Accounting : building business skills, 3rd ed.

The new edition of this widely used and respected introductory accounting textbook continues to provide students and academics with a well written and accessible resource, with ample illustrations and applications to business for a first study of accounting. The text effectively maintains the balance between a 'user' and 'preparer' perspective by integrating real financial information and business decisions throughout. Through the use of real company information and financial statements students will quickly appreciate the use and users of accounting information. The textbook clearly outlines to students how a financial statement - such as a balance sheet, income statement, cash flow statement - communicates the financing, operating, and investing activities of a business. The text builds a strong conceptual understanding and develops skills in the application of accounting principles and techniques, providing students with a solid foundation for further studies in accounting. The integral role of financial statements for decision making is also emphasised in this text and is reinforced throughout by the Decision Toolkit in each chapter. Students are provided with an extensive set of tools necessary to make business decisions based on financial information.

Effects of fare collection policy on operating characteristics of a Brisbane busway station

Transit agencies across the world are increasingly shifting their fare collection mechanisms towards fully automated systems like the smart card. One of the objectives in implementing such a system is to reduce the boarding time per passenger and hence reduce the overall dwell time for the buses at the bus stops/bus rapid transit (BRT) stations. TransLink, the transit authority responsible for public transport management in South East Queensland, has introduced ‘GoCard’ technology using the Cubic platform for fare collection on its public transport system. In addition to this, three inner city BRT stations on South East Busway spine are operating as pre-paid platforms during evening peak time. This paper evaluates the effects of these multiple policy measures on operation of study busway station. The comparison between pre and post policy scenarios suggests that though boarding time per passenger has decreased, while the alighting time per passenger has increased slightly. However, there is a substantial reduction in operating efficiency was observed at the station.

Analysis of road potential and bottlenecks based on operating speed

Vehicle detectors have been installed at approximately every 300 meters on each lane on Tokyo metropolitan expressway. Various traffic data such as traffic volume, average speed and time occupancy are collected by vehicle detectors. We can understand traffic characteristics of every point by comparing traffic data collected at consecutive points. In this study, we focused on average speed, analyzed road potential by operating speed during free-flow conditions, and identified latent bottlenecks. Furthermore, we analyzed effects for road potential by the rainfall level and day of the week. It’s expected that this method of analysis will be utilized for installation of ITS such as drive assist, estimation of parameters for traffic simulation and feedback to road design as congestion measures.

Online scheduling in the operating theatre

Online scheduling is considered in this paper for the Operating Theatre. Robust elective schedules are determined in the offline environment prior to the day of surgery for the online environment. Changes to the offline schedule during project implementation are minimized using an online scheduling model that operates in real-time. The model aims to minimise cancellations of pre-scheduled elective patients whilst also allowing for additional scheduling of emergency cases, time permitting, which may arise during the schedules implementation. Surgical durations are modelled with a lognormal distribution. The single theatre case is solved and the computationally complex multiple theatre case, which is left for future work, is discussed.

Enhancing the standard operating range of a placido disk videokeratoscope for corneal surface estimation

Abstract—Corneal topography estimation that is based on the Placido disk principle relies on good quality of precorneal tear film and sufficiently wide eyelid (palpebral) aperture to avoid reflections from eyelashes. However, in practice, these conditions are not always fulfilled resulting in missing regions, smaller corneal coverage, and subsequently poorer estimates of corneal topography. Our aim was to enhance the standard operating range of a Placido disk videokeratoscope to obtain reliable corneal topography estimates in patients with poor tear film quality, such as encountered in those diagnosed with dry eye, and with narrower palpebral apertures as in the case of Asian subjects. This was achieved by incorporating in the instrument’s own topography estimation algorithm an image processing technique that comprises a polar-domain adaptive filter and amorphological closing operator. The experimental results from measurements of test surfaces and real corneas showed that the incorporation of the proposed technique results in better estimates of corneal topography, and, in many cases, to a significant increase in the estimated coverage area making such an enhanced videokeratoscope a better tool for clinicians.

Sustainable airport infrastructure : balancing infrastructures for the airport metropolis

Ongoing financial, environmental and political adjustments have shifted the role of large international airports. Many airports are expanding from a narrow concentration on operating as transportation centres to becoming economic hubs. By working together, airports and other industry sectors can contribute to and facilitate not only economic prosperity, but create social advantage for local and regional areas in new ways. This transformation of the function and orientation of airports has been termed the aerotropolis or airport metropolis, where the airport is recognised as an economic centre with land uses that link local and global markets. This chapter contends that the conversion of an airport into a sustainable airport metropolis requires more than just industry clustering and the existence of hard physical infrastructure. Attention must also be directed to the creation and on-going development of social infrastructure within proximate areas and the maximisation of connectivity flows within and between infrastructure elements. It concludes that the establishment of an interactive and interdependent infrastructure trilogy of hard, soft and social infrastructures provides the necessary balance to the airport metropolis to ensure sustainable development. This chapter provides the start of an operating framework to integrate and harness the infrastructure trilogy to enable the achievement of optimal and sustainable social and economic advantage from airport cities.

Demo abstract : FOS —- a new operating system for sensor networks

FOS, the Fleck Operating System, is a new operating system that implements cooperative threads—providing a simple and productive environment for applications programmers. This paper discusses sensor network operating systems in general and places this development in context.

Use of face masks by non-scrubbed operating room staff : a randomized controlled trial.

Background: Ambiguity remains about the effectiveness of wearing surgical face masks. The purpose of this study was to assess the impact on surgical site infections when non-scrubbed operating room staff did not wear surgical face masks. Design: Randomised controlled trial. Participants: Patients undergoing elective or emergency obstetric, gynecological, general, orthopaedic, breast or urological surgery in an Australian tertiary hospital. Intervention: 827 participants were enrolled and complete follow-up data was available for 811 (98.1%) patients. Operating room lists were randomly allocated to a ‘Mask roup’ (all non-scrubbed staff wore a mask) or ‘No Mask group’ (none of the non-scrubbed staff wore masks). Primary end point: Surgical site infection (identified using in-patient surveillance; post discharge follow-up and chart reviews). The patient was followed for up to six weeks. Results: Overall, 83 (10.2%) surgical site infections were recorded; 46/401 (11.5%) in the Masked group and 37/410 (9.0%) in the No Mask group; odds ratio (OR) 0.77 (95% confidence interval (CI) 0.49 to 1.21), p = 0.151. Independent risk factors for surgical site infection included: any pre-operative stay (adjusted odds ratio [aOR], 0.43 (95% CI, 0.20; 0.95), high BMI aOR, 0.38 (95% CI, 0.17; 0.87), and any previous surgical site infection aOR, 0.40 (95% CI, 0.17; 0.89). Conclusion: Surgical site infection rates did not increase when non-scrubbed operating room personnel did not wear a face mask.

Analysis of distrubances in large interconnected power systems

World economies increasingly demand reliable and economical power supply and distribution. To achieve this aim the majority of power systems are becoming interconnected, with several power utilities supplying the one large network. One problem that occurs in a large interconnected power system is the regular occurrence of system disturbances which can result in the creation of intra-area oscillating modes. These modes can be regarded as the transient responses of the power system to excitation, which are generally characterised as decaying sinusoids. For a power system operating ideally these transient responses would ideally would have a “ring-down” time of 10-15 seconds. Sometimes equipment failures disturb the ideal operation of power systems and oscillating modes with ring-down times greater than 15 seconds arise. The larger settling times associated with such “poorly damped” modes cause substantial power flows between generation nodes, resulting in significant physical stresses on the power distribution system. If these modes are not just poorly damped but “negatively damped”, catastrophic failures of the system can occur. To ensure system stability and security of large power systems, the potentially dangerous oscillating modes generated from disturbances (such as equipment failure) must be quickly identified. The power utility must then apply appropriate damping control strategies. In power system monitoring there exist two facets of critical interest. The first is the estimation of modal parameters for a power system in normal, stable, operation. The second is the rapid detection of any substantial changes to this normal, stable operation (because of equipment breakdown for example). Most work to date has concentrated on the first of these two facets, i.e. on modal parameter estimation. Numerous modal parameter estimation techniques have been proposed and implemented, but all have limitations [1-13]. One of the key limitations of all existing parameter estimation methods is the fact that they require very long data records to provide accurate parameter estimates. This is a particularly significant problem after a sudden detrimental change in damping. One simply cannot afford to wait long enough to collect the large amounts of data required for existing parameter estimators. Motivated by this gap in the current body of knowledge and practice, the research reported in this thesis focuses heavily on rapid detection of changes (i.e. on the second facet mentioned above). This thesis reports on a number of new algorithms which can rapidly flag whether or not there has been a detrimental change to a stable operating system. It will be seen that the new algorithms enable sudden modal changes to be detected within quite short time frames (typically about 1 minute), using data from power systems in normal operation. The new methods reported in this thesis are summarised below. The Energy Based Detector (EBD): The rationale for this method is that the modal disturbance energy is greater for lightly damped modes than it is for heavily damped modes (because the latter decay more rapidly). Sudden changes in modal energy, then, imply sudden changes in modal damping. Because the method relies on data from power systems in normal operation, the modal disturbances are random. Accordingly, the disturbance energy is modelled as a random process (with the parameters of the model being determined from the power system under consideration). A threshold is then set based on the statistical model. The energy method is very simple to implement and is computationally efficient. It is, however, only able to determine whether or not a sudden modal deterioration has occurred; it cannot identify which mode has deteriorated. For this reason the method is particularly well suited to smaller interconnected power systems that involve only a single mode. Optimal Individual Mode Detector (OIMD): As discussed in the previous paragraph, the energy detector can only determine whether or not a change has occurred; it cannot flag which mode is responsible for the deterioration. The OIMD seeks to address this shortcoming. It uses optimal detection theory to test for sudden changes in individual modes. In practice, one can have an OIMD operating for all modes within a system, so that changes in any of the modes can be detected. Like the energy detector, the OIMD is based on a statistical model and a subsequently derived threshold test. The Kalman Innovation Detector (KID): This detector is an alternative to the OIMD. Unlike the OIMD, however, it does not explicitly monitor individual modes. Rather it relies on a key property of a Kalman filter, namely that the Kalman innovation (the difference between the estimated and observed outputs) is white as long as the Kalman filter model is valid. A Kalman filter model is set to represent a particular power system. If some event in the power system (such as equipment failure) causes a sudden change to the power system, the Kalman model will no longer be valid and the innovation will no longer be white. Furthermore, if there is a detrimental system change, the innovation spectrum will display strong peaks in the spectrum at frequency locations associated with changes. Hence the innovation spectrum can be monitored to both set-off an “alarm” when a change occurs and to identify which modal frequency has given rise to the change. The threshold for alarming is based on the simple Chi-Squared PDF for a normalised white noise spectrum [14, 15]. While the method can identify the mode which has deteriorated, it does not necessarily indicate whether there has been a frequency or damping change. The PPM discussed next can monitor frequency changes and so can provide some discrimination in this regard. The Polynomial Phase Method (PPM): In [16] the cubic phase (CP) function was introduced as a tool for revealing frequency related spectral changes. This thesis extends the cubic phase function to a generalised class of polynomial phase functions which can reveal frequency related spectral changes in power systems. A statistical analysis of the technique is performed. When applied to power system analysis, the PPM can provide knowledge of sudden shifts in frequency through both the new frequency estimate and the polynomial phase coefficient information. This knowledge can be then cross-referenced with other detection methods to provide improved detection benchmarks.

Study of industrially relevant boundary layer and axisymmetric flows, including swirl and turbulence

Micropolar and RNG-based modelling of industrially relevant boundary layer and recirculating swirling flows is described. Both models contain a number of adjustable parameters and auxiliary conditions that must be either modelled or experimentally determined, and the effects of varying these on the resulting flow solutions is quantified. To these ends, the behaviour of the micropolar model for self-similar flow over a surface that is both stretching and transpiring is explored in depth. The simplified governing equations permit both analytic and numerical approaches to be adopted, and a number of closed form solutions (both exact and approximate) are obtained using perturbation and order of magnitude analyses. Results are compared with the corresponding Newtonian flow solution in order to highlight the differences between the micropolar and classical models, and significant new insights into the behaviour of the micropolar model are revealed for this flow. The behaviour of the RNG-bas based models for swirling flow with vortex breakdown zones is explored in depth via computational modelling of two experimental data sets and an idealised breakdown flow configuration. Meticulous modeling of upstream auxillary conditions is required to correctly assess the behavior of the models studied in this work. The novel concept of using the results to infer the role of turbulence in the onset and topology of the breakdown zone is employed.

Stability analysis based on birfurcation theory of the DSTATCOM operating in current control mode

This paper presents the stability analysis for a distribution static compensator (DSTATCOM) that operates in current control mode based on bifurcation theory. Bifurcations delimit the operating zones of nonlinear circuits and, hence, the capability to compute these bifurcations is of important interest for practical design. A control design for the DSTATCOM is proposed. Along with this control, a suitable mathematical representation of the DSTATCOM is proposed to carry out the bifurcation analysis efficiently. The stability regions in the Thevenin equivalent plane are computed for different power factors at the point of common coupling. In addition, the stability regions in the control gain space, as well as the contour lines for different Floquet multipliers are computed. It is demonstrated through bifurcation analysis that the loss of stability in the DSTATCOM is due to the emergence of a Neimark bifurcation. The observations are verified through simulation studies.