Search results for: implementation of curriculum
1152 Review Risk and Threats Due to Dam Break
Authors: A.Roshandel, N.Hedayat, H.kiamanesh
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The one of most important objects in implementation of damage analysis observations is manner of dam break wave propagation. In this paper velocity and wave height due dam break in with and without tailwater states for appointment hazardous lands and flood radius are investigate. In order to modeling above phenomenon finite volume method of Roe type for solving shallow water equations is used. Results indicated that in the dry bed state risk radius due to dam break is too high. While in the wet bed risk radius has a less wide. Therefore in the first state constructions and storage facilities are encountered with destruction risk. Further velocity due to dam break in the second state is more comparing to the first state. Hence erosion and scour the river bed in the dry bed is too more compare to the wet bed.Keywords: Dam break, finite volume method, tailwater, risk radius, scour
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16201151 Knowledge Management Model for Modern Retail Business: A Conceptual Framework
Authors: M. W. Yip, H. H. Ng, S. Din, N. Abu Bakar
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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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 48491150 Design and Implementation of an Image Based System to Enhance the Security of ATM
Authors: Seyed Nima Tayarani Bathaie
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In this paper, an image-receiving system was designed and implemented through optimization of object detection algorithms using Haar features. This optimized algorithm served as face and eye detection separately. Then, cascading them led to a clear image of the user. Utilization of this feature brought about higher security by preventing fraud. This attribute results from the fact that services will be given to the user on condition that a clear image of his face has already been captured which would exclude the inappropriate person. In order to expedite processing and eliminating unnecessary ones, the input image was compressed, a motion detection function was included in the program, and detection window size was confined.
Keywords: Face detection algorithm, Haar features, Security of ATM.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21091149 Cascade Kalman Filter Configuration for Low Cost IMU/GPS Integration in Car Navigation Like Robot
Authors: Othman Maklouf, Abdurazag Ghila, Ahmed Abdulla
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This paper introduces a low cost INS/GPS algorithm for land vehicle navigation application. The data fusion process is done with an extended Kalman filter in cascade configuration mode. In order to perform numerical simulations, MATLAB software has been developed. Loosely coupled configuration is considered. The results obtained in this work demonstrate that a low-cost INS/GPS navigation system is partially capable of meeting the performance requirements for land vehicle navigation. The relative effectiveness of the kalman filter implementation in integrated GPS/INS navigation algorithm is highlighted. The paper also provides experimental results; field test using a car is carried out.Keywords: GPS, INS, IMU, Kalman filter.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 38491148 An Approximation Method for Exact Boundary Controllability of Euler-Bernoulli System
Authors: Abdelaziz Khernane, Naceur Khelil, Leila Djerou
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The aim of this work is to study the numerical implementation of the Hilbert Uniqueness Method for the exact boundary controllability of Euler-Bernoulli beam equation. This study may be difficult. This will depend on the problem under consideration (geometry, control and dimension) and the numerical method used. Knowledge of the asymptotic behaviour of the control governing the system at time T may be useful for its calculation. This idea will be developed in this study. We have characterized as a first step, the solution by a minimization principle and proposed secondly a method for its resolution to approximate the control steering the considered system to rest at time T.Keywords: Boundary control, exact controllability, finite difference methods, functional optimization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14871147 A Simulation Software for DNA Computing Algorithms Implementation
Authors: M. S. Muhammad, S. M. W. Masra, K. Kipli, N. Zamhari
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The capturing of gel electrophoresis image represents the output of a DNA computing algorithm. Before this image is being captured, DNA computing involves parallel overlap assembly (POA) and polymerase chain reaction (PCR) that is the main of this computing algorithm. However, the design of the DNA oligonucleotides to represent a problem is quite complicated and is prone to errors. In order to reduce these errors during the design stage before the actual in-vitro experiment is carried out; a simulation software capable of simulating the POA and PCR processes is developed. This simulation software capability is unlimited where problem of any size and complexity can be simulated, thus saving cost due to possible errors during the design process. Information regarding the DNA sequence during the computing process as well as the computing output can be extracted at the same time using the simulation software.Keywords: DNA computing, PCR, POA, simulation software
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18141146 Radiowave Propagation in Picocellular Environment Using 2.5D Ray Tracing Technique
Authors: Fathi Alwafie
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This paper presents a ray tracing simulation technique for characterize the radiowave propagation inside building. The implementation of an algorithm capable of enumerating a large number of propagation paths in interactive time for the special case of 2.5D. The effective dielectric constants of the building structure in the simulations are indicated. The study describes an efficient 2.5D model of ray tracing algorithm were compared with 3D model. The result of the first investigations is that the environment of the indoor wave significantly changes as we change the electric parameters of material constructions. A detailed analysis of the dependence of the indoor wave on the wideband characteristics of the channel: root mean square (RMS) delay spread characteristics and Mean excess delay, is also investigated.
Keywords: Picrocellular, Propagation, Ray tracing
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16141145 A Unified Framework for a Robust Conflict-Free Robot Navigation
Authors: S. Veera Ragavan, V. Ganapathy
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Many environment specific methods and systems for Robot Navigation exist. However vast strides in the evolution of navigation technologies and system techniques create the need for a general unified framework that is scalable, modular and dynamic. In this paper a Unified Framework for a Robust Conflict-free Robot Navigation System that can be used for either a structured or unstructured and indoor or outdoor environments has been proposed. The fundamental design aspects and implementation issues encountered during the development of the module are discussed. The results of the deployment of three major peripheral modules of the framework namely the GSM based communication module, GIS Module and GPS module are reported in this paper.Keywords: Localization, Sensor Fusion, Mapping, GIS, GPS, and Autonomous Mobile Robot Navigation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19561144 About the Case Portfolio Management Algorithms and Their Applications
Authors: M. Chumburidze, N. Salia, T. Namchevadze
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This work deals with case processing problems in business. The task of strategic credit requirements management of cases portfolio is discussed. The information model of credit requirements in a binary tree diagram is considered. The algorithms to solve issues of prioritizing clusters of cases in business have been investigated. An implementation of priority queues to support case management operations has been presented. The corresponding pseudo codes for the programming application have been constructed. The tools applied in this development are based on binary tree ordering algorithms, optimization theory, and business management methods.
Keywords: Credit network, case portfolio, binary tree, priority queue, stack.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 761143 A Study on the Least Squares Reduced Parameter Approximation of FIR Digital Filters
Authors: S. Seyedtabaii, E. Seyedtabaii
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Rounding of coefficients is a common practice in hardware implementation of digital filters. Where some coefficients are very close to zero or one, as assumed in this paper, this rounding action also leads to some computation reduction. Furthermore, if the discarded coefficient is of high order, a reduced order filter is obtained, otherwise the order does not change but computation is reduced. In this paper, the Least Squares approximation to rounded (or discarded) coefficient FIR filter is investigated. The result also succinctly extended to general type of FIR filters.Keywords: Digital filter, filter approximation, least squares, model order reduction.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16011142 Implementation of a Reed-Solomon Code as an ECC in Yet Another Flash File System
Authors: Sungjoon Sim, Soongyu Kwon, Dongjae Song, Jong Tae Kim
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Flash memory has become an important storage device in many embedded systems because of its high performance, low power consumption and shock resistance. Multi-level cell (MLC) is developed as an effective solution for reducing the cost and increasing the storage density in recent years. However, most of flash file system cannot handle the error correction sufficiently. To correct more errors for MLC, we implement Reed-Solomon (RS) code to YAFFS, what is widely used for flash-based file system. RS code has longer computing time but the correcting ability is much higher than that of Hamming code.Keywords: Reed-Solomon, NAND flash memory, YAFFS, ErrorCorrecting Code, Flash File System
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24971141 Implementation of an Associative Memory Using a Restricted Hopfield Network
Authors: Tet H. Yeap
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An analog restricted Hopfield Network is presented in this paper. It consists of two layers of nodes, visible and hidden nodes, connected by directional weighted paths forming a bipartite graph with no intralayer connection. An energy or Lyapunov function was derived to show that the proposed network will converge to stable states. By introducing hidden nodes, the proposed network can be trained to store patterns and has increased memory capacity. Training to be an associative memory, simulation results show that the associative memory performs better than a classical Hopfield network by being able to perform better memory recall when the input is noisy.Keywords: Associative memory, Hopfield network, Lyapunov function, Restricted Hopfield network.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4881140 A Parallel Implementation of the Reverse Converter for the Moduli Set {2n, 2n–1, 2n–1–1}
Authors: Mehdi Hosseinzadeh, Amir Sabbagh Molahosseini, Keivan Navi
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In this paper, a new reverse converter for the moduli set {2n, 2n–1, 2n–1–1} is presented. We improved a previously introduced conversion algorithm for deriving an efficient hardware design for reverse converter. Hardware architecture of the proposed converter is based on carry-save adders and regular binary adders, without the requirement for modular adders. The presented design is faster than the latest introduced reverse converter for moduli set {2n, 2n–1, 2n–1–1}. Also, it has better performance than the reverse converters for the recently introduced moduli set {2n+1–1, 2n, 2n–1}
Keywords: Residue arithmetic, Residue number system, Residue-to-Binary converter, Reverse converter
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13131139 Recognition-based Segmentation in Persian Character Recognition
Authors: Mohsen Zand, Ahmadreza Naghsh Nilchi, S. Amirhassan Monadjemi
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Optical character recognition of cursive scripts presents a number of challenging problems in both segmentation and recognition processes in different languages, including Persian. In order to overcome these problems, we use a newly developed Persian word segmentation method and a recognition-based segmentation technique to overcome its segmentation problems. This method is robust as well as flexible. It also increases the system-s tolerances to font variations. The implementation results of this method on a comprehensive database show a high degree of accuracy which meets the requirements for commercial use. Extended with a suitable pre and post-processing, the method offers a simple and fast framework to develop a full OCR system.Keywords: OCR, Persian, Recognition, Segmentation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18401138 Integration of Microarray Data into a Genome-Scale Metabolic Model to Study Flux Distribution after Gene Knockout
Authors: Mona Heydari, Ehsan Motamedian, Seyed Abbas Shojaosadati
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Prediction of perturbations after genetic manipulation (especially gene knockout) is one of the important challenges in systems biology. In this paper, a new algorithm is introduced that integrates microarray data into the metabolic model. The algorithm was used to study the change in the cell phenotype after knockout of Gss gene in Escherichia coli BW25113. Algorithm implementation indicated that gene deletion resulted in more activation of the metabolic network. Growth yield was more and less regulating gene were identified for mutant in comparison with the wild-type strain.Keywords: Metabolic network, gene knockout, flux balance analysis, microarray data, integration.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9961137 A Technique for Execution of Written Values on Shared Variables
Authors: Parvinder S. Sandhu, Vijay K. Banga, Prateek Gupta, Amit Verma
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The current paper conceptualizes the technique of release consistency indispensable with the concept of synchronization that is user-defined. Programming model concreted with object and class is illustrated and demonstrated. The essence of the paper is phases, events and parallel computing execution .The technique by which the values are visible on shared variables is implemented. The second part of the paper consist of user defined high level synchronization primitives implementation and system architecture with memory protocols. There is a proposition of techniques which are core in deciding the validating and invalidating a stall page .Keywords: synchronization objects, barrier, phases and events, shared memory
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11871136 Implementation Issues of Industrial PID Controller and Their Remedies
Authors: C. B. Vishwakarma
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We elaborated the parallel and series Proportional, Integral and Derivative (PID) controllers, which are being used in industries. Various issues, which are very often faced by control engineers while designing the PID controllers for industrial systems are described. The effect of measurement noise on the actuator due to derivative term of a PID controller has been explained in detail. Similarly, proportional kick, derivative kick, saturation tendency of the actuator and reverse phenomena of an industrial process have been summarized. Moreover, we meticulously explained the remedies of the all issues of the parallel industrial PID controller.
Keywords: Band-width limited derivative control, derivative kick, proportional kick, reverse acting controller, series PID controller.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1191135 Comparative Study of Scheduling Algorithms for LTE Networks
Authors: Samia Dardouri, Ridha Bouallegue
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Scheduling is the process of dynamically allocating physical resources to User Equipment (UE) based on scheduling algorithms implemented at the LTE base station. Various algorithms have been proposed by network researchers as the implementation of scheduling algorithm which represents an open issue in Long Term Evolution (LTE) standard. This paper makes an attempt to study and compare the performance of PF, MLWDF and EXP/PF scheduling algorithms. The evaluation is considered for a single cell with interference scenario for different flows such as Best effort, Video and VoIP in a pedestrian and vehicular environment using the LTE-Sim network simulator. The comparative study is conducted in terms of system throughput, fairness index, delay, packet loss ratio (PLR) and total cell spectral efficiency.
Keywords: LTE, Multimedia flows, Scheduling algorithms.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 48111134 Time-Delay Estimation Using Cross-ΨB-Energy Operator
Authors: Z. Saidi, A.O. Boudraa, J.C. Cexus, S. Bourennane
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In this paper, a new time-delay estimation technique based on the cross IB-energy operator [5] is introduced. This quadratic energy detector measures how much a signal is present in another one. The location of the peak of the energy operator, corresponding to the maximum of interaction between the two signals, is the estimate of the delay. The method is a fully data-driven approach. The discrete version of the continuous-time form of the cross IBenergy operator, for its implementation, is presented. The effectiveness of the proposed method is demonstrated on real underwater acoustic signals arriving from targets and the results compared to the cross-correlation method.Keywords: Teager-Kaiser energy operator, Cross-energyoperator, Time-Delay, Underwater acoustic signals.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 56471133 Investigating the Effects of Sociotechnical Changes
Authors: Kee-Young Kwahk
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Cognizant of the fact that enterprise systems involve organizational change and their implementation is over shadowed by a high failure rate, it is argued that there is the need to focus attention on employees- perceptions of such organizational change when explaining adoption behavior of enterprise systems. For this purpose, the research incorporates a conceptual constructo fattitude toward change that captures views about the need for organizational change. Centered on this conceptual construct, the research model includes beliefs regarding the system and behavioral intention as its consequences, and the personal characteristics of organizational commitment and perceived personal competence as its antecedents. Structural equation analysis using LISREL provides significant support for the proposed relationships. Theoretical and practical implications are discussed along with limitations.Keywords: Sociotechnical changes, organizational change, attitude toward change, enterprise information systems.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18751132 Identification of States and Events for the Static and Dynamic Simulation of Single Electron Tunneling Circuits
Authors: Sharief F. Babiker, Abdelkareem Bedri, Rania Naeem
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The implementation of single-electron tunneling (SET) simulators based on the master-equation (ME) formalism requires the efficient and accurate identification of an exhaustive list of active states and related tunnel events. Dynamic simulations also require the control of the emerging states and guarantee the safe elimination of decaying states. This paper describes algorithms for use in the stationary and dynamic control of the lists of active states and events. The paper presents results obtained using these algorithms with different SET structures.Keywords: Active state, Coulomb blockade, Master Equation, Single electron devices
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13901131 An Improved Resource Discovery Approach Using P2P Model for Condor: A Grid Middleware
Authors: Anju Sharma, Seema Bawa
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Resource Discovery in Grids is critical for efficient resource allocation and management. Heterogeneous nature and dynamic availability of resources make resource discovery a challenging task. As numbers of nodes are increasing from tens to thousands, scalability is essentially desired. Peer-to-Peer (P2P) techniques, on the other hand, provide effective implementation of scalable services and applications. In this paper we propose a model for resource discovery in Condor Middleware by using the four axis framework defined in P2P approach. The proposed model enhances Condor to incorporate functionality of a P2P system, thus aim to make Condor more scalable, flexible, reliable and robust.Keywords: Condor Middleware, Grid Computing, P2P, Resource Discovery.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17381130 Contour Estimation in Synthetic and Real Weld Defect Images based on Maximum Likelihood
Authors: M. Tridi, N. Nacereddine, N. Oucief
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This paper describes a novel method for automatic estimation of the contours of weld defect in radiography images. Generally, the contour detection is the first operation which we apply in the visual recognition system. Our approach can be described as a region based maximum likelihood formulation of parametric deformable contours. This formulation provides robustness against the poor image quality, and allows simultaneous estimation of the contour parameters together with other parameters of the model. Implementation is performed by a deterministic iterative algorithm with minimal user intervention. Results testify for the very good performance of the approach especially in synthetic weld defect images.Keywords: Contour, gaussian, likelihood, rayleigh.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16611129 Grid Computing for the Bi-CGSTAB Applied to the Solution of the Modified Helmholtz Equation
Authors: E. N. Mathioudakis, E. P. Papadopoulou
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The problem addressed herein is the efficient management of the Grid/Cluster intense computation involved, when the preconditioned Bi-CGSTAB Krylov method is employed for the iterative solution of the large and sparse linear system arising from the discretization of the Modified Helmholtz-Dirichlet problem by the Hermite Collocation method. Taking advantage of the Collocation ma-trix's red-black ordered structure we organize efficiently the whole computation and map it on a pipeline architecture with master-slave communication. Implementation, through MPI programming tools, is realized on a SUN V240 cluster, inter-connected through a 100Mbps and 1Gbps ethernet network,and its performance is presented by speedup measurements included.
Keywords: Collocation, Preconditioned Bi-CGSTAB, MPI, Grid and DSM Systems.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16841128 The Role of the Dominant Party of the Republic of Kazakhstan and China's Ruling Party in a Country's Modernization: Similarities and Differences
Authors: Dinara B. Dauyen, Nurzhamal A. Aldabek
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The purpose of this work is to identify the positive and negative aspects of parties- participation in the country-s modernization, which in turn, will help a country to determine the necessary steps to improve the social-economic development. The article considers a question of the role of the dominating party of Kazakhstan and ruling party of China in the country-s modernization. Using a comparative analysis reveals differences between the People's Democratic Party “Nur Otan" and the Communist Party of China. It is discussed the policy of carrying out of modernization, the main actions of political parties of both countries with a view of modernization implementation.
Keywords: China's modernization, dominant party, ruling party, modernization of Kazakhstan.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15381127 Neural Network in Fixed Time for Collision Detection between Two Convex Polyhedra
Authors: M. Khouil, N. Saber, M. Mestari
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In this paper, a different architecture of a collision detection neural network (DCNN) is developed. This network, which has been particularly reviewed, has enabled us to solve with a new approach the problem of collision detection between two convex polyhedra in a fixed time (O (1) time). We used two types of neurons, linear and threshold logic, which simplified the actual implementation of all the networks proposed. The study of the collision detection is divided into two sections, the collision between a point and a polyhedron and then the collision between two convex polyhedra. The aim of this research is to determine through the AMAXNET network a mini maximum point in a fixed time, which allows us to detect the presence of a potential collision.
Keywords: Collision identification, fixed time, convex polyhedra, neural network, AMAXNET.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18161126 Assessment Tool for Social Responsibility Performance According to the ISO 26000
Authors: W. Fethallah, L. Chraibi, N. Sefiani
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The present paper is concerned with a statistical approach involving latent and manifest variables applied in order to assess the organization's social responsibility performance. The main idea is to develop an assessment tool and a measurement of the Social Responsibility Performance, enabling the company to characterize her performance regarding to the ISO 26000 standard's seven core subjects. For this, we conceptualize a structural equation modeling (SEM) which describes various causal connections between the Social Responsibility’s components. The SEM’s resolution is based on the Partial Least squares (PLS) method and the implementation is running in the XLSTAT software.Keywords: Corporate social responsibility, latent and manifest variable, partial least squares, structural equation model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12241125 Design as Contract and Blueprint – Tackling Maturity Level 1 Software Vendors in an e-School Project
Authors: Yung-Pin Cheng, Ching-Huei Wang
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Process improvements have drawn much attention in practical software engineering. The capability maturity levels from CMMI have become an important index to assess a software company-s software engineering capability. However, in countries like Taiwan, customers often have no choices but to deal with vendors that are not CMMI prepared or qualified. We call these vendors maturitylevel- 1 (ML1) vendors. In this paper, we describe our experience from consulting an e-school project. We propose an approach to help our client tackle the ML1 vendors. Through our system analysis, we produce a design. This design is suggested to be used as part of contract and a blueprint to guide the implementation.Keywords: CMMI, Software Engineering, Software Design, Designas Contract.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15291124 Implementation of the Recursive Formula for Evaluation of the Strength of Daniels’ Model
Authors: Václav Sadílek, Miroslav Vořechovský
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The paper deals with the classical fiber bundle model of equal load sharing, sometimes referred to as the Daniels’ bundle or the democratic bundle. Daniels formulated a multidimensional integral and also a recursive formula for evaluation of the strength cumulative distribution function. This paper describes three algorithms for evaluation of the recursive formula and also their implementations with source codes in the Python high-level programming language. A comparison of the algorithms are provided with respect to execution time. Analysis of orders of magnitudes of addends in the recursion is also provided.Keywords: Daniels bundle model, equal load sharing, Python, mpmath.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20951123 IAS 41 Implementation Challenges – The Case of Romania
Authors: Liliana Feleagă, Niculae Feleagă, Vasile Răileanu
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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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