Search results for: Household Account Bookkeeping

Authors: Haluk Eren, Ümit Çelik

Abstract:

Recent developments in unmanned aerial vehicles (UAVs) have begun to attract intense interest. UAVs started to use for many different applications from military to civilian use. Some online retailer and logistics companies are testing the UAV delivery. UAVs have great potentials to reduce cost and time of deliveries and responding to emergencies in a short time. Despite these great positive sides, just a few works have been done for routing of UAVs for package deliveries. As known, transportation of goods from one place to another may have many hazards on delivery route due to falling hazards that can be exemplified as ground objects or air obstacles. This situation refers to wide-range insurance concept. For this reason, deliveries that are made with drones get into the scope of shipping insurance. On the other hand, air traffic was taken into account in the absence of unmanned aerial vehicle. But now, it has been a reality for aerial fields. In this study, the main goal is to conduct risk analysis of package delivery services using drone, based on delivery routes.

Keywords: Drone risk assessment, drone package delivery.

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Authors: Ivan C. Mustakerov, Daniela I. Borissova

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The paper proposes an approach to ranking a set of potential countries to invest taking into account the investor point of view about importance of different economic indicators. For the goal, a ranking algorithm that contributes to rational decision making is proposed. The described algorithm is based on combinatorial optimization modeling and repeated multi-criteria tasks solution. The final result is list of countries ranked in respect of investor preferences about importance of economic indicators for investment attractiveness. Different scenarios are simulated conforming to different investors preferences. A numerical example with real dataset of indicators is solved. The numerical testing shows the applicability of the described algorithm. The proposed approach can be used with any sets of indicators as ranking criteria reflecting different points of view of investors. 

Keywords: Combinatorial optimization modeling, economics investment attractiveness, economics ranking algorithm, multi-criteria problems.

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Authors: Pushpa N. Rathie, Prabhata K. Swamee, André L. B. Cavalcante, Luan Carlos de S. M. Ozelim

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Implicit equations play a crucial role in Engineering. Based on this importance, several techniques have been applied to solve this particular class of equations. When it comes to practical applications, in general, iterative procedures are taken into account. On the other hand, with the improvement of computers, other numerical methods have been developed to provide a more straightforward methodology of solution. Analytical exact approaches seem to have been continuously neglected due to the difficulty inherent in their application; notwithstanding, they are indispensable to validate numerical routines. Lagrange-s Inversion Theorem is a simple mathematical tool which has proved to be widely applicable to engineering problems. In short, it provides the solution to implicit equations by means of an infinite series. To show the validity of this method, the tree-parameter infiltration equation is, for the first time, analytically and exactly solved. After manipulating these series, closed-form solutions are presented as H-functions.

Keywords: Green-Ampt Equation, Lagrange's Inversion Theorem, Talsma-Parlange Equation, Three-Parameter Infiltration Equation

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Authors: Ali Kezmane, Said Boukais, Mohand Hamizi

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This paper presents an analytical study on the behavior of reinforced concrete walls with rectangular cross section. Several experiments on such walls have been selected to be studied. Database from various experiments were collected and nominal shear wall strengths have been calculated using formulas, such as those of the ACI (American), NZS (New Zealand), Mexican (NTCC), and Wood and Barda equations. Subsequently, nominal shear wall strengths from the formulas were compared with the ultimate shear wall strengths from the database. These formulas vary substantially in functional form and do not account for all variables that affect the response of walls. There is substantial scatter in the predicted values of ultimate shear strength. Two new semi empirical equations are developed using data from tests of 57 walls for transitions walls and 27 for slender walls with the objective of improving the prediction of peak strength of walls with the most possible accurate.

Keywords: Shear strength, reinforced concrete walls, rectangular walls, shear walls, models.

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Authors: Moustafa Ahmed, Ahmed Bakry, Fumio Koyama

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We report on the use of strong external optical feedback to enhance the modulation response of semiconductor lasers over a frequency passband around modulation frequencies higher than 60 GHz. We show that this modulation enhancement is a type of photon-photon resonance (PPR) of oscillating modes in the external cavity formed between the laser and the external reflector. The study is based on a time-delay rate equation model that takes into account both the strong feedback and multiple reflections in the external cavity. We examine the harmonic and intermodulation distortions associated with single and two-tone modulations in the mm-wave band of the resonant modulation. We show that compared with solitary lasers modulated around the carrier-photon resonance frequency, the present mm-wave modulated signal has lower distortions.

Keywords: Distortion, intensity modulation, optical feedback, semiconductor laser.

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

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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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Authors: Dilek Özdemir, Gül Tekin Temur

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In Supply Chain Management (SCM), strengthening partnerships with suppliers is a significant factor for enhancing competitiveness. Hence, firms increasingly emphasize supplier evaluation processes. Supplier evaluation systems are basically developed in terms of criteria such as quality, cost, delivery, and flexibility. Because there are many variables to be analyzed, this process becomes hard to execute and needs expertise. On this account, this study aims to develop an expert system on supplier evaluation process by designing Artificial Neural Network (ANN) that is supported with Data Envelopment Analysis (DEA). The methods are applied on the data of 24 suppliers, which have longterm relationships with a medium sized company from German Iron and Steel Industry. The data of suppliers consists of variables such as material quality (MQ), discount of amount (DOA), discount of cash (DOC), payment term (PT), delivery time (DT) and annual revenue (AR). Meanwhile, the efficiency that is generated by using DEA is added to the supplier evaluation system in order to use them as system outputs.

Keywords: Artificial Neural Network (ANN), DataEnvelopment Analysis (DEA), Supplier Evaluation System.

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Authors: Tomáš Ludík, Josef Navrátil, Alena Langerová

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Tackling emergency situations is performed based on emergency scenarios. These scenarios do not have a uniform form in the Czech Republic. They are unstructured and developed primarily in the text form. This does not allow solving emergency situations efficiently. For this reason, the paper aims at defining a Process Oriented Architecture to support and thus to improve tackling emergency situations in the Czech Republic. The innovative Process Oriented Architecture is based on the Workflow Reference Model while taking into account the options of Business Process Management Suites for the implementation of process oriented emergency scenarios. To verify the proposed architecture the Proof of Concept has been used which covers the reception of an emergency event at the district emergency operations centre. Within the particular implementation of the proposed architecture the Bonita Open Solution has been used. The architecture created in this way is suitable not only for emergency management, but also for educational purposes.

Keywords: Business Process Management Suite, Czech Republic, Emergency Scenarios, Process Execution, Process Oriented Architecture.

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Authors: Afshin Jahangirzadeh, Shatirah Akib, Babak Kamali, Sadia Rahman

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Scarcity of water resources and huge costs of establishing new hydraulic installations necessitate optimal exploitation from existing reservoirs. Sustainable management and efficient exploitation from existing finite water resources are important factors in water resource management, particularly in the periods of water insufficiency and in dry regions, and on account of competitive allocations in the view of exploitation management. This study aims to minimize reservoir water release from a determined rate of demand. A numerical model for water optimal exploitation has been developed using GAMS introduced by the World Bank and applied to the case of Meijaran dam, northern Iran. The results indicate that this model can optimize the function of reservoir exploitation while required water for lower parts of the region will be supplied. Further, allocating optimal water from reservoir, the optimal rate of water allocated to any group of the users were specified to increase benefits in curve dam exploitation.

Keywords: Water resource management, water reservoirs, water allocation, GAMS, Meijaran dam

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Authors: HoYoung Son, DongHoon Shin, WooYoung Jung

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This study presented the seismic fragility framework of concrete weir structure subjected to strong seismic ground motions and in particular, concrete aging condition of the weir structure was taken into account in this study. In order to understand the influence of concrete aging on the weir structure, by using probabilistic risk assessment, the analytical seismic fragility of the weir structure was derived for pre- and post-deterioration of concrete. The performance of concrete weir structure after five years was assumed for the concrete aging or deterioration, and according to after five years’ condition, the elastic modulus was simply reduced about one–tenth compared with initial condition of weir structures. A 2D nonlinear finite element analysis was performed considering the deterioration of concrete in weir structures using ABAQUS platform, a commercial structural analysis program. Simplified concrete degradation was resulted in the increase of almost 45% of the probability of failure at Limit State 3, in comparison to initial construction stage, by analyzing the seismic fragility.

Keywords: Weir, FEM, concrete, fragility, aging

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Authors: Po-Chuang Chen, Hsiu-Mei Chiu, Yau-Pin Chyou, Chiou-Shia Yu

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This study presents a simulation model for converting coal to methanol, based on gasification technology with the commercial chemical process simulator, Pro/II® V8.1.1. The methanol plant consists of air separation unit (ASU), gasification unit, gas clean-up unit, and methanol synthetic unit. The clean syngas is produced with the first three operating units, and the model has been verified with the reference data from United States Environment Protection Agency. The liquid phase methanol (LPMEOHTM) process is adopted in the methanol synthetic unit. Clean syngas goes through gas handing section to reach the reaction requirement, reactor loop/catalyst to generate methanol, and methanol distillation to get desired purity over 99.9 wt%. The ratio of the total energy combined with methanol and dimethyl ether to that of feed coal is 78.5% (gross efficiency). The net efficiency is 64.2% with the internal power consumption taken into account, based on the assumption that the efficiency of electricity generation is 40%.

Keywords: Gasification, Methanol, LPMEOH, System-levelsimulation.

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Authors: Yousif Naif Almutai, Yajue Wu

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In larger cities worldwide, mass transportation systems, including underground systems, have grown to account for the majority of travel in those settings. Underground networks are vulnerable to fires, however, endangering travellers’ safety, with various examples of fire outbreaks in this setting. This study aims to increase knowledge of the impacts of extreme climatic conditions on fires, including the role of the high ambient temperatures experienced in Middle Eastern countries and specifically in Saudi Arabia. This is an element that is not always included when assessments of fire safety are made (considering visibility, temperatures, and flows of smoke). This paper focuses on a tunnel within Riyadh’s underground system as a case study and includes simulations based on computational fluid dynamics using ANSYS Fluent, which investigates the impact of various ventilation systems while identifying smoke density, speed, pressure and temperatures within this tunnel.

Keywords: Fire, subway tunnel, CFD, ventilation, smoke concentration, harsh weather.

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Authors: K. C. Meher, R. K. Swain, C. K. Chanda

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This paper gives an intuition regarding glowworm swarm optimization (GSO) technique to solve dynamic economic dispatch (DED) problems of thermal generating units. The objective of the problem is to schedule optimal power generation of dedicated thermal units over a specific time band. In this study, Glowworm swarm optimization technique enables a swarm of agents to split into subgroup, exhibit simultaneous taxis towards each other and rendezvous at multiple optima (not necessarily equal) of a given multimodal function. The feasibility of the GSO method has been tested on ten-unit-test systems where the power balance constraints, operating limits, valve point effects, and ramp rate limits are taken into account. The results obtained by the proposed technique are compared with other heuristic techniques. The results show that GSO technique is capable of producing better results.

Keywords: Dynamic economic dispatch, Glowworm swarm optimization, Luciferin, Valve–point loading effect, Ramp rate limits.

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Authors: A. Skouloudis, K. Evangelinos, W. Leal-Filho, P. Vouros, I. Nikolaou, T. Tsalis

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In this study a composite index of factors linked to the resilience capacity of small and medium-sized enterprises (SMEs) to flooding is proposed and tested. A sample of SMEs located in flood-prone areas (n = 391) was administered a structured questionnaire pertaining to cognitive, managerial and contextual factors that affect the ability to prepare, withstand, and recover from flooding events. Through the proposed index, a bottom-up, self-assessment approach is set forth that could assist in standardizing such assessments with an overarching aim of reducing the vulnerability of SMEs to floods. This is achieved by examining critical internal and external parameters affecting SMEs’ resilience capacity which is particularly important taking into account the limited resources these enterprises tend to have at their disposal and that they can generate single points of failure in dense supply chain networks.

Keywords: Floods, SMEs, organizational resilience capacity, index development, Greece.

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Authors: Aritra Acharyya, Moumita Mukherjee, J. P. Banerjee

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A generalized method for small-signal simulation of avalanche noise in Mixed Tunneling Avalanche Transit Time (MITATT) device is presented in this paper where the effect of series resistance is taken into account. The method is applied to a millimeter-wave Double Drift Region (DDR) MITATT device based on Silicon to obtain noise spectral density and noise measure as a function of frequency for different values of series resistance. It is found that noise measure of the device at the operating frequency (122 GHz) with input power density of 1010 Watt/m2 is about 35 dB for hypothetical parasitic series resistance of zero ohm (estimated junction temperature = 500 K). Results show that the noise measure increases as the value of parasitic resistance increases.

Keywords: Noise Analysis, Silicon MITATT, Admittancecharacteristics, Noise spectral density.

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Authors: Samad Nejatian, Vahideh Rezaie, Vahid Asadpour

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This paper presents a novel approach for the design of microwave circuits using Adaptive Network Fuzzy Inference Optimizer (ANFIO). The method takes advantage of direct synthesis of subsections of the amplifier using very fast and accurate ANFIO models based on exact simulations using ADS. A mapping from course space to fine space known as space mapping is also used. The proposed synthesis approach takes into account the noise and scattering parameters due to parasitic elements to achieve optimal results. The overall ANFIO system is capable of designing different LNAs at different noise and scattering criteria. This approach offers significantly reduced time in the design of microwave amplifiers within the validity range of the ANFIO system. The method has been proven to work efficiently for a 2.4GHz LNA example. The S21 of 10.1 dB and noise figure (NF) of 2.7 dB achieved for ANFIO while S21 of 9.05 dB and NF of 2.6 dB achieved for ANN.

Keywords: fuzzy system, low noise amplifier, microwaveamplifier, space mapping

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Authors: Ibrahim Naeimifar, Omid Naeemifar

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Evaluation of the excavation-induced ground movements is an important design aspect of support systems in urban areas. Geological and geotechnical conditions of an excavation area have significant effects on excavation-induced ground movements and the related damage. This paper is aimed at studying the performance of excavation walls supported by nails in jointed rock medium. The performance of nailed walls is investigated based on evaluating the excavation-induced ground movements. For this purpose, a set of calibrated 2D finite element models are developed by taking into account the nail-rock-structure interactions, the anisotropic properties of jointed rock, and the staged construction process. The results of this paper highlight effects of different parameters such as joint inclinations, anisotropy of rocks and nail inclinations on deformation parameters of excavation wall supported by nails.

Keywords: Finite element, jointed rock, nailing, performance.

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Authors: A. Benarous, D. Karmed, R. Haoui, A. Liazid

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The process for predicting the ballistic properties of a liquid rocket engine is based on the quantitative estimation of idealized performance deviations. In this aim, an equilibrium chemistry procedure is firstly developed and implemented in a Fortran routine. The thermodynamic formulation allows for the calculation of the theoretical performances of a rocket thrust chamber. In a second step, a computational fluid dynamic analysis of the turbulent reactive flow within the chamber is performed using a finite volume approach. The obtained values for the “quasi-real" performances account for both turbulent mixing and chemistryturbulence coupling. In the present work, emphasis is made on the combustion efficiency performance for which deviation is mainly due to radial gradients of static temperature and mixture ratio. Numerical values of the characteristic velocity are successfully compared with results from an industry-used code. The results are also confronted with the experimental data of a laboratory-scale rocket engine.

Keywords: JANAF methodology, Liquid rocket engine, Mascotte test-rig, Theoretical performances.

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Authors: Urva Maryam

Abstract:

Private data are more often breached by clever social engineering rather than exploiting technical vulnerabilities in the systems. Complete information security requires good data safety practices to go along with technical solutions. Hackers often begin their operation by simply sending spoofed emails or fraudulent URLs to their targets and trick them into providing sensitive information such as passwords or bank account details. This technique is called phishing. Phishing attacks can be launched on email addresses, open ports and unsecured web browsers. This study uses quantitative method of research to execute phishing experiments on the participants to test their response to the phishing emails. These experiments were run on Kali Linux distribution which came bundled with multiple open-source intelligence (OSINT) tools that were used in the study. The aim of this research is to see how successful phishing attacks can be launched using OSINT and to test the response of people to spoofed emails.

Keywords: OSINT, phishing, spear phishing, email spoofing, theHarvester, Maltego.

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Authors: Hocine Hammoum, Karima Bouzelha, Lounis Ziani, Lounis Hamitouche

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In this paper, we study a complex structure which is an apartment building surmounted by a reinforced concrete water tank. The tank located on the top floor of the building is a container with capacity of 1000 m³. The building is complex in its design, its calculation and by its behavior under earthquake effect. This structure located in Algiers and aged of 53 years has been subjected to several earthquakes, but the earthquake of May 21^st, 2003 with a magnitude of 6.7 on the Richter scale that struck Boumerdes region at 40 Kms East of Algiers was fatal for it. It was downgraded after an investigation study because the central core sustained serious damage. In this paper, to estimate the degree of its damages, the seismic performance of the structure will be evaluated taking into account the hydrodynamic effect, using a static equivalent nonlinear analysis called pushover.

Keywords: Performance analysis, building, reinforced concrete tank, seismic analysis, nonlinear analysis, hydrodynamic, pushover.

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Authors: E. Abedi, A. Ahmadi Nadooshan, S. Salehi

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Modeling and vibration of a flexible link manipulator with tow flexible links and rigid joints are investigated which can include an arbitrary number of flexible links. Hamilton principle and finite element approach is proposed to model the dynamics of flexible manipulators. The links are assumed to be deflection due to bending. The association between elastic displacements of links is investigated, took into account the coupling effects of elastic motion and rigid motion. Flexible links are treated as Euler-Bernoulli beams and the shear deformation is thus abandoned. The dynamic behavior due to flexibility of links is well demonstrated through numerical simulation. The rigid-body motion and elastic deformations are separated by linearizing the equations of motion around the rigid body reference path. Simulation results are shown on for both position and force trajectory tracking tasks in the presence of varying parameters and unknown dynamics remarkably well. The proposed method can be used in both dynamic simulation and controller design.

Keywords: Flexible manipulator, flexible link, dynamicmodeling, end point.

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Authors: Abdulrahman M. Homadi

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As a great source of renewable energy, solar energy is considered to be one of the most important in the world, since it will be one of solutions cover the energy shortage in the future. Photovoltaic (PV) is the most popular and widely used among solar energy technologies. However, PV efficiency is fairly low and remains somewhat expensive. High temperature has a negative effect on PV efficiency and cooling system for these panels is vital, especially in warm weather conditions. This paper presents the results of a simulation study carried out on silicon solar cells to assess the effects of elevation on enhancing the efficiency of solar panels. The study included four different terrains. The study also took into account the direction of the wind hitting the solar panels. To ensure the simulation mimics reality, six silicon solar panels are designed in two columns and three rows, facing to the south at an angle of 30 ^o. The elevations are assumed to change from 10 meters to 200 meters. The results show that maximum increase in efficiency occurs when the wind comes from the north, hitting the back of the panels.

Keywords: Solar panels, elevation, wind direction, efficiency.

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Authors: Ghanima Al-Sharrah, Haitham M. Lababidi, Yusuf I. Ali

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The main objective of the current work is to introduce sustainability factors in optimizing the supply chain model for process industries. The supply chain models are normally based on purely economic considerations related to costs and profits. To account for sustainability, two additional factors have been introduced; environment and risk. A supply chain for an entire petroleum organization has been considered for implementing and testing the proposed optimization models. The environmental and risk factors were introduced as indicators reflecting the anticipated impact of the optimal production scenarios on sustainability. The aggregation method used in extending the single objective function to multi-objective function is proven to be quite effective in balancing the contribution of each objective term. The results indicate that introducing sustainability factor would slightly reduce the economic benefit while improving the environmental and risk reduction performances of the process industries.

Keywords: Supply chain, optimization, LP models, risk, environmental indicators, multi-objective.

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Authors: Varun Gupta, Jitender Kumar Chhabra

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Software maintenance and mainly software comprehension pose the largest costs in the software lifecycle. In order to assess the cost of software comprehension, various complexity measures have been proposed in the literature. This paper proposes new cognitive-spatial complexity measures, which combine the impact of spatial as well as architectural aspect of the software to compute the software complexity. The spatial aspect of the software complexity is taken into account using the lexical distances (in number of lines of code) between different program elements and the architectural aspect of the software complexity is taken into consideration using the cognitive weights of control structures present in control flow of the program. The proposed measures are evaluated using standard axiomatic frameworks and then, the proposed measures are compared with the corresponding existing cognitive complexity measures as well as the spatial complexity measures for object-oriented software. This study establishes that the proposed measures are better indicators of the cognitive effort required for software comprehension than the other existing complexity measures for object-oriented software.

Keywords: cognitive complexity, software comprehension, software metrics, spatial complexity, Object-oriented software

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Authors: A. Chebak, N. Barka, A. Menou, J. Brousseau, D. S. Ramdenee

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This paper presents the study of hardness profile of spur gear heated by induction heating process in function of the machine parameters, such as the power (kW), the heating time (s) and the generator frequency (kHz). The global work is realized by 3D finite-element simulation applied to the process by coupling and resolving the electromagnetic field and the heat transfer problems, and it was performed in three distinguished steps. First, a Comsol 3D model was built using an adequate formulation and taking into account the material properties and the machine parameters. Second, the convergence study was conducted to optimize the mesh. Then, the surface temperatures and the case depths were deeply analyzed in function of the initial current density and the heating time in medium frequency (MF) and high frequency (HF) heating modes and the edge effect were studied. Finally, the simulations results are validated using experimental tests.

Keywords: Induction heating, simulation, experimental validation, 3D model, hardness profile.

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Authors: Mohamed Ben Aouicha, Mohamed Tmar, Mohand Boughanem, Mohamed Abid

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This paper presents an information retrieval model on XML documents based on tree matching. Queries and documents are represented by extended trees. An extended tree is built starting from the original tree, with additional weighted virtual links between each node and its indirect descendants allowing to directly reach each descendant. Therefore only one level separates between each node and its indirect descendants. This allows to compare the user query and the document with flexibility and with respect to the structural constraints of the query. The content of each node is very important to decide weither a document element is relevant or not, thus the content should be taken into account in the retrieval process. We separate between the structure-based and the content-based retrieval processes. The content-based score of each node is commonly based on the well-known Tf × Idf criteria. In this paper, we compare between this criteria and another one we call Tf × Ief. The comparison is based on some experiments into a dataset provided by INEX1 to show the effectiveness of our approach on one hand and those of both weighting functions on the other.

Keywords: XML retrieval, INEX, Tf × Idf, Tf × Ief

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Authors: Nassima Cheikh, Abdelmadjid Cheikh, Said Hamou

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The objective of this work which is based on the approach of simultaneous engineering is to contribute to the development of a CIM tool for the synthesis of functional design dimensions expressed by average values and tolerance intervals. In this paper, the dispersions method known as the Δl method which proved reliable in the simulation of manufacturing dimensions is used to develop a methodology for the automation of the simulation. This methodology is constructed around three procedures. The first procedure executes the verification of the functional requirements by automatically extracting the functional dimension chains in the mechanical sub-assembly. Then a second procedure performs an optimization of the dispersions on the basis of unknown variables. The third procedure uses the optimized values of the dispersions to compute the optimized average values and tolerances of the functional dimensions in the chains. A statistical and cost based approach is integrated in the methodology in order to take account of the capabilities of the manufacturing processes and to distribute optimal values among the individual components of the chains.

Keywords: functional tolerances, manufacturing dispersions, simulation, CIM.

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Authors: Elie H. Karam, Antoine B. Abche

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It is known that the heart interacts with and adapts to its venous and arterial loading conditions. Various experimental studies and modeling approaches have been developed to investigate the underlying mechanisms. This paper presents a model of the left ventricle derived based on nonlinear stress-length myocardial characteristics integrated over truncated ellipsoidal geometry, and second-order dynamic mechanism for the excitation-contraction coupling system. The results of the model presented here describe the effects of the viscoelastic damping element of the electromechanical coupling system on the hemodynamic response. Different heart rates are considered to study the pacing effects on the performance of the left-ventricle against constant preload and afterload conditions under various damping conditions. The results indicate that the pacing process of the left ventricle has to take into account, among other things, the viscoelastic damping conditions of the myofilament excitation-contraction process.

Keywords: Myocardial sarcomere, cardiac pump, excitationcontraction coupling, viscoelasicity

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Authors: I. Pelizzoni, C. Cavallini, I. Salvaderi, F. Cavallini

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We present the improvement in writing skills obtained by 94 participants (aged between six and 10 years) with special educational needs through a writing enhancement program based on fluency principles. The study was planned and conducted with a single-subject experimental plan for each of the participants, in order to confirm the results in the literature. These results were obtained using precision teaching (PT) methodology to increase the number of written graphemes per minute in the pre- and post-test, by curriculum based measurement (CBM). Results indicated an increase in the number of written graphemes for all participants. The average overall duration of the intervention is 144 minutes in five months of treatment. These considerations have been analyzed taking account of the complexity of the implementation of measurement systems in real operational contexts (an Italian learning center) and important aspects of replicability and cost-effectiveness of such interventions.

Keywords: Precision teaching, writing skills, CBM, Italian Learning Center.

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Authors: Feddaoui Amina

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Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: Income, smoothing, “Eckel”, French companies.

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