Abstract: The IFRS for Small and Medium-sized Entities
(SMEs) was issued in July 2009 and currently regulators are
considering various implementation strategies of this standard.
Romania is a member of the European Union since 2007, thus
accounting regulations were issued in order to ensure compliance
with the European Accounting Directives. As the European
Commission rejected recently the mandatory use of IFRS for SMEs,
regulatory bodies from the Member States have to decide if the
standard will affect or not the accounting practices of SMEs from
their countries. Recently IASB invited stakeholders to discuss the
revision of IFRS for SMEs. Empirical studies on the differences and
similarities between national standards and IFRS for SMEs could
inform decision makers on the actual level of convergence in
different countries. The purpose of this paper is to provide empirical
evidences on the convergence of the Romanian regulations with IFRS
for SMEs analyzing the results in the context of the last revisions
proposed to the EU Accounting Directives.
Abstract: The experiment was performed to study the
relationship between excreta viscosity and Nitrogen-corrected true
metabolisable energy quantities of soybean meals using conventional
addition method (CAM) in adult cockerels for 7 d: a 3-d preexperiment
and a 4-d experiment period. Results indicated that
differences between the excreta viscosity values were (P
Abstract: As the fossil fuels kept on depleting, intense research in developing hydrogen (H2) as the alternative fuel has been done to cater our tremendous demand for fuel. The potential of H2 as the ultimate clean fuel differs with the fossil fuel that releases significant amounts of carbon dioxide (CO2) into the surrounding and leads to the global warming. The experimental work was carried out to study the production of H2 from palm kernel shell steam gasification at different variables such as heating rate, steam to biomass ratio and adsorbent to biomass ratio. Maximum H2 composition which is 61% (volume basis) was obtained at heating rate of 100oCmin-1, steam/biomass of 2:1 ratio, and adsorbent/biomass of 1:1 ratio. The commercial adsorbent had been modified by utilizing the alcoholwater mixture. Characteristics of both adsorbents were investigated and it is concluded that flowability and floodability of modified CaO is significantly improved.
Abstract: A P0-matrix is a real square matrix all of whose principle minors are nonnegative. In this paper, we consider the class of P0-matrix. Our main aim is to determine which sign pattern matrices are admissible for this class of real matrices.
Abstract: SIP (Session Initiation Protocol), using HTML based
call control messaging which is quite simple and efficient, is being
replaced for VoIP networks recently. As for authentication and
authorization purposes there are many approaches and considerations
for securing SIP to eliminate forgery on the integrity of SIP
messages. On the other hand Elliptic Curve Cryptography has
significant advantages like smaller key sizes, faster computations on
behalf of other Public Key Cryptography (PKC) systems that obtain
data transmission more secure and efficient. In this work a new
approach is proposed for secure SIP authentication by using a public
key exchange mechanism using ECC. Total execution times and
memory requirements of proposed scheme have been improved in
comparison with non-elliptic approaches by adopting elliptic-based
key exchange mechanism.
Abstract: The compressive strength development through
polymerization process of alkaline solution and fly ash blended with Microwave Incinerated Rice Husk Ash (MIRHA) is described in this
paper. Three curing conditions, which are hot gunny curing, ambient
curing, and external humidity curing are investigated to obtain the suitable curing condition for cast in situ provision. Fly ash was
blended with MIRHA at 3%, 5%, and 7% to identify the effect of blended mixes to the compressive strength and microstructure
properties of geopolymer concrete. Compressive strength results
indicated an improvement in the strength development with external humidity curing concrete samples compared to hot gunny curing and
ambient curing. Blended mixes also presented better performance
than control mixes. Improvement of interfacial transition zone (ITZ)
and micro structure in external humidity concrete samples were also
identified compared to hot gunny and ambient curing.
Abstract: The research objective was to study the toxicity of silver nanoparticles in aquatic organisms. Three forms of free silver ion nanoparticles (Ag+), silver nano particles (nano-Ag0) and silver oxide nanoparticles (nano Ag2O) were examined for toxic effects with Chlorella sp. and Moina macrocopa. The results showed that the toxicity of three silver ion forms to both organisms was examined
Abstract: Wireless Sensor Networks can be used to monitor the
physical phenomenon in such areas where human approach is nearly
impossible. Hence the limited power supply is the major constraint of
the WSNs due to the use of non-rechargeable batteries in sensor
nodes. A lot of researches are going on to reduce the energy
consumption of sensor nodes. Energy map can be used with
clustering, data dissemination and routing techniques to reduce the
power consumption of WSNs. Energy map can also be used to know
which part of the network is going to fail in near future. In this paper,
Energy map is constructed using the prediction based approach.
Adaptive alpha GM(1,1) model is used as the prediction model.
GM(1,1) is being used worldwide in many applications for predicting
future values of time series using some past values due to its high
computational efficiency and accuracy.
Abstract: Low-density parity-check (LDPC) codes have been shown to deliver capacity approaching performance; however, problematic graphical structures (e.g. trapping sets) in the Tanner graph of some LDPC codes can cause high error floors in bit-error-ratio (BER) performance under conventional sum-product algorithm (SPA). This paper presents a serial concatenation scheme to avoid the trapping sets and to lower the error floors of LDPC code. The outer code in the proposed concatenation is the LDPC, and the inner code is a high rate array code. This approach applies an interactive hybrid process between the BCJR decoding for the array code and the SPA for the LDPC code together with bit-pinning and bit-flipping techniques. Margulis code of size (2640, 1320) has been used for the simulation and it has been shown that the proposed concatenation and decoding scheme can considerably improve the error floor performance with minimal rate loss.
Abstract: In this paper, propagation of cos-Gaussian beam in strongly nonlocal nonlinear media has been stimulated by using paraxial group transformation. At first, cos-Gaussian beam, nonlocal nonlinear media, critical power, transfer matrix, and paraxial group transformation are introduced. Then, the propagation of the cos-Gaussian beam in strongly nonlocal nonlinear media is simulated. Results show that beam propagation has periodic structure during self-focusing effect in this case. However, this simple method can be used for investigation of propagation of kinds of beams in ABCD optical media.
Abstract: The main purpose of this paper is to investigate a discrete time three–species food chain system with ratio dependence. By employing coincidence degree theory and analysis techniques, sufficient conditions for existence of periodic solutions are established.
Abstract: The seismic response of steel shear wall system considering nonlinearity effects using finite element method is investigated in this paper. The non-linear finite element analysis has potential as usable and reliable means for analyzing of civil structures with the availability of computer technology. In this research the large displacements and materially nonlinear behavior of shear wall is presented with developing of finite element code. A numerical model based on the finite element method for the seismic analysis of shear wall is presented with developing of finite element code in this research. To develop the finite element code, the standard Galerkin weighted residual formulation is used. Two-dimensional plane stress model and total Lagrangian formulation was carried out to present the shear wall response and the Newton-Raphson method is applied for the solution of nonlinear transient equations. The presented model in this paper can be developed for analysis of civil engineering structures with different material behavior and complicated geometry.
Abstract: In this paper we propose a novel approach for ascertaining human identity based on fusion of profile face and gait biometric cues The identification approach based on feature learning in PCA-LDA subspace, and classification using multivariate Bayesian classifiers allows significant improvement in recognition accuracy for low resolution surveillance video scenarios. The experimental evaluation of the proposed identification scheme on a publicly available database [2] showed that the fusion of face and gait cues in joint PCA-LDA space turns out to be a powerful method for capturing the inherent multimodality in walking gait patterns, and at the same time discriminating the person identity..
Abstract: Data Envelopment Analysis (DEA) is one of the most
widely used technique for evaluating the relative efficiency of a set
of homogeneous decision making units. Traditionally, it assumes that
input and output variables are known in advance, ignoring the critical
issue of data uncertainty. In this paper, we deal with the problem
of efficiency evaluation under uncertain conditions by adopting the
general framework of the stochastic programming. We assume that
output parameters are represented by discretely distributed random
variables and we propose two different models defined according to a
neutral and risk-averse perspective. The models have been validated
by considering a real case study concerning the evaluation of the
technical efficiency of a sample of individual firms operating in
the Italian leather manufacturing industry. Our findings show the
validity of the proposed approach as ex-ante evaluation technique
by providing the decision maker with useful insights depending on
his risk aversion degree.
Abstract: Studies have shown that the SnAgCu solder family has been widely used as a replacement for conventional Sn-Pb solders. An attractive approach is by introducing alloying additives (rare earth elements (RE), Zn, Co, Fe, Ni, Sb) into the SnAgCu solder, which helps in refining the microstructure also improving the mechanical and wetting properties of the solder. The present work focuses on the effect of additions of 0.5% Ce and Fe into Sn-3.0Ag-0.5Cu solder, in attempt to reduce the intermetallic compound (IMC) growth and reflow properties of the solder on Cu and Ni (P) surface finish, as well as effects thermal aging on the formation of intermetallic compound (IMC) on different surface finish. Excessive intermetallic compound growth may effect the interface and solder joint due to the brittle nature of the intermetallic compounds. Thus, by introducing alloying elements, IMC layer thickness can be decrease, resulting in better joint and solder reliability.
Abstract: Mixed-traffic (e.g., pedestrians, bicycles, and vehicles)
data at an intersection is one of the essential factors for intersection
design and traffic control. However, some data such as pedestrian
volume cannot be directly collected by common detectors (e.g.
inductive loop, sonar and microwave sensors). In this paper, a video
based detection algorithm is proposed for mixed-traffic data collection
at intersections using surveillance cameras. The algorithm is derived
from Gaussian Mixture Model (GMM), and uses a mergence time
adjustment scheme to improve the traditional algorithm. Real-world
video data were selected to test the algorithm. The results show that
the proposed algorithm has the faster processing speed and more
accuracy than the traditional algorithm. This indicates that the
improved algorithm can be applied to detect mixed-traffic at
signalized intersection, even when conflicts occur.
Abstract: Despite extensive study on wireless sensor network
security, defending internal attacks and finding abnormal behaviour
of the sensor are still difficult and unsolved task. The conventional
cryptographic technique does not give the robust security or detection
process to save the network from internal attacker that cause by
abnormal behavior. The insider attacker or abnormally behaved
sensor identificationand location detection framework using false
massage detection and Time difference of Arrival (TDoA) is
presented in this paper. It has been shown that the new framework
can efficiently identify and detect the insider attacker location so that
the attacker can be reprogrammed or subside from the network to
save from internal attack.
Abstract: The paper shows some ability to manage two-phase
flows arising from the use of unsteady effects. In one case, we
consider the condition of fragmentation of the interface between the
two components leads to the intensification of mixing. The problem
is solved when the temporal and linear scale are small for the
appearance of the developed mixing layer. Showing that exist such
conditions for unsteady flow velocity at the surface of the channel,
which will lead to the creation and fragmentation of vortices at Re
numbers of order unity. Also showing that the Re is not a criterion of
similarity for this type of flows, but we can introduce a criterion that
depends on both the Re, and the frequency splitting of the vortices. It
turned out that feature of this situation is that streamlines behave
stable, and if we analyze the behavior of the interface between the
components it satisfies all the properties of unstable flows. The other
problem we consider the behavior of solid impurities in the extensive
system of channels. Simulated unsteady periodic flow modeled
breaths. Consider the behavior of the particles along the trajectories.
It is shown that, depending on the mass and diameter of the particles,
they can be collected in a caustic on the channel walls, stop in a
certain place or fly back. Of interest is the distribution of particle
velocity in frequency. It turned out that by choosing a behavior of the
velocity field of the carrier gas can affect the trajectory of individual
particles including force them to fly back.
Abstract: Binder drainage test is widely used to set an upper
limit to the design binder content of porous asphalt. However, the
presence of high amount of fine particles in the drained binder may
affect the accuracy of the test result. This paper presents a study to
characterize the composition and particle size distribution of fine
particles accumulated in the drained binder. Fine aggregates and filler
in the drained binder were extracted using a suitable solvent. Then,
wet and dry sieve analysis was carried out to identify the actual
composition of the extracted fine aggregates and filler. From the
results, almost half of the drained binder consisted of fine aggregates
and this significantly affects the accuracy of the design binder content
of porous asphalt mix. This simple finding highlights the importance
of taking into account the presence of fine aggregates in the
calculation of drained binder.
Abstract: The objective of this research was to study the factors
related to the satisfaction of consumers who purchased a Toyota
SUV Fortuner. This paper was a survey data which collected 400
samples from 65 car dealerships. The survey was conducted mainly
in Bangkok, Thailand. The statistics utilized in this paper included
percentage, mean, standard deviation and Pearson Product-Moment.
The findings revealed that the majority of respondent were male with
an undergraduate degree, married and live together. The average
income of the respondents was between 20,001 - 30,000 baht. Most
of them worked for private companies. Most of them had a family
with the average of 4 members. The hypotheses testing revealed that
the factors of marketing mix in terms of product (ability, gas
mileage, and safety) were related to overall satisfaction at the
medium level. However, the findings also revealed that the factors of
marketing mix in terms of product (image), price, and promotion, and
service center were related to the overall satisfaction at the low level.