Search results for: small hydropower
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1542

Search results for: small hydropower

1092 CQAR: Closed Quarter Aerial Robot Design for Reconnaissance, Surveillance and Target Acquisition Tasks in Urban Areas

Authors: Paul Y. Oh, William E. Green

Abstract:

This paper describes a prototype aircraft that can fly slowly, safely and transmit wireless video for tasks like reconnaissance, surveillance and target acquisition. The aircraft is designed to fly in closed quarters like forests, buildings, caves and tunnels which are often spacious but GPS reception is poor. Envisioned is that a small, safe and slow flying vehicle can assist in performing dull, dangerous and dirty tasks like disaster mitigation, search-and-rescue and structural damage assessment.

Keywords: Unmanned aerial vehicles, autonomous collisionavoidance, optic flow, near-Earth environments

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1091 Human Verification in a Video Surveillance System Using Statistical Features

Authors: Sanpachai Huvanandana

Abstract:

A human verification system is presented in this paper. The system consists of several steps: background subtraction, thresholding, line connection, region growing, morphlogy, star skelatonization, feature extraction, feature matching, and decision making. The proposed system combines an advantage of star skeletonization and simple statistic features. A correlation matching and probability voting have been used for verification, followed by a logical operation in a decision making stage. The proposed system uses small number of features and the system reliability is convincing.

Keywords: Human verification, object recognition, videounderstanding, segmentation.

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1090 Industry Openness, Human Capital and Wage Inequality: Evidence from Chinese Manufacturing Firms

Authors: Qiong Huang, Satish Chand

Abstract:

This paper uses a primary data from 670 Chinese manufacturing firms, together with the newly introduced regressionbased inequality decomposition method, to study the effect of openness on wage inequality. We find that openness leads to a positive industry wage premium, but its contribution to firm-level wage inequality is relatively small, only 4.69%. The major contributor to wage inequality is human capital, which could explain 14.3% of wage inequality across sample firms.  

Keywords: Openness, human capital, wage inequality, decomposition; China.

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1089 Solar Energy for Water Conditioning

Authors: J. Pawłat, H. Stryczewska

Abstract:

Shortening of natural resources will impose greater limitations of electric energy consumption in various fields including water treatment technologies. Small water treatment installations supplied with electric energy from solar sources are perfect example of zero-emission technology. Possibility of solar energy application, as one of the alternative energy resources for decontamination processes is strongly dependent on geographical location. Various examples of solar driven water purification systems are given and design of solar-water treatment installation based on ozone for the geographical conditions in Poland are presented.

Keywords: solar energy, water purification, ozone water treatment

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1088 Theme Park Investments: How to Beat the Average - A Case Study from the Netherlands

Authors: Pieter C. M. Cornelis

Abstract:

(European) theme parks invest approximately 10 percent of their yearly turnover into new rides and park improvements. Without these investments these parks assume not to be a very competitive and appealing daytrip for their target audiences. However, the impact of investments in attracting new visitors is not well-known and seems to differ dramatically between parks. This paper presents a case study from the Netherlands in which a small amusement park applied a suggested, not yet proven, investment method. The results of the investment are discussed in (a) the form of return on investment and (b) the success of the predictions with regard to this investment. Suggestions for future research are presented.

Keywords: Entertainment industry, innovation, investments, theme parks.

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1087 A Valley Detection for Path Planning

Authors: In-Geun Lim, Jin-Soo Kim, Chirl-Hwa Lee

Abstract:

This paper presents a constrained valley detection algorithm. The intent is to find valleys in the map for the path planning that enables a robot or a vehicle to move safely. The constraint to the valley is a desired width and a desired depth to ensure the space for movement when a vehicle passes through the valley. We propose an algorithm to find valleys satisfying these 2 dimensional constraints. The merit of our algorithm is that the pre-processing and the post-processing are not necessary to eliminate undesired small valleys. The algorithm is validated through simulation using digitized elevation data.

Keywords: valley, width, depth, path planning.

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1086 Comparing Test Equating by Item Response Theory and Raw Score Methods with Small Sample Sizes on a Study of the ARTé: Mecenas Learning Game

Authors: Steven W. Carruthers

Abstract:

The purpose of the present research is to equate two test forms as part of a study to evaluate the educational effectiveness of the ARTé: Mecenas art history learning game. The researcher applied Item Response Theory (IRT) procedures to calculate item, test, and mean-sigma equating parameters. With the sample size n=134, test parameters indicated “good” model fit but low Test Information Functions and more acute than expected equating parameters. Therefore, the researcher applied equipercentile equating and linear equating to raw scores and compared the equated form parameters and effect sizes from each method. Item scaling in IRT enables the researcher to select a subset of well-discriminating items. The mean-sigma step produces a mean-slope adjustment from the anchor items, which was used to scale the score on the new form (Form R) to the reference form (Form Q) scale. In equipercentile equating, scores are adjusted to align the proportion of scores in each quintile segment. Linear equating produces a mean-slope adjustment, which was applied to all core items on the new form. The study followed a quasi-experimental design with purposeful sampling of students enrolled in a college level art history course (n=134) and counterbalancing design to distribute both forms on the pre- and posttests. The Experimental Group (n=82) was asked to play ARTé: Mecenas online and complete Level 4 of the game within a two-week period; 37 participants completed Level 4. Over the same period, the Control Group (n=52) did not play the game. The researcher examined between group differences from post-test scores on test Form Q and Form R by full-factorial Two-Way ANOVA. The raw score analysis indicated a 1.29% direct effect of form, which was statistically non-significant but may be practically significant. The researcher repeated the between group differences analysis with all three equating methods. For the IRT mean-sigma adjusted scores, form had a direct effect of 8.39%. Mean-sigma equating with a small sample may have resulted in inaccurate equating parameters. Equipercentile equating aligned test means and standard deviations, but resultant skewness and kurtosis worsened compared to raw score parameters. Form had a 3.18% direct effect. Linear equating produced the lowest Form effect, approaching 0%. Using linearly equated scores, the researcher conducted an ANCOVA to examine the effect size in terms of prior knowledge. The between group effect size for the Control Group versus Experimental Group participants who completed the game was 14.39% with a 4.77% effect size attributed to pre-test score. Playing and completing the game increased art history knowledge, and individuals with low prior knowledge tended to gain more from pre- to post test. Ultimately, researchers should approach test equating based on their theoretical stance on Classical Test Theory and IRT and the respective  assumptions. Regardless of the approach or method, test equating requires a representative sample of sufficient size. With small sample sizes, the application of a range of equating approaches can expose item and test features for review, inform interpretation, and identify paths for improving instruments for future study.

Keywords: Effectiveness, equipercentile equating, IRT, learning games, linear equating, mean-sigma equating.

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1085 Analysis and Flight Test for Small Inflatable Wing Design

Authors: Zhang Jun-Tao, Hou Zhong-xi, Guo Zheng, Chen Li-li

Abstract:

This article discusses stress analysis and the shape characteristics of the inflatable wing, and then introduces the design method of inflatable wing, in order to accurately approximate a standard airfoil. It specifically analyses the aerodynamic characteristics of the inflatable wing with the method of CFD, along with comparing to standard airfoil, afterwards we carries out the manufacture of inflatable wing and the flight test.

Keywords: Inflatable wing, Stress analysis, Aerodynamic characteristics, Flight test

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1084 A Virtual Simulation Environment for a Design and Verification of a GPGPU

Authors: Kwang Y. Lee, Tae R. Park, Jae C. Kwak, Yong S. Koo

Abstract:

When a small H/W IP is designed, we can develop an appropriate verification environment by observing the simulated signal waves, or using the serial test vectors for the fixed output. In the case of design and verification of a massive parallel processor with multiple IPs, it-s difficult to make a verification system with existing common verification environment, and to verify each partial IP. A TestDrive verification environment can build easy and reliable verification system that can produce highly intuitive results by applying Modelsim and SystemVerilog-s DPI. It shows many advantages, for example a high-level design of a GPGPU processor design can be migrate to FPGA board immediately.

Keywords: Virtual Simulation, Verification, IP Design, GPGPU

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1083 A Comparison of Exact and Heuristic Approaches to Capital Budgeting

Authors: Jindřiška Šedová, Miloš Šeda

Abstract:

This paper summarizes and compares approaches to solving the knapsack problem and its known application in capital budgeting. The first approach uses deterministic methods and can be applied to small-size tasks with a single constraint. We can also apply commercial software systems such as the GAMS modelling system. However, because of NP-completeness of the problem, more complex problem instances must be solved by means of heuristic techniques to achieve an approximation of the exact solution in a reasonable amount of time. We show the problem representation and parameter settings for a genetic algorithm framework.

Keywords: Capital budgeting, knapsack problem, GAMS, heuristic method, genetic algorithm.

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1082 The Analysis of the Software Industry in Thailand

Authors: Danuvasin Charoen

Abstract:

The software industry has been considered a critical infrastructure for any nation. Several studies have indicated that national competitiveness increasingly depends upon Information and Communication Technology (ICT), and software is one of the major components of ICT, important for both large and small enterprises. Even though there has been strong growth in the software industry in Thailand, the industry has faced many challenges and problems that need to be resolved. For example, the amount of pirated software has been rising, and Thailand still has a large gap in the digital divide. Additionally, the adoption among SMEs has been slow. This paper investigates various issues in the software industry in Thailand, using information acquired through analysis of secondary sources, observation, and focus groups. The results of this study can be used as “lessons learned" for the development of the software industry in any developing country.

Keywords: Software industry, developing nations.

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1081 Transformation of Course Timetablinng Problem to RCPSP

Authors: M. Ahmad, M. Gourgand, C. Caux

Abstract:

The Resource-Constrained Project Scheduling Problem (RCPSP) is concerned with single-item or small batch production where limited resources have to be allocated to dependent activities over time. Over the past few decades, a lot of work has been made with the use of optimal solution procedures for this basic problem type and its extensions. Brucker and Knust[1] discuss, how timetabling problems can be modeled as a RCPSP. Authors discuss high school timetabling and university course timetabling problem as an example. We have formulated two mathematical formulations of course timetabling problem in a new way which are the prototype of single-mode RCPSP. Our focus is to show, how course timetabling problem can be transformed into RCPSP. We solve this transformation model with genetic algorithm.

Keywords: Course Timetabling, Integer programming, Combinatorial optimizations

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1080 Estimation of Relative Subsidence of Collapsible Soils Using Electromagnetic Measurements

Authors: Henok Hailemariam, Frank Wuttke

Abstract:

Collapsible soils are weak soils that appear to be stable in their natural state, normally dry condition, but rapidly deform under saturation (wetting), thus generating large and unexpected settlements which often yield disastrous consequences for structures unwittingly built on such deposits. In this study, a prediction model for the relative subsidence of stressed collapsible soils based on dielectric permittivity measurement is presented. Unlike most existing methods for soil subsidence prediction, this model does not require moisture content as an input parameter, thus providing the opportunity to obtain accurate estimation of the relative subsidence of collapsible soils using dielectric measurement only. The prediction model is developed based on an existing relative subsidence prediction model (which is dependent on soil moisture condition) and an advanced theoretical frequency and temperature-dependent electromagnetic mixing equation (which effectively removes the moisture content dependence of the original relative subsidence prediction model). For large scale sub-surface soil exploration purposes, the spatial sub-surface soil dielectric data over wide areas and high depths of weak (collapsible) soil deposits can be obtained using non-destructive high frequency electromagnetic (HF-EM) measurement techniques such as ground penetrating radar (GPR). For laboratory or small scale in-situ measurements, techniques such as an open-ended coaxial line with widely applicable time domain reflectometry (TDR) or vector network analysers (VNAs) are usually employed to obtain the soil dielectric data. By using soil dielectric data obtained from small or large scale non-destructive HF-EM investigations, the new model can effectively predict the relative subsidence of weak soils without the need to extract samples for moisture content measurement. Some of the resulting benefits are the preservation of the undisturbed nature of the soil as well as a reduction in the investigation costs and analysis time in the identification of weak (problematic) soils. The accuracy of prediction of the presented model is assessed by conducting relative subsidence tests on a collapsible soil at various initial soil conditions and a good match between the model prediction and experimental results is obtained.

Keywords: Collapsible soil, relative subsidence, dielectric permittivity, moisture content.

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1079 Seismic Behavior of Thin Shear Wall under the Exerted Loads

Authors: Ali A. Ofoghi

Abstract:

While the shear walls are not economical in buildings, thin shear walls are widely used in the buildings. In the present study, the ratio of different loads to their plasticity and seismic behavior of the wall under different loads have been investigated. Modeling and analysis are carried out by the finite element analysis software ABAQUS. The results show that any increase in the exerted loads will have adverse effects on the seismic behavior of the thin shear walls and causes the wall to collapse by small displacements.

Keywords: Thin shear wall, nonlinear dynamic analysis, reinforced concrete, plasticity.

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1078 The Synthetic T2 Quality Control Chart and its Multi-Objective Optimization

Authors: Francisco Aparisi, Marco A. de Luna

Abstract:

In some real applications of Statistical Process Control it is necessary to design a control chart to not detect small process shifts, but keeping a good performance to detect moderate and large shifts in the quality. In this work we develop a new quality control chart, the synthetic T2 control chart, that can be designed to cope with this objective. A multi-objective optimization is carried out employing Genetic Algorithms, finding the Pareto-optimal front of non-dominated solutions for this optimization problem.

Keywords: Multi-objective optimization, Quality Control, SPC, Synthetic T2 control chart.

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1077 A Contribution to 3D Modeling of Manufacturing Tolerance Optimization

Authors: F. Sebaa, A. Cheikh, M. Rahou

Abstract:

The study of the generated defects on manufactured parts shows the difficulty to maintain parts in their positions during the machining process and to estimate them during the pre-process plan. This work presents a contribution to the development of 3D models for the optimization of the manufacturing tolerances. An experimental study allows the measurement of the defects of part positioning for the determination of ε and the choice of an optimal setup of the part. An approach of 3D tolerance based on the small displacements method permits the determination of the manufacturing errors upstream. A developed tool, allows an automatic generation of the tolerance intervals along the three axes.

Keywords: Manufacturing tolerances, 3D modeling, optimization, errors.

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1076 Genetic Variants and Atherosclerosis

Authors: M. Seifi, A. Ghasemi, M. Khosravi, M. Salimi, S. Jahandideh, J. Sherizadeh, F. S. Hashemizadeh, R. Khodaei

Abstract:

Atherosclerosis is the condition in which an artery wall thickens as the result of a build-up of fatty materials such as cholesterol. It is a syndrome affecting arterial blood vessels, a chronic inflammatory response in the walls of arteries, in large part due to the accumulation of macrophage white blood cells and promoted by low density (especially small particle) lipoproteins (plasma proteins that carry cholesterol and triglycerides) without adequate removal of fats and cholesterol from the macrophages by functional high density lipoproteins (HDL). It is commonly referred to as a hardening or furring of the arteries. It is caused by the formation of multiple plaques within the arteries.

Keywords: Arterial blood vessels, atherosclerosis, cholesterol.

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1075 Identification of an Unstable Nonlinear System: Quadrotor

Authors: Mauricio Pe˜na, Adriana Luna, Carol Rodr´ıguez

Abstract:

In the following article we begin from a multi-parameter unstable nonlinear model of a Quadrotor. We design a control to stabilize and assure the attitude of the device, starting off a linearized system at the equilibrium point of the null angles of Euler (hover), which provides us a control with limited capacities at small angles of rotation of the vehicle in three dimensions. In order to clear this obstacle, we propose the identification of models in different angles by means of simulations and the design of a controller specifically implemented for the identification task, that in future works will allow the development of controllers according to fast and agile angles of Euler for Quadrotor.

Keywords: Quadrotor, model, control, identification.

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1074 IFRS for SMEs: Challenge for Emerging Countries? Case of Czech Republic and Ukraine

Authors: M. Paseková, L. Müllerová, J. Strouhal, L. Chyzhevska

Abstract:

Increase in globalization of capital markets brings the higher requirements on financial information provided for investors who look for a highly comparable information. Paper deals with the advantages and limitations of applying International Financial Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a greatest limit for full adoption of IFRS shall be acknowledged the strong connection of continental accounting to tax system and enormous high administrative burden for IFRS appliers.

Keywords: International Financial Reporting Standards (IFRS), Small and Medium-sized Enterprises (SMEs), Czech Republic, Ukraine.

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1073 FPGA Implementation of RSA Cryptosystem

Authors: Ridha Ghayoula, ElAmjed Hajlaoui, Talel Korkobi, Mbarek Traii, Hichem Trabelsi

Abstract:

In this paper, the hardware implementation of the RSA public-key cryptographic algorithm is presented. The RSA cryptographic algorithm is depends on the computation of repeated modular exponentials. The Montgomery algorithm is used and modified to reduce hardware resources and to achieve reasonable operating speed for FPGA. An efficient architecture for modular multiplications based on the array multiplier is proposed. We have implemented a RSA cryptosystem based on Montgomery algorithm. As a result, it is shown that proposed architecture contributes to small area and reasonable speed.

Keywords: RSA, Cryptosystem, Montgomery, Implementation.FPGA.

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1072 Vibroacoustic Modulation of Wideband Vibrations and Its Possible Application for Windmill Blade Diagnostics

Authors: Abdullah Alnutayfat, Alexander Sutin, Dong Liu

Abstract:

Wind turbine has become one of the most popular energy production methods. However, failure of blades and maintenance costs evolve into significant issues in the wind power industry, so it is essential to detect the initial blade defects to avoid the collapse of the blades and structure. This paper aims to apply modulation of high-frequency blade vibrations by low-frequency blade rotation, which is close to the known Vibro-Acoustic Modulation (VAM) method. The high-frequency wideband blade vibration is produced by the interaction of the surface blades with the environment air turbulence, and the low-frequency modulation is produced by alternating bending stress due to gravity. The low-frequency load of rotational wind turbine blades ranges between 0.2-0.4 Hz and can reach up to 2 Hz for strong wind. The main difference between this study and previous ones on VAM methods is the use of a wideband vibration signal from the blade's natural vibrations. Different features of the VAM are considered using a simple model of breathing crack. This model considers the simple mechanical oscillator, where the parameters of the oscillator are varied due to low-frequency blade rotation. During the blade's operation, the internal stress caused by the weight of the blade modifies the crack's elasticity and damping. The laboratory experiment using steel samples demonstrates the possibility of VAM using a probe wideband noise signal. A cycle load with a small amplitude was used as a pump wave to damage the tested sample, and a small transducer generated a wideband probe wave. The received signal demodulation was conducted using the Detecting of Envelope Modulation on Noise (DEMON) approach. In addition, the experimental results were compared with the modulation index (MI) technique regarding the harmonic pump wave. The wideband and traditional VAM methods demonstrated similar sensitivity for earlier detection of invisible cracks. Importantly, employing a wideband probe signal with the DEMON approach speeds up and simplifies testing since it eliminates the need to conduct tests repeatedly for various harmonic probe frequencies and to adjust the probe frequency.

Keywords: Damage detection, turbine blades, Vibro-Acoustic Structural Health Monitoring, SHM, Detecting of Envelope Modulation on Noise.

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1071 Ginzburg-Landau Model for Curved Two-Phase Shallow Mixing Layers

Authors: Irina Eglite, Andrei A. Kolyshkin

Abstract:

Method of multiple scales is used in the paper in order to derive an amplitude evolution equation for the most unstable mode from two-dimensional shallow water equations under the rigid-lid assumption. It is assumed that shallow mixing layer is slightly curved in the longitudinal direction and contains small particles. Dynamic interaction between carrier fluid and particles is neglected. It is shown that the evolution equation is the complex Ginzburg-Landau equation. Explicit formulas for the computation of the coefficients of the equation are obtained.

Keywords: Shallow water equations, mixing layer, weakly nonlinear analysis, Ginzburg-Landau equation

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1070 Negative Pressures of Ca. -20 MPA for Water Enclosed into a Metal Berthelot Tube under a Vacuum Condition

Authors: K. Hiro, Y. Imai, M. Tanji, H. Deguchi, K. Hatari

Abstract:

Negative pressures of liquids have been expected to contribute many kinds of technology. Nevertheless, experiments for subjecting liquids which have not too small volumes to negative pressures are difficult even now. The reason of the difficulties is because the liquids tend to generate cavities easily. In order to remove cavitation nuclei, an apparatus for enclosing water into a metal Berthelot tube under vacuum conditions was developed. By using the apparatus, negative pressures for water rose to ca. -20 MPa. This is the highest value for water in metal Berthelot tubes. Results were explained by a traditional crevice model. Keywords

Keywords: Berthelot method, negative pressure, cavitation

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1069 Cluster-Based Multi-Path Routing Algorithm in Wireless Sensor Networks

Authors: Si-Gwan Kim

Abstract:

Small-size and low-power sensors with sensing, signal processing and wireless communication capabilities is suitable for the wireless sensor networks. Due to the limited resources and battery constraints, complex routing algorithms used for the ad-hoc networks cannot be employed in sensor networks. In this paper, we propose node-disjoint multi-path hexagon-based routing algorithms in wireless sensor networks. We suggest the details of the algorithm and compare it with other works. Simulation results show that the proposed scheme achieves better performance in terms of efficiency and message delivery ratio.

Keywords: Clustering, multi-path, routing protocol, sensor network.

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1068 Talent Management and its Use in the Field of Human Resources Management in the Organization of the Czech Republic

Authors: Petra Horváthová, Irena Durdová

Abstract:

The article is aimed at bringing information on the scope and the level of use of talent management by organizations in one of the Czech Republic regions, in the Moravian-Silesian Region. On the basis of data acquired by a questionnaire survey it has been found out that organizations in the above-mentioned region are implementing the system of talent management on a small scale: this approach is used by 3.8 % of organizations only that is 9 from 237 (100 %) of the approached respondents. The main reasons why this approach is not used is either that organizations have no knowledge of it or there is lack of financial and personnel resources. In the article recommendations suggested by the author can be found for a wider application of talent management in the Czech practice.

Keywords: Talent, talent management, use, mind map of talent management.

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1067 Analytical Analysis of Image Representation by Their Discrete Wavelet Transform

Authors: R. M. Farouk

Abstract:

In this paper, we present an analytical analysis of the representation of images as the magnitudes of their transform with the discrete wavelets. Such a representation plays as a model for complex cells in the early stage of visual processing and of high technical usefulness for image understanding, because it makes the representation insensitive to small local shifts. We found that if the signals are band limited and of zero mean, then reconstruction from the magnitudes is unique up to the sign for almost all signals. We also present an iterative reconstruction algorithm which yields very good reconstruction up to the sign minor numerical errors in the very low frequencies.

Keywords: Wavelets, Image processing signal processing, Image reconstruction

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1066 Knowledge Management in Cross- Organizational Networks as Illustrated by One of the Largest European ICT Associations A Case Study of the “METORA

Authors: Thomas Klauß

Abstract:

In networks, mainly small and medium-sized businesses benefit from the knowledge, experiences and solutions offered by experts from industry and science or from the exchange with practitioners. Associations which focus, among other things, on networking, information and knowledge transfer and which are interested in supporting such cooperations are especially well suited to provide such networks and the appropriate web platforms. Using METORA as an example – a project developed and run by the Federal Association for Information Economy, Telecommunications and New Media e.V. (BITKOM) for the Federal Ministry of Economics and Technology (BMWi) – This paper will discuss how associations and other network organizations can achieve this task and what conditions they have to consider.

Keywords: Associations, collaboration, communities, crossdepartmental organizations, semantic web, web 2.0.

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1065 Fractional-Order Modeling of GaN High Electron Mobility Transistors for Switching Applications

Authors: Anwar H. Jarndal, Ahmed S. Elwakil

Abstract:

In this paper, a fraction-order model for pad parasitic effect of GaN HEMT on Si substrate is developed and validated. Open de-embedding structure is used to characterize and de-embed substrate loading parasitic effects. Unbiased device measurements are implemented to extract parasitic inductances and resistances. The model shows very good simulation for S-parameter measurements under different bias conditions. It has been found that this approach can improve the simulation of intrinsic part of the transistor, which is very important for small- and large-signal modeling process.

Keywords: Fractional-order modeling, GaN HEMT, Si-substrate, open de-embedding structure.

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1064 Effect of a Multiple Stenosis on Blood Flow through a Tube

Authors: Vipin Kumar Verma, Praveen Saraswat

Abstract:

The development of double stenosis in an artery can have serious consequences and can disrupt the normal functioning of the circulatory system. It has been realized that various hydrodynamics effects (i.e. wall shear, pressure distribution etc.) play important role in the development of this disease. Generally in the literature, the cross-section of the artery is assumed to be uniform with a single stenosis. However, in real situation the multiple stenosis develops in series along the length of artery whose cross-section varies slowly. Therefore, the flow of blood is laminar through a small diameter artery with axisymmetric identical double stenosis in series.

Keywords: Wall shear, multiple stenosis, artery.

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1063 UK GAAP and IFRS Standards: Similarities and Differences

Authors: Feddaoui Amina

Abstract:

This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small.

Keywords: Accounting, UK GAAP, IFRS, similarities, differences.

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