Abstract: The role of corporate governance is to reduce the
divergence of interests between shareholders and managers. The role
of corporate governance is more useful when managers have an
incentive to deviate from shareholders- interests. One example of
management-s deviation from shareholders- interests is the
management of earnings through the use of accounting accruals. This
paper examines the association between corporate governance
internal mechanisms ownership concentration, board independence,
the existence of CEO-Chairman duality and earnings management.
Firm size and leverage are control variables. The population used in
this study comprises firms listed on the Tehran Stock Exchange
(TSE) between 2004 and 2008, the sample comprises 196 firms.
Panel Data method is employed as technique to estimate the model.
We find that there is negative significant association between
ownership concentration and board independence manage earnings
with earnings management, there is negative significant association
between the existence of CEO-Chairman duality and earnings
management. This study also found a positive significant association
between control variable (firm size and leverage) and earnings
management.
Abstract: In synchronized games players make their moves simultaneously
rather than alternately. Synchronized Quadromineering is
the synchronized version of Quadromineering, a variants of a classical
two-player combinatorial game called Domineering. Experimental
results for small m × n boards (with m + n < 15) and some
theoretical results for general k × n boards (with k = 4, 5, 6) are
presented. Moreover, some Synchronized Quadromineering variants
are also investigated.
Abstract: The environmental impact caused by industries is an issue that, in the last 20 years, has become very important in terms of society, economics and politics in Colombia. Particularly, the tannery process is extremely polluting because of uneffective treatments and regulations given to the dumping process and atmospheric emissions. Considering that, this investigation is intended to propose a management model based on the integration of Lean Supply Chain, Green Supply Chain, Cleaner Production and ISO 14001-2004, that prioritizes the strategic components of the organizations. As a result, a management model will be obtained and it will provide a strategic perspective through a systemic approach to the tanning process. This will be achieved through the use of Multicriteria Decision tools, along with Quality Function Deployment and Fuzzy Logic. The strategic approach that embraces the management model using the alignment of Lean Supply Chain, Green Supply Chain, Cleaner Production and ISO 14001-2004, is an integrated perspective that allows a gradual frame of the tactical and operative elements through the correct setting of the information flow, improving the decision making process. In that way, Small Medium Enterprises (SMEs) could improve their productivity, competitiveness and as an added value, the minimization of the environmental impact. This improvement is expected to be controlled through a Dashboard that helps the Organization measure its performance along the implementation of the model in its productive process.
Abstract: This paper aims to improve a fine lapping process of
hard disk drive (HDD) lapping machines by removing materials from
each slider together with controlling the strip height (SH) variation to
minimum value. The standard deviation is the key parameter to
evaluate the strip height variation, hence it is minimized. In this
paper, a design of experiment (DOE) with factorial analysis by twoway
analysis of variance (ANOVA) is adopted to obtain a
statistically information. The statistics results reveal that initial stripe
height patterns affect the final SH variation. Therefore, initial SH
classification using a radial basis function neural network is
implemented to achieve the proportional gain prediction.
Abstract: This paper presents an overview of the multiobjective shortest path problem (MSPP) and a review of essential and recent issues regarding the methods to its solution. The paper further explores a multiobjective evolutionary algorithm as applied to the MSPP and describes its behavior in terms of diversity of solutions, computational complexity, and optimality of solutions. Results show that the evolutionary algorithm can find diverse solutions to the MSPP in polynomial time (based on several network instances) and can be an alternative when other methods are trapped by the tractability problem.
Abstract: In this paper, a novel approach for robust trajectory tracking of induction motor drive is presented. By combining variable structure systems theory with fuzzy logic concept and neural network techniques, a new algorithm is developed. Fuzzy logic was used for the adaptation of the learning algorithm to improve the robustness of learning and operating of the neural network. The developed control algorithm is robust to parameter variations and external influences. It also assures precise trajectory tracking with the prescribed dynamics. The algorithm was verified by simulation and the results obtained demonstrate the effectiveness of the designed controller of induction motor drives which considered as highly non linear dynamic complex systems and variable characteristics over the operating conditions.
Abstract: From the importance of the conference and its
constructive role in the studies discussion, there must be a strong
organization that allows the exploitation of the discussions in opening
new horizons. The vast amount of information scattered across the
web, make it difficult to find experts, who can play a prominent role
in organizing conferences. In this paper we proposed a new approach
of extracting researchers- information from various Web resources
and correlating them in order to confirm their correctness. As a
validator of this approach, we propose a service that will be useful to
set up a conference. Its main objective is to find appropriate experts,
as well as the social events for a conference. For this application we
us Semantic Web technologies like RDF and ontology to represent
the confirmed information, which are linked to another ontology
(skills ontology) that are used to present and compute the expertise.
Abstract: In this study we propose a novel monitor hydraulic
automatic gauge control (HAGC) system based on fuzzy feedforward
controller. This is used in the development of cold rolling
mill automation system to improve the quality of cold strip. According to features/ properties of entry steel strip like its average
yield stress, width of strip, and desired exit thickness, this controller realizes the compensation for the exit thickness error. The traditional methods of adjusting the roller position, can-t tolerate the variance in
the entry steel strip. The proposed method uses a mathematical model
of the system together with the expert knowledge to perform this adjustment while minimizing the effect of the stated problem. In
order to improve the speed of the controller in rejecting disturbances
introduced by entry strip thickness variations, expert knowledge is added as a feed-forward term to the HAGC system. Simulation
results for the application of the proposed controller to a real cold mill show that the exit strip quality is highly improved.
Abstract: We report here, the results of molecular dynamics
simulation of p-doped (Ga-face)GaN over n-doped (Siface)(
0001)4H-SiC hetero-epitaxial material system with one-layer
each of Ga-flux and (Al-face)AlN, as the interface materials, in the
form of, the total Density of States (DOS). It is found that the total
DOS at the Fermi-level for the heavily p-doped (Ga-face)GaN and ndoped
(Si-face)4H-SiC hetero-epitaxial system, with one layer of
(Al-face)AlN as the interface material, is comparatively higher than
that of the various cases studied, indicating that there could be good
vertical conduction across the (Ga-face)GaN over (Si-face)(0001)4HSiC
hetero-epitaxial material system.
Abstract: In order to study seed yield and seed yield
components in bean under reduced irrigation condition and
assessment drought tolerance of genotypes, 15 lines of White beans
were evaluated in two separate RCB design with 3 replications under
stress and non stress conditions. Analysis of variance showed that
there were significant differences among varieties in terms of traits
under study, indicating the existence of genetic variation among
varieties. The results indicate that drought stress reduced seed yield,
number of seed per plant, biological yield and number of pod in
White been. In non stress condition, yield was highly correlated with
the biological yield, whereas in stress condition it was highly
correlated with harvest index. Results of stepwise regression showed
that, selection can we done based on, biological yield, harvest index,
number of seed per pod, seed length, 100 seed weight. Result of path
analysis showed that the highest direct effect, being positive, was
related to biological yield in non stress and to harvest index in stress
conditions. Factor analysis were accomplished in stress and nonstress
condition a, there were 4 factors that explained more than 76
percent of total variations. We used several selection indices such as
Stress Susceptibility Index ( SSI ), Geometric Mean Productivity (
GMP ), Mean Productivity ( MP ), Stress Tolerance Index ( STI ) and
Tolerance Index ( TOL ) to study drought tolerance of genotypes, we
found that the best Stress Index for selection tolerance genotypes
were STI, GMP and MP were the greatest correlations between these
Indices and seed yield under stress and non stress conditions. In
classification of genotypes base on phenotypic characteristics, using
cluster analysis ( UPGMA ), all allels classified in 5 separate groups
in stress and non stress conditions.
Abstract: novel and simple method is introduced for rapid and
highly efficient water treatment by reverse osmosis (RO) method using
multi-walled carbon nanotubes (MWCNTs) / polyacrylonitrile (PAN)
polymer as a flexible, highly efficient, reusable and semi-permeable
mixed matrix membrane (MMM). For this purpose, MWCNTs were
directly synthesized and on-line purified by chemical vapor deposition
(CVD) process, followed by directing the MWCNT bundles towards an
ultrasonic bath, in which PAN polymer was simultaneously suspended
inside a solid porous silica support in water at temperature to ~70 οC.
Fabrication process of MMM was finally completed by hot isostatic
pressing (HIP) process. In accordance with the analytical figures of
merit, the efficiency of fabricated MMM was ~97%. The rate of water
treatment process was also evaluated to 6.35 L min-1. The results reveal
that, the CNT-based MMM is suitable for rapid treatment of different
forms of industrial, sea, drinking and well water samples.
Abstract: Losses of surfactant due to sorption need to be
considered when selecting surfactant doses for soil bioremediation.
The degree of surfactant sorption onto soil depends primarily on the
organic carbon fraction of soil and the chemical nature of the
surfactant. The use of biosurfactants in the control of the
bioavailability of toxicants in soils is an attractive option because of
their biodegradability. In this work biosurfactants were produced
from a cheap raw material, trimming vine shoots, employing
Lactobacillus pentosus. When biosurfactants from L. pentosus was
added to sediments the surface tensión of the water containing the
sediments rapidly increase, the same behaviour was observed with
the chemical surfactant Tween 20; whereas sodyum dodecyl sulphate
(SDS) kept the surface tension of the water around 36 mN/m. It
means, that the behaviour of biosurfactants from L. pentosus is more
similar to non-ionic surfactatns than to anionic surfactants.
Abstract: During the last few years, several sheet hydroforming
processes have been introduced. Despite the advantages of these
methods, they have some limitations. Of the processes, the two main
ones are the standard hydroforming and hydromechanical deep
drawing. A new sheet hydroforming die set was proposed that has the
advantages of both processes and eliminates their limitations. In this
method, a polyurethane plate was used as a part of the die-set to
control the blank holder force. This paper outlines the Taguchi
optimization methodology, which is applied to optimize the effective
parameters in forming cylindrical cups by the new die set of sheet
hydroforming process. The process parameters evaluated in this
research are polyurethane hardness, polyurethane thickness, forming
pressure path and polyurethane hole diameter. The design of
experiments based upon L9 orthogonal arrays by Taguchi was used
and analysis of variance (ANOVA) was employed to analyze the
effect of these parameters on the forming pressure. The analysis of
the results showed that the optimal combination for low forming
pressure is harder polyurethane, bigger diameter of polyurethane hole
and thinner polyurethane. Finally, the confirmation test was derived
based on the optimal combination of parameters and it was shown
that the Taguchi method is suitable to examine the optimization
process.
Abstract: Agricultural waste is mainly composed of cellulose
and hemicelluloses which can be converted to sugars. The
inexpensive reducing sugar from durian peel was obtained by
hydrolysis with HCl concentration at 0.5-2.0% (v/v). The hydrolysis
range of time was for 15-60 min when the mixture was autoclaved at
121 °C. The result showed that acid hydrolysis efficiency (AHE)
highest to 80.99% at condition is 2.0%concentration for 15 min.
Reducing sugar highest to 56.07 g/litre at condition is 2.0%
concentration for 45min. Total sugar highest to 59.83 g/litre at
condition is 2.0%concentration for 45min, which was not significant
(p < 0.05) with condition 2.0% concentration for 30 min and 1.5 %
concentration for 45 and 60 min. The increase in concentration
increased AHE, reducing sugar and total sugar. The hydrolysis time
had no effect on AHE, reducing sugar and total sugar. The maximum
reducing sugars of each concentration were at hydrolysis time 45
min .The hydrolysated were analysis by HPLC, the results revealed
that the principle of sugar were glucose, fructose and xylose.
Abstract: In this paper, we study the knapsack sharing problem, a variant of the well-known NP-Hard single knapsack problem. We investigate the use of a tree search for optimally solving the problem. The used method combines two complementary phases: a reduction interval search phase and a branch and bound procedure one. First, the reduction phase applies a polynomial reduction strategy; that is used for decomposing the problem into a series of knapsack problems. Second, the tree search procedure is applied in order to attain a set of optimal capacities characterizing the knapsack problems. Finally, the performance of the proposed optimal algorithm is evaluated on a set of instances of the literature and its runtime is compared to the best exact algorithm of the literature.
Abstract: Horizontal wells are proven to be better producers
because they can be extended for a long distance in the pay zone.
Engineers have the technical means to forecast the well productivity
for a given horizontal length. However, experiences have shown that
the actual production rate is often significantly less than that of
forecasted. It is a difficult task, if not impossible to identify the real
reason why a horizontal well is not producing what was forecasted.
Often the source of problem lies in the drilling of horizontal section
such as permeability reduction in the pay zone due to mud invasion
or snaky well patterns created during drilling. Although drillers aim
to drill a constant inclination hole in the pay zone, the more frequent
outcome is a sinusoidal wellbore trajectory. The two factors, which
play an important role in wellbore tortuosity, are the inclination and
side force at bit. A constant inclination horizontal well can only be
drilled if the bit face is maintained perpendicular to longitudinal axis
of bottom hole assembly (BHA) while keeping the side force nil at
the bit. This approach assumes that there exists no formation force at
bit. Hence, an appropriate BHA can be designed if bit side force and
bit tilt are determined accurately. The Artificial Neural Network
(ANN) is superior to existing analytical techniques. In this study, the
neural networks have been employed as a general approximation tool
for estimation of the bit side forces. A number of samples are
analyzed with ANN for parameters of bit side force and the results
are compared with exact analysis. Back Propagation Neural network
(BPN) is used to approximation of bit side forces. Resultant low
relative error value of the test indicates the usability of the BPN in
this area.
Abstract: Building inspection is one of the key components of building maintenance. The primary purpose of performing a building inspection is to evaluate the building-s condition. Without inspection, it is difficult to determine a built asset-s current condition, so failure to inspect can contribute to the asset-s future failure. Traditionally, a longhand survey description has been widely used for property condition reports. Surveys that employ ratings instead of descriptions are gaining wide acceptance in the industry because they cater to the need for numerical analysis output. These kinds of surveys are also in keeping with the new RICS HomeBuyer Report 2009. In this paper, we propose a new assessment method, derived from the current rating systems, for assessing the specifically smart school building-s condition and rating the seriousness of each defect identified. These two assessment criteria are then multiplied to find the building-s score, which we called the Condition Survey Protocol (CSP) 1 Matrix. Instead of a longhand description of a building-s defects, this matrix requires concise explanations about the defects identified, thus saving on-site time during a smart school building inspection. The full score is used to give the building an overall rating: Good, Fair or Dilapidated.
Abstract: The purpose of this paper is to provide a practical
example to the Linear Quadratic Gaussian (LQG) controller. This
method includes a description and some discussion of the discrete
Kalman state estimator. One aspect of this optimality is that the
estimator incorporates all information that can be provided to it. It
processes all available measurements, regardless of their precision, to
estimate the current value of the variables of interest, with use of
knowledge of the system and measurement device dynamics, the
statistical description of the system noises, measurement errors, and
uncertainty in the dynamics models.
Since the time of its introduction, the Kalman filter has been the
subject of extensive research and application, particularly in the area
of autonomous or assisted navigation. For example, to determine the
velocity of an aircraft or sideslip angle, one could use a Doppler
radar, the velocity indications of an inertial navigation system, or the
relative wind information in the air data system. Rather than ignore
any of these outputs, a Kalman filter could be built to combine all of
this data and knowledge of the various systems- dynamics to
generate an overall best estimate of velocity and sideslip angle.
Abstract: Combining energy efficiency with renewable energy
sources constitutes a key strategy for a sustainable future. The wind
power sector stands out as a fundamental element for the
achievement of the European renewable objectives and Portugal is no
exception to the increase of the wind energy for the electricity
generation. This work proposes an optimization model for the long
range electricity power planning in a system similar to the
Portuguese one, where the expected impacts of the increasing
installed wind power on the operating performance of thermal power
plants are taken into account. The main results indicate that the
increasing penetration of wind power in the electricity system will
have significant effects on the combined cycle gas power plants
operation and on the theoretically expected cost reduction and
environmental gains. This research demonstrated the need to address
the impact that energy sources with variable output may have, not
only on the short-term operational planning, but especially on the
medium to long range planning activities, in order to meet the
strategic objectives for the energy sector.
Abstract: This paper proposes a novel approach that combines statistical models and support vector machines. A hybrid scheme which appropriately incorporates the advantages of both the generative and discriminant model paradigms is described and evaluated. Support vector machines (SVMs) are trained to divide the whole speakers' space into small subsets of speakers within a hierarchical tree structure. During testing a speech token is assigned to its corresponding group and evaluation using gaussian mixture models (GMMs) is then processed. Experimental results show that the proposed method can significantly improve the performance of text independent speaker identification task. We report improvements of up to 50% reduction in identification error rate compared to the baseline statistical model.