Search results for: determinants of the cost of capital
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2499

Search results for: determinants of the cost of capital

1389 Degradation of Heating, Ventilation, and Air Conditioning Components across Locations

Authors: Timothy E. Frank, Josh R. Aldred, Sophie B. Boulware, Michelle K. Cabonce, Justin H. White

Abstract:

Materials degrade at different rates in different environments depending on factors such as temperature, aridity, salinity, and solar radiation. Therefore, predicting asset longevity depends, in part, on the environmental conditions to which the asset is exposed. Heating, ventilation, and air conditioning (HVAC) systems are critical to building operations yet are responsible for a significant proportion of their energy consumption. HVAC energy use increases substantially with slight operational inefficiencies. Understanding the environmental influences on HVAC degradation in detail will inform maintenance schedules and capital investment, reduce energy use, and increase lifecycle management efficiency. HVAC inspection records spanning 14 years from 21 locations across the United States were compiled and associated with the climate conditions to which they were exposed. Three environmental features were explored in this study: average high temperature, average low temperature, and annual precipitation, as well as four non-environmental features. Initial insights showed no correlations between individual features and the rate of HVAC component degradation. Using neighborhood component analysis, however, the most critical features related to degradation were identified. Two models were considered, and results varied between them. However, longitude and latitude emerged as potentially the best predictors of average HVAC component degradation. Further research is needed to evaluate additional environmental features, increase the resolution of the environmental data, and develop more robust models to achieve more conclusive results.

Keywords: Climate, infrastructure degradation, HVAC, neighborhood component analysis.

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1388 A Novel QoS Optimization Architecture for 4G Networks

Authors: Aaqif Afzaal Abbasi, Javaid Iqbal, Akhtar Nawaz Malik

Abstract:

4G Communication Networks provide heterogeneous wireless technologies to mobile subscribers through IP based networks and users can avail high speed access while roaming across multiple wireless channels; possible by an organized way to manage the Quality of Service (QoS) functionalities in these networks. This paper proposes the idea of developing a novel QoS optimization architecture that will judge the user requirements and knowing peak times of services utilization can save the bandwidth/cost factors. The proposed architecture can be customized according to the network usage priorities so as to considerably improve a network-s QoS performance.

Keywords: QoS, Network Coverage Boundary, ServicesArchives Units (SAU), Cumulative Services Archives Units (CSAU).

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1387 Kinetic Energy Recovery System Using Spring

Authors: Mayuresh Thombre, Prajyot Borkar, Mangirish Bhobe

Abstract:

New advancement of technology and never satisfying demands of the civilization are putting huge pressure on the natural fuel resources and these resources are at a constant threat to its sustainability. To get the best out of the automobile, the optimum balance between performance and fuel economy is important. In the present state of art, either of the above two aspects are taken into mind while designing and development process which puts the other in the loss as increase in fuel economy leads to decrement in performance and vice-versa. In-depth observation of the vehicle dynamics apparently shows that large amount of energy is lost during braking and likewise large amount of fuel is consumed to reclaim the initial state, this leads to lower fuel efficiency to gain the same performance. Current use of Kinetic Energy Recovery System is only limited to sports vehicles only because of the higher cost of this system. They are also temporary in nature as power can be squeezed only during a small time duration and use of superior parts leads to high cost, which results on concentration on performance only and neglecting the fuel economy. In this paper Kinetic Energy Recovery System for storing the power and then using the same while accelerating has been discussed. The major storing element in this system is a Flat Spiral Spring that will store energy by compression and torsion.

The use of spring ensure the permanent storage of energy until used by the driver unlike present mechanical regeneration system in which the energy stored decreases with time and is eventually lost. A combination of internal gears and spur gears will be used in order to make the energy release uniform which will lead to safe usage. The system can be used to improve the fuel efficiency by assisting in overcoming the vehicle’s inertia after braking or to provide instant acceleration whenever required by the driver. The performance characteristics of the system including response time, mechanical efficiency and overall increase in efficiency are demonstrated. This technology makes the KERS (Kinetic Energy Recovery System) more flexible and economical allowing specific application while at the same time increasing the time frame and ease of usage.

Keywords: Electric control unit, Energy, Mechanical KERS, Planetary Gear system, Power, Smart braking, Spiral Spring.

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1386 Modeling and Optimization of Aggregate Production Planning - A Genetic Algorithm Approach

Authors: B. Fahimnia, L.H.S. Luong, R. M. Marian

Abstract:

The Aggregate Production Plan (APP) is a schedule of the organization-s overall operations over a planning horizon to satisfy demand while minimizing costs. It is the baseline for any further planning and formulating the master production scheduling, resources, capacity and raw material planning. This paper presents a methodology to model the Aggregate Production Planning problem, which is combinatorial in nature, when optimized with Genetic Algorithms. This is done considering a multitude of constraints of contradictory nature and the optimization criterion – overall cost, made up of costs with production, work force, inventory, and subcontracting. A case study of substantial size, used to develop the model, is presented, along with the genetic operators.

Keywords: Aggregate Production Planning, Costs, and Optimization.

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1385 Magnitude and Determinants of Overweight and Obesity among High School Adolescents in Addis Ababa, Ethiopia

Authors: Mulugeta Shegaze, Mekitie Wondafrash, Alemayehu A. Alemayehu, Shikur Mohammed, Zewdu Shewangezaw, Mukerem Abdo, Gebresilasea Gendisha

Abstract:

Background: The 2004 World Health Assembly called for specific actions to halt the overweight and obesity epidemic that is currently penetrating urban populations in the developing world. Adolescents require particular attention due to their vulnerability to develop obesity and the fact that adolescent weight tracks strongly into adulthood. However, there is scarcity of information on the modifiable risk factors to be targeted for primary intervention among urban adolescents in Ethiopia. This study was aimed at determining the magnitude and risk factors of overweight and obesity among high school adolescents in Addis Ababa. Methods: An institution-based cross-sectional study was conducted in February and March 2014 on 456 randomly selected adolescents from 20 high schools in Addis Ababa city.  Demographic data and other risk factors of overweight and obesity were collected using self-administered structured questionnaire, whereas anthropometric measurements of weight and height were taken using calibrated equipment and standardized techniques. The WHO STEPS instrument for chronic disease risk was applied to assess dietary habit and physical activity. Overweight and obesity status was determined based on BMI-for-age percentiles of WHO 2007 reference population. Results: The prevalence rates of overweight, obesity, and overall overweight/ obesity among high school adolescents in Addis Ababa were 9.7% (95%CI = 6.9-12.4%), 4.2% (95%CI = 2.3-6.0%), and 13.9% (95%CI = 10.6-17.1%), respectively. Overweight/obesity prevalence was highest among female adolescents, in private schools, and in the higher wealth category. In multivariable regression model, being female [AOR(95%CI) = 5.4(2.5,12.1)], being from private school [AOR(95%CI) = 3.0(1.4,6.2)], having >3 regular meals [AOR(95%CI) = 4.0(1.3,13.0)], consumption of sweet foods [AOR(95%CI) = 5.0(2.4,10.3)] and spending >3 hours/day sitting [AOR(95%CI) = 3.5(1.7,7.2)] were found to increase overweight/ obesity risk, whereas high Total Physical Activity level [AOR(95%CI) = 0.21(0.08,0.57)] and better nutrition knowledge [AOR(95%CI) = 0.160.07,0.37)] were found protective. Conclusions: More than one in ten of the high school adolescents were affected by overweight/obesity with dietary habit and physical activity are important modifiable risk factors. Well-tailored nutrition education program targeting lifestyle change should be initiated with more emphasis to female adolescents and students in private schools.

Keywords: Adolescents, NCDs, overweight, obesity.

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1384 Target Tracking by Flying Drone with Fixed Camera

Authors: Guilhem Baccialone, Nicolas Delaunay, Juan-Diego Gonzales, Céline Leclercq, Adrien Leroux, Santa Pallier

Abstract:

This paper presents the software conception of a quadrotor UAV, named SKYWATCHER, which is able to follow a target. This capacity can at a long turn time permit to follow another drone and combine their performance in order to military missions for example.

From a low-cost architecture constructed by five students we implemented a software and added a camera to create a visual servoing. This project demonstrates the possibility to associate the technology of stabilization and the technology of visual enslavement.

Keywords: Quadrotor, visual servoing, student project, image processing, Unmanned Aerial Vehicles, stabilization.

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1383 Design of a Neural Networks Classifier for Face Detection

Authors: F. Smach, M. Atri, J. Mitéran, M. Abid

Abstract:

Face detection and recognition has many applications in a variety of fields such as security system, videoconferencing and identification. Face classification is currently implemented in software. A hardware implementation allows real-time processing, but has higher cost and time to-market. The objective of this work is to implement a classifier based on neural networks MLP (Multi-layer Perceptron) for face detection. The MLP is used to classify face and non-face patterns. The systm is described using C language on a P4 (2.4 Ghz) to extract weight values. Then a Hardware implementation is achieved using VHDL based Methodology. We target Xilinx FPGA as the implementation support.

Keywords: Classification, Face Detection, FPGA Hardware description, MLP.

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1382 Sophorolipids Production by Candida Bombicola using Synthetic Dairy Wastewater

Authors: A. Daverey, K. Pakshirajan, P. Sangeetha

Abstract:

Sophorolipids (SLs) production by the yeast Candida bombicola was studied in batch shake flasks using synthetic dairy wastewaters (SDWW) with or without any added external carbon and nitrogen sources. A maximum SLs production of 38.76 g/l was observed with the SDWW supplemented with low cost substrate of sugarcane molasses at 50 g/l and soybean oil at 50 g/l. When the SDWW was supplemented with more costly glucose, yeast extract, urea and soybean oil, the production, however, got lowered to only 29.49 g/l, but with a maximum biomass production of 17.38 g/l together with a complete utilization of the carbon sources.

Keywords: Candida bombicola, dairy wastewater, fat and oil, sophorolipids.

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1381 Promoting Local Products through One Village One Product and Customer Satisfaction

Authors: Wardoyo, Humairoh

Abstract:

In global competition nowadays, the world economy heavily depends upon high technology and capital intensive industries that are mainly owned by well-established economic and developed countries, such as United States of America, United Kingdom, Japan, and South Korea. Indonesia as a developing country is building its economic activities towards industrial country as well, although a slightly different approach was implemented. For example, similar to the concept of one village one product (OVOP) implemented in Japan, Indonesia also adopted this concept by promoting local traditional products to improve incomes of village people and to enhance local economic activities. Analysis on how OVOP program increase local people’s income and influence customer satisfaction were the objective of this paper. Behavioral intention to purchase and re-purchase, customer satisfaction and promotion are key factors for local products to play significant roles in improving local income and economy of the region. The concepts of OVOP and key factors that influence economic activities of local people and the region will be described and explained in the paper. Results of research, in a case study based on 300 respondents, customers of a local restaurant at Tangerang City, Banten Province of Indonesia, indicated that local product, service quality and behavioral intention individually have significant influence to customer satisfaction; whereas simultaneous tests to the variables indicated positive and significant influence to the behavioral intention through customer satisfaction as the intervening variable.

Keywords: Behavioral intention, customer satisfaction, local products, one village one product.

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1380 Efficient Filtering of Graph Based Data Using Graph Partitioning

Authors: Nileshkumar Vaishnav, Aditya Tatu

Abstract:

An algebraic framework for processing graph signals axiomatically designates the graph adjacency matrix as the shift operator. In this setup, we often encounter a problem wherein we know the filtered output and the filter coefficients, and need to find out the input graph signal. Solution to this problem using direct approach requires O(N3) operations, where N is the number of vertices in graph. In this paper, we adapt the spectral graph partitioning method for partitioning of graphs and use it to reduce the computational cost of the filtering problem. We use the example of denoising of the temperature data to illustrate the efficacy of the approach.

Keywords: Graph signal processing, graph partitioning, inverse filtering on graphs, algebraic signal processing.

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1379 Forecasting Stock Price Manipulation in Capital Market

Authors: F. Rahnamay Roodposhti, M. Falah Shams, H. Kordlouie

Abstract:

The aim of the article is extending and developing econometrics and network structure based methods which are able to distinguish price manipulation in Tehran stock exchange. The principal goal of the present study is to offer model for approximating price manipulation in Tehran stock exchange. In order to do so by applying separation method a sample consisting of 397 companies accepted at Tehran stock exchange were selected and information related to their price and volume of trades during years 2001 until 2009 were collected and then through performing runs test, skewness test and duration correlative test the selected companies were divided into 2 sets of manipulated and non manipulated companies. In the next stage by investigating cumulative return process and volume of trades in manipulated companies, the date of starting price manipulation was specified and in this way the logit model, artificial neural network, multiple discriminant analysis and by using information related to size of company, clarity of information, ratio of P/E and liquidity of stock one year prior price manipulation; a model for forecasting price manipulation of stocks of companies present in Tehran stock exchange were designed. At the end the power of forecasting models were studied by using data of test set. Whereas the power of forecasting logit model for test set was 92.1%, for artificial neural network was 94.1% and multi audit analysis model was 90.2%; therefore all of the 3 aforesaid models has high power to forecast price manipulation and there is no considerable difference among forecasting power of these 3 models.

Keywords: Price Manipulation, Liquidity, Size of Company, Floating Stock, Information Clarity

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1378 Lean Changeability – Evaluation and Design of Lean and Transformable Factories

Authors: Tim Klemke, Peter Nyhuis

Abstract:

In today-s turbulent environment, companies are faced with two principal challenges. On the one hand, it is necessary to produce ever more cost-effectively to remain competitive. On the other hand, factories need to be transformable in order to manage unpredictable changes in the corporate environment. To deal with these different challenges, companies use the philosophy of lean production in the first case, in the second case the philosophy of transformability. To a certain extent these two approaches follow different directions. This can cause conflicts when designing factories. Therefore, the Institute of Production Systems and Logistics (IFA) of the Leibniz University of Hanover has developed a procedure to allow companies to evaluate and design their factories with respect to the requirements of both philosophies.

Keywords: Factory planning, lean production, transformability

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1377 Neuro-Hybrid Models for Automotive System Identification

Authors: Ventura Assuncao

Abstract:

In automotive systems almost all steps concerning the calibration of several control systems, e.g., low idle governor or boost pressure governor, are made with the vehicle because the timeto- production and cost requirements on the projects do not allow for the vehicle analysis necessary to build reliable models. Here is presented a procedure using parametric and NN (neural network) models that enables the generation of vehicle system models based on normal ECU engine control unit) vehicle measurements. These models are locally valid and permit pre and follow-up calibrations so that, only the final calibrations have to be done with the vehicle.

Keywords: Automotive systems, neuro-hybrid models, demodulator, nonlinear systems, identification, and neural networks.

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1376 Ni-B Coating Production on Magnesium Alloy by Electroless Deposition

Authors: Ferhat Bülbül

Abstract:

The use of magnesium alloys is limited due to their susceptibility to corrosion although they have many attractive physical and mechanical properties. To increase mechanical and corrosion properties of these alloys, many deposition method and coating types are used. Electroless Ni–B coatings have received considerable interest recently due to its unique properties such as cost-effectiveness, thickness uniformity, good wear resistance, lubricity, good ductility and corrosion resistance, excellent solderability and electrical properties and antibacterial property. In this study, electroless Ni-B coating could been deposited on AZ91 magnesium alloy. The obtained coating exhibited a harder and rougher structure than the substrate.

Keywords: Amorphous, electroless Ni–B, magnesium, X-ray diffraction.

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1375 Subband Adaptive Filter Exploiting Sparsity of System

Authors: Young-Seok Choi

Abstract:

This paper presents a normalized subband adaptive filtering (NSAF) algorithm to cope with the sparsity condition of an underlying system in the context of compressive sensing. By regularizing a weighted l1-norm of the filter taps estimate onto the cost function of the NSAF and utilizing a subgradient analysis, the update recursion of the l1-norm constraint NSAF is derived. Considering two distinct weighted l1-norm regularization cases, two versions of the l1-norm constraint NSAF are presented. Simulation results clearly indicate the superior performance of the proposed l1-norm constraint NSAFs comparing with the classical NSAF.

Keywords: Subband adaptive filtering, sparsity constraint, weighted l1-norm.

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1374 Valuation on MEMS Pressure Sensors and Device Applications

Authors: Nurul Amziah Md Yunus, Izhal Abdul Halin, Nasri Sulaiman, Noor Faezah Ismail, Ong Kai Sheng

Abstract:

The MEMS pressure sensor has been introduced and presented in this paper. The types of pressure sensor and its theory of operation are also included. The latest MEMS technology, the fabrication processes of pressure sensor are explored and discussed. Besides, various device applications of pressure sensor such as tire pressure-monitoring system, diesel particulate filter and others are explained. Due to further miniaturization of the device nowadays, the pressure sensor with nanotechnology (NEMS) is also reviewed. The NEMS pressure sensor is expected to have better performance as well as lower in its cost. It has gained an excellent popularity in many applications.

Keywords: Pressure sensor, diaphragm, MEMS, automotive application, biomedical application, NEMS.

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1373 TACS : Thermo Acoustic Cooling System

Authors: Z. Zarid, C. Gamba, A. Brusseaux, C. Laborie, K. Briens

Abstract:

Cooling with sound is a physical phenomenon allowed by Thermo-Acoustics in which acoustic energy is transformed into a negative heat transfer, in other words: into cooling! Without needing any harmful gas, the transformation is environmentally friendly and can respond to many needs in terms of air conditioning, food refrigeration for domestic use, and cooling medical samples for example. To explore the possibilities of this cooling solution on a small scale, the TACS prototype has been designed, consisting of a low cost thermoacoustic refrigerant “pipe” able to lower the temperature by a few degrees. The obtained results are providing an interesting element for possible future of thermo-acoustic refrigeration.

Keywords: Domestic Scale Cooling System, Thermoacoustic, Environmental Friendly Refrigeration.

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1372 Evaluating Performance of Quality-of-Service Routing in Large Networks

Authors: V. Narasimha Raghavan, M. Venkatesh, T. Peer Meera Labbai, Praveen Dwarakanath Prabhu

Abstract:

The performance and complexity of QoS routing depends on the complex interaction between a large set of parameters. This paper investigated the scaling properties of source-directed link-state routing in large core networks. The simulation results show that the routing algorithm, network topology, and link cost function each have a significant impact on the probability of successfully routing new connections. The experiments confirm and extend the findings of other studies, and also lend new insight designing efficient quality-of-service routing policies in large networks.

Keywords: QoS, Link-State Routing, Dijkstra, Path Selection, Path Computation.

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1371 Hybrid Modeling and Optimal Control of a Two-Tank System as a Switched System

Authors: H. Mahboubi, B. Moshiri, A. Khaki Seddigh

Abstract:

In the past decade, because of wide applications of hybrid systems, many researchers have considered modeling and control of these systems. Since switching systems constitute an important class of hybrid systems, in this paper a method for optimal control of linear switching systems is described. The method is also applied on the two-tank system which is a much appropriate system to analyze different modeling and control techniques of hybrid systems. Simulation results show that, in this method, the goals of control and also problem constraints can be satisfied by an appropriate selection of cost function.

Keywords: Hybrid systems, optimal control, switched systems, two-tank system

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1370 Admission Control Approaches in the IMS Presence Service

Authors: Muhammad T. Alam, Zheng Da Wu

Abstract:

In this research, we propose a weighted class based queuing (WCBQ) mechanism to provide class differentiation and to reduce the load for the IMS (IP Multimedia Subsystem) presence server (PS). The tasks of admission controller for the PS are demonstrated. Analysis and simulation models are developed to quantify the performance of WCBQ scheme. An optimized dropping time frame has been developed based on which some of the preexisting messages are dropped from the PS-buffer. Cost functions are developed and simulation comparison has been performed with FCFS (First Come First Served) scheme. The results show that the PS benefits significantly from the proposed queuing and dropping algorithm (WCBQ) during heavy traffic.

Keywords: Admission control, presence, queuing.

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1369 Natural Discovery: Electricity Potential from Vermicompost (Waste to Energy)

Authors: R. A. Karim, N. M. A. Ghani, N. N. S. Nasari

Abstract:

Wastages such as grated coconut meat, spent tea and used sugarcane had contributed negative impacts to the environment. Vermicomposting method is fully utilized to manage the wastes towards a more sustainable approach. The worms that are used in the vermicomposting are Eisenia foetida and Eudrillus euginae. This research shows that the vermicompost of wastages has voltage of electrical energy and is able to light up the Light-Emitting Diode (LED) device. Based on the experiment, the use of replicated and double compartments of the component will produce double of voltage. Hence, for conclusion, this harmless and low cost technology of vermicompost can act as a dry cell in order to reduce the usage of hazardous chemicals that can contaminate the environment.

Keywords: Wastages, vermiconpose, worm, voltage, organic cell.

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1368 An Accurate Method for Phylogeny Tree Reconstruction Based on a Modified Wild Dog Algorithm

Authors: Essam Al Daoud

Abstract:

This study solves a phylogeny problem by using modified wild dog pack optimization. The least squares error is considered as a cost function that needs to be minimized. Therefore, in each iteration, new distance matrices based on the constructed trees are calculated and used to select the alpha dog. To test the suggested algorithm, ten homologous genes are selected and collected from National Center for Biotechnology Information (NCBI) databanks (i.e., 16S, 18S, 28S, Cox 1, ITS1, ITS2, ETS, ATPB, Hsp90, and STN). The data are divided into three categories: 50 taxa, 100 taxa and 500 taxa. The empirical results show that the proposed algorithm is more reliable and accurate than other implemented methods.

Keywords: Least squares, neighbor joining, phylogenetic tree, wild dogpack.

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1367 The Democratization of 3D Capturing: An Application Investigating Google Tango Potentials

Authors: Carlo Bianchini, Lorenzo Catena

Abstract:

The appearance of 3D scanners and then, more recently, of image-based systems that generate point clouds directly from common digital images have deeply affected the survey process in terms of both capturing and 2D/3D modelling. In this context, low cost and mobile systems are increasingly playing a key role and actually paving the way to the democratization of what in the past was the realm of few specialized technicians and expensive equipment. The application of Google Tango on the ancient church of Santa Maria delle Vigne in Pratica di Mare – Rome presented in this paper is one of these examples.

Keywords: Architectural survey, augmented/mixed/virtual reality, Google Tango project, image-based 3D capturing.

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1366 A Preliminary Analysis of Sustainable Development in the Belgrade Metropolitan Area

Authors: S. Zeković, M. Vujošević, T. Maričić

Abstract:

The paper provides a comprehensive analysis of the sustainable development in the Belgrade Metropolitan Region - BMA (level NUTS 2) preliminary evaluating the three chosen components: 1) economic growth and developmental changes; 2) competitiveness; and 3) territorial concentration and industrial specialization. First, we identified the main results of development changes and economic growth by applying Shift-share analysis on the metropolitan level. Second, the empirical evaluation of competitiveness in the BMA is based on the analysis of absolute and relative values of eight indicators by Spider method. Paper shows that the consideration of the national share, industrial mix and metropolitan/regional share in total Shift share of the BMA, as well as economic/functional specialization of the BMA indicate very strong process of deindustrialization. Allocative component of the BMA economic growth has positive value, reflecting the above-average sector productivity compared to the national average. Third, the important positive role of metropolitan/regional component in decomposition of the BMA economic growth is highlighted as one of the key results. Finally, comparative analysis of the industrial territorial concentration in the BMA in relation to Serbia is based on location quotient (LQ) or Balassa index as a valid measure. The results indicate absolute and relative differences in decrease of industry territorial concentration as well as inefficiency of utilizing territorial capital in the BMA. Results are important for the increase of regional competitiveness and territorial distribution in this area as well as for improvement of sustainable metropolitan and sector policies, planning and governance on this level.

Keywords: Belgrade Metropolitan Area (BMA), Comprehensive analysis/evaluation, economic growth and competitiveness, sustainable development.

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1365 Microcontroller Based EOG Guided Wheelchair

Authors: Jobby K. Chacko, Deepu Oommen, Kevin K. Mathew, Noble Sunny, N. Babu

Abstract:

A new cost effective, eye controlled method was introduced to guide and control a wheel chair for disable people, based on Electrooculography (EOG). The guidance and control is effected by eye ball movements within the socket. The system consists of a standard electric wheelchair with an on-board microcontroller system attached. EOG is a new technology to sense the eye signals for eye movements and these signals are captured using electrodes, signal processed such as amplification, noise filtering, and then given to microcontroller which drives the motors attached with wheel chair for propulsion. This technique could be very useful in applications such as mobility for handicapped and paralyzed persons.

Keywords: Electrooculography, Microcontroller, Signal processing, Wheelchair.

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1364 A Joint Routing-Scheduling Approach for Throughput Optimization in WMNs

Authors: Hossein Nourkhiz Mahjoub, Mohsen Shiva

Abstract:

Wireless Mesh Networking is a promising proposal for broadband data transmission in a large area with low cost and acceptable QoS. These features- trade offs in WMNs is a hot research field nowadays. In this paper a mathematical optimization framework has been developed to maximize throughput according to upper bound delay constraints. IEEE 802.11 based infrastructure backhauling mode of WMNs has been considered to formulate the MINLP optimization problem. Proposed method gives the full routing and scheduling procedure in WMN in order to obtain mentioned goals.

Keywords: Mixed-Integer Non Linear Programming (MINLP), routing and scheduling, throughput, wireless mesh networks (WMNs)

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1363 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

Abstract:

This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).

The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: Accounting Standards, Earnings Management, International Financial Reporting Standards, Loss Avoidance, Reporting Quality.

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1362 Feedback Stabilization Based on Observer and Guaranteed Cost Control for Lipschitz Nonlinear Systems

Authors: A. Thabet, G. B. H. Frej, M. Boutayeb

Abstract:

This paper presents a design of dynamic feedback control based on observer for a class of large scale Lipschitz nonlinear systems. The use of Differential Mean Value Theorem (DMVT) is to introduce a general condition on the nonlinear functions. To ensure asymptotic stability, sufficient conditions are expressed in terms of linear matrix inequalities (LMIs). High performances are shown through real time implementation with ARDUINO Duemilanove board to the one-link flexible joint robot.

Keywords: Feedback stabilization, DMVT, Lipschitz nonlinear systems, nonlinear observer, real time implementation.

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1361 On the Perfomance of Multiband OFDM under Log-normal Channel Fading

Authors: N.M. Anas, S.K.S. Yusoff, R. Mohamad

Abstract:

A modified Saleh-Valenzuela channel model has been adapted for Ultra Wideband (UWB) system. The suggested realistic channel is assessed by its distribution of fading amplitude and time of arrivals. Furthermore, the propagation characteristic has been distinct into four channel models, namely CM 1 to 4. Each are differentiate in terms of cluster arrival rates, rays arrival rate within each cluster and its respective constant decay rates. This paper described the multiband OFDM system performance simulates under these multipath conditions. Simulation work described in this paper is based on WiMedia ECMA-368 standard, which has been deployed for practical implementation of low cost and low power UWB devices.

Keywords: Log-Normal, Multiband OFDM, Saleh-Valenzuela

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1360 Evaluating Sinusoidal Functions by a Low Complexity Cubic Spline Interpolator with Error Optimization

Authors: Abhijit Mitra, Harpreet Singh Dhillon

Abstract:

We present a novel scheme to evaluate sinusoidal functions with low complexity and high precision using cubic spline interpolation. To this end, two different approaches are proposed to find the interpolating polynomial of sin(x) within the range [- π , π]. The first one deals with only a single data point while the other with two to keep the realization cost as low as possible. An approximation error optimization technique for cubic spline interpolation is introduced next and is shown to increase the interpolator accuracy without increasing complexity of the associated hardware. The architectures for the proposed approaches are also developed, which exhibit flexibility of implementation with low power requirement.

Keywords: Arithmetic, spline interpolator, hardware design, erroranalysis, optimization methods.

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