Abstract: This study aims to investigate empirically the valuerelevance
of accounting information to domestic investors in Tehran
stock exchange from 1999 to 2006. During the present research
impacts of two factors, including positive vs. negative earnings and
the firm size are considered as well. The authors used earnings per
share and annual change of earnings per share as the income
statement indices, and book value of equity per share as the balance
sheet index. Return and Price models through regression analysis are
deployed in order to test the research hypothesis. Results depicted
that accounting information is value-relevance to domestic investors
in Tehran Stock Exchange according to both studied models.
However, income statement information has more value-relevance
than the balance sheet information. Furthermore, positive vs. negative
earnings and firm size seems to have significant impact on valuerelevance
of accounting information.
Abstract: International trade involves both large and small firms
engaged in business overseas. Possible drivers that force companies
to enter international markets include increasing competition at the
domestic market, maturing domestic markets, and limited domestic
market opportunities. Technology is an important driving factor in
shaping international marketing strategy as well as in driving force
towards a more global marketplace, especially technology in
communication. It includes telephones, the internet, computer
systems and e-mail. There are three main marketing strategy choices,
namely standardization approach, adaptation approach and middleof-
the-road approach that companies implement to overseas markets.
The decision depends on situations and factors facing the companies
in the international markets. In this paper, the contingency concept is
considered that no single strategy can be effective in all contexts.
The effect of strategy on performance depends on specific situational
variables. Strategic fit is employed to investigate export marketing
strategy adaptation under certain environmental conditions, which in
turn can lead to superior performance.
Abstract: Strategic alliances generally mean the cooperation or
collaboration between firms which pursue for a synergy that each
member hopes the benefits from the alliances would be much more
than those from individual efforts. Past researches provide us
sufficient theories and considerations for alliance forming in liner
shipping market. This research reviews important academic journals
for the past decade regarding to the most important reasons to form the
alliances. We would explain the motive of alliances and details of
shipping cooperation in literature review.
The paper also empirically investigates the key service quality
requirements improved through alliances by using quality function
deployment (QFD). Moreover, the research investigates famous
shipping reports, shipping consultant websites and most recent
shipping publications to find out the executive-s viewpoint of several
leading carriers among top 20 to assess current shipping strategic
alliance on Asia/Europe route. These comments provide meaningful
managerial reasons to consider alliance formations and search if there
is any gap between the theories and industrial practice. Analysis of the
empirical investigation and top management-s perspective on current
market situation will contribute us some meaningful managerial
suggestions to evaluate these theories applied to current strategic
alliances.
Abstract: People have the habitual pitch level which is used when people say something generally. However this pitch should be changed irregularly in the presence of noise. So it is useful to estimate SNR of speech signal by pitch. In this paper, we obtain the energy of input speech signal and then we detect a stationary region on voiced speech. And we get the pitch period by NAMDF for the stationary region that is not varied pitch rapidly. After getting pitch, each frame is divided by pitch period and the likelihood of closed pitch is estimated. In this paper, we proposed new parameter, NLF, to estimate the SNR of received speech signal. The NLF is derived from the correlation of near pitch periods. The NLF is obtained for each stationary region in voiced speech. Finally we confirmed good performance of the estimation of the SNR of received input speech in the presence of noise.
Abstract: In this paper Lattice Boltzmann simulation of
turbulent natural convection with large-eddy simulations (LES) in a
square cavity which is filled by water has been investigated. The
present results are validated by finds of other investigations which
have been done with different numerical methods. Calculations were
performed for high Rayleigh numbers of Ra=108 and 109. The results
confirm that this method is in acceptable agreement with other
verifications of such a flow. In this investigation is tried to present
Large-eddy turbulence flow model by Lattice Boltzmann Method
(LBM) with a clear and simple statement. Effects of increase in
Rayleigh number are displayed on streamlines, isotherm counters and
average Nusselt number. Result shows that the average Nusselt
number enhances with growth of the Rayleigh numbers.
Abstract: Since Network-on-Chip (NoC) uses network
interfaces (NIs) to improve the design productivity, by now, there
have been a few papers addressing the design and implementation of a
NI module. However, none of them considered the difference of
address encoding methods between NoC and the traditional
bus-shared architecture. On the basis of this difference, in the paper,
we introduce a transmit mechanism to solve such a problem for global
asynchronous locally synchronous (GALS) NoC. Furthermore, we
give the concrete implementation of the NI module in this transmit
mechanism. Finally, we evaluate its performance and area overhead
by a VHDL-based cycle-accurate RTL model and simulation results
confirm the validity of this address-oriented transmit mechanism.
Abstract: The story of Alibaba demonstrates a credible example of how a small start-up company can eventually make it big in the global economy through the Internet. This case study does not attempt to present Alibaba as a perfect formula; rather, it discusses the strategies carried out by the firm and, in the process, culls out the important lessons that can guide start-ups and aspiring entrepreneurs in the complex world of online trading. Similar to the interesting and exotic Asian cuisine that continuously evolves from the diversity of Asia-s people and their unique culture and personality, Alibaba has successfully transformed itself over the years, adapting to the changes in and demands of online businessto- business (B2B) commerce.
Abstract: Technological newness and innovativeness are
important aspects of small firm development, growth and wealth
creation. The contribution of the study to entrepreneurship
personality research and to technology-related research in
entrepreneurship is that the model of the general personality driven
technological development was developed and empirically tested.
Hypotheses relating the big five personality factors (OCEAN:
openness, conscientiousness, extraversion, agreeableness, and
neuroticism) and technological developments were tested by using
multiple regression analysis on survey data from a sample of 160
entrepreneurs from Slovenia. The model reveals two personality
factors, which are predictive of technological developments:
openness (positive impact) and neuroticism (negative impact). In
addition, a positive impact of firm age on technological
developments was found. Other personality factors
(conscientiousness, extraversion and agreeableness) of entrepreneurs
may not be considered important for their firm technological
developments.
Abstract: This paper presents an analysis result of relationship
between business and information technology (IT) in business process
reengineering (BPR). 258 Japanese firm-level data collected have been
analyzed using structural equation modeling. This analysis was aimed
to illuminating success factors of achieve effective BPR. Analysis was
focused on management factors (including organizational factors) and
implementing management method (e.g. balanced score card, internal
control, etc.).These results would contribute for achieving effective
BPR by showing effective tasks and environment to be focused.
Abstract: Classification is an important topic in machine learning
and bioinformatics. Many datasets have been introduced for
classification tasks. A dataset contains multiple features, and the quality of features influences the classification accuracy of the dataset.
The power of classification for each feature differs. In this study, we
suggest the Classification Influence Index (CII) as an indicator of classification power for each feature. CII enables evaluation of the
features in a dataset and improved classification accuracy by transformation of the dataset. By conducting experiments using CII
and the k-nearest neighbor classifier to analyze real datasets, we confirmed that the proposed index provided meaningful improvement
of the classification accuracy.
Abstract: This study on “The relationship between human
resource practices and Firm Performance is a speculative
investigation research. The purpose of this research are (1) to provide
and to understand of HRM history and current HR practices in the
Philippines (2) to examine the extent of HRM practice among its
Philippine firms effectively; (3) to investigate the relationship
between HRM practice and firm performance in the Philippines. The
survey was done to 233 companies in the Philippines. The
questionnaire is divided into three parts a) to gathers information on
the profile of respondent, b) to measures the extent to which human
resource practices are being practiced in their organization c) to
measure the organizations performance as perceived by human
resource managers and top executives as compared with their
competitors in the same industry. As a result an interesting finding
was that almost 50 percent of firm performance is affected by the
extent of implementation of HR practices in the firm. These results
show that HR practices that are in line with the organization’s
strategic goals are important for future performance.
Abstract: Experiments were carried out at the Latvia State
Institute of Fruit-Growing in 2011. Fresh-cut minimally processed
apple and pear mixed salad were packed by passive modified
atmosphere (MAP) in PP containers, which were hermetically sealed
by breathable conventional BOPP PropafreshTM P2GAF, and Amcor
Agrifresh films. Biodegradable NatureFlexTM NVS INNOVIA Films
and VC999 BioPack PLA films coated with a barrier of pure silicon
oxide (SiOx) were used to compare the fresh-cut produce quality
with this packed in conventional packaging films. Samples were cold
stored at temperature +4.0±0.5 °C up to 10 days. The quality of salad
was evaluated by physicochemical properties – weight losses,
moisture, firmness, the effect of packaging modes on the colour,
dynamics in headspace atmosphere concentration (CO2 and O2),
titratable acidity values, as well as by microbiological contamination
(yeasts, moulds and total bacteria count) of salads, analyzing before
packaging and after 2, 4, 6, 8, and 10 storage days.
Abstract: Cytogenetic analysis still remains the gold standard method for prenatal diagnosis of trisomy 21 (Down syndrome, DS). Nevertheless, the conventional cytogenetic analysis needs live cultured cells and is too time-consuming for clinical application. In contrast, molecular methods such as FISH, QF-PCR, MLPA and quantitative Real-time PCR are rapid assays with results available in 24h. In the present study, we have successfully used a novel MGB TaqMan probe-based real time PCR assay for rapid diagnosis of trisomy 21 status in Down syndrome samples. We have also compared the results of this molecular method with corresponding results obtained by the cytogenetic analysis. Blood samples obtained from DS patients (n=25) and normal controls (n=20) were tested by quantitative Real-time PCR in parallel to standard G-banding analysis. Genomic DNA was extracted from peripheral blood lymphocytes. A high precision TaqMan probe quantitative Real-time PCR assay was developed to determine the gene dosage of DSCAM (target gene on 21q22.2) relative to PMP22 (reference gene on 17p11.2). The DSCAM/PMP22 ratio was calculated according to the formula; ratio=2 -ΔΔCT. The quantitative Real-time PCR was able to distinguish between trisomy 21 samples and normal controls with the gene ratios of 1.49±0.13 and 1.03±0.04 respectively (p value
Abstract: In this paper a new fast simplification method is
presented. Such method realizes Karnough map with large
number of variables. In order to accelerate the operation of the
proposed method, a new approach for fast detection of group
of ones is presented. Such approach implemented in the
frequency domain. The search operation relies on performing
cross correlation in the frequency domain rather than time one.
It is proved mathematically and practically that the number of
computation steps required for the presented method is less
than that needed by conventional cross correlation. Simulation
results using MATLAB confirm the theoretical computations.
Furthermore, a powerful solution for realization of complex
functions is given. The simplified functions are implemented
by using a new desigen for neural networks. Neural networks
are used because they are fault tolerance and as a result they
can recognize signals even with noise or distortion. This is
very useful for logic functions used in data and computer
communications. Moreover, the implemented functions are
realized with minimum amount of components. This is done
by using modular neural nets (MNNs) that divide the input
space into several homogenous regions. Such approach is
applied to implement XOR function, 16 logic functions on one
bit level, and 2-bit digital multiplier. Compared to previous
non- modular designs, a clear reduction in the order of
computations and hardware requirements is achieved.
Abstract: As a method of expanding a higher-order tensor data to tensor products of vectors we have proposed the Third-order Orthogonal Tensor Product Expansion (3OTPE) that did similar expansion as Higher-Order Singular Value Decomposition (HOSVD). In this paper we provide a computation algorithm to improve our previous method, in which SVD is applied to the matrix that constituted by the contraction of original tensor data and one of the expansion vector obtained. The residual of the improved method is smaller than the previous method, truncating the expanding tensor products to the same number of terms. Moreover, the residual is smaller than HOSVD when applying to color image data. It is able to be confirmed that the computing time of improved method is the same as the previous method and considerably better than HOSVD.
Abstract: One of the most important power quality issues is voltage flicker. Nowadays this issue also impacts the power system all over the world. The fact of the matter is that the more and the larger capacity of wind generator has been installed. Under unstable wind power situation, the variation of output current and voltage have caused trouble to voltage flicker. Hence, the major purpose of this study is to analyze the impact of wind generator on voltage flicker of power system. First of all, digital simulation and analysis are carried out based on wind generator operating under various system short circuit capacity, impedance angle, loading, and power factor of load. The simulation results have been confirmed by field measurements.
Abstract: In recent years, the number of the cases of information
leaks is increasing. Companies and Research Institutions make various
actions against information thefts and security accidents. One of the
actions is adoption of the crime prevention system, including the
monitoring system by surveillance cameras. In order to solve
difficulties of multiple cameras monitoring, we develop the automatic
human tracking system using mobile agents through multiple
surveillance cameras to track target persons. In this paper, we develop
the monitor which confirms mobile agents tracing target persons, and
the simulator of video picture analysis to construct the tracking
algorithm.
Abstract: The paper presents a space-vector pulse width modulation (SVPWM) inverter feeding a permanent-magnet synchronous motor (PMSM). The SVPWM inverter enables to feed the motor with a higher voltage with low harmonic distortions than the conventional sinusoidal PWM inverter. The control strategy of the inverter is the voltage / frequency control method, which is based on the space-vector modulation technique. The proposed PMSM drive system involving the field-oriented control scheme not only decouples the torque and flux which provides faster response but also makes the control task easy. The performance of the proposed drive is simulated. The advantages of the proposed drive are confirmed by the simulation results.
Abstract: Persuasive technology has been applied in marketing,
health, environmental conservation, safety and other domains and is
found to be quite effective in changing people-s attitude and
behaviours. This research extends the application domains of
persuasive technology to information security awareness and uses a
theory-driven approach to evaluate the effectiveness of a web-based
program developed based on the principles of persuasive technology
to improve the information security awareness of end users. The
findings confirm the existence of a very strong effect of the webbased
program in raising users- attitude towards information security
aware behavior. This finding is useful to the IT researchers and
practitioners in developing appropriate and effective education
strategies for improving the information security attitudes for endusers.
Abstract: This study was initiated with a three prong objective.
One, to identify the relationship between Technological
Competencies factors (Technical Capability, Firm Innovativeness
and E-Business Practices and professional service firms- business
performance. To investigate the predictors of professional service
firms business performance and finally to evaluate the predictors of
business performance according to the type of professional service
firms, a survey questionnaire was deployed to collect empirical data.
The questionnaire was distributed to the owners of the professional
small medium size enterprises services in the Accounting, Legal,
Engineering and Architecture sectors. Analysis showed that all three
Technology Competency factors have moderate effect on business
performance. In addition, the regression models indicate that
technical capability is the most highly influential that could
determine business performance, followed by e-business practices
and firm innovativeness. Subsequently, the main predictor of
business performance for all types of firms is Technical capability.