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: This paper examines economic and Information and Communication Technology (ICT) development influence on recently increasing Internet purchases by individuals for European Union member states. After a growing trend for Internet purchases in EU27 was noticed, all possible regression analysis was applied using nine independent variables in 2011. Finally, two linear regression models were studied in detail. Conducted simple linear regression analysis confirmed the research hypothesis that the Internet purchases in analyzed EU countries is positively correlated with statistically significant variable Gross Domestic Product per capita (GDPpc). Also, analyzed multiple linear regression model with four regressors, showing ICT development level, indicates that ICT development is crucial for explaining the Internet purchases by individuals, confirming the research hypothesis.
Abstract: Nonlinear and unbalance loads in three phase
networks create harmonics and losses. Active and passive filters are
used for elimination or reduction of these effects. Passive filters have
some limitations. For example, they are designed only for a specific
frequency and they may cause to resonance in the network at the
point of common coupling. The other drawback of a passive filter is
that the sizes of required elements are normally large. The active
filter can improve some of limitations of passive filter for example;
they can eliminate more than one harmonic and don't cause resonance
in the network. In this paper inverter analysis have been done
simultaneously in three phase and the RL impedance of the line have
been considered. A sliding mode control based on energy feedback of
capacitors is employed in the design with this method, the dynamic
speed of the filter is improved effectively and harmonics and load
unbalance is compensating quickly.
Abstract: An important structuring mechanism for knowledge bases is building clusters based on the content of their knowledge objects. The objects are clustered based on the principle of maximizing the intraclass similarity and minimizing the interclass similarity. Clustering can also facilitate taxonomy formation, that is, the organization of observations into a hierarchy of classes that group similar events together. Hierarchical representation allows us to easily manage the complexity of knowledge, to view the knowledge at different levels of details, and to focus our attention on the interesting aspects only. One of such efficient and easy to understand systems is Hierarchical Production rule (HPRs) system. A HPR, a standard production rule augmented with generality and specificity information, is of the following form Decision If < condition> Generality Specificity . HPRs systems are capable of handling taxonomical structures inherent in the knowledge about the real world. In this paper, a set of related HPRs is called a cluster and is represented by a HPR-tree. This paper discusses an algorithm based on cumulative learning scenario for dynamic structuring of clusters. The proposed scheme incrementally incorporates new knowledge into the set of clusters from the previous episodes and also maintains summary of clusters as Synopsis to be used in the future episodes. Examples are given to demonstrate the behaviour of the proposed scheme. The suggested incremental structuring of clusters would be useful in mining data streams.
Abstract: Power system stabilizers (PSS) must be capable of providing appropriate stabilization signals over a broad range of
operating conditions and disturbance. Traditional PSS rely on robust
linear design method in an attempt to cover a wider range of operating
condition. Expert or rule-based controllers have also been proposed.
Recently fuzzy logic (FL) as a novel robust control
design method has shown promising results. The emphasis in fuzzy
control design center is around uncertainties in the system parameters
& operating conditions. In this paper a novel Robust Fuzzy Logic Power
System Stabilizer (RFLPSS) design is proposed The RFLPSS
basically utilizes only one measurable Δω signal as input
(generator shaft speed).
The speed signal is discretized resulting in three inputs to the
RFLPSS. There are six rules for the fuzzification and two rules for
defuzzification. To provide robustness, additional signal namely,
speed are used as inputs to RFLPSS enabling appropriate gain
adjustments for the three RFLPSS inputs. Simulation studies
show the superior performance of the RFLPSS compared
with an optimally designed conventional PSS and discrete mode FLPSS.
Abstract: Phytophthora cinnamomi (P. c) is a plant pathogenic
oomycete that is capable of damaging plants in commercial production
systems and natural ecosystems worldwide. The most common
methods for the detection and diagnosis of P. c infection are
expensive, elaborate and time consuming. This study was carried out
to examine whether species specific and life cycle specific volatile
organic compounds (VOCs) can be absorbed by solid-phase
microextraction fibers and detected by gas chromatography that are
produced by P. c and another oomycete Pythium dissotocum. A
headspace solid-phase microextraction (HS-SPME) together with gas
chromatography (GC) method was developed and optimized for the
identification of the VOCs released by P. c. The optimized parameters
included type of fiber, exposure time, desorption temperature and
desorption time. Optimization was achieved with the analytes of P.
c+V8A and V8A alone. To perform the HS-SPME, six types of fiber
were assayed and compared: 7μm Polydimethylsiloxane (PDMS),
100μm Polydimethylsiloxane (PDMS), 50/30μm
Divinylbenzene/CarboxenTM/Polydimethylsiloxane
DVB/CAR/PDMS), 65μm Polydimethylsiloxane/Divinylbenzene
(PDMS/DVB), 85μm Polyacrylate (PA) fibre and 85μm CarboxenTM/
Polydimethylsiloxane (Carboxen™/PDMS). In a comparison of the
efficacy of the fibers, the bipolar fiber DVB/CAR/PDMS had a higher
extraction efficiency than the other fibers. An exposure time of 16h
with DVB/CAR/PDMS fiber in the sample headspace was enough to
reach the maximum extraction efficiency. A desorption time of 3min
in the GC injector with the desorption temperature of 250°C was
enough for the fiber to desorb the compounds of interest. The chromatograms and morphology study confirmed that the VOCs from
P. c+V8A had distinct differences from V8A alone, as did different
life cycle stages of P. c and different taxa such as Pythium dissotocum.
The study proved that P. c has species and life cycle specific VOCs,
which in turn demonstrated the feasibility of this method as means of
Abstract: Higher capacities of power plants together with
increased awareness on environmental considerations have led to
taller height of stacks. It is seen that strong wind can result in falling
of stacks. So, aerodynamic consideration of stacks is very important
in order to save the falling of stacks. One stack is not enough in
industries and power sectors and two or three stacks are required for
proper operation of the unit. It is very important to arrange the stacks
in proper way to resist their downfall. The present experimental
study concentrates on the mutual effect of three nearby stacks on
each other at three different arrangements, viz. linear, side-by-side
and triangular. The experiments find out the directions of resultant
forces acting on the stacks in different configurations so that proper
arrangement of supports can be made with respect to the wind
directionality obtained from local meteorological data. One can also
easily ascertain which stack is more vulnerable to wind in
comparison to the others for a particular configuration. Thus, this
study is important in studying the effect of wind force on three stacks
in different arrangements and is very helpful in placing the supports
in proper places in order to avoid failing of stack-like structures due
to wind.
Abstract: This paper presents a novel approach for the design of
microwave circuits using Adaptive Network Fuzzy Inference
Optimizer (ANFIO). The method takes advantage of direct synthesis
of subsections of the amplifier using very fast and accurate ANFIO
models based on exact simulations using ADS. A mapping from
course space to fine space known as space mapping is also used. The
proposed synthesis approach takes into account the noise and
scattering parameters due to parasitic elements to achieve optimal
results. The overall ANFIO system is capable of designing different
LNAs at different noise and scattering criteria. This approach offers
significantly reduced time in the design of microwave amplifiers
within the validity range of the ANFIO system. The method has been
proven to work efficiently for a 2.4GHz LNA example. The S21 of
10.1 dB and noise figure (NF) of 2.7 dB achieved for ANFIO while
S21 of 9.05 dB and NF of 2.6 dB achieved for ANN.
Abstract: The ability of pomelo peel, a natural biosorbent, to remove Cd(II) ions from aqueous solution by biosorption was investigated. The experiments were carried out by batch method at 25 °C. The influence of solution pH, initial cadmium ion concentrations and contact times were evaluated. Cadmium ion removal increased significantly as the pH of the solution increased from pH 1 to pH 5. At pH 5, the cadmium ion removal reached a maximum value. The equilibrium process was described well by the Langmuir isotherm model, with a maximum biosorption capacity of 21.83 mg/g. The biosorption was relatively quick, (approx. 20 min). Biosorption kinetics followed a pseudo-second-order model. The result showed that pomelo peel was effective as a biosorbent for removing cadmium ions from aqueous solution. It is a low cost material that shows potential to be applied in wastewater technology for remediation of heavy metal contamination.
Abstract: The objectives of this research were to explore factors
influencing knowledge management process in the manufacturing
industry and develop a model to support knowledge management
processes. The studied factors were technology infrastructure, human
resource, knowledge sharing, and the culture of the organization. The
knowledge management processes included discovery, capture,
sharing, and application. Data were collected through questionnaires
and analyzed using multiple linear regression and multiple
correlation. The results found that technology infrastructure, human
resource, knowledge sharing, and culture of the organization
influenced the discovery and capture processes. However, knowledge
sharing had no influence in sharing and application processes. A
model to support knowledge management processes was developed,
which indicated that sharing knowledge needed further improvement
in the organization.
Abstract: In view of growing competition in the service sector,
services are as much in need of modeling, analysis and improvement
as business or working processes. Graphical process models are
important means to capture process-related know-how for an
effective management of the service process. In this contribution, a
human performance analysis of process model development paying
special attention to model development time and the working method
was conducted. It was found that modelers with higher application
experience need significantly less time for mental activities than
modelers with lower application experience, spend more time on
labeling graphical elements, and achieved higher process model
quality in terms of activity label quality.
Abstract: In the past, there were many bridge-s collapses due to
lack of bridge structural capacity information. Most of concrete
bridge health was relied on information from visual inspection, which
sometime was inadequate. This study was conducted in order to
investigate relationship between bridge structural condition and
bridge visual condition. This study was a part of a big project
conducted at Department of Highways of Thailand. In this study, 31
bridges including slab-type bridges, plank-girder bridges, prestressed
box-beam bridges, prestressed I-girder bridges and prestressed multibeam
bridges were selected for visual inspection and load test. It was
found a positive correlation between bridge appearance and bridge-s
load carrying capacity. However, statistical characteristic revealed
low correlation between them.
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: The information on the Web increases tremendously.
A number of search engines have been developed for searching Web
information and retrieving relevant documents that satisfy the
inquirers needs. Search engines provide inquirers irrelevant
documents among search results, since the search is text-based rather
than semantic-based. Information retrieval research area has
presented a number of approaches and methodologies such as
profiling, feedback, query modification, human-computer interaction,
etc for improving search results. Moreover, information retrieval has
employed artificial intelligence techniques and strategies such as
machine learning heuristics, tuning mechanisms, user and system
vocabularies, logical theory, etc for capturing user's preferences and
using them for guiding the search based on the semantic analysis
rather than syntactic analysis. Although a valuable improvement has
been recorded on search results, the survey has shown that still
search engines users are not really satisfied with their search results.
Using ontologies for semantic-based searching is likely the key
solution. Adopting profiling approach and using ontology base
characteristics, this work proposes a strategy for finding the exact
meaning of the query terms in order to retrieve relevant information
according to user needs. The evaluation of conducted experiments
has shown the effectiveness of the suggested methodology and
conclusion is presented.
Abstract: Business Process Management (BPM) helps in optimizing the business processes inside an enterprise. But BPM architecture does not provide any help for extending the enterprise. Modern business environments and rapidly changing technologies are asking for brisk changes in the business processes. Service Oriented Architecture (SOA) can help in enabling the success of enterprise-wide BPM. SOA supports agility in software development that is directly related to achieve loose coupling of interacting software agents. Agility is a premium concern of the current software designing architectures. Together, BPM and SOA provide a perfect combination for enterprise computing. SOA provides the capabilities for services to be combined together and to support and create an agile, flexible enterprise. But there are still many questions to answer; BPM is better or SOA? and what is the future track of BPM and SOA? This paper tries to answer some of these important questions.
Abstract: The objective of this paper is to present a
comparative study of Homotopy Perturbation Method (HPM),
Variational Iteration Method (VIM) and Homotopy Analysis
Method (HAM) for the semi analytical solution of Kortweg-de
Vries (KdV) type equation called KdV. The study have been
highlighted the efficiency and capability of aforementioned methods
in solving these nonlinear problems which has been arisen from a
number of important physical phenomenon.
Abstract: Social-economic variables influence transportation
demand largely. Analyses of discrete choice model consider
social-economic variables to study traveler-s mode choice and
demand. However, to calibrate the discrete choice model needs to have
plenty of questionnaire survey. Also, an aggregative model is
proposed. The historical data of passenger volumes for high speed rail
and domestic civil aviation are employed to calibrate and validate the
model. In this study, models with different social-economic variables,
which are oil price, GDP per capita, CPI and economic growth rate,
are compared. From the results, the model with the oil price is better
than models with the other social-economic variables.
Abstract: A Simultaneous Multithreading (SMT) Processor is
capable of executing instructions from multiple threads in the same
cycle. SMT in fact was introduced as a powerful architecture to
superscalar to increase the throughput of the processor.
Simultaneous Multithreading is a technique that permits multiple
instructions from multiple independent applications or threads to
compete limited resources each cycle. While the fetch unit has been
identified as one of the major bottlenecks of SMT architecture, several
fetch schemes were proposed by prior works to enhance the fetching
efficiency and overall performance.
In this paper, we propose a novel fetch policy called queue situation
identifier (QSI) which counts some kind of long latency instructions of
each thread each cycle then properly selects which threads to fetch
next cycle. Simulation results show that in best case our fetch policy
can achieve 30% on speedup and also can reduce the data cache level 1
miss rate.
Abstract: Visual information is very important in human perception
of surrounding world. Video is one of the most common ways to
capture visual information. The video capability has many benefits
and can be used in various applications. For the most part, the
video information is used to bring entertainment and help to relax,
moreover, it can improve the quality of life of deaf people. Visual
information is crucial for hearing impaired people, it allows them to
communicate personally, using the sign language; some parts of the
person being spoken to, are more important than others (e.g. hands,
face). Therefore, the information about visually relevant parts of the
image, allows us to design objective metric for this specific case. In
this paper, we present an example of an objective metric based on
human visual attention and detection of salient object in the observed
scene.
Abstract: Working memory (WM) can be defined as the system
which actively holds information in the mind to do tasks in spite of
the distraction. Contrary, short-term memory (STM) is a system that
represents the capacity for the active storing of information without
distraction. There has been accumulating evidence that these types of
memory are related to higher cognition (HC). The aim of this study
was to verify the relationship between HC and memory (visual STM
and WM, auditory STM and WM). 59 primary school children were
tested by intelligence test, mathematical tasks (HC) and memory
subtests. We have shown that visual but not auditory memory is a
significant predictor of higher cognition. The relevance of these
results are discussed.