Abstract: Recent financial international scandals around the world have led to a number of investigations into the effectiveness of corporate governance practices and audit quality. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies have been conducted in Egypt where corporate governance is just evolving. Therefore, this study provides evidence on the effectiveness of corporate governance practices and audit quality from a developing country. The data for analysis are gathered from the top 50 most active companies in the Egyptian Stock Exchange, covering the three year period 2007-2009. Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show that board independence; CEO duality and audit committees significantly have relationship with audit quality. The results also, indicate that institutional investor and managerial ownership have no significantly relationship with audit quality. Evidence also exist that size of the company; complexity and business leverage are important factors in audit quality for companies quoted on the Egypt Stock Exchange.
Abstract: Encryption protects communication partners from
disclosure of their secret messages but cannot prevent traffic analysis
and the leakage of information about “who communicates with
whom". In the presence of collaborating adversaries, this linkability
of actions can danger anonymity. However, reliably providing
anonymity is crucial in many applications. Especially in contextaware
mobile business, where mobile users equipped with PDAs
request and receive services from service providers, providing
anonymous communication is mission-critical and challenging at the
same time. Firstly, the limited performance of mobile devices does
not allow for heavy use of expensive public-key operations which are
commonly used in anonymity protocols. Moreover, the demands for
security depend on the application (e.g., mobile dating vs. pizza
delivery service), but different users (e.g., a celebrity vs. a normal
person) may even require different security levels for the same
application. Considering both hardware limitations of mobile devices
and different sensitivity of users, we propose an anonymity
framework that is dynamically configurable according to user and
application preferences. Our framework is based on Chaum-s mixnet.
We explain the proposed framework, its configuration
parameters for the dynamic behavior and the algorithm to enforce
dynamic anonymity.
Abstract: This paper introduces a new instantaneous frequency
computation approach -Counting Instantaneous Frequency for a
general class of signals called simple waves. The classsimple wave
contains a wide range of continuous signals for which the concept
instantaneous frequency has a perfect physical sense. The concept of
-Counting Instantaneous Frequency also applies to all the discrete data.
For all the simple wave signals and the discrete data, -Counting
instantaneous frequency can be computed directly without signal
decomposition process. The intrinsic mode functions obtained through
empirical mode decomposition belongs to simple wave. So
-Counting instantaneous frequency can be used together with
empirical mode decomposition.
Abstract: The indoor airflow with a mixed natural/forced convection
was numerically calculated using the laminar and turbulent
approach. The Boussinesq approximation was considered for a simplification
of the mathematical model and calculations. The results
obtained, such as mean velocity fields, were successfully compared
with experimental PIV flow visualizations. The effect of the distance
between the cooled wall and the heat exchanger on the temperature
and velocity distributions was calculated. In a room with a simple
shape, the computational code OpenFOAM demonstrated an ability to
numerically predict flow patterns. Furthermore, numerical techniques,
boundary type conditions and the computational grid quality were
examined. Calculations using the turbulence model k-omega had a
significant effect on the results influencing temperature and velocity
distributions.
Abstract: Field experiments were conducted at Annamalai University Experimental Farm, Department of Agronomy; to device suitable weed control measures for direct seeded puddled rice and to study the effect of the weed control measures on the soil microbial population. The treatments comprised of incorporation of pressmud @ 6.25 t ha-1 and application of herbicide butachlor @1.5 kg a. i. ha- 1 with and without safener 4 days after sowing (DAS), 8 DAS alone and also in conjunction with hand weeding at 30 DAS. Hand weeding twice and a weedy check were also maintained. At maximum tillering stage, the population of bacteria was significantly reduced by butachlor application. The injury to microbes caused by herbicide disappeared with the advancement of crop's age and at flowering stage of crop, there was no significant difference among the treatments. The fungal and actinomycetes population remained unaltered by weed control treatments at both the stages of observation.
Abstract: Pearson-s correlation coefficient and sequential path
analysis has been used for determining the interrelationship among
yield, yield components, soil minerals and aroma of Khao Dawk Mali
(KDML) 105 rice grown in the area of Tungkularonghai in Roi-Et
province, located in the northeast of Thailand. Pearson-s correlation
coefficient in this study showed that the number of panicles was the
only factor that had positive significant (0.790**) effect on grain
yield. Sequential path analysis revealed that the number of panicles
followed by the number of fertile spikelets and 100-grain weight
were the first-order factors which had positive direct effects on grain
yield. Whereas, other factors analyzed had indirect effects
influencing grain yield. This study also indicated that no significant
relationship was found between the aroma level and any of the
factors analyzed.
Abstract: Company mergers and acquisitions reached their peak
in the twenty-first century. Mergers and acquisitions have become one
of the competitive strategies for external growth. In general, it is
believed that mergers and acquisitions can create synergies. However,
they require complete information technology system and service
integration, especially in the banking industry. Much of the research
has focused on performance evaluation, shareholder equity allocation,
or even the increase of company market value after the merger and
acquisition, whereas few scholars have focused on information system
integration post merger and acquisition. This study indicates the role
of information systems after a merger and acquisition, explaining the
benefits of information system integration using a merger and
acquisition case in the banking industry as an example. In addition, we
discuss factors that affect the performance of information system
integration, and utilize system dynamics to interpret the relationship
among factors that affect information system integration performance
in the banking industry after a merger and acquisition.
Abstract: Application of neural networks in execution of
programmed pulse width modulation (PPWM) of a voltage source
inverter (VSI) is studied in this paper. Using the proposed method it is
possible to cancel out the desired harmonics in output of VSI in
addition to control the magnitude of fundamental harmonic,
contineously. By checking the non-trained values and a performance
index, the most appropriate neural network is proposed. It is shown
that neural networks may solve the custom difficulties of practical
utilization of PPWM such as large size of memory, complex digital
circuits and controlling the magnitude of output voltage in a discrete
manner.
Abstract: The number of users supported in a DS-CDMA
cellular system is typically less than spreading factor (N), and the
system is said to be underloaded. Overloading is a technique to
accommodate more number of users than the spreading factor N. In
O/O overloading scheme, the first set is assigned to the N
synchronous users and the second set is assigned to the additional
synchronous users. An iterative multistage soft decision interference
cancellation (SDIC) receiver is used to remove high level of
interference between the two sets. Performance is evaluated in terms
of the maximum number acceptable users so that the system
performance is degraded slightly compared to the single user
performance at a specified BER. In this paper, the capacity of CDMA
based O/O overloading scheme is evaluated with SDIC receiver. It is
observed that O/O scheme using orthogonal Gold codes provides
25% channel overloading (N=64) for synchronous DS-CDMA
system on an AWGN channel in the uplink at a BER of 1e-5.For a
Rayleigh faded channel, the critical capacity is 40% at a BER of 5e-5
assuming synchronous users. But in practical systems, perfect chip
timing is very difficult to maintain in the uplink.. We have shown that
the overloading performance reduces to 11% for a timing
synchronization error of 0.02Tc for a BER of 1e-5.
Abstract: A major challenge in biomaterials research is the
regulation of protein adsorption which is a key factor for controlling
the subsequent cell adhesion at implant surfaces. The aim of the
present study was to control the adsorption of fibronectin (FN) and
the attachment of MG-63 osteoblasts with an electronic
nanostructure. Shallow doping line lattices with a period of 260 nm
were produced for this purpose by implantation of phosphorous in
silicon wafers. Protein coverage was determined after incubating the
substrate with FN by means of an immunostaining procedure and the
measurement of the fluorescence intensity with a TECAN analyzer.
We observed an increased amount of adsorbed FN on the
nanostructure compared to control substrates. MG-63 osteoblasts
were cultivated for 24h on FN-incubated substrates and their
morphology was assessed by SEM. Preferred orientation and
elongation of the cells in direction of the doping lattice lines was
observed on FN-coated nanostructures.
Abstract: A feature weighting and selection method is proposed
which uses the structure of a weightless neuron and exploits the
principles that govern the operation of Genetic Algorithms and
Evolution. Features are coded onto chromosomes in a novel way
which allows weighting information regarding the features to be
directly inferred from the gene values. The proposed method is
significant in that it addresses several problems concerned with
algorithms for feature selection and weighting as well as providing
significant advantages such as speed, simplicity and suitability for
real-time systems.
Abstract: Constant upgrading of Enterprise Resource Planning
(ERP) systems is necessary, but can cause new defects. This paper
attempts to model the likelihood of defects after completed upgrades
with Weibull defect probability density function (PDF). A case study
is presented analyzing data of recorded defects obtained for one ERP
subsystem. The trends are observed for the value of the parameters
relevant to the proposed statistical Weibull distribution for a given
one year period. As a result, the ability to predict the appearance of
defects after the next upgrade is described.
Abstract: In this paper, an automatic guided mobile robot using a new magnetic position meter is described. In order to measure the lateral position of a mobile robot, a new magnetic position meter is developed. The magnetic position meter can detect the position of a magnetic wire on the center of road. A mobile robot in designed with a sensing system, a steering system and a driving system. The designed mobile robot is tested to verify the performance of automatic guidance.
Abstract: In this paper, frequency offset (FO) estimation schemes
robust to the non-Gaussian noise environments are proposed for
orthogonal frequency division multiplexing (OFDM) systems. First,
a maximum-likelihood (ML) estimation scheme in non-Gaussian
noise environments is proposed, and then, the complexity of the
ML estimation scheme is reduced by employing a reduced set of
candidate values. In numerical results, it is demonstrated that the
proposed schemes provide a significant performance improvement
over the conventional estimation scheme in non-Gaussian noise
environments while maintaining the performance similar to the
estimation performance in Gaussian noise environments.
Abstract: Methods of contemporary mathematical physics such
as chaos theory are useful for analyzing and understanding the
behavior of complex biological and physiological systems. The three
dimensional model of HIV/AIDS is the basis of active research since
it provides a complete characterization of disease dynamics and the
interaction of HIV-1 with the immune system. In this work, the
behavior of the HIV system is analyzed using the three dimensional
HIV model and a chaotic measure known as the Hurst exponent.
Results demonstrate that Hurst exponents of CD4, CD8 cells and
viral load vary nonlinearly with respect to variations in system
parameters. Further, it was observed that the three dimensional HIV
model can accommodate both persistent (H>0.5) and anti-persistent
(H
Abstract: Recently, Jia et al. proposed a remote user authentication scheme using bilinear pairings and an Elliptic Curve Cryptosystem (ECC). However, the scheme is vulnerable to privileged insider attack at their proposed registration phase and to forgery attack at their proposed authentication phase. In addition, the scheme can be vulnerable to server spoofing attack because it does not provide mutual authentication between the user and the remote server. Therefore, this paper points out that the Jia et al. scheme is vulnerable to the above three attacks.
Abstract: The aim of this study was to investigate the influence
of reaction temperature and wheat straw moisture content on the
pyrolysis product yields, in the temperature range of 475-575 °C.
Samples of straw with moisture contents from 1.5 wt % to 15.0 wt %
were fed to a bench scale Pyrolysis Centrifuge Reactor (PCR). The
experimental results show that the changes in straw moisture content
have no significant effect on the distribution of pyrolysis product
yields. The maximum bio-oil yields approximately 60 (wt %, on dry
ash free feedstock basis) was observed around 525 °C - 550 °C for all
straw moisture levels. The water content in the wet straw bio-oil was
the highest. The heating value of bio-oil and solid char were
measured and the percentages of its energy distribution were
calculated. The energy distributions of bio-oil, char and gas were 56-
69 % 24-33 %, and 2-19 %, respectively.
Abstract: This paper presents the investigation results of UV
measurement at different level of altitudes and the development of a
new portable instrument for measuring UV. The rapid growth of
industrial sectors in developing countries including Malaysia, brings
not only income to the nation, but also causes pollution in various
forms. Air pollution is one of the significant contributors to global
warming by depleting the Ozone layer, which would reduce the
filtration of UV rays. Long duration of exposure to high to UV rays
has many devastating health effects to mankind directly or indirectly
through destruction of the natural resources. This study aimed to
show correlation between UV and altitudes which indirectly can help
predict Ozone depletion. An instrument had been designed to
measure and monitors the level of UV. The instrument comprises of
two main blocks namely data logger and Graphic User Interface
(GUI). Three sensors were used in the data logger to detect changes
in the temperature, humidity and ultraviolet. The system has
undergone experimental measurement to capture data at two different
conditions; industrial area and high attitude area. The performance of
the instrument showed consistency in the data captured and the
results of the experiment drew a significantly high reading of UV at
high altitudes.
Abstract: Field experiments were carried out at Owo, southwest Nigeria to evaluate the effect of different tillage practices (zero tillage with mulch (ZTM), row tillage (RT) and conventional tillage (CT), and with or without oil palm bunch ash plus poultry manure (OBA+PM) on soil chemical properties, growth and yield of ginger. The experiment was laid out in a randomized complete plot design with three replications. Soil chemical properties, growth and fresh rhizome yield reduced with frequency/intensity of tillage imposed while application of OBA+PM increased them. Among the tillage practices, the highest fresh rhizome yield (15.0t ha-1) was produced by ZTM which was significantly different from other tillage practices. Among the tillage – OBA+PM combinations, the most satisfactorily yield (20.1t ha-1) was produced by ZTM+OBA+PM while the lowest yield (15.7t ha-1) was in CT+OBA+PM.
Abstract: The paper evaluates several hundred one-day-ahead
VaR forecasting models in the time period between the years 2004
and 2009 on data from six world stock indices - DJI, GSPC, IXIC,
FTSE, GDAXI and N225. The models model mean using the ARMA
processes with up to two lags and variance with one of GARCH,
EGARCH or TARCH processes with up to two lags. The models are
estimated on the data from the in-sample period and their forecasting
accuracy is evaluated on the out-of-sample data, which are more
volatile. The main aim of the paper is to test whether a model
estimated on data with lower volatility can be used in periods with
higher volatility. The evaluation is based on the conditional coverage
test and is performed on each stock index separately. The primary
result of the paper is that the volatility is best modelled using a
GARCH process and that an ARMA process pattern cannot be found
in analyzed time series.