Search results for: Fixed Assets
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 755

Search results for: Fixed Assets

725 On Tarski’s Type Theorems for L-Fuzzy Isotone and L-Fuzzy Relatively Isotone Maps on L-Complete Propelattices

Authors: František Včelař, Zuzana Pátíková

Abstract:

Recently a new type of very general relational structures, the so called (L-)complete propelattices, was introduced. These significantly generalize complete lattices and completely lattice L-ordered sets, because they do not assume the technically very strong property of transitivity. For these structures also the main part of the original Tarski’s fixed point theorem holds for (L-fuzzy) isotone maps, i.e., the part which concerns the existence of fixed points and the structure of their set. In this paper, fundamental properties of (L-)complete propelattices are recalled and the so called L-fuzzy relatively isotone maps are introduced. For these maps it is proved that they also have fixed points in L-complete propelattices, even if their set does not have to be of an awaited analogous structure of a complete propelattice.

Keywords: Fixed point, L-complete propelattice, L-fuzzy (relatively) isotone map, residuated lattice, transitivity.

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724 The Positive Solution for Singular Eigenvalue Problem of One-dimensional p-Laplace Operator

Authors: Lv Yuhua

Abstract:

In this paper, by constructing a special cone and using fixed point theorem and fixed point index theorem of cone, we get the existence of positive solution for a class of singular eigenvalue value problems with p-Laplace operator, which improved and generalized the result of related paper.

Keywords: Cone, fixed point index, eigenvalue problem, p-Laplace operator, positive solutions.

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723 Material Defects Identification in Metal Ceramic Fixed Partial Dentures by En-Face Polarization Sensitive Optical Coherence Tomography

Authors: C. Sinescu, M. Negrutiu, R. Negru, M. Romînu, A.G. Podoleanu

Abstract:

The fixed partial dentures are mainly used in the frontal part of the dental arch because of their great esthetics. There are several factors that are associated with the stress state created in ceramic restorations, including: thickness of ceramic layers, mechanical properties of the materials, elastic modulus of the supporting substrate material, direction, magnitude and frequency of applied load, size and location of occlusal contact areas, residual stresses induced by processing or pores, restoration-cement interfacial defects and environmental defects. The purpose of this study is to evaluate the capability of Polarization Sensitive Optical Coherence Tomography (PSOCT) in detection and analysis of possible material defects in metal-ceramic and integral ceramic fixed partial dentures. As a conclusion, it is important to have a non invasive method to investigate fixed partial prostheses before their insertion in the oral cavity in order to satisfy the high stress requirements and the esthetic function.

Keywords: Ceramic Fixed Partial Dentures, Material Defects, Polarization Sensitive Optical Coherence Tomography, Numerical Simulation

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722 Continuous Fixed Bed Reactor Application for Decolourization of Textile Effluent by Adsorption on NaOH Treated Eggshell

Authors: M. Chafi, S. Akazdam, C. Asrir, L. Sebbahi, B. Gourich, N. Barka, M. Essahli

Abstract:

Fixed bed adsorption has become a frequently used industrial application in wastewater treatment processes. Various low cost adsorbents have been studied for their applicability in treatment of different types of effluents. In this work, the intention of the study was to explore the efficacy and feasibility for azo dye, Acid Orange 7 (AO7) adsorption onto fixed bed column of NaOH Treated eggshell (TES). The effect of various parameters like flow rate, initial dye concentration, and bed height were exploited in this study. The studies confirmed that the breakthrough curves were dependent on flow rate, initial dye concentration solution of AO7 and bed depth. The Thomas, Yoon–Nelson, and Adams and Bohart models were analysed to evaluate the column adsorption performance. The adsorption capacity, rate constant and correlation coefficient associated to each model for column adsorption was calculated and mentioned. The column experimental data were fitted well with Thomas model with coefficients of correlation R2 ≥0.93 at different conditions but the Yoon–Nelson, BDST and Bohart–Adams model (R2=0.911), predicted poor performance of fixed-bed column. The (TES) was shown to be suitable adsorbent for adsorption of AO7 using fixed-bed adsorption column.

Keywords: Adsorption models, acid orange 7, bed depth, breakthrough, dye adsorption, fixed-bed column, treated eggshell.

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721 Intellectual Capital and Competitive Advantage: An Analysis of the Biotechnology Industry

Authors: Campisi Domenico, Costa Roberta

Abstract:

Intellectual capital measurement is a central aspect of knowledge management. The measurement and the evaluation of intangible assets play a key role in allowing an effective management of these assets as sources of competitiveness. For these reasons, managers and practitioners need conceptual and analytical tools taking into account the unique characteristics and economic significance of Intellectual Capital. Following this lead, we propose an efficiency and productivity analysis of Intellectual Capital, as a determinant factor of the company competitive advantage. The analysis is carried out by means of Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI). These techniques identify Bests Practice companies that have accomplished competitive advantage implementing successful strategies of Intellectual Capital management, and offer to inefficient companies development paths by means of benchmarking. The proposed methodology is employed on the Biotechnology industry in the period 2007-2010.

Keywords: Data Envelopment Analysis, Innovation, Intangible assets, Intellectual Capital, Malmquist Productivity Index.

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720 Power Series Form for Solving Linear Fredholm Integral Equations of Second Order via Banach Fixed Point Theorem

Authors: Adil AL-Rammahi

Abstract:

In this paper, a new method for solution of second order linear Fredholm integral equation in power series form was studied. The result is obtained by using Banach fixed point theorem.

Keywords: Fredholm integral equation, power series, Banach fixed point theorem, Linear Systems.

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719 Big Data Strategy for Telco: Network Transformation

Authors: F. Amin, S. Feizi

Abstract:

Big data has the potential to improve the quality of services; enable infrastructure that businesses depend on to adapt continually and efficiently; improve the performance of employees; help organizations better understand customers; and reduce liability risks. Analytics and marketing models of fixed and mobile operators are falling short in combating churn and declining revenue per user. Big Data presents new method to reverse the way and improve profitability. The benefits of Big Data and next-generation network, however, are more exorbitant than improved customer relationship management. Next generation of networks are in a prime position to monetize rich supplies of customer information—while being mindful of legal and privacy issues. As data assets are transformed into new revenue streams will become integral to high performance.

Keywords: Big Data, Next Generation Networks, Network Transformation.

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718 Fixed Point of Lipschitz Quasi Nonexpansive Mappings

Authors: M. Moosavi, H. Khatibzadeh

Abstract:

In this article, we study demiclosed and strongly quasi-nonexpansive of a sequence generated by the proximal point algorithm for a finite family of quasi-nonexpansive mappings in Hadamard spaces. Δ-convergence of iterations for the sequence of strongly quasi-nonexpansive mappings as well as the strong convergence of the Halpern type regularization of them to a common fixed point of sequence are also established. Our results generalize and improve several previously known results of the existing literature.

Keywords: Fixed point, Hadamard space, proximal point algorithm, quasi-nonexpansive sequence of mappings, resolvent.

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717 Approximating Fixed Points by a Two-Step Iterative Algorithm

Authors: Safeer Hussain Khan

Abstract:

In this paper, we introduce a two-step iterative algorithm to prove a strong convergence result for approximating common fixed points of three contractive-like operators. Our algorithm basically generalizes an existing algorithm..Our iterative algorithm also contains two famous iterative algorithms: Mann iterative algorithm and Ishikawa iterative algorithm. Thus our result generalizes the corresponding results proved for the above three iterative algorithms to a class of more general operators. At the end, we remark that nothing prevents us to extend our result to the case of the iterative algorithm with error terms.

Keywords: Contractive-like operator, iterative algorithm, fixed point, strong convergence.

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716 Constructive Proof of Tychonoff’s Fixed Point Theorem for Sequentially Locally Non-Constant Functions

Authors: Yasuhito Tanaka

Abstract:

We present a constructive proof of Tychonoff’s fixed point theorem in a locally convex space for uniformly continuous and sequentially locally non-constant functions.

Keywords: sequentially locally non-constant functions, Tychonoff’s fixed point theorem, constructive mathematics.

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715 CFD Simulation of Fixed Bed Reactor in Fischer-Tropsch Synthesis of GTL Technology

Authors: Sh. Shahhosseini, S. Alinia, M. Irani

Abstract:

In this paper 2D Simulation of catalytic Fixed Bed Reactor in Fischer-Tropsch Synthesis of GTL technology has been performed utilizing computational fluid dynamics (CFD). Synthesis gas (a mixture of carbon monoxide and hydrogen) has been used as feedstock. The reactor was modeled and the model equations were solved employing finite volume method. The model was validated against the experimental data reported in literature. The comparison showed a good agreement between simulation results and the experimental data. In addition, the model was applied to predict the concentration contours of the reactants and products along the length of reactor.

Keywords: GTL, Fischer–Tropsch synthesis, Fixed Bed Reactor, CFD simulation.

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714 Fixed Point Theorems for Set Valued Mappings in Partially Ordered Metric Spaces

Authors: Ismat Beg, Asma Rashid Butt

Abstract:

Let (X,) be a partially ordered set and d be a metric on X such that (X, d) is a complete metric space. Assume that X satisfies; if a non-decreasing sequence xn → x in X, then xn  x, for all n. Let F be a set valued mapping from X into X with nonempty closed bounded values satisfying; (i) there exists κ ∈ (0, 1) with D(F(x), F(y)) ≤ κd(x, y), for all x  y, (ii) if d(x, y) < ε < 1 for some y ∈ F(x) then x  y, (iii) there exists x0 ∈ X, and some x1 ∈ F(x0) with x0  x1 such that d(x0, x1) < 1. It is shown that F has a fixed point. Several consequences are also obtained.

Keywords: Fixed point, partially ordered set, metric space, set valued mapping.

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713 Exploring the Effect of Accounting Information on Systematic Risk: An Empirical Evidence of Tehran Stock Exchange

Authors: Mojtaba Rezaei, Elham Heydari

Abstract:

This paper highlights the empirical results of analyzing the correlation between accounting information and systematic risk. This association is analyzed among financial ratios and systematic risk by considering the financial statement of 39 companies listed on the Tehran Stock Exchange (TSE) for five years (2014-2018). Financial ratios have been categorized into four groups and to describe the special features, as representative of accounting information we selected: Return on Asset (ROA), Debt Ratio (Total Debt to Total Asset), Current Ratio (current assets to current debt), Asset Turnover (Net sales to Total assets), and Total Assets. The hypotheses were tested through simple and multiple linear regression and T-student test. The findings illustrate that there is no significant relationship between accounting information and market risk. This indicates that in the selected sample, historical accounting information does not fully reflect the price of stocks.

Keywords: Accounting information, market risk, systematic risk, efficient market hypothesis, EMH, Tehran Stock Exchange, TSE.

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712 Effect of Medium Capacity on the Relationship between Chemical Heterogeneity and Linearly Adsorbed Solute Dispersion into Fixed Beds

Authors: K. Kaabeche-Djerafi, N. Bendjaballah-Lalaoui, S. Semra

Abstract:

The paper aims at investigating influence of medium capacity on linear adsorbed solute dispersion into chemically heterogeneous fixed beds. A discrete chemical heterogeneity distribution is considered in the one-dimensional advectivedispersive equation. The partial differential equation is solved using finite volumes method based on the Adam-Bashforth algorithm. Increased dispersion is estimated by comparing breakthrough curves second order moments and keeping identical hydrodynamic properties. As a result, dispersion increase due to chemical heterogeneity depends on the column size and surprisingly on the solid capacity. The more intense capacity is, the more important solute dispersion is. Medium length which is known to favour this effect vanishing according to the linear adsorption in fixed bed seems to create nonmonotonous variation of dispersion because of the heterogeneity. This nonmonotonous behaviour is also favoured by high capacities.

Keywords: linear adsorption; chemical heterogeneity;dispersion; fixed bed; porous media

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711 Kinetic Spectrophotometric Determination of Ramipril in Commercial Dosage Forms

Authors: Nafisur Rahman, Habibur Rahman, Syed Najmul Hejaz Azmi

Abstract:

This paper presents a simple and sensitive kinetic spectrophotometric method for the determination of ramipril in commercial dosage forms. The method is based on the reaction of the drug with 1-chloro-2,4-dinitrobenzene (CDNB) in dimethylsulfoxide (DMSO) at 100 ± 1ºC. The reaction is followed spectrophotometrically by measuring the rate of change of the absorbance at 420 nm. Fixed-time (ΔA) and equilibrium methods are adopted for constructing the calibration curves. Both the calibration curves were found to be linear over the concentration ranges 20 - 220 μg/ml. The regression analysis of calibration data yielded the linear equations: Δ A = 6.30 × 10-4 + 1.54 × 10-3 C and A = 3.62 × 10-4 + 6.35 × 10-3 C for fixed time (Δ A) and equilibrium methods, respectively. The limits of detection (LOD) for fixed time and equilibrium methods are 1.47 and 1.05 μg/ml, respectively. The method has been successfully applied to the determination of ramipril in commercial dosage forms. Statistical comparison of the results shows that there is no significant difference between the proposed methods and Abdellatef-s spectrophotometric method.

Keywords: Equilibrium method, Fixed-time (ΔA) method, Ramipril, Spectrophotometry.

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710 Model Reference Adaptive Control and LQR Control for Quadrotor with Parametric Uncertainties

Authors: Alia Abdul Ghaffar, Tom Richardson

Abstract:

A model reference adaptive control and a fixed gain LQR control were implemented in the height controller of a quadrotor that has parametric uncertainties due to the act of picking up an object of unknown dimension and mass. It is shown that an adaptive controller, unlike the fixed gain controller, is capable of ensuring a stable tracking performance under such condition, although adaptive control suffers from several limitations. The combination of both adaptive and fixed gain control in the controller architecture can result in an enhanced tracking performance in the presence parametric uncertainties.

Keywords: UAV, quadrotor, model reference adaptive control, LQR control.

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709 IAS 41 Implementation Challenges – The Case of Romania

Authors: Liliana Feleagă, Niculae Feleagă, Vasile Răileanu

Abstract:

Although agriculture is an important part of the world economy, accounting in agriculture still has many shortcomings. The adoption of IAS 41 “Agriculture” has tried to improve this situation and increase the comparability of financial statements of entities in the agricultural sector. Although controversial, IAS 41 is the first step of a consistent transition to fair value assessment in the agricultural sector. The objective of our work is the analysis of IAS 41 and current accounting agricultural situation in Romania. Accounting regulations in Romania are in accordance with European directives and, in many respects, converged with IFRS referential. Provisions of IAS 41, however, are not reflected directly in Romanian regulations. With the increase of forest land transactions, it is expected that recognition and measurement of biological assets under IAS 41 to become a necessity.

Keywords: Accounting Agricultural, Biological Assets, Fair value, IAS 41

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708 Analysis of Fixed Beamforming Algorithms for Smart Antenna Systems

Authors: Muhammad Umair Shahid, Abdul Rehman, Mudassir Mukhtar, Muhammad Nauman

Abstract:

The smart antenna is the prominent technology that has become known in recent years to meet the growing demands of wireless communications. In an overcrowded atmosphere, its application is growing gradually. A methodical evaluation of the performance of Fixed Beamforming algorithms for smart antennas such as Multiple Sidelobe Canceller (MSC), Maximum Signal-to-interference ratio (MSIR) and minimum variance (MVDR) has been comprehensively presented in this paper. Simulation results show that beamforming is helpful in providing optimized response towards desired directions. MVDR beamformer provides the most optimal solution.

Keywords: Fixed weight beamforming, array pattern, signal to interference ratio, power efficiency, element spacing, array elements, optimum weight vector.

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707 Using the Simple Fixed Rate Approach to Solve Economic Lot Scheduling Problem under the Basic Period Approach

Authors: Yu-Jen Chang, Yun Chen, Hei-Lam Wong

Abstract:

The Economic Lot Scheduling Problem (ELSP) is a valuable mathematical model that can support decision-makers to make scheduling decisions. The basic period approach is effective for solving the ELSP. The assumption for applying the basic period approach is that a product must use its maximum production rate to be produced. However, a product can lower its production rate to reduce the average total cost when a facility has extra idle time. The past researches discussed how a product adjusts its production rate under the common cycle approach. To the best of our knowledge, no studies have addressed how a product lowers its production rate under the basic period approach. This research is the first paper to discuss this topic. The research develops a simple fixed rate approach that adjusts the production rate of a product under the basic period approach to solve the ELSP. Our numerical example shows our approach can find a better solution than the traditional basic period approach. Our mathematical model that applies the fixed rate approach under the basic period approach can serve as a reference for other related researches.

Keywords: Economic Lot, Basic Period, Genetic Algorithm, Fixed Rate.

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706 Comparison of CPW Fed Microstrip Patch Antennas with Varied Ground Structures for Fixed Satellite Applications

Authors: Deepanshu Kaushal, T. Shanmuganantham

Abstract:

This paper draws a comparison between two microstrip patch antennas having different ground structures. The designs utilize 45 mm x 40 mm x 1.6 mm FR4 epoxy substrate (relative permittivity of 4.4 and dielectric loss tangent of 0.02) and CPW feeding technique. The design 1 uses conducting partial ground plates along the two sides of the radiating X’mas tree shaped patch. The design 2 utilizes an X’mas tree shaped slotted ground structure that features a circular radiating patch. A comparative analysis of results of both designs has been carried. The two designs are intended to serve the fixed satellite applications in X and Ku band respectively.

Keywords: CPW feed, partial ground structures, slotted ground structures, fixed satellite applications.

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705 An Empirical Analysis of Earnings Management in Australia

Authors: Lan Sun, Subhrendu Rath

Abstract:

This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and incomedecreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.

Keywords: Earnings management, discretionary accruals, income-increasing/decreasing manipulation, dual economy sector

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704 CFD Study on the Effect of Primary Air on Combustion of Simulated MSW Process in the Fixed Bed

Authors: Rui Sun, Tamer M. Ismail, Xiaohan Ren, M. Abd El-Salam

Abstract:

Incineration of municipal solid waste (MSW) is one of the key scopes in the global clean energy strategy. A computational fluid dynamics (CFD) model was established in order to reveal these features of the combustion process in a fixed porous bed of MSW. Transporting equations and process rate equations of the waste bed were modeled and set up to describe the incineration process, according to the local thermal conditions and waste property characters. Gas phase turbulence was modeled using k-ε turbulent model and the particle phase was modeled using the kinetic theory of granular flow. The heterogeneous reaction rates were determined using Arrhenius eddy dissipation and the Arrhenius-diffusion reaction rates. The effects of primary air flow rate and temperature in the burning process of simulated MSW are investigated experimentally and numerically. The simulation results in bed are accordant with experimental data well. The model provides detailed information on burning processes in the fixed bed, which is otherwise very difficult to obtain by conventional experimental techniques.

Keywords: Computational Fluid Dynamics (CFD) model, Waste Incineration, Municipal Solid Waste (MSW), Fixed Bed, Primary air.

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703 A Fixed Band Hysteresis Current Controller for Voltage Source AC Chopper

Authors: K. Derradji Belloum, A. Moussi

Abstract:

Most high-performance ac drives utilize a current controller. The controller switches a voltage source inverter (VSI) such that the motor current follows a set of reference current waveforms. Fixed-band hysteresis (FBH) current control has been widely used for the PWM inverter. We want to apply the same controller for the PWM AC chopper. The aims of the controller is to optimize the harmonic content at both input and output sides, while maintaining acceptable losses in the ac chopper and to control in wide range the fundamental output voltage. Fixed band controller has been simulated and analyzed for a single-phase AC chopper and are easily extended to three-phase systems. Simulation confirmed the advantages and the excellent performance of the modulation method applied for the AC chopper.

Keywords: AC chopper, Current controller, Distortion factor, Hysteresis, Input Power Factor, PWM.

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702 Bank Business Models and The Changes in CEE Countries

Authors: I. Erins, J. Erina

Abstract:

The aim of this article is to assess the existing business models used by the banks operating in the CEE countries in the time period from 2006 till 2011. In order to obtain research results, the authors performed qualitative analysis of the scientific literature on bank business models, which have been grouped into clusters that consist of such components as: 1) capital and reserves; 2) assets; 3) deposits, and 4) loans. In their turn, bank business models have been developed based on the types of core activities of the banks, and have been divided into four groups: Wholesale, Investment, Retail and Universal Banks. Descriptive statistics have been used to analyse the models, determining mean, minimal and maximal values of constituent cluster components, as well as standard deviation. The analysis of the data is based on such bank variable indices as Return on Assets (ROA) and Return on Equity (ROE).

Keywords: Banks, Business model, CEE, ROA, ROE.

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701 Positive Solutions of Second-order Singular Differential Equations in Banach Space

Authors: Li Xiguang

Abstract:

In this paper, by constructing a special set and utilizing fixed point index theory, we study the existence of solution for the boundary value problem of second-order singular differential equations in Banach space, which improved and generalize the result of related paper.

Keywords: Banach space, cone, fixed point index, singular equation.

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700 Positive Solutions for Systems of Nonlinear Third-Order Differential Equations with p-Laplacian

Authors: Li Xiguang

Abstract:

In this paper, by constructing a special set and utilizing fixed point theory, we study the existence and multiplicity of the positive solutions for systems of nonlinear third-order differential equations with p-laplacian, which improve and generalize the result of related paper.

Keywords: p-Laplacian, cone, fixed point theorem, positive solution.

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699 Structural Integrity Management for Fixed Offshore Platforms in Malaysia

Authors: Narayanan Sambu Potty , Mohammad Kabir B. Mohd Akram

Abstract:

Structural Integrity Management (SIM) is important for the protection of offshore crew, environment, business assets and company and industry reputation. API RP 2A contained guidelines for assessment of existing platforms mostly for the Gulf of Mexico (GOM). ISO 19902 SIM framework also does not specifically cater for Malaysia. There are about 200 platforms in Malaysia with 90 exceeding their design life. The Petronas Carigali Sdn Bhd (PCSB) uses the Asset Integrity Management System and the very subjective Risk based Inspection Program for these platforms. Petronas currently doesn-t have a standalone Petronas Technical Standard PTS-SIM. This study proposes a recommended practice for the SIM process for offshore structures in Malaysia, including studies by API and ISO and local elements such as the number of platforms, types of facilities, age and risk ranking. Case study on SMG-A platform in Sabah shows missing or scattered platform data and a gap in inspection history. It is to undergo a level 3 underwater inspection in year 2015.

Keywords: platform, assessment, integrity, risk based inspection.

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698 Fixed Points of Contractive-Like Operators by a Faster Iterative Process

Authors: Safeer Hussain Khan

Abstract:

In this paper, we prove a strong convergence result using a recently introduced iterative process with contractive-like operators. This improves andgeneralizes corresponding results in the literature in two ways: iterativeprocess is faster, operators are more general. At the end, we indicatethat the results can also be proved with the iterative process witherror terms.

Keywords: Contractive-like operator, iterative process, fixed point, strong convergence.

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697 Error Propagation of the Hidden-Point Bar Method: Effect of Bar Geometry

Authors: Said M. Easa, Ahmed Shaker

Abstract:

The hidden-point bar method is useful in many surveying applications. The method involves determining the coordinates of a hidden point as a function of horizontal and vertical angles measured to three fixed points on the bar. Using these measurements, the procedure involves calculating the slant angles, the distances from the station to the fixed points, the coordinates of the fixed points, and then the coordinates of the hidden point. The propagation of the measurement errors in this complex process has not been fully investigated in the literature. This paper evaluates the effect of the bar geometry on the position accuracy of the hidden point which depends on the measurement errors of the horizontal and vertical angles. The results are used to establish some guidelines regarding the inclination angle of the bar and the location of the observed points that provide the best accuracy.

Keywords: Hidden point, accuracy, error propagation, surveying, evaluation, simulation, geometry.

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696 Existence of Positive Solutions for Second-Order Difference Equation with Discrete Boundary Value Problem

Authors: Thanin Sitthiwirattham, Jiraporn Reunsumrit

Abstract:

We study the existence of positive solutions to the three points difference-summation boundary value problem. We show the existence of at least one positive solution if f is either superlinear or sublinear by applying the fixed point theorem due to Krasnoselskii in cones.

Keywords: Positive solution, Boundary value problem, Fixed point theorem, Cone.

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