Search results for: fiber volume fraction
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 32931

Search results for: fiber volume fraction

23091 Aerodynamic Study of Vehicle Wind Tunnel and Water Tunnel for Analysis of Bodies

Authors: E. T. L. Cöuras Ford, V. A. C. Vale, J. U. L. Mendes

Abstract:

The simulation in wind tunnel is used thoroughly to model real situations of drainages of air. Besides the automotive industry, a great number of applications can be numbered: dispersion of pollutant, studies of pedestrians’ comfort, and dispersion of particles. This work had the objective of visualizing the characteristics aerodynamics of two automobiles in different ways. To accomplish that drainage of air a fan that generated a speed exists (measured with anemometer of hot thread) of 4,1m/s and 4,95m/s. To visualize the path of the air through the cars, in the wind tunnel, smoke was used, obtained with it burns of vegetable oil. For “to do smoke” vegetable oil was used, that was burned for a tension of 20V generated by a thread of 2,5mm. The cars were placed inside of the wind tunnel with the drainage of “air-smoke” and photographed, registering like this the path lines around them, in the 3 different speeds.

Keywords: Aerodynamics, Vehicle Drag, Wind tunnel.

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23090 A P-SPACE Algorithm for Groebner Bases Computation in Boolean Rings

Authors: Quoc-Nam Tran

Abstract:

The theory of Groebner Bases, which has recently been honored with the ACM Paris Kanellakis Theory and Practice Award, has become a crucial building block to computer algebra, and is widely used in science, engineering, and computer science. It is wellknown that Groebner bases computation is EXP-SPACE in a general setting. In this paper, we give an algorithm to show that Groebner bases computation is P-SPACE in Boolean rings. We also show that with this discovery, the Groebner bases method can theoretically be as efficient as other methods for automated verification of hardware and software. Additionally, many useful and interesting properties of Groebner bases including the ability to efficiently convert the bases for different orders of variables making Groebner bases a promising method in automated verification.

Keywords: Algorithm, Complexity, Groebner basis, Applications of Computer Science.

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23089 Algorithmic Skills Transferred from Secondary CSI Studies into Tertiary Education

Authors: Piroska Biró, Mária Csernoch, János Máth, Kálmán Abari

Abstract:

Testing the first year students of Informatics at the University of Debrecen revealed that students start their tertiary studies in programming with a low level of programming knowledge and algorithmic skills. The possible reasons which lead the students to this very unfortunate result were examined. The results of the test were compared to the students’ results in the school leaving exams and to their self-assessment values. It was found that there is only a slight connection between the students’ results in the test and in the school leaving exams, especially at intermediate level. Beyond this, the school leaving exams do not seem to enable students to evaluate their own abilities.

Keywords: Deep and surface approaches, metacognitive abilities, programming and algorithmic skills, school leaving exams, tracking code.

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23088 Robotic Arm Control with Neural Networks Using Genetic Algorithm Optimization Approach

Authors: A. Pajaziti, H. Cana

Abstract:

In this paper, the structural genetic algorithm is used to optimize the neural network to control the joint movements of robotic arm. The robotic arm has also been modeled in 3D and simulated in real-time in MATLAB. It is found that Neural Networks provide a simple and effective way to control the robot tasks. Computer simulation examples are given to illustrate the significance of this method. By combining Genetic Algorithm optimization method and Neural Networks for the given robotic arm with 5 D.O.F. the obtained the results shown that the base joint movements overshooting time without controller was about 0.5 seconds, while with Neural Network controller (optimized with Genetic Algorithm) was about 0.2 seconds, and the population size of 150 gave best results.

Keywords: Robotic Arm, Neural Network, Genetic Algorithm, Optimization.

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23087 Spatial thinking Issues: Towards Rural Sociological Research Agenda in the Third Millennium

Authors: Abdel-Samad M. Ali

Abstract:

Does the spatial perspective provide a common thread for rural sociology? Have rural sociologists succeeded in bringing order to their data using spatial analysis models and techniques? A trial answer to such questions, as touchstones of theoretical and applied sociological studies in rural areas, is the point at issue in the present paper. Spatial analyses have changed the way rural sociologists approach scientific problems. Rural sociology is spatial by nature because much, if not most, of its research topics has a spatial “awareness." However, such spatial awareness is not quite the same as spatial analysis because it is not typically associated with underlying theories and hypotheses about spatial patterns that are designed to be tested for their specific spatial content. This paper presents pressing issues for future research to reintroduce mainstream rural sociology to the concept of space.

Keywords: Maps, Rural Sociology, Space, Spatial variations

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23086 CSTR Control by Using Model Reference Adaptive Control and PSO

Authors: Neha Khanduja

Abstract:

This paper presents a comparative analysis of continuously stirred tank reactor (CSTR) control based on adaptive control and optimal tuning of PID control based on particle swarm optimization. In the design of adaptive control, Model reference adaptive control (MRAC) scheme is used, in which the adaptation law have been developed by MIT rule & Lyapunov’s rule. In PSO control parameters of PID controller is tuned by using the concept of particle swarm optimization to get optimized operating point for minimum integral square error (ISE) condition. The results show the adjustment of PID parameters converting into the optimal operating point and the good control response can be obtained by the PSO technique.

Keywords: Model reference adaptive control (MRAC), optimal control, particle swarm optimization (PSO).

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23085 Photonic Crystals for Novel Applications in Integrated-Optic Communication Systems and Devices

Authors: Vijay Janyani, Neetu Joshi, Jigyasa Pagaria, Parul Pathak

Abstract:

Photonic Crystal (PhC) based devices are being increasingly used in multifunctional, compact devices in integrated optical communication systems. They provide excellent controllability of light, yet maintaining the small size required for miniaturization. In this paper, the band gap properties of PhCs and their typical applications in optical waveguiding are considered. Novel PhC based applications such as nonlinear switching and tapers are considered and simulation results are shown using the accurate time-domain numerical method based on Finite Difference Time Domain (FDTD) scheme. The suitability of these devices for novel applications is discussed and evaluated.

Keywords: Band gap engineering, Nonlinear switching, Photonic crystals, PhC tapers, waveguides.

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23084 Coil and Jacket's Effects on Internal Flow Behavior and Heat Transfer in Stirred Tanks

Authors: B. Lakghomi, E. Kolahchian, A. Jalali, F. Farhadi

Abstract:

Different approaches for heating\cooling of stirred tanks, coils and jackets, are investigated using computational fluid dynamics (CFD).A time-dependant sliding mesh approach is applied to simulate the flow in both conditions. The investigations are carried out under the turbulent flow conditions for a Rushton impeller and heating elements are considered isothermal. The flow behavior and temperature distribution are studied for each case and heat transfer coefficient is calculated. Results show different velocity profiles for each case. Unsteady temperature distribution is not similar for different cases .In the case of the coiled stirred vessel more uniform temperature and higher heat transfer coefficient is resulted.

Keywords: CFD, coil and jacket, heat transfer, stirred tank.

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23083 Influence of Reaction Temperature and Water Content on Wheat Straw Pyrolysis

Authors: N.Ibrahim, Peter A. Jensen, K. Dam-Johansen, Roshafima.R. Ali, Rafiziana.M. Kasmani

Abstract:

The aim of this study was to investigate the influence of reaction temperature and wheat straw moisture content on the pyrolysis product yields, in the temperature range of 475-575 °C. Samples of straw with moisture contents from 1.5 wt % to 15.0 wt % were fed to a bench scale Pyrolysis Centrifuge Reactor (PCR). The experimental results show that the changes in straw moisture content have no significant effect on the distribution of pyrolysis product yields. The maximum bio-oil yields approximately 60 (wt %, on dry ash free feedstock basis) was observed around 525 °C - 550 °C for all straw moisture levels. The water content in the wet straw bio-oil was the highest. The heating value of bio-oil and solid char were measured and the percentages of its energy distribution were calculated. The energy distributions of bio-oil, char and gas were 56- 69 % 24-33 %, and 2-19 %, respectively.

Keywords: Flash pyrolysis, moisture content, wheat straw, biooil.

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23082 Involving Action Potential Morphology on a New Cellular Automata Model of Cardiac Action Potential Propagation

Authors: F. Pourhasanzade, S. H. Sabzpoushan

Abstract:

Computer modeling has played a unique role in understanding electrocardiography. Modeling and simulating cardiac action potential propagation is suitable for studying normal and pathological cardiac activation. This paper presents a 2-D Cellular Automata model for simulating action potential propagation in cardiac tissue. We demonstrate a novel algorithm in order to use minimum neighbors. This algorithm uses the summation of the excitability attributes of excited neighboring cells. We try to eliminate flat edges in the result patterns by inserting probability to the model. We also preserve the real shape of action potential by using linear curve fitting of one well known electrophysiological model.

Keywords: Cellular Automata, Action Potential Propagation, cardiac tissue, Isotropic Pattern, accurate shape of cardiac actionpotential.

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23081 Entomological Origin of Honey Discriminated by NMR Chloroform Extracts in Ecuadorian Honey

Authors: P. Vit, J. Uddin, V. Zuccato, F. Maza, E. Schievano

Abstract:

Honeys are produced by Apis mellifera and stingless bees (Meliponini) in Ecuador. We studied honey produced in beeswax combs by Apis mellifera, and honey produced in pots by Geotrigona and Scaptotrigona bees. Chloroform extracts of honey were obtained for fast NMR spectra. The 1D spectra were acquired at 298 K, with a 600 MHz NMR Bruker instrument, using a modified double pulsed field gradient spin echoes (DPFGSE) sequence. Signals of 1H NMR spectra were integrated and used as inputs for PCA, PLS-DA analysis, and labelled sets of classes were successfully identified, enhancing the separation between the three groups of honey according to the entomological origin: A. mellifera, Geotrigona and Scaptotrigona. This procedure is therefore recommended for authenticity test of honey in Ecuador.

Keywords: Apis mellifera, honey, 1H NMR, entomological origin, Meliponini.

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23080 Bio-Inspired Generalized Global Shape Approach for Writer Identification

Authors: Azah Kamilah Muda, Siti Mariyam Shamsuddin, Maslina Darus

Abstract:

Writer identification is one of the areas in pattern recognition that attract many researchers to work in, particularly in forensic and biometric application, where the writing style can be used as biometric features for authenticating an identity. The challenging task in writer identification is the extraction of unique features, in which the individualistic of such handwriting styles can be adopted into bio-inspired generalized global shape for writer identification. In this paper, the feasibility of generalized global shape concept of complimentary binding in Artificial Immune System (AIS) for writer identification is explored. An experiment based on the proposed framework has been conducted to proof the validity and feasibility of the proposed approach for off-line writer identification.

Keywords: Writer identification, generalized global shape, individualistic, pattern recognition.

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23079 Prospective Class Teachers- Computer Experiences and Computer Attitudes

Authors: L. Deniz

Abstract:

The main purpose of the research is to investigate the computer experiences and computer attitudes of prospective class teachers. The research also investigated the differences between computer attitudes and computer experiences, computer competencies and the influence of genders. Ninety prospective class teachers participated in the research. Computer Attitude Scale- Marmara (CAS-M), and a questionnaire, about their computer experiences, and opinions toward the use of computers in the classroom setting, were administrated. The major findings are as follows: (1) 62% of prospective class teachers have computer at home; (2) 50% of the computer owners have computers less than three years; (3) No significant differences were found between computer attitudes and gender; (4) Differences were found between general computer attitudes and computer liking attitudes of prospective class teachers based on their computer competencies in favor of more competent ones.

Keywords: Computer attitude, computer experience, prospective class teacher

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23078 Resonant-Based Capacitive Pressure Sensor Read-Out Oscillating at 1.67 GHz in 0.18

Authors: Yong Wang, Wang Ling Goh, Jung Hyup Lee, Kevin T. C. Chai, Minkyu Je

Abstract:

This paper presents a resonant-based read-out circuit for capacitive pressure sensors. The proposed read-out circuit consists of an LC oscillator and a counter. The circuit detects the capacitance changes of a capacitive pressure sensor by means of frequency shifts from its nominal operation frequency. The proposed circuit is designed in 0.18m CMOS with an estimated power consumption of 43.1mW. Simulation results show that the circuit has a capacitive resolution of 8.06kHz/fF, which enables it for high resolution pressure detection.

Keywords: Capacitance-to-frequency converter, Capacitive pressure sensor, Digital counter, LC oscillator.

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23077 A Hamiltonian Decomposition of 5-star

Authors: Walter Hussak, Heiko Schröder

Abstract:

Star graphs are Cayley graphs of symmetric groups of permutations, with transpositions as the generating sets. A star graph is a preferred interconnection network topology to a hypercube for its ability to connect a greater number of nodes with lower degree. However, an attractive property of the hypercube is that it has a Hamiltonian decomposition, i.e. its edges can be partitioned into disjoint Hamiltonian cycles, and therefore a simple routing can be found in the case of an edge failure. The existence of Hamiltonian cycles in Cayley graphs has been known for some time. So far, there are no published results on the much stronger condition of the existence of Hamiltonian decompositions. In this paper, we give a construction of a Hamiltonian decomposition of the star graph 5-star of degree 4, by defining an automorphism for 5-star and a Hamiltonian cycle which is edge-disjoint with its image under the automorphism.

Keywords: interconnection networks, paths and cycles, graphs andgroups.

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23076 Influence of Technology Parameters on Properties of AA6061/SiC Composites Produced By Kobo Method

Authors: J. Wozniak, M. Kostecki, K. Broniszewski, W. Bochniak, A. Olszyna

Abstract:

The influence of extrusion parameters on surface quality and properties of AA6061+x% vol. SiC (x = 0; 2,5; 5; 7,5;10) composites was discussed in this paper. The averages size of AA6061 and SiC particles were 10.6 μm and 0.42 μm, respectively. Two series of composites (I - compacts were preheated at extrusion temperature through 0.5 h and cooled by water directly after process; II - compacts were preheated through 3 hours and were not cooled) were consolidated via powder metallurgy processing and extruded by KoBo method. High values of density for both series of composites were achieved. Better surface quality was observed for II series of composites. Moreover, for these composites lower (compared to I series) but more uniform strength properties over the cross-section of the bar were noticed. Microstructure and Young-s modulus investigations were made.

Keywords: aluminum alloy, extrusion, metal matrix composites, microstructure

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23075 Natural Gas Sweetening by Wetted-Wire Column

Authors: Sarah Taheri, Shahram Ghanbari Pakdehi, Arash Rezaei

Abstract:

Natural gas usually includes H2S component which is very toxic, hazardous and corrosive to environment, human being and process equipments, respectively. Therefore, sweetening of the gas (separation of H2S) is inevitable. To achieve this purpose, using packed-bed columns with liquid absorbents such as MEA or DEA is very common. Due to some problems of usual packed columns especially high pressure drop of gas phase, a novel kind of them called wetted-wire column (WWC) has been invented. The column decreases the pressure drop significantly and improves the absorption efficiency. The packings are very thin rods (like wire) and as long as column. The column has 100 wires with a triangular arrangement and counter current flows of gas and liquid phases. The observation showed that at the same conditions, the absorption performance was quite comparable to conventional packed-bed towers and a very low pressure drop.

Keywords: H2S, Natural gas, separation, wetted-wire column (WWC).

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23074 UV Resistibility of a Carbon Nanofiber Reinforced Polymer Composite

Authors: A. Evcin, N. Çiçek Bezir, R. Duman, N. Duman

Abstract:

Nowadays, a great concern is placed on the harmfulness of ultraviolet radiation (UVR) which attacks human bodies. Nanocarbon materials, such as carbon nanotubes (CNTs), carbon nanofibers (CNFs) and graphene, have been considered promising alternatives to shielding materials because of their excellent electrical conductivities, very high surface areas and low densities. In the present work, carbon nanofibers have been synthesized from solutions of Polyacrylonitrile (PAN)/ N,N-dimethylformamide (DMF) by electrospinning method. The carbon nanofibers have been stabilized by oxidation at 250 °C for 2 h in air and carbonized at 750 °C for 1 h in H2/N2. We present the fabrication and characterization of transparent and ultraviolet (UV) shielding CNF/polymer composites. The content of CNF filler has been varied from 0.2% to 0.6 % by weight. UV Spectroscopy has been performed to study the effect of composition on the transmittance of polymer composites.

Keywords: Electrospinning, carbon nanofiber, characterization, composites, nanofiber, ultraviolet radiation.

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23073 Equivalence Class Subset Algorithm

Authors: Jeffrey L. Duffany

Abstract:

The equivalence class subset algorithm is a powerful tool for solving a wide variety of constraint satisfaction problems and is based on the use of a decision function which has a very high but not perfect accuracy. Perfect accuracy is not required in the decision function as even a suboptimal solution contains valuable information that can be used to help find an optimal solution. In the hardest problems, the decision function can break down leading to a suboptimal solution where there are more equivalence classes than are necessary and which can be viewed as a mixture of good decision and bad decisions. By choosing a subset of the decisions made in reaching a suboptimal solution an iterative technique can lead to an optimal solution, using series of steadily improved suboptimal solutions. The goal is to reach an optimal solution as quickly as possible. Various techniques for choosing the decision subset are evaluated.

Keywords: np-complete, complexity, algorithm.

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23072 Constructing Distinct Kinds of Solutions for the Time-Dependent Coefficients Coupled Klein-Gordon-Schrödinger Equation

Authors: Anupma Bansal

Abstract:

We seek exact solutions of the coupled Klein-Gordon-Schrödinger equation with variable coefficients with the aid of Lie classical approach. By using the Lie classical method, we are able to derive symmetries that are used for reducing the coupled system of partial differential equations into ordinary differential equations. From reduced differential equations we have derived some new exact solutions of coupled Klein-Gordon-Schrödinger equations involving some special functions such as Airy wave functions, Bessel functions, Mathieu functions etc.

Keywords: Klein-Gordon-Schödinger Equation, Lie Classical Method, Exact Solutions

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23071 Optimal Speed Controller Design of the Two-Inertia Stabilization System

Authors: Byoung-Uk Nam, Hag-Seong Kim, Ho-Jung Lee, Dong-Hyun Kim

Abstract:

This paper focuses on systematic analysis and controller design of the two-inertia STABILIZATION system, considering the angular motion on a base body. This approach is essential to the stabilization system to aim at a target under three or six degrees of freedom base motion. Four controllers, such as conventional PDF(Pseudo-Derivative Feedback) controller with motor speed feedback, PDF controller with load speed feedback, modified PDF controller with motor-load speed feedback and feedforward controller added to modified PDF controller, are suggested to improve reference tracking and disturbance rejection performance. Characteristics and performance of each controller are analyzed and validated by simulation in the case of the modified PDF controller with and without a feedforward controller.

Keywords: Two-Inertia stabilization System, ITAE criterion, Speed Control.

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23070 Design of Open Framework Based Smart ESS Profile for PV-ESS and UPS-ESS

Authors: Young-Su Ryu, Won-Gi Jeon, Byoung-Chul Song, Jae-Hong Park, Ki-Won Kwon

Abstract:

In this paper, an open framework based smart energy storage system (ESS) profile for photovoltaic (PV)-ESS and uninterruptible power supply (UPS)-ESS is proposed and designed. An open framework based smart ESS is designed and developed for unifying the different interfaces among manufacturers. The smart ESS operates under the profile which provides the specifications of peripheral devices such as different interfaces and to the open framework. The profile requires well systemicity and expandability for addible peripheral devices. Especially, the smart ESS should provide the expansion with existing systems such as UPS and the linkage with new renewable energy technology such as PV. This paper proposes and designs an open framework based smart ESS profile for PV-ESS and UPS-ESS. The designed profile provides the existing smart ESS and also the expandability of additional peripheral devices on smart ESS such as PV and UPS.

Keywords: ESS, open framework, profile, PV, UPS.

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23069 Towards Development of Solution for Business Process-Oriented Data Analysis

Authors: M. Klimavicius

Abstract:

This paper proposes a modeling methodology for the development of data analysis solution. The Author introduce the approach to address data warehousing issues at the at enterprise level. The methodology covers the process of the requirements eliciting and analysis stage as well as initial design of data warehouse. The paper reviews extended business process model, which satisfy the needs of data warehouse development. The Author considers that the use of business process models is necessary, as it reflects both enterprise information systems and business functions, which are important for data analysis. The Described approach divides development into three steps with different detailed elaboration of models. The Described approach gives possibility to gather requirements and display them to business users in easy manner.

Keywords: Data warehouse, data analysis, business processmanagement.

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23068 Branding Urban Spaces as an Approach for City Branding -Case study: Cairo City, Egypt

Authors: Mohammad R. M. Abdelaal, Reeman M. R. Hussein

Abstract:

With the beginning of the new century, man still faces many challenges in how to form and develop his urban environment. To meet these challenges, many cities have tried to develop its visual image. This is by transforming their urban environment into a branded visual image; this is at the level of squares, the main roads, the borders, and the landmarks. In this realm, the paper aims at activating the role of branded urban spaces as an approach for the development of visual image of cities, especially in Egypt. It concludes the need to recognize the importance of developing the visual image in Egypt, through directing the urban planners to the important role of such spaces in achieving sustainability.

Keywords: Urban branded spaces, brand image, sustainable development, Cairo.

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23067 XML Data Management in Compressed Relational Database

Authors: Hongzhi Wang, Jianzhong Li, Hong Gao

Abstract:

XML is an important standard of data exchange and representation. As a mature database system, using relational database to support XML data may bring some advantages. But storing XML in relational database has obvious redundancy that wastes disk space, bandwidth and disk I/O when querying XML data. For the efficiency of storage and query XML, it is necessary to use compressed XML data in relational database. In this paper, a compressed relational database technology supporting XML data is presented. Original relational storage structure is adaptive to XPath query process. The compression method keeps this feature. Besides traditional relational database techniques, additional query process technologies on compressed relations and for special structure for XML are presented. In this paper, technologies for XQuery process in compressed relational database are presented..

Keywords: XML, compression, query processing

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23066 Energy Efficient Data Aggregation in Sensor Networks with Optimized Cluster Head Selection

Authors: D. Naga Ravi Kiran, C. G. Dethe

Abstract:

Wireless Sensor Network (WSN) routing is complex due to its dynamic nature, computational overhead, limited battery life, non-conventional addressing scheme, self-organization, and sensor nodes limited transmission range. An energy efficient routing protocol is a major concern in WSN. LEACH is a hierarchical WSN routing protocol to increase network life. It performs self-organizing and re-clustering functions for each round. This study proposes a better sensor networks cluster head selection for efficient data aggregation. The algorithm is based on Tabu search.

Keywords: Wireless Sensor Network (WSN), LEACH, Clustering, Tabu Search.

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23065 Study of Metakaolin-Based Geopolymer with Addition of Polymer Admixtures

Authors: Olesia Mikhailova, Pavel Rovnaník

Abstract:

In the present work, metakaolin-based geopolymer including different polymer admixtures was studied. Different types of commercial polymer admixtures VINNAPAS® and polyethylene glycol of different relative molecular weight were used as polymer admixtures. The main objective of this work is to investigate the influence of different types of admixtures on the properties of metakaolin-based geopolymer mortars considering their different dosage. Mechanical properties, such as flexural and compressive strength were experimentally determined. Also, study of the microstructure of selected specimens by using a scanning electron microscope was performed. The results showed that the specimen with addition of 1.5% of VINNAPAS® 7016 F and 10% of polyethylene glycol 400 achieved maximum mechanical properties.

Keywords: Metakaolin, geopolymer, polymer admixtures, mechanical properties, microstructure.

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23064 Vortex Wake Formation and Its Effects on Thrust and Propulsive Efficiency of an Oscillating Airfoil

Authors: Ahmet Selim Durna, Bayram Celik, Aydin Misirlioglu

Abstract:

Flows over a harmonically oscillating NACA 0012 airfoil are simulated here using a two-dimensional, unsteady, incompressibleNavier-Stokes solver.Both pure-plunging and pitching-plunging combined oscillations are considered at a Reynolds number of 5000. Special attention is paid to the vortex shedding and interaction mechanism of the motions. For all the simulations presented here, the reduced frequency (k) is fixed at a value of 2.5 and plunging amplitude (h) is selected to be in the range of 0.2-0.5. The simulation results show that the interaction mechanism between the leading and trailing edge vortices has a decisive effect on the values of the resulting thrust and propulsive efficiency.

Keywords: pithing and plunging airfoil, leading edge vortex, trailing edge vortex, vortex interaction, wake structure.

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23063 The Roles of Natural and Anthropogenic Factors of Ecological State in the Lake Peipsi

Authors: Galya Kapanen, Jaan–Mati Punning, Irina Blinova, Külli Kangur

Abstract:

In this paper we discuss the problems of the long-term management policy of Lake Peipsi and the roles of natural and anthropogenic factors in the ecological state of the lake. The reduction of the pollution during the last 15 years could not give significant changes of the chemical composition of the water, what implicates the essential role that natural factors have on the ecological state of lake. One of the most important factors having impact on the hydrochemical cycles and ecological state is the hydrological regime which is clearly expressed in L. Peipsi. The absence on clear interrelations of climate cycles and nutrients suggest that complex abiotic and biotic interactions, which take place in the lake ecosystem, plays a significant role in the matter circulation mechanism within lake.

Keywords: Lake Peipsi, ecosystem, eutrophication, waterfluctuation, NAO.

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23062 Perspectives of Financial Reporting Harmonization

Authors: Sorana M. Manoiu, Razvan V. Mustata, Jiří Strouhal, Carmen G. Bonaci, Dumitru Matis, Jiřina Bokšová

Abstract:

In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.

Keywords: Convergence, harmonization, FASB, IASB, IFRS, US GAAP.

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