Exploring the Effect of Accounting Information on Systematic Risk: An Empirical Evidence of Tehran Stock Exchange

This paper highlights the empirical results of analyzing the correlation between accounting information and systematic risk. This association is analyzed among financial ratios and systematic risk by considering the financial statement of 39 companies listed on the Tehran Stock Exchange (TSE) for five years (2014-2018). Financial ratios have been categorized into four groups and to describe the special features, as representative of accounting information we selected: Return on Asset (ROA), Debt Ratio (Total Debt to Total Asset), Current Ratio (current assets to current debt), Asset Turnover (Net sales to Total assets), and Total Assets. The hypotheses were tested through simple and multiple linear regression and T-student test. The findings illustrate that there is no significant relationship between accounting information and market risk. This indicates that in the selected sample, historical accounting information does not fully reflect the price of stocks.

Palestine Smart Tourism Augmented Reality Mobile Application

Tourism is considered an important sector for most countries, while maintaining good tourism attractions can promote national economic development. The State of Palestine is historically considered a wealthy country full of many archaeological places. In the city of Bethlehem, for example, the Church of the Nativity is the most important touristic site, but it does not have enough technology development to attract tourists. In this paper, we propose a smart mobile application named “Pal-STAR” (Palestine Smart Tourist Augmented Reality) as an innovative solution which targets tourists and assists them to make a visit inside the Church of the Nativity. The application will use augmented reality and feature a virtual tourist guide showing views of the church while providing historical information in a smart, easy, effective and user-friendly way. The proposed application is compatible with multiple mobile platforms and is considered user friendly. The findings show that this application will improve the practice of the tourism sector in the Holy Land, it will also increase the number of tourists visiting the Church of the Nativity and it will facilitate access to historical data that have been difficult to obtain using traditional tourism guidance. The value that tourism adds to a country cannot be denied, and the more technological advances are incorporated in this sector, the better the country’s tourism sector can be served. Palestine’s economy is heavily dependent on tourism in many of its main cities, despite several limitations, and technological development is needed to enable this sector to flourish. The proposed mobile application would definitely have a good impact on the development of the tourism sector by creating an Augmented Reality environment for tourists inside the church, helping them to navigate and learn about holy places in a non-traditional way, using a virtual tourist guide.

Process Optimization and Automation of Information Technology Services in a Heterogenic Digital Environment

With customers’ ever-increasing expectations for fast services provisioning for all their business needs, information technology (IT) organizations, as business partners, have to cope with this demanding environment and deliver their services in the most effective and efficient way. The purpose of this paper is to identify optimization and automation opportunities for the top requested IT services in a heterogenic digital environment and widely spread customer base. In collaboration with systems, processes, and subject matter experts (SMEs), the processes in scope were approached by analyzing four-year related historical data, identifying and surveying stakeholders, modeling the as-is processes, and studying systems integration/automation capabilities. This effort resulted in identifying several pain areas, including standardization, unnecessary customer and IT involvement, manual steps, systems integration, and performance measurement. These pain areas were addressed by standardizing the top five requested IT services, eliminating/automating 43 steps, and utilizing a single platform for end-to-end process execution. In conclusion, the optimization of IT service request processes in a heterogenic digital environment and widely spread customer base is challenging, yet achievable without compromising the service quality and customers’ added value. Further studies can focus on measuring the value of the eliminated/automated process steps to quantify the enhancement impact. Moreover, a similar approach can be utilized to optimize other IT service requests, with a focus on business criticality.

Multi-Objective Optimal Design of a Cascade Control System for a Class of Underactuated Mechanical Systems

This paper presents a multi-objective optimal design of a cascade control system for an underactuated mechanical system. Cascade control structures usually include two control algorithms (inner and outer). To design such a control system properly, the following conflicting objectives should be considered at the same time: 1) the inner closed-loop control must be faster than the outer one, 2) the inner loop should fast reject any disturbance and prevent it from propagating to the outer loop, 3) the controlled system should be insensitive to measurement noise, and 4) the controlled system should be driven by optimal energy. Such a control problem can be formulated as a multi-objective optimization problem such that the optimal trade-offs among these design goals are found. To authors best knowledge, such a problem has not been studied in multi-objective settings so far. In this work, an underactuated mechanical system consisting of a rotary servo motor and a ball and beam is used for the computer simulations, the setup parameters of the inner and outer control systems are tuned by NSGA-II (Non-dominated Sorting Genetic Algorithm), and the dominancy concept is used to find the optimal design points. The solution of this problem is not a single optimal cascade control, but rather a set of optimal cascade controllers (called Pareto set) which represent the optimal trade-offs among the selected design criteria. The function evaluation of the Pareto set is called the Pareto front. The solution set is introduced to the decision-maker who can choose any point to implement. The simulation results in terms of Pareto front and time responses to external signals show the competing nature among the design objectives. The presented study may become the basis for multi-objective optimal design of multi-loop control systems.

A Short Survey of Integrating Urban Agriculture and Environmental Planning

The growth of the agricultural sector is known as an essential way to achieve development goals in developing countries. Urban agriculture is a way to reduce the vulnerability of urban populations of the world toward global environmental change. It is a sustainable and efficient system to respond to the environmental, social and economic needs of the city, which leads to urban sustainability. Today, many local and national governments are developing urban agriculture as an effective tool in responding to challenges such as poverty, food security, and environmental problems. In this study, we follow a perspective based on urban agriculture literature in order to indicate the urban agriculture’s benefits in environmental planning strategies in non-western countries like Iran. The methodological approach adopted is based on qualitative approach and documentary studies. A total of 35 articles (mixed quantitative and qualitative methods studies) were studied in final analysis, which are published in relevant journals that focus on this subject. Studies show the wide range of positive benefits of urban agriculture on food security, nutrition outcomes, health outcomes, environmental outcomes, and social capital. However, there was no definitive conclusion about the negative effects of urban agriculture. This paper provides a conceptual and theoretical basis to know about urban agriculture and its roles in environmental planning, and also conclude the benefits of urban agriculture for researchers, practitioners, and policymakers who seek to create spaces in cities for implementation urban agriculture in future.

The Role of Food System in Promoting Environmental Planning

Today, many local and national governments are developing urban agriculture as an effective tool in responding to challenges such as food security, poverty and environmental problems. In fact, urban agriculture plays an important role in food system, which can provide citizens' income and become one of the components of economic, social and environmental systems. The purpose of this paper is to analyze the urban agriculture and urban food systems in order to understand the impact of urban foods production on environmental planning in non-western city region context. To achieve such objective, we carry out a case study in Mashhad city of Iran by using qualitative approaches. A survey on documentary studies and planning tools integrate with face to face interview with experts which explain the role of food system in environmental planning process. The paper extends the use of food in the environmental planning, specifically to examine this role to create agricultural garden as a mean to improve agricultural system in non-western country. The paper is concluded with a set of recommendations for researchers and policymakers who seek to create spaces in order to implement urban agriculture in cities for food justice.

Context Aware Anomaly Behavior Analysis for Smart Home Systems

The Internet of Things (IoT) will lead to the development of advanced Smart Home services that are pervasive, cost-effective, and can be accessed by home occupants from anywhere and at any time. However, advanced smart home applications will introduce grand security challenges due to the increase in the attack surface. Current approaches do not handle cybersecurity from a holistic point of view; hence, a systematic cybersecurity mechanism needs to be adopted when designing smart home applications. In this paper, we present a generic intrusion detection methodology to detect and mitigate the anomaly behaviors happened in Smart Home Systems (SHS). By utilizing our Smart Home Context Data Structure, the heterogeneous information and services acquired from SHS are mapped in context attributes which can describe the context of smart home operation precisely and accurately. Runtime models for describing usage patterns of home assets are developed based on characterization functions. A threat-aware action management methodology, used to efficiently mitigate anomaly behaviors, is proposed at the end. Our preliminary experimental results show that our methodology can be used to detect and mitigate known and unknown threats, as well as to protect SHS premises and services.

Assessing the Physiological, Psychological Stressors and Coping Strategies among Hemodialysis Patients in the Kingdom of Saudi Arabia

Chronic kidney disease became a global health problem worldwide. Therefore, in order to maintain a patient’s life and improve the survival rate, hemodialysis is essential to replace the function of their kidneys. However, those patients may complain about multiple physical and psychological stressors due to the nature of the disease and the need for frequent hemodialysis sessions. So, those patients use various strategies to cope with the stressors related to their disease and the treatment procedures. Cross-sectional, descriptive study was carried out to achieve the aim of the study. A convenient sample including all adult patients was recruited for this study. Hemodialysis Stressors Scale (HSS) and Jalowiec Coping Scale (JCS) were used to investigate the stressors and coping strategies of 89 hemodialysis patients, at a governmental hospital (King Khalid Hospital-Jeddah). Results of the study revealed that 50.7% experienced physiological stressors and 38% experienced psychosocial stressors. Also, optimistic, fatalistic, and supportive coping strategies were the most common coping strategies used by the patients with mean scores (2.88 + 0.75, 2.87 + 0.75, and 1.82 + 0.71), respectively. In conclusion, being familiar with the types of stressors and the effective coping strategies of hemodialysis patients and their families are important in order to enhance their adaptation with chronic kidney diseases.

Determination of the Best Fit Probability Distribution for Annual Rainfall in Karkheh River at Iran

This study was designed to find the best-fit probability distribution of annual rainfall based on 50 years sample (1966-2015) in the Karkheh river basin at Iran using six probability distributions: Normal, 2-Parameter Log Normal, 3-Parameter Log Normal, Pearson Type 3, Log Pearson Type 3 and Gumbel distribution. The best fit probability distribution was selected using Stormwater Management and Design Aid (SMADA) software and based on the Residual Sum of Squares (R.S.S) between observed and estimated values Based on the R.S.S values of fit tests, the Log Pearson Type 3 and then Pearson Type 3 distributions were found to be the best-fit probability distribution at the Jelogir Majin and Pole Zal rainfall gauging station. The annual values of expected rainfall were calculated using the best fit probability distributions and can be used by hydrologists and design engineers in future research at studied region and other region in the world.

Flood Modeling in Urban Area Using a Well-Balanced Discontinuous Galerkin Scheme on Unstructured Triangular Grids

Urban flooding resulting from a sudden release of water due to dam-break or excessive rainfall is a serious threatening environment hazard, which causes loss of human life and large economic losses. Anticipating floods before they occur could minimize human and economic losses through the implementation of appropriate protection, provision, and rescue plans. This work reports on the numerical modelling of flash flood propagation in urban areas after an excessive rainfall event or dam-break. A two-dimensional (2D) depth-averaged shallow water model is used with a refined unstructured grid of triangles for representing the urban area topography. The 2D shallow water equations are solved using a second-order well-balanced discontinuous Galerkin scheme. Theoretical test case and three flood events are described to demonstrate the potential benefits of the scheme: (i) wetting and drying in a parabolic basin (ii) flash flood over a physical model of the urbanized Toce River valley in Italy; (iii) wave propagation on the Reyran river valley in consequence of the Malpasset dam-break in 1959 (France); and (iv) dam-break flood in October 1982 at the town of Sumacarcel (Spain). The capability of the scheme is also verified against alternative models. Computational results compare well with recorded data and show that the scheme is at least as efficient as comparable second-order finite volume schemes, with notable efficiency speedup due to parallelization.

Evaluation of Best-Fit Probability Distribution for Prediction of Extreme Hydrologic Phenomena

The probability distributions are the best method for forecasting of extreme hydrologic phenomena such as rainfall and flood flows. In this research, in order to determine suitable probability distribution for estimating of annual extreme rainfall and flood flows (discharge) series with different return periods, precipitation with 40 and discharge with 58 years time period had been collected from Karkheh River at Iran. After homogeneity and adequacy tests, data have been analyzed by Stormwater Management and Design Aid (SMADA) software and residual sum of squares (R.S.S). The best probability distribution was Log Pearson Type III with R.S.S value (145.91) and value (13.67) for peak discharge and Log Pearson Type III with R.S.S values (141.08) and (8.95) for maximum discharge in Jelogir Majin and Pole Zal stations, respectively. The best distribution for maximum precipitation in Jelogir Majin and Pole Zal stations was Log Pearson Type III distribution with R.S.S values (1.74&1.90) and then Pearson Type III distribution with R.S.S values (1.53&1.69). Overall, the Log Pearson Type III distributions are acceptable distribution types for representing statistics of extreme hydrologic phenomena in Karkheh River at Iran with the Pearson Type III distribution as a potential alternative.

Application of Stochastic Models to Annual Extreme Streamflow Data

This study was designed to find the best stochastic model (using of time series analysis) for annual extreme streamflow (peak and maximum streamflow) of Karkheh River at Iran. The Auto-regressive Integrated Moving Average (ARIMA) model used to simulate these series and forecast those in future. For the analysis, annual extreme streamflow data of Jelogir Majin station (above of Karkheh dam reservoir) for the years 1958–2005 were used. A visual inspection of the time plot gives a little increasing trend; therefore, series is not stationary. The stationarity observed in Auto-Correlation Function (ACF) and Partial Auto-Correlation Function (PACF) plots of annual extreme streamflow was removed using first order differencing (d=1) in order to the development of the ARIMA model. Interestingly, the ARIMA(4,1,1) model developed was found to be most suitable for simulating annual extreme streamflow for Karkheh River. The model was found to be appropriate to forecast ten years of annual extreme streamflow and assist decision makers to establish priorities for water demand. The Statistical Analysis System (SAS) and Statistical Package for the Social Sciences (SPSS) codes were used to determinate of the best model for this series.

Optimized Brain Computer Interface System for Unspoken Speech Recognition: Role of Wernicke Area

In this paper, we propose an optimized brain computer interface (BCI) system for unspoken speech recognition, based on the fact that the constructions of unspoken words rely strongly on the Wernicke area, situated in the temporal lobe. Our BCI system has four modules: (i) the EEG Acquisition module based on a non-invasive headset with 14 electrodes; (ii) the Preprocessing module to remove noise and artifacts, using the Common Average Reference method; (iii) the Features Extraction module, using Wavelet Packet Transform (WPT); (iv) the Classification module based on a one-hidden layer artificial neural network. The present study consists of comparing the recognition accuracy of 5 Arabic words, when using all the headset electrodes or only the 4 electrodes situated near the Wernicke area, as well as the selection effect of the subbands produced by the WPT module. After applying the articial neural network on the produced database, we obtain, on the test dataset, an accuracy of 83.4% with all the electrodes and all the subbands of 8 levels of the WPT decomposition. However, by using only the 4 electrodes near Wernicke Area and the 6 middle subbands of the WPT, we obtain a high reduction of the dataset size, equal to approximately 19% of the total dataset, with 67.5% of accuracy rate. This reduction appears particularly important to improve the design of a low cost and simple to use BCI, trained for several words.

A Study about the Distribution of the Spanning Ratios of Yao Graphs

A critical problem in wireless sensor networks is limited battery and memory of nodes. Therefore, each node in the network could maintain only a subset of its neighbors to communicate with. This will increase the battery usage in the network because each packet should take more hops to reach its destination. In order to tackle these problems, spanner graphs are defined. Since each node has a small degree in a spanner graph and the distance in the graph is not much greater than its actual geographical distance, spanner graphs are suitable candidates to be used for the topology of a wireless sensor network. In this paper, we study Yao graphs and their behavior for a randomly selected set of points. We generate several random point sets and compare the properties of their Yao graphs with the complete graph. Based on our data sets, we obtain several charts demonstrating how Yao graphs behave for a set of randomly chosen point set. As the results show, the stretch factor of a Yao graph follows a normal distribution. Furthermore, the stretch factor is in average far less than the worst case stretch factor proved for Yao graphs in previous results. Furthermore, we use Yao graph for a realistic point set and study its stretch factor in real world.

Real Time Lidar and Radar High-Level Fusion for Obstacle Detection and Tracking with Evaluation on a Ground Truth

Both Lidars and Radars are sensors for obstacle detection. While Lidars are very accurate on obstacles positions and less accurate on their velocities, Radars are more precise on obstacles velocities and less precise on their positions. Sensor fusion between Lidar and Radar aims at improving obstacle detection using advantages of the two sensors. The present paper proposes a real-time Lidar/Radar data fusion algorithm for obstacle detection and tracking based on the global nearest neighbour standard filter (GNN). This algorithm is implemented and embedded in an automative vehicle as a component generated by a real-time multisensor software. The benefits of data fusion comparing with the use of a single sensor are illustrated through several tracking scenarios (on a highway and on a bend) and using real-time kinematic sensors mounted on the ego and tracked vehicles as a ground truth.

Applying Energy Consumption Schedule and Comparing It with Load Shifting Technique in Residential Load

Energy consumption schedule (ECS) technique shifts usage of loads from on peak hours and redistributes them throughout the day according to residents’ operating time preferences. This technique is used as form of indirect control from utility to improve the load curve and hence its load factor and reduce customer’s total electric bill as well. Similarly, load shifting technique achieves ECS purposes but as direct control form applied from utility. In this paper, ECS is simulated twice as optimal constrained mathematical formula, solved by using CVX program in MATLAB® R2013b. First, it is utilized for single residential building with ten apartments to determine max allowable energy consumption per hour for each residential apartment. Then, it is used for single apartment with number of shiftable domestic devices, where operating schedule is deduced using previous simulation output results as constraints. The paper ends by giving differences between ECS technique and load shifting technique via literature and simulation. Based on results assessment, it will be shown whether using ECS or load shifting is more beneficial to both customer and utility.

Time Series Modelling and Prediction of River Runoff: Case Study of Karkheh River, Iran

Rainfall and runoff phenomenon is a chaotic and complex outcome of nature which requires sophisticated modelling and simulation methods for explanation and use. Time Series modelling allows runoff data analysis and can be used as forecasting tool. In the paper attempt is made to model river runoff data and predict the future behavioural pattern of river based on annual past observations of annual river runoff. The river runoff analysis and predict are done using ARIMA model. For evaluating the efficiency of prediction to hydrological events such as rainfall, runoff and etc., we use the statistical formulae applicable. The good agreement between predicted and observation river runoff coefficient of determination (R2) display that the ARIMA (4,1,1) is the suitable model for predicting Karkheh River runoff at Iran.

Flood Predicting in Karkheh River Basin Using Stochastic ARIMA Model

Floods have huge environmental and economic impact. Therefore, flood prediction is given a lot of attention due to its importance. This study analysed the annual maximum streamflow (discharge) (AMS or AMD) of Karkheh River in Karkheh River Basin for flood predicting using ARIMA model. For this purpose, we use the Box-Jenkins approach, which contains four-stage method model identification, parameter estimation, diagnostic checking and forecasting (predicting). The main tool used in ARIMA modelling was the SAS and SPSS software. Model identification was done by visual inspection on the ACF and PACF. SAS software computed the model parameters using the ML, CLS and ULS methods. The diagnostic checking tests, AIC criterion, RACF graph and RPACF graphs, were used for selected model verification. In this study, the best ARIMA models for Annual Maximum Discharge (AMD) time series was (4,1,1) with their AIC value of 88.87. The RACF and RPACF showed residuals’ independence. To forecast AMD for 10 future years, this model showed the ability of the model to predict floods of the river under study in the Karkheh River Basin. Model accuracy was checked by comparing the predicted and observation series by using coefficient of determination (R2).

Effect of Assumptions of Normal Shock Location on the Design of Supersonic Ejectors for Refrigeration

The complex oblique shock phenomenon can be simply assumed as a normal shock at the constant area section to simulate a sharp pressure increase and velocity decrease in 1-D thermodynamic models. The assumed normal shock location is one of the greatest sources of error in ejector thermodynamic models. Most researchers consider an arbitrary location without justifying it. Our study compares the effect of normal shock place on ejector dimensions in 1-D models. To this aim, two different ejector experimental test benches, a constant area-mixing ejector (CAM) and a constant pressure-mixing (CPM) are considered, with different known geometries, operating conditions and working fluids (R245fa, R141b). In the first step, in order to evaluate the real value of the efficiencies in the different ejector parts and critical back pressure, a CFD model was built and validated by experimental data for two types of ejectors. These reference data are then used as input to the 1D model to calculate the lengths and the diameters of the ejectors. Afterwards, the design output geometry calculated by the 1D model is compared directly with the corresponding experimental geometry. It was found that there is a good agreement between the ejector dimensions obtained by the 1D model, for both CAM and CPM, with experimental ejector data. Furthermore, it is shown that normal shock place affects only the constant area length as it is proven that the inlet normal shock assumption results in more accurate length. Taking into account previous 1D models, the results suggest the use of the assumed normal shock location at the inlet of the constant area duct to design the supersonic ejectors.

Analysis of Possible Causes of Fukushima Disaster

Fukushima disaster is one of the most publicly exposed accidents in a nuclear facility which has changed the outlook of people towards nuclear power. Some have used it as an example to establish nuclear energy as an unsafe source, while others have tried to find the real reasons behind this accident. Many papers have tried to shed light on the possible causes, some of which are purely based on assumptions while others rely on rigorous data analysis. To our best knowledge, none of the works can say with absolute certainty that there is a single prominent reason that has paved the way to this unexpected incident. This paper attempts to compile all the apparent reasons behind Fukushima disaster and tries to analyze and identify the most likely one.