Search results for: strategy maps

Authors: S. Ben Chaabane, M. Sayadi, F. Fnaiech, E. Brassart

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In this paper we propose a new knowledge model using the Dempster-Shafer-s evidence theory for image segmentation and fusion. The proposed method is composed essentially of two steps. First, mass distributions in Dempster-Shafer theory are obtained from the membership degrees of each pixel covering the three image components (R, G and B). Each membership-s degree is determined by applying Fuzzy C-Means (FCM) clustering to the gray levels of the three images. Second, the fusion process consists in defining three discernment frames which are associated with the three images to be fused, and then combining them to form a new frame of discernment. The strategy used to define mass distributions in the combined framework is discussed in detail. The proposed fusion method is illustrated in the context of image segmentation. Experimental investigations and comparative studies with the other previous methods are carried out showing thus the robustness and superiority of the proposed method in terms of image segmentation.

Keywords: Fuzzy C-means, Color image, data fusion, Dempster-Shafer's evidence theory

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Authors: Joel Arrais, João E. Pereira, João Fernandes, José Luís Oliveira

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The scientific achievements coming from molecular biology depend greatly on the capability of computational applications to analyze the laboratorial results. A comprehensive analysis of an experiment requires typically the simultaneous study of the obtained dataset with data that is available in several distinct public databases. Nevertheless, developing a centralized access to these distributed databases rises up a set of challenges such as: what is the best integration strategy, how to solve nomenclature clashes, how to solve database overlapping data and how to deal with huge datasets. In this paper we present GeNS, a system that uses a simple and yet innovative approach to address several biological data integration issues. Compared with existing systems, the main advantages of GeNS are related to its maintenance simplicity and to its coverage and scalability, in terms of number of supported databases and data types. To support our claims we present the current use of GeNS in two concrete applications. GeNS currently contains more than 140 million of biological relations and it can be publicly downloaded or remotely access through SOAP web services.

Keywords: Data integration, biological databases

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Authors: Oğuzhan Hasançebi, Saeid Kazemzadeh Azad

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Keywords: Structural design optimization, optimal sizing, metaheuristics, self-adaptive step-size search, steel trusses, steel frames.}

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Authors: Sadílek M., Čep R.

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This work deals with problems of tool axis inclination angles in ball-end milling. Tool axis inclination angle contributes to improvement of functional surface properties (surface integrity - surface roughness, residual stress, micro hardness, etc.), decreasing cutting forces and improving production. By milling with ball-end milling tool, using standard way of cutting, when work piece and cutting tool contain right angle, we have zero cutting speed on edge. At this point cutting tool only pushes material into the work piece. Here we can observe the following undesirable effects - chip contraction, increasing of cutting temperature, increasing vibrations or creation of built-up edge. These effects have negative results – low quality of surface and decreasing of tool life (in the worse case even it is pinching out). These effects can be eliminated with the tilt of cutting tool or tilt of work piece.

Keywords: CAD/CAM system, tool axis inclination angle, ballend milling, surface roughness, cutting forces.

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Authors: D. Bhaskar, N. R. Wadehra, M. Gulati, A. Narula, R. Vishnu, G. Katyal

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With drug resistance becoming widespread in Plasmodium falciparum infections, the development of the alternative drugs is the desired strategy for prevention and cure of malaria. Three drug targets were selected to screen promising drug molecules from the GSK library of 13469 molecules. Using an in silico structure-based drug designing approach, the differences in binding energies of the substrate and inhibitor were exploited between target sites of parasite and human to design a drug molecule against Plasmodium. The docking studies have shown several promising molecules from GSK library with more effective binding as compared to the already known inhibitors for the drug targets. Though stronger interaction has been shown by several molecules as compared to the reference, few molecules have shown the potential as drug candidates though in vitro studies are required to validate the results. In case of thymidylate synthase-dihydrofolatereductase (TS-DHFR), three compounds have shown promise for future studies as potential drugs.

Keywords: Drug resistance, Drug targets, In silico studies, Plasmodium falciparum.

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Authors: S. V. Kogilavani, C. S. Kanimozhiselvi, S. Malliga

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Fast changing knowledge systems on the Internet can be accessed more efficiently with the help of automatic document summarization and updating techniques. The aim of multi-document update summary generation is to construct a summary unfolding the mainstream of data from a collection of documents based on the hypothesis that the user has already read a set of previous documents. In order to provide a lot of semantic information from the documents, deeper linguistic or semantic analysis of the source documents were used instead of relying only on document word frequencies to select important concepts. In order to produce a responsive summary, meaning oriented structural analysis is needed. To address this issue, the proposed system presents a document summarization approach based on sentence annotation with aspects, prepositions and named entities. Semantic element extraction strategy is used to select important concepts from documents which are used to generate enhanced semantic summary.

Keywords: Aspects, named entities, prepositions, update summary.

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Authors: V. Joshi Manohar, P. Sujatha, K. S. R. Anjaneyulu

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Nowadays Multilevel inverters are widely using in various applications. Modulation strategy at fundamental switching frequency like, SHEPWM is prominent technique to eliminate lower order of harmonics with less switching losses and better harmonic profile. The equations which are formed by SHE are highly nonlinear transcendental in nature, there may exist single, multiple or even no solutions for a particular MI. However, some loads such as electrical drives, it is required to operate in whole range of MI. In order to solve SHE equations for whole range of MI, intelligent techniques are well suited to solve equations so as to produce lest %THDV. Hence, this paper uses Continuous genetic algorithm for minimising harmonics. This paper also presents wavelet based analysis of harmonics. The developed algorithm is simulated and %THD from FFT analysis and Wavelet analysis are compared. MATLAB programming environment and SIMULINK models are used whenever necessary.

Keywords: Cascade H-Bridge Inverter (CHB), Continuous Genetic Algorithm (C-GA), Selective Harmonic Elimination Pulse Width Modulation (SHEPWM), Total Harmonic Distortion (%THDv), Wavelet Transform (WT).

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Authors: T.C. Manjunath, Student Member, B. Bandyopadhyay

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This paper features the mathematical modeling of a single input single output based Timoshenko smart beam. Further, this mathematical model is used to design a multirate output feedback based discrete sliding mode controller using Bartoszewicz law to suppress the flexural vibrations. The first 2 dominant vibratory modes is retained. Here, an application of the discrete sliding mode control in smart systems is presented. The algorithm uses a fast output sampling based sliding mode control strategy that would avoid the use of switching in the control input and hence avoids chattering. This method does not need the measurement of the system states for feedback as it makes use of only the output samples for designing the controller. Thus, this methodology is more practical and easy to implement.

Keywords: Smart structure, Timoshenko beam theory, Discretesliding mode control, Bartoszewicz law, Finite Element Method, State space model, Vibration control, Mathematical model, SISO.

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Authors: Ioannis Manikas

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The increased consumer demand for environmentally friendly production and distribution practices and the stricter environmental regulations turned environmental aspects into important criteria in business decision-making. On the other hand, Food and Nutrition Security (FNS) has evolved dramatically during the last decades in theory and practice serving as a reference point for exchanging experiences among all agents involved in programs and projects to fostering policy and strategy development. Global pressures make it more important than ever to gain a better understanding of the contribution that agrifood businesses make to FNS and to examine ways to make them more resilient in an increasingly globalized and uncertain world. This study extends the standard three-dimensional model of sustainability to include two more dimensions: A technological dimension and a policy/political dimension. Apart from the economic, environmental and social dimensions regularly used in sustainability literature, the extended model will accurately represent the measures and policies addressing food and nutrition security.

Keywords: Food and nutrition security, sustainability, food safety, resilience.

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Authors: A. S. Mousa, R. I. Rajab, A. A. Pinto

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An envy behavioral game theoretical model with two types of homogeneous players is considered in this paper. The strategy space of each type of players is a discrete set with only two alternatives. The preferences of each type of players is given by a discrete utility function. All envy strategies that form Nash equilibria and the corresponding envy Nash domains for each type of players have been characterized. We use geometry to construct two dimensional envy tilings where the horizontal axis reflects the preference for players of type one, while the vertical axis reflects the preference for the players of type two. The influence of the envy behavior parameters on the Cartesian position of the equilibria has been studied, and in each envy tiling we determine the envy Nash equilibria. We observe that there are 1024 combinatorial classes of envy tilings generated from envy chromosomes: 256 of them are being structurally stable while 768 are with bifurcation. Finally, some conditions for the disparate envy Nash equilibria are stated.

Keywords: Game theory, Nash Equilibrium, envy Nash Equilibrium, geometric tilings, bifurcation thresholds.

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Authors: Faraj El Dabee, Romeo Marian, Yousef Amer

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Just-In-Time (JIT) is a lean manufacturing tool, which provides the benefits of efficiency, and of minimizing unnecessary costs for many organisations. However, the risks arising from these benefits have been disregarded. These risks impact on system processes disrupting the whole supply chain. This paper proposes an inventory model that can simultaneously reduce costs and risks in JIT systems. This model is developed to ascertain an optimal ordering strategy for procuring raw materials by using regular multi-external and local backup suppliers to reduce the total cost of the products, and at the same time to reduce the risks arising from this cost reduction within production systems. Some results that will be illustrated in the second part of this paper are presented.

Keywords: Lean manufacturing, Just-in-Time (JIT), production system, cost-risk reduction, inventory model, eternal supplier, local backup supplier.

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Authors: Rodrigo Barreiros Leal, Aracéli Cristina de Sousa Ferreira

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This study examines the possibility to apply the theory of multidimensional accounting (momentum accounting) in a Brazilian Navy-s Services Provider Military Organization (Organização Militar Prestadora de Serviços - OMPS). In general, the core of the said theory is the fact that Accounting does not recognize the inertia of transactions occurring in an entity, and that occur repeatedly in some cases, regardless of the implementation of new actions by its managers. The study evaluates the possibility of greater use of information recorded in the financial statements of the unit of analysis, within the strategic decisions of the organization. As a research strategy, we adopted the case study. The results infer that it is possible to use the theory in the context of a multidimensional OMPS, promoting useful information for decision-making and thereby contributing to the strengthening of the necessary alignment of its administration with the current desires of the Brazilian society.

Keywords: Multidimensional Accounting, Public Management, Decision Making.

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Authors: Adilson M. Enes, Juliana A. Fracarolli, Inácio M. Dal Fabbro, Silvestre Rodrigues

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This research work proposed a study of fruit bruise detection by means of a biospeckle method, selecting the papaya fruit (Carica papaya) as testing body. Papaya is recognized as a fruit of outstanding nutritional qualities, showing high vitamin A content, calcium, carbohydrates, exhibiting high popularity all over the world, considering consumption and acceptability. The commercialization of papaya faces special problems which are associated to bruise generation during harvesting, packing and transportation. Papaya is classified as climacteric fruit, permitting to be harvested before the maturation is completed. However, by one side bruise generation is partially controlled once the fruit flesh exhibits high mechanical firmness. By the other side, mechanical loads can set a future bruise at that maturation stage, when it can not be detected yet by conventional methods. Mechanical damages of fruit skin leave an entrance door to microorganisms and pathogens, which will cause severe losses of quality attributes. Traditional techniques of fruit quality inspection include total soluble solids determination, mechanical firmness tests, visual inspections, which would hardly meet required conditions for a fully automated process. However, the pertinent literature reveals a new method named biospeckle which is based on the laser reflectance and interference phenomenon. The laser biospeckle or dynamic speckle is quantified by means of the Moment of Inertia, named after its mechanical counterpart due to similarity between the defining formulae. Biospeckle techniques are able to quantify biological activities of living tissues, which has been applied to seed viability analysis, vegetable senescence and similar topics. Since the biospeckle techniques can monitor tissue physiology, it could also detect changes in the fruit caused by mechanical damages. The proposed technique holds non invasive character, being able to generate numerical results consistent with an adequate automation. The experimental tests associated to this research work included the selection of papaya fruit at different maturation stages which were submitted to artificial mechanical bruising tests. Damages were visually compared with the frequency maps yielded by the biospeckle technique. Results were considered in close agreement.

Keywords: Biospeckle, papaya, mechanical damages, vegetable bruising.

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Authors: Aber Salem Aboalgasm, Rupert Ward

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Teaching art by digital means is a big challenge for the majority of teachers of art and design in primary schools, yet it allows relationships between art, technology and creativity to be clearly identified. The aim of this article is to present a modern way of teaching art, using digital tools in the art classroom to improve creative ability in pupils aged between nine and eleven years. It also presents a conceptual model for creativity based on digital art. The model could be useful for pupils interested in learning to draw by using an e-drawing package, and for teachers who are interested in teaching modern digital art in order to improve children’s creativity. By illustrating the strategy of teaching art through technology, this model may also help education providers to make suitable choices about which technological approaches are most effective in enhancing students’ creative ability, and which digital art tools can benefit children by developing their technical skills. It is also expected that use of this model will help to develop skills of social interaction, which may in turn improve intellectual ability.

Keywords: Digital tools, motivation, creative activity.

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Authors: Andrea Macruz

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This paper explores computation as a process for design by examining how computers can become more than an operative strategy in a designer's toolkit. It documents this, building upon concepts of neuroscience and Antonio Damasio's Homeostasis Theory, which is the control of bodily states through feedback intended to keep conditions favorable for life. To do this, it follows a methodology through algorithmic drawing and discusses the outcomes of three multi-sensory design installations, which culminated from a course in an academic setting. It explains both the studio process that took place to create the installations and the computational process that was developed, related to the fields of algorithmic design and tangible computing. It discusses how designers can use computational range to achieve homeostasis related to sensory data in a multi-sensory installation. The outcomes show clearly how people and computers interact with different sensory modalities and affordances. They propose using computers as meta-physical stabilizers rather than tools.

Keywords: Antonio Damasio, emotional feedback, algorithmic drawing, homeostasis, multi-sensory installation, neuroscience.

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Authors: K. Singh, T. P. Sharma

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In wireless sensor network (WSN) the use of mobile sink has been attracting more attention in recent times. Mobile sinks are more effective means of balancing load, reducing hotspot problem and elongating network lifetime. The sensor nodes in WSN have limited power supply, computational capability and storage and therefore for continuous data delivery reliability becomes high priority in these networks. In this paper, we propose a Reliable Energy-efficient Data Dissemination (REDD) scheme for WSNs with multiple mobile sinks. In this strategy, sink first determines the location of source and then directly communicates with the source using geographical forwarding. Every forwarding node (FN) creates a local zone comprising some sensor nodes that can act as representative of FN when it fails. Analytical and simulation study reveals significant improvement in energy conservation and reliable data delivery in comparison to existing schemes.

Keywords: Energy Efficient, REED, Sink Mobility, WSN.

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Authors: Gabriel I. Loaiza O., Carlos A. Cadavid M., Juan C. Arango P.

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It is known that the Riemannian manifold determined by the family of inverse Gaussian distributions endowed with the Fisher metric has negative constant curvature κ = −1/2 , as does the family of usual Gaussian distributions. In the present paper, firstly we arrive at this result by following a different path, much simpler than the previous ones. We first put the family in exponential form, thus endowing the family with a new set of parameters, or coordinates, θ1, θ2; then we determine the matrix of the Fisher metric in terms of these parameters; and finally we compute this matrix in the original parameters. Secondly, we define the Inverse q−Gaussian distribution family (q < 3), as the family obtained by replacing the usual exponential function by the Tsallis q−exponential function in the expression for the Inverse Gaussian distribution, and observe that it supports two possible geometries, the Fisher and the q−Fisher geometry. And finally, we apply our strategy to obtain results about the Fisher and q−Fisher geometry of the Inverse q−Gaussian distribution family, similar to the ones obtained in the case of the Inverse Gaussian distribution family.

Keywords: Base of Changes, Information Geometry, Inverse Gaussian distribution, Inverse q-Gaussian distribution, Statistical Manifolds.

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Authors: Shiuh-Jer Huang, Ming-Tien Su

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Since the driving speed and control accuracy of commercial optical disk are increasing significantly, it needs an efficient controller to monitor the track seeking and following operations of the servo system for achieving the desired data extracting response. The nonlinear behaviors of the actuator and servo system of the optical disk drive will influence the laser spot positioning. Here, the model-free fuzzy control scheme is employed to design the track seeking servo controller for a d.c. motor driving optical disk drive system. In addition, the sliding model control strategy is introduced into the fuzzy control structure to construct a 1-D adaptive fuzzy rule intelligent controller for simplifying the implementation problem and improving the control performance. The experimental results show that the steady state error of the track seeking by using this fuzzy controller can maintain within the track width (1.6 μm ). It can be used in the track seeking and track following servo control operations.

Keywords: Fuzzy control, gain tuning and optical disk drive.

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Authors: Konstantin Movsovic, Emanuele Stomeo, Tatiana Kalganova

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The evolutionary design of electronic circuits, or evolvable hardware, is a discipline that allows the user to automatically obtain the desired circuit design. The circuit configuration is under the control of evolutionary algorithms. Several researchers have used evolvable hardware to design electrical circuits. Every time that one particular algorithm is selected to carry out the evolution, it is necessary that all its parameters, such as mutation rate, population size, selection mechanisms etc. are tuned in order to achieve the best results during the evolution process. This paper investigates the abilities of evolution strategy to evolve digital logic circuits based on programmable logic array structures when different mutation rates are used. Several mutation rates (fixed and variable) are analyzed and compared with each other to outline the most appropriate choice to be used during the evolution of combinational logic circuits. The experimental results outlined in this paper are important as they could be used by every researcher who might need to use the evolutionary algorithm to design digital logic circuits.

Keywords: Evolvable hardware, evolutionary algorithm, digitallogic circuit, mutation rate.

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Authors: Guo-Ming Sung, Naga Raju Naik R.

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Paper presents a low power, high speed, sense-amplifier based flip-flop (SAFF). The flip-flop’s power con-sumption and delay are greatly reduced by employing a new conditionally precharge sense-amplifier stage and a single-ended latch stage. Glitch-free and contention-free latch operation is achieved by using a conditional cut-off strategy. The design uses fewer transistors, has a lower clock load, and has a simple structure, all of which contribute to a near-zero setup time. When compared to previous flip-flop structures proposed for similar input/output conditions, this design’s performance and overall PDP have improved. The post layout simulation of the circuit uses 2.91µW of power and has a delay of 65.82 ps. Overall, the power-delay product has seen some enhancements. Cadence Virtuoso Designing tool with CMOS 90nm technology are used for all designs.

Keywords: high-speed, low-power, flip-flop, sense-amplifier

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Authors: Aziza Benaboud, Alfred Rufer

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In this paper the authors propose a flexible electronic solution, to improve the energetic efficiency of a thermo plant. This is achieved by replacing the mechanical gear box, placed traditionally between a gas turbine and a synchronous generator; by a power electronic converter. After reminding problematic of gear boxes and interest of a proposed electronic solution in high power plants, the authors describe a new control strategy for an indirect frequency converter, which is characterized by its high efficiency due to the use of SWM: Square Wave Modulation. The main advantage of this mode is the quasi absence of switching losses. A control method is also proposed to resolve some problems incurred by using square wave modulation, in particular to reduce the harmonics distortion of the output inverter voltage and current. Simulation examples as well as experimental results are included.

Keywords: Angle shift, high efficiency, indirect converter, gas turbine, NPC three level converter, square wave modulation SWM, switching angle.

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Authors: Mukunda Bastola, Frank Nyame-Asiamah

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Economics explanation for privatisation, drawing on neo-liberal market structures and technical efficiency principles has failed to address social imbalance and, distribute the efficiency benefits accrued from privatisation equitably among service users and different classes of people in society. Stakeholders’ interest, which cover ethical values and changing human needs are ignored due to shareholders’ profit maximising strategy with higher service charges. The consequence of these is that, the existing justifications for privatisation have fallen short of customer quality expectations because the underlying plan-based models fail to account for the nuances of customer expectations. We draw on the theory of deferred action to develop a context-based privatisation model, the deferred-based privatisation model, to explain how privatisation could be strategised for the emergent reality of the wider stakeholders’ interests and everyday quality demands of customers which are unpredictable.

Keywords: Privatisation, service quality, shareholders, deferred action, deferred-based privatisation model.

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Authors: Omid Borazjani, Alireza Rajabi, Mojtaba Saeedimoghadam, Khodakhast Isapour

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High Voltage Direct Current (HVDC) power transmission is employed to move large amounts of electric power. There are several possibilities to enhance the transient stability in a power system. One adequate option is by using the high controllability of the HVDC if HVDC is available in the system. This paper presents a control technique for HVDC to enhance the transient stability. The strategy controls the power through the HVDC to help make the system more transient stable during disturbances. Loss of synchronism is prevented by quickly producing sufficient decelerating energy to counteract accelerating energy gained during. In this study, the power flow in the HVDC link is modulated with the addition of an auxiliary signal to the current reference of the rectifier firing angle controller. This modulation control signal is derived from speed deviation signal of the generator utilizing a PD controller; the utilization of a PD controller is suitable because it has the property of fast response. The effectiveness of the proposed controller is demonstrated with a SMIB test system.

Keywords: HVDC, SMIB, Stability, Power System.

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Authors: Chuan Li, Ming Liang

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Oil debris signal generated from the inductive oil debris monitor (ODM) is useful information for machine condition monitoring but is often spoiled by background noise. To improve the reliability in machine condition monitoring, the high-fidelity signal has to be recovered from the noisy raw data. Considering that the noise components with large amplitude often have higher frequency than that of the oil debris signal, the integral transform is proposed to enhance the detectability of the oil debris signal. To cancel out the baseline wander resulting from the integral transform, the empirical mode decomposition (EMD) method is employed to identify the trend components. An optimal reconstruction strategy including both de-trending and de-noising is presented to detect the oil debris signal with less distortion. The proposed approach is applied to detect the oil debris signal in the raw data collected from an experimental setup. The result demonstrates that this approach is able to detect the weak oil debris signal with acceptable distortion from noisy raw data.

Keywords: Integral transform, empirical mode decomposition, oil debris, signal processing, detection.

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Authors: Yeon-Jea Cho, Sang-Uk Park, Won-Chul Choi, Dong-Jo Park

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This paper proposes a smart design strategy for a sequential detector to reliably detect the primary user-s signal, especially in fast fading environments. We study the computation of the log-likelihood ratio for coping with a fast changing received signal and noise sample variances, which are considered random variables. First, we analyze the detectability of the conventional generalized log-likelihood ratio (GLLR) scheme when considering fast changing statistics of unknown parameters caused by fast fading effects. Secondly, we propose an efficient sensing algorithm for performing the sequential probability ratio test in a robust and efficient manner when the channel statistics are unknown. Finally, the proposed scheme is compared to the conventional method with simulation results with respect to the average number of samples required to reach a detection decision.

Keywords: Cognitive radio, fast fading, sequential detection, spectrum sensing.

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Authors: Adilson Elias Xavier, Otto Corrêa Rotunno Filho, Paulo Canedo de Magalhães

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This paper addresses the issue of automatic parameter estimation in conceptual rainfall-runoff (CRR) models. Due to threshold structures commonly occurring in CRR models, the associated mathematical optimization problems have the significant characteristic of being strongly non-differentiable. In order to face this enormous task, the resolution method proposed adopts a smoothing strategy using a special C∞ differentiable class function. The final estimation solution is obtained by solving a sequence of differentiable subproblems which gradually approach the original conceptual problem. The use of this technique, called Hyperbolic Smoothing Method (HSM), makes possible the application of the most powerful minimization algorithms, and also allows for the main difficulties presented by the original CRR problem to be overcome. A set of computational experiments is presented for the purpose of illustrating both the reliability and the efficiency of the proposed approach.

Keywords: Rainfall-runoff models, optimization procedure, automatic parameter calibration, hyperbolic smoothing method.

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Authors: Amr Sayed, Y. Hiroshi, T. Goto, N. Enteria, M. M. Radwan, M. Abdelsamei Eid

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Climate considerations are essential dimensions in the assessment of thermal comfort and indoor environments inside Egyptian housing. The primary aim of this paper is to analyze the indoor environment of new housing in the new city of Assiut in the Southern Upper Egypt zone, in order to evaluate its thermal environment and determine the acceptable indoor operative temperatures. The psychrometric charts for ASHRAE Standard 55 and ACS used in this study would facilitate an overall representation of the climate in one of the hottest months in the summer season. This study helps to understand and deal with this problem and work on a passive cooling ventilation strategy in these contexts in future studies. The results that demonstrated the indoor temperature is too high, ranges between 31°C to 40°C in different natural ventilation strategies. This causes the indoor environment to be far from the optimum comfort operative temperature of ACS except when using air conditioners. Finally, this study is considered a base for developing a new system using natural ventilation with passive cooling strategies.

Keywords: Adaptive comfort standard (ACS), indoor environment, thermal comfort, ventilation.

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Authors: Gabriel Jinga, Madalina Dumitru

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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: Management accounting, change, Romania, contingency and institutional theory.

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Authors: Wei-ting, Hsu Hong-shih, Chou Wen-chang, Chen

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The study attempted to identify the dominant intelligences of athletes by comparing the developmental differences of multiple intelligences between athletes and non-athletes. The weekly specialized training hours and years of specialized training was examined to see how it can predict the dominant intelligence with the age factor controlled. There were 355 participants in the research (202 athletes and 153 non-athletes). Collected data were analyzed with one-way MANOVA and multiple hierarchical regression. The results suggested the dominant intelligences of athletes were Interpersonal Intelligence, Bodily-Kinesthetic Intelligence, and Intrapersonal Intelligence. The weekly specialized training hours and years of specialized training could effectively predict the Interpersonal Intelligence, Bodily-Kinesthetic Intelligence, and Intrapersonal Intelligence of athletes. The author suggested the future studies could focus on the theory construction of weekly specialized training and years of specialized training. Also, the studies on using “Bridge strategy" by the athletes to guide disadvantage intelligences with dominant intelligences are highly valued.

Keywords: non-athletes, academic achievement, Multiple Intelligences Theory

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Authors: Budihardjo Sarwo Sastrosudiro, Arnas Lubis, Muhammad Idrus Alhamid, Nasruddin Jusuf

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Solar thermal cooling system was installed on Mechanical Research Center (MRC) Building that is located in Universitas Indonesia, Depok, Indonesia. It is the first cooling system in Indonesia that utilizes solar energy as energy input combined with natural gas; therefore, the control system must be appropriated with the climates. In order to stabilize the cooling capacity and also to maximize the use of solar energy, the system applies some controllers. Constant flow rate and on/off controller are applied for the hot water, chilled water and cooling water pumps. The hot water circulated by pump when the solar radiation is over than 400W/m², and the chilled water is continually circulated by pump and its temperature is kept constant 7 °C by absorption chiller. The cooling water is also continually circulated until the outlet temperature of cooling tower below than 27 ^oC. Furthermore, the three-way valve is used to control the hot water for generate vapor on absorption chiller. The system performance using that control system is shown in this study results.

Keywords: Absorption chiller, control system, solar cooling, solar energy.

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