Search results for: financial analysis funding structure
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10885

Search results for: financial analysis funding structure

8485 Associated Map and Inter-Purchase Time Model for Multiple-Category Products

Authors: Ching-I Chen

Abstract:

The continued rise of e-commerce is the main driver of the rapid growth of global online purchase. Consumers can nearly buy everything they want at one occasion through online shopping. The purchase behavior models which focus on single product category are insufficient to describe online shopping behavior. Therefore, analysis of multi-category purchase gets more and more popular. For example, market basket analysis explores customers’ buying tendency of the association between product categories. The information derived from market basket analysis facilitates to make cross-selling strategies and product recommendation system.

To detect the association between different product categories, we use the market basket analysis with the multidimensional scaling technique to build an associated map which describes how likely multiple product categories are bought at the same time. Besides, we also build an inter-purchase time model for associated products to describe how likely a product will be bought after its associated product is bought. We classify inter-purchase time behaviors of multi-category products into nine types, and use a mixture regression model to integrate those behaviors under our assumptions of purchase sequences. Our sample data is from comScore which provides a panelist-label database that captures detailed browsing and buying behavior of internet users across the United States. Finding the inter-purchase time from books to movie is shorter than the inter-purchase time from movies to books. According to the model analysis and empirical results, this research finally proposes the applications and recommendations in the management.

Keywords: Multiple-category purchase behavior, inter-purchase time, market basket analysis.

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8484 Dissipation of Higher Mode using Numerical Integration Algorithm in Dynamic Analysis

Authors: Jin Sup Kim, Woo Young Jung, Minho Kwon

Abstract:

In general dynamic analyses, lower mode response is of interest, however the higher modes of spatially discretized equations generally do not represent the real behavior and not affects to global response much. Some implicit algorithms, therefore, are introduced to filter out the high-frequency modes using intended numerical error. The objective of this study is to introduce the P-method and PC α-method to compare that with dissipation method and Newmark method through the stability analysis and numerical example. PC α-method gives more accuracy than other methods because it based on the α-method inherits the superior properties of the implicit α-method. In finite element analysis, the PC α-method is more useful than other methods because it is the explicit scheme and it achieves the second order accuracy and numerical damping simultaneously.

Keywords: Dynamic, α-Method, P-Method, PC α-Method, Newmark method.

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8483 Demonstration of Land Use Changes Simulation Using Urban Climate Model

Authors: Barbara Vojvodikova, Katerina Jupova, Iva Ticha

Abstract:

Cities in their historical evolution have always adapted their internal structure to the needs of society (for example protective city walls during classicism era lost their defense function, became unnecessary, were demolished and gave space for new features such as roads, museums or parks). Today it is necessary to modify the internal structure of the city in order to minimize the impact of climate changes on the environment of the population. This article discusses the results of the Urban Climate model owned by VITO, which was carried out as part of a project from the European Union's Horizon grant agreement No 730004 Pan-European Urban Climate Services Climate-Fit city. The use of the model was aimed at changes in land use and land cover in cities related to urban heat islands (UHI). The task of the application was to evaluate possible land use change scenarios in connection with city requirements and ideas. Two pilot areas in the Czech Republic were selected. One is Ostrava and the other Hodonín. The paper provides a demonstration of the application of the model for various possible future development scenarios. It contains an assessment of the suitability or inappropriateness of scenarios of future development depending on the temperature increase. Cities that are preparing to reconstruct the public space are interested in eliminating proposals that would lead to an increase in temperature stress as early as in the assignment phase. If they have evaluation on the unsuitability of some type of design, they can limit it into the proposal phases. Therefore, especially in the application of models on Local level - in 1 m spatial resolution, it was necessary to show which type of proposals would create a significant temperature island in its implementation. Such a type of proposal is considered unsuitable. The model shows that the building itself can create a shady place and thus contribute to the reduction of the UHI. If it sensitively approaches the protection of existing greenery, this new construction may not pose a significant problem. More massive interventions leading to the reduction of existing greenery create a new heat island space.

Keywords: Heat islands, land use, urban climate model.

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8482 Networks in the Tourism Sector in Brazil: Proposal of a Management Model Applied to Tourism Clusters

Authors: Gysele Lima Ricci, Jose Miguel Rodriguez Anton

Abstract:

Companies in the tourism sector need to achieve competitive advantages for their survival in the market. In this way, the models based on association, cooperation, complementarity, distribution, exchange and mutual assistance arise as a possibility of organizational development, taking as reference the concept of networks. Many companies seek to partner in local networks as clusters to act together and associate. The main objective of the present research is to identify the specificities of management and the practices of cooperation in the tourist destination of São Paulo - Brazil, and to propose a new management model with possible cluster of tourism. The empirical analysis was carried out in three phases. As a first phase, a research was made by the companies, associations and tourism organizations existing in São Paulo, analyzing the characteristics of their business. In the second phase, the management specificities and cooperation practice used in the tourist destination. And in the third phase, identifying the possible strengths and weaknesses that potential or potential tourist cluster could have, proposing the development of the management model of the same adapted to the needs of the companies, associations and organizations. As a main result, it has been identified that companies, associations and organizations could be looking for synergies with each other and collaborate through a Hiperred organizational structure, in which they share their knowledge, try to make the most of the collaboration and to benefit from three concepts: flexibility, learning and collaboration. Finally, it is concluded that, the proposed tourism cluster management model is viable for the development of tourism destinations because it makes it possible to strategically address agents which are responsible for public policies, as well as public and private companies and organizations in their strategies competitiveness and cooperation.

Keywords: Cluster, management model, networks, tourism sector.

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8481 Understanding ICT Behaviors among Health Workers in Sub-Saharan Africa: A Cross-Sectional Study for Laboratory Persons in Uganda

Authors: M. Kasusse, M. Rosette, E. Burke, C. Mwangi, R. Batamwita, N. Tumwesigye, S. Aisu

Abstract:

A cross-sectional survey to ascertain the capacity of laboratory persons in using ICTs was conducted in 15 Ugandan districts (July-August 2013). A self-administered questionnaire served as data collection tool, interview guide and observation checklist. 69 questionnaires were filled, 12 interviews conducted, 45 HC observed. SPSS statistics 17.0 and SAS 9.2 software were used for entry and analyses. 69.35% of participants find it difficult to access a computer at work. Of the 30.65% who find it easy to access a computer at work, a significant 21.05% spend 0 hours on a computer daily. 60% of the participants cannot access internet at work. Of the 40% who have internet at work, a significant 20% lack email address but 20% weekly read emails weekly and 48% daily. It is viable/feasible to pilot informatics projects as strategies to build bridges develop skills for e-health landscape in laboratory services with a bigger financial muscle.

Keywords: ICT Behavior, Clinical Laboratory persons, Sub-Saharan Africa, Uganda.

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8480 Turbine Trip without Bypass Analysis of Kuosheng Nuclear Power Plant Using TRACE Coupling with FRAPTRAN

Authors: J. R. Wang, H. T. Lin, H. C. Chang, W. K. Lin, W. Y. Li, C. Shih

Abstract:

This analysis of Kuosheng nuclear power plant (NPP) was performed mainly by TRACE, assisted with FRAPTRAN and FRAPCON. SNAP v2.2.1 and TRACE v5.0p3 are used to develop the Kuosheng NPP SPU TRACE model which can simulate the turbine trip without bypass transient. From the analysis of TRACE, the important parameters such as dome pressure, coolant temperature and pressure can be determined. Through these parameters, comparing with the criteria which were formulated by United States Nuclear Regulatory Commission (U.S. NRC), we can determine whether the Kuoshengnuclear power plant failed or not in the accident analysis. However, from the data of TRACE, the fuel rods status cannot be determined. With the information from TRACE and burn-up analysis obtained from FRAPCON, FRAPTRAN analyzes more details about the fuel rods in this transient. Besides, through the SNAP interface, the data results can be presented as an animation. From the animation, the TRACE and FRAPTRAN data can be merged together that may be realized by the readers more easily. In this research, TRACE showed that the maximum dome pressure of the reactor reaches to 8.32 MPa, which is lower than the acceptance limit 9.58 MPa. Furthermore, FRAPTRAN revels that the maximum strain is about 0.00165, which is below the criteria 0.01. In addition, cladding enthalpy is 52.44 cal/g which is lower than 170 cal/g specified by the USNRC NUREG-0800 Standard Review Plan.

Keywords: Turbine trip without bypass, Kuosheng NPP, TRACE, FRAPTRAN, SNAP animation.

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8479 Numerical Investigation of Nozzle Shape Effect on Shock Wave in Natural Gas Processing

Authors: Esam I. Jassim, Mohamed M. Awad

Abstract:

Natural gas flow contains undesirable solid particles, liquid condensation, and/or oil droplets and requires reliable removing equipment to perform filtration. Recent natural gas processing applications are demanded compactness and reliability of process equipment. Since conventional means are sophisticated in design, poor in efficiency, and continue lacking robust, a supersonic nozzle has been introduced as an alternative means to meet such demands. A 3-D Convergent-Divergent Nozzle is simulated using commercial Code for pressure ratio (NPR) varies from 1.2 to 2. Six different shapes of nozzle are numerically examined to illustrate the position of shock-wave as such spot could be considered as a benchmark of particle separation. Rectangle, triangle, circular, elliptical, pentagon, and hexagon nozzles are simulated using Fluent Code with all have same cross-sectional area. The simple one-dimensional inviscid theory does not describe the actual features of fluid flow precisely as it ignores the impact of nozzle configuration on the flow properties. CFD Simulation results, however, show that nozzle geometry influences the flow structures including location of shock wave. The CFD analysis predicts shock appearance when p01/pa>1.2 for almost all geometry and locates at the lower area ratio (Ae/At). Simulation results showed that shock wave in Elliptical nozzle has the farthest distance from the throat among the others at relatively small NPR. As NPR increases, hexagon would be the farthest. The numerical result is compared with available experimental data and has shown good agreement in terms of shock location and flow structure.

Keywords: CFD, Particle Separation, Shock wave, Supersonic Nozzle.

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8478 Community Detection-based Analysis of the Human Interactome Network

Authors: Razvan Bocu, Sabin Tabirca

Abstract:

The study of proteomics reached unexpected levels of interest, as a direct consequence of its discovered influence over some complex biological phenomena, such as problematic diseases like cancer. This paper presents a new technique that allows for an accurate analysis of the human interactome network. It is basically a two-step analysis process that involves, at first, the detection of each protein-s absolute importance through the betweenness centrality computation. Then, the second step determines the functionallyrelated communities of proteins. For this purpose, we use a community detection technique that is based on the edge betweenness calculation. The new technique was thoroughly tested on real biological data and the results prove some interesting properties of those proteins that are involved in the carcinogenesis process. Apart from its experimental usefulness, the novel technique is also computationally effective in terms of execution times. Based on the analysis- results, some topological features of cancer mutated proteins are presented and a possible optimization solution for cancer drugs design is suggested.

Keywords: Betweenness centrality, interactome networks, proteinprotein interactions, protein communities, cancer.

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8477 The Pragmatist Basis of Material Hermeneutics

Authors: Juho Lindholm

Abstract:

Practical hermeneutics explores the emergence of meaning in scientific practice. Visual hermeneutics is its subclass which explores the emergence of meaning in instrumentally mediated interactions with scientific objects. There remains to be explained, upon what theory of meaning their discussions are based. Linguistic theories of meaning seem utterly inappropriate for the analysis of the non-linguistic meanings that such hermeneutics invoke. In this article, it will be shown by conceptual analysis that the so-called “pragmatic maxim” provides sufficient resources for the philosophical analysis of such meanings. The “pragmatic maxim” states that the meaning of a thing consists in the potential practical effects of that thing. Because this notion is not confined to language, it can be broadly applied to anything meaningful, including practices and the instruments which are part of practices.

Keywords: Hermeneutics, philosophy of science, pragmatism, theory of meaning.

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8476 Computational Conjugate Heat Transfer Analysis of HP Stage Turbine Blade Cooling: Effect of Turbulator Geometry in Helicoidal Cooling Duct

Authors: Chandrakant R Kini, Satish Shenoy B, Yagnesh Sharma N.

Abstract:

In a bid to improve turbine entry temperature for maximizing the thermal efficiency of the HP stage gas turbine blade, an attempt is made in this paper to compare the performance of helicoidal ducted blade cooling with turbulator of different geometric proportion. It is found from analysis that there is significant improvement in cooling characteristics for turbine blade with turbulator geometry having larger e/D ratio. Also it is found from analysis, performance is vastly improved for greater thickness of turbulator geometry.

Keywords: Conjugate heat transfer, turbine blade cooling, helicoidal cooling duct, turbulator.

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8475 DD Models for Reports Building

Authors: Ljerka Hrženjak-Šego, Željko Polić, Zdravka Aljinović

Abstract:

In general, reports are a form of representing data in such way that user gets the information he needs. They can be built in various ways, from the simplest (“select from") to the most complex ones (results derived from different sources/tables with complex formulas applied). Furthermore, rules of calculations could be written as a program hard code or built in the database to be used by dynamic code. This paper will introduce two types of reports, defined in the DB structure. The main goal is to manage calculations in optimal way, keeping maintenance of reports as simple and smooth as possible.

Keywords: Data Definition diagram, Server Model Diagram, system modelling, reports.

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8474 Steady State of Passive and Active Suspensions in the Physical Domain

Authors: Gilberto Gonzalez-A, Jorge Madrigal

Abstract:

The steady state response of bond graphs representing passive and active suspension is presented. A bond graph with preferred derivative causality assignment to get the steady state is proposed. A general junction structure of this bond graph is proposed. The proposed methodology to passive and active suspensions is applied.

Keywords: Bond graph, steady state, active suspension.

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8473 Pushover Analysis of Masonry Infilled Reinforced Concrete Frames for Performance Based Design for Near Field Earthquakes

Authors: Alok Madan, Ashok Gupta, Arshad K. Hashmi

Abstract:

Non-linear dynamic time history analysis is considered as the most advanced and comprehensive analytical method for evaluating the seismic response and performance of multi-degree-of-freedom building structures under the influence of earthquake ground motions. However, effective and accurate application of the method requires the implementation of advanced hysteretic constitutive models of the various structural components including masonry infill panels. Sophisticated computational research tools that incorporate realistic hysteresis models for non-linear dynamic time-history analysis are not popular among the professional engineers as they are not only difficult to access but also complex and time-consuming to use. In addition, commercial computer programs for structural analysis and design that are acceptable to practicing engineers do not generally integrate advanced hysteretic models which can accurately simulate the hysteresis behavior of structural elements with a realistic representation of strength degradation, stiffness deterioration, energy dissipation and ‘pinching’ under cyclic load reversals in the inelastic range of behavior. In this scenario, push-over or non-linear static analysis methods have gained significant popularity, as they can be employed to assess the seismic performance of building structures while avoiding the complexities and difficulties associated with non-linear dynamic time-history analysis. “Push-over” or non-linear static analysis offers a practical and efficient alternative to non-linear dynamic time-history analysis for rationally evaluating the seismic demands. The present paper is based on the analytical investigation of the effect of distribution of masonry infill panels over the elevation of planar masonry infilled reinforced concrete [R/C] frames on the seismic demands using the capacity spectrum procedures implementing nonlinear static analysis [pushover analysis] in conjunction with the response spectrum concept. An important objective of the present study is to numerically evaluate the adequacy of the capacity spectrum method using pushover analysis for performance based design of masonry infilled R/C frames for near-field earthquake ground motions.

Keywords: Nonlinear analysis, capacity spectrum method, response spectrum, seismic demand, near-field earthquakes.

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8472 Similarity Measures and Weighted Fuzzy C-Mean Clustering Algorithm

Authors: Bainian Li, Kongsheng Zhang, Jian Xu

Abstract:

In this paper we study the fuzzy c-mean clustering algorithm combined with principal components method. Demonstratively analysis indicate that the new clustering method is well rather than some clustering algorithms. We also consider the validity of clustering method.

Keywords: FCM algorithm, Principal Components Analysis, Clustervalidity

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8471 Throughput Analysis over Power Line Communication Channel in an Electric Noisy Scenario

Authors: Edward P. Guillen, Julián J. López, Cesar Y. Barahona

Abstract:

Powerline Communications –PLC– as an alternative method for broadband networking, has the advantage of transmitting over channels already used for electrical distribution or even transmission. But these channels have been not designed with usual wired channels requirements for broadband applications such as stable impedance or known attenuation, and the network have to reject noises caused by electrical appliances that share the same channel. Noise control standards are difficult to complain or simply do not exist on Latin-American environments. This paper analyzes PLC throughput for home connectivity by probing noisy channel scenarios in a PLC network and the statistical results are shown.

Keywords: Power Line Communications, OFDM, Noise Analysis, Throughput Analysis, PLC, Home Network.

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8470 Manufacturers-Retailers: The New Actor in the U.S. Furniture Industry. Characteristics and Implications for the Chinese Industry

Authors: Lidia Martínez Murillo

Abstract:

Since the 1990s the American furniture industry faces a transition period. Manufacturers, one of its most important actors made its entrance into the retail industry. This shift has had deep consequences not only for the American furniture industry as a whole, but also for other international furniture industries, especially the Chinese. The present work aims to analyze this actor based on the distinction provided by the Global Commodity Chain Theory. It stresses its characteristics, structure, operational way and importance for both the U.S. and the Chinese furniture industries.

Keywords: M&RC, blended strategy, U.S. furniture industry, Chinese furniture industry.

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8469 Knowledge Transfer among Cross-Functional Teams as a Continual Improvement Process

Authors: Sergio Mauricio Pérez López, Luis Rodrigo Valencia Pérez, Juan Manuel Peña Aguilar, Adelina Morita Alexander

Abstract:

The culture of continuous improvement in organizations is very important as it represents a source of competitive advantage. This article discusses the transfer of knowledge between companies which formed cross-functional teams and used a dynamic model for knowledge creation as a framework. In addition, the article discusses the structure of cognitive assets in companies and the concept of "stickiness" (which is defined as an obstacle to the transfer of knowledge). The purpose of this analysis is to show that an improvement in the attitude of individual members of an organization creates opportunities, and that an exchange of information and knowledge leads to generating continuous improvements in the company as a whole. This article also discusses the importance of creating the proper conditions for sharing tacit knowledge. By narrowing gaps between people, mutual trust can be created and thus contribute to an increase in sharing. The concept of adapting knowledge to new environments will be highlighted, as it is essential for companies to translate and modify information so that such information can fit the context of receiving organizations. Adaptation will ensure that the transfer process is carried out smoothly by preventing "stickiness". When developing the transfer process on cross-functional teams (as opposed to working groups), the team acquires the flexibility and responsiveness necessary to meet objectives. These types of cross-functional teams also generate synergy due to the array of different work backgrounds of their individuals. When synergy is established, a culture of continuous improvement is created.

Keywords: Knowledge transfer, continuous improvement, teamwork, cognitive assets.

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8468 Multivariate Statistical Analysis of Decathlon Performance Results in Olympic Athletes (1988-2008)

Authors: Jaebum Park, Vladimir M. Zatsiorsky

Abstract:

The performance results of the athletes competed in the 1988-2008 Olympic Games were analyzed (n = 166). The data were obtained from the IAAF official protocols. In the principal component analysis, the first three principal components explained 70% of the total variance. In the 1st principal component (with 43.1% of total variance explained) the largest factor loadings were for 100m (0.89), 400m (0.81), 110m hurdle run (0.76), and long jump (–0.72). This factor can be interpreted as the 'sprinting performance'. The loadings on the 2nd factor (15.3% of the total variance) presented a counter-intuitive throwing-jumping combination: the highest loadings were for throwing events (javelin throwing 0.76; shot put 0.74; and discus throwing 0.73) and also for jumping events (high jump 0.62; pole vaulting 0.58). On the 3rd factor (11.6% of total variance), the largest loading was for 1500 m running (0.88); all other loadings were below 0.4.

Keywords: Decathlon, principal component analysis, Olympic Games, multivariate statistical analysis.

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8467 Scene Adaptive Shadow Detection Algorithm

Authors: Mohammed Ibrahim M, Anupama R.

Abstract:

Robustness is one of the primary performance criteria for an Intelligent Video Surveillance (IVS) system. One of the key factors in enhancing the robustness of dynamic video analysis is,providing accurate and reliable means for shadow detection. If left undetected, shadow pixels may result in incorrect object tracking and classification, as it tends to distort localization and measurement information. Most of the algorithms proposed in literature are computationally expensive; some to the extent of equalling computational requirement of motion detection. In this paper, the homogeneity property of shadows is explored in a novel way for shadow detection. An adaptive division image (which highlights homogeneity property of shadows) analysis followed by a relatively simpler projection histogram analysis for penumbra suppression is the key novelty in our approach.

Keywords: homogeneity, penumbra, projection histogram, shadow correction

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8466 Fully Automated Methods for the Detection and Segmentation of Mitochondria in Microscopy Images

Authors: Blessing Ojeme, Frederick Quinn, Russell Karls, Shannon Quinn

Abstract:

The detection and segmentation of mitochondria from fluorescence microscopy is crucial for understanding the complex structure of the nervous system. However, the constant fission and fusion of mitochondria and image distortion in the background make the task of detection and segmentation challenging. Although there exists a number of open-source software tools and artificial intelligence (AI) methods designed for analyzing mitochondrial images, the availability of only a few combined expertise in the medical field and AI required to utilize these tools poses a challenge to its full adoption and use in clinical settings. Motivated by the advantages of automated methods in terms of good performance, minimum detection time, ease of implementation, and cross-platform compactibility, this study proposes a fully automated framework for the detection and segmentation of mitochondria using both image shape information and descriptive statistics. Using the low-cost, open-source Python and OpenCV library, the algorithms are implemented in three stages: pre-processing; image binarization; and coarse-to-fine segmentation. The proposed model is validated using the fluorescence mitochondrial dataset. Ground truth labels generated using Labkit were also used to evaluate the performance of our detection and segmentation model using precision, recall and rand index. The study produces good detection and segmentation results and reports the challenges encountered during the image analysis of mitochondrial morphology from the fluorescence mitochondrial dataset. A discussion on the methods and future perspectives of fully automated frameworks concludes the paper.

Keywords: 2D, Binarization, CLAHE, detection, fluorescence microscopy, mitochondria, segmentation.

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8465 Architecture, Implementation and Application of Tools for Experimental Analysis

Authors: Tom Dowling, Adam Duffy

Abstract:

This paper presents an architecture to assist in the development of tools to perform experimental analysis. Existing implementations of tools based on this architecture are also described in this paper. These tools are applied to the real world problem of fault attack emulation and detection in cryptographic algorithms.

Keywords: Software Architectures and Design, Software Componentsand Reuse, Engineering Secure Software.

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8464 On the Use of Image Processing Techniques for the Estimation of the Porosity of Textile Fabrics

Authors: Ahmet Çay, Savvas Vassiliadis, Maria Rangoussi, Işık Tarakçıoğlu

Abstract:

This paper presents a novel approach to assessing textile porosity by the application of the image analysis techniques. The images of different types of sample fabrics, taken through a microscope when the fabric is placed over a constant light source,transfer the problem into the image analysis domain. Indeed, porosity can thus be expressed in terms of a brightness percentage index calculated on the digital microscope image. Furthermore, it is meaningful to compare the brightness percentage index with the air permeability and the tightness indices of each fabric type. We have experimentally shown that there exists an approximately linear relation between brightness percentage and air permeability indices.

Keywords: Textile fabrics, porosity, air permeability, image analysis, light transmission.

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8463 Environmental Accounting: A Conceptual Study of Indian Context

Authors: Pradip Kumar Das

Abstract:

As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.

Keywords: Environmental accounting, environmental degradation, environmental management, environmental resources.

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8462 Straight Line Defect Detection with Feed Forward Neural Network

Authors: S. Liangwongsan, A. Oonsivilai

Abstract:

Nowadays, hard disk is one of the most popular storage components. In hard disk industry, the hard disk drive must pass various complex processes and tested systems. In each step, there are some failures. To reduce waste from these failures, we must find the root cause of those failures. Conventionall data analysis method is not effective enough to analyze the large capacity of data. In this paper, we proposed the Hough method for straight line detection that helps to detect straight line defect patterns that occurs in hard disk drive. The proposed method will help to increase more speed and accuracy in failure analysis.

Keywords: Hough Transform, Failure Analysis, Media, Hard Disk Drive

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8461 CFD Analysis of a Centrifugal Fan for Performance Enhancement using Converging Boundary Layer Suction Slots

Authors: K. Vasudeva Karanth, N. Yagnesh Sharma

Abstract:

Generally flow behavior in centrifugal fan is observed to be in a state of instability with flow separation zones on suction surface as well as near the front shroud. Overall performance of the diffusion process in a centrifugal fan could be enhanced by judiciously introducing the boundary layer suction slots. With easy accessibility of CFD as an analytical tool, an extensive numerical whole field analysis of the effect of boundary layer suction slots in discrete regions of suspected separation points is possible. This paper attempts to explore the effect of boundary layer suction slots corresponding to various geometrical locations on the impeller with converging configurations for the slots. The analysis shows that the converging suction slots located on the impeller blade about 25% from the trailing edge, significantly improves the static pressure recovery across the fan. Also it is found that Slots provided at a radial distance of about 12% from the leading and trailing edges marginally improve the static pressure recovery across the fan.

Keywords: Boundary layer suction converging slot, Flowseparation, Sliding mesh, Unsteady analysis, Recirculation zone, Jetsand wakes.

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8460 Structure of Covering-based Rough Sets

Authors: Shiping Wang, Peiyong Zhu, William Zhu

Abstract:

Rough set theory is a very effective tool to deal with granularity and vagueness in information systems. Covering-based rough set theory is an extension of classical rough set theory. In this paper, firstly we present the characteristics of the reducible element and the minimal description covering-based rough sets through downsets. Then we establish lattices and topological spaces in coveringbased rough sets through down-sets and up-sets. In this way, one can investigate covering-based rough sets from algebraic and topological points of view.

Keywords: Covering, poset, down-set, lattice, topological space, topological base.

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8459 Numerical and Experimental Analyses of a Semi-Active Pendulum Tuned Mass Damper

Authors: H. Juma, F. Al-hujaili, R. Kashani

Abstract:

Modern structures such as floor systems, pedestrian bridges and high-rise buildings have become lighter in mass and more flexible with negligible damping and thus prone to vibration. In this paper, a semi-actively controlled pendulum tuned mass dampers (PTMD) is presented that uses air springs as both the restoring (resilient) and energy dissipating (damping) elements; the tuned mass damper (TMD) uses no passive dampers. The proposed PTMD can readily be fine-tuned and re-tuned, via software, without changing any hardware. Almost all existing semi-active systems have the three elements that passive TMDs have, i.e., inertia, resilient, and dissipative elements with some adjustability built into one or two of these elements. The proposed semi-active air suspended TMD, on the other hand, is made up of only inertia and resilience elements. A notable feature of this TMD is the absence of a physical damping element in its make-up. The required viscous damping is introduced into the TMD using a semi-active control scheme residing in a micro-controller which actuates a high-speed proportional valve regulating the flow of air in and out of the air springs. In addition to introducing damping into the TMD, the semi-active control scheme adjusts the stiffness of the TMD. The focus of this work has been the synthesis and analysis of the control algorithms and strategies to vary the tuning accuracy, introduce damping into air suspended PTMD, and enable the PTMD to self-tune itself. The accelerations of the main structure and PTMD as well as the pressure in the air springs are used as the feedback signals in control strategies. Numerical simulation and experimental evaluation of the proposed tuned damping system are presented in this paper.

Keywords: Tuned mass damper, air spring, semi-active, vibration control.

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8458 Manufacturers-Retailers: The New Actor in the U.S. Furniture Industry. Characteristics and Implications for the Chinese Furniture Industry

Authors: Lidia Martínez Murillo

Abstract:

Since the 1990s the American furniture industry faces a transition period. Manufacturers, one of its most important actors made its entrance into the retail industry. This shift has had deep consequences not only for the American furniture industry as a whole, but also for other international furniture industries, especially the Chinese. The present work aims to analyze this actor based on the distinction provided by the Global Commodity Chain Theory. It stresses its characteristics, structure, operational way and importance for both the U.S. and the Chinese furniture industries.

Keywords: M&RC, blended strategy, U.S. furniture industry, Chinese furniture industry.

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8457 Integrating Low and High Level Object Recognition Steps

Authors: András Barta, István Vajk

Abstract:

In pattern recognition applications the low level segmentation and the high level object recognition are generally considered as two separate steps. The paper presents a method that bridges the gap between the low and the high level object recognition. It is based on a Bayesian network representation and network propagation algorithm. At the low level it uses hierarchical structure of quadratic spline wavelet image bases. The method is demonstrated for a simple circuit diagram component identification problem.

Keywords: Object recognition, Bayesian network, Wavelets, Document processing.

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8456 Deficiencies of Lung Segmentation Techniques using CT Scan Images for CAD

Authors: Nisar Ahmed Memon, Anwar Majid Mirza, S.A.M. Gilani

Abstract:

Segmentation is an important step in medical image analysis and classification for radiological evaluation or computer aided diagnosis. This paper presents the problem of inaccurate lung segmentation as observed in algorithms presented by researchers working in the area of medical image analysis. The different lung segmentation techniques have been tested using the dataset of 19 patients consisting of a total of 917 images. We obtained datasets of 11 patients from Ackron University, USA and of 8 patients from AGA Khan Medical University, Pakistan. After testing the algorithms against datasets, the deficiencies of each algorithm have been highlighted.

Keywords: Computer Aided Diagnosis (CAD), MathematicalMorphology, Medical Image Analysis, Region Growing, Segmentation, Thresholding,

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