Search results for: measured data.

Authors: Lucian Munteanu

Abstract:

The move towards internationalization of accounting encountered a great boost, when in 2002 EU delegated the IASB to provide the accounting standards to be applied inside its frontiers. Among the incentives of the standardization of accounting on the international level, is the reduction of the cost of capital. Romania made the move towards IFRS before EU, when the country was not yet a member of it. Even if this made Romania a special case, it was scarcely approached. The leak of real data is usually the reason for avoiding. The novelty of this paper is that it offers an insight from the reality of Romanian companies and their view regarding the IFRS. The paper is based on a survey that the authors made among the companies listed on the first two tiers of the Bucharest Stock Exchange (BSE), which are basically, the most important companies in the country.

Keywords: Cost of capital, IFRS, information asymmetry, transparency.

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Authors: A. AlKalbany, H. Al hassan, M. Saeb

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The “PYRAMIDS" Block Cipher is a symmetric encryption algorithm of a 64, 128, 256-bit length, that accepts a variable key length of 128, 192, 256 bits. The algorithm is an iterated cipher consisting of repeated applications of a simple round transformation with different operations and different sequence in each round. The algorithm was previously software implemented in Cµ code. In this paper, a hardware implementation of the algorithm, using Field Programmable Gate Arrays (FPGA), is presented. In this work, we discuss the algorithm, the implemented micro-architecture, and the simulation and implementation results. Moreover, we present a detailed comparison with other implemented standard algorithms. In addition, we include the floor plan as well as the circuit diagrams of the various micro-architecture modules.

Keywords: FPGA, VHDL, micro-architecture, encryption, cryptography, algorithm, data communication security.

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Authors: B. R. Tapas Bapu, K. Thanigaivelu, A. Rajkumar

Abstract:

Wireless Sensor Networks (WSNs) have wide variety of applications and provide limitless future potentials. Nodes in WSNs are prone to failure due to energy depletion, hardware failure, communication link errors, malicious attacks, and so on. Therefore, fault tolerance is one of the critical issues in WSNs. We study how fault tolerance is addressed in different applications of WSNs. Fault tolerant routing is a critical task for sensor networks operating in dynamic environments. Many routing, power management, and data dissemination protocols have been specifically designed for WSNs where energy awareness is an essential design issue. The focus, however, has been given to the routing protocols which might differ depending on the application and network architecture.

Keywords: Resiliency, Self-diagnosis, Smart Grid, TinyOS, WSANs.

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Authors: Muhaimin Bin Sulam, Abdul Mutalib Embong, Azelin Mohamed Noor

Abstract:

This paper presents the reinvention of the role of education (tarbiyyah) in the social influence of organizations focusing on the sustainability of a specific religio-political organization. The objective of the paper is to describe how the position secured by education could transform the organization while maintaining its objective and vision. The study employed the qualitative approach that involves data from conducted interviews. An analysis on the role political leaders play in educating the organization in the context of ideological struggle is also analyzed. The process description also evaluates how education could intellectualize its followers and members which inspires them to submit to their leaders and the organization. This extensive cultivation of religio-political doctrine could offer a new interpretation on politics.

Keywords: Religio-political organization. Malaysia, education (tarbiyyah), followers, political movement.

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Authors: Saeed Sarabadan, Kamal Rashedi

Abstract:

This article presents a numerical method to find the heat flux in an inhomogeneous inverse heat conduction problem with linear boundary conditions and an extra specification at the terminal. The method is based upon applying the satisfier function along with the Ritz-Galerkin technique to reduce the approximate solution of the inverse problem to the solution of a system of algebraic equations. The instability of the problem is resolved by taking advantage of the Landweber’s iterations as an admissible regularization strategy. In computations, we find the stable and low-cost results which demonstrate the efficiency of the technique.

Keywords: Inverse problem, parabolic equations, heat equation, Ritz-Galerkin method, Landweber iterations.

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Authors: Chutima Prommak, Airisa Jantaweetip

Abstract:

This paper presents a hybrid association control scheme that can maintain load balancing among access points in the wireless LANs and can satisfy the quality of service requirements of the multimedia traffic applications. The proposed model is mathematically described as a linear programming model. Simulation study and analysis were conducted in order to demonstrate the performance of the proposed hybrid load balancing and association control scheme. Simulation results shows that the proposed scheme outperforms the other schemes in term of the percentage of blocking and the quality of the data transfer rate providing to the multimedia and real-time applications.

Keywords: Association control, Load balancing, Wireless LANs

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Authors: Ricardo Hoar

Abstract:

Currently in many major cities, public transit schedules are disseminated through lists of routes, grids of stop times and static maps. This paper describes a web based geographic information system which disseminates the same schedule information through intuitive GIS techniques. Using data from Calgary, Canada, an map based interface has been created to allow users to see routes, stops and moving buses all at once. Zoom and pan controls as well as satellite imagery allows users to apply their personal knowledge about the local geography to achieve faster, and more pertinent transit results. Using asynchronous requests to web services, users are immersed in an application where buses and stops can be added and removed interactively, without the need to wait for responses to HTTP requests.

Keywords: Geographic Information Systems, Public Transit, WebServices, AJAX, Human Computer Interface

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Authors: Poo Bee Tin, Rahmah Ismail, Norasmah Othman

Abstract:

Globalisation is a phenomenon that cannot be avoided. As globalisation allowed free flow of inputs including labour, it may affect job opportunities for the locals. Therefore, investigate the determinants of labour supply is essential in understanding the structure of labour market in the new era of globalization. The objective of this article is to examine labour supply by taking into account the globalisation effect. The study covers 3885 households in Peninsular Malaysia who are chosen using stratified random sampling. The labour supply model will be the basis for the analysis. The basic labour supply determinants are own wage and non-labour income. However, the extended labour supply model incorporates other variables like spouse wage，number of children and individuals characteristics like education level and age. Besides, the globalization indicator will also be incorporated as another independent variable.

Keywords: globalization, head of households, labour supply, wage

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Authors: B. G. Sampath, K. C. R. Perera, W. A. S. I. Wijesuriya, V. P. C. Dassanayake

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In this paper the design, development and testing of a stabilizer control system for a Quad-rotor is presented which is focused on the maneuverability. The mechanical design is performed along with the design of the controlling algorithm which is devised using fuzzy logic controller. The inputs for the system are the angular positions and angular rates of the Quad-rotor relative to three axes. Then the output data is filtered from an accelerometer and a gyroscope through a Kalman filter. In the development of the stability controlling system Mandani fuzzy model is incorporated. The results prove that the fuzzy based stabilizer control system is superior in high dynamic disturbances compared to the traditional systems which use PID integrated stabilizer control systems.

Keywords: Fuzzy stabilizer, maneuverability, PID, Quad-rotor.

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Authors: Juliana A. Knocikova, Yann Bouret, Médéric Argentina, Laurent Counillon

Abstract:

Cell volume, together with membrane potential and intracellular hydrogen ion concentration, is an essential biophysical parameter for normal cellular activity. Cell volumes can be altered by osmotically active compounds and extracellular tonicity. In this study, a simple mathematical model of osmotically induced cell swelling and shrinking is presented. Emphasis is given to water diffusion across the membrane. The mathematical description of the cellular behavior consists in a system of coupled ordinary differential equations. We compare experimental data of cell volume alterations driven by differences in osmotic pressure with mathematical simulations under hypotonic and hypertonic conditions. Implications for a future model are also discussed.

Keywords: Eukaryotic cell, mathematical modeling, osmosis, volume alterations.

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Authors: Hezlina Mohd Hashim, Abdul Mutalib Embong, Zullina H. Shaari

Abstract:

This study analyses the perceptions of secondary school students about the accounting profession in Malaysia. Fifty five form three and form four students who are taking accounting/commerce subjects were met. Individual-s perception data were collected through questionnaires. The results at the secondary school level suggest that the stereotypical negative image of the accountant ends, with students expressing the positive view of the work of an accountant. There were also gender differences in perceiving the accounting profession. Overall, the results of the study suggest that we are now in line in projecting positive and accurate perceptions of the accounting profession to secondary school students.

Keywords: Perceptions, secondary school students, accounting profession, Malaysia.

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Authors: E. S. Gower, M. O. J. Hawksford

Abstract:

An algorithm for learning an overcomplete dictionary using a Cauchy mixture model for sparse decomposition of an underdetermined mixing system is introduced. The mixture density function is derived from a ratio sample of the observed mixture signals where 1) there are at least two but not necessarily more mixture signals observed, 2) the source signals are statistically independent and 3) the sources are sparse. The basis vectors of the dictionary are learned via the optimization of the location parameters of the Cauchy mixture components, which is shown to be more accurate and robust than the conventional data mining methods usually employed for this task. Using a well known sparse decomposition algorithm, we extract three speech signals from two mixtures based on the estimated dictionary. Further tests with additive Gaussian noise are used to demonstrate the proposed algorithm-s robustness to outliers.

Keywords: expectation-maximization, Pitman estimator, sparsedecomposition

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Authors: Ricardo Avila, Gabriel Lopes, Vania Vidal, Jose Macedo

Abstract:

This proposal aims for semantic enrichment between glossaries using the Simple Knowledge Organization System (SKOS) vocabulary to discover synonyms, hyponyms and hyperonyms semiautomatically, in Brazilian Portuguese, generating new semantic relationships based on WordNet. To evaluate the quality of this proposed model, experiments were performed by the use of two sets containing new relations, being one generated automatically and the other manually mapped by the domain expert. The applied evaluation metrics were precision, recall, f-score, and confidence interval. The results obtained demonstrate that the applied method in the field of Oil Production and Extraction (E&P) is effective, which suggests that it can be used to improve the quality of terminological mappings. The procedure, although adding complexity in its elaboration, can be reproduced in others domains.

Keywords: Ontology matching, mapping enrichment, semantic web, linked data, SKOS.

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Authors: F. Azna A. Shahabuddin, Kamarulzaman Ibrahim, Abdul Aziz Jemain

Abstract:

Many works have been carried out to compare the efficiency of several goodness of fit procedures for identifying whether or not a particular distribution could adequately explain a data set. In this paper a study is conducted to investigate the power of several goodness of fit tests such as Kolmogorov Smirnov (KS), Anderson-Darling(AD), Cramer- von- Mises (CV) and a proposed modification of Kolmogorov-Smirnov goodness of fit test which incorporates a variance stabilizing transformation (FKS). The performances of these selected tests are studied under simple random sampling (SRS) and Ranked Set Sampling (RSS). This study shows that, in general, the Anderson-Darling (AD) test performs better than other GOF tests. However, there are some cases where the proposed test can perform as equally good as the AD test.

Keywords: Empirical distribution function, goodness-of-fit, order statistics, ranked set sampling

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Authors: Saad Nahi Saleh

Abstract:

This paper presents the prediction of air flow, humidity and temperature patterns in a co-current pilot plant spray dryer fitted with a pressure nozzle using a three dimensional model. The modelling was done with a Computational Fluid Dynamic package (Fluent 6.3), in which the gas phase is modelled as continuum using the Euler approach and the droplet/ particle phase is modelled by the Discrete Phase model (Lagrange approach).Good agreement was obtained with published experimental data where the CFD simulation correctly predicts a fast downward central flowing core and slow recirculation zones near the walls. In this work, the effects of the air flow pattern on droplets trajectories, residence time distribution of droplets and deposition of the droplets on the wall also were investigated where atomizing of maltodextrin solution was used.

Keywords: Spray, CFD, multiphase, drying, droplet, particle.

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Authors: Najwa Alsayed Omar

Abstract:

With the increasing popularity of the Internet, online reading has become an essential source for EFL readers. Using strategies to comprehend information on online reading texts play a crucial role in students’ academic success. Metacognitive reading strategies are effective factors that enhance EFL learners reading comprehension. This study aimed at exploring the use of online metacognitive reading strategies by postgraduate Libyan EFL students. Quantitative data was collected using the Survey of Online Reading Strategies (OSORS). The findings revealed that the participants were moderate users of metacognitive online reading strategies. Problem solving strategies were the most frequently reported used strategies, while support reading strategies were the least. The five most and least frequently reported strategies were identified. Based on the findings, some future research recommendations were presented.

Keywords: Metacognitive strategies, Online reading, Online reading strategies, Postgraduate students.

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Authors: Eiad Yafi, M. A. Alam, Ranjit Biswas

Abstract:

Knowledge Discovery of Databases (KDD) is the process of extracting previously unknown but useful and significant information from large massive volume of databases. Data Mining is a stage in the entire process of KDD which applies an algorithm to extract interesting patterns. Usually, such algorithms generate huge volume of patterns. These patterns have to be evaluated by using interestingness measures to reflect the user requirements. Interestingness is defined in different ways, (i) Objective measures (ii) Subjective measures. Objective measures such as support and confidence extract meaningful patterns based on the structure of the patterns, while subjective measures such as unexpectedness and novelty reflect the user perspective. In this report, we try to brief the more widely spread and successful subjective measures and propose a new subjective measure of interestingness, i.e. shocking.

Keywords: Shocking rules (SHR).

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Authors: P. Řehoř, D. Holátová, V. Doležalová

Abstract:

Paper deals with analysis of strategic management methods in non-profit making organization in the Czech Republic. Strategic management represents an aggregate of methods and approaches that can be applied for managing organizations - in this article the organizations which associate owners and keepers of nonstate forest properties. Authors use these methods of strategic management: analysis of stakeholders, SWOT analysis and questionnaire inquiries. The questionnaire was distributed electronically via e-mail. In October 2013 we obtained data from a total of 84 questionnaires. Based on the results the authors recommend the using of confrontation strategy which improves the competitiveness of non-profit making organizations.

Keywords: Strategic management, non-profit making organization, strategy analysis, SWOT analysis, strategy, competitiveness.

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Authors: Rami H. Fouad

Abstract:

The purpose of this study is to identify and evaluate the scale of implementation of Just-In-Time (JIT) in the different industrial sectors in the Middle East. This study analyzes the empirical data collected by a questionnaire survey distributed to companies in three main industrial sectors in the Middle East, which are: food, chemicals and fabrics. The following main hypotheses is formulated and tested: (The requirements of JIT application differ according to the type of industrial sector).Descriptive statistics and Box plot analysis were used to examine the hypotheses. This study indicates a reasonable evidence for accepting the main hypotheses. It reveals that there is no standard way to adopt JIT as a production system. But each industrial sector should concentrate in the investment on critical requirements that differ according to the nature and strategy of production followed in that sector.

Keywords: Just-In-Time, JIT, Questionnaire, Types of Industrial Sectors.

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Authors: J. Liebenberg, M. Huisman, E. Mentz

Abstract:

It is widely acknowledged that there is a shortage of software developers, not only in South Africa, but also worldwide. Despite reports on a gap between industry needs and software education, the gap has mostly been explored in quantitative studies. This paper reports on the qualitative data of a mixed method study of the perceptions of professional software developers regarding what topics they learned from their formal education and the importance of these topics to their actual work. The analysis suggests that there is a gap between industry’s needs and software development education and the following recommendations are made: 1) Real-life projects must be included in students’ education; 2) Soft skills and business skills must be included in curricula; 3) Universities must keep the curriculum up to date; 4) Software development education must be made accessible to a diverse range of students.

Keywords: Software development education, Software industry, IT workforce, Computing curricula.

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Authors: Nurettin Simsek, Özlem Cakır

Abstract:

The aim of this study is to point out whether personalization of mathematical word problems could affect student achievement or not. The research was applied on two-grades students at spring semester 2008-2009. Before the treatment, students personal data were taken and given to the computer. During the treatment, paper-based personalized problems and paper-based non personalized problems were prepared by computer as the same problems and then these problems were given to students. At the end of the treatment, students- opinion was taken. As a result of this research, it was found out that there were no significant differences between learners through personalized or non-personalized materials, and also there were no significant differences between gender through personalized and non-personalized problems. However, opinion of students was highly positive through the personalized problems.

Keywords: Personalization, word problem, computer aided personalization.

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Authors: Mohd Shahrom Ismail, B.T. Hang Tuah Baharudin, K.K.B. Hon

Abstract:

In this paper, a methodology of a model based on predicting the tool forces oblique machining are introduced by adopting the orthogonal technique. The applied analytical calculation is mostly based on Devries model and some parts of the methodology are employed from Amareggo-Brown model. Model validation is performed by comparing experimental data with the prediction results on machining titanium alloy (Ti-6Al-4V) based on micro-cutting tool perspective. Good agreements with the experiments are observed. A detailed friction form that affected the tool forces also been examined with reasonable results obtained.

Keywords: dynamics machining, micro cutting tool, Tool forces

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Authors: F. Alborzi, H. Vafaei, M.H. Gholami, M.M. S. Esfahani

Abstract:

In this article, the design of a Supply Chain Network (SCN) consisting of several suppliers, production plants, distribution centers and retailers, is considered. Demands of retailers are considered stochastic parameters, so we generate amounts of data via simulation to extract a few demand scenarios. Then a mixed integer two-stage programming model is developed to optimize simultaneously two objectives: (1) minimization the fixed and variable cost, (2) maximization the service level. A weighting method is utilized to solve this two objective problem and a numerical example is made to show the performance of the model.

Keywords: Mixed Integer Programming, Multi-objective Optimization, Stochastic Demand, Supply Chain Design, Two Stage Programming

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Authors: Humaira Liaquat, Nadeem Iftikhar, Shaukat Ali, Zohaib Zafar Iqbal

Abstract:

In the current age, retrieval of relevant information from massive amount of data is a challenging job. Over the years, precise and relevant retrieval of information has attained high significance. There is a growing need in the market to build systems, which can retrieve multimedia information that precisely meets the user's current needs. In this paper, we have introduced a framework for refining query results before showing it to the user, using ambient intelligence, user profile, group profile, user location, time, day, user device type and extracted features. A prototypic tool was also developed to demonstrate the efficiency of the proposed approach.

Keywords: Context aware retrieval, Information retrieval, Ambient Intelligence, Multimedia databases, User and group profile.

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Authors: Rana Khalid Naeem, Asif Mansoor

Abstract:

The hydrologic time series data display periodic structure and periodic autoregressive process receives considerable attention in modeling of such series. In this communication long term record of monthly waste flow of Lyari river is utilized to quantify by using PAR modeling technique. The parameters of model are estimated by using Frances & Paap methodology. This study shows that periodic autoregressive model of order 2 is the most parsimonious model for assessing periodicity in waste flow of the river. A careful statistical analysis of residuals of PAR (2) model is used for establishing goodness of fit. The forecast by using proposed model confirms significance and effectiveness of the model.

Keywords: Diagnostic checks, Lyari river, Model selection, Monthly waste flow, Periodicity, Periodic autoregressive model.

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Authors: M. Bastanfard, B. Jalaeian, S. Jafari

Abstract:

Sonogram images of normal and lymphocyte thyroid tissues have considerable overlap which makes it difficult to interpret and distinguish. Classification from sonogram images of thyroid gland is tackled in semiautomatic way. While making manual diagnosis from images, some relevant information need not to be recognized by human visual system. Quantitative image analysis could be helpful to manual diagnostic process so far done by physician. Two classes are considered: normal tissue and chronic lymphocyte thyroid (Hashimoto's Thyroid). Data structure is analyzed using K-nearest-neighbors classification. This paper is mentioned that unlike the wavelet sub bands' energy, histograms and Haralick features are not appropriate to distinguish between normal tissue and Hashimoto's thyroid.

Keywords: Sonogram, thyroid, Haralick feature, wavelet.

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Authors: Sutthawee Suwannarat, Thanate Khaorapapong, Mitchai Chongcheawchamnan

Abstract:

In this paper, an ultrasonic technique is proposed to predict oil content in a fresh palm fruit. This is accomplished by measuring the attenuation based on ultrasonic transmission mode. Several palm fruit samples with known oil content by Soxhlet extraction (ISO9001:2008) were tested with our ultrasonic measurement. Amplitude attenuation data results for all palm samples were collected. The Feedforward Neural Networks (FNNs) are applied to predict the oil content for the samples. The Root Mean Square Error (RMSE) and Mean Absolute Error (MAE) of the FNN model for predicting oil content percentage are 7.6186 and 5.2287 with the correlation coefficient (R) of 0.9193.

Keywords: Non-destructive, ultrasonic testing, oil content, fresh palm fruit, neural network.

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Authors: Youssef Khmou, Said Safi

Abstract:

In this paper, we investigated the effect of real valued transformation of the spectral matrix of the received data for Angles Of Arrival estimation problem.  Indeed, the unitary transformation of Partial Propagator (UPP) for narrowband sources is proposed and applied on Uniform Linear Array (ULA).

Monte Carlo simulations proved the performance of the UPP spectrum comparatively with Forward Backward Partial Propagator (FBPP) and Unitary Propagator (UP). The results demonstrates that when some of the sources are fully correlated and closer than the Rayleigh angular limit resolution of the broadside array, the UPP method outperforms the FBPP in both of spatial resolution and complexity.

Keywords: DOA, Uniform Linear Array, Narrowband, Propagator, Real valued transformation, Subspace, Unitary Operator.

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Authors: C. Rajan, N. Shanthi, C. Rasi Priya, K. Geetha

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Routing in MANET is extremely challenging because of MANETs dynamic features, its limited bandwidth, frequent topology changes caused by node mobility and power energy consumption. In order to efficiently transmit data to destinations, the applicable routing algorithms must be implemented in mobile ad-hoc networks. Thus we can increase the efficiency of the routing by satisfying the Quality of Service (QoS) parameters by developing routing algorithms for MANETs. The algorithms that are inspired by the principles of natural biological evolution and distributed collective behavior of social colonies have shown excellence in dealing with complex optimization problems and are becoming more popular. This paper presents a survey on few meta-heuristic algorithms and naturally-inspired algorithms.

Keywords: Ant colony optimization, genetic algorithm, Naturally-inspired algorithms and particle swarm optimization.

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Authors: Kai-Lin Hsu, Jie-Chung Lou, Jia-Yun Han

Abstract:

In recent years, the underground water sources in southern Taiwan have become salinized because of saltwater intrusions. This study explores the adsorption characteristics of activated carbon on salinizing inorganic salts using isothermal adsorption experiments and provides a model analysis. The temperature range for the isothermal adsorption experiments ranged between 5 to 45 ℃, and the amount adsorbed varied between 28.21 to 33.87 mg/g. All experimental data of adsorption can be fitted to both the Langmuir and the Freundlich models. The thermodynamic parameters for per chlorate onto granular activated carbon were calculated as -0.99 to -1.11 kcal/mol for DG°, -0.6 kcal/mol for DH°, and 1.21 to 1.84 kcal/mol for DS°. This shows that the adsorption process of granular activated carbon is spontaneously exothermic. The observation of adsorption behaviors under low ionic strength, low pH values, and low temperatures is beneficial to the adsorption removal of perchlorate with granular activated carbon.

Keywords: Water Treatment, Per Chlorate, Adsorption, Granular Activated Carbon

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