Abstract: This study examines the relevance of disclosure
practices in improving the accountability and transparency of
religious nonprofit organizations (RNPOs). The assessment of
disclosure is based on the annual returns of RNPOs for the financial
year 2010. In order to quantify the information disclosed in the
annual returns, partial disclosure indexes of basic information (BI)
disclosure index, financial information (FI) disclosure index and
governance information (GI) disclosure index have been built which
takes into account the content of information items in the annual
returns. The empirical evidence obtained revealed low disclosure
practices among RNPOs in the sample. The multiple regression
results showed that the organizational attribute of the board size
appeared to be the most significant predictor for both partial index on
the extent of BI disclosure index, and FI disclosure index. On the
other hand, the extent of financial information disclosure is related to
the amount of donation received by RNPOs. On GI disclosure index,
the existence of an external audit appeared to be significant variable.
This study has contributed to the academic literature in providing
empirical evidence of the disclosure practices among RNPOs.
Abstract: This paper presents the determination of the proper
quality costs parameters which provide the optimum return. The
system dynamics simulation was applied. The simulation model was
constructed by the real data from a case of the electronic devices
manufacturer in Thailand. The Steepest Descent algorithm was
employed to optimise. The experimental results show that the
company should spend on prevention and appraisal activities for 850
and 10 Baht/day respectively. It provides minimum cumulative total
quality cost, which is 258,000 Baht in twelve months. The effect of
the step size in the stage of improving the variables to the optimum
was also investigated. It can be stated that the smaller step size
provided a better result with more experimental runs. However, the
different yield in this case is not significant in practice. Therefore, the
greater step size is recommended because the region of optima could
be reached more easily and rapidly.
Abstract: The interrelationship between international stock
markets has been a key study area among the financial market
researchers for international portfolio management and risk
measurement. The characteristics of security returns and their
dynamics play a vital role in the financial market theory. This study
is an attempt to find out the dynamic linkages among the equity
market of USA and emerging markets of Pakistan and India using
daily data covering the period of January 2003–December 2009. The
study utilizes Johansen (Journal of Economic Dynamics and Control,
12, 1988) and Johansen and Juselius (Oxford Bulletin of Economics
and Statistics, 52, 1990) cointegration procedure for long run
relationship and Granger-causality tests based on Toda and
Yamamoto (Journal of Econometrics, 66, 1995) methodology.
No cointegration was found among stock markets of USA, Pakistan
and India, while Granger-causality test showed the evidence of
unidirectional causality running from New York stock exchange to
Bombay and Karachi stock exchanges.
Abstract: Via a large scale cross-sectional study among Japanese white color workers, the authors aimed to elucidate: (1) the distributions of Sense of Coherence (SOC), which reflect stress coping abilities, (2) the distributions of Life experience; (3) and the association between SOC and Life experience. Anonymous self-administered questionnaires were sent to 15,891 in 2001 and 21,922 in 2011 employees at educational and research institutions in Tsukuba Research Park City. A total of 5,868 (36.9%) and 9,528 (43.5%) respectively workers completed and returned the questionnaire; 5,715 and 9,515 respectively workers without missing data were analyzed. SOC scale scores differed by gender, age, and other demographic features in both study years. Among the life experiences, workers who have got over parenting or management position were higher SOC scale scores adjusted by gender and age. The life experiences that workers have got over could develop their stronger SOC in their life course.
Abstract: In this paper a tuning fork type structure of Ultra
Wideband (UWB) antenna is proposed. The antenna offers excellent
performance for UWB system, ranging from 3.7 GHz to 13.8 GHz.
The antenna exhibits a 10 dB return loss bandwidth over the entire
frequency band. The rectangular patch antenna is designed on FR4
substrate and fed with 50 ohms microstrip line by optimizing the
width of partial ground, the width and position of the feedline to
operate in UWB. The rectangular patch is then modified to tuning
fork structure by maintaining UWB frequency range.
Abstract: Many studies have been conducted for derivation of
attenuation relationships worldwide, however few relationships have
been developed to use for the seismic region of Iranian plateau and
only few of these studies have been conducted for derivation of
attenuation relationships for parameters such as uniform duration.
Uniform duration is the total time during which the acceleration is
larger than a given threshold value (default is 5% of PGA). In this
study, the database was same as that used previously by Ghodrati
Amiri et al. (2007) with same correction methods for earthquake
records in Iran. However in this study, records from earthquakes with
MS< 4.0 were excluded from this database, each record has
individually filtered afterward, and therefore the dataset has been
expanded. These new set of attenuation relationships for Iran are
derived based on tectonic conditions with soil classification into rock
and soil. Earthquake parameters were chosen to be
hypocentral distance and magnitude in order to make it easier to use
the relationships for seismic hazard analysis. Tehran is the capital
city of Iran wit ha large number of important structures. In this study,
a probabilistic approach has been utilized for seismic hazard
assessment of this city. The resulting uniform duration against return
period diagrams are suggested to be used in any projects in the area.
Abstract: The daily increase of organic waste materials resulting
from different activities in the country is one of the main factors for
the pollution of environment. Today, with regard to the low level of
the output of using traditional methods, the high cost of disposal
waste materials and environmental pollutions, the use of modern
methods such as anaerobic digestion for the production of biogas has
been prevailing. The collected biogas from the process of anaerobic
digestion, as a renewable energy source similar to natural gas but
with a less methane and heating value is usable. Today, with the help
of technologies of filtration and proper preparation, access to biogas
with features fully similar to natural gas has become possible. At
present biogas is one of the main sources of supplying electrical and
thermal energy and also an appropriate option to be used in four
stroke engine, diesel engine, sterling engine, gas turbine, gas micro
turbine and fuel cell to produce electricity. The use of biogas for
different reasons which returns to socio-economic and environmental
advantages has been noticed in CHP for the production of energy in
the world. The production of biogas from the technology of anaerobic
digestion and its application in CHP power plants in Iran can not only
supply part of the energy demands in the country, but it can
materialize moving in line with the sustainable development. In this
article, the necessity of the development of CHP plants with biogas
fuels in the country will be dealt based on studies performed from the
economic, environmental and social aspects. Also to prove the
importance of the establishment of these kinds of power plants from
the economic point of view, necessary calculations has been done as
a case study for a CHP power plant with a biogas fuel.
Abstract: The aim of this article is to narrate the utility of novel simulation approach i.e. convolution method to predict blood concentration of drug utilizing dissolution data of salbutamol sulphate microparticulate formulations with different release patterns (1:1, 1:2 and 1:3, drug:polymer). Dissolution apparatus II USP 2007 and 900 ml double distilled water stirrd at 50 rpm was employed for dissolution analysis. From dissolution data, blood drug concentration was determined, and in return predicted blood drug concentration data was used to calculate the pharmacokinetic parameters i.e. Cmax, Tmax, and AUC. Convolution is a good biwaiver technique; however its better utility needs it application in the conditions where biorelevant dissolution media are used.
Abstract: The interdependences among stock market indices
were studied for a long while by academics in the entire world. The
current financial crisis opened the door to a wide range of opinions
concerning the understanding and measurement of the connections
considered to provide the controversial phenomenon of market
integration. Using data on the log-returns of 17 stock market indices
that include most of the CEE markets, from 2005 until 2009, our
paper studies the problem of these dependences using a new
methodological tool that takes into account both the volatility
clustering effect and the stochastic properties of these linkages
through a Dynamic Conditional System of Simultaneous Equations.
We find that the crisis is well captured by our model as it provides
evidence for the high volatility – high dependence effect.
Abstract: The aim of the article is extending and developing
econometrics and network structure based methods which are able to
distinguish price manipulation in Tehran stock exchange. The
principal goal of the present study is to offer model for
approximating price manipulation in Tehran stock exchange. In order
to do so by applying separation method a sample consisting of 397
companies accepted at Tehran stock exchange were selected and
information related to their price and volume of trades during years
2001 until 2009 were collected and then through performing runs
test, skewness test and duration correlative test the selected
companies were divided into 2 sets of manipulated and non
manipulated companies. In the next stage by investigating
cumulative return process and volume of trades in manipulated
companies, the date of starting price manipulation was specified and
in this way the logit model, artificial neural network, multiple
discriminant analysis and by using information related to size of
company, clarity of information, ratio of P/E and liquidity of stock
one year prior price manipulation; a model for forecasting price
manipulation of stocks of companies present in Tehran stock
exchange were designed. At the end the power of forecasting models
were studied by using data of test set. Whereas the power of
forecasting logit model for test set was 92.1%, for artificial neural
network was 94.1% and multi audit analysis model was 90.2%;
therefore all of the 3 aforesaid models has high power to forecast
price manipulation and there is no considerable difference among
forecasting power of these 3 models.
Abstract: The effect of varying holding temperature on hatching success, occurrence of deformities and mortality rates were investigated for goldlined seabream eggs. Wild broodstock (600 g) were stocked at a 2:1 male-female ratio in a 2 m3 fiberglass tank supplied with filtered seawater (37 g L-1 salinity, temp. range 24±0.5 oC [day] and 22±1 oC [night], DO2 in excess of 5.0mg L-1). Females were injected with 200 IU kg-1 HCG between 08.00 and 10.00 h and returned to tanks to spawn following which eggs were collected by hand using a 100μm net. Fertilized eggs at the gastrulation stage (120 L-1) were randomly placed into one of 12 experimental 6 L aerated (DO2 5 mg L-1) plastic containers with water temperatures maintained at 24±0.5 oC (ambient), 26±0.5 oC, 28± 0.5 oC and 30±0.5 oC using thermostats. Each treatment was undertaken in triplicate using a 12:12 photophase:scotophase photoperiod. No differences were recorded between eggs reared at 24 and 26 oC with respect to viability, deformity, mortality or unhatched egg rates. Increasing temperature reduced the number of viable eggs with those at 30 oC returning poorest performance (P < 0.05). Mortality levels were lowest for eggs incubated at 24 and 26 oC. The greatest level of deformities recorded was that for eggs reared at 28 oC.
Abstract: The incidence of oral cancer in Taiwan increased year
by year. It replaced the nasopharyngeal as the top incurrence among
head and neck cancers since 1994. Early examination and earlier
identification for earlier treatment is the most effective medical
treatment for these cancers. Although the government fully subsidized
the expenses with tremendous promotion program for oral cancer
screening, the citizen-s participation remained low. Purpose of this
study is to understand the factors affecting the citizens- behavior
intensions of taking an oral cancer screening. Based on the Theory of
Planned Behavior, this study adopted four distinctive variables in
explaining the captioned behavior intentions.700 questionnaires were
dispatched with 500 valid responses or 71.4% returned by the citizens
with an age 30 or above from the eastern counties of Taiwan. Test
results has shown that attitude toward, subjective norms of, and
perceived behavioral control over the oral cancer screening varied
from some demographic factors to another. The study proofed that
attitude toward, subjective norms of, and perceived behavioral control
over the oral cancer screening had positive impacts on the
corresponding behavior intention. The test concluded that the theory
of planned behavior was appropriate as a theoretical framework in
explaining the influencing factors of intentions of taking oral cancer
screening. This study suggested the healthcare professional should
provide high accessibility of screening services other than just
delivering knowledge on oral cancer to promote the citizens-
intentions of taking the captioned screening. This research also
provided a practical implication to the healthcare professionals when
formulating and implementing promotion instruments for lifting the
screening rate of oral cancer.
Abstract: The aim of this article is to assess the existing
business models used by the banks operating in the CEE countries in
the time period from 2006 till 2011.
In order to obtain research results, the authors performed
qualitative analysis of the scientific literature on bank business
models, which have been grouped into clusters that consist of such
components as: 1) capital and reserves; 2) assets; 3) deposits, and 4)
loans.
In their turn, bank business models have been developed based on
the types of core activities of the banks, and have been divided into
four groups: Wholesale, Investment, Retail and Universal Banks.
Descriptive statistics have been used to analyse the models,
determining mean, minimal and maximal values of constituent
cluster components, as well as standard deviation. The analysis of
the data is based on such bank variable indices as Return on Assets
(ROA) and Return on Equity (ROE).
Abstract: Droughts are complex, natural hazards that, to a
varying degree, affect some parts of the world every year. The range
of drought impacts is related to drought occurring in different stages
of the hydrological cycle and usually different types of droughts,
such as meteorological, agricultural, hydrological, and socioeconomical
are distinguished. Streamflow drought was analyzed by
the method of truncation level (at 70% level) on daily discharges
measured in 54 hydrometric stations in southwestern Iran. Frequency
analysis was carried out for annual maximum series (AMS) of
drought deficit volume and duration series. Some factors including
physiographic, climatic, geologic, and vegetation cover were studied
as influential factors in the regional analysis. According to the results
of factor analysis, six most effective factors were identified as area,
rainfall from December to February, the percent of area with
Normalized Difference Vegetation Index (NDVI)
Abstract: A simple impedance matching technique for inset feed
grooved microstrip patch antenna based on the concept of coplanar
waveguide feed line has been developed and investigated for a
printed antenna at X-Band frequency of 10GHz. The proposed
technique has been used in the design of Linear Grooved Microstrip
patch antenna array. The characteristics of the antenna are
determined in terms of Return loss, VSWR, gain, radiation pattern
etc. The measured and simulated results presented are found to be in
good agreement.
Abstract: The purpose of this study was to develop and examine a
Teaching Commitment Scale of Health and Physical Education
(TCS-HPE) for Taiwanese elementary school teachers. First of all,
based on teaching commitment related theory and literatures to
develop a original scale with 40 items, later both stratified random
sampling and cluster sampling were used to sample participants.
During the first stage, 300 teachers were sampled and 251 valid scales
(83.7%) returned. Later, the data was analyzed by exploratory factor
analysis to obtain 74.30% of total variance for the construct validity.
The Cronbach-s alpha coefficient of sum scale reliability was 0.94, and
subscale coefficients were between 0.80 and 0.96. In the second stage,
400 teachers were sampled and 318 valid scales (79.5%) returned.
Finally, this study used confirmatory factor analysis to test validity and
reliability of TCS-HPE. The result showed that the fit indexes reached
acceptable criteria(¤ç2
(246 ) =557.64 , p
Abstract: In this article, by using fuzzy AHP and TOPSIS
technique we propose a new method for project selection problem.
After reviewing four common methods of comparing alternatives
investment (net present value, rate of return, benefit cost analysis
and payback period) we use them as criteria in AHP tree. In this
methodology by utilizing improved Analytical Hierarchy Process
by Fuzzy set theory, first we try to calculate weight of each
criterion. Then by implementing TOPSIS algorithm, assessment of
projects has been done. Obtained results have been tested in a
numerical example.
Abstract: This study sought to determine whether there were relationships existed among leisure satisfaction, self-esteem, and spiritual wellness. Four hundred survey instruments were distributed, and 334 effective instruments were returned, for an effective rate of 83.5%. The participants were recruited from a purposive sampling that subjects were at least 60 years of age and retired in Tainan City, Taiwan. Three instruments were used in this research: Leisure Satisfaction Scale (LSS), Self-Esteem Scale (SES), and Spirituality Assessment Scale (SAS). The collected data were analyzed statistically. The findings of this research were as follows: 1. There is significantly correlated between leisure satisfaction and spiritual wellness. 2. There is significantly correlated between leisure satisfaction and self-esteem. 3. There is significantly correlated between spiritual wellness and self-esteem.
Abstract: Development of cities and villages, agricultural farms
and industrial regions in abutment and/or in the course of streams and
rivers or in prone flood lands has been caused more notations in
hydrology problems and city planning topics. In order to protection
of cities against of flood damages, embankment construction is a
desired and scientific method. The cities that located in arid zones
may damage by floods periodically. Zavvareh city in Ardestan
township(Isfahan province) with 7704 people located in Ardestan
plain that has been damaged by floods that have flowed from
dominant mountainous watersheds in past years with regard to return
period. In this study, according to flowed floods toward Zavvareh
city, was attempt to plan suitable hydraulic structures such as canals,
bridges and collectors in order to collection, conduction and
depletion of city surface runoff.
Abstract: Selection of a project among a set of possible
alternatives is a difficult task that the decision maker (DM) has to
face. In this paper, by using a fuzzy TOPSIS technique we propose a
new method for a project selection problem. After reviewing four
common methods of comparing investment alternatives (net present
value, rate of return, benefit cost analysis and payback period) we
use them as criteria in a TOPSIS technique. First we calculate the
weight of each criterion by a pairwise comparison and then we utilize
the improved TOPSIS assessment for the project selection.