Search results for: Process of study
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 16269

Search results for: Process of study

15969 Strengthening the HCI Approaches in the Software Development Process

Authors: Rogayah A. Majid, Nor Laila Md. Noor, Wan Adilah Wan Adnan

Abstract:

User-Centered Design (UCD), Usability Engineering (UE) and Participatory Design (PD) are the common Human- Computer Interaction (HCI) approaches that are practiced in the software development process, focusing towards issues and matters concerning user involvement. It overlooks the organizational perspective of HCI integration within the software development organization. The Management Information Systems (MIS) perspective of HCI takes a managerial and organizational context to view the effectiveness of integrating HCI in the software development process. The Human-Centered Design (HCD) which encompasses all of the human aspects including aesthetic and ergonomic, is claimed as to provide a better approach in strengthening the HCI approaches to strengthen the software development process. In determining the effectiveness of HCD in the software development process, this paper presents the findings of a content analysis of HCI approaches by viewing those approaches as a technology which integrates user requirements, ranging from the top management to other stake holder in the software development process. The findings obtained show that HCD approach is a technology that emphasizes on human, tools and knowledge in strengthening the HCI approaches to strengthen the software development process in the quest to produce a sustainable, usable and useful software product.

Keywords: Human-Centered Design (HCD), Management Information Systems (MIS), Participatory Design (PD), User- Centered Design (UCD), Usability Engineering (UE)

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15968 Accelerated Aging of Photopolymeric Material Used in Flexography

Authors: S. Mahovic Poljacek, T. Tomasegovic, T. Cigula, D. Donevski, R. Szentgyörgyvölgyi, S. Jakovljevic

Abstract:

In this paper, a degradation of the photopolymeric material (PhPM), used as printing plate in the flexography reproduction technique, caused by accelerated aging has been observed. Since the basis process for production of printing plates from the PhPM is a radical cross-linking process caused by exposing to UV wavelengths, the assumption was that improper storage or irregular handling of the PhPM plate can change the surface and structure characteristics of the plates. Results have shown that the aging process causes degradation in the structure and changes in the surface of the PhPM printing plate.

Keywords: Aging process, accelerated treatment, flexography, photopolymeric material (PhPM).

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15967 Overview of Adaptive Spline Interpolation

Authors: Rongli Gai, Zhiyuan Chang, Xiaohong Wang, Jingyu Liu

Abstract:

In view of various situations in the interpolation process, most researchers use self-adaptation to adjust the interpolation process, which is also one of the current and future research hotspots in the field of CNC (Computerized Numerical Control) machining. In the interpolation process, according to the overview of the spline curve interpolation algorithm, the adaptive analysis is carried out from the factors affecting the interpolation process. The adaptive operation is reflected in various aspects, such as speed, parameters, errors, nodes, feed rates, random period, sensitive point, step size, curvature, adaptive segmentation, adaptive optimization, etc. This paper will analyze and summarize the research of adaptive imputation in the direction of the above factors affecting imputation.

Keywords: Adaptive algorithm, CNC machining, interpolation constraints, spline curve interpolation.

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15966 Frozen Fish: Control of Glazing Operation

Authors: Tânia Manso, Luís Teixeira, Paula M. Reis Correia

Abstract:

Glazing is a process used to reduce undesirable drying or dehydration of fish during frozen or cold storage. To evaluate the effect of the time/ temperature binomial of the cryogenic frozen tunnel in the amount of glazing watera Central Composite Rotatable Design was used, with application of the Response Surface Methodology. The results reveal that the time/ temperature obtained for pink cusk-eel in experimental conditions for glazing water are similar to the industrial process, but for red fish and merluza the industrial process needs some adjustments. Control charts were established and implementedto control the amount of glazing water on sardine and merluza. They show that the freezing process was statistically controlled but there were some tendencies that must be analyzed, since the trend of sample mean values approached either of the limits, mainly in merluza. Thus, appropriate actions must be taken, in order to improve the process.

Keywords: Control charts, frozen fish, glazing, RSM.

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15965 Proposing Enterprise Wide Information Systems Business Performance Model

Authors: Vineet Kansal

Abstract:

Enterprise Wide Information Systems (EWIS) implementation involves the entire business and will require changes throughout the firm. Because of the scope, complexity and continuous nature of ERP, the project-based approach to managing the implementation process resulted in failure rates of between 60% and 80%. In recent years ERP systems have received much attention. The organizational relevance and risk of ERP projects make it important for organizations to focus on ways to make ERP implementation successful. Once these systems are in place, however, their performance depends on the identified macro variables viz. 'Business Process', 'Decision Making' and 'Individual / Group working'. The questionnaire was designed and administered. The responses from 92 organizations were compiled. The relationship of these variables with EWIS performance is analyzed using inferential statistical measurements. The study helps to understand the performance of model presented. The study suggested in keeping away from the calamities and thereby giving the necessary competitive edge. Whenever some discrepancy is identified during the process of performance appraisal care has to be taken to draft necessary preventive measures. If all these measures are taken care off then the EWIS performance will definitely deliver the results.

Keywords: Enterprise Systems, performance, technology

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15964 The Forensic Swing of Things: The Current Legal and Technical Challenges of IoT Forensics

Authors: Pantaleon Lutta, Mohamed Sedky, Mohamed Hassan

Abstract:

The inability of organizations to put in place management control measures for Internet of Things (IoT) complexities persists to be a risk concern. Policy makers have been left to scamper in finding measures to combat these security and privacy concerns. IoT forensics is a cumbersome process as there is no standardization of the IoT products, no or limited historical data are stored on the devices. This paper highlights why IoT forensics is a unique adventure and brought out the legal challenges encountered in the investigation process. A quadrant model is presented to study the conflicting aspects in IoT forensics. The model analyses the effectiveness of forensic investigation process versus the admissibility of the evidence integrity; taking into account the user privacy and the providers’ compliance with the laws and regulations. Our analysis concludes that a semi-automated forensic process using machine learning, could eliminate the human factor from the profiling and surveillance processes, and hence resolves the issues of data protection (privacy and confidentiality).

Keywords: Cloud forensics, data protection laws, GDPR, IoT forensics, machine learning.

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15963 Analytical and Finite Element Analysis of Hydroforming Deep Drawing Process

Authors: Maziar Ramezani, Thomas Neitzert

Abstract:

This paper gives an overview of a deep drawing process by pressurized liquid medium separated from the sheet by a rubber diaphragm. Hydroforming deep drawing processing of sheet metal parts provides a number of advantages over conventional techniques. It generally increases the depth to diameter ratio possible in cup drawing and minimizes the thickness variation of the drawn cup. To explore the deformation mechanism, analytical and numerical simulations are used for analyzing the drawing process of an AA6061-T4 blank. The effects of key process parameters such as coefficient of friction, initial thickness of the blank and radius between cup wall and flange are investigated analytically and numerically. The simulated results were in good agreement with the results of the analytical model. According to finite element simulations, the hydroforming deep drawing method provides a more uniform thickness distribution compared to conventional deep drawing and decreases the risk of tearing during the process.

Keywords: Deep drawing, Hydroforming, Rubber diaphragm

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15962 Multi-Agent Model for Automation of Business Process Management System Based on Service Oriented Architecture

Authors: Soe Winn, May Thwe Oo

Abstract:

Business process automation is an important task in an enterprise business environment software development. The requirements of processing acceleration and automation level of enterprises are inherently different from one organization to another. We present a methodology and system for automation of business process management system architecture by multi-agent collaboration based on SOA. Design layer processes are modeled in semantic markup language for web services application. At the core of our system is considering certain types of human tasks to their further automation across over multiple platform environments. An improved abnormality processing with model for automation of BPMS architecture by multi-agent collaboration based on SOA is introduced. Validating system for efficiency of process automation, an application for educational knowledge base instance would also be described.

Keywords: Business process management system, businessprocess automation, multi-agent collaboration, Service OrientedArchitecture, extensible service application

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15961 The Fluid Limit of the Critical Processor Sharing Tandem Queue

Authors: Amal Ezzidani, Abdelghani Ben Tahar, Mohamed Hanini

Abstract:

A sequence of finite tandem queue is considered for this study. Each one has a single server, which operates under the egalitarian processor sharing discipline. External customers arrive at each queue according to a renewal input process and having a general service times distribution. Upon completing service, customers leave the current queue and enter to the next. Under mild assumptions, including critical data, we prove the existence and the uniqueness of the fluid solution. For asymptotic behavior, we provide necessary and sufficient conditions for the invariant state and the convergence to this invariant state. In the end, we establish the convergence of a correctly normalized state process to a fluid limit characterized by a system of algebraic and integral equations.

Keywords: Fluid Limit, fluid model, measure valued process, processor sharing, tandem queue.

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15960 Selective Wet-Etching of Amorphous/Crystallized Sb20se80 Thin Films

Authors: O. Shiman, V. Gerbreders, E. Sledevskis, A. Bulanovs, V.Pashkevich

Abstract:

The selective wet-etching of amorphous and crystalline region of Sb20Se80 thin films was carried out using organic based solution e.g. amines. We report the development of an in situ real-time method to study the wet chemical etching process of thin films. Characterization of the structure and surface of films studied by X-ray diffraction, SEM and EBSD methods has been done and potential application suggested.

Keywords: amorphous and crystalline phases, chalcogenide thinfilm, etching process

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15959 Integrating the Theory of Constraints and Six Sigma in Manufacturing Process Improvement

Authors: Kai Jin, Hyder Abdul-Razzak, Yousri Elkassabgi, Hong Zhou, Aaron Herrera

Abstract:

Six Sigma is a well known discipline that reduces variation using complex statistical tools and the DMAIC model. By integrating Goldratts-s Theory of Constraints, the Five Focusing Points and System Thinking tools, Six Sigma projects can be selected where it can cause more impact in the company. This research defines an integrated model of six sigma and constraint management that shows a step-by-step guide using the original methodologies from each discipline and is evaluated in a case study from the production line of a Automobile engine monoblock V8, resulting in an increase in the line capacity from 18.7 pieces per hour to 22.4 pieces per hour, a reduction of 60% of Work-In-Process and a variation decrease of 0.73%.

Keywords: Constraint Management, Manufacturing Process Improvement, Six Sigma, System Thinking.

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15958 Investigation of a Hybrid Process: Multipoint Incremental Forming

Authors: Safa Boudhaouia, Mohamed Amen Gahbiche, Eliane Giraud, Wacef Ben Salem, Philippe Dal Santo

Abstract:

Multi-point forming (MPF) and asymmetric incremental forming (ISF) are two flexible processes for sheet metal manufacturing. To take advantages of these two techniques, a hybrid process has been developed: The Multipoint Incremental Forming (MPIF). This process accumulates at once the advantages of each of these last mentioned forming techniques, which makes it a very interesting and particularly an efficient process for single, small, and medium series production. In this paper, an experimental and a numerical investigation of this technique are presented. To highlight the flexibility of this process and its capacity to manufacture standard and complex shapes, several pieces were produced by using MPIF. The forming experiments are performed on a 3-axis CNC machine. Moreover, a numerical model of the MPIF process has been implemented in ABAQUS and the analysis showed a good agreement with experimental results in terms of deformed shape. Furthermore, the use of an elastomeric interpolator allows avoiding classical local defaults like dimples, which are generally caused by the asymmetric contact and also improves the distribution of residual strain. Future works will apply this approach to other alloys used in aeronautic or automotive applications.

Keywords: Incremental forming, numerical simulation, MPIF, multipoint forming.

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15957 Two-step Iterative Process For Common Fixed Points of Two Asymptotically Quasi-nonexpansive Mappings

Authors: Safeer Hussain Khan

Abstract:

In this paper, we consider an iteration process for approximating common fixed points of two asymptotically quasinonexpansive mappings and we prove some strong and weak convergence theorems for such mappings in uniformly convex Banach spaces.

Keywords: Asypmtotically quasi-nonexpansive mappings, Commonfixed point, Strong and weak convergence, Iteration process.

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15956 A Proposed Performance Prediction Approach for Manufacturing Processes using ANNs

Authors: M. S. Abdelwahed, M. A. El-Baz, T. T. El-Midany

Abstract:

this paper aims to provide an approach to predict the performance of the product produced after multi-stages of manufacturing processes, as well as the assembly. Such approach aims to control and subsequently identify the relationship between the process inputs and outputs so that a process engineer can more accurately predict how the process output shall perform based on the system inputs. The approach is guided by a six-sigma methodology to obtain improved performance. In this paper a case study of the manufacture of a hermetic reciprocating compressor is presented. The application of artificial neural networks (ANNs) technique is introduced to improve performance prediction within this manufacturing environment. The results demonstrate that the approach predicts accurately and effectively.

Keywords: Artificial neural networks, Reciprocating compressor manufacturing, Performance prediction, Quality improvement

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15955 Dependence of Virtual Subjects Reflection from the Features of Coping Behavior of Students

Authors: F.S.Tashimova, A. Mirzabekova, Z. Ismagambetova, Y. Massanov, Z. Gabit

Abstract:

In the globalization process, when the struggle for minds and values of the people is taking place, the impact of the virtual space can cause unexpected effects and consequences in the process of adjustment of young people in this world. Their special significance is defined by unconscious influence on the underlying process of meaning and therefore the values preached by them are much more effective and affect both the personal characteristics and the peculiarities of adjustment process. Related to this the challenge is to identify factors influencing the reflection characteristics of virtual subjects and measures their impact on the personal characteristics of the students.

Keywords: Coping behavior, overcoming, personalization (representation), psychological defense, values, virtual space, virtual subject, subjective reflection.

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15954 A Detailed Experimental Study of the Springback Anisotropy of Three Metals using the Stretching-Bending Process

Authors: A. Soualem

Abstract:

Springback is a significant problem in the sheet metal forming process. When the tools are released after the stage of forming, the product springs out, because of the action of the internal stresses. In many cases the deviation of form is too large and the compensation of the springback is necessary. The precise prediction of the springback of product is increasingly significant for the design of the tools and for compensation because of the higher ratio of the yield stress to the elastic modulus. The main object in this paper was to study the effect of the anisotropy on the springback for three directions of rolling: 0°, 45° and 90°. At the same time, we highlighted the influence of three different metallic materials: Aluminum, Steel and Galvanized steel. The original of our purpose consist on tests which are ensured by adapting a U-type stretching-bending device on a tensile testing machine, where we studied and quantified the variation of the springback according to the direction of rolling. We also showed the role of lubrication in the reduction of the springback. Moreover, in this work, we have studied important characteristics in deep drawing process which is a springback. We have presented defaults that are showed in this process and many parameters influenced a springback. Finally, our results works lead us to understand the influence of grains orientation with different metallic materials on the springback and drawing some conclusions how to concept deep drawing tools. In addition, the conducted work represents a fundamental contribution in the discussion the industry application.

Keywords: Deep-Drawing, Grains orientation, Laminate Tool, Springback.

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15953 The Adoption of Process Management for Accounting Information Systems in Thailand

Authors: Manirath Wongsim, Pawornprat Hongsakon

Abstract:

Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimisation of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.

Keywords: Information quality, information quality dimensions, accounting information systems, accounting Information system adoption.

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15952 Testing of Electronic Control Unit Communication Interface

Authors: Petr Šimek, Kamil Kostruk

Abstract:

This paper deals with the problem of testing the Electronic Control Unit (ECU) for the specified function validation. Modern ECUs have many functions which need to be tested. This process requires tracking between the test and the specification. The technique discussed in this paper explores the system for automating this process. The paper focuses on the introduction to the problem in general, then it describes the proposed test system concept and its principle. It looks at how the process of the ECU interface specification file for automated interface testing and test tracking works. In the end, the future possible development of the project is discussed.

Keywords: Electronic control unit testing, embedded system, test generate, test automation, process automation, CAN bus, Ethernet.

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15951 Simulation Games in Business Process Management Education

Authors: Vesna Bosilj Vuksic, Mirjana Pejic Bach

Abstract:

Business process management (BPM) has become widely accepted within business community as a means for improving business performance. However, it is of the highest importance to incorporate BPM as part of the curriculum at the university level education in order to achieve the appropriate acceptance of the method. Goal of the paper is to determine the current state of education in business process management (BPM) at the Croatian universities and abroad. It investigates the applied forms of instruction and teaching methods and gives several proposals for BPM courses improvement. Since majority of undergraduate and postgraduate students have limited understanding of business processes and lack of any practical experience, there is a need for introducing new teaching approaches. Therefore, we offer some suggestions for further improvement, among which the introduction of simulation games environment in BPM education is strongly recommended.

Keywords: business process management, simulation games, education

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15950 A Numerical Model Simulation for an Updraft Gasifier Using High Temperature Steam

Authors: T. M. Ismail, M. Abd El-Salam

Abstract:

A mathematical model study was carried out to investigate gasification of biomass fuels using high temperature air and steam as a gasifying agent using high-temperature air up to 1000°C. In this study, a 2D computational fluid dynamics model was developed to study the gasification process in an updraft gasifier, considering drying, pyrolysis, combustion, and gasification reactions. The gas and solid phases were resolved using a Euler−Euler multiphase approach, with exchange terms for the momentum, mass, and energy. The standard k−ε turbulence model was used in the gas phase, and the particle phase was modeled using the kinetic theory of granular flow. The results show that the present model giving a promise way in its capability and sensitivity for the parameter affects that influence the gasification process.

Keywords: Computational fluid dynamics, gasification, biomass fuel, fixed bed gasifier

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15949 Treatment of Petroleum Refinery Wastewater by using UASB Reactors

Authors: H.A. Gasim, S.R.M. Kutty, M.H. Isa, M.P.M. Isa

Abstract:

Petroleum refineries discharged large amount of wastewater -during the refining process- that contains hazardous constituents that is hard to degrade. Anaerobic treatment process is well known as an efficient method to degrade high strength wastewaters. Up-flow Anaerobic Sludge Blanker (UASB) is a common process used for various wastewater treatments. Two UASB reactors were set up and operated in parallel to evaluate the treatment efficiency of petroleum refinery wastewater. In this study four organic volumetric loading rates were applied (i.e. 0.58, 0.89, 1.21 and 2.34 kg/m3·d), two loads to each reactor. Each load was applied for a period of 60 days for the reactor to acclimatize and reach steady state, and then the second load applied. The chemical oxygen demand (COD) removals were satisfactory with the removal efficiencies at the loadings applied were 78, 82, 83 and 81 % respectively.

Keywords: Petroleum refinery wastewater, anaerobic treatment, UASB, organic volumetric loading rate

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15948 Testing Loaded Programs Using Fault Injection Technique

Authors: S. Manaseer, F. A. Masooud, A. A. Sharieh

Abstract:

Fault tolerance is critical in many of today's large computer systems. This paper focuses on improving fault tolerance through testing. Moreover, it concentrates on the memory faults: how to access the editable part of a process memory space and how this part is affected. A special Software Fault Injection Technique (SFIT) is proposed for this purpose. This is done by sequentially scanning the memory of the target process, and trying to edit maximum number of bytes inside that memory. The technique was implemented and tested on a group of programs in software packages such as jet-audio, Notepad, Microsoft Word, Microsoft Excel, and Microsoft Outlook. The results from the test sample process indicate that the size of the scanned area depends on several factors. These factors are: process size, process type, and virtual memory size of the machine under test. The results show that increasing the process size will increase the scanned memory space. They also show that input-output processes have more scanned area size than other processes. Increasing the virtual memory size will also affect the size of the scanned area but to a certain limit.

Keywords: Complex software systems, Error detection, Fault tolerance, Injection and testing methodology, Memory faults, Process and virtual memory.

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15947 Additive Friction Stir Manufacturing Process: Interest in Understanding Thermal Phenomena and Numerical Modeling of the Temperature Rise Phase

Authors: A. Lauvray, F. Poulhaon, P. Michaud, P. Joyot, E. Duc

Abstract:

Additive Friction Stir Manufacturing, or AFSM, is a new industrial process that follows the emergence of friction-based processes. The AFSM process is a solid-state additive process using the energy produced by the friction at the interface between a rotating non-consumable tool and a substrate. Friction depends on various parameters like axial force, rotation speed or friction coefficient. The feeder material is a metallic rod that flows through a hole in the tool. There is still a lack in understanding of the physical phenomena taking place during the process. This research aims at a better AFSM process understanding and implementation, thanks to numerical simulation and experimental validation performed on a prototype effector. Such an approach is considered a promising way for studying the influence of the process parameters and to finally identify a process window that seems relevant. The deposition of material through the AFSM process takes place in several phases. In chronological order these phases are the docking phase, the dwell time phase, the deposition phase, and the removal phase. The present work focuses on the dwell time phase that enables the temperature rise of the system due to pure friction. An analytic modeling of heat generation based on friction considers as main parameters the rotational speed and the contact pressure. Another parameter considered influential is the friction coefficient assumed to be variable, due to the self-lubrication of the system with the rise in temperature or the materials in contact roughness smoothing over time. This study proposes through a numerical modeling followed by an experimental validation to question the influence of the various input parameters on the dwell time phase. Rotation speed, temperature, spindle torque and axial force are the main monitored parameters during experimentations and serve as reference data for the calibration of the numerical model. This research shows that the geometry of the tool as well as fluctuations of the input parameters like axial force and rotational speed are very influential on the temperature reached and/or the time required to reach the targeted temperature. The main outcome is the prediction of a process window which is a key result for a more efficient process implementation.

Keywords: numerical model, additive manufacturing, frictional heat generation, process

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15946 Recovery of Acetonitrile from Aqueous Solutions by Extractive Distillation–Effect of Entrainer

Authors: Aleksandra Yu. Sazonova, Valentina M. Raeva

Abstract:

The aim of this work was to apply extractive distillation for acetonitrile removal from water solutions, to validate thermodynamic criterion based on excess Gibbs energy to entrainer selection process for acetonitrile – water mixture separation and show its potential efficiency at isothermal conditions as well as at isobaric (conditions of real distillation process), to simulate and analyze an extractive distillation process with chosen entrainers: optimize amount of trays and feeds, entrainer/original mixture and reflux ratios. Equimolar composition of the feed stream was chosen for the process, comparison of the energy consumptions was carried out. Glycerol was suggested as the most energetically and ecologically suitable entrainer.

Keywords: Acetonitrile, entrainer, extractive distillation, water.

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15945 Role of Lemna minor Lin. in Treating the Textile Industry Wastewater

Authors: D. Sivakumar

Abstract:

Textile industry processes are among the most environmentally unfriendly industrial processes; because, they produce color wastewater that is heavily polluted the environment. Therefore, textile industry wastewater has to be treated before being discharged into the environment. In this study, experiments were conducted for different process parameters like nutrient dosage and dilution ratio against the pH and contact time to remove COD and color in a textile industrial wastewater using aquatic macrophytes Lemna minor L. The experimental results showed that the maximum percentage reduction of COD and color in a textile industry wastewater by Lemna minor L. was obtained at an optimum nutrient dosage of 50g, dilution ratio of 8, pH of 8 and contact time of 4 days. Similarly, the results of validation experiments showed that the experiments were able to reproduce the obtained optimum process parameters. The maximum removal percentage of color in an aqueous solution (86.35%) is higher than the removal of color in a textile industry wastewater (82.85). Further, the first order kinetic model was fitted well with the experimental data of this present study. Finally, this study concluded that Lemna minor L. may be used for removing all types of parameters in any type of textile industry wastewater.

Keywords: Aquatic Macrophyte, Process Parameters, Textile Industry Wastewater.

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15944 Accounting Research from the Globalization Perspective

Authors: Paul Diaconu, Nicoleta Coman

Abstract:

This paper explores the idea of globalisation and considers accounting-s role in that process in order to develop new spaces for accounting research. That-s why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it-s related to the fact that we sees accounting as social and evolutionist process, that pays heed to those voices arguing for greater social and environmental justice, and that draws attention to the role of accounting researchers in the process of globalisation. The paper defines globalisation and expands the globalisation and accounting research agenda introducing in this context the harmonization process in accounting. There are the two main systems which are disputing the first stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the selected one. Due to this fact a convergence of the two, joining the advantages and disadvantages of the two should be the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. The paper is emphasising the role of the cultural differences in the process of imposing of an unique international accounting system by the global organizations..

Keywords: Investors, capital markets, international accounting.

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15943 On the Efficiency and Robustness of Commingle Wiener and Lévy Driven Processes for Vasciek Model

Authors: Rasaki O. Olanrewaju

Abstract:

The driven processes of Wiener and Lévy are known self-standing Gaussian-Markov processes for fitting non-linear dynamical Vasciek model. In this paper, a coincidental Gaussian density stationarity condition and autocorrelation function of the two driven processes were established. This led to the conflation of Wiener and Lévy processes so as to investigate the efficiency of estimates incorporated into the one-dimensional Vasciek model that was estimated via the Maximum Likelihood (ML) technique. The conditional laws of drift, diffusion and stationarity process was ascertained for the individual Wiener and Lévy processes as well as the commingle of the two processes for a fixed effect and Autoregressive like Vasciek model when subjected to financial series; exchange rate of Naira-CFA Franc. In addition, the model performance error of the sub-merged driven process was miniature compared to the self-standing driven process of Wiener and Lévy.

Keywords: Wiener process, Lévy process, Vasciek model, drift, diffusion, Gaussian density stationary.

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15942 Optimization of Process Parameters of Pressure Die Casting using Taguchi Methodology

Authors: Satish Kumar, Arun Kumar Gupta, Pankaj Chandna

Abstract:

The present work analyses different parameters of pressure die casting to minimize the casting defects. Pressure diecasting is usually applied for casting of aluminium alloys. Good surface finish with required tolerances and dimensional accuracy can be achieved by optimization of controllable process parameters such as solidification time, molten temperature, filling time, injection pressure and plunger velocity. Moreover, by selection of optimum process parameters the pressure die casting defects such as porosity, insufficient spread of molten material, flash etc. are also minimized. Therefore, a pressure die casting component, carburetor housing of aluminium alloy (Al2Si2O5) has been considered. The effects of selected process parameters on casting defects and subsequent setting of parameters with the levels have been accomplished by Taguchi-s parameter design approach. The experiments have been performed as per the combination of levels of different process parameters suggested by L18 orthogonal array. Analyses of variance have been performed for mean and signal-to-noise ratio to estimate the percent contribution of different process parameters. Confidence interval has also been estimated for 95% consistency level and three conformational experiments have been performed to validate the optimum level of different parameters. Overall 2.352% reduction in defects has been observed with the help of suggested optimum process parameters.

Keywords: Aluminium Casting, Pressure Die Casting, Taguchi Methodology, Design of Experiments

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15941 A Concept of Successful Collaborative Design towards Sustainability of Project Development

Authors: Yani Rahmawati, Nadjadji Anwar, Christiono Utomo

Abstract:

Development in construction industry is leading to involve complexities in engineering systems; whereas it also required to its sustainability towards social, environmental, and economical aspects. Experts with requisite background and expertise are involved in order to integrate knowledge in achieving whole criteria through design process. Collaborative design is needed in order to attain optimum design through shared solution and goal from experts. This study is conducted to explore issues and approaches development of collaborative design research in construction and its influence to sustainability of the development. Literature review method is used in order to conceptually figure future research direction of collaborative design research. This research is a part of beginning process in doctoral research program, and will be used to support dissertation’s conceptual definition.

Keywords: Collaborative design, multi-discipline design, design process, sustainability of project development.

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15940 Influence of Deep Cold Rolling and Low Plasticity Burnishing on Surface Hardness and Surface Roughness of AISI 4140 Steel

Authors: P. R. Prabhu, S. M. Kulkarni, S. S. Sharma

Abstract:

Deep cold rolling (DCR) and low plasticity burnishing (LPB) process are cold working processes, which easily produce a smooth and work-hardened surface by plastic deformation of surface irregularities. The present study focuses on the surface roughness and surface hardness aspects of AISI 4140 work material, using fractional factorial design of experiments. The assessment of the surface integrity aspects on work material was done, in order to identify the predominant factors amongst the selected parameters. They were then categorized in order of significance followed by setting the levels of the factors for minimizing surface roughness and/or maximizing surface hardness. In the present work, the influence of main process parameters (force, feed rate, number of tool passes/overruns, initial roughness of the work piece, ball material, ball diameter and lubricant used) on the surface roughness and the hardness of AISI 4140 steel were studied for both LPB and DCR process and the results are compared. It was observed that by using LPB process surface hardness has been improved by 167% and in DCR process surface hardness has been improved by 442%. It was also found that the force, ball diameter, number of tool passes and initial roughness of the workpiece are the most pronounced parameters, which has a significant effect on the work piece-s surface during deep cold rolling and low plasticity burnishing process.

Keywords: Deep cold rolling, burnishing, surface roughness, surface hardness, design of experiments, AISI4140 steel.

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