Abstract: The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.
Abstract: Interaction effects of xanthan gum (XG), carboxymethyl
cellulose (CMC), and locust bean gum (LBG) on the flow properties
of oil-in-water emulsions were investigated by a mixture design
experiment. Blends of XG, CMC and LBG were prepared according
to an augmented simplex-centroid mixture design (10 points) and used
at 0.5% (wt/wt) in the emulsion formulations. An appropriate
mathematical model was fitted to express each response as a function
of the proportions of the blend components that are able to
empirically predict the response to any blend of combination of the
components. The synergistic interaction effect of the ternary
XG:CMC:LBG blends at approximately 33-67% XG levels was
shown to be much stronger than that of the binary XG:LBG blend at
50% XG level (p < 0.05). Nevertheless, an antagonistic interaction
effect became significant as CMC level in blends was more than 33%
(p < 0.05). Yield stress and apparent viscosity (at 10 s-1) responses
were successfully fitted with a special quartic model while flow
behaviour index and consistency coefficient were fitted with a full
quartic model (R2
adjusted ≥ 0.90). This study found that a mixture
design approach could serve as a valuable tool in better elucidating
and predicting the interaction effects beyond the conventional twocomponent
blends.
Abstract: Motion capturing technology has been used for quite a
while and several research has been done within this area. Nevertheless,
we discovered open issues within current motion capturing
environments. In this paper we provide a state-of-the-art overview of
the addressed research areas and show issues with current motion
capturing environments. Observations, interviews and questionnaires
have been used to reveal the challenges actors are currently facing in
a motion capturing environment. Furthermore, the idea to create a
more immersive motion capturing environment to improve the acting
performances and motion capturing outcomes as a potential solution
is introduced. It is hereby the goal to explain the found open issues
and the developed ideas which shall serve for further research as a
basis. Moreover, a methodology to address the interaction and
systems design issues is proposed. A future outcome could be that
motion capture actors are able to perform more naturally, especially
if using a non-body-worn solution.
Abstract: Rapid growth of distance learning resulted in
importance to conduct research on students- satisfaction with distance
learning because differences in students- satisfaction might influence
educational opportunities for learning in a relevant Web-based
environment. In line with this, this paper deals with satisfaction of
students with distance module at Faculty of organizational sciences
(FOS) in Serbia as well as some factors affecting differences in their
satisfaction . We have conducted a research on a population of 68
first-year students of distance learning studies at FOS. Using
statistical techniques, we have found out that there is no significant
difference in students- satisfaction with distance learning module
between men and women. In the same way, we also concluded that
there is a difference in satisfaction with distance learning module
regarding to student-s perception of opportunity to gain knowledge as
the classic students.
Abstract: When the results of the total element concentrations using USEPA method 3051A are compared to the sequential extraction analyses (i.e. the sum of fractions BCR1, BCR2 and BRC3), it can be calculated that the recovery values of elements varied between 56.8-% and 69.4-% in the bottom ash, and between 11.3-% and 70.9-% in the fly ash. This indicates that most of the elements in the ashes do not occur as readily soluble forms.
Abstract: Cloud computing is becoming more and more matured over the last few years and consequently the demands for better cloud services is increasing rapidly. One of the research topics to improve cloud services is the desktop computing in virtualized environment. This paper aims at the development of an adaptive virtual desktop service in cloud computing platform based on our previous research on the virtualization technology. We implement cloud virtual desktop and application software streaming technology that make it possible for providing Virtual Desktop as a Service (VDaaS). Given the development of remote desktop virtualization, it allows shifting the user’s desktop from the traditional PC environment to the cloud-enabled environment, which is stored on a remote virtual machine rather than locally. This proposed effort has the potential to positively provide an efficient, resilience and elastic environment for online cloud service. Users no longer need to burden the platform maintenances and drastically reduces the overall cost of hardware and software licenses. Moreover, this flexible remote desktop service represents the next significant step to the mobile workplace, and it lets users access their desktop environments from virtually anywhere.
Abstract: In this paper the problem of face recognition under variable illumination conditions is considered. Most of the works in the literature exhibit good performance under strictly controlled acquisition conditions, but the performance drastically drop when changes in pose and illumination occur, so that recently number of approaches have been proposed to deal with such variability. The aim of this work is to introduce an efficient local appearance feature extraction method based steerable pyramid (SP) for face recognition. Local information is extracted from SP sub-bands using LBP(Local binary Pattern). The underlying statistics allow us to reduce the required amount of data to be stored. The experiments carried out on different face databases confirm the effectiveness of the proposed approach.
Abstract: This paper describes a practical approach to design
and develop a hybrid learning with acceleration feedback control
(HLC) scheme for input tracking and end-point vibration suppression
of flexible manipulator systems. Initially, a collocated proportionalderivative
(PD) control scheme using hub-angle and hub-velocity
feedback is developed for control of rigid-body motion of the system.
This is then extended to incorporate a further hybrid control scheme
of the collocated PD control and iterative learning control with
acceleration feedback using genetic algorithms (GAs) to optimize the
learning parameters. Experimental results of the response of the
manipulator with the control schemes are presented in the time and
frequency domains. The performance of the HLC is assessed in terms
of input tracking, level of vibration reduction at resonance modes and
robustness with various payloads.
Abstract: The present paper deals with the analysis and development of noise-reduction transformer that has a filter function for conductive noise transmission. Two types of prototype noise-reduction transformers with two different output voltages are proposed. To determine an optimum design for the noise-reduction transformer, noise attenuation characteristics are discussed based on the experiments and the equivalent circuit analysis. The analysis gives a relation between the circuit parameters and the noise attenuation. High performance step-down noise-reduction transformer for direct power supply to electronics equipment is developed. The input voltage of the transformer is 100 V and the output voltage is 5 V. Frequency characteristics of noise attenuation are discussed, and prevention of pulse noise transmission is demonstrated. Normal mode noise attenuation of this transformer is –80 dB, and common mode exceeds –90 dB. The step-down noise-reduction transformer eliminates pulse noise efficiently.
Abstract: Implicit equations play a crucial role in Engineering.
Based on this importance, several techniques have been applied to
solve this particular class of equations. When it comes to practical
applications, in general, iterative procedures are taken into account.
On the other hand, with the improvement of computers, other
numerical methods have been developed to provide a more
straightforward methodology of solution. Analytical exact approaches
seem to have been continuously neglected due to the difficulty
inherent in their application; notwithstanding, they are indispensable
to validate numerical routines. Lagrange-s Inversion Theorem is a
simple mathematical tool which has proved to be widely applicable to
engineering problems. In short, it provides the solution to implicit
equations by means of an infinite series. To show the validity of this
method, the tree-parameter infiltration equation is, for the first time,
analytically and exactly solved. After manipulating these series,
closed-form solutions are presented as H-functions.
Abstract: Typhoon Morakot hit Taiwan in 2009 and caused
severe damages. The government employs a compulsory relocation
strategy for post-disaster reconstruction. This study analyzes the
impact of this strategy on community solidarity. It employs a multiple
approach for data collection, including semi-structural interview,
secondary data, and documentation. The results indicate that the
government-s strategy for distributing housing has led to conflicts
within the communities. In addition, the relocating process has
stimulated tensions between victims of the disaster and those residents
whose lands were chosen to be new sites for relocation. The
government-s strategy of “collective relocation" also worsened
community integration. In addition, the fact that a permanent housing
community may accommodate people from different places also posts
challenge for the development of new inter-personal relations in the
communities. This study concludes by emphasizing the importance of
bringing social, economic and cultural aspects into consideration for
post-disaster relocation..
Abstract: This paper presents the vibrations suppression of a thermoelastic beam subject to sudden heat input by a distributed piezoelectric actuators. An optimization problem is formulated as the minimization of a quadratic functional in terms of displacement and velocity at a given time and with the least control effort. The solution method is based on a combination of modal expansion and variational approaches. The modal expansion approach is used to convert the optimal control of distributed parameter system into the optimal control of lumped parameter system. By utilizing the variational approach, an explicit optimal control law is derived and the determination of the corresponding displacement and velocity is reduced to solving a set of ordinary differential equations.
Abstract: We developed an effective microfluidic device for photoreactions with low reflectance and good heat conductance. The performance of this microfluidic device was tested by carrying out a photoreactive synthesis of benzopinacol and acetone from benzophenone and 2-propanol. The yield reached 36% with an irradiation time of 469.2 s and was improved by more than 30% when compared to the values obtained by the batch method. Therefore, the microfluidic device was found to be effective for improving the yields of photoreactions.
Abstract: The innovation performance of nations has been
repeatedly measured in the literature. We argue that while the
literature offers many suggestions, their theoretical foundation is
often weak and the underlying assumptions are rarely discussed. In
this paper, we systematize various mechanisms by which spatial units
influence nation and firms' innovation activities. On the basis of this,
common innovation performance measures and analyses are
discussed and evaluated. It is concluded that there is no general best
way of measuring the innovation performance of spatial units. In
fact, the most interesting insights can be obtained using a multitude
of different approaches at the same time.
Abstract: Facial recognition and expression analysis is rapidly
becoming an area of intense interest in computer science and humancomputer
interaction design communities. The most expressive way
humans display emotions is through facial expressions. In this paper
skin and non-skin pixels were separated. Face regions were extracted
from the detected skin regions. Facial expressions are analyzed from
facial images by applying Gabor wavelet transform (GWT) and
Discrete Cosine Transform (DCT) on face images. Radial Basis
Function (RBF) Network is used to identify the person and to classify
the facial expressions. Our method reliably works even with faces,
which carry heavy expressions.
Abstract: The aim of this paper is to rank the impact of Object
Oriented(OO) metrics in fault prediction modeling using Artificial
Neural Networks(ANNs). Past studies on empirical validation of
object oriented metrics as fault predictors using ANNs have focused
on the predictive quality of neural networks versus standard
statistical techniques. In this empirical study we turn our attention to
the capability of ANNs in ranking the impact of these explanatory
metrics on fault proneness. In ANNs data analysis approach, there is
no clear method of ranking the impact of individual metrics. Five
ANN based techniques are studied which rank object oriented
metrics in predicting fault proneness of classes. These techniques are
i) overall connection weights method ii) Garson-s method iii) The
partial derivatives methods iv) The Input Perturb method v) the
classical stepwise methods. We develop and evaluate different
prediction models based on the ranking of the metrics by the
individual techniques. The models based on overall connection
weights and partial derivatives methods have been found to be most
accurate.
Abstract: We demonstrate a nonfaradaic electrochemical impedance spectroscopy measurement of biochemically modified gold plated electrodes using a two-electrode system. The absence of any redox indicator in the impedance measurements provide more precise and accurate characterization of the measured bioanalyte at molecular resolution. An equivalent electrical circuit of the electrodeelectrolyte interface was deduced from the observed impedance data of saline solution at low and high concentrations. The detection of biomolecular interactions was fundamentally correlated to electrical double-layer variation at modified interface. The investigations were done using 20mer deoxyribonucleic acid (DNA) strands without any label. Surface modification was performed by creating mixed monolayer of the thiol-modified single-stranded DNA and a spacer thiol (mercaptohexanol) by a two-step self-assembly method. The results clearly distinguish between the noncomplementary and complementary hybridization of DNA, at low frequency region below several hundreds Hertz.
Abstract: The class of geometric deformable models, so-called
level sets, has brought tremendous impact to medical imagery. In
this paper we present yet another application of level sets to medical
imaging. The method we give here will in a way modify the speed
term in the standard level sets equation of motion. To do so we
build a potential based on the distance and the gradient of the
image we study. In turn the potential gives rise to the force field:
F~F(x, y) = P
∀(p,q)∈I
((x, y) - (p, q)) |ÔêçI(p,q)|
|(x,y)-(p,q)|
2 . The direction
and intensity of the force field at each point will determine the
direction of the contour-s evolution. The images we used to test
our method were produced by the Univesit'e de Sherbrooke-s PET
scanners.
Abstract: In this work, we study the impact of dynamically
changing link slowdowns on the stability properties of packetswitched
networks under the Adversarial Queueing Theory
framework. Especially, we consider the Adversarial, Quasi-Static
Slowdown Queueing Theory model, where each link slowdown may
take on values in the two-valued set of integers {1, D} with D > 1
which remain fixed for a long time, under a (w, ¤ü)-adversary. In this
framework, we present an innovative systematic construction for the
estimation of adversarial injection rate lower bounds, which, if
exceeded, cause instability in networks that use the LIS (Longest-in-
System) protocol for contention-resolution. In addition, we show that
a network that uses the LIS protocol for contention-resolution may
result in dropping its instability bound at injection rates ¤ü > 0 when
the network size and the high slowdown D take large values. This is
the best ever known instability lower bound for LIS networks.
Abstract: The private theme parks are gradually surpassing
public-owned scenic areas after many years of development and have
become a mainstream choice for domestic tourists. Previous studies
show that visitors from different backgrounds differ in consumer
behavior and satisfaction factors. An understanding of visitor
satisfaction is therefore of extreme importance to operators of
privately-owned theme parks. Importance-Performance Analysis (IPA)
is used to measure consumer's potential satisfaction with services and
has become a widely used management tool for strength and weakness
analysis for brands, products, services and point of sales. As IPA has
so far not been used to evaluate the visitor satisfaction with
privately-owned theme parks, in this study the IPA method is used to
analyze visitor satisfaction with Janfusun Fancyworld (one of the most
popular private theme parks in Taiwan) and to rank visitor focus and
satisfaction on/in theme park facilities and services. Results of the
analysis provide private theme park operators with an understanding
of user or consumer demands as well as an assessment of the quality of
services currently offered.