Search results for: Control Approach.

Authors: Thomas Odaker, Dieter Kranzlmueller, Jens Volkert

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We present an approach to triangle mesh simplification designed to be executed on the GPU. We use a quadric error metric to calculate an error value for each vertex of the mesh and order all vertices based on this value. This step is followed by the parallel removal of a number of vertices with the lowest calculated error values. To allow for the parallel removal of multiple vertices we use a set of per-vertex boundaries that prevent mesh foldovers even when simplification operations are performed on neighbouring vertices. We execute multiple iterations of the calculation of the vertex errors, ordering of the error values and removal of vertices until either a desired number of vertices remains in the mesh or a minimum error value is reached. This parallel approach is used to speed up the simplification process while maintaining mesh topology and avoiding foldovers at every step of the simplification.

Keywords: Computer graphics, half edge collapse, mesh simplification, precomputed simplification, topology preserving.

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Authors: H. Elomari, M. Fallah, A. Elmousadik

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This work was conducted in the Souss region, known by severe water scarcity and a high agricultural activity dominated by the citrus (representing 40% of the area of Morocco's citrus). The objective of this work is to diagnose the current situation of the water efficiency in citrus irrigation and analyze the impact of various production factors on water productivity and its sustainability in the context of climate change. A field survey was conducted on 65 farms with areas varying from 0.5 to 350 ha. The stratification method was adopted as a sampling frame. Initial result indicates that the use of water shows a huge shortfall, since 31% of farms in the region are still using the surface irrigation system and 67% of farms are still using only the experience of the manager to control and adjust irrigation. The assessment of water productivity showed a value of 1.2 kg/m³ for surface irrigation and 3.8 kg/m³ for drip irrigation. The use of tools for control and adjustment of irrigation increases the water productivity of drip irrigation by 25%. The availability of the technical staff (internal or external) allows an increase in productivity of 172.4% compared to farms without technical advice.

Keywords: Citrus, irrigation efficiency, water productivity, drip irrigation.

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Authors: Wimalin S. Laosiritaworn, Pongsak Holimchayachotikul

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this article proposed a methodology for computer numerical control (CNC) machine scoring. The case study company is a manufacturer of hard disk drive parts in Thailand. In this company, sample of parts manufactured from CNC machine are usually taken randomly for quality inspection. These inspection data were used to make a decision to shut down the machine if it has tendency to produce parts that are out of specification. Large amount of data are produced in this process and data mining could be very useful technique in analyzing them. In this research, data mining techniques were used to construct a machine scoring model called 'machine priority assessment model (MPAM)'. This model helps to ensure that the machine with higher risk of producing defective parts be inspected before those with lower risk. If the defective prone machine is identified sooner, defective part and rework could be reduced hence improving the overall productivity. The results showed that the proposed method can be successfully implemented and approximately 351,000 baht of opportunity cost could have saved in the case study company.

Keywords: Computer Numerical Control, Data Mining, HardDisk Drive.

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Authors: Guilherme Ribeiro, Alexandre Oliveira, Antonio Ferreira, Shyam Visweswaran, Gregory Cooper

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Patient-specific models are instance-based learning algorithms that take advantage of the particular features of the patient case at hand to predict an outcome. We introduce two patient-specific algorithms based on decision tree paradigm that use AUC as a metric to select an attribute. We apply the patient specific algorithms to predict outcomes in several datasets, including medical datasets. Compared to the patient-specific decision path (PSDP) entropy-based and CART methods, the AUC-based patient-specific decision path models performed equivalently on area under the ROC curve (AUC). Our results provide support for patient-specific methods being a promising approach for making clinical predictions.

Keywords: Approach instance-based, area Under the ROC Curve, Patient-specific Decision Path, clinical predictions.

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Authors: Christine K. Fulmer

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Social work education is competency based in nature. There is an expectation that graduates of social work programs throughout the world are to be prepared to practice at a level of competence, which is beneficial to both the well-being of individuals and community. Experiential learning is one way to prepare students for competent practice. The use of Problem-Based Learning (PBL) is a form experiential education that has been successful in a number of disciplines to bridge the gap between the theoretical concepts in the classroom to the real world. PBL aligns with the constructivist theoretical approach to learning, which emphasizes the integration of new knowledge with the beliefs students already hold. In addition, the basic tenants of PBL correspond well with the practice behaviors associated with social work practice including multi-disciplinary collaboration and critical thinking. This paper makes an argument for utilizing PBL in social work education.

Keywords: Constructivist theoretical approach, experiential learning, pedagogy, problem-based learning, social work education.

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Authors: N. Yuvaraj, V. B. Prakash, D. Venkatraj

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This paper may be considered as combination of both pervasive computing and Differential GPS (global positioning satellite) which relates to control automatic traffic signals in such a way as to pre-empt normal signal operation and permit lifesaving vehicles. Before knowing the arrival of the lifesaving vehicles from the signal there is a chance of clearing the traffic. Traffic signal preemption system includes a vehicle equipped with onboard computer system capable of capturing diagnostic information and estimated location of the lifesaving vehicle using the information provided by GPS receiver connected to the onboard computer system and transmitting the information-s using a wireless transmitter via a wireless network. The fleet management system connected to a wireless receiver is capable of receiving the information transmitted by the lifesaving vehicle .A computer is also located at the intersection uses corrected vehicle position, speed & direction measurements, in conjunction with previously recorded data defining approach routes to the intersection, to determine the optimum time to switch a traffic light controller to preemption mode so that lifesaving vehicles can pass safely. In case when the ambulance need to take a “U" turn in a heavy traffic area we suggest a solution. Now we are going to make use of computerized median which uses LINKED BLOCKS (removable) to solve the above problem.

Keywords: Ubiquitous computing, differential GPS, fleet management system, wireless transmitter and receiver computerized median i.e. linked blocks (removable).

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Authors: Pulak Swain, A. K. Ojha

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Portfolio optimization is based on dealing with the problems of efficient asset allocation. Risk and Expected return are two conflicting criteria in such problems, where the investor prefers the return to be high and the risk to be low. Using multi-objective approach we can solve those type of problems. However the information which we have for the input parameters are generally ambiguous and the input values can fluctuate around some nominal values. We can not ignore the uncertainty in input values, as they can affect the asset allocation drastically. So we use Robust Optimization approach to the problems where the input parameters comes under box uncertainty. In this paper, we solve the multi criteria robust problem with the help of  E- constraint method.

Keywords: Portfolio optimization, multi-objective optimization, E-constraint method, box uncertainty, robust optimization.

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Authors: Raquib Ahsan, Md. Mahir Asif, Md. Zahidul Alam

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A huge portion of old masonry buildings in Bangladesh are vulnerable to earthquake. In most of the cases these buildings contain unreinforced masonry wall which are most likely to be subjected to earthquake damages. Due to deterioration of mortar joint and aging, shear resistance of these unreinforced masonry walls dwindle. So, retrofitting of these old buildings has become an important issue. Among many researched and experimented techniques, ferrocement retrofitting can be a low cost technique in context of the economic condition of Bangladesh. This study aims at investigating the behavior of ferrocement retrofitted unconfined URM walls under different types of cyclic loading. Four 725 mm × 725 mm masonry wall units were prepared with bricks jointed by stretcher bond with 12.5 mm mortar between two adjacent layers of bricks. To compare the effectiveness of ferrocement retrofitting a particular type wire mesh was used in this experiment which is 20 gauge woven wire mesh with 12.5 mm × 12.5 mm square opening. After retrofitting with ferrocement these wall units were tested by applying cyclic deformation along the diagonals of the specimens. Then a comparative study was performed between the retrofitted specimens and control specimens for both partially reversed cyclic load condition and cyclic compression load condition. The experiment results show that ultimate load carrying capacities of ferrocement retrofitted specimens are 35% and 27% greater than the control specimen under partially reversed cyclic loading and cyclic compression respectively. And before failure the deformations of ferrocement retrofitted specimens are 43% and 33% greater than the control specimen under reversed cyclic loading and cyclic compression respectively. Therefore, the test results show that the ultimate load carrying capacity and ductility of ferrocement retrofitted specimens have improved.

Keywords: Cyclic compression, ferrocement, masonry wall, partially reversed cyclic load, retrofitting.

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Authors: Sahba Sadir, M. R. A. Kadir, A. Öchsner, M. N. Harun

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Scaffolds play a key role in tissue engineering and can be produced in many different ways depending on the applications and the materials used. Most researchers used an experimental trialand- error approach into new biomaterials but computer simulation applied to tissue engineering can offer a more exhaustive approach to test and screen out biomaterials. This paper develops the model of scaffolds and Computational Fluid Dynamics that show the value of computer simulations in determining the influence of the geometrical scaffold parameter porosity, pore size and shape on the permeability of scaffolds, magnitude of velocity, drop pressure, shear stress distribution and level and the proper design of the geometry of the scaffold. This creates a need for more advanced studies that include aspects of dynamic conditions of a micro fluid passing through the scaffold were characterized for tissue engineering applications and differentiation of tissues within scaffolds.

Keywords: Scaffold engineering, Tissue engineering, Cellularstructure, Biomaterial, Computational fluid dynamics.

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Authors: Hanaa Farouk Saleh

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The main purposes of this study are to develop a scale that reflects emerging theoretical understandings of new media credibility, based on the evolution of credibility studies in western researches, identification of the determinants of credibility in the media and its components by comparing traditional and new media credibility scales and building accumulative scale to test new media credibility. This approach was built on western researches using conceptualizations of media credibility, which focuses on four principal components: Source (journalist), message (article), medium (newspaper, radio, TV, web, etc.), and organization (owner of the medium), and adding user and cultural context as key components to assess new media credibility in particular. This study’s value lies in its contribution to the conceptualization and development of new media credibility through the creation of a theoretical measurement tool. Future studies should explore this scale to test new media credibility, which represents a promising new approach in the efforts to define and measure credibility of all media types.

Keywords: Credibility scale, media credibility components, new media credibility scale, scale development.

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Authors: M. Peña Aguilar Juan, E. Nava Galván Claudia, Pastrana Palma Alberto

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In this work was developed and implemented a thermal fogging disinfection system to counteract pathogens from poultry feces in agribusiness farms, to reduce mortality rates and increase biosafety in them. The control system consists of two phases for the conditioning of the farm during the sanitary break. In the first phase, viral and bacterial inactivation was performed by treating the stool dry cleaning, along with the development of a specialized product that foster the generation of temperatures above 55 °C in less than 24 hr, for virus inactivation. In the second phase, a process for disinfection by fogging was implemented, along with the development of a specialized disinfectant that guarantee no risk for the operators’ health or birds. As a result of this process, it was possible to minimize the level of mortality of chickens on farms from 12% to 5.49%, representing a reduction of 6.51% in the death rate, through the formula applied to the treatment of poultry litter based on oxidising agents used as antiseptics, hydrogen peroxide solutions, glacial acetic acid and EDTA in order to act on bacteria, viruses, micro bacteria and spores.

Keywords: Innovation, triple-helix, innovation, poultry farms.

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Authors: De Lellis E., Di Vito V., Garbarino L., Lai C., Corraro F.

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This paper describes the design process and the realtime validation of an innovative autonomous mid-air flight and landing system developed by the Italian Aerospace Research Center in the framework of the Italian national funded project TECVOL (Technologies for the Autonomous Flight). In the paper it is provided an insight of the whole development process of the system under study. In particular, the project framework is illustrated at first, then the functional context and the adopted design and testing approach are described, and finally the on-ground validation test rig on purpose designed is addressed in details. Furthermore, the hardwarein- the-loop validation of the autonomous mid-air flight and landing system by means of the real-time test rig is described and discussed.

Keywords: Autonomous landing, autonomous mid-air flight, design and test approach, real-time hardware-in-the-loop validation

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Authors: Muhammad Nawaz, Sandeep N. Kundu, Farha Sattar

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Augmented reality sandbox adds new dimensions to education and learning process. It can be a core component of geoscience teaching and learning to understand the geographic contexts and landform processes. Augmented reality sandbox is a useful tool not only to create an interactive learning environment through spatial visualization but also it can provide an active learning experience to students and enhances the cognition process of learning. Augmented reality sandbox can be used as an interactive learning tool to teach geomorphic and landform processes. This article explains the augmented reality sandbox and the constructivism approach for geoscience teaching and learning, and endeavours to explore the ways to teach the geographic processes using the three-dimensional digital environment for the deep learning of the geoscience concepts interactively.

Keywords: Augmented Reality Sandbox, constructivism, deep learning, geoscience.

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Authors: Chin-Hung Li, Te-Ming Chen, Ying-Chuan Chen, Shuen-Tai Wang

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This paper proposes a new approach to offer a private cloud service in HPC clusters. In particular, our approach relies on automatically scheduling users- customized environment request as a normal job in batch system. After finishing virtualization request jobs, those guest operating systems will dismiss so that compute nodes will be released again for computing. We present initial work on the innovative integration of HPC batch system and virtualization tools that aims at coexistence such that they suffice for meeting the minimizing interference required by a traditional HPC cluster. Given the design of initial infrastructure, the proposed effort has the potential to positively impact on synergy model. The results from the experiment concluded that goal for provisioning customized cluster environment indeed can be fulfilled by using virtual machines, and efficiency can be improved with proper setup and arrangements.

Keywords: Cloud Computing, HPC Cluster, Private Cloud, Virtualization

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Authors: Javad Majrouhi Sardroud, Mukesh C. Limbachiya

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Construction projects generally take place in uncontrolled and dynamic environments where construction waste is a serious environmental problem in many large cities. The total amount of waste and carbon dioxide emissions from transportation vehicles are still out of control due to increasing construction projects, massive urban development projects and the lack of effective tools for minimizing adverse environmental impacts in construction. This research is about utilization of the integrated applications of automated advanced tracking and data storage technologies in the area of environmental management to monitor and control adverse environmental impacts such as construction waste and carbon dioxide emissions. Radio Frequency Identification (RFID) integrated with the Global Position System (GPS) provides an opportunity to uniquely identify materials, components, and equipments and to locate and track them using minimal or no worker input. The transmission of data to the central database will be carried out with the help of Global System for Mobile Communications (GSM).

Keywords: Clear environment, Construction industry, RFID.

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Authors: Benjamin C. Agwah, Paulinus C. Eze

Abstract:

Antilock braking system (ABS) is one of the important contributions by the automobile industry, designed to ensure road safety in such way that vehicles are kept steerable and stable when during emergency braking. This paper presents a wheel slip-based intelligent controller with variable zero lag compensation for ABS. It is required to achieve a very fast perfect wheel slip tracking during hard braking condition and eliminate chattering with improved transient and steady state performance, while shortening the stopping distance using effective braking torque less than maximum allowable torque to bring a braking vehicle to a stop. The dynamic of a vehicle braking with a braking velocity of 30 ms⁻¹ on a straight line was determined and modelled in MATLAB/Simulink environment to represent a conventional ABS system without a controller. Simulation results indicated that system without a controller was not able to track desired wheel slip and the stopping distance was 135.2 m. Hence, an intelligent control based on fuzzy logic controller (FLC) was designed with a variable zero lag compensator (VZLC) added to enhance the performance of FLC control variable by eliminating steady state error, provide improve bandwidth to eliminate the effect of high frequency noise such as chattering during braking. The simulation results showed that FLC-VZLC provided fast tracking of desired wheel slip, eliminated chattering, and reduced stopping distance by 70.5% (39.92 m), 63.3% (49.59 m), 57.6% (57.35 m) and 50% (69.13 m) on dry, wet, cobblestone and snow road surface conditions respectively. Generally, the proposed system used effective braking torque that is less than the maximum allowable braking torque to achieve efficient wheel slip tracking and overall robust control performance on different road surfaces.

Keywords: ABS, Fuzzy Logic Controller, Variable Zero Lag Compensator, Wheel Slip Tracking.

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Authors: R. Amandi, A. Shahbazi, A. Mohebi, M. Bazargan, Y. Jaberi, P. Emadi, A. Valizade

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The application of Neural Network for disease diagnosis has made great progress and is widely used by physicians. An Electrocardiogram carries vital information about heart activity and physicians use this signal for cardiac disease diagnosis which was the great motivation towards our study. In our work, tachycardia features obtained are used for the training and testing of a Neural Network. In this study we are using Fuzzy Probabilistic Neural Networks as an automatic technique for ECG signal analysis. As every real signal recorded by the equipment can have different artifacts, we needed to do some preprocessing steps before feeding it to our system. Wavelet transform is used for extracting the morphological parameters of the ECG signal. The outcome of the approach for the variety of arrhythmias shows the represented approach is superior than prior presented algorithms with an average accuracy of about %95 for more than 7 tachy arrhythmias.

Keywords: Fuzzy Logic, Probabilistic Neural Network, Tachycardia, Wavelet Transform.

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Authors: Ljubica Dokić, Ivana Nikolić, Dragana Šoronja–Simović, Zita Šereš, Biljana Pajin, Nils Juul, Nikola Maravić

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The possibility of application the dietary fibers in production of crackers was observed in this work, as well as their influence on rheological and textural properties on the dough for crackers and influence on sensory properties of obtained crackers. Three different dietary fibers, oat, potato and pea fibers, replaced 10% of wheat flour. Long fermentation process and baking test method were used for crackers production. The changes of dough for crackers were observed by rheological methods of determination the viscoelastic dough properties and by textural measurements. Sensory quality of obtained crackers was described using quantity descriptive method (QDA) by trained members of descriptive panel. Additional analysis of crackers surface was performed by videometer. Based on rheological determination, viscoelastic properties of dough for crackers were reduced by application of dietary fibers. Manipulation of dough with 10% of potato fiber was disabled, thus the recipe modification included increase in water content at 35%. Dough compliance to constant stress for samples with dietary fibers decreased, due to more rigid and stiffer dough consistency compared to control sample. Also, hardness of dough for these samples increased and dough extensibility decreased. Sensory properties of final products, crackers, were reduced compared to control sample. Application of dietary fibers affected mostly hardness, structure and crispness of the crackers. Observed crackers were low marked for flavor and taste, due to influence of fibers specific aroma. The sample with 10% of potato fibers and increased water content was the most adaptable to applied stresses and to production process. Also this sample was close to control sample without dietary fibers by evaluation of sensory properties and by results of videometer method.

Keywords: Crackers, dietary fibers, rheology, sensory properties.

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Authors: Abder-Rahman Ali, Adélaïde Albouy-Kissi, Manuel Grand-Brochier, Viviane Ladan-Marcus, Christine Hoeffl, Claude Marcus, Antoine Vacavant, Jean-Yves Boire

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In this paper, we present a new segmentation approach for focal liver lesions in contrast enhanced ultrasound imaging. This approach, based on a two-cluster Fuzzy C-Means methodology, considers type-II fuzzy sets to handle uncertainty due to the image modality (presence of speckle noise, low contrast, etc.), and to calculate the optimum inter-cluster threshold. Fine boundaries are detected by a local recursive merging of ambiguous pixels. The method has been tested on a representative database. Compared to both Otsu and type-I Fuzzy C-Means techniques, the proposed method significantly reduces the segmentation errors.

Keywords: Defuzzification, fuzzy clustering, image segmentation, type-II fuzzy sets.

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Authors: Daniel Amariei, Calin O. Miclosina, Ion Vela, Marius Tufoi, Cornel Mituletu

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Even it has been recognized that Shape Memory Alloys (SMA) have a significant potential for deployment actuators, the number of applications of SMA-based actuators to the present day is still quite small, due to the need of deep understanding of the thermo-mechanical behavior of SMA, causing an important need for a mathematical model able to describe all thermo-mechanical properties of SMA by relatively simple final set of constitutive equations. SMAs offer attractive potentials such as: reversible strains of several percent, generation of high recovery stresses and high power / weight ratios. The paper tries to provide an overview of the shape memory functions and a presentation of the designed and developed temperature control system used for a gripper actuated by two pairs of differential SMA active springs. An experimental setup was established, using electrical energy for actuator-s springs heating process. As for holding the temperature of the SMA springs at certain level for a long time was developed a control system in order to avoid the active elements overheating.

Keywords: active element, actuator, model, Nitinol, prehension

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Authors: Kam-moon Liu, Kwok-chi Chim, Kwok-wai Chung, Daniel Wing-cheong Ho

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Students often adopt routine practicing as learning strategy for mathematics. The reason is they are often bound and trained to solving conventional-typed questions in Mathematics in high school. This will be problematic if students further consolidate this practice in university. Therefore, the Department of Mathematics emphasized and integrated the Discovery-enriched approach in the undergraduate curriculum. This paper presents the details of implementing the Discovery-enriched Curriculum by providing adequate platform for project-learning, expertise for guidance and internship opportunities for students majoring in Mathematics. The Department also provided project-learning opportunities to mathematics courses targeted for students majoring in other science or engineering disciplines. The outcome is promising: the research ability and problem solving skills of students are enhanced.

Keywords: Discovery-enriched curriculum, higher education, mathematics education, project learning.

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Authors: Devdutt, M. L. Aggarwal

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Semi-active Fuzzy control of quarter car system having three degrees of freedom and assembled with magneto-rheological (MR) shock absorber is studied in present paper. First, experimental work was performed on an MR shock absorber under different excitation conditions to obtain force-displacement and force-velocity curves. Then, for the application of experimental data in semi-active quarter car system, a polynomial model was selected. Finally, Fuzzy logic controller was designed having the combination of Forward fuzzy controller and Inverse fuzzy controller for integration in secondary suspension system of concerned model. The proposed controlled quarter car model was compared with uncontrolled system using simulation work under bump type of road excitation. Results obtained by simulation work shows the effectiveness of fuzzy controlled suspension system in improving the ride comfort and safety of travelling passengers compared to uncontrolled suspension system.

Keywords: MR shock absorber, three degrees of freedom, quarter car model, fuzzy controller.

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Authors: K. C. Iyer, T. Gupta, Y. M. Bindal

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Head office overhead (HOOH) is an indirect cost and is recovered through individual project billings by the contractor. Delay in a project impacts the absorption of HOOH cost allocated to that particular project and thus diminishes the expected profit of the contractor. This unabsorbed HOOH cost is later claimed by contractors as damages. The subjective nature of the available formulae to compute unabsorbed HOOH is the difficulty that contractors and owners face and thus dispute it. The paper attempts to bring together the rationale of various HOOH formulae by gathering contractor’s HOOH cost data on all of its project, using case study approach and comparing variations in values of HOOH using scenario analysis. The case study approach uses project data collected from four construction projects of a contractor in India to calculate unabsorbed HOOH costs from various available formulae. Scenario analysis provides further variations in HOOH values after considering two independent situations mainly scope changes and new projects during the delay period. Interestingly, one of the findings in this study reveals that, in spite of HOOH getting absorbed by additional works available during the period of delay, a few formulae depict an increase in the value of unabsorbed HOOH, neglecting any absorption by the increase in scope. This indicates that these formulae are inappropriate for use in case of a change to the scope of work. Results of this study can help both parties in deciding on an appropriate formula more objectively, considering the events on a project causing the delay and contractor's position in respect of obtaining new projects.

Keywords: Absorbed and unabsorbed overheads, head office overheads, scenario analysis, scope variation

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Authors: Hala O. El-Mesallamy, Salwa M. Suwailem, Mae M. Seleem

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Visfatin and apelin are two new adipokines that recently gained a special interest in diabetes research. This study was conducted to study the interplay between these two adipokines and their correlation with other inflammatory and biochemical parameters in type 2 diabetic (T2D) postmenopausal women with CAD. Visfatin and apelin were measured by enzyme-linked immunoassay (ELISA). Visfatin was found to be significantly higher in the following groups: T2D patients without CAD, non-obese and obese T2D patients with CAD when compared to control group. Apelin was found to be significantly lower in non-obese and obese T2D patients with CAD when compared to control group. Visfatin and apelin were found to be significantly associated with each other and with other biochemical parameters. The current study provides evidence for the interplay between visfatin and apelin through the inflammatory milieu characteristic of T2D and their possible role in the pathogenesis of CAD complication of T2D. 

Keywords: Apelin, Coronary artery disease, Inflammation, Type 2 diabetes, Visfatin.

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Authors: Mariam Vardiashvili

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

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

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Authors: Irfah Najihah Basir Malan, Norhana Salamudin, Noryati Ahmad

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Corporate ownership structure is an important factor influencing firm performance. This study aims to answer the question whether pyramid structure has negative effect on firm value. This study is important because the ownership of public listed companies in Malaysia is highly concentrated. The concentrated ownership such as Malaysia, agency conflict is prevalent between controlling shareholders and minority shareholders. Accordingly, the dominant role of shareholders in firms allows the controlling shareholders (including managers) to expropriate the interest of the minority shareholders for their own private advantage. This research is conducted on pyramidal firms in Malaysia. Applying the Attig Model as the underlying statistical test, it is found that firm value is negatively related to pyramid ownership of Malaysian public listed firms due to the mismatch between cash flow rights and control rights. Future research needs to focus on identifying the heterogeneous factors that improve the generalizability of research.

Keywords: Pyramid structure, Cash flow right, Control right, Firm value, Attig model.

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Authors: Hamza A. Ali, Waleed A. J. Rasheed

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The use of neural networks for recognition application is generally constrained by their inherent parameters inflexibility after the training phase. This means no adaptation is accommodated for input variations that have any influence on the network parameters. Attempts were made in this work to design a neural network that includes an additional mechanism that adjusts the threshold values according to the input pattern variations. The new approach is based on splitting the whole network into two subnets; main traditional net and a supportive net. The first deals with the required output of trained patterns with predefined settings, while the second tolerates output generation dynamically with tuning capability for any newly applied input. This tuning comes in the form of an adjustment to the threshold values. Two levels of supportive net were studied; one implements an extended additional layer with adjustable neuronal threshold setting mechanism, while the second implements an auxiliary net with traditional architecture performs dynamic adjustment to the threshold value of the main net that is constructed in dual-layer architecture. Experiment results and analysis of the proposed designs have given quite satisfactory conducts. The supportive layer approach achieved over 90% recognition rate, while the multiple network technique shows more effective and acceptable level of recognition. However, this is achieved at the price of network complexity and computation time. Recognition generalization may be also improved by accommodating capabilities involving all the innate structures in conjugation with Intelligence abilities with the needs of further advanced learning phases.

Keywords: Classification, Recognition, Neural Networks, Pattern Recognition, Generalization.

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Authors: M. Kulesza, G. Szwoch, A. Czyżewski

Abstract:

A novel approach to speech coding using the hybrid architecture is presented. Advantages of parametric and perceptual coding methods are utilized together in order to create a speech coding algorithm assuring better signal quality than in traditional CELP parametric codec. Two approaches are discussed. One is based on selection of voiced signal components that are encoded using parametric algorithm, unvoiced components that are encoded perceptually and transients that remain unencoded. The second approach uses perceptual encoding of the residual signal in CELP codec. The algorithm applied for precise transient selection is described. Signal quality achieved using the proposed hybrid codec is compared to quality of some standard speech codecs.

Keywords: CELP residual coding, hybrid codec architecture, perceptual speech coding, speech codecs comparison.

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Authors: Cheng-Hsiung Hung, Hong-Jie Dai, Jason Jen-Yen Chen

Abstract:

This paper presents a new approach for intelligent agent communication based on ontology for agent community. DARPA agent markup language (DAML) is used to build the community ontology. This paper extends the agent management specification by the foundation for intelligent physical agents (FIPA) to develop an agent role called community facilitator (CF) that manages community directory and community ontology. CF helps build agent community. Precise description of agent service in this community can thus be achieved. This facilitates agent communication. Furthermore, through ontology update, agents with different ontology are capable of communicating with each other. An example of advanced traveler information system is included to illustrate practicality of this approach.

Keywords: Intelligent agent communication, DARPA agent markup language (DAML), Community ontology, Advanced Traveler Information System (ATIS).

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Authors: Somaye Abdollahi Pour, Mohsen Saneei

Abstract:

This paper describes a novel monitoring scheme to minimize total active power in digital circuits depend on the demand frequency, by adjusting automatically both supply voltage and threshold voltages based on circuit operating conditions such as temperature, process variations, and desirable frequency. The delay monitoring results, will be control and apply so as to be maintained at the minimum value at which the chip is able to operate for a given clock frequency. Design details of power monitor are examined using simulation framework in 32nm BTPM model CMOS process. Experimental results show the overhead of proposed circuit in terms of its power consumption is about 40 μW for 32nm technology; moreover the results show that our proposed circuit design is not far sensitive to the temperature variations and also process variations. Besides, uses the simple blocks which offer good sensitivity, high speed, the continuously feedback loop. This design provides up to 40% reduction in power consumption in active mode.

Keywords: active mode, delay monitor, body biasing, VDD scaling, low power.

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