Abstract: The move towards internationalization of accounting encountered a great boost, when in 2002 EU delegated the IASB to provide the accounting standards to be applied inside its frontiers. Among the incentives of the standardization of accounting on the international level, is the reduction of the cost of capital. Romania made the move towards IFRS before EU, when the country was not yet a member of it. Even if this made Romania a special case, it was scarcely approached. The leak of real data is usually the reason for avoiding. The novelty of this paper is that it offers an insight from the reality of Romanian companies and their view regarding the IFRS. The paper is based on a survey that the authors made among the companies listed on the first two tiers of the Bucharest Stock Exchange (BSE), which are basically, the most important companies in the country.
Abstract: Let G be a graph of order n. The second stage adjacency matrix of G is the symmetric n × n matrix for which the ijth entry is 1 if the vertices vi and vj are of distance two; otherwise 0. The sum of the absolute values of this second stage adjacency matrix is called the second stage energy of G. In this paper we investigate a few properties and determine some upper bounds for the largest eigenvalue.
Abstract: Tanzania secondary schools in rural areas are geographically and socially isolated, hence face a number of problems in getting learning materials resulting in poor performance in National examinations. E-learning as defined to be the use of information and communication technology (ICT) for supporting the educational processes has motivated Tanzania to apply ICT in its education system. There has been effort to improve secondary school education using ICT through several projects. ICT for e-learning to Tanzania rural secondary school is one of the research projects conceived by the University of Dar-es-Salaam through its College of Engineering and Technology. The main objective of the project is to develop a tool to enable ICT support rural secondary school. The project is comprehensive with a number of components, one being development of e-learning management system (e-LMS) for Tanzania secondary schools. This paper presents strategies of developing e-LMS. It shows the importance of integrating action research methodology with the modeling methods as presented by model driven architecture (MDA) and the usefulness of Unified Modeling Language (UML) on the issue of modeling. The benefit of MDA will go along with the development based on software development life cycle (SDLC) process, from analysis and requirement phase through design and implementation stages as employed by object oriented system analysis and design approach. The paper also explains the employment of open source code reuse from open source learning platforms for the context sensitive development of the e-LMS for Tanzania secondary schools.
Abstract: Quantitative Structure-Activity Relationship (QSAR)
approach for discovering novel more active Calanone derivative as
anti-leukemia compound has been conducted. There are 6
experimental activities of Calanone compounds against leukemia cell
L1210 that are used as material of the research. Calculation of
theoretical predictors (independent variables) was performed by
AM1 semiempirical method. The QSAR equation is determined by
Principle Component Regression (PCR) analysis, with Log IC50 as
dependent variable and the independent variables are atomic net
charges, dipole moment (μ), and coefficient partition of noctanol/
water (Log P). Three novel Calanone derivatives that
obtained by this research have higher activity against leukemia cell
L1210 than pure Calanone.
Abstract: Fuzzy controllers are potential candidates for the
control of nonlinear, time variant and also complicated systems. Anti
lock brake system (ABS) which is a nonlinear system, may not be
easily controlled by classical control methods. An intelligent Fuzzy
control method is very useful for this kind of nonlinear system. A
typical antilock brake system (ABS) by sensing the wheel lockup,
releases the brakes for a short period of time, and then reapplies again
the brakes when the wheel spins up. In this paper, an intelligent fuzzy
ABS controller is designed to adjust slipping performance for variety
of roads. There are tow major sections in the proposing control
system. First section consists of tow Fuzzy-Logic Controllers (FLC)
providing optimal brake torque for both front and rear wheels.
Second section which is also a FLC provides required amount of slip
and torque references properties for different kind of roads.
Simulation results of our proposed intelligent ABS for three different
kinds of road show more reliable and better performance in compare
with two other break systems.
Abstract: In this study, the transesterification of palm oil with methanol for biodiesel production was studied by using CaO–ZnO as a heterogeneous base catalyst prepared by incipient-wetness impregnation (IWI) and co-precipitation (CP) methods. The reaction parameters considered were molar ratio of methanol to oil, amount of catalyst, reaction temperature, and reaction time. The optimum conditions–15:1 molar ratio of methanol to oil, a catalyst amount of 6 wt%, reaction temperature of 60 °C, and reaction time of 8 h–were observed. The effects of Ca loading, calcination temperature, and catalyst preparation on the catalytic performance were studied. The fresh and spent catalysts were characterized by several techniques, including XRD, TPR, and XRF.
Abstract: The application of agro-industrial waste in Aluminum
Metal Matrix Composites has been getting more attention as they
can reinforce particles in metal matrix which enhance the strength
properties of the composites. In addition, by applying these agroindustrial
wastes in useful way not only save the manufacturing cost
of products but also reduce the pollutions on environment. This
paper represents a literature review on a range of industrial wastes
and their utilization in metal matrix composites. The paper describes
the synthesis methods of agro-industrial waste filled metal matrix
composite materials and their mechanical, wear, corrosion, and
physical properties. It also highlights the current application and
future potential of agro-industrial waste reinforced composites in
aerospace, automotive and other construction industries.
Abstract: Since 1991 Ethiopia has officially adopted multi-party democracy. At present, there are 89 registered political parties in the country. Though political parties play an important role in the functioning of a democratic government, how to fund them is an issue of major concern. Political parties and individual candidates running for political office have to raise funds for election campaigns, and to survive as political candidates. The aim of this paper is to examine party funding problems in Africa by taking the case of Ethiopia as an example. The paper also evaluates the motives of local and international donors in giving financial and material support to political parties in emerging democracies and assesses the merits and de-merits of their donations.
Abstract: The iron loss is a source of detuning in vector controlled
induction motor drives if the classical rotor vector controller is used for
decoupling. In fact, the field orientation will not be satisfied and the
output torque will not truck the reference torque mostly used by Loss
Model Controllers (LMCs). In addition, this component of loss, among
others, may be excessive if the vector controlled induction motor is
driving light loads. In this paper, the series iron loss model is used to
develop a vector controller immune to iron loss effect and then an LMC
to minimize the total power loss using the torque generated by the speed
controller.
Abstract: Phytotoxicity of Daphne gnidium L. was evaluated
through the effect of incorporating leaves, stems and roots biomass
into soil (at 12.5, 25, 50g/Kg) and irrigation by their aqueous extracts
(50g/L), on the growth of two crops (Lactuca sativa L. and Raphanus
sativus L.) and two weeds (Peaganum harmala L. and Scolymus
maculatus L.). Results revealed a perceptible phytotoxic effect which
increased with dose and concentration. At the highest dose, roots and
leaves residues was the most toxic and caused total inhibition
respectively, for lettuce and thistle seedling growth. Irrigation with
aqueous extracts of D. gnidium different organs decreased also
seedlings length of all test species. Stems extract was more inhibitor
on thistle than peganum seedling growth; it induced a significant
reduction of 80% and 67%, for, respectively, roots and shoots.
Results of the present study suggest that different organs of D.
gnidium could be exploited in the management of agro-ecosystems.
Abstract: This paper proposes two types of non-isolated
direct AC-DC converters. First, it shows a buck-boost
converter with an H-bridge, which requires few components
(three switches, two diodes, one inductor and one capacitor) to
convert AC input to DC output directly. This circuit can handle
a wide range of output voltage. Second, a direct AC-DC buck
converter is proposed for lower output voltage applications.
This circuit is analyzed with output voltage of 12V. We
describe circuit topologies, operation principles and simulation
results for both circuits.
Abstract: A kind of singularly perturbed boundary value problems is under consideration. In order to obtain its approximation, simple upwind difference discretization is applied. We use a moving mesh iterative algorithm based on equi-distributing of the arc-length function of the current computed piecewise linear solution. First, a maximum norm a posteriori error estimate on an arbitrary mesh is derived using a different method from the one carried out by Chen [Advances in Computational Mathematics, 24(1-4) (2006), 197-212.]. Then, basing on the properties of discrete Green-s function and the presented posteriori error estimate, we theoretically prove that the discrete solutions computed by the algorithm are first-order uniformly convergent with respect to the perturbation parameter ε.
Abstract: This paper highlights the importance of the selection
of the building-s wall material,and the shortcomings of the most
commonly used framed structures with masonry infills .The
objective of this study is investigating the behavior of infill walls as
structural components in existing structures.Structural infill walls are
very important in structural behavior under earthquake effects.
Structural capacity under the effect of earthquake,displacement and
relative story displacement are affected by the structural irregularities
.The presence of nonstructural masonry infill walls can modify
extensively the global seismic behavior of framed buildings .The
stability and integrity of reinforced concrete frames are enhanced by
masonry infill walls. Masonry infill walls alter displacement and
base shear of the frame as well. Short columns have great
importance during earthquakes,because their failure may lead to
additional structural failures and result in total building collapse.
Consequently the effects of short columns are considered in this
study.
Abstract: Detection of human emotions has many potential applications. One of application is to quantify attentiveness audience in order evaluate acoustic quality in concern hall. The subjective audio preference that based on from audience is used. To obtain fairness evaluation of acoustic quality, the research proposed system for multimodal emotion detection; one modality based on brain signals that measured using electroencephalogram (EEG) and the second modality is sequences of facial images. In the experiment, an audio signal was customized which consist of normal and disorder sounds. Furthermore, an audio signal was played in order to stimulate positive/negative emotion feedback of volunteers. EEG signal from temporal lobes, i.e. T3 and T4 was used to measured brain response and sequence of facial image was used to monitoring facial expression during volunteer hearing audio signal. On EEG signal, feature was extracted from change information in brain wave, particularly in alpha and beta wave. Feature of facial expression was extracted based on analysis of motion images. We implement an advance optical flow method to detect the most active facial muscle form normal to other emotion expression that represented in vector flow maps. The reduce problem on detection of emotion state, vector flow maps are transformed into compass mapping that represents major directions and velocities of facial movement. The results showed that the power of beta wave is increasing when disorder sound stimulation was given, however for each volunteer was giving different emotion feedback. Based on features derived from facial face images, an optical flow compass mapping was promising to use as additional information to make decision about emotion feedback.
Abstract: Protecting is the sources of drinking water is the first
barrier of contamination of drinking water. The Feitsui Reservoir
watershed of Taiwan supplies domestic water for around 5 million
people in the Taipei metropolitan area. Understanding the spatial
patterns of water quality trends in this watershed is an important
agenda for management authorities. This study examined 7 sites in the
watershed for water quality parameters regulated in the standard for
drinking water source. The non-parametric seasonal Mann-Kendall-s
test was used to determine significant trends for each parameter.
Significant trends of increasing pH occurred at the sampling station in
the uppermost stream watershed, and in total phosphorus at 4 sampling
stations in the middle and downstream watershed. Additionally, the
multi-scale land cover assessment and average land slope were used to
explore the influence on the water quality in the watershed. Regression
models for predicting water quality were also developed.
Abstract: This paper presents a procedure for estimating VAR
using Sequential Discounting VAR (SDVAR) algorithm for online
model learning to detect fraudulent acts using the telecommunications
call detailed records (CDR). The volatility of the VAR is observed
allowing for non-linearity, outliers and change points based on the
works of [1]. This paper extends their procedure from univariate
to multivariate time series. A simulation and a case study for
detecting telecommunications fraud using CDR illustrate the use of
the algorithm in the bivariate setting.
Abstract: A model of user behaviour based automated planning
is introduced in this work. The behaviour of users of web interactive
systems can be described in term of a planning domain encapsulating
the timed actions patterns representing the intended user profile. The
user behaviour recognition is then posed as a planning problem
where the goal is to parse a given sequence of user logs of the
observed activities while reaching a final state.
A general technique for transforming a timed finite state automata
description of the behaviour into a numerical parameter planning
model is introduced.
Experimental results show that the performance of a planning
based behaviour model is effective and scalable for real world
applications. A major advantage of the planning based approach is to
represent in a single automated reasoning framework problems of
plan recognitions, plan synthesis and plan optimisation.
Abstract: Structural performance and seismic vulnerability of
masonry buildings in Algeria are investigated in this paper. Structural
classification of such buildings is carried out regarding their
structural elements. Seismicity of Algeria is briefly discussed. Then
vulnerability of masonry buildings and their failure mechanisms in
the Boumerdes earthquake (May, 2003) are examined.
Abstract: Most buildings have been using anchor bolts
commonly for installing outdoor advertising structures. Anchor bolts
of common carbon steel are widely used and often installed
indiscriminately by inadequate installation standards. In the area
where strong winds frequently blow, falling accidents of outdoor
advertising structures can occur and cause a serious disaster, which is
very dangerous and to be prevented. In this regard, the development of
high-performance anchor bolts is urgently required. In the present
study, 25Cr-8Ni-1.5Si-1Mn-0.4C alloy was produced by traditional
vacuum induction melting (VIM) for the application of anchor bolt.
The alloy composition is revealed as a duplex microstructure from
thermodynamic phase analysis by FactSage® and confirmed by
metallographic experiment. Addition of Nitrogen to the alloy was
found to reduce the ferritic phase domain and significantly increase the
hardness and the tensile strength. Microstructure observation revealed
mixed structure of austenite and ferrite with fine carbide distributed
along the grain and phase boundaries.
Abstract: In this study, numerical simulations on laminar flow in
sinusoidal wavy shaped tubes were conducted for mean Reynolds
number of 250, which is in the range of physiological flow-rate and
investigated flow structures, pressure distribution and particle
trajectories both in steady and periodic inflow conditions. For
extensive comparisons, various wave lengths and amplitudes of sine
function for geometry of tube models were employed. The results
showed that small amplitude secondary curvature has significant
influence on the nature of flow patterns and particle mixing
mechanism. This implies that characterizing accurate geometry is
essential in accurate predicting of in vivo hemodynamics and may
motivate further study on any possibility of reflection of secondary
flow on vascular remodeling and pathophysiology.