Determinants and Perspectives of an Accounting Career. Empirical Evidence on Students' Perceptions

This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.

The Wavelet-Based DFT: A New Interpretation, Extensions and Applications

In 1990 [1] the subband-DFT (SB-DFT) technique was proposed. This technique used the Hadamard filters in the decomposition step to split the input sequence into low- and highpass sequences. In the next step, either two DFTs are needed on both bands to compute the full-band DFT or one DFT on one of the two bands to compute an approximate DFT. A combination network with correction factors was to be applied after the DFTs. Another approach was proposed in 1997 [2] for using a special discrete wavelet transform (DWT) to compute the discrete Fourier transform (DFT). In the first step of the algorithm, the input sequence is decomposed in a similar manner to the SB-DFT into two sequences using wavelet decomposition with Haar filters. The second step is to perform DFTs on both bands to obtain the full-band DFT or to obtain a fast approximate DFT by implementing pruning at both input and output sides. In this paper, the wavelet-based DFT (W-DFT) with Haar filters is interpreted as SB-DFT with Hadamard filters. The only difference is in a constant factor in the combination network. This result is very important to complete the analysis of the W-DFT, since all the results concerning the accuracy and approximation errors in the SB-DFT are applicable. An application example in spectral analysis is given for both SB-DFT and W-DFT (with different filters). The adaptive capability of the SB-DFT is included in the W-DFT algorithm to select the band of most energy as the band to be computed. Finally, the W-DFT is extended to the two-dimensional case. An application in image transformation is given using two different types of wavelet filters.

Program Memories Error Detection and Correction On-Board Earth Observation Satellites

Memory Errors Detection and Correction aim to secure the transaction of data between the central processing unit of a satellite onboard computer and its local memory. In this paper, the application of a double-bit error detection and correction method is described and implemented in Field Programmable Gate Array (FPGA) technology. The performance of the proposed EDAC method is measured and compared with two different EDAC devices, using the same FPGA technology. Statistical analysis of single-event upset (SEU) and multiple-bit upset (MBU) activity in commercial memories onboard the first Algerian microsatellite Alsat-1 is given.

Improving the Effectiveness of Software Testing through Test Case Reduction

This paper proposes a new technique for improving the efficiency of software testing, which is based on a conventional attempt to reduce test cases that have to be tested for any given software. The approach utilizes the advantage of Regression Testing where fewer test cases would lessen time consumption of the testing as a whole. The technique also offers a means to perform test case generation automatically. Compared to one of the techniques in the literature where the tester has no option but to perform the test case generation manually, the proposed technique provides a better option. As for the test cases reduction, the technique uses simple algebraic conditions to assign fixed values to variables (Maximum, minimum and constant variables). By doing this, the variables values would be limited within a definite range, resulting in fewer numbers of possible test cases to process. The technique can also be used in program loops and arrays.

Predictors of Academic Achievement of Student ICT Teachers with Different Learning Styles

The main purpose of this study was to determine the predictors of academic achievement of student Information and Communications Technologies (ICT) teachers with different learning styles. Participants were 148 student ICT teachers from Ankara University. Participants were asked to fill out a personal information sheet, the Turkish version of Kolb-s Learning Style Inventory, Weinstein-s Learning and Study Strategies Inventory, Schommer's Epistemological Beliefs Questionnaire, and Eysenck-s Personality Questionnaire. Stepwise regression analyses showed that the statistically significant predictors of the academic achievement of the accommodators were attitudes and high school GPAs; of the divergers was anxiety; of the convergers were gender, epistemological beliefs, and motivation; and of the assimilators were gender, personality, and test strategies. Implications for ICT teaching-learning processes and teacher education are discussed.

A Mathematical Model for Predicting Isothermal Soil Moisture Profiles Using Finite Difference Method

Subgrade moisture content varies with environmental and soil conditions and has significant influence on pavement performance. Therefore, it is important to establish realistic estimates of expected subgrade moisture contents to account for the effects of this variable on predicted pavement performance during the design stage properly. The initial boundary soil suction profile for a given pavement is a critical factor in determining expected moisture variations in the subgrade for given pavement and climatic and soil conditions. Several numerical models have been developed for predicting water and solute transport in saturated and unsaturated subgrade soils. Soil hydraulic properties are required for quantitatively describing water and chemical transport processes in soils by the numerical models. The required hydraulic properties are hydraulic conductivity, water diffusivity, and specific water capacity. The objective of this paper was to determine isothermal moisture profiles in a soil fill and predict the soil moisture movement above the ground water table using a simple one-dimensional finite difference model.

Hierarchical Clustering Analysis with SOM Networks

This work presents a neural network model for the clustering analysis of data based on Self Organizing Maps (SOM). The model evolves during the training stage towards a hierarchical structure according to the input requirements. The hierarchical structure symbolizes a specialization tool that provides refinements of the classification process. The structure behaves like a single map with different resolutions depending on the region to analyze. The benefits and performance of the algorithm are discussed in application to the Iris dataset, a classical example for pattern recognition.

Integrated Method for Detection of Unknown Steganographic Content

This article concerns the presentation of an integrated method for detection of steganographic content embedded by new unknown programs. The method is based on data mining and aggregated hypothesis testing. The article contains the theoretical basics used to deploy the proposed detection system and the description of improvement proposed for the basic system idea. Further main results of experiments and implementation details are collected and described. Finally example results of the tests are presented.

Fabrication of Autonomous Wheeled Mobile Robot for Industrial Applications Using Appropriate Technology

The autonomous mobile robot was designed and implemented which was capable of navigating in the industrial environments and did a job of picking objects from variable height and delivering it to another location following a predefined trajectory. In developing country like Bangladesh industrial robotics is not very prevalent yet, due to the high installation cost. The objective of this project was to develop an autonomous mobile robot for industrial application using the available resources in the local market at lower manufacturing cost. The mechanical system of the robot was comprised of locomotion, gripping and elevation system. Grippers were designed to grip objects of a predefined shape. Cartesian elevation system was designed for vertical movement of the gripper. PIC18F452 microcontroller was the brain of the control system. The prototype autonomous robot was fabricated for relatively lower load than the industry and the performance was tested in a virtual industrial environment created within the laboratory to realize the effectiveness.

Main Bearing Stiffness Investigation

Simplified coupled engine block-crankshaft models based on beam theory provide an efficient substitute to engine simulation in the design process. These models require accurate definition of the main bearing stiffness. In this paper, an investigation of this stiffness is presented. The clearance effect is studied using a smooth bearing model. It is manifested for low shaft displacement. The hydrodynamic assessment model shows that the oil film has no stiffness for low loads and it is infinitely rigid for important loads. The deformation stiffness is determined using a suitable finite elements model based on real CADs. As a result, a main bearing behaviour law is proposed. This behaviour law takes into account the clearance, the hydrodynamic sustention and the deformation stiffness. It ensures properly the transition from the configuration low rigidity to the configuration high rigidity.

Assessment of the Adaptive Pushover Analysis Using Displacement-based Loading in Prediction the Seismic Behaviour of the Unsymmetric-Plan Buildings

The recent drive for use of performance-based methodologies in design and assessment of structures in seismic areas has significantly increased the demand for the development of reliable nonlinear inelastic static pushover analysis tools. As a result, the adaptive pushover methods have been developed during the last decade, which unlike their conventional pushover counterparts, feature the ability to account for the effect that higher modes of vibration and progressive stiffness degradation might have on the distribution of seismic storey forces. Even in advanced pushover methods, little attention has been paid to the Unsymmetric structures. This study evaluates the seismic demands for three dimensional Unsymmetric-Plan buildings determined by the Displacement-based Adaptive Pushover (DAP) analysis, which has been introduced by Antoniou and Pinho [2004]. The capability of DAP procedure in capturing the torsional effects due to the irregularities of the structures, is investigated by comparing its estimates to the exact results, obtained from Incremental Dynamic Analysis (IDA). Also the capability of the procedure in prediction the seismic behaviour of the structure is discussed.

Molecular Electronic Devices based on Carotenoid Derivatives

The production of devices in nanoscale with specific molecular rectifying function is one of the most significant goals in state-of-art technology. In this work we show by ab initio quantum mechanics calculations coupled with non-equilibrium Green function, the design of an organic two-terminal device. These molecular structures have molecular source and drain with several bridge length (from five up to 11 double bonds). Our results are consistent with significant features as a molecular rectifier and can be raised up as: (a) it can be used as bi-directional symmetrical rectifier; (b) two devices integrated in one (FET with one operational region, and Thyristor thiristor); (c) Inherent stability due small intrinsic capacitance under forward/reverse bias. We utilize a scheme for the transport mechanism based on previous properties of ¤Ç bonds type that can be successfully utilized to construct organic nanodevices.

Design and Control of DC-DC Converter for the Military Application Fuel Cell

This paper presents a 24 watts SEPIC converter design and control using microprocessor. SEPIC converter has advantages of a wide input range and miniaturization caused by the low stress at elements. There is also an advantage that the input and output are isolated in MOSFET-off state. This paper presents the PID control through the SEPIC converter transfer function using a DSP and the protective circuit for fuel cell from the over-current and inverse-voltage by using the characteristic of SEPIC converter. Then it derives them through the experiments.

Using Ultrasonic and Infrared Sensors for Distance Measurement

The amplitude response of infrared (IR) sensors depends on the reflectance properties of the target. Therefore, in order to use IR sensor for measuring distances accurately, prior knowledge of the surface must be known. This paper describes the Phong Illumination Model for determining the properties of a surface and subsequently calculating the distance to the surface. The angular position of the IR sensor is computed as normal to the surface for simplifying the calculation. Ultrasonic (US) sensor can provide the initial information on distance to obtain the parameters for this method. In addition, the experimental results obtained by using LabView are discussed. More care should be taken when placing the objects from the sensors during acquiring data since the small change in angle could show very different distance than the actual one. Since stereo camera vision systems do not perform well under some environmental conditions such as plain wall, glass surfaces, or poor lighting conditions, the IR and US sensors can be used additionally to improve the overall vision systems of mobile robots.

Image Adaptive Watermarking with Visual Model in Orthogonal Polynomials based Transformation Domain

In this paper, an image adaptive, invisible digital watermarking algorithm with Orthogonal Polynomials based Transformation (OPT) is proposed, for copyright protection of digital images. The proposed algorithm utilizes a visual model to determine the watermarking strength necessary to invisibly embed the watermark in the mid frequency AC coefficients of the cover image, chosen with a secret key. The visual model is designed to generate a Just Noticeable Distortion mask (JND) by analyzing the low level image characteristics such as textures, edges and luminance of the cover image in the orthogonal polynomials based transformation domain. Since the secret key is required for both embedding and extraction of watermark, it is not possible for an unauthorized user to extract the embedded watermark. The proposed scheme is robust to common image processing distortions like filtering, JPEG compression and additive noise. Experimental results show that the quality of OPT domain watermarked images is better than its DCT counterpart.

Mission of Russian Orthodox Church in Kazakhstan in the XIX Century: Activity, Expectations and Results

The focus of this research is in the area of the soviet period and the mission of the Russian Orthodox Church in Kazakhstan in the XIX century. There was close connection of national customs and traditions with religious practices, outlooks and attitudes. In particular, such an approach has alleged estimation by Kazakh historians of the process of Christianization of the local population. Some of them are inclined to consider the small number of Christening Kazakhs as evidence that the Russian Orthodox Church didn’t achieve its mission. The number of historians who think that the church didn’t achieve its mission has thousand over the last centuries, however our calculations of the number of Kazakhs who became Orthodox Christian is much more than other historians think. Such Christians can be divided into 3 groups: Some remained Christian until their deaths, others had two faiths and the third hid their true religions, having returned to their former belief. Therefore, to define the exact amount of Christening Kazakhs represented a challenge. Some data does not create a clear picture of the level of Christianization, constant and accurate was not collected. The data appearing in reports of spiritual attendants and civil authorities is not always authentic. Article purpose is illumination and the analysis missionary activity of Russian Orthodox Church in Kazakhstan. 

Fully Parameterizable FPGA based Crypto-Accelerator

In this paper, RSA encryption algorithm and its hardware implementation in Xilinx-s Virtex Field Programmable Gate Arrays (FPGA) is analyzed. The issues of scalability, flexible performance, and silicon efficiency for the hardware acceleration of public key crypto systems are being explored in the present work. Using techniques based on the interleaved math for exponentiation, the proposed RSA calculation architecture is compared to existing FPGA-based solutions for speed, FPGA utilization, and scalability. The paper covers the RSA encryption algorithm, interleaved multiplication, Miller Rabin algorithm for primality test, extended Euclidean math, basic FPGA technology, and the implementation details of the proposed RSA calculation architecture. Performance of several alternative hardware architectures is discussed and compared. Finally, conclusion is drawn, highlighting the advantages of a fully flexible & parameterized design.

Magnetic Field Based Near Surface Haptic and Pointing Interface

In this paper, we are presenting a new type of pointing interface for computers which provides mouse functionalities with near surface haptic feedback. Further, it can be configured as a haptic display where users may feel the basic geometrical shapes in the GUI by moving the finger on top of the device surface. These functionalities are achieved by tracking three dimensional positions of the neodymium magnet using Hall Effect sensors grid and generating like polarity haptic feedback using an electromagnet array. This interface brings the haptic sensations to the 3D space where previously it is felt only on top of the buttons of the haptic mouse implementations.

Influence of Noise on the Inference of Dynamic Bayesian Networks from Short Time Series

In this paper we investigate the influence of external noise on the inference of network structures. The purpose of our simulations is to gain insights in the experimental design of microarray experiments to infer, e.g., transcription regulatory networks from microarray experiments. Here external noise means, that the dynamics of the system under investigation, e.g., temporal changes of mRNA concentration, is affected by measurement errors. Additionally to external noise another problem occurs in the context of microarray experiments. Practically, it is not possible to monitor the mRNA concentration over an arbitrary long time period as demanded by the statistical methods used to learn the underlying network structure. For this reason, we use only short time series to make our simulations more biologically plausible.

Validation of an EEG Classification Procedure Aimed at Physiological Interpretation

One approach to assess neural networks underlying the cognitive processes is to study Electroencephalography (EEG). It is relevant to detect various mental states and characterize the physiological changes that help to discriminate two situations. That is why an EEG (amplitude, synchrony) classification procedure is described, validated. The two situations are "eyes closed" and "eyes opened" in order to study the "alpha blocking response" phenomenon in the occipital area. The good classification rate between the two situations is 92.1 % (SD = 3.5%) The spatial distribution of a part of amplitude features that helps to discriminate the two situations are located in the occipital regions that permit to validate the localization method. Moreover amplitude features in frontal areas, "short distant" synchrony in frontal areas and "long distant" synchrony between frontal and occipital area also help to discriminate between the two situations. This procedure will be used for mental fatigue detection.