Abstract: This paper investigates the effect of International
Financial Reporting Standards (IFRS) adoption on the frequency of
earnings managements towards small positive profits. We focus on
two emerging markets IFRS adopters: South Africa and Turkey.
We tested our logistic regression using appropriate panelestimation
techniques over a sample of 330 South African and 210
Turkish firm-year observations over the period 2002-2008. Our
results document that mandatory adoption of IFRS is not associated
with a reduction in earnings management towards small positive
profits in emerging markets. These results contradict most of the
previous findings of the studies conducted in developed countries.
Based on the legal system factor, we compare the intensity of
earnings management between a code law country (Turkey) and a
common law country (South Africa) over the pre and post-adoption
periods. Our findings show that the frequency of such earnings
management practice increases significantly for the code law
country.
Abstract: Microarray data profiles gene expression on a whole
genome scale, therefore, it provides a good way to study associations
between gene expression and occurrence or progression of cancer.
More and more researchers realized that microarray data is helpful
to predict cancer sample. However, the high dimension of gene
expressions is much larger than the sample size, which makes this
task very difficult. Therefore, how to identify the significant genes
causing cancer becomes emergency and also a hot and hard research
topic. Many feature selection algorithms have been proposed in
the past focusing on improving cancer predictive accuracy at the
expense of ignoring the correlations between the features. In this
work, a novel framework (named by SGS) is presented for stable gene
selection and efficient cancer prediction . The proposed framework
first performs clustering algorithm to find the gene groups where
genes in each group have higher correlation coefficient, and then
selects the significant genes in each group with Bayesian Lasso and
important gene groups with group Lasso, and finally builds prediction
model based on the shrinkage gene space with efficient classification
algorithm (such as, SVM, 1NN, Regression and etc.). Experiment
results on real world data show that the proposed framework often
outperforms the existing feature selection and prediction methods,
say SAM, IG and Lasso-type prediction model.
Abstract: The aim of this paper is to know the sociodemographic
and operational-financial determinants of the services
quality perceived by users of the national health services. Through
the use of an inquiry conducted by the Ministry of Health,
comprehending 16.936 interviews in 2006, we intend to find out if
there is any characteristic that determines the 2006 inquiry results.
With the revision of the literature we also want to know if the
operational-financial results have implications in hospitals users-
perception on the quality of the received services. In order to achieve
our main goals we will make use of the regression analysis to find out
the possible dimensions that determine those results.
Abstract: The reliable results of an insulated oval duct
considering heat radiation are obtained basing on accurate oval
perimeter obtained by integral method as well as one-dimensional
Plane Wedge Thermal Resistance (PWTR) model. This is an extension
study of former paper of insulated oval duct neglecting heat radiation.
It is found that in the practical situations with long-short-axes ratio a/b
4.5% while t/R2
Abstract: The protection of the contents of digital products is
referred to as content authentication. In some applications, to be able
to authenticate a digital product could be extremely essential. For
example, if a digital product is used as a piece of evidence in the
court, its integrity could mean life or death of the accused. Generally,
the problem of content authentication can be solved using semifragile
digital watermarking techniques. Recently many authors have
proposed Computer Generated Hologram Watermarking (CGHWatermarking)
techniques. Starting from these studies, in this paper
a semi-fragile Computer Generated Hologram coding technique is
proposed, which is able to detect malicious tampering while
tolerating some incidental distortions. The proposed technique uses
as watermark an encrypted image, and it is well suitable for digital
image authentication.
Abstract: The feature of HIV genome is in a wide range because
of it is highly heterogeneous. Hence, the infection ability of the virus changes related with different chemokine receptors. From this point,
R5 and X4 HIV viruses use CCR5 and CXCR5 coreceptors respectively while R5X4 viruses can utilize both coreceptors. Recently, in Bioinformatics, R5X4 viruses have been studied to
classify by using the coreceptors of HIV genome.
The aim of this study is to develop the optimal Multilayer
Perceptron (MLP) for high classification accuracy of HIV sub-type viruses. To accomplish this purpose, the unit number in hidden layer
was incremented one by one, from one to a particular number. The statistical data of R5X4, R5 and X4 viruses was preprocessed by the
signal processing methods. Accessible residues of these virus sequences were extracted and modeled by Auto-Regressive Model
(AR) due to the dimension of residues is large and different from each other. Finally the pre-processed dataset was used to evolve MLP with various number of hidden units to determine R5X4
viruses. Furthermore, ROC analysis was used to figure out the optimal MLP structure.
Abstract: The objectives were to identify cyanide-degrading
bacteria and study cyanide removal efficiency. Agrobacterium
tumefaciens SUTS 1 was isolated. This is a new strain of
microorganisms for cyanide degradation. The maximum growth rate
of SUTS 1 obtained 4.7 × 108 CFU/ml within 4 days. The cyanide
removal efficiency was studied at 25, 50, and 150 mg/L cyanide. The
residual cyanide, ammonia, nitrate, nitrite, pH, and cell counts were
analyzed. At 25 and 50 mg/L cyanide, SUTS 1 obtained similar
removal efficiency approximately 87.50%. At 150 mg/L cyanide,
SUTS 1 enhanced the cyanide removal efficiency up to 97.90%. Cell
counts of SUTS 1 increased when the cyanide concentration was set
at lower. The ammonia increased when the removal efficiency
increased. The nitrate increased when the ammonia decreased but the
nitrite did not detect in all experiments. pH values also increased
when the cyanide concentrations were set at higher.
Abstract: The main goal of the article is to present new model of
application architecture of banking IT solution providing the Internet
Banking services that is particularly outsourced. At first, we propose
business rationale and a SWOT analysis to explain the reasons for the
model in the article. The most important factor for our model is
nowadays- big boom around smart phones and tablet devices. As
next, we focus on IT architecture viewpoint where we design
application, integration and security model. Finally, we propose a
generic governance model that serves as a basis for the specialized
governance model. The specialized instance of governance model is
designed to ensure that the development and the maintenance of
different parts of the IT solution are well governed in time.
Abstract: Chemical and physical functionalization of multiwalled
carbon nanotubes (MWCNT) has been commonly practiced to
achieve better dispersion of carbon nanotubes (CNTs) in polymer
matrix. This work describes various functionalization methods (acidtreatment,
non-ionic surfactant treatment with TritonX-100),
fabrication of MWCNT/PP nanocomposites via melt blending and
characterization of mechanical properties. Microscopy analysis
(FESEM, TEM, XPS) showed effective purification of MWCNTs
under acid treatment, and better dispersion under both chemical and
physical functionalization techniques combined, in their respective
order. Tensile tests showed increase in tensile strength for the
nanocomposites that contain MWCNTs up to 2 wt%. A decrease in
tensile strength was seen in samples that contain 4 wt% of MWCNTs
for both raw and Triton X-100 functionalized, signifying MWCNT
degradation/rebundling at composition with higher content of
MWCNTs. For the acid-treated MWCNTs, however, the tensile
results showed slight improvement even at 4wt%, indicating effective
dispersion of MWCNTs.
Abstract: We present a low frequency watermarking method
adaptive to image content. The image content is analyzed and
properties of HVS are exploited to generate a visual mask of the
same size as the approximation image. Using this mask we embed the
watermark in the approximation image without degrading the image
quality. Watermark detection is performed without using the original
image. Experimental results show that the proposed watermarking
method is robust against most common image processing operations,
which can be easily implemented and usually do not degrade the
image quality.
Abstract: Co-integration models the long-term, equilibrium relationship of two or more related financial variables. Even if cointegration is found, in the short run, there may be deviations from the long run equilibrium relationship. The aim of this work is to forecast these deviations using neural networks and create a trading strategy based on them. A case study is used: co-integration residuals from Australian Bank Bill futures are forecast and traded using various exogenous input variables combined with neural networks. The choice of the optimal exogenous input variables chosen for each neural network, undertaken in previous work [1], is validated by comparing the forecasts and corresponding profitability of each, using a trading strategy.
Abstract: The manufacture of large-scale precision aerospace
components using CNC requires a highly effective maintenance
strategy to ensure that the required accuracy can be achieved over
many hours of production. This paper reviews a strategy for a
maintenance management system based on Failure Mode Avoidance,
which uses advanced techniques and technologies to underpin a
predictive maintenance strategy. It is shown how condition
monitoring (CM) is important to predict potential failures in high
precision machining facilities and achieve intelligent and integrated
maintenance management. There are two distinct ways in which CM
can be applied. One is to monitor key process parameters and
observe trends which may indicate a gradual deterioration of
accuracy in the product. The other is the use of CM techniques to
monitor high status machine parameters enables trends to be
observed which can be corrected before machine failure and
downtime occurs.
It is concluded that the key to developing a flexible and intelligent
maintenance framework in any precision manufacturing operation is
the ability to evaluate reliably and routinely machine tool condition
using condition monitoring techniques within a framework of Failure
Mode Avoidance.
Abstract: The Ad Hoc on demand distance vector (AODV) routing protocol is designed for mobile ad hoc networks (MANETs). AODV offers quick adaptation to dynamic link conditions; it is characterized by low memory overhead and low network utilization. The security issues related to the protocol remain challenging for the wireless network designers. Numerous schemes have been proposed for establishing secure communication between end users, these schemes identify that the secure operation of AODV is a bi tier task (routing and secure exchange of information at separate levels). Our endeavor in this paper would focus on achieving the routing and secure data exchange in a single step. This will facilitate the user nodes to perform routing, mutual authentications, generation and secure exchange of session key in one step thus ensuring confidentiality, integrity and authentication of data exchange in a more suitable way.
Abstract: Wireless location is to determine the mobile station (MS) location in a wireless cellular communications system. When fewer base stations (BSs) may be available for location purposes or the measurements with large errors in non-line-of-sight (NLOS) environments, it is necessary to integrate all available heterogeneous measurements to achieve high location accuracy. This paper illustrates a hybrid proposed schemes that combine time of arrival (TOA) at three BSs and angle of arrival (AOA) information at the serving BS to give a location estimate of the MS. The proposed schemes mitigate the NLOS effect simply by the weighted sum of the intersections between three TOA circles and the AOA line without requiring a priori information about the NLOS error. Simulation results show that the proposed methods can achieve better accuracy when compare with Taylor series algorithm (TSA) and the hybrid lines of position algorithm (HLOP).
Abstract: In recent years demolished concrete waste handling and management is the new primary challenging issue faced by the countries all over the world. It is very challenging and hectic problem that has to be tackled in an indigenous manner, it is desirable to completely recycle demolished concrete waste in order to protect natural resources and reduce environmental pollution. In this research paper an experimental study is carried out to investigate the feasibility and recycling of demolished waste concrete for new construction. The present investigation to be focused on recycling demolished waste materials in order to reduce construction cost and resolving housing problems faced by the low income communities of the world. The crushed demolished concrete wastes is segregated by sieving to obtain required sizes of aggregate, several tests were conducted to determine the aggregate properties before recycling it into new concrete. This research shows that the recycled aggregate that are obtained from site make good quality concrete. The compressive strength test results of partial replacement and full recycled aggregate concrete and are found to be higher than the compressive strength of normal concrete with new aggregate.
Abstract: A novel direction-of-arrival (DOA) estimation technique, which uses a conventional multiple signal classification (MUSIC) algorithm with periodic signals, is applied to a single RF-port parasitic array antenna for direction finding. Simulation results show that the proposed method gives high resolution (1 degree) DOA estimation in an uncorrelated signal environment. The novelty lies in that the MUSIC algorithm is applied to a simplified antenna configuration. Only one RF port and one analogue-to-digital converter (ADC) are used in this antenna, which features low DC power consumption, low cost, and ease of fabrication. Modifications to the conventional MUSIC algorithm do not bring much additional complexity. The proposed technique is also free from the negative influence by the mutual coupling between elements. Therefore, the technique has great potential to be implemented into the existing wireless mobile communications systems, especially at the power consumption limited mobile terminals, to provide additional position location (PL) services.
Abstract: Academia-industry relationship is not like that of
technology donator-acceptor, but is of interactive and collaborative
nature, acknowledging and ensuring mutual respect for each other-s
role and contributions with an eye to attaining the true purpose of
such relationships, namely, bringing about research-outcome
synergy. Indeed, academia-industry interactions are a system that
requires active and collaborative participations of all the
stakeholders.
This paper examines various issues associated with academic
institutions and industry collaboration with special attention to the
nature of resources and potentialities of stakeholders in the context of
knowledge management. This paper also explores the barriers of
academia-industry interaction. It identifies potential areas where
industry-s participation with academia would be most effective for
synergism. Lastly, this paper proposes an integrated model of several
new collaborative approaches that are possible, mainly in the Indian
scenario to strengthen academia-industry interface.
Abstract: The association between emotional inhibition strategies linked to depression has been showed inconsistent among studies. Mild emotional inhibition maybe benefit for social interaction, especially for female among East Asian cultures. The present study aimed to examine whether the inhibition–depression relationship is dependent on level of emotion inhibition and gender context, given differing value of suppressing emotional displays. We hypothesized that the negative associations between inhibition and adolescent depression would not directly, in which affected by interaction between emotion inhibition and gender. To test this hypothesis, we asked 309 junior high school students which age range from 12 to14 years old to report on their use of emotion inhibition and depression syndrome. A multiple regressions analysis revealed that significant interaction that gender as a moderator to the relationships between emotion inhibition and adolescent depression. The group with the highest level of depression was girls with high levels of emotion inhibition, whose depression score was higher than that of boys with high levels of emotion inhibition. The result highlights that the importance of context in understanding the inhibition-depression relationship.
Abstract: Spare parts inventory management is one of the major
areas of inventory research. Analysis of recent literature showed that
an approach integrating spare parts classification, demand
forecasting, and stock control policies is essential; however, adapting
this integrated approach is limited. This work presents an integrated
framework for spare part inventory management and an Excel based
application developed for the implementation of the proposed
framework. A multi-criteria analysis has been used for spare
classification. Forecasting of spare parts- intermittent demand has
been incorporated into the application using three different
forecasting models; namely, normal distribution, exponential
smoothing, and Croston method. The application is also capable of
running with different inventory control policies. To illustrate the
performance of the proposed framework and the developed
application; the framework is applied to different items at a service
organization. The results achieved are presented and possible areas
for future work are highlighted.
Abstract: The available data on the cross sections of electronimpact
excitation of krypton 5s and 5p configuration levels out of the
ground state are represented in convenient and compact form. The
results are obtained by regression through all known published data
related to this process.