Search results for: Multi stage vectorquantization

Authors: Jamal Abdi

Abstract:

This paper is largely a response/critique of Samuel P. Huntington´s Clash of Civilizations thesis. The overriding argument is that Huntington´s thesis is characterized by failure to distinguish between ´groups´ and ´categories´. Multinational civilizations overcoming their internal collective action problems, which would enable them to pursue a unified strategy vis-à-vis the West, is a rather foundational assumption in his theory. Without assigning sufficient intellectual attention to the processes through which multinational civilizations may gain capacity for concerted action i.e. become a group, he contended that the post-cold-war world would be shaped in large measure by interactions among seven or eight major civilizations. Thus, failure in providing a convincing analysis of multi-national civilizations´ transition from categories to groups is a significant weakness in Huntington´s clash theory. It is also suggested that so-called Islamic terrorism and the war on terror is not to be taken as an expression of presence of clash between a Western and an Islamic civilization, as terrorist organizations would be superfluous in a world characterized by clash of civilizations. Consequences of multinational civilizations becoming a group are discussed in relation to contemporary Western superiority.

Keywords: Clash of civilizations, groups, categories, groupism.

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Authors: M. Al-Jepoori, D. Bennett

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Teaching Object-Oriented Programming (OOP) as part of a Computing-related university degree is a very difficult task; the road to ensuring that students are actually learning object oriented concepts is unclear, as students often find it difficult to understand the concept of objects and their behavior. This problem is especially obvious in advanced programming modules where Design Pattern and advanced programming features such as Multi-threading and animated GUI are introduced. Looking at the students’ performance at their final year on a university course, it was obvious that the level of students’ understanding of OOP varies to a high degree from one student to another. Students who aim at the production of Games do very well in the advanced programming module. However, the students’ assessment results of the last few years were relatively low; for example, in 2016-2017, the first quartile of marks were as low as 24.5 and the third quartile was 63.5. It is obvious that many students were not confident or competent enough in their programming skills. In this paper, the reasons behind poor performance in Advanced OOP modules are investigated, and a suggested practice for teaching OOP based on a complex case study is described and evaluated.

Keywords: Complex programming case study, design pattern, learning advanced programming, object oriented programming.

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Authors: R. Walha, F. Drira, H. El-Abed, A. M. Alimi

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The Automatic Speech Recognition (ASR) applied to Arabic language is a challenging task. This is mainly related to the language specificities which make the researchers facing multiple difficulties such as the insufficient linguistic resources and the very limited number of available transcribed Arabic speech corpora. In this paper, we are interested in the development of a HMM-based ASR system for Standard Arabic (SA) language. Our fundamental research goal is to select the most appropriate acoustic parameters describing each audio frame, acoustic models and speech recognition unit. To achieve this purpose, we analyze the effect of varying frame windowing (size and period), acoustic parameter number resulting from features extraction methods traditionally used in ASR, speech recognition unit, Gaussian number per HMM state and number of embedded re-estimations of the Baum-Welch Algorithm. To evaluate the proposed ASR system, a multi-speaker SA connected-digits corpus is collected, transcribed and used throughout all experiments. A further evaluation is conducted on a speaker-independent continue SA speech corpus. The phonemes recognition rate is 94.02% which is relatively high when comparing it with another ASR system evaluated on the same corpus.

Keywords: ASR, HMM, acoustical analysis, acoustic modeling, Standard Arabic language

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Authors: Tienfuan Kerh, Hsienchang Lu, Rob Saunders

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Shoreline erosion problems caused by global warming and sea level rising may result in losing of land areas, so it should be examined regularly to reduce possible negative impacts. Initially in this study, three sets of survey images obtained from the years of 1990, 2001, and 2010, respectively, are digitalized by using graphical software to establish the spatial coordinates of six major beaches around the island of Taiwan. Then, by overlaying the known multi-period images, the change of shoreline can be observed from their distribution of coordinates. In addition, the neural network approximation is used to develop a model for predicting shoreline variation in the years of 2015 and 2020. The comparison results show that there is no significant change of total sandy area for all beaches in the three different periods. However, the prediction results show that two beaches may exhibit an increasing of total sandy areas under a statistical 95% confidence interval. The proposed method adopted in this study may be applicable to other shorelines of interest around the world.

Keywords: Digitalized shoreline coordinates, survey image overlaying, neural network approximation, total beach sandy areas.

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Authors: Ahmed M. Elhabashy, A. Baes Mohamed, Abou El Nasr Mohamad

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Distributed Computing Systems are usually considered the most suitable model for practical solutions of many parallel algorithms. In this paper an enhanced distributed system is presented to improve the time complexity of Binary Indexed Trees (BIT). The proposed system uses multi-uniform processors with identical architectures and a specially designed distributed memory system. The analysis of this system has shown that it has reduced the time complexity of the read query to O(Log(Log(N))), and the update query to constant complexity, while the naive solution has a time complexity of O(Log(N)) for both queries. The system was implemented and simulated using VHDL and Verilog Hardware Description Languages, with xilinx ISE 10.1, as the development environment and ModelSim 6.1c, similarly as the simulation tool. The simulation has shown that the overhead resulting by the wiring and communication between the system fragments could be fairly neglected, which makes it applicable to practically reach the maximum speed up offered by the proposed model.

Keywords: Binary Index Tree (BIT), Least Significant Bit (LSB), Parallel Adder (PA), Very High Speed Integrated Circuits HardwareDescription Language (VHDL), Distributed Parallel Computing System(DPCS).

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Authors: Carlos Sanchís-Pedregosa, José A. D. M achuca, María del Mar González-Zamora

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The growing outsourcing of logistics services resulting from the ongoing current in firms of costs reduction/increased efficiency means that it is becoming more and more important for the companies doing the outsourcing to carry out a proper evaluation. The multiple definitions and measures of logistics service performance found in research on the topic create a certain degree of confusion and do not clear the way towards the proper measurement of their performance. Do a model and a specific set of indicators exist that can be considered appropriate for measuring the performance of logistics services outsourcing in industrial environments? Are said indicators in keeping with the objectives pursued by outsourcing? We aim to answer these and other research questions in the study we have initiated in the field within the framework of the international High Performance Manufacturing (HPM) project of which this paper forms part. As the first stage of this research, this paper reviews articles dealing with the topic published in the last 15 years with the aim of detecting the models most used to make this measurement and determining which performance indicators are proposed as part of said models and which are most used. The first steps are also taken in determining whether these indicators, financial and operational, cover the aims that are being pursued when outsourcing logistics services. The findings show there is a wide variety of both models and indicators used. This would seem to testify to the need to continue with our research in order to try to propose a model and a set of indicators for measuring the performance of logistics services outsourcing in industrial environments.

Keywords: Logistics, objectives, outsourcing, performancemeasurement systems

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Authors: Hajar Sadeghi, Payman Moallem, S. Amirhassn Monadjemi

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This paper presents a new feature based dense stereo matching algorithm to obtain the dense disparity map via dynamic programming. After extraction of some proper features, we use some matching constraints such as epipolar line, disparity limit, ordering and limit of directional derivative of disparity as well. Also, a coarseto- fine multiresolution strategy is used to decrease the search space and therefore increase the accuracy and processing speed. The proposed method links the detected feature points into the chains and compares some of the feature points from different chains, to increase the matching speed. We also employ color stereo matching to increase the accuracy of the algorithm. Then after feature matching, we use the dynamic programming to obtain the dense disparity map. It differs from the classical DP methods in the stereo vision, since it employs sparse disparity map obtained from the feature based matching stage. The DP is also performed further on a scan line, between any matched two feature points on that scan line. Thus our algorithm is truly an optimization method. Our algorithm offers a good trade off in terms of accuracy and computational efficiency. Regarding the results of our experiments, the proposed algorithm increases the accuracy from 20 to 70%, and reduces the running time of the algorithm almost 70%.

Keywords: Chain Correspondence, Color Stereo Matching, Dynamic Programming, Epipolar Line, Stereo Vision.

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Authors: Iman Hadipour, Javad Marzbanrad

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In this paper, the strength of a stabilizer is determined when the static and fatigue multiaxial loading are applied. Stabilizer is a part of suspension system in the heavy truck for stabilizing the cabin against the vibration of the road which composes of a thin-walled tube joined to a forge component by fillet weld. The component is loaded by non proportional random sequence of torsion and bending. Residual stress of welding process is considered here for static loading. This static loading with road irregularities are applied in this study as fatigue case that can affected in the fillet welded area of this part. The stresses in the welded structure are calculated using FEA. In addition, the fatigue with multi axial loading in the fillet weld is also investigated and the critical zone of the stabilizer is specified and presented by graphs. Residual stresses that have been resulted by the thermal forces are considered in FEA. Force increasing is the element of finding the critical point of the component.

Keywords: Fillet weld, fatigue, weld toe crack, weld root crack, S-N curve, multiaxial load, residual stress, combined force.

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Authors: Vikas Rastogi, Vipan Kumar, Loveleen Kumar Bhagi

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The present work deals with the structural analysis of turbine blades and modeling of turbine blades. A common failure mode for turbine machines is high cycle of fatigue of compressor and turbine blades due to high dynamic stresses caused by blade vibration and resonance within the operation range of the machinery. In this work, proper damping system will be analyzed to reduce the vibrating blade. The main focus of the work is the modeling of under platform damper to evaluate the dynamic analysis of turbine-blade vibrations. The system is analyzed using Bond graph technique. Bond graph is one of the most convenient ways to represent a system from the physical aspect in foreground. It has advantage of putting together multi-energy domains of a system in a single representation in a unified manner. The bond graph model of dry friction damper is simulated on SYMBOLS-shakti® software. In this work, the blades are modeled as Timoshenko beam. Blade Vibrations under different working conditions are being analyzed numerically.

Keywords: Turbine blade vibrations, Friction dampers, Timoshenko Beam, Bond graph modeling.

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Authors: Mohammad Shafigh, Nasser Fatouraee, Amirsaied Seddighi

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Mechanical properties of cerebral arteries are, due to their relationship with cerebrovascular diseases, of clinical worth. To acquire these properties, eight samples were obtained from middle cerebral arteries of human cadavers, whose death were not due to injuries or diseases of cerebral vessels, and tested within twelve hours after resection, by a precise biaxial tensile test device specially developed for the present study considering the dimensions, sensitivity and anisotropic nature of samples. The resulting stress-stretch curve was plotted and subsequently fitted to a hyperelastic three-parameter Fung model. It was found that the arteries were noticeably stiffer in circumferential than in axial direction. It was also demonstrated that the use of multi-parameter hyperelastic constitutive models is useful for mathematical description of behavior of cerebral vessel tissue. The reported material properties are a proper reference for numerical modeling of cerebral arteries and computational analysis of healthy or diseased intracranial arteries.

Keywords: Anisotropic Tissue, Cerebral Blood Vessels, Fung Model, Nonlinear Material, Plain Stress.

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Authors: Amer A. Dheedan

Abstract:

Operational safety of critical systems, such as nuclear power plants, industrial chemical processes and means of transportation, is a major concern for system engineers and operators. A means to assure that is on-line safety monitors that deliver three safety tasks; fault detection and diagnosis, alarm annunciation and fault controlling. While current monitors deliver these tasks, benefits and limitations in their approaches have at the same time been highlighted. Drawing from those benefits, this paper develops a distributed monitor based on semi-independent agents, i.e. a multiagent system, and monitoring knowledge derived from a safety assessment model of the monitored system. Agents are deployed hierarchically and provided with knowledge portions and collaboration protocols to reason and integrate over the operational conditions of the components of the monitored system. The monitor aims to address limitations arising from the large-scale, complicated behaviour and distributed nature of monitored systems and deliver the aforementioned three monitoring tasks effectively.

Keywords: Alarm annunciation, fault controlling, fault detection and diagnosis

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Authors: Ki Ok Choi, Sung Ho Hong, Dong Suck Kim, Don Mook Choi

Abstract:

Rack type warehouses are different from general buildings in the kinds, amount, and arrangement of stored goods, so the fire risk of rack type warehouses is different from those buildings. The fire pattern of rack type warehouses is different in combustion characteristic and storing condition of stored goods. The initial fire burning rate is different in the surface condition of materials, but the running time of fire is closely related with the kinds of stored materials and stored conditions. The stored goods of the warehouse are consisted of diverse combustibles, combustible liquid, and so on. Fire detection time may be delayed because the residents are less than office and commercial buildings. If fire detectors installed in rack type warehouses are inadaptable, the fire of the warehouse may be the great fire because of delaying of fire detection. In this paper, we studied what kinds of fire detectors are optimized in early detecting of rack type warehouse fire by real-scale fire tests. The fire detectors used in the tests are rate of rise type, fixed type, photo electric type, and aspirating type detectors. We considered optimum fire detecting method in rack type warehouses suggested by the response characteristic and comparative analysis of the fire detectors.

Keywords: Fire detector, rack, response characteristic, warehouse.

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Authors: R. Gunabalan, V. Subbiah

Abstract:

This paper discusses the novel graphical approach for stability analysis of multi induction motor drive controlled by a single inverter. Stability issue arises in parallel connected induction motors under unbalanced load conditions. The two powerful globally accepted modeling and simulation software packages such as MATLAB and LabVIEW are selected to perform the stability analysis. The stability investigation is performed for different load conditions and difference in stator and rotor resistances among the two motors. It is very simple and effective than the techniques presented to obtain the stability of the parallel connected induction motor drive under unbalanced load conditions. Approximate transfer functions are considered to model the induction motors, load dynamics, speed controllers and inverter. Simulink library tools are utilized to model the entire drive scheme in MATLAB. Stability study is discussed in LabVIEW using control design and simulation toolkits. Simulation results are illustrated for various running conditions to demonstrate the effectiveness of the transfer function method.

Keywords: Induction motor, Modeling, Stability analysis, Transfer function model.

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Authors: Dilip Kumar S.M, Vijaya Kumar B.P.

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The decisions made by admission control algorithms are based on the availability of network resources viz. bandwidth, energy, memory buffers, etc., without degrading the Quality-of-Service (QoS) requirement of applications that are admitted. In this paper, we present an energy-aware admission control (EAAC) scheme which provides admission control for flows in an ad hoc network based on the knowledge of the present and future residual energy of the intermediate nodes along the routing path. The aim of EAAC is to quantify the energy that the new flow will consume so that it can be decided whether the future residual energy of the nodes along the routing path can satisfy the energy requirement. In other words, this energy-aware routing admits a new flow iff any node in the routing path does not run out of its energy during the transmission of packets. The future residual energy of a node is predicted using the Multi-layer Neural Network (MNN) model. Simulation results shows that the proposed scheme increases the network lifetime. Also the performance of the MNN model is presented.

Keywords: Ad hoc networks, admission control, energy-aware routing, Quality-of-Service, future residual energy, neural network.

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Authors: Mahdieh Khalilinezhad, Silvana Dellepiane, Gianni Vernazza

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The aim of this work is to build a model based on tissue characterization that is able to discriminate pathological and non-pathological regions from three-phasic CT images. With our research and based on a feature selection in different phases, we are trying to design a neural network system with an optimal neuron number in a hidden layer. Our approach consists of three steps: feature selection, feature reduction, and classification. For each region of interest (ROI), 6 distinct sets of texture features are extracted such as: first order histogram parameters, absolute gradient, run-length matrix, co-occurrence matrix, autoregressive model, and wavelet, for a total of 270 texture features. When analyzing more phases, we show that the injection of liquid cause changes to the high relevant features in each region. Our results demonstrate that for detecting HCC tumor phase 3 is the best one in most of the features that we apply to the classification algorithm. The percentage of detection between pathology and healthy classes, according to our method, relates to first order histogram parameters with accuracy of 85% in phase 1, 95% in phase 2, and 95% in phase 3.

Keywords: Feature selection, Multi-phasic liver images, Neural network, Texture analysis.

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Authors: S. Barbaqadze, M. Goderdzishvili, E. Mosidze, L. Lomtadze, V. Mshvildadze, L. Bakuridze, D. Berashvili, A. Bakuridze

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This paper focuses on the formulation of phytobiotic designated for further implantation in poultry farming. Composition was meant to be water-soluble powder containing antibacterial essential oils. The development process involved Thyme, Monarda and Clary sage essential oils. The antimicrobial activity of essential oils composite was meant to be tested against gram-negative and gram-positive bacterial strains. The results are processed using the statistical program Sigma STAT. To make essential oils composition water soluble surfactants were added to them. At the first stage of the study, nine options for the optimal composition of essential oils and surfactants were developed. The effect of the amount of surfactants on the essential oils composition solubility in water has been investigated. On the basis of biopharmaceutical studies, the formulation of phytobiotic has been determined: Thyme, monarda and clary sage essential oils 2:1:1 - 100 parts; Licorice extract 5.25 parts and inhalation lactose 300 parts. A technology for the preparation of phytobiotic has been developed and a technological scheme for the preparation of phytobiotic has been made up. The research was performed within the framework of the grant project CARYS-19-363 funded be the Shota Rustaveli National Science Foundation of Georgia.

Keywords: Clary, essential oils, monarda, phytobiotics, poultry, thyme.

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Authors: Kiran Ijaz, Umar Manzoor, Arshad Ali Shahid

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In this paper we present an extension to Vision Based LRTA* (VLRTA*) known as Vision Based Moving Target Search (VMTS) for capturing unknown moving target in unknown territory with randomly generated obstacles. Target position is unknown to the agents and they cannot predict its position using any probability method. Agents have omni directional vision but can see in one direction at some point in time. Agent-s vision will be blocked by the obstacles in the search space so agent can not see through the obstacles. Proposed algorithm is evaluated on large number of scenarios. Scenarios include grids of sizes from 10x10 to 100x100. Grids had obstacles randomly placed, occupying 0% to 50%, in increments of 10%, of the search space. Experiments used 2 to 9 agents for each randomly generated maze with same obstacle ratio. Observed results suggests that VMTS is effective in locate target time, solution quality and virtual target. In addition, VMTS becomes more efficient if the number of agents is increased with proportion to obstacle ratio.

Keywords: Vision, MTS, Unknown Target, Coordination, VMTS, Multi-Agent.

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Authors: H. Loumi-Fergane, A. Belaidi

Abstract:

The problem of symmetries in field theory has been analyzed using geometric frameworks, such as the multisymplectic models by using in particular the multivector field formalism. In this paper, we expand the vector fields associated to infinitesimal symmetries which give rise to invariant quantities as Noether currents for classical field theories and relativistic mechanic using the multisymplectic geometry where the Poincaré-Cartan form has thus been greatly simplified using the Second Order Partial Differential Equation (SOPDE) for multi-vector fields verifying Euler equations. These symmetries have been classified naturally according to the construction of the fiber bundle used.  In this work, unlike other works using the analytical method, our geometric model has allowed us firstly to distinguish the angular moments of the gauge field obtained during different transformations while these moments are gathered in a single expression and are obtained during a rotation in the Minkowsky space. Secondly, no conditions are imposed on the Lagrangian of the mechanics with respect to its dependence in time and in qⁱ, the currents obtained naturally from the transformations are respectively the energy and the momentum of the system.

Keywords: Field theories, relativistic mechanics, Lagrangian formalism, multisymplectic geometry, symmetries, Noether theorem, conservation laws.

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Authors: Young Kuen Cho, Dae Won Lee, Young-Jin Jung, Sung Kuk Kim, Dong-Hyun Seo, Chang-Yong Ko, Han Sung Kim

Abstract:

Many medical devices are driven by motor pumps. Some researchers reported that the vibration mainly affected medical devices using a motor pump. The purpose of this study was to examine the effect of stiffness and damping coefficient in a 3-dimensional (3D) model of a motor pump and spring. In the present paper, experimental and mathematical tests for the moments of inertia of the 3D model and the material properties were investigated by an INSTRON machine. The response surfaces could be generated by using 3D multi-body analysis and the design of experiment method. It showed that differences in contours of the response surface were clearly found for the particular area. Displacement of the center of the motor pump was decreased at K≈2000 N/M, C≈12.5 N-sec/M. However, the frequency was increased at K≈2000 N/M, C≈15 N-sec/M. In this study, this study suggested experimental technique for vibration reduction for a motor pump in medical device. The combined method suggested in this study will greatly contribute to design of medical devices concerning vibration and noise intervention.

Keywords: Motor pump, Spring, Vibration reduction, Medicaldevices, Moment of Inertia

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Authors: B. Tah, P. Pal, M. Mahato, R. Sarkar, G. B. Talapatra

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Herein, we report the different types of surface morphology due to the interaction between the pure protein Insulin (INS) and catanionic surfactant mixture of Sodium Dodecyl Sulfate (SDS) and Cetyl Trimethyl Ammonium Bromide (CTAB) at air/water interface obtained by the Langmuir-Blodgett (LB) technique. We characterized the aggregations by Scanning Electron Microscopy (SEM), Atomic Force Microscopy (AFM) and Fourier transform infrared spectroscopy (FTIR) in LB films. We found that the INS adsorption increased in presence of catanionic surfactant at air/water interface. The presence of small amount of surfactant induces two-stage growth kinetics due to the pure protein absorption and protein-catanionic surface micelle interaction. The protein remains in native state in presence of small amount of surfactant mixture. Smaller amount of surfactant mixture with INS is producing surface micelle type structure. This may be considered for drug delivery system. On the other hand, INS becomes unfolded and fibrillated in presence of higher amount of surfactant mixture. In both the cases, the protein was successfully immobilized on a glass substrate by the LB technique. These results may find applications in the fundamental science of the physical chemistry of surfactant systems, as well as in the preparation of drug-delivery system.

Keywords: Air/water interface, Catanionic micelle, Insulin, Langmuir-Blodgett film

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Authors: Mardiati Zain, N. Jamarun, A. S. Tjakradidjaja

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The effect of phosphorus supplementation of ammoniated rice straw was studied. The in vitro experiment was carried out following the first stage of Tilley and Terry method. The treatments consisting of four diets were A = 50% ammoniated rice straw + 50% concentrate (control), B = A + 0.2% Phosphor (P) supplement, C = A + 0.4% Phosphor (P) supplement, and D = A + 0.6% Phosphor (P) supplement of dry matter. Completely randomized design was used as the experimental design with differences among treatment means were examined using Duncan multiple range test. Variables measured were total bacterial and cellulolytic bacterial population, cellulolytic enzyme activity, ammonia (NH3) and volatile fatty acid (VFA) concentrations, as fermentability indicators and synthesized microbial protein, as well as degradability indicators including dry matter (DM), organic matter (OM), neutral detergent fibre (NDF), acid detergent fibre (ADF) and cellulose. The results indicated that fermentability and degradability of diets consisting ammoniated rice straw with P supplementation were significantly higher than the control diet (P< 0.05). It is concluded that P supplementation is important to improve fermentability and degradability of rations containing ammoniated RS and concentrate. In terms of the most effective level of P supplementation occurred at a supplementation rate of 0.4% of dry matter.

Keywords: Ammoniated rice straw, phosphorus, fermentability, degradability and synthesized microbial protein.

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Authors: S. Panda, S. C. Swain, A. K. Baliarsingh, C. Ardil

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Optimal supplementary damping controller design for Thyristor Controlled Series Compensator (TCSC) is presented in this paper. For the proposed controller design, a multi-objective fitness function consisting of both damping factors and real part of system electromachanical eigenvalue is used and Real- Coded Genetic Algorithm (RCGA) is employed for the optimal supplementary controller parameters. The performance of the designed supplementary TCSC-based damping controller is tested on a weakly connected power system with different disturbances and loading conditions with parameter variations. Simulation results are presented and compared with a conventional power system stabilizer and also with the TCSC-based supplementary controller when the controller parameters are not optimized to show the effectiveness and robustness of the proposed approach over a wide range of loading conditions and disturbances.

Keywords: Power System Oscillations, Real-Coded Genetic Algorithm (RCGA), Thyristor Controlled Series Compensator (TCSC), Damping Controller, Power System Stabilizer.

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Authors: Karen Puren, Ernst Drewes, Vera Roos

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This paper explores the sense of place in the Vredefort Dome World Heritage site, South Africa, as an essential input for the formulation of spatial planning proposals for the area. Intangible aspects such as personal and symbolic meanings of sites are currently not integrated in spatial planning in South Africa. This may have a detrimental effect on local inhabitants who have a long history with the site and built up a strong place identity. Involving local inhabitants at an early stage of the planning process and incorporating their attitudes and opinions in future intervention in the area, may also contribute to the acceptance of the legitimacy of future policy. An interdisciplinary and mixed-method research approach was followed in this study in order to identify possible ways to anchor spatial planning proposals in the identity of the place. In essence, the qualitative study revealed that inhabitants reflect a deep and personal relationship with and within the area, which contributes significantly to their sense of emotional security and selfidentity. Results include a strong conservation-orientated attitude with regard to the natural rural character of the site, especially in the inner core.

Keywords: Place identity, Sense of Place, Spatial Planning, Vredefort Dome World Heritage Site.

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Authors: Nadezhda Kvatashidze

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The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: Conceptual Framework for financial reporting, Qualitative characteristics of financial information, Professional judgement, Cost constraints, Financial reporting.

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Authors: R. Bremananth

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Acoustic Imaging based sound localization using microphone array is a challenging task in digital-signal processing. Discrete Fourier transform (DFT) based near-field acoustical holography (NAH) is an important acoustical technique for sound source localization and provide an efficient solution to the ill-posed problem. However, in practice, due to the usage of small curtailed aperture and its consequence of significant spectral leakage, the DFT could not reconstruct the active-region-of-sound (AROS) effectively, especially near the edges of aperture. In this paper, we emphasize the fundamental problems of DFT-based NAH, provide a solution to spectral leakage effect by the extrapolation based on linear predictive coding and 2D Tukey windowing. This approach has been tested to localize the single and multi-point sound sources. We observe that incorporating extrapolation technique increases the spatial resolution, localization accuracy and reduces spectral leakage when small curtail aperture with a lower number of sensors accounts.

Keywords: Acoustic Imaging, Discrete Fourier Transform (DFT), k-space wavenumber, Near-Field Acoustical Holography (NAH), Source Localization, Spectral Leakage.

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Authors: Ayo Afolabi, Rudzani Sigwadi, Ambali Abdulkareem

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All around the world pulp and paper industries are the biggest plant production with the environmental pollution as the biggest challenge facing the pulp manufacturing operations. The concern among these industries is to produce a high volume of papers with the high quality standard and of low cost without affecting the environment. This result obtained from this bleaching study show that the activation of peroxide was an effective method of reducing the total applied charge of chlorine dioxide which is harmful to our environment and also show that softwood and hardwood Kraft pulps responded linearly to the peroxide treatments. During the bleaching process the production plant produce chlorines. Under the trial stages chloride dioxide has been reduced by 3 kg/ton to reduce the brightness from 65% ISO to 60% ISO of pulp and the dosing point returned to the E stage charges by pre-treating Kraft pulps with hydrogen peroxide. The pulp and paper industry has developed elemental chlorine free (ECF) and totally chlorine free (TCF) bleaching, in their quest for being environmental friendly, they have been looking at ways to turn their ECF process into a TCF process while still being competitive. This prompted the research to investigate the capability of the hydrogen peroxide as catalyst to reduce chloride dioxide.

Keywords: bleaching, chloride dioxide, elemental chlorine free (ECF), hydrogen peroxide, totally chlorine free (TCF).

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Authors: Paria Soleimani, Arezoo Neshati

Abstract:

Myocardial infarction is one of the leading causes of death in the world. Some of these deaths occur even before the patient reaches the hospital. Myocardial infarction occurs as a result of impaired blood supply. Because the most of these deaths are due to coronary artery disease, hence the awareness of the warning signs of a heart attack is essential. Some heart attacks are sudden and intense, but most of them start slowly, with mild pain or discomfort, then early detection and successful treatment of these symptoms is vital to save them. Therefore, importance and usefulness of a system designing to assist physicians in early diagnosis of the acute heart attacks is obvious. The main purpose of this study would be to enable patients to become better informed about their condition and to encourage them to seek professional care at an earlier stage in the appropriate situations. For this purpose, the data were collected on 711 heart patients in Iran hospitals. 28 attributes of clinical factors can be reported by patients; were studied. Three logistic regression models were made on the basis of the 28 features to predict the risk of heart attacks. The best logistic regression model in terms of performance had a C-index of 0.955 and with an accuracy of 94.9%. The variables, severe chest pain, back pain, cold sweats, shortness of breath, nausea and vomiting, were selected as the main features.

Keywords: Coronary heart disease, acute heart attacks, prediction, logistic regression.

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Authors: Chan-Sik Kim, Jong-Seong Kim, Se Won Lee, Hoo-Gon Choi

Abstract:

In rapidly changing market environment, firms are investing a lot of time and resources into new product development (NPD) projects to make profit and to obtain competitive advantage. However, failure rate of NPD projects is becoming high due to various internal and external risks which hinder successful NPD projects. To reduce the failure rate, it is critical that risks have to be managed effectively and efficiently through good strategy, and treated by optimal responses to minimize risk cost. Four strategies are adopted to handle the risks in this study. The optimal responses are characterized by high reduction of risk costs with high efficiency. This study suggests a framework to decide the optimal responses considering the core risks, risk costs, response efficiency and response costs for successful NPD projects. Both binary particles warm optimization (BPSO) and multi-objective particle swarm optimization (MOPSO) methods are mainly used in the framework. Although several limitations exist in use for real industries, the frame work shows good strength for handling the risks with highly scientific ways through an example.

Keywords: NPD projects, risk cost, strategy, optimal responses, Particle Swarm Optimization.

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Authors: Nahid Ardalani, Ahmadreza Khoogar, H. Roohi

Abstract:

In this paper we compare the response of linear and nonlinear neural network-based prediction schemes in prediction of received Signal-to-Interference Power Ratio (SIR) in Direct Sequence Code Division Multiple Access (DS/CDMA) systems. The nonlinear predictor is Multilayer Perceptron MLP and the linear predictor is an Adaptive Linear (Adaline) predictor. We solve the problem of complexity by using the Minimum Mean Squared Error (MMSE) principle to select the optimal predictors. The optimized Adaline predictor is compared to optimized MLP by employing noisy Rayleigh fading signals with 1.8 GHZ carrier frequency in an urban environment. The results show that the Adaline predictor can estimates SIR with the same error as MLP when the user has the velocity of 5 km/h and 60 km/h but by increasing the velocity up-to 120 km/h the mean squared error of MLP is two times more than Adaline predictor. This makes the Adaline predictor (with lower complexity) more suitable than MLP for closed-loop power control where efficient and accurate identification of the time-varying inverse dynamics of the multi path fading channel is required.

Keywords: Power control, neural networks, DS/CDMA mobilecommunication systems.

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Authors: Ruoya Huang, Ruoxian Huang, Edgar Huang

Abstract:

Based on a convenience sample of 2,092 participants from across all 50 states of the United States, a survey was conducted to explore Americans’ mask-wearing behaviors during COVID-19 according to their political convictions, religious beliefs, and ethnic cultures from late July to early September, 2020. The purpose of the study is to provide evidential support for government policymaking so as to drive up more effective public policies by taking into consideration the variance in these social factors. It was found that the respondents’ party affiliation or preference, religious belief, and ethnicity, in addition to their health condition, gender, level of concern of contracting COVID-19, all affected their mask-wearing habits both in March, the initial coronavirus outbreak stage, and in August, when mask-wearing had been made mandatory by state governments. The study concludes that pandemic awareness campaigns must be run among all citizens, especially among African Americans, Muslims, and Republicans, who have the lowest rates of wearing masks, in order to protect themselves and others. It is recommended that complementary cognitive bias awareness programs should be implemented in non-Black and non-Muslim communities to eliminate social concerns that deter them from wearing masks.

Keywords: COVID-19 pandemic, ethnicity, mask-wearing, policymaking implications, political affiliations, religious beliefs, United States.

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