Search results for: Source code retrieval
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2327

Search results for: Source code retrieval

1877 Flexible, Adaptable and Scaleable Business Rules Management System for Data Validation

Authors: Kashif Kamran, Farooque Azam

Abstract:

The policies governing the business of any organization are well reflected in her business rules. The business rules are implemented by data validation techniques, coded during the software development process. Any change in business policies results in change in the code written for data validation used to enforce the business policies. Implementing the change in business rules without changing the code is the objective of this paper. The proposed approach enables users to create rule sets at run time once the software has been developed. The newly defined rule sets by end users are associated with the data variables for which the validation is required. The proposed approach facilitates the users to define business rules using all the comparison operators and Boolean operators. Multithreading is used to validate the data entered by end user against the business rules applied. The evaluation of the data is performed by a newly created thread using an enhanced form of the RPN (Reverse Polish Notation) algorithm.

Keywords: Business Rules, data validation, multithreading, Reverse Polish Notation

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1876 Effective Relay Communication for Scalable Video Transmission

Authors: Jung Ah Park, Zhijie Zhao, Doug Young Suh, Joern Ostermann

Abstract:

In this paper, we propose an effective relay communication for layered video transmission as an alternative to make the most of limited resources in a wireless communication network where loss often occurs. Relaying brings stable multimedia services to end clients, compared to multiple description coding (MDC). Also, retransmission of only parity data about one or more video layer using channel coder to the end client of the relay device is paramount to the robustness of the loss situation. Using these methods in resource-constrained environments, such as real-time user created content (UCC) with layered video transmission, can provide high-quality services even in a poor communication environment. Minimal services are also possible. The mathematical analysis shows that the proposed method reduced the probability of GOP loss rate compared to MDC and raptor code without relay. The GOP loss rate is about zero, while MDC and raptor code without relay have a GOP loss rate of 36% and 70% in case of 10% frame loss rate.

Keywords: Relay communication, Multiple Description Coding, Scalable Video Coding

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1875 Storing OWL Ontologies in SQL Relational Databases

Authors: Irina Astrova, Nahum Korda, Ahto Kalja

Abstract:

Relational databases are often used as a basis for persistent storage of ontologies to facilitate rapid operations such as search and retrieval, and to utilize the benefits of relational databases management systems such as transaction management, security and integrity control. On the other hand, there appear more and more OWL files that contain ontologies. Therefore, this paper proposes to extract ontologies from OWL files and then store them in relational databases. A prerequisite for this storing is transformation of ontologies to relational databases, which is the purpose of this paper.

Keywords: Ontologies, relational databases, SQL, and OWL.

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1874 Deniable Authentication Protocol Resisting Man-in-the-Middle Attack

Authors: Song Han, Wanquan Liu, Elizabeth Chang

Abstract:

Deniable authentication is a new protocol which not only enables a receiver to identify the source of a received message but also prevents a third party from identifying the source of the message. The proposed protocol in this paper makes use of bilinear pairings over elliptic curves, as well as the Diffie-Hellman key exchange protocol. Besides the security properties shared with previous authentication protocols, the proposed protocol provides the same level of security with smaller public key sizes.

Keywords: Deniable Authentication, Man-in-the-middleAttack, Cryptography, Elliptic Curves.

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1873 Study of the Late Phase of Core Degradation during Reflooding by Safety Injection System for VVER1000 with ASTECv2 Computer Code

Authors: Antoaneta Stefanova, Rositsa Gencheva, Pavlin Groudev

Abstract:

This paper presents the modeling approach in SBO sequence for VVER 1000 reactors and describes the reactor core behavior at late in-vessel phase in case of late reflooding by HPIS and gives preliminary results for the ASTECv2 validation. The work is focused on investigation of plant behavior during total loss of power and the operator actions. The main goal of these analyses is to assess the phenomena arising during the Station blackout (SBO) followed by primary side high pressure injection system (HPIS) reflooding of already damaged reactor core at very late “in-vessel” phase. The purpose of the analyses is to define how the later HPIS switching on can delay the time of vessel failure or possibly avoid vessel failure. The times for HPP injection were chosen based on previously performed investigations.

Keywords: VVER, operator action validation, reflooding of overheated reactor core, ASTEC computer code.

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1872 Pulse Generator with Constant Pulse Width

Authors: Hanif Che Lah, Wee Leong Son, Rozita Borhan

Abstract:

This paper is about method to produce a stable and accurate constant output pulse width regardless of the amplitude, period and pulse width variation of the input signal source. The pulse generated is usually being used in numerous applications as the reference input source to other circuits in the system. Therefore, it is crucial to produce a clean and constant pulse width to make sure the system is working accurately as expected.

Keywords: Amplitude, Constant Pulse Width, Frequency Divider, Pulse Generator.

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1871 Modeling of Surface Roughness for Flow over a Complex Vegetated Surface

Authors: Wichai Pattanapol, Sarah J. Wakes, Michael J. Hilton, Katharine J.M. Dickinson

Abstract:

Turbulence modeling of large-scale flow over a vegetated surface is complex. Such problems involve large scale computational domains, while the characteristics of flow near the surface are also involved. In modeling large scale flow, surface roughness including vegetation is generally taken into account by mean of roughness parameters in the modified law of the wall. However, the turbulence structure within the canopy region cannot be captured with this method, another method which applies source/sink terms to model plant drag can be used. These models have been developed and tested intensively but with a simple surface geometry. This paper aims to compare the use of roughness parameter, and additional source/sink terms in modeling the effect of plant drag on wind flow over a complex vegetated surface. The RNG k-ε turbulence model with the non-equilibrium wall function was tested with both cases. In addition, the k-ω turbulence model, which is claimed to be computationally stable, was also investigated with the source/sink terms. All numerical results were compared to the experimental results obtained at the study site Mason Bay, Stewart Island, New Zealand. In the near-surface region, it is found that the results obtained by using the source/sink term are more accurate than those using roughness parameters. The k-ω turbulence model with source/sink term is more appropriate as it is more accurate and more computationally stable than the RNG k-ε turbulence model. At higher region, there is no significant difference amongst the results obtained from all simulations.

Keywords: CFD, canopy flow, surface roughness, turbulence models.

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1870 Analysis of MAC Protocols with Correlation Receiver for OCDMA Networks - Part II

Authors: Shivaleela E. S., Shrikant S. Tangade

Abstract:

In this paper optical code-division multiple-access (OCDMA) packet network is considered, which offers inherent security in the access networks. Two types of random access protocols are proposed for packet transmission. In protocol 1, all distinct codes and in protocol 2, distinct codes as well as shifted versions of all these codes are used. O-CDMA network performance using optical orthogonal codes (OOCs) 1-D and two-dimensional (2-D) wavelength/time single-pulse-per-row (W/T SPR) codes are analyzed. The main advantage of using 2-D codes instead of onedimensional (1-D) codes is to reduce the errors due to multiple access interference among different users. In this paper, correlation receiver is considered in the analysis. Using analytical model, we compute and compare packet-success probability for 1-D and 2-D codes in an O-CDMA network and the analysis shows improved performance with 2-D codes as compared to 1-D codes.

Keywords: Optical code-division multiple-access, optical CDMA correlation receiver, wavelength/time optical CDMA codes.

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1869 Learning Block Memories with Metric Networks

Authors: Mario Gonzalez, David Dominguez, Francisco B. Rodriguez

Abstract:

An attractor neural network on the small-world topology is studied. A learning pattern is presented to the network, then a stimulus carrying local information is applied to the neurons and the retrieval of block-like structure is investigated. A synaptic noise decreases the memory capability. The change of stability from local to global attractors is shown to depend on the long-range character of the network connectivity.

Keywords: Hebbian learning, image recognition, small world, spatial information.

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1868 Numerical Investigation of Indoor Air Quality and Thermal Comfort in a Ventilated Room

Authors: Ramy H. Mohammed

Abstract:

Understanding the behavior of airflow in a room is essential for building designers to provide the most efficient design of ventilation system, and having acceptable indoor air quality. This trend is the motive to solve the relationship between airflow parameters and thermal comfort. This paper investigates airflow characteristics, indoor air quality (IAQ), and the thermal comfort (TC) in a ventilated room with a displacement ventilation system using three dimensional CFD code [AirPak 2.0.6]. After validation of the code, a numerical study is executed for a typical room with dimensions of 5m by 3m by 3m height according to a variety of supply air velocities, supply air temperature and supply air relative humidity. The finite volume method and the indoor zero equation turbulence models are employed for solving the governing equations numerically. The temperature field and the mean age of air (MAA) in the modeled room for a displacement ventilation system are determined according to a variety of the above parameters. The variable air volume (VAV) systems with different supply air velocity are applicable to control room air temperature for a displacement ventilation system.

Keywords: Displacement ventilation, AirPak, Indoor zero equation, MAA.

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1867 Quantum Modelling of AgHMoO4, CsHMoO4 and AgCsMoO4 Chemistry in the Field of Nuclear Power Plant Safety

Authors: Mohamad Saab, Sidi Souvi

Abstract:

In a major nuclear accident, the released fission products (FPs) and the structural materials are likely to influence the transport of iodine in the reactor coolant system (RCS) of a pressurized water reactor (PWR). So far, the thermodynamic data on cesium and silver species used to estimate the magnitude of FP release show some discrepancies, data are scarce and not reliable. For this reason, it is crucial to review the thermodynamic values related to cesium and silver materials. To this end, we have used state-of-the-art quantum chemical methods to compute the formation enthalpies and entropies of AgHMoO₄, CsHMoO₄, and AgCsMoO₄ in the gas phase. Different quantum chemical methods have been investigated (DFT and CCSD(T)) in order to predict the geometrical parameters and the energetics including the correlation energy. The geometries were optimized with TPSSh-5%HF method, followed by a single point calculation of the total electronic energies using the CCSD(T) wave function method. We thus propose with a final uncertainty of about 2 kJmol⁻¹ standard enthalpies of formation of AgHMoO₄, CsHMoO₄, and AgCsMoO₄.

Keywords: ASTEC, Accident Source Term Evaluation Code, quantum chemical methods, severe nuclear accident, thermochemical database.

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1866 Analytical Mathematical Expression for the Channel Capacity of a Power and Rate Simultaneous Adaptive Cellular DS/FFH-CDMA Systemin a Rayleigh Fading Channel

Authors: P.Varzakas

Abstract:

In this paper, an accurate theoretical analysis for the achievable average channel capacity (in the Shannon sense) per user of a hybrid cellular direct-sequence/fast frequency hopping code-division multiple-access (DS/FFH-CDMA) system operating in a Rayleigh fading environment is presented. The analysis covers the downlink operation and leads to the derivation of an exact mathematical expression between the normalized average channel capacity available to each system-s user, under simultaneous optimal power and rate adaptation and the system-s parameters, as the number of hops per bit, the processing gain applied, the number of users per cell and the received signal-tonoise power ratio over the signal bandwidth. Finally, numerical results are presented to illustrate the proposed mathematical analysis.

Keywords: Shannon capacity, adaptive systems, code-division multiple access, fading channels.

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1865 Experimental Results about the Dynamics of the Generalized Belief Propagation Used on LDPC Codes

Authors: Jean-Christophe Sibel, Sylvain Reynal, David Declercq

Abstract:

In the context of channel coding, the Generalized Belief Propagation (GBP) is an iterative algorithm used to recover the transmission bits sent through a noisy channel. To ensure a reliable transmission, we apply a map on the bits, that is called a code. This code induces artificial correlations between the bits to send, and it can be modeled by a graph whose nodes are the bits and the edges are the correlations. This graph, called Tanner graph, is used for most of the decoding algorithms like Belief Propagation or Gallager-B. The GBP is based on a non unic transformation of the Tanner graph into a so called region-graph. A clear advantage of the GBP over the other algorithms is the freedom in the construction of this graph. In this article, we explain a particular construction for specific graph topologies that involves relevant performance of the GBP. Moreover, we investigate the behavior of the GBP considered as a dynamic system in order to understand the way it evolves in terms of the time and in terms of the noise power of the channel. To this end we make use of classical measures and we introduce a new measure called the hyperspheres method that enables to know the size of the attractors.

Keywords: iterative decoder, LDPC, region-graph, chaos.

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1864 Development of Coronal Field and Solar Wind Components for MHD Interplanetary Simulations

Authors: Ljubomir Nikolic, Larisa Trichtchenko

Abstract:

The connection between solar activity and adverse phenomena in the Earth’s environment that can affect space and ground based technologies has spurred interest in Space Weather (SW) research. A great effort has been put on the development of suitable models that can provide advanced forecast of SW events. With the progress in computational technology, it is becoming possible to develop operational large scale physics based models which can incorporate the most important physical processes and domains of the Sun-Earth system. In order to enhance our SW prediction capabilities we are developing advanced numerical tools. With operational requirements in mind, our goal is to develop a modular simulation framework of propagation of the disturbances from the Sun through interplanetary space to the Earth. Here, we report and discuss on the development of coronal field and solar wind components for a large scale MHD code. The model for these components is based on a potential field source surface model and an empirical Wang-Sheeley-Arge solar wind relation. 

Keywords: Space weather, numerical modeling, coronal field, solar wind.

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1863 Economic Returns of Using Brewery`s Spent Grain in Animal Feed

Authors: U. Ben-Hamed, H. Seddighi, K. Thomas

Abstract:

UK breweries generate extensive by products in the form of spent grain, slurry and yeast. Much of the spent grain is produced by large breweries and processed in bulk for animal feed. Spent brewery grains contain up to 20% protein dry weight and up to 60% fiber and are useful additions to animal feed. Bulk processing is economic and allows spent grain to be sold so providing an income to the brewery. A proportion of spent grain, however, is produced by small local breweries and is more variably distributed to farms or other users using intermittent collection methods. Such use is much less economic and may incur losses if not carefully assessed for transport costs. This study reports an economic returns of using wet brewery spent grain (WBSG) in animal feed using the Co-product Optimizer Decision Evaluator model (Cattle CODE) developed by the University of Nebraska to predict performance and economic returns when byproducts are fed to finishing cattle. The results indicated that distance from brewery to farm had a significantly greater effect on the economics of use of small brewery spent grain and that alternative uses than cattle feed may be important to develop.

Keywords: Animal Feed, Brewery Spent Grains, cattle CODE, Economic returns.

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1862 Mechanical Simulation with Electrical and Dimensional Tests for AISHa Containment Chamber

Authors: F. Noto, G. Costa, L. Celona, F. Chines, G. Ciavola, G. Cuttone, S. Gammino, O. Leonardi, S. Marletta, G. Torrisi

Abstract:

At Istituto Nazionale di Fisica Nucleare – Laboratorio Nazionale del Sud (INFN-LNS), a broad experience in the design, construction and commissioning of ECR and microwave ion sources is available. The AISHa ion source has been designed by taking into account the typical requirements of hospital-based facilities, where the minimization of the mean time between failures (MTBF) is a key point together with the maintenance operations, which should be fast and easy. It is intended to be a multipurpose device, operating at 18 GHz, in order to achieve higher plasma densities. It should provide enough versatility for future needs of the hadron therapy, including the ability to run at larger microwave power to produce different species and highly charged ion beams. The source is potentially interesting for any hadron therapy facility using heavy ions. In this paper, we analyzed the dimensional test and electrical test about an innovative solution for the containment chamber that allows us to solve our isolation and structural problems.

Keywords: FEM Analysis, ECR ion source, dielectrical measurement.

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1861 Software Technology Behind Computer Accounting

Authors: M. Župan, V. Budimir

Abstract:

The main problems of data centric and open source project are large number of developers and changes of core framework. Model-View-Control (MVC) design pattern significantly improved the development and adjustments of complex projects. Entity framework as a Model layer in MVC architecture has simplified communication with the database. How often are the new technologies used and whether they have potentials for designing more efficient Enterprise Resource Planning (ERP) system that will be more suited to accountants?

Keywords: Accounting, Enterprise Resource Planning, Model- View-Control, Object Role Modeling, Open Source

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1860 A Comparative Study of Turbulence Models Performance for Turbulent Flow in a Planar Asymmetric Diffuser

Authors: Samy M. El-Behery, Mofreh H. Hamed

Abstract:

This paper presents a computational study of the separated flow in a planer asymmetric diffuser. The steady RANS equations for turbulent incompressible fluid flow and six turbulence closures are used in the present study. The commercial software code, FLUENT 6.3.26, was used for solving the set of governing equations using various turbulence models. Five of the used turbulence models are available directly in the code while the v2-f turbulence model was implemented via User Defined Scalars (UDS) and User Defined Functions (UDF). A series of computational analysis is performed to assess the performance of turbulence models at different grid density. The results show that the standard k-ω, SST k-ω and v2-f models clearly performed better than other models when an adverse pressure gradient was present. The RSM model shows an acceptable agreement with the velocity and turbulent kinetic energy profiles but it failed to predict the location of separation and attachment points. The standard k-ε and the low-Re k- ε delivered very poor results.

Keywords: Turbulence models, turbulent flow, wall functions, separation, reattachment, diffuser.

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1859 Thermoelectric Generators as Alternative Source for Electric Power

Authors: L. C. Ding, Bradley. G. Orr, K. Rahaoui, S. Truza, A. Date, A. Akbarzadeh

Abstract:

The research on thermoelectric has been a blooming field of research for the latest decade, owing to large amount of heat source available to be harvested, being eco-friendly and static in operation. This paper provides the performance of thermoelectric generator (TEG) with bulk material of bismuth telluride, Bi2Te3. Later, the performance of the TEGs is evaluated by considering attaching the TEGs on a plastic (polyethylene sheet) in contrast to the common method of attaching the TEGs on the metal surface.

Keywords: Electric power, heat transfer, renewable energy, thermoelectric generator.

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1858 Handling Mobility using Virtual Grid in Static Wireless Sensor Networks

Authors: T.P. Sharma

Abstract:

Querying a data source and routing data towards sink becomes a serious challenge in static wireless sensor networks if sink and/or data source are mobile. Many a times the event to be observed either moves or spreads across wide area making maintenance of continuous path between source and sink a challenge. Also, sink can move while query is being issued or data is on its way towards sink. In this paper, we extend our already proposed Grid Based Data Dissemination (GBDD) scheme which is a virtual grid based topology management scheme restricting impact of movement of sink(s) and event(s) to some specific cells of a grid. This obviates the need for frequent path modifications and hence maintains continuous flow of data while minimizing the network energy consumptions. Simulation experiments show significant improvements in network energy savings and average packet delay for a packet to reach at sink.

Keywords: Mobility in WSNs, virtual grid, GBDD, clustering.

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1857 Node Pair Selection Scheme in Relay-Aided Communication Based On Stable Marriage Problem

Authors: Tetsuki Taniguchi, Yoshio Karasawa

Abstract:

This paper describes a node pair selection scheme in relay-aided multiple source multiple destination communication system based on stable marriage problem. A general case is assumed in which all of source, relay and destination nodes are equipped with multiantenna and carry out multistream transmission. Based on several metrics introduced from inter-node channel condition, the preference order is determined about all source-relay and relay-destination relations, and then the node pairs are determined using Gale-Shapley algorithm. The computer simulations show that the effectiveness of node pair selection is larger in multihop communication. Some additional aspects which are different from relay-less case are also investigated.

Keywords: Relay, multiple input multiple output (MIMO), multiuser, amplify and forward, stable marriage problem, Gale-Shapley algorithm.

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1856 Optimal Conditions for Carotenoid Production and Antioxidation Characteristics by Rhodotorula rubra

Authors: N. Chanchay, S. Sirisansaneeyakul, C. Chaiyasut, N. Poosaran

Abstract:

This study aims to screen out and to optimize the major nutrients for maximum carotenoid production and antioxidation characteristics by Rhodotorula rubra. It was found that supplementary of 10 g/l glucose as carbon source, 1 g/l ammonium sulfate as nitrogen source and 1 g/l yeast extract as growth factor in the medium provided the better yield of carotenoid content of 30.39 μg/g cell dry weight the amount of antioxidation of Rhodotorula rubra by DPPH, ABTS and MDA method were 1.463%, 34.21% and 34.09 μmol/l, respectively.

Keywords: Carotenoid, Rhodotorula rubra, Antioxidation, DPPH, ABTS

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1855 Mesoporous Material Nanofibers by Electrospinning

Authors: Sh. Sohrabnezhad, A. Jafarzadeh

Abstract:

In this paper, MCM-41 mesoporous material nanofibers were synthesized by an electrospinning technique. The nanofibers were characterized by scanning electron microscopy (SEM), transmission electron microscopy (TEM), x-ray diffraction (XRD), and nitrogen adsorption–desorption measurement. Tetraethyl orthosilicate (TEOS) and polyvinyl alcohol (PVA) were used as a silica source and fiber forming source, respectively. TEM and SEM images showed synthesis of MCM-41 nanofibers with a diameter of 200 nm. The pore diameter and surface area of calcined MCM-41 nanofibers was 2.2 nm and 970 m2/g, respectively. The morphology of the MCM-41 nanofibers depended on spinning voltages.

Keywords: Electrospinning, electron microscopy, fiber technology, porous materials, X-ray techniques.

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1854 Using the Transient Plane Source Method for Measuring Thermal Parameters of Electroceramics

Authors: Peter Krupa, Svetozár Malinarič

Abstract:

Transient plane source method has been used to measure the thermal diffusivity and thermal conductivity of a compact isostatic electroceramics at room temperature. The samples were fired at temperatures from 100 up to 1320 degrees Celsius in steps of 50. Bulk density and specific heat capacity were also measured with their corresponding standard uncertainties. The results were compared with further thermal analysis (dilatometry and thermogravimetry). Structural processes during firing were discussed.

Keywords: TPS method, thermal conductivity, thermal diffusivity, thermal analysis, electroceramics, firing.

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1853 A Model for Test Case Selection in the Software-Development Life Cycle

Authors: Adtha Lawanna

Abstract:

Software maintenance is one of the essential processes of Software-Development Life Cycle. The main philosophies of retaining software concern the improvement of errors, the revision of codes, the inhibition of future errors, and the development in piece and capacity. While the adjustment has been employing, the software structure has to be retested to an upsurge a level of assurance that it will be prepared due to the requirements. According to this state, the test cases must be considered for challenging the revised modules and the whole software. A concept of resolving this problem is ongoing by regression test selection such as the retest-all selections, random/ad-hoc selection and the safe regression test selection. Particularly, the traditional techniques concern a mapping between the test cases in a test suite and the lines of code it executes. However, there are not only the lines of code as one of the requirements that can affect the size of test suite but including the number of functions and faulty versions. Therefore, a model for test case selection is developed to cover those three requirements by the integral technique which can produce the smaller size of the test cases when compared with the traditional regression selection techniques.

Keywords: Software maintenance, regression test selection, test case.

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1852 A Model for Test Case Selection in the Software-Development Life Cycle

Authors: Adtha Lawanna

Abstract:

Software maintenance is one of the essential processes of Software-Development Life Cycle. The main philosophies of retaining software concern the improvement of errors, the revision of codes, the inhibition of future errors, and the development in piece and capacity. While the adjustment has been employing, the software structure has to be retested to an upsurge a level of assurance that it will be prepared due to the requirements. According to this state, the test cases must be considered for challenging the revised modules and the whole software. A concept of resolving this problem is ongoing by regression test selection such as the retest-all selections, random/ad-hoc selection and the safe regression test selection. Particularly, the traditional techniques concern a mapping between the test cases in a test suite and the lines of code it executes. However, there are not only the lines of code as one of the requirements that can affect the size of test suite but including the number of functions and faulty versions. Therefore, a model for test case selection is developed to cover those three requirements by the integral technique which can produce the smaller size of the test cases when compared with the traditional regression selection techniques.

Keywords: Software maintenance, regression test selection, test case.

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1851 Ground Heat Exchanger Modeling Developed for Energy Flows of an Incompressible Fluid

Authors: Paul Christodoulides, Georgios Florides, Panayiotis Pouloupatis, Vassilios Messaritis, Lazaros Lazari

Abstract:

Ground-source heat pumps achieve higher efficiencies than conventional air-source heat pumps because they exchange heat with the ground that is cooler in summer and hotter in winter than the air environment. Earth heat exchangers are essential parts of the ground-source heat pumps and the accurate prediction of their performance is of fundamental importance. This paper presents the development and validation of a numerical model through an incompressible fluid flow, for the simulation of energy and temperature changes in and around a U-tube borehole heat exchanger. The FlexPDE software is used to solve the resulting simultaneous equations that model the heat exchanger. The validated model (through a comparison with experimental data) is then used to extract conclusions on how various parameters like the U-tube diameter, the variation of the ground thermal conductivity and specific heat and the borehole filling material affect the temperature of the fluid.

Keywords: U-tube borehole, energy flow, incompressible fluid, numerical model

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1850 Does the Adoption of IFRS Influence Earnings Management towards Small Positive Profits? Evidence from Emerging Markets

Authors: Sawcen Chebaane, Hakim Ben Othman

Abstract:

This paper investigates the effect of International Financial Reporting Standards (IFRS) adoption on the frequency of earnings managements towards small positive profits. We focus on two emerging markets IFRS adopters: South Africa and Turkey. We tested our logistic regression using appropriate panelestimation techniques over a sample of 330 South African and 210 Turkish firm-year observations over the period 2002-2008. Our results document that mandatory adoption of IFRS is not associated with a reduction in earnings management towards small positive profits in emerging markets. These results contradict most of the previous findings of the studies conducted in developed countries. Based on the legal system factor, we compare the intensity of earnings management between a code law country (Turkey) and a common law country (South Africa) over the pre and post-adoption periods. Our findings show that the frequency of such earnings management practice increases significantly for the code law country.

Keywords: Civil law, common law, emerging markets, Mandatory IFRS adoption, small positive profits.

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1849 Design, Development and Implementation of aTemperature Sensor using Zigbee Concepts

Authors: T.C.Manjunath, Ph.D., Ashok Kusagur, Shruthi Sanjay, Saritha Sindushree, C. Ardil

Abstract:

This paper deals with the design, development & implementation of a temperature sensor using zigbee. The main aim of the work undertaken in this paper is to sense the temperature and to display the result on the LCD using the zigbee technology. ZigBee operates in the industrial, scientific and medical (ISM) radio bands; 868 MHz in Europe, 915 MHz in the USA and 2.4 GHz in most jurisdictions worldwide. The technology is intended to be simpler and cheaper than other WPANs such as Bluetooth. The most capable ZigBee node type is said to require only about 10 % of the software of a typical Bluetooth or Wireless Internet node, while the simplest nodes are about 2 %. However, actual code sizes are much higher, more like 50 % of the Bluetooth code size. ZigBee chip vendors have announced 128-kilobyte devices. In this work undertaken in the design & development of the temperature sensor, it senses the temperature and after amplification is then fed to the micro controller, this is then connected to the zigbee module, which transmits the data and at the other end the zigbee reads the data and displays on to the LCD. The software developed is highly accurate and works at a very high speed. The method developed shows the effectiveness of the scheme employed.

Keywords: Zigbee, Microcontroller, PIC, Transmitter, Receiver, Synchronous, Blue tooth, Communication.

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1848 A New Approach for Prioritization of Failure Modes in Design FMEA using ANOVA

Authors: Sellappan Narayanagounder, Karuppusami Gurusami

Abstract:

The traditional Failure Mode and Effects Analysis (FMEA) uses Risk Priority Number (RPN) to evaluate the risk level of a component or process. The RPN index is determined by calculating the product of severity, occurrence and detection indexes. The most critically debated disadvantage of this approach is that various sets of these three indexes may produce an identical value of RPN. This research paper seeks to address the drawbacks in traditional FMEA and to propose a new approach to overcome these shortcomings. The Risk Priority Code (RPC) is used to prioritize failure modes, when two or more failure modes have the same RPN. A new method is proposed to prioritize failure modes, when there is a disagreement in ranking scale for severity, occurrence and detection. An Analysis of Variance (ANOVA) is used to compare means of RPN values. SPSS (Statistical Package for the Social Sciences) statistical analysis package is used to analyze the data. The results presented are based on two case studies. It is found that the proposed new methodology/approach resolves the limitations of traditional FMEA approach.

Keywords: Failure mode and effects analysis, Risk priority code, Critical failure mode, Analysis of variance.

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