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: Flow field around hypersonic vehicles is very
complex and difficult to simulate. The boundary layers are squeezed
between shock layer and body surface. Resolution of boundary layer,
shock wave and turbulent regions where the flow field has high
values is difficult of capture. Detached eddy simulation (DES) is a
modification of a RANS model in which the model switches to a
subgrid scale formulation in regions fine enough for LES
calculations. Regions near solid body boundaries and where the
turbulent length scale is less than the maximum grid dimension are
assigned the RANS mode of solution. As the turbulent length scale
exceeds the grid dimension, the regions are solved using the LES
mode. Therefore the grid resolution is not as demanding as pure LES,
thereby considerably cutting down the cost of the computation. In
this research study hypersonic flow is simulated at Mach 8 and
different angle of attacks to resolve the proper boundary layers and
discontinuities. The flow is also simulated in the long wake regions.
Mesh is little different than RANS simulations and it is made dense
near the boundary layers and in the wake regions to resolve it
properly. Hypersonic blunt cone cylinder body with frustrum at angle
5o and 10 o are simulated and there aerodynamics study is performed
to calculate aerodynamics characteristics of different geometries. The
results and then compared with experimental as well as with some
turbulence model (SA Model). The results achieved with DES
simulation have very good resolution as well as have excellent
agreement with experimental and available data. Unsteady
simulations are performed for DES calculations by using duel time
stepping method or implicit time stepping. The simulations are
performed at Mach number 8 and angle of attack from 0o to 10o for
all these cases. The results and resolutions for DES model found
much better than SA turbulence model.
Abstract: In this paper, a class of impulsive BAM fuzzy cellular neural networks with time delays in the leakage terms is formulated and investigated. By establishing a delay differential inequality and M-matrix theory, some sufficient conditions ensuring the existence, uniqueness and global exponential stability of equilibrium point for impulsive BAM fuzzy cellular neural networks with time delays in the leakage terms are obtained. In particular, a precise estimate of the exponential convergence rate is also provided, which depends on system parameters and impulsive perturbation intention. It is believed that these results are significant and useful for the design and applications of BAM fuzzy cellular neural networks. An example is given to show the effectiveness of the results obtained here.
Abstract: Recently, business environment and customer needs
have become rapidly changing, hence it is very difficult to fulfill
sophisticated customer needs by product or service innovation only. In
practice, to cope with this problem, various manufacturing companies
have developed services to combine with their products. Along with
this, many academic studies on PSS (Product Service System) which is
the integrated system of products and services have been conducted
from the viewpoint of manufacturers. On the other hand, service
providers are also attempting to develop service-supporting products
to increase their service competitiveness and provide differentiated
value. However, there is a lack of research based on the service-centric
point of view. Accordingly, this paper proposes a concept generation
method for service-supporting product development from the
service-centric point of view. This method is designed to be executed
in five consecutive steps: situation analysis, problem definition,
problem resolution, solution evaluation, and concept generation. In
the proposed approach, some tools of TRIZ (Theory of Solving
Inventive Problem) such as ISQ (Innovative Situation Questionnaire)
and 40 inventive principles are employed in order to define problems
of the current services and solve them by generating
service-supporting product concepts. This research contributes to the
development of service-supporting products and service-centric PSSs.
Abstract: Charge Simulation Method (CSM) is one of the very widely used numerical field computation technique in High Voltage (HV) engineering. The high voltage fields of varying non uniformities are encountered in practice. CSM programs being case specific, the simulation accuracies heavily depend on the user (programmers) experience. Here is an effort to understand CSM errors and evolve some guidelines to setup accurate CSM models, relating non uniformities with assignment factors. The results are for the six-point-charge model of sphere-plane gap geometry. Using genetic algorithm (GA) as tool, optimum assignment factors at different non uniformity factors for this model have been evaluated and analyzed. It is shown that the symmetrically placed six-point-charge models can be good enough to set up CSM programs with potential errors less than 0.1% when the field non uniformity factor is greater than 2.64 (field utilization factor less than 52.76%).
Abstract: Bioinformatics methods for predicting the T cell
coreceptor usage from the array of membrane protein of HIV-1 are
investigated. In this study, we aim to propose an effective prediction
method for dealing with the three-class classification problem of
CXCR4 (X4), CCR5 (R5) and CCR5/CXCR4 (R5X4). We made
efforts in investigating the coreceptor prediction problem as follows: 1)
proposing a feature set of informative physicochemical properties
which is cooperated with SVM to achieve high prediction test
accuracy of 81.48%, compared with the existing method with
accuracy of 70.00%; 2) establishing a large up-to-date data set by
increasing the size from 159 to 1225 sequences to verify the proposed
prediction method where the mean test accuracy is 88.59%, and 3)
analyzing the set of 14 informative physicochemical properties to
further understand the characteristics of HIV-1coreceptors.
Abstract: This research was aimed to develop and determine the
quality of online learning activities kit as well as to examine the
learning achievement of students and their satisfaction towards the kit
through authentic assessment. The tools in this research contained
online learning activities kit on plant in Thai literature in compliance
with the School Botanical Garden of Plant Genetic Conservation
Project under the Royal Initiative of Her Royal Highness Princess
Maha Chakri Sirindhorn, the assessment form, the learning
achievement test, the satisfaction form and the authentic assessment
form. The population consisted of 40 students in the second range of
primary years (Prathomsuksa 4 to 6) at Ban Khao Rak School,
Suratthani Province, Thailand. The research results showed that the
content quality of the developed online learning activities kit as
assessed by the experts was 4.70 on average or at very high level.
The pre-test and post-test comparison was made to examine the
learning achievement and it revealed that the post-test score was
higher than the pre-test score with statistical significance at the .01
level. The satisfaction of the sampling group towards the online
learning activities kit was 4.74 or at the highest level. The authentic
assessment showed an average of 1.69 or at good level. Therefore,
the online learning activities kit on plant in Thai literature in
compliance with the School Botanical Garden of Plant Genetic
Conservation Project under the Royal Initiative of Her Royal
Highness Princess Maha Chakri Sirindhorn could be used in real
classroom situations.
Abstract: The aim of the study was to investigate the possible
use of commercial Computational Fluid Dynamics (CFD) software in
the design process of a domestic gas boiler. Because of the limited
computational resources some simplifications had to be made in
order to contribute to the design in a reasonable timescale.
The porous media model was used in order to simulate the
influence of the pressure drop characteristic of particular elements of
a heat transfer system on the water-flow distribution in the system.
Further, a combination of CFD analyses and spread sheet
calculations was used in order to solve the flow distribution problem.
Abstract: The integration between technology of remote
sensing, information from the data of digital image, and modeling
technology for the simulation of water quality will provide easiness
during the observation on the quality of water changes on the river
surface. For example, Ciliwung River which is contaminated with
non-point source pollutant from household wastes, particularly on its
downstream. This fact informed that the quality of water in this river
is getting worse. The land use for settlements and housing ranges
between 62.84% - 81.26% on the downstream of Ciliwung River,
give a significant picture in seeing factors that affected the water
quality of Ciliwung River.
Abstract: The challenge in the swing-up problem of double
inverted pendulum on a cart (DIPC) is to design a controller that
bring all DIPC's states, especially the joint angles of the two links,
into the region of attraction of the desired equilibrium. This paper
proposes a new method to swing-up DIPC based on a series of restto-
rest maneuvers of the first link about its vertically upright
configuration while holding the cart fixed at the origin. The rest-torest
maneuvers are designed such that each one results in a net gain
in energy of the second link. This results in swing-up of DIPC-s
configuration to the region of attraction of the desired equilibrium. A
three-step algorithm is provided for swing-up control followed by the
stabilization step. Simulation results with a comparison to an
experimental work done in the literature are presented to demonstrate
the efficacy of the approach.
Abstract: This paper presents design, analysis and comparison of the different rotor type permanent magnet machines. The presented machines are designed as having same geometrical dimensions and same materials for comparison. The main machine parameters of interior and exterior rotor type machines including eddy current effect, torque-speed characteristics and magnetic analysis are investigated using MAXWELL program. With this program, the components of the permanent magnet machines can be calculated with high accuracy. Six types of Permanent machines are compared with respect to their topology, size, magnetic field, air gap flux, voltage, torque, loss and efficiency. The analysis results demonstrate the effectiveness of the proposed machines design methodology. We believe that, this study will be a helpful resource in terms of examination and comparison of the basic structure and magnetic features of the PM (Permanent magnet) machines which have different rotor structure.
Abstract: This paper proposes a system to extract images from web pages and then detect the skin color regions of these images. As part of the proposed system, using BandObject control, we built a Tool bar named 'Filter Tool Bar (FTB)' by modifying the Pavel Zolnikov implementation. The Yahoo! Team provides us with the Yahoo! SDK API, which also supports image search and is really useful. In the proposed system, we introduced three new methods for extracting images from the web pages (after loading the web page by using the proposed FTB, before loading the web page physically from the localhost, and before loading the web page from any server). These methods overcome the drawback of the regular expressions method for extracting images suggested by Ilan Assayag. The second part of the proposed system is concerned with the detection of the skin color regions of the extracted images. So, we studied two famous skin color detection techniques. The first technique is based on the RGB color space and the second technique is based on YUV and YIQ color spaces. We modified the second technique to overcome the failure of detecting complex image's background by using the saturation parameter to obtain an accurate skin detection results. The performance evaluation of the efficiency of the proposed system in extracting images before and after loading the web page from localhost or any server in terms of the number of extracted images is presented. Finally, the results of comparing the two skin detection techniques in terms of the number of pixels detected are presented.
Abstract: In this paper a Public Key Cryptosystem is proposed
using the number theoretic transforms (NTT) over a ring of integer
modulo a composite number. The key agreement is similar to
ElGamal public key algorithm. The security of the system is based on
solution of multivariate linear congruence equations and discrete
logarithm problem. In the proposed cryptosystem only fixed numbers
of multiplications are carried out (constant complexity) and hence the
encryption and decryption can be done easily. At the same time, it is
very difficult to attack the cryptosystem, since the cipher text is a
sequence of integers which are interrelated. The system provides
authentication also. Using Mathematica version 5.0 the proposed
algorithm is justified with a numerical example.
Abstract: Recognition of Indian languages scripts is challenging problems. In Optical Character Recognition [OCR], a character or symbol to be recognized can be machine printed or handwritten characters/numerals. There are several approaches that deal with problem of recognition of numerals/character depending on the type of feature extracted and different way of extracting them. This paper proposes a recognition scheme for handwritten Hindi (devnagiri) numerals; most admired one in Indian subcontinent. Our work focused on a technique in feature extraction i.e. global based approach using end-points information, which is extracted from images of isolated numerals. These feature vectors are fed to neuro-memetic model [18] that has been trained to recognize a Hindi numeral. The archetype of system has been tested on varieties of image of numerals. . In proposed scheme data sets are fed to neuro-memetic algorithm, which identifies the rule with highest fitness value of nearly 100 % & template associates with this rule is nothing but identified numerals. Experimentation result shows that recognition rate is 92-97 % compared to other models.
Abstract: Most of the Question Answering systems
composed of three main modules: question processing,
document processing and answer processing. Question
processing module plays an important role in QA systems. If
this module doesn't work properly, it will make problems for
other sections. Moreover answer processing module is an
emerging topic in Question Answering, where these systems
are often required to rank and validate candidate answers.
These techniques aiming at finding short and precise answers
are often based on the semantic classification.
This paper discussed about a new model for question
answering which improved two main modules, question
processing and answer processing.
There are two important components which are the bases
of the question processing. First component is question
classification that specifies types of question and answer.
Second one is reformulation which converts the user's
question into an understandable question by QA system in a
specific domain. Answer processing module, consists of
candidate answer filtering, candidate answer ordering
components and also it has a validation section for interacting
with user. This module makes it more suitable to find exact
answer. In this paper we have described question and answer
processing modules with modeling, implementing and
evaluating the system. System implemented in two versions.
Results show that 'Version No.1' gave correct answer to 70%
of questions (30 correct answers to 50 asked questions) and
'version No.2' gave correct answers to 94% of questions (47
correct answers to 50 asked questions).
Abstract: Due to the tremendous amount of information provided
by the World Wide Web (WWW) developing methods for mining
the structure of web-based documents is of considerable interest. In
this paper we present a similarity measure for graphs representing
web-based hypertext structures. Our similarity measure is mainly
based on a novel representation of a graph as linear integer strings,
whose components represent structural properties of the graph. The
similarity of two graphs is then defined as the optimal alignment of
the underlying property strings. In this paper we apply the well known
technique of sequence alignments for solving a novel and challenging
problem: Measuring the structural similarity of generalized trees.
In other words: We first transform our graphs considered as high
dimensional objects in linear structures. Then we derive similarity
values from the alignments of the property strings in order to
measure the structural similarity of generalized trees. Hence, we
transform a graph similarity problem to a string similarity problem for
developing a efficient graph similarity measure. We demonstrate that
our similarity measure captures important structural information by
applying it to two different test sets consisting of graphs representing
web-based document structures.
Abstract: In this paper, we propose a new method to describe fractal shapes using parametric l-systems. First we introduce scaling factors in the production rules of the parametric l-systems grammars. Then we decorticate these grammars with scaling factors using turtle algebra to show the mathematical relation between l-systems and iterated function systems (IFS). We demonstrate that with specific values of the scaling factors, we find the exact relationship established by Prusinkiewicz and Hammel between l-systems and IFS.
Abstract: Calcite aCalcite and aragonite are the two common
polymorphs of CaCO3 observed as biominerals. It is universal that
the sea water contents a high Mg2+ (50mM) relative to Ca2+ (10mM).
In vivo crystallization, Mg2+ inhibits calcite formation. For this
reason, stony corals skeleton may be formed only aragonite crystals
in the biocalcification. It is special in case of soft corals of which
formed only calcite crystal; however, this interesting phenomenon,
still uncharacterized in the marine environment, has been explored in
this study using newly purified cell-free proteins isolated from the
endoskeletal sclerites of soft coral. By recording the decline of pH in
vitro, the control of CaCO3 nucleation and crystal growth by the cellfree
proteins was revealed. Using Atomic Force Microscope, here we
find that these endoskeletal cell-free proteins significantly design the
morphological shape in the molecular-scale kinetics of crystal
formation and those proteins act as surfactants to promote ion
attachment at calcite steps.nd aragonite are the two common polymorphs of CaCO3 observed as biominerals. It is universal that the sea water contents a high Mg2+ (50mM) relative to Ca2+ (10mM). In vivo crystallization, Mg2+ inhibits calcite formation. For this reason, stony corals skeleton may be formed only aragonite crystals in the biocalcification. It is special in case of soft corals of which formed only calcite crystal; however, this interesting phenomenon, still uncharacterized in the marine environment, has been explored in this study using newly purified cell-free proteins isolated from the endoskeletal sclerites of soft coral. By recording the decline of pH in vitro, the control of CaCO3 nucleation and crystal growth by the cell-free proteins was revealed. Using Atomic Force Microscope, here we find that these endoskeletal cell-free proteins significantly design the morphological shape in the molecular-scale kinetics of crystal formation and those proteins act as surfactants to promote ion attachment at calcite steps. KeywordsBiomineralization, Calcite, Cell-free protein, Soft coral
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: In this paper, the existence of periodic solutions of a delayed competitive system with the effect of toxic substances is investigated by using the Gaines and Mawhin,s continuation theorem of coincidence degree theory on time scales. New sufficient conditions are obtained for the existence of periodic solutions. The approach is unified to provide the existence of the desired solutions for the continuous differential equations and discrete difference equations. Moreover, The approach has been widely applied to study existence of periodic solutions in differential equations and difference equations.