Abstract: Recent financial international scandals around the world have led to a number of investigations into the effectiveness of corporate governance practices and audit quality. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies have been conducted in Egypt where corporate governance is just evolving. Therefore, this study provides evidence on the effectiveness of corporate governance practices and audit quality from a developing country. The data for analysis are gathered from the top 50 most active companies in the Egyptian Stock Exchange, covering the three year period 2007-2009. Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show that board independence; CEO duality and audit committees significantly have relationship with audit quality. The results also, indicate that institutional investor and managerial ownership have no significantly relationship with audit quality. Evidence also exist that size of the company; complexity and business leverage are important factors in audit quality for companies quoted on the Egypt Stock Exchange.
Abstract: This paper presents an evaluation for a wavelet-based
digital watermarking technique used in estimating the quality of
video sequences transmitted over Additive White Gaussian Noise
(AWGN) channel in terms of a classical objective metric, such as
Peak Signal-to-Noise Ratio (PSNR) without the need of the original
video. In this method, a watermark is embedded into the Discrete
Wavelet Transform (DWT) domain of the original video frames
using a quantization method. The degradation of the extracted
watermark can be used to estimate the video quality in terms of
PSNR with good accuracy. We calculated PSNR for video frames
contaminated with AWGN and compared the values with those
estimated using the Watermarking-DWT based approach. It is found
that the calculated and estimated quality measures of the video
frames are highly correlated, suggesting that this method can provide
a good quality measure for video frames transmitted over AWGN
channel without the need of the original video.
Abstract: After the Terengganu state government decided to give a boost in teaching and learning through the allocation of free ebooks to all Primary five and six students; it was time to examine the presence of e-books in the classrooms. A survey was conducted on 101 students to determine how they felt about using the e-book and their experiences. It was discovered that a majority of these students liked using the e-book. However, although they had little problems using the e-book and the e-book helped to lighten the schoolbags, these new-age textbooks were not fully utilized. It is implied that perhaps the school administrators, teachers and students may not be able to overcome the unfamiliar characteristics of the e-book and its limitations.
Abstract: The aim of this paper is to investigate the
performance of the developed two point block method designed for
two processors for solving directly non stiff large systems of higher
order ordinary differential equations (ODEs). The method calculates
the numerical solution at two points simultaneously and produces
two new equally spaced solution values within a block and it is
possible to assign the computational tasks at each time step to a
single processor. The algorithm of the method was developed in C
language and the parallel computation was done on a parallel shared
memory environment. Numerical results are given to compare the
efficiency of the developed method to the sequential timing. For
large problems, the parallel implementation produced 1.95 speed-up
and 98% efficiency for the two processors.
Abstract: The Lattice Boltzmann Method (LBM) with double populations is applied to solve the steady-state laminar natural convective heat transfer in a triangular cavity filled with water. The bottom wall is heated, the vertical wall is cooled, and the inclined wall is kept adiabatic. The buoyancy effect was modeled by applying the Boussinesq approximation to the momentum equation. The fluid velocity is determined by D2Q9 LBM and the energy equation is discritized by D2Q4 LBM to compute the temperature field. Comparisons with previously published work are performed and found to be in excellent agreement. Numerical results are obtained for a wide range of parameters: the Rayleigh number from to and the inclination angle from 0° to 360°. Flow and thermal fields were exhibited by means of streamlines and isotherms. It is observed that inclination angle can be used as a relevant parameter to control heat transfer in right-angled triangular enclosures.
Abstract: This work describes refrigeration effects during storage on total protein and amino acids composition of raw and processed flour of two pearl millet cultivars (Ashana and Dembi). The protein content of the whole raw flour was found to be 14.46 and 13.38% for Ashana and Dembi cultivars, respectively. Dehulling of the grains reduced the protein content to 13.38 and 12.67% for the cultivars, respectively. For both cultivars, the protein content of the whole and dehulled raw flour before and after cooking was slightly decreased when the flour was stored for 60 days even after refrigeration. The effect of refrigeration process in combination with the storage period, cooking or dehulling was found to be vary between amino acids and even between cultivars. Regardless of the storage period and processing method, the amino acids content was remained unchanged after refrigeration for both cultivars.
Abstract: This paper deals with the synthesis of fuzzy state feedback controller of induction motor with optimal performance. First, the Takagi-Sugeno (T-S) fuzzy model is employed to approximate a non linear system in the synchronous d-q frame rotating with electromagnetic field-oriented. Next, a fuzzy controller is designed to stabilise the induction motor and guaranteed a minimum disturbance attenuation level for the closed-loop system. The gains of fuzzy control are obtained by solving a set of Linear Matrix Inequality (LMI). Finally, simulation results are given to demonstrate the controller-s effectiveness.
Abstract: Let Gα ,β (γ ,δ ) denote the class of function
f (z), f (0) = f ′(0)−1= 0 which satisfied e δ {αf ′(z)+ βzf ′′(z)}> γ i Re
in the open unit disk D = {z ∈ı : z < 1} for some α ∈ı (α ≠ 0) ,
β ∈ı and γ ∈ı (0 ≤γ 0 . In
this paper, we determine some extremal properties including
distortion theorem and argument of f ′( z ) .
Abstract: The equations governing the flow of an electrically conducting, incompressible viscous fluid over an infinite flat plate in the presence of a magnetic field are investigated using the homotopy perturbation method (HPM) with Padé approximants (PA) and 4th order Runge–Kutta method (4RKM). Approximate analytical and numerical solutions for the velocity field and heat transfer are obtained and compared with each other, showing excellent agreement. The effects of the magnetic parameter and Prandtl number on velocity field, shear stress, temperature and heat transfer are discussed as well.
Abstract: The Malaysia Highway Authority (MHA) was
established by the Government in 1980 for the purpose of designing,
constructing and maintaining toll highways in Malaysia that include
the North-South Expressway and the Penang Bridge, which were
procured using the publicly-funded traditional procurement. However
following a recession in the mid 80-s, the operations of these tolledhighways
had been privatized to ensure that their operational services
continue through private financing as a result of long-term
concession agreement concurred between the Malaysian Government
and private operators. The change in the contract strategy for
highway projects in Malaysia would have a great tendency to dictate
a significant risk exposure towards the key parties involved,
particularly the Malaysian Government as project principal, unless
operational risks are clearly identified and managed via appropriate
mitigation measures prior to a contract signing.
This research identifies potential operational risks that have a
possibility to occur in highway projects in Malaysia from the
perspective of public sector clients. Since this research focuses on the
operational risks for highway projects in Malaysia, the initial results
acquired from literature review on the operational risks of highway
projects in some Asian countries are then justified by a number of
key individuals from the MHA through interviews. As a result,
among key operational risks that have possibility to occur in the
highway projects in Malaysia include initial toll-tariff decided by the
Government, traffic congestion, change of road network and overloaded
freight transportation, which could cause damage to the road
surface and hence affecting the operation of a particular highway.
Abstract: This paper presents the results of thermo-mechanical
characterization of Glass/Epoxy composite specimens using Infrared
Thermography technique. The specimens used for the study were
fabricated in-house with three different lay-up sequences and tested
on a servo hydraulic machine under uni-axial loading. Infrared
Camera was used for on-line monitoring surface temperature changes
of composite specimens during tensile deformation.
Experimental results showed that thermomechanical
characteristics of each type of specimens were distinct. Temperature
was found to be decreasing linearly with increasing tensile stress in
the elastic region due to thermo-elastic effect. Yield point could be
observed by monitoring the change in temperature profile during
tensile testing and this value could be correlated with the results
obtained from stress-strain response. The extent of prior plastic
deformation in the post-yield region influenced the slopes of
temperature response during tensile loading. Partial unloading and
reloading of specimens post-yield results in change in slope in elastic
and plastic regions of composite specimens.
Abstract: Biclustering is a very useful data mining technique for
identifying patterns where different genes are co-related based on a
subset of conditions in gene expression analysis. Association rules
mining is an efficient approach to achieve biclustering as in
BIMODULE algorithm but it is sensitive to the value given to its
input parameters and the discretization procedure used in the
preprocessing step, also when noise is present, classical association
rules miners discover multiple small fragments of the true bicluster,
but miss the true bicluster itself. This paper formally presents a
generalized noise tolerant bicluster model, termed as μBicluster. An
iterative algorithm termed as BIDENS based on the proposed model
is introduced that can discover a set of k possibly overlapping
biclusters simultaneously. Our model uses a more flexible method to
partition the dimensions to preserve meaningful and significant
biclusters. The proposed algorithm allows discovering biclusters that
hard to be discovered by BIMODULE. Experimental study on yeast,
human gene expression data and several artificial datasets shows that
our algorithm offers substantial improvements over several
previously proposed biclustering algorithms.
Abstract: The present study has been conducted to characterize
the prophenoloxidase (PPO) system of the desert locust, Schistocerca
gregaria following injection of Bacillus thuringiensis kurstaki (Bt).
The bulk of PPO system was associated with haemocytes and a little
amount was found in plasma. This system was activated by different
activators such as laminarin, lipopolysaccharide (LPS) and trypsin
suggesting that the stimulatory mechanism may involve an enzyme
cascade of one or more associated molecules. These activators did
not activate all the molecules of the cascade. Presence of
phenoloxidase activity (PO) coincides with the appearance of protein
band with molecular weight (MW) 70.154 KD (Kilo Dalton).
Abstract: We suggest a novel method to incorporate longterm
redundancy (LTR) in signal time domain compression
methods. The proposition is based on block-sorting and curve
simplification. The proposition is illustrated on the ECG
signal as a post-processor for the FAN method. Test
applications on the new so-obtained FAN+ method using the
MIT-BIH database show substantial improvement of the
compression ratio-distortion behavior for a higher quality
reconstructed signal.
Abstract: A feasibility study for the design and construction of a
pilot plant for the extraction of castor oil in South Africa was
conducted. The study emphasized the four critical aspects of project
feasibility analysis, namely technical, financial, market and
managerial aspects. The technical aspect involved research on
existing oil extraction technologies, namely: mechanical pressing and
solvent extraction, as well as assessment of the proposed production
site for both short and long term viability of the project. The site is
on the outskirts of Nkomazi village in the Mpumalanga province,
where connections for water and electricity are currently underway,
potential raw material supply proves to be reliable since the province
is known for its commercial farming. The managerial aspect was
evaluated based on the fact that the current producer of castor oil will
be fully involved in the project while receiving training and technical
assistance from Sasol Technology, the TSC and SEDA. Market and
financial aspects were evaluated and the project was considered
financially viable with a Net Present Value (NPV) of R2 731 687 and
an Internal Rate of Return (IRR) of 18% at an annual interest rate of
10.5%. The payback time is 6years for analysis over the first 10
years with a net income of R1 971 000 in the first year. The project
was thus found to be feasible with high chance of success while
contributing to socio-economic development. It was recommended
for lab tests to be conducted to establish process kinetics that would
be used in the initial design of the plant.
Abstract: The Deoxyribonucleic Acid (DNA) which is a doublestranded helix of nucleotides consists of: Adenine (A), Cytosine (C), Guanine (G) and Thymine (T). In this work, we convert this genetic code into an equivalent digital signal representation. Applying a wavelet transform, such as Haar wavelet, we will be able to extract details that are not so clear in the original genetic code. We compare between different organisms using the results of the Haar wavelet Transform. This is achieved by using the trend part of the signal since the trend part bears the most energy of the digital signal representation. Consequently, we will be able to quantitatively reconstruct different biological families.
Abstract: Road traffic accidents are a major cause of death worldwide. In an attempt to reduce accidents, some research efforts have focused on creating Advanced Driver Assistance Systems (ADAS) able to detect vehicle, driver and environmental conditions and to use this information to identify cues for potential accidents. This paper presents continued work on a novel Non-intrusive Intelligent Driver Assistance and Safety System (Ni-DASS) for assessing driver point of regard within vehicles. It uses an on-board CCD camera to observe the driver-s face. A template matching approach is used to compare the driver-s eye-gaze pattern with a set of eye-gesture templates of the driver looking at different focal points within the vehicle. The windscreen is divided into cells and comparison of the driver-s eye-gaze pattern with templates of a driver-s eyes looking at each cell is used to determine the driver-s point of regard on the windscreen. Results indicate that the proposed technique could be useful in situations where low resolution estimates of driver point of regard are adequate. For instance, To allow ADAS systems to alert the driver if he/she has positively failed to observe a hazard.
Abstract: In this paper we investigate the watermarking authentication when applied to medical imagery field. We first give an overview of watermarking technology by paying attention to fragile watermarking since it is the usual scheme for authentication.We then analyze the requirements for image authentication and integrity in medical imagery, and we show finally that invertible schemes are the best suited for this particular field. A well known authentication method is studied. This technique is then adapted here for interleaving patient information and message authentication code with medical images in a reversible manner, that is using lossless compression. The resulting scheme enables on a side the exact recovery of the original image that can be unambiguously authenticated, and on the other side, the patient information to be saved or transmitted in a confidential way. To ensure greater security the patient information is encrypted before being embedded into images.
Abstract: Land shortage for burials is one of many issues that emerge out of accelerated urban growth in most developing Asian cities, including Kuala Lumpur. Despite actions taken by the federal government and local authorities in addressing this issue, there is no strategic solution being formulated. Apart from making provisions for land to be developed as new cemeteries, the future plan is merely to allocate reserve land to accommodate the increasing demands of burial grounds around the city. This paper examines problems that arise from the traditional practices of Malay funerary as well as an insight to current urban practices in managing Muslim burial spaces around Kuala Lumpur metropolitan region. This paper will also provide some solutions through design approach that can be applied to counter the existing issues.
Abstract: In a transcutanious inductive coupling of a biomedical
implant, a new formula is given for the study of the Radio Frequency
power attenuation by the biological tissue. The loss of the signal
power is related to its interaction with the biological tissue and the
composition of this one. A confrontation with the practical
measurements done with a synthetic muscle into a Faraday cage,
allowed a checking of the obtained theoretical results. The
supply/data transfer systems used in the case of biomedical implants,
can be well dimensioned by taking in account this type of power
attenuation.