Search results for: Legal Development Technological Protection Measure

Authors: Anamika Jain, A. S. Thoke, R. N. Patel

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This paper addresses the problems encountered by conventional distance relays when protecting double-circuit transmission lines. The problems arise principally as a result of the mutual coupling between the two circuits under different fault conditions; this mutual coupling is highly nonlinear in nature. An adaptive protection scheme is proposed for such lines based on application of artificial neural network (ANN). ANN has the ability to classify the nonlinear relationship between measured signals by identifying different patterns of the associated signals. One of the key points of the present work is that only current signals measured at local end have been used to detect and classify the faults in the double circuit transmission line with double end infeed. The adaptive protection scheme is tested under a specific fault type, but varying fault location, fault resistance, fault inception angle and with remote end infeed. An improved performance is experienced once the neural network is trained adequately, which performs precisely when faced with different system parameters and conditions. The entire test results clearly show that the fault is detected and classified within a quarter cycle; thus the proposed adaptive protection technique is well suited for double circuit transmission line fault detection & classification. Results of performance studies show that the proposed neural network-based module can improve the performance of conventional fault selection algorithms.

Keywords: Double circuit transmission line, Fault detection and classification, High impedance fault and Artificial Neural Network.

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Authors: V. Povilaitis, S. Lazauskas, Š. Antanaitis, S. Sakalauskien, J. Sakalauskait, G. Pšibišauskien, O. Auškalnien, S. Raudonius, P. Duchovskis

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World population growth drives food demand, promotes intensification of agriculture, development of new production technologies and varieties more suitable for regional nature conditions. Climate change can affect the length of growing period, biomass and carbon accumulation in winter wheat. The increasing mean air temperature resulting from climate change can reduce the length of growth period of cereals, and without adequate adjustments in growing technologies or varieties, can reduce biomass and carbon accumulation. Deeper understanding and effective measures for monitoring and management of cereal growth process are needed for adaptation to changing climate and technological conditions.

Keywords: carbon, climate change, modeling, winter wheat

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Authors: K. E. Oyetade, S. D. Eyono Obono

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One of the fundamental characteristics of Information and Communication Technology (ICT) has been the ever-changing nature of continuous release and models of ICTs with its impact on the academic, social, and psychological benefits of its introduction in schools. However, there seems to be a growing concern about its negative impact on students when introduced early in schools for teaching and learning. This study aims to design a model of child development factors affecting the early introduction of ICTs in schools in an attempt to improve the understanding of child development and introduction of ICTs in schools. The proposed model is based on a sound theoretical framework. It was designed following a literature review of child development theories and child development factors. The child development theoretical framework that fitted to the best of all child development factors was then chosen as the basis for the proposed model. This study hence found that the Jean Piaget cognitive developmental theory is the most adequate theoretical frameworks for modeling child development factors for ICT introduction in schools.

Keywords: Child development factors, child development theories, ICTs, theory.

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Authors: Snezhana P. Kostova, Krassi V. Rumchev, Todor Vlaev, Silviya B. Popova

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Air pollution is still considered as one of the major environmental and health issues. There is enough research evidence to show a strong relationship between exposure to air contaminants and respiratory illnesses among children and adults. In this paper we used the Copula approach to study a potential relationship between selected air pollutants (PM10 and NO2) and hospital admissions for respiratory diseases. Kendall-s tau and Spearman-s rho rank correlation coefficients are calculated and used in Copula method. This paper demonstrates that copulas can be used to provide additional information as a measure of an association when compared to the standard correlation coefficients. The results find a significant correlation between the selected air pollutants and hospital admissions for most of the selected respiratory illnesses.

Keywords: Air pollution, Copula, Respiratory Health.

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Authors: Mahmood Doroodchi, Babak K. Farahani, Mahmoud Moravej

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A fast and efficient model of application development called user interface oriented application development (UIOAD) is proposed. This approach introduces a convenient way for users to develop a platform independent client-server application.

Keywords: Software Development, XML, XForms, XUL, eForm, User Interface.

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Authors: K. N. Dinesh Babu, G. R. Manjunatha, R. Ramaprabha, V. Rajini, M. V. Gopalan

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In this paper, monitoring and control of tap changer mechanism of a transformer implementation in an Intelligent Electronic Device (IED) is discussed. It has been a custom for decades to provide a separate panel for on load tap changer control for monitoring the tap position. However, this facility cannot either record or transfer the information to remote control centers. As there is a technology shift towards the smart grid protection and control standards, the need for implementing remote control and monitoring has necessitated the implementation of this feature in numerical relays. This paper deals with the programming, settings and logic implementation which is applicable to both IEC 61850 compatible and non-compatible IEDs thereby eliminating the need for separate tap changer control equipment. The monitoring mechanism has been implemented in a 28MVA, 110 /6.9kV transformer with 16 tap position with GE make T60 IED at Ultratech cement limited Gulbarga, Karnataka and is in successful service.

Keywords: Transformer protection, tap changer control, tap position monitoring, on load tap changer, intelligent electronic device (IED).

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Authors: Sadia Idrees, Gianpaolo Vignali, Simeon Gill

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The study aims to establish the virtual size and fit technology features to enhance fashion online retailing platforms, utilising digital human measurements to provide customised style and function to consumers. A few firms in the UK have launched advanced interactive fashion shopping domains for personalised shopping globally, aided by the latest internet technology. Virtual size and fit interfaces have a great potential to provide a personalised better-fitted garment to promote mass customisation globally. Made-to-measure clothing, consuming unstitched fabric is a common practice offered by fashion brands in Pakistan. This product is regarded as economical and sustainable to be utilised by consumers in Pakistan. Although the manual sizing system is practiced to sell garments online, virtual size and fit visualisation and recommendation technologies are uncommon in Pakistani fashion interfaces. A comparative assessment of Pakistani fashion brand websites and UK technology-driven fashion interfaces was conducted to highlight the vast potential of the virtual size and fit technology. The results indicated that web 2.0 technology adopted by Pakistani apparel brands has limited features, whereas companies practicing web 3.0 technology provide interactive online real-store shopping experience leading to enhanced customer satisfaction and globalisation of brands.

Keywords: E-commerce, mass customization, virtual size and fit, web 3.0 technology.

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Authors: Eglė Bilevičiūtė, Vidmantas Egidijus Kurapka, Snieguolė Matulienė, Sigutė Stankevičiūtė

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The Council of European Union (EU Council) has stressed on several occasions the need for a concerted, comprehensive and effective solution to delinquency problems in EU communities. In the context of establishing a European Forensic Science Area and the development of forensic science infrastructure in Europe, EU Council believes that forensic science can significantly contribute to the efficiency of law enforcement, crime prevention and combating crimes. Lithuanian scientists have consolidated to implement a project named “Conception of the vision for European Forensic Science 2020 implementation in Lithuania” (the project is funded for the period of 1 March 2014 - 31 December 2016) with the objective to create a conception of implementation of the vision for European Forensic Science 2020 in Lithuania by 1) evaluating the current status of Lithuania’s forensic system and opportunities for its improvement; 2) analysing achievements and knowledge in investigation of crimes listed in conclusions of EU Council on the vision for European Forensic Science 2020 including creation of a European Forensic Science Area and the development of forensic science infrastructure in Europe: trafficking in human beings, organised crime and terrorism; 3) analysing conceptions of criminalistics, which differ in different EU member states due to the variety of forensic schools, and finding means for their harmonization. Apart from the conception of implementation of the vision for European Forensic Science 2020 in Lithuania, the Project is expected to suggest provisions that will be relevant to other EU countries as well. Consequently, the presented conception of implementation of vision for European Forensic Science 2020 in Lithuania could initiate a project for a common vision of European Forensic Science and contribute to the development of the EU as an area of freedom, security and justice. The article presents main ideas of the project of the conception of the vision for European Forensic Science 2020 of EU Council and analyses its legal background, as well as prospects of and challenges for its implementation in Lithuania and the EU.

Keywords: EUROVIFOR, standardization, Vision for European Forensic Science 2020.

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Authors: M. Salman, B. Budiardjo, K. Ramli

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Nowadays wireless technology plays an important role in public and personal communication. However, the growth of wireless networking has confused the traditional boundaries between trusted and untrusted networks. Wireless networks are subject to a variety of threats and attacks at present. An attacker has the ability to listen to all network traffic which becoming a potential intrusion. Intrusion of any kind may lead to a chaotic condition. In addition, improperly configured access points also contribute the risk to wireless network. To overcome this issue, a security solution that includes an intrusion detection and prevention system need to be implemented. In this paper, first the security drawbacks of wireless network will be analyzed then investigate the characteristics and also the limitations on current wireless intrusion detection and prevention system. Finally, the requirement of next wireless intrusion prevention system will be identified including some key issues which should be focused on in the future to overcomes those limitations.

Keywords: intrusion detection, intrusion prevention, wireless networks, proactive protection

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Authors: Kwok Tak Kit

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In view of the global population is increasing; it is the prime concern of government and community to diversify the dense population to regional area and maintain a healthy and sustained economic growth. This paper is to outline the interaction of different attributes which critically affect regional development, infrastructure and tourism. This research not only focused on the relation and interaction of regional development and associated infrastructure but also provides a holistic study and review of the ecosystem of regional development, infrastructure and tourism development. In this study, we will review the three aspects development and their interaction in different cities in Asia. The finding will demonstrate how those factors affect the ecosystem and sustainability and provide some insight and material for further review and discussion.

Keywords: Regional development, infrastructure, sustainability, tourism.

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Authors: S. Mohan Kumar, Rajashekar Patil, Tanuja Ajit Desphande

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It is necessary to incorporate technological advances achieved in the field of engineering into dentistry in order to enhance the process of diagnosis, treatment planning and enable the doctors to render better treatment to their patients. To achieve this ultimate goal long distance collaborations are often necessary. This paper discusses the various collaborative tools and their applications to solve a few burning problems confronted by the dentists. Customization is often the solution to most of the problems. But rapid designing, development and cost effective manufacturing is a difficult task to achieve. This problem can be solved using the technique of digital manufacturing. Cases from 6 major branches of dentistry have been discussed and possible solutions with the help of state of art technology using rapid digital manufacturing have been proposed in the present paper. The paper also entails the usage of existing tools in collaborative and digital manufacturing area.

Keywords: Customisation, collaborative tools, dentistry, digital manufacturing.

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Authors: Rajkumar Samanta, Abhishek Pal

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The demand of high quality services has fueled dimensional research and development in wireless communications and networking. As a result, different wireless technologies like Wireless LAN, CDMA, GSM, UMTS, MANET, Bluetooth and satellite networks etc. have emerged in the last two decades. Future networks capable of carrying multimedia traffic need IP convergence, portability, seamless roaming and scalability among the existing networking technologies without changing the core part of the existing communications networks. To fulfill these goals, the present networking systems are required to work in cooperation to ensure technological independence, seamless roaming, high security and authentication, guaranteed Quality of Services (QoS). In this paper, a conceptual framework for a cooperative network (CN) is proposed for integration of heterogeneous existing networks to meet out the requirements of the next generation wireless networks.

Keywords: Cooperative Network, Wireless Network, Integration.

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Authors: I. Djefour, M. Saidi, I. Tlemsani, S. Toubal

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Lignin is a molecule derived from wood and also generated as waste from the paper industry. With a view to its valorization and protection of the environment, we are interested in its use as a superplasticizer-type adjuvant in mortars and concretes to improve their mechanical strengths. The additives of the concrete have a very strong influence on the properties of the fresh and / or hardened concrete. This study examines the development and use of industrial waste and lignin extracted from a renewable natural source (wood) in cementitious materials. The use of these resources is known at present as a definite resurgence of interest in the development of building materials. Physicomechanical characteristics of mortars are determined by optimization quantity of the natural superplasticizer. The results show that the mechanical strengths of mortars based on natural adjuvant have improved by 20% (64 MPa) for a W/C ratio = 0.4, and the amount of natural adjuvant of dry extract needed is 40 times smaller than commercial adjuvant. This study has a scientific impact (improving the performance of the mortar with an increase in compactness and reduction of the quantity of water), ecological use of the lignin waste generated by the paper industry) and economic reduction of the cost price necessary to elaboration of self-compacting mortars and concretes).

Keywords: Biopolymer, lignin, industrial waste, mechanical resistances, self-compacting mortars.

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Authors: Manouchehre Ansari, Mahmoud Dehghan Nayeri, Reza Yousefi Zenouz

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In order to develop any strategy, it is essential to first identify opportunities, threats, weak and strong points. Assessment of technology level provides the possibility of concentrating on weak and strong points. The results of technology assessment have a direct effect on decision making process in the field of technology transfer or expansion of internal research capabilities so it has a critical role in technology management. This paper presents a conceptual model to analyze the technology capability of a company as a whole and in four main aspects of technology. This model was tested on 10 automotive parts manufacturers in IRAN. Using this model, capability level of manufacturers was investigated in four fields of managing aspects, hard aspects, human aspects, and information and knowledge aspects. Results show that these firms concentrate on hard aspect of technology while others aspects are poor and need to be supported more. So this industry should develop other aspects of technology as well as hard aspect to have effective and efficient use of its technology. These paper findings are useful for the technology planning and management in automotive part manufactures in IRAN and other Industries which are technology followers and transport their needed technologies.

Keywords: Technology, Technological evaluation, TechnologyMaturity

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Authors: Sonia Rebai, Mohamed Naceur Azaiez, Dhafer Saidane

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In this study, we develop a performance evaluation model based on a multi-attribute utility approach aiming at reaching the sustainable banking (SB) status. This model is built accounting for various banks’ stakeholders in a win-win paradigm. In addition, it offers the opportunity for adopting a global measure of performance as an indication of a bank’s sustainability degree. This measure is referred to as banking sustainability performance index (BSPI). This index may constitute a basis for ranking banks. Moreover, it may constitute a bridge between the assessment types of financial and extra-financial rating agencies. A real application is performed on three French banks.

Keywords: Multi-attribute utility theory, Performance, Sustainable banking.

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Authors: Caje F. Pinto, Jivan S. Parab, Gourish M. Naik

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This paper is about the development of non-invasive heart rate and oxygen saturation in human blood using Altera NIOS II soft-core processor system. In today's world, monitoring oxygen saturation and heart rate is very important in hospitals to keep track of low oxygen levels in blood. We have designed an Embedded System On Peripheral Chip (SOPC) reconfigurable system by interfacing two LED’s of different wavelengths (660 nm/940 nm) with a single photo-detector to measure the absorptions of hemoglobin species at different wavelengths. The implementation of the interface with Finger Probe and Liquid Crystal Display (LCD) was carried out using NIOS II soft-core system running on Altera NANO DE0 board having target as Cyclone IVE. This designed system is used to monitor oxygen saturation in blood and heart rate for different test subjects. The designed NIOS II processor based non-invasive heart rate and oxygen saturation was verified with another Operon Pulse oximeter for 50 measurements on 10 different subjects. It was found that the readings taken were very close to the Operon Pulse oximeter.

Keywords: Heart rate, NIOS II, Oxygen Saturation, photoplethysmography, soft-core, SOPC.

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Authors: Asish O. Mathew, Lewlyn L. R. Rodrigues

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The organizations in the knowledge economy era have recognized the importance of building knowledge assets for sustainable growth and development. In comparison to other industries, Information Technology (IT) enterprises, holds an edge in developing an effective Knowledge Management (KM) programmethanks to their in-house technological abilities. This paper tries to study the various knowledge based incentive programmes and its effect on Knowledge Sharing and Learning in the context of the Indian IT sector. A conceptual model is developed linking KM Incentives, Knowledge Sharing and Learning. A questionnaire study is conducted to collect primary data from the knowledge workers of the IT organizations located in India. The data was analysed using Structural Equation Modeling using Partial Least Square method. The results show a strong influence of knowledge management incentives on knowledge sharing and an indirect influence on learning.

Keywords: Knowledge Management, Knowledge Management Incentives, Knowledge Sharing, Learning.

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Authors: Malek Makki

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The main purpose of this research study is to assist non-profit organizations (NPOs) to better segment a group of least developing countries and to optimally target the most needier areas, so that the provided aids make positive and lasting differences. We applied international marketing and strategy approaches to segment a sub-group of candidates among a group of 151 countries identified by the UN-G77 list, and furthermore, we point out the areas of priorities. We use reliable and well known criteria on the basis of economics, geography, demography and behavioral. These criteria can be objectively estimated and updated so that a follow-up can be performed to measure the outcomes of any program. We selected 12 socio-economic criteria that complement each other: GDP per capita, GDP growth, industry value added, export per capita, fragile state index, corruption perceived index, environment protection index, ease of doing business index, global competitiveness index, Internet use, public spending on education, and employment rate. A weight was attributed to each variable to highlight the relative importance of each criterion within the country. Care was taken to collect the most recent available data from trusted well-known international organizations (IMF, WB, WEF, and WTO). Construct of equivalence was carried out to compare the same variables across countries. The combination of all these weighted estimated criteria provides us with a global index that represents the level of development per country. An absolute index that combines wars and risks was introduced to exclude or include a country on the basis of conflicts and a collapsing state. The final step applied to the included countries consists of a benchmarking method to select the segment of countries and the percentile of each criterion. The results of this study allowed us to exclude 16 countries for risks and security. We also excluded four countries because they lack reliable and complete data. The other countries were classified per percentile thru their global index, and we identified the needier and the areas where aids are highly required to help any NPO to prioritize the area of implementation. This new concept is based on defined, actionable, accessible and accurate variables by which NPO can implement their program and it can be extended to profit companies to perform their corporate social responsibility acts.

Keywords: Developing countries, International marketing, non-profit organization, segmentation.

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Authors: Geun-Mo Kim, Young-Jae Ryoo

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In this paper, an automatic guided mobile robot using a new magnetic position meter is described. In order to measure the lateral position of a mobile robot, a new magnetic position meter is developed. The magnetic position meter can detect the position of a magnetic wire on the center of road. A mobile robot in designed with a sensing system, a steering system and a driving system. The designed mobile robot is tested to verify the performance of automatic guidance.

Keywords: Autonomous vehicle, magnetic position meter, steering, magnet.

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Authors: Hyun-Young Kim, Chung-Kwang Lee, Han-Hee Cho, Sang-Woon Cho, Yong-Seo Koo

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In this paper, we proposed a novel SCR (Silicon Controlled Rectifier) - based ESD (Electrostatic Discharge) protection device for I/O and power clamp. The proposed device has a higher holding voltage characteristic than conventional SCR. These characteristics enable to have latch-up immunity under normal operating conditions as well as superior full chip ESD protection. The proposed device was analyzed to figure out electrical characteristics and tolerance robustness in term of individual design parameters (D1, D2, D3). They are investigated by using the Synopsys TCAD simulator. As a result of simulation, holding voltage increased with different design parameters. The holding voltage of the proposed device changes from 3.3V to 7.9V. Also, N-Stack structure ESD device with the high holding voltage is proposed. In the simulation results, 2-stack has holding voltage of 6.8V and 3-stack has holding voltage of 10.5V. The simulation results show that holding voltage of stacking structure can be larger than the operation voltage of high-voltage application.

Keywords: ESD, SCR, holding voltage, stack, power clamp.

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Authors: Khaled E. A. Negm

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In the current research, we present an operation framework and protection mechanism to facilitate secure environment to protect mobile agents against tampering. The system depends on the presence of an authentication authority. The advantage of the proposed system is that security measures is an integral part of the design, thus common security retrofitting problems do not arise. This is due to the presence of AlGamal encryption mechanism to protect its confidential content and any collected data by the agent from the visited host . So that eavesdropping on information from the agent is no longer possible to reveal any confidential information. Also the inherent security constraints within the framework allow the system to operate as an intrusion detection system for any mobile agent environment. The mechanism is tested for most of the well known severe attacks against agents and networked systems. The scheme proved a promising performance that makes it very much recommended for the types of transactions that needs highly secure environments, e. g., business to business.

Keywords: Mobile agent security, mobile accesses, agent encryption.

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Authors: Chyi Jaw

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Prior literature on innovation diffusion or acceptance has almost exclusively concentrated on consumers’ positive attitudes and behaviors for new products/services. Consumers’ negative attitudes or behaviors to innovations have received relatively little marketing attention, but it happens frequently in practice. This study discusses consumer psychological factors when they try to learn or use new technologies. According to recent research, technological innovation acceptance has been considered as a dynamic or mediated process. This research argues that consumers can experience inertia and emotions in the initial use of new technologies. However, given such consumer psychology, the argument can be made as to whether the inclusion of consumer inertia (routine seeking and cognitive rigidity) and emotions increases the predictive power of new technology acceptance model. As data from the empirical study find, the process is potentially consumer emotion changing (independent of performance benefits) because of technology complexity and consumer inertia, and impact innovative technology use significantly. Finally, the study presents the superior predictability of the hypothesized model, which let managers can better predict and influence the successful diffusion of complex technological innovations.

Keywords: Cognitive rigidity, consumer emotions, new technology acceptance, routine seeking, technology complexity.

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Authors: A. Kourou, S. Kyriakopoulos, N. Anyfanti

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A lot of children under the age of five spend their daytime hours away from their home, in a kindergarten. Caring for children is a serious subject, and their safety in case of earthquake is the first priority. Being aware of earthquakes helps to prioritize the needs and take the appropriate actions to limit the effects. Earthquakes occurring anywhere at any time require emergency planning. Earthquake planning is a cooperative effort and childcare providers have unique roles and responsibilities. Greece has high seismicity and Ionian Islands Region has the highest seismic activity of the country. Earthquake Planning and Protection Organization (EPPO) is a national organization in Greece. The mission of EPPO is the seismic risk reduction by designing an earthquake management program of mitigation and preparedness. Among other actions EPPO has analyzed the needs and requirements of kindergartens on earthquake protection issues and has designed specific activities to familiarize the day care centers staff being prepared for earthquakes.  This research presents the results of a survey that detects the level of earthquake preparedness of kindergartens in all over the country and Ionian Islands too. A closed-form questionnaire of 20 main questions was developed for the survey in order to detect the aspects of participants concerning the earthquake preparedness actions at individual, family and day care environment level. 2668 questionnaires were gathered from March 2014 to May 2019, and analyzed by EPPO’s Department of Education. Moreover, this paper presents the EPPO’s educational activities targeted to the Ionian Islands Region that implemented in the framework of “Telemachus” Project. To provide safe environment for children to learn, and staff to work is the foremost goal of any State, community and kindergarten. This project is funded under the Priority Axis “Environmental Protection and Sustainable Development” of Operational Plan “Ionian Islands 2014-2020”. It is increasingly accepted that emergency preparedness should be thought of as an ongoing process rather than a one-time activity. Creating an earthquake safe daycare environment that facilitates learning is a challenging task. Training, drills, and update of emergency plan should take place throughout the year at kindergartens to identify any gaps and to ensure the emergency procedures. EPPO will continue to work closely with regional and local authorities to actively address the needs of children and kindergartens before, during and after earthquakes.

Keywords: Child care centers, education on earthquake issues, emergency planning, Ionian Islands Region of Greece, kindergartens, preparedness.

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Authors: Robert M. Russo

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This paper analyzes the linkage between migration, economic globalization and terrorism concerns. On a broad level, I analyze Canadian economic and political considerations, searching for causal relationships between political and economic actors on the one hand, and Canadian immigration law on the other. Specifically, the paper argues that there are contradictory impulses affecting state sovereignty. These impulses are are currently being played out in the field of Canadian immigration law through several proposed changes to Canada-s Immigration and Refugee Protection Act (IRPA). These changes reflect an ideological conception of sovereignty that is intrinsically connected with decision-making capacity centered on an individual. This conception of sovereign decision-making views Parliamentary debate and bureaucratic inefficiencies as both equally responsible for delaying essential decisions relating to the protection of state sovereignty, economic benefits and immigration control This paper discusses these concepts in relation to Canadian immigration policy under Canadian governments over the past twenty five years.

Keywords: Globalization, immigration law, security, anti-terrorism.

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Authors: I. Abuiziah, A. Oulhaj, K. Sebari, D. Ouazar, A. A. Saber

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In water pipeline systems, the flow control is an integrated part of the operation, for instance, opening and closing the valves, starting and stopping the pumps, when these operations very quickly performed, they shall cause the hydraulic transient phenomena, which may cause pump and, valve failures and catastrophic pipe ruptures. Fluid transient analysis is one of the more challenging and complicated flow problems in the design and the operation of water pipeline systems. Transient control has become an essential requirement for ensuring safe operation of water pipeline systems. An accurate analysis and suitable protection devices should be used to protect water pipeline systems. The fourth-order Runge-Kutta method has been used to solve the dynamic and continuity equations in the rigid column method, while the characteristics method used to solve these equations in the full elastic methods. This paper presents the problem of modeling and simulating of transient phenomena in conveying pipeline systems based on the rigid column and full elastic methods. Also, it provides the influence of using the protection devices to protect the pipeline systems from damaging due to the gain pressure which occur in the transient state. The results obtained provide that the model is an efficient tool for flow transient analysis and provide approximately identical results by using these two methods. Moreover; using the closed surge tank reduces the unfavorable effects of transients.

Keywords: Flow transient, Pipeline, Air chamber, Numerical model, Protection devices, Elastic method, Rigid column method.

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Authors: Pushkar Tripathi, Abhishek Sharma, G. N. Pillai, Indira Gupta

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This paper presents a new approach for the protection of Thyristor-Controlled Series Compensator (TCSC) line using Support Vector Machine (SVM). One SVM is trained for fault classification and another for section identification. This method use three phase current measurement that results in better speed and accuracy than other SVM based methods which used single phase current measurement. This makes it suitable for real-time protection. The method was tested on 10,000 data instances with a very wide variation in system conditions such as compensation level, source impedance, location of fault, fault inception angle, load angle at source bus and fault resistance. The proposed method requires only local current measurement.

Keywords: Fault Classification, Section Identification, Feature Selection, Support Vector Machine (SVM), Thyristor-Controlled Series Compensator (TCSC)

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Authors: T. Miková

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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).

The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: Accounting Standards, Earnings Management, International Financial Reporting Standards, Loss Avoidance, Reporting Quality.

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Authors: Wen-Hong Liu, Hao-Tang Jhan, Kun-Lung Lin, Meng-Tsung Lee

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Weather disaster events were frequent and caused loss of lives and property in Taiwan recently. Excessive concentration of population and lacking of integrated planning led to Taiwanese coastal zone face the impacts of climate change directly. Comparing to many countries which have already set up legislation, competent authorities and national adaptation strategies, the ability of coastal management adapting to climate change is still insufficient in Taiwan. Therefore, it is necessary to establish a complete institutional arrangement for coastal management due to climate change in order to protect environment and sustain socio-economic development. This paper firstly reviews the impact of climate change on Taiwanese coastal zone. Secondly, development of Taiwanese institutional arrangement of coastal management is introduced. Followed is the analysis of four dimensions of legal basis, competent authority, scientific and financial support and international cooperations of institutional arrangement. The results show that Taiwanese government shall: 1) integrate climate change issue into Coastal Act, Wetland Act and territorial planning Act and pass them; 2) establish the high level competent authority for coastal management; 3) set up the climate change disaster coordinate platform; 4) link scientific information and decision markers; 5) establish the climate change adjustment fund; 6) participate in international climate change organizations and meetings actively; 7) cooperate with near countries to exchange experiences.

Keywords: Climate Change, Coastal Zone Management, Institution Arrangement, Adaptation.

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Authors: A. Strateičuks, V. Kaže, R. Škapars

Abstract:

State tax revenues in most countries started to decrease during the recession. Government of Latvia decided to compensate the decline by increasing rates of several taxes including excise tax on strong alcohol. The total increase in 2009 constituted 42% and the rate increased from 896€ to 1 266€ for 100l of absolute alcohol. Since then this has had a negative impact on consumption volumes and the split between legal and illegal market. The legal alcohol sales decreased by almost 50% (by volume), consequentially having negative effect on the State revenues from VAT and excise tax. Estimated results for 2010 are indicating 54 million € decrease in VAT, excise tax and other taxes versus 2008 (excise tax -19 million €, VAT -30 million €, other taxes -5 million €). The paper aims to analyze impact of the increase in excise tax on consumption patterns, State revenues and competitiveness of the local companies to draw up proposals for the state authorities regarding more effective tax policies. The analysis reveals a relationship between excise tax rate, illegal alcohol market and State revenues. The results can be used to improve excise tax system and effectiveness in Latvia.

Keywords: State revenues, alcohol market, excise tax, competitiveness, consumption.

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Authors: Yuichiro Kanzaki, Akito Monden, Masahide Nakamura, Ken-ichi Matsumoto

Abstract:

This paper proposes an easy-to-use instruction hiding method to protect software from malicious reverse engineering attacks. Given a source program (original) to be protected, the proposed method (1) takes its modified version (fake) as an input, (2) differences in assembly code instructions between original and fake are analyzed, and, (3) self-modification routines are introduced so that fake instructions become correct (i.e., original instructions) before they are executed and that they go back to fake ones after they are executed. The proposed method can add a certain amount of security to a program since the fake instructions in the resultant program confuse attackers and it requires significant effort to discover and remove all the fake instructions and self-modification routines. Also, this method is easy to use (with little effort) because all a user (who uses the proposed method) has to do is to prepare a fake source code by modifying the original source code.

Keywords: Copyright protection, program encryption, program obfuscation, self-modification, software protection.

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