Abstract: This study examines the possibility to apply the theory of multidimensional accounting (momentum accounting) in a Brazilian Navy-s Services Provider Military Organization (Organização Militar Prestadora de Serviços - OMPS). In general, the core of the said theory is the fact that Accounting does not recognize the inertia of transactions occurring in an entity, and that occur repeatedly in some cases, regardless of the implementation of new actions by its managers. The study evaluates the possibility of greater use of information recorded in the financial statements of the unit of analysis, within the strategic decisions of the organization. As a research strategy, we adopted the case study. The results infer that it is possible to use the theory in the context of a multidimensional OMPS, promoting useful information for decision-making and thereby contributing to the strengthening of the necessary alignment of its administration with the current desires of the Brazilian society.
Abstract: This paper present an effective method to accurately reconstruct and measure the 3D curve edges of small industrial parts based on stereo vision. To effectively fit the curve of the measured parts using a series of line segments in the images, a strategy from coarse to fine is employed based on multi-scale curve fitting. After reconstructing the 3D curve of a hole through a curved surface, its axis is adjusted so that it is parallel to the Z axis with least squares error and the dimensions of the hole can be calculated on the XY plane easily. Experimental results show that the presented method can accurately measure the dimensions of round holes through a curved surface.
Abstract: In this paper, we proposed an efficient data
compression strategy exploiting the multi-resolution characteristic of
the wavelet transform. We have developed a sensor node called
“Smart Sensor Node; SSN". The main goals of the SSN design are
lightweight, minimal power consumption, modular design and robust
circuitry. The SSN is made up of four basic components which are a
sensing unit, a processing unit, a transceiver unit and a power unit.
FiOStd evaluation board is chosen as the main controller of the SSN
for its low costs and high performance. The software coding of the
implementation was done using Simulink model and MATLAB
programming language. The experimental results show that the
proposed data compression technique yields recover signal with good
quality. This technique can be applied to compress the collected data
to reduce the data communication as well as the energy consumption
of the sensor and so the lifetime of sensor node can be extended.
Abstract: Sustainable development is one of the most debated
issues, recently. In terms of providing more livable Earth continuity,
while Production activities are going on, on the other hand protecting
the environment has importance. As a strategy for sustainable
development, eco-innovation is the application of innovations to
reduce environmental burdens. Endeavors to understand ecoinnovation
processes have been affected from environmental
economics and innovation economics from neoclassical economics,
and evolutionary economics other than neoclassical economics. In
the light of case study analyses, this study aims to display activities
in this field through case studies after explaining the theoretical
framework of eco-innovations. This study consists of five sections
including introduction and conclusion. In the second part of the study
identifications of the concepts related with eco-innovation are
described and eco-innovations are classified. Third section considers
neoclassical and evolutionary approaches from neoclassical
economics and evolutionary economics, respectively. Fourth section
gives the case studies of successful eco-innovations. Last section is
the conclusion part and offers suggestions for future eco-innovation
research according to the theoretical framework and the case studies.
Abstract: The excellent suitability of the externally excited synchronous
machine (EESM) in automotive traction drive applications
is justified by its high efficiency over the whole operation range and
the high availability of materials. Usually, maximum efficiency is
obtained by modelling each single loss and minimizing the sum of all
losses. As a result, the quality of the optimization highly depends on
the precision of the model. Moreover, it requires accurate knowledge
of the saturation dependent machine inductances. Therefore, the
present contribution proposes a method to minimize the overall losses
of a salient pole EESM and its inverter in steady state operation based
on measurement data only. Since this method does not require any
manufacturer data, it is well suited for an automated measurement
data evaluation and inverter parametrization. The field oriented control
(FOC) of an EESM provides three current components resp. three
degrees of freedom (DOF). An analytic minimization of the copper
losses in the stator and the rotor (assuming constant inductances) is
performed and serves as a first approximation of how to choose the
optimal current reference values. After a numeric offline minimization
of the overall losses based on measurement data the results are
compared to a control strategy that satisfies cos (ϕ) = 1.
Abstract: The area of knowledge management has been in the
highlight for enterprises over the past three decades. Many
enterprises would like to have knowledge management and work hard
to achieve it, however they are often confused about which direction
to take to be successful and this point is especially true for Small and
Medium Enterprises (SMEs) in developing countries. Many large
companies have realized that knowledge is one of the richest
resources which an organization possesses and knowledge
management is a part of the foundation for a sustainable competitive
advantage. Much work has been done in the area of knowledge
management, but most of it has served large enterprises. This
research provides a Model of knowledge management strategy for
SMEs. It is based on analysis, insights and recommendations and it is
presented so that SMEs in developing countries can easily understand
and implement this model.
Abstract: This research aimed to study the competency of health
and wellness hotels and resorts in developing use the local natural
resources and wisdom to conform to the national health and wellness
tourism (HWT) strategy by comparing two independent samples,
from Aumpur Muang, Ranong province and Aumpur Muang,
Chiangmai province. And also study in the suggestive direct path to
lead the organization to the sustainable successful.
This research was conduct by using mix methodology; both
quantitative and qualitative data were used. The data of competency
of health and wellness hotels and resorts (HWHR) in developing use
the local natural resources for HWT promoting were collected via
300 set of questionnaires, from 6 hotels and resorts in 2 areas, 3
places from Aumpur Muang, Ranong province and another 3 from
Aumpur Muang, Chiangmai province.
Thestudy of HWHR’s competency in developing use the local
natural resources and wisdom to conform to the national HWT
strategycan be divided into fourmain areas, food and beverages
service, tourism activity, environmental service, and value adding.
The total competency of the Chiangmai sample is importantly
scoredp. value 0.01 higher than the Ranong one while the area of
safety, Chiangmai’s competency is importantly scored 0.05 higher
than the Ranong’scompetency. Others were rated not differently.
Since Chiangmai perform better, then it can be a role model in
developing HTHR or HWT destination.
From the part of qualitative research, content analysis of business
contents and its environments were analyzed. The four stages of
strategic development and plans, from the smallest scale to the largest
scale such a national base were discussed. The HWT: Evolution
model and strategy for lodging Business were suggested. All those
stages must work harmoniously together. The distinctive result
illustrates the need of human resource development as the key point
to create the identity of Thainess on Health and wellness service
providing. This will add-on the value of services and differentiates
ourselves from other competitors. The creative of Thailand’s health
and wellness brand possibly increase loyalty customers which agreed
to be a path of sustainable development.
Abstract: Grid computing is a high performance computing
environment to solve larger scale computational applications. Grid
computing contains resource management, job scheduling, security
problems, information management and so on. Job scheduling is a
fundamental and important issue in achieving high performance in
grid computing systems. However, it is a big challenge to design an
efficient scheduler and its implementation. In Grid Computing, there
is a need of further improvement in Job Scheduling algorithm to
schedule the light-weight or small jobs into a coarse-grained or
group of jobs, which will reduce the communication time,
processing time and enhance resource utilization. This Grouping
strategy considers the processing power, memory-size and
bandwidth requirements of each job to realize the real grid system.
The experimental results demonstrate that the proposed scheduling
algorithm efficiently reduces the processing time of jobs in
comparison to others.
Abstract: Students often adopt routine practicing as learning
strategy for mathematics. The reason is they are often bound and
trained to solving conventional-typed questions in Mathematics in
high school. This will be problematic if students further consolidate
this practice in university. Therefore, the Department of Mathematics
emphasized and integrated the Discovery-enriched approach in the
undergraduate curriculum. This paper presents the details of
implementing the Discovery-enriched Curriculum by providing
adequate platform for project-learning, expertise for guidance and
internship opportunities for students majoring in Mathematics. The
Department also provided project-learning opportunities to
mathematics courses targeted for students majoring in other science or
engineering disciplines. The outcome is promising: the research
ability and problem solving skills of students are enhanced.
Abstract: Solar Cells are destined to supply electric energy beginning from primary resources. It can charge a battery up to 12V dc. For residential use an inverter for 12V dc to 220Vac conversion is desired. For this a static DC-AC converter is necessarily inserted between the solar cells and the distribution network. This paper describes a new P.W.M. strategy for a voltage source inverter. This modulation strategy reduces the energy losses and harmonics in the P.W.M. voltage source inverter. This technique allows the P.W.M. voltage source inverter to become a new feasible solution for solar home application.
Abstract: This study is about an application of King Bhumibol
Adulyadej’s “Learn Wisely” (LW) concept in instructional design
and management process at the Faculty of Education, Suan Sunahdha
Rajabhat University. The concept suggests four strategies for true
learning. Related literature and significant LW methods in teaching
and learning are also reviewed and then applied in designing a
pedagogy learning module. The design has been implemented in
three classrooms with a total of 115 sophomore student teachers.
After one consecutive semester of managing and adjusting the
process by instructors and experts using collected data from minutes,
assessment of learning management, satisfaction and learning
achievement of the students, it is found that the effective SSRU
model of LW instructional method comprises of five steps.
Abstract: The goal of this research is discovering the
determinants of the success or failure of external cooperation in small
and medium enterprises (SMEs). For this, a survey was given to 190
SMEs that experienced external cooperation within the last 3 years. A
logistic regression model was used to derive organizational or strategic
characteristics that significantly influence whether external
collaboration of domestic SMEs is successful or not. Results suggest
that research and development (R&D) features in general
characteristics (both idea creation and discovering market
opportunities) that focused on and emphasized indirected-market
stakeholders (such as complementary companies and affiliates) and
strategies in innovative strategic characteristics raise the probability of
successful external cooperation. This can be used meaningfully to
build a policy or strategy for inducing successful external cooperation
or to understand the innovation of SMEs.
Abstract: This paper mathematically analyses the varying
magnitude of production loss, which may occur due to idle time (inprocess
waiting time and traveling time) on a linear walking worker
assembly line. Within this flexible and reconfigurable assembly
system, each worker travels down the line carrying out each
assembly task at each station; and each worker accomplishes the
assembly of a unit from start to finish and then travels back to the
first station to start the assembly of a new product. This strategy of
system design attempts to combine the flexibility of the U-shaped
moving worker assembly cell with the efficiency of the conventional
fixed worker assembly line. The paper aims to evaluate the effect of
idle time that may offset the labor efficiency of each walking worker
providing an insight into the mechanism of such a flexible and
reconfigurable assembly system.
Abstract: This study examines the structural and systematic processes of the Human Resources Division at The University of the West Indies, St. Augustine, Trinidad and Tobago for evidence of incorporation of the University's 2012- 2017 Strategic Plan. In conducting the study the structure of the Human Resources Management Division and its functions were carefully reviewed and measured against the strategic direction of the organisation. Findings indicate disconnect between these areas as there is apparent failure of the Human Resources Division to totally align its mandate with that of the organisation-s strategic direction. This action serves to threaten the viability of the organisation and its efficiency and effectiveness as an institution. The recommendations being put forward are for the realignment of the Human Resources Management Division and for its focus to mirror that of the organisation and the organisation-s goals and objectives. This may entail a restructuring of the Division.
Abstract: Compliance requires an effective communication
within an enterprise as well as towards a company-s external
environment. This requirement commences with the
implementation of compliance within large scale compliance
projects and still persists in the compliance reporting within
standard operations. On the one hand the understanding of
compliance necessities within the organization is promoted.
On the other hand reduction of asymmetric information with
compliance stakeholders is achieved. To reach this goal, a
central reporting must provide a consolidated view of different
compliance efforts- statuses. A concept which could be
adapted for this purpose is the balanced scorecard by Kaplan /
Norton. This concept has not been analyzed in detail
concerning its adequacy for a holistic compliance reporting
starting in compliance projects until later usage in regularly
compliance operations.
At first, this paper evaluates if a holistic compliance
reporting can be designed by using the balanced scorecard
concept. The current status of compliance reporting clearly
shows that scorecards are generally accepted as a compliance
reporting tool and are already used for corporate governance
reporting. Additional specialized compliance IT - solutions
exist in the market. After the scorecard-s adequacy is
thoroughly examined and proofed, an example strategy map as
the basis to derive a compliance balanced scorecard is defined.
This definition answers the question on proceeding in
designing a compliance reporting tool.
Abstract: During the past decade, pond aeration systems have
been developed which will sustain large quantities of fish and
invertebrate biomass. Dissolved Oxygen (DO) is considered to be
among the most important water quality parameters in fish culture.
Fishponds in aquaculture farms are usually located in remote areas
where grid lines are at far distance. Aeration of ponds is required to
prevent mortality and to intensify production, especially when
feeding is practical, and in warm regions. To increase pond
production it is necessary to control dissolved oxygen. Artificial
intelligence (AI) techniques are becoming useful as alternate
approaches to conventional techniques or as components of
integrated systems. They have been used to solve complicated
practical problems in various areas and are becoming more and more
popular nowadays. This paper presents a new design of diffused
aeration system using fuel cell as a power source. Also fuzzy logic
control Technique (FLC) is used for controlling the speed of air flow
rate from the blower to air piping connected to the pond by adjusting
blower speed. MATLAB SIMULINK results show high performance
of fuzzy logic control (FLC).
Abstract: This paper proposes a Fuzzy Sliding Mode Control (FSMC) as a control strategy for Buck-Boost DC-DC converter. The proposed fuzzy controller specifies changes in the control signal based on the knowledge of the surface and the surface change to satisfy the sliding mode stability and attraction conditions. The performances of the proposed fuzzy sliding controller are compared to those obtained by a classical sliding mode controller. The satisfactory simulation results show the efficiency of the proposed control law which reduces the chattering phenomenon. Moreover, the obtained results prove the robustness of the proposed control law against variation of the load resistance and the input voltage of the studied converter.
Abstract: This paper develops a critical perspective on using
culture and creativity as tools for urban regeneration. Following a
brief assessment of the evolution of cultural policy in recent decades
and different urban regeneration scheme, the concepts of creativity
and creative cities are discussed. This is followed by an attempt to
clarify the relationship between the concepts of creativity and culture.
A more detailed critique of cultural and creative initiatives in Serbian
cities is then undertaken. These attempts show that the potential for
development of urban regeneration driven by culture and creativity
exist. But, these initiatives failed to produce adequate results because
they did not take root as a comprehensive urban regeneration
strategy, therefore, recommendations for further development are
offered.
Abstract: Hot tear cracking and residual stress are two different consequences of thermal stress both of which can be considered as casting problem. The purpose of the present study is simulation of the effect of casting shape characteristic on hot tearing and residual stress. This study shows that the temperature range for simulation of hot tearing and residual stress are different. In this study, in order to study the development of thermal stress and to predict the hot tearing and residual stress of shaped casting, MAGMASOFT simulation program was used. The strategy of this research was the prediction of hot tear location using pinpointing hot spot and thermal stress concentration zones. The results shows that existing of stress concentration zone increases the hot tearing probability and consequently reduces the amount of remaining residual stress in casting parts.
Abstract: In this paper the authors propose a flexible electronic solution, to improve the energetic efficiency of a thermo plant. This is achieved by replacing the mechanical gear box, placed traditionally between a gas turbine and a synchronous generator; by a power electronic converter. After reminding problematic of gear boxes and interest of a proposed electronic solution in high power plants, the authors describe a new control strategy for an indirect frequency converter, which is characterized by its high efficiency due to the use of SWM: Square Wave Modulation. The main advantage of this mode is the quasi absence of switching losses. A control method is also proposed to resolve some problems incurred by using square wave modulation, in particular to reduce the harmonics distortion of the output inverter voltage and current. Simulation examples as well as experimental results are included.