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: Complex environments triggered by globalization
have necessitated new paradigms of leadership – Complexity
Leadership that encompass multiple roles that leaders need to take
upon. Success of Higher Education institutions depends on how well
leaders can provide adaptive, administrative and enabling leadership.
Complexity Leadership seems all the more relevant for institutions
that are knowledge-driven and thrive on Knowledge creation,
Knowledge storage and retrieval, Knowledge Sharing and
Knowledge applications. Discussed in this paper are the elements of
Globalization and the opportunities and challenges that are brought
forth by globalization. The Complexity leadership paradigm in a
knowledge-based economy and the need for such a paradigm shift for
higher education institutions is presented. Further, the paper also
discusses the support the leader requires in a knowledge-driven
economy through knowledge management initiatives.
Abstract: There are real needs to integrate types of Open
Educational Resources (OER) with an intelligent system to extract
information and knowledge in the semantic searching level. The
needs came because most of current learning standard adopted web
based learning and the e-learning systems do not always serve all
educational goals. Semantic Web systems provide educators,
students, and researchers with intelligent queries based on a semantic
knowledge management learning system. An ontology-based learning
system is an advanced system, where ontology plays the core of the
semantic web in a smart learning environment. The objective of this
paper is to discuss the potentials of ontologies and mapping different
kinds of ontologies; heterogeneous or homogenous to manage and
control different types of Open Educational Resources. The important
contribution of this research is that it uses logical rules and
conceptual relations to map between ontologies of different
educational resources. We expect from this methodology to establish
an intelligent educational system supporting student tutoring, self and
lifelong learning system.
Abstract: In recent years, new techniques for solving complex
problems in engineering are proposed. One of these techniques is
JPSO algorithm. With innovative changes in the nature of the jump
algorithm JPSO, it is possible to construct a graph-based solution
with a new algorithm called G-JPSO. In this paper, a new algorithm
to solve the optimal control problem Fletcher-Powell and optimal
control of pumps in water distribution network was evaluated.
Optimal control of pumps comprise of optimum timetable operation
(status on and off) for each of the pumps at the desired time interval.
Maximum number of status on and off for each pumps imposed to the
objective function as another constraint. To determine the optimal
operation of pumps, a model-based optimization-simulation
algorithm was developed based on G-JPSO and JPSO algorithms.
The proposed algorithm results were compared well with the ant
colony algorithm, genetic and JPSO results. This shows the
robustness of proposed algorithm in finding near optimum solutions
with reasonable computational cost.
Abstract: Operation enhancement in an air cooler depends on
rate of heat transfer, and pressure drop. In this paper for a given heat
duty, study of the effects of FPI (Fin Per Inch) and fin type (circular
and hexagonal fins) on heat transfer, and pressure drop in an air
cooler in Iran, Arvand petrochemical. A program in EES
(Engineering Equations Solver) software moreover, Aspen B-JAC
and HTFS+ softwares are used for this purpose to solve governing
equations. At first the simulated results obtained from this program is
compared to the experimental data for two cases of FPI. The effects
of FPI from 3 to 15 over heat transfer (Q) to pressure drop ratio
(Q/Δp ratio). This ratio is one of the main parameters in design, and
simulation heat exchangers. The results show that heat transfer (Q)
and pressure drop increase with increasing FPI steadily, and the Q/Δp
ratio increases to FPI=12 and then decreased gradually to FPI=15,
and Q/Δp ratio is maximum at FPI=12. The FPI value selection
between 8 and 12 obtained as a result to optimum heat transfer to
pressure drop ratio. Also by contrast, between circular and hexagonal
fins results, the Q/Δp ratio of hexagonal fins more than Q/Δp ratio of
circular fins for FPI between 8 and 12 (optimum FPI)
Abstract: This paper proposes a novel heuristic algorithm that aims to determine the best size and location of distributed generators in unbalanced distribution networks. The proposed heuristic algorithm can deal with the planning cases where power loss is to be optimized without violating the system practical constraints. The distributed generation units in the proposed algorithm is modeled as voltage controlled node with the flexibility to be converted to constant power factor node in case of reactive power limit violation. The proposed algorithm is implemented in MATLAB and tested on the IEEE 37 -node feeder. The results obtained show the effectiveness of the proposed algorithm.
Abstract: Tannins are a unique category of plant phytochemicals
especially in terms of their vast potential health-benefiting properties.
Researchers have described the capacity of tannins to enhance
glucose uptake and inhibit adipogenesis, thus being potential drugs
for the treatment of non-insulin dependent diabetes mellitus. Thus,
the present research was conducted to find out tannin content of food
products. The percentage of tannin in various analyzed sources
ranged from 0.0 to 108.53%; highest in kathaa and lowest in ker and
mango bark. The percentage of tannins present in the plants,
however, varies. Numerous studies have confirmed that the naturally
occurring polyphenols are key factor for the beneficial effects of the
herbal medicines. Isolation and identification of active constituents
from plants, preparation of standardized dose & dosage regimen can
play a significant role in improving the hypoglycaemic action.
Abstract: The latest years the number of immigrants at Greece
has increased dramatically. Their impact on the National Health
System (NHS) has not been yet thoroughly investigated. This paper
analyses the cost of immigrants to the NHS hospitals of the region of
Eastern Macedonia and Thrace. The data are collected from 2005 to
2011 from five different hospitals and are analysed using linear
mixed effects models in order to investigate the effects of nationality
and year on the cost of hospitalization and treatment. The results
show that generally the Greek nationality patients have a higher mean
cost of hospitalization compared to the immigrants and that there is
an increasing trend for the cost except for the year 2010.
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: The present study analyzed the effect of discrimination
experience on the life satisfaction in women with severe disabilities
and the mediating effect of disability acceptance. In verifying this
mediating effect of disability acceptance between discrimination
experience and life satisfaction, both discrimination experience and
disability acceptance were found to be statistically significant in the
first and second phases. Disability acceptance was found to have a
mediating effect on the relationship between discrimination
experience and life satisfaction. Based on this finding, measures for
enhancing the quality of life in individuals with disabilities that
experience low levels of life satisfaction were proposed.
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: Rapid population growth, urbanization and
industrialization are known as the most important factors of
environment problems. Elimination and management of solid wastes
are also within the most important environment problems. One of the
main problems in solid waste management is the selection of the best
site for elimination of solid wastes. Lately, Geographical Information
System (GIS) has been used for easing selection of landfill area. GIS
has the ability of imitating necessary economic, environmental and
political limitations. They play an important role for the site selection
of landfill area as a decision support tool. In this study; map layers will be studied for minimum effect of
environmental, social and cultural factors and maximum effect for
engineering/economic factors for site selection of landfill areas and
using GIS for a decision support mechanism in solid waste landfill
areas site selection will be presented in Aksaray/Turkey city,
Güzelyurt district practice.
Abstract: The consumption of food contaminated with molds
(microscopic filamentous fungi) and their toxic metabolites results in
the development of food-borne mycotoxicosis. The spores of molds
are ubiquitously spread in the environment and can be detected
everywhere. Ochratoxin A is a toxic and potentially carcinogenic
fungal toxin found in a variety of food commodities. In this study, the
mycological quality of various ready-to-eat local and imported pork
meat and meat byproducts sold in Egyptian markets were assessed
and the presence of various molds was determined in pork used as a
raw material, edible organs as liver and kidney as well as in
fermented raw meat by-products. The study assessed the mycological
quality of pork raw meat and their by-products sold in commercial
shops in Cairo, Egypt. Mycological analysis was conducted on
(n=110) samples which included pig’s livers and kidneys from
Egyptian Bassatin slaughter house; local and imported processed
pork meat by-products from Egyptian pork markets. The isolates
were identified using traditional mycological and biochemical tests.
All kidney and liver samples were positive to molds growth while all
byproducts were negative. Ochratoxin A levels were quantitatively
analyzed using the high performance liquid chromatography (HPLC)
and the highest results were present in kidney 7.51 part per billion
(ppb) followed by minced meat 6.19 ppb generally the local samples
showed higher levels than the imported ones. To the best of our
knowledge, this is the first report on mycotoxins detection and
quantification from pork by-products in Egypt.
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: Structural failure is caused mainly by damage that
often occurs on structures. Many researchers focus on to obtain very
efficient tools to detect the damage in structures in the early state. In
the past decades, a subject that has received considerable attention in
literature is the damage detection as determined by variations in the
dynamic characteristics or response of structures. The study presents
a new damage identification technique. The technique detects the
damage location for the incomplete structure system using output
data only. The method indicates the damage based on the free
vibration test data by using ‘Two Points Condensation (TPC)
technique’. This method creates a set of matrices by reducing the
structural system to two degrees of freedom systems. The current
stiffness matrices obtain from optimization the equation of motion
using the measured test data. The current stiffness matrices compare
with original (undamaged) stiffness matrices. The large percentage
changes in matrices’ coefficients lead to the location of the damage. TPC technique is applied to the experimental data of a simply
supported steel beam model structure after inducing thickness change
in one element, where two cases consider. The method detects the
damage and determines its location accurately in both cases. In
addition, the results illustrate these changes in stiffness matrix can be
a useful tool for continuous monitoring of structural safety using
ambient vibration data. Furthermore, its efficiency proves that this
technique can be used also for big structures.
Abstract: The level and type of student academic motivation are
the key factors in their development and determine the effectiveness
of their education. Improving motivation is very important with
regard to courses on middle school mathematics. This article examines the general position regarding the practice of
academic motivation. It also examines the particular features of
mathematical problem solving in a school setting.