Abstract: Predicting earnings management is vital for the capital
market participants, financial analysts and managers. The aim of this
research is attempting to respond to this query: Is there a significant
difference between the regression model and neural networks’
models in predicting earnings management, and which one leads to a
superior prediction of it? In approaching this question, a Linear
Regression (LR) model was compared with two neural networks
including Multi-Layer Perceptron (MLP), and Generalized
Regression Neural Network (GRNN). The population of this study
includes 94 listed companies in Tehran Stock Exchange (TSE)
market from 2003 to 2011. After the results of all models were
acquired, ANOVA was exerted to test the hypotheses. In general, the
summary of statistical results showed that the precision of GRNN did
not exhibit a significant difference in comparison with MLP. In
addition, the mean square error of the MLP and GRNN showed a
significant difference with the multi variable LR model. These
findings support the notion of nonlinear behavior of the earnings
management. Therefore, it is more appropriate for capital market
participants to analyze earnings management based upon neural
networks techniques, and not to adopt linear regression models.
Abstract: In recent years, new techniques for solving complex
problems in engineering are proposed. One of these techniques is
JPSO algorithm. With innovative changes in the nature of the jump
algorithm JPSO, it is possible to construct a graph-based solution
with a new algorithm called G-JPSO. In this paper, a new algorithm
to solve the optimal control problem Fletcher-Powell and optimal
control of pumps in water distribution network was evaluated.
Optimal control of pumps comprise of optimum timetable operation
(status on and off) for each of the pumps at the desired time interval.
Maximum number of status on and off for each pumps imposed to the
objective function as another constraint. To determine the optimal
operation of pumps, a model-based optimization-simulation
algorithm was developed based on G-JPSO and JPSO algorithms.
The proposed algorithm results were compared well with the ant
colony algorithm, genetic and JPSO results. This shows the
robustness of proposed algorithm in finding near optimum solutions
with reasonable computational cost.
Abstract: Operation enhancement in an air cooler depends on
rate of heat transfer, and pressure drop. In this paper for a given heat
duty, study of the effects of FPI (Fin Per Inch) and fin type (circular
and hexagonal fins) on heat transfer, and pressure drop in an air
cooler in Iran, Arvand petrochemical. A program in EES
(Engineering Equations Solver) software moreover, Aspen B-JAC
and HTFS+ softwares are used for this purpose to solve governing
equations. At first the simulated results obtained from this program is
compared to the experimental data for two cases of FPI. The effects
of FPI from 3 to 15 over heat transfer (Q) to pressure drop ratio
(Q/Δp ratio). This ratio is one of the main parameters in design, and
simulation heat exchangers. The results show that heat transfer (Q)
and pressure drop increase with increasing FPI steadily, and the Q/Δp
ratio increases to FPI=12 and then decreased gradually to FPI=15,
and Q/Δp ratio is maximum at FPI=12. The FPI value selection
between 8 and 12 obtained as a result to optimum heat transfer to
pressure drop ratio. Also by contrast, between circular and hexagonal
fins results, the Q/Δp ratio of hexagonal fins more than Q/Δp ratio of
circular fins for FPI between 8 and 12 (optimum FPI)
Abstract: This paper proposes a novel heuristic algorithm that aims to determine the best size and location of distributed generators in unbalanced distribution networks. The proposed heuristic algorithm can deal with the planning cases where power loss is to be optimized without violating the system practical constraints. The distributed generation units in the proposed algorithm is modeled as voltage controlled node with the flexibility to be converted to constant power factor node in case of reactive power limit violation. The proposed algorithm is implemented in MATLAB and tested on the IEEE 37 -node feeder. The results obtained show the effectiveness of the proposed algorithm.
Abstract: Tannins are a unique category of plant phytochemicals
especially in terms of their vast potential health-benefiting properties.
Researchers have described the capacity of tannins to enhance
glucose uptake and inhibit adipogenesis, thus being potential drugs
for the treatment of non-insulin dependent diabetes mellitus. Thus,
the present research was conducted to find out tannin content of food
products. The percentage of tannin in various analyzed sources
ranged from 0.0 to 108.53%; highest in kathaa and lowest in ker and
mango bark. The percentage of tannins present in the plants,
however, varies. Numerous studies have confirmed that the naturally
occurring polyphenols are key factor for the beneficial effects of the
herbal medicines. Isolation and identification of active constituents
from plants, preparation of standardized dose & dosage regimen can
play a significant role in improving the hypoglycaemic action.
Abstract: The paper aims to evaluate the effect of online
advertising on consumer purchase behavior in Malaysian
organizations. The paper has potential to extend and refine theory. A
survey was distributed among Students of UTM university during the
winter 2014 and 160 responses were collected. Regression analysis
was used to test the hypothesized relationships of the model. Result
shows that the predictors (cost saving factor, convenience factor and
customized product or services) have positive impact on intention to
continue seeking online advertising.
Abstract: This paper reports the viability of developing Zn-27Al
alloy matrix hybrid composites reinforced with alumina, graphite and
fly ash (solid waste bye product of coal in thermal power plants).
This research work was aimed at developing low cost-high
performance Zn-27Al matrix composite with low density. Alumina
particulates (Al2O3), graphite added with 0, 2, 3, 4 and 5 wt% fly ash
were utilized to prepare 10wt% reinforcing phase with Zn-27Al alloy
as matrix using two-step stir casting method. Density measurement,
estimated percentage porosity, tensile testing, micro hardness
measurement and optical microscopy were used to assess the
performance of the composites produced. The results show that the
hardness, ultimate tensile strength, and percent elongation of the
hybrid composites decrease with increase in fly ash content. The
maximum decrease in hardness and ultimate tensile strength of
13.72% and 15.25% respectively were observed for composite grade
containing 5wt% fly ash. The percentage elongation of composite
sample without fly ash is 8.9% which is comparable with that of the
sample containing 2wt% fly ash with percentage elongation of 8.8%.
The fracture toughness of the fly ash containing composites was
however superior to those of composites without fly ash with 5wt%
fly ash containing composite exhibiting the highest fracture
toughness. The results show that fly ash can be utilized as
complementary reinforcement in ZA-27 alloy matrix composite to
reduce cost.
Abstract: In view of the requirements of the current industrial
processes, the instrumentation plays a critical role. In this context,
this work aims to raise some the operating characteristics of the level
and flow transmitters, in addition to observing their similarities and
possible limitations configurations.
Abstract: This work explores the inter-region investment
behaviors of Integrated Circuit (IC) design industry from Taiwan to
China using the amount of foreign direct investment (FDI). According
to the mutual dependence among different IC design industrial
locations, Lotka-Volterra model is utilized to explore the FDI
interactions between South and East China. Effects of inter-regional
collaborations on FDI flows into China are considered. The analysis
results show that FDIs into South China for IC design industry
significantly inspire the subsequent FDIs into East China, while FDIs
into East China for Taiwan’s IC design industry significantly hinder
the subsequent FDIs into South China. Because the supply chain along
IC industry includes upstream IC design, midstream manufacturing, as
well as downstream packing and testing enterprises, IC design industry
has to cooperate with IC manufacturing, packaging and testing
industries in the same area to form a strong IC industrial cluster.
Taiwan’s IC design industry implement the largest FDI amount into
East China and the second largest FDI amount into South China
among the four regions: North, East, Mid-West and South China. If IC
design houses undertake more FDIs in South China, those in East
China are urged to incrementally implement more FDIs into East
China to maintain the competitive advantages of the IC supply chain in
East China. On the other hand, as the FDIs in East China rise, the FDIs
in South China will successively decline since capitals have
concentrated in East China. In addition, this investigation proves that
the prediction of Lotka-Volterra model in FDI trends is accurate
because the industrial interactions between the two regions are
included. Finally, this work confirms that the FDI flows cannot reach a
stable equilibrium point, so the FDI inflows into East and South China
will expand in the future.
Abstract: Rapid population growth, urbanization and
industrialization are known as the most important factors of
environment problems. Elimination and management of solid wastes
are also within the most important environment problems. One of the
main problems in solid waste management is the selection of the best
site for elimination of solid wastes. Lately, Geographical Information
System (GIS) has been used for easing selection of landfill area. GIS
has the ability of imitating necessary economic, environmental and
political limitations. They play an important role for the site selection
of landfill area as a decision support tool. In this study; map layers will be studied for minimum effect of
environmental, social and cultural factors and maximum effect for
engineering/economic factors for site selection of landfill areas and
using GIS for a decision support mechanism in solid waste landfill
areas site selection will be presented in Aksaray/Turkey city,
Güzelyurt district practice.
Abstract: The consumption of food contaminated with molds
(microscopic filamentous fungi) and their toxic metabolites results in
the development of food-borne mycotoxicosis. The spores of molds
are ubiquitously spread in the environment and can be detected
everywhere. Ochratoxin A is a toxic and potentially carcinogenic
fungal toxin found in a variety of food commodities. In this study, the
mycological quality of various ready-to-eat local and imported pork
meat and meat byproducts sold in Egyptian markets were assessed
and the presence of various molds was determined in pork used as a
raw material, edible organs as liver and kidney as well as in
fermented raw meat by-products. The study assessed the mycological
quality of pork raw meat and their by-products sold in commercial
shops in Cairo, Egypt. Mycological analysis was conducted on
(n=110) samples which included pig’s livers and kidneys from
Egyptian Bassatin slaughter house; local and imported processed
pork meat by-products from Egyptian pork markets. The isolates
were identified using traditional mycological and biochemical tests.
All kidney and liver samples were positive to molds growth while all
byproducts were negative. Ochratoxin A levels were quantitatively
analyzed using the high performance liquid chromatography (HPLC)
and the highest results were present in kidney 7.51 part per billion
(ppb) followed by minced meat 6.19 ppb generally the local samples
showed higher levels than the imported ones. To the best of our
knowledge, this is the first report on mycotoxins detection and
quantification from pork by-products in Egypt.
Abstract: This paper presents a speed estimation scheme based
on second-order sliding-mode Super Twisting Algorithm (STA) and
Model Reference Adaptive System (MRAS) estimation theory for
Sensorless control of multiphase induction machine. A stator current
observer is designed based on the STA, which is utilized to take the
place of the reference voltage model of the standard MRAS
algorithm. The observer is insensitive to the variation of rotor
resistance and magnetizing inductance when the states arrive at the
sliding mode. Derivatives of rotor flux are obtained and designed as
the state of MRAS, thus eliminating the integration. Compared with
the first-order sliding-mode speed estimator, the proposed scheme
makes full use of the auxiliary sliding-mode surface, thus alleviating
the chattering behavior without increasing the complexity. Simulation
results show the robustness and effectiveness of the proposed
scheme.
Abstract: Environmental and functional conditions, sometimes,
necessitate the architectural plan of the building to be asymmetric,
and this result in an asymmetric structure. In such cases finding an
optimal pattern for locating the components of lateral load bearing
system, including shear walls, in the building’s plan is desired. In
case of shear wall in addition to the location the shape of the wall
cross-section is also an effective factor. Various types of shear walls
and their proper layout might come effective in better stiffness
distribution and more appropriate seismic response of the building.
Several studies have been conducted in the context of analysis and
design of shear walls; however, few studies have been performed on
making decisions for the location and form of shear walls in multistory
buildings, especially those with irregular plan. In this study, an
attempt has been made to obtain the most reliable seismic behavior of
multi-story reinforced concrete vertically chamfered buildings by
using more appropriate shear walls form and arrangement in 7-, 10-,
12-, and 15-stoy buildings. The considered forms and arrangements
include common rectangular walls and L-, T-, U- and Z-shaped plan,
located as the core or in the outer frames of the building structure.
Comparison of seismic behaviors of the buildings, including
maximum roof displacement and particularly formation of plastic
hinges and their distribution in the buildings’ structures, have been
done based on the results of a series of nonlinear time history
analyses, by using a set of selected earthquake records. Results show
that shear walls with U-shaped cross-section, placed as the building
central core, and also walls with Z-shaped cross-section, placed at the
corners give the building more reliable seismic behavior.
Abstract: Structural failure is caused mainly by damage that
often occurs on structures. Many researchers focus on to obtain very
efficient tools to detect the damage in structures in the early state. In
the past decades, a subject that has received considerable attention in
literature is the damage detection as determined by variations in the
dynamic characteristics or response of structures. The study presents
a new damage identification technique. The technique detects the
damage location for the incomplete structure system using output
data only. The method indicates the damage based on the free
vibration test data by using ‘Two Points Condensation (TPC)
technique’. This method creates a set of matrices by reducing the
structural system to two degrees of freedom systems. The current
stiffness matrices obtain from optimization the equation of motion
using the measured test data. The current stiffness matrices compare
with original (undamaged) stiffness matrices. The large percentage
changes in matrices’ coefficients lead to the location of the damage. TPC technique is applied to the experimental data of a simply
supported steel beam model structure after inducing thickness change
in one element, where two cases consider. The method detects the
damage and determines its location accurately in both cases. In
addition, the results illustrate these changes in stiffness matrix can be
a useful tool for continuous monitoring of structural safety using
ambient vibration data. Furthermore, its efficiency proves that this
technique can be used also for big structures.
Abstract: The level and type of student academic motivation are
the key factors in their development and determine the effectiveness
of their education. Improving motivation is very important with
regard to courses on middle school mathematics. This article examines the general position regarding the practice of
academic motivation. It also examines the particular features of
mathematical problem solving in a school setting.
Abstract: Academic libraries in Malaysia are still not prepared
for disaster even though several occasions have been reported. The
study sets out to assess the current status of preparedness in disaster
management among Malaysian academic libraries in the State of
Selangor and the Federal Territory of Kuala Lumpur. To obtain a
base level of knowledge on disaster preparedness of current practices,
a questionnaire was distributed to chief librarians or their assignees in
charge of disaster or emergency preparedness at 40 academic
libraries and 34 responses were received. The study revolved around
the current status of preparedness, on various issues including
existence of disaster preparedness plan among academic libraries in
Malaysia, disaster experiences by the academic libraries, funding,
risk assessment activities and involvement of library staff in disaster
management. Frequency and percentage tables were used in the
analysis of the data collected. Some of the academic libraries under
study have experienced one form of disaster or the other. Most of the
academic libraries do not have a written disaster preparedness plan.
The risk assessments and staff involvement in disaster preparedness
by these libraries were generally adequate.
Abstract: Many existing amusement parks have been operated
with assistance of a variety of information and communications
technologies to design friendly and efficient service systems for
tourists. However, these systems leave various levels of decisions to
tourists to make by themselves. This incurs pressure on tourists and
thereby bringing negative experience in their tour. This paper
proposes a smart amusement park system to offer each tourist the
GPS-based customized plan without tourists making decisions by
themselves. The proposed system consists of the mobile app
subsystem, the central subsystem, and the detecting/counting
subsystem. The mobile app subsystem interacts with the central
subsystem. The central subsystem performs the necessary computing
and database management of the proposed system. The
detecting/counting subsystem aims to detect and compute the number
of visitors to an attraction. Experimental results show that the
proposed system can not only work well, but also provide an
innovative business operating model for owners of amusement parks.
Abstract: This paper illustrates the background of various
concepts, approaches, terminologies used to describe the basic
framework of an Islamic Hotel Room design. This paper reviews the
theoretical views in establishing a suitable and optimum environment
for Muslim as well as non-Muslim guests in hotel rooms while
according to shariah. It involves a few research methodologies that
requires the researcher to study on a few characteristics needed to
create more efficient rooms in terms of social interaction, economic
growth and other tolerable elements. This paper intends on revealing
the elements that are vital and may contribute for hotels in achieving
a more conclusive research on space planning for hotel rooms
focusing on the shariah and Muslim guests. Malaysia is an Islamic
country and has billion of tourists coming over for business and
recreational purposes. Therefore, having a righteous environment that
best suit this target user is important in terms of generating the
economy as well as providing a better understanding to the
community on the benefits of applying these qualities in a
conventional resort design.
Abstract: The purpose of the study is to find out relation of
moral massage between the authority and globalization in proverb.
Proverb is one of the many forms of cultural identity of the
Indonesian/Malay people filled with moral values. The values
contained within those proverbs are beneficial not only to the society,
but also to those who held power amidst on this era of globalization.
The method being used is qualitative research through content
analysis which is done by describing and uncovering the forms and
meanings of proverbs used within Indonesia Minangkabau society.
Sources for this study’s data were extracted from a Minangkabau
native speaker in the sub district of Tanah Abang, Jakarta. Said
sources were retrieved through a series of interviews with the
Minangkabau native speaker, whose speech is still adorned with
idiomatic expressions. The research findings show that there are 30
existed proverbs or idiomatic expressions in the Minangkabau
language often used by its indigenous people. The thirty data contain
moral values which are closely interwoven with the matter of power
and globalization. Analytical results show that the fourteen moral
values contained within proverbs reflect a firm connection between
rule and power in globalization; such as: responsible, brave,
togetherness and consensus, tolerance, politeness, thorough and
meticulous, honest and keeping promise, ingenious and learning,
care, self-correction, be fair, alert, arbitrary, self-awareness.
Structurally, proverbs possess an unchangeably formal construction;
symbolically, proverbs possess meanings that are clearly decided
through ethnographic communicative factors along with situational
and cultural contexts. Values contained within proverbs may be used
as a guide in social management, be it between fellow men, between
men and nature, or even between men and their Creator. Therefore,
the meanings and values contained within the morals of proverbs
could also be utilized as a counsel for those who rule and in charge of
power in order to stem the tides of globalization that had already
spread into sectoral, territorial and educational continuums.
Abstract: Comparative analysis of the properties of melon seed,
coconut fruit and their oil yield were evaluated in this work using
standard analytical technique AOAC. The results of the analysis
carried out revealed that the moisture contents of the samples studied
are 11.15% (melon) and 7.59% (coconut). The crude lipid content are
46.10% (melon) and 55.15% (coconut).The treatment combinations
used (leaching time, leaching temperature and solute: solvent ratio)
showed significant difference (p < 0.05) in yield between the
samples, with melon oil seed flour having a higher percentage range
of oil yield (41.30 – 52.90%) and coconut (36.25 – 49.83%). The
physical characterization of the extracted oil was also carried out.
The values gotten for refractive index are 1.487 (melon seed oil) and
1.361 (coconut oil) and viscosities are 0.008 (melon seed oil) and
0.002 (coconut oil). The chemical analysis of the extracted oils shows
acid value of 1.00mg NaOH/g oil (melon oil), 10.050mg NaOH/g oil
(coconut oil) and saponification value of 187.00mg/KOH (melon oil)
and 183.26mg/KOH (coconut oil). The iodine value of the melon oil
gave 75.00mg I2/g and 81.00mg I2/g for coconut oil. A standard
statistical package Minitab version 16.0 was used in the regression
analysis and analysis of variance (ANOVA). The statistical software
mentioned above was also used to optimize the leaching process.
Both samples gave high oil yield at the same optimal conditions. The
optimal conditions to obtain highest oil yield ≥ 52% (melon seed)
and ≥ 48% (coconut seed) are solute - solvent ratio of 40g/ml,
leaching time of 2hours and leaching temperature of 50oC. The two
samples studied have potential of yielding oil with melon seed giving
the higher yield.