Search results for: Bidding process
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5425

Search results for: Bidding process

3415 An Experience Report on Course Teaching in Information Systems

Authors: Carlos Oliveira

Abstract:

This paper is a criticism of the traditional model of teaching and presents alternative teaching methods, different from the traditional lecture. These methods are accompanied by reports of experience of their application in a class. It was concluded that in the lecture, the student has a low learning rate and that other methods should be used to make the most engaging learning environment for the student, contributing (or facilitating) his learning process. However, the teacher should not use a single method, but rather a range of different methods to ensure the learning experience does not become repetitive and fatiguing for the student.

Keywords: Educational practices, experience report, IT in education, teaching methods.

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3414 A Selective Markovianity Approach for Image Segmentation

Authors: A. Melouah, H. Merouani

Abstract:

A new Markovianity approach is introduced in this paper. This approach reduces the response time of classic Markov Random Fields approach. First, one region is determinated by a clustering technique. Then, this region is excluded from the study. The remaining pixel form the study zone and they are selected for a Markovianity segmentation task. With Selective Markovianity approach, segmentation process is faster than classic one.

Keywords: Markovianity, response time, segmentation, study zone.

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3413 The Link between Ergonomics and Occupational Diseases

Authors: Kateřina Sekulová, Michal Šimon

Abstract:

Ergonomics is a useful tool for creating a healthy and safe workplace. The long-term action of harmful conditions on the health of workers is the emergence of occupational disease, and the firm-s increased compensation costs associated with these diseases, but is also the loss of time needed for educating and including new workers in the work process. The article deals with the link of ergonomics to occupational diseases, factors which influence these diseases. In the conclusion, a model is described to help reduce the risk of selected occupational diseases using ergonomic principles and knowledge.

Keywords: ergonomics, occupational diseases, optimization, workplace health

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3412 Knowledge Sharing Behavior and Cognitive Dissonance: The Influence of Assertive Conflict Management Strategy and Team Psychological Safety

Authors: Matthew P. Mancini, Vincent Ribiere

Abstract:

Today’s workers face more numerous and complex challenges and are required to be increasingly interdependent and faster learners. Knowledge sharing activities between people have been understood as a significant element affecting organizational innovation performance. While they do have the potential to spark cognitive conflict, disagreement is important from an organizational perspective because it can stimulate the development of new ideas and perhaps pave the way for creativity, innovation, and competitive advantage. How teams cope with the cognitive conflict dimension of knowledge sharing and the associated interpersonal risk is what captures our attention. Specifically, assertive conflict management strategies have a positive influence on knowledge sharing behaviors, and team psychological safety has a positive influence on knowledge sharing intention. This paper focuses on explaining the impact that these factors have on the shaping of an individual’s decision to engage or not in knowledge sharing activities. To accomplish this, we performed an empirical analysis on the results of our questionnaire about knowledge-sharing related conflict management and team psychological safety in pharmaceutical enterprises located in North America, Europe, and Asia. First, univariate analysis is used to characterize behavior regarding conflict management strategy into two groups. Group 1 presents assertive conflict management strategies and group 2 shows unassertive ones. Then, by using SEM methodology, we evaluated the relationships between them and the team psychological safety construct with the knowledge sharing process. The results of the SEM analysis show that assertive conflict management strategies affect the knowledge sharing process the most with a small, but significant effect from team psychological safety. The findings suggest that assertive conflict management strategies are just as important as knowledge sharing intentions for encouraging knowledge sharing behavior. This paper provides clear insights into how employees manage the sharing of their knowledge in the face of conflict and interpersonal risk and the relative importance of these factors in sustaining productive knowledge sharing activities.

Keywords: Cognitive dissonance, conflict management, knowledge sharing, organizational behavior, psychological safety.

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3411 Temperature Effect on the Organic Solar Cells Parameters

Authors: F.Belhocine-Nemmar; MS.Belkaid D. Hatem, O Boughias

Abstract:

In this work, the influence of temperature on the different parameters of solar cells based on organic semiconductors are studied. The short circuit current Isc increases so monotonous with temperature and then saturates to a maximum value before decreasing at high temperatures. The open circuit voltage Vco decreases linearly with temperature. The fill factor FF and efficiency, which are directly related with Isc and Vco follow the variations of the letters. The phenomena are explained by the behaviour of the mobility which is a temperature activated process.

Keywords: cells parameters, organic materials, solar cells, temperature effect

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3410 Bootstrap and MLS Methods-based Individual Bioequivalence Assessment

Authors: Kongsheng Zhang, Li Ge

Abstract:

It is a one-sided hypothesis testing process for assessing bioequivalence. Bootstrap and modified large-sample(MLS) methods are considered to study individual bioequivalence(IBE), type I error and power of hypothesis tests are simulated and compared with FDA(2001). The results show that modified large-sample method is equivalent to the method of FDA(2001) .

Keywords: Individual bioequivalence, bootstrap, Bayesian bootstrap, modified large-sample.

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3409 Sustainable Balanced Scorecard for Kaizen Evaluation: Comparative Study between Egypt and Japan

Authors: Ola I. S. El Dardery, Ismail Gomaa, Adel R. M. Rayan, Ghada El Khayat, Sara H. Sabry

Abstract:

Continuous improvement activities are becoming a key organizational success factor; those improvement activities include but are not limited to kaizen, six sigma, lean production, and continuous improvement projects. Kaizen is a Japanese philosophy of continuous improvement by making small incremental changes to improve an organization’s performance, reduce costs, reduce delay time, reduce waste in production, etc. This research aims at proposing a measuring system for kaizen activities from a sustainable balanced scorecard perspective. A survey was developed and disseminated among kaizen experts in both Egypt and Japan with the purpose of allocating key performance indicators for both kaizen process (critical success factors) and result (kaizen benefits) into the five sustainable balanced scorecard perspectives. This research contributes to the extant literature by presenting a kaizen measurement of both kaizen process and results that will illuminate the benefits of using kaizen. Also, the presented measurement can help in the sustainability of kaizen implementation across various sectors and industries. Thus, grasping the full benefits of kaizen implementation will contribute to the spread of kaizen understanding and practice. Also, this research provides insights on the social and cultural differences that would influence the kaizen success. Determining the combination of the proper kaizen measures could be used by any industry, whether service or manufacturing for better kaizen activities measurement. The comparison between Japanese implementation of kaizen, as the pioneers of continuous improvement, and Egyptian implementation will help recommending better practices of kaizen in Egypt and contributing to the 2030 sustainable development goals. The study results reveal that there is no significant difference in allocating kaizen benefits between Egypt and Japan. However, with regard to the critical success factors some differences appeared reflecting the social differences and understanding between both countries, a single integrated measurement was reached between the Egyptian and Japanese allocation highlighting the Japanese experts’ opinion as the ultimate criterion for selection.

Keywords: continuous improvements, kaizen, performance, sustainable balanced scorecard

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3408 Review of Models of Consumer Behaviour and Influence of Emotions in the Decision Making

Authors: Mikel Alonso López

Abstract:

In order to begin the process of studying the task of making consumer decisions, the main decision models must be analyzed. The objective of this task is to see if there is a presence of emotions in those models, and analyze how authors that have created them consider their impact in consumer choices. In this paper, the most important models of consumer behavior are analysed. This review is useful to consider an unproblematic background knowledge in the literature. The order that has been established for this study is chronological.

Keywords: Consumer behaviour, emotions, decision making, consumer psychology.

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3407 Residual Stress in Ground WC-Co Coatings

Authors: M. Jalali Azizpour, H. Mohammadi Majd

Abstract:

High velocity oxygen fuel (HVOF) spray technique is one of the leading technologies that have been proposed as an alternative to the replacement of electrolytic hard chromium plating in a number of engineering applications. In this study, WC-Co powder was coated on AISI1045 steel using high velocity oxy fuel (HVOF) method. The sin2ψ method was used to evaluate the through thickness residual stress by means of XRD after mechanical layer removal process (only grinding). The average of through thickness residual stress using X-Ray diffraction was -400 MPa.

Keywords: Grinding, HVOF, Thermal spray, WC-Co.

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3406 Hierarchical Clustering Algorithms in Data Mining

Authors: Z. Abdullah, A. R. Hamdan

Abstract:

Clustering is a process of grouping objects and data into groups of clusters to ensure that data objects from the same cluster are identical to each other. Clustering algorithms in one of the area in data mining and it can be classified into partition, hierarchical, density based and grid based. Therefore, in this paper we do survey and review four major hierarchical clustering algorithms called CURE, ROCK, CHAMELEON and BIRCH. The obtained state of the art of these algorithms will help in eliminating the current problems as well as deriving more robust and scalable algorithms for clustering.

Keywords: Clustering, method, algorithm, hierarchical, survey.

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3405 Production and Purification of Monosaccharides by Hydrolysis of Sugar Cane Bagasse in an Ionic Liquid Medium

Authors: T. R. Bandara, H. Jaelani, G. J. Griffin

Abstract:

The conversion of lignocellulosic waste materials, such as sugar cane bagasse, to biofuels such as ethanol has attracted significant interest as a potential element for transforming transport fuel supplies to totally renewable sources. However, the refractory nature of the cellulosic structure of lignocellulosic materials has impeded progress on developing an economic process, whereby the cellulose component may be effectively broken down to glucose monosaccharides and then purified to allow downstream fermentation. Ionic liquid (IL) treatment of lignocellulosic biomass has been shown to disrupt the crystalline structure of cellulose thus potentially enabling the cellulose to be more readily hydrolysed to monosaccharides. Furthermore, conventional hydrolysis of lignocellulosic materials yields byproducts that are inhibitors for efficient fermentation of the monosaccharides. However, selective extraction of monosaccharides from an aqueous/IL phase into an organic phase utilizing a combination of boronic acids and quaternary amines has shown promise as a purification process. Hydrolysis of sugar cane bagasse immersed in an aqueous solution with IL (1-ethyl-3-methylimidazolium acetate) was conducted at different pH and temperature below 100 ºC. It was found that the use of a high concentration of hydrochloric acid to acidify the solution inhibited the hydrolysis of bagasse. At high pH (i.e. basic conditions), using sodium hydroxide, catalyst yields were reduced for total reducing sugars (TRS) due to the rapid degradation of the sugars formed. For purification trials, a supported liquid membrane (SLM) apparatus was constructed, whereby a synthetic solution containing xylose and glucose in an aqueous IL phase was transported across a membrane impregnated with phenyl boronic acid/Aliquat 336 to an aqueous phase. The transport rate of xylose was generally higher than that of glucose indicating that a SLM scheme may not only be useful for purifying sugars from undesirable toxic compounds, but also for fractionating sugars to improve fermentation efficiency.

Keywords: Biomass, bagasse, hydrolysis, monosaccharide, supported liquid membrane, purification.

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3404 Effect of the Workpiece Position on the Manufacturing Tolerances

Authors: M. Rahou, F. Sebaa, A. Cheikh

Abstract:

Manufacturing tolerancing is intended to determine the intermediate geometrical and dimensional states of the part during its manufacturing process. These manufacturing dimensions also serve to satisfy not only the functional requirements given in the definition drawing, but also the manufacturing constraints, for example geometrical defects of the machine, vibration and the wear of the cutting tool. The choice of positioning has an important influence on the cost and quality of manufacture. To avoid this problem, a two-step approach has been developed. The first step is dedicated to the determination of the optimum position. As for the second step, a study was carried out for the tightening effect on the tolerance interval.

Keywords: Dispersion, tolerance, manufacturing, position.

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3403 Port Positions on the Mixing Efficiency of a Rotor-Type Mixer – A Numerical Study

Authors: Y. C. Liou, J. M. Miao, T. L. Liu, M. H. Ho

Abstract:

The purpose of this study was to explore the complex flow structure a novel active-type micromixer that based on concept of Wankle-type rotor. The characteristics of this micromixer are two folds; a rapid mixing of reagents in a limited space due to the generation of multiple vortices and a graduate increment in dynamic pressure as the mixed reagents is delivered to the output ports. Present micro-mixer is consisted of a rotor with shape of triangle column, a blending chamber and several inlet and outlet ports. The geometry of blending chamber is designed to make the rotor can be freely internal rotated with a constant eccentricity ratio. When the shape of the blending chamber and the rotor are fixed, the effects of rotating speed of rotor and the relative locations of ports on the mixing efficiency are numerical studied. The governing equations are unsteady, two-dimensional incompressible Navier-Stokes equation and the working fluid is the water. The species concentration equation is also solved to reveal the mass transfer process of reagents in various regions then to evaluate the mixing efficiency. The dynamic mesh technique was implemented to model the dynamic volume shrinkage and expansion of three individual sub-regions of blending chamber when the rotor conducted a complete rotating cycle. Six types of ports configuration on the mixing efficiency are considered in a range of Reynolds number from 10 to 300. The rapid mixing process was accomplished with the multiple vortex structures within a tiny space due to the equilibrium of shear force, viscous force and inertial force. Results showed that the highest mixing efficiency could be attained in the following conditions: two inlet and two outlet ports configuration, that is an included angle of 60 degrees between two inlets and an included angle of 120 degrees between inlet and outlet ports when Re=10.

Keywords: active micro-mixer, CFD, mixing efficiency, ports configuration, Reynolds number, Wankle-type rotor

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3402 A New Dimension of Business Intelligence: Location-based Intelligence

Authors: Zeljko Panian

Abstract:

Through the course of this paper we define Locationbased Intelligence (LBI) which is outgrowing from process of amalgamation of geolocation and Business Intelligence. Amalgamating geolocation with traditional Business Intelligence (BI) results in a new dimension of BI named Location-based Intelligence. LBI is defined as leveraging unified location information for business intelligence. Collectively, enterprises can transform location data into business intelligence applications that will benefit all aspects of the enterprise. Expectations from this new dimension of business intelligence are great and its future is obviously bright.

Keywords: Business intelligence, geolocation, location-based intelligence, innovation, location-intelligent business

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3401 Trainer Aircraft Selection Using Preference Analysis for Reference Ideal Solution (PARIS)

Authors: C. Ardil

Abstract:

This article presents a multiple criteria evaluation for a trainer aircraft selection problem using "preference analysis for reference ideal solution (PARIS)” approach. The available relevant literature points to the use of multiple criteria decision making analysis (MCDMA) methods for the problem of trainer aircraft selection, which often involves conflicting multiple criteria. Therefore, this MCDMA study aims to propose a robust systematic integrated framework focusing on the trainer aircraft selection problem. For this purpose, an integrated preference analysis approach based the mean weight and entropy weight procedures with PARIS, and TOPSIS was used for a MCDMA compensating solution. In this study, six trainer aircraft alternatives were evaluated according to six technical decision criteria, and data were collected from the current relevant literature. As a result, the King Air C90GTi alternative was identified as the most suitable trainer aircraft alternative. In order to verify the stability and accuracy of the results obtained, comparisons were made with existing MCDMA methods during the sensitivity and validity analysis process.The results of the application were further validated by applying the comparative analysis-based PARIS, and TOPSIS method. The proposed integrated MCDMA systematic structure is also expected to address the issues encountered in the aircraft selection process. Finally, the analysis results obtained show that the proposed MCDMA method is an effective and accurate tool that can help analysts make better decisions.

Keywords: aircraft, trainer aircraft selection, multiple criteria decision making, multiple criteria decision making analysis, mean weight, entropy weight, MCDMA, PARIS, TOPSIS

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3400 e/b-Learning Activities and High School Pedagogy

Authors: Rui Antunes

Abstract:

This article presents the implementation of several different e/b-Learning collaborative activities, used to improve the students learning process in an high school Polytechnic Institution. A new learning model arises, based on a combination between face-toface and distance leaning. Learning is now becoming centered with the development of collaborative activities, and its actors (teachers and students) have to be re-socialized to a new e/b-Learning paradigm. Measuring approaches are proposed for this model and results are presented, showing prospective correlation between students learning success and the use of online collaborative activities.

Keywords: e/b-Learning, Collaborative Learning, TeachingCommunities, Web-based Courseware

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3399 Analysis and Comparison of Image Encryption Algorithms

Authors: İsmet Öztürk, İbrahim Soğukpınar

Abstract:

With the fast progression of data exchange in electronic way, information security is becoming more important in data storage and transmission. Because of widely using images in industrial process, it is important to protect the confidential image data from unauthorized access. In this paper, we analyzed current image encryption algorithms and compression is added for two of them (Mirror-like image encryption and Visual Cryptography). Implementations of these two algorithms have been realized for experimental purposes. The results of analysis are given in this paper.

Keywords: image encryption, image cryptosystem, security, transmission

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3398 Computer Modeling and Plant-Wide Dynamic Simulation for Industrial Flare Minimization

Authors: Sujing Wang, Song Wang, Jian Zhang, Qiang Xu

Abstract:

Flaring emissions during abnormal operating conditions such as plant start-ups, shut-downs, and upsets in chemical process industries (CPI) are usually significant. Flare minimization can help to save raw material and energy for CPI plants, and to improve local environmental sustainability. In this paper, a systematic methodology based on plant-wide dynamic simulation is presented for CPI plant flare minimizations under abnormal operating conditions. Since off-specification emission sources are inevitable during abnormal operating conditions, to significantly reduce flaring emission in a CPI plant, they must be either recycled to the upstream process for online reuse, or stored somewhere temporarily for future reprocessing, when the CPI plant manufacturing returns to stable operation. Thus, the off-spec products could be reused instead of being flared. This can be achieved through the identification of viable design and operational strategies during normal and abnormal operations through plant-wide dynamic scheduling, simulation, and optimization. The proposed study includes three stages of simulation works: (i) developing and validating a steady-state model of a CPI plant; (ii) transiting the obtained steady-state plant model to the dynamic modeling environment; and refining and validating the plant dynamic model; and (iii) developing flare minimization strategies for abnormal operating conditions of a CPI plant via a validated plant-wide dynamic model. This cost-effective methodology has two main merits: (i) employing large-scale dynamic modeling and simulations for industrial flare minimization, which involves various unit models for modeling hundreds of CPI plant facilities; (ii) dealing with critical abnormal operating conditions of CPI plants such as plant start-up and shut-down. Two virtual case studies on flare minimizations for start-up operation (over 50% of emission savings) and shut-down operation (over 70% of emission savings) of an ethylene plant have been employed to demonstrate the efficacy of the proposed study.

Keywords: Flare minimization, large-scale modeling and simulation, plant shut-down, plant start-up.

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3397 Silicone on Blending Vegetal Petrochemical Based Polyurethane

Authors: Flora E. Firdaus

Abstract:

Polyurethane foam (PUF) is formed by a chemical reaction of polyol and isocyanate. The aim is to understand the impact of Silicone on synthesizing polyurethane in differentiate volume of molding. The method used was one step process, which is simultaneously caried out a blending polyol (petroleum polyol and soybean polyol), a TDI (2,4):MDI (4,4-) (80:20), a distilled water, and a silicone. The properties of the material were measured via a number of parameters, which are polymer density, compressive strength, and cellular structures. It is found that density of polyurethane using silicone with volume of molding either 250 ml or 500 ml is lower than without using silicone.

Keywords: soybean, petro, silicone, polyurethane

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3396 A Method for Measurement and Evaluation of Drape of Textiles

Authors: L. Fridrichova, R. Knížek, V. Bajzík

Abstract:

Drape is one of the important visual characteristics of the fabric. This paper is introducing an innovative method of measurement and evaluation of the drape shape of the fabric. The measuring principle is based on the possibility of multiple vertical strain of the fabric. This method more accurately simulates the real behavior of the fabric in the process of draping. The method is fully automated, so the sample can be measured by using any number of cycles in any time horizon. Using the present method of measurement, we are able to describe the viscoelastic behavior of the fabric.

Keywords: Drape, drape shape, automated drape meter.

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3395 The Functional Magnetic Resonance Imaging and the Consumer Behaviour: Reviewing Recent Research

Authors: Mikel Alonso López

Abstract:

In the first decade of the twenty-first century, advanced imaging techniques began to be applied for neuroscience research. The Functional Magnetic Resonance Imaging (fMRI) is one of the most important and most used research techniques for the investigation of emotions, because of its ease to observe the brain areas that oxygenate when performing certain tasks. In this research, we make a review about the main research carried out on the influence of the emotions in the decision-making process that is exposed by using the fMRI.

Keywords: Decision making, emotions, fMRI.

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3394 A Programmable FSK-Modulator in 350nm CMOS Technology

Authors: Nasir Mehmood, Saad Rahman, Vinodh Ravinath, Mahesh Balaji

Abstract:

This paper describes the design of a programmable FSK-modulator based on VCO and its implementation in 0.35m CMOS process. The circuit is used to transmit digital data at 100Kbps rate in the frequency range of 400-600MHz. The design and operation of the modulator is discussed briefly. Further the characteristics of PLL, frequency synthesizer, VCO and the whole design are elaborated. The variation among the proposed and tested specifications is presented. Finally, the layout of sub-modules, pin configurations, final chip and test results are presented.

Keywords: FSK Modulator, CMOS, VCO, Phase Locked Loop, Frequency Synthesizer.

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3393 Psychological Research of Ethnic Prejudices

Authors: A.A Issahanova, S. M. Jakupov, Z. B. Madalieva, A.A. Tolegenova

Abstract:

In the article the experience of principle new technology development of ethnopsychological experiment on the basis of using other virtual independent experimental variables is presented. It is shown that ethnic prejudices are the result of forming and development of specific semantic barriers, arising up in the conditions of interethnic co-operation and people-s communication. Their overcoming is more successful in the conditions of the special organized process of teaching in a polyethnic environment, characteristic for the modern institute

Keywords: virtual monoethnic group, semantic barrier, general fund of semantic notions, polyethnic environment, ethnic prejudices

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3392 The Leaves of a Tree

Authors: Zhu Jiaming, Yu Mengna

Abstract:

In this article, models based on quantitative analysis, physical geometry and regression analysis are established, by using analytic hierarchy process analysis, fuzzy cluster analysis, fuzzy photographic and data fitting. The reasons of various leaf shapes among different species and the differences between the leaf shapes on same tree have been solved by using software, such as Eviews, VB and Matlab. We also successfully estimate the leaf mass of a tree and the correlation with the tree profile.

Keywords: Leaf shape; Mass; Fuzzy cluster; Regression analysis; Eviews; Matlab

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3391 Extending Global Full Orthogonalization method for Solving the Matrix Equation AXB=F

Authors: Fatemeh Panjeh Ali Beik

Abstract:

In the present work, we propose a new method for solving the matrix equation AXB=F . The new method can be considered as a generalized form of the well-known global full orthogonalization method (Gl-FOM) for solving multiple linear systems. Hence, the method will be called extended Gl-FOM (EGl- FOM). For implementing EGl-FOM, generalized forms of block Krylov subspace and global Arnoldi process are presented. Finally, some numerical experiments are given to illustrate the efficiency of our new method.

Keywords: Matrix equations, Iterative methods, Block Krylovsubspace methods.

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3390 Development of a Robot Assisted Centrifugal Casting Machine for Manufacturing Multi-Layer Journal Bearing and High-Tech Machine Components

Authors: Mohammad Syed Ali Molla, Mohammed Azim, Mohammad Esharuzzaman

Abstract:

Centrifugal-casting machine is used in manufacturing special machine components like multi-layer journal bearing used in all internal combustion engine, steam, gas turbine and air craft turboengine where isotropic properties and high precisions are desired. Moreover, this machine can be used in manufacturing thin wall hightech machine components like cylinder liners and piston rings of IC engine and other machine parts like sleeves, and bushes. Heavy-duty machine component like railway wheel can also be prepared by centrifugal casting. A lot of technological developments are required in casting process for production of good casted machine body and machine parts. Usually defects like blowholes, surface roughness, chilled surface etc. are found in sand casted machine parts. But these can be removed by centrifugal casting machine using rotating metallic die. Moreover, die rotation, its temperature control, and good pouring practice can contribute to the quality of casting because of the fact that the soundness of a casting in large part depends upon how the metal enters into the mold or dies and solidifies. Poor pouring practice leads to variety of casting defects such as temperature loss, low quality casting, excessive turbulence, over pouring etc. Besides these, handling of molten metal is very unsecured and dangerous for the workers. In order to get rid of all these problems, the need of an automatic pouring device arises. In this research work, a robot assisted pouring device and a centrifugal casting machine are designed, developed constructed and tested experimentally which are found to work satisfactorily. The robot assisted pouring device is further modified and developed for using it in actual metal casting process. Lot of settings and tests are required to control the system and ultimately it can be used in automation of centrifugal casting machine to produce high-tech machine parts with desired precision.

Keywords: Casting, cylinder liners, journal bearing, robot.

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3389 Some Issues of Measurement of Impairment of Non-Financial Assets in the Public Sector

Authors: Mariam Vardiashvili

Abstract:

The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.

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3388 The Study on Evaluation System and Method of Legacy System

Authors: Chao Qi, Fuyang Peng, Bo Deng, Xiaoyan Su

Abstract:

In the upgrade process of enterprise information systems, how to deal with and utilize those legacy systems affects the efficiency of construction and development of the new system. We propose an evaluation system, which comprehensively describes the capacity of legacy information systems in five aspects. Then we propose a practical legacy systems evaluation method. Base on the evaluation result, we can determine the current state of legacy system which was evaluated.

Keywords: Legacy Information Systems, Evaluation IndexSystem, Evaluation Method, Evaluation Level

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3387 New Coating Materials Based On Mixtures of Shellac and Pectin for Pharmaceutical Products

Authors: M. Kumpugdee-Vollrath, M. Tabatabaeifar, M. Helmis

Abstract:

Shellac is a natural polyester resin secreted by insects. Pectins are natural, non-toxic and water-soluble polysaccharides extracted from the peels of citrus fruits or the leftovers of apples. Both polymers are allowed for the use in the pharmaceutical industry and as a food additive. SSB Aquagold® is the aqueous solution of shellac and can be used for a coating process as an enteric or controlled drug release polymer. In this study, tablets containing 10 mg methylene blue as a model drug were prepared with a rotary press. Those tablets were coated with mixtures of shellac and one of the pectin different types (i.e. CU 201, CU 501, CU 701 and CU 020) mostly in a 2:1 ratio or with pure shellac in a small scale fluidized bed apparatus. A stable, simple and reproducible three-stage coating process was successfully developed. The drug contents of the coated tablets were determined using UV-VIS spectrophotometer. The characterization of the surface and the film thickness were performed with the scanning electron microscopy (SEM) and the light microscopy. Release studies were performed in a dissolution apparatus with a basket. Most of the formulations were enteric coated. The dissolution profiles showed a delayed or sustained release with a lagtime of at least 4 h. Dissolution profiles of coated tablets with pure shellac had a very long lagtime ranging from 13 to 17.9 h and the slopes were quite high. The duration of the lagtime and the slope of the dissolution profiles could be adjusted by adding the proper type of pectin to the shellac formulation and by variation of the coating amount. In order to apply a coating formulation as a colon delivery system, the prepared film should be resistant against gastric fluid for at least 2 h and against intestinal fluid for 4-6 h. The required delay time was gained with most of the shellac-pectin polymer mixtures. The release profiles were fitted with the modified model of the Korsmeyer-Peppas equation and the Hixson-Crowell model. A correlation coefficient (R²)> 0.99 was obtained by Korsmeyer-Peppas equation.

Keywords: Shellac, pectin, coating, fluidized bed, release, colon delivery system, kinetic, SEM, methylene blue.

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3386 Digital Predistorter with Pipelined Architecture Using CORDIC Processors

Authors: Kyunghoon Kim, Sungjoon Shim, Jun Tae Kim, Jong Tae Kim

Abstract:

In a wireless communication system, a predistorter(PD) is often employed to alleviate nonlinear distortions due to operating a power amplifier near saturation, thereby improving the system performance and reducing the interference to adjacent channels. This paper presents a new adaptive polynomial digital predistorter(DPD). The proposed DPD uses Coordinate Rotation Digital Computing(CORDIC) processors and PD process by pipelined architecture. It is simpler and faster than conventional adaptive polynomial DPD. The performance of the proposed DPD is proved by MATLAB simulation.

Keywords: DPD, CORDIC.

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