Abstract: Predicting earnings management is vital for the capital
market participants, financial analysts and managers. The aim of this
research is attempting to respond to this query: Is there a significant
difference between the regression model and neural networks’
models in predicting earnings management, and which one leads to a
superior prediction of it? In approaching this question, a Linear
Regression (LR) model was compared with two neural networks
including Multi-Layer Perceptron (MLP), and Generalized
Regression Neural Network (GRNN). The population of this study
includes 94 listed companies in Tehran Stock Exchange (TSE)
market from 2003 to 2011. After the results of all models were
acquired, ANOVA was exerted to test the hypotheses. In general, the
summary of statistical results showed that the precision of GRNN did
not exhibit a significant difference in comparison with MLP. In
addition, the mean square error of the MLP and GRNN showed a
significant difference with the multi variable LR model. These
findings support the notion of nonlinear behavior of the earnings
management. Therefore, it is more appropriate for capital market
participants to analyze earnings management based upon neural
networks techniques, and not to adopt linear regression models.
Abstract: In this numerical work, mixed convection and entropy
generation of Cu–water nanofluid in a lid-driven square cavity have
been investigated numerically using the Lattice Boltzmann Method.
Horizontal walls of the cavity are adiabatic and vertical walls have
constant temperature but different values. The top wall has been
considered as moving from left to right at a constant speed, U0. The
effects of different parameters such as nanoparticle volume
concentration (0–0.05), Rayleigh number (104–106) and Reynolds
numbers (1, 10 and 100) on the entropy generation, flow and
temperature fields are studied. The results have shown that addition
of nanoparticles to the base fluid affects the entropy generation, flow
pattern and thermal behavior especially at higher Rayleigh and low
Reynolds numbers. For pure fluid as well as nanofluid, the increase
of Reynolds number increases the average Nusselt number and the
total entropy generation, linearly. The maximum entropy generation
occurs in nanofluid at low Rayleigh number and at high Reynolds
number. The minimum entropy generation occurs in pure fluid at low
Rayleigh and Reynolds numbers. Also at higher Reynolds number,
the effect of Cu nanoparticles on enhancement of heat transfer was
decreased because the effect of lid-driven cavity was increased. The
present results are validated by favorable comparisons with
previously published results. The results of the problem are presented
in graphical and tabular forms and discussed.
Abstract: The paper aims to evaluate the effect of online
advertising on consumer purchase behavior in Malaysian
organizations. The paper has potential to extend and refine theory. A
survey was distributed among Students of UTM university during the
winter 2014 and 160 responses were collected. Regression analysis
was used to test the hypothesized relationships of the model. Result
shows that the predictors (cost saving factor, convenience factor and
customized product or services) have positive impact on intention to
continue seeking online advertising.
Abstract: This paper reports the viability of developing Zn-27Al
alloy matrix hybrid composites reinforced with alumina, graphite and
fly ash (solid waste bye product of coal in thermal power plants).
This research work was aimed at developing low cost-high
performance Zn-27Al matrix composite with low density. Alumina
particulates (Al2O3), graphite added with 0, 2, 3, 4 and 5 wt% fly ash
were utilized to prepare 10wt% reinforcing phase with Zn-27Al alloy
as matrix using two-step stir casting method. Density measurement,
estimated percentage porosity, tensile testing, micro hardness
measurement and optical microscopy were used to assess the
performance of the composites produced. The results show that the
hardness, ultimate tensile strength, and percent elongation of the
hybrid composites decrease with increase in fly ash content. The
maximum decrease in hardness and ultimate tensile strength of
13.72% and 15.25% respectively were observed for composite grade
containing 5wt% fly ash. The percentage elongation of composite
sample without fly ash is 8.9% which is comparable with that of the
sample containing 2wt% fly ash with percentage elongation of 8.8%.
The fracture toughness of the fly ash containing composites was
however superior to those of composites without fly ash with 5wt%
fly ash containing composite exhibiting the highest fracture
toughness. The results show that fly ash can be utilized as
complementary reinforcement in ZA-27 alloy matrix composite to
reduce cost.
Abstract: In view of the requirements of the current industrial
processes, the instrumentation plays a critical role. In this context,
this work aims to raise some the operating characteristics of the level
and flow transmitters, in addition to observing their similarities and
possible limitations configurations.
Abstract: This work explores the inter-region investment
behaviors of Integrated Circuit (IC) design industry from Taiwan to
China using the amount of foreign direct investment (FDI). According
to the mutual dependence among different IC design industrial
locations, Lotka-Volterra model is utilized to explore the FDI
interactions between South and East China. Effects of inter-regional
collaborations on FDI flows into China are considered. The analysis
results show that FDIs into South China for IC design industry
significantly inspire the subsequent FDIs into East China, while FDIs
into East China for Taiwan’s IC design industry significantly hinder
the subsequent FDIs into South China. Because the supply chain along
IC industry includes upstream IC design, midstream manufacturing, as
well as downstream packing and testing enterprises, IC design industry
has to cooperate with IC manufacturing, packaging and testing
industries in the same area to form a strong IC industrial cluster.
Taiwan’s IC design industry implement the largest FDI amount into
East China and the second largest FDI amount into South China
among the four regions: North, East, Mid-West and South China. If IC
design houses undertake more FDIs in South China, those in East
China are urged to incrementally implement more FDIs into East
China to maintain the competitive advantages of the IC supply chain in
East China. On the other hand, as the FDIs in East China rise, the FDIs
in South China will successively decline since capitals have
concentrated in East China. In addition, this investigation proves that
the prediction of Lotka-Volterra model in FDI trends is accurate
because the industrial interactions between the two regions are
included. Finally, this work confirms that the FDI flows cannot reach a
stable equilibrium point, so the FDI inflows into East and South China
will expand in the future.
Abstract: This paper presents a speed estimation scheme based
on second-order sliding-mode Super Twisting Algorithm (STA) and
Model Reference Adaptive System (MRAS) estimation theory for
Sensorless control of multiphase induction machine. A stator current
observer is designed based on the STA, which is utilized to take the
place of the reference voltage model of the standard MRAS
algorithm. The observer is insensitive to the variation of rotor
resistance and magnetizing inductance when the states arrive at the
sliding mode. Derivatives of rotor flux are obtained and designed as
the state of MRAS, thus eliminating the integration. Compared with
the first-order sliding-mode speed estimator, the proposed scheme
makes full use of the auxiliary sliding-mode surface, thus alleviating
the chattering behavior without increasing the complexity. Simulation
results show the robustness and effectiveness of the proposed
scheme.
Abstract: Environmental and functional conditions, sometimes,
necessitate the architectural plan of the building to be asymmetric,
and this result in an asymmetric structure. In such cases finding an
optimal pattern for locating the components of lateral load bearing
system, including shear walls, in the building’s plan is desired. In
case of shear wall in addition to the location the shape of the wall
cross-section is also an effective factor. Various types of shear walls
and their proper layout might come effective in better stiffness
distribution and more appropriate seismic response of the building.
Several studies have been conducted in the context of analysis and
design of shear walls; however, few studies have been performed on
making decisions for the location and form of shear walls in multistory
buildings, especially those with irregular plan. In this study, an
attempt has been made to obtain the most reliable seismic behavior of
multi-story reinforced concrete vertically chamfered buildings by
using more appropriate shear walls form and arrangement in 7-, 10-,
12-, and 15-stoy buildings. The considered forms and arrangements
include common rectangular walls and L-, T-, U- and Z-shaped plan,
located as the core or in the outer frames of the building structure.
Comparison of seismic behaviors of the buildings, including
maximum roof displacement and particularly formation of plastic
hinges and their distribution in the buildings’ structures, have been
done based on the results of a series of nonlinear time history
analyses, by using a set of selected earthquake records. Results show
that shear walls with U-shaped cross-section, placed as the building
central core, and also walls with Z-shaped cross-section, placed at the
corners give the building more reliable seismic behavior.
Abstract: This paper reports on the response of a fiber-optic
sensing probe to small concentrations of hydrogen peroxide (H2O2)
vapor at room temperature. H2O2 has extensive applications in industrial and medical
environments. Conversely, H2O2 can be a health hazard by itself. For
example, H2O2 induces cellular damage in human cells and its
presence can be used to diagnose illnesses such as asthma and human
breast cancer. Hence, development of reliable H2O2 sensor is of vital
importance to detect and measure this species. Ferric ferrocyanide, referred to as Prussian Blue (PB), was
deposited on the tip of a multimode optical fiber through the single
source precursor technique and served as an indicator of H2O2 in a
spectroscopic manner. Sensing tests were performed in H2O2-H2O
vapor mixtures with different concentrations of H2O2. The results of sensing tests show the sensor is able to detect H2O2
concentrations in the range of 50.6 ppm to 229.5 ppm. Furthermore,
the sensor response to H2O2 concentrations is linear in a log-log scale
with the adjacent R-square of 0.93. This sensing behavior allows us
to detect and quantify the concentration of H2O2 in the vapor phase.
Abstract: Natural fibers are used in polymer composites to
improve mechanical properties to replace inorganic reinforcing
agents produced by non-renewable resources. The present study
investigates the tensile and flexural behaviors of palm fibers-high
density polyethylene (HDPE) composite as a function of volume
fraction. The surface of the fibers was treated by mercerization
treatments to improve the wetting behavior of the apolar HDPE. The
treatment characterization was obtained by scanning electron
microscopy, X-Ray diffraction and infrared spectroscopy. Results
evidences that a good adhesion interfacial between fibers-matrix
caused an increase strength and modulus flexural as well as tensile
strength in the modified fibers/HDPE composites when compared to
the pure HDPE and untreated fibers reinforced composites.
Abstract: Social Avoidance is one of the most important
problems that face a good number of disabled students. It results from
the negative attitudes of non-disabled students, teachers and others.
Some of the past research has shown that non-disabled individuals
hold negative attitudes toward persons with disabilities. The present
study aims to alleviate Social Avoidance by applying the Cognitive
Behavioral Intervention. 24 Blind students aged 19–24 (university students) were randomly
chosen we compared an experimental group (consisted of 12
students) who went through the intervention program, with a control
group (12 students also) who did not go through such intervention.
We used the Social Avoidance and Distress Scale (SADS) to assess
social anxiety and distress behavior. The author used many
techniques of cognitive behavioral intervention such as modeling,
cognitive restructuring, extension, contingency contracts, selfmonitoring,
assertiveness training, role play, encouragement and
others. Statistically, T-test was employed to test the research
hypothesis. Result showed that there is a significance difference between the
experimental group and the control group after the intervention and
also at the follow up stages of the Social Avoidance and Distress
Scale. Also for the experimental group, there is a significance
difference before the intervention and the follow up stages for the
scale. Results showed that, there is a decrease in social avoidance.
Accordingly, cognitive behavioral intervention program was
successful in decreasing social avoidance for blind students.
Abstract: The ventilated façade has great advantages when
compared to traditional façades as it reduces the air conditioning
thermal loads due to the stack effect induced by solar radiation in the
air chamber. Optimizing energy consumption by using a ventilated
façade can be used not only in newly built buildings but also it can be
implemented in existing buildings, opening the field of
implementation to energy building retrofitting works. In this sense, the following three prototypes of façade where
designed, built and further analyzed in this research: non-ventilated
façade (NVF); slightly ventilated façade (SLVF) and strongly
ventilated façade (STVF). The construction characteristics of the
three facades are based on the Spanish regulation of building
construction “Technical Building Code”. The façades have been
monitored by type-k thermocouples in a representative day of the
summer season in Madrid (Spain). Moreover, an analysis of variance
(ANOVA) with repeated measures, studying the thermal lag in the
ventilated and no-ventilated façades has been designed. Results show that STVF façade presents higher levels of thermal
inertia as the thermal lag reduces up to 17% (daily mean) compared
to the non-ventilated façade. In addition, the statistical analysis
proves that an increase of the ventilation holes size in STVF façades
can improve the thermal lag significantly (p >0.05) when compared
to the SLVF façade.
Abstract: Structural analysis of flexible pavements has been and still is currently performed using multi-layer elastic theory. However, for thinly surfaced pavements subjected to low to medium volumes of traffics, the importance of non-linear stress-strain behavior of unbound granular materials (UGM) requires the use of more sophisticated numerical models for structural design and performance of such pavements. In the present work, nonlinear unbound aggregates constitutive model is implemented within an axisymmetric finite element code developed to simulate the nonlinear behavior of pavement structures including two local aggregates of different mineralogical nature, typically used in Algerian pavements. The performance of the mechanical model is examined about its capability of representing adequately, under various conditions, the granular material non-linearity in pavement analysis. In addition, deflection data collected by Falling Weight Deflectometer (FWD) are incorporated into the analysis in order to assess the sensitivity of critical pavement design criteria and pavement design life to the constitutive model. Finally, conclusions of engineering significance are formulated.
Abstract: This paper focuses on how judiciaries in post-conflict societies can gain legitimacy through reformation. Legitimacy plays a pivotal role in shaping people’s behavior to submit to the law and verifies the rightfulness of an organ for taking binding decisions. Among various dynamics, judicial independence, access to justice and behavioral changes of the judicial officials broadly contribute to legitimation of judiciary in general, and the courts in particular. Increasing independence of judiciary through reform limits, inter alia, government interference in judicial issues and protects basic rights of the citizens. Judicial independence does not only matter in institutional terms, individual independence also influences the impartiality and integrity of judges, which can be increased through education and better administration of justice. Finally, access to justice as an intertwined concept both at the legal and moral spectrum of judicial reform avails justice to the citizens and increases the level of public trust and confidence. Efficient legal decisions on fostering such elements through holistic reform create a rule of law atmosphere. Citizens neither accept an illegitimate judiciary nor do they trust its decisions. Lack of such tolerance and confidence deters the rule of law and thus, undermines the democratic development of a society.
Abstract: Effect of alloying on the microstructure and mechanical properties of heat-resisting duplex stainless steel (DSS) for Mg production was investigated in this study. 25Cr-8Ni based DSS’s were cast into rectangular ingots of which the dimension was 350×350×100 mm3 . Nitrogen and Yttrium were added in the range within 0.3 in weight percent. Phase equilibrium was calculated using the FactSage®, thermodynamic software. Hot exposure, high temperature tensile and compression tests were conducted on the ingots at 1230oC, which is operation temperature employed for Mg production by Silico-thermic reduction. The steel with N and Y showed much higher strength than 310S alloy in both tensile and compression tests. By thermal exposition at 1230oC for 200 hrs, hardness of DSS containing N and Y was found to increase. Hot workability of the heat-resisting DSS was evaluated by employing hot rolling at 1230 oC. Hot shortness was observed in the ingot with N and found to disappear after addition of Y.
Abstract: The conventional ceramic route was utilized to
prepare a hard magnetic powder (M-type strontium ferrite,
SrFe12O19). The stoichiometric mixture of iron oxide and strontium
carbonate were calcined at 1000oC and then fired at various
temperatures. The influence of various reaction parameters such as
mixing ratio, calcination temperature, firing temperature and firing
time on the magnetic behaviors of the synthesized magnetic powder
were investigated. The magnetic properties including Coercivity
(Hc), Magnetic saturation (Ms), and Magnetic remnance (Mr) were
measured by vibrating sample magnetometer. Morphologically the
produced magnetic powder has a dense hexagonal grain shape
structure.
Abstract: Due to the interference effects, the intrinsic
aerodynamic parameters obtained from the individual component
testing are always fundamentally different than those obtained for
complete model testing. Consideration and limitation for such testing
need to be taken into account in any design work related to the
component buildup method. In this paper, the scaled model of a
straight rectangular canard of a hybrid buoyant aircraft is tested at 50
m/s in IIUM-LSWT (Low Speed Wind Tunnel). Model and its
attachment with the balance are kept rigid to have results free from
the aeroelastic distortion. Based on the velocity profile of the test
section’s floor; the height of the model is kept equal to the
corresponding boundary layer displacement. Balance measurements
provide valuable but limited information of overall aerodynamic
behavior of the model. Zero lift coefficient is obtained at -2.2o and
the corresponding drag coefficient was found to be less than that at
zero angle of attack. As a part of the validation of low fidelity tool,
plot of lift coefficient plot was verified by the experimental data and
except the value of zero lift coefficients, the overall trend has under
predicted the lift coefficient. Based on this comparative study, a
correction factor of 1.36 is proposed for lift curve slope obtained
from the panel method.
Abstract: We report the design and characterization of ultra high
quality factor filter based on one-dimensional photonic-crystal Thue-
Morse sequence structure. The behavior of aperiodic array of
photonic crystal structure is numerically investigated and we show
that by changing the angle of incident wave, desired wavelengths
could be tuned and a tunable filter is realized. Also it is shown that
high quality factor filter be achieved in the telecommunication
window around 1550 nm, with a device based on Thue-Morse
structure. Simulation results show that the proposed structure has a
quality factor more than 100000 and it is suitable for DWDM
communication applications.
Abstract: High temperature Fischer-Tropsch synthesis process
use fixed fluidized bed as a reactor. In order to understand the flow
behavior in the fluidized bed better, the research of how the radial
velocity affects the entire flow field is necessary. Laser Doppler
Velocimetry (LDV) was used to study the radial velocity distribution
along the diameter direction of the cross-section of the particle in a
fixed fluidized bed. The velocity in the cross-section is fluctuating
within a small range. The direction of the speed is a random
phenomenon. In addition to r/R is 1, the axial velocity are more than 6
times of the radial velocity, the radial velocity has little impact on the
axial velocity in a fixed fluidized bed.
Abstract: The current study aims to highlight the loading
characteristics impact on the time evolution (focusing particularly on
long term effects) of the deformation of realized reinforced concrete
beams. Namely the tension stiffening code provisions (i.e. within
Eurocode 2) are reviewed with a clear intention to reassess their
operational value and predicting capacity. In what follows the
experimental programme adopted along with some preliminary
findings and numerical modeling attempts are presented. For a range of long slender reinforced concrete simply supported
beams (4200 mm) constant static sustained and repeated cyclic
loadings were applied mapping the time evolution of deformation.
All experiments were carried out at the Heavy Structures Lab of the
University of Leeds. During tests the mid-span deflection, creep
coefficient and shrinkage strains were monitored for duration of 90
days. The obtained results are set against the values predicted by
Eurocode 2 and the tools within an FE commercial package (i.e.
Midas FEA) to yield that existing knowledge and practise is at times
over-conservative.