Search results for: border%20trade
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 59

Search results for: border%20trade

29 Automatic Vehicle Identification by Plate Recognition

Authors: Serkan Ozbay, Ergun Ercelebi

Abstract:

Automatic Vehicle Identification (AVI) has many applications in traffic systems (highway electronic toll collection, red light violation enforcement, border and customs checkpoints, etc.). License Plate Recognition is an effective form of AVI systems. In this study, a smart and simple algorithm is presented for vehicle-s license plate recognition system. The proposed algorithm consists of three major parts: Extraction of plate region, segmentation of characters and recognition of plate characters. For extracting the plate region, edge detection algorithms and smearing algorithms are used. In segmentation part, smearing algorithms, filtering and some morphological algorithms are used. And finally statistical based template matching is used for recognition of plate characters. The performance of the proposed algorithm has been tested on real images. Based on the experimental results, we noted that our algorithm shows superior performance in car license plate recognition.

Keywords: Character recognizer, license plate recognition, plate region extraction, segmentation, smearing, template matching.

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28 Effect of Model Dimension in Numerical Simulation on Assessment of Water Inflow to Tunnel in Discontinues Rock

Authors: Hadi Farhadian, Homayoon Katibeh

Abstract:

Groundwater inflow to the tunnels is one of the most important problems in tunneling operation. The objective of this study is the investigation of model dimension effects on tunnel inflow assessment in discontinuous rock masses using numerical modeling. In the numerical simulation, the model dimension has an important role in prediction of water inflow rate. When the model dimension is very small, due to low distance to the tunnel border, the model boundary conditions affect the estimated amount of groundwater flow into the tunnel and results show a very high inflow to tunnel. Hence, in this study, the two-dimensional universal distinct element code (UDEC) used and the impact of different model parameters, such as tunnel radius, joint spacing, horizontal and vertical model domain extent has been evaluated. Results show that the model domain extent is a function of the most significant parameters, which are tunnel radius and joint spacing.

Keywords: Water inflow, Tunnel, Discontinues rock, Numerical simulation.

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27 SEM Analysis of the Effectiveness of the Acid Etching on Cat Enamel

Authors: C. Gallottini, W. Di Mari, C. De Carolis, A. Dolci, G. Dolci, L. Gallottini, G. Barraco, S. Eramo

Abstract:

The aim of this paper is to summarize the literature on micromorphology and composition of the enamel of the cat and present an original experiment by SEM on how it responds to the etching with ortophosphoric acid for the time recommended in the veterinary literature (30", 45", 60"), derived from research and experience on human enamel; 21 teeth of cat were randomly divided into three groups of 7 (A, B, C): Group A was subjected to etching for 30 seconds by means of orthophosphoric acid to 40% on a circular area with diameter of about 2mm of ​​the enamel coronal; the Groups B and C had the same treatment but, respectively, for 45 and 60 seconds. The samples obtained were observed by SEM to constant magnification of 1000x framing, in particular, the border area between enamel exposed and not exposed to etching to highlight differences. The images were subjected to the analysis of three blinded experienced operators in electron microscopy. In the enamel of the cat the etching for the times considered is not optimally effective for the purpose adhesives and the presence of a thick prismless layer could explain this situation. To improve this condition may clinically in the likeness of what is proposed for the enamel of human deciduous teeth: a bevel or a chamfer of 1 mm on the contour of the cavity to discover the prismatic enamel and increase the bonding surface.

Keywords: SEM, Cat, Enamel

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26 Word Base Line Detection in Handwritten Text Recognition Systems

Authors: Kamil R. Aida-zade, Jamaladdin Z. Hasanov

Abstract:

An approach is offered for more precise definition of base lines- borders in handwritten cursive text and general problems of handwritten text segmentation have also been analyzed. An offered method tries to solve problems arose in handwritten recognition with specific slant or in other words, where the letters of the words are not on the same vertical line. As an informative features, some recognition systems use ascending and descending parts of the letters, found after the word-s baseline detection. In such recognition systems, problems in baseline detection, impacts the quality of the recognition and decreases the rate of the recognition. Despite other methods, here borders are found by small pieces containing segmentation elements and defined as a set of linear functions. In this method, separate borders for top and bottom border lines are found. At the end of the paper, as a result, azerbaijani cursive handwritten texts written in Latin alphabet by different authors has been analyzed.

Keywords: Azeri, azerbaijani, latin, segmentation, cursive, HWR, handwritten, recognition, baseline, ascender, descender, symbols.

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25 Future Outlook and Current Situation for Security of Gas Supply in Eastern Baltic Region

Authors: Ando Leppiman, Kati Kõrbe Kaare, Ott Koppel

Abstract:

Growing demand for gas has rekindled a debate on gas security of supply due to supply interruptions, increasing gas prices, cross-border bottlenecks and a growing reliance on imports over longer distances. Security of supply is defined mostly as an infrastructure package to satisfy N-1 criteria. In case of Estonia, Finland, Latvia and Lithuania all the gas infrastructure is built to supply natural gas only from one single supplier, Russia. In 2012 almost 100% of natural gas to the Eastern Baltic Region was supplied by Gazprom. Under such circumstances infrastructure N-1 criteria does not guarantee security of supply. In the Eastern Baltic Region, the assessment of risk of gas supply disruption has been worked out by applying the method of risk scenarios. There are various risks to be tackled in Eastern Baltic States in terms of improving security of supply, such as single supplier risk, physical infrastructure risk, regulatory gap, fair price and competition. The objective of this paper is to evaluate the energy security of the Eastern Baltic Region within the framework of the European Union’s policies and to make recommendations on how to better guarantee the energy security of the region.

Keywords: Security of supply, supply routes for natural gas, energy balance, diversified supply options, common regulative package.

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24 Generalization of Clustering Coefficient on Lattice Networks Applied to Criminal Networks

Authors: Christian H. Sanabria-Montaña, Rodrigo Huerta-Quintanilla

Abstract:

A lattice network is a special type of network in which all nodes have the same number of links, and its boundary conditions are periodic. The most basic lattice network is the ring, a one-dimensional network with periodic border conditions. In contrast, the Cartesian product of d rings forms a d-dimensional lattice network. An analytical expression currently exists for the clustering coefficient in this type of network, but the theoretical value is valid only up to certain connectivity value; in other words, the analytical expression is incomplete. Here we obtain analytically the clustering coefficient expression in d-dimensional lattice networks for any link density. Our analytical results show that the clustering coefficient for a lattice network with density of links that tend to 1, leads to the value of the clustering coefficient of a fully connected network. We developed a model on criminology in which the generalized clustering coefficient expression is applied. The model states that delinquents learn the know-how of crime business by sharing knowledge, directly or indirectly, with their friends of the gang. This generalization shed light on the network properties, which is important to develop new models in different fields where network structure plays an important role in the system dynamic, such as criminology, evolutionary game theory, econophysics, among others.

Keywords: Clustering coefficient, criminology, generalized, regular network d-dimensional.

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23 The Effect of Smartphones on Human Health Relative to User’s Addiction: A Study on a Wide Range of Audiences in Jordan

Authors: T. Qasim, M. Obeidat, S. Al-Sharairi

Abstract:

The objective of this study is to investigate the effect of the excessive use of smartphones. Smartphones have enormous effects on the human body in that some musculoskeletal disorders (MSDs) and health problems might evolve. These days, there is a wide use of the smartphones among all age groups of society, thus, the focus on smartphone effects on human behavior and health, especially on the young and elderly people, becomes a crucial issue. This study was conducted in Jordan on smartphone users for different genders and ages, by conducting a survey to collect data related to the symptoms and MSDs that are resulted from the excessive use of smartphones. A total of 357 responses were used in the analysis. The main related symptoms were numbness, fingers pain, and pain in arm, all linked to age and gender for comparative reasons. A statistical analysis was performed to find the effects of extensive usage of a smartphone for long periods of time on the human body. Results show that the significant variables were the vision problems and the time spent when using the smartphone that cause vision problems. Other variables including age of user and ear problems due to the use of the headsets were found to be a border line significant.

Keywords: Smartphone, age group, musculoskeletal disorders (MSDs), health problems.

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22 A Robust Diverged Localization and Recognition of License Registration Characters

Authors: M. Sankari, R. Bremananth, C.Meena

Abstract:

Localization and Recognition of License registration characters from the moving vehicle is a computationally complex task in the field of machine vision and is of substantial interest because of its diverse applications such as cross border security, law enforcement and various other intelligent transportation applications. Previous research used the plate specific details such as aspect ratio, character style, color or dimensions of the plate in the complex task of plate localization. In this paper, license registration character is localized by Enhanced Weight based density map (EWBDM) method, which is independent of such constraints. In connection with our previous method, this paper proposes a method that relaxes constraints in lighting conditions, different fonts of character occurred in the plate and plates with hand-drawn characters in various aspect quotients. The robustness of this method is well suited for applications where the appearance of plates seems to be varied widely. Experimental results show that this approach is suited for recognizing license plates in different external environments. 

Keywords: Character segmentation, Connectivity checking, Edge detection, Image analysis, license plate localization, license number recognition, Quality frame selection

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21 Beliefs in Auspicious Materials of Shop Entrepreneurs in Maung Hat Yai, Thailand

Authors: Punya Tepsing

Abstract:

This research aimed to study the beliefs in auspicious materials of entrepreneurs in Muang Hat Yai. The data were collected via documentary research and field work including interviews, observations shops in Hat Yai which used auspicious materials to bring lucks to the shops. The results were as follows. The beliefs in auspicious materials that the entrepreneurs had were of three areas: 1) The auspicious materials could correct the improperness of the shop location, for example, the shop situated opposite a branch road, a shrine, or a bank. The owner usually corrected it by putting Chinese auspicious materials in front of or in the shop, for example, a lion holding a sword in his mouth, or a mirror, etc. 2) The auspicious materials could bring in more income. The owner of the shop usually put the auspicious materials such as a cat beckoning and a bamboo fish trap believed to trap money in front of or inside the shop. 3) The auspicious materials like turtles, paired fish and a monster holding the moon in his mouth could solve life problems including health, family, and safety problems. The use of these auspicious materials showed the blending of the beliefs of the Chinese shop entrepreneurs with the Thai folk beliefs. What is interesting is that Hat Yai is located near the three southern border provinces which are the unrest area and this may cause the number of tourists to decline. This prompted them to build a mechanism in adjusting themselves both to save their lives and to increase the number of customers. Auspicious materials can make them feel more confident.

Keywords: Belief, auspicious materials, shop, entrepreneur, Maung Hat Yai.

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20 Skin Lesion Segmentation Using Color Channel Optimization and Clustering-based Histogram Thresholding

Authors: Rahil Garnavi, Mohammad Aldeen, M. Emre Celebi, Alauddin Bhuiyan, Constantinos Dolianitis, George Varigos

Abstract:

Automatic segmentation of skin lesions is the first step towards the automated analysis of malignant melanoma. Although numerous segmentation methods have been developed, few studies have focused on determining the most effective color space for melanoma application. This paper proposes an automatic segmentation algorithm based on color space analysis and clustering-based histogram thresholding, a process which is able to determine the optimal color channel for detecting the borders in dermoscopy images. The algorithm is tested on a set of 30 high resolution dermoscopy images. A comprehensive evaluation of the results is provided, where borders manually drawn by four dermatologists, are compared to automated borders detected by the proposed algorithm, applying three previously used metrics of accuracy, sensitivity, and specificity and a new metric of similarity. By performing ROC analysis and ranking the metrics, it is demonstrated that the best results are obtained with the X and XoYoR color channels, resulting in an accuracy of approximately 97%. The proposed method is also compared with two state-of-theart skin lesion segmentation methods.

Keywords: Border detection, Color space analysis, Dermoscopy, Histogram thresholding, Melanoma, Segmentation.

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19 Proposal of Commutation Protocol in Hybrid Sensors and Vehicular Networks for Intelligent Transport Systems

Authors: Taha Bensiradj, Samira Moussaoui

Abstract:

Hybrid Sensors and Vehicular Networks (HSVN), represent a hybrid network, which uses several generations of Ad-Hoc networks. It is used especially in Intelligent Transport Systems (ITS). The HSVN allows making collaboration between the Wireless Sensors Network (WSN) deployed on the border of the road and the Vehicular Network (VANET). This collaboration is defined by messages exchanged between the two networks for the purpose to inform the drivers about the state of the road, provide road safety information and more information about traffic on the road. Moreover, this collaboration created by HSVN, also allows the use of a network and the advantage of improving another network. For example, the dissemination of information between the sensors quickly decreases its energy, and therefore, we can use vehicles that do not have energy constraint to disseminate the information between sensors. On the other hand, to solve the disconnection problem in VANET, the sensors can be used as gateways that allow sending the messages received by one vehicle to another. However, because of the short communication range of the sensor and its low capacity of storage and processing of data, it is difficult to ensure the exchange of road messages between it and the vehicle, which can be moving at high speed at the time of exchange. This represents the time where the vehicle is in communication range with the sensor. This work is the proposition of a communication protocol between the sensors and the vehicle used in HSVN. The latter has as the purpose to ensure the exchange of road messages in the available time of exchange.

Keywords: HSVN, ITS, VANET, WSN.

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18 Article 5 (3) of the Brussels I Regulation and Its Applicability in the Case of Intellectual Property Rights Infringement on the Internet

Authors: Nataliya Hitsevich

Abstract:

Article 5(3) of the Brussels I Regulation provides that a person domiciled in a Member State may be sued in another Member State in matters relating to tort, delict or quasi-delict, in the courts for the place where the harmful events occurred or may occur. For a number of years Article 5 (3) of the Brussels I Regulation has been at the centre of the debate regarding the intellectual property rights infringement over the Internet. Nothing has been done to adapt the provisions relating to non-internet cases of infringement of intellectual property rights to the context of the Internet. The author’s findings indicate that in the case of intellectual property rights infringement on the Internet, the plaintiff has the option to sue either: the court of the Member State of the event giving rise to the damage: where the publisher of the newspaper is established; the court of the Member State where the damage occurred: where defamatory article is distributed. However, it must be admitted that whilst infringement over the Internet has some similarity to multi-State defamation by means of newspapers, the position is not entirely analogous due to the cross-border nature of the Internet. A simple example which may appropriately illustrate its contentious nature is a defamatory statement published on a website accessible in different Member States, and available in different languages. Therefore, we need to answer the question: how these traditional jurisdictional rules apply in the case of intellectual property rights infringement over the Internet? Should these traditional jurisdictional rules be modified?

Keywords: Intellectual property rights, infringement, Internet, jurisdiction.

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17 Climatic Factors Affecting Influenza Cases in Southern Thailand

Authors: S. Youthao, M. Jaroensutasinee, K. Jaroensutasinee

Abstract:

This study investigated climatic factors associated with influenza cases in Southern Thailand. The main aim for use regression analysis to investigate possible causual relationship of climatic factors and variability between the border of the Andaman Sea and the Gulf of Thailand. Southern Thailand had the highest Influenza incidences among four regions (i.e. north, northeast, central and southern Thailand). In this study, there were 14 climatic factors: mean relative humidity, maximum relative humidity, minimum relative humidity, rainfall, rainy days, daily maximum rainfall, pressure, maximum wind speed, mean wind speed, sunshine duration, mean temperature, maximum temperature, minimum temperature, and temperature difference (i.e. maximum – minimum temperature). Multiple stepwise regression technique was used to fit the statistical model. The results indicated that the mean wind speed and the minimum relative humidity were positively associated with the number of influenza cases on the Andaman Sea side. The maximum wind speed was positively associated with the number of influenza cases on the Gulf of Thailand side.

Keywords: Influenza, Climatic Factor, Relative Humidity, Rainfall, Pressure, Wind Speed, sunshine duration, Temperature, Andaman Sea, Gulf of Thailand, Southern Thailand.

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16 Automatic Segmentation of Dermoscopy Images Using Histogram Thresholding on Optimal Color Channels

Authors: Rahil Garnavi, Mohammad Aldeen, M. Emre Celebi, Alauddin Bhuiyan, Constantinos Dolianitis, George Varigos

Abstract:

Automatic segmentation of skin lesions is the first step towards development of a computer-aided diagnosis of melanoma. Although numerous segmentation methods have been developed, few studies have focused on determining the most discriminative and effective color space for melanoma application. This paper proposes a novel automatic segmentation algorithm using color space analysis and clustering-based histogram thresholding, which is able to determine the optimal color channel for segmentation of skin lesions. To demonstrate the validity of the algorithm, it is tested on a set of 30 high resolution dermoscopy images and a comprehensive evaluation of the results is provided, where borders manually drawn by four dermatologists, are compared to automated borders detected by the proposed algorithm. The evaluation is carried out by applying three previously used metrics of accuracy, sensitivity, and specificity and a new metric of similarity. Through ROC analysis and ranking the metrics, it is shown that the best results are obtained with the X and XoYoR color channels which results in an accuracy of approximately 97%. The proposed method is also compared with two state-ofthe- art skin lesion segmentation methods, which demonstrates the effectiveness and superiority of the proposed segmentation method.

Keywords: Border detection, Color space analysis, Dermoscopy, Histogram thresholding, Melanoma, Segmentation.

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15 Comparative Economic Analysis of Floating Photovoltaic Systems Using a Synthesis Approach

Authors: Ching-Feng Chen, Shih-Kai Chen

Abstract:

The Floating Photovoltaic (FPV) system highlights economic benefits and energy performance to carbon dioxide (CO2) discharges. Due to land resource scarcity and many negligent water territories, such as reservoirs, dams, and lakes in Japan and Taiwan, both countries are actively developing FPV and responding to the pricing of the emissions trading systems (ETS). This paper performs a case study through a synthesis approach to compare the economic indicators between the FPVs of Taiwan’s Agongdian Reservoir and Japan’s Yamakura Dam. The research results show that the metrics of the system capacity, installation costs, bank interest rates, and ETS and Electricity Bills affect FPV operating gains. In the post-Feed-In-Tariff (FIT) phase, investing in FPV in Japan is more profitable than in Taiwan. The former’s positive net present value (NPV), eminent internal rate of return (IRR) (11.6%), and benefit-cost ratio (BCR) above 1 (2.0) at the discount rate of 10% indicate that investing the FPV in Japan is more favorable than in Taiwan. In addition, the breakeven point is modest (about 61.3%). The presented methodology in the study helps investors evaluate schemes’ pros and cons and determine whether a decision is beneficial while funding PV or FPV projects.

Keywords: Carbon Border Adjustment Mechanism, Floating Photovoltaic, Emissions Trading Systems, Net Present Value, NPV, Internal Rate of Return, IRR, Benefit-Cost Ratio.

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14 The Ethio-Eritrea Claims Commission on Use of Force: Issue of Self-Defense or Violation of Sovereignty

Authors: Isaias Teklia Berhe

Abstract:

A decision that deals with international disputes, be it arbitral or judicial, has to properly reflect objectivity and coherence with existing rules of international law. This paper shows the decision of the Ethio-Eritrea Claims Commission on the jus ad bellum case is bereft of objectivity and coherence, which contributed a disservice to international law on many aspects. The Commission’s decision that holds Eritrea in contravention to Art 2(4) of the UN Charter based on Ethiopia’s contention is flawed. It fails to consider: the illegitimacy of an actual authority established over contested territory through hostile acts, the proper determination of effectivites under international law, the sanctity of colonially determined boundaries, Ethiopia’s prior firm political recognition and undergirds to respect colonial boundary, and Ethio-Eritrea Border Commission’s decision. The paper will also argue that the Commission confused Eritrea’s right of self-defense with the rule against the non-use of force to settle territorial disputes; wherefore its decision sanitizes or sterilizes unlawful change of territory resulted through unlawful use of force to the effect of advantaging aggressions. The paper likewise argues that the decision is so sacrilegious that it disregards the ossified legal finality of colonial boundaries. Moreover, its approach toward armed attack does not reflect the peculiarity of the jus ad bellum case rather it brings about definitional uncertainties and sustains the perception that the law on self-defense is unsettled.

Keywords: Armed attack, self-defense, territorial integrity, use of force.

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13 Indian License Plate Detection and Recognition Using Morphological Operation and Template Matching

Authors: W. Devapriya, C. Nelson Kennedy Babu, T. Srihari

Abstract:

Automatic License plate recognition (ALPR) is a technology which recognizes the registration plate or number plate or License plate of a vehicle. In this paper, an Indian vehicle number plate is mined and the characters are predicted in efficient manner. ALPR involves four major technique i) Pre-processing ii) License Plate Location Identification iii) Individual Character Segmentation iv) Character Recognition. The opening phase, named pre-processing helps to remove noises and enhances the quality of the image using the conception of Morphological Operation and Image subtraction. The second phase, the most puzzling stage ascertain the location of license plate using the protocol Canny Edge detection, dilation and erosion. In the third phase, each characters characterized by Connected Component Approach (CCA) and in the ending phase, each segmented characters are conceptualized using cross correlation template matching- a scheme specifically appropriate for fixed format. Major application of ALPR is Tolling collection, Border Control, Parking, Stolen cars, Enforcement, Access Control, Traffic control. The database consists of 500 car images taken under dissimilar lighting condition is used. The efficiency of the system is 97%. Our future focus is Indian Vehicle License Plate Validation (Whether License plate of a vehicle is as per Road transport and highway standard).

Keywords: Automatic License plate recognition, Character recognition, Number plate Recognition, Template matching, morphological operation, canny edge detection.

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12 Development and Control of Deep Seated Gravitational Slope Deformation: The Case of Colzate-Vertova Landslide, Bergamo, Northern Italy

Authors: Paola Comella, Vincenzo Francani, Paola Gattinoni

Abstract:

This paper presents the Colzate-Vertova landslide, a Deep Seated Gravitational Slope Deformation (DSGSD) located in the Seriana Valley, Northern Italy. The paper aims at describing the development as well as evaluating the factors that influence the evolution of the landslide. After defining the conceptual model of the landslide, numerical simulations were developed using a finite element numerical model, first with a two-dimensional domain, and later with a three-dimensional one. The results of the 2-D model showed a displacement field typical of a sackung, as a consequence of the erosion along the Seriana Valley. The analysis also showed that the groundwater flow could locally affect the slope stability, bringing about a reduction in the safety factor, but without reaching failure conditions. The sensitivity analysis carried out on the strength parameters pointed out that slope failures could be reached only for relevant reduction of the geotechnical characteristics. Such a result does not fit the real conditions observed on site, where a number of small failures often develop all along the hillslope. The 3-D model gave a more comprehensive analysis of the evolution of the DSGSD, also considering the border effects. The results showed that the convex profile of the slope favors the development of displacements along the lateral valley, with a relevant reduction in the safety factor, justifying the existing landslides.

Keywords: Deep seated gravitational slope deformation, Italy, landslide, numerical modeling.

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11 A Study of Thai Muslims’ Way of Life through Their Clothes

Authors: Jureerat Buakaew

Abstract:

The purpose of this research was to investigate Thai Muslims’ way of life through the way their clothes. The data of this qualitative research were collected from related documents and research reports, ancient cloths and clothing, and in-depth interviews with clothes owners and weavers.

The research found that in the 18th century Thai Muslims in the three southern border provinces used many types of clothing in their life. At home women wore plain clothes. They used checked cloths to cover the upper part of their body from the breasts down to the waist. When going out, they used Lima cloth and So Kae with a piece of Pla-nging cloth as a head scarf. For men, they wore a checked sarong as a lower garment, and wore no upper garment. However, when going out, they wore Puyo Potong. In addition, Thai Muslims used cloths in various religious rites, namely, the rite of placing a baby in a cradle, the Masoyawi rite, the Nikah rite, and the burial rite. These types of cloths were related to the way of life of Thai Muslims from birth to death. They reflected the race, gender, age, social status, values, and beliefs in traditions that have been inherited.

Practical Implication: Woven in these cloths are the lost local wisdom, and therefore, aesthetics on the cloths are like mirrors reflecting the background of people in this region that is fading away. These cloths are pages of a local history book that is of importance and value worth for preservation and publicity so that they are treasured. Government organizations can expand and materialize the knowledge received from the study in accordance with government policy in supporting the One Tambon, One Product project.

Keywords: Way of life, rite of placing a baby in a cradle, Masoyawi rite, Thai Muslims.

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10 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

Abstract:

This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).

The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: Accounting Standards, Earnings Management, International Financial Reporting Standards, Loss Avoidance, Reporting Quality.

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9 Dislocation Modelling of the 1997-2009 High-Precision Global Positioning System Displacements in Darjiling- Sikkim Himalaya, India

Authors: Kutubuddin Ansari, Malay Mukul, Sridevi Jade

Abstract:

We used high-precision Global Positioning System (GPS) to geodetically constrain the motion of stations in the Darjiling-Sikkim Himalayan (DSH) wedge and examine the deformation at the Indian-Tibetan plate boundary using IGS (International GPS Service) fiducial stations. High-precision GPS based displacement and velocity field was measured in the DSH between 1997 and 2009. To obtain additional insight north of the Indo-Tibetan border and in the Darjiling-Sikkim-Tibet (DaSiT) wedge, published velocities from four stations J037, XIGA, J029 and YADO were also included in the analysis. India-fixed velocities or the back-slip was computed relative to the pole of rotation of the Indian Plate (Latitude 52.97 ± 0.22º, Longitude - 0.30 ± 3.76º, and Angular Velocity 0.500 ± 0.008º/ Myr) in the DaSiT wedge. Dislocation modelling was carried out with the back-slip to model the best possible solution of a finite rectangular dislocation or the causative fault based on dislocation theory that produced the observed back-slip using a forward modelling approach. To find the best possible solution, three different models were attempted. First, slip along a single thrust fault, then two thrust faults and in finally, three thrust faults were modelled to simulate the back-slip in the DaSiT wedge. The three-fault case bests the measured displacements and is taken as the best possible solution.

Keywords: Global Positioning System, Darjiling-Sikkim Himalaya, Dislocation modelling.

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8 Wadi Halfa Oolitic Ironstone Formation, Wadi Halfa and Argein Areas, North Sudan

Authors: M. Nafi, A. El Amein, M. El Dawi, K. Salih, O. Elbahi, A. Abou

Abstract:

In present study, a large deposit of oolitic iron ore of Late Carboniferous-Permotriassic-Lower Jurassic age was discovered in Wadi Halfa and Argein areas, North Sudan. It seems that the iron ore mineralization exists in the west and east bank of the River Nile of the study area that are found on the Egyptian-Sudanese border. The Carboniferous-Lower Jurassic age strata were covered by 67 sections and each section has been examined and carefully described. The iron-ore in Wadi Halfa occurs as oolitic ironstone and contained two horizons: (A) horizon and (B) horizon. Only horizon (A) was observed in southern Argein area. The texture of the ore is variable depending on the volume of the component. In thin sections, the average of the ooids was ranged between 90%-80%. The matrix varies between 10%-20% by volume and detritus quartz in other component my reach up to 30% by volume in sandy massive ore. Ooids size ranges from 0.2mm-1.00 mm on average in very coarse ooids may attend up to 1 mm in size. The matrix around the ooids is dominated by iron hydroxide, carbonate, fine, and amorphous silica. The probable ore reserve estimate of 1.234 billion at a head grade of 41.29% Fe for the Wadi Halfa Oolitic Ironstone Formation. The iron ore shows higher content of phosphorus ranges from 6.15% to 0.16%, with mean 1.45%. The new technology Hatch–Ironstone Chloride Segregation (HICS) can be used to produce commercial-quality of iron and reduce phosphorus and silica to acceptable levels for steel industry. The presence of infrastructures in addition to the presence of massive quantities of iron ore would make exploitation economically.

Keywords: HICS, Late Carboniferous age, Oolitic iron ore, phosphorus.

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7 Precipitation Intensity: Duration Based Threshold Analysis for Initiation of Landslides in Upper Alaknanda Valley

Authors: Soumiya Bhattacharjee, P. K. Champati Ray, Shovan L. Chattoraj, Mrinmoy Dhara

Abstract:

The entire Himalayan range is globally renowned for rainfall-induced landslides. The prime focus of the study is to determine rainfall based threshold for initiation of landslides that can be used as an important component of an early warning system for alerting stake holders. This research deals with temporal dimension of slope failures due to extreme rainfall events along the National Highway-58 from Karanprayag to Badrinath in the Garhwal Himalaya, India. Post processed 3-hourly rainfall intensity data and its corresponding duration from daily rainfall data available from Tropical Rainfall Measuring Mission (TRMM) were used as the prime source of rainfall data. Landslide event records from Border Road Organization (BRO) and some ancillary landslide inventory data for 2013 and 2014 have been used to determine Intensity Duration (ID) based rainfall threshold. The derived governing threshold equation, I= 4.738D-0.025, has been considered for prediction of landslides of the study region. This equation was validated with an accuracy of 70% landslides during August and September 2014. The derived equation was considered for further prediction of landslides of the study region. From the obtained results and validation, it can be inferred that this equation can be used for initiation of landslides in the study area to work as a part of an early warning system. Results can significantly improve with ground based rainfall estimates and better database on landslide records. Thus, the study has demonstrated a very low cost method to get first-hand information on possibility of impending landslide in any region, thereby providing alert and better preparedness for landslide disaster mitigation.

Keywords: Landslide, intensity-duration, rainfall threshold, Tropical Rainfall Measuring Mission, slope, inventory, early warning system.

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6 Enhancing Transit Trade, Facilitation System and Supply Chain Security for Local, Regional and an International Corridor

Authors: Moh’d A. AL-Shboul

Abstract:

Recently, and due to Arab spring and terrorism around the globe, pushing and driving most governments potentially to harmonize their border measures particularly the regional and an international transit trade within and among Customs Unions. The main purpose of this study is to investigate and provide an insight for monitoring and controlling the trade supply chain within and among different countries by using technological advancement (i.e. an electronic tracking system, etc.); furthermore, facilitate the local and intra-regional trade among countries through reviewing the recent trends and practical implementation of an electronic transit traffic and cargo that related to customs measures by introducing and supporting some case studies of several international and landlocked transit trade countries. The research methodology employed in this study was described as qualitative by conducting few interviews with managers, transit truck drivers, and traders and reviewing the related literature to collect qualitative data from secondary sources such as statistical reports, previous studies, etc. The results in this study show that Jordan and other countries around the globe that used an electronic tracking system for monitoring transit trade has led to a significant reduction in cost, effort and time in physical movement of goods internally and crossing through other countries. Therefore, there is no need to escort transit trucks by customs staff; hence, the rate of escort transit trucks is reduced by more than ninety percent, except the bulky and high duty goods. Electronic transit traffic has been increased; the average transit time journey has been reduced by more than seventy percent and has led to decrease in rates of smuggling up to fifty percent. The researcher recommends considering Jordan as regional and international office for tracking electronically and monitoring the transit trade for many considerations.

Keywords: Electronic tracking system, facilitation system, regional and international corridor, supply chain security, transit trade.

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5 MHD Stagnation Point Flow towards a Shrinking Sheet with Suction in an Upper-Convected Maxwell (UCM) Fluid

Authors: K. Jafar, R. Nazar, A. Ishak, I. Pop

Abstract:

The present analysis considers the steady stagnation point flow and heat transfer towards a permeable shrinking sheet in an upper-convected Maxwell (UCM) electrically conducting fluid, with a constant magnetic field applied in the transverse direction to flow and a local heat generation within the boundary layer, with a heat generation rate proportional to (T-T\infty)p Using a similarity transformation, the governing system of partial differential equations is first transformed into a system of ordinary differential equations, which is then solved numerically using a finite-difference scheme known as the Keller-box method. Numerical results are obtained for the flow and thermal fields for various values of the stretching/shrinking parameter λ, the magnetic parameter M, the elastic parameter K, the Prandtl number Pr, the suction parameter s, the heat generation parameter Q, and the exponent p. The results indicate the existence of dual solutions for the shrinking sheet up to a critical value λc whose value depends on the value of M, K, and s. In the presence of internal heat absorption (Q<0)  the surface heat transfer rate decreases with increasing p but increases with parameters Q and s when the sheet is either stretched or shrunk.

Keywords: Magnetohydrodynamic (MHD), boundary layer flow, UCM fluid, stagnation point, shrinking sheet.

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4 Discontinuous Spacetime with Vacuum Holes as Explanation for Gravitation, Quantum Mechanics and Teleportation

Authors: Constantin Z. Leshan

Abstract:

Hole Vacuum theory is based on discontinuous spacetime that contains vacuum holes. Vacuum holes can explain gravitation, some laws of quantum mechanics and allow teleportation of matter. All massive bodies emit a flux of holes which curve the spacetime; if we increase the concentration of holes, it leads to length contraction and time dilation because the holes do not have the properties of extension and duration. In the limited case when space consists of holes only, the distance between every two points is equal to zero and time stops - outside of the Universe, the extension and duration properties do not exist. For this reason, the vacuum hole is the only particle in physics capable of describing gravitation using its own properties only. All microscopic particles must 'jump' continually and 'vibrate' due to the appearance of holes (impassable microscopic 'walls' in space), and it is the cause of the quantum behavior. Vacuum holes can explain the entanglement, non-locality, wave properties of matter, tunneling, uncertainty principle and so on. Particles do not have trajectories because spacetime is discontinuous and has impassable microscopic 'walls' due to the simple mechanical motion is impossible at small scale distances; it is impossible to 'trace' a straight line in the discontinuous spacetime because it contains the impassable holes. Spacetime 'boils' continually due to the appearance of the vacuum holes. For teleportation to be possible, we must send a body outside of the Universe by enveloping it with a closed surface consisting of vacuum holes. Since a material body cannot exist outside of the Universe, it reappears instantaneously in a random point of the Universe. Since a body disappears in one volume and reappears in another random volume without traversing the physical space between them, such a transportation method can be called teleportation (or Hole Teleportation). It is shown that Hole Teleportation does not violate causality and special relativity due to its random nature and other properties. Although Hole Teleportation has a random nature, it can be used for colonization of extrasolar planets by the help of the method called 'random jumps': after a large number of random teleportation jumps, there is a probability that the spaceship may appear near a habitable planet. We can create vacuum holes experimentally using the method proposed by Descartes: we must remove a body from the vessel without permitting another body to occupy this volume.

Keywords: Border of the universe, causality violation, perfect isolation, quantum jumps.

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3 Qanat (Subterranean Canal) Role in Traditional Cities and Settlements Formation of Hot-Arid Regions of Iran

Authors: Karim Shiraazi, Mahyar Asheghi Milani, Alireza Sadeghi, Eram Azami, Ahadollah Azami

Abstract:

A passive system "Qanat" is collection of some underground wells. A mother-well was dug in a place far from the city where they could reach to the water table maybe 100 meters underground, they dug other wells to direct water toward the city, with minimum possible gradient. Using the slope of the earth they could bring water close to the surface in the city. The source of water or the appearance of Qanat, land slope and the ownership lines are the important and effective factors in the formation of routes and the segment division of lands to the extent that making use of Qanat as the techniques of extracting underground waters creates a channel of routes with an organic order and hierarchy coinciding the slope of land and it also guides the Qanat waters in the tradition texture of salt desert and border provinces of it. Qanats are excavated in a specified distinction from each other. The quantity of water provided by Qanats depends on the kind of land, distance from mountain, geographical situation of them and the rate of water supply from the underground land. The rate of underground waters, possibility of Qanat excavation, number of Qanats and rate of their water supply from one hand and the quantity of cultivable fertile lands from the other hand are the important natural factors making the size of cities. In the same manner the cities with several Qanats have multi central textures. The location of cities is in direct relation with land quality, soil fertility and possibility of using underground water by excavating Qanats. Observing the allowable distance for Qanat watering is a determining factor for distance between villages and cities. Topography, land slope, soil quality, watering system, ownership, kind of cultivation, etc. are the effective factors in directing Qanats for excavation and guiding water toward the cultivable lands and it also causes the formation of different textures in land division of farming provinces. Several divisions such as orderly and wide, inorderly, thin and long, comb like, etc. are the introduction to organic order. And at the same time they are complete coincidence with environmental conditions in the typical development of ecological architecture and planning in the traditional cities and settlements order.

Keywords: Qanat, Settlement Formation, Hot-Arid Region, Sustainable Development

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2 A Geographical Spatial Analysis on the Benefits of Using Wind Energy in Kuwait

Authors: Obaid AlOtaibi, Salman Hussain

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Wind energy is associated with many geographical factors including wind speed, climate change, surface topography, environmental impacts, and several economic factors, most notably the advancement of wind technology and energy prices. It is the fastest-growing and least economically expensive method for generating electricity. Wind energy generation is directly related to the characteristics of spatial wind. Therefore, the feasibility study for the wind energy conversion system is based on the value of the energy obtained relative to the initial investment and the cost of operation and maintenance. In Kuwait, wind energy is an appropriate choice as a source of energy generation. It can be used in groundwater extraction in agricultural areas such as Al-Abdali in the north and Al-Wafra in the south, or in fresh and brackish groundwater fields or remote and isolated locations such as border areas and projects away from conventional power electricity services, to take advantage of alternative energy, reduce pollutants, and reduce energy production costs. The study covers the State of Kuwait with an exception of metropolitan area. Climatic data were attained through the readings of eight distributed monitoring stations affiliated with Kuwait Institute for Scientific Research (KISR). The data were used to assess the daily, monthly, quarterly, and annual available wind energy accessible for utilization. The researchers applied the Suitability Model to analyze the study by using the ArcGIS program. It is a model of spatial analysis that compares more than one location based on grading weights to choose the most suitable one. The study criteria are: the average annual wind speed, land use, topography of land, distance from the main road networks, urban areas. According to the previous criteria, the four proposed locations to establish wind farm projects are selected based on the weights of the degree of suitability (excellent, good, average, and poor). The percentage of areas that represents the most suitable locations with an excellent rank (4) is 8% of Kuwait’s area. It is relatively distributed as follows: Al-Shqaya, Al-Dabdeba, Al-Salmi (5.22%), Al-Abdali (1.22%), Umm al-Hayman (0.70%), North Wafra and Al-Shaqeeq (0.86%). The study recommends to decision-makers to consider the proposed location (No.1), (Al-Shqaya, Al-Dabdaba, and Al-Salmi) as the most suitable location for future development of wind farms in Kuwait, this location is economically feasible.

Keywords: Kuwait, renewable energy, spatial analysis, wind energy.

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1 Blockchain Based Hydrogen Market: A Paradigm-Shifting Innovative Solution for Climate-Friendly and Sustainable Structural Change

Authors: Volker Wannack

Abstract:

Regional and global strategies focusing on hydrogen (H2) and blockchain technologies are fueling remarkable advancements. These strategies underpin the revolutionary 'Blockchain Based Hydrogen Market (BBH2)' project, with the primary objective of creating a Blockchain Minimum Viable Product (B-MVP) tailored to the hydrogen market. The B-MVP harnesses blockchain's capabilities, establishing a unified platform for secure, automated transactions via smart contracts. This innovation promises to reshape hydrogen logistics, trade, and transactions. The B-MVP carries transformative potential across diverse sectors, benefiting renewable energy producers, surplus energy-based hydrogen manufacturers, grid operators, and consumers. By implementing standardized, automated, tamper-proof processes, it bolsters cost-efficiency and enables transparent, traceable transactions. Its core mission is to verify the integrity of 'green' hydrogen, tracing its journey from renewable producers to end-users. This emphasis on transparency fosters economic, ecological, and social sustainability within a secure, transparent market. A standout feature of the B-MVP is its cross-border adaptability, obviating the need for nation-specific data storage, and broadening its global reach. This adaptability also spurs long-term job creation by establishing a dedicated blockchain operating firm. By attracting skilled labor and offering training, the B-MVP fortifies the hydrogen sector's workforce. Furthermore, it catalyzes innovative business models, luring more companies and startups, contributing to sustained job growth. For example, data analysis can tailor tariffs to offer demand-centric network capacities to producers and operators, providing tamper-proof pricing options to redistributors and end-customers. Beyond technological and economic progress, the B-MVP amplifies the prominence of national and international standards efforts. The region implementing the B-MVP becomes recognized as a pioneer in climate-friendly, sustainable, and forward-thinking practices, generating interest and attention beyond its geographic boundaries. Additionally, it fosters knowledge transfer between academia and industry, promoting scientific advancements, aligning with innovation management, and nurturing an innovation culture in the hydrogen sector. Through blockchain-hydrogen integration, the B-MVP champions comprehensive innovation, contributing to a sustainable future in the hydrogen industry. Implementation involves evaluating blockchain tech, developing smart contracts, and ensuring interoperability with existing systems. Scalability testing and data format development further validate the B-MVP's potential. BBH2 secures funding under the 'Technology Offensive Hydrogen,' a part of the Federal Ministry of Economics and Climate Protection's 7th Energy Research Program.

Keywords: Hydrogen, blockchain, sustainability, structural change.

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