – 30 min. At these optimized conditions the maximum removal of nickel was found to be 91.97%. A coefficient of determination R2 value 0.9548 shows the fitness of response surface methodology in this work.
Abstract: Prediction of sinusoidal signals with time-varying
frequencies has been an important research topic in power electronics
systems. To solve this problem, we propose a new fuzzy
predictive filtering scheme, which is based on a Finite Impulse
Response (FIR) filter bank. Fuzzy logic is introduced here to provide
appropriate interpolation of individual filter outputs. Therefore,
instead of regular 'hard' switching, our method has the advantageous
'soft' switching among different filters. Simulation
comparisons between the fuzzy predictive filtering and conventional
filter bank-based approach are made to demonstrate that the
new scheme can achieve an enhanced prediction performance for
slowly changing sinusoidal input signals.
Abstract: This research was undertaken to study enzymatic activity in the shoots, roots, and rhizosphere of alfalfa (Medicago sativa L.) grown in quartz sand that was uncontaminated and
contaminated with phenanthrene at concentrations of 10 and 100 mg kg-1. The higher concentration of phehanthrene had a distinct
phytotoxic effect on alfalfa, inhibiting seed germination energy, plant survival, and biomass accumulation. The plant stress response to the
environmental pollution was an increase in peroxidase activity. Peroxidases were the predominant enzymes in the alfalfa shoots and
roots. The peroxidase profile in the shoots differed from that in the roots and had different isoenzyme numbers. 2,2'-Azinobis-(3-ethylbenzo-thiazoline-6-sulphonate) (ABTS) peroxidase was
predominant in the shoots, and 2,7-diaminofluorene (2,2-DAF)
peroxidase was predominant in the roots. Under the influence of
phenanthrene, the activity of 2,7-DAF peroxidase increased in the
shoots, and the activity of ABTS peroxidase increased in the roots.
Alfalfa root peroxidases were the prevalent enzyme systems in the
rhizosphere sand. Examination of the activity of alfalfa root
peroxidase toward phenanthrene revealed the possibility of
involvement of the plant enzyme in rhizosphere degradation of the
PAH.
Abstract: This paper presents comparison among methods of
determination of the characteristic polynomial coefficients. First, the
resultant systems from the methods are compared based on frequency
criteria such as the closed loop bandwidth, gain and phase margins.
Then the step responses of the resultant systems are compared on the
basis of the transient behavior criteria including overshoot, rise time,
settling time and error (via IAE, ITAE, ISE and ITSE integral
indices). Also relative stability of the systems is compared together.
Finally the best choices in regards to the above diverse criteria are
presented.
Abstract: An optimal control strategy based on simple model, a
single phase unity power factor boost converter is presented with an
evaluation of first order differential equations. This paper presents an
evaluation of single phase boost converter having power factor
correction. The simple discrete model of boost converter is formed
and optimal control is obtained, digital PI is adopted to adjust control
error. The method of instantaneous current control is proposed in this
paper for its good tracking performance of dynamic response. The
simulation and experimental results verified our design.
Abstract: Turbulence of the incoming wind field is of paramount
importance to the dynamic response of civil engineering structures. Hence reliable stochastic models of the turbulence should be available from which time series can be generated for dynamic response and
structural safety analysis. In the paper an empirical cross spectral
density function for the along-wind turbulence component over the wind field area is taken as the starting point. The spectrum is spatially
discretized in terms of a Hermitian cross-spectral density matrix for the turbulence state vector which turns out not to be positive
definite. Since the succeeding state space and ARMA modelling of
the turbulence rely on the positive definiteness of the cross-spectral
density matrix, the problem with the non-positive definiteness of such
matrices is at first addressed and suitable treatments regarding it are proposed. From the adjusted positive definite cross-spectral density
matrix a frequency response matrix is constructed which determines the turbulence vector as a linear filtration of Gaussian white noise.
Finally, an accurate state space modelling method is proposed which allows selection of an appropriate model order, and estimation of a state space model for the vector turbulence process incorporating its phase spectrum in one stage, and its results are compared with a conventional ARMA modelling method.
Abstract: A statistical optimization of the saccharification
process of EFB was studied. The statistical analysis was done by
applying faced centered central composite design (FCCCD) under
response surface methodology (RSM). In this investigation, EFB
dose, enzyme dose and saccharification period was examined, and the
maximum 53.45% (w/w) yield of reducing sugar was found with 4%
(w/v) of EFB, 10% (v/v) of enzyme after 120 hours of incubation. It
can be calculated that the conversion rate of cellulose content of the
substrate is more than 75% (w/w) which can be considered as a
remarkable achievement. All the variables, linear, quadratic and
interaction coefficient, were found to be highly significant, other than
two coefficients, one quadratic and another interaction coefficient.
The coefficient of determination (R2) is 0.9898 that confirms a
satisfactory data and indicated that approximately 98.98% of the
variability in the dependent variable, saccharification of EFB, could
be explained by this model.
Abstract: Behavior of dams against the seismic loads has been
studied by many researchers. Most of them proposed new numerical
methods to investigate the dam safety. In this paper, to study the
effect of nonlinear parameters of concrete in gravity dams, a twodimensional
approach was used including the finite element method,
staggered method and smeared crack approach. Effective parameters
in the models are physical properties of concrete such as modulus of
elasticity, tensile strength and specific fracture energy. Two different
models were used in foundation (mass-less and massed) in order to
determine the seismic response of concrete gravity dams. Results
show that when the nonlinear analysis includes the dam- foundation
interaction, the foundation-s mass, flexibility and radiation damping
are important in gravity dam-s response.
Abstract: This paper presents a case study that uses processoriented
simulation to identify bottlenecks in the service delivery
system in an emergency department of a hospital in the United Arab
Emirates. Using results of the simulation, response surface models
were developed to explain patient waiting time and the total time
patients spend in the hospital system. Results of the study could be
used as a service improvement tool to help hospital management in
improving patient throughput and service quality in the hospital
system.
Abstract: The purpose of this study was to evaluate the use of
mucus production as a biomarker. This was done by exposing the
mussel Perna perna to various sublethal concentrations of Cu.
Mussels are effective as a bioindicator species as they accumulate Cu
in their tissues. Differences in mucus production rates were evaluated
at different Cu concentrations. The findings of this study indicate that
increasing Cu concentrations had a significant effect on the mucus
production rates over a 24 hour exposure. There were also significant
differences between the mucus production rates at different Cu
concentrations (p < 0.05). Thus, mucus is an essential detoxification
mechanism.
Abstract: The purpose of this article is to propose a model designed to achieve Total Knowledge Transfer in the public health sector. The Total Knowledge Transfer Model integrated four essential organizational factors which have been under examined in totality in the literature. The research design was inductive in nature and used a case study for accomplishing the research objectives. The researcher investigated the factors that created a base to design a framework for total knowledge transfer in the public health sector. The results of this study are drawn from a fairly large sample in only two hospitals. A further research can be conducted to cover more responses from a wider health sector. The Total Knowledge Transfer Model is essential to improve the transfer and application of total common health knowledge.
Abstract: Power line channel is proposed as an alternative for broadband data transmission especially in developing countries like Tanzania [1]. However the channel is affected by stochastic attenuation and deep notches which can lead to the limitation of channel capacity and achievable data rate. Various studies have characterized the channel without giving exactly the maximum performance and limitation in data transfer rate may be this is due to complexity of channel modeling being used. In this paper the channel performance of medium voltage, low voltage and indoor power line channel is presented. In the investigations orthogonal frequency division multiplexing (OFDM) with phase shift keying (PSK) as carrier modulation schemes is considered, for indoor, medium and low voltage channels with typical ten branches and also Golay coding is applied for medium voltage channel. From channels, frequency response deep notches are observed in various frequencies which can lead to reduce the achievable data rate. However, is observed that data rate up to 240Mbps is realized for a signal to noise ratio of about 50dB for indoor and low voltage channels, however for medium voltage a typical link with ten branches is affected by strong multipath and coding is required for feasible broadband data transfer.
Abstract: A multi-agent type robot for disaster response in calamity scene is proposed in this paper. The proposed grouped rescue robots can perform cooperative reconnaissance and surveillance to achieve a given rescue mission. The multi-agent rescue of dual set robot consists of one master set and three slave units. The research for this rescue robot system is going to detect at harmful environment where human is unreachable, such as the building is infected with virus or the factory has hazardous liquid in effluent. As a dual set robot, with Bluetooth and communication network, the master set can connect with slave units and send information back to computer by wireless and monitor. Therefore, rescuer can be informed the real-time information in a calamity area. Furthermore, each slave robot is able to obstacle avoidance by ultrasonic sensors, and encodes distance and location by compass. The master robot can integrate every devices information to increase the efficiency of prospected and research unknown area.
Abstract: A new design approach for three-stage operational
amplifiers (op-amps) is proposed. It allows to actually implement a
symmetrical push-pull class-AB amplifier output stage for wellestablished
three-stage amplifiers using a feedforward
transconductance stage. Compared with the conventional design
practice, the proposed approach leads to a significant
improvement of the symmetry between the positive and the
negative op-amp step response, resulting in similar values of the
positive/negative settling time. The new approach proves to be very
useful in order to fully exploit the potentiality allowed by the op-amp
in terms of speed performances. Design examples in a commercial
0.35-μm CMOS prove the effectiveness of theproposed strategy.
Abstract: In this paper, different nonlinear dynamics analysis techniques are employed to unveil the rich nonlinear phenomena of the electromagnetic system. In particular, bifurcation diagrams, time responses, phase portraits, Poincare maps, power spectrum analysis, and the construction of basins of attraction are all powerful and effective tools for nonlinear dynamics problems. We also employ the method of Lyapunov exponents to show the occurrence of chaotic motion and to verify those numerical simulation results. Finally, two cases of a chaotic electromagnetic system being effectively controlled by a reference signal or being synchronized to another nonlinear electromagnetic system are presented.
Abstract: Exchange algorithm with constraints on magnitude and phase error separately in new way is presented in this paper. An important feature of the algorithms presented in this paper is that they allow for design constraints which often arise in practical filter design problems. Meeting required minimum stopband attenuation or a maximum deviation from the desired magnitude and phase responses in the passbands are common design constraints that can be handled by the methods proposed here. This new algorithm may have important advantages over existing technique, with respect to the speed and stability of convergence, memory requirement and low ripples.