Abstract: Internet financial reporting and corporate governance
issues are in the focus of academic and professional studies due to
their attributed importance by stakeholders of corporations. Major
aim of this study is to reveal the relationship between internet
financial reporting which is held as dependent variable and some
indicators of corporate governance such as the ratio of managerial
ownership, blockholder ownership, number of independent members
in the board of directors, frequency of meetings by audit committee
and education level of audit committee members which are held as
independent variables. Main purpose is to reveal the effect of
corporate governance on the voluntary efforts of Internet Financial
reporting. The scope of the research is limited to the Turkish
Corporations listed in Borsa Istanbul (Istanbul Stock Exchange) and
findings which are generated by means of SPSS software are revealed
in results section and interpreted in conclusions.
Abstract: The impact of Special Economic Zones (SEZs) has
been analyzed for many years by researchers. There are lot of
theoretical studies proving the SEZs importance for regional
development, however, there is lack of empirical studies (and they
are mainly focused on China market) that are based on available data.
The theoretical studies indicate the various impacts of enterprises
operating within SEZs on the economy. The article proves that, in
case of Poland, locating SEZs in municipalities is an important part
of increasing municipalities’ income. Therefore SEZs have a positive
impact on regional development. Municipality income is understood
as taxes paid by taxpayers who depend on SEZ companies’
performance. The analysis includes the Corporate Income Tax (CIT),
Personal Income Tax (PIT) and real estate tax. The effects of SEZs
on regional development were narrowed to a few variables that are
most significant for the financial system. The analysis indicates the
significant impact of SEZs on the amount of taxes influencing the
municipality budget.
Abstract: Future mobile networks following 5th generation will
be characterized by one thousand times higher gains in capacity;
connections for at least one hundred billion devices; user experience
capable of extremely low latency and response times. To be close to
the capacity requirements and higher reliability, advanced
technologies have been studied, such as multiple connectivity, small
cell enhancement, heterogeneous networking, and advanced
interference and mobility management. This paper is focused on the
multiple connectivity in heterogeneous cellular networks. We
investigate the performance of coverage and user throughput in several
deployment scenarios. Using the stochastic geometry approach, the
SINR distributions and the coverage probabilities are derived in case
of dual connection. Also, to compare the user throughput enhancement
among the deployment scenarios, we calculate the spectral efficiency
and discuss our results.
Abstract: A new concept of response system is proposed for
filling the gap that exists in reducing vulnerability during immediate
response to natural disasters. Real Time Early Response Systems
(RTERSs) incorporate real time information as feedback data for
closing control loop and for generating real time situation assessment.
A review of the state of the art on works that fit the concept of
RTERS is presented, and it is found that they are mainly focused on
manmade disasters. At the same time, in response phase of natural
disaster management many works are involved in creating early
warning systems, but just few efforts have been put on deciding what
to do once an alarm is activated. In this context a RTERS arises as a
useful tool for supporting people in their decision making process
during natural disasters after an event is detected, and also as an
innovative context for applying well-known automation technologies
and automatic control concepts and tools.
Abstract: Development of a method to estimate gene functions is
an important task in bioinformatics. One of the approaches for the
annotation is the identification of the metabolic pathway that genes are
involved in. Since gene expression data reflect various intracellular
phenomena, those data are considered to be related with genes’
functions. However, it has been difficult to estimate the gene function
with high accuracy. It is considered that the low accuracy of the
estimation is caused by the difficulty of accurately measuring a gene
expression. Even though they are measured under the same condition,
the gene expressions will vary usually. In this study, we proposed a
feature extraction method focusing on the variability of gene
expressions to estimate the genes' metabolic pathway accurately. First,
we estimated the distribution of each gene expression from replicate
data. Next, we calculated the similarity between all gene pairs by KL
divergence, which is a method for calculating the similarity between
distributions. Finally, we utilized the similarity vectors as feature
vectors and trained the multiclass SVM for identifying the genes'
metabolic pathway. To evaluate our developed method, we applied the
method to budding yeast and trained the multiclass SVM for
identifying the seven metabolic pathways. As a result, the accuracy
that calculated by our developed method was higher than the one that
calculated from the raw gene expression data. Thus, our developed
method combined with KL divergence is useful for identifying the
genes' metabolic pathway.
Abstract: The decision-making process is theoretically clearly
defined. Generally, it includes the problem identification and
analysis, data gathering, goals and criteria setting, alternatives
development and optimal alternative choice and its implementation.
In practice however, various modifications of the theoretical
decision-making process can occur. The managers can consider some
of the phases to be too complicated or unfeasible and thus they do not
carry them out and conversely some of the steps can be
overestimated.
The aim of the paper is to reveal and characterize the perception of
the individual phases of decision-making process by the managers.
The research is concerned with managers in the military environment
– commanders. Quantitative survey is focused cross-sectionally in the
individual levels of management of the Ministry of Defence of the
Czech Republic. On the total number of 135 respondents the analysis
focuses on which of the decision-making process phases are
problematic or not carried out in practice and which are again
perceived to be the easiest. Then it is examined the reasons of the
findings.
Abstract: In reference to the legal state in the Thai legal system,
most people understand the minor principles of the legal state form,
which are the principles that can be explained and understood easily
and the results can be seen clearly, especially in the legitimacy of
administrative acts. Therefore, there is no awareness of justice, which
is the fundamental value of Thai law. The legitimacy of administrative
acts requires the administration to adhere to the constitution and
legislative laws in enforcement of the laws. If it appears that the
administrative acts are illegitimate, the administrative court, as the
court of justice, will revoke those acts as if they had never been set in
the legal system, this will affect people’s trust as they are unaware as
to whether the administrative acts that appoint their lives are
legitimate or not. Regarding the revocation of administrative orders
by the administrative court as if those orders had never existed, the
common individual surely cannot be expected to comprehend the
security of their juristic position. Therefore, the legal state does not
require a revocation of the government’s acts to terminate its legal
results merely because those acts are illegitimate, but there should be
considerations and realizations regarding the “The Principle of the
Protection of Legitimate Expectation,” which is a minor principle in
the legal state’s content that focuses on supporting and protecting
legitimate expectations of the juristic position of an individual and
maintaining justice, which is the fundamental value of Thai law.
Abstract: Since “Hello Kitty” was manufactured in the market in
1974, the manufacturer, Sanrio Co., Ltd. gains high profits not only
Kitty’s products but also Kitty license, which gives us a picture of
Sanrio’s sales strategy in the global market. Kitty’s history, its
products, and Sanrio’s sales strategy are researched in this paper.
Comparing it to American Girl, and focusing on KITTYLAB, a type of
attraction where you can enjoy games with Kitty, and choose its parts
to build your own Kitty, the image of the cultural icon can be altered.
Abstract: The paper deals with the problems of the actual
behavior, failure mechanism and load-carrying capacity of the special
bolt connection developed and intended for the assembly connections
of truss main girders of perspective railway temporary steel bridges.
Within the framework of this problem solution, several types of
structural details of assembly joints have been considered as the
conceptual structural design. Based on the preliminary evaluation of
advantages or disadvantages of these ones, in principle two basic
structural configurations – so-called “tooth” and “splice-plate”
connections have been selected for the subsequent detailed
investigation. This investigation is mainly based on the experimental
verification of the actual behavior, strain and failure mechanism and
corresponding strength of the connection, and on its numerical
modeling using FEM. This paper is focused only on the cyclic
loading (fatigue) tests results of “splice-plate” connections and their
evaluation, which have already been finished. Simultaneously with
the fatigue tests, the static loading tests have been realized too, but
these ones, as well as FEM numerical modeling, are not the subject of
this paper.
Abstract: The planning of geological survey works is an
iterative process which involves planner, geologist, civil engineer and
other stakeholders, who perform different roles and have different
points of view. Traditionally, the team used paper maps or CAD
drawings to present the proposal which is not an efficient way to
present and share idea on the site investigation proposal such as
sitting of borehole location or seismic survey lines. This paper
focuses on how a GIS approach can be utilised to develop a webbased
system to support decision making process in the planning of
geological survey works and also to plan site activities carried out by
Singapore Geological Office (SGO). The authors design a framework
of building an interactive web-based GIS system, and develop a
prototype, which enables the users to obtain rapidly existing
geological information and also to plan interactively borehole
locations and seismic survey lines via a web browser. This prototype
system is used daily by SGO and has shown to be effective in
increasing efficiency and productivity as the time taken in the
planning of geological survey works is shortened. The prototype
system has been developed using the ESRI ArcGIS API 3.7 for Flex
which is based on the ArcGIS 10.2.1 platform.
Abstract: The research on “The Way of Life of the Civil Servant
Community under the Bureau of the Royal Household” aims to study
1) the way of life of the people who live in the civil servant
community in Tha Wasukri, and 2) the model of community
administration of civil servants under the Bureau of the Royal
Household. This research is conducted qualitatively and
quantitatively by collecting data from interviews, focus group
discussion, participant and non-participant observation along with the
data from questionnaire based on age groups which include elder
group, working age group and youth group.
The result of the research shows that the origin of this community
is related to the history during the Rama V’s reign. It has been a
harbor for the king to boat in any royal ceremonies; this custom is
still maintained until today. The status or position of person who
serves the king in terms of working is often inherited from the bureau
of the Royal Household based on his/her consanguinity and, hence,
further receives the rights to live in the Tha Wasukri area. Therefore,
this community has some special characteristics demonstrating the
way of living influenced by the regulation of the Bureau of the Royal
Household such as respecting elders and interdependence in which
there is internal social organization with the practice of bureaucracy
in going in and out the community. The person who has rights to live
here must be friendly to everybody so that this community will be a
safe place for lives and property. The administration based on the
model of Bangkok for local administration was used as an external
structure only, but the way of living still follows the practice of the
Bureau of the Royal Household.
Abstract: The development of Drugs Delivery System (DDS)
has been widely investigated in the last decades. In this paper, first a
general overview of traditional and modern wound dressing is
presented. This is followed by a review of what scientists have done
in the medical environment, focusing on the possibility to develop a
new alternative for DDS through transdermal pathway, aiming to
treat melanoma skin cancer.
Abstract: In this study, we have focused our attention on
combining of molecular imprinting into nanofilms and QCM
nanosensor approaches and producing QCM nanosensor for anti-
CCP, chosen as model protein, using anti-CCP imprinted nanofilms.
The nonimprinted nanosensor was also prepared to evaluate the
selectivity of the imprinted nanosensor. Anti-CCP imprinted QCM
nanosensor was tested for real time detection of anti-CCP from
aqueous solution. The kinetic and affinity studies were determined by
using anti-CCP solutions with different concentrations. The
responses related with mass shifts (%m) and frequency shifts (%f)
were used to evaluate adsorption properties. To show the selectivity
of the anti-CCP imprinted QCM nanosensor, competitive adsorption
of anti-CCP and IgM was investigated. The results indicate that anti-
CCP imprinted QCM nanosensor has higher adsorption capabilities
for anti-CCP than for IgM, due to selective cavities in the polymer
structure.
Abstract: Human motion capture has become one of the major
area of interest in the field of computer vision. Some of the major
application areas that have been rapidly evolving include the
advanced human interfaces, virtual reality and security/surveillance
systems. This study provides a brief overview of the techniques and
applications used for the markerless human motion capture, which
deals with analyzing the human motion in the form of mathematical
formulations. The major contribution of this research is that it
classifies the computer vision based techniques of human motion
capture based on the taxonomy, and then breaks its down into four
systematically different categories of tracking, initialization, pose
estimation and recognition. The detailed descriptions and the
relationships descriptions are given for the techniques of tracking and
pose estimation. The subcategories of each process are further
described. Various hypotheses have been used by the researchers in
this domain are surveyed and the evolution of these techniques have
been explained. It has been concluded in the survey that most
researchers have focused on using the mathematical body models for
the markerless motion capture.
Abstract: Large-scale data stream analysis has become one of
the important business and research priorities lately. Social networks
like Twitter and other micro-blogging platforms hold an enormous
amount of data that is large in volume, velocity and variety.
Extracting valuable information and trends out of these data would
aid in a better understanding and decision-making. Multiple analysis
techniques are deployed for English content. Moreover, one of the
languages that produce a large amount of data over social networks
and is least analyzed is the Arabic language. The proposed paper is a
survey on the research efforts to analyze the Arabic content in
Twitter focusing on the tools and methods used to extract the
sentiments for the Arabic content on Twitter.
Abstract: The wear measuring and wear modelling are
fundamental issues in the industrial field, mainly correlated to the
economy and safety. Therefore, there is a need to study the wear
measurements and wear estimation. Pin-on-disc test is the most
common test which is used to study the wear behaviour. In this paper,
the pin-on-disc (AEROTECH UNIDEX 11) is used for the
investigation of the effects of normal load and hardness of material on
the wear under dry and sliding conditions. In the pin-on-disc rig, two
specimens were used; one, a pin is made of steel with a tip, positioned
perpendicular to the disc, where the disc is made of aluminium. The
pin wear and disc wear were measured by using the following
instruments: The Talysurf instrument, a digital microscope, and the
alicona instrument. The Talysurf profilometer was used to measure
the pin/disc wear scar depth, digital microscope was used to measure
the diameter and width of wear scar, and the alicona was used to
measure the pin wear and disc wear. After that, the Archard model,
American Society for Testing and Materials model (ASTM), and
neural network model were used for pin/disc wear modelling.
Simulation results were implemented by using the Matlab program.
This paper focuses on how the alicona can be used for wear
measurements and how the neural network can be used for wear
estimation.
Abstract: Agriculture is the backbone of economy of Pakistan
and cotton is the major agricultural export and supreme source of raw
fiber for our textile industry. To combat severe problems of insect
and weed, combination of three genes namely Cry1Ac, Cry2A and
EPSPS genes was transferred in locally cultivated cotton variety
MNH-786 with the use of Agrobacterium mediated genetic
transformation. The present study focused on the molecular screening
of transgenic cotton plants at T3 generation in order to confirm
integration and expression of all three genes (Cry1Ac, Cry2A and
EPSP synthase) into the cotton genome. Initially, glyphosate spray
assay was used for screening of transgenic cotton plants containing
EPSP synthase gene at T3 generation. Transgenic cotton plants which
were healthy and showed no damage on leaves were selected after 07
days of spray. For molecular analysis of transgenic cotton plants in
the laboratory, the genomic DNA of these transgenic cotton plants
were isolated and subjected to amplification of the three genes. Thus,
seventeen out of twenty (Cry1Ac gene), ten out of twenty (Cry2A
gene) and all twenty (EPSP synthase gene) were produced positive
amplification. On the base of PCR amplification, ten transgenic plant
samples were subjected to protein expression analysis through
ELISA. The results showed that eight out of ten plants were actively
expressing the three transgenes. Real-time PCR was also done to
quantify the mRNA expression levels of Cry1Ac and EPSP synthase
gene. Finally, eight plants were confirmed for the presence and active
expression of all three genes at T3 generation.
Abstract: This paper presents an efficient fusion algorithm for
iris images to generate stable feature for recognition in unconstrained
environment. Recently, iris recognition systems are focused on real
scenarios in our daily life without the subject’s cooperation. Under
large variation in the environment, the objective of this paper is to
combine information from multiple images of the same iris. The
result of image fusion is a new image which is more stable for further
iris recognition than each original noise iris image. A wavelet-based
approach for multi-resolution image fusion is applied in the fusion
process. The detection of the iris image is based on Adaboost
algorithm and then local binary pattern (LBP) histogram is then
applied to texture classification with the weighting scheme.
Experiment showed that the generated features from the proposed
fusion algorithm can improve the performance for verification system
through iris recognition.
Abstract: Social Media (SM) is websites increasingly popular
and built to allow people to express themselves and to interact
socially with others. Most SMT are dominated by youth particularly
College students. The proliferation of popular social media tools,
which can accessed from any communication devices has become
pervasive in the lives of today’s student life. Connecting traditional
education to social media tools are a relatively new era and any
collaborative tool could be used for learning activities. This study
focuses (i) how the social media tools are useful for the learning
activities of the students of faculty of medicine in King Khalid
University (ii) whether the social media affects the collaborative
learning with interaction among students, among course instructor,
their engagement, perceived ease of use and perceived ease of
usefulness (TAM) (iii) overall, the students satisfy with this
collaborative learning through Social media.
Abstract: Speech Segmentation is the measure of the change
point detection for partitioning an input speech signal into regions
each of which accords to only one speaker. In this paper, we apply
two features based on multi-scale product (MP) of the clean speech,
namely the spectral centroid of MP, and the zero crossings rate of
MP. We focus on multi-scale product analysis as an important tool
for segmentation extraction. The MP is based on making the product
of the speech wavelet transform coefficients (WTC). We have
estimated our method on the Keele database. The results show the
effectiveness of our method. It indicates that the two features can find
word boundaries, and extracted the segments of the clean speech.