Abstract: Internal controls of accounting are an essential
business function for a growth-oriented organization, and include the
elements of risk assessment, information communications and even
employees' roles and responsibilities. Internal controls of accounting
systems are designed to protect a company from fraud, abuse and
inaccurate data recording and help organizations keep track of
essential financial activities. Internal controls of accounting provide a
streamlined solution for organizing all accounting procedures and
ensuring that the accounting cycle is completed consistently and
successfully. Implementing a formal Accounting Procedures Manual
for the organization allows the financial department to facilitate
several processes and maintain rigorous standards. Internal controls
also allow organizations to keep detailed records, manage and
organize important financial transactions and set a high standard for
the organization's financial management structure and protocols. A
well-implemented system also reduces the risk of accounting errors
and abuse. A well-implemented controls system allows a company's
financial managers to regulate and streamline all functions of the
accounting department. Internal controls of accounting can be set up
for every area to track deposits, monitor check handling, keep track
of creditor accounts, and even assess budgets and financial statements
on an ongoing basis. Setting up an effective accounting system to
monitor accounting reports, analyze records and protect sensitive
financial information also can help a company set clear goals and
make accurate projections. Creating efficient accounting processes
allows an organization to set specific policies and protocols on
accounting procedures, and reach its financial objectives on a regular
basis. Internal accounting controls can help keep track of such areas
as cash-receipt recording, payroll management, appropriate recording
of grants and gifts, cash disbursements by authorized personnel, and
the recording of assets. These systems also can take into account any
government regulations and requirements for financial reporting.
Abstract: This paper aims to present the reviews of the
application of neural network in shunt active power filter (SAPF).
From the review, three out of four components of SAPF structure,
which are harmonic detection component, compensating current
control, and DC bus voltage control, have been adopted some of
neural network architecture as part of its component or even
substitution. The objectives of most papers in using neural network in
SAPF are to increase the efficiency, stability, accuracy, robustness,
tracking ability of the systems of each component. Moreover,
minimizing unneeded signal due to the distortion is the ultimate goal
in applying neural network to the SAPF. The most famous
architecture of neural network in SAPF applications are ADALINE
and Backpropagation (BP).
Abstract: The development of shape and size of a crack in a
pressure vessel under uniaxial and biaxial loadings is important in
fitness-for-service evaluations such as leak-before-break. In this
work finite element modelling was used to evaluate the mean stress
and the J-integral around a front of a surface-breaking crack. A
procedure on the basis of ductile tearing resistance curves of high and
low constrained fracture mechanics geometries was developed to
estimate the amount of ductile crack extension for surface-breaking
cracks and to show the evolution of the initial crack shape. The
results showed non-uniform constraint levels and crack driving forces
around the crack front at large deformation levels. It was also shown
that initially semi-elliptical surface cracks under biaxial load
developed higher constraint levels around the crack front than in
uniaxial tension. However similar crack shapes were observed with
more extensions associated with cracks under biaxial loading.
Abstract: Cellular networks provide voice and data services to the users with mobility. To deliver services to the mobile users, the cellular network is capable of tracking the locations of the users, and allowing user movement during the conversations. These capabilities are achieved by the location management. Location management in mobile communication systems is concerned with those network functions necessary to allow the users to be reached wherever they are in the network coverage area. In a cellular network, a service coverage area is divided into smaller areas of hexagonal shape, referred to as cells. The cellular concept was introduced to reuse the radio frequency. Continued expansion of cellular networks, coupled with an increasingly restricted mobile spectrum, has established the reduction of communication overhead as a highly important issue. Much of this traffic is used in determining the precise location of individual users when relaying calls, with the field of location management aiming to reduce this overhead through prediction of user location. This paper describes and compares various location management schemes in the cellular networks.
Abstract: This paper in essence presents comparative
experimental data on the mechanical performance of steel and
synthetic fibre-reinforced concrete under compression, tensile split
and flexure. URW1050 steel fibre and HPP45 synthetic fibre, both
with the same concrete design mix, have been used to make cube
specimens for a compression test, cylinders for a tensile split test and
beam specimens for a flexural test. The experimental data
demonstrated steel fibre reinforced concrete to be stronger in flexure
at early stages, whilst both fibre reinforced concrete types displayed
comparatively the same performance in compression, tensile splitting
and 28-day flexural strength. In terms of post-crack controlHPP45
was preferable.
Abstract: Arrack is one of the forms of alcoholic beverage or
liquor which is produced from palm or date juice and commonly
consumed by the lower social class of all religious/ethnic
communities in the north-western villages of Bangladesh. The
purpose of the study was to compare arrack drinking patterns
associated with socio-demographic status among the Muslim, Hindu,
Santal, and Oraon communities in the Rasulpur union of Bangladesh.
A total of 391 respondents (Muslim n-109, Hindu n-103, Santal n-89,
Oraon n-90) selected by cluster random sampling were interviewed
by ADP (Arrack Drinking Pattern) questionnaire. The results of
Pearson Chi-Squire test revealed that arrack drinking patterns were
significantly differed among the Muslim, Hindu, Santal, and Oraon
communities- drinkers. In addition, the results of Spearman-s
bivariate correlation coefficients also revealed that sociodemographic
characteristics of the communities- drinkers were the
significantly positive and negative associations with the arrack
drinking patterns in the Rasulpur union, Bangladesh. The study
suggests that further cross-cultural researches should be conducted
on the consequences of arrack drinking patterns on the communities-
drinkers.
Abstract: In this paper, the thermo-electro-structural coupledfield
in a cracked metal plate is studied using the finite element
analysis. From the computational results, the compressive stresses
reveal near the crack tip. This conclusion agrees with the past
reference. Furthermore, the compressive condition can retard and stop
the crack growth during the Joule heating process.
Abstract: A finite element analysis was conducted to determine
the effect of moisture diffusion and hygroscopic swelling in rice. A
parallel simple stochastic modeling was performed to predict the
number of grains cracked as a result of moisture absorption and
hygroscopic swelling. Rice grains were soaked in thermally (25 oC)
controlled water and then tested for compressive stress. The
destructive compressive stress tests revealed through compressive
stress calculation that the peak force required to cause cracking in
grains soaked in water reduced with time as soaking duration was
extended. Results of the experiment showed that several grains had
their value of the predicted compressive stress below the von Mises
stress and were interpreted as grains which become cracked and/or
broke during soaking. The technique developed in this experiment
will facilitate the approximation of the number of grains which will
crack during soaking.
Abstract: A wireless power transfer system can attribute to the
fields in robot, aviation and space in which lightening the weight of
device and improving the movement play an important role. A
wireless power transfer system was investigated to overcome the
inconvenience of using power cable. Especially a wireless power
transfer technology is important element for mobile robots. We
proposed the wireless power transfer system of the half-bridge
resonant converter with the frequency tracking and optimized
power transfer control unit. And the possibility of the application
and development system was verified through the experiment with
LED loads.
Abstract: In this paper; we are interested in dynamic modelling of quadrotor while taking into account the high-order nonholonomic constraints as well as the various physical phenomena, which can influence the dynamics of a flying structure. These permit us to introduce a new state-space representation and new control scheme. We present after the development and the synthesis of a stabilizing control laws design based on sliding mode in order to perform best tracking results. It ensures locally asymptotic stability and desired tracking trajectories. Nonlinear observer is then synthesized in order to estimate the unmeasured states and the effects of the external disturbances such as wind and noise. Finally simulation results are also provided in order to illustrate the performances of the proposed controllers.
Abstract: Hot tear cracking and residual stress are two different consequences of thermal stress both of which can be considered as casting problem. The purpose of the present study is simulation of the effect of casting shape characteristic on hot tearing and residual stress. This study shows that the temperature range for simulation of hot tearing and residual stress are different. In this study, in order to study the development of thermal stress and to predict the hot tearing and residual stress of shaped casting, MAGMASOFT simulation program was used. The strategy of this research was the prediction of hot tear location using pinpointing hot spot and thermal stress concentration zones. The results shows that existing of stress concentration zone increases the hot tearing probability and consequently reduces the amount of remaining residual stress in casting parts.
Abstract: Experimental study on the influence of fibre content
on crack behaviour and propagation in synthetic-fibre reinforced
beams has been reported in this paper. The tensile behaviour of
metallic fibre concrete is evaluated in terms of residual flexural
tensile strength values determined from the load-crack mouth
opening displacement curve or load-deflection curve obtained by
applying a centre-point load on a simply supported notched prism.
The results achieved demonstrate that an increase in fibre content has
an almost negligible effect on compressive and tensile splitting
properties, causes a marginal increment in flexural tensile strength
and increasesthe Re3 value.
Abstract: This paper proposes a location-aware system for
household robots which allows users to paste predefined paper tags at
different locations according to users- comprehension of the house. In this system a household robot may be aware of its location and the
attributes thereof by visually recognizing the tags when the robot is moving. This paper also presents a novel user interface to define a
moving path of the robot, which allows users to draw the path in the air
with a finger so as to generate commands for following motions.
Abstract: The Continuously Adaptive Mean-Shift (CamShift)
algorithm, incorporating scene depth information is combined with
the l1-minimization sparse representation based method to form a
hybrid kernel and state space-based tracking algorithm. We take
advantage of the increased efficiency of the former with the
robustness to occlusion property of the latter. A simple interchange
scheme transfers control between algorithms based upon drift and
occlusion likelihood. It is quantified by the projection of target
candidates onto a depth map of the 2D scene obtained with a low cost
stereo vision webcam. Results are improved tracking in terms of drift
over each algorithm individually, in a challenging practical outdoor
multiple occlusion test case.
Abstract: Vickers indentation is used to measure the hardness
of materials. In this study, numerical simulation of Vickers
indentation experiment was performed for Diamond like Carbon
(DLC) coated materials. DLC coatings were deposited on stainless
steel 304 substrates with Chromium buffer layer using RF Magnetron
and T-shape Filtered Cathodic Vacuum Arc Dual system The
objective of this research is to understand the elastic plastic
properties, stress strain distribution, ring and lateral crack growth and
propagation, penetration depth of indenter and delamination of
coating from substrate with effect of buffer layer thickness. The
effect of Poisson-s ratio of DLC coating was also analyzed. Indenter
penetration is more in coated materials with thin buffer layer as
compared to thicker one, under same conditions. Similarly, the
specimens with thinner buffer layer failed quickly due to high
residual stress as compared to the coated materials with reasonable
thickness of 200nm buffer layer. The simulation results suggested the
optimized thickness of 200 nm among the prepared specimens for
durable and long service.
Abstract: One of the important factors of cracks on the asphalt
pavements is bitumen aging that associated with the loss of volatile
components and oxidation of asphalt binder. This paper is about
effect of Styrene-Butadiene-Styrene (SBS) polymer on asphalt aging
In order to decrease asphalt aging effects. For this purpose samples of
base bitumen and SBS modified bitumen aged according to the
rolling thin film oven test (RTFOT) and pressure aging vessel (PAV),
respectively. Properties of each sample were evaluated using Fourier
Transform Infrared (FTIR) spectroscopy, n-heptane precipitation,
viscosity test, softening point test and penetration test. FT-IR
Analysis, showed lower oxidation of SBS modified bitumen than
base bitumen, after aging.
Abstract: This paper presents a system for tracking the movement of laparoscopic instruments which is based on an orthogonal system of webcams and video image processing. The movements are captured with two webcams placed orthogonally inside of the physical trainer. On the image, the instruments were detected by using color markers placed on the distal tip of each instrument. The 3D position of the tip of the instrument within the work space was obtained by linear triangulation method. Preliminary results showed linearity and repeatability in the motion tracking with a resolution of 0.616 mm in each axis; the accuracy of the system showed a 3D instrument positioning error of 1.009 ± 0.101 mm. This tool is a portable and low-cost alternative to traditional tracking devices and a trustable method for the objective evaluation of the surgeon’s surgical skills.
Abstract: This paper describes new computer vision algorithms
that have been developed to track moving objects as part of a
long-term study into the design of (semi-)autonomous vehicles. We
present the results of a study to exploit variable kernels for tracking in
video sequences. The basis of our work is the mean shift
object-tracking algorithm; for a moving target, it is usual to define a
rectangular target window in an initial frame, and then process the data
within that window to separate the tracked object from the background
by the mean shift segmentation algorithm. Rather than use the
standard, Epanechnikov kernel, we have used a kernel weighted by the
Chamfer distance transform to improve the accuracy of target
representation and localization, minimising the distance between the
two distributions in RGB color space using the Bhattacharyya
coefficient. Experimental results show the improved tracking
capability and versatility of the algorithm in comparison with results
using the standard kernel. These algorithms are incorporated as part of
a robot test-bed architecture which has been used to demonstrate their
effectiveness.
Abstract: Positron emission particle tracking (PEPT) is a
technique in which a single radioactive tracer particle can be
accurately tracked as it moves. A limitation of PET is that in order to
reconstruct a tomographic image it is necessary to acquire a large
volume of data (millions of events), so it is difficult to study rapidly
changing systems. By considering this fact, PEPT is a very fast
process compared with PET.
In PEPT detecting both photons defines a line and the annihilation
is assumed to have occurred somewhere along this line. The location
of the tracer can be determined to within a few mm from coincident
detection of a small number of pairs of back-to-back gamma rays and
using triangulation. This can be achieved many times per second and
the track of a moving particle can be reliably followed. This
technique was invented at the University of Birmingham [1].
The attempt in PEPT is not to form an image of the tracer particle
but simply to determine its location with time. If this tracer is
followed for a long enough period within a closed, circulating system
it explores all possible types of motion.
The application of PEPT to industrial process systems carried out
at the University of Birmingham is categorized in two subjects: the
behaviour of granular materials and viscous fluids. Granular
materials are processed in industry for example in the manufacture of
pharmaceuticals, ceramics, food, polymers and PEPT has been used
in a number of ways to study the behaviour of these systems [2].
PEPT allows the possibility of tracking a single particle within the
bed [3]. Also PEPT has been used for studying systems such as: fluid
flow, viscous fluids in mixers [4], using a neutrally-buoyant tracer
particle [5].
Abstract: Vision based tracking problem is solved through a
combination of optical flow, MACH filter and log r-θ mapping.
Optical flow is used for detecting regions of movement in video
frames acquired under variable lighting conditions. The region of
movement is segmented and then searched for the target. A template
is used for target recognition on the segmented regions for detecting
the region of interest. The template is trained offline on a sequence of
target images that are created using the MACH filter and log r-θ
mapping. The template is applied on areas of movement in
successive frames and strong correlation is seen for in-class targets.
Correlation peaks above a certain threshold indicate the presence of
target and the target is tracked over successive frames.