Search results for: order reduction

Authors: R. Hegedűs, É. Kerepeczki, D. Gál, F. Pekár, M. Oncsik Bíróné, Gy. Lakatos

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The growth of the aquaculture industry has been associated with negative environmental impacts through the discharge of raw effluents into the adjacent receiving water bodies. Macrophytes from natural saline lakes, which have adaptability to the high salinity, can be suitable for saline effluent treatment. Eight emergent species from natural saline area were planted in an experimental gravel bed hydroponic mesocosm (GBH) which was treated with effluent water from an intensive fish farm using geothermal water. In order to examine the applicability of the halophytes in treatment processes, we tested the relative efficacy of total nitrogen (TN), total phosphorus (TP), potassium (K), sodium (Na), magnesium (Mg) and calcium (Ca) removal for the saline wastewater treatment. Four of the eight species, which were Phragmites australis, Typha angustifolia, Glyceria maxima, Scirpus lacustris spp. tabernaemontani could survive and contribute the experimental treatment.

Keywords: Gravel bed hydroponic system, halophytes, intensive fish farm, salt removal

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Authors: Pawan Kumar, Pitamber Singh Negi

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Many of the regeneration failures in conifers are often being attributed to heavy insect attack and pathogens during the period of seed formation and under storage conditions. Conifer berries and seed insects occur throughout the known range of the hosts and also limit the production of seed for nursery stock. On occasion, even entire seed crops are lost due to insect attacks. The berry and seeds of both the species have been found to be infected with insects. Recently, heavy damage to the berry and seeds of Juniper and Chilgoza Pine was observed in the field as well as in stored conditions, leading to reduction in the viability of seeds to germinate. Both the species are under great threat and regeneration of the species is very low. Due to lack of adequate literature, the study on the damage potential of seed insects was urgently required to know the exact status of the insect-pests attacking seeds/berries of both the pine species so as to develop pest management practices against the insect pests attack. As both the species are also under threat and are fighting for survival, so the study is important to develop management practices for the insect-pests of seeds/berries of Juniper and Chilgoza pine so as to evaluate in the nursery, as these species form major vegetation of their distribution zones. A six-year study on the management of insect pests of seeds of Chilgoza revealed that seeds of this species are prone to insect pests mainly borers. During present investigations, it was recorded that cones of are heavily attacked only by Dioryctria abietella (Lepidoptera: Pyralidae) in natural conditions, but seeds which are economically important are heavily infected, (sometimes up to 100% damage was also recorded) by insect borer, Plodia interpunctella (Lepidoptera: Pyralidae) and is recorded for the first time ‘to author’s best knowledge’ infesting the stored Chilgoza seeds. Similarly, Juniper berries and seeds were heavily attacked only by a single borer, Homaloxestis cholopis (Lepidoptera: Lecithoceridae) recorded as a new report in natural habitat as well as in stored conditions. During the present investigation details of insect pest attack on Juniper and Chilgoza pine seeds and berries was observed and suitable management practices were also developed to contain the insect-pests attack.

Keywords: Borer, conifer, cones, chilgoza pine, lepidoptera, juniper, management, seed.

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Authors: Mai S. Mabrouk, Nahed H. Solouma, Abou-Bakr M. Youssef, Yasser M. Kadah

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Many digital signal processing, techniques have been used to automatically distinguish protein coding regions (exons) from non-coding regions (introns) in DNA sequences. In this work, we have characterized these sequences according to their nonlinear dynamical features such as moment invariants, correlation dimension, and largest Lyapunov exponent estimates. We have applied our model to a number of real sequences encoded into a time series using EIIP sequence indicators. In order to discriminate between coding and non coding DNA regions, the phase space trajectory was first reconstructed for coding and non-coding regions. Nonlinear dynamical features are extracted from those regions and used to investigate a difference between them. Our results indicate that the nonlinear dynamical characteristics have yielded significant differences between coding (CR) and non-coding regions (NCR) in DNA sequences. Finally, the classifier is tested on real genes where coding and non-coding regions are well known.

Keywords: Gene prediction, nonlinear dynamics, correlation dimension, Lyapunov exponent.

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Authors: Abdel Aziz, Hadia H.

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Since the 1980s, banks and financial service institutions have been running in an endless race of innovation to cope with the advancing technology, the fierce competition, and the more sophisticated and demanding customers. In order to guide their innovation efforts, several researches were conducted to identify the success and failure factors of new financial services. These mainly included organizational factors, marketplace factors and new service development process factors. They almost all emphasized the importance of customer and market orientation as a response to the highly perceptual and intangible characteristics of financial services. However, they deemphasized the critical characteristics of high involvement of risk and close correlation with the economic conditions, a factor that heavily contributed to the Global financial Crisis of 2008. This paper reviews the success and failure factors of new financial services. It then adds new perspectives emerging from the analysis of the role of innovation in the global financial crisis.

Keywords: Financial innovation, global financial crisis, lessons learned from global financial crisis, success factors in financial innovation.

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Authors: C. M. A. Robles G., R. A. Hernandez-Becerril

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We board the problem of creating a seismic alert system, based upon artificial neural networks, trained by using the well-known back-propagation and genetic algorithms, in order to emit the alarm for the population located into a specific city, about an eminent earthquake greater than 4.5 Richter degrees, and avoiding disasters and human loses. In lieu of using the propagation wave, we employed the magnitude of the earthquake, to establish a correlation between the recorded magnitudes from a controlled area and the city, where we want to emit the alarm. To measure the accuracy of the posed method, we use a database provided by CIRES, which contains the records of 2500 quakes incoming from the State of Guerrero and Mexico City. Particularly, we performed the proposed method to generate an issue warning in Mexico City, employing the magnitudes recorded in the State of Guerrero.

Keywords: Seismic Alert System, Artificial Neural Networks, Genetic Algorithms.

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Authors: Ng Yee Luon, Mohd Zamri Yusoff, Norshah Hafeez Shuaib

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Meshing is the process of discretizing problem domain into many sub domains before the numerical calculation can be performed. One of the most popular meshes among many types of meshes is tetrahedral mesh, due to their flexibility to fit into almost any domain shape. In both 2D and 3D domains, triangular and tetrahedral meshes can be generated by using Delaunay triangulation. The quality of mesh is an important factor in performing any Computational Fluid Dynamics (CFD) simulations as the results is highly affected by the mesh quality. Many efforts had been done in order to improve the quality of the mesh. The paper describes a mesh generation routine which has been developed capable of generating high quality tetrahedral cells in arbitrary complex geometry. A few test cases in CFD problems are used for testing the mesh generator. The result of the mesh is compared with the one generated by a commercial software. The results show that no sliver exists for the meshes generated, and the overall quality is acceptable since the percentage of the bad tetrahedral is relatively small. The boundary recovery was also successfully done where all the missing faces are rebuilt.

Keywords: Mesh generation, tetrahedral, CFD, Delaunay.

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Authors: Basak Oguz Yolcular

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A large amount of valuable information is available in plain text clinical reports. New techniques and technologies are applied to extract information from these reports. In this study, we developed a domain based software system to transform 600 Otorhinolaryngology discharge notes to a structured form for extracting clinical data from the discharge notes. In order to decrease the system process time discharge notes were transformed into a data table after preprocessing. Several word lists were constituted to identify common section in the discharge notes, including patient history, age, problems, and diagnosis etc. N-gram method was used for discovering terms co-Occurrences within each section. Using this method a dataset of concept candidates has been generated for the validation step, and then Predictive Apriori algorithm for Association Rule Mining (ARM) was applied to validate candidate concepts.

Keywords: association rule mining, otorhinolaryngology, predictive apriori, text mining

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Authors: L. Mota, O. Frausto

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Marine Protected Areas can benefit from nature based tourism, monitoring environmental impacts and also become target for human presence. From more than 3 million tourists visiting Cozumel Island every year, an average of 2,8 million arrive by cruise ship, and 41% are estimated to have motivation for water activities. The destination is relying so much on the tourism activity, that scuba diving and snorkeling in the National Park Reef of Cozumel sustain the major economic activity. In order to achieve the sustainable development indicator designed for regional environmental development, the PNAC offers a training course to tourism providers to access the protected area. This way, the update of the last 5 years of such training is directed to diving staff, boat crew and professionals, making them able to assist in managing the natural resource. Moreover, the case study is an example to be used for raising awareness among tourists visiting protected areas.

Keywords: Education, Marine Protected Area, scuba diving, sustainability, tourism.

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Authors: Omer K. Jasim, Safia Abbas, El-Sayed M. El-Horbaty, Abdel-Badeeh M. Salem

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Cloud computing technology is very useful in present day to day life, it uses the internet and the central remote servers to provide and maintain data as well as applications. Such applications in turn can be used by the end users via the cloud communications without any installation. Moreover, the end users’ data files can be accessed and manipulated from any other computer using the internet services. Despite the flexibility of data and application accessing and usage that cloud computing environments provide, there are many questions still coming up on how to gain a trusted environment that protect data and applications in clouds from hackers and intruders. This paper surveys the “keys generation and management” mechanism and encryption/decryption algorithms used in cloud computing environments, we proposed new security architecture for cloud computing environment that considers the various security gaps as much as possible. A new cryptographic environment that implements quantum mechanics in order to gain more trusted with less computation cloud communications is given.

Keywords: Cloud Computing, Cloud Encryption Model, Quantum Key Distribution.

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Authors: Susana Matos, António Pinto, Conceição Castilho, Paula Reis Correia, António Cardoso Monteiro

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Yogurts are prepared by fermenting milk with bacterial cultures consisting of a mixture of Streptococcus ssp. thermophilus and Lactobacillus delbrueckii ssp. bulgaricus. The main aim of this investigation was to develop a majority goat yogurt, with the addition of sheep milk in order to have a final product with good physicochemical quality properties and sensorial attributes. Four types of yogurts were prepared presenting the following proportion of goat and sheep milk respectively: C100 – 100%; C80 – 80%/20%; C60 – 60%/40%; C50 – 50%/50%. The goat milk was from the Serrana Jarmelista breed and the sheep milk from the Serra da Estrela breed. The inclusion of sheep milk improved attractiveness to consumers, and it also improved the nutritional value of the product, mainly the fatty acid and mineral contents. The C50 yogurt was preferred by 28% of the panellists, followed by the C100 with 16%  and the commercial cow yogurt was 40% of preferences.

Keywords: Goat, sheep, yogurt.

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Authors: R.Anita, V.Ganga Bharani, N.Nityanandam, Pradeep Kumar Sahoo

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The explosive growth of World Wide Web has posed a challenging problem in extracting relevant data. Traditional web crawlers focus only on the surface web while the deep web keeps expanding behind the scene. Deep web pages are created dynamically as a result of queries posed to specific web databases. The structure of the deep web pages makes it impossible for traditional web crawlers to access deep web contents. This paper, Deep iCrawl, gives a novel and vision-based approach for extracting data from the deep web. Deep iCrawl splits the process into two phases. The first phase includes Query analysis and Query translation and the second covers vision-based extraction of data from the dynamically created deep web pages. There are several established approaches for the extraction of deep web pages but the proposed method aims at overcoming the inherent limitations of the former. This paper also aims at comparing the data items and presenting them in the required order.

Keywords: Crawler, Deep web, Web Database

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Authors: B. Schmid, C. Kexel, E. Djafarova

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Understanding consumers is elementary for practitioners in marketing. Consumers of sports events, the sports spectators, are a particularly complex consumer crowd. In order to identify and define their profiles different segmentation approaches can be found in literature, one of them being multidimensional segmentation. Multidimensional segmentation models correspond to the broad range of attitudes, behaviours, motivations and beliefs of sports spectators, other than earlier models. Moreover, in sports there are some well-researched disciplines (e.g. football or North American sports) where consumer profiles and marketing strategies are elaborate and others where no research at all can be found. For example, there is almost no research on athletics spectators. This paper explores the current state of research on sports spectators segmentation. An in-depth literature review provides the framework for a spectators segmentation in athletics. On this basis, additional potential consumer groups and implications for social media marketing will be explored. The findings are the basis for further research.

Keywords: Multidimensional segmentation, social media, sports marketing, sports spectators segmentation.

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Authors: A. Hossain, A. S. W. Kurny, M. A. Gafur

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Effect of 2wt% Cu addition on tensile properties and fracture behavior of Al-6Si-0.5Mg-2Ni alloy at various strain rates were studied. The solution treated Al-6Si-0.5Mg-2Ni (-2Cu) alloys, were aged isochronally for 1 hour at temperatures up to 300oC. The uniaxial tension test was carried out at strain rate ranging from 10-4s-1 to 10-2s-1 in order to investigate the strain rate dependence of tensile properties. Tensile strengths were found to increase with ageing temperature and the maximum being attained ageing for 1 hr at 225oC (peak aged condition). Addition of 2wt% Cu resulted in an increase in tensile properties at all strain rates. Evaluation of tensile properties at three different strain rates (10-4, 10-3 and 10-2 s-1) showed that strain rates affected the tensile properties significantly. At higher strain rates the strength was better but ductility was poor. Microstructures of broken specimens showed that both the void coalescence and the interface debonding affect the fracture behavior of the alloys

Keywords: Al-Si-Mg-Ni-Cu alloy, tensile properties, strain rate, SEM.

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Authors: Hui-Min Ting, Tsair-Fwu Lee, Ming-Yuan Cho, Pei-Ju Chao, Chun-Ming Chang, Long-Chang Chen, Fu-Min Fang

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To evaluate the ability to predict xerostomia after radiotherapy, we constructed and compared neural network and logistic regression models. In this study, 61 patients who completed a questionnaire about their quality of life (QoL) before and after a full course of radiation therapy were included. Based on this questionnaire, some statistical data about the condition of the patients’ salivary glands were obtained, and these subjects were included as the inputs of the neural network and logistic regression models in order to predict the probability of xerostomia. Seven variables were then selected from the statistical data according to Cramer’s V and point-biserial correlation values and were trained by each model to obtain the respective outputs which were 0.88 and 0.89 for AUC, 9.20 and 7.65 for SSE, and 13.7% and 19.0% for MAPE, respectively. These parameters demonstrate that both neural network and logistic regression methods are effective for predicting conditions of parotid glands.

Keywords: NPC, ANN, logistic regression, xerostomia.

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Authors: A.R.M. Kasim, N.F. Mohammad, Aurangzaib, S. Sharidan

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The present paper considers the steady free convection boundary layer flow of a viscoelastic fluid on solid sphere with Newtonian heating. The boundary layer equations are an order higher than those for the Newtonian (viscous) fluid and the adherence boundary conditions are insufficient to determine the solution of these equations completely. Thus, the augmentation an extra boundary condition is needed to perform the numerical computational. The governing boundary layer equations are first transformed into non-dimensional form by using special dimensionless group and then solved by using an implicit finite difference scheme. The results are displayed graphically to illustrate the influence of viscoelastic K and Prandtl Number Pr parameters on skin friction, heat transfer, velocity profiles and temperature profiles. Present results are compared with the published papers and are found to concur very well.

Keywords: boundary layer flow, Newtonian heating, sphere, viscoelastic fluid.

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Authors: Yousef Abu Nahleh, Arun Kumar, Fugen Daver

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Facility location is one of the important problems affecting the relief operations. The location model in this paper is motivated by arranging the flow of relief materials from the main warehouse to continent warehouse and further to regional warehouse and from these to the disaster area. This flow makes the relief organization always ready to deal with the disaster situation during shortest possible time. The main purpose of this paper is merge the concept of just in time and the campaign system in emergency supply chain,so that when the disaster happens the affected country can request help from the nearest regional warehouse, which will supply the relief material and the required stuff to support and assist the victims in the disaster area. Furthermore, the regional warehouse places an order to the continent warehouse to replenish the material that is distributed to the disaster area. This way they will always be ready to respond to any type of disaster.

Keywords: Facility location, Center-of-Gravity Technique, Humanitarian relief, emergency supply chain.

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Authors: Y. Hong, H. Y. Hu, A. Sakoda, M. Sagehashi

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Toxic and bloom-forming cyanobacterium Microcystis aeruginosa was exposed to antialgal allelochemical gramine (0, 0.5, 1, 2, 4, 8 mg·L-1), The effects of gramine on photosynthetic pigments (lipid soluble: chlorophyll a and β-carotene; water soluble: phycocyanin, allophycocyanin, phycoerythrin, and total phycobilins) and absorption spectra were studied in order to identify the most sensitive pigment probe implicating the crucial suppression site on photosynthetic apparatus. The results obtained indicated that all pigment parameters were decreased with gramine concentration increasing and exposure time extending. The above serious bleaching of pigments was also reflected on the scanning results of absorption spectra. Phycoerytherin exhibited the highest sensitivity to gramine added, following by the largest relative decrease. It was concluded that gramine seriously influenced algal photosynthetic activity by destroying photosynthetic pigments and phycoerythrin most sensitive to gramine might be contributed to its placing the outside of phycobilins.

Keywords: Absorption spectra, allelochemical, gramine, Microcystis aeruginosa, photosynthetic pigments.

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Authors: L. Dahmani, M.Kouane

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In this paper are illustrated the principal aspects connected with the numerical evaluation of thermal stress induced by high gradient temperature in the concrete beam. The reinforced concrete beam has many advantages over steel beam, such as high resistance to high temperature, high resistance to thermal shock, Better resistance to fatigue and buckling, strong resistance against, fire, explosion, etc. The main drawback of the reinforced concrete beam is its poor resistance to tensile stresses. In order to investigate the thermal induced tensile stresses, a numerical model of a transient thermal analysis is presented for the evaluation of thermo-mechanical response of concrete beam to the high temperature, taking into account the temperature dependence of the thermo physical properties of the concrete like thermal conductivity and specific heat.

Keywords: Cracking, Gradient Temperature, Reinforced Concrete beam, Thermo-mechanical analysis.

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Authors: A. Shirzadeh Chaleshtari, Sh. Shadrokh

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Renewable and non-renewable resource constraints have been vast studied in theoretical fields of project scheduling problems. However, although cumulative resources are widespread in practical cases, the literature on project scheduling problems subject to these resources is scant. So in order to study this type of resources more, in this paper we use the framework of a resource constrained project scheduling problem (RCPSP) with finish-start precedence relations between activities and subject to the cumulative resources in addition to the renewable resources. We develop a branch and bound algorithm for this problem customizing precedence tree algorithm of RCPSP. We perform extensive experimental analysis on the algorithm to check its effectiveness and performance for solving different instances of the problem in question.

Keywords: Resource constrained project scheduling problem, cumulative resources, branch and bound algorithm, precedence tree.

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Authors: C. C. Wong, P. L. Hiew

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This research aims to examine the key success factors for the diffusion of mobile entertainment services in Malaysia. The drivers and barriers observed in this research include perceived benefit; concerns pertaining to pricing, product and technological standardization, privacy and security; as well as influences from peers and community. An analysis of a Malaysian survey of 384 respondents between 18 to 25 years shows that subscribers placed greater importance on perceived benefit of mobile entertainment services compared to other factors. Results of the survey also show that there are strong positive correlations between all the factors, with pricing issue–perceived benefit showing the strongest relationship. This paper aims to provide an extensive study on the drivers and barriers that could be used to derive architecture for entertainment service provision to serve as a guide for telcos to outline suitable approaches in order to encourage mass market adoption of mobile entertainment services in Malaysia.

Keywords: Barriers, Correlations, Diffusion, Drivers, Mobile Entertainment.

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Authors: Louay M. Jeroudaih, Mohamed S. Hajji

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This paper looks into areas not covered by prominent Agent-Oriented Software Engineering (AOSE) methodologies. Extensive paper review led to the identification of two issues, first most of these methodologies almost neglect semantic web and ontology. Second, as expected, each one has its strength and weakness and may focus on some phases of the development lifecycle but not all of the phases. The work presented here builds extensions to a highly regarded AOSE methodology (MaSE) in order to cover the areas that this methodology does not concentrate on. The extensions include introducing an ontology stage for semantic representation and integrating early requirement specification from a methodology which mainly focuses on that. The integration involved developing transformation rules (with the necessary handling of nonmatching notions) between the two sets of representations and building the software which automates the transformation. The application of this integration on a case study is also presented in the paper. The main flow of MaSE stages was changed to smoothly accommodate the new additions.

Keywords: Agents, Intelligent Agents, Software Engineering(SE), UML, AUML, and Design Patterns.

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Authors: Paula Simões, Isabel Natário

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This paper reviews a number of theoretical aspects for implementing an explicit spatial perspective in econometrics for modelling non-continuous data, in general, and count data, in particular. It provides an overview of the several spatial econometric approaches that are available to model data that are collected with reference to location in space, from the classical spatial econometrics approaches to the recent developments on spatial econometrics to model count data, in a Bayesian hierarchical setting. Considerable attention is paid to the inferential framework, necessary for structural consistent spatial econometric count models, incorporating spatial lag autocorrelation, to the corresponding estimation and testing procedures for different assumptions, to the constrains and implications embedded in the various specifications in the literature. This review combines insights from the classical spatial econometrics literature as well as from hierarchical modeling and analysis of spatial data, in order to look for new possible directions on the processing of count data, in a spatial hierarchical Bayesian econometric context.

Keywords: Spatial data analysis, spatial econometrics, Bayesian hierarchical models, count data.

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Authors: S. A. Naeini, A. Khalili

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Nowadays, tunnels with different applications are developed, and most of them are related to subway tunnels. The excavation of shallow tunnels that pass under municipal utilities is very important, and the surface settlement control is an important factor in the design. The study sought to analyze the settlement and also to find an appropriate model in order to predict the behavior of the tunnel in Tehran subway line-3. The displacement in these sections is also determined by using numerical analyses and numerical modeling. In addition, the Adaptive Neuro-Fuzzy Inference System (ANFIS) method is utilized by Hybrid training algorithm. The database pertinent to the optimum network was obtained from 46 subway tunnels in Iran and Turkey which have been constructed by the new Austrian tunneling method (NATM) with similar parameters based on type of their soil. The surface settlement was measured, and the acquired results were compared to the predicted values. The results disclosed that computing intelligence is a good substitute for numerical modeling.

Keywords: Settlement, subway line, FLAC3D, ANFIS method.

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Authors: Eiad Yafi, Ahmed Sultan Al-Hegami, M. A. Alam, Ranjit Biswas

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Association rules are an important problem in data mining. Massively increasing volume of data in real life databases has motivated researchers to design novel and incremental algorithms for association rules mining. In this paper, we propose an incremental association rules mining algorithm that integrates shocking interestingness criterion during the process of building the model. A new interesting measure called shocking measure is introduced. One of the main features of the proposed approach is to capture the user background knowledge, which is monotonically augmented. The incremental model that reflects the changing data and the user beliefs is attractive in order to make the over all KDD process more effective and efficient. We implemented the proposed approach and experiment it with some public datasets and found the results quite promising.

Keywords: Knowledge discovery in databases (KDD), Data mining, Incremental Association rules, Domain knowledge, Interestingness, Shocking rules (SHR).

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Authors: A.Memari

Abstract:

In this article, a simulation method called the Homotopy Perturbation Method (HPM) is employed in the steady flow of a Walter's B' fluid in a vertical channel with porous wall. We employed Homotopy Perturbation Method to derive solution of a nonlinear form of equation obtained from exerting similarity transforming to the ordinary differential equation gained from continuity and momentum equations of this kind of flow. The results obtained from the Homotopy Perturbation Method are then compared with those from the Runge–Kutta method in order to verify the accuracy of the proposed method. The results show that the Homotopy Perturbation Method can achieve good results in predicting the solution of such problems. Ultimately we use this solution to obtain the other terms of velocities and physical discussion about it.

Keywords: Steady flow; Walter's B' Fluid;, vertical channel;porous media, Homotopy Perturbation Method (HPM), Numerical Solution (NS).

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Authors: Veronika Kántor-Forgách

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To comply with the international human right legislation concerning the freedom of movement, transport systems are required to be made accessible in order that all citizens, regardless of their physical condition, have equal possibilities to use them. In Hungary, apparently there is a considerable default in the improvement of accessible public transport. This study is aiming to overview the current Hungarian situation and to reveal the reasons of the deficiency. The result shows that in spite of the relatively favourable juridical background linked to the accessibility needs and to the rights of persons with disabilities there is a strong delay in putting all in practice in the field of public transport. Its main reason is the lack of financial resource and referring to this the lack of creating mandatory regulations. In addition to this the proprietary rights related to public transport are also variable, which also limits the improvement possibilities. Consequently, first of all an accurate and detailed regulatory procedure is expected to change the present unfavourable situation and to create the conditions of the fast realization, which is already behind time.

Keywords: accessibility, legislation, people with reducedmobility, public transport.

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Authors: Paul Diaconu, Nicoleta Coman

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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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Authors: D. Adhikari, R. P. Koirala, B.P. Singh

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A self-association model has been used to understand the concentration dependence of free energy of mixing (GM), heat of mixing (HM), entropy of mixing (SM), activity (a) and microscopic structures, such as concentration fluctuation in long wavelength limit (Scc(0)) and Warren-Cowley short range order parameter ( 1 α )for Cu- Tl molten alloys at 1573K. A comparative study of surface tension of the alloys in the liquid state at that temperature has also been carried out theoretically as function of composition in the light of Butler-s model, Prasad-s model and quasi-chemical approach. Most of the computed thermodynamic properties have been found in agreement with the experimental values. The analysis reveals that the Cu-Tl molten alloys at 1573K represent a segregating system at all concentrations with moderate interaction. Surface tensions computed from different approaches have been found to be comparable to each other showing increment with the composition of copper.

Keywords: Concentration fluctuations, surface tension, thermodynamic properties, Quasi-chemical approximation.

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Authors: Efat Lali Dastjerdi, Hassan Sadeghi Naeini, Hadi Sanjari

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One of the important steps in a safety and risk management system is the economical evaluation of occupational accident and diseases costs in order to decrease accidents from reoccurring in the workplace. This study proposed a plausible method for calculating occupational accident costs and illnesses in work place. This method design for cost estimation takes into account both the personnel, organizational level as well as the community level especially intended for an Iranian work place. The research indicates that a using systematic method for calculating costs which also provides risk evaluation can help managers to plan correctly the investment in health and safety measures. Using this method is that not only is it comprehensive, easy and practical and could be applied in practice by a manager within a short period of time but it also shows the importance of accident costs as well as calculates the real cost of an accident and illnesses.

Keywords: ost calculating model, Economics of health and Safety.

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Authors: Marita Pigłowska, Beata Kurc, Maciej Galiński

Abstract:

The application of carbon materials in the branches of the electrochemical industry shows an increasing tendency each year due to the many interesting properties they possess. These are, among others, a well-developed specific surface, porosity, high sorption capacity, good adsorption properties, low bulk density, electrical conductivity and chemical resistance. All these properties allow for their effective use, among others in supercapacitors, which can store electric charges of the order of 100 F due to carbon electrodes constituting the capacitor plates. Coals (including expanded graphite, carbon black, graphite carbon fibers, activated carbon) are commonly used in electrochemical methods of removing oil derivatives from water after tanker disasters, e.g., phenols and their derivatives by their electrochemical anodic oxidation. Phenol can occupy practically the entire surface of carbon material and leave the water clean of hydrophobic impurities. Regeneration of such electrodes is also not complicated, it is carried out by electrochemical methods consisting in unblocking the pores and reducing resistances, and thus their reactivation for subsequent adsorption processes. Graphite is commonly used as an anode material in lithium-ion cells, while due to the limited capacity it offers (372 mAh g-1), new solutions are sought that meet both capacitive, efficiency and economic criteria. Increasingly, biodegradable materials, green materials, biomass, waste (including agricultural waste) are used in order to reuse them and reduce greenhouse effects and, above all, to meet the biodegradability criterion necessary for the production of lithium-ion cells as chemical power sources. The most common of these materials are cellulose, starch, wheat, rice, and corn waste, e.g., from agricultural, paper and pharmaceutical production. Such products are subjected to appropriate treatments depending on the desired application (including chemical, thermal, electrochemical). Starch is a biodegradable polysaccharide that consists of polymeric units such as amylose and amylopectin that build an ordered (linear) and amorphous (branched) structure of the polymer. Carbon is also used as a catalyst. Elemental carbon has become available in many nano-structured forms representing the hybridization combinations found in the primary carbon allotropes, and the materials can be enriched with a large number of surface functional groups. There are many examples of catalytic applications of coal in the literature, but the development of this field has been hampered by the lack of a conceptual approach combining structure and function and a lack of understanding of material synthesis. In the context of catalytic applications, the integrity of carbon environmental management properties and parameters such as metal conductivity range and bond sequence management should be characterized. Such data, along with surface and textured information, can form the basis for the provision of network support services.

Keywords: carbon materials, catalysis, BET, capacitors, lithium ion cell

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