Abstract: This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.
Abstract: The major aim of this study was to evaluate the effect of CaO content on in vitro hydroxyapatite formation, MC3T3 cells cytotoxicity and proliferation as well as antibacterial efficiency of sol-gel derived SiO2–CaO–P2O5 ternary system. For this purpose, first two grades of bioactive glass (BG); BG-58s (mol%: 60%SiO2–36%CaO–4%P2O5) and BG-68s (mol%: 70%SiO2–26%CaO–4%P2O5)) were synthesized by sol-gel method. Second, the effect of CaO content in their composition on in vitro bioactivity was investigated by soaking the BG-58s and BG-68s powders in simulated body fluid (SBF) for time periods up to 14 days and followed by characterization inductively coupled plasma atomic emission spectrometry (ICP-AES), Fourier transform infrared spectroscopy (FTIR), X-ray diffraction (XRD), and scanning electron microscopy (SEM) techniques. Additionally, live/dead staining, 3-(4,5dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT), and alkaline phosphatase (ALP) activity assays were conducted respectively, as qualitatively and quantitatively assess for cell viability, proliferation and differentiations of MC3T3 cells in presence of 58s and 68s BGs. Results showed that BG-58s with higher CaO content showed higher in vitro bioactivity with respect to BG-68s. Moreover, the dissolution rate was inversely proportional to oxygen density of the BG. Live/dead assay revealed that both 58s and 68s increased the mean number live cells which were in good accordance with MTT assay. Furthermore, BG-58s showed more potential antibacterial activity against methicillin-resistant Staphylococcus aureus (MRSA) bacteria. Taken together, BG-58s with enhanced MC3T3 cells proliferation and ALP activity, acceptable bioactivity and significant high antibacterial effect against MRSA bacteria is suggested as a suitable candidate in order to further functionalizing for delivery of therapeutic ions and growth factors in bone tissue engineering.
Abstract: Seamless learning is becoming a research hotspot in recent years, and the emerging of micro-lectures, flipped classroom has strengthened the development of seamless learning. Based on the characteristics of the seamless learning across time and space and the course structure of the flipped classroom, and the theories of language learning, we put forward the language learning model which can support ‘seamless flipped’ environment (abbreviated as ‘S-F’). Meanwhile, the characteristics of the ‘S-F’ learning environment, the corresponding framework construction and the activity design of diversified corpora were introduced. Moreover, a language learning app named ‘Daily Speaking’ was developed to facilitate the practice of the language learning model in ‘S-F’ environment. In virtue of the learning case of Shanghai language, the rationality and feasibility of this framework were examined, expecting to provide a reference for the design of ‘S-F’ learning in different situations.
Abstract: There is little published research about the influence of execution methods on structural behavior. Structural analysis is typically based on a constructed building, considering the actions of all forces under which it was designed. However, during construction, execution loads do not match those designed, and in some cases the loads begin to act when the concrete has not yet reached its maximum strength. Changes to structural element support conditions may occur, resulting in unforeseen alterations to the structure’s behavior. Shoring is an example of a construction process that, if executed improperly, will directly influence the structural performance, and may result in unpredicted cracks and displacements. The NBR 14931/2004 standard, which guides the execution of reinforced concrete structures, mentions that shoring must be executed in a way that avoids unpredicted loads and that it may be removed after previous analysis of the structure’s behavior by the professional responsible for the structure’s design. Differences in structural behavior are reduced for small spans. It is important to qualify and quantify how the incorrect placement of shores can compromise a structure’s safety. The results of this research allowed a more precise acknowledgment of the relationship between spans and loads, for which the influence of execution processes can be considerable, and reinforced that civil engineering practice must be performed with the presence of a qualified professional, respecting existing standards’ guidelines.
Abstract: Yeast cells are generally used as a model system of eukaryotes due to their complex genetic structure, rapid growth ability in optimum conditions, easy replication and well-defined genetic system properties. Thus, yeast cells increased the knowledge of the principal pathways in humans. During fermentation, carbohydrates (hexoses and pentoses) degrade into some toxic by-products such as 5-hydroxymethylfurfural (5-HMF or HMF) and furfural. HMF influences the ethanol yield, and ethanol productivity; it interferes with microbial growth and is considered as a potent inhibitor of bioethanol production. In this study, yeast single cell behavior under HMF application was monitored by using a continuous flow single phase microfluidic platform. Microfluidic device in operation is fabricated by hot embossing and thermo-compression techniques from cyclo-olefin polymer (COP). COP is biocompatible, transparent and rigid material and it is suitable for observing fluorescence of cells considering its low auto-fluorescence characteristic. The response of yeast cells was recorded through Red Fluorescent Protein (RFP) tagged Nop56 gene product, which is an essential evolutionary-conserved nucleolar protein, and also a member of the box C/D snoRNP complexes. With the application of HMF, yeast cell proliferation continued but HMF slowed down the cell growth, and after HMF treatment the cell proliferation stopped. By the addition of fresh nutrient medium, the yeast cells recovered after 6 hours of HMF exposure. Thus, HMF application suppresses normal functioning of cell cycle but it does not cause cells to die. The monitoring of Nop56 expression phases of the individual cells shed light on the protein and ribosome synthesis cycles along with their link to growth. Further computational study revealed that the mechanisms underlying the inhibitory or inductive effects of HMF on growth are enriched in functional categories of protein degradation, protein processing, DNA repair and multidrug resistance. The present microfluidic device can successfully be used for studying the effects of inhibitory agents on growth by single cell tracking, thus capturing cell to cell variations. By metabolic engineering techniques, engineered strains can be developed, and the metabolic network of the microorganism can thus be manipulated such that chemical overproduction of target metabolite is achieved along with the maximum growth/biomass yield.
Abstract: Selection of soil bearing capacity is an important issue that should be investigated under different conditions. The bearing capacity of foundation around of soil slope is based on the active and passive forces. On the other hand, due to extension of urban structures, it is inevitable to put the foundations together. Concerning the two cases mentioned above, investigating the behavior of adjacent foundations which are constructed besides soil slope is essential. It should be noted that, according to the conditions, the bearing capacity of adjacent foundations can be less or more than mat foundations. Also, soil reinforcement increases the bearing capacity of adjacent foundations, and the amount of its increase depends on the distance between foundations. In this research, based on numerical studies, a method is presented for evaluating ultimate bearing capacity of adjacent foundations at different intervals. In the present study, the effect of foundation width, the center to center distance of adjacent foundations and reinforced soil has been investigated on the bearing capacity of adjacent foundations beside soil slope. The results indicate that, due to interference of failure surfaces created under foundation, it depends on their intervals and the ultimate bearing capacity of foundation varies.
Abstract: Background: Inter-individual variation in response to metformin, which has been considered as a first line therapy for T2DM treatment is considerable. In the current study, it was aimed to investigate the impact of two genetic variants Leu125Phe (rs77474263) and Gly64Asp (rs77630697) in gene SLC47A1 on the clinical efficacy of metformin in T2DM Pakistani patients. Methods: The study included 800 T2DM patients (400 metformin responders and 400 metformin non-responders) along with 400 ethnically matched healthy individuals. The genotypes were determined by allele-specific polymerase chain reaction. In-silico analysis was done to confirm the effect of the two SNPs on the structure of genes. Association was statistically determined using SPSS software. Results: Minor allele frequency for rs77474263 and rs77630697 was 0.13 and 0.12. For SLC47A1 rs77474263 the homozygotes of one mutant allele ‘T’ (CT) of rs77474263 variant were fewer in metformin responders than metformin non-responders (29.2% vs. 35.5 %). Likewise, the efficacy was further reduced (7.2% vs. 4.0 %) in homozygotes of two copies of ‘T’ allele (TT). Remarkably, T2DM cases with two copies of allele ‘C’ (CC) had 2.11 times more probability to respond towards metformin monotherapy. For SLC47A1 rs77630697 the homozygotes of one mutant allele ‘A’ (GA) of rs77630697 variant were fewer in metformin responders than metformin non-responders (33.5% vs. 43.0 %). Likewise, the efficacy was further reduced (8.5% vs. 4.5%) in homozygotes of two copies of ‘A’ allele (AA). Remarkably, T2DM cases with two copies of allele ‘G’ (GG) had 2.41 times more probability to respond towards metformin monotherapy. In-silico analysis revealed that these two variants affect the structure and stability of their corresponding proteins. Conclusion: The present data suggest that SLC47A1 Leu125Phe (rs77474263) and Gly64Asp (rs77630697) polymorphisms were associated with the therapeutic response of metformin in T2DM patients of Pakistan.
Abstract: This proposal aims for semantic enrichment between
glossaries using the Simple Knowledge Organization System (SKOS)
vocabulary to discover synonyms, hyponyms and hyperonyms
semiautomatically, in Brazilian Portuguese, generating new semantic
relationships based on WordNet. To evaluate the quality of this
proposed model, experiments were performed by the use of two sets
containing new relations, being one generated automatically and the
other manually mapped by the domain expert. The applied evaluation
metrics were precision, recall, f-score, and confidence interval. The
results obtained demonstrate that the applied method in the field of
Oil Production and Extraction (E&P) is effective, which suggests that
it can be used to improve the quality of terminological mappings.
The procedure, although adding complexity in its elaboration, can be
reproduced in others domains.
Abstract: This article aims to evaluate the impact of loans provided within the Czech banking sector on the growth of the Czech economy. The article is based on research of current scientific findings in respect to bank loans and economic development. The paper is based on data taken from the Czech Statistical Office on the development of the gross domestic product and data from the Czech National Bank on the development of loans from the period 2004-2015. Links between selected variables are tested using Granger causality tests. The results calculated confirm the hypothesis of the impact of the loans on economic growth, with a six-month delay. The results thus correspond to the standard economic findings and results of most previous studies.
Abstract: In a multilingual setting like Nigeria, the success of service encounters is enhanced by the use of a language that ensures the linguistic and persuasive demands of the interlocutors. This study examined motivations for code switching as a negotiation strategy in bank-hall desk service encounters in Ìbàdàn metropolis using Myers-Scotton’s exploration on markedness in language use. The data consisted of transcribed audio recording of bank-hall service encounters, and direct observation of bank interactions in two purposively sampled commercial banks in Ìbàdàn metropolis. The data was subjected to descriptive linguistic analysis using Myers Scotton’s Markedness Model. Findings reveal that code switching is frequently employed during different stages of service encounter: greeting, transaction and closing to fulfil relational, bargaining and referential functions. Bank staff and customers code switch to make unmarked, marked and explanatory choices. A strategy used to identify with customer’s cultural affiliation, close status gap, and appeal to begrudged customer; or as an explanatory choice with non-literate customers for ease of communication. Bankers select English to maintain customers’ perceptions of prestige which is retained or diverged from depending on their linguistic preference or ability. Yoruba is seen as an efficient negotiation strategy with both bankers and their customers, making choices within conversation to achieve desired conversational and functional aims.
Abstract: This study presents the use of daylight in the case study of the Reid building at the Glasgow School of Art in the city of Glasgow, UK. In Nordic countries, daylight is one of the main considerations within building design, especially in the face of long, lightless winters. A shortage of daylight, contributing to dark and gloomy conditions, necessitates that designs incorporate strong daylight performance. As such, the building in question is designed to capture natural light for varying needs, where studios are located on the North and South façades. The study’s approach presents an analysis of different façade scenarios, where daylight from the North is observed, analyzed and compared with the daylight from the South façade for various design studios in the building. The findings then are correlated with the results of daylight levels from the daylight simulation program (Autodesk Ecotect Analysis) for the investigated studios. The study finds there to be a dramatic difference in daylight nature and levels between the North and South façades, where orientation, obstructions and designed façade fenestrations have major effects on the findings. The study concludes that some of the studios positioned on the North façade do not have a desirable quality of diffused northern light, due to the outside building’s obstructions, area and volume of the studio and the shadow effect of the designed mezzanine floor in the studios.
Abstract: Numerical modeling of fluid flows, whether compressible or incompressible, laminar or turbulent presents a considerable contribution in the scientific and industrial fields. However, the development of an approximate model of a supersonic flow requires the introduction of specific and more precise techniques and methods. For this purpose, the object of this paper is modeling a supersonic flow of inviscid fluid around a dihedral airfoil. Based on the thin airfoils theory and the non-dimensional stationary Steichen equation of a two-dimensional supersonic flow in isentropic evolution, we obtained a solution for the downstream velocity potential of the oblique shock at the second order of relative thickness that characterizes a perturbation parameter. This result has been dealt with by the asymptotic analysis and characteristics method. In order to validate our model, the results are discussed in comparison with theoretical and experimental results. Indeed, firstly, the comparison of the results of our model has shown that they are quantitatively acceptable compared to the existing theoretical results. Finally, an experimental study was conducted using the AF300 supersonic wind tunnel. In this experiment, we have considered the incident upstream Mach number over a symmetrical dihedral airfoil wing. The comparison of the different Mach number downstream results of our model with those of the existing theoretical data (relative margin between 0.07% and 4%) and with experimental results (concordance for a deflection angle between 1° and 11°) support the validation of our model with accuracy.
Abstract: Talent management in today’s modern organizations has become data-driven due to a demand for objective human resource decision making and development of analytics technologies. HR managers have been faced with some obstacles in exploiting data and information to obtain their effective talent management decisions. These include process-based data and records; insufficient human capital-related measures and metrics; lack of capabilities in data modeling in strategic manners; and, time consuming to add up numbers and make decisions. This paper proposes a framework of talent management through integration of talent value chain and human capital analytics approaches. It encompasses key data, measures, and metrics regarding strategic talent management decisions along the organizational and talent value chain. Moreover, specific predictive and prescriptive models incorporating these data and information are recommended to help managers in understanding the state of talent, gaps in managing talent and the organization, and the ways to develop optimized talent strategies.
Abstract: Coastal embankments play an important role in coastal structures by reducing the effect of the wave forces and controlling the movement of sediments. Many coastal areas are underlain by weak and compressible soils. Estimation of during construction settlement of coastal embankments is highly important in design and safety control of embankments and appurtenant structures. Accordingly, selecting and establishing of an appropriate model with a reasonable level of complication is one of the challenges for engineers. Although there are advanced models in the literature regarding design of embankments, there is not enough information on the prediction of their associated settlement, particularly in coastal areas having considerable soft soils. Marine engineering study in Iran is important due to the existence of two important coastal areas located in the northern and southern parts of the country. In the present study, the validity of Terzaghi’s consolidation theory has been investigated. In addition, the settlement of these coastal embankments during construction is predicted by using special methods in PLAXIS software by the help of appropriate boundary conditions and soil layers. The results indicate that, for the existing soil condition at the site, some parameters are important to be considered in analysis. Consequently, a model is introduced to estimate the settlement of the embankments in such geotechnical conditions.
Abstract: Direct shear test is widely used in soil mechanics experiment to determine the shear strength parameters of granular soils. For analysis of soil stability problems such as bearing capacity, slope stability and lateral pressure on soil retaining structures, the shear strength parameters must be known well. In the present study, shear strength parameters are determined in silty-sand mixtures. Direct shear tests are performed on 161 Firoozkooh sand with different silt content at a relative density of 70% in three vertical stress of 100, 150, and 200 kPa. Wet tamping method is used for soil sample preparation, and the results include diagrams of shear stress versus shear deformation and sample height changes against shear deformation. Accordingly, in different silt percent, the shear strength parameters of the soil such as internal friction angle and dilation angle are calculated and compared. According to the results, when the sample contains up to 10% silt, peak shear strength and internal friction angle have an upward trend. However, if the sample contains 10% to 50% of silt a downward trend is seen in peak shear strength and internal friction angle.
Abstract: The capacity of conventional cellular networks has
reached its upper bound and it can be well handled by introducing
femtocells with low-cost and easy-to-deploy. Spectrum interference
issue becomes more critical in peace with the value-added multimedia
services growing up increasingly in two-tier cellular networks.
Spectrum allocation is one of effective methods in interference
mitigation technology. This paper proposes a game-theory-based on
OFDMA downlink spectrum allocation aiming at reducing co-channel
interference in two-tier femtocell networks. The framework is
formulated as a non-cooperative game, wherein the femto base
stations are players and frequency channels available are strategies.
The scheme takes full account of competitive behavior and
fairness among stations. In addition, the utility function reflects
the interference from the standpoint of channels essentially. This
work focuses on co-channel interference and puts forward a negative
logarithm interference function on distance weight ratio aiming
at suppressing co-channel interference in the same layer network.
This scenario is more suitable for actual network deployment and
the system possesses high robustness. According to the proposed
mechanism, interference exists only when players employ the same
channel for data communication. This paper focuses on implementing
spectrum allocation in a distributed fashion. Numerical results show
that signal to interference and noise ratio can be obviously improved
through the spectrum allocation scheme and the users quality of
service in downlink can be satisfied. Besides, the average spectrum
efficiency in cellular network can be significantly promoted as
simulations results shown.
Abstract: The separation of speech signals has become a research
hotspot in the field of signal processing in recent years. It has
many applications and influences in teleconferencing, hearing aids,
speech recognition of machines and so on. The sounds received are
usually noisy. The issue of identifying the sounds of interest and
obtaining clear sounds in such an environment becomes a problem
worth exploring, that is, the problem of blind source separation.
This paper focuses on the under-determined blind source separation
(UBSS). Sparse component analysis is generally used for the problem
of under-determined blind source separation. The method is mainly
divided into two parts. Firstly, the clustering algorithm is used to
estimate the mixing matrix according to the observed signals. Then
the signal is separated based on the known mixing matrix. In this
paper, the problem of mixing matrix estimation is studied. This paper
proposes an improved algorithm to estimate the mixing matrix for
speech signals in the UBSS model. The traditional potential algorithm
is not accurate for the mixing matrix estimation, especially for low
signal-to noise ratio (SNR).In response to this problem, this paper
considers the idea of an improved potential function method to
estimate the mixing matrix. The algorithm not only avoids the inuence
of insufficient prior information in traditional clustering algorithm,
but also improves the estimation accuracy of mixing matrix. This
paper takes the mixing of four speech signals into two channels as
an example. The results of simulations show that the approach in this
paper not only improves the accuracy of estimation, but also applies
to any mixing matrix.
Abstract: Tourism in the present is the largest industry in the world, being an important global activity that has grown a lot in recent times. In this context, the activity of cultural tourism is growing, being seen as an important source of knowledge and information enjoyed by visitors. This article aims to discuss the cultural tourism, archaeological records and indigenous communities and the importance of preserving these invaluable sources of information, focusing on the records of the first peoples inhabiting the South American and North American lands. The study was based on discussions, theoretical studies, bibliographical research. Archaeological records are an important source of knowledge and information. Indigenous ethnic tourism represents a rescue of the authenticity of indigenous traditional cultures and their relation to the natural habitat. Cultural and indigenous tourism activity requires long-term planning to make it a sustainable activity.
Abstract: A rain cell ratio model is proposed that computes attenuation of the smallest rain cell which represents the maximum rain rate value i.e. the cell size when rainfall rate is exceeded 0.01% of the time, R0.01 and predicts attenuation for other cells as the ratio with this maximum. This model incorporates the dependence of the path factor r on the ellipsoidal path variation of the Fresnel zone at different frequencies. In addition, the inhomogeneity of rainfall is modeled by a rain drop packing density factor. In order to derive the model, two empirical methods that can be used to find rain cell size distribution Dc are presented. Subsequently, attenuation measurements from different climatic zones for terrestrial radio links with frequencies F in the range 7-38 GHz are used to test the proposed model. Prediction results show that the path factor computed from the rain cell ratio technique has improved reliability when compared with other path factor and effective rain rate models, including the current ITU-R 530-15 model of 2013.
Abstract: It is important to consider the effects of transformers on distribution system because they have the highest impact on system reliability. It is generally said that parallel operation of transformers (POT) can improve the system reliability. However, the estimation approach can be also considered for accuracy. In this paper, we propose a three-state components model and equations to determine the reliability improvement by POT, and cooperation of POT and distributed generation (DG). Based on the proposed model and techniques, the effect of POT is analyzed in four different tests with the consideration of conventional distribution system, distribution automation system (DAS) and DG. According to the results, the reliability is greatly improved by cooperation of POT, DAS and DG. The proposed model and methods are applicable to not only developing countries which have conventional distribution system but also developed countries in which DAS has already installed.