Search results for: dependence concepts
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 862

Search results for: dependence concepts

832 Construction 4.0: The Future of the Construction Industry in South Africa

Authors: Temidayo. O. Osunsanmi, Clinton Aigbavboa, Ayodeji Oke

Abstract:

The construction industry is a renowned latecomer to the efficiency offered by the adoption of information technology. Whereas, the banking, manufacturing, retailing industries have keyed into the future by using digitization and information technology as a new approach for ensuring competitive gain and efficiency. The construction industry has yet to fully realize similar benefits because the adoption of ICT is still at the infancy stage with a major concentration on the use of software. Thus, this study evaluates the awareness and readiness of construction professionals towards embracing a full digitalization of the construction industry using construction 4.0. The term ‘construction 4.0’ was coined from the industry 4.0 concept which is regarded as the fourth industrial revolution that originated from Germany. A questionnaire was utilized for sourcing data distributed to practicing construction professionals through a convenience sampling method. Using SPSS v24, the hypotheses posed were tested with the Mann Whitney test. The result revealed that there are no differences between the consulting and contracting organizations on the readiness for adopting construction 4.0 concepts in the construction industry. Using factor analysis, the study discovers that adopting construction 4.0 will improve the performance of the construction industry regarding cost and time savings and also create sustainable buildings. In conclusion, the study determined that construction professionals have a low awareness towards construction 4.0 concepts. The study recommends an increase in awareness of construction 4.0 concepts through seminars, workshops and training, while construction professionals should take hold of the benefits of adopting construction 4.0 concepts. The study contributes to the roadmap for the implementation of construction industry 4.0 concepts in the South African construction industry.

Keywords: Building information technology, Construction 4.0, Industry 4.0, Smart Site.

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831 A New History Based Method to Handle the Recurring Concept Shifts in Data Streams

Authors: Hossein Morshedlou, Ahmad Abdollahzade Barforoush

Abstract:

Recent developments in storage technology and networking architectures have made it possible for broad areas of applications to rely on data streams for quick response and accurate decision making. Data streams are generated from events of real world so existence of associations, which are among the occurrence of these events in real world, among concepts of data streams is logical. Extraction of these hidden associations can be useful for prediction of subsequent concepts in concept shifting data streams. In this paper we present a new method for learning association among concepts of data stream and prediction of what the next concept will be. Knowing the next concept, an informed update of data model will be possible. The results of conducted experiments show that the proposed method is proper for classification of concept shifting data streams.

Keywords: Data Stream, Classification, Concept Shift, History.

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830 Derivation of Fractional Black-Scholes Equations Driven by Fractional G-Brownian Motion and Their Application in European Option Pricing

Authors: Changhong Guo, Shaomei Fang, Yong He

Abstract:

In this paper, fractional Black-Scholes models for the European option pricing were established based on the fractional G-Brownian motion (fGBm), which generalizes the concepts of the classical Brownian motion, fractional Brownian motion and the G-Brownian motion, and that can be used to be a tool for considering the long range dependence and uncertain volatility for the financial markets simultaneously. A generalized fractional Black-Scholes equation (FBSE) was derived by using the Taylor’s series of fractional order and the theory of absence of arbitrage. Finally, some explicit option pricing formulas for the European call option and put option under the FBSE were also solved, which extended the classical option pricing formulas given by F. Black and M. Scholes.

Keywords: European option pricing, fractional Black-Scholes equations, fractional G-Brownian motion, Taylor’s series of fractional order, uncertain volatility.

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829 Resources-Based Ontology Matching to Access Learning Resources

Authors: A. Elbyed

Abstract:

Nowadays, ontologies are used for achieving a common understanding within a user community and for sharing domain knowledge. However, the de-centralized nature of the web makes indeed inevitable that small communities will use their own ontologies to describe their data and to index their own resources. Certainly, accessing to resources from various ontologies created independently is an important challenge for answering end user queries. Ontology mapping is thus required for combining ontologies. However, mapping complete ontologies at run time is a computationally expensive task. This paper proposes a system in which mappings between concepts may be generated dynamically as the concepts are encountered during user queries. In this way, the interaction itself defines the context in which small and relevant portions of ontologies are mapped. We illustrate application of the proposed system in the context of Technology Enhanced Learning (TEL) where learners need to access to learning resources covering specific concepts.

Keywords: Resources query, ontologies, ontology mapping, similarity measures, semantic web, e-learning.

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828 Using Knowledge Management and Visualisation Concepts to Improve Patients and Hospitals Staff Workflow

Authors: A. A. AlRasheed, A. Atkins, R. Campion

Abstract:

This paper focuses on using knowledge management and visualisation concepts to improve the patients and hospitals employee’s workflow. Hospitals workflow is a complex and complicated process and poor patient flow can put both patients and a hospital’s reputation at risk, and can threaten the facility’s financial sustainability. Healthcare leaders are under increased pressure to reduce costs while maintaining or increasing patient care standards. In this paper, a framework is proposed to help improving patient experience, staff satisfaction, and operational efficiency across hospitals by using knowledge management based visualisation concepts. This framework is using real-time visibility to track and monitor location and status of patients, staff, rooms, and medical equipment.

Keywords: Knowledge management, visualisation, patients, hospitals, healthcare workers, workflow, improvements.

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827 Multi-Stakeholder Road Pricing Game: Solution Concepts

Authors: Anthony E. Ohazulike, Georg Still, Walter Kern, Eric C. van Berkum

Abstract:

A road pricing game is a game where various stakeholders and/or regions with different (and usually conflicting) objectives compete for toll setting in a given transportation network to satisfy their individual objectives. We investigate some classical game theoretical solution concepts for the road pricing game. We establish results for the road pricing game so that stakeholders and/or regions playing such a game will beforehand know what is obtainable. This will save time and argument, and above all, get rid of the feelings of unfairness among the competing actors and road users. Among the classical solution concepts we investigate is Nash equilibrium. In particular, we show that no pure Nash equilibrium exists among the actors, and further illustrate that even “mixed Nash equilibrium" may not be achievable in the road pricing game. The paper also demonstrates the type of coalitions that are not only reachable, but also stable and profitable for the actors involved.

Keywords: Road pricing game, Equilibrium problem with equilibrium constraint (EPEC), Nash equilibrium, Game stability.

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826 Analyzing Methods of the Relation between Concepts based on a Concept Hierarchy

Authors: Ke Lu, Tetsuya Furukawa

Abstract:

Data objects are usually organized hierarchically, and the relations between them are analyzed based on a corresponding concept hierarchy. The relation between data objects, for example how similar they are, are usually analyzed based on the conceptual distance in the hierarchy. If a node is an ancestor of another node, it is enough to analyze how close they are by calculating the distance vertically. However, if there is not such relation between two nodes, the vertical distance cannot express their relation explicitly. This paper tries to fill this gap by improving the analysis method for data objects based on hierarchy. The contributions of this paper include: (1) proposing an improved method to evaluate the vertical distance between concepts; (2) defining the concept horizontal distance and a method to calculate the horizontal distance; and (3) discussing the methods to confine a range by the horizontal distance and the vertical distance, and evaluating the relation between concepts.

Keywords: Concept Hierarchy, Horizontal Distance, Relation Analysis, Vertical Distance

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825 Using the Technology-Organization-Environment Framework and Zuboff’s Concepts for Understanding Environmental Sustainability and RFID: Two Case Studies

Authors: Rebecca Angeles

Abstract:

Radio frequency identification (RFID) has been recognized as a key enabler of efficient and effective supply chains. Recently, with increasing concern for environmental sustainability, researchers and practitioners have been exploring the role of RFID in supporting “green supply chains.” This qualitative study uses the technology-organization-environment framework of Tornatzky and Fleischer, and Zuboff’s concepts of automating-informating-transformating in analyzing two case studies involving RFID use: the recycling of Hewlett Packard inkjet printers and the garbage and recycling program of the City of Grand Rapids, Michigan.

Keywords: Environmental sustainability, green supply chain management, radio frequency identification, technology-organization-environment framework, Zuboff’automate-informate-transformate concepts.

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824 A Frequency Dependence of the Phase Field Model in Laminar Boundary Layer with Periodic Perturbations

Authors: Yasuo Obikane

Abstract:

The frequency dependence of the phase field model(PFM) is studied. A simple PFM is proposed, and is tested in a laminar boundary layer. The Blasius-s laminar boundary layer solution on a flat plate is used for the flow pattern, and several frequencies are imposed on the PFM, and the decay times of the interfaces are obtained. The computations were conducted for three cases: 1) no-flow, and 2) a half ball on the laminar boundary layer, 3) a line of mass sources in the laminar boundary layer. The computations show the decay time becomes shorter as the frequency goes larger, and also show that it is sensitive to both background disturbances and surface tension parameters. It is concluded that the proposed simple PFM can describe the properties of decay process, and could give the fundamentals for the decay of the interface in turbulent flows.

Keywords: Phase field model, two phase flows, Laminarboundary Layer

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823 Interactive Concept-based Search using MOEA:The Hierarchical Preferences Case

Authors: Gideon Avigad, Amiram Moshaiov, Neima Brauner

Abstract:

An IEC technique is described for a multi-objective search of conceptual solutions. The survivability of solutions is influenced by both model-based fitness and subjective human preferences. The concepts- preferences are articulated via a hierarchy of sub-concepts. The suggested method produces an objectivesubjective front. Academic example is employed to demonstrate the proposed approach.

Keywords: Conceptual solution, engineering design, hierarchical planning, multi-objective search, problem reduction.

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822 Voltage Sag Effect on Three Phase Five Leg Transformers

Authors: M. R. Dolatian, A. Jalilian

Abstract:

The behavior of three phase five leg transformer under voltage sag is studied in this paper. This paper proposes a simple, practical model of a three phase-five leg, saturated transformer with accurate performance. Transformer saturation is produced when the voltage sag is recovered and it causes inrush current in transformer. Effects of voltage sag depth, duration and initial point on wave have been analyzed in this paper. Initial point on wave can produce maximum inrush current in five leg transformers while comparing with three leg transformers. The magnetic circuit symmetry of five leg transformer produces the more symmetrical shape of inrush current curves versus initial point on wave and sag duration than three leg transformer. The simulations show that current peak has a periodical dependence on sag duration and linear dependence on sag depth. Inrush current that is produced in three phase five leg transformer is higher than three phase three leg transformer.

Keywords: Inrush current, three phase five leg transformer, saturation, voltage sag.

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821 Socio-Technical Systems: Transforming Theory into Practice

Authors: L. Ngowi, N. H. Mvungi

Abstract:

This paper critically examines the evolution of socio-technical systems theory, its practices, and challenges in system design and development. It examines concepts put forward by researchers focusing on the application of the theory in software engineering. There are various methods developed that use socio-technical concepts based on systems engineering without remarkable success. The main constraint is the large amount of data and inefficient techniques used in the application of the concepts in system engineering for developing time-bound systems and within a limited/controlled budget. This paper critically examines each of the methods, highlight bottlenecks and suggest the way forward. Since socio-technical systems theory only explains what to do, but not how doing it, hence engineers are not using the concept to save time, costs and reduce risks associated with new frameworks. Hence, a new framework, which can be considered as a practical approach is proposed that borrows concepts from soft systems method, agile systems development and object-oriented analysis and design to bridge the gap between theory and practice. The approach will enable the development of systems using socio-technical systems theory to attract/enable the system engineers/software developers to use socio-technical systems theory in building worthwhile information systems to avoid fragilities and hostilities in the work environment.

Keywords: Socio-technical systems, human centered design, software engineering, cognitive engineering, soft systems, systems engineering.

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820 The Countabilities of Soft Topological Spaces

Authors: Weijian Rong

Abstract:

Soft topological spaces are considered as mathematical tools for dealing with uncertainties, and a fuzzy topological space is a special case of the soft topological space. The purpose of this paper is to study soft topological spaces. We introduce some new concepts in soft topological spaces such as soft first-countable spaces, soft second-countable spaces and soft separable spaces, and some basic properties of these concepts are explored.

Keywords: soft sets, soft first-countable spaces, soft second countable spaces, soft separable spaces, soft Lindelöf.

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819 The Fatigue Damage Accumulation on Systems of Concentrators

Authors: Alexander Urbach, Mukharbij Banov, Vladislav Turko

Abstract:

Fatigue tests of specimen-s with numerous holes are presented. The tests were made up till fatigue cracks have been created on both sides of the hole. Their extension was stopping with pressed plastic deformation at the mouth of the detected crack. It is shown that the moments of occurrence of cracks on holes are stochastically dependent. This dependence has positive and negative correlation relations. Shown that the positive correlation is formed across of the applied force, while negative one – along it. The negative relationship extends over a greater distance. The mathematical model of dependence area formation is represented as well as the estimating of model parameters. The positive correlation of fatigue cracks origination can be considered as an extension of one main crack. With negative correlation the first crack locates the place of its origin, leading to the appearance of multiple cracks; do not merge with each other.

Keywords: Correlation analysis, fatigue damage accumulation, local area, mathematical model.

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818 Biography of the Earth in the Light of the Laws of Classical Physics

Authors: I. V. Kuzminov

Abstract:

The proposed article is an analytical review of previously published articles in the series "Physics of Gravity", "The Picture of the World by Second Law of Thermodynamics" and others. The article shows the key role of the forces of gravity and the action of the second law of thermodynamics in shaping the picture of the world. In other words, the second law of thermodynamics can be called the law of matter cooling. The action in the compartment of the inverse temperature dependence of the forces of gravity and the second law of thermodynamics is carried out by the processes of separation, condensation, phase transitions, and transformation of matter. On the basis of the proposed concept, along the way, completely new versions of the development of events in the biography of the Earth are put forward. For example, new versions of the origin of planets, the origin of continents and others are being put forward. This article contains a list of articles and videos that are somehow related to the proposed topic. Articles and videos are presented in English and Russian.

Keywords: Gravity, the second law of thermodynamics, electron rotation, inverse temperature dependence, inertia forces, centrifugal forces.

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817 Using Textual Pre-Processing and Text Mining to Create Semantic Links

Authors: Ricardo Avila, Gabriel Lopes, Vania Vidal, Jose Macedo

Abstract:

This article offers a approach to the automatic discovery of semantic concepts and links in the domain of Oil Exploration and Production (E&P). Machine learning methods combined with textual pre-processing techniques were used to detect local patterns in texts and, thus, generate new concepts and new semantic links. Even using more specific vocabularies within the oil domain, our approach has achieved satisfactory results, suggesting that the proposal can be applied in other domains and languages, requiring only minor adjustments.

Keywords: Semantic links, data mining, linked data, SKOS.

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816 Fundamental Concepts of Theory of Constraints: An Emerging Philosophy

Authors: Ajay Gupta, Arvind Bhardwaj, Arun Kanda

Abstract:

Dr Eliyahu Goldratt has done the pioneering work in the development of Theory of Constraints. Since then, many more researchers around the globe are working to enhance this body of knowledge. In this paper, an attempt has been made to compile the salient features of this theory from the work done by Goldratt and other researchers. This paper will provide a good starting point to the potential researchers interested to work in Theory of Constraints. The paper will also help the practicing managers by clarifying their concepts on the theory and will facilitate its successful implementation in their working areas.

Keywords: Drum-Buffer-Rope, Goldratt, ProductionScheduling, Theory of Constraints.

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815 Fluctuations of Transfer Factor of the Mixer Based on Schottky Diode

Authors: Alexey V. Klyuev, Arkady V. Yakimov, Mikhail I. Ryzhkin, Andrey V. Klyuev

Abstract:

Fluctuations of Schottky diode parameters in a structure of the mixer are investigated. These fluctuations are manifested in two ways. At the first, they lead to fluctuations in the transfer factor that is lead to the amplitude fluctuations in the signal of intermediate frequency. On the basis of the measurement data of 1/f noise of the diode at forward current, the estimation of a spectrum of relative fluctuations in transfer factor of the mixer is executed. Current dependence of the spectrum of relative fluctuations in transfer factor of the mixer and dependence of the spectrum of relative fluctuations in transfer factor of the mixer on the amplitude of the heterodyne signal are investigated. At the second, fluctuations in parameters of the diode lead to occurrence of 1/f noise in the output signal of the mixer. This noise limits the sensitivity of the mixer to the value of received signal.

Keywords: Current-voltage characteristic, fluctuations, mixer, Schottky diode, 1/f noise.

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814 2D Structured Non-Cyclic Fuzzy Graphs

Authors: T. Pathinathan, M. Peter

Abstract:

Fuzzy graphs incorporate concepts from graph theory with fuzzy principles. In this paper, we make a study on the properties of fuzzy graphs which are non-cyclic and are of two-dimensional in structure. In particular, this paper presents 2D structure or the structure of double layer for a non-cyclic fuzzy graph whose underlying crisp graph is non-cyclic. In any graph structure, introducing 2D structure may lead to an inherent cycle. We propose relevant conditions for 2D structured non-cyclic fuzzy graphs. These conditions are extended even to fuzzy graphs of the 3D structure. General theoretical properties that are studied for any fuzzy graph are verified to 2D structured or double layered fuzzy graphs. Concepts like Order, Degree, Strong and Size for a fuzzy graph are studied for 2D structured or double layered non-cyclic fuzzy graphs. Using different types of fuzzy graphs, the proposed concepts relating to 2D structured fuzzy graphs are verified.

Keywords: Double layered fuzzy graph, double layered non-cyclic fuzzy graph, strong, order, degree and size.

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813 The Concept of Place and Sense of Place In Architectural Studies

Authors: Mina Najafi, Mustafa Kamal Bin Mohd Shariff

Abstract:

Place is a where dimension formed by people-s relationship with physical settings, individual and group activities, and meanings. 'Place Attachment', 'Place Identity'and 'Sense of Place' are some concepts that could describe the quality of people-s relationships with a place. The concept of Sense of place is used in studying human-place bonding, attachment and place meaning. Sense of Place usually is defined as an overarching impression encompassing the general ways in which people feel about places, senses it, and assign concepts and values to it. Sense of place is highlighted in this article as one of the prevailing concepts among place-based researches. Considering dimensions of sense of place has always been beneficial for investigating public place attachment and pro-environmental attitudes towards these places. The creation or preservation of Sense of place is important in maintaining the quality of the environment as well as the integrity of human life within it. While many scholars argued that sense of place is a vague concept, this paper will summarize and analyze the existing seminal literature. Therefore, in this paper first the concept of Sense of place and its characteristics will be examined afterward the scales of Sense of place will be reviewed and the factors that contribute to form Sense of place will be evaluated and finally Place Attachment as an objective dimension for measuring the sense of place will be described.

Keywords: Place, Place Attachment, Sense of place

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812 The Semantic Web: a New Approach for Future World Wide Web

Authors: Sahar Nasrolahi, Mahdi Nikdast, Mehrdad Mahdavi Boroujerdi

Abstract:

The purpose of semantic web research is to transform the Web from a linked document repository into a distributed knowledge base and application platform, thus allowing the vast range of available information and services to be more efficiently exploited. As a first step in this transformation, languages such as OWL have been developed. Although fully realizing the Semantic Web still seems some way off, OWL has already been very successful and has rapidly become a defacto standard for ontology development in fields as diverse as geography, geology, astronomy, agriculture, defence and the life sciences. The aim of this paper is to classify key concepts of Semantic Web as well as introducing a new practical approach which uses these concepts to outperform Word Wide Web.

Keywords: Semantic Web, Ontology, OWL, Microformat, Word Wide Web.

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811 Pilot Study on the Impact of VLE on Mathematical Concepts Acquisition within Secondary Education in England

Authors: Aaron A. R. Nwabude

Abstract:

The research investigates the “impact of VLE on mathematical concepts acquisition of the special education needs (SENs) students at KS4 secondary education sector" in England. The overall aim of the study is to establish possible areas of difficulties to approach for above or below knowledge standard requirements for KS4 students in the acquisition and validation of basic mathematical concepts. A teaching period, in which virtual learning environment (Fronter) was used to emphasise different mathematical perception and symbolic representation was carried out and task based survey conducted to 20 special education needs students [14 actually took part]. The result shows that students were able to process information and consider images, objects and numbers within the VLE at early stages of acquisition process. They were also able to carry out perceptual tasks but with limiting process of different quotient, thus they need teacher-s guidance to connect them to symbolic representations and sometimes coach them through. The pilot study further indicates that VLE curriculum approaches for students were minutely aligned with mathematics teaching which does not emphasise the integration of VLE into the existing curriculum and current teaching practice. There was also poor alignment of vision regarding the use of VLE in realisation of the objectives of teaching mathematics by the management. On the part of teacher training, not much was done to develop teacher-s skills in the technical and pedagogical aspects of VLE that is in-use at the school. The classroom observation confirmed teaching practice will find a reliance on VLE as an enhancer of mathematical skills, providing interaction and personalisation of learning to SEN students.

Keywords: VLE, Mathematical Concepts Acquisition, PilotStudy, SENs, KS4, Education, Teacher

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810 Software Evolution Based Sequence Diagrams Merging

Authors: Zine-Eddine Bouras, Abdelouaheb Talai

Abstract:

The need to merge software artifacts seems inherent to modern software development. Distribution of development over several teams and breaking tasks into smaller, more manageable pieces are an effective means to deal with the kind of complexity. In each case, the separately developed artifacts need to be assembled as efficiently as possible into a consistent whole in which the parts still function as described. In addition, earlier changes are introduced into the life cycle and easier is their management by designers. Interaction-based specifications such as UML sequence diagrams have been found effective in this regard. As a result, sequence diagrams can be used not only for capturing system behaviors but also for merging changes in order to create a new version. The objective of this paper is to suggest a new approach to deal with the problem of software merging at the level of sequence diagrams by using the concept of dependence analysis that captures, formally, all mapping, and differences between elements of sequence diagrams and serves as a key concept to create a new version of sequence diagram.

Keywords: System behaviors, sequence diagram merging, dependence analysis, sequence diagram slicing.

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809 The Study of Magnetic and Transport Properties in Normal State Eu1.85+yCe0.15-yCu1-yFeyO4+α-δ

Authors: Risdiana, D. Suhendar, S. Pratiwi, W. A. Somantri, T. Saragi

Abstract:

The effect of partially substitution of magnetic impurity Fe for Cu to the magnetic and transport properties in electron-doped superconducting cuprates of Eu1.85+yCe0.15-yCu1-yFeyO4+α-δ (ECCFO) with y = 0, 0.010, 0.020, and 0.050 has been studied, in order to investigate the mechanism of magnetic and transport properties of ECCFO in normal-state. Magnetic properties are investigated by DC magnetic-susceptibility measurements that carried out at low temperatures down to 2 K using a standard SQUID magnetometer in a magnetic field of 5 Oe on field cooling. Transport properties addressed to electron mobility, are extracted from radius of electron localization calculated from temperature dependence of resistivity. For y = 0, temperature dependence of dc magnetic-susceptibility (χ) indicated the change of magnetic behavior from paramagnetic to diamagnetic below 15 K. Above 15 K, all samples show paramagnetic behavior with the values of magnetic moment in every volume unit increased with increasing y. Electron mobility decreased with increasing y.

Keywords: DC magnetic-susceptibility, electron mobility, Eu1.85+yCe0.15-yCu1-yFeyO4+α-δ, normal state.

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808 IFC-Based Construction Engineering Domain Otology Development

Authors: Jin Si, Yanzhong Wang

Abstract:

The essence of the 21st century is knowledge economy. Knowledge has become the key resource of economic growth and social development. Construction industry is no exception. Because of the characteristic of complexity, project manager can't depend only on information management. The only way to improve the level of construction project management is to set up a kind of effective knowledge accumulation mechanism. This paper first introduced the IFC standard and the concept of ontology. Then put forward the construction method of the architectural engineering domain ontology based on IFC. And finally build up the concepts, properties and the relationship between the concepts of the ontology. The deficiency of this paper is also pointed out.

Keywords: Construction Engineering, IFC, Ontology

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807 Error Analysis of Nonconventional Electrical Moisture-meter under Simplified Conditions

Authors: Kamil Ďurana, Robert Černý

Abstract:

An electrical apparatus for measuring moisture content was developed by our laboratory and uses dependence of electrical properties on water content in studied material. Error analysis of the apparatus was run by measuring different volumes of water in a simplified specimen, i.e. hollow plexiglass block, in order to avoid as many side-effects as possible. Obtained data were processed using both basic and advanced statistics and results were compared with each other. The influence of water content on accuracy of measured data was studied as well as the influence of variation of apparatus' proper arrangement or factual methodics of its usage. The overall coefficient of variation was 4%. There was no trend found in results of error dependence on water content. Comparison with current surveys led to a conclusion, that the studied apparatus can be used for indirect measurement of water content in porous materials, with expectable error and under known conditions. Factual experiments with porous materials are not involved, but are currently under investigation.

Keywords: device, capacitance method, error analysis, moisture meter

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806 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement

Authors: Nadezhda Kvatashidze

Abstract:

The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.

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805 Modeling and Control of a Quadrotor UAV with Aerodynamic Concepts

Authors: Wei Dong, Guo-Ying Gu, Xiangyang Zhu, Han Ding

Abstract:

This paper presents preliminary results on modeling and control of a quadrotor UAV. With aerodynamic concepts, a mathematical model is firstly proposed to describe the dynamics of the quadrotor UAV. Parameters of this model are identified by experiments with Matlab Identify Toolbox. A group of PID controllers are then designed based on the developed model. To verify the developed model and controllers, simulations and experiments for altitude control, position control and trajectory tracking are carried out. The results show that the quadrotor UAV well follows the referenced commands, which clearly demonstrates the effectiveness of the proposed approach.

Keywords: Quadrotor UAV, Modeling, Control, Aerodynamics, System Identification.

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804 School Architecture of the Future Supported by Evidence-Based Design and Design Patterns

Authors: Pedro Padilha Gonçalves, Doris C. C. K. Kowaltowski, Benjamin Cleveland

Abstract:

Trends in education affect schooling, needing incorporation into design concepts to support desired learning processes with appropriate and stimulating environments. A design process for school architecture demands research, debates, reflections, and efficient decision-making methods. This paper presents research on evidence-based design, related to middle schools, based on a systematic literature review and the elaboration of a set of architectural design patterns, through a graphic translation of new concepts for classroom configurations, to support programming debates and the synthesis phase of design. The investigation resulted in nine patterns that configure the concepts of boundaries, flexibility, levels of openness, mindsets, neighborhoods, movement and interaction, territories, opportunities for learning, and sightlines for classrooms. The research is part of a continuous investigation of design methods, on contemporary school architecture to produce an architectural pattern matrix based on scientific information translated into an insightful graphic design language.

Keywords: School architecture, design process, design patterns, evidence-based design.

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803 Making Data Structures and Algorithms more Understandable by Programming Sudoku the Human Way

Authors: Roelien Goede

Abstract:

Data Structures and Algorithms is a module in most Computer Science or Information Technology curricula. It is one of the modules most students identify as being difficult. This paper demonstrates how programming a solution for Sudoku can make abstract concepts more concrete. The paper relates concepts of a typical Data Structures and Algorithms module to a step by step solution for Sudoku in a human type as opposed to a computer oriented solution.

Keywords: Data Structures, Algorithms, Sudoku, ObjectOriented Programming, Programming Teaching, Education.

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