Abstract: During last decades is widely discussed the
international harmonization of financial reporting. This
harmonization is also affected by national tax systems in analyzed
countries. This paper provides some evidence on current national tax
systems in selected countries in Central and Eastern Europe. The
linkage of accounting profit as a tax base might decrease the
administrative burden for majority of SMEs, which are the most
important engine of each national economy.
Abstract: The aim of this paper is to examine factors related to system environment (namely, system quality and vendor support) that influences ERP implementation success in Iranian companies. Implementation success is identified using user satisfaction and organizational impact perspective. The study adopts the survey questionnaire approach to collect empirical data. The questionnaire was distributed to ERP users and a total of 384 responses were used for analysis. The results illustrated that both system quality and vendor support have significant effect on ERP implementation success. This implies that companies must ensure they source for the best available system and a vendor that is dependable, reliable and trustworthy.
Abstract: This study aims to conduct a preliminary investigation to determine the topic to be focused in developing Virtual Laboratory For Biology (VLab-Bio). Samples involved in answering the questionnaire are form five students (equivalent to A-Level) and biology teachers. Time and economical resources for the setting up and construction of scientific laboratories can be solved with the adaptation of virtual laboratories as an educational tool. Thus, it is hoped that the proposed virtual laboratory will help students to learn the abstract concepts in biology. Findings show that the difficult topic chosen is Cell Division and the learning objective to be focused in developing the virtual lab is “Describe the application of knowledge on mitosis in cloning".
Abstract: Avoidable unscheduled maintenance events and unnecessary
spare parts deliveries are mostly caused by an incorrect choice
of the underlying maintenance strategy. For a faster and more efficient
supply of spare parts for aircrafts of an airline we examine options for
improving the underlying logistics network integrated in an existing
aviation industry network. This paper presents a dynamic prediction
model as decision support for maintenance method selection considering
requirements of an entire flight network. The objective is
to guarantee a high supply of spare parts by an optimal interaction
of various network levels and thus to reduce unscheduled maintenance
events and minimize total costs. By using a prognostics-based
preventive maintenance strategy unscheduled component failures are
avoided for an increase in availability and reliability of the entire
system. The model is intended for use in an aviation company that
utilizes a structured planning process based on collected failures data
of components.
Abstract: e-mail has become an important means of electronic
communication but the viability of its usage is marred by Unsolicited
Bulk e-mail (UBE) messages. UBE consists of many types
like pornographic, virus infected and 'cry-for-help' messages as well
as fake and fraudulent offers for jobs, winnings and medicines. UBE
poses technical and socio-economic challenges to usage of e-mails.
To meet this challenge and combat this menace, we need to
understand UBE. Towards this end, the current paper presents a
content-based textual analysis of more than 2700 body enhancement
medicinal UBE. Technically, this is an application of Text Parsing
and Tokenization for an un-structured textual document and we
approach it using Bag Of Words (BOW) and Vector Space Document
Model techniques. We have attempted to identify the most
frequently occurring lexis in the UBE documents that advertise
various products for body enhancement. The analysis of such top
100 lexis is also presented. We exhibit the relationship between
occurrence of a word from the identified lexis-set in the given UBE
and the probability that the given UBE will be the one advertising for
fake medicinal product. To the best of our knowledge and survey of
related literature, this is the first formal attempt for identification of
most frequently occurring lexis in such UBE by its textual analysis.
Finally, this is a sincere attempt to bring about alertness against and
mitigate the threat of such luring but fake UBE.
Abstract: Bond Graph as a unified multidisciplinary tool is widely
used not only for dynamic modelling but also for Fault Detection and
Isolation because of its structural and causal proprieties. A binary
Fault Signature Matrix is systematically generated but to make the
final binary decision is not always feasible because of the problems
revealed by such method. The purpose of this paper is introducing a
methodology for the improvement of the classical binary method of
decision-making, so that the unknown and identical failure signatures
can be treated to improve the robustness. This approach consists of
associating the evaluated residuals and the components reliability data
to build a Hybrid Bayesian Network. This network is used in two
distinct inference procedures: one for the continuous part and the
other for the discrete part. The continuous nodes of the network are
the prior probabilities of the components failures, which are used by
the inference procedure on the discrete part to compute the posterior
probabilities of the failures. The developed methodology is applied
to a real steam generator pilot process.
Abstract: Eight heavy metals (Cu, Cr, Zn, Hg, Pb, Cd, Ni and As) were analyzed in sediment samples in the dry and wet seasons from November 2009 to October 2010 in West Port of Peninsular Malaysia. The heavy metal concentrations (mg/kg dry weight) were ranged from 23.4 to 98.3 for Zn, 22.3 to 80 for Pb, 7.4 to 27.6 Cu, 0.244 to 3.53 for Cd, 7.2 to 22.2 for Ni, 20.2 to 162 for As, 0.11 to 0.409 for Hg and 11.5 to 61.5 for Cr. Metals concentrations in dry season were higher than the rainy season except in cupper and chromium. Analysis of variance with Statistical Analysis System (SAS) shows that the mean concentration of metals in the two seasons (α level=0.05) are not significantly different which shows that the metals were held firmly in the matrix of sediment. Also there are significant differences between control point station with other stations. According to the Interim Sediment Quality guidelines (ISQG), the metal concentrations are moderately polluted, except in arsenic which shows the highest level of pollution.
Abstract: Legionella pneumophila is involved in more than 95%
cases of severe atypical pneumonia. Infection is mainly by
inhalation the indoor aerosols through the water-coolant systems.
Because some Legionella strains may be viable but not culturable,
therefore, Taq polymerase, DNA amplification and semi-nested-PCR
were carried out to detect Legionella-specific 16S-rDNA sequence.
For this purpose, 1.5 litter of water samples from 77 water-coolant
system were collected from four different hospitals, two nursing
homes and one student hostel in Kerman city of Iran, each in a brand
new plastic bottle during summer season of 2006 (from April to
August). The samples were filtered in the sterile condition through
the Millipore Membrane Filter. DNA was extracted from membrane
and used for PCR to detect Legionella spp. The PCR product was
then subjected to semi-nested PCR for detection of L. pneumophila.
Out of 77 water samples that were tested by PCR, 30 (39%) were
positive for most species of Legionella. However, L. pneumophila
was detected from 14 (18.2%) water samples by semi-nested PCR.
From the above results it can be concluded that water coolant
systems of different hospitals and nursing homes in Kerman city of
Iran are highly contaminated with L. pneumophila spp. and pose
serious concern. So, we recommend avoiding such type of coolant
system in the hospitals and nursing homes.
Abstract: This article presents a performance comparison of an
interior mounted permanent magnet synchronous generator (IPMSG)
with a synchronous reluctance generator (SynRG) with the same size
for a wind application. It is found that using the same geometrical
dimensions, a SynRG can convert 74 % of the power that an IPMSG
can convert, while it has 80% of the IPMSG weight. Moreover it is
found that the efficieny for the IMPSG is 99% at rated power
compared to 98.7% for the SynRG.
Abstract: Fuzzy Load forecasting plays a paramount role in the operation and management of power systems. Accurate estimation of future power demands for various lead times facilitates the task of generating power reliably and economically. The forecasting of future loads for a relatively large lead time (months to few years) is studied here (long term load forecasting). Among the various techniques used in forecasting load, artificial intelligence techniques provide greater accuracy to the forecasts as compared to conventional techniques. Fuzzy Logic, a very robust artificial intelligent technique, is described in this paper to forecast load on long term basis. The paper gives a general algorithm to forecast long term load. The algorithm is an Extension of Short term load forecasting method to Long term load forecasting and concentrates not only on the forecast values of load but also on the errors incorporated into the forecast. Hence, by correcting the errors in the forecast, forecasts with very high accuracy have been achieved. The algorithm, in the paper, is demonstrated with the help of data collected for residential sector (LT2 (a) type load: Domestic consumers). Load, is determined for three consecutive years (from April-06 to March-09) in order to demonstrate the efficiency of the algorithm and to forecast for the next two years (from April-09 to March-11).
Abstract: Measurements of capacitance C and dissipation
factor tand of the stator insulation system provide useful information
about internal defects within the insulation. The index k is defined as
the proportionality constant between the changes at high voltage of
capacitance DC and of the dissipation factor Dtand . DC and
Dtand values were highly correlated when small flat defects were
within the insulation and that correlation was lost in the presence of
large narrow defects like electrical treeing. The discrimination
between small and large defects is made resorting to partial discharge
PD phase angle analysis. For the validation of the results, C and tand
measurements were carried out in a 15MVA 4160V steam turbine
turbogenerator placed in a sugar mill. In addition, laboratory test
results obtained by other authors were analyzed jointly. In such
laboratory tests, model coil bars subjected to thermal cycling resulted
highly degraded and DC and Dtand values were not correlated. Thus,
the index k could not be calculated.
Abstract: The article touches upon questions of information security in Russian Economy. It covers theoretical bases of information security and causes of its development. The theory is proved by the analysis of business activities and the main tendencies of information security development. Perm region has been chosen as the bases for the analysis, being the fastestdeveloping region that uses methods of information security in managing it economy. As a result of the study the authors of the given article have formulated their own vision of the problem of information security in various branches of economy and stated prospects of information security development and its growing role in Russian economy
Abstract: The paper investigates the feasibility of constructing a software multi-agent based monitoring and classification system and utilizing it to provide an automated and accurate classification of end users developing applications in the spreadsheet domain. The agents function autonomously to provide continuous and periodic monitoring of excels spreadsheet workbooks. Resulting in, the development of the MultiAgent classification System (MACS) that is in compliance with the specifications of the Foundation for Intelligent Physical Agents (FIPA). However, different technologies have been brought together to build MACS. The strength of the system is the integration of the agent technology with the FIPA specifications together with other technologies that are Windows Communication Foundation (WCF) services, Service Oriented Architecture (SOA), and Oracle Data Mining (ODM). The Microsoft's .NET widows service based agents were utilized to develop the monitoring agents of MACS, the .NET WCF services together with SOA approach allowed the distribution and communication between agents over the WWW that is in order to satisfy the monitoring and classification of the multiple developer aspect. ODM was used to automate the classification phase of MACS.
Abstract: The study of non-equilibrium systems has attracted
increasing interest in recent years, mainly due to the lack of
theoretical frameworks, unlike their equilibrium counterparts.
Studying the steady state and/or simple systems is thus one of the
main interests. Hence in this work we have focused our attention on
the driven lattice gas model (DLG model) consisting of interacting
particles subject to an external field E. The dynamics of the system
are given by hopping of particles to nearby empty sites with rates
biased for jumps in the direction of E. Having used small two
dimensional systems of DLG model, the stochastic properties at nonequilibrium
steady state were analytically studied. To understand the
non-equilibrium phenomena, we have applied the analytic approach
via master equation to calculate probability function and analyze
violation of detailed balance in term of the fluctuation-dissipation
theorem. Monte Carlo simulations have been performed to validate
the analytic results.
Abstract: This paper aims to present knowledge management for solving economic problem and poverty in Thai community. A community in Thailand is studied as a case study for master plan or social and economic plan which derived form the research people conducted by themselves in their community. The result shows that community uses knowledge management in recording income and expense, analyzing their consumption, and then systematic planning of the production, distribution and consumption in the community. Besides, community enterprises, that people create as the by-products of master plan, can facilitate diverse economic activities which are able to reduce economic problem and poverty. The knowledge that people gain from solving their problem through building community enterprises are both tacit and explicit knowledge. Four styles of knowledge conversion: socialization,externalization, combination and internalization, are used. Besides, knowledge sharing inside the organization, between organizations and its environment are found. Keywordsknowledge management, community enterprise, Thailand.
Abstract: In built-up structures, one of the effective ways of
dissipating unwanted vibration is to exploit the occurrence of slip at
the interfaces of structural laminates. The present work focuses on
the dynamic analysis of welded structures. A mathematical
formulation has been developed for the mechanism of slip damping
in layered and welded mild steel beams with unequal thickness
subjected to both periodic and non-periodic forces. It is observed that
a number of vital parameters such as; thickness ratio, pressure
distribution characteristics, relative slip and kinematic co-efficient of
friction at the interfaces, nature of exciting forces, length and
thickness of the beam specimen govern the damping characteristics of
these structures. Experimental verification has been carried out to
validate the analysis and study the effect of these parameters. The
developed damping model for the structure is found to be in fairly
good agreement with the measured data. Finally, the results of the
analysis are discussed and rationalized.
Abstract: The purpose of this study is to research on thoughts transmitted from virtual fitting-room and to deduce discussion in an auxiliary narrative way. The research structure is based on 3D virtual fitting-room as the research subject. Initially, we will discuss the principles of narrate study, User Demand and so on by using a narrative design pattern to transmit their objective indications of “people-situation-reason-object", etc, and then to analyze the virtual fitting-room examples that are able to provide a new thinking for designers who engaged in clothing related industry – which comes in “story telling" and “user-centered design" forms. Clothing designs are not just to cover up the body to keep warm but to draw closer to people-s demand physiologically and psychologically through interactive designs so as to achieve cognition between people and environment. In the “outside" goal of clothing-s functional designs, we use tribal group-s behavior characteristics to “transform" the existing personal cultural stories, and “reform" them to design appropriate interactive products. Synthesizing the above matters, apart from being able to regard “narrate" as a kind of functional thinking process, we are also able to regard it as a kind of choice, arrangement and an activity of story expression, allowing interactive design-s spirit, product characteristics and experience ideas be transmitted to target tribal group in a visual image performance method. It is a far more confident and innovative attempt, and meanwhile, able to achieve entertainment, joyful and so forth fundamental interactive transmissions. Therefore, this study takes “user-centered design" thinking as a basis to establish a set of clothing designs with interactive experience patterns and to assist designers to examine the five sensual feeling of interactive demands in order to initiate a new value in textile industry.
Abstract: In the last decade digital watermarking procedures have
become increasingly applied to implement the copyright protection
of multimedia digital contents distributed on the Internet. To this
end, it is worth noting that a lot of watermarking procedures
for images and videos proposed in literature are based on spread
spectrum techniques. However, some scepticism about the robustness
and security of such watermarking procedures has arisen because
of some documented attacks which claim to render the inserted
watermarks undetectable. On the other hand, web content providers
wish to exploit watermarking procedures characterized by flexible and
efficient implementations and which can be easily integrated in their
existing web services frameworks or platforms. This paper presents
how a simple spread spectrum watermarking procedure for MPEG-2
videos can be modified to be exploited in web contexts. To this end,
the proposed procedure has been made secure and robust against some
well-known and dangerous attacks. Furthermore, its basic scheme
has been optimized by making the insertion procedure adaptive with
respect to the terminals used to open the videos and the network transactions
carried out to deliver them to buyers. Finally, two different
implementations of the procedure have been developed: the former
is a high performance parallel implementation, whereas the latter is
a portable Java and XML based implementation. Thus, the paper
demonstrates that a simple spread spectrum watermarking procedure,
with limited and appropriate modifications to the embedding scheme,
can still represent a valid alternative to many other well-known and
more recent watermarking procedures proposed in literature.
Abstract: The aim of this study was to extract sugar from
sugarcane using high electric field pulse (HELP) as a non-thermal cell permeabilization method. The result of this study showed that it
is possible to permeablize sugar cane cells using HELP at very short times (less than 10 sec.) and at room temperature. Increasing the field strength (from 0.5kV/cm to 2kV/cm) and pulse number (1 to 12) led to increasing the permeabilization of sugar cane cells. The energy
consumption during HELP treatment of sugar cane (2.4 kJ/kg) was about 100 times less compared to thermal cell disintegration at 85
Abstract: This study focuses on an evaluation of Hokkaido which
is the northernmost and largest prefecture by surface area in Japan and
particularly on two points: the rivalry between all kinds of land use
such as urban land and agricultural and forestry land in various cities
and their surrounding areas and the possibilities for forestry biomass in
areas other than those mentioned above and grasps which areas require
examination of the nature of land use control and guidance through
conducting land use analysis at the district level using GIS
(Geographic Information Systems). The results of analysis in this
study demonstrated that it is essential to divide the whole of Hokkaido
into two areas: those within delineated city planning areas and those
outside of delineated city planning areas and to conduct an evaluation
of each land use control.
In delineated urban areas, particularly urban areas, it is essential to
re-examine land use from the point of view of compact cities or smart
cities along with conducting an evaluation of land use control that
focuses on issues of rivalry between all kinds of land use such as urban
land and agricultural and forestry land. In areas outside of delineated
urban areas, it is desirable to aim to build a specific community
recycling range based on forest biomass utilization by conducting an
evaluation of land use control concerning the possibilities for forest
biomass focusing particularly on forests within and outside of city
planning areas.