Search results for: computer operating principle

Authors: Salih Akkemik

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User Experience has a characterized perspective based on two fundamentals: the usage process and the product. Digital games can be considered as a special interactive system. This system has a very specific purpose and this is to make the player feel good while playing. At this point, Player Experience (PX) and User Experience (UX) are similar. UX focuses on the user feels good, PX focuses on the player feels good. The most important difference between the two is the action taken. These are actions of using and playing. In this study, the player experience will be examined primarily. PX may differ on different platforms. Nowadays, companies are releasing the successful and high-income games that they have developed with cross-platform support. Cross-platform is the most common expression that an application can run on different operating systems, in other words, be developed to support different operating systems. In terms of digital games, cross-platform support means that a game can be played on a computer, console or mobile device environment, more specifically, the game developed is designed and programmed to be played in the same way on at least two different platforms, such as Windows, MacOS, Linux, iOS, Android, Orbis OS or Xbox OS. Different platforms also accommodate different player groups, profiles and preferences. This study aims to examine these different player profiles in terms of player experience and to determine the effects of cross-platform support on player experience.

Keywords: cross-platform, digital games, player experience, user experience

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Authors: Jure Galović, Peter Hofmann

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Thermochemical energy storage (TCES), as a long-term and lossless energy storage principle, provides a contribution for the reduction of greenhouse emissions of mobile applications, such as passenger vehicles with an internal combustion engine. A prototype of a TCES system, based on reversible sorption reactions of LiBr composite and methanol has been designed at Vienna University of Technology. In this paper, the selection of reactive and inert carrier materials as well as the design of heat exchangers (reactor vessel and evapo-condenser) was reviewed and the cycle stability under real operating conditions was investigated. The performance of the developed system strongly depends on the environmental temperatures, to which the reactor vessel and evapo-condenser are exposed during the phases of thermal conversion. For an integration of the system into mobile applications, the functionality of the designed prototype was proved in numerous conducted cycles whereby no adverse reactions were observed.

Keywords: dynamic applications, LiBr composite, methanol, performance of TCES system, sorption process, thermochemical energy storage

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Authors: Vijay Vir Singh

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This work is focused studying the Linux operating system connected in a LAN (local area network). The STAR topology (to be called subsystem-1) and BUS topology (to be called subsystem-2) are taken into account, which are placed at two different locations and connected to a server through a hub. In the both topologies BUS topology and STAR topology, we have assumed n clients. The system has two types of failures i.e. partial failure and complete failure. Further, the partial failure has been categorized as minor and major partial failure. It is assumed that the minor partial failure degrades the sub-systems and the major partial failure make the subsystem break down mode. The system may completely fail due to failure of server hacking and blocking etc. The system is studied using supplementary variable technique and Laplace transform by using different types of failure and two types of repair. The various measures of reliability for example, availability of system, reliability of system, MTTF, profit function for different parametric values have been discussed.

Keywords: star topology, bus topology, blocking, hacking, Linux operating system, Gumbel-Hougaard family copula, supplementary variable

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Authors: Mohammad Hadi Khorashadi Zadeh, Amin Karkon, Seyd Mohammad Reza Mashhoori

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The technology of computer audit played a major role in the progress and prospects of a proper application to improve the quality and efficiency of audit work. But due to the technical complexity and the specific risks of computer audit, it should be shown effective in audit and preventive action. Mainly through research in this paper, we propose the causes of audit risk in a computer environment and the risk of further proposals for measures to control, to some extent reduce the risk of computer audit and improve the audit quality.

Keywords: computer auditing, risk, measures to prevent, information management

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Authors: Tugce Arslan

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For a communicative act to be carried out successfully, the speaker and the listener must consider certain principles in line with the intention–centered “Cooperative Principle” expressed by H. P. Grice. Violation of a communication principle causes the listener to make new inferences called “implicatures”. In this study, focusing on the linguistic use of H. P. Grice’s principles, we aim to find out which principles of conversation are generally followed in case files from different fields and which principles are frequently violated. Three case files were examined, and the violating and the abiding cases of the maxims were classified in terms of four categories (Quality, Quantity, Relevance and Manner). The results of this investigation is reported below (V: Violating, A: Abiding): Quality Quantity Relevance Manner V A V A V A V A Case 1 10 8 5 9 3 15 16 6 Case 2 4 5 11 6 2 11 7 14 Case 3 21 13 7 12 9 14 15 9 Total 35 26 23 27 14 40 38 29 The excerpts were selected from files covering three different areas: the Assize Court, the Family Court and the Commercial Court of First Instance. In this way, the relations between the types of violations and the types of courts are examined. Our main finding is that in the 1st and the 3rd file, as the cases of violation in “Quality” and “Manner” increase, the cases of violation in “Quantity” and “Relevance” decrease. In the second file, on the other hand, as the cases of violation in “Quantity” increase, the cases of violation in “Quality”, “Relevance” and “Manner” decrease. In the talk, we shall compare these results with the results obtained in the study of Tajabadi, Dowlatabadi, and Mehric (2014), which examined various case files in Iran. Our main finding is that in the study conducted in Iran, violations were found only on the principles of “Quantity” and “Relevance”, while violations were found on the principles of “Quality”, “Quantity” and “Manner” in this study. In this case, it shows us that there is a connection between at least two maxims. In both cases, it has been noticed that the “Quantity” maxim is a common denominator. Studies in this field can be enlightening for many areas such as discourse analysis, legal studies, etc. Accordingly, comments will be made about the nature of the violations mentioned in H. P. Grice’s “Cooperation Principle”. We shall also discuss various conversational practices that cannot be analysed with these maxims.

Keywords: comparative analysis, cooperation principle, forensic linguistics, pragmatic.

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Authors: B. O. Adegoke, B. O. Ola, D. T. Ademiluyi

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This paper examines the use of computer and its related health hazard among computer users in South-Western zone of Nigeria. Two hundred and eighteen (218) computer users constituted the population used to evaluate association between posture, extensive computer use and related health hazard. The instruments for the study are a questionnaire on demographics, lifestyle, body features and work ability index while mean rating, standard deviation and t test were used for data analysis. Identified health related hazard include damages to the eyesight, bad posture, arthritis, musculoskeletal disorders, headache, stress and so on. The results showed that factors such as work demand, posture, closeness to computer screen and excessive working hours on computers constitute health hazards in both old and young computer users of various gender. It is therefore recommended that total number of hours spent with computer should be monitored and controlled.

Keywords: computer-related health hazard, musculoskeletal disorders, computer usage, work ability index

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Authors: Nadereh Sohrabi Shegefti, Siamak Samani

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Level of adjustment is the first index to check mental health. The aim of this study was developing a valid and reliable Multidimensional Adjustment Scale (MAS). The sample consisted of 150 college students. Multidimensional adjustment scale and Depression, Anxiety, and stress scale (DASS) were used in this study. Principle factor analysis, Pearson correlation coefficient, and Cornbach's Alpha were used to check the validity and reliability of the MAS. Principle component factor analysis showed a 5 factor solution for the MAS. Alpha coefficients for the MAS sub scales were ranged between .69 to .83. Test-retest reliability for MAS was .88 and the mean of sub scales- total score correlation was .88. All these indexes revealed an acceptable reliability and validity for the MAS. The MAS is a short assessment instrument with good acceptable psychometric properties to use in clinical filed.

Keywords: psychological adjustment, psychometric properties, validity, Pearson correlation

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Authors: Jungho Moon, Myunggon Yoon

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This paper presents an implementation of a configurable UART-to-Ethernet converter using an ARM-based 32-bit microcontroller as well as a dedicated configuration program running on a PC for configuring the operating parameters of the converter. The program was written in Python. Various parameters pertaining to the operation of the converter can be modified by the configuration program through the Ethernet interface of the converter. The converter supports 3 representative asynchronous serial communication protocols, RS-232, RS-422, and RS-485 and supports 3 network modes, TCP/IP server, TCP/IP client, and UDP client. The TCP/IP and UDP protocols were implemented on the microcontroller using an open source TCP/IP protocol stack called lwIP (A lightweight TCP/IP) and FreeRTOS, a free real-time operating system for embedded systems. Due to the use of a real-time operating system, the firmware of the converter was implemented as a multi-thread application and as a result becomes more modular and easier to develop. The converter can provide a seamless bridge between a serial port and an Ethernet port, thereby allowing existing legacy apparatuses with no Ethernet connectivity to communicate using the Ethernet protocol.

Keywords: converter, embedded systems, ethernet, lwIP, UART

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Authors: Bishoy Abouelsoud Saad Amin

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This paper examines the use of computer and its related health hazard among computer users in South-Western zone of Nigeria. Two hundred and eighteen (218) computer users constituted the population used to evaluate association between posture, extensive computer use and related health hazard. The instruments for the study are a questionnaire on demographics, lifestyle, body features and work ability index while mean rating, standard deviation and t test were used for data analysis. Identified health related hazard include damages to the eyesight, bad posture, arthritis, musculoskeletal disorders, headache, stress and so on. The results showed that factors such as work demand, posture, closeness to computer screen and excessive working hours on computers constitute health hazards in both old and young computer users of various gender. It is therefore recommended that total number of hours spent with computer should be monitored and controlled.

Keywords: computer game, metaphor, middle school students, virtual environments computer auditing, risk, measures to prevent, information management computer-related health hazard, musculoskeletal disorders, computer usage, work ability index

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Authors: Nooraneda Mutalip Laidey

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Computer Crimes Act 1997 (CCA 1997) was conceded by Malaysia’s legislative body in 1997 and the Act was enforced in June 2000. The purpose of CCA 1997 is to provide for offences related to misuse of computers such as hacking, cracking and phishing. CCA 1997 was modelled after United Kingdom’s Computer Misuses Act 1990 as a response to the emerging computer crimes. This legislation is divided into three parts and 12 Sections. The first part outlines preliminary matters that include short title and relevant definitions, second part provides for the offenses related to misuse of computers and specifies penalties for each offences, and the last part deals with ancillary provisions such as jurisdictional and investigational issues of cybercrime. The main objective of this paper is to discuss the development of computer crimes and its deterrence in Malaysia. Specific sections of CCA 1997 will be analysed in details and detail assessment on the prevention and prosecution of computer crimes in Malaysia will be accessed to determine whether CCA 1997 is so far adequate in preventing computer crimes in Malaysia.

Keywords: computer, computer crimes, CCA 1997, circumvention, deterrence

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Authors: A. Babou, Y. Kerboua Ziari, Y. Kerkoub

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The risks of depletion of fossil fuel reserves and environmental problems caused by their consumption cause to consider alternative energy solutions. Hydrogen appears as a serious solution because its combustion produces only water. The objective of this study is to digitally analyze the effect of operating conditions on the process of absorption of hydrogen in a tank of metal hydride alloy Lanthanum - Nickel (LaNi 5). For this modeling of heat transfer and mass in the tank was carried .The results of numerical weather prediction are in good agreement with the experimental results.

Keywords: hydrogen, storage, energy, fuel, simulation

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Authors: Marvin Chibuzo Offiah, Susanne Rosenthal, Markus Borschbach

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Certain research projects in Computer Science often involve research on existing signal processing algorithms and developing improvements on them. Research budgets are usually limited, hence there is limited time for implementing the algorithms from scratch. It is therefore common practice, to use implementations provided by other researchers as a template. These are most commonly provided in a rapid development, i.e. 4th generation, programming language, usually Matlab. Rapid development is a common method in Computer Science research for quickly implementing and testing new developed algorithms, which is also a common task within agile project organization. The growing relevance of mobile devices in the computer market also gives rise to the need to demonstrate the successful executability and performance measurement of these algorithms on a mobile device operating system and processor, particularly on a smartphone. Open mobile systems such as Android, are most suitable for this task, which is to be performed most efficiently. Furthermore, efficiently implementing an interaction between the algorithm and a graphical user interface (GUI) that runs exclusively on the mobile device is necessary in cases where the project’s goal statement also includes such a task. This paper examines different proposed solutions for porting computer algorithms obtained through rapid development into a GUI-based smartphone Android app and evaluates their feasibilities. Accordingly, the feasible methods are tested and a short success report is given for each tested method.

Keywords: SMARTNAVI, Smartphone, App, Programming languages, Rapid Development, MATLAB, Octave, C/C++, Java, Android, NDK, SDK, Linux, Ubuntu, Emulation, GUI

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Authors: Mohammad Hadi Khorashadi Zadeh, Amin Karkon, Seyd Mohammad Reza Mashhoori ‎

Abstract:

the technology of Computer audit played a major role in the progress and ‎prospects of a proper application to improve the quality and efficiency of audit ‎work. But due to the technical complexity and the specific risks of computer ‎audit, it should be shown effective in audit and preventive action. Mainly through ‎research in this paper, we proposes the causes of audit risk in a computer ‎environment and the risk of further proposals for measures to control, to some ‎extent reduce the risk of computer audit and improve the audit quality.‎

Keywords: computer auditing, risk, measures to prevent, information technology

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Authors: Abdulsalami Muyideen Deji

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Achievement of one age serves as a starting point for the next generation. History explains the significance of past and present achievement which serves a guide principle for great minds to determine the next line of action in personal life which translate to national development. If history does this in human life, it is not out of place to accept history as a vanguard of national development. History remained the only relevant discipline which shapes the affairs of developed society. It gives adequate knowledge of great people in any society, how they used their ability and leadership prowess to develop their environment. As a result of this people use the idea of those heroes as guiding principle to determine the present issues. The custodian of identity is history, while identity builds confidence in man; it also makes man to master his environment for rapid development. Adequate developments of man’s environment translate to national development.

Keywords: history, national development, leadership prowess, identity

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Authors: S. Mousavian, D. Ashouri, F. Mousavian, V. Nikkhah Rashidabad, N. Ghazinia

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PH, temperature, and time of extraction of each stage, agitation speed, and delay time between stages effect on efficiency of zinc extraction from concentrate. In this research, efficiency of zinc extraction was predicted as a function of mentioned variable by artificial neural networks (ANN). ANN with different layer was employed and the result show that the networks with 8 neurons in hidden layer has good agreement with experimental data.

Keywords: zinc extraction, efficiency, neural networks, operating condition

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Authors: Yasith Mindula Saipath Wickramasinghe

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Augmented reality applications require a high processing power to load, render and live stream high-definition AR models and virtual scenes; it also requires device sensors to work excessively to coordinate with internal hardware, OS and give the expected outcome in advance features like object detection, real time tracking, as well as voice and text recognition. Excessive thermal generation due to these advanced functionalities has become a major research problem as it is unbearable for smaller mobile devices to manage such heat increment and battery drainage as it causes physical harm to the devices in the long term. Therefore, effective thermal management is one of the major requirements in Augmented Reality application development. As this paper discusses major causes for this issue, it also provides possible solutions in the means of operating system adaptations as well as further research on best coding practises to optimize the application performance that reduces thermal excessive thermal generation.

Keywords: augmented reality, device thermal management, GPU, operating systems, device I/O, overheating

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Authors: Rohin Sharma, Sumantu Chaulagain

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This paper presents calculations of total energy of InGaN alloy carried out in a disordered quasirandom structure for a triclinic super cell. This structure replicates the disorder and composition effect in the alloy. First principle calculations within the density functional theory with the local density approximation approach is employed to accurately determine total energy of the system. Lattice constants and band gaps associated with the ground states are then estimated for different concentration ratios of the alloy. We provide precise results of quasirandom structures of the alloy and their lattice constants with the total energy and band gap energy of the system for the range of seven different composition ratios and their respective lattice parameters.

Keywords: DFT, ground state, LDA, quasicrystal, triclinic super cell

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Authors: Poglajen Andrej, Malečihar Špela

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Social work in rehabilitation needs constant development and embetterment of its practitioners. This became even more evident during the covid pandemic at times when outside sources of help, care and support were non-existent, or the access to such sources was severely limited. Social workers are, at our core, researchers of the rehabilitated world – from a personal and intrapersonal to a systematic perspective. This is also why a method of research was used in order to see if clinical social work practice can be further improved. The first stage of research showcased how action research and social work practice share many of the core values, whereas the Implementation of the new behaviour principle was severely lacking and thus became the main focus of the follow-up research. Twenty randomly selected case files of clinical social work practice in rehabilitation were qualitatively analyzed and potential benefits of action research on practice were assessed in the process of intervention while also getting feedback of the usefulness by the patients themselves using pre and post evaluation forms where a mixed-method approach was used. Implementation of new behaviour principle was recognized as a potential, improving factor of clinical social work practice in most analyzed cases, while it wasn’t deemed necessary in all of them. Potential improvements of newly implemented behaviour span across different areas of life and were also noted in the feedback from the rehabilitates. Despite the benefits of practice embetterment, the inclusion and focus on Implementation of new behaviour principle also caused additional workload, lack of time and stressful situations for the practitioners, which showcased the need to address certain systemic obstacles in the context of social work in healthcare in Slovenia.

Keywords: action research, practice, rehabilitation, social work

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Authors: M. C. Lin, C. W. Su

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The paper investigates the optimization analysis to the heat exchanger design, mainly with response surface method and genetic algorithm to explore the relationship between optimal fluid flow velocity and temperature of the heat exchanger using field synergy principle. First, finite volume method is proposed to calculate the flow temperature and flow rate distribution for numerical analysis. We identify the most suitable simulation equations by response surface methodology. Furthermore, a genetic algorithm approach is applied to optimize the relationship between fluid flow velocity and flow temperature of the heat exchanger. The results show that the field synergy angle plays vital role in the performance of a true heat exchanger.

Keywords: optimization analysis, field synergy, heat exchanger, genetic algorithm

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Authors: Lipeng Zhang, Limei Li, Yanming Pearl Zhang

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This paper takes a philosophical view as axiom, and reveals the relationship between information theory and Natural Intelligence and Artificial Intelligence under real world conditions. This paper also derives the relationship between natural intelligence and nature. According to communication principle of information theory, Natural Intelligence can be divided into real part and virtual part. Based on information theory principle that Information does not increase, the restriction mechanism of Natural Intelligence creativity is conducted. The restriction mechanism of creativity reveals the limit of natural intelligence and artificial intelligence. The paper provides a new angle to observe natural intelligence and artificial intelligence.

Keywords: natural intelligence, artificial intelligence, creativity, information theory, restriction of creativity

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Authors: Sina Keyhanian, Abbas Ahmadi, Behrooz Karimi

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We present a multi-objective binary programming model which considers surgical cases are scheduling among operating rooms and the configuration of surgical instruments in limited capacity hospital trays, simultaneously. Many mathematical models have been developed previously in the literature addressing different challenges in health-care logistics such as assigning operating rooms, leveling beds, etc. But what happens inside the operating rooms along with the inventory management of required instruments for various operations, and also their integration with surgical scheduling have been poorly discussed. Our model considers the minimization of movements between trays during a surgery which recalls the famous cell formation problem in group technology. This assumption can also provide a major potential contribution to robotic surgeries. The tray configuration problem which consumes surgical instruments requirement plan (SIRP) and sequence of surgical procedures based on required instruments (SIRO) is nested inside the bin packing problem. This modeling approach helps us understand that most of the same-output solutions will not be necessarily identical when it comes to the rearrangement of surgeries among rooms. A numerical example has been dealt with via a proposed nested simulated annealing (SA) optimization approach which provides insights about how various configurations inside a solution can alter the optimal condition.

Keywords: health-care logistics, hospital tray configuration, off-line bin packing, simulated annealing optimization, surgical case scheduling

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Authors: Maram Shahad Dana Anfal

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This research paper presents the design of a surveillance drone with computer-aided durability and model analyses that provides a cost-effective and efficient solution for various applications. The quadcopter's design is based on a lightweight and strong structure made of materials such as aluminum and titanium, which provide a durable structure for the quadcopter. The structure of this product and the computer-aided durability system are both designed to ensure frequent repairs or replacements, which will save time and money in the long run. Moreover, the study discusses the drone's ability to track, investigate, and deliver objects more quickly than traditional methods, makes it a highly efficient and cost-effective technology. In this paper, a comprehensive analysis of the quadcopter's operation dynamics and limitations is presented. In both simulation and experimental data, the computer-aided durability system and the drone's design demonstrate their effectiveness, highlighting the potential for a variety of applications, such as search and rescue missions, infrastructure monitoring, and agricultural operations. Also, the findings provide insights into possible areas for improvement in the design and operation of the drone. Ultimately, this paper presents a reliable and cost-effective solution for surveillance applications by designing a drone with computer-aided durability and modeling. With its potential to save time and money, increase reliability, and enhance safety, it is a promising technology for the future of surveillance drones. operation dynamic equations have been evaluated successfully for different flight conditions of a quadcopter. Also, CAE modeling techniques have been applied for the modal risk assessment at operating conditions.Stress analysis have been performed under the loadings of the worst-case combined motion flight conditions.

Keywords: drone, material, solidwork, hypermesh

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Authors: D. Deepak, N. Yagnesh Sharma

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Abrasive Water Jet (AWJ) machining is a relatively new nontraditional machine tool used in machining of fiber reinforced composite. The quality of machined surface depends on jet exit kinetic energy which depends on various operating and material parameters. In the present work the effect abrasive parameters such as its size, concentration and type on jet kinetic energy is investigated using computational fluid dynamics (CFD). In addition, the effect of these parameters on wall shear stress developed inside the nozzle is also investigated. It is found that for the same operating parameters, increase in the abrasive volume fraction (concentration) results in significant decrease in the wall shear stress as well as the jet exit kinetic energy. Increase in the abrasive particle size results in marginal decrease in the jet exit kinetic energy. Numerical simulation also indicates that garnet abrasives produce better jet exit kinetic energy than aluminium oxide and silicon carbide.

Keywords: abrasive water jet machining, jet kinetic energy, operating pressure, wall shear stress, Garnet abrasive

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Authors: Yaseen Muhammad, Zhenxia Zhao, Zhangfa Tong

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A key problem with hydrodesulfurization (HDS) process of fuel oils is the application of severe operating conditions. In this study, we proposed the catalytic HDS of dibenzothiophene (DBT) integrated with ionic liquids (ILs) application at mild temperature and pressure over low loaded (0.5 wt.%) Pd promoted Co-Mo@Al₂O₃ and Ni-Mo@Al₂O₃ catalysts. Among the thirteen ILs tested, [BMIM]BF₄, [(CH₃)₄N]Cl, [EMIM]AlCl₄, and [(C₈H₁₇)(C₃H₇)₃P]Br enhanced the catalytic HDS efficiency while the latest ranked the top of activity list as confirmed by DFT studies as well. Experimental results revealed that Pd incorporation greatly enhanced the HDS activity of classical Co or Ni based catalysts. At mild optimized experimental conditions of 1 MPa H₂ pressure, 120 oC, IL:oil ratio of 1:3 and 4 h reaction time, the % DBT conversion (21 %) by Ni-Mo@Al₂O₃ was enhanced to 69 % (over Pd-Ni-Mo@ Al₂O₃) using [(C₈H₁₇) (C₃H₇)₃P]Br. The fresh and spent catalysts were characterized for textural properties using XPS, SEM, EDX, XRD and BET surface area techniques. An overall catalytic HDS activity followed the order of: Pd-Ni-Mo@Al₂O₃ > Pd-Co-Mo@Al₂O₃ > Ni-Mo@Al₂O₃ > Co-Mo@Al₂O₃. [(C₈H₁₇) (C₃H₇)₃P]Br.could be recycled four times with minimal decrease in HDS activity. Reaction products were analyzed by GC-MS which helped in proposing reaction mechanism for the IL coupled HDS process. The present approach attributed to its cost-effective nature, ease of operation with less mechanical requirements in terms of mild operating conditions, and high efficiency could be deemed as an alternative approach for the HDS of DBT on industrial level applications.

Keywords: DFT simulation, GC-MS and reaction mechanism, Ionic liquid coupled HDS of DBT, low Pd loaded catalyst, mild operating condition

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Authors: Pujiyono, Reda Manthovani, Deny Tri Ardianto, Rabani Halawa, Isharyanto

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This research has background that the taxpayer (defendant) who has paid off the tax payable and the tax penalty payable after the tax case file has been transferred to the court, while the legality of stopping the prosecution of tax cases on the grounds that in the interest of state revenue is not regulated in the provisions of Law Number 8 of 1981 concerning The Criminal Procedure Code and Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by Law Number 16 of 2009 concerning Stipulation of Government Regulation in Lieu of Law Number 5 of 2008 concerning Fourth Amendment to Law Number 6 0f 1983 concerning General Provisions and Tax Procedures to become Law, even though at the investigation stage it regulates the mechanism for stopping the investigation for the sake of the interest of acceptance ne this is because before the case file is transferred to the court where at the request of the Minister of Finance of The Republic of Indonesia can stop the investigation in the interest of state revenue so that based on this phenomenon a legal vacuum is found. Therefore, a non-penal policy is needed from the public prosecutor to resolve tax crime cases without going through litigation in court through the penal mediation method using the Plea Bargaining System which adheres to the principles of restorative justice and obligative justice based on the ultimum remedium principle and the principle of opportunity in order to realize the principle of fast, simple and low cost justice (content principle). This research is a normative legal research, using a statutory approach, conceptual approach, and comparative law approach. Regulations that is used in many countries, include America, The Netherlands and Singapore. The results of this study indicate that there is a reformulation of the tax criminal justice system which regulates the mechanism, qualifications and authority to terminate the prosecution of tax cases in the interest of state revenues in order to achieve legal goals which are not only for legal certainty but more that, namely providing benefits and legal justice for people seeking justice.

Keywords: obligative justice, regulation, state reveneus, tax criminal

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Authors: Francesco Paolone

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This paper investigates the role of Operating Cash Flow (OCF) and accruals in firm valuation analyzing financial statement information from the largest European companies and evaluating their relation to firm market value. Using a dataset of 500 largest European companies in 2018, the study investigates the relative value-relevance of equity, net income and operating cash flow (OCF). Findings show that the cash flow measure has the same explanatory power and intensity as equity and earnings to explain the market value. This study contributes to the debate on the value relevance of OCF incremental to book value and earnings. It also extends the literature, showing that OCF has information content (value relevance) superior to earnings and book value in the main European markets (Bepari et al., 2013). Finally, the study provides a support that accounting method choice may confuse investors, who have reduced confidence in accounting earnings and book value; in other words, nowadays European investors rely more on cash flows instead of accruals numbers.

Keywords: Cash Flow Statement, Value Relevance, Accounting, Financial Statement Analysis

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Authors: J. Ritonja

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Available commercial applications of power system stabilizers assure optimal damping of synchronous generator’s oscillations only in a small part of operating range. Parameters of the power system stabilizer are usually tuned for the selected operating point. Extensive variations of the synchronous generator’s operation result in changed dynamic characteristics. This is the reason that the power system stabilizer tuned for the nominal operating point does not satisfy preferred damping in the overall operation area. The small-signal stability and the transient stability of the synchronous generators have represented an attractive problem for testing different concepts of the modern control theory. Of all the methods, the adaptive control has proved to be the most suitable for the design of the power system stabilizers. The adaptive control has been used in order to assure the optimal damping through the entire synchronous generator’s operating range. The use of the adaptive control is possible because the loading variations and consequently the variations of the synchronous generator’s dynamic characteristics are, in most cases, essentially slower than the adaptation mechanism. The paper shows the development and the application of the self-tuning power system stabilizer based on recursive least square identification method and linear quadratic regulator. Identification method is used to calculate the parameters of the Heffron-Phillips model of the synchronous generator. On the basis of the calculated parameters of the synchronous generator’s mathematical model, the synthesis of the linear quadratic regulator is carried-out. The identification and the synthesis are implemented on-line. In this way, the self-tuning power system stabilizer adapts to the different operating conditions. A purpose of this paper is to contribute to development of the more effective power system stabilizers, which would replace currently used linear stabilizers. The presented self-tuning power system stabilizer makes the tuning of the controller parameters easier and assures damping improvement in the complete operating range. The results of simulations and experiments show essential improvement of the synchronous generator’s damping and power system stability.

Keywords: adaptive control, linear quadratic regulator, power system stabilizer, recursive least square identification

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Authors: V. V. Singh

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In this paper we have focused on the study of a Linux operating system connected in a LAN (local area network). We have considered two different topologies STAR topology (subsystem-1) and BUS topology (subsystem-2) which are placed at two different places and connected to a server through a hub. In both topologies BUS topology and STAR topology, we have assumed 'n' clients. The system has two types of failure partial failure and complete failure. Further the partial failure has been categorized as minor partial failure and major partial failure. It is assumed that minor partial failure degrades the subsystem and the major partial failure brings the subsystem to break down mode. The system can completely failed due to failure of server hacking and blocking etc. The system is studied by supplementary variable technique and Laplace transform by taking different types of failure and two types of repairs. The various measures of reliability like availability of system, MTTF, profit function for different parametric values has been discussed.

Keywords: star topology, bus topology, hacking, blocking, linux operating system, Gumbel-Hougaard family copula, supplementary variable

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Authors: Valbona Metaj

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The relationship between the state and the religion is different based on the fact that how powerful is the religion faith in a state and of the influences that affected the views of the constitution drafters according to the constitutional system they were based to draft their constitution. This paper aims at providing, through a comparative methodology, how it is regulated by the constitution the relationship between the state and the religion. The object of this study are the constitutions of Italy as a nation with catholic religious tradition, Greece as a nation with orthodox religion tradition, and Turkey as a nation which represents Muslim religion, while Albania as a nation known for its religious plurality. In particular, the analysis will be focused on the secular or religious principle provided in the constitution of each respective state. This comparative overview intends to discern which of the states analyzed is more tolerant and fully respects the freedom of religion. It results that most of the states subject of this study, despite their religious tradition have chosen the secular principle in their constitutions, but the religious freedom is differently guaranteed.

Keywords: constitution, religion, religious freedom, secular

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Authors: H. G. C. P. Dinesh, G. Tharshini, M. P. B. Ekanayake, G. M. R. I. Godaliyadda

Abstract:

This paper presents a new spatial feature extraction method based on principle component analysis (PCA) and Fisher Discernment Analysis (FDA) for facial expression recognition. It not only extracts reliable features for classification, but also reduces the feature space dimensions of pattern samples. In this method, first each gray scale image is considered in its entirety as the measurement matrix. Then, principle components (PCs) of row vectors of this matrix and variance of these row vectors along PCs are estimated. Therefore, this method would ensure the preservation of spatial information of the facial image. Afterwards, by incorporating the spectral information of the eigen-filters derived from the PCs, a feature vector was constructed, for a given image. Finally, FDA was used to define a set of basis in a reduced dimension subspace such that the optimal clustering is achieved. The method of FDA defines an inter-class scatter matrix and intra-class scatter matrix to enhance the compactness of each cluster while maximizing the distance between cluster marginal points. In order to matching the test image with the training set, a cosine similarity based Bayesian classification was used. The proposed method was tested on the Cohn-Kanade database and JAFFE database. It was observed that the proposed method which incorporates spatial information to construct an optimal feature space outperforms the standard PCA and FDA based methods.

Keywords: facial expression recognition, principle component analysis (PCA), fisher discernment analysis (FDA), eigen-filter, cosine similarity, bayesian classifier, f-measure

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