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: The birdhouses and dovecotes, which are the indicator
of naturalness and human-animal relationship, are one of the
traditional cultural values of Turkey. With their structures compatible
with nature and respectful to humans the bird houses and dovecotes,
which have an important position in local urbanization models as a
representative of the civil architecture with their unique form and
function are important subjects that should be evaluated in a wide
frame comprising from architecture to urbanism, from ecologic
agriculture to globalization. The traditional bird houses and
dovecotes are disregarded due to the insensitivity affecting the city
life and the change in the public sense of art. In this study, the
characteristic properties of traditional dovecotes and birdhouses,
started in 13th century and ended in 19th century in Anatolia, are
tried to be defined for the sustainability of the tradition and for giving
a new direction to the designers.
Abstract: Pearson-s correlation coefficient and sequential path
analysis has been used for determining the interrelationship among
yield, yield components, soil minerals and aroma of Khao Dawk Mali
(KDML) 105 rice grown in the area of Tungkularonghai in Roi-Et
province, located in the northeast of Thailand. Pearson-s correlation
coefficient in this study showed that the number of panicles was the
only factor that had positive significant (0.790**) effect on grain
yield. Sequential path analysis revealed that the number of panicles
followed by the number of fertile spikelets and 100-grain weight
were the first-order factors which had positive direct effects on grain
yield. Whereas, other factors analyzed had indirect effects
influencing grain yield. This study also indicated that no significant
relationship was found between the aroma level and any of the
factors analyzed.
Abstract: Company mergers and acquisitions reached their peak
in the twenty-first century. Mergers and acquisitions have become one
of the competitive strategies for external growth. In general, it is
believed that mergers and acquisitions can create synergies. However,
they require complete information technology system and service
integration, especially in the banking industry. Much of the research
has focused on performance evaluation, shareholder equity allocation,
or even the increase of company market value after the merger and
acquisition, whereas few scholars have focused on information system
integration post merger and acquisition. This study indicates the role
of information systems after a merger and acquisition, explaining the
benefits of information system integration using a merger and
acquisition case in the banking industry as an example. In addition, we
discuss factors that affect the performance of information system
integration, and utilize system dynamics to interpret the relationship
among factors that affect information system integration performance
in the banking industry after a merger and acquisition.
Abstract: Ratio and regression type estimators have been used by previous authors to estimate a population mean for the principal variable from samples in which both auxiliary x and principal y variable data are available. However, missing data are a common problem in statistical analyses with real data. Ratio and regression type estimators have also been used for imputing values of missing y data. In this paper, six new ratio and regression type estimators are proposed for imputing values for any missing y data and estimating a population mean for y from samples with missing x and/or y data. A simulation study has been conducted to compare the six ratio and regression type estimators with a previous estimator of Rueda. Two population sizes N = 1,000 and 5,000 have been considered with sample sizes of 10% and 30% and with correlation coefficients between population variables X and Y of 0.5 and 0.8. In the simulations, 10 and 40 percent of sample y values and 10 and 40 percent of sample x values were randomly designated as missing. The new ratio and regression type estimators give similar mean absolute percentage errors that are smaller than the Rueda estimator for all cases. The new estimators give a large reduction in errors for the case of 40% missing y values and sampling fraction of 30%.
Abstract: This paper presents the investigation results of UV
measurement at different level of altitudes and the development of a
new portable instrument for measuring UV. The rapid growth of
industrial sectors in developing countries including Malaysia, brings
not only income to the nation, but also causes pollution in various
forms. Air pollution is one of the significant contributors to global
warming by depleting the Ozone layer, which would reduce the
filtration of UV rays. Long duration of exposure to high to UV rays
has many devastating health effects to mankind directly or indirectly
through destruction of the natural resources. This study aimed to
show correlation between UV and altitudes which indirectly can help
predict Ozone depletion. An instrument had been designed to
measure and monitors the level of UV. The instrument comprises of
two main blocks namely data logger and Graphic User Interface
(GUI). Three sensors were used in the data logger to detect changes
in the temperature, humidity and ultraviolet. The system has
undergone experimental measurement to capture data at two different
conditions; industrial area and high attitude area. The performance of
the instrument showed consistency in the data captured and the
results of the experiment drew a significantly high reading of UV at
high altitudes.
Abstract: In this paper a three dimensional thermal model of a
power toroidal transformer is proposed for both steady-state or
transient conditions. The influence of electric current and ambient
temperature on the temperature distribution, has been investigated.
To validate the three dimensional thermal model, some experimental
tests have been done. There is a good correlation between
experimental and simulation results.
Abstract: Whilst there is growing evidence that activity across
the lifespan is beneficial for improved health, there are also many
changes involved with the aging process and subsequently the
potential for reduced indices of health. The nexus between all forms
of health, physical activity and aging is complex and has raised much
interest in recent times due to the realization that a multifaceted
approached is necessary in order to counteract a growing obesity
epidemic. By investigating age based trends within a population
adherring to competitive sport at older ages, further insight might be
gleaned to assist in understanding one of many factors influencing
this relationship. This study evaluated those sport psychological
constructs of health, physical fitness, mental health states, and social
dimension factors in sport that were associated with factors to
participate in sport and physical activity based on responses from the
2009 World Masters Games in Sydney. The sample consisted of
7846 athletes who competed at the games and who completed a 56
item sports participation survey using a 7-point Likert response (1 -
not important to 7 - very important). Questions focuses on factors
thought to promote participation, such as weight control, living
longer, improving mental health (self-esteem, mood states),
improving physical health and factors related to the athlete-s
competitive perspective. The most significant factors related to
participation with this cohort of masters athletes were the socializing
environment of sport, getting physically fit and improving
competitive personal best performances. Strategies to increase
participation in masters sport should focus on these factors as other
factors such as weight loss, improving mental health and living
longer were not identified as important determinates of sports
participation at the World Masters level.
Abstract: Today air-core coils (ACC) are a viable alternative to
ferrite-core coils in a range of applications due to their low induction
effect. An analytical study was carried out and the results were used as
a guide to understand the relationship between the magnet-coil
distance and the resulting attractive magnetic force. Four different
ACC models were fabricated for experimental study. The variation in
the models included the dimensions, the number of coil turns and the
current supply to the coil. Comparison between the analytical and
experimental results for all the models shows an average discrepancy
of less than 10%. An optimized ACC design was selected for the
scanner which can provide maximum magnetic force.
Abstract: This article presents a computationally tractable probabilistic model for the relation between the complex wavelet coefficients of two images of the same scene. The two images are acquisitioned at distinct moments of times, or from distinct viewpoints, or by distinct sensors. By means of the introduced probabilistic model, we argue that the similarity between the two images is controlled not by the values of the wavelet coefficients, which can be altered by many factors, but by the nature of the wavelet coefficients, that we model with the help of hidden state variables. We integrate this probabilistic framework in the construction of a new image registration algorithm. This algorithm has sub-pixel accuracy and is robust to noise and to other variations like local illumination changes. We present the performance of our algorithm on various image types.
Abstract: An appropriate project delivery system (PDS) is crucial
to the success of a construction projects. Case-based Reasoning (CBR)
is a useful support for PDS selection. However, the traditional CBR
approach represents cases as attribute-value vectors without taking
relations among attributes into consideration, and could not calculate
the similarity when the structures of cases are not strictly same.
Therefore, this paper solves this problem by adopting the Relational
Case-based Reasoning (RCBR) approach for PDS selection,
considering both the structural similarity and feature similarity. To
develop the feature terms of the construction projects, the criteria and
factors governing PDS selection process are first identified. Then
feature terms for the construction projects are developed. Finally, the
mechanism of similarity calculation and a case study indicate how
RCBR works for PDS selection. The adoption of RCBR in PDS
selection expands the scope of application of traditional CBR method
and improves the accuracy of the PDS selection system.
Abstract: Feature selection has recently been the subject of intensive research in data mining, specially for datasets with a large number of attributes. Recent work has shown that feature selection can have a positive effect on the performance of machine learning algorithms. The success of many learning algorithms in their attempts to construct models of data, hinges on the reliable identification of a small set of highly predictive attributes. The inclusion of irrelevant, redundant and noisy attributes in the model building process phase can result in poor predictive performance and increased computation. In this paper, a novel feature search procedure that utilizes the Ant Colony Optimization (ACO) is presented. The ACO is a metaheuristic inspired by the behavior of real ants in their search for the shortest paths to food sources. It looks for optimal solutions by considering both local heuristics and previous knowledge. When applied to two different classification problems, the proposed algorithm achieved very promising results.
Abstract: Segmentation, filtering out of measurement errors and
identification of breakpoints are integral parts of any analysis of
microarray data for the detection of copy number variation (CNV).
Existing algorithms designed for these tasks have had some successes
in the past, but they tend to be O(N2) in either computation time or
memory requirement, or both, and the rapid advance of microarray
resolution has practically rendered such algorithms useless. Here we
propose an algorithm, SAD, that is much faster and much less thirsty
for memory – O(N) in both computation time and memory requirement
-- and offers higher accuracy. The two key ingredients of SAD are the
fundamental assumption in statistics that measurement errors are
normally distributed and the mathematical relation that the product of
two Gaussians is another Gaussian (function). We have produced a
computer program for analyzing CNV based on SAD. In addition to
being fast and small it offers two important features: quantitative
statistics for predictions and, with only two user-decided parameters,
ease of use. Its speed shows little dependence on genomic profile.
Running on an average modern computer, it completes CNV analyses
for a 262 thousand-probe array in ~1 second and a 1.8 million-probe
array in 9 seconds
Abstract: A generalized Dirichlet to Neumann map is
one of the main aspects characterizing a recently introduced
method for analyzing linear elliptic PDEs, through which it
became possible to couple known and unknown components
of the solution on the boundary of the domain without
solving on its interior. For its numerical solution, a well conditioned
quadratically convergent sine-Collocation method
was developed, which yielded a linear system of equations
with the diagonal blocks of its associated coefficient matrix
being point diagonal. This structural property, among others,
initiated interest for the employment of iterative methods for
its solution. In this work we present a conclusive numerical
study for the behavior of classical (Jacobi and Gauss-Seidel)
and Krylov subspace (GMRES and Bi-CGSTAB) iterative
methods when they are applied for the solution of the Dirichlet
to Neumann map associated with the Laplace-s equation
on regular polygons with the same boundary conditions on
all edges.
Abstract: The study is aimed to test causal relationship between
growth and unemployment, using time series data for Pakistan from
1972 to 2006. Growth is considered to be a pathway to decrease the
level of unemployment. Unemployment is a social and political
issue. It is a phenomenon where human resources are wasted leading
to deacceleration in growth. Johanson Cointegration shows that there
is long run relationship between growth and unemployment. For
short run dynamics and causality, the study utilizes Vector Error
Correction Model (VECM). The results of VECM indicate that there
is short and long run causal relation between growth and
unemployment including capital, labor and human capital as
explanatory variables.
Abstract: It is by reason of the unified measure of varieties of resources and the unified processing of the disposal of varieties of resources, that these closely related three of new basic models called the resources assembled node and the disposition integrated node as well as the intelligent organizing node are put forth in this paper; the three closely related quantities of integrative analytical mechanics including the disposal intensity and disposal- weighted intensity as well as the charge of resource charge are set; and then the resources assembled space and the disposition integrated space as well as the intelligent organizing space are put forth. The system of fundamental equations and model of complete factor synergetics is preliminarily approached for the general situation in this paper, to form the analytical base of complete factor synergetics. By the essential variables constituting this system of equations we should set twenty variables respectively with relation to the essential dynamical effect, external synergetic action and internal synergetic action of the system.
Abstract: Time series models have been used to make predictions of academic enrollments, weather, road accident, casualties and stock prices, etc. Based on the concepts of quartile regression models, we have developed a simple time variant quantile based fuzzy time series forecasting method. The proposed method bases the forecast using prediction of future trend of the data. In place of actual quantiles of the data at each point, we have converted the statistical concept into fuzzy concept by using fuzzy quantiles using fuzzy membership function ensemble. We have given a fuzzy metric to use the trend forecast and calculate the future value. The proposed model is applied for TAIFEX forecasting. It is shown that proposed method work best as compared to other models when compared with respect to model complexity and forecasting accuracy.
Abstract: In this paper we are to find the optimum multiwavelet for compression of electrocardiogram (ECG) signals and then, selecting it for using with SPIHT codec. At present, it is not well known which multiwavelet is the best choice for optimum compression of ECG. In this work, we examine different multiwavelets on 24 sets of ECG data with entirely different characteristics, selected from MIT-BIH database. For assessing the functionality of the different multiwavelets in compressing ECG signals, in addition to known factors such as Compression Ratio (CR), Percent Root Difference (PRD), Distortion (D), Root Mean Square Error (RMSE) in compression literature, we also employed the Cross Correlation (CC) criterion for studying the morphological relations between the reconstructed and the original ECG signal and Signal to reconstruction Noise Ratio (SNR). The simulation results show that the Cardinal Balanced Multiwavelet (cardbal2) by the means of identity (Id) prefiltering method to be the best effective transformation. After finding the most efficient multiwavelet, we apply SPIHT coding algorithm on the transformed signal by this multiwavelet.
Abstract: The paper presents a one-dimensional transient
mathematical model of compressible non-isothermal multicomponent
fluid mixture flow in a pipe. The set of the mass,
momentum and enthalpy conservation equations for gas phase is
solved in the model. Thermo-physical properties of multi-component
gas mixture are calculated by solving the Equation of State (EOS)
model. The Soave-Redlich-Kwong (SRK-EOS) model is chosen. Gas
mixture viscosity is calculated on the basis of the Lee-Gonzales-
Eakin (LGE) correlation. Numerical analysis of rapid gas
decompression process in rich and base natural gases is made on the
basis of the proposed mathematical model. The model is successfully
validated on the experimental data [1]. The proposed mathematical
model shows a very good agreement with the experimental data [1] in
a wide range of pressure values and predicts the decompression in
rich and base gas mixtures much better than analytical and
mathematical models, which are available from the open source
literature.
Abstract: Partial Discharge measurement is a very important
means of assessing the integrity of insulation systems in a High
Voltage apparatus. In compressed gas insulation systems, floating
particles can initiate partial discharge activities which adversely
affect the working of insulation. Partial Discharges below the
inception voltage also plays a crucial in damaging the integrity of
insulation over a period of time. This paper discusses the effect of
loose and fixed Copper and Nichrome wire particles on the PD
characteristics in SF6-N2 (10:90) gas mixtures at a pressure of
0.4MPa. The Partial Discharge statistical parameters and their
correlation to the observed results are discussed.