Search results for: Curvy length measurement

Authors: Jyotsna Singh, Parul Garg, Alok Nath De

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In this paper, we present a non-blind technique of adding the watermark to the Fourier spectral components of audio signal in a way such that the modified amplitude does not exceed the maximum amplitude spread (MAS). This MAS is due to individual Discrete fourier transform (DFT) coefficients in that particular frame, which is derived from the Energy Spreading function given by Schroeder. Using this technique one can store double the information within a given frame length i.e. overriding the watermark on the host of equal length with least perceptual distortion. The watermark is uniformly floating on the DFT components of original signal. This helps in detecting any intentional manipulations done on the watermarked audio. Also, the scheme is found robust to various signal processing attacks like presence of multiple watermarks, Additive white gaussian noise (AWGN) and mp3 compression.

Keywords: Discrete Fourier Transform, Spreading Function, Watermark, Pseudo Noise Sequence, Spectral Masking Effect

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Authors: Tomáš Brabenec

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Cost contribution arrangements (CCAs) and Cost sharing agreements (CCAs) belong to the tools of modern finance management. Costs spend by associated enterprises on developing producing or obtaining assets, services or rights (in general - benefits) are used for tax optimizing too. The main purpose of joint research and development, producing or obtaining benefits is to lower these costs as much as possible or to maximize the benefits. In this article is mentioned the problematic of transfer pricing and arm's length principle with connection of CCAs, CSAs. Next, there is mentioned how to settle participation shares of the total cost and benefits contributions with respect to the OECD Transfer pricing for MNEs Guidelines and with respect to other significant regulations.

Keywords: Arm's length principle, Cost contribution arrangements, Cost sharing agreements, Reasonable anticipated benefits, Relevant costs, Transfer prices.

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Authors: Mahendran Samykano, Ram Mohan, Shyam Aravamudhan

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The objective of this work is to study the effect of two key factors - external magnetic field and applied current density during template-based electrodeposition of nickel nanowires using an electrode distance of 20 mm. Morphology, length, crystallite size and crystallographic characterization of the grown nickel nanowires at an electrode distance of 20mm are presented. For this electrode distance of 20 mm, these two key electrodeposition factors when coupled was found to reduce crystallite size with a higher growth length and preferred orientation of Ni crystals. These observed changes can be inferred to be due to coupled interaction forces induced by the intensity of applied electric field (current density) and external magnetic field known as magnetohydrodynamic (MHD) effect during the electrodeposition process.

Keywords: Anodic alumina oxide, electrodeposition, nanowires, nickel.

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Authors: C. Garcia, C. Andreasen

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Sugarcane is an important resource for bioenergy. Fields are usually established by using 15-20 cm pieces of sugarcane stalks as propagation material. An alternative method is to use small chips with nodes from sugarcane stalks. Plants from nodes are often established in plastic pots, but plastic pots could be replaced with biodegradable paper pots. This would be a more sustainable solution, reducing labor costs and avoiding pollution with plastic. We compared the establishment of plants from nodes taken from three different part of the sugarcane plant. The nodes were planted in plastic and paper pots. There was no significant difference between plants established in the two pot types. Nodes from different part of the stalk had different sprouting capacity. Nodes from the top parts sprouted significantly better than nodes taken from the middle or nodes taken closed to the ground in two experiments. Nodes with a length of 3 cm performed better than nodes with a length of 2 cm.

Keywords: Nodes, paper pots, propagation, sugarcane.

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Authors: Sérgio Afonso Mulema, Andrés Carrión García, Vicente Ernesto

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This paper analyses the effect of fertilizer (organic and inorganic) in the growth of tilapia. An experiment was implemented in the Aquapesca Company of Mozambique; there were considered four different treatments. Each type of fertilizer was applied in two of these treatments; a feed was supplied to the third treatment, and the fourth was taken as control. The weight and length of the tilapia were used as the growth parameters, and to measure the water quality, the physical-chemical parameters were registered. The results show that the weight and length were different for tilapias cultivated in different treatments. These differences were evidenced mainly by organic and feed treatments, where there was the largest and smallest value of these parameters, respectively. In order to prove that these differences were caused only by applied treatment without interference for the aquatic environment, a Fisher discriminant analysis was applied, which confirmed that the treatments were exposed to the same environment condition.

Keywords: Fertilizer, tilapia, growth, statistical methods.

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Authors: Y. Areepong

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The objective of this paper is to present explicit analytical formulas for evaluating important characteristics of Double Moving Average control chart (DMA) for Poisson distribution. The most popular characteristics of a control chart are Average Run Length ( 0 ARL ) - the mean of observations that are taken before a system is signaled to be out-of control when it is actually still incontrol, and Average Delay time ( 1 ARL ) - mean delay of true alarm times. An important property required of 0 ARL is that it should be sufficiently large when the process is in-control to reduce a number of false alarms. On the other side, if the process is actually out-ofcontrol then 1 ARL should be as small as possible. In particular, the explicit analytical formulas for evaluating 0 ARL and 1 ARL be able to get a set of optimal parameters which depend on a width of the moving average ( w ) and width of control limit ( H ) for designing DMA chart with minimum of 1 ARL

Keywords: Optimal parameters, Average Run Length, Average Delay time, Double Moving Average chart.

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Authors: Grigoris Giannarakis, Despina Galani, Charitoudi Georgia, Nikolaos Litinas

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The Corporate Social Responsibility (CSR) performance has garnered significant interest during the last two decades as numerous methodologies are proposed by Social Responsible Investment (SRI) indexes. The weight of each indicator is a crucial component of the CSR measurement procedures. Based on a previous study, the appropriate weight of each proposed indicator for the Greek telecommunication sector is specified using the rank reciprocal weighting. The Kendall-s Coefficient of Concordance and Spearman Correlation Coefficient non-parametric tests are adopted to determine the level of consensus among the experts concerning the importance rank of indicators. The results show that there is no consensus regarding the rank of indicators in most of stakeholders- domains. The equal weight for all indicators could be proposed as a solution for the lack of consensus among the experts. The study recommends three different equations concerning the adopted weight approach.

Keywords: Corporate Social Responsibility, Indicator, Weight.

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Authors: Atul Krishna Banik

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Nonlinear response behaviour of a cracked RC beam under harmonic excitation is analysed to investigate various instability phenomena like, bifurcation, jump phenomena etc. The nonlinearity of the system arises due to opening and closing of the cracks in the RC beam and is modelled as a cubic polynomial. In order to trace different branches at the bifurcation point on the response curve (amplitude versus frequency of excitation plot), an arc length continuation technique along with the incremental harmonic balance (IHBC) method is employed. The stability of the solution is investigated by the Floquet theory using Hsu-s scheme. The periodic solutions obtained by the IHBC method are compared with these obtained by the numerical integration of the equation of motion. Characteristics of solutions fold bifurcation, jump phenomena and from stable to unstable zones are identified.

Keywords: Incremental harmonic balance, arc-length continuation, bifurcation, jump phenomena.

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Authors: Aki Happonen, Adrian Burian, Erwin Hemming

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Fixed-point simulation results are used for the performance measure of inverting matrices by Cholesky decomposition. The fixed-point Cholesky decomposition algorithm is implemented using a fixed-point reconfigurable processing element. The reconfigurable processing element provides all mathematical operations required by Cholesky decomposition. The fixed-point word length analysis is based on simulations using different condition numbers and different matrix sizes. Simulation results show that 16 bits word length gives sufficient performance for small matrices with low condition number. Larger matrices and higher condition numbers require more dynamic range for a fixedpoint implementation.

Keywords: Cholesky Decomposition, Fixed-point, Matrix inversion, Reconfigurable processing.

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Authors: Chia-Hau Liu, Tai-Yue Wang

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Traditional multivariate control charts assume that measurement from manufacturing processes follows a multivariate normal distribution. However, this assumption may not hold or may be difficult to verify because not all the measurement from manufacturing processes are normal distributed in practice. This study develops a new multivariate control chart for monitoring the processes with non-normal data. We propose a mechanism based on integrating the one-class classification method and the adaptive technique. The adaptive technique is used to improve the sensitivity to small shift on one-class classification in statistical process control. In addition, this design provides an easy way to allocate the value of type I error so it is easier to be implemented. Finally, the simulation study and the real data from industry are used to demonstrate the effectiveness of the propose control charts.

Keywords: Multivariate control chart, statistical process control, one-class classification method.

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Authors: D. Zare, H. Safiyari, F. Salmanizade

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In this study, some physical and mechanical properties of jujube fruits, were measured and compared at constant moisture content of 15.5% w.b. The results showed that the mean length, width and thickness of jujube fruits were 18.88, 16.79 and 15.9 mm, respectively. The mean projected areas of jujube perpendicular to length, width, and thickness were 147.01, 224.08 and 274.60 mm2, respectively. The mean mass and volume were 1.51 g and 2672.80 mm3, respectively. The arithmetic mean diameter, geometric mean diameter and equivalent diameter varied from 14.53 to 20 mm, 14.5 to 19.94 mm, and 14.52 to 19.97 mm, respectively. The sphericity, aspect ratio and surface area of jujube fruits were 0.91, 0.89 and 926.28 mm2, respectively. Whole fruit density, bulk density and porosity of jujube fruits were measured and found to be 1.52 g/cm3, 0.3 g/cm3 and 79.3%, respectively. The angle of repose of jujube fruit was 14.66° (±0.58°). The static coefficient of friction on galvanized iron steel was higher than that on plywood and lower than that on glass surface. The values of rupture force, deformation, hardness and energy absorbed were found to be between 11.13-19.91N, 2.53- 4.82mm, 3.06-5.81N mm and 20.13-39.08 N/mm, respectively.

Keywords: Mechanical and Physical properties, Jujube fruits, friction coefficient

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Authors: Himanshu Dehra

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This paper presents a paradigm for characterization and checking of human noise behavior. The definitions of ‘Noise’ and ‘Noise Behavior’ are devised. The concept of characterization and examining of Noise Behavior is obtained from the proposed paradigm of Psychoacoustics. The measurement of human noise behavior is discussed through definitions of noise sources and noise measurements. The noise sources, noise measurement equations and noise filters are further illustrated through examples. The theory and significance of solar energy acoustics is presented for life and its activities. Human comfort and health are correlated with human brain through physiological responses and noise protection. Examples of heat stress, intense heat, sweating and evaporation are also enumerated.

Keywords: Human brain, noise behavior, noise characterization, noise filters, physiological responses, psychoacoustics.

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Authors: Shivani Chaturvedi, Santosh Satya, S. K. Tiwari

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Recent research on seeds of bio-diesel plants like Jatropha curcas, constituting 40-50% bio-crude oil indicates its potential as one of the most promising alternatives to conventional sources of energy. Also, limited studies on utilization of de-oiled cake have revealed that Jatropha bio-waste has good potential to be used as organic fertilizers produced via aerobic and anaerobic treatment. However, their commercial exploitation has not yet been possible. The present study aims at developing appropriate bio-processes and formulations utilizing Jatropha seed cake as organic fertilizer, for improving the growth of Polianthes tuberose L. (Tuberose). Pot experiments were carried out by growing tuberose plants on soil treated with composted formulations of Jatropha de-oiled cake, Farm Yard Manure (FYM) and inorganic fertilizers were also blended in soil. The treatment was carried out through soil amendment as well as foliar spray. The growth and morphological parameters were monitored for entire crop cycle. The growth Length and number of leaves, spike length, rachis length, number of bulb per plant and earliness of sprouting of bulb and yield enhancement were comparable to that achieved under inorganic fertilizer. Furthermore, performance of inorganic fertilizer also showed an improvement when blended with composted bio-waste. These findings would open new avenues for Jatropha based bio-wastes to be composted and used as organic fertilizers for commercial floriculture.

Keywords: Organic fertilizer, Jaropha cake, Tuberose (Polianthes tuberosa L.).

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Authors: Z. Ezzouine, A. Nakheli

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This paper presents a high position electromagnetic sensor system (HPESS) that is applicable for moving object detection. The authors have developed a high-performance position sensor prototype dedicated to students’ laboratory. The challenge was to obtain a highly accurate and real-time sensor that is able to calculate position, length or displacement. An electromagnetic solution based on a two coil induction principal was adopted. The HPESS converts mechanical motion to electric energy with direct contact. The output signal can then be fed to an electronic circuit. The voltage output change from the sensor is captured by data acquisition system using LabVIEW software. The displacement of the moving object is determined. The measured data are transmitted to a PC in real-time via a DAQ (NI USB -6281). This paper also describes the data acquisition analysis and the conditioning card developed specially for sensor signal monitoring. The data is then recorded and viewed using a user interface written using National Instrument LabVIEW software. On-line displays of time and voltage of the sensor signal provide a user-friendly data acquisition interface. The sensor provides an uncomplicated, accurate, reliable, inexpensive transducer for highly sophisticated control systems.

Keywords: Electromagnetic sensor, data acquisition, accurately, position measurement.

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Authors: Nadezhda Kvatashidze

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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.

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Authors: Chuen-Ching Wang, Yao-Tang Chang, Yu-Chang Hsu

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A simple but effective digital watermarking scheme utilizing a context adaptive variable length coding (CAVLC) method is presented for wireless communication system. In the proposed approach, the watermark bits are embedded in the final non-zero quantized coefficient of each DCT block, thereby yielding a potential reduction in the length of the coded block. As a result, the watermarking scheme not only provides the means to check the authenticity and integrity of the video stream, but also improves the compression ratio and therefore reduces both the transmission time and the storage space requirements of the coded video sequence. The results confirm that the proposed scheme enables the detection of malicious tampering attacks and reduces the size of the coded H.264 file. Therefore, the current study is feasible to apply in the video applications of wireless communication such as 3G system

Keywords: 3G, wireless communication, CAVLC, digitalwatermarking, motion compensation

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Authors: T.K. Tan, P.S. Khiew, W.S. Chiu, S.Radiman, R.Abd-Shukor, N.M. Huang, H.N. Lim

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In our recent study, we have used ZnO nanoparticles assisted with UV light irradiation to investigate the photocatalytic degradation of Phenol Red (PR). The ZnO photocatalyst was characterized by X-ray diffraction (XRD), transmission electron microscopy (TEM), specific surface area analysis (BET) and UVvisible spectroscopy. X-ray diffractometry result for the ZnO nanoparticles exhibit normal crystalline phase features. All observed peaks can be indexed to the pure hexagonal wurtzite crystal structures, with the space group of P63mc. There are no other impurities in the diffraction peak. In addition, TEM measurement shows that most of the nanoparticles are rod-like and spherical in shape and fairly monodispersed. A significant degradation of the PR was observed when the catalyst was added into the solution even without the UV light exposure. In addition, the photodegradation increases with the photocatalyst loading. The surface area of the ZnO nanomaterials from the BET measurement was 11.9 m2/g. Besides the photocatalyst loading, the effect of some parameters on the photodegradation efficiency such as initial PR concentration and pH were also studied.

Keywords: Nanostructures, phenol red, zinc oxide, heterogeneous photocatalyst.

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Authors: Václav Dvořák, Petra Dančová

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The article deals with pneumatic and hot wire anemometry measurement on subsonic axi-symmetric air ejector. Performances of the ejector with and without pulsations of primary flow are compared, measuring of characteristic pressures and mass flow rates are performed and ejector efficiency is evaluated. The pulsations of primary flow are produced by a synthetic jet generator, which is placed in the supply line of the primary flow just in front of the primary nozzle. The aim of the pulsation is to intensify the mixing process. In the article we present: Pressure measuring of pulsation on the mixing chamber wall, behind the mixing chamber and behind the diffuser measured by fast pressure transducers and results of hot wire anemometry measurement. It was found out that using of primary flow pulsations yields higher back pressure behind the ejector and higher efficiency. The processes in this ejector and influences of primary flow pulsations on the mixing processes are described.

Keywords: Air ejector, pulsation flow

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Authors: Erjola Reufi, Jozefita Marku, Thomas Bier

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Ultrasonic pulse velocity (UPV) method has been shown for some time to provide a reliable means of estimating properties and offers a unique opportunity for direct, quick and safe control of building damaged by earthquake, fatigue, conflagration and catastrophic scenarios. On this investigation hybrid reinforced concrete has been investigated by UPV method. Hooked end steel fiber of length 50 and 30 mm was added to concrete in different proportion 0, 0.25, 0.5, and 1 % by the volume of concrete. On the other hand, polypropylene fiber of length 12, 6, 3 mm was added to concrete of 0.1, 0.2, and 0.4 % by the volume of concrete. Fifteen different mixture has been prepared to investigate the relation between compressive strength and UPV values and also to investigate on the effect of volume and type of fiber on UPV values.

Keywords: Compressive strength, polypropylene fiber, steel fiber, ultrasonic pulse velocity, volume, type of fiber.

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Authors: Moustafa Ahmed, Ahmed Bakry, Safwat W. Z. Mahmoud

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We model and simulate the combined effect of fiber dispersion and frequency chirp of a directly modulated high-speed laser diode on the figures of merit of a non-amplified 40-Gbps optical fiber link. We consider both the return to zero (RZ) and non-return to zero (NRZ) patterns of the pseudorandom modulation bits. The performance of the fiber communication system is assessed by the fiber-length limitation due to the fiber dispersion. We study the influence of replacing standard single-mode fibers by non-zero dispersion-shifted fibers on the maximum fiber length and evaluate the associated power penalty. We introduce new dispersion tolerances for 1-dB power penalty of the RZ and NRZ 40-Gbps optical fiber links.

Keywords: Bit error rate, dispersion, frequency chirp, fiber communications, semiconductor laser.

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Authors: Ola I. S. El Dardery, Ismail Gomaa, Adel R. M. Rayan, Ghada El Khayat, Sara H. Sabry

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Continuous improvement activities are becoming a key organizational success factor; those improvement activities include but are not limited to kaizen, six sigma, lean production, and continuous improvement projects. Kaizen is a Japanese philosophy of continuous improvement by making small incremental changes to improve an organization’s performance, reduce costs, reduce delay time, reduce waste in production, etc. This research aims at proposing a measuring system for kaizen activities from a sustainable balanced scorecard perspective. A survey was developed and disseminated among kaizen experts in both Egypt and Japan with the purpose of allocating key performance indicators for both kaizen process (critical success factors) and result (kaizen benefits) into the five sustainable balanced scorecard perspectives. This research contributes to the extant literature by presenting a kaizen measurement of both kaizen process and results that will illuminate the benefits of using kaizen. Also, the presented measurement can help in the sustainability of kaizen implementation across various sectors and industries. Thus, grasping the full benefits of kaizen implementation will contribute to the spread of kaizen understanding and practice. Also, this research provides insights on the social and cultural differences that would influence the kaizen success. Determining the combination of the proper kaizen measures could be used by any industry, whether service or manufacturing for better kaizen activities measurement. The comparison between Japanese implementation of kaizen, as the pioneers of continuous improvement, and Egyptian implementation will help recommending better practices of kaizen in Egypt and contributing to the 2030 sustainable development goals. The study results reveal that there is no significant difference in allocating kaizen benefits between Egypt and Japan. However, with regard to the critical success factors some differences appeared reflecting the social differences and understanding between both countries, a single integrated measurement was reached between the Egyptian and Japanese allocation highlighting the Japanese experts’ opinion as the ultimate criterion for selection.

Keywords: continuous improvements, kaizen, performance, sustainable balanced scorecard

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Authors: Said M. Easa, Ahmed Shaker

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The hidden-point bar method is useful in many surveying applications. The method involves determining the coordinates of a hidden point as a function of horizontal and vertical angles measured to three fixed points on the bar. Using these measurements, the procedure involves calculating the slant angles, the distances from the station to the fixed points, the coordinates of the fixed points, and then the coordinates of the hidden point. The propagation of the measurement errors in this complex process has not been fully investigated in the literature. This paper evaluates the effect of the bar geometry on the position accuracy of the hidden point which depends on the measurement errors of the horizontal and vertical angles. The results are used to establish some guidelines regarding the inclination angle of the bar and the location of the observed points that provide the best accuracy.

Keywords: Hidden point, accuracy, error propagation, surveying, evaluation, simulation, geometry.

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Authors: S. Grace Sahaya Sheba, R. Omegala Priakumari

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Polyethylene glycol (PEG) is a condensation polymer of ethylene oxide and water. It is soluble in water and in many organic solvents. PEG is used to make emulsifying agents, detergents, soaps, plasticizers, ointments etc. Ethanol (C₂H₅OH) also known as ethyl alcohol is a well-known organic compound and has wide applications in chemical industry as it is used as a solvent for paint, varnish, in preserving biological specimens, used as a fuel mixed with petrol etc. Though their chemical and physical properties are already studied, still because of their uses in day to day life the authors thought it is better to study some more of their physical properties like ultrasonic velocity and hence adiabatic compressibility, free length, etc. A detailed study of such properties and some excess parameters like excess adiabatic compressibility, excess free volume and few more in the liquid mixtures of these two compounds with PEG as a solute and Ethanol as a solvent at various mole fractions may throw some light on deeper understanding of molecular interaction between the solute and the solvent supported by NMR, IR etc. Hence the present research work is on ultrasonics/allied studies on these two liquid mixtures. Ultrasonic velocity (U), density (ρ) and viscosity (η) at room temperature and at different mole fraction from 0 to 0.055 of ethanol in PEG have been experimentally carried out by the authors. Acoustical parameters such as adiabatic compressibility (β), free volume (V_f), acoustic impedance (Z), internal pressure (π_i), intermolecular free length (L_f) and relaxation time (τ) were calculated from the experimental data. We have calculated excess parameters like excess adiabatic compressibility (β^E), excess internal pressure (π_i^E) free length (L_f^E) and excess acoustic impedance (Z^E) etc for these two chosen liquid mixtures. The excess compressibility is positive and maximum around a mole fraction 0.007 and excess internal pressure is negative and maximum at the same mole fraction and longer free length. The results are analyzed and it may be concluded that the molecular interactions between the solute and the solvent is not strong and it may be weak. Appropriate graphs are drawn.

Keywords: Adiabatic Compressibility, Binary mixture, Induce dipole, Polarizability, Ultrasonic.

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Authors: Tanuj Kanchan, Anadi Gupta, Kewal Krishan

Abstract:

Human skull is shown to exhibit numerous sexually dimorphic traits. Estimation of sex is a challenging task especially when a part of skull is brought for medicolegal investigation. The present research was planned to evaluate the sexing potential of the dimensions of foramen magnum in forensic identification by craniometric analysis. Length and breadth of the foramen magnum was measured using Vernier calipers and the area of foramen magnum was calculated. The length, breadth, and area of foramen magnum were found to be larger in males than females. Sexual dimorphism index was calculated to estimate the sexing potential of each variable. The study observations are suggestive of the limited utility of the craniometric analysis of foramen magnum during the examination of skull and its parts in estimation of sex.

Keywords: Forensic Anthropology, Skeletal remains, Identification, Sex estimation, Foramen magnum.

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Authors: İsmail Hakkı Kalyoncu, Nilda Ersoy, Ayşe Yalcın Elidemir, Cansu Dolek

Abstract:

Some physico-chemical characteristics and mineral composition of 'Karayemis' (Prunus laurocerasus L.) fruits which grown naturally in Norteast Turkey was studied. 28 minerals ( Al, Mg, B, Mn, Co, Na, Ca, Ni, Cd, P, Cr, Pb, Cu, S, Fe, Zn, K, Sr, Li, As, V, Ag, Ba, Br, Ga, In, Se, Ti) were analyzed and 19 minerals were present at ascertainable levels. Karayemis fruit was richest in potassium (7938.711 ppm), magnesium (1242.186 ppm) and calcium (1158.853 ppm). And some physico-chemical characteristics of Karayemis fruit was investigated. Fruit length, fruit width, fruit thickness, fruit weight, total soluble solids, colour, protein, crude ash, crude fiber, crude oil values were determined as 2.334 cm, 1.884 cm, 2.112 cm, 5.35 g, 20.1 %, S99M99Y99, 0.29 %, 0.22 %, 6.63 % and 0.001 %, respectively. The seed of fruit mean weight, length, width and thickness were found to be 0.41 g, 1.303 cm, 0.921 cm and 0.803, respectively.

Keywords: Prunus laurocerasus L., physico-chemical properties, nutritional properties.

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Authors: Mariam Vardiashvili

Abstract:

The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.

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Authors: Abhay Kumar Singh

Abstract:

Structural and UV/Visible optical properties can be useful to describe a material for the CIGS solar cell active layer, therefore, this work demonstrates the properties like surface morphology, X-ray Photoelectron Spectroscopy (XPS) bonding energy (EB) core level spectra, UV/Visible absorption spectra, refractive index (n), optical energy band (Eg), reflection spectra for the Cu25 (In16Ga9) Se40Te10 (CIGST-1) and Cu20 (In14Ga9) Se45Te12 (CIGST-2) chalcogenide compositions. Materials have been exhibited homogenous surface morphologies, broading /-or diffusion of bonding energy peaks relative elemental values and a high UV/Visible absorption tendency in the wave length range 400 nm- 850 nm range with the optical energy band gaps 1.37 and 1.42 respectively. Subsequently, UV/Visible reflectivity property in the wave length range 250 nm to 320 nm for these materials has also been discussed.

Keywords: Chalcogen, Optical energy band gap, UV/Visible spectra, XPS spectra.

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Authors: Tarek Mohammad

Abstract:

The amplitude response of infrared (IR) sensors depends on the reflectance properties of the target. Therefore, in order to use IR sensor for measuring distances accurately, prior knowledge of the surface must be known. This paper describes the Phong Illumination Model for determining the properties of a surface and subsequently calculating the distance to the surface. The angular position of the IR sensor is computed as normal to the surface for simplifying the calculation. Ultrasonic (US) sensor can provide the initial information on distance to obtain the parameters for this method. In addition, the experimental results obtained by using LabView are discussed. More care should be taken when placing the objects from the sensors during acquiring data since the small change in angle could show very different distance than the actual one. Since stereo camera vision systems do not perform well under some environmental conditions such as plain wall, glass surfaces, or poor lighting conditions, the IR and US sensors can be used additionally to improve the overall vision systems of mobile robots.

Keywords: Distance Measurement, Infrared sensor, Surface properties, Ultrasonic sensor.

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Authors: Yu Luan

Abstract:

The bone-conducted objective occlusion effect (OE) is characterized by a discomforting sensation of fullness experienced in an occluded ear. This phenomenon arises from various external stimuli, such as human speech, chewing, and walking, which generate vibrations transmitted through the body to the ear canal walls. The bone-conducted OE occurs due to the pressure build-up inside the occluded ear caused by sound radiating into the ear canal cavity from its walls. In the hearing aid industry, artificial ears are utilized as a tool for developing hearing aids. However, the currently available commercial artificial ears primarily focus on pure acoustics measurements, neglecting the bone-conducted vibration aspect. This research endeavors to develop an artificial ear specifically designed for bone-conducted occlusion measurements. Finite Element Analysis (FEA) modeling has been employed to gain insights into the behavior of the artificial ear.

Keywords: Artificial ear, bone conducted vibration, occlusion measurement, Finite Element Modeling.

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Authors: R.Goudarzizadeh, N.Hedayat, S.H.Mousavi Jahromi

Abstract:

Channel junctions can be analyzed in two ways of division (lateral intake) and combined flows (confluence). The present paper investigates 3D flow pattern at lateral intake using Navier-Stokes equation and κ -ε (RNG) turbulent model. The equations are solved by Finite-Volume Method (FVM) and results are compared with the experimental data of (Barkdoll, B.D., 1997) to test the validity of the findings. Comparison of the results with the experimental data indicated a close proximity between the two sets of data which suggest a very close simulation. Results further indicated an inverse relation between the effects of discharge ratio ( r Q ) on the length and width of the separation zone. In other words, as the discharge ration increases, the length and width of separation zone decreases.

Keywords: 900 junction, flow division, turbulent flow, numerical modeling, flow separation zone.

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