Abstract: This paper investigates the effect of International
Financial Reporting Standards (IFRS) adoption on the frequency of
earnings managements towards small positive profits. We focus on
two emerging markets IFRS adopters: South Africa and Turkey.
We tested our logistic regression using appropriate panelestimation
techniques over a sample of 330 South African and 210
Turkish firm-year observations over the period 2002-2008. Our
results document that mandatory adoption of IFRS is not associated
with a reduction in earnings management towards small positive
profits in emerging markets. These results contradict most of the
previous findings of the studies conducted in developed countries.
Based on the legal system factor, we compare the intensity of
earnings management between a code law country (Turkey) and a
common law country (South Africa) over the pre and post-adoption
periods. Our findings show that the frequency of such earnings
management practice increases significantly for the code law
country.
Abstract: Sweet cherries (Prunus avium L.) contain various
phenolic compounds which contribute to total antioxidant activity.
Total polyphenols, tannins, flavonoids and anthocyanins, and
antioxidant capacity in a fruits of a number of selected sweet cherry
genotypes were investigated. Total polyphenols content ranged from
4.12 to 8.34 mg gallic acid equivantents/g dry fruit weight and total
tannins content ranged from 0.19 to 1.95 mg gallic acid equivalent/g
dry fruit weight. Total flavonoids were within the range 0.42-1.56 mg
of rutin equivalents/g dry fruit weight and total anthocyanins content
were between 0.35 and 0.69 mg cyanidin 3-glucoside equivalent/ g
dry fruit weight. Although sweet cherry fruits are a significant source
of different phenolic compounds, antioxidant activity of sweet
cherries is not related only with the total polyphenolics, flavonoids or
anthocyanins.
Abstract: The aim of this paper is to know the sociodemographic
and operational-financial determinants of the services
quality perceived by users of the national health services. Through
the use of an inquiry conducted by the Ministry of Health,
comprehending 16.936 interviews in 2006, we intend to find out if
there is any characteristic that determines the 2006 inquiry results.
With the revision of the literature we also want to know if the
operational-financial results have implications in hospitals users-
perception on the quality of the received services. In order to achieve
our main goals we will make use of the regression analysis to find out
the possible dimensions that determine those results.
Abstract: The paper presents an investigation in to the effect of neural network predictive control of UPFC on the transient stability performance of a multimachine power system. The proposed controller consists of a neural network model of the test system. This model is used to predict the future control inputs using the damped Gauss-Newton method which employs ‘backtracking’ as the line search method for step selection. The benchmark 2 area, 4 machine system that mimics the behavior of large power systems is taken as the test system for the study and is subjected to three phase short circuit faults at different locations over a wide range of operating conditions. The simulation results clearly establish the robustness of the proposed controller to the fault location, an increase in the critical clearing time for the circuit breakers, and an improved damping of the power oscillations as compared to the conventional PI controller.
Abstract: To determine the length of engagement threads of a bolt installed in a tapped part in order to avoid the threads stripping remains a very current problem in the design of the thread assemblies. It does not exist a calculation method formalized for the cases where the bolt is screwed directly in a ductile material. In this article, we study the behavior of the threads stripping of a loaded assembly by using a modelling by finite elements and a rupture criterion by damage. This modelling enables us to study the different parameters likely to influence the behavior of this bolted connection. We study in particular, the influence of couple of materials constituting the connection, of the bolt-s diameter and the geometrical characteristics of the tapped part, like the external diameter and the length of engagement threads. We established an experiments design to know the most significant parameters. That enables us to propose a simple expression making possible to calculate the resistance of the threads whatever the metallic materials of the bolt and the tapped part. We carried out stripping tests in order to validate our model. The estimated results are very close to those obtained by the tests.
Abstract: This paper presents a hybrid association control
scheme that can maintain load balancing among access points in the
wireless LANs and can satisfy the quality of service requirements of
the multimedia traffic applications. The proposed model is
mathematically described as a linear programming model. Simulation
study and analysis were conducted in order to demonstrate the
performance of the proposed hybrid load balancing and association
control scheme. Simulation results shows that the proposed scheme
outperforms the other schemes in term of the percentage of blocking
and the quality of the data transfer rate providing to the multimedia
and real-time applications.
Abstract: Recently, grid computing has been widely focused on
the science, industry, and business fields, which are required a vast
amount of computing. Grid computing is to provide the environment
that many nodes (i.e., many computers) are connected with each
other through a local/global network and it is available for many
users. In the environment, to achieve data processing among nodes
for any applications, each node executes mutual authentication by
using certificates which published from the Certificate Authority
(for short, CA). However, if a failure or fault has occurred in the
CA, any new certificates cannot be published from the CA. As
a result, a new node cannot participate in the gird environment.
In this paper, an off-the-shelf scheme for dependable grid systems
using virtualization techniques is proposed and its implementation is
verified. The proposed approach using the virtualization techniques
is to restart an application, e.g., the CA, if it has failed. The system
can tolerate a failure or fault if it has occurred in the CA. Since
the proposed scheme is implemented at the application level easily,
the cost of its implementation by the system builder hardly takes
compared it with other methods. Simulation results show that the
CA in the system can recover from its failure or fault.
Abstract: Developing an accurate classifier for high dimensional microarray datasets is a challenging task due to availability of small sample size. Therefore, it is important to determine a set of relevant genes that classify the data well. Traditionally, gene selection method often selects the top ranked genes according to their discriminatory power. Often these genes are correlated with each other resulting in redundancy. In this paper, we have proposed a hybrid method using feature ranking and wrapper method (Genetic Algorithm with multiclass SVM) to identify a set of relevant genes that classify the data more accurately. A new fitness function for genetic algorithm is defined that focuses on selecting the smallest set of genes that provides maximum accuracy. Experiments have been carried on four well-known datasets1. The proposed method provides better results in comparison to the results found in the literature in terms of both classification accuracy and number of genes selected.
Abstract: This paper reports our analysis of 163 ks observations
of PSR J0538+2817 with the Rossi X-Ray Timing Explorer
(RXTE).The pulse profiles, detected up to 60 keV, show a single
peak asin the case for radio frequency. The profile is well described
by one Gaussians function with full width at half maximum (FWHM)
0.04794. We compared the difference of arrival time between radio
and X-ray pulse profiles for the first time. It turns out that the phase
of radio emits precede the X-ray by 8.7 ± 4.5 ms. Furthermore we
obtained the pulse profiles in the energy ranges of 2.29-6.18 keV,
6.18-12.63 keV and 12.63-17.36 keV. The intensity of pulses
decreases with the increasing energy range. We discuss the emission
geometry in our work.
Abstract: An attempt in this paper proposes a re-modification to
the minimum moment approach of resource leveling which is a modified minimum moment approach to the traditional method by
Harris. The method is based on critical path method. The new approach suggests the difference between the methods in the
selection criteria of activity which needs to be shifted for leveling resource histogram. In traditional method, the improvement factor
found first to select the activity for each possible day of shifting. In
modified method maximum value of the product of Resources Rate
and Free Float was found first and improvement factor is then
calculated for that activity which needs to be shifted. In the proposed
method the activity to be selected first for shifting is based on the largest value of resource rate. The process is repeated for all the
remaining activities for possible shifting to get updated histogram.
The proposed method significantly reduces the number of iterations
and is easier for manual computations.
Abstract: In this paper a new concept of partial complement of a graph G is introduced and using the same a new graph parameter, called completion number of a graph G, denoted by c(G) is defined. Some basic properties of graph parameter, completion number, are studied and upperbounds for completion number of classes of graphs are obtained , the paper includes the characterization also.
Abstract: Nuclear matrix protein 22 (NMP22) is a FDA approved
biomarker for bladder cancer. The objective of this study is to develop
a simple NMP22 immumosensor (NMP22-IMS) for accurate
measurement of NMP22. The NMP22-IMS was constructed with
NMP22 antibody immobilized on screen-printed carbon electrodes.
The construction procedures and antibody immobilization are simple.
Results showed that the NMP22-IMS has an excellent (r2³0.95)
response range (20 – 100 ng/mL). In conclusion, a simple and reliable
NMP22-IMS was developed, capable of precisely determining urine
NMP22 level.
Abstract: Water vapour transport properties of gypsum block
are studied in dependence on relative humidity using inverse analysis
based on genetic algorithm. The computational inverse analysis is
performed for the relative humidity profiles measured along the
longitudinal axis of a rod sample. Within the performed transient
experiment, the studied sample is exposed to two environments with
different relative humidity, whereas the temperature is kept constant.
For the basic gypsum characterisation and for the assessment of input
material parameters necessary for computational application of
genetic algorithm, the basic material properties of gypsum are
measured as well as its thermal and water vapour storage parameters.
On the basis of application of genetic algorithm, the relative
humidity dependent water vapour diffusion coefficient and water
vapour diffusion resistance factor are calculated.
Abstract: In the stadium structure, the significant dynamic
responses such as resonance or similar behavior can be occurred by
spectator rhythmical activities. Thus, accurate analysis and precise
investigation of stadium structure that is subjected to dynamic loads
are required for practical design and serviceability check of stadium
structures. Moreover, it is desirable to measure and analyze the
dynamic loads of spectator activities because these dynamic loads can
not be easily expressed in numerical formula. In this study, various
dynamic loads induced by spectator movements are measured and
analyzed. These dynamic loads induced by spectators movement of
stadium structure can be classified into the impact load and the
periodic load. These dynamic loads can be expressed as Fourier
harmonic load. And, these dynamic loads could be applied for the
accurate vibration analysis of a stadium structure.
Abstract: The control design for unmanned underwater vehicles (UUVs) is challenging due to the uncertainties in the complex dynamic modeling of the vehicle as well as its unstructured operational environment. To cope with these difficulties, a practical robust control is therefore desirable. The paper deals with the application of coefficient diagram method (CDM) for a robust control design of an autonomous underwater vehicle. The CDM is an algebraic approach in which the characteristic polynomial and the controller are synthesized simultaneously. Particularly, a coefficient diagram (comparable to Bode diagram) is used effectively to convey pertinent design information and as a measure of trade-off between stability, response speed and robustness. In the polynomial ring, Kharitonov polynomials are employed to analyze the robustness of the controller due to parametric uncertainties.
Abstract: Wireless channels are characterized by more serious
bursty and location-dependent errors. Many packet scheduling
algorithms have been proposed for wireless networks to guarantee
fairness and delay bounds. However, most existing schemes do not
consider the difference of traffic natures among packet flows. This
will cause the delay-weight coupling problem. In particular, serious
queuing delays may be incurred for real-time flows. In this paper, it
is proposed a scheduling algorithm that takes traffic types of flows
into consideration when scheduling packets and also it is provided
scheduling flexibility by trading off video quality to meet the
playback deadline.
Abstract: The feature of HIV genome is in a wide range because
of it is highly heterogeneous. Hence, the infection ability of the virus changes related with different chemokine receptors. From this point,
R5 and X4 HIV viruses use CCR5 and CXCR5 coreceptors respectively while R5X4 viruses can utilize both coreceptors. Recently, in Bioinformatics, R5X4 viruses have been studied to
classify by using the coreceptors of HIV genome.
The aim of this study is to develop the optimal Multilayer
Perceptron (MLP) for high classification accuracy of HIV sub-type viruses. To accomplish this purpose, the unit number in hidden layer
was incremented one by one, from one to a particular number. The statistical data of R5X4, R5 and X4 viruses was preprocessed by the
signal processing methods. Accessible residues of these virus sequences were extracted and modeled by Auto-Regressive Model
(AR) due to the dimension of residues is large and different from each other. Finally the pre-processed dataset was used to evolve MLP with various number of hidden units to determine R5X4
viruses. Furthermore, ROC analysis was used to figure out the optimal MLP structure.
Abstract: The objectives were to identify cyanide-degrading
bacteria and study cyanide removal efficiency. Agrobacterium
tumefaciens SUTS 1 was isolated. This is a new strain of
microorganisms for cyanide degradation. The maximum growth rate
of SUTS 1 obtained 4.7 × 108 CFU/ml within 4 days. The cyanide
removal efficiency was studied at 25, 50, and 150 mg/L cyanide. The
residual cyanide, ammonia, nitrate, nitrite, pH, and cell counts were
analyzed. At 25 and 50 mg/L cyanide, SUTS 1 obtained similar
removal efficiency approximately 87.50%. At 150 mg/L cyanide,
SUTS 1 enhanced the cyanide removal efficiency up to 97.90%. Cell
counts of SUTS 1 increased when the cyanide concentration was set
at lower. The ammonia increased when the removal efficiency
increased. The nitrate increased when the ammonia decreased but the
nitrite did not detect in all experiments. pH values also increased
when the cyanide concentrations were set at higher.
Abstract: This work will provide a new perspective of exploring innovation thematic. It will reveal that radical and incremental innovations are complementary during the innovation life cycle and accomplished through distinct ways of developing new products. Each new product development process will be constructed according to the nature of each innovation and the state of the product development. This paper proposes the inclusion of the organizational function areas that influence new product's development on the new product development process.
Abstract: Systems Analysis and Design is a key subject in
Information Technology courses, but students do not find it easy to
cope with, since it is not “precise" like programming and not exact
like Mathematics. It is a subject working with many concepts,
modeling ideas into visual representations and then translating the
pictures into a real life system. To complicate matters users who are
not necessarily familiar with computers need to give their inputs to
ensure that they get the system the need. Systems Analysis and
Design also covers two fields, namely Analysis, focusing on the
analysis of the existing system and Design, focusing on the design of
the new system. To be able to test the analysis and design of a
system, it is necessary to develop a system or at least a prototype of
the system to test the validity of the analysis and design. The skills
necessary in each aspect differs vastly. Project Management Skills,
Database Knowledge and Object Oriented Principles are all
necessary. In the context of a developing country where students
enter tertiary education underprepared and the digital divide is alive
and well, students need to be motivated to learn the necessary skills,
get an opportunity to test it in a “live" but protected environment –
within the framework of a university. The purpose of this article is to
improve the learning experience in Systems Analysis and Design
through reviewing the underlying teaching principles used, the
teaching tools implemented, the observations made and the
reflections that will influence future developments in Systems
Analysis and Design. Action research principles allows the focus to
be on a few problematic aspects during a particular semester.