International Journal of Technology Enhancements and Emerging Engineering Research (ISSN 2347-4289)

IJTEEE Volume 2 - Issue 3, March 2014 Edition - ISSN 2347-4289

All listed papers are published after full consent of respective author or co-author(s).
For any discussion on research subject or research matter, the reader should directly contact to undersigned authors.

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Ijeoma, N. B.

ABSTRACT: This study evaluated the impact of International Public Sector Accounting Standard (IPSAS) on reliability, credibility and integrity of financial reporting in State Government Administration in Nigeria. The purpose of this study is to ascertain the impact of International Public Sector Accounting Standard (IPSAS) on reliability, credibility and integrity of financial reporting in State Government administration in Nigeria. The findings of this study showed that implementation of IPSAS will improve the reliability, credibility and integrity of financial reporting in State Government administration in Nigeria. Also, it was observed that implementation of IPSAS based standards can facilitate efficient internal control and result based financial management in the public sector of Nigeria. Equally, it was found that implementation of IPSAS can enhance Federal Governmentís goal to significantly deliver services more effectively and efficiently. Accountability is no doubt the hallmark for good governance, if Nigeria is to be a member of the twenty most developed nations of the world by the year 2020, political office holders, citizens and all stakeholders in the Nigerian project should embrace integrity, transparency and accountability in the management of public funds. Furthermore, we concluded that implementation of IPSAS by public sectors in Nigeria will not only impact positively on reliability, credibility and integrity of financial reporting but is expected to pave way for a uniform chart of financial reporting by the three tiers of Government in Nigeria.

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M. Sripriya, Dr. P.E. Thomas.

ABSTRACT: Gone are the days when SMS was a mere Communication tool. Texting has emerged as one of the most popular digital cultures among youth as it has become an integral part of the day-to-day activities, especially the teens. Though, SMS serves mainly for communication. It also has its own potential in the field of education. Numerous studies support the effectiveness of SMS in the teaching learning process, promising more efficient instruction when it occurs as a blended learning approach. SMS as a unique digital practice could have an encouraging effect on the students when practised. Within this framework it is crucial to understand the potential of SMS in the field of Education. The paper characterizes the benefits of SMS technology as a tool in teaching and learning process. Next it highlights the benefits of SMS in terms of Informal learning, Mobility (Learning on the go) and Collaborative learning. It also speaks about its limitation in terms of its Format, Economy, and Operability of network providers. This paper seeks immediate attention from the academicians and policy makers to adopt this technology to get into the new arena of learning.

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I. Venkata Anjaneyulu, P. Rama Krishna

Abstract: The main objective of the paper is to compress the image while transferring it from one end to the other, storage etc. This paper focuses on a memory efficient FPGA implementation for SPIHT (Set Partitioning in Hierarchical Trees) image compression technique. While compressing the image the wavelet transform converts the image into its wavelet coefficients. The SPIHTencoder receives the coefficient value and convert it into the bit stream. Then the SPIHT decoding and inverse wavelet transform will be performed to reconstruct the original image. Because of Poor image quality reconstruction, we are enhancing DCT to Discrete wavelet transform and EBCOT Encoding to SPIHT Encoding. These techniques are implemented on 2-D images and we can validate such compression algorithm by calculating PSNR (peak signal to noise ratio), MSE (Mean square error) and CR(Compression ratio). A hardware realization is done in a Xilinx 10.1 device and The improved algorithm keeps the high SNR, increases the speed greatly and reduces the size of the needed storage space.

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V. Divyaloshini, Mrs. M. Saraswathi

Abstract: A Biometric system is essentially a pattern recognition system that makes use of biometric traits to recognize individuals. Authentication systems built on only one biometric modality may not fulfill the Requirements of demanding applications in terms of properties such as performance, acceptability and distinctiveness. Most of the unimodal biometrics systems have problems such as noise in collected data, intra-class variations, inter-class variations, non universality etc. Some of these limitations can be overcome by multiple source of information for establishing identity; such systems are known as multimodal biometric systems. The aim of this paper, regarding multimodal biometric verification, is twofold: on the one hand, to review some fusion strategies reported in the literature and, on the other hand, to implement a biometric system with most suited fusion technique. In this paper three fusion techniques (PCA, DCT & DWT) are analyzed and DWT will be established as a most suited fusion technique for multi modal biometric system of iris, palm print, face and signature. The fused image is then extracted by using Inverse Discrete Wavelet transform.

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R. Navaneethan, E. Annie Elisabeth Jebaseel I

Abstract: In this paper discussed about several issues regarding the analysis, design, modeling, simulation and development of Single Phase Ac-Dc Converter With Improved Power Factor And Harmonic Reduction with high frequency transformer isolation. The large harmonic input currents generated of such converters are well-known problems that can lead to voltage distortion and increased losses in distribution system.

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Balasaheb B. Gite, Shailesh Navghare, Abhishek Gupta, Siddharth Jain

ABSTRACT: Todayís economy is increasingly based on information flow. Getting the right information to the right person at the right time is the key strategy for secured file transfer. It is critical that the execution of this strategy ensures that the storage and transfer of information is reliable and secure. File transfer must provide end-to-end visibility, security and compliance management. A secure and managed file transfer approach can help the user to meet the challenge of safely and reliably exchanging electronic information. The purpose of this project is to present an online platform to manage and share files. Different categories of users use various medium to manage and transfer files over internet. The project presents a solution so that users can communicate and exchange the important files in a secured way. The abstract presents Secured File Management and Sharing System over the internet developed using the J2EE technologies. (Abstract)

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Arundathi Ravi, A. Ramesh Babu

Abstract: In this paper, three stage high step-up interleaved boost converter with voltage multiplier cells(VMCS) and three state switching cells(3SSC) is proposed. The new method has been examined under various scenarios, including the loss of switches, ripples and stress. In the proposed topology an additional stage of voltage multiplier i.e, three stages is added which will increase the voltage gain and efficiency, reduces switching and conduction loss, voltage and current stress across switches and ripples. Another important feature of this converter is the lower blocking voltage across the controlled switches compared to similar circuits, which allows the utilization of MOSFETs switches with lower conduction loss. The simulation of proposed converter was done using MATLAB and the stimulation result was validated.

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Khisa Jared Wanyonyi

ABSTRACT: Most developing countries similar to Kenya are striving to empower their citizens with education with an attempt to realize development goals. Education has been pointed out as the single most fundamental pillar in driving development agenda. However this may not be possible because unless quality and equitable education is offered. Quality education must be able to meet the diverse needs of learners such as cultural way of life (e.g. pastoralist and nomadic), poverty levels among others. How would a poor child living in the remote Kenya whose parents survive entirely pastoralist and formalism as a way of life be able to get an equitable and quality education? The study argues that ICT has the outstanding contribution in answering this question. Specifically, the paper illustrates the need for ICT adoption to bridge the education gap between rural and urban setting. This focuses on bridging a digital divide, developing digital contents and adopting cloud computing. Moreover, this paper also highlights the need to incorporate e-gender in such a framework to meet the robust needs of the society.

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Monia Hassan Abdulrahman

ABSTRACT: Resource Based View are built on many theories in addition to diverse perspectives, we extend this view placing emphasis on human resources addressing the tools required to sustain competitive advantage. Highlighting on several theories and judgments assumptions were established to clearly reach if resource possession alone suffices for the sustainability of competitive advantage, or necessary accommodation are required for better performance. New practices were indicated in terms of resources used in firms , these practices were implemented on the human resource in particular, results were developed in compliance to the mentioned assumptions. Such results drew attention to the significance of practices that provide enhancement to human resources that have core responsibility of maintaining Resource Based View for an organization to lead the way to gaining competitive advantage

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Okuntade Tope Femi

ABSTRACT: This paper analyzed the results of a survey that aims to explore the relevance of construction technician training in modern construction industry in Nigeria. The exploratory research highlights a specific set of objectives that determine the relevance of construction technician training and explore the factors militating against construction technicians training. The spearman correlation coefficient analysis shows that there is a statistically significant and positive agreement between each of the construction professionals. Consistent with theory and practice, the most predominant relevance of construction technician training is: its help organization to plan and meet its future manpower requirement while the most prominent factors militating against construction technician training is lack of adequate planning and poor regulation. The finding contributes to the relevance of construction technician training literature by encouraging intellectual property right and an effective regulatory body in the construction industry. The construction industry should strengthen its staff development programme through the establishment of a working policy for staff training.

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R. S. Thakkar, P. J. Bhatt

ABSTRACT: Chaos Theory and Dynamical Systems has been considered as one of the most significant breakthroughs in Mathematics in this century. Its applications in a wide range of subjects including Physics, Biology, Chemistry, Ecology, Fluid Mechanics, Engineering, Economics etc., have made the field very attractive and important for the researchers from various disciplines. The salient feature of the chaos theory is that even simplest looking maps illustrate virtually every important phenomena that occur in the Dynamical Systems. The logistic map f (x) = k x ( 1 Ė x ) is a popular example of such a behaviour. This family has been one of the simplest of the nonlinear maps, but it exhibits the various aspects of dynamical systems varying from stability to chaos. However this concept needs to be generalized. The quite unknown dynamics of a cubic family of functions defined by f ( x ) = x3 + x shows some interesting similarities as well as differences with this family of functions. The advent of modern computers has quickened the pace of development in the field of Chaos. Matlab programming can also play a vital role to visualize the inner properties of chaotic functions, including one of the three essential properties of chaotic functions viz. existence of period three points. This paper explains the existence of period three points for cubic family of functions through the Sturm method for finding the solution of the higher degree polynomials and Matlab programming.

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Okuntade Tope Femi

ABSTRACT: The success of a building project depends on its performance, which is measured based on the cost of maintenance and the quality and standard of workmanship. Hence, the maintenance cost of a building during its functional life could outweigh the initial cost of a new building if maintenance has not been incorporated during the planning stage of the project. It is therefore of paramount importance to note that any decision made at the planning and construction stage of the project could have a substantial effect on the cost of maintenance. The paper seek to identify the defects caused by faulty construction on maintenance, a total of 115 structured questionnaire were randomly distributed to three (3) groups of respondents Builders, Architects and civil engineers eighty(80) were completed and returned. The severity index (SI) was used to rank the most severe defects on maintenance. While, the kruskal Wallis test, show that there were comparison and no significance difference in the opinion between the respondents. The results reveal according to the rank by the architects and builders that insufficient reinforcement bar concrete cover is the most severe defects while the civil engineers rank non-compliance with specification as the most severe defects. The study concludes that ensuring quality during construction process is dependent on teamwork and also the performance of contractorís should be monitored to avoid defects, mistake or spot inspection

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Sentamilselvi M, Mahendran P

ABSTRACT: In VLSI system. The integrated circuit design has important role. The various parameters are considering for design the circuit. The important parameters are power and delay. The different tools are used to perform the operation. However, here the combinational circuit (i.e. adder) designed by using different logic. The domino logic is the base of the proposed method. PMOS pull up network (PMOS PUN) is used to perform the operation. The proposed method includes the tradeoff of the power and delay. It designed by using tanner EDA Tool with 1V power supply and 0.5MHz frequency.

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Aderiye Jide

Abstract: Kaolin clays were found within Ise-Orun and Emure Local Government Areas of Ekiti-State in Nigeria. Kaolin mineral resources within these areas have being fully apprised in this research work. While other related studies were intensively reviewed. The deposition of kaolin mineral within this region was by geological and transportation formations. These formations were formed with other minerals within the basement and quaternary deposits as deposited by water erosion mainly from the Granitic rocks at Ikere-Ekiti and environment. Scanty researches and little studies have been done to identify major minerals in these two local governmental areas of Ekiti-State. Other minerals largely found within the axis include Silica Sand along Rivers Ipaso and Ogbese respectively. Kaolin, Moscovite, Cassiterite, Titanium and Colombite were obtained at Aba Repairer, Iroko and Idiosa. Very large quantity of kaolin was found within Orun to Eporo and Ago Olaleye in a triangular depositional formation. At Emure Local Government Area, large Koalin with Silica Sand were available at Emure to Ose area. Whereas Southward of Emure to Ago-Owa and Aba-Ola contain large kaolin deposits also. However, Sand and Montmorillonite clay were interwoven with kaolin in this zonal area. Proper beneficiation method was applied at these deposits to purified kaolin clay from other mineral materials within the geographical areas mapped out. Factually, kaolin was the commercial and industrial mineral of this axis. It was intensively and technically examined under this present study. However, valuable minerals that were largely unevaluated initially were technically evaluated in this research work and used for Nigerian economic growth and rapid industrial development.

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Dr. Naveen Chandra Khanduri

Abstract: The effect of Abutilon indicum seed powder on genital organs and fertility of female albino rats was studied at dose of 25, 50 and 75 mg/kg/day for 15 and 30 days respectively. The higher dose caused histo-pathological changes in the ovary and uterus leading to 100% control of fertility as no implants recorded in treated rats on the day 10th of pregnancy.

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International Journal of Technology Enhancements and Emerging Engineering Research

IJTEEE Open Access Journal