Search results for: Business Process Modeling Notation

Authors: Roshayani Arshad, Normah Omar, Siti Fatimah Awang

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The move from cash accounting to accrual accounting, or rule-based to principle-based accounting, by many governments is part of an ongoing efforts in promoting a more business-like and performance-focused public sector. Using questionnaire responses from preparers of financial statements of public universities in Malaysia, this study examines the implementation challenges and benefits of principle-based accounting. Results from these responses suggest that most respondents perceived significant costs would be incurred in relation to staff training and recruitment of staffs with relevant technical knowledge. In addition, most respondents also perceived that there will be significant changes in the current accounting system and structure in order to comply with the principle-based accounting requirements. However, most respondents perceived that these changes might not result in significant benefits for management purposes, for example, financial management, budgeting and allocation of resources. Nevertheless, most respondents perceived that principle-based accounting information would facilitate the monitoring function of the board. The general perception is that adoption of principle-based accounting information is not significantly useful than rule-based accounting information is expected to change over time as preparers of the financial statements gradually understand and appreciate the benefits of principle-based accounting information. This infers that the perceived usefulness of different accounting system is a function of familiarity by the preparers.

Keywords: Accrual accounting, principle-based accounting, public sector, rule-based accounting.

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Authors: Mohamed Ammar Abbassi, Kamel Guedri, Mohamed Naceur Borjini, Kamel Halouani, Belkacem Zeghmati

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The radiative heat transfer problem is investigated numerically for 2D complex geometry biomass pyrolysis reactor composed of two pyrolysis chambers and a heat recuperator. The fumes are a mixture of carbon dioxide and water vapor charged with absorbing and scattering particles and soot. In order to increase gases residence time and heat transfer, the heat recuperator is provided with many inclined, vertical, horizontal, diffuse and grey baffles of finite thickness and has a complex geometry. The Finite Volume Method (FVM) is applied to study radiative heat transfer. The blocked-off region procedure is used to treat the geometrical irregularities. Eight cases are considered in order to demonstrate the effect of adding baffles on the walls of the heat recuperator and on the walls of the pyrolysis rooms then choose the best case giving the maximum heat flux transferred to the biomass in the pyrolysis chambers. Ray effect due to the presence of baffles is studied and demonstrated to have a crucial effect on radiative heat flux on the walls of the pyrolysis rooms. Shadow effect caused by the presence of the baffles is also studied. The non grey radiative heat transfer is studied for the real existent configuration. The Weighted Sum of The Grey Gases (WSGG) Model of Kim and Song is used as non grey model. The effect of soot volumetric fraction on the non grey radiative heat flux is investigated and discussed.

Keywords: Baffles, Blocked-off region procedure, FVM, Heat recuperation, Radiative heat transfer, Shadow effect.

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Authors: Swetha Kurup, Sridhar G., Sridhar V.

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In this paper we present a novel technique for data hiding in binary document images. We use the concept of entropy in order to identify document specific least distortive areas throughout the binary document image. The document image is treated as any other image and the proposed method utilizes the standard document characteristics for the embedding process. Proposed method minimizes perceptual distortion due to embedding and allows watermark extraction without the requirement of any side information at the decoder end.

Keywords: Entropy, Steganography, Watermarking.

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Authors: A. Megalingam, M.M.Mayuram

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Evaluation of contact pressure, surface and subsurface contact stresses are essential to know the functional response of surface coatings and the contact behavior mainly depends on surface roughness, material property, thickness of layer and the manner of loading. Contact parameter evaluation of real rough surface contacts mostly relies on statistical single asperity contact approaches. In this work, a three dimensional layered solid rough surface in contact with a rigid flat is modeled and analyzed using finite element method. The rough surface of layered solid is generated by FFT approach. The generated rough surface is exported to a finite element method based ANSYS package through which the bottom up solid modeling is employed to create a deformable solid model with a layered solid rough surface on top. The discretization and contact analysis are carried by using the same ANSYS package. The elastic, elastoplastic and plastic deformations are continuous in the present finite element method unlike many other contact models. The Young-s modulus to yield strength ratio of layer is varied in the present work to observe the contact parameters effect while keeping the surface roughness and substrate material properties as constant. The contacting asperities attain elastic, elastoplastic and plastic states with their continuity and asperity interaction phenomena is inherently included. The resultant contact parameters show that neighboring asperity interaction and the Young-s modulus to yield strength ratio of layer influence the bulk deformation consequently affect the interface strength.

Keywords: Asperity interaction, finite element method, rough surface contact, single layered solid

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Authors: Mansur Hamma-Adama, Tahar Kouider

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Construction Industry has been evolving since the development of Building Information Modelling (BIM). This technological process is unstoppable; it is out to the market with remarkable case studies of solving the long industry’s history of fragmentation. This industry has been changing over time; United States has recorded the most significant development in construction digitalization, Australia, United Kingdom and some other developed nations are also amongst promoters of BIM process and its development. Recently, a developing country like China and Malaysia are keying into the industry’s digital shift, while very little move is seen in South Africa whose development is considered higher and perhaps leader in the digital transition amongst the African countries. To authors’ best knowledge, Nigerian construction industry has never engaged in BIM discussions hence has no attention at national level. Consequently, Nigeria has no “Noteworthy BIM publications.” Decision makers and key stakeholders need to be informed on the current trend of the industry’s development (BIM in specific) and the opportunities of adopting this digitalization trend in relation to the identified challenges. BIM concept can be traced mostly in Architectural practices than engineering practices in Nigeria. A superficial BIM practice is found to be at organisational level only and operating a model based - “BIM stage 1.” Research to adopting this innovation has received very little attention. This piece of work is literature review based, aimed at exploring BIM in Nigeria and its prospects. The exploration reveals limitations in the literature availability as to extensive research in the development of BIM in the country. Numerous challenges were noticed including building collapse, inefficiencies, cost overrun and late project delivery. BIM has potentials to overcome the above challenges and even beyond. Low level of BIM adoption with reasonable level of awareness is noticed. However, lack of policy and guideline as well as serious lack of experts in the field are amongst the major barriers to BIM adoption. The industry needs to embrace BIM to possibly compete with its global counterpart.

Keywords: Adoption, BIM, CAD, construction industry, Nigeria, opportunities.

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Authors: Seyed-Yaser Nabavi-Chashmi, Davood Asadi, Karim Ahmadi, Eren Demir

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The landing phase of a UAV is very critical as there are many uncertainties in this phase, which can easily entail a hard landing or even a crash. In this paper, the estimation of relative distance and velocity to the ground, as one of the most important processes during the landing phase, is studied. Using accurate measurement sensors as an alternative approach can be very expensive for sensors like LIDAR, or with a limited operational range, for sensors like ultrasonic sensors. Additionally, absolute positioning systems like GPS or IMU cannot provide distance to the ground independently. The focus of this paper is to determine whether we can measure the relative distance and velocity of UAV and ground in the landing phase using just low-resolution images taken by a monocular camera. The Lucas-Konda feature detection technique is employed to extract the most suitable feature in a series of images taken during the UAV landing. Two different approaches based on Extended Kalman Filters (EKF) have been proposed, and their performance in estimation of the relative distance and velocity are compared. The first approach uses the kinematics of the UAV as the process and the calculated optical flow as the measurement. On the other hand, the second approach uses the feature’s projection on the camera plane (pixel position) as the measurement while employing both the kinematics of the UAV and the dynamics of variation of projected point as the process to estimate both relative distance and relative velocity. To verify the results, a sequence of low-quality images taken by a camera that is moving on a specifically developed testbed has been used to compare the performance of the proposed algorithm. The case studies show that the quality of images results in considerable noise, which reduces the performance of the first approach. On the other hand, using the projected feature position is much less sensitive to the noise and estimates the distance and velocity with relatively high accuracy. This approach also can be used to predict the future projected feature position, which can drastically decrease the computational workload, as an important criterion for real-time applications.

Keywords: Automatic landing, multirotor, nonlinear control, parameters estimation, optical flow.

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Authors: Elnura Assyltayeva, Zhanar Aldubasheva, Zhengisbek Tolen, Ziyakul Assyltayeva, Aliya Alimzhanova

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Mankind has entered into an extremely complex and controversial stage of its development: the world is simultaneously organized and chaoticized, globalized and localized, combined and split. Analysts point out that globalization as a process of strengthening economic, cultural, financial and other ties of states cause many problems. In the economic sphere, it creates the danger of growing gap between the states, in the sphere of politics it leads to the weakening of political power and influence of nation-states.

Keywords: Civic identity, globalization, identity crisis, culture identity

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Authors: Ilias A. Makris

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In this work, we attempt to analyze the contribution of innovative activities to firm performance and growth. We examine economic data from some of the economies that were heavily affected by current economic crisis: the countries of southern Europe (Portugal, Italy, Greece and Spain) and Ireland. Following literature, an appropriate econometric model is developed and several indicators are tested in order to disclose possible relation with innovative activity. Findings confirm the crucial effect of innovative process in economic activity, in firm and country level.

Keywords: Eurozone Periphery, Firm Performance, Innovative activity, R&D.

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Authors: Bremananth R, Radhika.V, Thenmozhi.S

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Sequences of execution of algorithms in an interactive manner using multimedia tools are employed in this paper. It helps to realize the concept of fundamentals of algorithms such as searching and sorting method in a simple manner. Visualization gains more attention than theoretical study and it is an easy way of learning process. We propose methods for finding runtime sequence of each algorithm in an interactive way and aims to overcome the drawbacks of the existing character systems. System illustrates each and every step clearly using text and animation. Comparisons of its time complexity have been carried out and results show that our approach provides better perceptive of algorithms.

Keywords: Algorithms, Searching, Sorting, Visualization.

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Authors: Tim Nedyalkov

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A business decision to move to the cloud brings fundamental changes in how an organization develops and delivers its Information Technology solutions. The accelerated pace of digital transformation across businesses and government agencies increases the reliance on cloud-based services. Collecting, managing, and retaining large amounts of data in cloud environments make information security and data privacy protection essential. It becomes even more important to understand what key factors drive successful cloud adoption following the commencement of the Privacy Amendment Notifiable Data Breaches (NDB) Act 2017 in Australia as the regulatory changes impact many organizations and industries. This quantitative correlational research investigated the governance, risk management, and compliance factors contributing to cloud security success. The factors influence the adoption of cloud computing within an organizational context after the commencement of the NDB scheme. The results and findings demonstrated that corporate information security policies, data storage location, management understanding of data governance responsibilities, and regular compliance assessments are the factors influencing cloud computing adoption. The research has implications for organizations, future researchers, practitioners, policymakers, and cloud computing providers to meet the rapidly changing regulatory and compliance requirements.

Keywords: Cloud compliance, cloud security, cloud security governance, data governance, privacy protection.

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Authors: Jorge Rodriguez-Guerra, Carlos Calleja, Aron Pujana, Iker Elorza, Ana Maria Macarulla

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Society demands more reliable manufacturing processes capable of producing high quality products in shorter production cycles. New control algorithms have been studied to satisfy this paradigm, in which Fault-Tolerant Control (FTC) plays a significant role. It is suitable to detect, isolate and adapt a system when a harmful or faulty situation appears. In this paper, a general overview about FTC characteristics are exposed; highlighting the properties a system must ensure to be considered faultless. In addition, a research to identify which are the main FTC techniques and a classification based on their characteristics is presented in two main groups: Active Fault-Tolerant Controllers (AFTCs) and Passive Fault-Tolerant Controllers (PFTCs). AFTC encompasses the techniques capable of re-configuring the process control algorithm after the fault has been detected, while PFTC comprehends the algorithms robust enough to bypass the fault without further modifications. The mentioned re-configuration requires two stages, one focused on detection, isolation and identification of the fault source and the other one in charge of re-designing the control algorithm by two approaches: fault accommodation and control re-design. From the algorithms studied, one has been selected and applied to a case study based on an industrial hydraulic-press. The developed model has been embedded under a real-time validation platform, which allows testing the FTC algorithms and analyse how the system will respond when a fault arises in similar conditions as a machine will have on factory. One AFTC approach has been picked up as the methodology the system will follow in the fault recovery process. In a first instance, the fault will be detected, isolated and identified by means of a neural network. In a second instance, the control algorithm will be re-configured to overcome the fault and continue working without human interaction.

Keywords: Fault-tolerant control, electro-hydraulic actuator, fault detection and isolation, control re-design, real-time.

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Authors: N.A. Aldabek, M.B. Assyl, D.B. Dauyen, A.E. Serikkaliyeva

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The aim of this paper is to investigate a process of modernization of the People-s Republic of China. The theme of scientific research is interesting, first, because the Chinese model of development is recognized as successful and most dynamically developing. They are obliged by these successes of the modernization spent in the country. Economy modernization as the basic motive power of progress of the country is a priority direction of development in the Republic of Kazakhstan. So the example of successful development modernization processes in China can be rather useful to use in working out of the Kazakhstan national reforms.

Keywords: Modernization, the People's Republic of China, social and economic development.

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Authors: S. Sundaravalli, M. C. Majumder, G. K. Vijayaraghavan

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The study focuses to investigate the thermal response of delaminations and develop mathematical models using numerical results to obtain the optimum heat requirement and time to identify delaminations in GLARE type of Fibre Metal Laminates (FML) in both reflection mode and through-transmission (TT) mode of step pulsed active thermography (SPAT) method in the type of nondestructive testing and evaluation (NDTE) technique. The influence of applied heat flux and time on various sizes and depth of delaminations in FML is analyzed to investigate the thermal response through numerical simulations. A finite element method (FEM) is applied to simulate SPAT through ANSYS software based on 3D transient heat transfer principle with the assumption of reflection mode and TT mode of observation individually.

The results conclude that the numerical approach based on SPAT in reflection mode is more suitable for analysing smaller size of near-surface delaminations located at the thermal stimulator side and TT mode is more suitable for analysing smaller size of deeper delaminations located far from thermal stimulator side or near thermal detector/Infrared camera side. The mathematical models provide the optimum q and T at the required MRTD to identify unidentified delamination 7 with 25015.0022W/m2 at 2.531sec and delamination 8 with 16663.3356 W/m2 at 1.37857sec in reflection mode. In TT mode, the delamination 1 with 34954W/m2 at 13.0399sec, delamination 2 with 20002.67W/m2 at 1.998sec and delamination 7 with 20010.87 W/m2 at 0.6171sec could be identified.

Keywords: Step pulsed active thermography (SPAT), NDTE, FML, Delaminations, Finite element method.

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Authors: U. Waqas, M. F. Ahmed, A. Mehmood, M. A. Rashid

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In geophysical exploration surveys, the quality of acquired data holds significant importance before executing the data processing and interpretation phases. In this study, 2D seismic reflection survey data of Fort Abbas area, Cholistan Desert, Pakistan was taken as test case in order to assess its quality on statistical bases by using normalized root mean square error (NRMSE), Cronbach’s alpha test (α) and null hypothesis tests (t-test and F-test). The analysis challenged the quality of the acquired data and highlighted the significant errors in the acquired database. It is proven that the study area is plain, tectonically least affected and rich in oil and gas reserves. However, subsurface 3D modeling and contouring by using acquired database revealed high degrees of structural complexities and intense folding. The NRMSE had highest percentage of residuals between the estimated and predicted cases. The outcomes of hypothesis testing also proved the biasness and erraticness of the acquired database. Low estimated value of alpha (α) in Cronbach’s alpha test confirmed poor reliability of acquired database. A very low quality of acquired database needs excessive static correction or in some cases, reacquisition of data is also suggested which is most of the time not feasible on economic grounds. The outcomes of this study could be used to assess the quality of large databases and to further utilize as a guideline to establish database quality assessment models to make much more informed decisions in hydrocarbon exploration field.

Keywords: Data quality, null hypothesis, seismic lines, seismic reflection survey.

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Authors: Peter Podbreznik, Božidar Potocnik

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The camera parameters are changed due to temperature variations, which directly influence calibrated cameras accuracy. Robustness of calibration methods were measured and their accuracy was tested. An error ratio due to camera parameters change with respect to total error originated during calibration process was determined. It pointed out that influence of temperature variations decrease by increasing distance of observed objects from cameras.

Keywords: camera calibration, perspective projection matrix, epipolar geometry, temperature variation.

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Authors: Didier Casner, Jean Renaud, Remy Houssin, Dominique Knittel

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In this paper, a novel approach for the multidisciplinary design optimization (MDO) of complex mechatronic systems. This approach, which is a part of a global project aiming to include the MDO aspect inside an innovative design process. As a first step, the paper considers the MDO as a redesign approach which is limited to the parametric optimization. After defining and introducing the different keywords, the proposed method which is based on the V-Model which is commonly used in mechatronics.

Keywords: mechatronics, Multidisciplinary Design Optimization (MDO), multiobjective optimization, engineering design.

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Authors: Flora Elvistia Firdaus

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Soy polyol obtained from hydroxylation of soy epoxide with ethylene glycol were prepared as pre-polyurethane. The two step process method were applied in the polyurethane synthesis. The blending of soy polyol with synthetic polyol then simultaneously carried out to TDI (2,4): MDI (4,4-) (80:20), blowing agent, and surfactant. Ethylene glycol were not taking part in the polyurethane synthesis. The inclusion of ethylene glycol were used as a control. Characterization of polyurethane foam through impact resillience, indentation deflection, and density can visualize the polyurethane classifications.

Keywords: Ethylene glycol, polyurethane foam, soy polyol, synthetic polyol

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Authors: H. Shayeghi, H. A. Shayanfar, G. Azimi

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The quality of short term load forecasting can improve the efficiency of planning and operation of electric utilities. Artificial Neural Networks (ANNs) are employed for nonlinear short term load forecasting owing to their powerful nonlinear mapping capabilities. At present, there is no systematic methodology for optimal design and training of an artificial neural network. One has often to resort to the trial and error approach. This paper describes the process of developing three layer feed-forward large neural networks for short-term load forecasting and then presents a heuristic search algorithm for performing an important task of this process, i.e. optimal networks structure design. Particle Swarm Optimization (PSO) is used to develop the optimum large neural network structure and connecting weights for one-day ahead electric load forecasting problem. PSO is a novel random optimization method based on swarm intelligence, which has more powerful ability of global optimization. Employing PSO algorithms on the design and training of ANNs allows the ANN architecture and parameters to be easily optimized. The proposed method is applied to STLF of the local utility. Data are clustered due to the differences in their characteristics. Special days are extracted from the normal training sets and handled separately. In this way, a solution is provided for all load types, including working days and weekends and special days. The experimental results show that the proposed method optimized by PSO can quicken the learning speed of the network and improve the forecasting precision compared with the conventional Back Propagation (BP) method. Moreover, it is not only simple to calculate, but also practical and effective. Also, it provides a greater degree of accuracy in many cases and gives lower percent errors all the time for STLF problem compared to BP method. Thus, it can be applied to automatically design an optimal load forecaster based on historical data.

Keywords: Large Neural Network, Short-Term Load Forecasting, Particle Swarm Optimization.

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Authors: N. Mantalay, N. Chakpitak, W. Janchai, P. Sureepong

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Work-life balance has been acknowledged and promoted for the sake of employee retention. It is essential for a manager to realize the human resources situation within a company to help employees work happily and perform at their best. This paper suggests knowledge management and critical thinking are useful to motivate employees to think about their work-life balance. A qualitative case study is presented, which aimed to discover the meaning of work-life balance-s meaning from the perspective of Thai knowledge workers and how it affects their decision-making towards work resignation. Results found three types of work-life balance dimensions; a work- life balance including a workplace and a private life setting, an organizational working life balance only, and a worklife balance only in a private life setting. These aspects all influenced the decision-making of the employees. Factors within a theme of an organizational work-life balance were involved with systematic administration, fair treatment, employee recognition, challenging assignments to gain working experience, assignment engagement, teamwork, relationship with superiors, and working environment, while factors concerning private life settings were about personal demands such as an increasing their salary or starting their own business.

Keywords: knowledge management, work-life balance, knowledge workers, decision-making, critical thinking, diverse workforce

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Authors: P. C. Boisteanu, M. G. Usturoi, Roxana Lazar, B. V. Avarvarei

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Physiological activity of the pineal gland with specific responses in the reproductive territory may be interpreted by monitoring the process parameters used in poultry practice in different age batches of laying hens. As biological material were used 105 laying hens, clinically healthy, belonging to ALBO SL- 2000 hybrid, raised on ground, from which blood samples were taken at the age of 12 and 28 weeks. The haematological examinations were concerned to obtain the total number of erythrocytes and leukocytes and the main erythrocyte constant (RBC, PCV, MCV, MCH, MCHC and WBC). The results allow the interpretation of the reproductive status through the dynamics of the presented values.

Keywords: laying hens, haematology, reproductive status,

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Authors: M. Ketcham, S. Vongpradhip

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In this paper, an innovative watermarking scheme for audio signal based on genetic algorithms (GA) in the discrete wavelet transforms is proposed. It is robust against watermarking attacks, which are commonly employed in literature. In addition, the watermarked image quality is also considered. We employ GA for the optimal localization and intensity of watermark. The watermark detection process can be performed without using the original audio signal. The experimental results demonstrate that watermark is inaudible and robust to many digital signal processing, such as cropping, low pass filter, additive noise.

Keywords: Intelligent Audio Watermarking, GeneticAlgorithm, DWT Domain.

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Authors: Z. Fang, X. P. Wang, G. Q. Lo, D. L. Kwong

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In this work, we demonstrated vertical RRAM device fabricated at the sidewall of contact hole structures for possible future 3-D stacking integrations. The fabricated devices exhibit polarity dependent bipolar resistive switching with small operation voltage of less than 1V for both set and reset process. A good retention of memory window ~50 times is maintained after 1000s voltage bias.

Keywords: Bipolar switching, non volatile memory, resistive random access memory, 3-D stacking.

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Authors: K. Geethalakshmi, T. Prabhakaran, J. Hemalatha

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Nano sized zirconium dioxide in monoclinic phase (m-ZrO2) has been synthesized in pure form through co-precipitation processing at different calcination temperatures and has been characterized by several techniques such as XRD, FT-IR, UV-Vis Spectroscopy and SEM. The dielectric and capacitance values of the pelletized samples have been examined at room temperature as the functions of frequency. The higher dielectric constant value of the sample having larger grain size proves the strong influence of grain size on the dielectric constant.

Keywords: capacitance, dielectric constant, m-ZrO2, nano zirconia

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Authors: Roy R. Gu, Mahesh Sahu, Xianggui Zhao

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Contour filter strips planted with perennial vegetation can be used to improve surface and ground water quality by reducing pollutant, such as NO3-N, and sediment outflow from cropland to a river or lake. Meanwhile, the filter strips of perennial grass with biofuel potentials also have economic benefits of producing ethanol. In this study, The Soil and Water Assessment Tool (SWAT) model was applied to the Walnut Creek Watershed to examine the effectiveness of contour strips in reducing NO3-N outflows from crop fields to the river or lake. Required input data include watershed topography, slope, soil type, land-use, management practices in the watershed and climate parameters (precipitation, maximum/minimum air temperature, solar radiation, wind speed and relative humidity). Numerical experiments were conducted to identify potential subbasins in the watershed that have high water quality impact, and to examine the effects of strip size and location on NO3-N reduction in the subbasins under various meteorological conditions (dry, average and wet). Variable sizes of contour strips (10%, 20%, 30% and 50%, respectively, of a subbasin area) planted with perennial switchgrass were selected for simulating the effects of strip size and location on stream water quality. Simulation results showed that a filter strip having 10%-50% of the subbasin area could lead to 55%- 90% NO3-N reduction in the subbasin during an average rainfall year. Strips occupying 10-20% of the subbasin area were found to be more efficient in reducing NO3-N when placed along the contour than that when placed along the river. The results of this study can assist in cost-benefit analysis and decision-making in best water resources management practices for environmental protection.

Keywords: modeling, SWAT, water quality, NO3-N, watershed.

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Authors: Pavel E. Golosov, Vladimir I. Gorelov, Oksana L. Karelova

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There are visible changes in the world organization, environment and health of national conscience that create a background for discussion on possible redefinition of global, state and regional management goals. Authors apply the sustainable development criteria to a hierarchical management scheme that is to lead the world community to non-contradictory growth. Concrete definitions are discussed in respect of decision-making process representing the state mostly. With the help of system analysis it is highlighted how to understand who would carry the distinctive sign of world leadership in the nearest future.

Keywords: Decision-making, information technology, public administration.

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Authors: A. Faro, D. Giordano, M. Pennisi, G. Scarciofalo, C. Spampinato, F. Tramontana

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The paper proposes a methodology to process the signals coming from the Transcranial Magnetic Stimulation (TMS) in order to identify the pathology and evaluate the therapy to treat the patients affected by demency diseases. In particular, a fuzzy model is developed to identify the demency of the patients affected by Subcortical Ischemic Vascular Dementia (SIVD) and to measure the effect of a repetitive TMS on their motor performances. A tool is also presented to support the mentioned analysis.

Keywords: TMS, EMG, fuzzy logic, transcranial magnetic stimulation.

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Authors: Petr Teply, Ondrej Vejdovec

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There are three main ways of categorizing capital in banking operations: accounting, regulatory and economic capital. However, the 2008-2009 global crisis has shown that none of these categories adequately reflects the real risks of bank operations, especially in light of the failures Bear Stearns, Lehman Brothers or Northern Rock. This paper deals with the economic capital allocation of global banks. In theory, economic capital should reflect the real risks of a bank and should be publicly available. Yet, as discovered during the global financial crisis, even when economic capital information was publicly disclosed, the underlying assumptions rendered the information useless. Specifically, some global banks that reported relatively high levels of economic capital before the crisis went bankrupt or had to be bailed-out by their government. And, only 15 out of 50 global banks reported their economic capital during the 2007-2010 period. In this paper, we analyze the changes in reported bank economic capital disclosure during this period. We conclude that relative shares of credit and business risks increased in 2010 compared to 2007, while both operational and market risks decreased their shares on the total economic capital of top-rated global banks. Generally speaking, higher levels of disclosure and transparency of bank operations are required to obtain more confidence from stakeholders. Moreover, additional risks such as liquidity risks should be included in these disclosures.

Keywords: global crisis, economic capital, risk management, risk allocation, bank

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Authors: Shubat S. Ahmeda, Ashraf M. Ali Edwila

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Short Message Service (SMS) has grown in popularity over the years and it has become a common way of communication, it is a service provided through General System for Mobile Communications (GSM) that allows users to send text messages to others. SMS is usually used to transport unclassified information, but with the rise of mobile commerce it has become a popular tool for transmitting sensitive information between the business and its clients. By default SMS does not guarantee confidentiality and integrity to the message content. In the mobile communication systems, security (encryption) offered by the network operator only applies on the wireless link. Data delivered through the mobile core network may not be protected. Existing end-to-end security mechanisms are provided at application level and typically based on public key cryptosystem. The main concern in a public-key setting is the authenticity of the public key; this issue can be resolved by identity-based (IDbased) cryptography where the public key of a user can be derived from public information that uniquely identifies the user. This paper presents an encryption mechanism based on the IDbased scheme using Elliptic curves to provide end-to-end security for SMS. This mechanism has been implemented over the standard SMS network architecture and the encryption overhead has been estimated and compared with RSA scheme. This study indicates that the ID-based mechanism has advantages over the RSA mechanism in key distribution and scalability of increasing security level for mobile service.

Keywords: Elliptic Curve Cryptography (ECC), End-to-end Security, Identity-based Cryptography, Public Key, RSA, SMS Protocol.

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Authors: N. Nagabhushana Ramesh, Kalley Harinarayana, T. Raghavender Reddy, B. Balu Naik

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Electro Discharge Sawing is a hybrid process combining the features of SEDM and ECM. Its major characteristic is extremely fast erosion rate compare to either of the above processes. This paper brings out its relative feature of SEDM and EDS about their erosion rates, surface roughness, and morphology of machined surfaces.

Keywords: Electro Chemical Machining (ECM), Electro Discharge Sawing (EDS), Sinking Electro Discharge Machining (SEDM).

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Authors: Padmanabhan Balasubramanian, C. Ardil

Abstract:

In this paper, we consider the problem of logic simplification for a special class of logic functions, namely complementary Boolean functions (CBF), targeting low power implementation using static CMOS logic style. The functions are uniquely characterized by the presence of terms, where for a canonical binary 2-tuple, D(mj) ∪ D(mk) = { } and therefore, we have | D(mj) ∪ D(mk) | = 0 [19]. Similarly, D(Mj) ∪ D(Mk) = { } and hence | D(Mj) ∪ D(Mk) | = 0. Here, 'mk' and 'Mk' represent a minterm and maxterm respectively. We compare the circuits minimized with our proposed method with those corresponding to factored Reed-Muller (f-RM) form, factored Pseudo Kronecker Reed-Muller (f-PKRM) form, and factored Generalized Reed-Muller (f-GRM) form. We have opted for algebraic factorization of the Reed-Muller (RM) form and its different variants, using the factorization rules of [1], as it is simple and requires much less CPU execution time compared to Boolean factorization operations. This technique has enabled us to greatly reduce the literal count as well as the gate count needed for such RM realizations, which are generally prone to consuming more cells and subsequently more power consumption. However, this leads to a drawback in terms of the design-for-test attribute associated with the various RM forms. Though we still preserve the definition of those forms viz. realizing such functionality with only select types of logic gates (AND gate and XOR gate), the structural integrity of the logic levels is not preserved. This would consequently alter the testability properties of such circuits i.e. it may increase/decrease/maintain the same number of test input vectors needed for their exhaustive testability, subsequently affecting their generalized test vector computation. We do not consider the issue of design-for-testability here, but, instead focus on the power consumption of the final logic implementation, after realization with a conventional CMOS process technology (0.35 micron TSMC process). The quality of the resulting circuits evaluated on the basis of an established cost metric viz., power consumption, demonstrate average savings by 26.79% for the samples considered in this work, besides reduction in number of gates and input literals by 39.66% and 12.98% respectively, in comparison with other factored RM forms.

Keywords: Reed-Muller forms, Logic function, Hammingdistance, Algebraic factorization, Low power design.

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