Search results for: Information Gain Ratio
4326 Bidirectional Discriminant Supervised Locality Preserving Projection for Face Recognition
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Dimensionality reduction and feature extraction are of crucial importance for achieving high efficiency in manipulating the high dimensional data. Two-dimensional discriminant locality preserving projection (2D-DLPP) and two-dimensional discriminant supervised LPP (2D-DSLPP) are two effective two-dimensional projection methods for dimensionality reduction and feature extraction of face image matrices. Since 2D-DLPP and 2D-DSLPP preserve the local structure information of the original data and exploit the discriminant information, they usually have good recognition performance. However, 2D-DLPP and 2D-DSLPP only employ single-sided projection, and thus the generated low dimensional data matrices have still many features. In this paper, by combining the discriminant supervised LPP with the bidirectional projection, we propose the bidirectional discriminant supervised LPP (BDSLPP). The left and right projection matrices for BDSLPP can be computed iteratively. Experimental results show that the proposed BDSLPP achieves higher recognition accuracy than 2D-DLPP, 2D-DSLPP, and bidirectional discriminant LPP (BDLPP).Keywords: Face recognition, dimension reduction, locality preserving projection, discriminant information, bidirectional projection.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6904325 Calculation and Comparison of a Turbofan Engine Performance Parameters with Various Definitions
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In this paper, some performance parameters of a selected turbofan engine (JT9D) are analyzed. The engine is a high bypass turbofan engine which powers a wide-body aircraft and it produces 206 kN thrust force (thrust/weight ratio is 5.4). The objective parameters for the engine include calculation of power, specific fuel consumption, specific thrust, engine propulsive, thermal and overall efficiencies according to the various definitions given in the literature. Furthermore, in the case study, wasted energy from the exhaust is calculated at the maximum power setting (i.e. take off phase) for the engine.
Keywords: Turbofan, power, efficiency, trust.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 39894324 Developing Vision-Based Digital Public Display as an Interactive Media
Authors: Adrian Samuel Limanto, Yunli Lee
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Interactive public displays give access as an innovative media to promote enhanced communication between people and information. However, digital public displays are subject to a few constraints, such as content presentation. Content presentation needs to be developed to be more interesting to attract people’s attention and motivate people to interact with the display. In this paper, we proposed idea to implement contents with interaction elements for vision-based digital public display. Vision-based techniques are applied as a sensor to detect passers-by and theme contents are suggested to attract their attention for encouraging them to interact with the announcement content. Virtual object, gesture detection and projection installation are applied for attracting attention from passers-by. Preliminary study showed positive feedback of interactive content designing towards the public display. This new trend would be a valuable innovation as delivery of announcement content and information communication through this media is proven to be more engaging.
Keywords: Digital announcement, digital public display, human-information interaction, interactive media.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17384323 Wetting Characterization of High Aspect Ratio Nanostructures by Gigahertz Acoustic Reflectometry
Authors: C. Virgilio, J. Carlier, P. Campistron, M. Toubal, P. Garnier, L. Broussous, V. Thomy, B. Nongaillard
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Wetting efficiency of microstructures or nanostructures patterned on Si wafers is a real challenge in integrated circuits manufacturing. In fact, bad or non-uniform wetting during wet processes limits chemical reactions and can lead to non-complete etching or cleaning inside the patterns and device defectivity. This issue is more and more important with the transistors size shrinkage and concerns mainly high aspect ratio structures. Deep Trench Isolation (DTI) structures enabling pixels’ isolation in imaging devices are subject to this phenomenon. While low-frequency acoustic reflectometry principle is a well-known method for Non Destructive Test applications, we have recently shown that it is also well suited for nanostructures wetting characterization in a higher frequency range. In this paper, we present a high-frequency acoustic reflectometry characterization of DTI wetting through a confrontation of both experimental and modeling results. The acoustic method proposed is based on the evaluation of the reflection of a longitudinal acoustic wave generated by a 100 µm diameter ZnO piezoelectric transducer sputtered on the silicon wafer backside using MEMS technologies. The transducers have been fabricated to work at 5 GHz corresponding to a wavelength of 1.7 µm in silicon. The DTI studied structures, manufactured on the wafer frontside, are crossing trenches of 200 nm wide and 4 µm deep (aspect ratio of 20) etched into a Si wafer frontside. In that case, the acoustic signal reflection occurs at the bottom and at the top of the DTI enabling its characterization by monitoring the electrical reflection coefficient of the transducer. A Finite Difference Time Domain (FDTD) model has been developed to predict the behavior of the emitted wave. The model shows that the separation of the reflected echoes (top and bottom of the DTI) from different acoustic modes is possible at 5 Ghz. A good correspondence between experimental and theoretical signals is observed. The model enables the identification of the different acoustic modes. The evaluation of DTI wetting is then performed by focusing on the first reflected echo obtained through the reflection at Si bottom interface, where wetting efficiency is crucial. The reflection coefficient is measured with different water / ethanol mixtures (tunable surface tension) deposited on the wafer frontside. Two cases are studied: with and without PFTS hydrophobic treatment. In the untreated surface case, acoustic reflection coefficient values with water show that liquid imbibition is partial. In the treated surface case, the acoustic reflection is total with water (no liquid in DTI). The impalement of the liquid occurs for a specific surface tension but it is still partial for pure ethanol. DTI bottom shape and local pattern collapse of the trenches can explain these incomplete wetting phenomena. This high-frequency acoustic method sensitivity coupled with a FDTD propagative model thus enables the local determination of the wetting state of a liquid on real structures. Partial wetting states for non-hydrophobic surfaces or low surface tension liquids are then detectable with this method.
Keywords: Wetting, acoustic reflectometry, gigahertz, semiconductor.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13014322 A Blue Print of a Unified Communications and Integrated Collaborations System in the Health Sector of Developing Countries: A Case of Uganda
Authors: Excellence Favor, Bakari M. M. Mwinyiwiwa, Damian D. Haule, Fakih H. Omar
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Access to information is the key to the empowerment of everybody despite where they are living. This research is to be carried out in respect of the people living in developing countries, considering their plight and complex geographical, demographic, social-economic conditions surrounding the areas they live, which hinder access to information and of professionals providing services such as medical workers, which has led to high death rates and development stagnation. Research on Unified Communications and Integrated Collaborations (UCIC) system in the health sector of developing countries comes in to create a possible solution of bridging the digital canyon among the communities. The aim is to deliver services in a seamless manner to assist health workers situated anywhere to be accessed easily and access information which will help in service delivery. The proposed UCIC provides the most immersive Telepresence experience for one-to-one or many-tomany meetings. Extending to locations anywhere in the world, the transformative platform delivers Ultra-low operating costs through the use of general purpose networks and using special lenses and track systems.
Keywords: Developing countries, Unified communications and integrated collaborations.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13434321 Drivers of Customer Satisfaction in an Industrial Company from Marketing Aspect
Authors: M. Arefi, A.M. Amini, K. Fallahi
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One of the basic concepts in marketing is the concept of meeting customers- needs. Since customer satisfaction is essential for lasting survival and development of a business, screening and observing customer satisfaction and recognizing its underlying factors must be one of the key activities of every business. The purpose of this study is to recognize the drivers that effect customer satisfaction in a business-to-business situation in order to improve marketing activities. We conducted a survey in which 93 business customers of a manufacturer of Diesel Generator in Iran participated and they talked about their ideas and satisfaction of supplier-s services related to its products. We developed the measures for drivers of satisfaction first by as investigative research (by means of feedback from executives and customers of sponsoring firm). Then based on these measures, we created a mail survey, and asked the respondents to explain their opinion about the sponsoring firm which was a supplier of diesel generator and similar products. Furthermore, the survey required the participants to mention their functional areas and their company features. In Conclusion we found that there are three drivers for customer satisfaction, which are reliability, information about product, and commercial features. Buyers/users from different functional areas attribute different degree of importance to the last two drivers. For instance, people from buying and management areas believe that commercial features are more important than information about products. But people in engineering, maintenance and production areas believe that having information about products is more important than commercial aspects. Marketing experts should consider the attribute of customers regarding information about the product and commercial features to improve market share.Keywords: B2B, Customer satisfaction, Commercial, Industry.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 26834320 The Effect of Impinging WC-12Co Particles Temperature on Thickness of HVOF Thermally Sprayed Coatings
Authors: M. Jalali Azizpour, H. Mohammadi Majd
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In this paper, the effect of WC-12Co particle temperature in HVOF thermal spraying process on the coating thickness has been studied. The statistical results show that the spray distance and oxygen-to-fuel ratio are effective factors on particle characterization and thickness of HVOF thermal spraying coatings. Spray Watch diagnostic system, scanning electron microscopy (SEM), X-ray diffraction and thickness measuring system were used for this purpose.
Keywords: HVOF, Temperature, Thickness, Velocity, WC- 12Co.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19644319 Direct Sequence Spread Spectrum Technique with Residue Number System
Authors: M. I. Youssef, A. E. Emam, M. Abd Elghany
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In this paper, a residue number arithmetic is used in direct sequence spread spectrum system, this system is evaluated and the bit error probability of this system is compared to that of non residue number system. The effect of channel bandwidth, PN sequences, multipath effect and modulation scheme are studied. A Matlab program is developed to measure the signal-to-noise ratio (SNR), and the bit error probability for the various schemes.Keywords: Spread Spectrum, Direct sequence, Bit errorprobability and Residue number system.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 36514318 Opportunities of an Industrial City in the Leisure Tourism
Authors: E. Happ, A. Albert Tóth
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The aim of the research is to investigate the forms of the demands of leisure tourism in a West-Hungarian industrial city, Győr. Today, Győr is still a traditional industrial city, its industry is mainly based on vehicle industry, but the role of tourism is increasing in the life of the city as well. Because of the industrial nature and the strong economy of the city, the ratio of business tourists is high. It can be stated that MICE tourism is dominating in Győr. Developments of the last decade can help the city with new tourism products to increase the leisure tourism. The new types of tourism – besides business tourism – can help the providers to increase the occupancy rates and the demand at the weekends. The research demonstrates the theoretical background of the topic, and it shows the present situation of the tourism in Győr with secondary data. The secondary research contains statistical data from the Hungarian Statistical Office and the city council, and it is based on the providers’ data. The next part of the paper shows the potential types of leisure tourism with the help of primary research. The primary research contains the results of an online questionnaire with a sample of 1000 potential customers. It is completed with 10 in-depth interviews with tourism experts, who explained their opinions about the opportunities of leisure tourism in Győr from the providers’ side. The online questionnaire was filled out in spring 2017 by customers, who have already stayed in Győr or plan to visit the city. At the same time in-depth interviews were made with hotel managers, head of touristic institutions and employees at the council. Based on the research it can be stated that the touristic supply of Győr allows the increase of the leisure tourism ratio in the city. Primarily, the cultural and health tourism show potential development, but the supply side of touristic services can be developed in order to increase the number of guest nights. The tourism marketing needs to be strengthened in the city, and a distinctive marketing activity - from other cities - is needed as well. To conclude, although Győr is an industrial city, it has a transforming industrial part, and tourism is also strongly present in its economy. Besides the leading role of business tourism, different types of leisure tourism have the opportunity to take place in the city.
Keywords: Business Tourism, Győr, industrial city, leisure tourism, touristic demand.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10354317 Knowledge Management in Cross- Organizational Networks as Illustrated by One of the Largest European ICT Associations A Case Study of the “METORA
Authors: Thomas Klauß
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In networks, mainly small and medium-sized businesses benefit from the knowledge, experiences and solutions offered by experts from industry and science or from the exchange with practitioners. Associations which focus, among other things, on networking, information and knowledge transfer and which are interested in supporting such cooperations are especially well suited to provide such networks and the appropriate web platforms. Using METORA as an example – a project developed and run by the Federal Association for Information Economy, Telecommunications and New Media e.V. (BITKOM) for the Federal Ministry of Economics and Technology (BMWi) – This paper will discuss how associations and other network organizations can achieve this task and what conditions they have to consider.
Keywords: Associations, collaboration, communities, crossdepartmental organizations, semantic web, web 2.0.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13044316 Energy Efficient and Reliable Geographic Routing in Wireless Sensor Networks
Authors: Eunil Park, Kwangsu Cho
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The wireless link can be unreliable in realistic wireless sensor networks (WSNs). Energy efficient and reliable data forwarding is important because each node has limited resources. Therefore, we must suggest an optimal solution that considers using the information of the node-s characteristics. Previous routing protocols were unsuited to realistic asymmetric WSNs. In this paper, we propose a Protocol that considers Both sides of Link-quality and Energy (PBLE), an optimal routing protocol that balances modified link-quality, distance and energy. Additionally, we propose a node scheduling method. PBLE achieves a longer lifetime than previous routing protocols and is more energy-efficient. PBLE uses energy, local information and both sides of PRR in a 1-hop distance. We explain how to send data packets to the destination node using the node's information. Simulation shows PBLE improves delivery rate and network lifetime compared to previous schemes. Moreover, we show the improvement in various WSN environments.Keywords: energy-efficient, lifetime, PBLE, unreliable
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16484315 Denosing ECG using Translation Invariant Multiwavelet
Authors: Jeong Yup Han, Su Kyung Lee, Hong Bae Park
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In this paper, we propose a method to reduce the various kinds of noise while gathering and recording the electrocardiogram (ECG) signal. Because of the defects of former method in the noise elimination of ECG signal, we use translation invariant (TI) multiwavelet denoising method to the noise elimination. The advantage of the proposed method is that it may not only remain the geometrical characteristics of the original ECG signal and keep the amplitudes of various ECG waveforms efficiently, but also suppress impulsive noise to some extent. The simulation results indicate that the proposed method are better than former removing noise method in aspects of remaining geometrical characteristics of ECG signal and the signal-to-noise ratio (SNR).Keywords: ECG, TI multiwavelet, denoise.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17684314 A Study and Implementation of On-line Learning Diagnosis and Inquiry System
Authors: YuLung Wu
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In Knowledge Structure Graph, each course unit represents a phase of learning activities. Both learning portfolios and Knowledge Structure Graphs contain learning information of students and let teachers know which content are difficulties and fails. The study purposes "Dual Mode On-line Learning Diagnosis System" that integrates two search methods: learning portfolio and knowledge structure. Teachers can operate the proposed system and obtain the information of specific students without any computer science background. The teachers can find out failed students in advance and provide remedial learning resources.Keywords: Knowledge Structure Graph, On-line LearningDiagnosis
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14654313 Memory and Higher Cognition
Authors: A. Páchová
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Working memory (WM) can be defined as the system which actively holds information in the mind to do tasks in spite of the distraction. Contrary, short-term memory (STM) is a system that represents the capacity for the active storing of information without distraction. There has been accumulating evidence that these types of memory are related to higher cognition (HC). The aim of this study was to verify the relationship between HC and memory (visual STM and WM, auditory STM and WM). 59 primary school children were tested by intelligence test, mathematical tasks (HC) and memory subtests. We have shown that visual but not auditory memory is a significant predictor of higher cognition. The relevance of these results are discussed.Keywords: higher cognition, long-term memory, short-term memory, working memory
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15514312 Enhancing Retrieval Effectiveness of Malay Documents by Exploiting Implicit Semantic Relationship between Words
Authors: Mohd Pouzi Hamzah, Tengku Mohd Tengku Sembok
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Phrases has a long history in information retrieval, particularly in commercial systems. Implicit semantic relationship between words in a form of BaseNP have shown significant improvement in term of precision in many IR studies. Our research focuses on linguistic phrases which is language dependent. Our results show that using BaseNP can improve performance although above 62% of words formation in Malay Language based on derivational affixes and suffixes.
Keywords: Information Retrieval, Malay Language, Semantic Relationship, Retrieval Effectiveness, Conceptual Indexing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14294311 Evaluating Service Quality of Online Auction by Fuzzy MCDM
Authors: Wei-Hsuan Lee, Chien-Hua Wang, Chin-Tzong Pang
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This paper applies fuzzy set theory to evaluate the service quality of online auction. Service quality is a composition of various criteria. Among them many intangible attributes are difficult to measure. This characteristic introduces the obstacles for respondent in replying to the survey. So as to overcome this problem, we invite fuzzy set theory into the measurement of performance. By using AHP in obtaining criteria and TOPSIS in ranking, we found the most concerned dimension of service quality is Transaction Safety Mechanism and the least is Charge Item. Regarding to the most concerned attributes are information security, accuracy and information.Keywords: AHP, Fuzzy set theory, TOPSIS, Online auction, Servicequality
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17944310 Virtualizing Attendance and Reducing Impacts on the Environment with a Mobile Application
Authors: Paulo R. M. de Andrade, Adriano B. Albuquerque, Otávio F. Frota, Robson V. Silveira, Fátima A. da Silva
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Information technology has been gaining more and more space whether in industry, commerce or even for personal use, but the misuse of it brings harm to the environment and human health as a result. Contribute to the sustainability of the planet is to compensate the environment, all or part of what withdraws it. The green computing also came to propose practical for use in IT in an environmentally correct way in aid of strategic management and communication. This work focuses on showing how a mobile application can help businesses reduce costs and reduced environmental impacts caused by its processes, through a case study of a public company in Brazil.Keywords: E-government, green computing, information technology, mobile computing, sustainable development.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16504309 Corporate Governance Practices and Analysts Forecast Accuracy Evidence for Romania
Authors: M. Ionascu, L. Olimid
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In the last few years, several steps were taken in order to improve the quality of corporate governance for Romanian listed companies. Higher standards of corporate governance is documented in the literature to lead to a better information environment, and, consequently, to increase analysts forecast accuracy. Accordingly, the purpose of this paper is to investigate the extent to which corporate governance policies affect analysts forecasts for companies listed on Bucharest Stock Exchange. The results showed that there is indeed a negative correlation between a corporate governance index – used as a proxy for the quality of corporate governance practices - and analysts forecast errors.Keywords: corporate governance, aanalysts' forecasts, information environment
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14604308 A Multiple Beam LTE Base Station Antenna with Simultaneous Vertical and Horizontal Sectorization
Authors: Mohamed Sanad, Noha Hassan
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A low wind-load light-weight broad-band multi-beam base station antenna has been developed. It can generate any required number of beams with the required beamwidths. It can have horizontal and vertical sectorization at the same time. Vertical sectorization doubles the overall number of beams. It will be very valuable in LTE-A and 5G. It can be used to serve vertically split inner and outer cells, which improves system performance. The intersection between the beams of the proposed multi-beam antenna can be controlled by optimizing the design parameters of the antenna. The gain at the points of intersection between the beams, the null filling and the overlap between the beams can all be modified. The proposed multi-beam base station antenna can cover an unlimited number of wireless applications, regardless of their frequency bands. It can simultaneously cover all, current and future, wireless technology generations such as 2G, 3G, 4G (LTE), --- etc. For example, in LTE, it covers the bands 450-470 MHz, 690-960 MHz, 1.4-2.7 GHz and 3.3-3.8 GHz. It has at least 2 ports for each band in each beam for ±45° polarizations. It can include up to 72 ports or even more, which could facilitate any further needed capacity expansions.
Keywords: Base station antenna, multi-beam antenna, smart antenna, vertical sectorization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20274307 Computational Fluid Dynamics Simulation and Comparison of Flow through Mechanical Heart Valve Using Newtonian and Non-Newtonian Fluid
Authors: D. Šedivý, S. Fialová
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The main purpose of this study is to show differences between the numerical solution of the flow through the artificial heart valve using Newtonian or non-Newtonian fluid. The simulation was carried out by a commercial computational fluid dynamics (CFD) package based on finite-volume method. An aortic bileaflet heart valve (Sorin Bicarbon) was used as a pattern for model of real heart valve replacement. Computed tomography (CT) was used to gain the accurate parameters of the valve. Data from CT were transferred in the commercial 3D designer, where the model for CFD was made. Carreau rheology model was applied as non-Newtonian fluid. Physiological data of cardiac cycle were used as boundary conditions. Outputs were taken the leaflets excursion from opening to closure and the fluid dynamics through the valve. This study also includes experimental measurement of pressure fields in ambience of valve for verification numerical outputs. Results put in evidence a favorable comparison between the computational solutions of flow through the mechanical heart valve using Newtonian and non-Newtonian fluid.Keywords: Computational modeling, dynamic mesh, mechanical heart valve, non-Newtonian fluid, SDOF.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16224306 Semantic Spatial Objects Data Structure for Spatial Access Method
Authors: Kalum Priyanath Udagepola, Zuo Decheng, Wu Zhibo, Yang Xiaozong
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Modern spatial database management systems require a unique Spatial Access Method (SAM) in order solve complex spatial quires efficiently. In this case the spatial data structure takes a prominent place in the SAM. Inadequate data structure leads forming poor algorithmic choices and forging deficient understandings of algorithm behavior on the spatial database. A key step in developing a better semantic spatial object data structure is to quantify the performance effects of semantic and outlier detections that are not reflected in the previous tree structures (R-Tree and its variants). This paper explores a novel SSRO-Tree on SAM to the Topo-Semantic approach. The paper shows how to identify and handle the semantic spatial objects with outlier objects during page overflow/underflow, using gain/loss metrics. We introduce a new SSRO-Tree algorithm which facilitates the achievement of better performance in practice over algorithms that are superior in the R*-Tree and RO-Tree by considering selection queries.
Keywords: Outlier, semantic spatial object, spatial objects, SSRO-Tree, topo-semantic.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16954305 The Effect of Guanidine Hydrochloride on Phase Diagram of PEG- Phosphate Aqueous Two-Phase System
Authors: Farshad Rahimpour, Mohsen Pirdashti
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This report focus on phase behavior of polyethylene glycol (PEG)4000/ phosphate/ guanidine hydrochloride/ water system at different guanidine hydrochloride concentrations and pH. The binodal of the systems was displaced toward higher concentrations of the components with increasing guanidine hydrochloride concentrations. The partition coefficient of guanidine hydrochloride was near unity and increased with decreasing pH and increasing PEG/salt (%w/w) ratio.Keywords: Aqueous two-phase system, guanidinehydrochloride, partition coefficient, phase diagram.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18434304 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics
Authors: Ichiro Mukai
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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.
Keywords: Accruals, earnings quality, IFRS, information comparability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7674303 Performance Study of Neodymium Extraction by Carbon Nanotubes Assisted Emulsion Liquid Membrane Using Response Surface Methodology
Authors: Payman Davoodi-Nasab, Ahmad Rahbar-Kelishami, Jaber Safdari, Hossein Abolghasemi
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The high purity rare earth elements (REEs) have been vastly used in the field of chemical engineering, metallurgy, nuclear energy, optical, magnetic, luminescence and laser materials, superconductors, ceramics, alloys, catalysts, and etc. Neodymium is one of the most abundant rare earths. By development of a neodymium–iron–boron (Nd–Fe–B) permanent magnet, the importance of neodymium has dramatically increased. Solvent extraction processes have many operational limitations such as large inventory of extractants, loss of solvent due to the organic solubility in aqueous solutions, volatilization of diluents, etc. One of the promising methods of liquid membrane processes is emulsion liquid membrane (ELM) which offers an alternative method to the solvent extraction processes. In this work, a study on Nd extraction through multi-walled carbon nanotubes (MWCNTs) assisted ELM using response surface methodology (RSM) has been performed. The ELM composed of diisooctylphosphinic acid (CYANEX 272) as carrier, MWCNTs as nanoparticles, Span-85 (sorbitan triooleate) as surfactant, kerosene as organic diluent and nitric acid as internal phase. The effects of important operating variables namely, surfactant concentration, MWCNTs concentration, and treatment ratio were investigated. Results were optimized using a central composite design (CCD) and a regression model for extraction percentage was developed. The 3D response surfaces of Nd(III) extraction efficiency were achieved and significance of three important variables and their interactions on the Nd extraction efficiency were found out. Results indicated that introducing the MWCNTs to the ELM process led to increasing the Nd extraction due to higher stability of membrane and mass transfer enhancement. MWCNTs concentration of 407 ppm, Span-85 concentration of 2.1 (%v/v) and treatment ratio of 10 were achieved as the optimum conditions. At the optimum condition, the extraction of Nd(III) reached the maximum of 99.03%.Keywords: Emulsion liquid membrane, extraction of neodymium, multi-walled carbon nanotubes, response surface method.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12584302 Regional Medical Imaging System
Authors: Michal Javornik, Otto Dostal, Karel Slavicek
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The purpose of this article is to introduce an advanced system for the support of processing of medical image information, and the terminology related to this system, which can be an important element to a faster transition to a fully digitalized hospital. The core of the system is a set of DICOM compliant applications running over a dedicated computer network. The whole integrated system creates a collaborative platform supporting daily routines in the radiology community, developing communication channels, supporting the exchange of information and special consultations among various medical institutions as well as supporting medical training for practicing radiologists and medical students. It gives the users outside of hospitals the tools to work in almost the same conditions as in the radiology departments.Keywords: DICOM, Integration, Medical Education, MedicalImaging
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19764301 Study on Optimal Control Strategy of PM2.5 in Wuhan, China
Authors: Qiuling Xie, Shanliang Zhu, Zongdi Sun
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In this paper, we analyzed the correlation relationship among PM2.5 from other five Air Quality Indices (AQIs) based on the grey relational degree, and built a multivariate nonlinear regression equation model of PM2.5 and the five monitoring indexes. For the optimal control problem of PM2.5, we took the partial large Cauchy distribution of membership equation as satisfaction function. We established a nonlinear programming model with the goal of maximum performance to price ratio. And the optimal control scheme is given.
Keywords: Grey relational degree, multiple linear regression, membership function, nonlinear programming.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14084300 Increased Capacity of Information Hiding in LSB-s Method for Text and Image
Authors: H.B.Kekre, Archana Athawale, Pallavi N.Halarnkar
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Steganography, derived from Greek, literally means “covered writing". It includes a vast array of secret communications methods that conceal the message-s very existence. These methods include invisible inks, microdots, character arrangement, digital signatures, covert channels, and spread spectrum communications. This paper proposes a new improved version of Least Significant Bit (LSB) method. The approach proposed is simple for implementation when compared to Pixel value Differencing (PVD) method and yet achieves a High embedding capacity and imperceptibility. The proposed method can also be applied to 24 bit color images and achieve embedding capacity much higher than PVD.Keywords: Information Hiding, LSB Matching, PVD Steganography.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31664299 Peak-to-Average Power Ratio Reduction in OFDM Systems using Huffman Coding
Authors: Ashraf A. Eltholth, Adel R. Mikhail, A. Elshirbini, Moawad I. Moawad, A. I. Abdelfattah
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In this paper we proposed the use of Huffman coding to reduce the PAR of an OFDM system as a distortionless scrambling technique, and we utilize the amount saved in the total bit rate by the Huffman coding to send the encoding table for accurate decoding at the receiver without reducing the effective throughput. We found that the use of Huffman coding reduces the PAR by about 6 dB. Also we have investigated the effect of PAR reduction due to Huffman coding through testing the spectral spreading and the inband distortion due to HPA with different IBO values. We found a complete match of our expectation from the proposed solution with the obtained simulation results.Keywords: HPA, Huffman coding, OFDM, PAR
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25994298 Slip Suppression of Electric Vehicles using Model Predictive PID Controller
Authors: Tohru Kawabe
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In this paper, a new model predictive PID controller design method for the slip suppression control of EVs (electric vehicles) is proposed. The proposed method aims to improve the maneuverability and the stability of EVs by controlling the wheel slip ratio. The optimal control gains of PID framework are derived by the model predictive control (MPC) algorithm. There also include numerical simulation results to demonstrate the effectiveness of the method.Keywords: Model Predictive Control, PID controller, Electric Vehicle, Slip suppression
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25804297 Transient Energy and its Impact on Transmission Line Faults
Authors: Mamta Patel, R. N. Patel
Abstract:
Transmission and distribution lines are vital links between the generating unit and consumers. They are exposed to atmosphere, hence chances of occurrence of fault in transmission line is very high which has to be immediately taken care of in order to minimize damage caused by it. In this paper Discrete wavelet transform of voltage signals at the two ends of transmission lines have been analyzed. The transient energy of the detail information of level five is calculated for different fault conditions. It is observed that the variation of transient energy of healthy and faulted line can give important information which can be very useful in classifying and locating the fault.
Keywords: Wavelet, Discrete wavelet transform, Multiresolution analysis, Transient energy
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