Search results for: Model order Reduction.
4889 Spatial thinking Issues: Towards Rural Sociological Research Agenda in the Third Millennium
Authors: Abdel-Samad M. Ali
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Does the spatial perspective provide a common thread for rural sociology? Have rural sociologists succeeded in bringing order to their data using spatial analysis models and techniques? A trial answer to such questions, as touchstones of theoretical and applied sociological studies in rural areas, is the point at issue in the present paper. Spatial analyses have changed the way rural sociologists approach scientific problems. Rural sociology is spatial by nature because much, if not most, of its research topics has a spatial “awareness." However, such spatial awareness is not quite the same as spatial analysis because it is not typically associated with underlying theories and hypotheses about spatial patterns that are designed to be tested for their specific spatial content. This paper presents pressing issues for future research to reintroduce mainstream rural sociology to the concept of space.
Keywords: Maps, Rural Sociology, Space, Spatial variations
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19754888 A User - Requirements Approach in Medical Devices Maintenance System Development: A Case Study from an Industry Perspective
Authors: Manar AlJazzazi, Mohammed Rawashdeh, Tariq Alshawaheen, Aktham Malkawi
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This paper is a part of research, in which the way the biomedical engineers follow in their work is analyzed. The goal of this paper is to present a method for specification of user requirements in the medical devices maintenance process. Data Gathering Methods, Research Model Phases and Descriptive Analysis is presented. These technology and verification rules can be implemented in Medical devices maintenance management process to the maintenance process.Keywords: Quality Function Deployment (QFD), User - requirements approach.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22484887 Permanence and Exponential Stability of a Predator-prey Model with HV-Holling Functional Response
Authors: Kai Wang, Yanling Zu
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In this paper, a delayed predator-prey system with Hassell-Varley-Holling type functional response is studied. A sufficient criterion for the permanence of the system is presented, and further some sufficient conditions for the global attractivity and exponential stability of the system are established. And an example is to show the feasibility of the results by simulation.
Keywords: Predator-prey system, Hassell-Varley-Holling, delay, permanence, exponential stability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15914886 An Efficient Proxy Signature Scheme Over a Secure Communications Network
Authors: H. El-Kamchouchi, Heba Gaber, Fatma Ahmed, Dalia H. El-Kamchouchi
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Proxy signature scheme permits an original signer to delegate his/her signing capability to a proxy signer, and then the proxy signer generates a signing message on behalf of the original signer. The two parties must be able to authenticate one another and agree on a secret encryption key, in order to communicate securely over an unreliable public network. Authenticated key agreement protocols have an important role in building secure communications network between the two parties. In this paper, we present a secure proxy signature scheme over an efficient and secure authenticated key agreement protocol based on the discrete logarithm problem.Keywords: Proxy signature, warrant partial delegation, key agreement, discrete logarithm.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12694885 Selection of Material for Gear Used in Fuel Pump Using Graph Theory and Matrix Approach
Authors: Sahil, Rajeev Saha, Sanjeev Kumar
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Material selection is one of the key issues for the production of reliable and quality products in industries. A number of materials are available for a single product due to which material selection become a difficult task. The aim of this paper is to select appropriate material for gear used in fuel pump by using Graph Theory and Matrix Approach (GTMA). GTMA is a logical and systematic approach that can be used to model and analyze various engineering systems. In present work, four alternative material and their seven attributes are used to identify the best material for given product.
Keywords: Material, GTMA, MADM, digraph, decision making.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10404884 Monetary Evaluation of Dispatching Decisions in Consideration of Mode Choice Models
Authors: Marcel Schneider, Nils Nießen
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Microscopic simulation tool kits allow for consideration of the two processes of railway operations and the previous timetable production. Block occupation conflicts on both process levels are often solved by using defined train priorities. These conflict resolutions (dispatching decisions) generate reactionary delays to the involved trains. The sum of reactionary delays is commonly used to evaluate the quality of railway operations, which describes the timetable robustness. It is either compared to an acceptable train performance or the delays are appraised economically by linear monetary functions. It is impossible to adequately evaluate dispatching decisions without a well-founded objective function. This paper presents a new approach for the evaluation of dispatching decisions. The approach uses mode choice models and considers the behaviour of the end-customers. These models evaluate the reactionary delays in more detail and consider other competing modes of transport. The new approach pursues the coupling of a microscopic model of railway operations with the macroscopic choice mode model. At first, it will be implemented for railway operations process but it can also be used for timetable production. The evaluation considers the possibility for the customer to interchange to other transport modes. The new approach starts to look at rail and road, but it can also be extended to air travel. The result of mode choice models is the modal split. The reactions by the end-customers have an impact on the revenue of the train operating companies. Different purposes of travel have different payment reserves and tolerances towards late running. Aside from changes to revenues, longer journey times can also generate additional costs. The costs are either time- or track-specific and arise from required changes to rolling stock or train crew cycles. Only the variable values are summarised in the contribution margin, which is the base for the monetary evaluation of delays. The contribution margin is calculated for different possible solutions to the same conflict. The conflict resolution is optimised until the monetary loss becomes minimal. The iterative process therefore determines an optimum conflict resolution by monitoring the change to the contribution margin. Furthermore, a monetary value of each dispatching decision can also be derived.Keywords: Choice of mode, monetary evaluation, railway operations, reactionary delays.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14864883 Enzyme Involvement in the Biosynthesis of Selenium Nanoparticles by Geobacillus wiegelii Strain GWE1 Isolated from a Drying Oven
Authors: Daniela N. Correa-Llantén, Sebastián A. Muñoz-Ibacache, Mathilde Maire, Jenny M. Blamey
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The biosynthesis of nanoparticles by microorganisms, on the contrary to chemical synthesis, is an environmentally-friendly process which has low energy requirements. In this investigation, we used the microorganism Geobacillus wiegelii, strain GWE1, an aerobic thermophile belonging to genus Geobacillus, isolated from a drying oven. This microorganism has the ability to reduce selenite evidenced by the change of color from colorless to red in the culture. Elemental analysis and composition of the particles were verified using transmission electron microscopy and energy-dispersive X-ray analysis. The nanoparticles have a defined spherical shape and a selenium elemental state. Previous experiments showed that the presence of the whole microorganism for the reduction of selenite was not necessary. The results strongly suggested that an intracellular NADPH/NADH-dependent reductase mediates selenium nanoparticles synthesis under aerobic conditions. The enzyme was purified and identified by mass spectroscopy MALDI-TOF TOF technique. The enzyme is a 1-pyrroline-5-carboxylate dehydrogenase. Histograms of nanoparticles sizes were obtained. Size distribution ranged from 40-160 nm, where 70% of nanoparticles have less than 100 nm in size. Spectroscopic analysis showed that the nanoparticles are composed of elemental selenium. To analyse the effect of pH in size and morphology of nanoparticles, the synthesis of them was carried out at different pHs (4.0, 5.0, 6.0, 7.0, 8.0). For thermostability studies samples were incubated at different temperatures (60, 80 and 100 ºC) for 1 h and 3 h. The size of all nanoparticles was less than 100 nm at pH 4.0; over 50% of nanoparticles have less than 100 nm at pH 5.0; at pH 6.0 and 8.0 over 90% of nanoparticles have less than 100 nm in size. At neutral pH (7.0) nanoparticles reach a size around 120 nm and only 20% of them were less than 100 nm. When looking at temperature effect, nanoparticles did not show a significant difference in size when they were incubated between 0 and 3 h at 60 ºC. Meanwhile at 80 °C the nanoparticles suspension lost its homogeneity. A change in size was observed from 0 h of incubation at 80ºC, observing a size range between 40-160 nm, with 20% of them over 100 nm. Meanwhile after 3 h of incubation at size range changed to 60-180 nm with 50% of them over 100 nm. At 100 °C the nanoparticles aggregate forming nanorod structures. In conclusion, these results indicate that is possible to modulate size and shape of biologically synthesized nanoparticles by modulating pH and temperature.
Keywords: Genus Geobacillus, NADPH/NADH-dependent reductase, Selenium nanoparticles.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23164882 Kinetics of Aggregation in Media with Memory
Authors: A. Brener, B. Balabekov, N. Zhumataev
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In the paper we submit the non-local modification of kinetic Smoluchowski equation for binary aggregation applying to dispersed media having memory. Our supposition consists in that that intensity of evolution of clusters is supposed to be a function of the product of concentrations of the lowest orders clusters at different moments. The new form of kinetic equation for aggregation is derived on the base of the transfer kernels approach. This approach allows considering the influence of relaxation times hierarchy on kinetics of aggregation process in media with memory.Keywords: Binary aggregation, Media with memory, Non-local model, Relaxation times
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13974881 The Optimization of Engine Mounting Parts Using Hot-Cold Forging Technology
Authors: D. H. Park, Y. H. Tak, H. H. Kwon, G. J. Kwon, H. G. Kim
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The purpose of this study is to develop a forging process of automotive parts that satisfies the deformation characteristics. The analyses of temperature variation and deformation behavior of the material are important to obtain the optimal forging products. The hot compression test was carried out to know formability at high temperature. In order to define the optimum forging conditions including material temperature, strain and forging load, the commercial finite element analysis code was used to simulate the forging procedure of engine mounting parts. Experimental results were compared with the simulation results by finite element analysis. Test results were in good agreement with the simulations.
Keywords: Cold forging, hot forging, engine mounting, automotive parts, optimization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16514880 Web Log Mining by an Improved AprioriAll Algorithm
Authors: Wang Tong, He Pi-lian
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This paper sets forth the possibility and importance about applying Data Mining in Web logs mining and shows some problems in the conventional searching engines. Then it offers an improved algorithm based on the original AprioriAll algorithm which has been used in Web logs mining widely. The new algorithm adds the property of the User ID during the every step of producing the candidate set and every step of scanning the database by which to decide whether an item in the candidate set should be put into the large set which will be used to produce next candidate set. At the meantime, in order to reduce the number of the database scanning, the new algorithm, by using the property of the Apriori algorithm, limits the size of the candidate set in time whenever it is produced. Test results show the improved algorithm has a more lower complexity of time and space, better restrain noise and fit the capacity of memory.
Keywords: Candidate Sets Pruning, Data Mining, ImprovedAlgorithm, Noise Restrain, Web Log
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22904879 Contribution to the Success of the Energy Audit in the Industrial Environment: A Case Study about Audit of Interior Lighting for an Industrial Site in Morocco
Authors: Abdelkarim Ait Brik, Abdelaziz Khoukh, Mustapha Jammali, Hamid Chaikhy
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The energy audit is the essential initial step to ensure a good definition of energy control actions. The in-depth study of the various energy-consuming equipments makes it possible to determine the actions and investments with best cost for the company. The analysis focuses on the energy consumption of production equipment and utilities (lighting, heating, air conditioning, ventilation, transport). Successful implementation of this approach requires, however, to take into account a number of prerequisites. This paper proposes a number of useful recommendations concerning the energy audit in order to achieve better results, and a case study concerning the lighting audit of a Moroccan company by showing the gains that can be made through this audit.
Keywords: Energy audit, energy diagnosis, consumption, electricity, energy efficiency, lighting audit.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9534878 On the Continuous Service of Distributed e-Learning System
Authors: Kazunari Meguro, Shinichi Motomura, Takao Kawamura, Kazunori Sugahara
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In this paper, backup and recovery technique for Peer to Peer applications, such as a distributed asynchronous Web-Based Training system that we have previously proposed. In order to improve the scalability and robustness of this system, all contents and function are realized on mobile agents. These agents are distributed to computers, and they can obtain using a Peer to Peer network that modified Content-Addressable Network. In the proposed system, although entire services do not become impossible even if some computers break down, the problem that contents disappear occurs with an agent-s disappearance. As a solution for this issue, backups of agents are distributed to computers. If a failure of a computer is detected, other computers will continue service using backups of the agents belonged to the computer.Keywords: Distributed Multimedia Systems, e-Learning, P2P, Mobile Agent
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15674877 A Symbol by Symbol Clustering Based Blind Equalizer
Authors: Kristina Georgoulakis
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A new blind symbol by symbol equalizer is proposed. The operation of the proposed equalizer is based on the geometric properties of the two dimensional data constellation. An unsupervised clustering technique is used to locate the clusters formed by the received data. The symmetric properties of the clusters labels are subsequently utilized in order to label the clusters. Following this step, the received data are compared to clusters and decisions are made on a symbol by symbol basis, by assigning to each data the label of the nearest cluster. The operation of the equalizer is investigated both in linear and nonlinear channels. The performance of the proposed equalizer is compared to the performance of a CMAbased blind equalizer.Keywords: Blind equalization, channel equalization, cluster based equalisers
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14424876 Civil Service Reforms in Kazakhstan and Its Influence on Modernization
Authors: Aliya Idrissova
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Civil service (public administration) is an important social institution of society properties. Civil service institution had a significant impact on modernization processes in Kazakhstan through ensuring the functioning of all the subsystems of social life. This article is an attempt to analyze the reforms of public service institution in Kazakhstan and to assess its influence on modernization processes.
Keywords: Civil service, Kazakhstan, modernization, a national model of civil service, civil service reforms, bureaucracy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24724875 Flow and Heat Transfer of a Nanofluid over a Shrinking Sheet
Authors: N. Bachok, N. L. Aleng, N. M. Arifin, A. Ishak, N. Senu
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The problem of laminar fluid flow which results from the shrinking of a permeable surface in a nanofluid has been investigated numerically. The model used for the nanofluid incorporates the effects of Brownian motion and thermophoresis. A similarity solution is presented which depends on the mass suction parameter S, Prandtl number Pr, Lewis number Le, Brownian motion number Nb and thermophoresis number Nt. It was found that the reduced Nusselt number is decreasing function of each dimensionless number.
Keywords: Boundary layer, Nanofluid, Shrinking sheet, Brownian motion, Thermophoresis, Similarity solution.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 28174874 Hydrological Method to Evaluate Environmental Flow (Case Study: Gharasou River, Ardabil)
Authors: Mehdi Fuladipanah, Mehdi Jorabloo
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Water flow management is one of the most important parts of river engineering. Non-uniformity distribution of rainfall and various flow demand with unreasonable flow management will be caused destroyed of river ecosystem. Then, it is very serious to determine ecosystem flow requirement. In this paper, Flow duration curve indices method which has hydrological based was used to evaluate environmental flow in Gharasou River, Ardabil, Iran. Using flow duration curve, Q90 and Q95 for different return periods were calculated. Their magnitude were determined as 1-day, 3-day, 7-day and 30 day. According the second method, hydraulic alteration indices often had low and medium range. In order to maintain river at an acceptable ecological condition, minimum daily discharge of index Q95 is 0.7 m3.s-1.
Keywords: Ardabil, Environmental flow, Flow Duration Curve, Gharasou River.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22944873 Online Learning: Custom Design to Promote Learning for Multiple Disciplines
Authors: S. Silverstone, J. Phadungtin
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Today-s Wi Fi generation utilize the latest technology in their daily lives. Instructors at National University, the second largest non profit private institution of higher learning in California, are incorporating these new tools to modify their Online class formats to better accommodate these new skills in their distance education delivery modes. The University provides accelerated learning in a one-course per month format both Onsite and Online. Since there has been such a significant increase in Online classes over the past three years, and it is expected to grow even more over the over the next five years, Instructors cannot afford to maintain the status quo and not take advantage of these new options. It is at the discretion of the instructors which accessory they use and how comfortable and familiar they are with the technology. This paper explores the effects and summarizes students- comments of some of these new technological options which have been recently provided in order to make students- online learning experience more exciting and meaningful.
Keywords: Asynchronous chats, synchronous learning, VoIP.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13914872 Quality Assurance and Effectiveness in Kurdistan Higher Education: The Reform Process
Authors: Selar Othman Ali
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Implementing quality assurance in higher education establishments is the main focus of the reform process currently undertaken by the Ministry of Higher Education and Scientific Research in the Kurdistan Region of Iraq. The reform agenda has involved attempts to improve academic quality and management processes in universities, technical institutions and colleges. The central challenge for the reform process is to produce change in higher education in a region where administration is described as centralized and bureaucratic. To make these changes, there should be a well-designed plans and follow up processes in order to monitor progress and develop responses to obstacles. Lack of skills, resources, political dilemmas, poor motivation, and readiness to face the consequences of change are factors which will determine the success of the reform process.
Keywords: Higher Education, Kurdistan-Iraq, Quality Assurance
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16494871 Vibration Induced Fatigue Assessment in Vehicle Development Process
Authors: Fatih Kagnici
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Improvement in CAE methods has an important role for shortening of the vehicle product development time. It is provided that validation of the design and improvements in terms of durability can be done without hardware prototype production. In recent years, several different methods have been developed in order to investigate fatigue damage of the vehicle. The intended goal among these methods is prediction of fatigue damage in a short time with reduced costs. This study developed a new fatigue damage prediction method in the automotive sector using power spectrum densities of accelerations. This study also confirmed that the weak region in vehicle can be easily detected with the method developed in this study which results were compared with conventional method.
Keywords: Fatigue damage, Power spectrum density, Vibration induced fatigue, Vehicle development
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31384870 How to Connect User Research and not so Forthcoming Technology Scenarios – The Extended Home Environment Case Study
Authors: E. Guercio, A. Marcengo, A. Rapp
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This paper draws a methodological framework adopted within an internal Telecomitalia project aimed to identify, on a user centred base, the potential interest towards a technological scenario aimed to extend on a personal bubble the typical communication and media fruition home environment. The problem is that involving user in the early stage of the development of such disruptive technology scenario asking users opinions on something that users actually do not manage even in a rough manner could lead to wrong or distorted results. For that reason we chose an approach that indirectly aim to understand users hidden needs in order to obtain a meaningful picture of the possible interest for a technological proposition non yet easily understandable.
Keywords: Personas, focus groups, scenarios, extended home environment, telecommunication, media.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15984869 Approximated Solutions of Two-Point Nonlinear Boundary Problem by a Combination of Taylor Series Expansion and Newton Raphson Method
Authors: Chinwendu. B. Eleje, Udechukwu P. Egbuhuzor
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One of the difficulties encountered in solving nonlinear Boundary Value Problems (BVP) by many researchers is finding approximated solutions with minimum deviations from the exact solutions without so much rigor and complications. In this paper, we propose an approach to solve a two point BVP which involves a combination of Taylor series expansion method and Newton Raphson method. Furthermore, the fourth and sixth order approximated solutions are obtained and we compare their relative error and rate of convergence to the exact solution. Finally, some numerical simulations are presented to show the behavior of the solution and its derivatives.
Keywords: Newton Raphson method, non-linear boundary value problem, Taylor series approximation, Michaelis-Menten equation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3454868 Effect of Gravity Modulation on Weakly Non-Linear Stability of Stationary Convection in a Dielectric Liquid
Authors: P. G. Siddheshwar, B. R. Revathi
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The effect of time-periodic oscillations of the Rayleigh- Benard system on the heat transport in dielectric liquids is investigated by weakly nonlinear analysis. We focus on stationary convection using the slow time scale and arrive at the real Ginzburg- Landau equation. Classical fourth order Runge-kutta method is used to solve the Ginzburg-Landau equation which gives the amplitude of convection and this helps in quantifying the heat transfer in dielectric liquids in terms of the Nusselt number. The effect of electrical Rayleigh number and the amplitude of modulation on heat transport is studied.
Keywords: Dielectric liquid, Nusselt number, amplitude equation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22254867 Analysis of Euler Angles in a Simple Two-Axis Gimbals Set
Authors: Ma Myint Myint Aye
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Any rotation of a 3-dimensional object can be performed by three consecutive rotations over Euler angles. Intrinsic rotations produce the same result as extrinsic rotations in transformation. Euler rotations are the movement obtained by changing one of the Euler angles while leaving the other two constant. These Euler rotations are applied in a simple two-axis gimbals set mounted on an automotives. The values of Euler angles are [π/4, π/4, π/4] radians inside the angles ranges for a given coordinate system and these actual orientations can be directly measured from these gimbals set of moving automotives but it can occur the gimbals lock in application at [π/2.24, 0, 0] radians. In order to avoid gimbals lock, the values of quaternion must be [π/4.8, π/8.2, 0, π/4.8] radians. The four-gimbals set can eliminate gimbals lock.
Keywords: Intrinsic rotations, extrinsic rotations, Euler rotations, rotation matrices, quaternion.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 34554866 Knowledge Management Model for Managing Knowledge among Related Organizations
Authors: Mahboubeh Molaei
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Transferring information developed by other peoples is an ordinary event that happens during daily conversations, for example when employees sea each other in the organization, or when they are having lunch together, or attending a meeting, they use to talk about their experience, and discuss about their current projects, and talk about their successes over some specific problems. Despite the potential value of leveraging organizational memory and expertise by using OMS and ER, still small organizations haven-t been able to capitalize on its promised value. Each organization has its internal knowledge management system, in some of organizations the system face the lack of expert people to save their experience in the repository and in another hand on some other organizations there are lots of expert people but the organization doesn-t have the maximum use of their knowledge.
Keywords: Knowledge, knowledge management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14754865 Some Issues of Measurement of Impairment of Non-Financial Assets in the Public Sector
Authors: Mariam Vardiashvili
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The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity. When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.
Keywords: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7124864 Design of High-speed Modified Booth Multipliers Operating at GHz Ranges
Authors: Soojin Kim, Kyeongsoon Cho
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This paper describes the pipeline architecture of high-speed modified Booth multipliers. The proposed multiplier circuits are based on the modified Booth algorithm and the pipeline technique which are the most widely used to accelerate the multiplication speed. In order to implement the optimally pipelined multipliers, many kinds of experiments have been conducted. The speed of the multipliers is greatly improved by properly deciding the number of pipeline stages and the positions for the pipeline registers to be inserted. We described the proposed modified Booth multiplier circuits in Verilog HDL and synthesized the gate-level circuits using 0.13um standard cell library. The resultant multiplier circuits show better performance than others. Since the proposed multipliers operate at GHz ranges, they can be used in the systems requiring very high performance.Keywords: multiplier, pipeline, high-speed, modified Boothalgorithm.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27394863 An Institutional Analysis of IFRS Adoption in Poor Jurisdictions
Authors: C. F. Pricope
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The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption.Keywords: IFRS Adoption, isomorphism, poor jurisdictions, accounting harmonization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23594862 Application of Digital Tools for Improving Learning
Authors: José L. Jiménez
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The use of technology in the classroom is an issue that is constantly evolving. Digital age students learn differently than their teachers did, so now the teacher should be constantly evolving their methods and teaching techniques to be more in touch with the student. In this paper a case study presents how were used some of these technologies by accompanying a classroom course, this in order to provide students with a different and innovative experience as their teacher usually presented the activities to develop. As students worked in the various activities, they increased their digital skills by employing unknown tools that helped them in their professional training. The twenty-first century teacher should consider the use of Information and Communication Technologies in the classroom thinking in skills that students of the digital age should possess. It also takes a brief look at the history of distance education and it is also highlighted the importance of integrating technology as part of the student's training.
Keywords: Digital tools, on-line learning, social networks, technology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19724861 Sliding Mode Control with Fuzzy Boundary Layer to Air-Air Interception Problem
Authors: Mustafa Resa Becan
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The performance of a type of fuzzy sliding mode control is researched by considering the nonlinear characteristic of a missile-target interception problem to obtain a robust interception process. The variable boundary layer by using fuzzy logic is proposed to reduce the chattering around the switching surface then is applied to the interception model which was derived. The performances of the sliding mode control with constant and fuzzy boundary layer are compared at the end of the study and the results are evaluated.
Keywords: Sliding mode control, fuzzy, boundary layer, interception problem.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20194860 An Integrated Natural Language Processing Approach for Conversation System
Authors: Zhi Teng, Ye Liu, Fuji Ren
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The main aim of this research is to investigate a novel technique for implementing a more natural and intelligent conversation system. Conversation systems are designed to converse like a human as much as their intelligent allows. Sometimes, we can think that they are the embodiment of Turing-s vision. It usually to return a predetermined answer in a predetermined order, but conversations abound with uncertainties of various kinds. This research will focus on an integrated natural language processing approach. This approach includes an integrated knowledge-base construction module, a conversation understanding and generator module, and a state manager module. We discuss effectiveness of this approach based on an experiment.
Keywords: Conversation System, integrated knowledge-base construction, conversation understanding and generator, state manager
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1736