Search results for: time domain reflectometry measurement technique
9119 The Application of an Experimental Design for the Defect Reduction of Electrodeposition Painting on Stainless Steel Washers
Authors: Chansiri Singhtaun, Nattaporn Prasartthong
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The purpose of this research is to reduce the amount of incomplete coating of stainless steel washers in the electrodeposition painting process by using an experimental design technique. The surface preparation was found to be a major cause of painted surface quality. The influence of pretreating and painting process parameters, which are cleaning time, chemical concentration and shape of hanger were studied. A 23 factorial design with two replications was performed. The analysis of variance for the designed experiment showed the great influence of cleaning time and shape of hanger. From this study, optimized cleaning time was determined and a newly designed electrical conductive hanger was proved to be superior to the original one. The experimental verification results showed that the amount of incomplete coating defects decreased from 4% to 1.02% and operation cost decreased by 10.5%.
Keywords: Defect reduction, design of experiments, electrodeposition painting, stainless steel.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22709118 Hardware Centric Machine Vision for High Precision Center of Gravity Calculation
Authors: Xin Cheng, Benny Thörnberg, Abdul Waheed Malik, Najeem Lawal
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We present a hardware oriented method for real-time measurements of object-s position in video. The targeted application area is light spots used as references for robotic navigation. Different algorithms for dynamic thresholding are explored in combination with component labeling and Center Of Gravity (COG) for highest possible precision versus Signal-to-Noise Ratio (SNR). This method was developed with a low hardware cost in focus having only one convolution operation required for preprocessing of data.Keywords: Dynamic thresholding, segmentation, position measurement, sub-pixel precision, center of gravity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23539117 Second-order Time Evolution Scheme for Time-dependent Neutron Transport Equation
Authors: Zhenying Hong, Guangwei Yuan, Xuedong Fu, Shulin Yang
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In this paper, the typical exponential method, diamond difference and modified time discrete scheme is researched for self adaptive time step. The second-order time evolution scheme is applied to time-dependent spherical neutron transport equation by discrete ordinates method. The numerical results show that second-order time evolution scheme associated exponential method has some good properties. The time differential curve about neutron current is more smooth than that of exponential method and diamond difference and modified time discrete scheme.
Keywords: Exponential method, diamond difference, modified time discrete scheme, second-order time evolution scheme.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15839116 Problems of Measuring Effectiveness of Innovation Performance
Authors: Aziza S. Zhuparova
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The innovation performance of nations has been repeatedly measured in the literature. We argue that while the literature offers many suggestions, their theoretical foundation is often weak and the underlying assumptions are rarely discussed. In this paper, we systematize various mechanisms by which spatial units influence nation and firms' innovation activities. On the basis of this, common innovation performance measures and analyses are discussed and evaluated. It is concluded that there is no general best way of measuring the innovation performance of spatial units. In fact, the most interesting insights can be obtained using a multitude of different approaches at the same time.Keywords: Innovation performance, firms effectiveness of innovation, national innovativeness, innovation effectiveness, national innovation activity's measurement
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18049115 Neural Network Based Icing Identification and Fault Tolerant Control of a 340 Aircraft
Authors: F. Caliskan
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This paper presents a Neural Network (NN) identification of icing parameters in an A340 aircraft and a reconfiguration technique to keep the A/C performance close to the performance prior to icing. Five aircraft parameters are assumed to be considerably affected by icing. The off-line training for identifying the clear and iced dynamics is based on the Levenberg-Marquard Backpropagation algorithm. The icing parameters are located in the system matrix. The physical locations of the icing are assumed at the right and left wings. The reconfiguration is based on the technique known as the control mixer approach or pseudo inverse technique. This technique generates the new control input vector such that the A/C dynamics is not much affected by icing. In the simulations, the longitudinal and lateral dynamics of an Airbus A340 aircraft model are considered, and the stability derivatives affected by icing are identified. The simulation results show the successful NN identification of the icing parameters and the reconfigured flight dynamics having the similar performance before the icing. In other words, the destabilizing icing affect is compensated.Keywords: Aircraft Icing, Stability Derivatives, Neural NetworkIdentification, Reconfiguration.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17019114 Community Detection-based Analysis of the Human Interactome Network
Authors: Razvan Bocu, Sabin Tabirca
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The study of proteomics reached unexpected levels of interest, as a direct consequence of its discovered influence over some complex biological phenomena, such as problematic diseases like cancer. This paper presents a new technique that allows for an accurate analysis of the human interactome network. It is basically a two-step analysis process that involves, at first, the detection of each protein-s absolute importance through the betweenness centrality computation. Then, the second step determines the functionallyrelated communities of proteins. For this purpose, we use a community detection technique that is based on the edge betweenness calculation. The new technique was thoroughly tested on real biological data and the results prove some interesting properties of those proteins that are involved in the carcinogenesis process. Apart from its experimental usefulness, the novel technique is also computationally effective in terms of execution times. Based on the analysis- results, some topological features of cancer mutated proteins are presented and a possible optimization solution for cancer drugs design is suggested.Keywords: Betweenness centrality, interactome networks, proteinprotein interactions, protein communities, cancer.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12939113 Fragile Watermarking for Color Images Using Thresholding Technique
Authors: Kuo-Cheng Liu
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In this paper, we propose ablock-wise watermarking scheme for color image authentication to resist malicious tampering of digital media. The thresholding technique is incorporated into the scheme such that the tampered region of the color image can be recovered with high quality while the proofing result is obtained. The watermark for each block consists of its dual authentication data and the corresponding feature information. The feature information for recovery iscomputed bythe thresholding technique. In the proofing process, we propose a dual-option parity check method to proof the validity of image blocks. In the recovery process, the feature information of each block embedded into the color image is rebuilt for high quality recovery. The simulation results show that the proposed watermarking scheme can effectively proof the tempered region with high detection rate and can recover the tempered region with high quality.
Keywords: thresholding technique, tamper proofing, tamper recovery
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16329112 Multiresolution Approach to Subpixel Registration by Linear Approximation of PSF
Authors: Erol Seke, Kemal Özkan
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Linear approximation of point spread function (PSF) is a new method for determining subpixel translations between images. The problem with the actual algorithm is the inability of determining translations larger than 1 pixel. In this paper a multiresolution technique is proposed to deal with the problem. Its performance is evaluated by comparison with two other well known registration method. In the proposed technique the images are downsampled in order to have a wider view. Progressively decreasing the downsampling rate up to the initial resolution and using linear approximation technique at each step, the algorithm is able to determine translations of several pixels in subpixel levels.
Keywords: Point Spread Function, Subpixel translation, Superresolution, Multiresolution approach.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16639111 A Transform Domain Function Controlled VSSLMS Algorithm for Sparse System Identification
Authors: Cemil Turan, Mohammad Shukri Salman
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The convergence rate of the least-mean-square (LMS) algorithm deteriorates if the input signal to the filter is correlated. In a system identification problem, this convergence rate can be improved if the signal is white and/or if the system is sparse. We recently proposed a sparse transform domain LMS-type algorithm that uses a variable step-size for a sparse system identification. The proposed algorithm provided high performance even if the input signal is highly correlated. In this work, we investigate the performance of the proposed TD-LMS algorithm for a large number of filter tap which is also a critical issue for standard LMS algorithm. Additionally, the optimum value of the most important parameter is calculated for all experiments. Moreover, the convergence analysis of the proposed algorithm is provided. The performance of the proposed algorithm has been compared to different algorithms in a sparse system identification setting of different sparsity levels and different number of filter taps. Simulations have shown that the proposed algorithm has prominent performance compared to the other algorithms.Keywords: Adaptive filtering, sparse system identification, VSSLMS algorithm, TD-LMS algorithm.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10009110 On the Differential Geometry of the Curves in Minkowski Space-Time II
Authors: Süha Yılmaz, Emin Özyılmaz, Melih Turgut
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In the first part of this paper [6], a method to determine Frenet apparatus of the space-like curves in Minkowski space-time is presented. In this work, the mentioned method is developed for the time-like curves in Minkowski space-time. Additionally, an example of presented method is illustrated.Keywords: Frenet Apparatus, Time-like Curves, MinkowskiSpace-time.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16659109 Development and Evaluation of Gastro Retentive Floating Tablets of Ayurvedic Vati Formulation
Authors: Imran Khan Pathan, Anil Bhandari, Peeyush K. Sharma, Rakesh K. Patel, Suresh Purohit
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Floating tablets of Marichyadi Vati were developed with an aim to prolong its gastric residence time and increase the bioavailability of drug. Rapid gastrointestinal transit could result in incomplete drug release from the drug delivery system above the absorption zone leading to diminished efficacy of the administered dose. The tablets were prepared by wet granulation technique, using HPMC E50 LV act as Matrixing agent, Carbopol as floating enhancer, microcrystalline cellulose as binder, Sodium bi carbonate as effervescent agent with other excipients. The simplex lattice design was used for selection of variables for tablets formulation. Formulation was optimized on the basis of floating time and in vitro drug release. The results showed that the floating lag time for optimized formulation was found to be 61 second with about 97.32 % of total drug release within 3 hours. The vitro release profiles of drug from the formulation could be best expressed zero order with highest linearity r2 = 0.9943. It was concluded that the gastroretentive drug delivery system can be developed for Marichyadi Vati containing Piperine to increase the residence time of the drug in the stomach and thereby increasing bioavailability.
Keywords: Piperine, Marichyadi Vati, Gastroretentive drug delivery, Floating tablet.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 26789108 Low-Latency and Low-Overhead Path Planning for In-band Network-Wide Telemetry
Authors: Penghui Zhang, Hua Zhang, Jun-Bo Wang, Cheng Zeng, Zijian Cao
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With the development of software-defined networks and programmable data planes, in-band network telemetry (INT) has become an emerging technology in communications because it can get accurate and real-time network information. However, due to the expansion of the network scale, existing telemetry systems, to the best of the authors’ knowledge, have difficulty in meeting the common requirements of low overhead, low latency and full coverage for traffic measurement. This paper proposes a network-wide telemetry system with a low-latency low-overhead path planning (INT-LLPP). This paper builds a mathematical model to analyze the telemetry overhead and latency of INT systems. Then, we adopt a greedy-based path planning algorithm to reduce the overhead and latency of the network telemetry with the full network coverage. The simulation results show that network-wide telemetry is achieved and the telemetry overhead can be reduced significantly compared with existing INT systems. INT-LLPP can control the system latency to get real-time network information.
Keywords: Network telemetry, network monitoring, path planning, low latency.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2559107 Optimization of Process Parameters in Wire Electrical Discharge Machining of Inconel X-750 for Dimensional Deviation Using Taguchi Technique
Authors: Mandeep Kumar, Hari Singh
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The effective optimization of machining process parameters affects dramatically the cost and production time of machined components as well as the quality of the final products. This paper presents the optimization aspects of a Wire Electrical Discharge Machining operation using Inconel X-750 as work material. The objective considered in this study is minimization of the dimensional deviation. Six input process parameters of WEDM namely spark gap voltage, pulse-on time, pulse-off time, wire feed rate, peak current and wire tension, were chosen as variables to study the process performance. Taguchi's design of experiments methodology has been used for planning and designing the experiments. The analysis of variance was carried out for raw data as well as for signal to noise ratio. Four input parameters and one two-factor interaction have been found to be statistically significant for their effects on the response of interest. The confirmation experiments were also performed for validating the predicted results.
Keywords: ANOVA, DOE, inconel, machining, optimization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14229106 The Weight of Corporate Social Responsibility Indicators in Measurement Procedure
Authors: Grigoris Giannarakis, Despina Galani, Charitoudi Georgia, Nikolaos Litinas
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The Corporate Social Responsibility (CSR) performance has garnered significant interest during the last two decades as numerous methodologies are proposed by Social Responsible Investment (SRI) indexes. The weight of each indicator is a crucial component of the CSR measurement procedures. Based on a previous study, the appropriate weight of each proposed indicator for the Greek telecommunication sector is specified using the rank reciprocal weighting. The Kendall-s Coefficient of Concordance and Spearman Correlation Coefficient non-parametric tests are adopted to determine the level of consensus among the experts concerning the importance rank of indicators. The results show that there is no consensus regarding the rank of indicators in most of stakeholders- domains. The equal weight for all indicators could be proposed as a solution for the lack of consensus among the experts. The study recommends three different equations concerning the adopted weight approach.
Keywords: Corporate Social Responsibility, Indicator, Weight.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23819105 Flow Characteristics around Rectangular Obstacles with the Varying Direction of Obstacles
Authors: Hee-Chang Lim
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The study aims to understand the surface pressure distribution around the bodies such as the suction pressure in the leading edge on the top and side-face when the aspect ratio of bodies and the wind direction are changed, respectively. We carried out the wind tunnel measurement and numerical simulation around a series of rectangular bodies (40d×80w×80h, 80d×80w×80h, 160d×80w×80h, 80d×40w×80h and 80d×160w×80h in mm3) placed in a deep turbulent boundary layer. Based on a modern numerical platform, the Navier-Stokes equation with the typical 2-equation (k-ε model) and the DES (Detached Eddy Simulation) turbulence model has been calculated, and they are both compared with the measurement data. Regarding the turbulence model, the DES model makes a better prediction comparing with the k-ε model, especially when calculating the separated turbulent flow around a bluff body with sharp edged corner. In order to observe the effect of wind direction on the pressure variation around the cube (e.g., 80d×80w×80h in mm), it rotates at 0º, 10º, 20º, 30º, and 45º, which stands for the salient wind directions in the tunnel. The result shows that the surface pressure variation is highly dependent upon the approaching wind direction, especially on the top and the side-face of the cube. In addition, the transverse width has a substantial effect on the variation of surface pressure around the bodies, while the longitudinal length has little or no influence.
Keywords: Rectangular bodies, wind direction, aspect ratio, surface pressure distribution, wind-tunnel measurement, k-ε model, DES model, CFD.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9119104 Robust Fault Diagnosis for Wind Turbine Systems Subjected to Multi-Faults
Authors: Sarah Odofin, Zhiwei Gao, Sun Kai
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Operations, maintenance and reliability of wind turbines have received much attention over the years due to the rapid expansion of wind farms. This paper explores early fault diagnosis technique for a 5MW wind turbine system subjected to multiple faults, where genetic optimization algorithm is employed to make the residual sensitive to the faults, but robust against disturbances. The proposed technique has a potential to reduce the downtime mostly caused by the breakdown of components and exploit the productivity consistency by providing timely fault alarms. Simulation results show the effectiveness of the robust fault detection methods used under Matlab/Simulink/Gatool environment.
Keywords: Disturbance robustness, fault monitoring and detection, genetic algorithm and observer technique.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25599103 Angular-Coordinate Driven Radial Tree Drawing
Authors: Farshad Ghassemi Toosi, Nikola S. Nikolov
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We present a visualization technique for radial drawing of trees consisting of two slightly different algorithms. Both of them make use of node-link diagrams for visual encoding. This visualization creates clear drawings without edge crossing. One of the algorithms is suitable for real-time visualization of large trees, as it requires minimal recalculation of the layout if leaves are inserted or removed from the tree; while the other algorithm makes better utilization of the drawing space. The algorithms are very similar and follow almost the same procedure but with different parameters. Both algorithms assign angular coordinates for all nodes which are then converted into 2D Cartesian coordinates for visualization. We present both algorithms and discuss how they compare to each other.
Keywords: Radial Tree Drawing, Real-Time Visualization, Angular Coordinates, Large Trees.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 26019102 Effect of Model Dimension in Numerical Simulation on Assessment of Water Inflow to Tunnel in Discontinues Rock
Authors: Hadi Farhadian, Homayoon Katibeh
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Groundwater inflow to the tunnels is one of the most important problems in tunneling operation. The objective of this study is the investigation of model dimension effects on tunnel inflow assessment in discontinuous rock masses using numerical modeling. In the numerical simulation, the model dimension has an important role in prediction of water inflow rate. When the model dimension is very small, due to low distance to the tunnel border, the model boundary conditions affect the estimated amount of groundwater flow into the tunnel and results show a very high inflow to tunnel. Hence, in this study, the two-dimensional universal distinct element code (UDEC) used and the impact of different model parameters, such as tunnel radius, joint spacing, horizontal and vertical model domain extent has been evaluated. Results show that the model domain extent is a function of the most significant parameters, which are tunnel radius and joint spacing.
Keywords: Water inflow, Tunnel, Discontinues rock, Numerical simulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25109101 RASPE – Risk Advisory Smart System for Pipeline Projects in Egypt
Authors: Nael Y. Zabel, Maged E. Georgy, Moheeb E. Ibrahim
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A knowledge-based expert system with the acronym RASPE is developed as an application tool to help decision makers in construction companies make informed decisions about managing risks in pipeline construction projects. Choosing to use expert systems from all available artificial intelligence techniques is due to the fact that an expert system is more suited to representing a domain’s knowledge and the reasoning behind domain-specific decisions. The knowledge-based expert system can capture the knowledge in the form of conditional rules which represent various project scenarios and potential risk mitigation/response actions. The built knowledge in RASPE is utilized through the underlying inference engine that allows the firing of rules relevant to a project scenario into consideration. Paper provides an overview of the knowledge acquisition process and goes about describing the knowledge structure which is divided up into four major modules. The paper shows one module in full detail for illustration purposes and concludes with insightful remarks.
Keywords: Expert System, Knowledge Management, Pipeline Projects, Risk Mismanagement.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22989100 A Paradigm for Characterization and Checking of a Human Noise Behavior
Authors: Himanshu Dehra
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This paper presents a paradigm for characterization and checking of human noise behavior. The definitions of ‘Noise’ and ‘Noise Behavior’ are devised. The concept of characterization and examining of Noise Behavior is obtained from the proposed paradigm of Psychoacoustics. The measurement of human noise behavior is discussed through definitions of noise sources and noise measurements. The noise sources, noise measurement equations and noise filters are further illustrated through examples. The theory and significance of solar energy acoustics is presented for life and its activities. Human comfort and health are correlated with human brain through physiological responses and noise protection. Examples of heat stress, intense heat, sweating and evaporation are also enumerated.
Keywords: Human brain, noise behavior, noise characterization, noise filters, physiological responses, psychoacoustics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10979099 Nanomechanical Characterization of Titanium Alloy Modified by Nitrogen Ion Implantation
Authors: Josef Sepitka, Petr Vlcak, Tomas Horazdovsky, Vratislav Perina
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An ion implantation technique was used for designing the surface area of a titanium alloy and for irradiation-enhanced hardening of the surface. The Ti6Al4V alloy was treated by nitrogen ion implantation at fluences of 2·1017 and 4·1017 cm-2 and at ion energy 90 keV. The depth distribution of the nitrogen was investigated by Rutherford Backscattering Spectroscopy. The gradient of mechanical properties was investigated by nanoindentation. The continuous measurement mode was used to obtain depth profiles of the indentation hardness and the reduced storage modulus of the modified surface area. The reduced storage modulus and the hardness increase with increasing fluence. Increased fluence shifts the peak of the mechanical properties as well as the peak of nitrogen concentration towards to the surface. This effect suggests a direct relationship between mechanical properties and nitrogen distribution.
Keywords: Nitrogen ion implantation, titanium-based nanolayer, storage modulus, hardness, microstructure.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12859098 Multiple Input Multiple Output Detection Using Roulette Wheel Based Ant Colony Optimization Technique
Authors: B. Rebekka, B. Malarkodi
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This paper describes an approach to detect the transmitted signals for 2×2 Multiple Input Multiple Output (MIMO) setup using roulette wheel based ant colony optimization technique. The results obtained are compared with classical zero forcing and least mean square techniques. The detection rates achieved using this technique are consistently larger than the one achieved using classical methods for 50 number of attempts with two different antennas transmitting the input stream from a user. This paves the path to use alternative techniques to improve the throughput achieved in advanced networks like Long Term Evolution (LTE) networks.Keywords: MIMO, ant colony optimization, roulette wheel, soft computing, LTE.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10779097 Genetic Algorithm Based Optimal Control for a 6-DOF Non Redundant Stewart Manipulator
Authors: A. Omran, G. El-Bayiumi, M. Bayoumi, A. Kassem
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Applicability of tuning the controller gains for Stewart manipulator using genetic algorithm as an efficient search technique is investigated. Kinematics and dynamics models were introduced in detail for simulation purpose. A PD task space control scheme was used. For demonstrating technique feasibility, a Stewart manipulator numerical-model was built. A genetic algorithm was then employed to search for optimal controller gains. The controller was tested onsite a generic circular mission. The simulation results show that the technique is highly convergent with superior performance operating for different payloads.
Keywords: Stewart kinematics, Stewart dynamics, task space control, genetic algorithm.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18949096 A Recommender Agent to Support Virtual Learning Activities
Authors: P. Valdiviezo, G. Riofrio, R. Reategui
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This article describes the implementation of an intelligent agent that provides recommendations for educational resources in a virtual learning environment (VLE). It aims to support pending (undeveloped) student learning activities. It begins by analyzing the proposed VLE data model entities in the recommender process. The pending student activities are then identified, which constitutes the input information for the agent. By using the attribute-based recommender technique, the information can be processed and resource recommendations can be obtained. These serve as support for pending activity development in the course. To integrate this technique, we used an ontology. This served as support for the semantic annotation of attributes and recommended files recovery.
Keywords: Learning activities, educational resource, recommender agent, recommendation technique, ontology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16629095 Statistical Approach to Basis Function Truncation in Digital Interpolation Filters
Authors: F. Castillo, J. Arellano, S. Sánchez
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In this paper an alternative analysis in the time domain is described and the results of the interpolation process are presented by means of functions that are based on the rule of conditional mathematical expectation and the covariance function. A comparison between the interpolation error caused by low order filters and the classic sinc(t) truncated function is also presented. When fewer samples are used, low-order filters have less error. If the number of samples increases, the sinc(t) type functions are a better alternative. Generally speaking there is an optimal filter for each input signal which depends on the filter length and covariance function of the signal. A novel scheme of work for adaptive interpolation filters is also presented.Keywords: Interpolation, basis function, over-sampling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15569094 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement
Authors: Nadezhda Kvatashidze
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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.
Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25159093 Joint Use of Factor Analysis (FA) and Data Envelopment Analysis (DEA) for Ranking of Data Envelopment Analysis
Authors: Reza Nadimi, Fariborz Jolai
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This article combines two techniques: data envelopment analysis (DEA) and Factor analysis (FA) to data reduction in decision making units (DMU). Data envelopment analysis (DEA), a popular linear programming technique is useful to rate comparatively operational efficiency of decision making units (DMU) based on their deterministic (not necessarily stochastic) input–output data and factor analysis techniques, have been proposed as data reduction and classification technique, which can be applied in data envelopment analysis (DEA) technique for reduction input – output data. Numerical results reveal that the new approach shows a good consistency in ranking with DEA.Keywords: Effectiveness, Decision Making, Data EnvelopmentAnalysis, Factor Analysis
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24259092 Kinematic Parameters for Asa River Routing
Authors: A. O. Ogunlela, B. Adelodun
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Flood routing is used in estimating the travel time and attenuation of flood waves as they move downstream a river or channel. The routing procedure is usually classified as hydrologic or hydraulic. Hydraulic methods utilize the equations of continuity and motion. Kinematic routing, a hydraulic technique was used in routing Asa River at Ilorin. The river is of agricultural and industrial importance to Ilorin, the capital of Kwara State, Nigeria. This paper determines the kinematic parameters of kinematic wave velocity, time step, time required to traverse, weighting factor and change in length. Values obtained were 4.67 m/s, 19 secs, 21 secs, 0.75 and 100 m, respectively. These parameters adequately reflect the watershed and flow characteristics essential for the routing. The synthetic unit hydrograph was developed using the Natural Resources Conservation Service (NRCS) method. 24-hr 10yr, 25yr, 50yr and 100yr storm hydrographs were developed from the unit hydrograph using convolution procedures and the outflow hydrographs were obtained for each of 24-hr 10yr, 25yr, 50yr and 100yr indicating 0.11 m3/s, 0.10 m3/s, 0.10 m3/s and 0.10 m3/s attenuations respectively.
Keywords: Asa River, Kinematic parameters, Routing
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23019091 Multidimensional and Data Mining Analysis for Property Investment Risk Analysis
Authors: Nur Atiqah Rochin Demong, Jie Lu, Farookh Khadeer Hussain
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Property investment in the real estate industry has a high risk due to the uncertainty factors that will affect the decisions made and high cost. Analytic hierarchy process has existed for some time in which referred to an expert-s opinion to measure the uncertainty of the risk factors for the risk analysis. Therefore, different level of experts- experiences will create different opinion and lead to the conflict among the experts in the field. The objective of this paper is to propose a new technique to measure the uncertainty of the risk factors based on multidimensional data model and data mining techniques as deterministic approach. The propose technique consist of a basic framework which includes four modules: user, technology, end-user access tools and applications. The property investment risk analysis defines as a micro level analysis as the features of the property will be considered in the analysis in this paper.Keywords: Uncertainty factors, data mining, multidimensional data model, risk analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 29229090 A New Type of Integration Error and its Influence on Integration Testing Techniques
Authors: P. Prema, B. Ramadoss
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Testing is an activity that is required both in the development and maintenance of the software development life cycle in which Integration Testing is an important activity. Integration testing is based on the specification and functionality of the software and thus could be called black-box testing technique. The purpose of integration testing is testing integration between software components. In function or system testing, the concern is with overall behavior and whether the software meets its functional specifications or performance characteristics or how well the software and hardware work together. This explains the importance and necessity of IT for which the emphasis is on interactions between modules and their interfaces. Software errors should be discovered early during IT to reduce the costs of correction. This paper introduces a new type of integration error, presenting an overview of Integration Testing techniques with comparison of each technique and also identifying which technique detects what type of error.Keywords: Integration Error, Integration Error Types, Integration Testing Techniques, Software Testing
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2218