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: .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: Wireless mesh networks based on IEEE 802.11
technology are a scalable and efficient solution for next generation
wireless networking to provide wide-area wideband internet access to
a significant number of users. The deployment of these wireless mesh
networks may be within different authorities and without any
planning, they are potentially overlapped partially or completely in
the same service area. The aim of the proposed model is design a new
model to Enhancement Throughput of Unplanned Wireless Mesh
Networks Deployment Using Partitioning Hierarchical Cluster
(PHC), the unplanned deployment of WMNs are determinates there
performance. We use throughput optimization approach to model the
unplanned WMNs deployment problem based on partitioning
hierarchical cluster (PHC) based architecture, in this paper the
researcher used bridge node by allowing interworking traffic between
these WMNs as solution for performance degradation.
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: Image compression can improve the performance of
the digital systems by reducing time and cost in image storage
and transmission without significant reduction of the image quality.
Furthermore, the discrete cosine transform has emerged as the new
state-of-the art standard for image compression. In this paper, a
hybrid image compression technique based on reversible blockade
transform coding is proposed. The technique, implemented over
regions of interest (ROIs), is based on selection of the coefficients
that belong to different transforms, depending on the coefficients is
proposed. This method allows: (1) codification of multiple kernals
at various degrees of interest, (2) arbitrary shaped spectrum,and (3)
flexible adjustment of the compression quality of the image and the
background. No standard modification for JPEG2000 decoder was
required. The method was applied over different types of images.
Results show a better performance for the selected regions, when
image coding methods were employed for the whole set of images.
We believe that this method is an excellent tool for future image
compression research, mainly on images where image coding can
be of interest, such as the medical imaging modalities and several
multimedia applications. Finally VLSI implementation of proposed
method is shown. It is also shown that the kernal of Hartley and
Cosine transform gives the better performance than any other model.
Abstract: Iron in groundwater is one of the problems that render the water unsuitable for drinking. The concentration above 0.3 mg/L is common in groundwater. The conventional method of removal is by precipitation under oxic condition. In this study, iron removal under anaerobic conditions was examined by batch experiment as a main purpose. The process involved by purging of groundwater samples with H2S to form iron sulfide. Removal up to 83% for 1 mg/L iron solution was achieved. The removal efficiency dropped to 82% and 75% for the higher initial iron concentrations 3.55 and 5.01 mg/L, respectively. The average residual sulfide concentration in water after the process was 25*g/L. The Eh level during the process was -272 mV. The removal process was found to follow the first order reaction with average rate constant of 4.52 x 10-3. The half-life for the concentrations to reduce from initial values was 157 minutes.
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: For a given specific problem an efficient algorithm has been the matter of study. However, an alternative approach orthogonal to this approach comes out, which is called a reduction. In general for a given specific problem this reduction approach studies how to convert an original problem into subproblems. This paper proposes a formal modeling language to support this reduction approach in order to make a solver quickly. We show three examples from the wide area of learning problems. The benefit is a fast prototyping of algorithms for a given new problem. It is noted that our formal modeling language is not intend for providing an efficient notation for data mining application, but for facilitating a designer who develops solvers in machine learning.
Abstract: Because of the great advance in multimedia
technology, digital multimedia is vulnerable to malicious
manipulations. In this paper, a public key self-recovery block-based
video authentication technique is proposed which can not only
precisely localize the alteration detection but also recover the missing
data with high reliability. In the proposed block-based technique,
multiple description coding MDC is used to generate two codes (two
descriptions) for each block. Although one block code (one
description) is enough to rebuild the altered block, the altered block
is rebuilt with better quality by the two block descriptions. So using
MDC increases the ratability of recovering data. A block signature is
computed using a cryptographic hash function and a doubly linked
chain is utilized to embed the block signature copies and the block
descriptions into the LSBs of distant blocks and the block itself. The
doubly linked chain scheme gives the proposed technique the
capability to thwart vector quantization attacks. In our proposed
technique , anyone can check the authenticity of a given video using
the public key. The experimental results show that the proposed
technique is reliable for detecting, localizing and recovering the
alterations.
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: This study was carried out to reveal the bacterial composition of aerosol in the studied abattoirs. Bacteria isolated were characterized according to microbiological standards. Factors such as temperature and distance were considered as variable in this study. The isolation was carried out at different temperatures such as 27oC, 31oC and 29oC and at various distances of 100meters and 200meters away from the slaughter sites. Result obtained showed that strains of Staphylococcus aureus, Escherichia coli, Bacillus subtilis, Lactobacillus alimentarius and Micrococcus sp. were identified. The total viable counts showed that more microorganisms were present in the morning while the least viable count of 388cfu was recorded in the evening period of this study. This study also showed that more microbial loads were recorded the further the distance is to the slaughter site. Conclusively, the array of bacteria isolated suggests that abattoir sites may be a potential source of pathogenic organisms to commuters if located within residential environment.
Abstract: A procedure commonly used in Job Shop Scheduling Problem (JSSP) to evaluate the neighborhoods functions that use the non-deterministic algorithms is the calculation of the critical path in a digraph. This paper presents an experimental study of the cost of computation that exists when the calculation of the critical path in the solution for instances in which a JSSP of large size is involved. The results indicate that if the critical path is use in order to generate neighborhoods in the meta-heuristics that are used in JSSP, an elevated cost of computation exists in spite of the fact that the calculation of the critical path in any digraph is of polynomial complexity.
Abstract: Business process automation is an important task in an
enterprise business environment software development. The
requirements of processing acceleration and automation level of
enterprises are inherently different from one organization to another.
We present a methodology and system for automation of business
process management system architecture by multi-agent collaboration
based on SOA. Design layer processes are modeled in semantic
markup language for web services application. At the core of our
system is considering certain types of human tasks to their further
automation across over multiple platform environments. An
improved abnormality processing with model for automation of
BPMS architecture by multi-agent collaboration based on SOA is
introduced. Validating system for efficiency of process automation,
an application for educational knowledge base instance would also be
described.
Abstract: Based on general proportional integral (GPI) observers and sliding mode control technique, a robust control method is proposed for the master-slave synchronization of chaotic systems in the presence of parameter uncertainty and with partially measurable output signal. By using GPI observer, the master dynamics are reconstructed by the observations from a measurable output under the differential algebraic framework. Driven by the signals provided by GPI observer, a sliding mode control technique is used for the tracking control and synchronization of the master-slave dynamics. The convincing numerical results reveal the proposed method is effective, and successfully accommodate the system uncertainties, disturbances, and noisy corruptions.
Abstract: This paper addresses the problem of determining the current 3D location of a moving object and robustly tracking it from a sequence of camera images. The approach presented here uses a particle filter and does not perform any explicit triangulation. Only the color of the object to be tracked is required, but not any precisemotion model. The observation model we have developed avoids the color filtering of the entire image. That and the Monte Carlotechniques inside the particle filter provide real time performance.Experiments with two real cameras are presented and lessons learned are commented. The approach scales easily to more than two cameras and new sensor cues.
Abstract: Series of experimental tests were conducted on a
section of a 660 kW wind turbine blade to measure the pressure
distribution of this model oscillating in plunging motion. In order to
minimize the amount of data required to predict aerodynamic loads
of the airfoil, a General Regression Neural Network, GRNN, was
trained using the measured experimental data. The network once
proved to be accurate enough, was used to predict the flow behavior
of the airfoil for the desired conditions.
Results showed that with using a few of the acquired data, the
trained neural network was able to predict accurate results with
minimal errors when compared with the corresponding measured
values. Therefore with employing this trained network the
aerodynamic coefficients of the plunging airfoil, are predicted
accurately at different oscillation frequencies, amplitudes, and angles
of attack; hence reducing the cost of tests while achieving acceptable
accuracy.