Abstract: This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Abstract: In the framework of the image compression by
Wavelet Transforms, we propose a perceptual method by
incorporating Human Visual System (HVS) characteristics in the
quantization stage. Indeed, human eyes haven-t an equal sensitivity
across the frequency bandwidth. Therefore, the clarity of the
reconstructed images can be improved by weighting the quantization
according to the Contrast Sensitivity Function (CSF). The visual
artifact at low bit rate is minimized. To evaluate our method, we use
the Peak Signal to Noise Ratio (PSNR) and a new evaluating criteria
witch takes into account visual criteria. The experimental results
illustrate that our technique shows improvement on image quality at
the same compression ratio.
Abstract: In contrast to existing methods which do not take into account multiconnectivity in a broad sense of this term, we develop mathematical models and highly effective combination (BIEM and FDM) numerical methods of calculation of stationary and quasistationary temperature field of a profile part of a blade with convective cooling (from the point of view of realization on PC). The theoretical substantiation of these methods is proved by appropriate theorems. For it, converging quadrature processes have been developed and the estimations of errors in the terms of A.Ziqmound continuity modules have been received. For visualization of profiles are used: the method of the least squares with automatic conjecture, device spline, smooth replenishment and neural nets. Boundary conditions of heat exchange are determined from the solution of the corresponding integral equations and empirical relationships. The reliability of designed methods is proved by calculation and experimental investigations heat and hydraulic characteristics of the gas turbine first stage nozzle blade.
Abstract: A novel feature selection strategy to improve the recognition accuracy on the faces that are affected due to nonuniform illumination, partial occlusions and varying expressions is proposed in this paper. This technique is applicable especially in scenarios where the possibility of obtaining a reliable intra-class probability distribution is minimal due to fewer numbers of training samples. Phase congruency features in an image are defined as the points where the Fourier components of that image are maximally inphase. These features are invariant to brightness and contrast of the image under consideration. This property allows to achieve the goal of lighting invariant face recognition. Phase congruency maps of the training samples are generated and a novel modular feature selection strategy is implemented. Smaller sub regions from a predefined neighborhood within the phase congruency images of the training samples are merged to obtain a large set of features. These features are arranged in the order of increasing distance between the sub regions involved in merging. The assumption behind the proposed implementation of the region merging and arrangement strategy is that, local dependencies among the pixels are more important than global dependencies. The obtained feature sets are then arranged in the decreasing order of discriminating capability using a criterion function, which is the ratio of the between class variance to the within class variance of the sample set, in the PCA domain. The results indicate high improvement in the classification performance compared to baseline algorithms.
Abstract: Although the field of parametric Pattern Recognition (PR) has been thoroughly studied for over five decades, the use of the Order Statistics (OS) of the distributions to achieve this has not been reported. The pioneering work on using OS for classification was presented in [1] for the Uniform distribution, where it was shown that optimal PR can be achieved in a counter-intuitive manner, diametrically opposed to the Bayesian paradigm, i.e., by comparing the testing sample to a few samples distant from the mean. This must be contrasted with the Bayesian paradigm in which, if we are allowed to compare the testing sample with only a single point in the feature space from each class, the optimal strategy would be to achieve this based on the (Mahalanobis) distance from the corresponding central points, for example, the means. In [2], we showed that the results could be extended for a few symmetric distributions within the exponential family. In this paper, we attempt to extend these results significantly by considering asymmetric distributions within the exponential family, for some of which even the closed form expressions of the cumulative distribution functions are not available. These distributions include the Rayleigh, Gamma and certain Beta distributions. As in [1] and [2], the new scheme, referred to as Classification by Moments of Order Statistics (CMOS), attains an accuracy very close to the optimal Bayes’ bound, as has been shown both theoretically and by rigorous experimental testing.
Abstract: The success of an electronic system in a System-on- Chip is highly dependent on the efficiency of its interconnection network, which is constructed from routers and channels (the routers move data across the channels between nodes). Since neither classical bus based nor point to point architectures can provide scalable solutions and satisfy the tight power and performance requirements of future applications, the Network-on-Chip (NoC) approach has recently been proposed as a promising solution. Indeed, in contrast to the traditional solutions, the NoC approach can provide large bandwidth with moderate area overhead. The selected topology of the components interconnects plays prime rule in the performance of NoC architecture as well as routing and switching techniques that can be used. In this paper, we present two generic NoC architectures that can be customized to the specific communication needs of an application in order to reduce the area with minimal degradation of the latency of the system. An experimental study is performed to compare these structures with basic NoC topologies represented by 2D mesh, Butterfly-Fat Tree (BFT) and SPIN. It is shown that Cluster mesh (CMesh) and MinRoot schemes achieves significant improvements in network latency and energy consumption with only negligible area overhead and complexity over existing architectures. In fact, in the case of basic NoC topologies, CMesh and MinRoot schemes provides substantial savings in area as well, because they requires fewer routers. The simulation results show that CMesh and MinRoot networks outperforms MESH, BFT and SPIN in main performance metrics.
Abstract: In this study, a novel approach of image embedding is introduced. The proposed method consists of three main steps. First, the edge of the image is detected using Sobel mask filters. Second, the least significant bit LSB of each pixel is used. Finally, a gray level connectivity is applied using a fuzzy approach and the ASCII code is used for information hiding. The prior bit of the LSB represents the edged image after gray level connectivity, and the remaining six bits represent the original image with very little difference in contrast. The proposed method embeds three images in one image and includes, as a special case of data embedding, information hiding, identifying and authenticating text embedded within the digital images. Image embedding method is considered to be one of the good compression methods, in terms of reserving memory space. Moreover, information hiding within digital image can be used for security information transfer. The creation and extraction of three embedded images, and hiding text information is discussed and illustrated, in the following sections.
Abstract: The efficiency of an image watermarking technique depends on the preservation of visually significant information. This is attained by embedding the watermark transparently with the maximum possible strength. The current paper presents an approach for still image digital watermarking in which the watermark embedding process employs the wavelet transform and incorporates Human Visual System (HVS) characteristics. The sensitivity of a human observer to contrast with respect to spatial frequency is described by the Contrast Sensitivity Function (CSF). The strength of the watermark within the decomposition subbands, which occupy an interval on the spatial frequencies, is adjusted according to this sensitivity. Moreover, the watermark embedding process is carried over the subband coefficients that lie on edges where distortions are less noticeable. The experimental evaluation of the proposed method shows very good results in terms of robustness and transparency.
Abstract: The production of biodiesel from crude palm oil with
a homogeneous base catalyst is unlikely owing to considerable
formation of soap. Free fatty acids (FFA) in crude palm oil need to
be reduced, e.g. by esterification. This study investigated the activity
of sulfated zirconia calcined at various temperatures for esterification
of FFA in crude palm oil to biodiesel. It was found that under a
proper reaction condition, sulfated zirconia well catalyzes
esterification. FFA content can be reduced to an acceptable value for
typical biodiesel production with a homogeneous base catalyst.
Crystallinity and sulfate attachment of sulfated zirconia depend on
calcination temperature during the catalyst preparation. Too low
temperature of calcination gives amorphous sulfated zirconia which
has low activity for esterification of FFA. In contrast, very high
temperature of calcination removes sulfate group, consequently,
conversion of FFA is reduced. The appropriate temperature range of
calcination is 550-650 oC.
Abstract: Tehran, one of the heavily-populated capitals, is
severely suffering from increasing air pollution. To show a
documented trend of such pollutants during last years, plane tree
species (Platanus orientalis) were suited to be studied as indicators,
for the species have been planted throughout the city many years
ago. Two areas (Saadatabad and Narmak districts) allotting different
contents of crowed and highly-traffic routs but the same ecological
characteristics were selected. Twelve sample individuals were cored
twice perpendicularly in each area. Tree-rings of each core were
measured by a binocular microscope and separated annually for the
last 25 years. Two heavy metals including Cd and Pb accompanied
by a mineral element (Ca) were analyzed using Hatch method. Treerings
analysis of the two areas showed different groups in term of
physiologically ability as the growths were plunged during the last
10 years in Saadatabad district and showed a slight decrease in the
same period for another studying area. In direct contrast to
decreasing growth trend in Saadatabad, all three mentioned elements
increased sharply during last 25 years in the same area. When it came
to Narmak district, the trend was completely different with
Saadatabad. There were some fluctuations in absorbing trace
elements like tree-rings widths were, yet calcium showed an upward
trend all the last 25 years. The results of the study proved the
possibility of using tree species of each region to monitor its air
pollution trends of the past, hence to depict a pollution assessment of
a populated city for last years and then to make appropriate decisions
for the future as it is well-known what the trend is. On the other
hand, risen values of calcium (as the stress-indicator element)
accompanied by increased trace elements suggests non-sustainable
state of the trees.
Abstract: Iris pattern is an important biological feature of human body; it becomes very hot topic in both research and practical applications. In this paper, an algorithm is proposed for iris recognition and a simple, efficient and fast method is introduced to extract a set of discriminatory features using first order gradient operator applied on grayscale images. The gradient based features are robust, up to certain extents, against the variations may occur in contrast or brightness of iris image samples; the variations are mostly occur due lightening differences and camera changes. At first, the iris region is located, after that it is remapped to a rectangular area of size 360x60 pixels. Also, a new method is proposed for detecting eyelash and eyelid points; it depends on making image statistical analysis, to mark the eyelash and eyelid as a noise points. In order to cover the features localization (variation), the rectangular iris image is partitioned into N overlapped sub-images (blocks); then from each block a set of different average directional gradient densities values is calculated to be used as texture features vector. The applied gradient operators are taken along the horizontal, vertical and diagonal directions. The low order norms of gradient components were used to establish the feature vector. Euclidean distance based classifier was used as a matching metric for determining the degree of similarity between the features vector extracted from the tested iris image and template features vectors stored in the database. Experimental tests were performed using 2639 iris images from CASIA V4-Interival database, the attained recognition accuracy has reached up to 99.92%.
Abstract: The following study aims to outline, whether the
perceptions of entrepreneurs about their entrepreneurial activities and
the underlying meanings of their activities are universal or whether
they vary systematically across cultures. In contrast to previous
studies, the phenomenographical approach and the resulting findings
of this study provide new insights into what constitutes
entrepreneurship by drawing an inference from the perceptions of
entrepreneurs in the United States and in Germany. Culture is shown
to have an important impact on entrepreneurship, since the
underlying meanings of entrepreneurship vary significantly among
the two sample groups. Furthermore, the study sheds more light on
the culturally contingent 'why' of entrepreneurship by looking at the
internal motivations of individuals instead of exclusively focusing on
character traits or external influences of the respective economic
environments.
Abstract: This paper introduces two decoders for binary linear
codes based on Metaheuristics. The first one uses a genetic algorithm
and the second is based on a combination genetic algorithm with
a feed forward neural network. The decoder based on the genetic
algorithms (DAG) applied to BCH and convolutional codes give good
performances compared to Chase-2 and Viterbi algorithm respectively
and reach the performances of the OSD-3 for some Residue
Quadratic (RQ) codes. This algorithm is less complex for linear
block codes of large block length; furthermore their performances
can be improved by tuning the decoder-s parameters, in particular the
number of individuals by population and the number of generations.
In the second algorithm, the search space, in contrast to DAG which
was limited to the code word space, now covers the whole binary
vector space. It tries to elude a great number of coding operations
by using a neural network. This reduces greatly the complexity of
the decoder while maintaining comparable performances.
Abstract: This study aimed at assessing whether and to what extent moral judgment and behaviour were: 1. situation-dependent; 2. selectively dependent on cognitive and affective components; 3. influenced by gender and age; 4. reciprocally congruent. In order to achieve these aims, four different types of moral dilemmas were construed and five types of thinking were presented for each of them – representing five possible ways to evaluate the situation. The judgment criteria included selfishness, altruism, sense of justice, and the conflict between selfishness and the two moral issues. The participants were 250 unpaid volunteers (50% male; 50% female) belonging to two age-groups: young people and adults. The study entailed a 2 (gender) x 2 (age-group) x 5 (type of thinking) x 4 (situation) mixed design: the first two variables were betweensubjects, the others were within-subjects. Results have shown that: 1. moral judgment and behaviour are at least partially affected by the type of situations and by interpersonal variables such as gender and age; 2. moral reasoning depends in a similar manner on cognitive and affective factors; 3. there is not a gender polarity between the ethic of justice and the ethic of cure/ altruism; 4. moral reasoning and behavior are perceived as reciprocally congruent even though their congruence decreases with a more objective assessment. Such results were discussed in the light of contrasting theories on morality.
Abstract: Protein subchloroplast locations are correlated with its
functions. In contrast to the large amount of available protein
sequences, the information of their locations and functions is less
known. The experiment works for identification of protein locations
and functions are costly and time consuming. The accurate prediction
of protein subchloroplast locations can accelerate the study of
functions of proteins in chloroplast. This study proposes a Random
Forest based method, ChloroRF, to predict protein subchloroplast
locations using interpretable physicochemical properties. In addition
to high prediction accuracy, the ChloroRF is able to select important
physicochemical properties. The important physicochemical
properties are also analyzed to provide insights into the underlying
mechanism.
Abstract: This paper addresses the problem of source separation
in images. We propose a FastICA algorithm employing a modified
Gaussian contrast function for the Blind Source Separation.
Experimental result shows that the proposed Modified Gaussian
FastICA is effectively used for Blind Source Separation to obtain
better quality images. In this paper, a comparative study has been
made with other popular existing algorithms. The peak signal to
noise ratio (PSNR) and improved signal to noise ratio (ISNR) are
used as metrics for evaluating the quality of images. The ICA metric
Amari error is also used to measure the quality of separation.
Abstract: The paper applies a discourse analytical approach to investigate important concepts influencing the infrastructure planning process in the region of Scania in southern Sweden. Two discourses, one concerning regional development and one concerning sustainability are identified, discussed and contrasted. It is argued that the perceptions of problems and their suggested solutions related to transportation are based on specific ideas, in turn dependent on the importance given to certain concepts, such as regional enlargement, Scania as a transit region, the national environmental quality goals and regional attractiveness. These concepts, their underlying meaning structures and their relevance for the infrastructure planning process are analyzed. The handling of conflicting interests in the planning process, and the possible implications this may have is also discussed. The results indicate that the regional development discourse is dominant and although the solutions to the problems caused by transport are framed in similar ways in the two discourses a harmonization between conflicting goals is proving difficult to achieve.
Abstract: This study was aimed to determine seasonal variations
of leaf nutrient concentrations to define nutrient needs related to
growing period and to compare irrigation programs in terms of
nutrient uptake. In this study,'Starkrimson Delicious' variety grafted
onto seedling rootstock was used during 2009-2010 growing seasons.
The study was conducted at E─ƒirdir Fruit Growing Research Station.
Leaf samples were taken in five different sample seasons (May, June,
July, August and September). Four different pan coefficients (0.50,
0.75, 1.0, 1.25) were applied during drip irrigation treatments in 7
days irrigation interval. Leaf K, Mg, Ca, P, Fe, Zn, Mn and Cu
concentrations were determined.
The results showed that among the seasonal changes, the highest
concentrations of K, Mg, P and Mn in leaves were recorded in May,
followed by a decrease in the other months, while in contrast Ca and
Fe showed the lowest concentration in May.
Results of the study demonstrate that among irrigation programs K
and Cu concentration in plants was significantly influenced. Cu
concentrations decreased with seasonal variations and different
irrigation programs. Thus, nutrient needs of 'Starkrimson Delicious'apple trees at different growth stages should be taken into
consideration before making effective fertilization program.
Abstract: The objective of this study was to examine the interaction between mode of illness onset and psychiatric comorbidity on the health outcomes of persons with ME/CFS. A total of 114 individuals with ME/CFS participated in this study. Individuals completed a battery of baseline measures including the fatigue severity scale and measures of disability. Findings indicated that those with sudden illness onset had more impaired physical health functioning. In addition, among individuals with sudden onset, those without psychiatric comorbidity had greater fatigue severity and lower overall physical health than those with psychiatric comordibity. In contrast, among individuals with gradual illness onset, those with psychiatric comorbity had higher fatigue severity than those without comorbid psychiatric disorders. The health outcomes of individuals who have ME/CFS with or without psychiatric comorbidity are impacted by the mode of illness onset and this suggest that it is important to examine these factors in future research.
Abstract: Phase locked loops in 10 Gb/s and faster data links are
low phase noise devices. Characterization of their phase jitter
transfer functions is difficult because the intrinsic noise of the PLLs
is comparable to the phase noise of the reference clock signal. The
problem is solved by using a linear model to account for the intrinsic
noise. This study also introduces a novel technique for measuring the
transfer function. It involves the use of the reference clock as a
source of wideband excitation, in contrast to the commonly used
sinusoidal excitations at discrete frequencies. The data reported here
include the intrinsic noise of a PLL for 10 Gb/s links and the jitter
transfer function of a PLL for 12.8 Gb/s links. The measured transfer
function suggests that the PLL responded like a second order linear
system to a low noise reference clock.