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: The morphological short-term evolution of Ponta do Tubarão Island (PTI) was investigated through high accurate surveys based on post-processed kinematic (PPK) relative positioning on Global Navigation Satellite Systems (GNSS). PTI is part of a barrier island system on a high energy northeast Brazilian coastal environment and also an area of high environmental sensitivity. Surveys were carried out quarterly over a two years period from May 2010 to May 2012. This paper assesses statically the performance of digital elevation models (DEM) derived from different interpolation methods to represent morphologic features and to quantify volumetric changes and TIN models shown the best results to that purposes. The MDE allowed quantifying surfaces and volumes in detail as well as identifying the most vulnerable segments of the PTI to erosion and/or accumulation of sediments and relate the alterations to climate conditions. The coastal setting and geometry of PTI protects a significant mangrove ecosystem and some oil and gas facilities installed in the vicinities from damaging effects of strong oceanwaves and currents. Thus, the maintenance of PTI is extremely required but the prediction of its longevity is uncertain because results indicate an irregularity of sedimentary balance and a substantial decline in sediment supply to this coastal area.
Abstract: In this work, the effects of scale on thermal behavior of the slab in a walking-beam type reheating furnace is studied by considering scale formation and growth in a furnace environment. Also, mathematical heat transfer model to predict the thermal radiation in a complex shaped reheating furnace with slab and skid buttons is developed with combined nongray WSGGM and blocked-off solution procedure. The model can attack the heat flux distribution within the furnace and the temperature distribution in the slab throughout the reheating furnace process by considering the heat exchange between the slab and its surroundings, including the radiant heat transfer among the slabs, the skids, the hot combustion gases and the furnace wall as well as the gas convective heat transfer in the furnace. With the introduction of the mathematical formulations validation of the present numerical model is conducted by calculating two example problems of blocked-off and nongray gas radiative heat transfer. After discussing the formation and growth of the scale on the slab surface, slab heating characteristics with scale is investigated in terms of temperature rise with time.
Abstract: A variety of new technology-based services have
emerged with the development of Information and Communication
Technologies (ICTs). Since technology-based services have technology-driven characteristics, the identification of relationships
between technology-based services and ICTs would give meaningful implications. Thus, this paper proposes an approach for identifying the
relationships between technology-based services and ICTs by
analyzing patent documents. First, business model (BM) patents are
classified into relevant service categories. Second, patent citation
analysis is conducted to investigate the technological linkage and impacts between technology-based services and ICTs at macro level.
Third, as a micro level analysis, patent co-classification analysis is
employed to identify the technological linkage and coverage. The
proposed approach could guide and help managers and designers of
technology-based services to discover the opportunity of the development of new technology-based services in emerging service sectors.
Abstract: Recently, permeable breakwaters have been suggested to overcome the disadvantages of fully protection breakwaters. These protection structures have minor impacts on the coastal environment and neighboring beaches where they provide a more economical protection from waves and currents. For regular waves, a numerical model is used (FLOW-3D, VOF) to investigate the hydraulic performance of a permeable breakwater. The model of permeable breakwater consists of a pair of identical vertical slotted walls with an impermeable upper and lower part, where the draft is a decimal multiple of the total depth. The middle part is permeable with a porosity of 50%. The second barrier is located at distant of 0.5 and 1.5 of the water depth from the first one. The numerical model is validated by comparisons with previous laboratory data and semi-analytical results of the same model. A good agreement between the numerical results and both laboratory data and semi-analytical results has been shown and the results indicate the applicability of the numerical model to reproduce most of the important features of the interaction. Through the numerical investigation, the friction factor of the model is carefully discussed.
Abstract: Chatter vibration has been a troublesome problem
for a machine tool toward the high precision and high speed machining.
Essentially, the machining performance is determined by the dynamic
characteristics of the machine tool structure and dynamics of cutting
process, which can further be identified in terms of the stability lobe
diagram. Therefore, realization on the machine tool dynamic behavior
can help to enhance the cutting stability. To assess the dynamic
characteristics and machining stability of a vertical milling system
under the influence of a linear guide, this study developed a finite
element model integrated the modeling of linear components with the
implementation of contact stiffness at the rolling interface. Both the
finite element simulations and experimental measurements reveal that
the linear guide with different preload greatly affects the vibration
behavior and milling stability of the vertical column spindle head
system, which also clearly indicate that the predictions of the
machining stability agree well with the cutting tests. It is believed that
the proposed model can be successfully applied to evaluate the
dynamics performance of machine tool systems of various
configurations.
Abstract: Hierarchical classification is a problem with applications in many areas as protein function prediction where the dates are hierarchically structured. Therefore, it is necessary the development of algorithms able to induce hierarchical classification models. This paper presents experimenters using the algorithm for hierarchical classification called Multi-label Hierarchical Classification using a Competitive Neural Network (MHC-CNN). It was tested in ten datasets the Gene Ontology (GO) Cellular Component Domain. The results are compared with the Clus-HMC and Clus-HSC using the hF-Measure.
Abstract: In accordance with environmental impacts contended in Kyoto Protocol, the study aims to explore the different administrative and non-administrative measurements that industrial countries, such as America, German, Japan, Korea, Holland and British take to face with the increasing Global Warming phenomena. By large, these measurements consist of versatile dimensions, including of education and advocating, economical instruments, research developments and instances, restricted instruments, voluntary contacts, exchangeable permit for carbon-release and public investments. The results of discussion for the study are as follows: both economical impacts as well as reformations for nations that are affected via Kyoto Protocol, and human testifying for variables of global surroundings in the age of Kyoto Protocol.
Abstract: Speeding represents one of the main concerns for road safety and it still is a subject for research. The need to address this problem and to understand why drivers over speed increases especially in Romania, where in 2011, speed was the main cause of car accidents. This article addresses this problem by using the theory of planned behaviour. A questionnaire was administered to a sample of young Romanian drivers (18 to 25 years) and several path analyses were made in order to verify if the model proposed by the theory of planned behaviour fits the data. One interesting result is that perceived behavioural control does not predict the intention to speed or self-reported driving speed, but subjective norms do. This implies that peers and social environment have a greater impact on young Romanian drivers than we thought.
Abstract: Enterprise Architecture (EA) is a framework for description, coordination and alignment of all activities across the organization in order to achieve strategic goals using ICT enablers. A number of EA-compatible frameworks have been developed. We, in this paper, mainly focus on Federal Enterprise Architecture Framework (FEAF) since its reference models are plentiful. Among these models we are interested here in its business reference model (BRM). The test process is one important subject of an EA project which is to somewhat overlooked. This lack of attention may cause drawbacks or even failure of an enterprise architecture project. To address this issue we intend to use International Software Testing Qualification Board (ISTQB) framework and standard test suites to present a method to improve EA testing process. The main challenge is how to communicate between the concepts of EA and ISTQB. In this paper, we propose a method for integrating these concepts.
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: Information and Communications Technologies (ICT) has been integrated in education in many developing and developed countries alike, but the use of ICT in Tanzanian schools is dismal. Many Tanzanian secondary schools have no computers. The few schools with computers use them primarily for secretarial services and computer literacy training. The Tanzanian education system at other levels like secondary school level has to undergo substantial transformation, underscored by the growing application of new information and communication technology. This paper presents the e-readiness survey result from secondary schools in Tanzania. The paper also suggests how Tanzania can make use of the few present ICT resources to support and improve teaching and learning functions to improve performance and acquisition of knowledge by using e-Learning Management System (e-LMS).
Abstract: Circular knitting machine makes the fabric with more than two knitting tools. Variation of yarn tension between different knitting tools causes different loop length of stitches duration knitting process. In this research, a new intelligent method is applied to control loop length of stitches in various tools based on ideal shape of stitches and real angle of stitches direction while different loop length of stitches causes stitches deformation and deviation those of angle. To measure deviation of stitch direction against variation of tensions, image processing technique was applied to pictures of different fabrics with constant front light. After that, the rate of deformation is translated to needed compensation of loop length cam degree to cure stitches deformation. A fuzzy control algorithm was applied to loop length modification in knitting tools. The presented method was experienced for different knitted fabrics of various structures and yarns. The results show that presented method is useable for control of loop length variation between different knitting tools based on stitch deformation for various knitted fabrics with different fabric structures, densities and yarn types.
Abstract: Protein-protein interactions (PPI) play a crucial role in many biological processes such as cell signalling, transcription, translation, replication, signal transduction, and drug targeting, etc. Structural information about protein-protein interaction is essential for understanding the molecular mechanisms of these processes. Structures of protein-protein complexes are still difficult to obtain by biophysical methods such as NMR and X-ray crystallography, and therefore protein-protein docking computation is considered an important approach for understanding protein-protein interactions. However, reliable prediction of the protein-protein complexes is still under way. In the past decades, several grid-based docking algorithms based on the Katchalski-Katzir scoring scheme were developed, e.g., FTDock, ZDOCK, HADDOCK, RosettaDock, HEX, etc. However, the success rate of protein-protein docking prediction is still far from ideal. In this work, we first propose a more practical measure for evaluating the success of protein-protein docking predictions,the rate of first success (RFS), which is similar to the concept of mean first passage time (MFPT). Accordingly, we have assessed the ZDOCK bound and unbound benchmarks 2.0 and 3.0. We also createda new benchmark set for protein-protein docking predictions, in which the complexes have experimentally determined binding affinity data. We performed free energy calculation based on the solution of non-linear Poisson-Boltzmann equation (nlPBE) to improve the binding mode prediction. We used the well-studied thebarnase-barstarsystem to validate the parameters for free energy calculations. Besides,thenlPBE-based free energy calculations were conducted for the badly predicted cases by ZDOCK and ZRANK. We found that direct molecular mechanics energetics cannot be used to discriminate the native binding pose from the decoys.Our results indicate that nlPBE-based calculations appeared to be one of the promising approaches for improving the success rate of binding pose predictions.
Abstract: Combined therapy using Interferon and Ribavirin is the standard treatment in patients with chronic hepatitis C. However, the number of responders to this treatment is low, whereas its cost and side effects are high. Therefore, there is a clear need to predict patient’s response to the treatment based on clinical information to protect the patients from the bad drawbacks, Intolerable side effects and waste of money. Different machine learning techniques have been developed to fulfill this purpose. From these techniques are Associative Classification (AC) and Decision Tree (DT). The aim of this research is to compare the performance of these two techniques in the prediction of virological response to the standard treatment of HCV from clinical information. 200 patients treated with Interferon and Ribavirin; were analyzed using AC and DT. 150 cases had been used to train the classifiers and 50 cases had been used to test the classifiers. The experiment results showed that the two techniques had given acceptable results however the best accuracy for the AC reached 92% whereas for DT reached 80%.
Abstract: This paper presents a solution for a robotic
manipulation problem. We formulate the problem as combining
target identification, tracking and interception. The task in our
solution is sensing a target on a conveyor belt and then intercepting
robot-s end-effector at a convenient rendezvous point. We used
an object recognition method which identifies the target and finds
its position from visualized scene picture, then the robot system
generates a solution for rendezvous problem using the target-s initial
position and belt velocity . The interception of the target and the
end-effector is executed at a convenient rendezvous point along the
target-s calculated trajectory. Experimental results are obtained using
a real platform with an industrial robot and a vision system over it.
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: The Constraints imposed by non-thermal
leptogenesis on the survival of the neutrino mass models describing
the presently available neutrino mass patterns, are studied
numerically. We consider the Majorana CP violating phases coming
from right-handed Majorana mass matrices to estimate the baryon
asymmetry of the universe, for different neutrino mass models
namely quasi-degenerate, inverted hierarchical and normal
hierarchical models, with tribimaximal mixings. Considering two
possible diagonal forms of Dirac neutrino mass matrix as either
charged lepton or up-quark mass matrix, the heavy right-handed
mass matrices are constructed from the light neutrino mass matrix.
Only the normal hierarchical model leads to the best predictions of
baryon asymmetry of the universe, consistent with observations in
non-thermal leptogenesis scenario.
Abstract: Internet addiction has become a critical problem on
adolescents in Taiwan, and its negative effects on various dimensions
of adolescent development caught the attention of educational and
psychological experts. This study examined the correlation between
cognitive (locus of control) and emotion (emotion venting strategies)
factors on internet addiction of adolescents in Taiwan. Using the
Compulsive Internet Use (CIU) and the Emotion Venting Strategy
scales, a survey was conducted and 215 effective samples (students
ranging from12 to14 years old) returned. Quantitative analysis
methods such as descriptive statistics, t-test, ANOVA, Pearson
correlations and multiple regression were adopted. The results were as
follows: 1. Severity of Internet addiction has significant gender
differences; boys were at a higher risk than girls in becoming addicted
to the Internet. 2. Emotion venting, locus of control and internet
addiction have been shown to be positive correlated with one another.
3. Setting the locus of control as the control variable, emotion venting
strategy has positive and significant contribution to internet addiction.
The results of this study suggest that coaching deconstructive emotion
strategies and cognitive believes are encouraged to integrate with
actual field work.