Search results for: Advanced Accounting Practices
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1416

Search results for: Advanced Accounting Practices

966 Limits of Phase Modulated Frequency Shifted Holographic Vibrometry at Low Amplitudes of Vibrations

Authors: Pavel Psota, Vít Lédl, Jan Václavík, Roman Doleček, Pavel Mokrý, Petr Vojtíšek

Abstract:

This paper presents advanced time average digital holography by means of frequency shift and phase modulation. This technique can measure amplitudes of vibrations at ultimate dynamic range while the amplitude distribution evaluation is done independently in every pixel. The main focus of the paper is to gain insight into behavior of the method at low amplitudes of vibrations. In order to reach that, a set of experiments was performed. Results of the experiments together with novel noise suppression show the limit of the method to be below 0.1 nm.

Keywords: Acousto-optical modulator, digital holography, low amplitudes, vibrometry.

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965 Optimal Assessment of Faulted Area around an Industrial Customer for Critical Sag Magnitudes

Authors: Marios N. Moschakis

Abstract:

This paper deals with the assessment of faulted area around an industrial customer connected to a particular electric grid that will cause a certain sag magnitude on this customer. The faulted (critical or exposed) area’s length is calculated by adding all line lengths in the neighborhood of the critical node (customer). The applied method is the so-called Method of Critical Distances. By using advanced short-circuit analysis, the Critical Area can be accurately calculated for radial and meshed power networks due to all symmetrical and asymmetrical faults. For the demonstration of the effectiveness of the proposed methodology, a study case is used.

Keywords: Critical area, fault-induced voltage sags, industrial customers, power quality.

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964 A Hybrid Multi-Objective Firefly-Sine Cosine Algorithm for Multi-Objective Optimization Problem

Authors: Gaohuizi Guo, Ning Zhang

Abstract:

Firefly algorithm (FA) and Sine Cosine algorithm (SCA) are two very popular and advanced metaheuristic algorithms. However, these algorithms applied to multi-objective optimization problems have some shortcomings, respectively, such as premature convergence and limited exploration capability. Combining the privileges of FA and SCA while avoiding their deficiencies may improve the accuracy and efficiency of the algorithm. This paper proposes a hybridization of FA and SCA algorithms, named multi-objective firefly-sine cosine algorithm (MFA-SCA), to develop a more efficient meta-heuristic algorithm than FA and SCA.

Keywords: Firefly algorithm, hybrid algorithm, multi-objective optimization, Sine Cosine algorithm.

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963 Biological Data Integration using SOA

Authors: Noura Meshaan Al-Otaibi, Amin Yousef Noaman

Abstract:

Nowadays scientific data is inevitably digital and stored in a wide variety of formats in heterogeneous systems. Scientists need to access an integrated view of remote or local heterogeneous data sources with advanced data accessing, analyzing, and visualization tools. This research suggests the use of Service Oriented Architecture (SOA) to integrate biological data from different data sources. This work shows SOA will solve the problems that facing integration process and if the biologist scientists can access the biological data in easier way. There are several methods to implement SOA but web service is the most popular method. The Microsoft .Net Framework used to implement proposed architecture.

Keywords: Bioinformatics, Biological data, Data Integration, SOA and Web Services.

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962 Improvement of Contractor’s Competitiveness through Sustainable Construction Practices in UAE

Authors: Sareh Rajabi, Taha Anjamrooz, Salwa Bheiry

Abstract:

Sustainability of construction projects is an important issue to be addressed since the sector will continue to be developed in the coming years, especially in developing countries. Thus, it is significant to discover approaches and solutions for improving sustainability. Currently, the construction industry is the largest consumer of natural resources. This is the same in other countries in the Gulf region, and the United Arab Emirates (UAE) has limited natural resources such as water, electricity, etc. Recently, the UAE has taken several actions in order to implement sustainable initiatives within its construction industry. Within the industry, the contractors’ role is significant in promoting sustainable development by taking the responsibility to minimize their negative impacts on the environment and society, and maximize their economic distribution. In this research, sustainability will be studied as an important key to bring competitive advantages to contracting organizations. The contractors should understand the need to improve their sustainable performance in order to expand their business competitiveness. Competitiveness at the construction project level refers to a contractor’s ability to compete for a project. There is less focus on how to improve contractors’ competitiveness by implementing sustainable construction practices. Based on an inclusive literature review on the relationship between sustainability performance and business competitiveness, this research will conduct a study of sustainable practice in the construction industry and the relationship between sustainability performance and business competitiveness in order to develop a framework for evaluating how contractors can improve their competitiveness in terms of more efficient processes, enhancements in productivity, and lower costs of compliance in order to reduce the initial project cost and obtain market opportunities in the UAE. The research findings will provide a framework that can be a useful guideline for contractors to develop their sustainability policy, strategy and practice for meeting the increased requirements for sustainable development in construction.

Keywords: Sustainable construction practice, sustainability, competitiveness, construction industry, contractors.

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961 Design of a Compact Meshed Antennas for 5G Communication Systems

Authors: Chokri Baccouch, Chayma Bahhar, Hedi Sakli, Nizar Sakli, Taoufik Aguili

Abstract:

This paper presents a hybrid system solar cell antenna for 5G mobile communications networks. We propose here a solar cell antenna with either a front face collection grid or mesh patch. The solar cell antenna of our contribution combines both optical and radiofrequency signals. Thus, we propose two solar cell antenna structures in the frequency bands of future 5G standard respectively in both 2.6 and 3.5 GHz bands. Simulation using the Advanced Design System (ADS) software allows us to analyze and determine the antenna parameters proposed in this work such as the reflection coefficient (S11), gain, directivity and radiated power.

Keywords: Patch antenna, solar cell, DC, RF, 5G.

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960 Regional Medical Imaging System

Authors: Michal Javornik, Otto Dostal, Karel Slavicek

Abstract:

The purpose of this article is to introduce an advanced system for the support of processing of medical image information, and the terminology related to this system, which can be an important element to a faster transition to a fully digitalized hospital. The core of the system is a set of DICOM compliant applications running over a dedicated computer network. The whole integrated system creates a collaborative platform supporting daily routines in the radiology community, developing communication channels, supporting the exchange of information and special consultations among various medical institutions as well as supporting medical training for practicing radiologists and medical students. It gives the users outside of hospitals the tools to work in almost the same conditions as in the radiology departments.

Keywords: DICOM, Integration, Medical Education, MedicalImaging

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959 Effects of Irrigation Scheduling and Soil Management on Maize (Zea mays L.) Yield in Guinea Savannah Zone of Nigeria

Authors: I. Alhassan, A. M. Saddiq, A. G. Gashua, K. K. Gwio-Kura

Abstract:

The main objective of any irrigation program is the development of an efficient water management system to sustain crop growth and development and avoid physiological water stress in the growing plants. Field experiment to evaluate the effects of some soil moisture conservation practices on yield and water use efficiency (WUE) of maize was carried out in three locations (i.e. Mubi and Yola in the northern Guinea Savannah and Ganye in the southern Guinea Savannah of Adamawa State, Nigeria) during the dry seasons of 2013 and 2014. The experiment consisted of three different irrigation levels (7, 10 and 12 day irrigation intervals), two levels of mulch (mulch and un-mulched) and two tillage practices (no tillage and minimum tillage) arranged in a randomized complete block design with split-split plot arrangement and replicated three times. The Blaney-Criddle method was used for measuring crop evapotranspiration. The results indicated that seven-day irrigation intervals and mulched treatment were found to have significant effect (P>0.05) on grain yield and water use efficiency in all the locations. The main effect of tillage was non-significant (P<0.05) on grain yield and WUE. The interaction effects of irrigation and mulch were significant (P>0.05) on grain yield and WUE at Mubi and Yola. Generally, higher grain yield and WUE were recorded on mulched and seven-day irrigation intervals, whereas lower values were recorded on un-mulched with 12-day irrigation intervals. Tillage exerts little influence on the yield and WUE. Results from Ganye were found to be generally higher than those recorded in Mubi and Yola; it also showed that an irrigation interval of 10 days with mulching could be adopted for the Ganye area, while seven days interval is more appropriate for Mubi and Yola.

Keywords: Irrigation, maize, mulching, tillage, guinea savannah.

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958 The Role of the Internal Audit Unit in Detecting and Preventing Fraud at Public Universities in West Java, Indonesia

Authors: Fury Khristianty Fitriyah

Abstract:

This study aims to identify the extent of the role of the Satuan Pengawas Intern (Internal Audit Unit) in detecting and preventing fraud in public universities in West Java under the Ministry of Research, Technology and Higher Education. The research method applied was a qualitative case study approach, while the unit of analysis for this study is the Internal Audit Unit at each public university. Results of this study indicate that the Internal Audit Unit is able to detect and prevent fraud within a public university environment by means of red flags to mark accounting anomalies. These stem from inaccurate budget planning that prompts inappropriate use of funds, exacerbated by late disbursements of funds, which potentially lead to fictitious transactions, and discrepancies in recording state-owned assets into a state property management system (SIMAK BMN), which, if not conducted properly, potentially causes loss to the state.

Keywords: Internal Audit Unit, efficiency, fraud, public university.

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957 The Current Practices of Analysis of Reinforced Concrete Panels Subjected to Blast Loading

Authors: Palak J. Shukla, Atul K. Desai, Chentankumar D. Modhera

Abstract:

For any country in the world, it has become a priority to protect the critical infrastructure from looming risks of terrorism. In any infrastructure system, the structural elements like lower floors, exterior columns, walls etc. are key elements which are the most susceptible to damage due to blast load. The present study revisits the state of art review of the design and analysis of reinforced concrete panels subjected to blast loading. Various aspects in association with blast loading on structure, i.e. estimation of blast load, experimental works carried out previously, the numerical simulation tools, various material models, etc. are considered for exploring the current practices adopted worldwide. Discussion on various parametric studies to investigate the effect of reinforcement ratios, thickness of slab, different charge weight and standoff distance is also made. It was observed that for the simulation of blast load, CONWEP blast function or equivalent numerical equations were successfully employed by many researchers. The study of literature indicates that the researches were carried out using experimental works and numerical simulation using well known generalized finite element methods, i.e. LS-DYNA, ABAQUS, AUTODYN. Many researchers recommended to use concrete damage model to represent concrete and plastic kinematic material model to represent steel under action of blast loads for most of the numerical simulations. Most of the studies reveal that the increase reinforcement ratio, thickness of slab, standoff distance was resulted in better blast resistance performance of reinforced concrete panel. The study summarizes the various research results and appends the present state of knowledge for the structures exposed to blast loading.

Keywords: Blast phenomenon, experimental methods, material models, numerical methods.

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956 Islam and Fertility Regulations

Authors: Muhammad Hammad Lakhvi

Abstract:

Islam has a general principle of increase in population. But the Muslims are equally obliged to take care of health, education and the provisions etc. for their offspring and wives in the best possible way. The Muslims would have to regulate and manage the number of children, if any situation affects their duties regarding their wives or children. Islam accomplishes permissibility of temporary blockade in human fertility if someone faces any problem regarding health of mother or children. During the life of the Holy Prophet (SAW), Azl (coitus interruptus) was the only way for temporary spacing between the children. In technologically developed environment, the same can be resort through some advanced methodology or instrument of temporary blockade. Solid grounds are available in Islam that the fertility rate should be managed if any of the aspect of human quality is being affected.

Keywords: Islam, Fertility Regulations, Muslims, Qur'an

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955 Entrepreneurial Characteristics and Attitude of Pineapple Growers

Authors: Kaushal Kumar Jha

Abstract:

Nagaland, the 16th state of India in order of statehood, is situated between 25° 6' and 27° 4' latitude north and between 93º 20' E and 95º 15' E longitude of equator in the North Eastern part of the India. Endowed with varied topography, soil and agro climatic conditions it is known for its potentiality to grow all most all kinds of horticultural crops. Pineapple being grown since long organically by default is one of the most promising crops of the state with emphasis being laid for commercialization by the government of Nagaland. In light of commercialization, globalization and scope of setting small-scale industries, a research study was undertaken to examine the socio-economic and personal characteristics, entrepreneurial characteristics and attitude of the pineapple growers towards improved package of practices of pineapple cultivation. The study was conducted in Medziphema block of Dimapur district of the Nagaland state of India following ex post facto research design. Ninety pineapple growers were selected from four different villages of Medziphema block based on proportionate random selection procedure. Findings of the study revealed that majority of the respondents had medium level of entrepreneurial characteristics in terms of knowledge level, risk orientation, self confidence, management orientation, farm decision making ability and leadership ability and most of them had favourable attitude towards improved package of practices of pineapple cultivation. The variables age, education, farm size, risk orientation, management orientation and sources of information utilized were found important to influence the attitude of the respondents. The study revealed that favourable attitude and entrepreneurial characteristics of the pineapple cultivators might be harnessed for increased production of pineapple in the state thereby bringing socio economic upliftment of the marginal and small-scale farmers.

Keywords: Attitude, Entrepreneurial characteristics, Pineapple, Socio economic upliftment.

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954 Fair Value Implementation of Financial Asset: Evidence in Indonesia’s Banking Sector

Authors: Alhamdi Alfi Fajri

Abstract:

The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.

Keywords: Fair value, PSAK No. 55, PSAK No. 60, information asymmetry, banks.

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953 Workplace Monitoring During Interventional Cardiology Procedures

Authors: N. Todorovic, I. Bikit, J. Nikolov, S. Forkapic, D. Mrdja, S. Todorovic

Abstract:

Interventional cardiologists are at greater risk from radiation exposure as a result of the procedures they undertake than most other medical specialists. A study was performed to evaluate operator dose during interventional cardiology procedures and to establish methods of operator dose reduction with a radiation protective device. Different procedure technique and use of protective tools can explain big difference in the annual equivalent dose received by the professionals. Strategies to prevent and monitor radiation exposure, advanced protective shielding and effective radiation monitoring methods should be applied.

Keywords: absorbed dose rate measurements, annualequivalent dose, protective device.

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952 Design Optimization of Cutting Parameters when Turning Inconel 718 with Cermet Inserts

Authors: M. Aruna, V. Dhanalaksmi

Abstract:

Inconel 718, a nickel based super-alloy is an extensively used alloy, accounting for about 50% by weight of materials used in an aerospace engine, mainly in the gas turbine compartment. This is owing to their outstanding strength and oxidation resistance at elevated temperatures in excess of 5500 C. Machining is a requisite operation in the aircraft industries for the manufacture of the components especially for gas turbines. This paper is concerned with optimization of the surface roughness when turning Inconel 718 with cermet inserts. Optimization of turning operation is very useful to reduce cost and time for machining. The approach is based on Response Surface Method (RSM). In this work, second-order quadratic models are developed for surface roughness, considering the cutting speed, feed rate and depth of cut as the cutting parameters, using central composite design. The developed models are used to determine the optimum machining parameters. These optimized machining parameters are validated experimentally, and it is observed that the response values are in reasonable agreement with the predicted values.

Keywords: Inconel 718, Optimization, Response Surface Methodology (RSM), Surface roughness

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951 A Value-Oriented Metamodel for Small and Medium Enterprises’ Decision Making

Authors: Romain Ben Taleb, Aurélie Montarnal, Matthieu Lauras, Mathieu Dahan, Romain Miclo

Abstract:

To be competitive and sustainable, any company has to maximize its value. However, unlike listed companies that can assess their values based on market shares, most Small and Medium Enterprises (SMEs) which are non-listed cannot have direct and live access to this critical information. Traditional accounting reports only give limited insights to SME decision-makers about the real impact of their day-to-day decisions on the company’s performance and value. Most of the time, an SME’s financial valuation is made one time a year as the associated process is time and resource-consuming, requiring several months and external expertise to be completed. To solve this issue, we propose in this paper a value-oriented metamodel that enables real-time and dynamic assessment of the SME’s value based on the large definition of their assets. These assets cover a wider scope of resources of the company and better account for immaterial assets. The proposal, which is illustrated in a case study, discusses the benefits of incorporating assets in the SME valuation.

Keywords: SME, metamodel, decision support system, financial valuation.

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950 Using Structural Equation Modeling in Causal Relationship Design for Balanced-Scorecards' Strategic Map

Authors: A. Saghaei, R. Ghasemi

Abstract:

Through 1980s, management accounting researchers described the increasing irrelevance of traditional control and performance measurement systems. The Balanced Scorecard (BSC) is a critical business tool for a lot of organizations. It is a performance measurement system which translates mission and strategy into objectives. Strategy map approach is a development variant of BSC in which some necessary causal relations must be established. To recognize these relations, experts usually use experience. It is also possible to utilize regression for the same purpose. Structural Equation Modeling (SEM), which is one of the most powerful methods of multivariate data analysis, obtains more appropriate results than traditional methods such as regression. In the present paper, we propose SEM for the first time to identify the relations between objectives in the strategy map, and a test to measure the importance of relations. In SEM, factor analysis and test of hypotheses are done in the same analysis. SEM is known to be better than other techniques at supporting analysis and reporting. Our approach provides a framework which permits the experts to design the strategy map by applying a comprehensive and scientific method together with their experience. Therefore this scheme is a more reliable method in comparison with the previously established methods.

Keywords: BSC, SEM, Strategy map.

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949 Delay-range-Dependent Exponential Synchronization of Lur-e Systems with Markovian Switching

Authors: Xia Zhou, Shouming Zhong

Abstract:

The problem of delay-range-dependent exponential synchronization is investigated for Lur-e master-slave systems with delay feedback control and Markovian switching. Using Lyapunov- Krasovskii functional and nonsingular M-matrix method, novel delayrange- dependent exponential synchronization in mean square criterions are established. The systems discussed in this paper is advanced system, and takes all the features of interval systems, Itˆo equations, Markovian switching, time-varying delay, as well as the environmental noise, into account. Finally, an example is given to show the validity of the main result.

Keywords: Synchronization, delay-range-dependent, Markov chain, generalized Itō's formula, brownian motion, M-matrix.

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948 Optimizing Data Evaluation Metrics for Fraud Detection Using Machine Learning

Authors: Jennifer Leach, Umashanger Thayasivam

Abstract:

The use of technology has benefited society in more ways than one ever thought possible. Unfortunately, as society’s knowledge of technology has advanced, so has its knowledge of ways to use technology to manipulate others. This has led to a simultaneous advancement in the world of fraud. Machine learning techniques can offer a possible solution to help decrease these advancements. This research explores how the use of various machine learning techniques can aid in detecting fraudulent activity across two different types of fraudulent datasets, and the accuracy, precision, recall, and F1 were recorded for each method. Each machine learning model was also tested across five different training and testing splits in order to discover which split and technique would lead to the most optimal results.

Keywords: Data science, fraud detection, machine learning, supervised learning.

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947 A Business Intelligence System Design Based on ASP Platform

Authors: Fengchi Shen, Rongtao Ding

Abstract:

The Informational Infrastructures of small and medium-sized manufacturing enterprises are relatively poor, there are serious shortages of capitals which can be invested in informatization construction, computer hardware and software resources, and human resources. To address the informatization issue in small and medium-sized manufacturing enterprises, and enable them to the application of advanced management thinking and enhance their competitiveness, the paper establish a manufacturing-oriented small and medium-sized enterprises informatization platform based on the ASP business intelligence technology, which effectively improves the scientificity of enterprises decision and management informatization.

Keywords: ASP, business intelligence, data warehouse.

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946 The Contemporary Visual Spectacle — Critical Visual Literacy

Authors: Lai-Fen Yang

Abstract:

In this increasingly visual world, how can we best decipher and understand the many ways that our everyday lives are organized around looking practices and the many images we encounter each day? Indeed, how we interact with and interpret visual images is a basic component of human life. Today, however, we are living in one of the most artificial visual and image-saturated cultures in human history, which makes understanding the complex construction and multiple social functions of visual imagery more important than ever before. Themes regarding our experience of a visually pervasive mediated culture, here, termed visual spectacle.

Keywords: Visual culture, contemporary, visual spectacle.

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945 Concept for Knowledge out of Sri Lankan Non-State Sector: Performances of Higher Educational Institutes and Successes of Its Sector

Authors: S. Jeyarajan

Abstract:

Concept of knowledge is discovered from conducted study for successive Competition in Sri Lankan Non-State Higher Educational Institutes. The Concept discovered out of collected Knowledge Management Practices from Emerald inside likewise reputed literatures and of Non-State Higher Educational sector. A test is conducted to reveal existences and its reason behind of these collected practices in Sri Lankan Non-State Higher Education Institutes. Further, unavailability of such study and uncertain on number of participants for data collection in the Sri Lankan context contributed selection of research method as qualitative method, which used attributes of Delphi Method to manage those likewise uncertainty. Data are collected under Dramaturgical Method, which contributes efficient usage of the Delphi method. Grounded theory is selected as data analysis techniques, which is conducted in intermixed discourse to manage different perspectives of data that are collected systematically through perspective and modified snowball sampling techniques. Data are then analysed using Grounded Theory Development Techniques in Intermix discourses to manage differences in Data. Consequently, Agreement in the results of Grounded theories and of finding in the Foreign Study is discovered in the analysis whereas present study conducted as Qualitative Research and The Foreign Study conducted as Quantitative Research. As such, the Present study widens the discovery in the Foreign Study. Further, having discovered reason behind of the existences, the Present result shows Concept for Knowledge from Sri Lankan Non-State sector to manage higher educational Institutes in successful manner.

Keywords: Adherence of snowball sampling into perspective sampling, Delphi method in qualitative method, grounded theory development in intermix discourses of analysis, knowledge management for success of higher educational institutes.

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944 A Previously Underappreciated Impact on Global Warming caused by the Geometrical and Physical Properties of desert sand

Authors: Y. F. Yang, B. T. Wang, J. J. Fan, J. Yin

Abstract:

The previous researches focused on the influence of anthropogenic greenhouse gases exerting global warming, but not consider whether desert sand may warm the planet, this could be improved by accounting for sand's physical and geometric properties. Here we show, sand particles (because of their geometry) at the desert surface form an extended surface of up to 1 + π/4 times the planar area of the desert that can contact sunlight, and at shallow depths of the desert form another extended surface of at least 1 + π times the planar area that can contact air. Based on this feature, an enhanced heat exchange system between sunlight, desert sand, and air in the spaces between sand particles could be built up automatically, which can increase capture of solar energy, leading to rapid heating of the sand particles, and then the heating of sand particles will dramatically heat the air between sand particles. The thermodynamics of deserts may thus have contributed to global warming, especially significant to future global warming if the current desertification continues to expand.

Keywords: global warming, desert sand, extended surface, heat exchange, thermodynamics

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943 Performance Evaluation of the Post-Installed Anchor for Sign Structure

Authors: Wooyoung Jung, Minho Kwon, Jinsup Kim, Buseog Ju

Abstract:

Numerous experimental tests for post-installed anchor systems drilled in hardened concrete were conducted in order to estimate pull-out and shear strength accounting for uncertainties such as torque ratios, embedment depths and different diameters in demands. In this study, the strength of the systems was significantly changed by the effect of those three uncertainties during pull-out experimental tests, whereas the shear strength of the systems was not affected by torque ratios. It was also shown that concrete cone failure or damage mechanism was generally investigated during and after pull-out tests and in shear strength tests, mostly the anchor systems were failed prior to failure of primary structural system. Furthermore, 3D finite element model for the anchor systems was created by ABAQUS for the numerical analysis. The verification of finite element model was identical till the failure points to the load-displacement relationship specified by the experimental tests.

Keywords: Post-installed anchor, Pull-out test, Shear test, Torque , ABAQUS.

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942 Women’s Rights in Conflict with People’s Cultural Autonomy: Problems of Cultural Accommodation

Authors: Nazia Khan

Abstract:

The paper explores the cultural rights accommodation by the state which has left many unresolved problems. The cultural rights sometimes violate the basic individual rights of the members inside the community like women. The paper further explicates certain cultural norms and practices which violates the rights of women inside the community in the name of culture.

Keywords: Culture, Patriarchy, Rights, Women.

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941 Transmission Lines Loading Enhancement Using ADPSO Approach

Authors: M. Mahdavi, H. Monsef, A. Bagheri

Abstract:

Discrete particle swarm optimization (DPSO) is a powerful stochastic evolutionary algorithm that is used to solve the large-scale, discrete and nonlinear optimization problems. However, it has been observed that standard DPSO algorithm has premature convergence when solving a complex optimization problem like transmission expansion planning (TEP). To resolve this problem an advanced discrete particle swarm optimization (ADPSO) is proposed in this paper. The simulation result shows that optimization of lines loading in transmission expansion planning with ADPSO is better than DPSO from precision view point.

Keywords: ADPSO, TEP problem, Lines loading optimization.

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940 Advanced Image Analysis Tools Development for the Early Stage Bronchial Cancer Detection

Authors: P. Bountris, E. Farantatos, N. Apostolou

Abstract:

Autofluorescence (AF) bronchoscopy is an established method to detect dysplasia and carcinoma in situ (CIS). For this reason the “Sotiria" Hospital uses the Karl Storz D-light system. However, in early tumor stages the visualization is not that obvious. With the help of a PC, we analyzed the color images we captured by developing certain tools in Matlab®. We used statistical methods based on texture analysis, signal processing methods based on Gabor models and conversion algorithms between devicedependent color spaces. Our belief is that we reduced the error made by the naked eye. The tools we implemented improve the quality of patients' life.

Keywords: Bronchoscopy, digital image processing, lung cancer, texture analysis.

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939 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.

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938 Satellite Rainfall Prediction Techniques - A State of the Art Review

Authors: S. Sarumathi, N. Shanthi, S. Vidhya

Abstract:

In the present world, predicting rainfall is considered to be an essential and also a challenging task. Normally, the climate and rainfall are presumed to have non-linear as well as intricate phenomena. For predicting accurate rainfall, we necessitate advanced computer modeling and simulation. When there is an enhanced understanding of the spatial and temporal distribution of precipitation then it becomes enrichment to applications such as hydrologic, climatic and ecological. Conversely, there may be some kind of challenges occur in the community due to some application which results in the absence of consistent precipitation observation in remote and also emerging region. This survey paper provides a multifarious collection of methodologies which are epitomized by various researchers for predicting the rainfall. It also gives information about some technique to forecast rainfall, which is appropriate to all methods like numerical, traditional and statistical.

Keywords: Satellite Image, Segmentation, Feature Extraction, Classification, Clustering, Precipitation Estimation.

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937 Fault Zone Detection on Advanced Series Compensated Transmission Line using Discrete Wavelet Transform and SVM

Authors: Renju Gangadharan, G. N. Pillai, Indra Gupta

Abstract:

In this paper a novel method for finding the fault zone on a Thyristor Controlled Series Capacitor (TCSC) incorporated transmission line is presented. The method makes use of the Support Vector Machine (SVM), used in the classification mode to distinguish between the zones, before or after the TCSC. The use of Discrete Wavelet Transform is made to prepare the features which would be given as the input to the SVM. This method was tested on a 400 kV, 50 Hz, 300 Km transmission line and the results were highly accurate.

Keywords: Flexible ac transmission system (FACTS), thyristorcontrolled series-capacitor (TCSC), discrete wavelet transforms(DWT), support vector machine (SVM).

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