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Impact of Information Technology on Accounting Systems
Francis Pol C. Lim 사단법인 인문사회과학기술융합학회 2013 예술인문사회융합멀티미디어논문지 Vol.3 No.2
The emergence of information technology in accounting is an innovative system. Nowadays, most business entities, from large corporations down to micro enterprises, are aided by their Accounting Information Systems in managing their operations. This paper provides a review on the impact of information technology on accounting systems. This paper also discusses things about the accounting processes and its types. Accounting is a critical factor for the business, having the touch of IT can enhance speed and accurateness of computations as well as to enhance its flexibility to change and safety storage of information.
Controlled Delivery of Gentamicin Using Poly(3-hydroxybutyrate) Microspheres
Francis, Lydia,Meng, Decheng,Knowles, Jonathan,Keshavarz, Tajalli,Boccaccini, Aldo R.,Roy, Ipsita Molecular Diversity Preservation International (MD 2011 INTERNATIONAL JOURNAL OF MOLECULAR SCIENCES Vol.12 No.7
<P>Poly(3-hydroxybutyrate), P(3HB), produced from <I>Bacillus cereus</I> SPV using a simple glucose feeding strategy was used to fabricate P(3HB) microspheres using a solid-in-oil-water (s/o/w) technique. For this study, several parameters such as polymer concentration, surfactant and stirring rates were varied in order to determine their effect on microsphere characteristics. The average size of the microspheres was in the range of 2 μm to 1.54 μm with specific surface areas varying between 9.60 m<SUP>2</SUP>/g and 6.05 m<SUP>2</SUP>/g. Low stirring speed of 300 rpm produced slightly larger microspheres when compared to the smaller microspheres produced when the stirring velocity was increased to 800 rpm. The surface morphology of the microspheres after solvent evaporation appeared smooth when observed under SEM. Gentamicin was encapsulated within these P(3HB) microspheres and the release kinetics from the microspheres exhibiting the highest encapsulation efficiency, which was 48%, was investigated. The <I>in vitro</I> release of gentamicin was bimodal, an initial burst release was observed followed by a diffusion mediated sustained release. Biodegradable P(3HB) microspheres developed in this research has shown high potential to be used in various biomedical applications.</P>
Wireless Sensor Networks for an Information Technology-Driven Viticulture and Vinification
Francis Pol Lim 차세대컨버전스정보서비스학회 2015 디지털예술공학멀티미디어논문지 Vol.2 No.2
Wireless Sensor Networks is one of latest trending technology because of its wide array of usage in various fields. This article talks about related studies and literature regarding WSN applications in agriculture and in the winemaking industry. Specifically, this study focuses on how WSNs can help in grapevine cultivation and grape wine production. Furthermore, a list of the most popular cultivars of grapes was provided as well as their respective other known names. Because of the fact that these varieties of grapes are the most desired by the people, WSNs will probably be utilized frequently in these cultivars in order to maintain quality and increase the quantity of products to meet the demands of consumers.
Mathematical Method for Tracking Ingestible Telemetry Capsule in Real-Time
Francis Adepoju,Khalil Arshak 보안공학연구지원센터 2015 International Journal of Hybrid Information Techno Vol.8 No.12
A detailed analysis of scientific work done in tracking an embedded object with special reference to telemetry capsules in the gastro-intestinal (GI) tract using radio frequency (RF) signals is presented in this paper. We fully discuss the mathematical analysis of our tracking procedure as well as experimental validation of our tracking concept. Experimental validation is accomplished by using a radio frequency (RF) signals at 433MHz (Free Industrial Scientific and Medical centre frequency in EMEA regions), Analog Devices 8052 based microcontroller with ADC capability and a means of transferring the received signal strength intensity (RSSI) voltage converted to digital, from the microcontroller to the personal computer (PC). The primary focus of this paper is practical way of achieving these tasks using basic mathematical and computing principles. Consequently, our algorithm-based tracking results for experiments in a liquid medium yielded an average error of less than 21%. These results were validated with the Bland-Altman plots using semi-automated manual measurements as gold standard.
Horizon Effects on Dependence Structure between Hedge Funds and the Equity Market
Francis In,Byoung Uk Kang,Gunky Kim,Tong Suk Kim 한국재무학회 2007 한국재무학회 학술대회 Vol.2007 No.04
This paper investigates the investment horizon effects on dependence structure between hedge fund returns and market returns. The key question is whether the nonlinearity (i.e., asymmetry) in the dependence structure, observed by several previous studies using monthly frequency data, continues to exist between longer horizon returns. In the context of hedge funds, this question is particularly important because investing in a hedge fund often involves liquidity restrictions such as lock-up periods and redemption notice periods. Two main results emerge. First, the asymmetry in their dependence relationship is more short-term in nature. Second, the lower tail dependence decreases along with the increasing investment time horizon, which suggest the possibility that the tail risk of hedge funds can be diversified through time. Our finding of diminishing asymmetry in dependence structure along with lengthening investment horizon implies that the value of knowing such asymmetries may not be as substantial for long-term investors as the previous studies suggest.
A Comparative Study and Analysis of Various Attendance Monitoring Systems and Technologies
Francis Pol Lim 차세대컨버전스정보서비스학회 2015 차세대컨버전스정보서비스기술논문지 Vol.4 No.2
This paper briefly discusses the various attendance monitoring technologies from manual to automated monitoring systems. Also, the Authors discussed on the impacts through strengthening the key features in contributing a more timely and efficient performance of employees, students and other external parties. Extended research of evolving attendance systems will be discussed further.
Flexural ductility and deformability of reinforced and prestressed concrete sections
Francis T.K. Au,Cliff C.Y. Leung,Albert K.H. Kwan 사단법인 한국계산역학회 2011 Computers and Concrete, An International Journal Vol.8 No.4
In designing a flexural member for structural safety, both the flexural strength and ductility have to be considered. For this purpose, the flexural ductility of reinforced concrete sections has been studied quite extensively. As there have been relatively few studies on the flexural ductility of prestressed concrete sections, it is not well understood how various structural parameters affect the flexural ductility. In the present study, the full-range flexural responses of reinforced and prestressed concrete sections are analyzed taking into account the nonlinearity and stress-path dependence of constitutive materials. From the numerical results, the effects of steel content, yield strength and degree of prestressing on the yield curvature and ultimate curvature are evaluated. It is found that whilst the concept of flexural ductility in terms of the ductility factor works well for reinforced sections, it can be misleading when applied to prestressed concrete sections. For prestressed concrete sections, the concept of flexural deformability in terms of ultimate curvature times overall depth of section may be more appropriate.