34 resultados para 150101 Accounting Theory and Standards


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The operation of a stand-alone, as opposed to grid connected generation system, using a slip-ring induction machine as the electrical generator, is considered. In contrast to an alternator, a slip-ring induction machine can run at variable speed and still deliver constant frequency power to loads. This feature enables optimization of the system when the prime mover is inherently variable speed in nature eg. wind turbines, as well as diesel driven systems, where there is scope for economizing on fuel consumption. Experimental results from a system driven by a 44 bhp diesel engine are presented. Operation at subsynchronous as well as super-synchronous speeds is examined. The measurement facilitates the understanding of the system as well as its design.

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We address the problem of computing the level-crossings of an analog signal from samples measured on a uniform grid. Such a problem is important, for example, in multilevel analog-to-digital (A/D) converters. The first operation in such sampling modalities is a comparator, which gives rise to a bilevel waveform. Since bilevel signals are not bandlimited, measuring the level-crossing times exactly becomes impractical within the conventional framework of Shannon sampling. In this paper, we propose a novel sub-Nyquist sampling technique for making measurements on a uniform grid and thereby for exactly computing the level-crossing times from those samples. The computational complexity of the technique is low and comprises simple arithmetic operations. We also present a finite-rate-of-innovation sampling perspective of the proposed approach and also show how exponential splines fit in naturally into the proposed sampling framework. We also discuss some concrete practical applications of the sampling technique.

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Woolley's revolutionary proposal that quantum mechanics does not sanction the concept of ''molecular structure'' - which is but only a ''metaphor'' - has fundamental implications for physical organic chemistry. On the one hand, the Uncertainty Principle limits the precision with which transition state structures may be defined; on the other, extension of the structure concept to the transition state may be unviable. Attempts to define transition states have indeed caused controversy. Consequences for molecular recognition, and a mechanistic classification, are also discussed.

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Recently three different experimental studies on ultrafast solvation dynamics in monohydroxy straight-chain alcohols (C-1-C-4) have been carried out, with an aim to quantify the time constant (and the amplitude) of the ultrafast component. The results reported are, however, rather different from different experiments. In order to understand the reason for these differences, we have carried out a detailed theoretical study to investigate the time dependent progress of solvation of both an ionic and a dipolar solute probe in these alcohols. For methanol, the agreement between the theoretical predictions and the experimental results [Bingemann and Ernsting J. Chem. Phys. 1995, 102, 2691 and Horng et al. J: Phys, Chern, 1995, 99, 17311] is excellent. For ethanol, propanol, and butanol, we find no ultrafast component of the time constant of 70 fs or so. For these three liquids, the theoretical results are in almost complete agreement with the experimental results of Horng et al. For ethanol and propanol, the theoretical prediction for ionic solvation is not significantly different from that of dipolar solvation. Thus, the theory suggests that the experiments of Bingemann and Ernsting and those of Horng et al. studied essentially the polar solvation dynamics. The theoretical studies also suggest that the experimental investigations of Joo et al. which report a much faster and larger ultrafast component in the same series of solvents (J. Chem. Phys. 1996, 104, 6089) might have been more sensitive to the nonpolar part of solvation dynamics than the polar part. In addition, a discussion on the validity of the present theoretical approach is presented. In this theory the ultrafast component arises from almost frictionless inertial motion of the individual solvent molecules in the force field of its neighbors.

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The design and development of nonresonant edge slot antenna for phased array applications has been presented. The radiating element is a slot cut on the narrow wall of rectangular waveguide (edge slot). The admittance characteristics of the edge slot have been rigorously studied using a novel hybrid method. Nonresonant arrays have been fabricated using the present slot characterization data and the earlier published data. The experimentally measured electrical characteristics of the antenna are presented which clearly brings out the accuracy of the present method.

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In this paper, several known computational solutions are readily obtained in a very natural way for the linear regulator, fixed end-point and servo-mechanism problems using a certain frame-work from scattering theory. The relationships between the solutions to the linear regulator problem with different terminal costs and the interplay between the forward and backward equations have enabled a concise derivation of the partitioned equations, the forward-backward equations, and Chandrasekhar equations for the problem. These methods have been extended to the fixed end-point, servo, and tracking problems.

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In this article we review classical and modern Galois theory with historical evolution and prove a criterion of Galois for solvability of an irreducible separable polynomial of prime degree over an arbitrary field k and give many illustrative examples.

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An attempt is made to study the two dimensional (2D) effective electron mass (EEM) in quantum wells (Qws), inversion layers (ILs) and NIPI superlattices of Kane type semiconductors in the presence of strong external photoexcitation on the basis of a newly formulated electron dispersion laws within the framework of k.p. formalism. It has been found, taking InAs and InSb as examples, that the EEM in Qws, ILs and superlattices increases with increasing concentration, light intensity and wavelength of the incident light waves, respectively and the numerical magnitudes in each case is band structure dependent. The EEM in ILs is quantum number dependent exhibiting quantum jumps for specified values of the surface electric field and in NIPI superlattices; the same is the function of Fermi energy and the subband index characterizing such 2D structures. The appearance of the humps of the respective curves is due to the redistribution of the electrons among the quantized energy levels when the quantum numbers corresponding to the highest occupied level changes from one fixed value to the others. Although the EEM varies in various manners with all the variables as evident from all the curves, the rates of variations totally depend on the specific dispersion relation of the particular 2D structure. Under certain limiting conditions, all the results as derived in this paper get transformed into well known formulas of the EEM and the electron statistics in the absence of external photo-excitation and thus confirming the compatibility test. The results of this paper find three applications in the field of microstructures. (C) 2011 Elsevier Ltd. All rights reserved.

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In this paper, an ultrasonic wave propagation analysis in single-walled carbon nanotube (SWCNT) is re-studied using nonlocal elasticity theory, to capture the whole behaviour. The SWCNT is modeled using Flugge's shell theory, with the wall having axial, circumferential and radial degrees of freedom and also including small scale effects. Nonlocal governing equations for this system are derived and wave propagation analysis is also carried out. The revisited nonlocal elasticity calculation shows that the wavenumber tends to infinite at certain frequencies and the corresponding wave velocity tends to zero at those frequencies indicating localization and stationary behavior. This frequency is termed as escape frequency. This behavior is observed only for axial and radial waves in SWCNT. It has been shown that the circumferential waves will propagate dispersively at higher frequencies in nonlocality. The magnitudes of wave velocities of circumferential waves are smaller in nonlocal elasticity as compared to local elasticity. We also show that the explicit expressions of cut-off frequency depend on the nonlocal scaling parameter and the axial wavenumber. The effect of axial wavenumber on the ultrasonic wave behavior in SWCNTs is also discussed. The present results are compared with the corresponding results (for first mode) obtained from ab initio and 3-D elastodynamic continuum models. The acoustic phonon dispersion relation predicted by the present model is in good agreement with that obtained from literature. The results are new and can provide useful guidance for the study and design of the next generation of nanodevices that make use of the wave propagation properties of single-walled carbon nanotubes.

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Wireless sensor networks can often be viewed in terms of a uniform deployment of a large number of nodes in a region of Euclidean space. Following deployment, the nodes self-organize into a mesh topology with a key aspect being self-localization. Having obtained a mesh topology in a dense, homogeneous deployment, a frequently used approximation is to take the hop distance between nodes to be proportional to the Euclidean distance between them. In this work, we analyze this approximation through two complementary analyses. We assume that the mesh topology is a random geometric graph on the nodes; and that some nodes are designated as anchors with known locations. First, we obtain high probability bounds on the Euclidean distances of all nodes that are h hops away from a fixed anchor node. In the second analysis, we provide a heuristic argument that leads to a direct approximation for the density function of the Euclidean distance between two nodes that are separated by a hop distance h. This approximation is shown, through simulation, to very closely match the true density function. Localization algorithms that draw upon the preceding analyses are then proposed and shown to perform better than some of the well-known algorithms present in the literature. Belief-propagation-based message-passing is then used to further enhance the performance of the proposed localization algorithms. To our knowledge, this is the first usage of message-passing for hop-count-based self-localization.

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This article is concerned with the evolution of haploid organisms that reproduce asexually. In a seminal piece of work, Eigen and coauthors proposed the quasispecies model in an attempt to understand such an evolutionary process. Their work has impacted antiviral treatment and vaccine design strategies. Yet, predictions of the quasispecies model are at best viewed as a guideline, primarily because it assumes an infinite population size, whereas realistic population sizes can be quite small. In this paper we consider a population genetics-based model aimed at understanding the evolution of such organisms with finite population sizes and present a rigorous study of the convergence and computational issues that arise therein. Our first result is structural and shows that, at any time during the evolution, as the population size tends to infinity, the distribution of genomes predicted by our model converges to that predicted by the quasispecies model. This justifies the continued use of the quasispecies model to derive guidelines for intervention. While the stationary state in the quasispecies model is readily obtained, due to the explosion of the state space in our model, exact computations are prohibitive. Our second set of results are computational in nature and address this issue. We derive conditions on the parameters of evolution under which our stochastic model mixes rapidly. Further, for a class of widely used fitness landscapes we give a fast deterministic algorithm which computes the stationary distribution of our model. These computational tools are expected to serve as a framework for the modeling of strategies for the deployment of mutagenic drugs.