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: This paper examines economic and Information and Communication Technology (ICT) development influence on recently increasing Internet purchases by individuals for European Union member states. After a growing trend for Internet purchases in EU27 was noticed, all possible regression analysis was applied using nine independent variables in 2011. Finally, two linear regression models were studied in detail. Conducted simple linear regression analysis confirmed the research hypothesis that the Internet purchases in analyzed EU countries is positively correlated with statistically significant variable Gross Domestic Product per capita (GDPpc). Also, analyzed multiple linear regression model with four regressors, showing ICT development level, indicates that ICT development is crucial for explaining the Internet purchases by individuals, confirming the research hypothesis.
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: One of the biggest problems of SMEs is their tendencies to financial distress because of insufficient finance background. In this study, an Early Warning System (EWS) model based on data mining for financial risk detection is presented. CHAID algorithm has been used for development of the EWS. Developed EWS can be served like a tailor made financial advisor in decision making process of the firms with its automated nature to the ones who have inadequate financial background. Besides, an application of the model implemented which covered 7,853 SMEs based on Turkish Central Bank (TCB) 2007 data. By using EWS model, 31 risk profiles, 15 risk indicators, 2 early warning signals, and 4 financial road maps has been determined for financial risk mitigation.
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: 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: This paper presents an efficient VLSI architecture
design to achieve real time video processing using Full-Search Block
Matching (FSBM) algorithm. The design employs parallel bank
architecture with minimum latency, maximum throughput, and full
hardware utilization. We use nine parallel processors in our
architecture and each controlled by a state machine. State machine
control implementation makes the design very simple and cost
effective. The design is implemented using VHDL and the
programming techniques we incorporated makes the design
completely programmable in the sense that the search ranges and the
block sizes can be varied to suit any given requirements. The design
can operate at frequencies up to 36 MHz and it can function in QCIF
and CIF video resolution at 1.46 MHz and 5.86 MHz, respectively.
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: 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: IPsec has now become a standard information security
technology throughout the Internet society. It provides a well-defined
architecture that takes into account confidentiality, authentication,
integrity, secure key exchange and protection mechanism against
replay attack also. For the connectionless security services on packet
basis, IETF IPsec Working Group has standardized two extension
headers (AH&ESP), key exchange and authentication protocols. It is
also working on lightweight key exchange protocol and MIB's for
security management. IPsec technology has been implemented on
various platforms in IPv4 and IPv6, gradually replacing old
application-specific security mechanisms. IPv4 and IPv6 are not
directly compatible, so programs and systems designed to one
standard can not communicate with those designed to the other. We
propose the design and implementation of controlled Internet security
system, which is IPsec-based Internet information security system in
IPv4/IPv6 network and also we show the data of performance
measurement. With the features like improved scalability and
routing, security, ease-of-configuration, and higher performance of
IPv6, the controlled Internet security system provides consistent
security policy and integrated security management on IPsec-based
Internet security system.
Abstract: Nonlinear and unbalance loads in three phase
networks create harmonics and losses. Active and passive filters are
used for elimination or reduction of these effects. Passive filters have
some limitations. For example, they are designed only for a specific
frequency and they may cause to resonance in the network at the
point of common coupling. The other drawback of a passive filter is
that the sizes of required elements are normally large. The active
filter can improve some of limitations of passive filter for example;
they can eliminate more than one harmonic and don't cause resonance
in the network. In this paper inverter analysis have been done
simultaneously in three phase and the RL impedance of the line have
been considered. A sliding mode control based on energy feedback of
capacitors is employed in the design with this method, the dynamic
speed of the filter is improved effectively and harmonics and load
unbalance is compensating quickly.
Abstract: Confucius was a fifth-century BCE Chinese thinker whose influence upon East Asian intellectual and social history is immeasurable. Better known is in China as “Master Kong”. As a culturally symbolic figure, he has been alternately idealized, deified, dismissed, vilified, and rehabilitated over the millennia by both Asian and non-Asian thinkers and regimes. Given his extraordinary impact on Chinese, Korean, Japanese, and Vietnamese thought, it is ironic that so little can be known about Confucius. The tradition that bears his name – “Confucianizm” (Chinese: Rujia) – ultimately traces itself to the sayings and biographical fragments recorded in the text known as the Analects (Chinese: Lunyu). In the Analects, two types of persons are opposed to one another – not in terms of basic potential, but in terms of developed potential. These are the junzi (literally, “lord’s son” or “gentleman”) and the xiaoren (“small person”). The junzi is the person who always manifests the quality of ren in his
person and the displays the quality of lee in his actions. In this article examines the category of the ideal man and the spiritual and moral values of the philosophy of Confucius. According to Confucius high-morality Jun-zi is characterized by two things: a sense of humanity and duty. This article provides an analysis of the ethical category for the ideal man.
Abstract: Nowadays, financial and economic crises are growing
more and reach more countries and sectors. These events have, as a
result, a considerable impact on the activities of the firms which think
unstable and in danger.
But besides this heavy uncertainty which weighs on the different
firms, the family firm, object of our research, is not only confronted
with these external difficulties but also with an internal challenge and
of size: that of transmission. Indeed, the transmission of an
organization from one generation to another can succeed as it can
fail; leaving considerable damage.
Our research registers as part of these problems since we tried to
understand relation between the behavior of two main actors of the
process of succession, predecessor and successor; and the success of
transmission.
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: This paper presents a comparison between Spectrum-
Sliced Wavelength Division Multiplexing (SS-WDM) and Spectrum
Amplitude Coding Optical Code Division Multiple Access (SAC
Optical CDMA) systems for different light sources. The performance
of the system is shown in the simulated results of the bit error rate
(BER) and the eye diagram of both systems. The comparison results
indicate that the Multiple Access Interference (MAI) effects have a
significant impact on SS-WDM over SAC Optical CDMA systems.
Finally, in terms of spectral efficiency at constant BER of 10-12, SSWDM
offers higher spectral efficiency than optical CDMA since no
bandwidth expansion in needed.
Abstract: Antifungal activities of ether and methanolic extracts of volatiles oils of Nigella Sativa seeds were tested against pathogenic bacterias and fungies strains.The volatile oil were found to have significant antifungal and antibacterial activities compare to tetracycline, cefuroxime and ciprofloxacin positive controls.The ether and methanolic esxtracts were compared to each other for antifungal and antibacterial activities and ether extracts showed stonger activity than methanolic one.
Abstract: In order to evaluation the effects of natural, biological
and chemical fertilizers on grain yield and chickpea quality, field
experiments were carried out in 2007 and 2008 growing seasons. In
this research the effects of different organic, chemical and biological
fertilizers were investigated on grain yield and quality of chickpea.
Experimental units were arranged in split-split plots based on
randomized complete blocks with three replications. The highest
amounts of yield and yield components were obtained in G1×N5
interaction. Significant increasing of N, P, K, Fe and Mg content in
leaves and grains emphasized on superiority of mentioned treatment
because each one of these nutrients has an approved role in
chlorophyll synthesis and photosynthesis ability of the crop. The
combined application of compost, farmyard manure and chemical
phosphorus (N5) had the best grain quality due to high protein, starch
and total sugar contents, low crude fiber and reduced cooking time.
Abstract: Generally, in order to create 3D sound using binaural
systems, we use head related transfer functions (HRTF) including the
information of sounds which is arrived to our ears. But it can decline
some three-dimensional effects in the area of a cone of confusion
between front and back directions, because of the characteristics of
HRTF.
In this paper, we propose a new method to use psychoacoustics
theory that reduces the confusion of sound image localization. In the
method, HRTF spectrum characteristic is enhanced by using the
energy ratio of the bark band. Informal listening tests show that the
proposed method improves the front-back sound localization
characteristics much better than the conventional methods