Abstract: Although agriculture is an important part of the world
economy, accounting in agriculture still has many shortcomings. The
adoption of IAS 41 “Agriculture” has tried to improve this situation
and increase the comparability of financial statements of entities in
the agricultural sector. Although controversial, IAS 41 is the first
step of a consistent transition to fair value assessment in the
agricultural sector. The objective of our work is the analysis of IAS
41 and current accounting agricultural situation in Romania.
Accounting regulations in Romania are in accordance with European
directives and, in many respects, converged with IFRS referential.
Provisions of IAS 41, however, are not reflected directly in
Romanian regulations. With the increase of forest land transactions,
it is expected that recognition and measurement of biological assets
under IAS 41 to become a necessity.
Abstract: Heat source addition to the axisymmetric supersonic
inlet may improve the performance parameters, which will increase
the inlet efficiency. In this investigation the heat has been added to
the flow field at some distance ahead of an axisymmetric inlet by
adding an imaginary thermal source upstream of cowl lip. The effect
of heat addition on the drag coefficient, mass flow rate and the
overall efficiency of the inlet have been investigated. The results
show that heat addition causes flow separation, hence to prevent this
phenomena, roughness has been added on the spike surface.
However, heat addition reduces the drag coefficient and the inlet
mass flow rate considerably. Furthermore, the effects of position,
size, and shape on the inlet performance were studied. It is found that
the thermal source deflects the flow streamlines. By improper
location of the thermal source, the optimum condition has been
obtained. For the optimum condition, the drag coefficient is
considerably reduced and the inlet mass flow rate and its efficiency
have been increased slightly. The optimum shape of the heat source
is obtained too.
Abstract: Teaching and learning about sustainability is a pedagogical endeavour with various innate difficulties and increased demands. Higher education has a dual role to play in addressing this challenge: to identify and explore innovative approaches and tools for addressing the complex and value-laden nature of sustainability in more meaningful ways, and to help teachers to integrate these approaches into their practice through appropriate professional development programs. The study reported here was designed and carried out within the context of a Masters course in Environmental Education. Eight teachers were collaboratively engaged in reconstructing a digital game microworld which was deliberately designed by the researchers to be questioned and evoke critical discussion on the idea of ‘sustainable city’. The study was based on the design-based research method. The findings indicate that the teachers’ involvement in processes of co-constructing the microworld initiated discussion and reflection upon the concepts of sustainability and sustainable lifestyles.
Abstract: The aim of this study is to emphasize the opportunities in space design under the aspect of HCI as performance areas. HCI is a multidisciplinary approach that could be identified in many different areas. The aesthetical reflections of HCI by virtual reality in space design are the high-tech solutions of the new innovations as computational facilities by artistic features. The method of this paper is to identify the subject in 3 main parts. In the first part a general approach and definition of interactivity on the basis of space design; in the second part the concept of multimedia interactive theater by some chosen samples from the world and interactive design aspects; in the third part the samples from Turkey will be identified by stage designing principles. In the results it could be declared that the multimedia database is the virtual approach of theatre stage designing regarding interactive means by computational facilities according to aesthetical aspects. HCI is mostly identified in theatre stages as computational intelligence under the affect of interactivity.
Abstract: Insect pests are the major source of crop
damage, yield and quality reduction in Pakistan and else
where in the world. Cotton crop is the most hit crop in
Pakistan followed by rice and the second most important
foreign exchange earning crop. A wide variety of staple,
horticultural and cash crops grown, reflect serious problems of
many types of insect pests. To overcome the insect pest
problem, pesticide use in Pakistan has increased substantially
which has now been further intensified. Pesticides worth more
than billions of rupees are imported every year. This paper
reviews the over all pesticide use in Pakistan in relation to
pesticide prices, support price of cotton and rice, pesticide use
in different provinces of Pakistan on different crops and their
impact on crop productivity. The environmental pollution
caused by the use of pesticides, contamination of soil and
water resources and the danger associated with the disposal of
their empty containers is also discussed in detail.
Abstract: Future astronomical projects on large space x-ray
imaging telescopes require novel substrates and technologies for the
construction of their reflecting mirrors. The mirrors must be
lightweight and precisely shaped to achieve large collecting area with
high angular resolution. The new materials and technologies must be
cost-effective. Currently, the most promising materials are glass or
silicon foils. We focused on precise shaping these foils by thermal
forming process. We studied free and forced slumping in the
temperature region of hot plastic deformation and compared the
shapes obtained by the different slumping processes. We measured
the shapes and the surface quality of the foils. In the experiments, we
varied both heat-treatment temperature and time following our
experiment design. The obtained data and relations we can use for
modeling and optimizing the thermal forming procedure.
Abstract: This paper aims to address the new trend of social
commerce as electronic commerce leverages Web 2.0 technologies
and online social media. The infusions of new technologies on the
World Wide Web connect users in their homes and workplaces,
thus transforming social formations and business transactions. An
in-depth study of the growth and success of a social commerce site,
Facebook was conducted. The investigation is finalized with a triad
relational model which reflects socioeconomic life in the Internet
today. The following three concepts work jointly to form a global
community that has already started to take the place of traditional
commerce and socialization: Web 2.0 technology, E-commerce,
and online social media. A discussion of the research findings
indicates that social commerce networks are sustainable because of
the various incentives given to users as they collaborate with others
regardless of their identity and location. The focus of this article is
to increase understanding on quickly developing Web 2.0 based
social media and their subsequent effects on the emerging social
commerce.
Abstract: When cars are released from the factory, strut noises are very small and therefore it is difficult to perceive them. As the use time and travel distance increase, however, strut noises get larger so as to cause users much uneasiness. The noises generated at the field include engine noises and flow noises and therefore it is difficult to clearly discern the noises generated from struts. This study developed a test method which can reproduce field strut noises in the lab. Using the newly developed noise evaluation test, this study analyzed the effects that insulator performance degradation and failure can have on car noises. The study also confirmed that the insulator durability test by the simple back-and-forth motion cannot completely reflect the state of the parts failure in the field. Based on this, the study also confirmed that field noises can be reproduced through a durability test that considers heat aging.
Abstract: Aspect of visual perception occupies a central position
in shaping the physical structure of a city. This paper discusses the
visual characteristics of utopian cities and their impact on the shaping
of real urban structures. Utopian examples of cities will not be
discussed in terms of social and sociological conditions, but rather
the emphasis is on urban utopias and ideal cities that have achieved
or have had potential impact on the shape of the physical structure of
Nikšić. It is a Renaissance-Baroque period with a touch of classicism.
The paper’s emphasis is on the physical dimension, not excluding the
importance of social equilibrium, studies of which are dating back to
Aristotle, Plato, Thomas More, Robert Owen, Tommaso Campanella
and others. The emphasis is on urban utopias and their impact on the
development of sustainable physical structure of a real city in the
context of visual perception. In the case of Nikšić, this paper
identifies the common features of a real city and a utopian city, as
well as criteria for sustainable urban development in the context of
visual achievement.
Abstract: This paper discusses coordinated reactive power -
voltage (Q-V) control in a multi machine steam power plant. The
drawbacks of manual Q-V control are briefly listed, and the design
requirements for coordinated Q-V controller are specified.
Theoretical background and mathematical model of the new
controller are presented next followed by validation of developed
Matlab/Simulink model through comparison with recorded
responses in real steam power plant and description of practical
realisation of the controller. Finally, the performance of
commissioned controller is illustrated on several examples of
coordinated Q-V control in real steam power plant and compared
with manual control.
Abstract: The purpose of this paper is to describe the process of
setting up a learning community within an elementary school in
Ontario, Canada. The description is provided through reflection and
examination of field notes taken during the yearlong training and
implementation process. Specifically the impact of teachers- capacity
on the creation of a learning community was of interest. This paper is
intended to inform and add to the debate around the tensions that
exist in implementing a bottom-up professional development model
like the learning community in a top-down organizational structure.
My reflections of the process illustrate that implementation of the
learning community professional development model may be
difficult and yet transformative in the professional lives of the
teachers, students, and administration involved in the change process.
I conclude by suggesting the need for a new model of professional
development that requires a transformative shift in power dynamics
and a shift in the view of what constitutes effective professional
learning.
Abstract: High strength concrete (HSC) provides high strength
but lower ductility than normal strength concrete. This low ductility
limits the benefit of using HSC in building safe structures. On the
other hand, when designing reinforced concrete beams, designers
have to limit the amount of tensile reinforcement to prevent the
brittle failure of concrete. Therefore the full potential of the use of
steel reinforcement can not be achieved. This paper presents the idea
of confining concrete in the compression zone so that the HSC will
be in a state of triaxial compression, which leads to improvements in
strength and ductility. Five beams made of HSC were cast and tested.
The cross section of the beams was 200×300 mm, with a length of 4
m and a clear span of 3.6 m subjected to four-point loading, with
emphasis placed on the midspan deflection. The first beam served as
a reference beam. The remaining beams had different tensile
reinforcement and the confinement shapes were changed to gauge
their effectiveness in improving the strength and ductility of the
beams. The compressive strength of the concrete was 85 MPa and the
tensile strength of the steel was 500 MPa and for the stirrups and
helixes was 250 MPa. Results of testing the five beams proved that
placing helixes with different diameters as a variable parameter in the
compression zone of reinforced concrete beams improve their
strength and ductility.
Abstract: This article concerns with the accessibility of Business
process modelling tools (BPMo tools) and business process
modelling languages (BPMo languages). Therefore the reader will be
introduced to business process management and the authors'
motivation behind this inquiry. Afterwards, the paper will reflect
problems when applying inaccessible BPMo tools. To illustrate these
problems the authors distinguish between two different categories of
issues and provide practical examples. Finally the article will present
three approaches to improve the accessibility of BPMo tools and
BPMo languages.
Abstract: The report focuses on such an important indicator of the nature and direction of development of ethnic and cultural processes in the Republic of Kazakhstan, as ethno linguistic situation. It is shown that, in essence, on the one hand, expresses the degree of the actual propagation and the level of use of the languages of the various ethnic communities. On the other hand, reflects the important patterns, trends and prospects of ethno-cultural and ethnodemographic processes in the Republic. It is important to note that the ethno linguistic situation in different regions of Kazakhstan, due to its more dynamic and much more difficult to demonstrate a much greater variety of options when compared with the ethnic situation in the country. For the two major ethnic groups of the republic – Kazakh and Russian language ethno differentiating retains its value, while for the other ethnic groups observed decline in the importance of this indicator. As you know, the language of international communication in the country is Russian. As the censuses of population, the Russian language in many areas of Northern, Central and Eastern Kazakhstan becomes a means of ethno linguistic development for most of the non-Russian population. This is most clearly illustrated by the Germans, and the Slavic ethnic groups. In this case, the Russian language is not just a means of international communication for a number of ethnic groups, and ethnic groups, it becomes a factor of ethnic self-expression. The value of the Kazakh language as their mother tongue for the other groups of the population is small. More clearly it can be traced only to the Turkic-speaking population of the republic – Uzbeks, Uighurs, Tatars, Turks, etc. The state Kazakh language is a means of international communication in the Western and Southern Kazakhstan, with a predominance of the Kazakh population. The report shows that the most important factor in the development of ethno-linguistic and ethno-cultural processes is bilingualism. Comparative analysis of materials census shows, first, on the increase of the proportion of bilingual population among Kazakhs and Russian, and second, to reduce the proportion of bilingual population of other ethnic groups living in Kazakhstan, and third, a higher proportion bilingual population among residents than rural residents, regardless of their ethnicity. Bilingualism is mainly of a "national Kazakh", "national Russian" or "Kazakh-national" or "Russian-national" character. The President N.A. Nazarbayev said that the Kazakh language is the most important factor in the consolidation of the people of Kazakhstan. He therefore called on government and other state and local representative bodies fully develop the state language, to create all the necessary organizational, material and technical conditions for free and open learning the state language by all citizens of the Republic of Kazakhstan.
Abstract: Via a large scale cross-sectional study among Japanese white color workers, the authors aimed to elucidate: (1) the distributions of Sense of Coherence (SOC), which reflect stress coping abilities, (2) the distributions of Life experience; (3) and the association between SOC and Life experience. Anonymous self-administered questionnaires were sent to 15,891 in 2001 and 21,922 in 2011 employees at educational and research institutions in Tsukuba Research Park City. A total of 5,868 (36.9%) and 9,528 (43.5%) respectively workers completed and returned the questionnaire; 5,715 and 9,515 respectively workers without missing data were analyzed. SOC scale scores differed by gender, age, and other demographic features in both study years. Among the life experiences, workers who have got over parenting or management position were higher SOC scale scores adjusted by gender and age. The life experiences that workers have got over could develop their stronger SOC in their life course.
Abstract: Experimental study on the influence of fibre content
on crack behaviour and propagation in synthetic-fibre reinforced
beams has been reported in this paper. The tensile behaviour of
metallic fibre concrete is evaluated in terms of residual flexural
tensile strength values determined from the load-crack mouth
opening displacement curve or load-deflection curve obtained by
applying a centre-point load on a simply supported notched prism.
The results achieved demonstrate that an increase in fibre content has
an almost negligible effect on compressive and tensile splitting
properties, causes a marginal increment in flexural tensile strength
and increasesthe Re3 value.
Abstract: The approaches to make an agent generate intelligent actions in the AI field might be roughly categorized into two ways–the classical planning and situated action system. It is well known that each system have its own strength and weakness. However, each system also has its own application field. In particular, most of situated action systems do not directly deal with the logical problem. This paper first briefly mentions the novel action generator to situatedly extract a set of actions, which is likely to help to achieve the goal at the current situation in the relaxed logical space. After performing the action set, the agent should recognize the situation for deciding the next likely action set. However, since the extracted action is an approximation of the action which helps to achieve the goal, the agent could be caught into the deadlock of the problem. This paper proposes the newly developed hybrid architecture to solve the problem, which combines the novel situated action generator with the conventional planner. The empirical result in some planning domains shows that the quality of the resultant path to the goal is mostly acceptable as well as deriving the fast response time, and suggests the correlation between the structure of problems and the organization of each system which generates the action.
Abstract: A power cable is widely used for power supply in
power distributing networks and power transmission lines. Due to
limitations in the production, delivery and setting up power cables,
they are produced and delivered in several separate lengths. Cable
itself, consists of two cable terminations and arbitrary number of
cable joints, depending on the cable route length. Electrical stress
control is needed to prevent a dielectric breakdown at the end of the
insulation shield in both the air and cable insulation. Reliability of
cable joint depends on its materials, design, installation and operating
environment. The paper describes design and performance results for
new modeled cable joints. Design concepts, based on numerical
calculations, must be correct. An Equivalent Electrodes
Method/Boundary Elements Method-hybrid approach that allows
electromagnetic field calculations in multilayer dielectric media,
including inhomogeneous regions, is presented.
Abstract: To measure the thickness of the subcutaneous adipose
tissue layer, a non-invasive optical measurement system (λ=1300 nm)
is introduced. Animal and human subjects are used for the
experiments. The results of human subjects are compared with the data
of ultrasound device measurements, and a high correlation (r=0.94 for
n=11) is observed. There are two modes in the corresponding signals
measured by the optical system, which can be explained by
two-layered and three-layered tissue models. If the target tissue is
thinner than the critical thickness, detected data using diffuse
reflectance method follow the three-layered tissue model, so the data
increase as the thickness increases. On the other hand, if the target
tissue is thicker than the critical thickness, the data follow the
two-layered tissue model, so they decrease as the thickness increases.
Abstract: The paper provides the basic overview of simulation optimization. The procedure of its practical using is demonstrated on the real example in simulator Witness. The simulation optimization is presented as a good tool for solving many problems in real praxis especially in production systems. The authors also characterize their own experiences and they mention the strengths and weakness of simulation optimization.