Search results for: Domain Expert
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1162

Search results for: Domain Expert

622 Automatic Camera Calibration for Images of Soccer Match

Authors: Qihe Li, Yupin Luo

Abstract:

Camera calibration plays an important role in the domain of the analysis of sports video. Considering soccer video, in most cases, the cross-points can be used for calibration at the center of the soccer field are not sufficient, so this paper introduces a new automatic camera calibration algorithm focus on solving this problem by using the properties of images of the center circle, halfway line and a touch line. After the theoretical analysis, a practicable automatic algorithm is proposed. Very little information used though, results of experiments with both synthetic data and real data show that the algorithm is applicable.

Keywords: Absolute conic, camera calibration, circular points, line at infinity.

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621 A Study of Analyzing the Selection of Promotion Activities and Destination Attributes in Tourism Industry in Vietnam - From the Perspective of Tourism Industrial Service Network (TISN)

Authors: Wen-Hsiang Lai, Nguyen Quang Vinh

Abstract:

In order to explore the relationship of promotion activities, destination attribute and destination image of Vietnam and find possible solutions, this study uses decision system analysis (DSA) method to develop flowcharts based on three rounds of expert interviews. The interviews were conducted with the experts who were confirmed to directly participate or influence on the decision making that drives the promotion of Vietnam tourism process. This study identifies three models and describes specific decisions on promotion activities, destination attributes and destination images. This study finally derives a general model for promoting the Tourism Industrial Service Network (TISN) in Vietnam. This study finds that the coordination with all sectors and industries of tourism to facilitate favorable condition and improving destination attributes in linking with the efficient promotion activities is highly recommended in order to make visitors satisfied and improve the destination image.

Keywords: Destination attributes, Destination image, Decision system analysis, Tourism promotion

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620 The Research Report of Employment Trends in Printing Industry for Prepress

Authors: Weera Chotithammaporn

Abstract:

This research aims to study employment trends in printing industry for prepress support by Suan Sunandha University Fund. The objectives of this research are to explain the trends of the employment in Thai Printing Industry for prepress in Bangkok and the description of different personnel that prepress entrepreneur need and also the problems of employment. The population of prepress entrepreneurs is about 100 organizations in the area of Bangkok. The questionnaires has been taken and analyzed with SPSS program by using the average percentage and standard deviation. This research is multiple case studies. The conceptual framework is developed on the basis of the open systems theory. The research result show that 1. The most of prepress entrepreneur have trend to choose the employee by any sex, the age 25-29 years old, bachelor degree and have 1-2 years experience. 2. The most problems are the understanding in job, communication/relation and the understanding in new technology. 3. The trends aims to employment in 1-3 years have 57.8% for prepress industry in Bangkok. This research suggests that: 1. Thai printing industry for prepress in Bangkok need quality employee that expert in printing technology. 2. Prepress entrepreneur should have agreement to development with university for practice the employee. 3. Prepress entrepreneur should support personal to fulfill the knowledge.

Keywords: Printing Industry, Prepress.

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619 Robust Stabilization against Unknown Consensus Network

Authors: Myung-Gon Yoon, Jung-Ho Moon, Tae Kwon Ha

Abstract:

This paper studies a robust stabilization problem of a single agent in a multi-agent consensus system composed of identical agents, when the network topology of the system is completely unknown. It is shown that the transfer function of an agent in a consensus system can be described as a multiplicative perturbation of the isolated agent transfer function in frequency domain. From an existing robust stabilization result, we present sufficient conditions for a robust stabilization of an agent against unknown network topology.

Keywords: Multi-agent System, Robust Stabilization, Transfer Function.

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618 A Generic, Functionally Comprehensive Approach to Maintaining an Ontology as a Relational Database

Authors: Jennifer Leopold, Alton Coalter, Leong Lee

Abstract:

An ontology is a data model that represents a set of concepts in a given field and the relationships among those concepts. As the emphasis on achieving a semantic web continues to escalate, ontologies for all types of domains increasingly will be developed. These ontologies may become large and complex, and as their size and complexity grows, so will the need for multi-user interfaces for ontology curation. Herein a functionally comprehensive, generic approach to maintaining an ontology as a relational database is presented. Unlike many other ontology editors that utilize a database, this approach is entirely domain-generic and fully supports Webbased, collaborative editing including the designation of different levels of authorization for users.

Keywords: Ontology Editor, Relational Database, CollaborativeCuration.

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617 Measurement Fractional Order Sallen-Key Filters

Authors: Ahmed Soltan, Ahmed G. Radwan, Ahmed M. Soliman

Abstract:

This work aims to generalize the integer order Sallen-Key filters into the fractional-order domain. The analysis in the case of two different fractional-order elements introduced where the general transfer function becomes four terms which is unusual in the conventional case. In addition, the effect of the transfer function parameters on the filter poles and hence the stability is introduced and closed forms for the filter critical frequencies are driven. Finally, different examples for the fractional order Sallen-Key filter design are presented with circuit simulations using ADS where a great matching between the numerical and simulation results is obtained.

Keywords: Analog Filter, Low-Pass Filter, Fractance, Sallen-Key, Stability.

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616 Protection of Cultural Heritage against the Effects of Climate Change Using Autonomous Aerial Systems Combined with Automated Decision Support

Authors: Artur Krukowski, Emmanouela Vogiatzaki

Abstract:

The article presents an ongoing work in research projects such as SCAN4RECO or ARCH, both funded by the European Commission under Horizon 2020 program. The former one concerns multimodal and multispectral scanning of Cultural Heritage assets for their digitization and conservation via spatiotemporal reconstruction and 3D printing, while the latter one aims to better preserve areas of cultural heritage from hazards and risks. It co-creates tools that would help pilot cities to save cultural heritage from the effects of climate change. It develops a disaster risk management framework for assessing and improving the resilience of historic areas to climate change and natural hazards. Tools and methodologies are designed for local authorities and practitioners, urban population, as well as national and international expert communities, aiding authorities in knowledge-aware decision making. In this article we focus on 3D modelling of object geometry using primarily photogrammetric methods to achieve very high model accuracy using consumer types of devices, attractive both to professions and hobbyists alike.

Keywords: 3D modeling, UAS, cultural heritage, preservation.

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615 Approximation to the Hardy Operator on Topological Measure Spaces

Authors: Kairat T. Mynbaev, Elena N. Lomakina

Abstract:

We consider a Hardy type operator generated by a family of open subsets of a Hausdorff topological space. The family is indexed with non-negative real numbers and is totally ordered. For this operator, we obtain two-sided bounds of its norm, a compactness criterion and bounds for its approximation numbers. Previously bounds for its approximation numbers have been established only in the one-dimensional case, while we do not impose any restrictions on the dimension of the Hausdorff space. The bounds for the norm and conditions for compactness have been found earlier but our approach is different in that we use domain partitions for all problems under consideration.

Keywords: Approximation numbers, boundedness and compactness, multidimensional Hardy operator, Hausdorff topological space.

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614 High Capacity Spread-Spectrum Watermarking for Telemedicine Applications

Authors: Basant Kumar, Animesh Anand, S.P. Singh, Anand Mohan

Abstract:

This paper presents a new spread-spectrum watermarking algorithm for digital images in discrete wavelet transform (DWT) domain. The algorithm is applied for embedding watermarks like patient identification /source identification or doctors signature in binary image format into host digital radiological image for potential telemedicine applications. Performance of the algorithm is analysed by varying the gain factor, subband decomposition levels, and size of watermark. Simulation results show that the proposed method achieves higher watermarking capacity.

Keywords: Watermarking, spread-spectrum, discrete wavelettransform, telemedicine

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613 Denoising based on Wavelets and Deblurring via Self-Organizing Map for Synthetic Aperture Radar Images

Authors: Mario Mastriani

Abstract:

This work deals with unsupervised image deblurring. We present a new deblurring procedure on images provided by lowresolution synthetic aperture radar (SAR) or simply by multimedia in presence of multiplicative (speckle) or additive noise, respectively. The method we propose is defined as a two-step process. First, we use an original technique for noise reduction in wavelet domain. Then, the learning of a Kohonen self-organizing map (SOM) is performed directly on the denoised image to take out it the blur. This technique has been successfully applied to real SAR images, and the simulation results are presented to demonstrate the effectiveness of the proposed algorithms.

Keywords: Blur, Kohonen self-organizing map, noise, speckle, synthetic aperture radar.

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612 Critical Analysis of Different Actuation Techniques for a Micro Cantilever

Authors: B. G. Sheeparamatti, Prashant Hanasi, Vanita Abbigeri

Abstract:

The objective of this work is to carryout critical comparison of different actuation mechanisms like electrostatic, thermal, piezoelectric, and magnetic with reference to a micro cantilever. The relevant parameters like force generated, displacement are compared in actuation methods. With these results, helps in choosing the best actuation method for a particular application. In this study, Comsol/Multiphysics software is used. Modeling and simulation is done by considering the micro cantilever of same dimensions as an actuator using all the above mentioned actuation techniques. In addition to their small size, micro actuators consume very little power and are capable of accurate results. In this work, a comparison of actuation mechanisms is done to decide the efficient system in micro domain.

Keywords: Actuation techniques, microswitch, micro actuator, microsystems.

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611 Noise Analysis of Single-Ended Input Differential Amplifier using Stochastic Differential Equation

Authors: Tarun Kumar Rawat, Abhirup Lahiri, Ashish Gupta

Abstract:

In this paper, we analyze the effect of noise in a single- ended input differential amplifier working at high frequencies. Both extrinsic and intrinsic noise are analyzed using time domain method employing techniques from stochastic calculus. Stochastic differential equations are used to obtain autocorrelation functions of the output noise voltage and other solution statistics like mean and variance. The analysis leads to important design implications and suggests changes in the device parameters for improved noise characteristics of the differential amplifier.

Keywords: Single-ended input differential amplifier, Noise, stochastic differential equation, mean and variance.

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610 A Two-Stage Multi-Agent System to Predict the Unsmoothed Monthly Sunspot Numbers

Authors: Mak Kaboudan

Abstract:

A multi-agent system is developed here to predict monthly details of the upcoming peak of the 24th solar magnetic cycle. While studies typically predict the timing and magnitude of cycle peaks using annual data, this one utilizes the unsmoothed monthly sunspot number instead. Monthly numbers display more pronounced fluctuations during periods of strong solar magnetic activity than the annual sunspot numbers. Because strong magnetic activities may cause significant economic damages, predicting monthly variations should provide different and perhaps helpful information for decision-making purposes. The multi-agent system developed here operates in two stages. In the first, it produces twelve predictions of the monthly numbers. In the second, it uses those predictions to deliver a final forecast. Acting as expert agents, genetic programming and neural networks produce the twelve fits and forecasts as well as the final forecast. According to the results obtained, the next peak is predicted to be 156 and is expected to occur in October 2011- with an average of 136 for that year.

Keywords: Computational techniques, discrete wavelet transformations, solar cycle prediction, sunspot numbers.

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609 Lack of BIM Training: Investigating Practical Solutions for the State of Kuwait

Authors: Noor M. Abdulfattah, Ahmed M. Khalafallah, Nabil A. Kartam

Abstract:

Despite the evident benefits of building information modeling (BIM) to the construction industry, it faces significant implementation challenges in the State of Kuwait. This study investigates the awareness of construction stakeholders of BIM implementation challenges, and identifies various solutions to overcome these challenges. Specifically, the main objectives of this study are to: (1) characterize the barriers that deter utilization of BIM, (2) examine the awareness of engineers, architects, and construction stakeholders of these barriers, and (3) identify practical solutions to facilitate BIM utilization. A questionnaire survey was designed to collect data on the aforementioned objectives from local companies and senior BIM experts. It was found that engineers are highly aware of BIM implementation barriers. In addition, it was concluded from the questionnaire that the biggest barrier is the lack of BIM training. Based on expert feedback, the study concluded with a number of recommendations on how to overcome the barriers of BIM utilization. This should prove useful to the construction industry stakeholders and can lead to significant changes to design and construction practices.

Keywords: Building information modeling, construction, challenges, information technology.

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608 Numerical Analysis of the Turbulent Flow around DTMB 4119 Marine Propeller

Authors: K. Boumediene, S. E. Belhenniche

Abstract:

This article presents a numerical analysis of a turbulent flow past DTMB 4119 marine propeller by the means of RANS approach; the propeller designed at David Taylor Model Basin in USA. The purpose of this study is to predict the hydrodynamic performance of the marine propeller, it aims also to compare the results obtained with the experiment carried out in open water tests; a periodical computational domain was created to reduce the unstructured mesh size generated. The standard kw turbulence model for the simulation is selected; the results were in a good agreement. Therefore, the errors were estimated respectively to 1.3% and 5.9% for KT and KQ.

Keywords: propeller flow, CFD simulation, hydrodynamic performance, RANS

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607 A Novel Dual-Purpose Image Watermarking Technique

Authors: Maha Sharkas, Dahlia R. ElShafie, Nadder Hamdy

Abstract:

Image watermarking has proven to be quite an efficient tool for the purpose of copyright protection and authentication over the last few years. In this paper, a novel image watermarking technique in the wavelet domain is suggested and tested. To achieve more security and robustness, the proposed techniques relies on using two nested watermarks that are embedded into the image to be watermarked. A primary watermark in form of a PN sequence is first embedded into an image (the secondary watermark) before being embedded into the host image. The technique is implemented using Daubechies mother wavelets where an arbitrary embedding factor α is introduced to improve the invisibility and robustness. The proposed technique has been applied on several gray scale images where a PSNR of about 60 dB was achieved.

Keywords: Image watermarking, Multimedia Security, Wavelets, Image Processing.

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606 Comprehensive Analysis of Data Mining Tools

Authors: S. Sarumathi, N. Shanthi

Abstract:

Due to the fast and flawless technological innovation there is a tremendous amount of data dumping all over the world in every domain such as Pattern Recognition, Machine Learning, Spatial Data Mining, Image Analysis, Fraudulent Analysis, World Wide Web etc., This issue turns to be more essential for developing several tools for data mining functionalities. The major aim of this paper is to analyze various tools which are used to build a resourceful analytical or descriptive model for handling large amount of information more efficiently and user friendly. In this survey the diverse tools are illustrated with their extensive technical paradigm, outstanding graphical interface and inbuilt multipath algorithms in which it is very useful for handling significant amount of data more indeed.

Keywords: Classification, Clustering, Data Mining, Machine learning, Visualization.

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605 Information System for Early Diabetic Retinopathy Diagnostics Based on Multiscale Texture Gradient Method

Authors: L. S. Godlevsky, N. V. Kresyun, V. P. Martsenyuk, K. S. Shakun, T. V. Tatarchuk, K. O. Prybolovets, L. F. Kalinichenko, M. Karpinski, T. Gancarczyk

Abstract:

Structures of eye bottom were extracted using multiscale texture gradient method and color characteristics of macular zone and vessels were verified in CIELAB scale. The difference of average values of L*, a* and b* coordinates of CIE (International Commision of Illumination) scale in patients with diabetes and healthy volunteers was compared. The average value of L* in diabetic patients exceeded such one in the group of practically healthy persons by 2.71 times (P < 0.05), while the value of a* index was reduced by 3.8 times when compared with control one (P < 0.05). b* index exceeded such one in the control group by 12.4 times (P < 0.05). The integrated index on color difference (ΔE) exceeded control value by 2.87 times (P < 0.05). More pronounced differences with ΔE were followed by a shorter period of MA appearance with a correlation level at -0.56 (P < 0.05). The specificity of diagnostics raised by 2.17 times (P < 0.05) and negative prognostic index exceeded such one determined with the expert method by 2.26 times (P < 0.05).

Keywords: Diabetic retinopathy, multiscale texture gradient, color spectrum analysis.

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604 A Study of Factors Influencing the Improvement of Technology Business Incubator's Effectiveness: An Explanatory Model

Authors: Alireza Ghasemizad

Abstract:

In Both developed and developing countries, governments play a basic role in making policies, programs and instruments which support the development of micro, small and medium enterprises. One of the mechanisms employed to nurture small firms for more than two decades is business incubation. One of the mechanisms employed to nurture small firms for more than two decades is technology business incubation. The main aim of this research was to establish influencing factors in Technology Business Incubator's effectiveness and their explanatory model. Therefore, among 56 Technology Business Incubators in Iran, 32 active incubators were selected and by stratified random sampling, 528 start-ups were chosen. The validity of research questionnaires was determines by expert consensus, item analysis and factor analysis; and their reliability calculated by Cronbach-s alpha. Data analysis was then made through SPSS and LISREL soft wares. Both organizational procedures and entrepreneurial behaviors were the meaningful mediators. Organizational procedures with (P < .01, β =0.45) was stronger mediator for the improvement of Technology Business Incubator's effectiveness comparing to entrepreneurial behavior with (P < .01, β =0.36).

Keywords: Technology, Incubators, Effectiveness, Explanatorymodel.

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603 The Effect of Directional Search Using Iterated Functional System for Matching Range and Domain Blocks

Authors: Shimal Das, Dibyendu Ghoshal

Abstract:

The effect of directional search using iterated functional system has been studied on four images taken from databases. The images are portioned successively towards smaller dimension. Presented method provides the faster rate of convergence with respect to processing time in the flat region, but the same has been found to be slower at the border of the images and edges. It has also been revealed that the PSNR is lower at the edges and border portions of the image, and it is found to be higher in the uniform gray region, under the same external illumination and external noise environment.

Keywords: Iterated functional system, fractal compression, structural similarity index measure, fractal block coding, affine transformations.

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602 Code-Aided Turbo Channel Estimation for OFDM Systems with NB-LDPC Codes

Authors: Ł. Januszkiewicz, G. Bacci, H. Gierszal, M. Luise

Abstract:

In this paper channel estimation techniques are considered as the support methods for OFDM transmission systems based on Non Binary LDPC (Low Density Parity Check) codes. Standard frequency domain pilot aided LS (Least Squares) and LMMSE (Linear Minimum Mean Square Error) estimators are investigated. Furthermore, an iterative algorithm is proposed as a solution exploiting the NB-LDPC channel decoder to improve the performance of the LMMSE estimator. Simulation results of signals transmitted through fading mobile channels are presented to compare the performance of the proposed channel estimators.

Keywords: LDPC codes, LMMSE, OFDM, turbo channelestimation.

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601 Objective Assessment of Psoriasis Lesion Thickness for PASI Scoring using 3D Digital Imaging

Authors: M.H. Ahmad Fadzil, Hurriyatul Fitriyah, Esa Prakasa, Hermawan Nugroho, S.H. Hussein, Azura Mohd. Affandi

Abstract:

Psoriasis is a chronic inflammatory skin condition which affects 2-3% of population around the world. Psoriasis Area and Severity Index (PASI) is a gold standard to assess psoriasis severity as well as the treatment efficacy. Although a gold standard, PASI is rarely used because it is tedious and complex. In practice, PASI score is determined subjectively by dermatologists, therefore inter and intra variations of assessment are possible to happen even among expert dermatologists. This research develops an algorithm to assess psoriasis lesion for PASI scoring objectively. Focus of this research is thickness assessment as one of PASI four parameters beside area, erythema and scaliness. Psoriasis lesion thickness is measured by averaging the total elevation from lesion base to lesion surface. Thickness values of 122 3D images taken from 39 patients are grouped into 4 PASI thickness score using K-means clustering. Validation on lesion base construction is performed using twelve body curvature models and show good result with coefficient of determinant (R2) is equal to 1.

Keywords: 3D digital imaging, base construction, PASI, psoriasis lesion thickness.

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600 Rating and Generating Sudoku Puzzles Based On Constraint Satisfaction Problems

Authors: Bahare Fatemi, Seyed Mehran Kazemi, Nazanin Mehrasa

Abstract:

Sudoku is a logic-based combinatorial puzzle game which people in different ages enjoy playing it. The challenging and addictive nature of this game has made it a ubiquitous game. Most magazines, newspapers, puzzle books, etc. publish lots of Sudoku puzzles every day. These puzzles often come in different levels of difficulty so that all people, from beginner to expert, can play the game and enjoy it. Generating puzzles with different levels of difficulty is a major concern of Sudoku designers. There are several works in the literature which propose ways of generating puzzles having a desirable level of difficulty. In this paper, we propose a method based on constraint satisfaction problems to evaluate the difficulty of the Sudoku puzzles. Then we propose a hill climbing method to generate puzzles with different levels of difficulty. Whereas other methods are usually capable of generating puzzles with only few number of difficulty levels, our method can be used to generate puzzles with arbitrary number of different difficulty levels. We test our method by generating puzzles with different levels of difficulty and having a group of 15 people solve all the puzzles and recording the time they spend for each puzzle.

Keywords: Constraint satisfaction problem, generating Sudoku puzzles, hill climbing.

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599 Statistical Analysis and Predictive Learning of Mechanical Parameters for TiO2 Filled GFRP Composite

Authors: S. Srinivasa Moorthy, K. Manonmani

Abstract:

The new, polymer composites consisting of e-glass fiber reinforcement with titanium oxide filler in the double bonded unsaturated polyester resin matrix were made. The glass fiber and titanium oxide reinforcement composites were made in three different fiber lengths (3cm, 5cm, and 7cm), filler content (2 wt%, 4 wt%, and 6 wt%) and fiber content (20 wt%, 40 wt%, and 60 wt%). 27 different compositions were fabricated and a sequence of experiments were carried out to determine tensile strength and impact strength. The vital influencing factors fiber length, fiber content and filler content were chosen as 3 factors in 3 levels of Taguchi’s L9 orthogonal array. The influences of parameters were determined for tensile strength and impact strength by Analysis of variance (ANOVA) and S/N ratio. Using Artificial Neural Network (ANN) an expert system was devised to predict the properties of hybrid reinforcement GFRP composites. The predict models were experimentally proved with the maximum coincidence.

Keywords: Analysis of variance (ANOVA), Artificial neural network (ANN), Polymer composites, Taguchi’s orthogonal array.

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598 Proprioceptive Neuromuscular Facilitation Exercises of Upper Extremities Assessment Using Microsoft Kinect Sensor and Color Marker in a Virtual Reality Environment

Authors: M. Owlia, M. H. Azarsa, M. Khabbazan, A. Mirbagheri

Abstract:

Proprioceptive neuromuscular facilitation exercises are a series of stretching techniques that are commonly used in rehabilitation and exercise therapy. Assessment of these exercises for true maneuvering requires extensive experience in this field and could not be down with patients themselves. In this paper, we developed software that uses Microsoft Kinect sensor, a spherical color marker, and real-time image processing methods to evaluate patient’s performance in generating true patterns of movements. The software also provides the patient with a visual feedback by showing his/her avatar in a Virtual Reality environment along with the correct path of moving hand, wrist and marker. Primary results during PNF exercise therapy of a patient in a room environment shows the ability of the system to identify any deviation of maneuvering path and direction of the hand from the one that has been performed by an expert physician.

Keywords: Image processing, Microsoft Kinect, proprioceptive neuromuscular facilitation, upper extremities assessment, virtual reality.

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597 Pure and Mixed Nash Equilibria Domain of a Discrete Game Model with Dichotomous Strategy Space

Authors: A. S. Mousa, F. Shoman

Abstract:

We present a discrete game theoretical model with homogeneous individuals who make simultaneous decisions. In this model the strategy space of all individuals is a discrete and dichotomous set which consists of two strategies. We fully characterize the coherent, split and mixed strategies that form Nash equilibria and we determine the corresponding Nash domains for all individuals. We find all strategic thresholds in which individuals can change their mind if small perturbations in the parameters of the model occurs.

Keywords: Coherent strategy, split strategy, pure strategy, mixed strategy, Nash Equilibrium, game theory.

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596 On Solving Single-Period Inventory Model under Hybrid Uncertainty

Authors: Madhukar Nagare, Pankaj Dutta

Abstract:

Inventory decisional environment of short life-cycle products is full of uncertainties arising from randomness and fuzziness of input parameters like customer demand requiring modeling under hybrid uncertainty. Prior inventory models incorporating fuzzy demand have unfortunately ignored stochastic variation of demand. This paper determines an unambiguous optimal order quantity from a set of n fuzzy observations in a newsvendor inventory setting in presence of fuzzy random variable demand capturing both fuzzy perception and randomness of customer demand. The stress of this paper is in providing solution procedure that attains optimality in two steps with demand information availability in linguistic phrases leading to fuzziness along with stochastic variation. The first step of solution procedure identifies and prefers one best fuzzy opinion out of all expert opinions and the second step determines optimal order quantity from the selected event that maximizes profit. The model and solution procedure is illustrated with a numerical example.

Keywords: Fuzzy expected value, Fuzzy random demand, Hybrid uncertainty, Optimal order quantity, Single-period inventory

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595 Several Aspects of the Conceptual Framework of Financial Reporting

Authors: Nadezhda Kvatashidze

Abstract:

The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: Conceptual Framework for financial reporting, Qualitative characteristics of financial information, Professional judgement, Cost constraints, Financial reporting.

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594 Generalized Stokes’ Problems for an Incompressible Couple Stress Fluid

Authors: M.Devakar, T.K.V.Iyengar

Abstract:

In this paper, we investigate the generalized Stokes’ problems for an incompressible couple stress fluid. Analytical solution of the governing equations is obtained in Laplace transform domain for each problem. A standard numerical inversion technique is used to invert the Laplace transform of the velocity in each case. The effect of various material parameters on velocity is discussed and the results are presented through graphs. It is observed that, the results are in tune with the observation of V.K.Stokes in connection with the variation of velocity in the flow between two parallel plates when the top one is moving with constant velocity and the bottom one is at rest.

Keywords: Couple stress fluid, Generalized Stokes’ problems, Laplace transform, Numerical inversion

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593 Studying the Influence of Logistics on Organizational Performance through a Supply Chain Strategy: Case Study in Goldiran Electronics Co.

Authors: Ali Hajiesmaeili, Mehdi Rahimi, Ehsan Jaberi, Amir Abbas Hosseini

Abstract:

The purpose of this study is investigating the influences of logistics performance on organizational performance including both marketing & financial aspects, and showing the financial impacts of selecting the right marketing and logistics priorities in line with their supply chain type, and also giving the practitioners an advance identification of their priorities and participation types of supply chain, and the best combination of their strategies and resources in this regard. We made use of the original model’s questionnaire to gather all expert’s data and also SPSS and AMOS Ver.22 to analyze the gathered data. CFA method was also used to test whether a relationship between observed variables and their underlying latent constructs exists. Supply chain strategy implementation leads to logistics performance improvement, and marketing performance will be affected as well. Logistics service providers should focus on enhancement of supply chain performance, since logistics performance has been considered as a basis of evaluation of supply chain management strategy. Consequently, performance of the organization will be enhanced. This case is the first research made in Iran that analyzes the relationship between Logistics & Organizational performance in Home Appliances and Home Entertainment companies.

Keywords: Logistics, organizational performance, supply chain, supply chain strategy.

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