Search results for: effective information exchange.

Authors: Abraham Varghese, Kannan Balakrishnan, Reji R. Varghese, Joseph S. Paul

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Magnetic Resonance Imaging play a vital role in the decision-diagnosis process of brain MR images. For an accurate diagnosis of brain related problems, the experts mostly compares both T1 and T2 weighted images as the information presented in these two images are complementary. In this paper, rotational and translational invariant form of Local binary Pattern (LBP) with additional gray scale information is used to retrieve similar slices of T1 weighted images from T2 weighted images or vice versa. The incorporation of additional gray scale information on LBP can extract more local texture information. The accuracy of retrieval can be improved by extracting moment features of LBP and reweighting the features based on users feedback. Here retrieval is done in a single subject scenario where similar images of a particular subject at a particular level are retrieved, and multiple subjects scenario where relevant images at a particular level across the subjects are retrieved.

Keywords: Local Binary pattern (LBP), Modified Local Binary pattern (MOD-LBP), T1 and T2 weighted images, Moment features.

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Authors: Pappas Theodoros, Michael Diakomichalis

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Measuring the economic impact of tourism in a benchmark economy is a global concern, with previous measurements being partial and not fully integrated. Tourism is a phenomenon that requires individual consumption of visitors, and which should be observed and measured to reveal the overall contribution of tourism to an economy. The Tourism Satellite Account (TSA) is a critical tool for assessing the annual growth of tourism, providing reliable measurements. This article presents a system of TSA information that encompasses all functions TSA functions, including input, storage, management, and analysis of data, as well as additional future functions and enhances the efficiency of tourism data management and TSA collection utility. The methodology and results presented offer new insights for the development and implementation of TSA.

Keywords: Tourism Satellite Account, information system, data-based tourist account.

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Authors: Bogdan Walek, Jiri Bartos, Cyril Klimes

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This article deals with the conceptual modeling under uncertainty. First, the division of information systems with their definition will be described, focusing on those where the construction of a conceptual model is suitable for the design of future information system database. Furthermore, the disadvantages of the traditional approach in creating a conceptual model and database design will be analyzed. A comprehensive methodology for the creation of a conceptual model based on analysis of client requirements and the selection of a suitable domain model is proposed here. This article presents the expert system used for the construction of a conceptual model and is a suitable tool for database designers to create a conceptual model.

Keywords: Conceptual model, conceptual modeling, database, methodology, uncertainty, information system, entity, attribute, relationship, conceptual domain model, fuzzy.

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Authors: Hromada Martin

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Risk analysis is considered as a fundamental aspect relevant for ensuring the level of critical infrastructure protection, where the critical infrastructure is seen as system, asset or its part which is important for maintaining the vital societal functions. Article actually discusses and analyzes the potential application of selected tools of information support for the implementation and within the framework of risk analysis and critical infrastructure protection. Use of the information in relation to their risk analysis can be viewed as a form of simplifying the analytical process. It is clear that these instruments (information support) for these purposes are countless, so they were selected representatives who have already been applied in the selected area of critical infrastructure, or they can be used. All presented fact were the basis for critical infrastructure resilience evaluation methodology development.

Keywords: Critical infrastructure, Protection, Resilience, Risk Analysis.

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Authors: Farhan Beg

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This paper presents a method for the efficient implementation of a unidirectional or bidirectional DC/DC converter. The DC/DC converter is used essentially for energy exchange between the low voltage service battery and a high voltage battery commonly found in Electric Vehicle applications. In these applications, apart from cost, efficiency of design is an important characteristic. A useful way to reduce the size of electronic equipment in the electric vehicles is proposed in this paper. The technique simplifies the mechanical complexity and maximizes the energy usage using the latest converter control techniques. Moreover a bidirectional battery charger for hybrid electric vehicles is also implemented in this paper. Several simulations on the test system have been carried out in Matlab/Simulink environment. The results exemplify the robustness of the proposed design methodology in case of a 1.5 KW DC-DC converter.

Keywords: DC-DC converters, Electric Vehicles, Direct Current Control.

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Authors: Roohi Shabrin S., Devi Prasad B., Prabu D., Pallavi R. S., Revathi P.

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Due to memory leaks, often-valuable system memory gets wasted and denied for other processes thereby affecting the computational performance. If an application-s memory usage exceeds virtual memory size, it can leads to system crash. Current memory leak detection techniques for clusters are reactive and display the memory leak information after the execution of the process (they detect memory leak only after it occur). This paper presents a Dynamic Memory Monitoring Agent (DMMA) technique. DMMA framework is a dynamic memory leak detection, that detects the memory leak while application is in execution phase, when memory leak in any process in the cluster is identified by DMMA it gives information to the end users to enable them to take corrective actions and also DMMA submit the affected process to healthy node in the system. Thus provides reliable service to the user. DMMA maintains information about memory consumption of executing processes and based on this information and critical states, DMMA can improve reliability and efficaciousness of cluster computing.

Keywords: Dynamic Memory Monitoring Agent (DMMA), Cluster Computing, Memory Leak, Fault Tolerant Framework, Dynamic Memory Leak Detection (DMLD).

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Authors: Behrouz Mosayebi Dehkordi, Frazaneh Hashemi, Ramin Mostafazadeh

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Fick's second law equations for unsteady state diffusion of salt into the potato tissues were solved numerically. The set of equations resulted from implicit modeling were solved using Thomas method to find the salt concentration profiles in solid phase. The needed effective diffusivity and equilibrium distribution coefficient were determined experimentally. Cylindrical samples of potato were infused with aqueous NaCl solutions of 1-3% concentrations, and variations in salt concentrations of brine were determined over time. Solute concentrations profiles of samples were determined by measuring salt uptake of potato slices. For the studied conditions, equilibrium distribution coefficients were found to be dependent on salt concentrations, whereas the effective diffusivity was slightly affected by brine concentration.

Keywords: Brine, Diffusion, Diffusivity, Modeling, Potato

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Authors: B. Alajmi, L. Marouf, A. S. Chaudhry

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Knowledge management is considered as an important factor in improving health care services. KM facilitates the transfer of existing knowledge and the development of new knowledge in hospitals. This paper reviews practices adopted by doctors in Kuwait for capturing, sharing, and generating knowledge. It also discusses the perceived impact of KM practices on performance of hospitals. Based on a survey of 277 doctors, the study found that KM practices among doctors in the sampled hospitals were not very effective. Little attention was paid to the main activities that support the transfer of expertise among doctors in hospitals. However, as predicted by previous studies, good km practices were perceived by doctors to have a positive impact on performance of hospitals. It was concluded that through effective KM practices hospitals could improve the services they provide. Documentation of best practices and capturing of lessons learnt for re-use of knowledge could help transform the hospitals into learning organizations.

Keywords: Health Sector, Hospitals, Knowledge Management, Kuwait, Tools and Practices.

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Authors: Sadaf Khalid, Jahanzaib Sarwar, Rabia Tauseef

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No matter how much perfect we become in our practical skills regarding the implementation of learned ideas, the need of technical writing capability cannot be neglected being a professional. Technical writing is a way of communicating the ideas in written which otherwise need to be presented orally. Technical writing skills have always been the need of the time, as they are required for internal as well as external official communication in both formal and informal manner. Moreover, they are the best way to capture the attention of your customers by presenting information in effective manner. This paper aims to analyze the importance of technical writing skills in professional industries of Pakistan by conducting a survey. Survey results presented in this paper clearly depicts the importance of formal and informal written communication media used in different professional industries in Pakistan. Analysis and discussion of the extent to which the alternative ways of communication besides technical writing have got importance in Pakistan is also an important aspect of this survey.

Keywords: Technical writing, Survey, Oral communication, Globalization, Communication trends, Formal Communication Media, Informal Communication, Audience

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Authors: Yuko Hiramatsu, Fumihiro Sato, Atsushi Ito, Hiroyuki Hatano, Mie Sato, Yu Watanabe, Akira Sasaki

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This paper presents a mobile phone application developed for sightseeing in Nikko, one of the cultural world heritages in Japan, using the BLE (Bluetooth Low Energy) beacon. Based on our pre-research, we decided to design our application for young people who walk around the area actively, but know little about the tradition and culture of Nikko. One solution is to construct many information boards to explain; however, it is difficult to construct new guide plates in cultural world heritage sites. The smartphone is a good solution to send such information to such visitors. This application was designed using a combination of the smartphone and beacons, set in the area, so that when a tourist passes near a beacon, the application displays information about the area including a map, historical or cultural information about the temples and shrines, and local shops nearby as well as a bus timetable. It is useful for foreigners, too. In addition, we developed quizzes relating to the culture and tradition of Nikko to provide information based on the Zeigarnik effect, a psychological effect. According to the results of our trials, tourists positively evaluated the basic information and young people who used the quiz function were able to learn the historical and cultural points. This application helped young visitors at Nikko to understand the cultural elements of the site. In addition, this application has a function to send notifications. This function is designed to provide information about the local community such as shops, local transportation companies and information office. The application hopes to also encourage people living in the area, and such cooperation from the local people will make this application vivid and inspire young visitors to feel that the cultural heritage site is still alive today. This is a gateway for young people to learn about a traditional place and understand the gravity of preserving such areas.

Keywords: BLE beacon, smartphone application, Zeigarnik effect, world heritage site, school trip.

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Authors: Ali M. Al-Shaery

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The purpose of this paper is to address the functions of sustainability dimensions in city information modelling and to present the required sustainability criteria that support establishing a sustainable planning framework for enhancing existing cities and developing future smart cities. The paper is divided into two sections. The first section is based on the examination of a wide and extensive array of cross-disciplinary literature in the last decade and a half to conceptualize the terms ‘sustainable’ and ‘smart city’, and map their associated criteria to city information modelling. The second section is based on analyzing two approaches relating to city information modelling, namely statistical and dynamic approaches, and their suitability in the development of cities’ action plans. The paper argues that the use of statistical approaches to embed sustainability dimensions in city information modelling have limited value. Despite the popularity of such approaches in addressing other dimensions like utility and service management in development and action plans of the world cities, these approaches are unable to address the dynamics across various city sectors with regards to economic, environmental and social criteria. The paper suggests an integrative dynamic and cross-disciplinary planning approach to embedding sustainability dimensions in city information modelling frameworks. Such an approach will pave the way towards optimal planning and implementation of priority actions of projects and investments. The approach can be used to achieve three main goals: (1) better development and action plans for world cities (2) serve the development of an integrative dynamic and cross-disciplinary framework that incorporates economic, environmental and social sustainability criteria and (3) address areas that require further attention in the development of future sustainable and smart cities. The paper presents an innovative approach for city information modelling and a well-argued, balanced hierarchy of sustainability criteria that can contribute to an area of research which is still in its infancy in terms of development and management.

Keywords: Information modelling, smart city, sustainable city, sustainability dimensions, sustainability criteria, city development planning.

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Authors: Byung-Wan Jo, Kwang-Won Yoon, Ji-Sun Choi

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Load managing method on road became necessary since overloaded vehicles occur damage on road facilities and existing systems for preventing this damage still show many problems.Accordingly, efficient managing system for preventing overloaded vehicles could be organized by using the road itself as a scale by applying genetic algorithm to analyze the load and the drive information of vehicles.Therefore, this paper organized Ubiquitous sensor network system for development of intelligent overload vehicle regulation system, also in this study, to use the behavior of road, the transformation was measured by installing underground box type indoor model and indoor experiment was held using genetic algorithm. And we examined wireless possibility of overloaded vehicle regulation system through experiment of the transmission and reception distance.If this system will apply to road and bridge, might be effective for economy and convenience through establishment of U-IT system..

Keywords: Overload Vehicle. Genetic Algorithm, EmbeddedSystem, Wim Sensor, overload vehicle regulation

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Authors: Ayesha Sohail, Khadija Maqbool, Anila Asif, Haroon Ahmad

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These days, the field of tissue engineering is getting serious attention due to its usefulness. Bone tissue engineering helps to address and sort-out the critical sized and non-healing orthopedic problems by the creation of manmade bone tissue. We will design and validate an efficient numerical model, which will simulate the effective diffusivity in bone tissue engineering. Our numerical model will be based on the finite element analysis of the diffusion-reaction equations. It will have the ability to optimize the diffusivity, even at multi-scale, with the variation of time. It will also have a special feature “parametric sweep”, with which we will be able to predict the oxygen, glucose and cell density dynamics, more accurately. We will fix these problems by modifying the governing equations, by selecting appropriate spatio-temporal finite element schemes and by transient analysis.

Keywords: Bone tissue engineering, Transient Analysis, Scaffolds, fabrication techniques.

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Authors: Manuel J. Gazapo Lapayese

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It is a well-established fact that terrorism is one of the foremost threats to present-day international security. The creation of tools or mechanisms for confronting it in an effective and efficient manner will only be possible by way of an objective assessment of the phenomenon. In order to achieve this, this paper has the following three main objectives: Firstly, setting out to find the reasons that have prevented the establishment of a universally accepted definition of terrorism, and consequently trying to outline the main features defining the face of the terrorist threat in order to discover the fundamental goals of what is now a serious blight on world society. Secondly, trying to explain the differences between a terrorist movement and a terrorist organisation, and the reasons for which a terrorist movement can be led to transform itself into an organisation. After analysing these motivations and the characteristics of a terrorist organisation, an example of the latter will be succinctly analysed to help the reader understand the ideas expressed. Lastly, discovering and exposing the factors that can lead to the appearance of terrorist tendencies, and discussing the most efficient and effective responses that can be given to this global security threat.

Keywords: Responses, resilience, security, terrorism.

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Authors: Yun-Ho Ahn, Hyery Kang, Dong-Yeun Koh, Huen Lee

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In this study, we demonstrate the production of natural gas hydrates from permeable marine sediments with simultaneous mechanisms for methane recovery and methane-air or methane-air/carbon dioxide replacement. The simultaneous melting happens until the chemical potentials become equal in both phases as natural gas hydrate depletion continues and self-regulated methane-air replacement occurs over an arbitrary point. We observed certain point between dissociation and replacement mechanisms in the natural gas hydrate reservoir, and we call this boundary as critical methane concentration. By the way, when carbon dioxide was added, the process of chemical exchange of methane by air/carbon dioxide was observed in the natural gas hydrate. The suggested process will operate well for most global natural gas hydrate reservoirs, regardless of the operating conditions or geometrical constraints.

Keywords: Air injection, Carbon dioxide sequestration, Hydrate production, Natural gas hydrate.

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Authors: S. Fawzia, T. Fatima

Abstract:

The design of high-rise building is more often dictated by its serviceability rather than strength. Structural Engineers are always striving to overcome challenge of controlling lateral deflection and storey drifts as well as self weight of structure imposed on foundation. One of the most effective techniques is the use of outrigger and belt truss system in Composite structures that can astutely solve the above two issues in High-rise constructions. This paper investigates deflection control by effective utilisation of belt truss and outrigger system on a 60-storey composite building subjected to wind loads. A three dimensional Finite Element Analysis is performed with one, two and three outrigger levels. The reductions in lateral deflection are 34%, 42% and 51% respectively as compared to a model without any outrigger system. There is an appreciable decline in the storey drifts with the introduction of these stiffer arrangements.

Keywords: Composite building, belt truss, deflection, FE model, outrigger truss, 3D analysis.

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Authors: M. Osipova

Abstract:

Thanks to informational technologies development every sphere of economics is becoming more and more datacentralized as people are generating huge datasets containing information on any aspect of their life. Applying research of such data to human resources management allows getting scarce statistics on labor market state including salary expectations and potential employees’ typical career behavior, and this information can become a reliable basis for management decisions. The following article presents results of career behavior research based on freely accessible resume data. Information used for study is much wider than one usually uses in human resources surveys. That is why there is enough data for statistically significant results even for subgroups analysis.

Keywords: Human resources management, labor market, salary expectations, statistics, turnover.

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Authors: Al-bdour, A. Ali., Ellisha Nasruddin., Soh Keng Lin

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This study attempts to investigate the relationship between internal CSR practices and organizational commitment based on the social exchange theory (SET). Specifically, we examine the impact of five dimensions of internal CSR practices on organizational commitment: health and safety, human rights, training and education, work life balance and workplace diversity. The proposed model was tested on a sample of 336 frontline employees within the banking sector in Jordan. Results showed that all internal CSR dimensions are significantly and positively related to affective and normative commitment. In addition, the findings of this study indicate that all internal CSR dimensions did not have a significant relationship with continuance commitment. Limitations of the study, directions for future research, and implications of the findings are discussed.

Keywords: Internal CSR, organizational commitment, Jordan, banking sector.

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Authors: C. F. Kumru, C. Kocatepe, O. Arikan

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In this study, electric field distribution analyses for three pylon models are carried out by a Finite Element Method (FEM) based software. Analyses are performed in both stationary and time domains to observe instantaneous values along with the effective ones. Considering the results of the study, different line geometries is considerably affecting the magnitude and distribution of electric field although the line voltages are the same. Furthermore, it is observed that maximum values of instantaneous electric field obtained in time domain analysis are quite higher than the effective ones in stationary mode. In consequence, electric field distribution analyses should be individually made for each different line model and the limit exposure values or distances to residential buildings should be defined according to the results obtained.

Keywords: Electric field, energy transmission line, finite element method, pylon.

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Authors: Pauline E. Ngo-Henha

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Existing turnover intention theories are reviewed in this paper. This review was conducted with the help of the search keyword “turnover intention theories” in Google Scholar during the month of July 2017. These theories include: The Theory of Organizational Equilibrium (TOE), Social Exchange Theory, Job Embeddedness Theory, Herzberg’s Two-Factor Theory, the Resource-Based View, Equity Theory, Human Capital Theory, and the Expectancy Theory. One of the limitations of this review paper is that data were only collected from Google Scholar where many papers were sometimes not freely accessible. However, this paper attempts to contribute to the research in clarifying the distinction between theories and models in the context of turnover intention.

Keywords: Job embeddedness theory, theory of organizational equilibrium (TOE), Herzberg’s two-factor theory, turnover intention theories, theories and models.

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Authors: Habtu Alemayehu, G. Radhakrishnamacharya

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The paper presents an analytical solution for dispersion of a solute in the peristaltic motion of a micropolar fluid in the presence of magnetic field and both homogeneous and heterogeneous chemical reactions. The average effective dispersion coefficient has been found using Taylor-s limiting condition under long wavelength approximation. The effects of various relevant parameters on the average coefficient of dispersion have been studied. The average effective dispersion coefficient increases with amplitude ratio, cross viscosity coefficient and heterogeneous chemical reaction rate parameter. But it decreases with magnetic field parameter and homogeneous chemical reaction rate parameter. It can be noted that the presence of peristalsis enhances dispersion of a solute.

Keywords: Peristalsis, Dispersion, Chemical reaction, Magneticfield, Micropolar fluid

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Authors: Mritha Ramalingam

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Computer technology and the Internet have made a breakthrough in the existence of data communication. This has opened a whole new way of implementing steganography to ensure secure data transfer. Steganography is the fine art of hiding the information. Hiding the message in the carrier file enables the deniability of the existence of any message at all. This paper designs a stego machine to develop a steganographic application to hide data containing text in a computer video file and to retrieve the hidden information. This can be designed by embedding text file in a video file in such away that the video does not loose its functionality using Least Significant Bit (LSB) modification method. This method applies imperceptible modifications. This proposed method strives for high security to an eavesdropper-s inability to detect hidden information.

Keywords: Data hiding, LSB, Stego machine, VideoSteganography

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Authors: B. Ramgopal Reddy, K. Ramji, B. Satyanarayana

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In this paper, free vibration analysis of carbon nanotube (CNT) reinforced laminated composite panels is presented. Three types of panels such as flat, concave and convex are considered for study. Numerical simulation is carried out using commercially available finite element analysis software ANSYS. Numerical homogenization is employed to calculate the effective elastic properties of randomly distributed carbon nanotube reinforced composites. To verify the accuracy of the finite element method, comparisons are made with existing results available in the literature for conventional laminated composite panels and good agreements are obtained. The results of the CNT reinforced composite materials are compared with conventional composite materials under different boundary conditions.

Keywords: CNT Reinforced Composite Panels, Effective ElasticProperties, Finite Element Method, Natural Frequency.

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Authors: Lan Luo

Abstract:

In China’s construction industry, it is a normal practice to separately subcontract the decoration engineering part from construction engineering, and Building Information Modeling (BIM) is also done separately. Application of BIM in decoration engineering should be integrated with other disciplines, but Chinese current practice makes this very difficult and complicated. Currently, there are three barriers in the auditing of BIM application in decoration engineering in China: heavy workload; scarcity of qualified professionals; and lack of literature concerning audit contents, standards, and methods. Therefore, it is significant to perform research on what (contents) should be evaluated, in which phase, and by whom (professional qualifications) in BIM application in decoration construction so that the application of BIM can be promoted in a better manner. Based on this consideration, four principles of BIM auditing are proposed: Comprehensiveness of information, accuracy of data, aesthetic attractiveness of appearance, and scheme optimization. In the model audit, three methods should be used: Collision, observation, and contrast. In addition, BIM auditing at six stages is discussed and a checklist for work items and results to be submitted is proposed. This checklist can be used for reference by decoration project participants.

Keywords: Audit, evaluation, dimensions, methods, standards, building information modeling application, decoration engineering projects.

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Authors: Mohammed T. Taher, Usman Ghani, Ahmed S. Khan

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This paper compares the findings of two studies conducted to determine the effectiveness of simulation-based, hands-on and feedback mechanism on students learning by answering the following questions: 1). Does the use of simulation improve students’ learning outcomes? 2). How do students perceive the instructional design features embedded in the simulation program such as exploration and scaffolding support in learning new concepts? 3.) What is the effect of feedback mechanisms on students’ learning in the use of simulation-based labs? The paper also discusses the other aspects of findings which reveal that simulation by itself is not very effective in promoting student learning. Simulation becomes effective when it is followed by hands-on activity and feedback mechanisms. Furthermore, the paper presents recommendations for improving student learning through the use of simulation-based, hands-on, and feedback-based teaching methodologies.

Keywords: Simulation-based teaching, hands-on learning, feedback-based learning, scaffolding.

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Authors: Chin-Cheh Yi, Pei-Wen Liao, Chin-Feng Huang, I-Hui Hwang

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With the proliferation of mobile computing technology, mobile learning (m-learning) will play a vital role in the rapidly growing electronic learning market. However, the acceptance of m-learning by individuals is critical to the successful implementation of m-learning systems. Thus, there is a need to research the factors that affect users- intention to use m-learning. Based on an updated information system (IS) success model, data collected from 350 respondents in Taiwan were tested against the research model using the structural equation modeling approach. The data collected by questionnaire were analyzed to check the validity of constructs. Then hypotheses describing the relationships between the identified constructs and users- satisfaction were formulated and tested.

Keywords: m-learning, information system success, users' satisfaction, perceived value.

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Authors: Ernest Nweke, Enkhtuya Bavuudorj

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The harsh realities of the scandalous failure of several notable corporations in the past two decades have inextricably resulted in a surge in corporate governance studies. Nevertheless, little or no attention has been paid to corporate governance studies in Mongolian firms and much less to the comprehension of the correlation among ownership structure, corporate governance mechanisms and trend of innovative activities. Innovation is the bed rock of enterprise success. However, the funding and support for innovative activities in many firms are to a great extent determined by the incentives provided by the firm’s internal and external governance mechanisms. Mongolia is an East Asian country currently undergoing a fast-paced transition from socialist to democratic system and it is a widely held view that private ownership as against public ownership fosters innovation. Hence, following the privatization policy of Mongolian Government which has led to the transfer of the ownership of hitherto state controlled and state directed firms to private individuals and organizations, expectations are high that sufficient motivation would be provided for firm managers to engage in innovative activities. This research focuses on the relationship between ownership structure, corporate governance on one hand and the level of innovation on the hand. The paper is empirical in nature and derives data from both reliable secondary and primary sources. Secondary data for the study was in respect of ownership structure of Mongolian listed firms and innovation trend in Mongolia generally. These were analyzed using tables, charts, bars and percentages. Personal interviews and surveys were held to collect primary data. Primary data was in respect of corporate governance practices in Mongolian firms and were collected using structured questionnaire. Out of a population of three hundred and twenty (320) companies listed on the Mongolian Stock Exchange (MSE), a sample size of thirty (30) randomly selected companies was utilized for the study. Five (5) management level employees were surveyed in each selected firm giving a total of one hundred and fifty (150) respondents. Data collected were analyzed and research hypotheses tested using Chi-Square test statistic. Research results showed that corporate governance mechanisms were better and have significantly improved overtime in privately held as opposed to publicly owned firms. Consequently, the levels of innovation in privately held firms were considerably higher. It was concluded that a significant and positive relationship exists between private ownership and good corporate governance on one hand and the level of funding provided for innovative activities in Mongolian firms on the other hand.

Keywords: Corporate governance, innovation, ownership structure, stock exchange.

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Authors: Alireza Azimi Sani , Shahram Chaharmahalie

Abstract:

Internal controls of accounting are an essential business function for a growth-oriented organization, and include the elements of risk assessment, information communications and even employees' roles and responsibilities. Internal controls of accounting systems are designed to protect a company from fraud, abuse and inaccurate data recording and help organizations keep track of essential financial activities. Internal controls of accounting provide a streamlined solution for organizing all accounting procedures and ensuring that the accounting cycle is completed consistently and successfully. Implementing a formal Accounting Procedures Manual for the organization allows the financial department to facilitate several processes and maintain rigorous standards. Internal controls also allow organizations to keep detailed records, manage and organize important financial transactions and set a high standard for the organization's financial management structure and protocols. A well-implemented system also reduces the risk of accounting errors and abuse. A well-implemented controls system allows a company's financial managers to regulate and streamline all functions of the accounting department. Internal controls of accounting can be set up for every area to track deposits, monitor check handling, keep track of creditor accounts, and even assess budgets and financial statements on an ongoing basis. Setting up an effective accounting system to monitor accounting reports, analyze records and protect sensitive financial information also can help a company set clear goals and make accurate projections. Creating efficient accounting processes allows an organization to set specific policies and protocols on accounting procedures, and reach its financial objectives on a regular basis. Internal accounting controls can help keep track of such areas as cash-receipt recording, payroll management, appropriate recording of grants and gifts, cash disbursements by authorized personnel, and the recording of assets. These systems also can take into account any government regulations and requirements for financial reporting.

Keywords: Internal controls, risk assessment, financial management.

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Authors: A. M. R. Mosalman Yazdi, B. A. R. Mosalman Yazdi

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In industry, on of the most important subjects is die and it's characteristics in which for cutting and forming different mechanical pieces, various punch and matrix metal die are used. whereas the common parts which form the main frame die are not often proportion with pieces and dies therefore using a part as socalled common part for frames in specified dimension ranges can decrease the time of designing, occupied space of warehouse and manufacturing costs. Parts in dies with getting uniform in their shape and dimension make common parts of dies. Common parts of punch and matrix metal die are as bolster, guide bush, guide pillar and shank. In this paper the common parts and effective parameters in selecting each of them as the primary information are studied, afterward for selection and design of mechanical parts an introduction and investigation based on the Mech. Desk. software is done hence with developing this software can standardize the metal common parts of punch and matrix. These studies will be so useful for designer in their designing and also using it has with very much advantage for manufactures of products in decreasing occupied spaces by dies.

Keywords: Die, Matrix, Punch, Standardize.

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Authors: B. Bagheri Nakhjavanlo, T. J. Ellis, P. Raoofi, J. Dehmeshki

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This paper presents a customized deformable model for the segmentation of abdominal and thoracic aortic aneurysms in CTA datasets. An important challenge in reliably detecting aortic aneurysm is the need to overcome problems associated with intensity inhomogeneities and image noise. Level sets are part of an important class of methods that utilize partial differential equations (PDEs) and have been extensively applied in image segmentation. A Gaussian kernel function in the level set formulation, which extracts the local intensity information, aids the suppression of noise in the extracted regions of interest and then guides the motion of the evolving contour for the detection of weak boundaries. The speed of curve evolution has been significantly improved with a resulting decrease in segmentation time compared with previous implementations of level sets. The results indicate the method is more effective than other approaches in coping with intensity inhomogeneities.

Keywords: Abdominal and thoracic aortic aneurysms, intensityinhomogeneity, level sets, local fitting binary.

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