Search results for: business process model

Authors: A. Esra İdemen, Sinan M. Şener, Emrah Acar

Abstract:

The technological paradigm of the disaster management field, especially in the case of governmental intervention strategies, is generally based on rapid and flexible accommodation solutions. From various technical solution patterns used to address the immediate housing needs of disaster victims, the adaptive re-use of existing buildings can be considered to be both low-cost and practical. However, there is a scarcity of analytical methods to screen, select and adapt buildings to help decision makers in cases of emergency. Following an extensive literature review, this paper aims to highlight key points and problem areas associated with the adaptive re-use of buildings within the disaster management context. In other disciplines such as real estate management, the adaptive re-use potential (ARP) of existing buildings is typically based on the prioritization of a set of technical and non-technical criteria which are then weighted to arrive at an economically viable investment decision. After a disaster, however, the assessment of the ARP of buildings requires consideration of different/additional layers of analysis which stem from general disaster management principles and the peculiarities of different types of disasters, as well as of their victims. In this paper, a discussion of the development of an adaptive re-use potential (ARP) assessment model is presented. It is thought that governmental and non-governmental decision makers who are required to take quick decisions to accommodate displaced masses following disasters are likely to benefit from the implementation of such a model.

Keywords: Adaptive re-use of buildings, assessment model, disaster management, temporary housing.

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Authors: Iqbal Hossain, Monzur Alam Imteaz, Mohammed Iqbal Hossain

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Estimation of stormwater pollutants is a pre-requisite for the protection and improvement of the aquatic environment and for appropriate management options. The usual practice for the stormwater quality prediction is performed through water quality modeling. However, the accuracy of the prediction by the models depends on the proper estimation of model parameters. This paper presents the estimation of model parameters for a catchment water quality model developed for the continuous simulation of stormwater pollutants from a catchment to the catchment outlet. The model is capable of simulating the accumulation and transportation of the stormwater pollutants; suspended solids (SS), total nitrogen (TN) and total phosphorus (TP) from a particular catchment. Rainfall and water quality data were collected for the Hotham Creek Catchment (HTCC), Gold Coast, Australia. Runoff calculations from the developed model were compared with the calculated discharges from the widely used hydrological models, WBNM and DRAINS. Based on the measured water quality data, model water quality parameters were calibrated for the above-mentioned catchment. The calibrated parameters are expected to be helpful for the best management practices (BMPs) of the region. Sensitivity analyses of the estimated parameters were performed to assess the impacts of the model parameters on overall model estimations of runoff water quality.

Keywords: Calibration, Model Parameters, Suspended Solids, TotalNitrogen, Total Phosphorus.

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Authors: Nora Taghavi, Ali Sadr

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System identification is the process of creating models of dynamic process from input- output signals. The aim of system identification can be identified as “ to find a model with adjustable parameters and then to adjust them so that the predicted output matches the measured output". This paper presents a method of modeling and simulating with system identification to achieve the maximum fitness for transformation function. First by using optimized KLM equivalent circuit for PVDF piezoelectric transducer and assuming different inputs including: sinuside, step and sum of sinusides, get the outputs, then by using system identification toolbox in MATLAB, we estimate the transformation function from inputs and outputs resulted in last program. Then compare the fitness of transformation function resulted from using ARX,OE(Output- Error) and BJ(Box-Jenkins) models in system identification toolbox and primary transformation function form KLM equivalent circuit.

Keywords: PVDF modeling, ARX, BJ(Box-Jenkins), OE(Output-Error), System Identification.

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Authors: Yilun Shang

Abstract:

We consider a heterogeneously mixing SIR stochastic epidemic process in populations described by a general graph. Likelihood theory is developed to facilitate statistic inference for the parameters of the model under complete observation. We show that these estimators are asymptotically Gaussian unbiased estimates by using a martingale central limit theorem.

Keywords: statistic inference, maximum likelihood, epidemicmodel, heterogeneous mixing.

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Authors: Ch. Thee, Junhua Dong, Wei Ke

Abstract:

The atmospheres in many cities along the coastal lines in the world have been rapidly changed to coastal-industrial atmosphere. Hence, it is vital to investigate the corrosion behavior of steel exposed to this kind of environment. In this present study, Electrochemical Impedance Spectrography (EIS) and film thickness measurement were applied to monitor the corrosion behavior of weathering steel covered with a thin layer of the electrolyte in a wet-dry cyclic condition, simulating a coastal-industrial environment at 25oC and 60% RH. The results indicate that in all cycles, the corrosion rate increases during the drying process due to an increase in anion concentration and an acceleration of oxygen diffusion enhanced by the effect of the thinning out of the electrolyte. During the wet-dry cyclic corrosion test, the long-term corrosion behavior of this steel depends on the periods of exposure. Corrosion process is first accelerated and then decelerated. The decelerating corrosion process is contributed to the formation of the protective rust, favored by the wet-dry cycle and the acid regeneration process during the rusting process.

Keywords: Atmospheric corrosion, EIS, low alloy, rust.

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Authors: Panudet Saengseedam, Nanthachai Kantanantha

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This paper proposes a linear mixed model (LMM) with spatial effects to forecast rice and cassava yields in Thailand at the same time. A multivariate conditional autoregressive (MCAR) model is assumed to present the spatial effects. A Bayesian method is used for parameter estimation via Gibbs sampling Markov Chain Monte Carlo (MCMC). The model is applied to the rice and cassava yields monthly data which have been extracted from the Office of Agricultural Economics, Ministry of Agriculture and Cooperatives of Thailand. The results show that the proposed model has better performance in most provinces in both fitting part and validation part compared to the simple exponential smoothing and conditional auto regressive models (CAR) from our previous study.

Keywords: Bayesian method, Linear mixed model, Multivariate conditional autoregressive model, Spatial time series.

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Authors: M.J. Sharifi

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Several models have been introduced so far for single electron box, SEB, which all of them were restricted to DC response and or low temperature limit. In this paper we introduce a new time dependent, high temperature analytical model for SEB for the first time. DC behavior of the introduced model will be verified against SIMON software and its time behavior will be verified against a newly published paper regarding step response of SEB.

Keywords: Single electron box, SPICE, SIMON, Timedependent, Circuit model.

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Authors: Kazeem K. Adewole, Julia M. Race, Steve J. Bull

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The fracture performance of steel wires for civil engineering applications remains a major concern in civil engineering construction and maintenance of wire reinforced structures. The need to employ approaches that simulate micromechanical material processes which characterizes fracture in civil structures has been emphasized recently in the literature. However, choosing from the numerous micromechanics-based fracture models, and identifying their applicability and reliability remains an issue that still needs to be addressed in a greater depth. Laboratory tensile testing and finite element tensile testing simulations with the shear, ductile and Gurson-Tvergaard-Needleman’s micromechanics-based models conducted in this work reveal that the shear fracture model is an appropriate fracture model to predict the fracture performance of steel wires used for civil engineering applications. The need to consider the capability of the micromechanics-based fracture model to predict the “cup and cone” fracture exhibited by the wire in choosing the appropriate fracture model is demonstrated.

Keywords: Fracture performance, FE simulation, Shear fracture model, Ductile fracture model, Gurson-Tvergaard-Needleman fracture model, Wires.

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Authors: A. Soualem

Abstract:

The design of multi stage deep drawing processes requires the evaluation of many process parameters such as the intermediate die geometry, the blank shape, the sheet thickness, the blank holder force, friction, lubrication etc..These process parameters have to be determined for the optimum forming conditions before the process design. In general sheet metal forming may involve stretching drawing or various combinations of these basic modes of deformation. It is important to determine the influence of the process variables in the design of sheet metal working process. Especially, the punch and die corner for deep drawing will affect the formability. At the same time the prediction of sheet metals springback after deep drawing is an important issue to solve for the control of manufacturing processes. Nowadays, the importance of this problem increases because of the use of steel sheeting with high stress and also aluminum alloys.

The aim of this paper is to give a better understanding of the springback and its effect in various sheet metals forming process such as expansion and restreint deep drawing in the cup drawing process, by varying radius die, lubricant for two commercially available materials e.g. galvanized steel and Aluminum sheet. To achieve these goals experiments were carried out and compared with other results. The original of our purpose consist on tests which are ensured by adapting a U-type stretching-bending device on a tensile testing machine, where we studied and quantified the variation of the springback.

Keywords: Deep drawing, Expansion, Restreint deep drawing, Springback.

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Authors: Safeer Hussain Khan

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In this paper, we consider an iteration process for approximating common fixed points of two asymptotically quasinonexpansive mappings and we prove some strong and weak convergence theorems for such mappings in uniformly convex Banach spaces.

Keywords: Asypmtotically quasi-nonexpansive mappings, Commonfixed point, Strong and weak convergence, Iteration process.

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Authors: Costas S. Iliopoulos, Spiros Michalakopoulos

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A new, combinatorial model for analyzing and inter- preting an electrocardiogram (ECG) is presented. An application of the model is QRS peak detection. This is demonstrated with an online algorithm, which is shown to be space as well as time efficient. Experimental results on the MIT-BIH Arrhythmia database show that this novel approach is promising. Further uses for this approach are discussed, such as taking advantage of its small memory requirements and interpreting large amounts of pre-recorded ECG data.

Keywords: Combinatorics, ECG analysis, MIT-BIH Arrhythmia Database, QRS Detection, String Algorithms

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Authors: Yi Xu, Zexiang Li

Abstract:

In inspection and workpiece localization, sampling point data is an important issue. Since the devices for sampling only sample discrete points, not the completely surface, sampling size and location of the points will be taken into consideration. In this paper a method is presented for determining the sampled points size and location for achieving efficient sampling. Firstly, uncertainty analysis of the localization parameters is investigated. A localization uncertainty model is developed to predict the uncertainty of the localization process. Using this model the minimum size of the sampled points is predicted. Secondly, based on the algebra theory an eigenvalue-optimal optimization is proposed. Then a freeform surface is used in the simulation. The proposed optimization is implemented. The simulation result shows its effectivity.

Keywords: eigenvalue-optimal optimization, freeform surface inspection, sampling size and location, sampled points.

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Authors: C. Ardil

Abstract:

In this paper, the comparison of composite programming and compromise programming for the aircraft selection problem is discussed using the multiple criteria decision analysis method. The decision making process requires the prior definition and fulfillment of certain factors, especially when it comes to complex areas such as aircraft selection problems. The proposed technique gives more efficient results by extending the composite programming and compromise programming, which are widely used in modeling multiple criteria decisions. The proposed model is applied to a practical decision problem for evaluating and selecting aircraft problems.A selection of aircraft was made based on the proposed approach developed in the field of multiple criteria decision making. The model presented is solved by using the following methods: composite programming, and compromise programming. The importance values of the weight coefficients of the criteria are calculated using the mean weight method. The evaluation and ranking of aircraft are carried out using the composite programming and compromise programming methods. In order to determine the stability of the model and the ability to apply the developed composite programming and compromise programming approach, the paper analyzes its sensitivity, which involves changing the value of the coefficient λ and q in the first part. The second part of the sensitivity analysis relates to the application of different multiple criteria decision making methods, composite programming and compromise programming. In addition, in the third part of the sensitivity analysis, the Spearman correlation coefficient of the ranks obtained was calculated which confirms the applicability of all the proposed approaches.

Keywords: composite programming, compromise programming, additive weighted model, multiplicative weighted model, multiple criteria decision making analysis, MCDMA, aircraft selection

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Authors: M.Sujaritha, S. Annadurai

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An adaptive spatial Gaussian mixture model is proposed for clustering based color image segmentation. A new clustering objective function which incorporates the spatial information is introduced in the Bayesian framework. The weighting parameter for controlling the importance of spatial information is made adaptive to the image content to augment the smoothness towards piecewisehomogeneous region and diminish the edge-blurring effect and hence the name adaptive spatial finite mixture model. The proposed approach is compared with the spatially variant finite mixture model for pixel labeling. The experimental results with synthetic and Berkeley dataset demonstrate that the proposed method is effective in improving the segmentation and it can be employed in different practical image content understanding applications.

Keywords: Adaptive; Spatial, Mixture model, Segmentation, Color.

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Authors: A.A. Amran, S. R. M. Shukri, S. M. Taib

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The role of entrepreneurs in generating the economy is very important. Thus, nurturing entrepreneurship skills among society is very crucial and should start from the early age. One of the methods is to teach through game such as board game. Game provides a fun and interactive platform for players to learn and play. Besides that as today-s world is moving towards Islamic approach in terms of finance, banking and entertainment but Islamic based game is still hard to find in the market especially games on entrepreneurship. Therefore, there is a gap in this segment that can be filled by learning entrepreneurship through game. The objective of this paper is to develop an entrepreneurship digital-based game entitled “Catur Bistari" that is based on Islamic business approach. Knowledge and skill of entrepreneurship and Islamic business approach will be learned through the tasks that are incorporated inside the game.

Keywords: Board game, educational game, entrepreneurship, Islamic finance and simulation.

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Authors: Minsoo Lee, Yun-mi Kim, Yearn Jeong Kim, Yoon-kyung Lee, Hyejung Yoon

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Biological data has several characteristics that strongly differentiate it from typical business data. It is much more complex, usually large in size, and continuously changes. Until recently business data has been the main target for discovering trends, patterns or future expectations. However, with the recent rise in biotechnology, the powerful technology that was used for analyzing business data is now being applied to biological data. With the advanced technology at hand, the main trend in biological research is rapidly changing from structural DNA analysis to understanding cellular functions of the DNA sequences. DNA chips are now being used to perform experiments and DNA analysis processes are being used by researchers. Clustering is one of the important processes used for grouping together similar entities. There are many clustering algorithms such as hierarchical clustering, self-organizing maps, K-means clustering and so on. In this paper, we propose a clustering algorithm that imitates the ecosystem taking into account the features of biological data. We implemented the system using an Ant-Colony clustering algorithm. The system decides the number of clusters automatically. The system processes the input biological data, runs the Ant-Colony algorithm, draws the Topic Map, assigns clusters to the genes and displays the output. We tested the algorithm with a test data of 100 to1000 genes and 24 samples and show promising results for applying this algorithm to clustering DNA chip data.

Keywords: Ant colony system, biological data, clustering, DNA chip.

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Authors: Jiashang Jiang

Abstract:

Model updating is an inverse eigenvalue problem which concerns the modification of an existing but inaccurate model with measured modal data. In this paper, an efficient gradient based iterative method for updating the mass, damping and stiffness matrices simultaneously using a few of complex measured modal data is developed. Convergence analysis indicates that the iterative solutions always converge to the unique minimum Frobenius norm symmetric solution of the model updating problem by choosing a special kind of initial matrices.

Keywords: Model updating, iterative algorithm, damped structural system, optimal approximation.

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Authors: F.S.Tashimova, A. Mirzabekova, Z. Ismagambetova, Y. Massanov, Z. Gabit

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In the globalization process, when the struggle for minds and values of the people is taking place, the impact of the virtual space can cause unexpected effects and consequences in the process of adjustment of young people in this world. Their special significance is defined by unconscious influence on the underlying process of meaning and therefore the values preached by them are much more effective and affect both the personal characteristics and the peculiarities of adjustment process. Related to this the challenge is to identify factors influencing the reflection characteristics of virtual subjects and measures their impact on the personal characteristics of the students.

Keywords: Coping behavior, overcoming, personalization (representation), psychological defense, values, virtual space, virtual subject, subjective reflection.

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Authors: S. Sabzchi Asl, N. Tahouni, M. H. Panjeshahi

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Benchmarking of a process with respect to energy consumption, without accomplishing a full retrofit study, can save both engineering time and money. In order to achieve this goal, the first step is to develop a conceptual-mathematical model that can easily be applied to a group of similar processes. In this research, we have aimed to identify a set of key parameters for the model which is supposed to be used for benchmarking of combined cycle power plants. For this purpose, three similar combined cycle power plants were studied. The results showed that ambient temperature, pressure and relative humidity, number of HRSG evaporator pressure levels and relative power in part load operation are the main key parameters. Also, the relationships between these parameters and produced power (by gas/ steam turbine), gas turbine and plant efficiency, temperature and mass flow rate of the stack flue gas were investigated.

Keywords: Combined cycle power plant, energy benchmarking, modelling, Retrofit.

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Authors: Li Yu, Chenlu Jiao, Hongrun Xin, Yan Wang, Kaiyang Wang

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In order to study the impact of various factors on the housing price, we propose to build different prediction models based on deep learning to determine the existing data of the real estate in order to more accurately predict the housing price or its changing trend in the future. Considering that the factors which affect the housing price vary widely, the proposed prediction models include two categories. The first one is based on multiple characteristic factors of the real estate. We built Convolution Neural Network (CNN) prediction model and Long Short-Term Memory (LSTM) neural network prediction model based on deep learning, and logical regression model was implemented to make a comparison between these three models. Another prediction model is time series model. Based on deep learning, we proposed an LSTM-1 model purely regard to time series, then implementing and comparing the LSTM model and the Auto-Regressive and Moving Average (ARMA) model. In this paper, comprehensive study of the second-hand housing price in Beijing has been conducted from three aspects: crawling and analyzing, housing price predicting, and the result comparing. Ultimately the best model program was produced, which is of great significance to evaluation and prediction of the housing price in the real estate industry.

Keywords: Deep learning, convolutional neural network, LSTM, housing prediction.

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Authors: G. T. Balakayeva, K. K. Nurlybayeva, M. B. Zhanuzakov

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In the proposed work, we have developed software and designed a software architecture for the implementation of enterprise business processes. The proposed software has a multi-level architecture using a domain-specific tool. The developed architecture is a guarantor of the availability, reliability and security of the system and the implementation of business processes, which are the basis for effective enterprise management. Automating business processes, automating the algorithmic stages of an enterprise, developing optimal algorithms for managing activities, controlling and monitoring, reducing risks and improving results help organizations achieve strategic goals quickly and efficiently. The software described in this article can connect to the corporate information system via two methods: a desktop client and a web client. With an appeal to the application server, the desktop client program connects to the information system on the company's work PCs over a local network. Outside the organization, the user can interact with the information system via a web browser, which acts as a web client and connects to a web server. The developed software consists of several integrated modules that share resources and interact with each other through an API. The following technology stack was used during development: Node js, React js, MongoDB, Ngnix, Cloud Technologies, Python.

Keywords: Algorithms, document processing, automation, integrated modules, software architecture, software design, information system.

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Authors: S. F. Wong, S. S. Dol

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Automotive designers have been trying to use dimples to reduce drag in vehicles. In this work, a car model has been applied with dimple surface with a parameter called dimple ratio DR, the ratio between the depths of the half dimple over the print diameter of the dimple, has been introduced and numerically simulated via k-ε turbulence model to study the aerodynamics performance with the increasing depth of the dimples The Ahmed body car model with 25 degree slant angle is simulated with the DR of 0.05, 0.2, 0.3 0.4 and 0.5 at Reynolds number of 176387 based on the frontal area of the car model. The geometry of dimple changes the kinematics and dynamics of flow. Complex interaction between the turbulent fluctuating flow and the mean flow escalates the turbulence quantities. The maximum level of turbulent kinetic energy occurs at DR = 0.4. It can be concluded that the dimples have generated extra turbulence energy at the surface and as a result, the application of dimples manages to reduce the drag coefficient of the car model compared to the model with smooth surface.

Keywords: Aerodynamics, Boundary Layer, Dimple, Drag, Kinetic Energy, Turbulence.

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Authors: Petr Šimek, Kamil Kostruk

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This paper deals with the problem of testing the Electronic Control Unit (ECU) for the specified function validation. Modern ECUs have many functions which need to be tested. This process requires tracking between the test and the specification. The technique discussed in this paper explores the system for automating this process. The paper focuses on the introduction to the problem in general, then it describes the proposed test system concept and its principle. It looks at how the process of the ECU interface specification file for automated interface testing and test tracking works. In the end, the future possible development of the project is discussed.

Keywords: Electronic control unit testing, embedded system, test generate, test automation, process automation, CAN bus, Ethernet.

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Authors: László Lengyel, Tihamér Levendovszky, Gergely Mezei, Hassan Charaf

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Graph rewriting-based visual model processing is a widely used technique for model transformation. Visual model transformations often need to follow an algorithm that requires a strict control over the execution sequence of the transformation steps. Therefore, in Visual Model Processors (VMPs) the execution order of the transformation steps is crucial. This paper presents the visual control flow support of Visual Modeling and Transformation System (VMTS), which facilitates composing complex model transformations of simple transformation steps and executing them. The VMTS Visual Control Flow Language (VCFL) uses stereotyped activity diagrams to specify control flow structures and OCL constraints to choose between different control flow branches. This paper introduces VCFL, discusses its termination properties and provides an algorithm to support the termination analysis of VCFL transformations.

Keywords: Control Flow, Metamodel-Based Visual ModelTransformation, OCL, Termination Properties, UML.

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Authors: S. Manaseer, F. A. Masooud, A. A. Sharieh

Abstract:

Fault tolerance is critical in many of today's large computer systems. This paper focuses on improving fault tolerance through testing. Moreover, it concentrates on the memory faults: how to access the editable part of a process memory space and how this part is affected. A special Software Fault Injection Technique (SFIT) is proposed for this purpose. This is done by sequentially scanning the memory of the target process, and trying to edit maximum number of bytes inside that memory. The technique was implemented and tested on a group of programs in software packages such as jet-audio, Notepad, Microsoft Word, Microsoft Excel, and Microsoft Outlook. The results from the test sample process indicate that the size of the scanned area depends on several factors. These factors are: process size, process type, and virtual memory size of the machine under test. The results show that increasing the process size will increase the scanned memory space. They also show that input-output processes have more scanned area size than other processes. Increasing the virtual memory size will also affect the size of the scanned area but to a certain limit.

Keywords: Complex software systems, Error detection, Fault tolerance, Injection and testing methodology, Memory faults, Process and virtual memory.

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Authors: Supriya Pal, Kalyan Adhikari, Somnath Mukherjee, Sudipta Ghosh

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This study presents the application of artificial neural network for modeling the phenolic compound migration through vertical soil column. A three layered feed forward neural network with back propagation training algorithm was developed using forty eight experimental data sets obtained from laboratory fixed bed vertical column tests. The input parameters used in the model were the influent concentration of phenol(mg/L) on the top end of the soil column, depth of the soil column (cm), elapsed time after phenol injection (hr), percentage of clay (%), percentage of silt (%) in soils. The output of the ANN was the effluent phenol concentration (mg/L) from the bottom end of the soil columns. The ANN predicted results were compared with the experimental results of the laboratory tests and the accuracy of the ANN model was evaluated.

Keywords: Modeling, Neural Networks, Phenol, Soil media

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Authors: Anuj Kumar Sharma, Amit Sharma, Kulbhushan Agnihotri

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In this paper, a delayed plankton-nutrient interaction model consisting of phytoplankton, zooplankton and dissolved nutrient is considered. It is assumed that some species of phytoplankton releases toxin (known as toxin producing phytoplankton (TPP)) which is harmful for zooplankton growth and this toxin releasing process follows a discrete time variation. Using delay as bifurcation parameter, the stability of interior equilibrium point is investigated and it is shown that time delay can destabilize the otherwise stable non-zero equilibrium state by inducing Hopf-bifurcation when it crosses a certain threshold value. Explicit results are derived for stability and direction of the bifurcating periodic solution by using normal form theory and center manifold arguments. Finally, outcomes of the system are validated through numerical simulations.

Keywords: Plankton, Time delay, Hopf-bifurcation, Normal form theory, Center manifold theorem.

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Authors: Lütfü Saribulut, Mehmet Tümay, İlyas Eker

Abstract:

FACTS devices are used to control the power flow, to increase the transmission capacity and to optimize the stability of the power system. One of the most widely used FACTS devices is Unified Power Flow Controller (UPFC). The controller used in the control mechanism has a significantly effects on controlling of the power flow and enhancing the system stability of UPFC. According to this, the capability of UPFC is observed by using different control mechanisms based on P, PI, PID and fuzzy logic controllers (FLC) in this study. FLC was developed by taking consideration of Takagi- Sugeno inference system in the decision process and Sugeno-s weighted average method in the defuzzification process. Case studies with different operating conditions are applied to prove the ability of UPFC on controlling the power flow and the effectiveness of controllers on the performance of UPFC. PSCAD/EMTDC program is used to create the FLC and to simulate UPFC model.

Keywords: FACTS, Fuzzy Logic Controller, UPFC.

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Authors: Aleksandra Yu. Sazonova, Valentina M. Raeva

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The aim of this work was to apply extractive distillation for acetonitrile removal from water solutions, to validate thermodynamic criterion based on excess Gibbs energy to entrainer selection process for acetonitrile – water mixture separation and show its potential efficiency at isothermal conditions as well as at isobaric (conditions of real distillation process), to simulate and analyze an extractive distillation process with chosen entrainers: optimize amount of trays and feeds, entrainer/original mixture and reflux ratios. Equimolar composition of the feed stream was chosen for the process, comparison of the energy consumptions was carried out. Glycerol was suggested as the most energetically and ecologically suitable entrainer.

Keywords: Acetonitrile, entrainer, extractive distillation, water.

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Authors: Paul Diaconu, Nicoleta Coman

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This paper explores the idea of globalisation and considers accounting-s role in that process in order to develop new spaces for accounting research. That-s why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it-s related to the fact that we sees accounting as social and evolutionist process, that pays heed to those voices arguing for greater social and environmental justice, and that draws attention to the role of accounting researchers in the process of globalisation. The paper defines globalisation and expands the globalisation and accounting research agenda introducing in this context the harmonization process in accounting. There are the two main systems which are disputing the first stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the selected one. Due to this fact a convergence of the two, joining the advantages and disadvantages of the two should be the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. The paper is emphasising the role of the cultural differences in the process of imposing of an unique international accounting system by the global organizations..

Keywords: Investors, capital markets, international accounting.

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