Abstract: The main thrust of this paper is to assess the level of disclosure in the annual reports of non-financial Greek firms and to empirically investigate the hypothesized impact of several firm characteristics on the extent of mandatory disclosure. A disclosure checklist consisting of 100 mandatory items was developed to assess the level of disclosure in the 2009 annual reports of 43 Greek companies listed at the Athens stock exchange. The association between the level of disclosure and some firm characteristics was examined using multiple linear regression analysis. The study reveals that Greek companies on general have responded adequately to the mandatory disclosure requirements of the regulatory bodies. The findings also indicate that firm size was significant positively associated with the level of disclosure. The remaining variables such as age, profitability, liquidity, and board composition were found to be insignificant in explaining the variation of mandatory disclosures. The outcome of this study is undoubtedly of great concern to the investment community at large to assist in evaluating the extent of mandatory disclosure by Greek firms and explaining the variation of disclosure in light of firm-specific characteristics.
Abstract: In order to study the effects of supplemental irrigation, different levels of nitrogen chemical fertilizer and inoculation with rhizobium bacteria on the grain yield of chickpea, an experiment was carried out using split plot arrangement in randomize complete block design with three replication in agricultural researches station of Zanjan, Iran during 2009-2010 cropping season. The factors of experiment consisted of irritation (without irrigation (I1), irrigation at flowering stage (I2), irrigation at flowering and grain filling stages (I3) and full irrigation (I4)) and different levels of nitrogen fertilizer (without using of nitrogen fertilizer (N0), 75 kg.ha-1 (N75), 150 kg.ha-1 (N150) and inoculation with rhizobium bacteria (N4). The results of the analysis of variance showed that the effects of irrigation, nitrogen fertilizer levels and bacterial inoculation, were significant affect on number of pods per plant, number grains per plant, grain weight, grain yield, biological yield and harvest index at 1% probability level. Also Results showed that the grain yield in full irrigation treatment and inoculated with rhizobium bacteria was significantly higher than the other treatments.
Abstract: In this paper test generation methods and appropriate fault models for testing and analysis of embedded systems described as (extended) finite state machines ((E)FSMs) are presented. Compared to simple FSMs, EFSMs specify not only the control flow but also the data flow. Thus, we define a two-level fault model to cover both aspects. The goal of this paper is to reuse well-known FSM-based test generation methods for automation of embedded system testing. These methods have been widely used in testing and validation of protocols and communicating systems. In particular, (E)FSMs-based specification and testing is more advantageous because (E)FSMs support the formal semantic of already standardised formal description techniques (FDTs) despite of their popularity in the design of hardware and software systems.
Abstract: This paper is devoted to present and discuss a model that allows a local segmentation by using statistical information of a given image. It is based on Chan-Vese model, curve evolution, partial differential equations and binary level sets method. The proposed model uses the piecewise constant approximation of Chan-Vese model to compute Signed Pressure Force (SPF) function, this one attracts the curve to the true object(s)-s boundaries. The implemented model is used to extract weld defects from weld radiographic images in the aim to calculate the perimeter and surfaces of those weld defects; encouraged resultants are obtained on synthetic and real radiographic images.
Abstract: This paper presents a physics-based model for the
high-voltage fast recovery diodes. The model provides a good
trade-off between reverse recovery time and forward voltage drop
realized through a combination of lifetime control and emitter
efficiency reduction techniques. The minority carrier lifetime can be
extracted from the reverse recovery transient response and forward
characteristics. This paper also shows that decreasing the amount of
the excess carriers stored in the drift region will result in softer
characteristics which can be achieved using a lower doping level. The
developed model is verified by experiment and the measurement data
agrees well with the model.
Abstract: Cements, which are intrinsically brittle materials, can
exhibit a degree of pseudo-ductility when reinforced with a sufficient
volume fraction of a fibrous phase. This class of materials, called
Engineered Cement Composites (ECC) has the potential to be used in
future tunneling applications where a level of pseudo-ductility is
required to avoid brittle failures. However uncertainties remain
regarding mechanical performance. Previous work has focused on
comparatively thin specimens; however for future civil engineering
applications, it is imperative that the behavior in tension of thicker
specimens is understood. In the present work, specimens containing
cement powder and admixtures have been manufactured following
two different processes and tested in tension. Multiple matrix
cracking has been observed during tensile testing, leading to a
“strain-hardening" behavior, confirming the possible suitability of
ECC material when used as thick sections (greater than 50mm) in
tunneling applications.
Abstract: Quality control is the crucial step for ISO 9001
Quality System Management Standard for companies. While
measuring the quality level of both raw material and semi
product/product, the calibration of the measuring device is an
essential requirement. Calibration suppliers are in the service sector
and therefore the calibration supplier selection is becoming a worthy
topic for improving service quality.
This study presents the results of a questionnaire about the
selection criteria of a calibration supplier. The questionnaire was
applied to 103 companies and the results are discussed in this paper.
The analysis was made with MINITAB 14.0 statistical programs.
“Competence of documentations" and “technical capability" are
defined as the prerequisites because of the ISO/IEC17025:2005
standard. Also “warranties and complaint policy", “communication",
“service features", “quality" and “performance history" are defined as
very important criteria for calibration supplier selection.
Abstract: We intend to point out the differences which exist
between the classical Gini concentration coefficient and a proposed
bipolarization index defined for an arbitrary random variable which
have a finite support.
In fact Gini's index measures only the "poverty degree" for the
individuals from a given population taking into consideration their
wages. The Gini coefficient is not so sensitive to the significant
income variations in the "rich people class" .
In practice there are multiple interdependent relations between the
pauperization and the socio-economical polarization phenomena. The
presence of a strong pauperization aspect inside the population
induces often a polarization effect in this society. But the
pauperization and the polarization phenomena are not identical. For
this reason it isn't always adequate to use a Gini type coefficient,
based on the Lorenz order, to estimate the bipolarization level of the
individuals from the studied population.
The present paper emphasizes these ideas by considering two
families of random variables which have a linear or a triangular type
distributions. In addition, the continuous variation, depending on the
parameter "time" of the chosen distributions, could simulate a real
dynamical evolution of the population.
Abstract: An effective method for the early detection of breast
cancer is the mammographic screening. One of the most important
signs of early breast cancer is the presence of microcalcifications. For
the detection of microcalcification in a mammography image, we
propose to conceive a multiagent system based on a dual irregular
pyramid.
An initial segmentation is obtained by an incremental approach;
the result represents level zero of the pyramid. The edge information
obtained by application of the Canny filter is taken into account to
affine the segmentation. The edge-agents and region-agents cooper
level by level of the pyramid by exploiting its various characteristics
to provide the segmentation process convergence.
Abstract: Functioning of a biometric system in large part
depends on the performance of the similarity measure function.
Frequently a generalized similarity distance measure function such as
Euclidian distance or Mahalanobis distance is applied to the task of
matching biometric feature vectors. However, often accuracy of a
biometric system can be greatly improved by designing a customized
matching algorithm optimized for a particular biometric application.
In this paper we propose a tailored similarity measure function for
behavioral biometric systems based on the expert knowledge of the
feature level data in the domain. We compare performance of a
proposed matching algorithm to that of other well known similarity
distance functions and demonstrate its superiority with respect to the
chosen domain.
Abstract: The possible therapeutic effect of cannabidiol, the major non-psychotropic Cannabis constituent, was investigated against acute hepatotoxicity induced by a single oral dose of acetaminophen (500mg/kg) in mice. Cannabidiol (two intraperitoneal injections, 5mg/kg, each) was given 1 hour and 12 hours following acetaminophen administration. Acetaminophen administration caused significant elevations of serum alanine aminotransferase, and hepatic malondialdehyde, and nitric oxide levels, and a significant decrease in hepatic reduced glutathione. Cannabidiol significantly attenuated the deterioration in the measured biochemical parameters resulted from acetaminophen administration. Also, histopathological examination showed that cannabidiol markedly attenuated ameliorated acetaminophen-induced liver tissue damage. These results emphasize that cannabidiol represents a potential therapeutic option to protect against acetaminophen hepartotoxicity which is a common clinical problem.
Abstract: Desert regions around the Nile valley in Upper Egypt
contain great extent of swelling soil. Many different comment
procedures of treatment of the swelling soils for construction such as
pre-swelling, load balance OR soil replacement. One of the measure
factors which affect the level of the aggressiveness of the swelling
soil is the direction of the infiltration water directions within the
swelling soils. In this paper a physical model was installed to
measure the effect of water on the swelling soil with replacement
using fatty acid distillation residuals (FADR) mixed with sand as
thick sand-FADR mixture to prevent the water pathway arrive to the
swelling soil. Testing program have been conducted on different
artificial samples with different sand to FADR contents ratios (4%,
6%, and 9%) to get the optimum value fulfilling the impermeable
replacement. The tests show that a FADR content of 9% is sufficient
to produce impermeable replacement.
Abstract: This paper presents data annotation models at
five levels of granularity (database, relation, column, tuple, and cell) of relational data to address the problem of unsuitability of most relational databases to express annotations. These models
do not require any structural and schematic changes to the
underlying database. These models are also flexible, extensible,
customizable, database-neutral, and platform-independent. This paper also presents an SQL-like query language, named Annotation Query Language (AnQL), to query annotation documents. AnQL is simple to understand and exploits the already-existent wide knowledge and skill set of SQL.
Abstract: This paper presents a method of reducing the feedback
delay time of DWA(Data Weighted Averaging) used in sigma-delta
modulators. The delay time reduction results from the elimination of
the latch at the quantizer output and also from the falling edge
operation. The designed sigma-delta modulator improves the timing
margin about 16%. The sub-circuits of sigma-delta modulator such as
SC(Switched Capacitor) integrator, 9-level quantizer, comparator, and
DWA are designed with the non-ideal characteristics taken into
account. The sigma-delta modulator has a maximum SNR (Signal to
Noise Ratio) of 84 dB or 13 bit resolution.
Abstract: Water samples were collected from river Pandu at six
stations where human and animal activities were high. Composite
samples were analyzed for dissolved oxygen (DO), biochemical
oxygen demand (BOD), chemical oxygen demand (COD) , pH values
during dry and wet seasons as well as the harmattan period. The total
data points were used to establish relationships between the
parameters and data were also subjected to statistical analysis and
expressed as mean ± standard error of mean (SEM) at a level of
significance of p
Abstract: Accurate demand forecasting is one of the most key
issues in inventory management of spare parts. The problem of
modeling future consumption becomes especially difficult for lumpy
patterns, which characterized by intervals in which there is no
demand and, periods with actual demand occurrences with large
variation in demand levels. However, many of the forecasting
methods may perform poorly when demand for an item is lumpy.
In this study based on the characteristic of lumpy demand patterns
of spare parts a hybrid forecasting approach has been developed,
which use a multi-layered perceptron neural network and a
traditional recursive method for forecasting future demands. In the
described approach the multi-layered perceptron are adapted to
forecast occurrences of non-zero demands, and then a conventional
recursive method is used to estimate the quantity of non-zero
demands. In order to evaluate the performance of the proposed
approach, their forecasts were compared to those obtained by using
Syntetos & Boylan approximation, recently employed multi-layered
perceptron neural network, generalized regression neural network
and elman recurrent neural network in this area. The models were
applied to forecast future demand of spare parts of Arak
Petrochemical Company in Iran, using 30 types of real data sets. The
results indicate that the forecasts obtained by using our proposed
mode are superior to those obtained by using other methods.
Abstract: As various mobile sensing technologies, remote
control and ubiquitous infrastructure are developing and expectations
on quality of life are increasing, a lot of researches and developments
on home network technologies and services are actively on going,
Until now, we have focused on how to provide users with high-level
home network services, while not many researches on home network
security for guaranteeing safety are progressing. So, in this paper, we
propose an access control model specific to home network that
provides various kinds of users with home network services up one-s
characteristics and features, and protects home network systems from
illegal/unnecessary accesses or intrusions.
Abstract: Various security APIs (Application Programming
Interfaces) are being used in a variety of application areas requiring
the information security function. However, these standards are not
compatible, and the developer must use those APIs selectively
depending on the application environment or the programming
language. To resolve this problem, we propose the standard draft of
the information security component, while SSL (Secure Sockets
Layer) using the confidentiality and integrity component interface has
been implemented to verify validity of the standard proposal. The
implemented SSL uses the lower-level SSL component when
establishing the RMI (Remote Method Invocation) communication
between components, as if the security algorithm had been
implemented by adding one more layer on the TCP/IP.
Abstract: Aggression is a behavior that cannot be approved by
the society. Vandalism which is aggression towards objects is an
action that tends to damage public or personal property. The
behaviors that are described as vandalism can often be observed in
the schools as well. According to Zwier and Vaughan (1)
previous research about the reasons of and precautionary measures
for vandalism in schools can be grouped in three tendency categories:
conservative, liberal and radical. In this context, the main aim of this
study is to discover which ideological tendency of the reasons of
school vandalism is adopted by the teachers and what are their
physical, environmental, school system and societal solutions for
vandalism. A total of 200 teachers participated in this study, and the
mean age was 34.20 years (SD = 6.54). The sample was made up of
109 females and 91 males. For the analysis of the data, SPSS 15.00,
frequency, percentage, and t-test were used. The research showed
that the teachers have tendencies in the order of conservative, liberal
and radical for the reasons of vandalism. The research also showed
that the teachers do not have any tendency for eliminating vandalism
physically and general solutions on the level of society; on the other
hand they mostly adopt a conservative tendency in terms of
precautions against vandalism in the school system. Second most,
they adopt the liberal tendency in terms of precautions against
vandalism in the school system. . It is observed that the findings of
this study are comparable to the existing literature on the subject.
Future studies should be conducted with multiple variants and
bigger sampling.
Abstract: This paper presents how the real-time chatter
prevention can be realized by feedback of acoustic cutting signal, and
the efficacy of the proposed adaptive spindle speed tuning algorithm is
verified by intensive experimental simulations. A pair of
microphones, perpendicular to each other, is used to acquire the
acoustic cutting signal resulting from milling chatter. A real-time
feedback control loop is constructed for spindle speed compensation
so that the milling process can be ensured to be within the stability
zone of stability lobe diagram. Acoustic Chatter Signal Index (ACSI)
and Spindle Speed Compensation Strategy (SSCS) are proposed to
quantify the acoustic signal and actively tune the spindle speed
respectively. By converting the acoustic feedback signal into ACSI,
an appropriate Spindle Speed Compensation Rate (SSCR) can be
determined by SSCS based on real-time chatter level or ACSI.
Accordingly, the compensation command, referred to as Added-On
Voltage (AOV), is applied to increase/decrease the spindle motor
speed. By inspection on the precision and quality of the workpiece
surface after milling, the efficacy of the real-time chatter prevention
strategy via acoustic signal feedback is further assured.