Forecasting Fraudulent Financial Statements using Data Mining

This paper explores the effectiveness of machine learning techniques in detecting firms that issue fraudulent financial statements (FFS) and deals with the identification of factors associated to FFS. To this end, a number of experiments have been conducted using representative learning algorithms, which were trained using a data set of 164 fraud and non-fraud Greek firms in the recent period 2001-2002. The decision of which particular method to choose is a complicated problem. A good alternative to choosing only one method is to create a hybrid forecasting system incorporating a number of possible solution methods as components (an ensemble of classifiers). For this purpose, we have implemented a hybrid decision support system that combines the representative algorithms using a stacking variant methodology and achieves better performance than any examined simple and ensemble method. To sum up, this study indicates that the investigation of financial information can be used in the identification of FFS and underline the importance of financial ratios.

A New Edit Distance Method for Finding Similarity in Dna Sequence

The P-Bigram method is a string comparison methods base on an internal two characters-based similarity measure. The edit distance between two strings is the minimal number of elementary editing operations required to transform one string into the other. The elementary editing operations include deletion, insertion, substitution two characters. In this paper, we address the P-Bigram method to sole the similarity problem in DNA sequence. This method provided an efficient algorithm that locates all minimum operation in a string. We have been implemented algorithm and found that our program calculated that smaller distance than one string. We develop PBigram edit distance and show that edit distance or the similarity and implementation using dynamic programming. The performance of the proposed approach is evaluated using number edit and percentage similarity measures.

Health Care Ethics in Vulnerable Populations: Clinical Research through the Patient's Eyes

Chronic conditions carry with them strong emotions and often lead to charged relationships between patients and their health providers and, by extension, patients and health researchers. Persons are both autonomous and relational and a purely cognitive model of autonomy neglects the social and relational basis of chronic illness. Ensuring genuine informed consent in research requires a thorough understanding of how participants perceive a study and their reasons for participation. Surveys may not capture the complexities of reasoning that underlies study participation. Contradictory reasons for participation, for instance an initial claim of altruism as rationale and a subsequent claim of personal benefit (therapeutic misconception), affect the quality of informed consent. Individuals apply principles through the filter of personal values and lived experience. Authentic autonomy, and hence authentic consent to research, occurs within the context of patients- unique life narratives and illness experiences.

Time Comparative Simulator for Distributed Process Scheduling Algorithms

In any distributed systems, process scheduling plays a vital role in determining the efficiency of the system. Process scheduling algorithms are used to ensure that the components of the system would be able to maximize its utilization and able to complete all the processes assigned in a specified period of time. This paper focuses on the development of comparative simulator for distributed process scheduling algorithms. The objectives of the works that have been carried out include the development of the comparative simulator, as well as to implement a comparative study between three distributed process scheduling algorithms; senderinitiated, receiver-initiated and hybrid sender-receiver-initiated algorithms. The comparative study was done based on the Average Waiting Time (AWT) and Average Turnaround Time (ATT) of the processes involved. The simulation results show that the performance of the algorithms depends on the number of nodes in the system.

Control Technology for a Daily Load-following Operation in a Nuclear Power Plant

In Korea, the technology of a load fo nuclear power plant has been being developed. automatic controller which is able to control temperature and axial power distribution was developed. identification algorithm and a model predictive contact former transforms the nuclear reactor status into numerically. And the latter uses them and ge manipulated values such as two kinds of control ro this automatic controller, the performance of a coperation was evaluated. As a result, the automatic generated model parameters of a nuclear react to nuclear reactor average temperature and axial power the desired targets during a daily load follow.

Reduction of Chloride Dioxide in Paper Bleaching using Peroxide Activation

All around the world pulp and paper industries are the biggest plant production with the environmental pollution as the biggest challenge facing the pulp manufacturing operations. The concern among these industries is to produce a high volume of papers with the high quality standard and of low cost without affecting the environment. This result obtained from this bleaching study show that the activation of peroxide was an effective method of reducing the total applied charge of chlorine dioxide which is harmful to our environment and also show that softwood and hardwood Kraft pulps responded linearly to the peroxide treatments. During the bleaching process the production plant produce chlorines. Under the trial stages chloride dioxide has been reduced by 3 kg/ton to reduce the brightness from 65% ISO to 60% ISO of pulp and the dosing point returned to the E stage charges by pre-treating Kraft pulps with hydrogen peroxide. The pulp and paper industry has developed elemental chlorine free (ECF) and totally chlorine free (TCF) bleaching, in their quest for being environmental friendly, they have been looking at ways to turn their ECF process into a TCF process while still being competitive. This prompted the research to investigate the capability of the hydrogen peroxide as catalyst to reduce chloride dioxide.

Surface Roughness of Flange Contact to the 25A-size Metal Gasket by using FEM Simulation

The previous study of new metal gasket that contact width and contact stress an important design parameter for optimizing metal gasket performance. The optimum design based on an elastic and plastic contact stress was founded. However, the influence of flange surface roughness had not been investigated thoroughly. The flange has many kinds of surface roughness. In this study, we conducted a gasket model include a flange surface roughness effect. A finite element method was employed to develop simulation solution. A uniform quadratic mesh used for meshing the gasket material and a gradually quadrilateral mesh used for meshing the flange. The gasket model was simulated by using two simulation stages which is forming and tightening simulation. A simulation result shows that a smoother of surface roughness has higher slope for force per unit length. This mean a squeezed against between flange and gasket will be strong. The slope of force per unit length for gasket 400-MPa mode was higher than the gasket 0-MPa mode.

Estimating the Absorption of Volatile Organic Compounds in Four Biodiesels Using the UNIFAC Procedure

This work considered the thermodynamic feasibility of scrubbing volatile organic compounds into biodiesel in view of designing a gas treatment process with this absorbent. A detailed vapour – liquid equilibrium investigation was performed using the original UNIFAC group contribution method. The four biodiesels studied in this work are methyl oleate, methyl palmitate, methyl linolenate and ethyl stearate. The original UNIFAC procedure was used to estimate the infinite dilution activity coefficients of 13 selected volatile organic compounds in the biodiesels. The calculations were done at the VOC mole fraction of 9.213x10-8. Ethyl stearate gave the most favourable phase equilibrium. A close agreement was found between the infinite dilution activity coefficient of toluene found in this work and those reported in literature. Thermodynamic models can efficiently be used to calculate vast amount of phase equilibrium behaviour using limited number of experimental data.

An 880 / 1760 MHz Dual Bandwidth Active RC Filter for 60 GHz Applications

An active RC filters with a 880 / 1760 MHz dual bandwidth tuning ability is present for 60 GHz unlicensed band applications. A third order Butterworth low-pass filter utilizes two Cherry-Hooper amplifiers to satisfy the very high bandwidth requirements of an amplifier. The low-pass filter is fabricated in 90nm standard CMOS process. Drawing 6.7 mW from 1.2 V power supply, the low frequency gains of the filter are -2.5 and -4.1 dB, and the output third order intercept points (OIP3) are +2.2 and +1.9 dBm for the single channel and channel bonding conditions, respectively.

Industrial Development, Environment And Occupational Problems: The Case Of Iran

There are three distinct stages in the evolution of economic thought, namely: 1. in the first stage, the major concern was to accelerate economic growth with increased availability of material goods, especially in developing economies with very low living standards, because poverty eradication meant faster economic growth. 2. in the second stage, economists made distinction between growth and development. Development was seen as going beyond economic growth, and bringing certain changes in the structure of the economy with more equitable distribution of the benefits of growth, with the growth coming automatic and sustained. 3. the third stage is now reached. Our concern is now with “sustainable development", that is, development not only for the present but also of the future. Thus the focus changed from “sustained growth" to “sustained development". Sustained development brings to the fore the long term relationship between the ecology and economic development. Since the creation of UNEP in 1972 it has worked for development without destruction for environmentally sound and sustained development. It was realised that the environment cannot be viewed in a vaccum, it is not separate from development, nor is it competing. It suggested for the integration of the environment with development whereby ecological factors enter development planning, socio-economic policies, cost-benefit analysis, trade, technology transfer, waste management, educational and other specific areas. Industrialisation has contributed to the growth of economy of several countries. It has improved the standards of living of its people and provided benefits to the society. It has also created in the process great environmental problems like climate change, forest destruction and denudation, soil erosion and desertification etc. On the other hand, industry has provided jobs and improved the prospects of wealth for the industrialists. The working class communities had to simply put up with the high levels of pollution in order to keep up their jobs and also to save their income. There are many roots of the environmental problem. They may be political, economic, cultural and technological conditions of the modern society. The experts concede that industrial growth lies somewhere close to the heart of the matter. Therefore, the objective of this paper is not to document all roots of an environmental crisis but rather to discuss the effects of industrial growth and development. We have come to the conclusion that although public intervention is often unnecessary to ensure that perfectly competitive markets will function in society-s best interests, such intervention is necessary when firms or consumers pollute.

Investigation Corn and Soybean Intercropping Advantages in Competition with Redroot Pigweed and Jimsonweed

The spatial variation in plant species associated with intercropping is intended to reduce resource competition between species and increase yield potential. A field experiment was carried out on corn (Zea mays L.) and soybean (Glycine max L.) intercropping in a replacement series experiment with weed contamination consist of: weed free, infestation of redroot pigweed, infestation of jimsonweed and simultaneous infestation of redroot pigweed and jimsonweed in Karaj, Iran during 2007 growing season. The experimental design was a randomized complete block in factorial experiment with replicated thrice. Significant (P≤0.05) differences were observed in yield in intercropping. Corn yield was higher in intercropping, but soybean yield was significantly reduced by corn when intercropped. However, total productivity and land use efficiency were high under the intercropping system even in contamination of either species of weeds. Aggressivity of corn relative to soybean revealed the greater competitive ability of corn than soybean. Land equivalent ratio (LER) more than 1 in all treatments attributed to intercropping advantages and was highest in 50: 50 (corn/soybean) in weed free. These findings suggest that intercropping corn and soybean increase total productivity per unit area and improve land use efficiency. Considering the experimental findings, corn-soybean intercropping (50:50) may be recommended for yield advantage, more efficient utilization of resources, and weed suppression as a biological control.

Serious Game for Autism Children: Review of Literature

Autism Spectrum Disorder (ASD) is a pervasive developmental disorder which affects individuals with varying degrees of impairment. Currently, there has been ample research done in serious game for autism children. Although serious games are traditionally associated with software developments, developing them in the autism field involves studying the associated technology and paying attention to aspects related to interaction with the game. Serious Games for autism cover matters related to education, therapy for communication, psychomotor treatment and social behavior enhancement. In this paper, a systematic review sets out the lines of development and research currently being conducted into serious games which pursue some form of benefit in the field of autism. This paper includes a literature review of relevant serious game developments since in year 2007 and examines new trends.

Estimation of the Minimum Floor Length Downstream Regulators under Different Flow Scenarios

The correct design of the regulators structure requires complete prediction of the ultimate dimensions of the scour hole profile formed downstream the solid apron. The study of scour downstream regulator is studied either on solid aprons by means of velocity distribution or on movable bed by studying the topography of the scour hole formed in the downstream. In this paper, a new technique was developed to study the scour hole downstream regulators on movable beds. The study was divided into two categories; the first is to find out the sum of the lengths of rigid apron behind the gates in addition to the length of scour hole formed downstream, while the second is to find the minimum length of rigid apron behind the gates to prevent erosion downstream it. The study covers free and submerged hydraulic jump conditions in both symmetrical and asymmetrical under-gated regulations. From the comparison between the studied categories, we found that the minimum length of rigid apron to prevent scour (Ls) is greater than the sum of the lengths of rigid apron and that of scour hole formed behind it (L+Xs). On the other hand, the scour hole dimensions in case of submerged hydraulic jump is always greater than free one, also the scour hole dimensions in asymmetrical operation is greater than symmetrical one.

Fortification for P2P Grid Computing Used for Resource Discovery

Grid computing provides an effective infrastructure for massive computation among flexible and dynamic collection of individual system for resource discovery. The major challenge for grid computing is to prevent breaches and secure the data from trespassers. To overcome such conflicts a semantic approach can be designed which will filter the access requests of peers by checking the resource description specifying the data and the metadata as factual statements. Between every node in the grid a semantic firewall as a middleware will be present The intruder will be required to present an application specifying there needs to the firewall and hence accordingly the system will grant or deny the application request.

Fluorescence Spectroscopy of Lysozyme-Silver Nanoparticles Complex

Identifying the nature of protein-nanoparticle interactions and favored binding sites is an important issue in functional characterization of biomolecules and their physiological responses. Herein, interaction of silver nanoparticles with lysozyme as a model protein has been monitored via fluorescence spectroscopy. Formation of complex between the biomolecule and silver nanoparticles (AgNPs) induced a steady state reduction in the fluorescence intensity of protein at different concentrations of nanoparticles. Tryptophan fluorescence quenching spectra suggested that silver nanoparticles act as a foreign quencher, approaching the protein via this residue. Analysis of the Stern-Volmer plot showed quenching constant of 3.73 μM−1. Moreover, a single binding site in lysozyme is suggested to play role during interaction with AgNPs, having low affinity of binding compared to gold nanoparticles. Unfolding studies of lysozyme showed that complex of lysozyme- AgNPs has not undergone structural perturbations compared to the bare protein. Results of this effort will pave the way for utilization of sensitive spectroscopic techniques for rational design of nanobiomaterials in biomedical applications.

Closing the Achievement Gap Within Reading and Mathematics Classrooms by Fostering Hispanic Students- Educational Resilience

While many studies have conducted the achievement gap between groups of students in school districts, few studies have utilized resilience research to investigate achievement gaps within classrooms. This paper aims to summarize and discuss some recent studies Waxman, Padr├│n, and their colleagues conducted, in which they examined learning environment differences between resilient and nonresilient students in reading and mathematics classrooms. The classes consist of predominantly Hispanic elementary school students from low-income families. These studies all incorporated learning environment questionnaires and systematic observation methods. Significant differences were found between resilient and nonresilient students on their classroom learning environments and classroom behaviors. The observation results indicate that the amount and quality of teacher and student academic interaction are two of the most influential variables that promote student outcomes. This paper concludes by suggesting the following teacher practices to promote resiliency in schools: (a) using feedback from classroom observation and learning environment measures, (b) employing explicit teaching practices; and (c) understanding students on a social and personal level.

FPGA Implement of a Vision Based Lane Departure Warning System

Using vision based solution in intelligent vehicle application often needs large memory to handle video stream and image process which increase complexity of hardware and software. In this paper, we present a FPGA implement of a vision based lane departure warning system. By taking frame of videos, the line gradient of line is estimated and the lane marks are found. By analysis the position of lane mark, departure of vehicle will be detected in time. This idea has been implemented in Xilinx Spartan6 FPGA. The lane departure warning system used 39% logic resources and no memory of the device. The average availability is 92.5%. The frame rate is more than 30 frames per second (fps).

Emotional Intelligence: The Relationship between Self-Regard and Communication Effectiveness

In today's complex global environment, emotional intelligence in educational administrations encompasses self-regard that is formed to utilize communication effectiveness. The paper is undertaken to understand the relationship between managers- emotional intelligence especially self-regard and employees to improve communication effectiveness in educational administrations of Iran. Data (N = 145) for this study were collected through questionnaires that participants were managers and employees educational administrations of Iran. The aim of this paper assess the emotional intelligence especially self-regard of managers and employees and its relationship with communication effectiveness in educational administrations of Iran. This paper explained self-regard that has a high relationship with communication especially communication effectiveness. Self-regard plays an important role in communication effectiveness. Individuals with high self-regard tend to have higher emotional intelligence and this action lead to improve communication effectiveness. The result of the paper shows a strong correspondence between self-regard and communication effectiveness in educational administrations.

Increasing of Energy Efficiency based on Persian Ancient Architectural Patterns in Desert Regions (Case Study Of Traditional Houses In Kashan)

In general architecture means the art of creating the space. Comprehensive and complete body which is created by a creative and purposeful thought to respond the human needs. Professionally, architecture is the are of designing and comprehensive planning of physical spaces that is created for human-s productivity. The purpose of architectural design is to respond the human needs which is appeared in physical frame. Human in response to his needs is always looking to achieve comfort. Throughout history of human civilization this relative comfort has been inspired by nature and assimilating the facility and natural achievement in the format of artifact patterns base on the nature, so that it is achieved in this comfort level and invention of these factors. All physical factors like regional, social and economical factors are made available to human in order to achieve a specific goal and are made to gain an ideal architecture to respond the functional needs and consider the aesthetics and elemental principles and pay attention to residents- comfort. In this study the Persian architecture with exploiting and transforming the energies into the requisite energies of architecture spaces and importing fuel products, utilities, etc, in order to achieve a relative comfort level will be investigated. In this paper the study of structural and physical specialties of traditional houses in desert regions and Central Plateau of Iran gave us this opportunity to being more familiar with important specialties of energy productivity in architecture body of traditional houses in these regions specially traditional houses of Kashan and in order to use these principles to create modern architectures in these regions.

Location Update Cost Analysis of Mobile IPv6 Protocols

Mobile IP has been developed to provide the continuous information network access to mobile users. In IP-based mobile networks, location management is an important component of mobility management. This management enables the system to track the location of mobile node between consecutive communications. It includes two important tasks- location update and call delivery. Location update is associated with signaling load. Frequent updates lead to degradation in the overall performance of the network and the underutilization of the resources. It is, therefore, required to devise the mechanism to minimize the update rate. Mobile IPv6 (MIPv6) and Hierarchical MIPv6 (HMIPv6) have been the potential candidates for deployments in mobile IP networks for mobility management. HMIPv6 through studies has been shown with better performance as compared to MIPv6. It reduces the signaling overhead traffic by making registration process local. In this paper, we present performance analysis of MIPv6 and HMIPv6 using an analytical model. Location update cost function is formulated based on fluid flow mobility model. The impact of cell residence time, cell residence probability and user-s mobility is investigated. Numerical results are obtained and presented in graphical form. It is shown that HMIPv6 outperforms MIPv6 for high mobility users only and for low mobility users; performance of both the schemes is almost equivalent to each other.