Abstract: This study aims to investigate empirically the valuerelevance
of accounting information to domestic investors in Tehran
stock exchange from 1999 to 2006. During the present research
impacts of two factors, including positive vs. negative earnings and
the firm size are considered as well. The authors used earnings per
share and annual change of earnings per share as the income
statement indices, and book value of equity per share as the balance
sheet index. Return and Price models through regression analysis are
deployed in order to test the research hypothesis. Results depicted
that accounting information is value-relevance to domestic investors
in Tehran Stock Exchange according to both studied models.
However, income statement information has more value-relevance
than the balance sheet information. Furthermore, positive vs. negative
earnings and firm size seems to have significant impact on valuerelevance
of accounting information.
Abstract: In recent years, it has been proposed security
architecture for sensor network.[2][4]. One of these, TinySec by Chris
Kalof, Naveen Sastry, David Wagner had proposed Link layer security
architecture, considering some problems of sensor network. (i.e :
energy, bandwidth, computation capability,etc). The TinySec employs
CBC_mode of encryption and CBC-MAC for authentication based on
SkipJack Block Cipher. Currently, This TinySec is incorporated in the
TinyOS for sensor network security.
This paper introduces TinyHash based on general hash algorithm.
TinyHash is the module in order to replace parts of authentication and
integrity in the TinySec. it implies that apply hash algorithm on
TinySec architecture. For compatibility about TinySec, Components
in TinyHash is constructed as similar structure of TinySec. And
TinyHash implements the HMAC component for authentication and
the Digest component for integrity of messages. Additionally, we
define the some interfaces for service associated with hash algorithm.
Abstract: Recently, business environment and customer needs
have become rapidly changing, hence it is very difficult to fulfill
sophisticated customer needs by product or service innovation only. In
practice, to cope with this problem, various manufacturing companies
have developed services to combine with their products. Along with
this, many academic studies on PSS (Product Service System) which is
the integrated system of products and services have been conducted
from the viewpoint of manufacturers. On the other hand, service
providers are also attempting to develop service-supporting products
to increase their service competitiveness and provide differentiated
value. However, there is a lack of research based on the service-centric
point of view. Accordingly, this paper proposes a concept generation
method for service-supporting product development from the
service-centric point of view. This method is designed to be executed
in five consecutive steps: situation analysis, problem definition,
problem resolution, solution evaluation, and concept generation. In
the proposed approach, some tools of TRIZ (Theory of Solving
Inventive Problem) such as ISQ (Innovative Situation Questionnaire)
and 40 inventive principles are employed in order to define problems
of the current services and solve them by generating
service-supporting product concepts. This research contributes to the
development of service-supporting products and service-centric PSSs.
Abstract: This paper presents a simple method for estimation of
additional load as a factor of the existing load that may be drawn
before reaching the point of line maximum loadability of radial
distribution system (RDS) with different realistic load models at
different substation voltages. The proposed method involves a simple
line loadability index (LLI) that gives a measure of the proximity of
the present state of a line in the distribution system. The LLI can use
to assess voltage instability and the line loading margin. The
proposed method also compares with the existing method of
maximum loadability index [10]. The simulation results show that the
LLI can identify not only the weakest line/branch causing system
instability but also the system voltage collapse point when it is near
one. This feature enables us to set an index threshold to monitor and
predict system stability on-line so that a proper action can be taken to
prevent the system from collapse. To demonstrate the validity of the
proposed algorithm, computer simulations are carried out on two bus
and 69 bus RDS.
Abstract: Speech enhancement is the process of eliminating
noise and increasing the quality of a speech signal, which is
contaminated with other kinds of distortions. This paper is on
developing an optimum cascaded system for speech enhancement.
This aim is attained without diminishing any relevant speech
information and without much computational and time complexity.
LMS algorithm, Spectral Subtraction and Kalman filter have been
deployed as the main de-noising algorithms in this work. Since these
algorithms suffer from respective shortcomings, this work has been
undertaken to design cascaded systems in different combinations and
the evaluation of such cascades by qualitative (listening) and
quantitative (SNR) tests.
Abstract: Recognition of Indian languages scripts is challenging problems. In Optical Character Recognition [OCR], a character or symbol to be recognized can be machine printed or handwritten characters/numerals. There are several approaches that deal with problem of recognition of numerals/character depending on the type of feature extracted and different way of extracting them. This paper proposes a recognition scheme for handwritten Hindi (devnagiri) numerals; most admired one in Indian subcontinent. Our work focused on a technique in feature extraction i.e. global based approach using end-points information, which is extracted from images of isolated numerals. These feature vectors are fed to neuro-memetic model [18] that has been trained to recognize a Hindi numeral. The archetype of system has been tested on varieties of image of numerals. . In proposed scheme data sets are fed to neuro-memetic algorithm, which identifies the rule with highest fitness value of nearly 100 % & template associates with this rule is nothing but identified numerals. Experimentation result shows that recognition rate is 92-97 % compared to other models.
Abstract: Along with the progress of our information society,
various risks are becoming increasingly common, causing multiple social problems. For this reason, risk communications for
establishing consensus among stakeholders who have different
priorities have become important. However, it is not always easy for the decision makers to agree on measures to reduce risks based on
opposing concepts, such as security, privacy and cost. Therefore, we previously developed and proposed the “Multiple Risk Communicator" (MRC) with the following functions: (1) modeling
the support role of the risk specialist, (2) an optimization engine, and (3) displaying the computed results. In this paper, MRC program
version 1.0 is applied to the personal information leakage problem. The application process and validation of the results are discussed.
Abstract: Most of the Question Answering systems
composed of three main modules: question processing,
document processing and answer processing. Question
processing module plays an important role in QA systems. If
this module doesn't work properly, it will make problems for
other sections. Moreover answer processing module is an
emerging topic in Question Answering, where these systems
are often required to rank and validate candidate answers.
These techniques aiming at finding short and precise answers
are often based on the semantic classification.
This paper discussed about a new model for question
answering which improved two main modules, question
processing and answer processing.
There are two important components which are the bases
of the question processing. First component is question
classification that specifies types of question and answer.
Second one is reformulation which converts the user's
question into an understandable question by QA system in a
specific domain. Answer processing module, consists of
candidate answer filtering, candidate answer ordering
components and also it has a validation section for interacting
with user. This module makes it more suitable to find exact
answer. In this paper we have described question and answer
processing modules with modeling, implementing and
evaluating the system. System implemented in two versions.
Results show that 'Version No.1' gave correct answer to 70%
of questions (30 correct answers to 50 asked questions) and
'version No.2' gave correct answers to 94% of questions (47
correct answers to 50 asked questions).
Abstract: The main purpose of this paper is to prove the intuitionistic fuzzy contraction properties of the Hutchinson-Barnsley operator on the intuitionistic fuzzy hyperspace with respect to the Hausdorff intuitionistic fuzzy metrics. Also we discuss about the relationships between the Hausdorff intuitionistic fuzzy metrics on the intuitionistic fuzzy hyperspaces. Our theorems generalize and extend some recent results related with Hutchinson-Barnsley operator in the metric spaces to the intuitionistic fuzzy metric spaces.
Abstract: In this paper, we propose a new method to describe fractal shapes using parametric l-systems. First we introduce scaling factors in the production rules of the parametric l-systems grammars. Then we decorticate these grammars with scaling factors using turtle algebra to show the mathematical relation between l-systems and iterated function systems (IFS). We demonstrate that with specific values of the scaling factors, we find the exact relationship established by Prusinkiewicz and Hammel between l-systems and IFS.
Abstract: International trade involves both large and small firms
engaged in business overseas. Possible drivers that force companies
to enter international markets include increasing competition at the
domestic market, maturing domestic markets, and limited domestic
market opportunities. Technology is an important driving factor in
shaping international marketing strategy as well as in driving force
towards a more global marketplace, especially technology in
communication. It includes telephones, the internet, computer
systems and e-mail. There are three main marketing strategy choices,
namely standardization approach, adaptation approach and middleof-
the-road approach that companies implement to overseas markets.
The decision depends on situations and factors facing the companies
in the international markets. In this paper, the contingency concept is
considered that no single strategy can be effective in all contexts.
The effect of strategy on performance depends on specific situational
variables. Strategic fit is employed to investigate export marketing
strategy adaptation under certain environmental conditions, which in
turn can lead to superior performance.
Abstract: The paper describes a knowledge based system for
analysis of microscopic wear particles. Wear particles contained in
lubricating oil carry important information concerning machine
condition, in particular the state of wear. Experts (Tribologists) in the
field extract this information to monitor the operation of the machine
and ensure safety, efficiency, quality, productivity, and economy of
operation. This procedure is not always objective and it can also be
expensive. The aim is to classify these particles according to their
morphological attributes of size, shape, edge detail, thickness ratio,
color, and texture, and by using this classification thereby predict
wear failure modes in engines and other machinery. The attribute
knowledge links human expertise to the devised Knowledge Based
Wear Particle Analysis System (KBWPAS). The system provides an
automated and systematic approach to wear particle identification
which is linked directly to wear processes and modes that occur in
machinery. This brings consistency in wear judgment prediction
which leads to standardization and also less dependence on
Tribologists.
Abstract: In neural networks, when new patterns are learned by a network, the new information radically interferes with previously stored patterns. This drawback is called catastrophic forgetting or catastrophic interference. In this paper, we propose a biologically inspired neural network model which overcomes this problem. The proposed model consists of two distinct networks: one is a Hopfield type of chaotic associative memory and the other is a multilayer neural network. We consider that these networks correspond to the hippocampus and the neocortex of the brain, respectively. Information given is firstly stored in the hippocampal network with fast learning algorithm. Then the stored information is recalled by chaotic behavior of each neuron in the hippocampal network. Finally, it is consolidated in the neocortical network by using pseudopatterns. Computer simulation results show that the proposed model has much better ability to avoid catastrophic forgetting in comparison with conventional models.
Abstract: A SCADA (Supervisory Control And Data
Acquisition) system is an industrial control and monitoring system for
national infrastructures. The SCADA systems were used in a closed
environment without considering about security functionality in the
past. As communication technology develops, they try to connect the
SCADA systems to an open network. Therefore, the security of the
SCADA systems has been an issue. The study of key management for
SCADA system also has been performed. However, existing key
management schemes for SCADA system such as SKE(Key
establishment for SCADA systems) and SKMA(Key management
scheme for SCADA systems) cannot support broadcasting
communication. To solve this problem, an Advanced Key
Management Architecture for Secure SCADA Communication has
been proposed by Choi et al.. Choi et al.-s scheme also has a problem
that it requires lots of computational cost for multicasting
communication. In this paper, we propose an enhanced scheme which
improving computational cost for multicasting communication with
considering the number of keys to be stored in a low power
communication device (RTU).
Abstract: The expectation of network performance from the
early days of ARPANET until now has been changed significantly.
Every day, new advancement in technological infrastructure opens
the doors for better quality of service and accordingly level of
perceived quality of network services have been increased over the
time. Nowadays for many applications, late information has no value
or even may result in financial or catastrophic loss, on the other hand,
demands for some level of guarantee in providing and maintaining
quality of service are ever increasing. Based on this history, having a
QoS aware routing system which is able to provide today's required
level of quality of service in the networks and effectively adapt to the
future needs, seems as a key requirement for future Internet. In this
work we have extended the traditional AntNet routing system to
support QoS with multiple metrics such as bandwidth and delay
which is named Q-Net. This novel scalable QoS routing system aims
to provide different types of services in the network simultaneously.
Each type of service can be provided for a period of time in the
network and network nodes do not need to have any previous
knowledge about it. When a type of quality of service is requested,
Q-Net will allocate required resources for the service and will
guarantee QoS requirement of the service, based on target objectives.
Abstract: Although electrical motors are still the main devices
used in vehicular exhaust comprises more than 95 percent of the air
pollution in Taiwan's largest city, Taipei. On average, all commuters in Taipei travel 13.6 km daily, while motorcycle commuters travel 12.2 km. The convenience and mobility of motorcycles makes them
irreplaceable in Taiwan city traffic but they add significantly to air pollution problems. In order to improve air pollution conditions, some
new types of vehicles have been proposed, such as fuel cell driven and
hybrid energy vehicles. In this study, we develop a model pneumatic hybrid motorcycle system and simulate its acceleration and mileage
(km/L) performance. The results show that the pneumatic hybrid
motorcycle can improve efficiency.
Abstract: We proposed a new class of asymmetric turbo encoder for 3G systems that performs well in both “water fall" and “error floor" regions in [7]. In this paper, a modified (optimal) power allocation scheme for the different bits of new class of asymmetric turbo encoder has been investigated to enhance the performance. The simulation results and performance bound for proposed asymmetric turbo code with modified Unequal Power Allocation (UPA) scheme for the frame length, N=400, code rate, r=1/3 with Log-MAP decoder over Additive White Gaussian Noise (AWGN) channel are obtained and compared with the system with typical UPA and without UPA. The performance tests are extended over AWGN channel for different frame size to verify the possibility of implementation of the modified UPA scheme for the proposed asymmetric turbo code. From the performance results, it is observed that the proposed asymmetric turbo code with modified UPA performs better than the system without UPA and with typical UPA and it provides a coding gain of 0.4 to 0.52dB.
Abstract: In analyzing large scale nonlinear dynamical systems,
it is often desirable to treat the overall system as a collection of
interconnected subsystems. Solutions properties of the large scale
system are then deduced from the solution properties of the
individual subsystems and the nature of the interconnections. In this
paper a new approach is proposed for the stability analysis of large
scale systems, which is based upon the concept of vector Lyapunov
functions and the decomposition methods. The present results make
use of graph theoretic decomposition techniques in which the overall
system is partitioned into a hierarchy of strongly connected
components. We show then, that under very reasonable assumptions,
the overall system is stable once the strongly connected subsystems
are stables. Finally an example is given to illustrate the constructive
methodology proposed.
Abstract: This paper presents an efficient approach to feeder
reconfiguration for power loss reduction and voltage profile
imprvement in unbalanced radial distribution systems (URDS). In
this paper Genetic Algorithm (GA) is used to obtain solution for
reconfiguration of radial distribution systems to minimize the losses.
A forward and backward algorithm is used to calculate load flows in
unbalanced distribution systems. By simulating the survival of the
fittest among the strings, the optimum string is searched by
randomized information exchange between strings by performing
crossover and mutation. Results have shown that proposed algorithm
has advantages over previous algorithms The proposed method is
effectively tested on 19 node and 25 node unbalanced radial
distribution systems.
Abstract: Accurate modeling of high speed RLC interconnects
has become a necessity to address signal integrity issues in current
VLSI design. To accurately model a dispersive system of interconnects
at higher frequencies; a full-wave analysis is required.
However, conventional circuit simulation of interconnects with full
wave models is extremely CPU expensive. We present an algorithm
for reducing large VLSI circuits to much smaller ones with similar
input-output behavior. A key feature of our method, called Frequency
Shift Technique, is that it is capable of reducing linear time-varying
systems. This enables it to capture frequency-translation and sampling
behavior, important in communication subsystems such as mixers,
RF components and switched-capacitor filters. Reduction is obtained
by projecting the original system described by linear differential
equations into a lower dimension. Experiments have been carried out
using Cadence Design Simulator cwhich indicates that the proposed
technique achieves more % reduction with less CPU time than the
other model order reduction techniques existing in literature. We
also present applications to RF circuit subsystems, obtaining size
reductions and evaluation speedups of orders of magnitude with
insignificant loss of accuracy.