Search results for: historical circumstances
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 440

Search results for: historical circumstances

290 Comparison of Two Types of Preconditioners for Stokes and Linearized Navier-Stokes Equations

Authors: Ze-Jun Hu, Ting-Zhu Huang, Ning-Bo Tan

Abstract:

To solve saddle point systems efficiently, several preconditioners have been published. There are many methods for constructing preconditioners for linear systems from saddle point problems, for instance, the relaxed dimensional factorization (RDF) preconditioner and the augmented Lagrangian (AL) preconditioner are used for both steady and unsteady Navier-Stokes equations. In this paper we compare the RDF preconditioner with the modified AL (MAL) preconditioner to show which is more effective to solve Navier-Stokes equations. Numerical experiments indicate that the MAL preconditioner is more efficient and robust, especially, for moderate viscosities and stretched grids in steady problems. For unsteady cases, the convergence rate of the RDF preconditioner is slightly faster than the MAL perconditioner in some circumstances, but the parameter of the RDF preconditioner is more sensitive than the MAL preconditioner. Moreover the convergence rate of the MAL preconditioner is still quite acceptable. Therefore we conclude that the MAL preconditioner is more competitive than the RDF preconditioner. These experiments are implemented with IFISS package. 

Keywords: Navier-Stokes equations, Krylov subspace method, preconditioner, dimensional splitting, augmented Lagrangian preconditioner.

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289 Minaret of Medieval City Aktobe

Authors: Yeraly Akymbek, Beibit Baibugunov

Abstract:

In the article the remains of the base of the minaret, found in 2009 at the medieval fortress shakhristan Aktobe, which is located along the courses of the rivers Balta and Aksu. The minaret, which consists of two parts: the stylobate in the pit and base part refers to the XI-XII centuries. The preserved height of the building is 3.6 meters. Volume stylobat quadrangular minaret, the corners of which are aimed at the four corners of the world amounts to 8,65 x8, 5 m, height – 2.6 m. Diameter octagonal upper cap of 7.85 m and a height of preserved – 1 m. This minaret is of particular importance among the historical and architectural monuments of Kazakhstan, as it is so far the only minaret belonging to Karakhanid epoch in which Islam was the state religion.

Keywords: Aktobe, medieval, minaret, stylobate.

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288 Machine Learning in Production Systems Design Using Genetic Algorithms

Authors: Abu Qudeiri Jaber, Yamamoto Hidehiko Rizauddin Ramli

Abstract:

To create a solution for a specific problem in machine learning, the solution is constructed from the data or by use a search method. Genetic algorithms are a model of machine learning that can be used to find nearest optimal solution. While the great advantage of genetic algorithms is the fact that they find a solution through evolution, this is also the biggest disadvantage. Evolution is inductive, in nature life does not evolve towards a good solution but it evolves away from bad circumstances. This can cause a species to evolve into an evolutionary dead end. In order to reduce the effect of this disadvantage we propose a new a learning tool (criteria) which can be included into the genetic algorithms generations to compare the previous population and the current population and then decide whether is effective to continue with the previous population or the current population, the proposed learning tool is called as Keeping Efficient Population (KEP). We applied a GA based on KEP to the production line layout problem, as a result KEP keep the evaluation direction increases and stops any deviation in the evaluation.

Keywords: Genetic algorithms, Layout problem, Machinelearning, Production system.

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287 A Robust Optimization Model for the Single-Depot Capacitated Location-Routing Problem

Authors: Abdolsalam Ghaderi

Abstract:

In this paper, the single-depot capacitated location-routing problem under uncertainty is presented. The problem aims to find the optimal location of a single depot and the routing of vehicles to serve the customers when the parameters may change under different circumstances. This problem has many applications, especially in the area of supply chain management and distribution systems. To get closer to real-world situations, travel time of vehicles, the fixed cost of vehicles usage and customers’ demand are considered as a source of uncertainty. A combined approach including robust optimization and stochastic programming was presented to deal with the uncertainty in the problem at hand. For this purpose, a mixed integer programming model is developed and a heuristic algorithm based on Variable Neighborhood Search(VNS) is presented to solve the model. Finally, the computational results are presented and future research directions are discussed.

Keywords: Location-routing problem, robust optimization, Stochastic Programming, variable neighborhood search.

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286 Different Formula of Mixed Bacteria as a Bio-Treatment for Sewage Wastewater

Authors: E. Marei, A. Hammad, S. Ismail, A. El-Gindy

Abstract:

This study aims to investigate the ability of different formula of mixed bacteria as a biological treatments of wastewater after primary treatment as a bio-treatment and bio-removal and bio-adsorbent of different heavy metals in natural circumstances. The wastewater was collected from Sarpium forest site-Ismailia Governorate, Egypt. These treatments were mixture of free cells and mixture of immobilized cells of different bacteria. These different formulas of mixed bacteria were prepared under Lab. condition. The obtained data indicated that, as a result of wastewater bio-treatment, the removal rate was found to be 76.92 and 76.70% for biological oxygen demand, 79.78 and 71.07% for chemical oxygen demand, 32.45 and 36.84 % for ammonia nitrogen as well as 91.67 and 50.0% for phosphate after 24 and 28 hrs with mixed free cells and mixed immobilized cells, respectively. Moreover, the bio-removals of different heavy metals were found to reach 90.0 and 50. 0% for Cu ion, 98.0 and 98.5% for Fe ion, 97.0 and 99.3% for Mn ion, 90.0 and 90.0% Pb, 80.0% and 75.0% for Zn ion after 24 and 28 hrs with mixed free cells and mixed immobilized cells, respectively. The results indicated that 13.86 and 17.43% of removal efficiency and reduction of total dissolved solids were achieved after 24 and 28 hrs with mixed free cells and mixed immobilized cells, respectively.

Keywords: Biological desalination, bio-sorption heavy metals, free cell bacteria, immobilized bacteria, wastewater bio-treatment.

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285 The Culture of Interethnic Concord in Kazakhstan: Peculiarities of Formation and Development

Authors: Zh. Tolen, A. Kadyralyeva, A. Alimzhanova, G. Aldambergenova, K. Arymbayeva, A. Zhiyenbekova

Abstract:

This paper describes the historical development of interethnic concord in the Republic of Kazakhstan, and emphasizes the role of tolerance mentality of the Kazakh people in ethno-political policy of the country. Moreover, pointing out interethnic concord as a powerful stabilizing factor, it analyses the specifics of interethnic policy in multinational Kazakh society. It summarizes that the culture of interethnic concord can be a model of ethno- political policy of Kazakhstan.

Keywords: Interethnic relations, the culture of interethnic concord, multiculturalism, tolerance, stability in society.

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284 The Need for Selective Credit Policy Implementation: Case of Croatia

Authors: Drago Jakovcevic, Mihovil Andelinovic, Igor Husak

Abstract:

The aim of this paper is to explore the economic circumstances in which the selective credit policy, the least used instrument of four types of instruments on disposal to central banks, should be used. The most significant example includes the use of selective credit policies in response to the emergence of the global financial crisis by the FED. Specifics of the potential use of selective credit policies as the instigator of economic growth in Croatia, a small open economy, are determined by high euroization of financial system, fixed exchange rate and long-term trend growth of external debt that is related to the need to maintain high levels of foreign reserves. In such conditions, the classic forms of selective credit policies are unsuitable for the introduction. Several alternative approaches to implement selective credit policies are examined in this paper. Also, thorough analysis of distribution of selective monetary policy loans among economic sectors in Croatia is conducted in order to minimize the risk of investing funds and maximize the return, in order to influence the GDP growth.

Keywords: Global crisis, Selective credit policy, Small open economy.

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283 Electronic Transactions: Jurisdictional Issues in the European Union

Authors: Faeze Razmpa

Abstract:

One of the main consequences of the ubiquitous usage of Internet as a means to conduct business has been the progressive internationalization of contracts created to support such transactions. As electronic commerce becomes International commerce, the reality is that commercial disputes will occur creating such questions as: "In which country do I bring proceedings?" and "Which law is to be applied to solve disputes?" The decentralized and global structure of the Internet and its decentralized operation have given e-commerce a transnational element that affects two questions essential to any transaction: applicable law and jurisdiction in the event of dispute. The sharing of applicable law and jurisdiction among States in respect of international transactions traditionally has been based on the use of contact factors generally of a territorial nature (the place where real estate is located, customary residence, principal establishment, place of shipping goods). The characteristics of the Internet as a new space sometimes make it difficult to apply these rules, and may make them inoperative or lead to results that are surprising or totally foreign to the contracting parties and other elements and circumstances of the case.

Keywords: Electronic, European Union, Jurisdiction, Internet

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282 Modernism’s Influence on Architect-Client Relationship: Comparative Case Studies of Schroder and Farnsworth Houses

Authors: Omneya Messallam, Sara S. Fouad

Abstract:

The Modernist Movement initially flourished in France, Holland, Germany and the Soviet Union. Many architects and designers were inspired and followed its principles. Two of its most important architects (Gerrit Rietveld and Ludwig Mies van de Rohe) were introduced in this paper. Each did not follow the other’s principles and had their own particular rules; however, they shared the same features of the Modernist International Style, such as Anti-historicism, Abstraction, Technology, Function and Internationalism/ Universality. Key Modernist principles translated into high expectations, which sometimes did not meet the inhabitants’ aspirations of living comfortably; consequently, leading to a conflict and misunderstanding between the designer and their clients’ needs. Therefore, historical case studies (the Schroder and the Farnsworth houses) involving two Modernist pioneer architects have been chosen. This paper is an attempt to explore some of the influential factors affecting buildings design such as: needs, gender, and question concerning commonalities between both designers and their clients. The three aspects and two designers explored here have been chosen because they have been influenced the researchers to understand the impact of those factors on the design process, building’s performance, and the dweller’s satisfaction. This is a descriptive/ analytical research based on two historical comparative case studies that involve several steps such as: key evaluation questions (KEQs), observations, document analysis, etc. The methodology is based on data collation and finding validations. The research aims to state a manifest to regulate the relation between architects and their clients to reach the optimum building performance and functional interior design that suits their clients’ needs, reflects the architects’ character, and the school they belong to. At the end, through the investigation in this paper, the different needs between both the designers and the clients have been seen not only in the building itself but also it could convert the inhabitant’s life in various ways. Moreover, a successful relationship between the architect and their clients could play a significant role in the success of projects. In contrast, not every good design or celebrated building could end up with a successful relationship between the designer and their client or full-fill the inhabitant’s aspirations.

Keywords: Architect’s character, Building’s performance, commonalities, client’s character, gender, modernist movement, needs.

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281 Credit Risk Management and Analysis in an Iranian Bank

Authors: Isa Nakhai Kamal Abadi, Esmaeel Saberi, Ehsan Mirjafari

Abstract:

While financial institutions have faced difficulties over the years for a multitude of reasons, the major cause of serious banking problems continues to be directly related to lax credit standards for borrowers and counterparties, poor portfolio risk management, or a lack of attention to changes in economic or other circumstances that can lead to a deterioration in the credit standing of a bank's counterparties. Credit risk is most simply defined as the potential that a bank borrower or counterparty will fail to meet its obligations in accordance with agreed terms. The goal of credit risk management is to maximize a bank's risk-adjusted rate of return by maintaining credit risk exposure within acceptable parameters. Banks need to manage the credit risk inherent in the entire portfolio as well as the risk in individual credits or transactions. Banks should also consider the relationships between credit risk and other risks. The effective management of credit risk is a critical component of a comprehensive approach to risk management and essential to the long-term success of any banking organization. In this research we also study the relationship between credit risk indices and borrower-s timely payback in Karafarin bank.

Keywords: Financial Ratios; Spearman Test; Bank OperationsRisk

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280 The Protection and Enhancement of the Roman Roads in Algeria

Authors: T. Ninouh, A. Rouili

Abstract:

The Romain paths or roads offer a very interesting archaeological material, because they allow us to understand the history of human settlement and are also factors that increase territorial identity. Roman roads are one of the hallmarks of the Roman empire, which extends to North Africa. The objective of this investigation is to attract the attention of researchers of the importance of Roman roads and paths, which are found in Algeria, according to the quality of the materials and techniques used in this period our history, and to encourage other decision makers to protect and enhance these routes because the current urbanization, intensive agricultural practices, or simply forgotten, decreases the sustainability of this important historical heritage.

Keywords: Romain paths, material Materials, Property, Valuation.

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279 Impact of Masonry Joints on Detection of Humidity Distribution in Aerated Concrete Masonry Constructions by Electric Impedance Spectrometry Measurements

Authors: Sanita Rubene, Martins Vilnitis, Juris Noviks

Abstract:

Aerated concrete is a load bearing construction material, which has high heat insulation parameters. Walls can be erected from aerated concrete masonry constructions and in perfect circumstances additional heat insulation is not required. The most common problem in aerated concrete heat insulation properties is the humidity distribution throughout the cross section of the masonry elements as well as proper and conducted drying process of the aerated concrete construction because only dry aerated concrete masonry constructions can reach high heat insulation parameters. In order to monitor drying process of the masonry and detect humidity distribution throughout the cross section of aerated concrete masonry construction application of electrical impedance spectrometry is applied. Further test results and methodology of this non-destructive testing method is described in this paper.

Keywords: Aerated concrete, electrical impedance spectrometry, humidity distribution, non-destructive testing.

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278 Experimental Analysis of Composite Timber-Concrete Beam with CFRP Reinforcement

Authors: O. Vlcek

Abstract:

The paper deals with current issues in research of advanced methods to increase reliability of traditional timber structural elements. It analyses the issue of strengthening of bent timber beams, such as ceiling beams in old (historical) buildings with additional concrete slab in combination with externally bonded fibre - reinforced polymer. The paper describes experimental testing of composite timber-concrete beam with FRP reinforcement and compares results with FEM analysis.

Keywords: Timber-concrete composite, strengthening, fibre-reinforced polymer, experimental analysis.

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277 Studying Mistaken Theory of Calendar Function of Iran-s Cross-Vaults

Authors: Ali Salehipour

Abstract:

After presenting the theory of calendar function of Iran-s cross-vaults especially “Niasar" cross-vault in recent years, there has been lots of doubts and uncertainty about this theory by astrologists and archaeologists. According to this theory “Niasar cross-vault and other cross-vaults of Iran has calendar function and are constructed in a way that sunrise and sunset can be seen from one of its openings in the beginning and middle of each season of year". But, mentioning historical documentaries we conclude here that the theory of calendar function of Iran-s cross-vaults does not have any strong basis and individual cross-vaults had only religious function in Iran.

Keywords: cross-vault, fire temple, Calendar function, Sassanid period

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276 Extended Well-Founded Semantics in Bilattices

Authors: Daniel Stamate

Abstract:

One of the most used assumptions in logic programming and deductive databases is the so-called Closed World Assumption (CWA), according to which the atoms that cannot be inferred from the programs are considered to be false (i.e. a pessimistic assumption). One of the most successful semantics of conventional logic programs based on the CWA is the well-founded semantics. However, the CWA is not applicable in all circumstances when information is handled. That is, the well-founded semantics, if conventionally defined, would behave inadequately in different cases. The solution we adopt in this paper is to extend the well-founded semantics in order for it to be based also on other assumptions. The basis of (default) negative information in the well-founded semantics is given by the so-called unfounded sets. We extend this concept by considering optimistic, pessimistic, skeptical and paraconsistent assumptions, used to complete missing information from a program. Our semantics, called extended well-founded semantics, expresses also imperfect information considered to be missing/incomplete, uncertain and/or inconsistent, by using bilattices as multivalued logics. We provide a method of computing the extended well-founded semantics and show that Kripke-Kleene semantics is captured by considering a skeptical assumption. We show also that the complexity of the computation of our semantics is polynomial time.

Keywords: Logic programs, imperfect information, multivalued logics, bilattices, assumptions.

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275 Liberation as a Method for Monument Valorisation: The Case of the Defence Heritage Restoration

Authors: Donatella R. Fiorino, Marzia Loddo

Abstract:

The practice of freeing monuments from subsequent additions crosses the entire history of conservation and it is traditionally connected to the aim of valorisation, both for cultural and educational purpose and recently even for touristic exploitation. Defence heritage has been widely interested by these cultural and technical moods from philological restoration to critic innovations. A renovated critical analysis of Italian episodes and in particular the Sardinian case of the area of San Pancrazio in Cagliari, constitute an important lesson about the limits of this practice and the uncertainty in terms of results, towards the definition of a sustainable good practice in the restoration of military architectures.

Keywords: Defensive architecture, Liberation, Valorisation for tourism, Historical restoration.

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274 Vulnerability Assessment of Blida City

Authors: K. Tadjer, M. Bensaibi, A. Chaid

Abstract:

The seismic vulnerability of an urban area is of a great deal for local authorities especially those facing earthquakes. So, it is important to have an efficient tool to assess the vulnerability of existing buildings. The use of the VIP (Vulnerability Index Program) and the GIS (Geographic Information System) let us to identify the most vulnerable districts of an urban area. The use of the vulnerability index method lets us to assess the vulnerability of the center town of Blida (Algeria) which is a historical town and which has grown enormously during the last decades. In this method, three levels of vulnerability are defined. The GIS has been used to build a data base in order to perform different thematic analyses. These analyses show the seismic vulnerability of Blida.

Keywords: Blida, Earthquake, GIS, Seismic vulnerability, Urban area.

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273 Analysis and Preservation of Lime-Kilns in Corsica

Authors: A. Papalou, K. Vozikis

Abstract:

The aim of this paper is the analysis and preservation of lime kilns, focusing on the structure, construction, and functionality of vertical shaft lime kilns of the Cap Corse in Corsica. Plans and sections of two lime kilns are presented in detail, providing an overall picture of this specific industrial heritage. The potential damage areas are identified performing structural analysis of a lime kiln using the finite element method. A restoration and strengthening technique that satisfies the directions of the Charter of Venice is presented using post-tensioning tendons. Recommendations are given to preserve and promote these important historical structures integrating them into the custom footpath.

Keywords: industrial heritage, lime kilns, post-tensioning, preservation

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272 Possibilities of Delimitation of City Centers Using GIS

Authors: Jaroslav Burian, Kateřina Sorbiová, Pavel Tuček, Michaela Tučková

Abstract:

The article describes problems of city centers with regard to possibilities of their delimitation in a GIS environment. First the definitions and delimitations of a city centre which are in use are mentioned, furthermore a chosen case study (the historical centre of Olomouc city in the Czech Republic) is employed to describe the methods of delimitation in use. In addition to describing the current state, the article also deals with possibilities of delimitation of a city centre in GIS environment by means of several chosen approaches. The authors describe, compare and discuss the chosen methods and assess the achieved results and also applicability of the designed methods for other cities.

Keywords: analysis, city center, GIS, spatial structures

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271 Effectiveness of Cellular Phone with Active RFID Tag for Evacuation - The Case of Evacuation from the Underground Shopping Mall of Tenjin

Authors: Masatora Daito, Noriyuki Tanida

Abstract:

The underground shopping mall has the constructional problem of the fire evacuation. Also, the people sometimes lose their direction and information of current time in the mall. If the emergencies such as terrorist explosions or gas explosions are happened, they have to go out soon. Under such circumstances, inside of the mall has high risk for life. In this research, the authors propose a way that he/she can go out from the underground shopping mall quickly. If the narrow exits are discovered by using active RFID (Radio Frequency Identification) tags and using cellular phones, they can evacuate as soon as possible. To verify this hypothesis, the authors design the model and carry out the agent-based simulation. They treat, as a case study, the Tenjin mall in Fukuoka Prefecture in Japan. The result of the simulation is that the case of the pedestrian with using active RFID tags and cellular phones reduced the amount of time to spend on the evacuation. Even if the diffusion of RFID tags and cellular phones was not perfect, they could show the effectiveness of reducing the time of evacuation.

Keywords: Evacuation, active RFID tag and cellular phone, underground shopping mall, agent-based simulation.

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270 Comparative Evaluation of Adaptive and Conventional Distance Relay for Parallel Transmission Line with Mutual Coupling

Authors: S.G. Srivani, Chandrasekhar Reddy Atla, K.P.Vittal

Abstract:

This paper presents the development of adaptive distance relay for protection of parallel transmission line with mutual coupling. The proposed adaptive relay, automatically adjusts its operation based on the acquisition of the data from distance relay of adjacent line and status of adjacent line from line circuit breaker IED (Intelligent Electronic Device). The zero sequence current of the adjacent parallel transmission line is used to compute zero sequence current ratio and the mutual coupling effect is fully compensated. The relay adapts to changing circumstances, like failure in communication from other relays and non - availability of adjacent transmission line. The performance of the proposed adaptive relay is tested using steady state and dynamic test procedures. The fault transients are obtained by simulating a realistic parallel transmission line system with mutual coupling effect in PSCAD. The evaluation test results show the efficacy of adaptive distance relay over the conventional distance relay.

Keywords: Adaptive relaying, distance measurement, mutualcoupling, quadrilateral trip characteristic, zones of protection.

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269 The Effect of Social Structural Change on the Traditional Turkish Houses Becoming Unusable

Authors: Gamze Fahriye Pehlivan, Tulay Canitez

Abstract:

The traditional Turkish houses becoming unusable are a result of the deterioration of the balanced interaction between users and house (human and house) continuing during the history. Especially depending upon the change in social structure, the houses becoming neglected do not meet the desires of the users and do not have the meaning but the shelter are becoming unusable and are being destroyed. A conservation policy should be developed and renovations should be made in order to pass the traditional houses carrying the quality of a cultural and historical document presenting the social structure, the lifestyle and the traditions of its own age to the next generations and to keep them alive.

Keywords: House, social structural change, social structural, traditional Turkish houses.

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268 Performance Improvement of Information System of a Banking System Based on Integrated Resilience Engineering Design

Authors: S. H. Iranmanesh, L. Aliabadi, A. Mollajan

Abstract:

Integrated resilience engineering (IRE) is capable of returning banking systems to the normal state in extensive economic circumstances. In this study, information system of a large bank (with several branches) is assessed and optimized under severe economic conditions. Data envelopment analysis (DEA) models are employed to achieve the objective of this study. Nine IRE factors are considered to be the outputs, and a dummy variable is defined as the input of the DEA models. A standard questionnaire is designed and distributed among executive managers to be considered as the decision-making units (DMUs). Reliability and validity of the questionnaire is examined based on Cronbach's alpha and t-test. The most appropriate DEA model is determined based on average efficiency and normality test. It is shown that the proposed integrated design provides higher efficiency than the conventional RE design. Results of sensitivity and perturbation analysis indicate that self-organization, fault tolerance, and reporting culture respectively compose about 50 percent of total weight.

Keywords: Banking system, data envelopment analysis, DEA, integrated resilience engineering, IRE, performance evaluation, perturbation analysis.

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267 Digital Image Forensics: Discovering the History of Digital Images

Authors: Gurinder Singh, Kulbir Singh

Abstract:

Digital multimedia contents such as image, video, and audio can be tampered easily due to the availability of powerful editing softwares. Multimedia forensics is devoted to analyze these contents by using various digital forensic techniques in order to validate their authenticity. Digital image forensics is dedicated to investigate the reliability of digital images by analyzing the integrity of data and by reconstructing the historical information of an image related to its acquisition phase. In this paper, a survey is carried out on the forgery detection by considering the most recent and promising digital image forensic techniques.

Keywords: Computer forensics, multimedia forensics, image ballistics, camera source identification, forgery detection.

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266 Confronting the Uncertainty of Systemic Innovation in Public Welfare Services

Authors: Harri Jalonen

Abstract:

Faced with social and health system capacity constraints and rising and changing demand for welfare services, governments and welfare providers are increasingly relying on innovation to help support and enhance services. However, the evidence reported by several studies indicates that the realization of that potential is not an easy task. Innovations can be deemed inherently complex to implement and operate, because many of them involve a combination of technological and organizational renewal within an environment featuring a diversity of stakeholders. Many public welfare service innovations are markedly systemic in their nature, which means that they emerge from, and must address, the complex interplay between political, administrative, technological, institutional and legal issues. This paper suggests that stakeholders dealing with systemic innovation in welfare services must deal with ambiguous and incomplete information in circumstances of uncertainty. Employing a literature review methodology and case study, this paper identifies, categorizes and discusses different aspects of the uncertainty of systemic innovation in public welfare services, and argues that uncertainty can be classified into eight categories: technological uncertainty, market uncertainty, regulatory/institutional uncertainty, social/political uncertainty, acceptance/legitimacy uncertainty, managerial uncertainty, timing uncertainty and consequence uncertainty.

Keywords: Systemic innovation, uncertainty, welfare services

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265 Learning FCM by Tabu Search

Authors: Somayeh Alizadeh, Mehdi Ghazanfari, Mostafa Jafari, Salman Hooshmand

Abstract:

Fuzzy Cognitive Maps (FCMs) is a causal graph, which shows the relations between essential components in complex systems. Experts who are familiar with the system components and their relations can generate a related FCM. There is a big gap when human experts cannot produce FCM or even there is no expert to produce the related FCM. Therefore, a new mechanism must be used to bridge this gap. In this paper, a novel learning method is proposed to construct causal graph based on historical data and by using metaheuristic such Tabu Search (TS). The efficiency of the proposed method is shown via comparison of its results of some numerical examples with those of some other methods.

Keywords: Fuzzy Cognitive Map (FCM), Learning, Meta heuristic, Genetic Algorithm, Tabu search.

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264 Several Aspects of the Conceptual Framework of Financial Reporting

Authors: Nadezhda Kvatashidze

Abstract:

The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: Conceptual Framework for financial reporting, Qualitative characteristics of financial information, Professional judgement, Cost constraints, Financial reporting.

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263 Designing a Motivated Tangible Multimedia System for Preschoolers

Authors: Kien Tsong Chau, Zarina Samsudin, Wan Ahmad Jaafar Wan Yahaya

Abstract:

The paper examined the capability of a prototype of a tangible multimedia system that was augmented with tangible objects in motivating young preschoolers in learning. Preschoolers’ learning behaviour is highly captivated and motivated by external physical stimuli. Hence, conventional multimedia which solely dependent on digital visual and auditory formats for knowledge delivery could potentially place them in inappropriate state of circumstances that are frustrating, boring, or worse, impede overall learning motivations. This paper begins by discussion with the objectives of the research, followed by research questions, hypotheses, ARCS model of motivation adopted in the process of macro-design, and the research instrumentation, Persuasive Multimedia Motivational Scale was deployed for measuring the level of motivation of subjects towards the experimental tangible multimedia. At the close, a succinct description of the findings of a relevant research is provided. In the research, a total of 248 preschoolers recruited from seven Malaysian kindergartens were examined. Analyses revealed that the tangible multimedia system improved preschoolers’ learning motivation significantly more than conventional multimedia. Overall, the findings led to the conclusion that the tangible multimedia system is a motivation conducive multimedia for preschoolers.

Keywords: Tangible multimedia, preschooler, motivation, multimedia.

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262 Urban Form, Heritage, and Disaster Prevention: What Do They Have in Common?

Authors: Milton Montejano Castillo, Tarsicio Pastrana Salcedo

Abstract:

Based on the hypothesis that disaster risk is constructed socially and historically, this article shows the importance of keeping alive the historical memory of disaster by means of architectural and urban heritage conservation. This is illustrated with three examples of Latin American World Heritage cities, where disasters like floods and earthquakes have shaped urban form. Therefore, the study of urban form or "Urban Morphology" is proposed as a tool to understand and analyze urban transformations with the documentation of the occurrence of disasters. Lessons learned from such cities may be useful to reduce disasters risk in contemporary built environments.

Keywords: Conservation, disaster risk reduction, urban morphology, world heritage.

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261 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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