Abstract: The study investigated the educational implications
that can be derived from the work of a variety of celebrated figures
such as Piaget, Vygotsky, and Bruner that will be helpful in the field
of language learning. However, the writer believed these views were
previously expressed not full–fledged by Comenius who has been
described by Howatt (1984) as a genius–the one that the history of
language teaching can claim. And we owe to him more than anyone.
Abstract: This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Abstract: The morphological short-term evolution of Ponta do Tubarão Island (PTI) was investigated through high accurate surveys based on post-processed kinematic (PPK) relative positioning on Global Navigation Satellite Systems (GNSS). PTI is part of a barrier island system on a high energy northeast Brazilian coastal environment and also an area of high environmental sensitivity. Surveys were carried out quarterly over a two years period from May 2010 to May 2012. This paper assesses statically the performance of digital elevation models (DEM) derived from different interpolation methods to represent morphologic features and to quantify volumetric changes and TIN models shown the best results to that purposes. The MDE allowed quantifying surfaces and volumes in detail as well as identifying the most vulnerable segments of the PTI to erosion and/or accumulation of sediments and relate the alterations to climate conditions. The coastal setting and geometry of PTI protects a significant mangrove ecosystem and some oil and gas facilities installed in the vicinities from damaging effects of strong oceanwaves and currents. Thus, the maintenance of PTI is extremely required but the prediction of its longevity is uncertain because results indicate an irregularity of sedimentary balance and a substantial decline in sediment supply to this coastal area.
Abstract: In this work, the effects of scale on thermal behavior of the slab in a walking-beam type reheating furnace is studied by considering scale formation and growth in a furnace environment. Also, mathematical heat transfer model to predict the thermal radiation in a complex shaped reheating furnace with slab and skid buttons is developed with combined nongray WSGGM and blocked-off solution procedure. The model can attack the heat flux distribution within the furnace and the temperature distribution in the slab throughout the reheating furnace process by considering the heat exchange between the slab and its surroundings, including the radiant heat transfer among the slabs, the skids, the hot combustion gases and the furnace wall as well as the gas convective heat transfer in the furnace. With the introduction of the mathematical formulations validation of the present numerical model is conducted by calculating two example problems of blocked-off and nongray gas radiative heat transfer. After discussing the formation and growth of the scale on the slab surface, slab heating characteristics with scale is investigated in terms of temperature rise with time.
Abstract: Service life of existing reinforced concrete (RC)
structures in coastal towns of Sabah has been affected very much.
Concrete crack, spalling of concrete cover and reinforcement rusting
of RC buildings are seen even within 5 years of construction in
Sabah. Hence, in this study a new mix design of concrete grout was
developed using locally available materials and investigated under
two curing conditions and workability, compressive strength,
Accelerated Mortar Bar Test (AMBT), water absorption, volume of
permeable voids (VPV), Sorptivity and 90-days salt ponding test
were conducted. The compressive strength of concrete grout at the
age 90 days was found to be 44.49 N/mm2 under water curing. It was
observed that the percentage of mortar bar length change was below
1% for developed concrete grout. The water absorption of the
concrete grout was in between the range of 0.88 % to 3.60 % under
two different curing up to the age 90 days. It was also observed that
the VPV of concrete was in the range of 0 % to 9.75 and 2.44% to
13.05% under water curing and site curing respectively. It was found
that the Sorptivity of the concrete grout under water curing at the age
of 28 days is 0.211mm/√min and at the age 90 day are 0.067
mm/√min. The chloride content decreased greatly, 90% after a depth
of 15 mm. It was noticed that the site cured samples showed higher
chloride contents near surface compared to water cured samples.
This investigation suggested that the developed mix design of
concrete grout using locally available construction materials can be
used for crack repairing of existing RC structures in Sabah.
Abstract: The complex shape of the human pelvic bone was
successfully imaged and modeled using finite element FE processing.
The bone was subjected to quasi-static and dynamic loading
conditions simulating the effect of both weight gain and impact.
Loads varying between 500 – 2500 N (~50 – 250 Kg of weight) was
used to simulate 3D quasi-static weight gain. Two different 3D
dynamic analyses, body free fall at two different heights (1 and 2 m)
and forced side impact at two different velocities (20 and 40 Km/hr)
were also studied. The computed resulted stresses were compared for
the four loading cases, where Von Misses stresses increases linearly
with the weight gain increase under quasi-static loading. For the
dynamic models, the Von Misses stress history behaviors were
studied for the affected area and effected load with respect to time.
The normalization Von Misses stresses with respect to the applied
load were used for comparing the free fall and the forced impact load
results. It was found that under the forced impact loading condition
an over lapping behavior was noticed, where as for the free fall the
normalized Von Misses stresses behavior was found to nonlinearly
different. This phenomenon was explained through the energy
dissipation concept. This study will help designers in different
specialization in defining the weakest spots for designing different
supporting systems.
Abstract: The alternative technique for sterilization of culture
medium to replace autoclaving was carried out. For sterilization of
culture medium without autoclaving, some commercial pure essential
oils, bergamot oil, betel oil, cinnamon oil, lavender oil and turmeric
oil, were tested alone or in combinations with some disinfectants,
10% povidone-iodine and 2% iodine + 2.4% potassium iodide. Each
essential oil or combination was added to 25-mL Murashige and
Skoog (MS) medium before medium was solidified in a 120-mL
container, kept for 2 weeks before evaluating sterile conditions.
Treated media, supplemented with essential oils, were compared to
control medium, autoclaved at 121 degree Celsius for 15 min. In
vitro sterile conditions were found 20 – 100% from these treated
media compared to 100% sterile condition from autoclaved medium.
Treated media obtained 100% sterile conditions were chosen for
culturing chrysanthemum shoots. It was found that 10% povidoneiodine
in combination with cinnamon oil (3:1) and 2% iodine + 2.4%
potassium iodide in combination with lavender oil (1:3) at the
concentration of 36 3L/25 mL medium provided the promising
growth of shoot explants.
Abstract: Using electrical machine in conventional vehicles, also called hybrid vehicles, has become a promising control scheme that enables some manners for fuel economy and driver assist for better stability. In this paper, vehicle stability control, fuel economy and Driving/Regeneration braking for a 4WD hybrid vehicle is investigated by using an electrical machine on each non-driven wheels. In front wheels driven vehicles, fuel economy and regenerative braking can be obtained by summing torques applied on rear wheels. On the other hand, unequal torques applied to rear wheels provides enhanced safety and path correction in steering. In this paper, a model with fourteen degrees of freedom is considered for vehicle body, tires and, suspension systems. Thereafter, powertrain subsystems are modeled. Considering an electrical machine on each rear wheel, a fuzzy controller is designed for each driving, braking, and stability conditions. Another fuzzy controller recognizes the vehicle requirements between the driving/regeneration and stability modes. Intelligent vehicle control to multi objective operation and forward simulation are the paper advantages. For reaching to these aims, power management control and yaw moment control will be done by three fuzzy controllers. Also, the above mentioned goals are weighted by another fuzzy sub-controller base on vehicle dynamic. Finally, Simulations performed in MATLAB/SIMULINK environment show that the proposed structure can enhance the vehicle performance in different modes effectively.
Abstract: A plausible architecture of an ancient genetic code is derived from an extended base triplet vector space over the Galois field of the extended base alphabet {D, G, A, U, C}, where the letter D represent one or more hypothetical bases with unspecific pairing. We hypothesized that the high degeneration of a primeval genetic code with five bases and the gradual origin and improvements of a primitive DNA repair system could make possible the transition from the ancient to the modern genetic code. Our results suggest that the Watson-Crick base pairing and the non-specific base pairing of the hypothetical ancestral base D used to define the sum and product operations are enough features to determine the coding constraints of the primeval and the modern genetic code, as well as the transition from the former to the later. Geometrical and algebraic properties of this vector space reveal that the present codon assignment of the standard genetic code could be induced from a primeval codon assignment. Besides, the Fourier spectrum of the extended DNA genome sequences derived from the multiple sequence alignment suggests that the called period-3 property of the present coding DNA sequences could also exist in the ancient coding DNA sequences.
Abstract: Efficient storage, transmission and use of video information are key requirements in many multimedia applications currently being addressed by MPEG-4. To fulfill these requirements, a new approach for representing video information which relies on an object-based representation, has been adopted. Therefore, objectbased watermarking schemes are needed for copyright protection. This paper proposes a novel blind object watermarking scheme for images and video using the in place lifting shape adaptive-discrete wavelet transform (SA-DWT). In order to make the watermark robust and transparent, the watermark is embedded in the average of wavelet blocks using the visual model based on the human visual system. Wavelet coefficients n least significant bits (LSBs) are adjusted in concert with the average. Simulation results shows that the proposed watermarking scheme is perceptually invisible and robust against many attacks such as lossy image/video compression (e.g. JPEG, JPEG2000 and MPEG-4), scaling, adding noise, filtering, etc.
Abstract: Mobile agents are a powerful approach to develop distributed systems since they migrate to hosts on which they have the resources to execute individual tasks. In a dynamic environment like a peer-to-peer network, Agents have to be generated frequently and dispatched to the network. Thus they will certainly consume a certain amount of bandwidth of each link in the network if there are too many agents migration through one or several links at the same time, they will introduce too much transferring overhead to the links eventually, these links will be busy and indirectly block the network traffic, therefore, there is a need of developing routing algorithms that consider about traffic load. In this paper we seek to create cooperation between a probabilistic manner according to the quality measure of the network traffic situation and the agent's migration decision making to the next hop based on decision tree learning algorithms.
Abstract: The past decade has seen enormous growth in the amount of software produced. However, given the ever increasing complexity of the software being developed and the concomitant rise in the typical project size, managers are becoming increasingly aware of the importance of issues that influence the productivity levels of the project teams involved. By analyzing the latest release of ISBSG data repository, we report on the factors found to significantly influence the productivity among which average team size and language type are the two most essential ones. Building on this we present an original model for evaluating the potential productivity during the project planning stage.
Abstract: Does a communication modality matter in delivering e-learning information? With the recent growth of broadcasting systems, media technologies and e-learning contents, various systems with different communication modalities have been introduced. In accordance with these trends, this study examines the effects of the information delivery modality on psychology of students. Findings from an experiment indicated that the delivering information which includes a video modality elicited higher degrees of credibility, quality, representativeness of content, and perceived suitability for delivering information than those of auditory information. However, there is no difference between content liking and attitude. The Implications of the findings and the limitations are discussed.
Abstract: Genome profiling (GP), a genotype based technology, which exploits random PCR and temperature gradient gel electrophoresis, has been successful in identification/classification of organisms. In this technology, spiddos (Species identification dots) and PaSS (Pattern similarity score) were employed for measuring the closeness (or distance) between genomes. Based on the closeness (PaSS), we can buildup phylogenetic trees of the organisms. We noticed that the topology of the tree is rather robust against the experimental fluctuation conveyed by spiddos. This fact was confirmed quantitatively in this study by computer-simulation, providing the limit of the reliability of this highly powerful methodology. As a result, we could demonstrate the effectiveness of the GP approach for identification/classification of organisms.
Abstract: Nayak et al have discussed in detail the inertial forces
such as Gravitational, Coriolis-Lense-Thirring and Centrifugal forces
in the Kerr-Newman Space-time in the Kerr-Newman Space-time.
The main theme of this paper is to study the Gravitational and
Centrifugal forces in the NUT-Kerr-Newman Space-time.
Abstract: Clustering categorical data is more complicated than
the numerical clustering because of its special properties. Scalability
and memory constraint is the challenging problem in clustering large
data set. This paper presents an incremental algorithm to cluster the
categorical data. Frequencies of attribute values contribute much in
clustering similar categorical objects. In this paper we propose new
similarity measures based on the frequencies of attribute values and
its cardinalities. The proposed measures and the algorithm are
experimented with the data sets from UCI data repository. Results
prove that the proposed method generates better clusters than the
existing one.
Abstract: Recently, permeable breakwaters have been suggested to overcome the disadvantages of fully protection breakwaters. These protection structures have minor impacts on the coastal environment and neighboring beaches where they provide a more economical protection from waves and currents. For regular waves, a numerical model is used (FLOW-3D, VOF) to investigate the hydraulic performance of a permeable breakwater. The model of permeable breakwater consists of a pair of identical vertical slotted walls with an impermeable upper and lower part, where the draft is a decimal multiple of the total depth. The middle part is permeable with a porosity of 50%. The second barrier is located at distant of 0.5 and 1.5 of the water depth from the first one. The numerical model is validated by comparisons with previous laboratory data and semi-analytical results of the same model. A good agreement between the numerical results and both laboratory data and semi-analytical results has been shown and the results indicate the applicability of the numerical model to reproduce most of the important features of the interaction. Through the numerical investigation, the friction factor of the model is carefully discussed.
Abstract: In this paper we present the PC cluster built at R.V.
College of Engineering (with great help from the Department of
Computer Science and Electrical Engineering). The structure of the
cluster is described and the performance is evaluated by rendering of
complex 3D Persistence of Vision (POV) images by the Ray-Tracing
algorithm. Here, we propose an unexampled method to render such
images, distributedly on a low cost scalable.
Abstract: An important structuring mechanism for knowledge bases is building clusters based on the content of their knowledge objects. The objects are clustered based on the principle of maximizing the intraclass similarity and minimizing the interclass similarity. Clustering can also facilitate taxonomy formation, that is, the organization of observations into a hierarchy of classes that group similar events together. Hierarchical representation allows us to easily manage the complexity of knowledge, to view the knowledge at different levels of details, and to focus our attention on the interesting aspects only. One of such efficient and easy to understand systems is Hierarchical Production rule (HPRs) system. A HPR, a standard production rule augmented with generality and specificity information, is of the following form Decision If < condition> Generality Specificity . HPRs systems are capable of handling taxonomical structures inherent in the knowledge about the real world. In this paper, a set of related HPRs is called a cluster and is represented by a HPR-tree. This paper discusses an algorithm based on cumulative learning scenario for dynamic structuring of clusters. The proposed scheme incrementally incorporates new knowledge into the set of clusters from the previous episodes and also maintains summary of clusters as Synopsis to be used in the future episodes. Examples are given to demonstrate the behaviour of the proposed scheme. The suggested incremental structuring of clusters would be useful in mining data streams.
Abstract: Statistical analysis of electrophysiological recordings
obtained under, e.g. tactile, stimulation frequently suggests participation
in the network dynamics of experimentally unobserved “hidden"
neurons. Such interneurons making synapses to experimentally
recorded neurons may strongly alter their dynamical responses to
the stimuli. We propose a mathematical method that formalizes this
possibility and provides an algorithm for inferring on the presence
and dynamics of hidden neurons based on fitting of the experimental
data to spike trains generated by the network model. The model
makes use of Integrate and Fire neurons “chemically" coupled
through exponentially decaying synaptic currents. We test the method
on simulated data and also provide an example of its application to
the experimental recording from the Dorsal Column Nuclei neurons
of the rat under tactile stimulation of a hind limb.