Abstract: This paper explores the idea of globalisation and
considers accounting-s role in that process in order to develop new
spaces for accounting research. That-s why in this paper we are
looking for questions not necessary for answers. Adopting an
'alternative' view of accounting it-s related to the fact that we sees
accounting as social and evolutionist process, that pays heed to those
voices arguing for greater social and environmental justice, and that
draws attention to the role of accounting researchers in the process of
globalisation. The paper defines globalisation and expands the
globalisation and accounting research agenda introducing in this
context the harmonization process in accounting. There are the two
main systems which are disputing the first stage of being the
benchmark: GAAP and IFRS. Each of them has his pluses and
minuses on being the selected one. Due to this fact a convergence of
the two, joining the advantages and disadvantages of the two should
be the solution for an unique international accounting solution. Is this
idea realizable, what steps has been made until now, what should be
done in the future. The paper is emphasising the role of the cultural
differences in the process of imposing of an unique international
accounting system by the global organizations..
Abstract: Yogyakarta, as the capital city of Yogyakarta Province, has important roles in various sectors that require good provision of public transportation system. Ideally, a good transportation system should be able to accommodate the amount of travel demand. This research attempts to develop a trip generation model to predict the number of public transport passenger in Yogyakarta city. The model is built by using multiple linear regression analysis, which establishes relationship between trip number and socioeconomic attributes. The data consist of primary and secondary data. Primary data was collected by conducting household surveys which randomly selected. The resulted model is further applied to evaluate the existing TransJogja, a new Bus Rapid Transit system serves Yogyakarta and surrounding cities, shelters.
Abstract: Creation and maintenance of knowledge management
systems has been recognized as an important research area.
Consecutively lack of accurate results from knowledge management
systems limits the organization to apply their knowledge
management processes. This leads to a failure in getting the right
information to the right people at the right time thus followed by a
deficiency in decision making processes. An Intranet offers a
powerful tool for communication and collaboration, presenting data
and information, and the means that creates and shares knowledge,
all in one easily accessible place. This paper proposes an archetype
describing how a knowledge management system, with the support
of intranet capabilities, could very much increase the accuracy of
capturing, storing and retrieving knowledge based processes thereby
increasing the efficiency of the system. This system will expect a
critical mass of usage, by the users, for intranet to function as
knowledge management systems. This prototype would lead to a
design of an application that would impose creation and maintenance
of an effective knowledge management system through intranet. The
aim of this paper is to introduce an effective system to handle
capture, store and distribute knowledge management in a form that
may not lead to any failure which exists in most of the systems. The
methodology used in the system would require all the employees, in
the organization, to contribute the maximum to deliver the system to
a successful arena. The system is still in its initial mode and thereby
the authors are under the process to practically implement the ideas,
as mentioned in the system, to produce satisfactory results.
Abstract: This paper features the trajectory planning design of a indigenously developed 4-Axis SCARA robot which is used for doing successful robotic manipulation task in the laboratory. Once, a trajectory is being designed and given as input to the robot, the robot's gripper tip moves along that specified trajectory. Trajectories have to be designed in the work space only. The main idea of this paper is to design a continuous path trajectory model for the indigenously developed SCARA robot arm during its maneuvering from one point to another point (during pick and place operations) in a workspace avoiding all the obstacles in its path of motion.
Abstract: Pure phase gallosilicate nitrite sodalite has been synthesized in a single step by low temperature (373 oK) hydrothermal technique. The product obtained was characterized using a combination of techniques including X-ray powder diffraction, IR, Raman spectroscopy, SEM, MAS NMR spectroscopy as well as thermogravimetry. Sodalite with an ideal composition was obtained after synthesis at 3730K and seven days duration using alkaline medium. The structural features of the Na8[GaSiO4]6(NO2)2 sodalite were investigated by IR, MAS NMR spectroscopy of 29Si and 23Na nuclei and by Reitveld refinement of X-ray powder diffraction data. The crystal structure of this sodalite has been refined in the space group P 4 3n; with a cell parameter 8.98386Å, V= 726.9 Å, (Rwp= 0.077 and Rp=0.0537) and Si-O-Ga angle is found to be 132.920 . MAS NMR study confirms complete ordering of Si and Ga in the gallosilicate framework. The surface area of single entity with stoichiometry Na8[GaSiO4]6(NO2)2 was found to be 8.083 x10-15 cm2/g.
Abstract: This work presents a theoretical investigation of the
simultaneous absorption of CO2 and H2S into aqueous solutions of
MDEA and DEA. In this process the acid components react
with the basic alkanolamine solution via an exothermic,
reversible reaction in a gas/liquid absorber. The use of amine
solvents for gas sweetening has been investigated using
process simulation programs called HYSYS and ASPEN. We
use Electrolyte NRTL and Amine Package and Amines
(experimental) equation of state. The effects of temperature and
circulation rate and amine concentration and packed column and
murphree efficiency on the rate of absorption were studied.
When lean amine flow and concentration increase, CO2 and H2S
absorption increase too. With the improvement of inlet amine
temperature in absorber, CO2 and H2S penetrate to upper stages of
absorber and absorption of acid gases in absorber decreases. The CO2
concentration in the clean gas can be greatly influenced by the
packing height, whereas for the H2S concentration in the clean gas the
packing height plays a minor role. HYSYS software can not
estimate murphree efficiency correctly and it applies the same
contributions in all diagrams for HYSYS software. By
improvement in murphree efficiency, maximum temperature
of absorber decrease and the location of reaction transfer to the
stages of bottoms absorber and the absorption of acid gases
increase.
Abstract: This paper proposes the use of metrics in design space exploration that highlight where in the structure of the model and at what point in the behaviour, prevention is needed against transient faults. Previous approaches to tackle transient faults focused on recovery after detection. Almost no research has been directed towards preventive measures. But in real-time systems, hard deadlines are performance requirements that absolutely must be met and a missed deadline constitutes an erroneous action and a possible system failure. This paper proposes the use of metrics to assess the system design to flag where transient faults may have significant impact. These tools then allow the design to be changed to minimize that impact, and they also flag where particular design techniques – such as coding of communications or memories – need to be applied in later stages of design.
Abstract: This paper aims to present the design, fabrication and test of a novel piezoelectric actuated, check-valves embedded micropump having the advantages of miniature size, light weight and low power consumption. This device is designed to pump gases and liquids with the capability of performing the self-priming and bubble-tolerant work mode by maximizing the stroke volume of the membrane as well as the compression ratio via minimization of the dead volume of the micropump chamber and channel. By experiment apparatus setup, we can get the real-time values of the flow rate of micropump, the displacement of the piezoelectric actuator and the deformation of the check valve, simultaneously. The micropump with check valve 0.4 mm in thickness obtained higher output performance under the sinusoidal waveform of 120 Vpp. The micropump achieved the maximum pumping rates of 42.2 ml/min and back pressure of 14.0 kPa at the corresponding frequency of 28 and 20 Hz. The presented micropump is able to pump gases with a pumping rate of 196 ml/min at operating frequencies of 280 Hz under the sinusoidal waveform of 120 Vpp.
Abstract: Paleoclimate was reconstructed by the clay mineral
assemblages of shale units of Pabdeh (Paleocene- Oligocene), Gurpi
(Upper Cretaceous), Kazhdumi (Albian-Cenomanian) and Gadvan
(Aptian-Neocomian) formations in the Bangestan anticline. To
compare with clay minerals assemblages in these formations,
selected samples also taken from available formations in drilled wells
in Ahvaz, Marun, Karanj, and Parsi oil fields. Collected samples
prepared using standard clay mineral methodology. They were
treated as normal, glycolated and heated oriented glass slides. Their
identification was made on X-Ray diffractographs. Illite % varies
from 8 to 36. Illite quantity increased from Pabdeh to Gurpi
Formation. This may be due to dominant dry climate. Kaolinite is in
range of 12-49%. Its variation style in different formations could be a
marker of climate changes from wet to dry which is supported by the
lithological changes. Chlorite (4-28%) can also be detected in those
samples without any kaolinite. Mixed layer minerals as the mixture
of illite-chlorite and illite-vermiculite-montmorillonite are varied
from 6 to 36%, decreased during Kazhdumi deposition from the base
to the top. This result may be according to decreasing of illite
leaching process. Vermiculite was also determined in very less
quantity and found in those units without kaolinite. Montmorillonite
varies from 8 to 43%, and its presence is due to terrestrial
depositional condition. Stratigraphical documents is also supported
this idea that clay mineral distribution is a function of the climate
changes. It seems, thus, the present results can be indicated a possible
procedure for ancient climate changes evaluation.
Abstract: The technique of k-anonymization has been proposed to obfuscate private data through associating it with at least k identities. This paper investigates the basic tabular structures that
underline the notion of k-anonymization using cell suppression.
These structures are studied under idealized conditions to identify the
essential features of the k-anonymization notion. We optimize data kanonymization
through requiring a minimum number of anonymized
values that are balanced over all columns and rows. We study the
relationship between the sizes of the anonymized tables, the value k, and the number of attributes. This study has a theoretical value through contributing to develop a mathematical foundation of the kanonymization
concept. Its practical significance is still to be
investigated.
Abstract: This paper regards the phenomena of intensive suburbanization and urbanization in Olomouc city and in Olomouc region in general for the period of 1986–2009. A Remote Sensing approach that involves tracking of changes in Land Cover units is proposed to quantify the urbanization state and trends in temporal and spatial aspects. It actually consisted of two approaches, Experiment 1 and Experiment 2 which implied two different image classification solutions in order to provide Land Cover maps for each 1986–2009 time split available in the Landsat image set. Experiment 1 dealt with the unsupervised classification, while Experiment 2 involved semi- supervised classification, using a combination of object-based and pixel-based classifiers. The resulting Land Cover maps were subsequently quantified for the proportion of urban area unit and its trend through time, and also for the urban area unit stability, yielding the relation of spatial and temporal development of the urban area unit. Some outcomes seem promising but there is indisputably room for improvements of source data and also processing and filtering.
Abstract: The aim of this work is to present a multi-objective optimization method to find maximum efficiency kinematics for a flapping wing unmanned aerial vehicle. We restrained our study to rectangular wings with the same profile along the span and to harmonic dihedral motion. It is assumed that the birdlike aerial vehicle (whose span and surface area were fixed respectively to 1m and 0.15m2) is in horizontal mechanically balanced motion at fixed speed. We used two flight physics models to describe the vehicle aerodynamic performances, namely DeLaurier-s model, which has been used in many studies dealing with flapping wings, and the model proposed by Dae-Kwan et al. Then, a constrained multi-objective optimization of the propulsive efficiency is performed using a recent evolutionary multi-objective algorithm called є-MOEA. Firstly, we show that feasible solutions (i.e. solutions that fulfil the imposed constraints) can be obtained using Dae-Kwan et al.-s model. Secondly, we highlight that a single objective optimization approach (weighted sum method for example) can also give optimal solutions as good as the multi-objective one which nevertheless offers the advantage of directly generating the set of the best trade-offs. Finally, we show that the DeLaurier-s model does not yield feasible solutions.
Abstract: Different types of aggregation operators such as the
ordered weighted quasi-arithmetic mean (Quasi-OWA) operator and
the normalized Hamming distance are studied. We introduce the use
of the OWA operator in generalized distances such as the quasiarithmetic
distance. We will call these new distance aggregation the
ordered weighted quasi-arithmetic distance (Quasi-OWAD) operator.
We develop a general overview of this type of generalization and
study some of their main properties such as the distinction between
descending and ascending orders. We also consider different families
of Quasi-OWAD operators such as the Minkowski ordered weighted
averaging distance (MOWAD) operator, the ordered weighted
averaging distance (OWAD) operator, the Euclidean ordered
weighted averaging distance (EOWAD) operator, the normalized
quasi-arithmetic distance, etc.
Abstract: This paper deals with infinite time horizon fuzzy Economic Order Quantity (EOQ) models for deteriorating items with
stock dependent demand rate and nonlinear holding costs by taking deterioration rate θ0 as a triangular fuzzy number (θ0 −δ 1, θ0, θ0 +δ 2), where 1 2 0 0
Abstract: This paper analysis the tourism development on the
Red Sea in Egypt (west bank) and the needed ongoing action toward
a sustainable approach. It addresses, at the first, the development's
evolution occurred in the coastal area, the environmental effects it
left, and how to minimize those impacts in the future. The second
main point is dealing with the most important issues that hinder the
achievement of sustainable tourism development on the Red Sea
coast and how we can overcome them in the future.
Abstract: When dealing with safety in structures, the connections between structural components play an important role. Robustness of a structure as a whole depends both on the load- bearing capacity of the structural component and on the structures capacity to resist total failure, even though a local failure occurs in a component or a connection between components. To avoid progressive collapse it is necessary to be able to carry out a design for connections. A connection may be executed with anchors to withstand local failure of the connection in structures built with prefabricated components. For the design of these anchors, a model is developed for connections in structures performed in prefabricated autoclaved aerated concrete components. The design model takes into account the effect of anchors placed close to the edge, which may result in splitting failure. Further the model is developed to consider the effect of reinforcement diameter and anchor depth. The model is analytical and theoretically derived assuming a static equilibrium stress distribution along the anchor. The theory is compared to laboratory test, including the relevant parameters and the model is refined and theoretically argued analyzing the observed test results. The method presented can be used to improve safety in structures or even optimize the design of the connections
Abstract: The management of the health-care wastes is one of
the most important problems in Istanbul, a city with more than 12
million inhabitants, as it is in most of the developing countries.
Negligence in appropriate treatment and final disposal of the healthcare
wastes can lead to adverse impacts to public health and to the
environment. This paper employs a fuzzy multi-criteria group
decision making approach, which is based on the principles of fusion
of fuzzy information, 2-tuple linguistic representation model, and
technique for order preference by similarity to ideal solution
(TOPSIS), to evaluate health-care waste (HCW) treatment
alternatives for Istanbul. The evaluation criteria are determined
employing nominal group technique (NGT), which is a method of
systematically developing a consensus of group opinion. The
employed method is apt to manage information assessed using multigranularity
linguistic information in a decision making problem with
multiple information sources. The decision making framework
employs ordered weighted averaging (OWA) operator that
encompasses several operators as the aggregation operator since it
can implement different aggregation rules by changing the order
weights. The aggregation process is based on the unification of
information by means of fuzzy sets on a basic linguistic term set
(BLTS). Then, the unified information is transformed into linguistic
2-tuples in a way to rectify the problem of loss information of other
fuzzy linguistic approaches.
Abstract: This paper deals with a nonlinear fractional differential equation with integral boundary condition of the following form: Dαt x(t) = f(t, x(t),Dβ t x(t)), t ∈ (0, 1), x(0) = 0, x(1) = 1 0 g(s)x(s)ds, where 1 < α ≤ 2, 0 < β < 1. Our results are based on the Schauder fixed point theorem and the Banach contraction principle.
Abstract: Operating a device at high power and high frequency
is a major problem because wall losses greatly reduce the efficiency
of the device. In the present communication, authors analytically
analyzed the dependence of ohmic/RF efficiency, the fraction of
output power with respect to the total power generated, of gyrotron
cavity structure on the conductivity of copper for the second
harmonic TE0,6 mode. This study shows a rapid fall in the RF
efficiency as the quality (conductivity) of copper degrades. Starting
with an RF efficiency near 40% at the conductivity of ideal copper
(5.8 x 107 S/m), the RF efficiency decreases (upto 8%) as the copper
quality degrades. Assuming conductivity half that of ideal copper the
RF efficiency as a function of diffractive quality factor, Qdiff, has
been studied. Here the RF efficiency decreases rapidly with
increasing diffractive Q. Ohmic wall losses as a function of
frequency for 460 GHz gyrotron cavity excited in TE0,6 mode has
also been analyzed. For 460 GHz cavity, the extracted power is
reduced to 32% of the generated power due to ohmic losses in the
walls of the cavity.
Abstract: In the upgrade process of enterprise information
systems, how to deal with and utilize those legacy systems affects the
efficiency of construction and development of the new system. We
propose an evaluation system, which comprehensively describes the
capacity of legacy information systems in five aspects. Then we
propose a practical legacy systems evaluation method. Base on the
evaluation result, we can determine the current state of legacy system
which was evaluated.