Search results for: digital economy
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1486

Search results for: digital economy

856 Use of Personal Rhythm to Authenticate Encrypted Messages

Authors: Carlos Gonzalez

Abstract:

When communicating using private and secure keys, there is always the doubt as to the identity of the message creator. We introduce an algorithm that uses the personal typing rhythm (keystroke dynamics) of the message originator to increase the trust of the authenticity of the message originator by the message recipient. The methodology proposes the use of a Rhythm Certificate Authority (RCA) to validate rhythm information. An illustrative example of the communication between Bob and Alice and the RCA is included. An algorithm of how to communicate with the RCA is presented. This RCA can be an independent authority or an enhanced Certificate Authority like the one used in public key infrastructure (PKI).

Keywords: Personal rhythm, public-key encryption, authentication, digital signature, keystroke dynamics.

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855 Determination of Potential Agricultural Lands Using Landsat 8 OLI Images and GIS: Case Study of Gokceada (Imroz) Turkey

Authors: Rahmi Kafadar, Levent Genc

Abstract:

In present study, it was aimed to determine potential agricultural lands (PALs) in Gokceada (Imroz) Island of Canakkale province, Turkey. Seven-band Landsat 8 OLI images acquired on July 12 and August 13, 2013, and their 14-band combination image were used to identify current Land Use Land Cover (LULC) status. Principal Component Analysis (PCA) was applied to three Landsat datasets in order to reduce the correlation between the bands. A total of six Original and PCA images were classified using supervised classification method to obtain the LULC maps including 6 main classes (“Forest”, “Agriculture”, “Water Surface”, “Residential Area- Bare Soil”, “Reforestation” and “Other”). Accuracy assessment was performed by checking the accuracy of 120 randomized points for each LULC maps. The best overall accuracy and Kappa statistic values (90.83%, 0.8791% respectively) were found for PCA images which were generated from 14-bands combined images called 3- B/JA. Digital Elevation Model (DEM) with 15 m spatial resolution (ASTER) was used to consider topographical characteristics. Soil properties were obtained by digitizing 1:25000 scaled soil maps of Rural Services Directorate General. Potential Agricultural Lands (PALs) were determined using Geographic information Systems (GIS). Procedure was applied considering that “Other” class of LULC map may be used for agricultural purposes in the future properties. Overlaying analysis was conducted using Slope (S), Land Use Capability Class (LUCC), Other Soil Properties (OSP) and Land Use Capability Sub-Class (SUBC) properties. A total of 901.62 ha areas within “Other” class (15798.2 ha) of LULC map were determined as PALs. These lands were ranked as “Very Suitable”, “Suitable”, “Moderate Suitable” and “Low Suitable”. It was determined that the 8.03 ha were classified as “Very Suitable” while 18.59 ha as suitable and 11.44 ha as “Moderate Suitable” for PALs. In addition, 756.56 ha were found to be “Low Suitable”. The results obtained from this preliminary study can serve as basis for further studies.

Keywords: Digital Elevation Model (DEM), Geographic Information Systems (GIS), LANDSAT 8 OLI-TIRS, Land Use Land Cover (LULC).

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854 Valorization of Industrial Wastes on Hybrid Low Embodied Carbon Cement Based Mortars

Authors: Z. Abdollahnejad, M. Mastali, F. Pacheco-Torgal

Abstract:

Waste reuse is crucial in a context of circular economy and zero waste sustainable needs. Some wastes deserve further studies by the scientific community not only because they are generated in high amount but also because they have a low reuse rate. This paper reports results of 32 hybrid cement mortars based on fly ash and waste glass. They allow to explore the influence of mix design on the cost and on the embodied carbon of the hybrid cement mortars. The embodied carbon data for all constituents were taken from the database Ecoinvent. This study led to the development of a mixture with just 70 kg CO2e.

Keywords: Waste reuse, fly ash, waste glass, hybrid cements, cost, embodied carbon.

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853 Design of Digital Differentiator to Optimize Relative Error

Authors: Vinita V. Sondur, Vilas B. Sondur, Narasimha H. Ayachit

Abstract:

It is observed that the Weighted least-square (WLS) technique, including the modifications, results in equiripple error curve. The resultant error as a percent of the ideal value is highly non-uniformly distributed over the range of frequencies for which the differentiator is designed. The present paper proposes a modification to the technique so that the optimization procedure results in lower maximum relative error compared to the ideal values. Simulation results for first order as well as higher order differentiators are given to illustrate the excellent performance of the proposed method.

Keywords: Differentiator, equiripple, error distribution, relative error.

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852 Human Factors Issues and Measures in Advanced NPPs

Authors: Jun Su Ha

Abstract:

Various advanced technologies will be adopted in Advanced Control Rooms (ACRs) of advanced Nuclear Power Plants (NPPs), which is thought to increase operators’ performance. However, potential human factors issues coupled with digital technologies might be troublesome. Human factors issues in ACRs are identified and strategies (or countermeasures) for evaluating and analyzing each of issues are addressed in this study.

 

Keywords: Advanced control room, human factor issues, human performance, human error, nuclear power plant.

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851 Chinese Entrepreneurship in the Internet Age: Lessons from Alibaba.com

Authors: Linda Sau-ling LAI

Abstract:

The story of Alibaba demonstrates a credible example of how a small start-up company can eventually make it big in the global economy through the Internet. This case study does not attempt to present Alibaba as a perfect formula; rather, it discusses the strategies carried out by the firm and, in the process, culls out the important lessons that can guide start-ups and aspiring entrepreneurs in the complex world of online trading. Similar to the interesting and exotic Asian cuisine that continuously evolves from the diversity of Asia-s people and their unique culture and personality, Alibaba has successfully transformed itself over the years, adapting to the changes in and demands of online businessto- business (B2B) commerce.

Keywords: Entrepreneurship, electronic commerce, leadership, business model, small and medium enterprises.

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850 Using Agility in Building Business Process Management Solutions

Authors: Krešimir Fertalj, Mladen Matejaš

Abstract:

In turbulent modern economy, the companies need to properly manage their business processes. Well-defined and stable business processes ensure security of crucial data and applications, and provide a quality product or service to the end customer. On the other side, constant changes on the market, new regulatory provisions, and emerging new technologies require the need of issuing prompt and effective changes of business process. In this article, we explore the use of agile principles in working with business process management (BPM) solutions. We deal with difficulties in BPM development cycle, review the benefits of using agility, and choose the basic agile principles that ensure the success of a BPM project.

Keywords: Agile development, BPM environment, Kanban, SCRUM, XP.

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849 Design and Implementation of a Microcontroller Based LCD Screen Digital Stop Watch

Authors: Mr. Khalid I. Saad, Ms. Nusrat Afrin, Mr. Rajib Mikail

Abstract:

The stop watch is used to measure the time required for a certain event. This is different from normal clocks in many ways, one of which is the accuracy of time. The stop watch requires much more accuracy than the normal clocks. In this paper, an ATmega8535 microcontroller was used to control the stop watch, by which perfect accuracy can be ensured. For compiling the C code and for loading the compiled .hex file into the microcontroller, AVR studio and PonyProg were used respectively. The stop watch is also different from traditional stop watches, as it contains two different timing modes namely 'Split timing' and 'Lap timing'.

Keywords: Stop Watch, Microcontroller, Split timing, Laptiming, LCD.

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848 Neuro-Fuzzy System for Equalization Channel Distortion

Authors: Rahib H. Abiyev

Abstract:

In this paper the application of neuro-fuzzy system for equalization of channel distortion is considered. The structure and operation algorithm of neuro-fuzzy equalizer are described. The use of neuro-fuzzy equalizer in digital signal transmission allows to decrease training time of parameters and decrease the complexity of the network. The simulation of neuro-fuzzy equalizer is performed. The obtained result satisfies the efficiency of application of neurofuzzy technology in channel equalization.

Keywords: Neuro-fuzzy system, noise equalization, neuro-fuzzy equalizer, neural system.

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847 Video Mining for Creative Rendering

Authors: Mei Chen

Abstract:

More and more home videos are being generated with the ever growing popularity of digital cameras and camcorders. For many home videos, a photo rendering, whether capturing a moment or a scene within the video, provides a complementary representation to the video. In this paper, a video motion mining framework for creative rendering is presented. The user-s capture intent is derived by analyzing video motions, and respective metadata is generated for each capture type. The metadata can be used in a number of applications, such as creating video thumbnail, generating panorama posters, and producing slideshows of video.

Keywords: Motion mining, semantic abstraction, video mining, video representation.

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846 Designing an Agent-Based Model of SMEs to Assess Flood Response Strategies and Resilience

Authors: C. Li, G. Coates, N. Johnson, M. McGuinness

Abstract:

In the UK, flooding is responsible for significant losses to the economy due to the impact on businesses, the vast majority of which are Small and Medium Enterprises (SMEs). Businesses of this nature tend to lack formal plans to aid their response to and recovery from disruptive events such as flooding. This paper reports on work on how an agent-based model (ABM) is being developed based on interview data gathered from SMEs at-risk of flooding and/or have direct experience of flooding. The ABM will enable simulations to be performed allowing investigations of different response strategies which SMEs may employ to lessen the impact of flooding, thus strengthening their resilience.

Keywords: ABM, Flood response, SMEs, Business continuity.

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845 Impact of Non-parental Early Childhood Education on Digital Friendship Tendency

Authors: Sheel Chakraborty

Abstract:

Modern society in developed countries has distanced itself from the earlier norm of joint family living, and with the increase of economic pressure, parents' availability for their children during their infant years has been consistently decreasing over the past three decades. This has been promoted in the US through the legislature and funding. Early care and education may have a positive impact on young minds, but a growing number of kids facing social challenges in making friendships in their teenage years raises serious concerns about its effectiveness. The survey-based primary research presented here shows that a statistically significant number of millennials between the ages of 10 and 25 years prefer to build friendships virtually than face-to-face interactions. Moreover, many teenagers depend more on their virtual friends whom they never met. Contrary to the belief that early social interactions in a non-home setup make the kids confident and more prepared for the real world, many shy-natured kids seem to develop a sense of shakiness in forming social relationships, resulting in loneliness by the time they are young adults. Reflecting on George Mead’s theory of self that is made up of “I” and “Me”, most functioning homes provide the required freedom and forgivable, congenial environment for building the "I" of a toddler; however, daycare or preschools can barely match that. It seems social images created from the “Me” perspective in preschoolers in a daycare environment has interfered and greatly overpowered the formation of a confident "I" thus created a crisis around the inability to form friendships face to face when they grow older. Though the pervasive nature of social media cannot be ignored, the non-parental early care and education practices adopted largely by the urban population have created a favorable platform of teen psychology on which social media popularity thrived, especially providing refuge to shy Gen-Z teenagers. This can explain why young adults today perceive social media as their preferred outlet of expression and a place to form dependable friendships, despite the risk of being cyberbullied.

Keywords: Digital socialization, shyness, developmental psychology, friendship, early education.

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844 Improvements in Material Handling: A Case Study of Cement Manufacturing Plant

Authors: A. Pancharya

Abstract:

The globalization of the Indian economy has thrown a great challenge to the Indian industries in respect of productivity, quality, cost, delivery etc. Achieving success• the global market has required fundamental shift in the way business is conducted and has dramatically affected virtually every aspect of process industry. The internal manufacturing process and supporting infrastructure should be such that it can compete successfully in global markets with better flexibility and delivery. The paper deals with a case study of a reputed process industry, some changes in the process has been suggested, which leads to reduction in labor cost and production cost.

Keywords: Indian cement industry, material handling, plant layout.

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843 Knowledge Management Model for Modern Retail Business: A Conceptual Framework

Authors: M. W. Yip, H. H. Ng, S. Din, N. Abu Bakar

Abstract:

This paper reviewed the relationships between the Knowledge Management (KM) activities and its perceived benefits in the knowledge based organisations. KM activities include: knowledge identification, knowledge acquisition, knowledge application, knowledge sharing, knowledge creation and knowledge preservation. And the perceived benefits of KM are fast customer responsiveness, operation excellence and high innovative intensity.  Based on the above review, a conceptual framework for KM implementation in retail business organisations has been proposed. Finally the paper forwarded some limitations of the framework and based on which, directions for future research had been suggested.

Keywords: Knowledge Management, Knowledge Management Activities, Retail Business, Knowledge Economy.

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842 Economic Analysis of Endogenous Growth Model with ICT Capital

Authors: Shoji Katagiri, Hugang Han

Abstract:

This paper clarifies the role of ICT capital in economic growth. Albeit ICT remarkably contributes to economic growth, there are few studies on ICT capital in ICT sector from theoretical point of view. In this paper, production function of ICT which is used as input of intermediate good in final good and ICT sectors is incorporated into our model. In this setting, we analyze the role of ICT on balance growth path and show the possibility of general equilibrium solutions for this model. Through the simulation of the equilibrium solutions, we find that when ICT impacts on economy and economic growth increases, it is necessary that increases of efficiency at ICT sector and of accumulation of non-ICT and ICT capitals occur simultaneously.

Keywords: Endogenous economic growth, ICT, intensity, capital accumulation.

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841 Development of a Real-Time Simulink Based Robotic System to Study Force Feedback Mechanism during Instrument-Object Interaction

Authors: Jaydip M. Desai, Antonio Valdevit, Arthur Ritter

Abstract:

Robotic surgery is used to enhance minimally invasive surgical procedure. It provides greater degree of freedom for surgical tools but lacks of haptic feedback system to provide sense of touch to the surgeon. Surgical robots work on master-slave operation, where user is a master and robotic arms are the slaves. Current, surgical robots provide precise control of the surgical tools, but heavily rely on visual feedback, which sometimes cause damage to the inner organs. The goal of this research was to design and develop a realtime Simulink based robotic system to study force feedback mechanism during instrument-object interaction. Setup includes three VelmexXSlide assembly (XYZ Stage) for three dimensional movement, an end effector assembly for forceps, electronic circuit for four strain gages, two Novint Falcon 3D gaming controllers, microcontroller board with linear actuators, MATLAB and Simulink toolboxes. Strain gages were calibrated using Imada Digital Force Gauge device and tested with a hard-core wire to measure instrument-object interaction in the range of 0-35N. Designed Simulink model successfully acquires 3D coordinates from two Novint Falcon controllers and transfer coordinates to the XYZ stage and forceps. Simulink model also reads strain gages signal through 10-bit analog to digital converter resolution of a microcontroller assembly in real time, converts voltage into force and feedback the output signals to the Novint Falcon controller for force feedback mechanism. Experimental setup allows user to change forward kinematics algorithms to achieve the best-desired movement of the XYZ stage and forceps. This project combines haptic technology with surgical robot to provide sense of touch to the user controlling forceps through machine-computer interface.

Keywords: Haptic feedback, MATLAB, Simulink, Strain Gage, Surgical Robot.

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840 The Impact of Information and Communication Technology in Education: Opportunities and Challenges

Authors: M. Nadeem, S. Nasir, K. A. Moazzam, R. Kashif

Abstract:

The remarkable growth and evolution in information and communication technology (ICT) in the past few decades has transformed modern society in almost every aspect of life. The impact and application of ICT have been observed in almost all walks of life including science, arts, business, health, management, engineering, sports, and education. ICT in education is being used extensively for student learning, creativity, interaction, and knowledge sharing and as a valuable source of teaching instrument. Apart from the student’s perspective, it plays a vital role for teacher education, instructional methods and curriculum development. There is a significant difference in growth of ICT enabled education in developing countries compared to developed nations and according to research, this gap is widening. ICT gradually infiltrate in almost every aspect of life. It has a deep and profound impact on our social, economic, health, environment, development, work, learning, and education environments. ICT provides very effective and dominant tools for information and knowledge processing. It is firmly believed that the coming generation should be proficient and confident in the use of ICT to cope with the existing international standards. This is only possible if schools can provide basic ICT infrastructure to students and to develop an ICT-integrated curriculum which covers all aspects of learning and creativity in students. However, there is a digital divide and steps must be taken to reduce this digital divide considerably to have the profound impact of ICT in education all around the globe. This study is based on theoretical approach and an extensive literature review is being conducted to see the successful implementations of ICT integration in education and to identify technologies and models which have been used in education in developed countries. This paper deals with the modern applications of ICT in schools for both teachers and students to uplift the learning and creativity amongst the students. A brief history of technology in education is presented and discussed are some important ICT tools for both student and teacher’s perspective. Basic ICT-based infrastructure for academic institutions is presented. The overall conclusion leads to the positive impact of ICT in education by providing an interactive, collaborative and challenging environment to students and teachers for knowledge sharing, learning and critical thinking.

Keywords: Information and communication technology, ICT, education, ICT infrastructure, teacher education.

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839 A Case of Study for 3D Stereoscopic Conversion in Visual Effects Industry

Authors: Jin Zhi

Abstract:

This paper covered a series of key points in terms of 2D to 3D stereoscopic conversion. A successfully applied stereoscopic conversion approach in current visual effects industry was presented. The purpose of this paper is to cover a detailed workflow and concept, which has been successfully used in 3D stereoscopic conversion for feature films in visual effects industry, and therefore to clarify the process in stereoscopic conversion production and provide a clear idea for those entry-level artists to improve an overall understanding of 3D stereoscopic in digital compositing field as well as to the higher education factor of visual effects and hopefully inspire further collaboration and participants particularly between academia and industry.

Keywords: Clean plates, Mattes, Stereoscopic conversion, 3Dprojection, Z-depth.

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838 Proposal of Additional Fuzzy Membership Functions in Smoothing Transition Autoregressive Models

Authors: Ε. Giovanis

Abstract:

In this paper we present, propose and examine additional membership functions for the Smoothing Transition Autoregressive (STAR) models. More specifically, we present the tangent hyperbolic, Gaussian and Generalized bell functions. Because Smoothing Transition Autoregressive (STAR) models follow fuzzy logic approach, more fuzzy membership functions should be tested. Furthermore, fuzzy rules can be incorporated or other training or computational methods can be applied as the error backpropagation or genetic algorithm instead to nonlinear squares. We examine two macroeconomic variables of US economy, the inflation rate and the 6-monthly treasury bills interest rates.

Keywords: Forecast , Fuzzy membership functions, Smoothingtransition, Time-series

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837 Trust and Security in Electronic Payments: What We Have and Need to Know?

Authors: Theodosios Tsiakis, George Stephanides, George Pekos

Abstract:

The growth of open networks created the interest to commercialise it. The establishment of an electronic business mechanism must be accompanied by a digital-electronic payment system to transfer the value of transactions. Financial organizations are requested to offer a secure e-payment synthesis with equivalent levels of trust and security served in conventional paper-based payment transactions. The paper addresses the challenge of the first trade problem in e-commerce, provides a brief literature review on electronic payment and attempts to explain the underlying concept and method of trust in relevance to electronic payment.

Keywords: Electronic payment, security, trust, electronic business mechanism.

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836 Developing Islamic Tourism in Kazakhstan: A Result of a Religious Revival or a New Trend of Tourism

Authors: A. A. Mustafayeva, G. E. Nadirova, Sh. S. Kaliyeva, B. Zh. Aktaulova

Abstract:

all of religions free towards society in Kazakhstan. Considering that Islam is more widespread religion in the region, Islamic industry is developing sector of Economy. There are some new sectors of Halal (Islamic) industry, which have importance for state developing on the whole. One of the youngest sectors of Halal industry is Islamic tourism, which became an object of disputes and led to dilemma, such as Islamic tourism is a result of a Religious revival and Islamic tourism is a new trend of Tourism. The paper was written under the research project “Islam in modern Kazakhstan: the nature and outcome of the religious revival".

Keywords: Halal industry, Islamic tourism, pillars, pilgrims.

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835 Grid Artifacts Suppression in Computed Radiographic Images

Authors: Igor Belykh

Abstract:

Anti-scatter grids used in radiographic imaging for the contrast enhancement leave specific artifacts. Those artifacts may be visible or may cause Moiré effect when digital image is resized on a diagnostic monitor. In this paper we propose an automated grid artifactsdetection and suppression algorithm which is still an actual problem. Grid artifacts detection is based on statistical approach in spatial domain. Grid artifacts suppression is based on Kaiser bandstop filter transfer function design and application avoiding ringing artifacts. Experimental results are discussed and concluded with description of advantages over existing approaches.

Keywords: Computed radiography, grid artifacts, image filtering.

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834 Determination of Q and R Matrices for Optimal Pitch Aircraft Control

Authors: N. Popovich, P. Yan

Abstract:

In this paper, the process of obtaining Q and R matrices for optimal pitch aircraft control system has been described. Since the innovation of optimal control method, the determination of Q and R matrices for such system has not been fully specified. The value of Q and R for optimal pitch aircraft control application, have been simulated and calculated. The suitable results for Q and R have been observed through the performance index (PI). If the PI is small “enough", we would say the Q & R values are suitable for that certain type of optimal control system. Moreover, for the same value of PI, we could have different Q and R sets. Due to the rule-free determination of Q and R matrices, a specific method is brought to find out the rough value of Q and R referring to rather small value of PI.

Keywords: Aircraft, control, digital, optimal, Q and R matrices

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833 Innovation Culture – Determinant of Firms´ Sustainability

Authors: Loreta Losane

Abstract:

Changes in global economy require changes in firms. They need to adapt to speed producing faster and creating new products, structures and processes. The purpose of the paper is to explore literature about organizational culture and its impact on innovation.

In the paper the method of literature review is used to examine influence of organizational culture on innovation and performance of enterprise.

Organizational culture is crucial for innovation. Literature reveals that research of organizational culture mostly confirm already existing conceptions and models, but those help to make profile of innovation culture.

Research summarize previous research of organizational culture as culture which foster innovation and provide profile of innovation culture, which may be used by managers to improve cultural environment to increase performance of their companies. Research also leads to hypothesis for further research.

Keywords: Innovation, Innovation Culture, Organizational Culture.

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832 New Approach to Spectral Analysis of High Bit Rate PCM Signals

Authors: J. P. Dubois

Abstract:

Pulse code modulation is a widespread technique in digital communication with significant impact on existing modern and proposed future communication technologies. Its widespread utilization is due to its simplicity and attractive spectral characteristics. In this paper, we present a new approach to the spectral analysis of PCM signals using Riemann-Stieltjes integrals, which is very accurate for high bit rates. This approach can serve as a model for similar spectral analysis of other competing modulation schemes.

Keywords: Coding, discrete Fourier, power spectral density, pulse code modulation, Riemann-Stieltjes integrals.

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831 The Causation and Solution of Ringing Effect in DCT-based Video Coding

Authors: Yu Yuan, David Feng, Yu-Zhuo Zhong

Abstract:

Ringing effect is one of the most annoying visual artifacts in digital video. It is a significant factor of subjective quality deterioration. However, there is a widely-accepted misunderstanding of its cause. In this paper, we propose a reasonable interpretation of the cause of ringing effect. Based on the interpretation, we suggest further two methods to reduce ringing effect in DCT-based video coding. The methods adaptively adjust quantizers according to video features. Our experiments proved that the methods could efficiently improve subjective quality with acceptable additional computing costs.

Keywords: ringing effect, video coding, subjective quality, DCT.

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830 Application of Adaptive Neuro-Fuzzy Inference System in Smoothing Transition Autoregressive Models

Authors: Ε. Giovanis

Abstract:

In this paper we propose and examine an Adaptive Neuro-Fuzzy Inference System (ANFIS) in Smoothing Transition Autoregressive (STAR) modeling. Because STAR models follow fuzzy logic approach, in the non-linear part fuzzy rules can be incorporated or other training or computational methods can be applied as the error backpropagation algorithm instead to nonlinear squares. Furthermore, additional fuzzy membership functions can be examined, beside the logistic and exponential, like the triangle, Gaussian and Generalized Bell functions among others. We examine two macroeconomic variables of US economy, the inflation rate and the 6-monthly treasury bills interest rates.

Keywords: Forecasting, Neuro-Fuzzy, Smoothing transition, Time-series

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829 Sigma-Delta ADCs Converter a Study Case

Authors: Thiago Brito Bezerra, Mauro Lopes de Freitas, Waldir Sabino da Silva Júnior

Abstract:

The Sigma-Delta A/D converters have been proposed as a practical application for A/D conversion at high rates because of its simplicity and robustness to imperfections in the circuit, also because the traditional converters are more difficult to implement in VLSI technology. These difficulties with conventional conversion methods need precise analog components in their filters and conversion circuits, and are more vulnerable to noise and interference. This paper aims to analyze the architecture, function and application of Analog-Digital converters (A/D) Sigma-Delta to overcome these difficulties, showing some simulations using the Simulink software and Multisim.

Keywords: Analysis, Oversampling Modulator, A/D converters, Sigma-Delta.

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828 IAS 41 Implementation Challenges – The Case of Romania

Authors: Liliana Feleagă, Niculae Feleagă, Vasile Răileanu

Abstract:

Although agriculture is an important part of the world economy, accounting in agriculture still has many shortcomings. The adoption of IAS 41 “Agriculture” has tried to improve this situation and increase the comparability of financial statements of entities in the agricultural sector. Although controversial, IAS 41 is the first step of a consistent transition to fair value assessment in the agricultural sector. The objective of our work is the analysis of IAS 41 and current accounting agricultural situation in Romania. Accounting regulations in Romania are in accordance with European directives and, in many respects, converged with IFRS referential. Provisions of IAS 41, however, are not reflected directly in Romanian regulations. With the increase of forest land transactions, it is expected that recognition and measurement of biological assets under IAS 41 to become a necessity.

Keywords: Accounting Agricultural, Biological Assets, Fair value, IAS 41

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827 A Proposal for Federation Technology for Authenticated Information between Terminals

Authors: Katsuyuki Umezawa, Takashi Tashiro, Satoru Tezuka

Abstract:

Recently, various services such as television and the Internet have come to be received through various terminals. However, we could gain greater convenience by receiving these services through cellular phone terminals when we go out and then continuing to receive the same services through a large screen digital television after we have come home. However, it is necessary to go through the same authentication processing again when using TVs after we have come home. In this study, we have developed an authentication method that enables users to switch terminals in environments in which the user receives service from a server through a terminal. Specifically, the method simplifies the authentication of the server side when switching from one terminal to another terminal by using previously authenticated information.

Keywords: Authentication, Cookie, Federation, GBA, IPSec

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