Search results for: performance criteria.

Authors: M. Haddadzade, M. R. Razfar, M. Farahnakian

Abstract:

Integration of process planning and scheduling functions is necessary to achieve superior overall system performance. This paper proposes a methodology for integration of process planning and scheduling for prismatic component that can be implemented in a company with existing departments. The developed model considers technological constraints whereas available time for machining in shop floor is the limiting factor to produce multiple process plan (MPP). It takes advantage of MPP while guarantied the fulfillment of the due dates via using overtime. This study has been proposed to determinate machining parameters, tools, machine and amount of over time within the minimum cost objective while overtime is considered for this. At last the illustration shows that the system performance is improved by as measured by cost and compatible with due date.

Keywords: Due date, Integration, Multiple process plan, Process planning, Scheduling.

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Authors: Mahmood Q.K. Ghaznavi, Martin Perry, Paul Toulson, Keri Logan

Abstract:

The importance of nurturing, accumulating, and efficiently deploying knowledge resources through formal structures and organisational mechanisms is well understood. Recent trends in knowledge management (KM) highlight that the effective creation and transfer of knowledge can also rely upon extra-organisational channels, such as, informal networks. The perception exists that the role of informal networks in knowledge creation and performance has been underestimated in the organisational context. Literature indicates that many managers fail to comprehend and successfully exploit the potential role of informal networks to create value for their organisations. This paper investigates: 1) whether managers share work-specific knowledge with informal contacts within and outside organisational boundaries; and 2) what do they think is the importance of this knowledge collaboration in their learning and work outcomes.

Keywords: Informal network, knowledge management, knowledge sharing, performance.

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Authors: W. Kiamouche, M. Benslama

Abstract:

This paper presents an alternative strategy of queuing handover called Pseudo Last Useful Instant PLUI scheme for Low Earth Orbit Mobile Satellite Systems LEO MSSs. The PLUI scheme uses the same approach as the Last Useful Instant LUI scheme previously proposed in literature, with less complex implementation. Simulation tests were carried out using Dynamic Channel Allocation DCA in order to evaluate the performance of this scheme and also an analytical approach has been presented to allow the performance evaluation of Fixed Channel Allocation FCA, with different handover queuing disciplines. The results show that performances achieved by the proposed strategy are close to those achieved using the LUI scheme.

Keywords: LEO mobile satellite networks, LUI and FIFOschemes, queuing handover.

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Authors: Justinian Anatory, Nelson Theethayi

Abstract:

The paper compares different channel models used for modeling Broadband Power-Line Communication (BPLC) system. The models compared are Zimmermann and Dostert, Philipps, Anatory et al and Anatory et al generalized Transmission Line (TL) model. The validity of each model was compared in time domain with ATP-EMTP software which uses transmission line approach. It is found that for a power-line network with minimum number of branches all the models give similar signal/pulse time responses compared with ATP-EMTP software; however, Zimmermann and Dostert model indicates the same amplitude but different time delay. It is observed that when the numbers of branches are increased only generalized TL theory approach results are comparable with ATPEMTP results. Also the Multi-Carrier Spread Spectrum (MC-SS) system was applied to check the implication of such behavior on the modulation schemes. It is observed that using Philipps on the underground cable can predict the performance up to 25dB better than other channel models which can misread the actual performance of the system. Also modified Zimmermann and Dostert under multipath can predict a better performance of about 5dB better than the actual predicted by Generalized TL theory. It is therefore suggested for a realistic BPLC system design and analyses the model based on generalized TL theory be used.

Keywords: Broadband Power line Channel Models, loadimpedance, Branched network.

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Authors: Meng-Hui Chen, Chen-Yu Kao, Chia-Yu Hsu, Pei-Chann Chang

Abstract:

The main idea in this paper is using sequential pattern mining to find the information which is helpful for finding high performance solutions. By combining this information, it is defined as blocks. Using the blocks to generate artificial chromosomes (ACs) could improve the structure of solutions. Estimation of Distribution Algorithms (EDAs) is adapted to solve the combinatorial problems. Nevertheless many of these approaches are advantageous for this application, but only some of them are used to enhance the efficiency of application. Generating ACs uses patterns and EDAs could increase the diversity. According to the experimental result, the algorithm which we proposed has a better performance to solve the permutation flow-shop problems.

Keywords: Combinatorial problems, Sequential Pattern Mining, Estimation of Distribution Algorithms, Artificial Chromosomes.

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Authors: Ferhat Kadioglu, Hasan Puskul

Abstract:

A composite material with carbon fiber and polymer matrix has been used as adherent for manufacturing adhesive joints. In order to evaluate different fiber orientations on joint performance, the adherents with the 0°, ±15°, ±30°, ±45° fiber orientations were used in the single lap joint configuration. The joints with an overlap length of 25 mm were prepared according to the ASTM 1002 specifications and subjected to tensile loadings. The structural adhesive used was a two-part epoxy to be cured at 70°C for an hour. First, mechanical behaviors of the adherents were measured using three point bending test. In the test, considerations were given to stress to failure and elastic modulus. The results were compared with theoretical ones using rule of mixture. Then, the joints were manufactured in a specially prepared jig, after a proper surface preparation. Experimental results showed that the fiber orientations of the adherents affected the joint performance considerably; the joints with ±45° adherents experienced the worst shear strength, half of those with 0° adherents, and in general, there was a great relationship between the fiber orientations and failure mechanisms. Delamination problems were observed for many joints, which were thought to be due to peel effects at the ends of the overlap. It was proved that the surface preparation applied to the adherent surface was adequate. For further explanation of the results, a numerical work should be carried out using a possible non-linear analysis.

Keywords: Composite materials, adhesive bonding, bonding strength, lap joint, tensile strength.

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Authors: Kailash, Rajeev Kumar Saha, Sanjeev Goyal

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Due to day by day competition in the market, the implementation of benchmarking practice is necessary for improving existing internal supply chain management performance of manufacturing industries. The continuous benchmarking practice might be helpful to increase the productivity of middle scale medium enterprises (MSMEs) by reducing the idle time during the flow of raw material/products, funds and information. The objective of this research paper is to provide an overview of benchmarking, benchmarking wheel, benchmarking tool and techniques and its importance through literature review of reputed journals. This concept of benchmarking may be fruitful in the process of gap identification and for improving the performance of internal supply chain management of Indian manufacturing industries.

Keywords: Benchmarking, benchmarking cyclic wheel, supply chain management, types of benchmarking, supply chain management.

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Authors: Kyoung Hoon Kim, Chul Ho Han

Abstract:

Organic Flash Cycle (OFC) has potential of improving efficiency for recovery of low temperature heat sources mainly due to reducing temperature mismatch in the heat exchanger. In this work exergetical performance analysis of ORC is conducted for recovery of low grade heat source. Effects of system parameters such as flash evaporation temperature or heating temperature are theoretically investigated on the exergy destructions (anergies) at various components of the system as well as exergy efficiency. Results show that exergy efficiency has a peak with respect to the flash temperature, and the optimum flash temperature increases with the heating temperature. The component where the largest exergy destruction occurs varies with the flash temperature or heating temperature.

Keywords: Organic flash cycle (OFC), low grade heat source, exergy, anergy, flash temperature.

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Authors: Masataka Ohta

Abstract:

The Internet telephony employs a new type of Internet communication on which a mutual communication is realized by establishing sessions. Session Initiation Protocol (SIP) is used to establish sessions between end-users. For unreliable transmission (UDP), SIP message should be retransmitted when it is lost. The retransmissions increase a load of the SIP signaling network, and sometimes lead to performance degradation when a network is overloaded. The paper proposes an overload control for a SIP signaling network to protect from a performance degradation. Introducing two thresholds in a queue of a SIP proxy server, the SIP proxy server detects a congestion. Once congestion is detected, a SIP signaling network restricts to make new calls. The proposed overload control is evaluated using the network simulator (ns-2). With simulation results, the paper shows the proposed overload control works well.

Keywords: SIP signalling congestion overload control retransmission throughput simulation.

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Authors: A. Joseph, D.B.L. Bong, D.A.A. Mat

Abstract:

Security has been an important issue and concern in the smart home systems. Smart home networks consist of a wide range of wired or wireless devices, there is possibility that illegal access to some restricted data or devices may happen. Password-based authentication is widely used to identify authorize users, because this method is cheap, easy and quite accurate. In this paper, a neural network is trained to store the passwords instead of using verification table. This method is useful in solving security problems that happened in some authentication system. The conventional way to train the network using Backpropagation (BPN) requires a long training time. Hence, a faster training algorithm, Resilient Backpropagation (RPROP) is embedded to the MLPs Neural Network to accelerate the training process. For the Data Part, 200 sets of UserID and Passwords were created and encoded into binary as the input. The simulation had been carried out to evaluate the performance for different number of hidden neurons and combination of transfer functions. Mean Square Error (MSE), training time and number of epochs are used to determine the network performance. From the results obtained, using Tansig and Purelin in hidden and output layer and 250 hidden neurons gave the better performance. As a result, a password-based user authentication system for smart home by using neural network had been developed successfully.

Keywords: Neural Network, User Authentication, Smart Home, Security

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Authors: Narbada Prasad Gupta, Mithilesh Kumar

Abstract:

A compact Ultra Wide Band (UWB) antenna with coplanar waveguide feed has been designed and results are verified in this paper. The antenna has been designed on FR4 substrate with dielectric constant (εr) of 4.4 and dimensions of 32mm x 26mm x 0.8mm. The presented antenna shows return loss characteristics in the band of 3.1 to 10.6 GHz as prescribed by FCC, USA. Parametric studies have been done and results thus obtained have been presented. Simulated results have been verified on Rohde & Swartz VNA. The measured results are in good agreement with simulated results which make the presented antenna suitable to be used for wearable applications. Performance analysis of antenna has also been shown in the presence of three layered Human Arm model. Results obtained in presence of Human Arm model has been compared with that in free space.

Keywords: CPW feed, Human Arm model, UWB, wearable antenna.

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Authors: Kleanthis Prekas, Maria Rangoussi, Savvas Vassiliadis, George Prekas

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Intelligent tutoring systems constitute an evolution of computer-aided educational software. We present here the modules of an intelligent tutoring system for Automatic Control, developed in our department. Through the software application developed,students can perform complete automatic control laboratory experiments, either over the departmental local area network or over the Internet. Monitoring of access to the system (local as well as international), along with student performance statistics, has yielded strongly encouraging results (as of fall 2004), despite the advanced technical content of the presented paradigm, thus showing the potential of the system developed for education and for training.

Keywords: Automatic control, tutoring system, Internet access, laboratory experiments.

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Authors: Hyun-Kyu Kang

Abstract:

The Korean Government has applied the preliminary feasibility study to new government R&D program plans as a part of an evaluation system for R&D programs. The preliminary feasibility study for the R&D program is composed of 3 major criteria such as technological, policy and economic analysis. The program logic model approach is used as a part of the technological analysis in the preliminary feasibility study. We has developed and improved the R&D program logic model. The logic model is a very useful tool for evaluating R&D program plans. Using a logic model, we can generally identify important factors of the R&D program plan, analyze its logic flow and find the disconnection or jump in the logic flow among components of the logic model.

Keywords: Preliminary feasibility study, R&D program logic model, technological analysis.

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Authors: Rohit, S. Vishnuvardhan, P. Gandhi, Nagesh R. Iyer

Abstract:

The evaluation of energy release rate and centre Crack Opening Displacement (COD) for circumferential Through-Wall Cracked (TWC) pipes is an important issue in the assessment of critical crack length for unstable fracture. The ability to predict crack growth continues to be an important component of research for several structural materials. Crack growth predictions can aid the understanding of the useful life of a structural component and the determination of inspection intervals and criteria. In this context, studies were carried out at CSIR-SERC on Nuclear Power Plant (NPP) piping components subjected to monotonic as well as cyclic loading to assess the damage for crack growth due to low-cycle fatigue in circumferentially TWC pipes.

Keywords: 304LN stainless steel, cyclic J-integral, Elastic- Plastic Fracture Mechanics, J-integral, Through-wall crack

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Authors: M. K. Zholdassova, G. Matthews, A. M. Kustubayeva, S. M. Jakupov

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The aim of this study was to test whether the Attention Networks Test (ANT) showed temporal decrements in performance. Vigilance tasks typically show such decrements, which may reflect impairments in executive control resulting from cognitive fatigue. The ANT assesses executive control, as well as alerting and orienting. Thus, it was hypothesized that ANT executive control would deteriorate over time. Manipulations including task condition (trial composition) and masking were included in the experimental design in an attempt to increase performance decrements. However, results showed that there is no temporal decrement on the ANT. The roles of task demands, cognitive fatigue and participant motivation in producing this result are discussed. The ANT may not be an effective tool for investigating temporal decrement in attention.

Keywords: ANT, executive control, task engagement, vigilancedecrement

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Authors: Avadhoot Bhosale, Robin Davis P., Pradip Sarkar

Abstract:

The seismic performance of buildings with irregular distribution of mass, stiffness and strength along the height may be significantly different from that of regular buildings with masonry infill. Masonry infilled reinforced concrete (RC) frames are very common structural forms used for multi-storey building construction. These structures are found to perform better in past earthquakes owing to additional strength, stiffness and energy dissipation in the infill walls. The seismic performance of a building depends on the variation of material, structural and geometrical properties. The sensitivity of these properties affects the seismic response of the building. The main objective of the sensitivity analysis is to found out the most sensitive parameter that affects the response of the building. This paper presents a sensitivity analysis by considering 5% and 95% probability value of random variable in the infills characteristics, trying to obtain a reasonable range of results representing a wide number of possible situations that can be met in practice by using pushover analysis. The results show that the strength-related variation values of concrete and masonry, with the exception of tensile strength of the concrete, have shown a significant effect on the structural performance and that this effect increases with the progress of damage condition for the concrete. The seismic risk assessments of the selected frames are expressed in terms of reliability index.

Keywords: Fragility curve, sensitivity analysis, reliability index, RC frames.

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Authors: Dimitra Alexiou, Stefanos Katsavounis, Ria Kalfakakou

Abstract:

In an urban area the determination of transportation routes should be planned so as to minimize the provoked pollution taking into account the cost of such routes. In the sequel these routes are cited as pollution routes.

The transportation network is expressed by a weighted graph G=(V,E,D,P) where every vertex represents a location to be served and E contains unordered pairs (edges) of elements in V that indicate a simple road. The distances / cost and a weight that depict the provoked air pollution by a vehicle transition at every road are assigned to each road as well. These are the items of set D and P respectively.

Furthermore the investigated pollution routes must not exceed predefined corresponding values concerning the route cost and the route pollution level during the vehicle transition.

In this paper we present an algorithm that generates such routes in order that the decision maker selects the most appropriate one. 

Keywords: bi-criteria, pollution, shortest paths.

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Authors: F.B. Georgise, K. D. Thoben, M. Seifert

Abstract:

This paper presents a research agenda on the SCOR model adaptation. SCOR model is designated to measure supply chain performance and logistics impact across the boundaries of individual organizations. It is at its growing stage of its life cycle and is enjoying the leverage of becoming the industry standard. The SCOR model has been developed and used widely in developed countries context. This research focuses on the SCOR model adaptation for the manufacturing industry in developing countries. With a necessary understanding of the characteristics, difficulties and problems of the manufacturing industry in developing countries- supply chain; consequently, we will try to designs an adapted model with its building blocks: business process model, performance measures and best practices.

Keywords: developing countries, manufacturing industry, SCOR model adaptation

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Authors: Sheena Mathew, K. Poulose Jacob

Abstract:

This paper describes the results of an extensive study and comparison of popular hash functions SHA-1, SHA-256, RIPEMD-160 and RIPEMD-320 with JERIM-320, a 320-bit hash function. The compression functions of hash functions like SHA-1 and SHA-256 are designed using serial successive iteration whereas those like RIPEMD-160 and RIPEMD-320 are designed using two parallel lines of message processing. JERIM-320 uses four parallel lines of message processing resulting in higher level of security than other hash functions at comparable speed and memory requirement. The performance evaluation of these methods has been done by using practical implementation and also by using step computation methods. JERIM-320 proves to be secure and ensures the integrity of messages at a higher degree. The focus of this work is to establish JERIM-320 as an alternative of the present day hash functions for the fast growing internet applications.

Keywords: Cryptography, Hash function, JERIM-320, Messageintegrity

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Authors: Zukisa Nante, Wang Zenghui

Abstract:

Face recognition is the problem of identifying or recognizing individuals in an image. This paper investigates a possible method to bring a solution to this problem. The method proposes an amalgamation of Principal Component Analysis (PCA), K-Means clustering, and Convolutional Neural Network (CNN) for a face recognition system. It is trained and evaluated using the ORL dataset. This dataset consists of 400 different faces with 40 classes of 10 face images per class. Firstly, PCA enabled the usage of a smaller network. This reduces the training time of the CNN. Thus, we get rid of the redundancy and preserve the variance with a smaller number of coefficients. Secondly, the K-Means clustering model is trained using the compressed PCA obtained data which select the K-Means clustering centers with better characteristics. Lastly, the K-Means characteristics or features are an initial value of the CNN and act as input data. The accuracy and the performance of the proposed method were tested in comparison to other Face Recognition (FR) techniques namely PCA, Support Vector Machine (SVM), as well as K-Nearest Neighbour (kNN). During experimentation, the accuracy and the performance of our suggested method after 90 epochs achieved the highest performance: 99% accuracy F1-Score, 99% precision, and 99% recall in 463.934 seconds. It outperformed the PCA that obtained 97% and KNN with 84% during the conducted experiments. Therefore, this method proved to be efficient in identifying faces in the images.

Keywords: Face recognition, Principal Component Analysis, PCA, Convolutional Neural Network, CNN, Rectified Linear Unit, ReLU, feature extraction.

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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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Authors: Salina Budin, Nor Liawati Abu Othman, Shaira Ismail

Abstract:

This study attempts to determine kinesthetic, verbal and visual intelligences among mechanical engineering undergraduate students and explores any probable relation with students’ learning styles and academic performance. The questionnaire used in this study is based on Howard Gardner’s multiple intelligences theory comprising of five elements of learning style; environmental, sociological, emotional, physiological and psychological. Questionnaires are distributed amongst undergraduates in the Faculty of Mechanical Engineering. Additional questions on students’ perception of learning styles and their academic performance are included in the questionnaire. The results show that one third of the students are strongly dominant in the kinesthetic intelligent (33%), followed by a combination of kinesthetic and visual intelligences (29%) and 21% are strongly dominant in all three types of intelligences. There is a statistically significant correlation between kinesthetic, verbal and visual intelligences and students learning styles and academic performances. The ANOVA analysis supports that there is a significant relationship between academic performances and level of kinesthetic, verbal and visual intelligences. In addition, it has also proven a remarkable relationship between academic performances and kinesthetic, verbal and visual learning styles amongst the male and female students. Thus, it can be concluded that, academic achievements can be enhanced by understanding as well as capitalizing the students’ types of intelligences and learning styles.

Keywords: Kinesthetic intelligent, verbal intelligent, visual intelligent, learning style, academic performances.

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Authors: A.Marisa, Nor'Aini Yusof

Abstract:

Managers as the key employees have a very important role in maintaining the workforce performance which is critical to the construction companies- success in the future. If motivated employees start with motivated managers probably it would seem plausible if the de-motivated ones start with de-motivated managers. This study aims to analyze the importance of motivated managers to their successes and construction companies- successes. In this study, a quantitative method was used and the study area was in Medan, North Sumatera. Questionnaire survey was distributed directly to construction companies in Medan which are listed in the Construction Services Development Board. A total of 60 managers responded and the completed questionnaires were analyzed using the descriptive analysis. The results indicated that the respondents acknowledge the importance of motivation among themselves to the projects and construction companies- success, implying that it is vital to maintain the motivation and good performance of the workforce.

Keywords: construction companies, managers, motivation

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Authors: Sudhir Jagtap, Kodge B. G., Shinde G. N., Devshette P. M

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Numerical analysis naturally finds applications in all fields of engineering and the physical sciences, but in the 21st century, the life sciences and even the arts have adopted elements of scientific computations. The numerical data analysis became key process in research and development of all the fields [6]. In this paper we have made an attempt to analyze the specified numerical patterns with reference to the association rule mining techniques with minimum confidence and minimum support mining criteria. The extracted rules and analyzed results are graphically demonstrated. Association rules are a simple but very useful form of data mining that describe the probabilistic co-occurrence of certain events within a database [7]. They were originally designed to analyze market-basket data, in which the likelihood of items being purchased together within the same transactions are analyzed.

Keywords: Numerical data analysis, Data Mining, Association Rule Mining

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Authors: Abubakar Dikko

Abstract:

The research investigates the causes of unemployment in Namibia, Nigeria and South Africa and the role of Capital Accumulation in reducing the unemployment profile of these economies as proposed by the post-Keynesian economics. This is conducted through extensive review of literature on the NAIRU models and focused on the post-Keynesian view of unemployment within the NAIRU framework. The NAIRU (non-accelerating inflation rate of unemployment) model has become a dominant framework used in macroeconomic analysis of unemployment. The study views the post-Keynesian economics arguments that capital accumulation is a major determinant of unemployment. Unemployment remains the fundamental socio-economic challenge facing African economies. It has been a burden to citizens of those economies. Namibia, Nigeria, and South Africa are great African nations battling with high unemployment rates. The high unemployment rate in the country led the citizens to chase away foreigners in the country claiming that they have taken away their jobs. The study proposes there is a strong relationship between capital accumulation and unemployment in Namibia, Nigeria, and South Africa, and capital accumulation is responsible for high unemployment rates in these countries. For the economies to achieve steady state level of employment and satisfactory level of economic growth and development, there is need for capital accumulation to take place. The countries in the study have been selected after a critical research and investigations. They are selected based on the following criteria; African economies with high unemployment rates above 15% and have about 40% of their workforce unemployed. This level of unemployment is the critical level of unemployment in Africa as expressed by International Labour Organization (ILO). And finally, the African countries experience a slow growth in their Gross fixed capital formation. Adequate statistical measures have been employed using a time-series analysis in the study and the results revealed that capital accumulation is the main driver of unemployment performance in the chosen African countries. An increase in the accumulation of capital causes unemployment to reduce significantly. The results of the research work will be useful and relevant to federal governments and ministries, departments and agencies (MDAs) of Namibia, Nigeria and South Africa to resolve the issue of high and persistent unemployment rates in their economies which are great burden that slows growth and development of developing economies. Also, the result can be useful to World Bank, African Development Bank and International Labour Organization (ILO) in their further research and studies on how to tackle unemployment in developing and emerging economies.

Keywords: Capital accumulation, NAIRU, post-Keynesian economics, unemployment.

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Authors: Mejía M. Paula, Ramírez L. Leonardo, Puerta A. Gabriel

Abstract:

In telemedicine, the image repository service is important to increase the accuracy of diagnostic support of medical personnel. This study makes comparison between two routing algorithms regarding the quality of service (QoS), to be able to analyze the optimal performance at the time of loading and/or downloading of medical images. This study focused on comparing the performance of Tabu Search with other heuristic and metaheuristic algorithms that improve QoS in telemedicine services in Colombia. For this, Tabu Search and Simulated Annealing heuristic algorithms are chosen for their high usability in this type of applications; the QoS is measured taking into account the following metrics: Delay, Throughput, Jitter and Latency. In addition, routing tests were carried out on ten images in digital image and communication in medicine (DICOM) format of 40 MB. These tests were carried out for ten minutes with different traffic conditions, reaching a total of 25 tests, from a server of Universidad Militar Nueva Granada (UMNG) in Bogotá-Colombia to a remote user in Universidad de Santiago de Chile (USACH) - Chile. The results show that Tabu search presents a better QoS performance compared to Simulated Annealing, managing to optimize the routing of medical images, a basic requirement to offer diagnostic images services in telemedicine.

Keywords: Medical image, QoS, simulated annealing, Tabu search, telemedicine.

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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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Authors: M. Amrita, R. R. Srikant, A. V. Sita Rama Raju

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Water miscible cutting fluids are conventionally used to lubricate and cool the machining zone. But issues related to health hazards, maintenance and disposal costs have limited their usage, leading to application of Minimum Quantity Lubrication (MQL). To increase the effectiveness of MQL, nanocutting fluids are proposed. In the present work, water miscible nanographite cutting fluids of varying concentration are applied at cutting zone by two systems A and B. System A utilizes high pressure air and supplies cutting fluid at a flow rate of 1ml/min. System B uses low pressure air and supplies cutting fluid at a flow rate of 5ml/min. Their performance in machining is evaluated by measuring cutting temperatures, tool wear, cutting forces and surface roughness and compared with dry machining and flood machining. Application of nanocutting fluid using both systems showed better performance than dry machining. Cutting temperatures and cutting forces obtained by both techniques are more than flood machining. But tool wear and surface roughness showed improvement compared to flood machining. Economic analysis has been carried out in all the cases to decide the applicability of the techniques.

Keywords: Economic analysis, Machining, Minimum Quantity lubrication, nanofluid.

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Authors: Vilas P. Mahatme, K. K. Bhoyar

Abstract:

Nowadays, education cannot be imagined without digital technologies. It broadens the horizons of teaching learning processes. Several universities are offering online courses. For evaluation purpose, e-examination systems are being widely adopted in academic environments. Multiple-choice tests are extremely popular. Moving away from traditional examinations to e-examination, Moodle as Learning Management Systems (LMS) is being used. Moodle logs every click that students make for attempting and navigational purposes in e-examination. Data mining has been applied in various domains including retail sales, bioinformatics. In recent years, there has been increasing interest in the use of data mining in e-learning environment. It has been applied to discover, extract, and evaluate parameters related to student’s learning performance. The combination of data mining and e-learning is still in its babyhood. Log data generated by the students during online examination can be used to discover knowledge with the help of data mining techniques. In web based applications, number of right and wrong answers of the test result is not sufficient to assess and evaluate the student’s performance. So, assessment techniques must be intelligent enough. If student cannot answer the question asked by the instructor then some easier question can be asked. Otherwise, more difficult question can be post on similar topic. To do so, it is necessary to identify difficulty level of the questions. Proposed work concentrate on the same issue. Data mining techniques in specific clustering is used in this work. This method decide difficulty levels of the question and categories them as tough, easy or moderate and later this will be served to the desire students based on their performance. Proposed experiment categories the question set and also group the students based on their performance in examination. This will help the instructor to guide the students more specifically. In short mined knowledge helps to support, guide, facilitate and enhance learning as a whole.

Keywords: Data mining, e-examination, e-learning, moodle.

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Authors: Abd Latif Abdul Rahman, Adnan Jamaludin, Zamalia Mahmud

Abstract:

Unified Theory of Acceptance and Use of Technology (UTAUT) model has demonstrated the influencing factors for generic information systems use such as tablet personal computer (TPC) and mobile communication. However, in the context of digital library system, there has been very little effort to determine factors affecting the intention to use digital library based on the UTAUT model. This paper investigates factors that are expected to influence the intention of postgraduate students to use digital library based on modified UTAUT model. The modified model comprises of constructs represented by several latent variables, namely performance expectancy (PE), effort expectancy (EE), information quality (IQ) and service quality (SQ) and moderated by age, gender and experience in using digital library. Results show that performance expectancy, effort expectancy and information quality are positively related to the intention to use digital library, while service quality is negatively related to the intention to use digital library. Age and gender have shown no evidence of any significant interactions, while experience in using digital library significantly interacts with effort expectancy and intention to use digital library. This has provided the evidence of a moderating effect of experience in the intention to use digital library. It is expected that this research will shed new lights into research of acceptance and intention to use the library in a digital environment.

Keywords: Intention to use digital library, UTAUT model, performance expectancy, effort expectancy, information quality, service quality.

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