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: Service life of existing reinforced concrete (RC)
structures in coastal towns of Sabah has been affected very much.
Concrete crack, spalling of concrete cover and reinforcement rusting
of RC buildings are seen even within 5 years of construction in
Sabah. Hence, in this study a new mix design of concrete grout was
developed using locally available materials and investigated under
two curing conditions and workability, compressive strength,
Accelerated Mortar Bar Test (AMBT), water absorption, volume of
permeable voids (VPV), Sorptivity and 90-days salt ponding test
were conducted. The compressive strength of concrete grout at the
age 90 days was found to be 44.49 N/mm2 under water curing. It was
observed that the percentage of mortar bar length change was below
1% for developed concrete grout. The water absorption of the
concrete grout was in between the range of 0.88 % to 3.60 % under
two different curing up to the age 90 days. It was also observed that
the VPV of concrete was in the range of 0 % to 9.75 and 2.44% to
13.05% under water curing and site curing respectively. It was found
that the Sorptivity of the concrete grout under water curing at the age
of 28 days is 0.211mm/√min and at the age 90 day are 0.067
mm/√min. The chloride content decreased greatly, 90% after a depth
of 15 mm. It was noticed that the site cured samples showed higher
chloride contents near surface compared to water cured samples.
This investigation suggested that the developed mix design of
concrete grout using locally available construction materials can be
used for crack repairing of existing RC structures in Sabah.
Abstract: One of the biggest problems of SMEs is their tendencies to financial distress because of insufficient finance background. In this study, an Early Warning System (EWS) model based on data mining for financial risk detection is presented. CHAID algorithm has been used for development of the EWS. Developed EWS can be served like a tailor made financial advisor in decision making process of the firms with its automated nature to the ones who have inadequate financial background. Besides, an application of the model implemented which covered 7,853 SMEs based on Turkish Central Bank (TCB) 2007 data. By using EWS model, 31 risk profiles, 15 risk indicators, 2 early warning signals, and 4 financial road maps has been determined for financial risk mitigation.
Abstract: Efficient storage, transmission and use of video information are key requirements in many multimedia applications currently being addressed by MPEG-4. To fulfill these requirements, a new approach for representing video information which relies on an object-based representation, has been adopted. Therefore, objectbased watermarking schemes are needed for copyright protection. This paper proposes a novel blind object watermarking scheme for images and video using the in place lifting shape adaptive-discrete wavelet transform (SA-DWT). In order to make the watermark robust and transparent, the watermark is embedded in the average of wavelet blocks using the visual model based on the human visual system. Wavelet coefficients n least significant bits (LSBs) are adjusted in concert with the average. Simulation results shows that the proposed watermarking scheme is perceptually invisible and robust against many attacks such as lossy image/video compression (e.g. JPEG, JPEG2000 and MPEG-4), scaling, adding noise, filtering, etc.
Abstract: Overloading is a technique to accommodate more
number of users than the spreading factor N. This is a bandwidth
efficient scheme to increase the number users in a fixed bandwidth.
One of the efficient schemes to overload a CDMA system is to use
two sets of orthogonal signal waveforms (O/O). The first set is
assigned to the N users and the second set is assigned to the
additional M users. An iterative interference cancellation technique is
used to cancel interference between the two sets of users. In this
paper, the performance of an overloading scheme in which the first N
users are assigned Walsh-Hadamard orthogonal codes and extra users
are assigned the same WH codes but overlaid by a fixed (quasi) bent
sequence [11] is evaluated. This particular scheme is called Quasi-
Orthogonal Sequence (QOS) O/O scheme, which is a part of
cdma2000 standard [12] to provide overloading in the downlink
using single user detector. QOS scheme are balance O/O scheme,
where the correlation between any set-1 and set-2 users are
equalized. The allowable overload of this scheme is investigated in
the uplink on an AWGN and Rayleigh fading channels, so that the
uncoded performance with iterative multistage interference
cancellation detector remains close to the single user bound. It is
shown that this scheme provides 19% and 11% overloading with
SDIC technique for N= 16 and 64 respectively, with an SNR
degradation of less than 0.35 dB as compared to single user bound at
a BER of 0.00001. But on a Rayleigh fading channel, the channel
overloading is 45% (29 extra users) at a BER of 0.0005, with an SNR
degradation of about 1 dB as compared to single user performance
for N=64. This is a significant amount of channel overloading on a
Rayleigh fading channel.
Abstract: In this paper channel estimation techniques are
considered as the support methods for OFDM transmission systems
based on Non Binary LDPC (Low Density Parity Check) codes.
Standard frequency domain pilot aided LS (Least Squares) and
LMMSE (Linear Minimum Mean Square Error) estimators are
investigated. Furthermore, an iterative algorithm is proposed as a
solution exploiting the NB-LDPC channel decoder to improve the
performance of the LMMSE estimator. Simulation results of signals
transmitted through fading mobile channels are presented to compare
the performance of the proposed channel estimators.
Abstract: A compact tunable 10 W picosecond source based on
Yb-doped fiber amplification of gain switch laser diode has been
demonstrated. A gain switch semiconductor laser diode was used as
the seed source, and a multi-stage single mode Yb-doped fiber
preamplifier was combined with two large mode area double-clad
Yb-doped fiber main amplifiers to construct the amplification system.
The tunable pulses with high stability and excellent beam quality
(M2
Abstract: Literature review revealed the importance of the
adoption of marketing Relationship for loyalty and retaining
profitable customer (Customer Relationship Management). LPQ
satisfaction will reinforce the loyalty and customer brand
attachment. Customer will communicate the operator to others. The
focus of this study is to examine the relationship between the
LPPQ and the WOM recommendations through: customer
satisfaction, loyalty and attachment. The results show that LPQ
affect positively the satisfaction, negatively the loyalty. LPQ has an
indirectly effect on WOM recommendations but through the
satisfaction and attachment. The mediating effect of satisfaction in
the relationship between LPQ and Loyalty is rejected. This finding
can be explained by the nature of mobile sector in Tunisia.
Abstract: Method of multiple scales is used in the paper in order
to derive an amplitude evolution equation for the most unstable mode
from two-dimensional shallow water equations under the rigid-lid
assumption. It is assumed that shallow mixing layer is slightly curved
in the longitudinal direction and contains small particles. Dynamic
interaction between carrier fluid and particles is neglected. It is
shown that the evolution equation is the complex Ginzburg-Landau
equation. Explicit formulas for the computation of the coefficients of
the equation are obtained.
Abstract: In This paper, the behavior of eccentric braced frame
(EBF) is studied with replacing friction damper (FD) in confluence of these braces, in 5 and 10-storey steel frames. For FD system, the main step is to determine the slip load. For this reason, the performance indexes include roof displacement, base shear, dissipated energy and relative performance should be investigated. In
nonlinear dynamic analysis, the response of structure to three
earthquake records has been obtained and the values of roof
displacement, base shear and column axial force for FD and EBF
frames have been compared. The results demonstrate that use of the FD in frames, in comparison with the EBF, substantially reduces the roof displacement, column axial force and base shear. The obtained results show suitable performance of FD in higher storey structure in
comparison with the EBF.
Abstract: Unmanned aerial vehicles (UAVs) performing their
operations for a long time have been attracting much attention in
military and civil aviation industries for the past decade. The
applicable field of UAV is changing from the military purpose only to
the civil one. Because of their low operation cost, high reliability and
the necessity of various application areas, numerous development
programs have been initiated around the world. To obtain the optimal
solutions of the design variable (i.e., sectional airfoil profile, wing
taper ratio and sweep) for high performance of UAVs, both the lift and
lift-to-drag ratio are maximized whereas the pitching moment should
be minimized, simultaneously. It is found that the lift force and
lift-to-drag ratio are linearly dependent and a unique and dominant
solution are existed. However, a trade-off phenomenon is observed
between the lift-to-drag ratio and pitching moment. As the result of
optimization, sixty-five (65) non-dominated Pareto individuals at the
cutting edge of design spaces that are decided by airfoil shapes can be
obtained.
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: In this paper, the optical generation of three bands of
continuously tunable millimeter-wave signals using an optical phase
modulator (OPM) and a polarization state rotation filter (PSRF) as an
optical notch filter is analyzed. The effect of the chromatic dispersion
on millimeter-wave signals is presented.
Abstract: The paper presents a numerical investigation on the
rapid gas decompression in pure nitrogen which is made by using the
one-dimensional (1D) and three-dimensional (3D) mathematical
models of transient compressible non-isothermal fluid flow in pipes.
A 1D transient mathematical model of compressible thermal multicomponent
fluid mixture flow in pipes is presented. The set of the
mass, momentum and enthalpy conservation equations for gas phase
is solved in the model. Thermo-physical properties of multicomponent
gas mixture are calculated by solving the Equation of
State (EOS) model. The Soave-Redlich-Kwong (SRK-EOS) model is
chosen. This model is successfully validated on the experimental data
[1] and shows a good agreement with measurements. A 3D transient
mathematical model of compressible thermal single-component gas
flow in pipes, which is built by using the CFD Fluent code (ANSYS),
is presented in the paper. The set of unsteady Reynolds-averaged
conservation equations for gas phase is solved. Thermo-physical
properties of single-component gas are calculated by solving the Real
Gas Equation of State (EOS) model. The simplest case of gas
decompression in pure nitrogen is simulated using both 1D and 3D
models. The ability of both models to simulate the process of rapid
decompression with a high order of agreement with each other is
tested. Both, 1D and 3D numerical results show a good agreement
between each other. The numerical investigation shows that 3D CFD
model is very helpful in order to validate 1D simulation results if the
experimental data is absent or limited.
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: This study was conducted to examine the effects of ketum extract on development of Chrysomya rufifacies and to analyze the presence of mitragynine in the larvae samples. 110 newly emerged first instar larvae of C. rufifacies were introduced on ketum extract-mixed cow liver at doses of 0, 20, 40 and 60g. Blowfly development rate was determined with 12 hour intervals and
mitragynine in larvae was extracted and quantitated. C. rufifacies in control group took about 192 hours to complete their development from first instar larvae to adult blowfly; meanwhile blowfly form from the highest dose of ketum was 264 hours. Mitragynine was detected in all groups of treatment, except for control. In conclusion, the presence of mitragynine in C. rufifacies is affected in delaying development rates of the blowfly for up to 62 hours or 3 days. Chemical analysis of mitragynine from larvae samples showed that this alkaloid present in all specimens analyzed.
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: Server provisioning is one of the most attractive topics in virtualization systems. Virtualization is a method of running multiple independent virtual operating systems on a single physical computer. It is a way of maximizing physical resources to maximize the investment in hardware. Additionally, it can help to consolidate servers, improve hardware utilization and reduce the consumption of power and physical space in the data center. However, management of heterogeneous workloads, especially for resource utilization of the server, or so called provisioning becomes a challenge. In this paper, a new concept for managing workloads based on user behavior is presented. The experimental results show that user behaviors are different in each type of service workload and time. Understanding user behaviors may improve the efficiency of management in provisioning concept. This preliminary study may be an approach to improve management of data centers running heterogeneous workloads for provisioning in virtualization system.
Abstract: A nonlinear model of two-beam free-electron laser
(FEL) in the absence of slippage is presented. The two beams are
assumed to be cold with different energies and the fundamental
resonance of the higher energy beam is at the third harmonic of lower
energy beam. By using Maxwell-s equations and full Lorentz force
equations of motion for the electron beams, coupled differential
equations are derived and solved numerically by the fourth order
Runge–Kutta method. In this method a considerable growth of third
harmonic electromagnetic field in the XUV and X-ray regions is
predicted.
Abstract: Skin color can provide a useful and robust cue
for human-related image analysis, such as face detection,
pornographic image filtering, hand detection and tracking,
people retrieval in databases and Internet, etc. The major
problem of such kinds of skin color detection algorithms is
that it is time consuming and hence cannot be applied to a real
time system. To overcome this problem, we introduce a new
fast technique for skin detection which can be applied in a real
time system. In this technique, instead of testing each image
pixel to label it as skin or non-skin (as in classic techniques),
we skip a set of pixels. The reason of the skipping process is
the high probability that neighbors of the skin color pixels are
also skin pixels, especially in adult images and vise versa. The
proposed method can rapidly detect skin and non-skin color
pixels, which in turn dramatically reduce the CPU time
required for the protection process. Since many fast detection
techniques are based on image resizing, we apply our
proposed pixel skipping technique with image resizing to
obtain better results. The performance evaluation of the
proposed skipping and hybrid techniques in terms of the
measured CPU time is presented. Experimental results
demonstrate that the proposed methods achieve better result
than the relevant classic method.