Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 513

Search results for: criterion of Routh

513 A Survey on Routh-Hurwitz Stability Criterion

Authors: Mojtaba Hakimi-Moghaddam


Routh-Hurwitz stability criterion is a powerful approach to determine stability of linear time invariant systems. On the other hand, applying this criterion to characteristic equation of a system, whose stability or marginal stability can be determined. Although the command roots (.) of MATLAB software can be easily used to determine the roots of a polynomial, the characteristic equation of closed loop system usually includes parameters, so software cannot handle it; however, Routh-Hurwitz stability criterion results the region of parameter changes where the stability is guaranteed. Moreover, this criterion has been extended to characterize the stability of interval polynomials as well as fractional-order polynomials. Furthermore, it can help us to design stable and minimum-phase controllers. In this paper, theory and application of this criterion will be reviewed. Also, several illustrative examples are given.

Keywords: Hurwitz polynomials, Routh-Hurwitz stability criterion, continued fraction expansion, pure imaginary roots

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512 A Criterion for Evaluating Plastic Loads: Plastic Work-Tangent Criterion

Authors: Ying Zhang


In ASME Boiler and Pressure Vessel Code, the plastic load is defined by applying the twice elastic slope (TES) criterion of plastic collapse to a characteristic load-deformation curve for the vessel. Several other plastic criterion such as tangent intersection (TI) criterion, plastic work (PW) criterion have been proposed in the literature, but all exhibit a practical limitation: difficult to define the load parameter for vessels subject to several combined loads. An alternative criterion: plastic work-tangent (PWT) criterion for evaluating plastic load in pressure vessel design by analysis is presented in this paper. According to the plastic work-load curve, when the tangent variation is less than a given value in the plastic phase, the corresponding load is the plastic load. Application of the proposed criterion is illustrated by considering the elastic-plastic response of the lower head of reactor pressure vessel (RPV) and nozzle intersection of (RPV). It is proposed that this is because the PWT criterion more fully represents the constraining effect of material strain hardening on the spread of plastic deformation and more efficiently ton evaluating the plastic load.

Keywords: plastic load, plastic work, strain hardening, plastic work-tangent criterion

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511 A New Criterion for Removal of Fouling Deposit

Authors: D. Bäcker, H. Chaves


The key to improve surface cleaning of the fouling is understanding of the mechanism of separation process of the deposit from the surface. The authors give basic principles of characterization of separation process and introduce a corresponding criterion. The developed criterion is a measure for the moment of separation of the deposit from the surface. For this purpose a new measurement technique is described.

Keywords: cleaning, fouling, separation, criterion

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510 Contribution to the Analytical Study of the Stability of a DC-DC Converter (Boost) Used for MPPT Control

Authors: Mohamed Amarouayache, Badia Amrouche, Gharbi Akila, Boukadoume Mohamed


This work is devoted to the modeling of DC-DC converter (boost) used for MPPT applications to set conditions of stability. For this, we establish a linear mathematical model of the DC-DC converter with an average small signal model. This model has allowed us to apply conventional linear methods of automation. A mathematical relationship between the duty cycle and the voltage of the panel has been set up. With this relationship we specify the conditions of the stability in closed-loop depending on the system parameters (the elements of storage capacity and inductance, PWM control).

Keywords: MPPT, PWM, stability, criterion of Routh, average small signal model

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509 Extended Strain Energy Density Criterion for Fracture Investigation of Orthotropic Materials

Authors: Mahdi Fakoor, Hannaneh Manafi Farid


In order to predict the fracture behavior of cracked orthotropic materials under mixed-mode loading, well-known minimum strain energy density (SED) criterion is extended. The crack is subjected along the fibers at plane strain conditions. Despite the complicities to solve the nonlinear equations which are requirements of SED criterion, SED criterion for anisotropic materials is derived. In the present research, fracture limit curve of SED criterion is depicted by a numerical solution, hence the direction of crack growth is figured out by derived criterion, MSED. The validated MSED demonstrates the improvement in prediction of fracture behavior of the materials. Also, damaged factor that plays a crucial role in the fracture behavior of quasi-brittle materials is derived from this criterion and proved its dependency on mechanical properties and direction of crack growth.

Keywords: mixed-mode fracture, minimum strain energy density criterion, orthotropic materials, fracture limit curve, mode II critical stress intensity factor

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508 A Study of Two Disease Models: With and Without Incubation Period

Authors: H. C. Chinwenyi, H. D. Ibrahim, J. O. Adekunle


The incubation period is defined as the time from infection with a microorganism to development of symptoms. In this research, two disease models: one with incubation period and another without incubation period were studied. The study involves the use of a  mathematical model with a single incubation period. The test for the existence and stability of the disease free and the endemic equilibrium states for both models were carried out. The fourth order Runge-Kutta method was used to solve both models numerically. Finally, a computer program in MATLAB was developed to run the numerical experiments. From the results, we are able to show that the endemic equilibrium state of the model with incubation period is locally asymptotically stable whereas the endemic equilibrium state of the model without incubation period is unstable under certain conditions on the given model parameters. It was also established that the disease free equilibrium states of the model with and without incubation period are locally asymptotically stable. Furthermore, results from numerical experiments using empirical data obtained from Nigeria Centre for Disease Control (NCDC) showed that the overall population of the infected people for the model with incubation period is higher than that without incubation period. We also established from the results obtained that as the transmission rate from susceptible to infected population increases, the peak values of the infected population for the model with incubation period decrease and are always less than those for the model without incubation period.

Keywords: asymptotic stability, Hartman-Grobman stability criterion, incubation period, Routh-Hurwitz criterion, Runge-Kutta method

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507 An Adjusted Network Information Criterion for Model Selection in Statistical Neural Network Models

Authors: Christopher Godwin Udomboso, Angela Unna Chukwu, Isaac Kwame Dontwi


In selecting a Statistical Neural Network model, the Network Information Criterion (NIC) has been observed to be sample biased, because it does not account for sample sizes. The selection of a model from a set of fitted candidate models requires objective data-driven criteria. In this paper, we derived and investigated the Adjusted Network Information Criterion (ANIC), based on Kullback’s symmetric divergence, which has been designed to be an asymptotically unbiased estimator of the expected Kullback-Leibler information of a fitted model. The analyses show that on a general note, the ANIC improves model selection in more sample sizes than does the NIC.

Keywords: statistical neural network, network information criterion, adjusted network, information criterion, transfer function

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506 Failure Criterion for Mixed Mode Fracture of Cracked Wood Specimens

Authors: Mahdi Fakoor, Seyed Mohammad Navid Ghoreishi


Investigation of fracture of wood components can prevent from catastrophic failures. Created fracture process zone (FPZ) in crack tip vicinity has important effect on failure of cracked composite materials. In this paper, a failure criterion for fracture investigation of cracked wood specimens under mixed mode I/II loading is presented. This criterion is based on maximum strain energy release rate and material nonlinearity in the vicinity of crack tip due to presence of microcracks. Verification of results with available experimental data proves the coincidence of the proposed criterion with the nature of fracture of wood. To simplify the estimation of nonlinear properties of FPZ, a damage factor is also introduced for engineering and application purposes.

Keywords: fracture criterion, mixed mode loading, damage zone, micro cracks

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505 Controller Design for Active Suspension System of 1/4 Car with Unknown Mass and Time-Delay

Authors: Ali Al-Zughaibi


The purpose of this paper is to present a modeling and control of the quarter car active suspension system with unknown mass, unknown time-delay and road disturbance. The objective of designing the controller by deriving a control law to achieve stability of the system and convergence that can considerably improve the ride comfort and road disturbance handling. Thus is accomplished by using Routh-Herwitz criterion and based on some assumptions. A mathematical proof is given to show the ability of the designed controller to ensure stability and convergence of the active suspension system and dispersion oscillation of system with unknown mass, time-delay and road disturbances. Simulations were also performed for controlling quarter car suspension, where the results obtained from these simulations verify the validity of the proposed design.

Keywords: active suspension system, time-delay, disturbance rejection, dynamic uncertainty

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504 Inclusion and Changes of a Research Criterion in the Institute for Quality and Accreditation of Computing, Engineering and Technology Accreditation Model

Authors: J. Daniel Sanchez Ruiz


The paper explains why and how a research criterion was included within an accreditation system for undergraduate engineering programs, in spite of not being a common practice of accreditation agencies at a global level. This paper is divided into three parts. The first presents the context and the motivations that led the Institute for Quality and Accreditation of Computing, Engineering and Technology Programs (ICACIT) to add a research criterion. The second describes the criterion adopted and the feedback received during 2017 accreditation cycle. The third, the author proposes changes to the accreditation criteria that respond in a pertinent way to the results-based accreditation model and the national context. The author seeks to reconcile an outcome based accreditation model, aligned with the established by the International Engineering Alliance, with the particular context of higher education in Peru.

Keywords: accreditation, engineering education, quality assurance, research

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503 Robust Variable Selection Based on Schwarz Information Criterion for Linear Regression Models

Authors: Shokrya Saleh A. Alshqaq, Abdullah Ali H. Ahmadini


The Schwarz information criterion (SIC) is a popular tool for selecting the best variables in regression datasets. However, SIC is defined using an unbounded estimator, namely, the least-squares (LS), which is highly sensitive to outlying observations, especially bad leverage points. A method for robust variable selection based on SIC for linear regression models is thus needed. This study investigates the robustness properties of SIC by deriving its influence function and proposes a robust SIC based on the MM-estimation scale. The aim of this study is to produce a criterion that can effectively select accurate models in the presence of vertical outliers and high leverage points. The advantages of the proposed robust SIC is demonstrated through a simulation study and an analysis of a real dataset.

Keywords: influence function, robust variable selection, robust regression, Schwarz information criterion

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502 Extracting the Failure Criterion to Evaluate the Strength of Cracked Drills under Torque Caused by Drilling

Authors: A. Falsafi, M. Dadkhah, S. Shahidi


The destruction and defeat of drill pipes and drill rigs in oil wells often combined with a combination of shear modulus II and III. In such a situation, the strength and load bearing capacity of the drill are evaluated based on the principles of fracture mechanics and crack growth criteria. In this paper, using the three-dimensional stress equations around the Turkish frontier, the relations of the tense-tense criterion (MTS) are extracted for the loading of the combined II and III modulus. It is shown that in crisp deflection under loading of combination II and III, the level of fracture is characterized by two different angles: the longitudinal angle of deflection θ and the angle of the deflection of the alpha. Based on the relationships obtained from the MTS criterion, the failure criteria, the longitudinal angle of the theta failure and the lateral angle of the failure of the alpha are presented. Also, the role of Poisson's coefficient on these parameters is investigated in these graphs.

Keywords: most tangential tension criterion, longitudinal angle of failure, side angle of fracture, drills crack

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501 A Fast Algorithm for Electromagnetic Compatibility Estimation for Radio Communication Network Equipment in a Complex Electromagnetic Environment

Authors: C. Temaneh-Nyah


Electromagnetic compatibility (EMC) is the ability of a Radio Communication Equipment (RCE) to operate with a desired quality of service in a given Electromagnetic Environment (EME) and not to create harmful interference with other RCE. This paper presents an algorithm which improves the simulation speed of estimating EMC of RCE in a complex EME, based on a stage by stage frequency-energy criterion of filtering. This algorithm considers different interference types including: Blocking and intermodulation. It consist of the following steps: simplified energy criterion where filtration is based on comparing the free space interference level to the industrial noise, frequency criterion which checks whether the interfering emissions characteristic overlap with the receiver’s channels characteristic and lastly the detailed energy criterion where the real channel interference level is compared to the noise level. In each of these stages, some interference cases are filtered out by the relevant criteria. This reduces the total number of dual and different combinations of RCE involved in the tedious detailed energy analysis and thus provides an improved simulation speed.

Keywords: electromagnetic compatibility, electromagnetic environment, simulation of communication network

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500 Non-Parametric Regression over Its Parametric Couterparts with Large Sample Size

Authors: Jude Opara, Esemokumo Perewarebo Akpos


This paper is on non-parametric linear regression over its parametric counterparts with large sample size. Data set on anthropometric measurement of primary school pupils was taken for the analysis. The study used 50 randomly selected pupils for the study. The set of data was subjected to normality test, and it was discovered that the residuals are not normally distributed (i.e. they do not follow a Gaussian distribution) for the commonly used least squares regression method for fitting an equation into a set of (x,y)-data points using the Anderson-Darling technique. The algorithms for the nonparametric Theil’s regression are stated in this paper as well as its parametric OLS counterpart. The use of a programming language software known as “R Development” was used in this paper. From the analysis, the result showed that there exists a significant relationship between the response and the explanatory variable for both the parametric and non-parametric regression. To know the efficiency of one method over the other, the Akaike Information Criterion (AIC), Bayesian Information Criterion (BIC) are used, and it is discovered that the nonparametric regression performs better than its parametric regression counterparts due to their lower values in both the AIC and BIC. The study however recommends that future researchers should study a similar work by examining the presence of outliers in the data set, and probably expunge it if detected and re-analyze to compare results.

Keywords: Theil’s regression, Bayesian information criterion, Akaike information criterion, OLS

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499 Application of Fuzzy Multiple Criteria Decision Making for Flooded Risk Region Selection in Thailand

Authors: Waraporn Wimuktalop


This research will select regions which are vulnerable to flooding in different level. Mathematical principles will be systematically and rationally utilized as a tool to solve problems of selection the regions. Therefore the method called Multiple Criteria Decision Making (MCDM) has been chosen by having two analysis standards, TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) and AHP (Analytic Hierarchy Process). There are three criterions that have been considered in this research. The first criterion is climate which is the rainfall. The second criterion is geography which is the height above mean sea level. The last criterion is the land utilization which both forest and agriculture use. The study found that the South has the highest risk of flooding, then the East, the Centre, the North-East, the West and the North, respectively.

Keywords: multiple criteria decision making, TOPSIS, analytic hierarchy process, flooding

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498 Effects of Mechanical Test and Shape of Grain Boundary on Martensitic Transformation in Fe-Ni-C Steel

Authors: Mounir Gaci, Salim Meziani, Atmane Fouathia


The purpose of the present paper is to model the behavior of metal alloy, type TRIP steel (Transformation Induced Plasticity), during solid/solid phase transition. A two-dimensional micromechanical model is implemented in finite element software (ZEBULON) to simulate the martensitic transformation in Fe-Ni-C steel grain under mechanical tensile stress of 250 MPa. The effects of non-uniform grain boundary and the criterion of mechanical shear load on the transformation and on the TRIP value during martensitic transformation are studied. The suggested mechanical criterion is favourable to the influence of the shear phenomenon on the progression of the martensitic transformation (Magee’s mechanism). The obtained results are in satisfactory agreement with experimental ones and show the influence of the grain boundary shape and the chosen mechanical criterion (SMF) on the transformation parameters.

Keywords: martensitic transformation, non-uniform Grain Boundary, TRIP, shear Mechanical force (SMF)

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497 Advanced Stability Criterion for Time-Delayed Systems of Neutral Type and Its Application

Authors: M. J. Park, S. H. Lee, C. H. Lee, O. M. Kwon


This paper investigates stability problem for linear systems of neutral type with time-varying delay. By constructing various Lyapunov-Krasovskii functional, and utilizing some mathematical techniques, the sufficient stability conditions for the systems are established in terms of linear matrix inequalities (LMIs), which can be easily solved by various effective optimization algorithms. Finally, some illustrative examples are given to show the effectiveness of the proposed criterion.

Keywords: neutral systems, time-delay, stability, Lyapnov method, LMI

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496 Analysis and Prediction of the Behavior of the Landslide at Ain El Hammam, Algeria Based on the Second Order Work Criterion

Authors: Zerarka Hizia, Akchiche Mustapha, Prunier Florent


The landslide of Ain El Hammam (AEH) is characterized by a complex geology and a high hydrogeology hazard. AEH's perpetual reactivation compels us to look closely at its triggers and to better understand the mechanisms of its evolution in mass and in depth. This study builds a numerical model to simulate the influencing factors such as precipitation, non-saturation, and pore pressure fluctuations, using Plaxis software. For a finer analysis of instabilities, we use Hill's criterion, based on the sign of the second order work, which is the most appropriate material stability criterion for non-associated elastoplastic materials. The results of this type of calculation allow us, in theory, to predict the shape and position of the slip surface(s) which are liable to ground movements of the slope, before reaching the rupture given by the plastic limit of Mohr Coulomb. To validate the numerical model, an analysis of inclinometer measures is performed to confirm the direction of movement and kinematic of the sliding mechanism of AEH’s slope.

Keywords: landslide, second order work, precipitation, inclinometers

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495 Proposing a Failure Criterion for Cohesionless Media Considering Cyclic Fabric Anisotropy

Authors: Ali Noorzad, Ehsan Badakhshan, Shima Zameni


The present paper is focused on a generalized failure criterion for geomaterials with cross-anisotropy. The cyclic behavior of granular material primarily depends on the nature and arrangement of constituent particles, particle size, and shape that affect fabric anisotropy. To account for the influence of loading directions on strength variations, an anisotropic variable in terms of the invariants of the stress tensor and fabric into the failure criterion is proposed. In an extension to original CANAsand constitutive model two concepts namely critical state and compact state play paramount roles as all of the moduli and coefficients are related to these states. The applicability of the present model is evaluated through comparisons between the predicted and the measured results. All simulations have demonstrated that the proposed constitutive model is capable of modeling the cyclic behavior of sand with inherent anisotropy.

Keywords: fabric, cohesionless media, cyclic loading, critical state, compact state, CANAsand constitutive model

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494 Power Circuit Schemes in AC Drive is Made by Condition of the Minimum Electric Losses

Authors: M. A. Grigoryev, A. N. Shishkov, D. A. Sychev


The article defines the necessity of choosing the optimal power circuits scheme of the electric drive with field regulated reluctance machine. The specific weighting factors are calculation, the linear regression dependence of specific losses in semiconductor frequency converters are presented depending on the values of the rated current. It is revealed that with increase of the carrier frequency PWM improves the output current waveform, but increases the loss, so you will need depending on the task in a certain way to choose from the carrier frequency. For task of optimization by criterion of the minimum electrical losses regression dependence of the electrical losses in the frequency converter circuit at a frequency of a PWM signal of 0 Hz. The surface optimization criterion is presented depending on the rated output torque of the motor and number of phases. In electric drives with field regulated reluctance machine with at low output power optimization criterion appears to be the worst for multiphase circuits. With increasing output power this trend hold true, but becomes insignificantly different optimal solutions for three-phase and multiphase circuits. This is explained to the linearity of the dependence of the electrical losses from the current.

Keywords: field regulated reluctance machine, the electrical losses, multiphase power circuit, the surface optimization criterion

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493 A New Criterion Using Pose and Shape of Objects for Collision Risk Estimation

Authors: DoHyeung Kim, DaeHee Seo, ByungDoo Kim, ByungGil Lee


As many recent researches being implemented in aviation and maritime aspects, strong doubts have been raised concerning the reliability of the estimation of collision risk. It is shown that using position and velocity of objects can lead to imprecise results. In this paper, therefore, a new approach to the estimation of collision risks using pose and shape of objects is proposed. Simulation results are presented validating the accuracy of the new criterion to adapt to collision risk algorithm based on fuzzy logic.

Keywords: collision risk, pose, shape, fuzzy logic

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492 Synthesis of the Robust Regulators on the Basis of the Criterion of the Maximum Stability Degree

Authors: S. A. Gayvoronsky, T. A. Ezangina


The robust control system objects with interval-undermined parameters is considers in this paper. Initial information about the system is its characteristic polynomial with interval coefficients. On the basis of coefficient estimations of quality indices and criterion of the maximum stability degree, the methods of synthesis of a robust regulator parametric is developed. The example of the robust stabilization system synthesis of the rope tension is given in this article.

Keywords: interval polynomial, controller synthesis, analysis of quality factors, maximum degree of stability, robust degree of stability, robust oscillation, system accuracy

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491 Stability Analysis of Rabies Model with Vaccination Effect and Culling in Dogs

Authors: Eti Dwi Wiraningsih, Folashade Agusto, Lina Aryati, Syamsuddin Toaha, Suzanne Lenhart, Widodo, Willy Govaerts


This paper considers a deterministic model for the transmission dynamics of rabies virus in the wild dogs-domestic dogs-human zoonotic cycle. The effect of vaccination and culling in dogs is considered on the model, then the stability was analysed to get basic reproduction number. We use the next generation matrix method and Routh-Hurwitz test to analyze the stability of the Disease-Free Equilibrium and Endemic Equilibrium of this model.

Keywords: stability analysis, rabies model, vaccination effect, culling in dogs

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490 Criterion-Referenced Test Reliability through Threshold Loss Agreement: Fuzzy Logic Analysis Approach

Authors: Mohammad Ali Alavidoost, Hossein Bozorgian


Criterion-referenced tests (CRTs) are designed to measure student performance against a fixed set of predetermined criteria or learning standards. The reliability of such tests cannot be based on internal reliability. Threshold loss agreement is one way to calculate the reliability of CRTs. However, the selection of master and non-master in such agreement is determined by the threshold point. The problem is if the threshold point witnesses a minute change, the selection of master and non-master may have a drastic change, leading to the change in reliability results. Therefore, in this study, the Fuzzy logic approach is employed as a remedial procedure for data analysis to obviate the threshold point problem. Forty-one Iranian students were selected; the participants were all between 20 and 30 years old. A quantitative approach was used to address the research questions. In doing so, a quasi-experimental design was utilized since the selection of the participants was not randomized. Based on the Fuzzy logic approach, the threshold point would be more stable during the analysis, resulting in rather constant reliability results and more precise assessment.

Keywords: criterion-referenced tests, threshold loss agreement, threshold point, fuzzy logic approach

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489 Pseudo Modal Operating Deflection Shape Based Estimation Technique of Mode Shape Using Time History Modal Assurance Criterion

Authors: Doyoung Kim, Hyo Seon Park


Studies of System Identification(SI) based on Structural Health Monitoring(SHM) have actively conducted for structural safety. Recently SI techniques have been rapidly developed with output-only SI paradigm for estimating modal parameters. The features of these output-only SI methods consist of Frequency Domain Decomposition(FDD) and Stochastic Subspace Identification(SSI) are using the algorithms based on orthogonal decomposition such as singular value decomposition(SVD). But the SVD leads to high level of computational complexity to estimate modal parameters. This paper proposes the technique to estimate mode shape with lower computational cost. This technique shows pseudo modal Operating Deflections Shape(ODS) through bandpass filter and suggests time history Modal Assurance Criterion(MAC). Finally, mode shape could be estimated from pseudo modal ODS and time history MAC. Analytical simulations of vibration measurement were performed and the results with mode shape and computation time between representative SI method and proposed method were compared.

Keywords: modal assurance criterion, mode shape, operating deflection shape, system identification

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488 Effect of Hill Interval Training on VO₂ Max among Filed Hockey Players

Authors: Sujay Bisht


The purpose of the study was to evaluate and find out the effect of Hill interval training on VO₂ MAX among field Hockey players. Thirty male field hockey players were selected from LNIPE, Guwahati who were studied in B.P.Ed course. The selected subjects were aged between 18 to 23 years. The VO₂ MAX was calculated and they were divided into two group. One group (N=15) considered as control group that did not participated in any special training apart from regular scheduled/curriculum and another group (N=15) considered as an experimental group which underwent four week Hill Training program. The selected criterion variable such VO₂ Max was measured by the cooper 12min/run/walk test and scores was recorded in ml/kg/min. The subjects were tested on selected criterion variable such as VO₂ Max prior and immediately after the training program. The pretest and posttest data were evaluate by the Analysis of Covariance (ANCOVA) to find out the significance difference if any between the experimental and control group on selected criterion variable. The level of significance was set at 0.05 level of confidence. After applied ANCOVA it was revealed that there was a significant different among the experimental and control group on VO₂ Max. Finally it was concluded that 4 week of Hill interval training effect the VO₂ max performance of field hockey players.

Keywords: VO₂ max, hill interval training, ANCOVA, experimental group

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487 Sensitive Analysis of the ZF Model for ABC Multi Criteria Inventory Classification

Authors: Makram Ben Jeddou


The ABC classification is widely used by managers for inventory control. The classical ABC classification is based on the Pareto principle and according to the criterion of the annual use value only. Single criterion classification is often insufficient for a closely inventory control. Multi-criteria inventory classification models have been proposed by researchers in order to take into account other important criteria. From these models, we will consider the ZF model in order to make a sensitive analysis on the composite score calculated for each item. In fact, this score based on a normalized average between a good and a bad optimized index can affect the ABC items classification. We will then focus on the weights assigned to each index and propose a classification compromise.

Keywords: ABC classification, multi criteria inventory classification models, ZF-model

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486 Comparative Study to Evaluate the Efficacy of Control Criterion in Determining Consolidation Scope in the Public Sector

Authors: Batool Zarei


This study aims to answer this question whether control criterion with two elements of power and benefit which is introduced as 'control criterion of consolidation scope' in national and international standards of accounting in public sector (and also private sector) is efficient enough or not. The methodology of this study is comparative and the results of this research are significantly generalizable, due to the given importance to the sample of countries which were studied. Findings of this study states that in spite of pervasive use of control criterion (including 2 elements of power and benefit), criteria for determining the existence of control in public sector accounting standards, are not efficient enough to determine the consolidation scope of whole of government financial statements in a way that meet decision making and accountability needs of managers, policy makers and supervisors; specially parliament. Therefore, the researcher believes that for determining consolidation scope in public sector, in addition to economic view, it is better to pay attention to budgetary, legal and statistical concepts and also to practical and financial risk and define indicators for proving the existence of control (power and benefit) which include accountability relationships (budgetary relation, legal form and nature of activity). these findings also reveals the necessity of passing a comprehensive public financial management (PFM) legislation in order to redefine the characteristics of public sector entities and whole of government financial statements scope and review Statistics organizations and central banks duties for preparing government financial statistics and national accounts in order to achieve sustainable development and resilient economy goals.

Keywords: control, consolidation scope, public sector accounting, government financial statistics, resilient economy

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485 On Algebraic Structure of Improved Gauss-Seide Iteration

Authors: O. M. Bamigbola, A. A. Ibrahim


Analysis of real life problems often results in linear systems of equations for which solutions are sought. The method to employ depends, to some extent, on the properties of the coefficient matrix. It is not always feasible to solve linear systems of equations by direct methods, as such the need to use an iterative method becomes imperative. Before an iterative method can be employed to solve a linear system of equations there must be a guaranty that the process of solution will converge. This guaranty, which must be determined a priori, involve the use of some criterion expressible in terms of the entries of the coefficient matrix. It is, therefore, logical that the convergence criterion should depend implicitly on the algebraic structure of such a method. However, in deference to this view is the practice of conducting convergence analysis for Gauss-Seidel iteration on a criterion formulated based on the algebraic structure of Jacobi iteration. To remedy this anomaly, the Gauss-Seidel iteration was studied for its algebraic structure and contrary to the usual assumption, it was discovered that some property of the iteration matrix of Gauss-Seidel method is only diagonally dominant in its first row while the other rows do not satisfy diagonal dominance. With the aid of this structure we herein fashion out an improved version of Gauss-Seidel iteration with the prospect of enhancing convergence and robustness of the method. A numerical section is included to demonstrate the validity of the theoretical results obtained for the improved Gauss-Seidel method.

Keywords: linear algebraic system, Gauss-Seidel iteration, algebraic structure, convergence

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484 Automatic MC/DC Test Data Generation from Software Module Description

Authors: Sekou Kangoye, Alexis Todoskoff, Mihaela Barreau


Modified Condition/Decision Coverage (MC/DC) is a structural coverage criterion that is highly recommended or required for safety-critical software coverage. Therefore, many testing standards include this criterion and require it to be satisfied at a particular level of testing (e.g. validation and unit levels). However, an important amount of time is needed to meet those requirements. In this paper we propose to automate MC/DC test data generation. Thus, we present an approach to automatically generate MC/DC test data, from software module description written over a dedicated language. We introduce a new merging approach that provides high MC/DC coverage for the description, with only a little number of test cases.

Keywords: domain-specific language, MC/DC, test data generation, safety-critical software coverage

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