Search results for: regional issue.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1204

Search results for: regional issue.

424 Utilization of Demolished Concrete Waste for New Construction

Authors: Asif Husain, Majid Matouq Assas

Abstract:

In recent years demolished concrete waste handling and management is the new primary challenging issue faced by the countries all over the world. It is very challenging and hectic problem that has to be tackled in an indigenous manner, it is desirable to completely recycle demolished concrete waste in order to protect natural resources and reduce environmental pollution. In this research paper an experimental study is carried out to investigate the feasibility and recycling of demolished waste concrete for new construction. The present investigation to be focused on recycling demolished waste materials in order to reduce construction cost and resolving housing problems faced by the low income communities of the world. The crushed demolished concrete wastes is segregated by sieving to obtain required sizes of aggregate, several tests were conducted to determine the aggregate properties before recycling it into new concrete. This research shows that the recycled aggregate that are obtained from site make good quality concrete. The compressive strength test results of partial replacement and full recycled aggregate concrete and are found to be higher than the compressive strength of normal concrete with new aggregate.

Keywords: Demolished, concrete waste, recycle, new concrete, fresh coarse aggregate.

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423 A 3D Approach for Extraction of the Coronaryartery and Quantification of the Stenosis

Authors: Mahdi Mazinani, S. D. Qanadli, Rahil Hosseini, Tim Ellis, Jamshid Dehmeshki

Abstract:

Segmentation and quantification of stenosis is an important task in assessing coronary artery disease. One of the main challenges is measuring the real diameter of curved vessels. Moreover, uncertainty in segmentation of different tissues in the narrow vessel is an important issue that affects accuracy. This paper proposes an algorithm to extract coronary arteries and measure the degree of stenosis. Markovian fuzzy clustering method is applied to model uncertainty arises from partial volume effect problem. The algorithm employs: segmentation, centreline extraction, estimation of orthogonal plane to centreline, measurement of the degree of stenosis. To evaluate the accuracy and reproducibility, the approach has been applied to a vascular phantom and the results are compared with real diameter. The results of 10 patient datasets have been visually judged by a qualified radiologist. The results reveal the superiority of the proposed method compared to the Conventional thresholding Method (CTM) on both datasets.

Keywords: 3D coronary artery tree extraction, segmentation, quantification, fuzzy clustering, and Markov random field

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422 Modeling and Analysis of the Effects of Temperature and Pressure on the Gas-Crossover in Polymer Electrolyte Membrane Electrolyzer

Authors: A. H. Abdol Rahim, Alhassan Salami Tijani

Abstract:

Hydrogen produced by means of polymer electrolyte membrane electrolyzer (PEME) is one of the most promising methods due to clean and renewable energy source. In the process, some energy loss due to mass transfer through a PEM is caused by diffusion, electro-osmotic drag, and the pressure difference between the cathode channel and anode channel. In PEME, water molecules and ionic particles transferred between the electrodes from anode to cathode, Extensive mixing of the hydrogen and oxygen at anode channel due to gases cross-over must be avoided. In recent times the consciousness of safety issue in high pressure PEME where the oxygen mix with hydrogen at anode channel could create, explosive conditions have generated a lot of concern. In this paper, the steady state and simulation analysis of gases crossover in PEME on the temperature and pressure effect are presented. The simulations have been analysis in MATLAB based on the well-known Fick’s Law of molecular diffusion. The simulation results indicated that as temperature increases, there is a significant decrease in operating voltage.

Keywords: Diffusion, gases cross-over, steady state.

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421 How Celebrities can be used in Advertising to the Best Advantage?

Authors: Laimona Sliburyte

Abstract:

The ever increasing product diversity and competition on the market of goods and services has dictated the pace of growth in the number of advertisements. Despite their admittedly diminished effectiveness over the recent years, advertisements remain the favored method of sales promotion. Consequently, the challenge for an advertiser is to explore every possible avenue of making an advertisement more noticeable, attractive and impellent for consumers. One way to achieve this is through invoking celebrity endorsements. On the one hand, the use of a celebrity to endorse a product involves substantial costs, however, on the other hand, it does not immediately guarantee the success of an advertisement. The question of how celebrities can be used in advertising to the best advantage is therefore of utmost importance. Celebrity endorsements have become commonplace: empirical evidence indicates that approximately 20 to 25 per cent of advertisements feature some famous person as a product endorser. The popularity of celebrity endorsements demonstrates the relevance of the topic, especially in the context of the current global economic downturn, when companies are forced to save in order to survive, yet simultaneously to heavily invest in advertising and sales promotion. The issue of the effective use of celebrity endorsements also figures prominently in the academic discourse. The study presented below is thus aimed at exploring what qualities (characteristics) of a celebrity endorser have an impact on the ffectiveness of the advertisement in which he/she appears and how.

Keywords: Advertising, celebrity, celebrity endorsements, effectiveness of celebrity.

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420 Clubs Forming on Crazyvote -The Blurred Social Boundary Between Online Communities and the Real World

Authors: Ko-Hsun Huang, Hsiao-Chen You, Yi-Shin Deng

Abstract:

With the rapid growth and development of information and communication technology, the Internet has played a definite and irreplaceable role in people-s social lives in Taiwan like in other countries. In July 2008, on a general social website, an unexpected phenomenon was noticed – that there were more than one hundred users who started forming clubs voluntarily and having face-to-face gatherings for specific purposes. In this study, it-s argued whether or not teenagers- social contact on the Internet is involved in their life context, and tried to reveal the teenagers- social preferences, values, and needs, which merge with and influence teenagers- social activities. Therefore, the study conducts multiple user experience research methods, which include practical observations and qualitative analysis by contextual inquiries and in-depth interviews. Based on the findings, several design implications for software related to social interactions and cultural inheritance are offered. It is concluded that the inherent values of a social behaviors might be a key issue in developing computer-mediated communication or interaction designs in the future.

Keywords: Social Computing, Social Interaction, User-centered Design, Contextual Inquiry.

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419 Presentation of a Mix Algorithm for Estimating the Battery State of Charge Using Kalman Filter and Neural Networks

Authors: Amin Sedighfar, M. R. Moniri

Abstract:

Determination of state of charge (SOC) in today’s world becomes an increasingly important issue in all the applications that include a battery. In fact, estimation of the SOC is a fundamental need for the battery, which is the most important energy storage in Hybrid Electric Vehicles (HEVs), smart grid systems, drones, UPS and so on. Regarding those applications, the SOC estimation algorithm is expected to be precise and easy to implement. This paper presents an online method for the estimation of the SOC of Valve-Regulated Lead Acid (VRLA) batteries. The proposed method uses the well-known Kalman Filter (KF), and Neural Networks (NNs) and all of the simulations have been done with MATLAB software. The NN is trained offline using the data collected from the battery discharging process. A generic cell model is used, and the underlying dynamic behavior of the model has used two capacitors (bulk and surface) and three resistors (terminal, surface, and end), where the SOC determined from the voltage represents the bulk capacitor. The aim of this work is to compare the performance of conventional integration-based SOC estimation methods with a mixed algorithm. Moreover, by containing the effect of temperature, the final result becomes more accurate. 

Keywords: Kalman filter, neural networks, state-of-charge, VRLA battery.

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418 A Comparison of Some Thresholding Selection Methods for Wavelet Regression

Authors: Alsaidi M. Altaher, Mohd T. Ismail

Abstract:

In wavelet regression, choosing threshold value is a crucial issue. A too large value cuts too many coefficients resulting in over smoothing. Conversely, a too small threshold value allows many coefficients to be included in reconstruction, giving a wiggly estimate which result in under smoothing. However, the proper choice of threshold can be considered as a careful balance of these principles. This paper gives a very brief introduction to some thresholding selection methods. These methods include: Universal, Sure, Ebays, Two fold cross validation and level dependent cross validation. A simulation study on a variety of sample sizes, test functions, signal-to-noise ratios is conducted to compare their numerical performances using three different noise structures. For Gaussian noise, EBayes outperforms in all cases for all used functions while Two fold cross validation provides the best results in the case of long tail noise. For large values of signal-to-noise ratios, level dependent cross validation works well under correlated noises case. As expected, increasing both sample size and level of signal to noise ratio, increases estimation efficiency.

Keywords: wavelet regression, simulation, Threshold.

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417 Theoretical Exploration for the Impact of Accounting for Special Methods in Connectivity-Based Cohesion Measurement

Authors: Jehad Al Dallal

Abstract:

Class cohesion is a key object-oriented software quality attribute that is used to evaluate the degree of relatedness of class attributes and methods. Researchers have proposed several class cohesion measures. However, the effect of considering the special methods (i.e., constructors, destructors, and access and delegation methods) in cohesion calculation is not thoroughly theoretically studied for most of them. In this paper, we address this issue for three popular connectivity-based class cohesion measures. For each of the considered measures we theoretically study the impact of including or excluding special methods on the values that are obtained by applying the measure. This study is based on analyzing the definitions and formulas that are proposed for the measures. The results show that including/excluding special methods has a considerable effect on the obtained cohesion values and that this effect varies from one measure to another. For each of the three connectivity-based measures, the proposed theoretical study recommended excluding the special methods in cohesion measurement.

Keywords: Object-oriented class, software quality, class cohesion measure, class cohesion, special methods.

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416 Dynamic-Stochastic Influence Diagrams: Integrating Time-Slices IDs and Discrete Event Systems Modeling

Authors: Xin Zhao, Yin-fan Zhu, Wei-ping Wang, Qun Li

Abstract:

The Influence Diagrams (IDs) is a kind of Probabilistic Belief Networks for graphic modeling. The usage of IDs can improve the communication among field experts, modelers, and decision makers, by showing the issue frame discussed from a high-level point of view. This paper enhances the Time-Sliced Influence Diagrams (TSIDs, or called Dynamic IDs) based formalism from a Discrete Event Systems Modeling and Simulation (DES M&S) perspective, for Exploring Analysis (EA) modeling. The enhancements enable a modeler to specify times occurred of endogenous events dynamically with stochastic sampling as model running and to describe the inter- influences among them with variable nodes in a dynamic situation that the existing TSIDs fails to capture. The new class of model is named Dynamic-Stochastic Influence Diagrams (DSIDs). The paper includes a description of the modeling formalism and the hiberarchy simulators implementing its simulation algorithm, and shows a case study to illustrate its enhancements.

Keywords: Time-sliced influence diagrams, discrete event systems, dynamic-stochastic influence diagrams, modeling formalism, simulation algorithm.

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415 A Review of Control Schemes for Active Power Filters in Order to Power Quality Improvement

Authors: Mohammad Hasan Raouf, Azim Nowbakht, Mohammad Bagher Haddadi, Mohammad Reza Tabatabaei

Abstract:

Power quality has become a very important issue recently due to the impact on electricity suppliers, equipment manufacturers and customers. Power quality is described as the variation of voltage, current and frequency in a power system. Voltage magnitude is one of the major factors that determine the quality of power. Indeed, custom power technology, the low-voltage counterpart of the more widely known flexible ac transmission system (FACTS) technology, aimed at high-voltage power transmission applications, has emerged as a credible solution to solve many problems relating to power quality problems. There are various power quality problems such as voltage sags, swells, flickers, interruptions and harmonics etc. Active Power Filter (APF) is one of the custom power devices and can mitigate harmonics, reactive power and unbalanced load currents originating from load side. In this study, an extensive review of APF studies, the advantages and disadvantages of each introduced methods are presented. The study also helps the researchers to choose the optimum control techniques and power circuit configuration for APF applications.

Keywords: Power Quality, Custom Power, Active Filter, Control Approach.

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414 Fuzzy Multiple Criteria Decision Making for Unmanned Combat Aircraft Selection Using Proximity Measure Method

Authors: C. Ardil

Abstract:

Intuitionistic fuzzy sets (IFS), Pythagorean fuzzy sets (PyFS), Picture fuzzy sets (PFS), q-rung orthopair fuzzy sets (q-ROF), Spherical fuzzy sets (SFS), T-spherical FS, and Neutrosophic sets (NS) are reviewed as multidimensional extensions of fuzzy sets in order to more explicitly and informatively describe the opinions of decision-making experts under uncertainty. To handle operations with standard fuzzy sets (SFS), the necessary operators; weighted arithmetic mean (WAM), weighted geometric mean (WGM), and Minkowski distance function are defined. The algorithm of the proposed proximity measure method (PMM) is provided with a multiple criteria group decision making method (MCDM) for use in a standard fuzzy set environment. To demonstrate the feasibility of the proposed method, the problem of selecting the best drone for an Air Force procurement request is used. The proximity measure method (PMM) based multidimensional standard fuzzy sets (SFS) is introduced to demonstrate its use with an issue involving unmanned combat aircraft selection.

Keywords: standard fuzzy sets (SFS), unmanned combat aircraft selection, multiple criteria decision making (MCDM), proximity measure method (PMM).

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413 Towards Model-Driven Communications

Authors: Antonio Natali, Ambra Molesini

Abstract:

In modern distributed software systems, the issue of communication among composing parts represents a critical point, but the idea of extending conventional programming languages with general purpose communication constructs seems difficult to realize. As a consequence, there is a (growing) gap between the abstraction level required by distributed applications and the concepts provided by platforms that enable communication. This work intends to discuss how the Model Driven Software Development approach can be considered as a mature technology to generate in automatic way the schematic part of applications related to communication, by providing at the same time high level specialized languages useful in all the phases of software production. To achieve the goal, a stack of languages (meta-meta¬models) has been introduced in order to describe – at different levels of abstraction – the collaborative behavior of generic entities in terms of communication actions related to a taxonomy of messages. Finally, the generation of platforms for communication is viewed as a form of specification of language semantics, that provides executable models of applications together with model-checking supports and effective runtime environments.

Keywords: Interactions, specific languages, meta-models, model driven development.

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412 The Impacts of Off-Campus Students on Local Neighbourhood in Malaysia

Authors: Dasimah Bt Omar, Faizul Abdullah, Fatimah Yusof, Hazlina Hamdan, Naasah Nasrudin, Ishak Che Abullah

Abstract:

The impacts of near-campus student housing, or offcampus students accommodation cannot be ignored by the universities and as well as the community officials. Numerous scholarly studies, have highlighted the substantial economic impacts either; direct, indirect or induced, and cumulatively the roles of the universities have significantly contributed to the local economies. The issue of the impacts of off-campus student rental housing on neighbourhoods is one that has been of long-standing but increasing concern in Malaysia. Statistically, in Malaysia, there was approximately a total of 1.2 - 1.5 million students in 2009. By the year 2015, it is expected that 50 per cent of 18 to 30 year olds active population should gain access to university education, amounting to 120,000 yearly. The objectives of the research are to assess the impacts off-campus students on the local neighbourhood and specifically to obtain information on the living and learning conditions of off-campus students of Universiti Teknologi MARA Shah Alam, Malaysia. It is also to isolate those factors that may impede the successful learning so that priority can be given to them in subsequent policy implementations and actions by government and the higher education institutions.

Keywords: off-campus students, neighbourhood, impacts, living and learning conditions

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411 A Comprehensive Review on Different Mixed Data Clustering Ensemble Methods

Authors: S. Sarumathi, N. Shanthi, S. Vidhya, M. Sharmila

Abstract:

An extensive amount of work has been done in data clustering research under the unsupervised learning technique in Data Mining during the past two decades. Moreover, several approaches and methods have been emerged focusing on clustering diverse data types, features of cluster models and similarity rates of clusters. However, none of the single clustering algorithm exemplifies its best nature in extracting efficient clusters. Consequently, in order to rectify this issue, a new challenging technique called Cluster Ensemble method was bloomed. This new approach tends to be the alternative method for the cluster analysis problem. The main objective of the Cluster Ensemble is to aggregate the diverse clustering solutions in such a way to attain accuracy and also to improve the eminence the individual clustering algorithms. Due to the massive and rapid development of new methods in the globe of data mining, it is highly mandatory to scrutinize a vital analysis of existing techniques and the future novelty. This paper shows the comparative analysis of different cluster ensemble methods along with their methodologies and salient features. Henceforth this unambiguous analysis will be very useful for the society of clustering experts and also helps in deciding the most appropriate one to resolve the problem in hand.

Keywords: Clustering, Cluster Ensemble Methods, Coassociation matrix, Consensus Function, Median Partition.

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410 A Hybrid Nature Inspired Algorithm for Generating Optimal Query Plan

Authors: R. Gomathi, D. Sharmila

Abstract:

The emergence of the Semantic Web technology increases day by day due to the rapid growth of multiple web pages. Many standard formats are available to store the semantic web data. The most popular format is the Resource Description Framework (RDF). Querying large RDF graphs becomes a tedious procedure with a vast increase in the amount of data. The problem of query optimization becomes an issue in querying large RDF graphs. Choosing the best query plan reduces the amount of query execution time. To address this problem, nature inspired algorithms can be used as an alternative to the traditional query optimization techniques. In this research, the optimal query plan is generated by the proposed SAPSO algorithm which is a hybrid of Simulated Annealing (SA) and Particle Swarm Optimization (PSO) algorithms. The proposed SAPSO algorithm has the ability to find the local optimistic result and it avoids the problem of local minimum. Experiments were performed on different datasets by changing the number of predicates and the amount of data. The proposed algorithm gives improved results compared to existing algorithms in terms of query execution time.

Keywords: Semantic web, RDF, Query optimization, Nature inspired algorithms, PSO, SA.

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409 Understanding Workplace Behavior through Organizational Culture and Complex Adaptive Systems Theory

Authors: Péter Restás, Andrea Czibor, Zsolt Péter Szabó

Abstract:

Purpose: This article aims to rethink the phenomena of employee behavior as a product of a system. Both organizational culture and Complex Adaptive Systems (CAS) theory emphasize that individual behavior depends on the specific system and the unique organizational culture. These two major theories are both represented in the field of organizational studies; however, they are rarely used together for the comprehensive understanding of workplace behavior. Methodology: By reviewing the literature we use key concepts stemming from organizational culture and CAS theory in order to show the similarities between these theories and create an enriched understanding of employee behavior. Findings: a) Workplace behavior is defined here as social cognition issue. b) Organizations are discussed here as complex systems, and cultures which drive and dictate the cognitive processes of agents in the system. c) Culture gives CAS theory a context which lets us see organizations not just as ever-changing and unpredictable, but as such systems that aim to create and maintain stability by recurring behavior. Conclusion: Applying the knowledge from culture and CAS theory sheds light on our present understanding of employee behavior, also emphasizes the importance of novel ways in organizational research and management.

Keywords: Complex adaptive systems theory, employee behavior, organizational culture, stability.

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408 Stability Analysis of Single Inverter Fed Two Induction Motors in Parallel

Authors: R. Gunabalan, V. Subbiah

Abstract:

This paper discusses the novel graphical approach for stability analysis of multi induction motor drive controlled by a single inverter. Stability issue arises in parallel connected induction motors under unbalanced load conditions. The two powerful globally accepted modeling and simulation software packages such as MATLAB and LabVIEW are selected to perform the stability analysis. The stability investigation is performed for different load conditions and difference in stator and rotor resistances among the two motors. It is very simple and effective than the techniques presented to obtain the stability of the parallel connected induction motor drive under unbalanced load conditions. Approximate transfer functions are considered to model the induction motors, load dynamics, speed controllers and inverter. Simulink library tools are utilized to model the entire drive scheme in MATLAB. Stability study is discussed in LabVIEW using control design and simulation toolkits. Simulation results are illustrated for various running conditions to demonstrate the effectiveness of the transfer function method.

Keywords: Induction motor, Modeling, Stability analysis, Transfer function model.

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407 Legal Regulation and Critical Analysis for an Effectively Treatment of Pharmaceutical Waste

Authors: Merita Dauti, Edita Alili-Idrizi, Sihana Ahmeti–Lika, Ledjan Malaj

Abstract:

The extermination and proper disposal of pharmaceutical wastes from expired and unused medications remains a disputable issue due to their specific nature and characteristics. Even though the hazards from these wastes are already well known in terms of environment and human health, people still treat them as usual wastes. At a national level, in many countries the management of pharmaceutical and medical wastes has been one of the main objectives in order to protect people’s health and the environment. Even though many legal regulations exist in this respect, there has not been a single law that would clearly explain the procedures of returning medicines, ways of selection, treatment and extermination of pharmaceutical wastes. This paper aims at analyzing the practices of pharmaceutical waste management and treatment in some European countries as well as a review of the legislation and official guidelines in managing these kinds of wastes and protecting the environment and human health. A suitable treatment and management of expired medications and other similar wastes would be in the interest of public health in the first place, as well as in the interest of healthcare institutions and other bodies engaged in environment protection.

Keywords: Pharmaceutical waste, legal regulation, proper disposal, environment pollution.

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406 The Role of Contextual Ontologies in Enterprise Modeling

Authors: Ahmed Arara

Abstract:

Information sharing and exchange, rather than information processing, is what characterizes information technology in the 21st century. Ontologies, as shared common understanding, gain increasing attention, as they appear as the most promising solution to enable information sharing both at a semantic level and in a machine-processable way. Domain Ontology-based modeling has been exploited to provide shareability and information exchange among diversified, heterogeneous applications of enterprises. Contextual ontologies are “an explicit specification of contextual conceptualization". That is: ontology is characterized by concepts that have multiple representations and they may exist in several contexts. Hence, contextual ontologies are a set of concepts and relationships, which are seen from different perspectives. Contextualization is to allow for ontologies to be partitioned according to their contexts. The need for contextual ontologies in enterprise modeling has become crucial due to the nature of today's competitive market. Information resources in enterprise is distributed and diversified and is in need to be shared and communicated locally through the intranet and globally though the internet. This paper discusses the roles that ontologies play in an enterprise modeling, and how ontologies assist in building a conceptual model in order to provide communicative and interoperable information systems. The issue of enterprise modeling based on contextual domain ontology is also investigated, and a framework is proposed for an enterprise model that consists of various applications.

Keywords: Contextual ontologies, Enterprise model, domainontology.

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405 An Empirical Investigation on the Dynamics of Knowledge and IT Industries in Korea

Authors: Sang Ho Lee, Tae Heon Moon, Youn Taik Leem, Kwang Woo Nam

Abstract:

Knowledge and IT inputs to other industrial production have become more important as a key factor for the competitiveness of national and regional economies, such as knowledge economies in smart cities. Knowledge and IT industries lead the industrial innovation and technical (r)evolution through low cost, high efficiency in production, and by creating a new value chain and new production path chains, which is referred as knowledge and IT dynamics. This study aims to investigate the knowledge and IT dynamics in Korea, which are analyzed through the input-output model and structural path analysis. Twenty-eight industries were reclassified into seven categories; Agriculture and Mining, IT manufacture, Non-IT manufacture, Construction, IT-service, Knowledge service, Non-knowledge service to take close look at the knowledge and IT dynamics. Knowledge and IT dynamics were analyzed through the change of input output coefficient and multiplier indices in terms of technical innovation, as well as the changes of the structural paths of the knowledge and IT to other industries in terms of new production value creation from 1985 and 2010. The structural paths of knowledge and IT explain not only that IT foster the generation, circulation and use of knowledge through IT industries and IT-based service, but also that knowledge encourages IT use through creating, sharing and managing knowledge. As a result, this paper found the empirical investigation on the knowledge and IT dynamics of the Korean economy. Knowledge and IT has played an important role regarding the inter-industrial transactional input for production, as well as new industrial creation. The birth of the input-output production path has mostly originated from the knowledge and IT industries, while the death of the input-output production path took place in the traditional industries from 1985 and 2010. The Korean economy has been in transition to a knowledge economy in the Smart City.

Keywords: Knowledge and IT industries, input-output model, structural path analysis, dynamics of knowledge and IT, knowledge economy, knowledge city, smart city.

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404 Design Standardization in Aramco: Strategic Analysis

Authors: Mujahid S. Alharbi

Abstract:

The construction of process plants in oil and gas-producing countries, such as Saudi Arabia, necessitates substantial investment in design and building. Each new plant, while unique, includes common building types, suggesting an opportunity for design standardization. This study investigates the adoption of standardized Issue for Construction (IFC) packages for non-process buildings in Saudi Aramco. A SWOT analysis presents the strengths, weaknesses, opportunities, and threats of this approach. The approach's benefits are illustrated using the Hawiyah Unayzah Gas Reservoir Storage Program (HUGRSP) as a case study. Standardization not only offers significant cost savings and operational efficiencies, but also expedites project timelines, reduces the potential for change orders, and fosters local economic growth by allocating building tasks to local contractors. Standardization also improves project management by easing interface constraints between different contractors and promoting adaptability to future industry changes. This research underscores the standardization of non-process buildings as a powerful strategy for cost optimization, efficiency enhancement, and local economic development in process plant construction within the oil and gas sector.

Keywords: Building, construction, management, project, standardization.

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403 Several Aspects of the Conceptual Framework of Financial Reporting

Authors: Nadezhda Kvatashidze

Abstract:

The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: Conceptual Framework for financial reporting, Qualitative characteristics of financial information, Professional judgement, Cost constraints, Financial reporting.

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402 Barrier Properties of Starch - Ethylene Vinyl Alcohol Nanocomposites

Authors: Farid Amidi-Fazli, Neda Amidi-Fazli

Abstract:

Replacement of plastics used in the food industry seems to be a serious issue to overcome mainly the environmental problems in recent years. This study investigates the hydrophilicity and permeability properties of starch biopolymer which ethylene vinyl alcohol (EVOH) (0-10%) and nanocrystalline cellulose (NCC) (1-15%) were used to enhance its properties. Starch -EVOH nanocomposites were prepared by casting method in different formulations. NCC production by acid hydrolysis was confirmed by scanning electron microscopy. Solubility, water vapor permeability, water vapor transmission rate and moisture absorbance were measured on each of the nanocomposites. The results were analyzed by SAS software. The lowest moisture absorbance was measured in pure starch nanocomposite containing 8% NCC. The lowest permeability to water vapor belongs to starch nanocomposite containing 8% NCC and the sample containing 7.8% EVOH and 13% NCC. Also the lowest solubility was observed in the composite contains the highest amount of EVOH. Applied Process resulted in production of bio films which have good resistance to water vapor permeability and solubility in water. The use of NCC and EVOH leads to reduced moisture absorbance property of the biofilms.

Keywords: Starch, EVOH, nanocrystalline cellulose, Hydrophilicity.

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401 Authoring Tactile Gestures: Case Study for Emotion Stimulation

Authors: Rodrigo Lentini, Beatrice Ionascu, Friederike A. Eyssel, Scandar Copti, Mohamad Eid

Abstract:

The haptic modality has brought a new dimension to human computer interaction by engaging the human sense of touch. However, designing appropriate haptic stimuli, and in particular tactile stimuli, for various applications is still challenging. To tackle this issue, we present an intuitive system that facilitates the authoring of tactile gestures for various applications. The system transforms a hand gesture into a tactile gesture that can be rendering using a home-made haptic jacket. A case study is presented to demonstrate the ability of the system to develop tactile gestures that are recognizable by human subjects. Four tactile gestures are identified and tested to intensify the following four emotional responses: high valence – high arousal, high valence – low arousal, low valence – high arousal, and low valence – low arousal. A usability study with 20 participants demonstrated high correlation between the selected tactile gestures and the intended emotional reaction. Results from this study can be used in a wide spectrum of applications ranging from gaming to interpersonal communication and multimodal simulations.

Keywords: Tactile stimulation, tactile gesture, emotion reactions, arousal, valence.

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400 Strategies for Securing Safety Messages with Fixed Key Infrastructure in Vehicular Network

Authors: Nasser Mozayani, Maryam Barzegar, Hoda Madani

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Vehicular communications play a substantial role in providing safety in transportation by means of safety message exchange. Researchers have proposed several solutions for securing safety messages. Protocols based on a fixed key infrastructure are more efficient in implementation and maintain stronger security in comparison with dynamic structures. These protocols utilize zone partitioning to establish distinct key infrastructure under Certificate Authority (CA) supervision in different regions. Secure anonymous broadcasting (SAB) is one of these protocols that preserves most of security aspects but it has some deficiencies in practice. A very important issue is region change of a vehicle for its mobility. Changing regions leads to change of CA and necessity of having new key set to resume communication. In this paper, we propose solutions for informing vehicles about region change to obtain new key set before entering next region. This hinders attackers- intrusion, packet loss and lessons time delay. We also make key request messages secure by confirming old CA-s public key to the message, hence stronger security for safety message broadcasting is attained.

Keywords: Secure broadcasting, Certificate authority (CA), Key exchange, Vehicular network.

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399 Perspective and Challenge of Tidal Power in Bangladesh

Authors: Md. Alamgir Hossain, Md. Zakir Hossain, Md. Atiqur Rahman

Abstract:

Tidal power can play a vital role in integrating as new source of renewable energy to the off-grid power connection in isolated areas, namely Sandwip, in Bangladesh. It can reduce the present energy crisis and improve the social, environmental and economic perspective of Bangladesh. Tidal energy is becoming popular around the world due to its own facilities. The development of any country largely depends on energy sector improvement. Lack of energy sector is because of hampering progress of any country development, and the energy sector will be stable by only depend on sustainable energy sources. Renewable energy having environmental friendly is the only sustainable solution of secure energy system. Bangladesh has a huge potential of tidal power at different locations, but effective measures on this issue have not been considered sincerely. This paper summarizes the current energy scenario, and Bangladesh can produce power approximately 53.19 MW across the country to reduce the growing energy demand utilizing tidal energy as well as it is shown that Sandwip is highly potential place to produce tidal power, which is estimated approximately 16.49 MW by investing only US $10.37 million. Besides this, cost management for tidal power plant has been also discussed.

Keywords: Sustainable energy, tidal power, cost analysis, power demand, gas crisis.

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398 Female Work Force Participation and Women Empowerment in Haryana

Authors: Dinabandhu Mahata, Amit Kumar, Ambarish Kumar Rai

Abstract:

India is known as a country of diversity regarding the social, cultural and wide geographical variations. In the north and north-west part of the country, the strong patriarchal norms and the male dominance based social structure are the important constructs. Patriarchal social setup adversely affects the women’s social and economic wellbeing and hence in that social structure women are considered as second level citizen. Work participation rate of women has directly linked to the development of society or household. Haryana is one of the developed states of India, still being ahead in economic prosperity, much lagged behind in gender-based equality and male dominance in all dimensions of life. The position of women in the Haryana is no better than the other states of India. Haryana state has the great difference among the male-female sex ratio which is a serious concern for social science research as a demographic problem for the state. Now women are requiring for their holistic empowerment and that will take care of them for an enabling process that must lead to their economic as well as social transformation. Hence, the objective of the paper is to address the role of sex ratio, women literacy and her work participation in the process of their empowerment with special attention to the gender perspective. The study used the data from Census of India from 1991 to 2011. This paper will examine the regional disparity of sex ratio, literacy rate and female work participation and the improvement of empowerment of women in the state of Haryana. This paper will suggest the idea for focusing much intensively on the issues of women empowerment through enhancement of her education, workforce participation and social participation with people participation and holistic approach.

Keywords: Sex ratio, literacy rate, workforce participation rate, women empowerment, Haryana.

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397 Problems of Innovation Development of Wireless Data Transfer Branch in the Cellular Market of Kazakhstan

Authors: Yessengeldy Kuanyshpayev

Abstract:

Now in some countries of the world the cellular market is on the point of saturation, in others - positive dynamics of development kept on. The reasons for it are also different, but there are united by their general susceptibility to innovation changes, if they are really innovative. If to take as an example the cellular market of Kazakhstan it is defined by the low percent of smart phones at consumers, the low population density, undercapacity of the 3G channel, and absence of universal access to the LTE technology that limits dynamical growth of this branch. These moments are aggravated by failures of starting commercial projects by private companies which prevent to be implemented and widely adopted to a new product among consumers. The object of the research is possible integration of wireless and program technologies at which introduction the idea can regenerate in an innovation. The analysis of existing projects in the market and the possible union of the technologies through a prism of theoretical bases of innovative activity shows that efficiency of the company by development and introduction of innovations is possible only thanks to strict observance of all terms and conditions of the innovative process which main term is profit. Despite that fact that on a global scale the innovativeness issue of companies is very popular, there are no researches about possibility of innovative breaks in the field of wireless access to the Internet in the cellular market of Kazakhstan.

Keywords: Cellular market, commercialization, innovation, the effectiveness of company.

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396 Customer Adoption and Attitudes in Mobile Banking in Sri Lanka

Authors: Prasansha Kumari

Abstract:

This paper intends to identify and analyze customer adoption and attitudes towards mobile banking facilities. The study uses six perceived characteristics of innovation that can be used to form a favorable or unfavorable attitude toward an innovation, namely: Relative advantage, compatibility, complexity, trailability, risk, and observability. Collected data were analyzed using Pearson Chi-Square test. The results showed that mobile bank users were predominantly males. There is a growing trend among young, educated customers towards converting to mobile banking in Sri Lanka. The research outcomes suggested that all the six factors are statistically highly significant in influencing mobile banking adoption and attitude formation towards mobile banking in Sri Lanka. The major reasons for adopting mobile banking services are the accessibility and availability of services regardless of time and place. Over the 75 percent of the respondents mentioned that savings in time and effort and low financial costs of conducting mobile banking were advantageous. Issue of security was found to be the most important factor that motivated consumer adoption and attitude formation towards mobile banking. Main barriers to mobile banking were the lack of technological skills, the traditional cash‐carry banking culture, and the lack of awareness and insufficient guidance to using mobile banking.

Keywords: Compatibility, complexity, mobile banking, risk.

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395 Real Time Approach for Data Placement in Wireless Sensor Networks

Authors: Sanjeev Gupta, Mayank Dave

Abstract:

The issue of real-time and reliable report delivery is extremely important for taking effective decision in a real world mission critical Wireless Sensor Network (WSN) based application. The sensor data behaves differently in many ways from the data in traditional databases. WSNs need a mechanism to register, process queries, and disseminate data. In this paper we propose an architectural framework for data placement and management. We propose a reliable and real time approach for data placement and achieving data integrity using self organized sensor clusters. Instead of storing information in individual cluster heads as suggested in some protocols, in our architecture we suggest storing of information of all clusters within a cell in the corresponding base station. For data dissemination and action in the wireless sensor network we propose to use Action and Relay Stations (ARS). To reduce average energy dissipation of sensor nodes, the data is sent to the nearest ARS rather than base station. We have designed our architecture in such a way so as to achieve greater energy savings, enhanced availability and reliability.

Keywords: Cluster head, data reliability, real time communication, wireless sensor networks.

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