Search results for: unbalanced system.
2058 Islamic Banking: An Ultimate Source of Financial Inclusion
Authors: Tasawar Nawaz
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Promotion of socioeconomic justice through redistribution of wealth is one of the most salient features of Islamic economic system. Islamic financial institutions known as Islamic banks are used to implement this in practice under the guidelines of Islamic Shariah law. Islamic banking systems strive to promote and achieve financial inclusion among the society by offering interest-free banking and risk-sharing financing solutions. Shariah-compliant micro finance is one of the most popular financial instruments used by Islamic banks to enhance access to finance. Benevolent loan (or Qard-al-Hassanah) is one of the popular financial tools used by the Islamic banks to promote financial inclusion. This aspect of Islamic banking is empirically examined in this paper with specific reference to firm’s resources, largely defined here as intellectual capital. The paper finds that Islamic banks promote financial inclusion by exploiting available resources especially, the human intellectual capital.
Keywords: Financial inclusion, intellectual capital, Qard-al-Hassanah, Islamic banking.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13792057 Identification of Reusable Software Modules in Function Oriented Software Systems using Neural Network Based Technique
Authors: Sonia Manhas, Parvinder S. Sandhu, Vinay Chopra, Nirvair Neeru
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The cost of developing the software from scratch can be saved by identifying and extracting the reusable components from already developed and existing software systems or legacy systems [6]. But the issue of how to identify reusable components from existing systems has remained relatively unexplored. We have used metric based approach for characterizing a software module. In this present work, the metrics McCabe-s Cyclometric Complexity Measure for Complexity measurement, Regularity Metric, Halstead Software Science Indicator for Volume indication, Reuse Frequency metric and Coupling Metric values of the software component are used as input attributes to the different types of Neural Network system and reusability of the software component is calculated. The results are recorded in terms of Accuracy, Mean Absolute Error (MAE) and Root Mean Squared Error (RMSE).Keywords: Software reusability, Neural Networks, MAE, RMSE, Accuracy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18672056 Potential Role of Halophytic Macrophytes in Saline Effluent Treatment
Authors: R. Hegedűs, É. Kerepeczki, D. Gál, F. Pekár, M. Oncsik Bíróné, Gy. Lakatos
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The growth of the aquaculture industry has been associated with negative environmental impacts through the discharge of raw effluents into the adjacent receiving water bodies. Macrophytes from natural saline lakes, which have adaptability to the high salinity, can be suitable for saline effluent treatment. Eight emergent species from natural saline area were planted in an experimental gravel bed hydroponic mesocosm (GBH) which was treated with effluent water from an intensive fish farm using geothermal water. In order to examine the applicability of the halophytes in treatment processes, we tested the relative efficacy of total nitrogen (TN), total phosphorus (TP), potassium (K), sodium (Na), magnesium (Mg) and calcium (Ca) removal for the saline wastewater treatment. Four of the eight species, which were Phragmites australis, Typha angustifolia, Glyceria maxima, Scirpus lacustris spp. tabernaemontani could survive and contribute the experimental treatment.Keywords: Gravel bed hydroponic system, halophytes, intensive fish farm, salt removal
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21492055 Disinfestation of Wheat Using Liquid Nitrogen Aeration
Authors: Haiyan. Li, Jitendra. Paliwal, Digvir S. Jayas, Noel D. G. White
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A study was undertaken to investigate the effect of liquid nitrogen aeration on mortalities of adult Cryptolestes furrugineus, rusty grain beetles, in a prototype cardboard grain bin equipped with an aeration system. The grain bin was filled with Hard Red Spring wheat and liquid nitrogen was introduced from the bottom of the bin. The survival of both cold acclimated and unacclimated C. furrugineus was tested. The study reveals that cold acclimated insects had higher survival than unacclimated insects under similar cooling conditions. In most cases, mortalities of as high as 100% were achieved at the bottom 100 cm of the grain bin for unacclimated insects for most of the trials. Insect survival increased as the distance from the bottom of the grain bin increased. There was no adverse effect of liquid nitrogen aeration on wheat germination.Keywords: Cold acclimated, liquid nitrogen aeration, mortalities, rusty grain beetles.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15202054 High Speed Bitwise Search for Digital Forensic System
Authors: Hyungkeun Jee, Jooyoung Lee, Dowon Hong
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The most common forensic activity is searching a hard disk for string of data. Nowadays, investigators and analysts are increasingly experiencing large, even terabyte sized data sets when conducting digital investigations. Therefore consecutive searching can take weeks to complete successfully. There are two primary search methods: index-based search and bitwise search. Index-based searching is very fast after the initial indexing but initial indexing takes a long time. In this paper, we discuss a high speed bitwise search model for large-scale digital forensic investigations. We used pattern matching board, which is generally used for network security, to search for string and complex regular expressions. Our results indicate that in many cases, the use of pattern matching board can substantially increase the performance of digital forensic search tools.Keywords: Digital forensics, search, regular expression.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18052053 Neural Network Optimal Power Flow(NN-OPF) based on IPSO with Developed Load Cluster Method
Authors: Mat Syai'in, Adi Soeprijanto
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An Optimal Power Flow based on Improved Particle Swarm Optimization (OPF-IPSO) with Generator Capability Curve Constraint is used by NN-OPF as a reference to get pattern of generator scheduling. There are three stages in Designing NN-OPF. The first stage is design of OPF-IPSO with generator capability curve constraint. The second stage is clustering load to specific range and calculating its index. The third stage is training NN-OPF using constructive back propagation method. In training process total load and load index used as input, and pattern of generator scheduling used as output. Data used in this paper is power system of Java-Bali. Software used in this simulation is MATLAB.Keywords: Optimal Power Flow, Generator Capability Curve, Improved Particle Swarm Optimization, Neural Network
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19502052 Exact Solution of the Ising Model on the 15 X 15 Square Lattice with Free Boundary Conditions
Authors: Seung-Yeon Kim
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The square-lattice Ising model is the simplest system showing phase transitions (the transition between the paramagnetic phase and the ferromagnetic phase and the transition between the paramagnetic phase and the antiferromagnetic phase) and critical phenomena at finite temperatures. The exact solution of the squarelattice Ising model with free boundary conditions is not known for systems of arbitrary size. For the first time, the exact solution of the Ising model on the square lattice with free boundary conditions is obtained after classifying all ) spin configurations with the microcanonical transfer matrix. Also, the phase transitions and critical phenomena of the square-lattice Ising model are discussed using the exact solution on the square lattice with free boundary conditions.Keywords: Phase transition, Ising magnet, Square lattice, Freeboundary conditions, Exact solution.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18422051 Analysis of a Population of Diabetic Patients Databases with Classifiers
Authors: Murat Koklu, Yavuz Unal
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Data mining can be called as a technique to extract information from data. It is the process of obtaining hidden information and then turning it into qualified knowledge by statistical and artificial intelligence technique. One of its application areas is medical area to form decision support systems for diagnosis just by inventing meaningful information from given medical data. In this study a decision support system for diagnosis of illness that make use of data mining and three different artificial intelligence classifier algorithms namely Multilayer Perceptron, Naive Bayes Classifier and J.48. Pima Indian dataset of UCI Machine Learning Repository was used. This dataset includes urinary and blood test results of 768 patients. These test results consist of 8 different feature vectors. Obtained classifying results were compared with the previous studies. The suggestions for future studies were presented.
Keywords: Artificial Intelligence, Classifiers, Data Mining, Diabetic Patients.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 54302050 Improvement of Load Carrying Capacity of an RCC T-Beam Bridge Longitudinal Girder by Replacing Steel Bars with SMA Bars
Authors: N. K. Paul, S. Saha
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An innovative three dimensional finite element model has beed developed and tested under two point loading system to examine the structural behavior of the longitudinal reinforced concrete Tee-beam bridge girder, reinforcing with steel and shape memory alloy bars respectively. 25% of steel bars are replaced with superelastic Shape Memory Alloy bars in this study. Finite element analysis is performed using ANSYS 11.0 program. Experimentally a model of steel reinforced girder has been casted and its load deflection responses are checked with ANSYS analysis. A comparison of load carrying capacity for the model between steel RC girder and the girder combined reinforcement with SMA and steel are also performed.
Keywords: Shape memory alloy, bridge girder, ANSYS, load-deflection.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8862049 Media Pedagogy - The Medium is the Message
Authors: Syed Sultan Ahmed
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The current education system in India is adept in equipping and assessing the scholastic development of children. However, there is an immediate need to strengthen co-scholastic areas like life-skills, values and attitudes to equip students to face real life challenges. Audio-visual technology and their respective media can make a significant contribution to a value based learning curriculum. Thus, co-scholastic skills need to be effectively nurtured by a medium that is entertaining and impactful. Films in general have a tremendous impact in our society. Films with a positive message make a formidable learning experience that can influence and inspire generations of learners. Leveraging on this powerful medium, EduMedia India Pvt. Ltd. has introduced School Cinema a well researched film-based learning module supported by a fun and exciting workbook, designed to introduce and reaffirm life-skills and values to children, thereby having a positive influence on their attitudes.Keywords: Co-Scholastics, Entertaining, Educative, Holistic- Development
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16762048 3A Distributed Method Algorithm for Exact Side Load Managing Smart Grid Using LABVIEW
Authors: N. Ravi Kumar, R. Kamalakannan
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The advancement of hybrid energy resources such as solar and wind power leading to the emergence of customer owned grid. It provides an opportunity to regulars to obtain low energy costs as well as enabling the power supplier to regulate the utility grid. There is a need to develop smart systems that will automatically submit energy demand schedule and monitors energy price signals in real-time without the prompt of customers. In this paper, a demand side energy management for a grid connected household and also smart preparation of electrical appliance have been presented. It also reduces electricity bill for the consumers in the grid. In addition to this, when production is high, the surplus energy fashioned in the customer owned grid is given to main grid or neighboring micro grids. The simulation of the entire system is presented using LabVIEW software.
Keywords: Distributed renewable energy resource, power storage devices, scheduling, smart meters, smart micro grid, electric vehicle.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10922047 Molding Properties of Cobalt-Chrome-Based Feedstocks Used in Low-Pressure Powder Injection Molding
Authors: Ehsan Gholami, Vincent Demers
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Low-pressure powder injection molding is an emerging technology for cost-effectively producing complex shape metallic parts with the proper dimensional tolerances, either in high or in low production volumes. In this study, the molding properties of cobalt-chrome-based feedstocks were evaluated for use in a low-pressure powder injection molding process. The rheological properties of feedstock formulations were obtained by mixing metallic powder with a proprietary wax-based binder system. Rheological parameters such as reference viscosity, shear rate sensitivity index, and activation energy for viscous flow, were extracted from the viscosity profiles and introduced into the Weir model to calculate the moldability index. Feedstocks were experimentally injected into a spiral mold cavity to validate the injection performance calculated with the model.
Keywords: Binder, feedstock, moldability, powder injection molding, viscosity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7272046 Lane Detection Using Labeling Based RANSAC Algorithm
Authors: Yeongyu Choi, Ju H. Park, Ho-Youl Jung
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In this paper, we propose labeling based RANSAC algorithm for lane detection. Advanced driver assistance systems (ADAS) have been widely researched to avoid unexpected accidents. Lane detection is a necessary system to assist keeping lane and lane departure prevention. The proposed vision based lane detection method applies Canny edge detection, inverse perspective mapping (IPM), K-means algorithm, mathematical morphology operations and 8 connected-component labeling. Next, random samples are selected from each labeling region for RANSAC. The sampling method selects the points of lane with a high probability. Finally, lane parameters of straight line or curve equations are estimated. Through the simulations tested on video recorded at daytime and nighttime, we show that the proposed method has better performance than the existing RANSAC algorithm in various environments.
Keywords: Canny edge detection, k-means algorithm, RANSAC, inverse perspective mapping.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12022045 Conventional Synthesis and Characterization of Zirconium Molybdate, Nd2Zr3(MoO4)9
Authors: G. Çelik Gül, F. Kurtuluş
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Rare earths containing complex metal oxides have drawn much attention due to physical, chemical and optical properties which make them feasible in so many areas such as non-linear optical materials and ion exchanger. We have researched a systematic study to obtain rare earth containing zirconium molybdate compound, characterization, investigation of crystal system and calculation of unit cell parameters. After a successful synthesis of Nd2Zr3(MoO4)9 which is a member of rare earth metal containing complex oxides family, X-ray diffraction (XRD), High Score Plus/Rietveld refinement analysis, and Fourier Transform Infrared Spectroscopy (FTIR) were completed to determine the crystal structure. Morphological properties and elemental composition were determined by scanning electron microscopy (SEM) and energy dispersive X-ray (EDX) analysis. Thermal properties were observed via Thermogravimetric-differential thermal analysis (TG/DTA).Keywords: Nd2Zr3(MoO4)9, solid state synthesis, powder x-ray diffraction, zirconium molybdates.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10902044 Discovery of Time Series Event Patterns based on Time Constraints from Textual Data
Authors: Shigeaki Sakurai, Ken Ueno, Ryohei Orihara
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This paper proposes a method that discovers time series event patterns from textual data with time information. The patterns are composed of sequences of events and each event is extracted from the textual data, where an event is characteristic content included in the textual data such as a company name, an action, and an impression of a customer. The method introduces 7 types of time constraints based on the analysis of the textual data. The method also evaluates these constraints when the frequency of a time series event pattern is calculated. We can flexibly define the time constraints for interesting combinations of events and can discover valid time series event patterns which satisfy these conditions. The paper applies the method to daily business reports collected by a sales force automation system and verifies its effectiveness through numerical experiments.
Keywords: Text mining, sequential mining, time constraints, daily business reports.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14872043 Goodwill in the Current Greek Accounting Environment
Authors: Efthymios Gravas, Anastasios Alexandridis, Antonios Stavropoulos
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The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.
Keywords: Intangible Assets, Goodwill, International Accounting Standards, Greek Accounting System and Law
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21132042 Comparative Performance and Microbial Community of Single-phase and Two-phase Anaerobic Systems Co-Digesting Cassava Pulpand Pig Manure
Authors: P. Panichnumsin, B. K. Ahring, A. Nopharatana, P. Chaipresert
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In this study, we illustrated the performance and microbial community of single- and two-phase systems anaerobically co-digesting cassava pulp and pig manure. The results showed that the volatile solid reduction and biogas productivity of two-phase CSTR were 66 ± 4% and 2000 ± 210 ml l-1 d-1, while those of singlephase CSTR were 59 ± 1% and 1670 ± 60 ml l-1 d-1, respectively. Codigestion in two-phase CSTR gave higher 12% solid degradation and 25% methane production than single-phase CSTR. Phylogenetic analysis of 16S rDNA clone library revealed that the Bacteroidetes were the most abundant group, followed by the Clostridia in singlephase CSTR. In hydrolysis/acidification reactor of two-phase system, the bacteria within the phylum Firmicutes, especially Clostridium, Eubacteriaceae and Lactobacillus were the dominant phylogenetic groups. Among the Archaea, Methanosaeta sp. was the exclusive predominant in both digesters while the relative abundance of Methanosaeta sp. and Methanospirillum hungatei differed between the two systems.Keywords: Anaerobic co-digestion, Cassava pulp, Microbialdiversity, Pig manure.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18992041 Privacy Issues in Pervasive Healthcare Monitoring System: A Review
Authors: Rusyaizila Ramli, Nasriah Zakaria, Putra Sumari
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Privacy issues commonly discussed among researchers, practitioners, and end-users in pervasive healthcare. Pervasive healthcare systems are applications that can support patient-s need anytime and anywhere. However, pervasive healthcare raises privacy concerns since it can lead to situations where patients may not be aware that their private information is being shared and becomes vulnerable to threat. We have systematically analyzed the privacy issues and present a summary in tabular form to show the relationship among the issues. The six issues identified are medical information misuse, prescription leakage, medical information eavesdropping, social implications for the patient, patient difficulties in managing privacy settings, and lack of support in designing privacy-sensitive applications. We narrow down the issues and chose to focus on the issue of 'lack of support in designing privacysensitive applications' by proposing a privacy-sensitive architecture specifically designed for pervasive healthcare monitoring systems.Keywords: Human Factors, Pervasive Healthcare, PrivacyIssues
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 29242040 Facility Location Problem in Emergency Logistic
Authors: Yousef Abu Nahleh, Arun Kumar, Fugen Daver
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Facility location is one of the important problems affecting the relief operations. The location model in this paper is motivated by arranging the flow of relief materials from the main warehouse to continent warehouse and further to regional warehouse and from these to the disaster area. This flow makes the relief organization always ready to deal with the disaster situation during shortest possible time. The main purpose of this paper is merge the concept of just in time and the campaign system in emergency supply chain,so that when the disaster happens the affected country can request help from the nearest regional warehouse, which will supply the relief material and the required stuff to support and assist the victims in the disaster area. Furthermore, the regional warehouse places an order to the continent warehouse to replenish the material that is distributed to the disaster area. This way they will always be ready to respond to any type of disaster.
Keywords: Facility location, Center-of-Gravity Technique, Humanitarian relief, emergency supply chain.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 38012039 Big Bang – Big Crunch Learning Method for Fuzzy Cognitive Maps
Authors: Engin Yesil, Leon Urbas
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Modeling of complex dynamic systems, which are very complicated to establish mathematical models, requires new and modern methodologies that will exploit the existing expert knowledge, human experience and historical data. Fuzzy cognitive maps are very suitable, simple, and powerful tools for simulation and analysis of these kinds of dynamic systems. However, human experts are subjective and can handle only relatively simple fuzzy cognitive maps; therefore, there is a need of developing new approaches for an automated generation of fuzzy cognitive maps using historical data. In this study, a new learning algorithm, which is called Big Bang-Big Crunch, is proposed for the first time in literature for an automated generation of fuzzy cognitive maps from data. Two real-world examples; namely a process control system and radiation therapy process, and one synthetic model are used to emphasize the effectiveness and usefulness of the proposed methodology.Keywords: Big Bang-Big Crunch optimization, Dynamic Systems, Fuzzy Cognitive Maps, Learning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18392038 Robust UKF Insensitive to Measurement Faults for Pico Satellite Attitude Estimation
Authors: Halil Ersin Soken, Chingiz Hajiyev
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In the normal operation conditions of a pico satellite, conventional Unscented Kalman Filter (UKF) gives sufficiently good estimation results. However, if the measurements are not reliable because of any kind of malfunction in the estimation system, UKF gives inaccurate results and diverges by time. This study, introduces Robust Unscented Kalman Filter (RUKF) algorithms with the filter gain correction for the case of measurement malfunctions. By the use of defined variables named as measurement noise scale factor, the faulty measurements are taken into the consideration with a small weight and the estimations are corrected without affecting the characteristic of the accurate ones. Two different RUKF algorithms, one with single scale factor and one with multiple scale factors, are proposed and applied for the attitude estimation process of a pico satellite. The results of these algorithms are compared for different types of measurement faults in different estimation scenarios and recommendations about their applications are given.Keywords: attitude algorithms, Kalman filters, robustestimation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16232037 Sloshing-Induced Overflow Assessment of the Seismically-Isolated Nuclear Tanks
Authors: Kihyon Kwon, Hyun T. Park, Gil Y. Chung, Sang-Hoon Lee
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This paper focuses on assessing sloshing-induced overflow of the seismically-isolated nuclear tanks based on Fluid-Structure Interaction (FSI) analysis. Typically, fluid motion in the seismically-isolated nuclear tank systems may be rather amplified and even overflowed under earthquake. Sloshing-induced overflow in those structures has to be reliably assessed and predicted since it can often cause critical damages to humans and environments. FSI analysis is herein performed to compute the total cumulative overflowed water volume more accurately, by coupling ANSYS with CFX for structural and fluid analyses, respectively. The approach is illustrated on a nuclear liquid storage tank, Spent Fuel Pool (SFP), forgiven conditions under consideration: different liquid levels, Peak Ground Accelerations (PGAs), and post earthquakes.
Keywords: FSI analysis, seismically-isolated nuclear tank system, sloshing-induced overflow.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 28752036 Settlement Prediction for Tehran Subway Line-3 via FLAC3D and ANFIS
Authors: S. A. Naeini, A. Khalili
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Nowadays, tunnels with different applications are developed, and most of them are related to subway tunnels. The excavation of shallow tunnels that pass under municipal utilities is very important, and the surface settlement control is an important factor in the design. The study sought to analyze the settlement and also to find an appropriate model in order to predict the behavior of the tunnel in Tehran subway line-3. The displacement in these sections is also determined by using numerical analyses and numerical modeling. In addition, the Adaptive Neuro-Fuzzy Inference System (ANFIS) method is utilized by Hybrid training algorithm. The database pertinent to the optimum network was obtained from 46 subway tunnels in Iran and Turkey which have been constructed by the new Austrian tunneling method (NATM) with similar parameters based on type of their soil. The surface settlement was measured, and the acquired results were compared to the predicted values. The results disclosed that computing intelligence is a good substitute for numerical modeling.
Keywords: Settlement, subway line, FLAC3D, ANFIS method.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10942035 Accounting Research from the Globalization Perspective
Authors: Paul Diaconu, Nicoleta Coman
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This paper explores the idea of globalisation and considers accounting-s role in that process in order to develop new spaces for accounting research. That-s why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it-s related to the fact that we sees accounting as social and evolutionist process, that pays heed to those voices arguing for greater social and environmental justice, and that draws attention to the role of accounting researchers in the process of globalisation. The paper defines globalisation and expands the globalisation and accounting research agenda introducing in this context the harmonization process in accounting. There are the two main systems which are disputing the first stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the selected one. Due to this fact a convergence of the two, joining the advantages and disadvantages of the two should be the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. The paper is emphasising the role of the cultural differences in the process of imposing of an unique international accounting system by the global organizations..Keywords: Investors, capital markets, international accounting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27382034 Thermodynamic, Structural and Transport Properties of Molten Copper-Thallium Alloys
Authors: D. Adhikari, R. P. Koirala, B.P. Singh
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A self-association model has been used to understand the concentration dependence of free energy of mixing (GM), heat of mixing (HM), entropy of mixing (SM), activity (a) and microscopic structures, such as concentration fluctuation in long wavelength limit (Scc(0)) and Warren-Cowley short range order parameter ( 1 α )for Cu- Tl molten alloys at 1573K. A comparative study of surface tension of the alloys in the liquid state at that temperature has also been carried out theoretically as function of composition in the light of Butler-s model, Prasad-s model and quasi-chemical approach. Most of the computed thermodynamic properties have been found in agreement with the experimental values. The analysis reveals that the Cu-Tl molten alloys at 1573K represent a segregating system at all concentrations with moderate interaction. Surface tensions computed from different approaches have been found to be comparable to each other showing increment with the composition of copper.Keywords: Concentration fluctuations, surface tension, thermodynamic properties, Quasi-chemical approximation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21632033 The Economic Cost of Health and Safety in Work Places: An Approach on the Costs Calculating Model
Authors: Efat Lali Dastjerdi, Hassan Sadeghi Naeini, Hadi Sanjari
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One of the important steps in a safety and risk management system is the economical evaluation of occupational accident and diseases costs in order to decrease accidents from reoccurring in the workplace. This study proposed a plausible method for calculating occupational accident costs and illnesses in work place. This method design for cost estimation takes into account both the personnel, organizational level as well as the community level especially intended for an Iranian work place. The research indicates that a using systematic method for calculating costs which also provides risk evaluation can help managers to plan correctly the investment in health and safety measures. Using this method is that not only is it comprehensive, easy and practical and could be applied in practice by a manager within a short period of time but it also shows the importance of accident costs as well as calculates the real cost of an accident and illnesses.
Keywords: ost calculating model, Economics of health and Safety.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22302032 The Use of Thermal Infrared Wavelengths to Determine the Volcanic Soils
Authors: Levent Basayigit, Mert Dedeoglu, Fadime Ozogul
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In this study, an application was carried out to determine the Volcanic Soils by using remote sensing. The study area was located on the Golcuk formation in Isparta-Turkey. The thermal bands of Landsat 7 image were used for processing. The implementation of the climate model that was based on the water index was used in ERDAS Imagine software together with pixel based image classification. Soil Moisture Index (SMI) was modeled by using the surface temperature (Ts) which was obtained from thermal bands and vegetation index (NDVI) derived from Landsat 7. Surface moisture values were grouped and classified by using scoring system. Thematic layers were compared together with the field studies. Consequently, different moisture levels for volcanic soils were indicator for determination and separation. Those thermal wavelengths are preferable bands for separation of volcanic soils using moisture and temperature models.
Keywords: Landsat 7, soil moisture index, temperature models, volcanic soils.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11052031 Model-Based Control for Piezoelectric-Actuated Systems Using Inverse Prandtl-Ishlinskii Model and Particle Swarm Optimization
Authors: Jin-Wei Liang, Hung-Yi Chen, Lung Lin
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In this paper feedforward controller is designed to eliminate nonlinear hysteresis behaviors of a piezoelectric stack actuator (PSA) driven system. The control design is based on inverse Prandtl-Ishlinskii (P-I) hysteresis model identified using particle swarm optimization (PSO) technique. Based on the identified P-I model, both the inverse P-I hysteresis model and feedforward controller can be determined. Experimental results obtained using the inverse P-I feedforward control are compared with their counterparts using hysteresis estimates obtained from the identified Bouc-Wen model. Effectiveness of the proposed feedforward control scheme is demonstrated. To improve control performance feedback compensation using traditional PID scheme is adopted to integrate with the feedforward controller.
Keywords: The Bouc-Wen hysteresis model, Particle swarm optimization, Prandtl-Ishlinskii model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24062030 Modelling Customer's Attitude Towards E-Government Services
Authors: Norazah Mohd Suki, T Ramayah
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e-Government structures permits the government to operate in a more transparent and accountable manner of which it increases the power of the individual in relation to that of the government. This paper identifies the factors that determine customer-s attitude towards e-Government services using a theoretical model based on the Technology Acceptance Model. Data relating to the constructs were collected from 200 respondents. The research model was tested using Structural Equation Modeling (SEM) techniques via the Analysis of Moment Structure (AMOS 16) computer software. SEM is a comprehensive approach to testing hypotheses about relations among observed and latent variables. The proposed model fits the data well. The results demonstrated that e- Government services acceptance can be explained in terms of compatibility and attitude towards e-Government services. The setup of the e-Government services will be compatible with the way users work and are more likely to adopt e-Government services owing to their familiarity with the Internet for various official, personal, and recreational uses. In addition, managerial implications for government policy makers, government agencies, and system developers are also discussed.
Keywords: E-government, structural equation modelling, attitude, service.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22022029 Cost Optimization of Concentric Braced Steel Building Structures
Authors: T. Balogh, L. G. Vigh
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Seismic design may require non-conventional concept, due to the fact that the stiffness and layout of the structure have a great effect on the overall structural behaviour, on the seismic load intensity as well as on the internal force distribution. To find an economical and optimal structural configuration the key issue is the optimal design of the lateral load resisting system. This paper focuses on the optimal design of regular, concentric braced frame (CBF) multi-storey steel building structures. The optimal configurations are determined by a numerical method using genetic algorithm approach, developed by the authors. Aim is to find structural configurations with minimum structural cost. The design constraints of objective function are assigned in accordance with Eurocode 3 and Eurocode 8 guidelines. In this paper the results are presented for various building geometries, different seismic intensities, and levels of energy dissipation.Keywords: Dissipative Structures, Genetic Algorithm, Seismic Effects, Structural Optimization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3012