Abstract: This study analyses the perceptions of secondary
school students about the accounting profession in Malaysia. Fifty
five form three and form four students who are taking
accounting/commerce subjects were met. Individual-s perception
data were collected through questionnaires. The results at the
secondary school level suggest that the stereotypical negative image
of the accountant ends, with students expressing the positive view of
the work of an accountant. There were also gender differences in
perceiving the accounting profession. Overall, the results of the study
suggest that we are now in line in projecting positive and accurate
perceptions of the accounting profession to secondary school
students.
Abstract: In this paper, a data mining model to SMEs for detecting financial and operational risk indicators by data mining is presenting. The identification of the risk factors by clarifying the relationship between the variables defines the discovery of knowledge from the financial and operational variables. Automatic and estimation oriented information discovery process coincides the definition of data mining. During the formation of model; an easy to understand, easy to interpret and easy to apply utilitarian model that is far from the requirement of theoretical background is targeted by the discovery of the implicit relationships between the data and the identification of effect level of every factor. In addition, this paper is based on a project which was funded by The Scientific and Technological Research Council of Turkey (TUBITAK).
Abstract: The objective of this paper is to analyse the
application of the Half-Sweep Gauss-Seidel (HSGS) method by using
the Half-sweep approximation equation based on central difference
(CD) and repeated trapezoidal (RT) formulas to solve linear fredholm
integro-differential equations of first order. The formulation and
implementation of the Full-Sweep Gauss-Seidel (FSGS) and Half-
Sweep Gauss-Seidel (HSGS) methods are also presented. The HSGS
method has been shown to rapid compared to the FSGS methods.
Some numerical tests were illustrated to show that the HSGS method
is superior to the FSGS method.
Abstract: This paper presented a theoretical and numerical investigation of the Compact Antenna Test Range (CATR) equipped with Super Hybrid Modulated Segmented Exponential Serrations (SHMSES). The investigation was based on diffraction theory and, more specifically, the Fresnel diffraction formulation. The CATR provides uniform illumination within the Fresnel region to test antenna. Application of serrated edges has been shown to be a good method to control diffraction at the edges of the reflectors. However, in order to get some insight into the positive effect of serrated edges a less rigorous analysis technique known as Physical Optics (PO) may be used. Ripple free and enhanced quiet zone width are observed for specific values of width and height modulation factors per serrations. The performance of SHMSE serrated reflector is evaluated in order to observe the effects of edge diffraction on the test zone fields.
Abstract: In this paper the FPGA implementations for four
stream ciphers are presented. The two stream ciphers, MUGI and
SNOW 2.0 are recently adopted by the International Organization for
Standardization ISO/IEC 18033-4:2005 standard. The other two
stream ciphers, MICKEY 128 and TRIVIUM have been submitted
and are under consideration for the eSTREAM, the ECRYPT
(European Network of Excellence for Cryptology) Stream Cipher
project. All ciphers were coded using VHDL language. For the
hardware implementation, an FPGA device was used. The proposed
implementations achieve throughputs range from 166 Mbps for
MICKEY 128 to 6080 Mbps for MUGI.
Abstract: In order to avoid the potentially devastating
consequences of global warming and climate change, the carbon
dioxide “CO2" emissions caused due to anthropogenic activities must
be reduced considerably. This paper presents the first study
examining the feasibility of carbon sequestration in construction and
demolition “C&D" waste. Experiments were carried out in a self
fabricated Batch Reactor at 40ºC, relative humidity of 50-70%, and
flow rate of CO2 at 10L/min for 1 hour for water-to-solids ratio of 0.2
to 1.2. The effect of surface area was found by comparing the
theoretical extent of carbonation of two different sieve sizes (0.3mm
and 2.36mm) of C&D waste. A 38.44% of the theoretical extent of
carbonation equating to 4% CO2 sequestration extent was obtained
for C&D waste sample for 0.3mm sieve size. Qualitative,
quantitative and morphological analyses were done to validate
carbonate formation using X-ray diffraction “X.R.D.," thermal
gravimetric analysis “T.G.A., “X-Ray Fluorescence Spectroscopy
“X.R.F.," and scanning electron microscopy “S.E.M".
Abstract: In this paper, we extend the compound binomial model to the case where the premium income process, based on a binomial process, is no longer a linear function. First, a mathematically recursive formula is derived for non ruin probability, and then, we examine the expected discounted penalty function, satisfy a defect renewal equation. Third, the asymptotic estimate for the expected discounted penalty function is then given. Finally, we give two examples of ruin quantities to illustrate applications of the recursive formula and the asymptotic estimate for penalty function.
Abstract: In this paper, the robust exponential stability problem of uncertain discrete-time recurrent neural networks with timevarying delay is investigated. By constructing a new augmented Lyapunov-Krasovskii function, some new improved stability criteria are obtained in forms of linear matrix inequality (LMI). Compared with some recent results in literature, the conservatism of the new criteria is reduced notably. Two numerical examples are provided to demonstrate the less conservatism and effectiveness of the proposed results.
Abstract: Activated carbon was prepared from agricultural waste “almond (Prunus amygdalus) nut shells" by chemical activation with phosphoric acid as an activating agent at 450 °C for 24 hr soaking time. The physical and chemical properties were analyzed. The adsorption of chromium VI from aqueous solution on almond nut shell activated carbon (ASAC) was investigated. The adsorption process parameters pH, agitation speed, agitation time, adsorbent dose were optimized. 98% of Cr VI was sorbed at pH 2 and stirring speed 200 rpm.. Surface structure showed that ASAC has a spongy type structure showing large number of pores
Abstract: New Zealand-s product markets experienced a surge in
import competition beginning from the late 1970-s when its
government began to promote a policy of more open markets. This
study considers how the trade liberalization aspect of the policy may
have influenced unionization and union-organizing success. For
describing the trade liberalization, a model shows how the removal of
import tariffs can lead to countervailing influences upon the union
membership of a domestic firm. The evidence supports the prediction
that union membership has been decreased rather than increased. In
the context of debates concerning globalization, it can be said that the
power of unions has been diminished.
Abstract: Soil mechanics is a traditional course in any
university. Management of lab classes is one of the main issues to
deliver a proper outline. In Curtin University, different methods
applied to check the efficiency of these methods. One of them was
mainly rely on demonstration and the other one mainly on involving
students in running tests. Comparison between these delivery
methods also are outlined in summary section. The recommendation
also made that the more satisfaction is reachable while the students
engaged.
Abstract: Among the various cooling processes in industrial
applications such as: electronic devices, heat exchangers, gas
turbines, etc. Gas turbine blades cooling is the most challenging one.
One of the most common practices is using ribbed wall because of
the boundary layer excitation and therefore making the ultimate
cooling. Vortex formation between rib and channel wall will result in
a complicated behavior of flow regime. At the other hand, selecting
the most efficient method for capturing the best results comparing to
experimental works would be a fascinating issue. In this paper 4
common methods in turbulence modeling: standard k-e, rationalized
k-e with enhanced wall boundary layer treatment, k-w and RSM
(Reynolds stress model) are employed to a square ribbed channel to
investigate the separation and thermal behavior of the flow in the
channel. Finally all results from different methods which are used in
this paper will be compared with experimental data available in
literature to ensure the numerical method accuracy.
Abstract: This paper presents an analytical framework for an
effective online personal knowledge management (PKM) of
knowledge workers. The development of this framework is prompted
by our qualitative research on the PKM processes and cognitive
enablers of knowledge workers in eight organisations selected from
three main industries in Malaysia. This multiple-case research
identifies the relationships between the effectiveness of four online
PKM processes: get/retrieve, understand/analyse, share, and connect.
It also establishes the importance of cognitive enablers that mediate
this relationship, namely, method, identify, decide and drive.
Qualitative analysis is presented as the findings, supported by the
preceded quantitative analysis on an exploratory questionnaire
survey.
Abstract: Newton-Raphson State Estimation method using bus
admittance matrix remains as an efficient and most popular method to
estimate the state variables. Elements of Jacobian matrix are computed
from standard expressions which lack physical significance. In this
paper, elements of the state estimation Jacobian matrix are obtained
considering the power flow measurements in the network elements.
These elements are processed one-by-one and the Jacobian matrix H is
updated suitably in a simple manner. The constructed Jacobian matrix
H is integrated with Weight Least Square method to estimate the state
variables. The suggested procedure is successfully tested on IEEE
standard systems.
Abstract: The issue of human anthropology took an important
role in the last epochs and still hasn-t lost its importance. Scientists of
different countries were interested in investigating the appearance of
human being and the idea of life after death. While writing this article
we noticed that scientists who made research in this issue, despite of
the different countries and different epochs in which they lived, had
similarities in their opinions. In given article we wrote great Kazakh
poet AbaiKunanbayev-s philosophical view to the problem of human
anthropology.
Abstract: The globalization of the Indian economy has thrown a great challenge to the Indian industries in respect of productivity, quality, cost, delivery etc. Achieving success• the global market has required fundamental shift in the way business is conducted and has dramatically affected virtually every aspect of process industry. The internal manufacturing process and supporting infrastructure should be such that it can compete successfully in global markets with better flexibility and delivery. The paper deals with a case study of a reputed process industry, some changes in the process has been suggested, which leads to reduction in labor cost and production cost.
Abstract: In this paper, novel statistical sampling based equalization techniques and CNN based detection are proposed to increase the spectral efficiency of multiuser communication systems over fading channels. Multiuser communication combined with selective fading can result in interferences which severely deteriorate the quality of service in wireless data transmission (e.g. CDMA in mobile communication). The paper introduces new equalization methods to combat interferences by minimizing the Bit Error Rate (BER) as a function of the equalizer coefficients. This provides higher performance than the traditional Minimum Mean Square Error equalization. Since the calculation of BER as a function of the equalizer coefficients is of exponential complexity, statistical sampling methods are proposed to approximate the gradient which yields fast equalization and superior performance to the traditional algorithms. Efficient estimation of the gradient is achieved by using stratified sampling and the Li-Silvester bounds. A simple mechanism is derived to identify the dominant samples in real-time, for the sake of efficient estimation. The equalizer weights are adapted recursively by minimizing the estimated BER. The near-optimal performance of the new algorithms is also demonstrated by extensive simulations. The paper has also developed a (Cellular Neural Network) CNN based approach to detection. In this case fast quadratic optimization has been carried out by t, whereas the task of equalizer is to ensure the required template structure (sparseness) for the CNN. The performance of the method has also been analyzed by simulations.
Abstract: In this paper, multiobjective design of multi-machine Power System Stabilizers (PSSs) using Particle Swarm Optimization (PSO) is presented. The stabilizers are tuned to simultaneously shift the lightly damped and undamped electro-mechanical modes of all machines to a prescribed zone in the s-plane. A multiobjective problem is formulated to optimize a composite set of objective functions comprising the damping factor, and the damping ratio of the lightly damped electromechanical modes. The PSSs parameters tuning problem is converted to an optimization problem which is solved by PSO with the eigenvalue-based multiobjective function. The proposed PSO based PSSs is tested on a multimachine power system under different operating conditions and disturbances through eigenvalue analysis and some performance indices to illustrate its robust performance.
Abstract: The treatment of the industrial wastewater can be
particularly difficult in the presence of toxic compounds. Excessive
concentration of Chromium in soluble form is toxic to a wide variety
of living organisms. Biological removal of heavy metals using natural
and genetically engineered microorganisms has aroused great interest
because of its lower impact on the environment. Ralston
metallidurans, formerly known as Alcaligenes eutrophus is a LProteobacterium
colonizing industrial wastewater with a high content
of heavy metals. Tris-buffered mineral salt medium was used for
growing Alcaligenes eutrophus AE104 (pEBZ141). The cells were
cultivated for 18 h at 30 oC in Tris-buffered mineral salt medium
containing 3 mM disodium sulphate and 46 mM sodium gluconate as
the carbon source. The cells were harvested by centrifugation,
washed, and suspended in 10 mM Tris HCl, pH 7.0, containing 46
mM sodium gluconate, and 5 mM Chromium. Interaction among
induction of chr resistance determinant, and chromate reduction have
been demonstrated. Results of this study show that the above bacteria
can be very useful for bioremediation of chromium from industrial
wastewater.
Abstract: In non destructive testing by radiography, a perfect knowledge of the weld defect shape is an essential step to appreciate the quality of the weld and make decision on its acceptability or rejection. Because of the complex nature of the considered images, and in order that the detected defect region represents the most accurately possible the real defect, the choice of thresholding methods must be done judiciously. In this paper, performance criteria are used to conduct a comparative study of thresholding methods based on gray level histogram, 2-D histogram and locally adaptive approach for weld defect extraction in radiographic images.