Search results for: small and large farms.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3564

Search results for: small and large farms.

3384 Varieties of Capitalism and Small Business CSR: A Comparative Overview

Authors: S. Looser, W. Wehrmeyer

Abstract:

Given the limited research on Small and Mediumsized Enterprises’ (SMEs) contribution to Corporate Social Responsibility (CSR) and even scarcer research on Swiss SMEs, this paper helps to fill these gaps by enabling the identification of supranational SME parameters. Thus, the paper investigates the current state of SME practices in Switzerland and across 15 other countries. Combining the degree to which SMEs demonstrate an explicit (or business case) approach or see CSR as an implicit moral activity with the assessment of their attributes for “variety of capitalism” defines the framework of this comparative analysis. To outline Swiss small business CSR patterns in particular, 40 SME owner-managers were interviewed. A secondary data analysis of studies from different countries laid groundwork for this comparative overview of small business CSR. The paper identifies Swiss small business CSR as driven by norms, values, and by the aspiration to contribute to society, thus, as an implicit part of the day-to-day business. Similar to most Central European, Mediterranean, Nordic, and Asian countries, explicit CSR is still very rare in Swiss SMEs. Astonishingly, also British and American SMEs follow this pattern in spite of their strong and distinctly liberal market economies. Though other findings show that nationality matters this research concludes that SME culture and an informal CSR agenda are strongly formative and superseding even forces of market economies, nationally cultural patterns, and language. Hence, classifications of countries by their market system, as found in the comparative capitalism literature, do not match the CSR practices in SMEs as they do not mirror the peculiarities of their business. This raises questions on the universality and generalisability of unmediated, explicit management concepts, especially in the context of small firms.

Keywords: CSR, comparative study, cultures of capitalism, Small and Medium-sized Enterprises.

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3383 A Study on the Waterfront Scales around Small Rivers

Authors: Gwang-Soon Lim, Jae-One Jung, Dae-HeeKim, Hong-SeokKim

Abstract:

The purpose of this study was to suggest some optimal waterfront scales around small rivers by reviewing domestic and foreign survey reports about concept and relevant systems of the ecological cities, analyzing the data collected from a survey about scales and facilities of waterfront green zones around small rivers. The questionnaire survey was conducted by sampling professional designers, developers, the citizens living in the GunpoSanbon district covered by no river system and the citizens living in such districts covered by a river system. The question items were about need, uses, scale and facilities of waterfront in common, and about satisfaction with waterfront in case of citizen groups. In short, most of the subjects in 5 groups preferred 10~20 wide waterfront green zone. And it is judged that the results of this study about uses and facilities of the waterfront green zone and its scales would provide for some basic data useful to future waterfront green zone and urban development plans.

Keywords: Ecological city, Small river, Waterfront zone, Urban development plan

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3382 Nonlinear Large Deformation Analysis of Rotor

Authors: Amin Almasi

Abstract:

Reliability assessment and risk analysis of rotating machine rotors in various overload and malfunction situations present challenge to engineers and operators. In this paper a new analytical method for evaluation of rotor under large deformation is addressed. Model is presented in general form to include also composite rotors. Presented simulation procedure is based on variational work method and has capability to account for geometric nonlinearity, large displacement, nonlinear support effect and rotor contacting other machine components. New shape functions are presented which capable to predict accurate nonlinear profile of rotor. The closed form solutions for various operating and malfunction situations are expressed. Analytical simulation results are discussed

Keywords: Large Deformation, Nonlinear, Rotor.

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3381 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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3380 Forecast of the Small Wind Turbines Sales with Replacement Purchases and with or without Account of Price Changes

Authors: V. Churkin, M. Lopatin

Abstract:

The purpose of the paper is to estimate the US small wind turbines market potential and forecast the small wind turbines sales in the US. The forecasting method is based on the application of the Bass model and the generalized Bass model of innovations diffusion under replacement purchases. In the work an exponential distribution is used for modeling of replacement purchases. Only one parameter of such distribution is determined by average lifetime of small wind turbines. The identification of the model parameters is based on nonlinear regression analysis on the basis of the annual sales statistics which has been published by the American Wind Energy Association (AWEA) since 2001 up to 2012. The estimation of the US average market potential of small wind turbines (for adoption purchases) without account of price changes is 57080 (confidence interval from 49294 to 64866 at P = 0.95) under average lifetime of wind turbines 15 years, and 62402 (confidence interval from 54154 to 70648 at P = 0.95) under average lifetime of wind turbines 20 years. In the first case the explained variance is 90,7%, while in the second - 91,8%. The effect of the wind turbines price changes on their sales was estimated using generalized Bass model. This required a price forecast. To do this, the polynomial regression function, which is based on the Berkeley Lab statistics, was used. The estimation of the US average market potential of small wind turbines (for adoption purchases) in that case is 42542 (confidence interval from 32863 to 52221 at P = 0.95) under average lifetime of wind turbines 15 years, and 47426 (confidence interval from 36092 to 58760 at P = 0.95) under average lifetime of wind turbines 20 years. In the first case the explained variance is 95,3%, while in the second – 95,3%.

Keywords: Bass model, generalized Bass model, replacement purchases, sales forecasting of innovations, statistics of sales of small wind turbines in the United States.

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3379 Evaluation of Anti-Varroa Bottom Boards to Control Small Hive Beetle (Aethina tumida)

Authors: M. Keshlaf, R. Spooner-Hart

Abstract:

Australia does not have varroa mite. However, we investigated the efficacy of modified hive bottom boards used for varroa mite management in honeybee colonies to control small hive beetle, Aethina tumida. We assessed infestation levels between hives fitted with tube, mesh and conventional (solid) bottom boards in Richmond, NSW eastern Australian. Colonies housed in hives with tube bottom boards were significantly superior to those in hives with conventional and mesh bottom boards. Even though in-hive beetle populations were generally low during the trial period, hives fitted with tube bottom boards however, had fewer small hive beetles than other hives. Although the trial was conducted over only one season, it suggests that there may be benefit in Australian beekeepers changing from using conventional bottom boards even with the absence of varroa mite, when small hive beetle is present.

Keywords: Aethina tumida, Apis mellifera, mesh bottom boards, tube bottom boards.

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3378 Outdoor Anomaly Detection with a Spectroscopic Line Detector

Authors: O. J. G. Somsen

Abstract:

One of the tasks of optical surveillance is to detect anomalies in large amounts of image data. However, if the size of the anomaly is very small, limited information is available to distinguish it from the surrounding environment. Spectral detection provides a useful source of additional information and may help to detect anomalies with a size of a few pixels or less. Unfortunately, spectral cameras are expensive because of the difficulty of separating two spatial in addition to one spectral dimension. We investigate the possibility of modifying a simple spectral line detector for outdoor detection. This may be especially useful if the area of interest forms a line, such as the horizon. We use a monochrome CCD that also enables detection into the near infrared. A simple camera is attached to the setup to determine which part of the environment is spectrally imaged. Our preliminary results indicate that sensitive detection of very small targets is indeed possible. Spectra could be taken from the various targets by averaging columns in the line image. By imaging a set of lines of various widths we found narrow lines that could not be seen in the color image but remained visible in the spectral line image. A simultaneous analysis of the entire spectra can produce better results than visual inspection of the line spectral image. We are presently developing calibration targets for spatial and spectral focusing and alignment with the spatial camera. This will present improved results and more use in outdoor application.

Keywords: Anomaly detection, spectroscopic line imaging, image analysis.

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3377 Large-Eddy Simulations of Subsonic Impinging Jets

Authors: L. Nguyen, V. Golubev, R. Mankbadi

Abstract:

We consider here the subsonic impinging jet representing the flow field of a vertical take-off aircraft or the initial stage of rocket launching. Implicit Large-Eddy Simulation (ILES) is used to calculate the time-dependent flow field and the radiate sound pressure associated with jet impinging. With proper boundary treatments and high-order numerical scheme, the near field sound pressure is successfully obtained. Results are presented for both a rectangular as well a circular jet.

Keywords: Aeroacoustics, Large-Eddy Simulations, Jets, Fluid Dynamics.

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3376 English Classroom for SLA of Students and Small and Medium Entrepreneurs in Thailand

Authors: S. Yordchim, G. Anugkakul, T. Gibbs

Abstract:

The English competence of Thai people was examined in the context of knowledge of English in everyday life for Small and Medium Entrepreneurs (SMEs), and also integrated with Second language acquisition (SLA) students’ classroom. Second language acquisition was applied to the results of the questionnaires and interview forms. Levels of the need on English used for SME entrepreneurs in Thailand, satisfaction on joining the street classroom project were shown to be significantly high for some certain language functions and satisfaction. Finding suggests that the language functions on etiquette for professional use is essential and useful because lesson learned can be used in the real situation for their career. Implications for the climate of the street classroom are discussed.

Keywords: English classroom, second language acquisition, Small and Medium Entrepreneurs, Thai students.

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3375 Residual Dipolar Couplings in NMR Spectroscopy Using Lanthanide Tags

Authors: Elias Akoury

Abstract:

Nuclear Magnetic Resonance (NMR) spectroscopy is an indispensable technique used in structure determination of small and macromolecules to study their physical properties, elucidation of characteristic interactions, dynamics and thermodynamic processes. Quantum mechanics defines the theoretical description of NMR spectroscopy and treatment of the dynamics of nuclear spin systems. The phenomenon of residual dipolar coupling (RDCs) has become a routine tool for accurate structure determination by providing global orientation information of magnetic dipole-dipole interaction vectors within a common reference frame. This offers accessibility of distance-independent angular information and insights to local relaxation. The measurement of RDCs requires an anisotropic orientation medium for the molecules to partially align along the magnetic field. This can be achieved by introduction of liquid crystals or attaching a paramagnetic center. Although anisotropic paramagnetic tags continue to mark achievements in the biomolecular NMR of large proteins, its application in small organic molecules remains unspread. Here, we propose a strategy for the synthesis of a lanthanide tag and the measurement of RDCs in organic molecules using paramagnetic lanthanide complexes.

Keywords: Lanthanide Tags, NMR spectroscopy, residual dipolar coupling, quantum mechanics of spin dynamics.

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3374 Managing HR Knowledge in a Large Privately Owned Enterprise: An Empirical Case Analysis

Authors: Cindy Wang-Cowham, Judy Ningyu Tang

Abstract:

The paper contributes towards the development of scarce literature on HR knowledge management. Drawing literature from knowledge management, the authors define the meaning of HR knowledge and propose that there are social mechanisms in organizations that facilitate the management and sharing of HR knowledge. Instead of investigating the subject in large multinational corporations, the present paper examines it in a large Chinese privately owned enterprise, which has an international standing. The main finding of the case analysis is that communication and feedback plays a pivotal role when managing HR knowledge. Social mechanisms can stimulate the communication and feedback between employees, thus facilitate knowledge exchange.

Keywords: HR knowledge, knowledge management, large privately owned enterprises, China.

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3373 Effect of Implementation of Nonlinear Sequence Transformations on Power Series Expansion for a Class of Non-Linear Abel Equations

Authors: Javad Abdalkhani

Abstract:

Convergence of power series solutions for a class of non-linear Abel type equations, including an equation that arises in nonlinear cooling of semi-infinite rods, is very slow inside their small radius of convergence. Beyond that the corresponding power series are wildly divergent. Implementation of nonlinear sequence transformation allow effortless evaluation of these power series on very large intervals..

Keywords: Nonlinear transformation, Abel Volterra Equations, Mathematica

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3372 High Directivity and Gain Enhancement for Small Planar Dipole Antenna at 11 GHz Using Symmetrical Pyramidal Block Based On Epsilon Negative Medium

Authors: V. Kesornpatumanun, P. Boonek, W. Silabut, N. Homsup, W. Kuhirun

Abstract:

This paper increases directivity and gain of Small Planar Dipole Antenna (SPDA) by using Symmetrical Pyramidal Block (SPB) which operates in X band at 11 GHz. The SPB consists four sides; each of which is metamaterial with Epsilon Negative Medium (ENG) and Epsilon Near-Zero (ENZ). The results simulated using the High Frequency Structure Simulator (HFSS) show that the SPB is capable of enhancing directivity and gain for the SPDA with maximum gain of 2.46 dB. The reflection coefficient is -13.7037 dB with narrow beam width.

Keywords: Small Planar Dipole Antenna, Symmetrical Pyramidal Block, metamaterials, Epsilon Near-Zero, Epsilon Negative Medium.

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3371 Neighbour Cell List Reduction in Multi-Tier Heterogeneous Networks

Authors: Mohanad Alhabo, Naveed Nawaz

Abstract:

The ongoing call or data session must be maintained to ensure a good quality of service. This can be accomplished by performing handover procedure while the user is on the move. However, dense deployment of small cells in 5G networks is a challenging issue due to the extensive number of handovers. In this paper, a neighbour cell list method is proposed to reduce the number of target small cells and hence minimizing the number of handovers. The neighbour cell list is built by omitting cells that could cause an unnecessary handover and/or handover failure because of short time of stay of a user in these cells. A multi-attribute decision making technique, simple additive weighting, is then applied to the optimized neighbour cell list. The performance of the proposed method is analysed and compared with that of the existing methods. Results disclose that our method decreases the candidate small cell list, unnecessary handovers, handover failure and short time of stay cells compared to the competitive method.

Keywords: Handover, HetNets, MADM, small cells.

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3370 Periodic Storage Control Problem

Authors: Ru-Shuo Sheu, Han-Hsin Chou, Te-Shyang Tan

Abstract:

Considering a reservoir with periodic states and different cost functions with penalty, its release rules can be modeled as a periodic Markov decision process (PMDP). First, we prove that policy- iteration algorithm also works for the PMDP. Then, with policy- iteration algorithm, we obtain the optimal policies for a special aperiodic reservoir model with two cost functions under large penalty and give a discussion when the penalty is small.

Keywords: periodic Markov decision process, periodic state, policy-iteration algorithm.

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3369 Efficiency of Investments, Financed from EU Funds in Small and Medium Enterprises in Poland

Authors: Jolanta Brodowska-Szewczuk

Abstract:

The article includes the results and conclusions from empirical researches that had been done. The research focuses on the impact of investments made in small and medium-sized enterprises financed from EU funds on the competitiveness of these companies. The researches includes financial results in sales revenue and net income, expenses, and many other new products/services on offer, higher quality products and services, more modern methods of production, innovation in management processes, increase in the number of customers, increase in market share, increase in profitability of production and provision of services. The main conclusions are that, companies with direct investments under this measure shall apply the modern methods of production. The consequence of this is to increase the quality of our products and services. Furthermore, both small and medium-sized enterprises have introduced new products and services. Investments were carried out, thus enabling better work organization in enterprises. Entrepreneurs would guarantee higher quality of service, which would result in better relationships with their customers, what is more, noting the rise in number of clients. More than half of the companies indicated that the investments contributed to the increase in market share. Same thing as for market reach and brand recognition of particular company. An interesting finding is that, investments in small enterprises were more effective than medium-sized enterprises.

Keywords: Competitiveness, efficiency, EU funds, small and medium-sized enterprises.

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3368 Shear Strength of Reinforced Web Openings in Steel Beams

Authors: K. S. Sivakumaran, Bo Chen

Abstract:

The floor beams of steel buildings, cold-formed steel floor joists in particular, often require large web openings, which may affect their shear capacities. A cost effective way to mitigate the detrimental effects of such openings is to weld/fasten reinforcements. A difficulty associated with an experimental investigation to establish suitable reinforcement schemes for openings in shear zone is that moment always coexists with the shear, and thus, it is impossible to create pure shear state in experiments, resulting in moment influenced results. However, Finite Element Method (FEM) based analysis can be conveniently used to investigate the pure shear behaviour of webs including webs with reinforced openings. This paper presents the details associated with the finite element analysis of thick/thin-plates (representing the web of hot-rolled steel beam, and the web of a cold-formed steel member) having a large reinforced opening. The study considered simply-supported rectangular plates subjected to in-plane shear loadings until failure (including post-buckling behaviour). The plate was modelled using geometrically non-linear quadrilateral shell elements, and non-linear stress-strain relationship based on experiments. Total Langrangian with large displacement/small strain formulation was used for such analyses. The model also considered the initial geometric imperfections. This study considered three reinforcement schemes, namely, flat, lip, and angle reinforcements. This paper discusses the modelling considerations and presents the results associated with the various reinforcement schemes under consideration.

Keywords: Cold-formed steel, finite element analysis, opening, reinforcement, shear resistance.

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3367 Spurious Crests in Second-Order Waves

Authors: M. A. Tayfun

Abstract:

Occurrences of spurious crests on the troughs of large, relatively steep second-order Stokes waves are anomalous and not an inherent characteristic of real waves. Here, the effects of such occurrences on the statistics described by the standard second-order stochastic model are examined theoretically and by way of simulations. Theoretical results and simulations indicate that when spurious occurrences are sufficiently large, the standard model leads to physically unrealistic surface features and inaccuracies in the statistics of various surface features, in particular, the troughs and thus zero-crossing heights of large waves. Whereas inaccuracies can be fairly noticeable for long-crested waves in both deep and shallower depths, they tend to become relatively insignificant in directional waves.

Keywords: Large waves, non-linear effects, simulation, spectra, spurious crests, Stokes waves, wave breaking, wave statistics.

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3366 Small Satellite Modelling and Attitude Control Using Fuzzy Logic

Authors: Amirhossein Asadabadi, Amir Anvar

Abstract:

Small satellites have become increasingly popular recently as a means of providing educational institutes with the chance to design, construct, and test their spacecraft from beginning to the possible launch due to the low launching cost. This approach is remarkably cost saving because of the weight and size reduction of such satellites. Weight reduction could be realised by utilising electromagnetic coils solely, instead of different types of actuators. This paper describes the restrictions of using only “Electromagnetic" actuation for 3D stabilisation and how to make the magnetorquer based attitude control feasible using Fuzzy Logic Control (FLC). The design is developed to stabilize the spacecraft against gravity gradient disturbances with a three-axis stabilizing capability.

Keywords: Fuzzy, Attitude Control, Small Satellite, Fuzzy Logic Control, Electromagnetic, Magnetic Control.

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3365 Production of High-Content Fructo-Oligosaccharides

Authors: C. Nobre, C. C. Castro, A.-L. Hantson, J. A. Teixeira, L. R. Rodrigues, G. De Weireld

Abstract:

Fructo-oligosaccharides (FOS) are produced from sucrose by Aureobasidium pullulans in yields between 40-60% (w/w). To increase the amount of FOS it is necessary to remove the small, non-prebiotic sugars, present. Two methods for producing high-purity FOS have been developed: the use of microorganisms able to consume small saccharides; and the use of continuous chromatography to separate sugars: simulated moving bed (SMB). It is herein proposed the combination of both methods. The aim of this study is to optimize the composition of the fermentative broth (in terms of salts and sugars) that will be further purified by SMB. A yield of 0.63 gFOS.gSucrose^-1 was obtained with A. pullulans using low amounts of salts in the initial fermentative broth. By removing the small sugars, Saccharomyces cerevisiae and Zymomonas mobilis increased the percentage of FOS from around 56.0% to 83% (w/w) in average, losing only 10% (w/w) of FOS during the recovery process.

Keywords: Fructo-oligosaccharides, microbial treatment, Saccharomyces cerevisiae, Zymomonas mobilis.

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3364 Effect of Multiple Taxation on Investments in Small and Medium Enterprises in Enugu State, Nigeria

Authors: Ebere U. Okolo, Eunice C. Okpalaojiego, Chimaobi V. Okolo

Abstract:

Some investors prefer to keep their money in the bank rather than invest in Small and Medium Enterprise (SME) due to the high cost of running small and medium scale enterprise in Enugu State. This cost primarily concerns multiple-taxation, enormous tax burdens, levies and charges. This study examines the effect of multiple-taxation on the investments in SMEs. The study used survey design with SME population of 80. Questionnaire was used to collect data. Simple percentages/frequencies were used to analyze the data and the research hypotheses were tested with ANOVA. It was found that multiple taxation has negative effect on SMEs investment. Furthermore, the relationship between SMEs investment and its ability to pay tax is significant. The researcher recommends that government should develop a tax policy that considers the enhancement of SMEs’ capital allowance when imposing taxes. Government should also consider a tax policy that encourages investment in SMEs by consolidating all taxes in one slot and latter disseminate to various government purses rather than having many closely related but different taxes at the same time.

Keywords: Investments, multiple taxation, small and medium enterprises.

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3363 Assessing drought Vulnerability of Bulgarian Agriculture through Model Simulations

Authors: Z. Popova, L. S. Pereira, М. Ivanova, P. Alexandrova, K. Doneva, V. Alexandrov, M. Kercheva

Abstract:

This study assesses the vulnerability of Bulgarian agriculture to drought using the WINISAREG model and seasonal standard precipitation index SPI(2) for the period 1951-2004. This model was previously validated for maize on soils of different water holding capacity (TAW) in various locations. Simulations are performed for Plovdiv, Stara Zagora and Sofia. Results relative to Plovdiv show that in soils of large TAW (180 mm m-1) net irrigation requirements (NIRs) range 0-40 mm in wet years and 350-380 mm in dry years. In soils of small TAW (116 mm m-1), NIRs reach 440 mm in the very dry year. NIRs in Sofia are about 80 mm smaller. Rainfed maize is associated with great yield variability (29%91%) were found for seasonal agricultural drought relating the SPI (2) for “July-Aug" with the simulated RYD of rainfed maize while in Stara Zagora and Sofia the relationships are less accurate (R2>71%). When rainfed maize is grown on soils of large TAW economical losses are produced when high peak season SPI (2) < -0.50 in Plovdiv/Stara Zagora and SPI (2) < -0.90 in Sofia. The corresponding NIR thresholds were identified.

Keywords: Drought vulnerability, ISAREG simulation model, South Bulgaria, SPI-index

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3362 Motion Analysis for Duplicate Frame Removal in Wireless Capsule Endoscope Video

Authors: Min Kook Choi, Hyun Gyu Lee, Ryan You, Byeong-Seok Shin, Sang-Chul Lee

Abstract:

Wireless capsule Endoscopy (WCE) has rapidly shown its wide applications in medical domain last ten years thanks to its noninvasiveness for patients and support for thorough inspection through a patient-s entire digestive system including small intestine. However, one of the main barriers to efficient clinical inspection procedure is that it requires large amount of effort for clinicians to inspect huge data collected during the examination, i.e., over 55,000 frames in video. In this paper, we propose a method to compute meaningful motion changes of WCE by analyzing the obtained video frames based on regional optical flow estimations. The computed motion vectors are used to remove duplicate video frames caused by WCE-s imaging nature, such as repetitive forward-backward motions from peristaltic movements. The motion vectors are derived by calculating directional component vectors in four local regions. Our experiments are performed on small intestine area, which is of main interest to clinical experts when using WCEs, and our experimental results show significant frame reductions comparing with a simple frame-to-frame similarity-based image reduction method.

Keywords: Wireless capsule endoscopy, optical flow, duplicated image, duplicated frame.

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3361 Weighted Harmonic Arnoldi Method for Large Interior Eigenproblems

Authors: Zhengsheng Wang, Jing Qi, Chuntao Liu, Yuanjun Li

Abstract:

The harmonic Arnoldi method can be used to find interior eigenpairs of large matrices. However, it has been shown that this method may converge erratically and even may fail to do so. In this paper, we present a new method for computing interior eigenpairs of large nonsymmetric matrices, which is called weighted harmonic Arnoldi method. The implementation of the method has been tested by numerical examples, the results show that the method converges fast and works with high accuracy.

Keywords: Harmonic Arnoldi method, weighted harmonic Arnoldi method, eigenpair, interior eigenproblem, non symmetric matrix.

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3360 Does the Adoption of IFRS Influence Earnings Management towards Small Positive Profits? Evidence from Emerging Markets

Authors: Sawcen Chebaane, Hakim Ben Othman

Abstract:

This paper investigates the effect of International Financial Reporting Standards (IFRS) adoption on the frequency of earnings managements towards small positive profits. We focus on two emerging markets IFRS adopters: South Africa and Turkey. We tested our logistic regression using appropriate panelestimation techniques over a sample of 330 South African and 210 Turkish firm-year observations over the period 2002-2008. Our results document that mandatory adoption of IFRS is not associated with a reduction in earnings management towards small positive profits in emerging markets. These results contradict most of the previous findings of the studies conducted in developed countries. Based on the legal system factor, we compare the intensity of earnings management between a code law country (Turkey) and a common law country (South Africa) over the pre and post-adoption periods. Our findings show that the frequency of such earnings management practice increases significantly for the code law country.

Keywords: Civil law, common law, emerging markets, Mandatory IFRS adoption, small positive profits.

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3359 Comparison of Power Consumption of WiFi Inbuilt Internet of Things Device with Bluetooth Low Energy

Authors: Darshana Thomas, Edward Wilkie, James Irvine

Abstract:

The Internet of things (IoT) is currently a highly researched topic, especially within the context of the smart home. These are small sensors that are capable of gathering data and transmitting it to a server. The majority of smart home products use protocols such as ZigBee or Bluetooth Low Energy (BLE). As these small sensors are increasing in number, the need to implement these with much more capable and ubiquitous transmission technology is necessary. The high power consumption is the reason that holds these small sensors back from using other protocols such as the most ubiquitous form of communication, WiFi. Comparing the power consumption of existing transmission technologies to one with WiFi inbuilt, would provide a better understanding for choosing between these technologies. We have developed a small IoT device with WiFi capability and proven that it is much more efficient than the first protocol, 433 MHz. We extend our work in this paper and compare WiFi power consumption with the other most widely used protocol BLE. The experimental results in this paper would conclude whether the developed prototype is capable in terms of power consumption to replace the existing protocol BLE with WiFi.

Keywords: Bluetooth, internet of things, power consumption, WiFi.

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3358 State of Human Factors in Small Manufacturing Sectors of India

Authors: B. Singh, A. Singh, R. C. Yadav

Abstract:

Utmost care of human related issues are essentially required for sustainable growth of micro, small and medium enterprises (MSMEs) of India, as these MSMEs are contributing enormously to socio-economic development of country. In this research, aspects related to human factors and functioning of MSMEs of India were studied. The investigation, based on a survey of 84 MSMEs of India cited that the enterprises are mostly employing unskilled labor whose wages are less with poor training. In spite of reported minor accidents, attention towards safety is poorly paid. To meet-out the production target, MSMEs generally employ over-time and payment towards this overtime is sometimes missing. Hence, honest and humanitarian attention for better human resources is needed to improve the performance and competitiveness of MSMEs of India.

Keywords: Human factors, Small and medium enterprises, Working culture.

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3357 An Ontology Abstract Machine

Authors: Leong Lee, Jennifer Leopold, Julia Albath, Alton Coalter

Abstract:

As more people from non-technical backgrounds are becoming directly involved with large-scale ontology development, the focal point of ontology research has shifted from the more theoretical ontology issues to problems associated with the actual use of ontologies in real-world, large-scale collaborative applications. Recently the National Science Foundation funded a large collaborative ontology development project for which a new formal ontology model, the Ontology Abstract Machine (OAM), was developed to satisfy some unique functional and data representation requirements. This paper introduces the OAM model and the related algorithms that enable maintenance of an ontology that supports node-based user access. The successful software implementation of the OAM model and its subsequent acceptance by a large research community proves its validity and its real-world application value.

Keywords: Ontology, Abstract Machine, Ontology Editor, WebbasedOntology Management System.

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3356 A Novel Approach for Coin Identification using Eigenvalues of Covariance Matrix, Hough Transform and Raster Scan Algorithms

Authors: J. Prakash, K. Rajesh

Abstract:

In this paper we present a new method for coin identification. The proposed method adopts a hybrid scheme using Eigenvalues of covariance matrix, Circular Hough Transform (CHT) and Bresenham-s circle algorithm. The statistical and geometrical properties of the small and large Eigenvalues of the covariance matrix of a set of edge pixels over a connected region of support are explored for the purpose of circular object detection. Sparse matrix technique is used to perform CHT. Since sparse matrices squeeze zero elements and contain only a small number of non-zero elements, they provide an advantage of matrix storage space and computational time. Neighborhood suppression scheme is used to find the valid Hough peaks. The accurate position of the circumference pixels is identified using Raster scan algorithm which uses geometrical symmetry property. After finding circular objects, the proposed method uses the texture on the surface of the coins called texton, which are unique properties of coins, refers to the fundamental micro structure in generic natural images. This method has been tested on several real world images including coin and non-coin images. The performance is also evaluated based on the noise withstanding capability.

Keywords: Circular Hough Transform, Coin detection, Covariance matrix, Eigenvalues, Raster scan Algorithm, Texton.

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3355 Solving a New Mixed-Model Assembly LineSequencing Problem in a MTO Environment

Authors: N. Manavizadeh, M. Hosseini, M. Rabbani

Abstract:

In the last decades to supply the various and different demands of clients, a lot of manufacturers trend to use the mixedmodel assembly line (MMAL) in their production lines, since this policy make possible to assemble various and different models of the equivalent goods on the same line with the MTO approach. In this article, we determine the sequence of (MMAL) line, with applying the kitting approach and planning of rest time for general workers to reduce the wastages, increase the workers effectiveness and apply the sector of lean production approach. This Multi-objective sequencing problem solved in small size with GAMS22.2 and PSO meta heuristic in 10 test problems and compare their results together and conclude that their results are very similar together, next we determine the important factors in computing the cost, which improving them cost reduced. Since this problem, is NPhard in large size, we use the particle swarm optimization (PSO) meta-heuristic for solving it. In large size we define some test problems to survey it-s performance and determine the important factors in calculating the cost, that by change or improved them production in minimum cost will be possible.

Keywords: Mixed-Model Assembly Line, particle swarmoptimization, Multi-objective sequencing problem, MTO system, kitto-assembly, rest time

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