Search results for: Imprecise number
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3631

Search results for: Imprecise number

2041 Object Allocation with Replication in Distributed Systems

Authors: H. T. Barney, G. C. Low

Abstract:

The design of distributed systems involves dividing the system into partitions (or components) and then allocating these partitions to physical nodes. There have been several techniques proposed for both the partitioning and allocation processes. These existing techniques suffer from a number of limitations including lack of support for replication. Replication is difficult to use effectively but has the potential to greatly improve the performance of a distributed system. This paper presents a new technique technique for allocating objects in order to improve performance in a distributed system that supports replication. The performance of the proposed technique is demonstrated and tested on an example system. The performance of the new technique is compared with the performance of an existing technique in order to demonstrate both the validity and superiority of the new technique when developing a distributed system that can utilise object replication.

Keywords: Allocation, Distributed Systems, Replication.

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2040 Palynomorphological Data of Pollen Grains of Lamium garganicum

Authors: Nikoleta Kallajxhiu, Gëzim Kapidani, Peçi Naqellari, Blerina Pupuleku

Abstract:

This study shows palynomorphological description of pollen grains of Lamium garganicum, species of the family Labiatae. Fresh material of this plant is taken in Mount Llogara, in Albania. By comparison made between palinomorphological characteristics of pollen grains of Lamium garganicum with those of Lamium maculatum and Lamium purpureum, showed that granules have similarities in the number of furrows. The pollen grains of Lamium garganicum were larger in length and width than those of Lamium maculatum and almost equal with those of Lamium purpureum. Furrows are longer than those of pollen grains in Lamium maculatum and shorter than those of Lamium purpureum. The layer of exine of Lamium garganicum was thinner than that of two others. The sculpture of exine was fine reticulate, where reticulas were uniform whereas in Lamium purpureum was verrucate, with small verrucae; in Lamium maculatum was reticulate.

Keywords: Lamium garganicum, pollen grains, Llogara, Albania.

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2039 Experimental Study of Submersible Jet on Flow Hydraulic Parameters

Authors: Mohsen Solimani Babarsad, Habib Musavi Jahromi

Abstract:

Behavior of turbulent jet is relying on jet parameters, environmental and geometric parameters. In this research, it has attempt to Study effect of jet parameters of internal angle on maximum effective length and velocity on centerline from nozzle experimentally. Toward this end, four internal angles 30, 45, 60 and 90-degree are considered for this study in a flume with 600cm as long, 100cm as high and 150cm in width. Various discharges were used to evaluate effective length for a wide range of densimetric Froude numbers F0, from 17.9 to 39.4 that is defined at the nozzle. As a result, It is revealed that both velocity on centerline and effective length decreases when nozzle angle decreased from 90° to 30°. The results show that, for all range of Fr0 the Um/U0 ratio for nozzle with α=90° on centerline increases 20% - 27% than nozzle with α=30° that has lowest velocity on centerline than other nozzle.

Keywords: Turbulent jet, velocity, effective length, Froude number.

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2038 Analyzing the Effects of Adding Bitcoin to Portfolio

Authors: Shashwat Gangwal

Abstract:

This paper analyses the effect of adding Bitcoin, to the portfolio (stocks, bonds, Baltic index, MXEF, gold, real estate and crude oil) of an international investor by using daily data available from 2nd of July, 2010 to 2nd of August, 2016. We conclude that adding Bitcoin to portfolio, over the course of the considered period, always yielded a higher Sharpe ratio. This means that Bitcoin’s returns offset its high volatility. This paper, recognizing the fact that Bitcoin is a relatively new asset class, gives the readers a basic idea about the working of the virtual currency, the increasing number developments in the financial industry revolving around it, its unique features and the detailed look into its continuously growing acceptance across different fronts (Banks, Merchants and Countries) globally. We also construct optimal portfolios to reflect the highly lucrative and largely unexplored opportunities associated with investment in Bitcoin.

Keywords: Portfolio management, Bitcoin, optimization, Sharpe ratio.

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2037 Effect of Synthetic Queen Mandibular Pheromone on Pollination of Cotton by Honey Bees, Apis mellifera

Authors: M. Keshlaf, R. Mensah, O. Nicetic, R. Spooner-Hart

Abstract:

The effectiveness of a commercial bee attractant, synthetic honey bee queen mandibular pheromone (Fruit Boost®) for enhancing pollination of Gossypium hirsutum was evaluated in a transgenic (Bt) cotton crop. The study assessed the number of bee visitations to blossoms of plants treated with Fruit Boost® as well, as effects on fruit set, yield, and lint quality. Bee activity on plots sprayed with pheromone concentrations of 50 and 500 queen equivalents (QEQ) /ha did not differ significantly from water-only control, on the day of application or the subsequent day. Application of the pheromone did not increase fruit set, yield, or lint quality. Two consecutive pheromone applications, applied two days apart, were not significantly different from a single application for any parameter.

Keywords: Apis mellifera, cotton, pollination, QMP pheromone

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2036 A Hybrid Heuristic for the Team Orienteering Problem

Authors: Adel Bouchakhchoukha, Hakim Akeb

Abstract:

In this work, we propose a hybrid heuristic in order to solve the Team Orienteering Problem (TOP). Given a set of points (or customers), each with associated score (profit or benefit), and a team that has a fixed number of members, the problem to solve is to visit a subset of points in order to maximize the total collected score. Each member performs a tour starting at the start point, visiting distinct customers and the tour terminates at the arrival point. In addition, each point is visited at most once, and the total time in each tour cannot be greater than a given value. The proposed heuristic combines beam search and a local optimization strategy. The algorithm was tested on several sets of instances and encouraging results were obtained.

Keywords: Team Orienteering Problem, Vehicle Routing, Beam Search, Local Search.

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2035 Response of Buildings with Soil-Structure Interaction with Varying Soil Types

Authors: Shreya Thusoo, Karan Modi, Rajesh Kumar, Hitesh Madahar

Abstract:

Over the years, it has been extensively established that the practice of assuming a structure being fixed at base, leads to gross errors in evaluation of its overall response due to dynamic loadings and overestimations in design. The extent of these errors depends on a number of variables; soil type being one of the major factor. This paper studies the effect of Soil Structure Interaction (SSI) on multistorey buildings with varying under-laying soil types after proper validation of the effect of SSI. Analysis for soft, stiff and very stiff base soils has been carried out, using a powerful Finite Element Method (FEM) software package ANSYS v14.5. Results lead to some very important conclusions regarding time period, deflection and acceleration responses.

Keywords: Dynamic response, multi-storey building, Soil-Structure Interaction.

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2034 Principal Component Analysis for the Characterization in the Application of Some Soil Properties

Authors: Kamolchanok Panishkan, Kanokporn Swangjang, Natdhera Sanmanee, Daoroong Sungthong

Abstract:

The objective of this research is to study principal component analysis for classification of 67 soil samples collected from different agricultural areas in the western part of Thailand. Six soil properties were measured on the soil samples and are used as original variables. Principal component analysis is applied to reduce the number of original variables. A model based on the first two principal components accounts for 72.24% of total variance. Score plots of first two principal components were used to map with agricultural areas divided into horticulture, field crops and wetland. The results showed some relationships between soil properties and agricultural areas. PCA was shown to be a useful tool for agricultural areas classification based on soil properties.

Keywords: soil organic matter, soil properties, classification, principal components

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2033 Fast and Accuracy Control Chart Pattern Recognition using a New cluster-k-Nearest Neighbor

Authors: Samir Brahim Belhaouari

Abstract:

By taking advantage of both k-NN which is highly accurate and K-means cluster which is able to reduce the time of classification, we can introduce Cluster-k-Nearest Neighbor as "variable k"-NN dealing with the centroid or mean point of all subclasses generated by clustering algorithm. In general the algorithm of K-means cluster is not stable, in term of accuracy, for that reason we develop another algorithm for clustering our space which gives a higher accuracy than K-means cluster, less subclass number, stability and bounded time of classification with respect to the variable data size. We find between 96% and 99.7 % of accuracy in the lassification of 6 different types of Time series by using K-means cluster algorithm and we find 99.7% by using the new clustering algorithm.

Keywords: Pattern recognition, Time series, k-Nearest Neighbor, k-means cluster, Gaussian Mixture Model, Classification

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2032 Improved BEENISH Protocol for Wireless Sensor Networks Based Upon Fuzzy Inference System

Authors: Rishabh Sharma, Renu Vig, Neeraj Sharma

Abstract:

The main design parameter of WSN (wireless sensor network) is the energy consumption. To compensate this parameter, hierarchical clustering is a technique that assists in extending duration of the networks life by efficiently consuming the energy. This paper focuses on dealing with the WSNs and the FIS (fuzzy interface system) which are deployed to enhance the BEENISH protocol. The node energy, mobility, pause time and density are considered for the selection of CH (cluster head). The simulation outcomes exhibited that the projected system outperforms the traditional system with regard to the energy utilization and number of packets transmitted to sink.

Keywords: Wireless sensor network, sink, sensor node, routing protocol, fuzzy rule, fuzzy inference system.

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2031 Nanotechnology Innovations for the Sustainable Buildings of the Future

Authors: Aysin Sev, Meltem Ezel

Abstract:

Sustainability, being the urgent issue of our time, is closely related with the innovations in technology. Nanotechnology (NT), although not a new science, can be regarded relatively a new science for buildings with brand new materials and applications. This paper tends to give a research review of current and near future applications of nanotechnology (NT) for achieving high-performance and healthy buildings for a sustainable future. In the introduction, the driving forces for the sustainability of construction industry are explained. Then, the term NT is defined, and significance of innovations in NT for a sustainable construction industry is revealed. After presenting the application areas of NT and nanomaterials for buildings with a number of cases, challenges in the adoption of this technology are put forward, and finally the impacts of nanoparticles and nanomaterials on human health and environment are discussed.

Keywords: Nanomaterial, self-healing concrete, self-cleaning sensor, nano sensor, steel, wood, aerogel, flexible solar panel.

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2030 Analytical and Experimental Study on the Effect of Air-Core Coil Parameters on Magnetic Force Used in a Linear Optical Scanner

Authors: Loke Kean Koay, Horizon Gitano-Briggs, Mani Maran Ratnam

Abstract:

Today air-core coils (ACC) are a viable alternative to ferrite-core coils in a range of applications due to their low induction effect. An analytical study was carried out and the results were used as a guide to understand the relationship between the magnet-coil distance and the resulting attractive magnetic force. Four different ACC models were fabricated for experimental study. The variation in the models included the dimensions, the number of coil turns and the current supply to the coil. Comparison between the analytical and experimental results for all the models shows an average discrepancy of less than 10%. An optimized ACC design was selected for the scanner which can provide maximum magnetic force.

Keywords: Air-Core Coils, Electromagnetic, Linear Optical Scanner

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2029 Tensile Test of Corroded Strand and Maintenance of Corroded Prestressed Concrete Girders

Authors: Jeon Chi-Ho, Lee Jae-Bin, Shim Chang-Su

Abstract:

National bridge inventory in Korea shows that the number of old prestressed concrete (PSC) bridgeover 30 years of service life is rapidly increasing. Recently tendon corrosion is one of the most critical issues in the maintenance of PSC bridges. In this paper, mechanical properties of corroded strands, which were removed from old bridges, were evaluated using tensile test. In the result, the equations to express the mechanical behavior of corroded strand were derived and compared to existing equation. For the decision of tendon replacement, it is necessary to evaluate the effect of corrosion level on strength and ductility of the structure. Considerations on analysis of PSC girders were introduced, and decision making on tendon replacement was also proposed.

Keywords: Prestressed concrete bridge, prestressing steel, corrosion, strength, ductility.

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2028 Advanced Simulation of Power Consumption of Electric Vehicles

Authors: Ilya Kavalchuk, Hayrettin Arisoy, Alex Stojcevski, Aman Maun Than Oo

Abstract:

Electric vehicles are one of the most complicated electric devices to simulate due to the significant number of different processes involved in electrical structure of it. There are concurrent processes of energy consumption and generation with different onboard systems, which make simulation tasks more complicated to perform. More accurate simulation on energy consumption can provide a better understanding of all energy management for electric transport. As a result of all those processes, electric transport can allow for a more sustainable future and become more convenient in relation to the distance range and recharging time. This paper discusses the problems of energy consumption simulations for electric vehicles using different software packages to provide ideas on how to make this process more precise, which can help engineers create better energy management strategies for electric vehicles.

Keywords: Electric Vehicles, EV, Power Consumption, Power Management, Simulation.

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2027 A Validation Technique for Integrated Ontologies

Authors: Neli P. Zlatareva

Abstract:

Ontology validation is an important part of web applications’ development, where knowledge integration and ontological reasoning play a fundamental role. It aims to ensure the consistency and correctness of ontological knowledge and to guarantee that ontological reasoning is carried out in a meaningful way. Existing approaches to ontology validation address more or less specific validation issues, but the overall process of validating web ontologies has not been formally established yet. As the size and the number of web ontologies continue to grow, more web applications’ developers will rely on the existing repository of ontologies rather than develop ontologies from scratch. If an application utilizes multiple independently created ontologies, their consistency must be validated and eventually adjusted to ensure proper interoperability between them. This paper presents a validation technique intended to test the consistency of independent ontologies utilized by a common application.

Keywords: Knowledge engineering, ontological reasoning, ontology validation, semantic web.

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2026 Efficient Signal Detection Using QRD-M Based On Channel Condition in MIMO-OFDM System

Authors: Jae-Jeong Kim, Ki-Ro Kim, Hyoung-Kyu Song

Abstract:

In this paper, we propose an efficient signal detector that switches M parameter of QRD-M detection scheme is proposed for MIMO-OFDM system. The proposed detection scheme calculates the threshold by 1-norm condition number and then switches M parameter of QRD-M detection scheme according to channel information. If channel condition is bad, the parameter M is set to high value to increase the accuracy of detection. If channel condition is good, the parameter M is set to low value to reduce complexity of detection. Therefore, the proposed detection scheme has better tradeoff between BER performance and complexity than the conventional detection scheme. The simulation result shows that the complexity of proposed detection scheme is lower than QRD-M detection scheme with similar BER performance.

Keywords: MIMO-OFDM, QRD-M, Channel condition.

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2025 An Elin Load Tap Changer Diagnosis by DGA

Authors: Hoda Molavi, Alireza Zahiri, Katayoon Anvarizadeh

Abstract:

Dissolved gas analysis has been accepted as a sensitive, informative and reliable technique for incipient faults detection in power transformers and is widely used. In the last few years this method, which has been recommended by IEEE Power & Energy society, has been applied for fault detection in load tap changers. Regarding the critical role of load tap changers in electrical network and essential of catastrophic failures prevention, it is necessary to choose "condition based preventative maintenance strategy" which leads to reduction in costs, the number of unnecessary visits as well as the probability of interruptions and also increment in equipment reliability. In current work, considering the condition based preventative maintenance strategy, condition assessment of an Elin tap changer was carried out using dissolved gas analysis.

Keywords: Condition Assessment, Dissolved Gas Analysis, Load Tap Changer

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2024 Grid-based Supervised Clustering - GBSC

Authors: Pornpimol Bungkomkhun, Surapong Auwatanamongkol

Abstract:

This paper presents a supervised clustering algorithm, namely Grid-Based Supervised Clustering (GBSC), which is able to identify clusters of any shapes and sizes without presuming any canonical form for data distribution. The GBSC needs no prespecified number of clusters, is insensitive to the order of the input data objects, and is capable of handling outliers. Built on the combination of grid-based clustering and density-based clustering, under the assistance of the downward closure property of density used in bottom-up subspace clustering, the GBSC can notably reduce its search space to avoid the memory confinement situation during its execution. On two-dimension synthetic datasets, the GBSC can identify clusters with different shapes and sizes correctly. The GBSC also outperforms other five supervised clustering algorithms when the experiments are performed on some UCI datasets.

Keywords: supervised clustering, grid-based clustering, subspace clustering

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2023 International Migration of Highly Skilled Indian Professionals: A Case Study of Indian IT Professionals in Japan, Preliminary Results

Authors: Rimpi Rani

Abstract:

In the 2000s, a new migration trend of highly skilled Indian professionals towards Japan has appeared. This paper examines the factors that set off the incoming of highly skilled Indian professionals in Japan, mainly focusing on IT professionals’ immigration, and the reasons of the increase in their number. It investigates the influence of four factors: The Japanese immigration policy, the bilateral relations between India and Japan, the higher education system in India and the American H-1B visa policy with its cap system. This study concludes that increased and continuous supply of highly skilled Indian professionals have intensified the competition for migration to traditional destinations like the USA. This led Indian professionals   to consider other options such as Japan.

Keywords: International migration, India, Japan, highly skilled professionals.

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2022 Characterization and Modeling of Piezoelectric Integrated Micro Speakers for Audio Acoustic Actuation

Authors: J. Mendoza-López, S. Sánchez-Solano, J. L. Huertas-Díaz

Abstract:

An array of piezoelectric micro actuators can be used for radiation of an ultrasonic carrier signal modulated in amplitude with an acoustic signal, which yields audio frequency applications as the air acts as a self-demodulating medium. This application is known as the parametric array. We propose a parametric array with array elements based on existing piezoelectric micro ultrasonic transducer (pMUT) design techniques. In order to reach enough acoustic output power at a desired operating frequency, a proper ratio between number of array elements and array size needs to be used, with an array total area of the order of one cm square. The transducers presented are characterized via impedance, admittance, noise figure, transducer gain and frequency responses.

Keywords: Pizeoelectric, Microspeaker, MEMS, pMUT, Parametric Array

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2021 Two Spherical Three Degrees of Freedom Parallel Robots 3-RCC and 3-RRS Static Analysis

Authors: Alireza Abbasi Moshaii, Mehdi Tale Masouleh, Esmail Zarezadeh, Kamran Farajzadeh

Abstract:

The main purpose of this study is static analysis of two three-degree of freedom parallel mechanisms: 3-RCC and 3- RRS. Geometry of these mechanisms is expressed and static equilibrium equations are derived for the whole chains. For these mechanisms due to the equal number of equations and unknowns, the solution is as same as 3-RCC mechanism. A mathematical software is used to solve the equations. In order to prove the results obtained from solving the equations of mechanisms, the CAD model of these robots has been simulated and their static is analysed in ADAMS software. Due to symmetrical geometry of the mechanisms, the force and external torque acting on the end-effecter have been considered asymmetric to prove the generality of the solution method. Finally, the results of both softwares, for both mechanisms are extracted and compared as graphs. The good achieved comparison between the results indicates the accuracy of the analysis.

Keywords: Robotic, Static analysis, 3-RCC, 3-RRS.

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2020 Comparison Mechanical and Chemical Treatments on Properties of Low Yield Bagasse Pulp During Recycling

Authors: Parizad Sheikhi, Mohammad Talaeipour

Abstract:

the effects of refining and alkaline chemicals on potential of recycling bleached chemical pulp of bagasse were investigated in this study. Recycling was done until three times. Handsheet properties such as, apparent density, light scattering coefficient, tear index, burst index, breaking length, and fold number according to TAPPI standard were measured. Water retention value also was used to considering the treatments during recycling. Refining enhanced the strength of recycled pulp by increasing fiber flexibility and swelling ability, whereas by applying chemical treatment didn't observe any improvement. The morphology of recycled fiber was considered with scanning electron microscopy (SEM).

Keywords: Bagasse pulp, chemical treatment, recycling, refining, scanning electron microscopy, water retention value.

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2019 The Frequency Graph for the Traveling Salesman Problem

Authors: Y. Wang

Abstract:

Traveling salesman problem (TSP) is hard to resolve when the number of cities and routes become large. The frequency graph is constructed to tackle the problem. A frequency graph maintains the topological relationships of the original weighted graph. The numbers on the edges are the frequencies of the edges emulated from the local optimal Hamiltonian paths. The simplest kind of local optimal Hamiltonian paths are computed based on the four vertices and three lines inequality. The search algorithm is given to find the optimal Hamiltonian circuit based on the frequency graph. The experiments show that the method can find the optimal Hamiltonian circuit within several trials.

Keywords: Traveling salesman problem, frequency graph, local optimal Hamiltonian path, four vertices and three lines inequality.

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2018 Toward a Model for Knowledge Development in Virtual Environments: Strategies for Student Ownership

Authors: N.B. Adams

Abstract:

This article discusses the concept of student ownership of knowledge and seeks to determine how to move students from knowledge acquisition to knowledge application and ultimately to knowledge generation in a virtual setting. Instructional strategies for fostering student engagement in a virtual environment are critical to the learner-s strategic ownership of the knowledge. A number of relevant theories that focus on learning, affect, needs and adult concerns are presented to provide a basis for exploring the transfer of knowledge from teacher to learner. A model under development is presented that combines the dimensions of knowledge approach, the teacher-student relationship with regards to knowledge authority and teaching approach to demonstrate the recursive and scaffolded design for creation of virtual learning environments.

Keywords: Virtual learning environments, learning theory, teaching model, online learning.

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2017 Micropower Fuzzy Linguistic-Hedges Circuit in Current-Mode Approach

Authors: E. Farshidi

Abstract:

In this paper, based on a novel synthesis, a set of new simplified circuit design to implement the linguistic-hedge operations for adjusting the fuzzy membership function set is presented. The circuits work in current-mode and employ floating-gate MOS (FGMOS) transistors that operate in weak inversion region. Compared to the other proposed circuits, these circuits feature severe reduction of the elements number, low supply voltage (0.7V), low power consumption (<200nW), immunity from body effect and wide input dynamic range (>60dB). In this paper, a set of fuzzy linguistic hedge circuits, including absolutely, very, much more, more, plus minus, more or less and slightly, has been implemented in 0.18 mm CMOS process. Simulation results by Hspice confirm the validity of the proposed design technique and show high performance of the circuits.

Keywords: Current-mode, Linguistic-Hedge, Fuzzy Logic, lowpower

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2016 A Survey in Techniques for Imbalanced Intrusion Detection System Datasets

Authors: Najmeh Abedzadeh, Matthew Jacobs

Abstract:

An intrusion detection system (IDS) is a software application that monitors malicious activities and generates alerts if any are detected. However, most network activities in IDS datasets are normal, and the relatively few numbers of attacks make the available data imbalanced. Consequently, cyber-attacks can hide inside a large number of normal activities, and machine learning algorithms have difficulty learning and classifying the data correctly. In this paper, a comprehensive literature review is conducted on different types of algorithms for both implementing the IDS and methods in correcting the imbalanced IDS dataset. The most famous algorithms are machine learning (ML), deep learning (DL), synthetic minority over-sampling technique (SMOTE), and reinforcement learning (RL). Most of the research use the CSE-CIC-IDS2017, CSE-CIC-IDS2018, and NSL-KDD datasets for evaluating their algorithms.

Keywords: IDS, intrusion detection system, imbalanced datasets, sampling algorithms, big data.

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2015 Legal Awareness of Surakarta Local Government Officer to Law Number 12 Year 2006 on Citizenship in Vanishing Civic Discrimination to Chinese Indonesians

Authors: Triyanto

Abstract:

The purposes of the paper are to know and improve the legal awareness of Surakarta local government officer to Law No.12/2006 on Citizenship in vanishing civic discrimination to Chinese Indonesians. Some issues of the Chinese Indonesian are the definitions of Indonesian citizens and native Indonesian people or “warga negara Indonesia (WNI) asli" and their obligation to show Indonesian Citizenship Certificate (SBKRI) in processing civil documents. Legal awareness of Surakarta local government officer can be categorized as “legal knowledge" only. They know the laws but they do not implement it yet. Nevertheless, at least this research has given the new awareness in citizenship law for the officers.

Keywords: Legal Awareness, Government Officer, Civic Discrimination, Chinese Indonesians

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2014 Pathogenic Bacteria Isolated from Diseased Giant Freshwater Prawn in Shrimp Culture Ponds

Authors: Kusumawadee Thancharoen, Rungrat Nontawong, Thanawat Junsom

Abstract:

Pathogenic bacterial flora was isolated from giant freshwater prawns, Macrobrachium rosenbergii. Infected shrimp samples were collected from BuaBan Aquafarm in Kalasin Province, Thailand, between June and September 2018. Bacterial species were isolated by serial dilution and plated on Thiosulfate Citrate Bile Salt Sucrose (TCBS) agar medium. A total 89 colonies were isolated and identified using the API 20E biochemical tests. Results showed the presence of genera Aeromonas, Citrobacter, Chromobacterium, Providencia, Pseudomonas, Stenotrophomonas and Vibrio. Maximum number of species was recorded in Pseudomonas (50.57%) with minimum observed in Chromobacterium and Providencia (1.12%).

Keywords: Biochemical test, giant freshwater prawn, isolation, salt tolerance, shrimp diseases.

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2013 Unsteady Water Boundary Layer Flow with Non-Uniform Mass Transfer

Authors: G. Revathi, P. Saikrishnan

Abstract:

In the present analysis an unsteady laminar forced convection water boundary layer flow is considered. The fluid properties such as viscosity and Prandtl number are taken as variables such that those are inversely proportional to temperature. By using quasi-linearization technique the nonlinear coupled partial differential equations are linearized and the numerical solutions are obtained by using implicit finite difference scheme with the appropriate selection of step sizes. Non-similar solutions have been obtained from the starting point of the stream-wise coordinate to the point where skin friction value vanishes. The effect non-uniform mass transfer along the surface of the cylinder through slot is studied on the skin friction and heat transfer coefficients.

Keywords: Boundary layer, heat transfer, non-similar solution, non-uniform mass, unsteady flow.

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2012 Recent Accounting Standard Setting Changes for Consolidated Financial Statements

Authors: Maria Damian, Carmen G. Bonaci, Jiří Strouhal, Razvan V. Mustata, Dumitru Matis, Jiřina Bokšová

Abstract:

In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought

Keywords: Consolidated financial statements, control, IFRS 10, financial crisis.

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