Relationship between Financial Reporting Transparency and Investment Efficiency: Evidence from Iran

One of the most important roles of financial reporting is improving the firms’ investment decisions; however, there is not much supporting evidence for this claim in emerging markets like Iran. In this study, the effect of financial reporting transparency in investment efficiency of Iranian firms has been investigated. In order to do this, 336 listed companies on Tehran Stock Exchange (TSE) has been selected for time period 2012 to 2015 as research sample. For testing our main hypothesis, we classified sample firms into two groups based on their deviation from expected investment: under-investment and over-investment cases. The results indicate that there is positive significant relationship between financial transparency and investment efficiency. In the other words, transparency can mitigate both underinvestment and overinvestment situations.

Alumina Supported Cu-Mn-La Catalysts for CO and VOCs Oxidation

Recently, copper and manganese-containing systems are recognized as active and selective catalysts in many oxidation reactions. The main idea of this study is to obtain more information about γ-Al2O3 supported Cu-La catalysts and to evaluate their activity to simultaneous oxidation of CO, CH3OH and dimethyl ether (DME). The catalysts were synthesized by impregnation of support with a mixed aqueous solution of nitrates of copper, manganese and lanthanum under different conditions. XRD, HRTEM/EDS, TPR and thermal analysis were performed to investigate catalysts’ bulk and surface properties. The texture characteristics were determined by Quantachrome Instruments NOVA 1200e specific surface area and pore analyzer. The catalytic measurements of single compounds oxidation were carried out on continuous flow equipment with a four-channel isothermal stainless steel reactor in a wide temperature range. On the basis of XRD analysis and HRTEM/EDS, it was concluded that the active component of the mixed Cu-Mn-La/γ–alumina catalysts strongly depends on the Cu/Mn molar ratio and consisted of at least four compounds – CuO, La2O3, MnO2 and Cu1.5Mn1.5O4. A homogeneous distribution of the active component on the carrier surface was found. The chemical composition strongly influenced catalytic properties. This influence was quite variable with regards to the different processes.

Phase Transition and Molecular Polarizability Studies in Liquid Crystalline Mixtures

In this work, two mixtures with equal concentrations of 1) 4ꞌ-(6-(4-(pentylamino) methyl)-3-hydroxyphenoxy) hexyloxy) biphenyl-4-carbonitrile+-4-((4-(hexyloxy) benzylidene) amino) phenyl 4-butoxy benzoate and 2) 4ꞌ - (6-(4-(hexylamino) methyl)-3-hydroxyphenoxy) hexyloxy) biphenyl-4-carbonitrile+-4-((4-(octyloxy) benzylidene) amino) phenyl 4-butoxy benzoate, have been prepared. The transition temperature and optical texture are observed by using thermal microscopy. Density and birefringence studies are carried out on the above liquid crystalline mixtures. Using density and refractive indices data, the molecular polarizabilities are evaluated by using well-known Vuks and Neugebauer models. The molecular polarizability is also evaluated theoretically by Lippincott δ function model. The results reveal that the polarizability values are same in both experimental and theoretical methods.

E-Government, China Internet Plus, and the One Belt One Road Initiative: The Africa Connection

The lack of Information and Communication Technologies (ICT) infrastructure in African countries is hampering the successful adoption, development and implementation of e-government in Africa. Electronic government is the use of ICTs to modernize government public administration processes and to provide government services to citizens with a purpose to enhance efficiency, accountability, and transparency in government’s interaction with the citizenry. ICT application in public administration has the potential to modernize and create smarter government and improvement in public service delivery. China’s Internet Plus policy and One Belt One Road strategy present a golden opportunity for countries in Africa to attract the huge financial investment through Chinese IT companies to develop and close Africa’s ICT infrastructure gap. This study recommends the establishment of One Belt One Road ICT Infrastructure Fund for Africa (OBOR ICT Fund for Africa) to enable countries in Africa to source solely for the purpose of ICT infrastructure development in the public sector/government machinery which would in turn promote the adoption and development of e-government in the public sectors of respective countries in Africa.

Legal Theories Underpinning Access to Justice for Victims of Sexual Violence in Refugee Camps in Africa

Legal theory has been referred to as the explanation of why things do or do not happen. It also describes situations and why they ensue. It provides a normative framework by which things are regulated and a foundation for the establishment of legal mechanisms/institutions that can bring about a desired change in a society. Furthermore, it offers recommendations in resolving practical problems and describes what the law is, what the law ought to be and defines the legal landscape generally. Some legal theories provide a universal standard, e.g. human rights, while others are capable of organizing and streamlining the collective use, and, by extension, bring order to society. Legal theory is used to explain how the world works and how it does not work. This paper will argue for the application of the principles of legal theory in the achievement of access to justice for female victims of sexual violence in refugee camps in Africa through the analysis of legal theories underpinning the access to justice for these women. It is a known fact that female refugees in camps in Africa often experience some form of sexual violation. The perpetrators of these incidents may never be apprehended, prosecuted, convicted or sentenced. Where prosecution does occur, the perpetrators are either acquitted as a result of poor investigation, inept prosecution, a lack of evidence, or the case may be dismissed owing to tardiness on the part of the prosecutor, which accounts for the culture of impunity in refugee camps. In other words, victims do not have access to the justice that could ameliorate the plight of the victims. There is, thus, a need for a legal framework that will facilitate access to justice for these victims. This paper will start with an introduction, and be followed by the definition of legal theory, its functions and its application in law. Secondly, it will provide a brief explanation of the problems faced by female refugees who are victims of sexual violence in refugee camps in Africa. Thirdly, it will embark on an analysis of theories which will be a help to an understanding of the precarious situation of female refugees, why they are violated, the need for access to justice for these victims, and the principles of legal theory in its usefulness in resolving access to justice for these victims.

Screening of Factors Affecting the Enzymatic Hydrolysis of Empty Fruit Bunches in Aqueous Ionic Liquid and Locally Produced Cellulase System

The enzymatic hydrolysis of lignocellulosic biomass is one of the obstacles in the process of sugar production, due to the presence of lignin that protects the cellulose molecules against cellulases. Although the pretreatment of lignocellulose in ionic liquid (IL) system has been receiving a lot of interest; however, it requires IL removal with an anti-solvent in order to proceed with the enzymatic hydrolysis. At this point, introducing a compatible cellulase enzyme seems more efficient in this process. A cellulase enzyme that was produced by Trichoderma reesei on palm kernel cake (PKC) exhibited a promising stability in several ILs. The enzyme called PKC-Cel was tested for its optimum pH and temperature as well as its molecular weight. One among evaluated ILs, 1,3-diethylimidazolium dimethyl phosphate [DEMIM] DMP was applied in this study. Evaluation of six factors was executed in Stat-Ease Design Expert V.9, definitive screening design, which are IL/ buffer ratio, temperature, hydrolysis retention time, biomass loading, cellulase loading and empty fruit bunches (EFB) particle size. According to the obtained data, IL-enzyme system shows the highest sugar concentration at 70 °C, 27 hours, 10% IL-buffer, 35% biomass loading, 60 Units/g cellulase and 200 μm particle size. As concluded from the obtained data, not only the PKC-Cel was stable in the presence of the IL, also it was actually stable at a higher temperature than its optimum one. The reducing sugar obtained was 53.468±4.58 g/L which was equivalent to 0.3055 g reducing sugar/g EFB. This approach opens an insight for more studies in order to understand the actual effect of ILs on cellulases and their interactions in the aqueous system. It could also benefit in an efficient production of bioethanol from lignocellulosic biomass.

An Improved Variable Tolerance RSM with a Proportion Threshold

In rough set models, tolerance relation, similarity relation and limited tolerance relation solve different situation problems for incomplete information systems in which there exists a phenomenon of missing value. If two objects have the same few known attributes and more unknown attributes, they cannot distinguish them well. In order to solve this problem, we presented two improved limited and variable precision rough set models. One is symmetric, the other one is non-symmetric. They all use more stringent condition to separate two small probability equivalent objects into different classes. The two models are needed to engage further study in detail. In the present paper, we newly form object classes with a different respect comparing to the first suggested model. We overcome disadvantages of non-symmetry regarding to the second suggested model. We discuss relationships between or among several models and also make rule generation. The obtained results by applying the second model are more accurate and reasonable.

The Role of Acoustical Design within Architectural Design in the Early Design Phase

This research responded to anecdotal evidence that suggested inefficiencies within the Architect and Acoustician relationship may lead to ineffective acoustic design decisions.  The acoustician spoken to believed that he was approached too late in the design phase. The approached architect valued acoustical qualities, yet, struggled to interpret common measurement parameters. The preliminary investigation of these opinions indicated a gap in the current New Zealand Architectural discourse and currently informs the creation of a 2016 Master of Architecture (Prof) thesis research. Little meaningful information about acoustic intervention in the early design phase could be found from past literature. In the information that was sourced, authors focus on software as an incorporation tool without investigating why the flaws in the relationship originally exist. To further explore this relationship, a survey was designed. It underwent three phases to ensure its consistency, and was delivered to a group of 51 acousticians from one international Acoustics company. The results were then separated between New Zealand and off-shore to identify trends. The survey results suggest that 75% of acousticians meet the architect less than 5 times per project. Instead of regular contact, a mediated method is adopted though a mix of telecommunication and written reports. Acousticians tend to be introduced later into New Zealand building project than the corresponding off-shore building. This delay corresponds to an increase in remedial action for each of the building types in the survey except Auditoria and Office Buildings. 31 participants have had their specifications challenged by an architect. Furthermore, 71% of the acousticians believe that architects do not have the knowledge to understand why the acoustic specifications are in place. The issues raised in this investigation align to the colloquial evidence expressed by the two consultants. It identifies a larger gap in the industry were acoustics is remedially treated rather than identified as a possible design driver. Further research through design is suggested to understand the role of acoustics within architectural design and potential tools for its inclusion during, not after, the design process.

Polymer Mediated Interaction between Grafted Nanosheets

Polymer-particle interactions can be effectively utilized to produce composites that possess physicochemical properties superior to that of neat polymer. The incorporation of fillers with dimensions comparable to polymer chain size produces composites with extra-ordinary properties owing to very high surface to volume ratio. The dispersion of nanoparticles is achieved by inducing steric repulsion realized by grafting particles with polymeric chains. A comprehensive understanding of the interparticle interaction between these functionalized nanoparticles plays an important role in the synthesis of a stable polymer nanocomposite. With the focus on incorporation of clay sheets in a polymer matrix, we theoretically construct the polymer mediated interparticle potential for two nanosheets grafted with polymeric chains. The self-consistent field theory (SCFT) is employed to obtain the inhomogeneous composition field under equilibrium. Unlike the continuum models, SCFT is built from the microscopic description taking in to account the molecular interactions contributed by both intra- and inter-chain potentials. We present the results of SCFT calculations of the interaction potential curve for two grafted nanosheets immersed in the matrix of polymeric chains of dissimilar chemistry to that of the grafted chains. The interaction potential is repulsive at short separation and shows depletion attraction for moderate separations induced by high grafting density. It is found that the strength of attraction well can be tuned by altering the compatibility between the grafted and the mobile chains. Further, we construct the interaction potential between two nanosheets grafted with diblock copolymers with one of the blocks being chemically identical to the free polymeric chains. The interplay between the enthalpic interaction between the dissimilar species and the entropy of the free chains gives rise to a rich behavior in interaction potential curve obtained for two separate cases of free chains being chemically similar to either the grafted block or the free block of the grafted diblock chains.

Detection of Black Holes in MANET Using Collaborative Watchdog with Fuzzy Logic

Mobile ad hoc network (MANET) is a self-configuring network of mobile node connected without wires. A Fuzzy Logic Based Collaborative watchdog approach is used to reduce the detection time of misbehaved nodes and increase the overall truthfulness. This methodology will increase the secure efficient routing by detecting the Black Holes attacks. The simulation results proved that this method improved the energy, reduced the delay and also improved the overall performance of the detecting black hole attacks in MANET.

Mathematical Modeling of Wind Energy System for Designing Fault Tolerant Control

This paper addresses the mathematical model of wind energy system useful for designing fault tolerant control. To serve the demand of power, large capacity wind energy systems are vital. These systems are installed offshore where non planned service is very costly. Whenever there is a fault in between two planned services, the system may stop working abruptly. This might even lead to the complete failure of the system. To enhance the reliability, the availability and reduce the cost of maintenance of wind turbines, the fault tolerant control systems are very essential. For designing any control system, an appropriate mathematical model is always needed. In this paper, the two-mass model is modified by considering the frequent mechanical faults like misalignments in the drive train, gears and bearings faults. These faults are subject to a wear process and cause frictional losses. This paper addresses these faults in the mathematics of the wind energy system. Further, the work is extended to study the variations of the parameters namely generator inertia constant, spring constant, viscous friction coefficient and gear ratio; on the pole-zero plot which is related with the physical design of the wind turbine. Behavior of the wind turbine during drive train faults are simulated and briefly discussed.

Millennial Teachers of Canada: Innovation within the Boxed-In Constraints of Tradition

Every year, schools aim to develop and adopt new technology and pedagogy as a way to equip today's students with the needed 21st Century skills. However, the field of primary and secondary education may not be as open to embracing change in reality. Despite the drive to reform and innovation, the field of education in Canada is still very much steeped in tradition and uses many of the practices that came into effect over 50 years ago. Among those are employment and retention practices. Millennials are the youngest generation of professionals entering the workplace at this time and the ones leaving their jobs within just a few years. Almost half of new teachers leave Canadian schools within their first five years on the job. This paper discusses one of the contributing factors that lead Canadian millennial teachers to either leave or stay in the profession - standardized education system. Using an exploratory case study approach, in-depth interviews with former and current millennial teachers were conducted to learn about their experiences within the K-12 system. Among the findings were the young teachers' concerns about the constant changes to teaching practices and technological implementations that claimed to advance teaching and learning, and yet in reality only disguised and reiterated the same traditional, outdated, and standardized practices that already existed. Furthermore, while many millennial teachers aspired to be innovative with their curriculum and teaching practices, they felt trapped and helpless in the hands of school leaders who were very reluctant to change. While many new program ideas and technological advancements are being made openly available to teachers on a regular basis, it is important to consider the education field as a whole and how it plays into the teachers' ability to realistically implement changes. By the year 2025, millennials will make up approximately 75% of the North American workforce. It is important to examine generational differences among teachers and understand how millennial teachers may be shaping the future of primary and secondary schools, either by staying or leaving the profession.

Changing Roles and Skills of Urban Planners in the Turkish Planning System

This research aims to find an answer to the question of which knowledge and skills do the Turkish urban planners need in their business practice. Understanding change in cities, making a prediction, making an urban decision and putting it into practice, working together with actors from different organizations from various academic disciplines, persuading people to accept something and developing good personal and professional relationships have become very complex and difficult in today’s world. The truth is that urban planners work in many institutions under various positions which are not similar to each other by field of activity and all planners are forced to develop some knowledge and skills for success in their business in Turkey. This study targets to explore what urban planners do in the global information age. The study is the product of a comprehensive nation-wide research. In-depth interviews were conducted with 174 experienced urban planners, who work in different public institutions and private companies under varied positions in the Turkish Planning System, to find out knowledge and skills needed by next-generation urban planners. The main characteristics of next-generation urban planners are defined; skills that planners needed today are explored in this paper. Findings show that the positivist (traditional) planning approach has given place to anti-positivist planning approaches in the Turkish Planning System so next-generation urban planners who seek success and want to carve out a niche for themselves in business life have to equip themselves with innovative skills. The result section also includes useful and instructive findings for planners about what is the meaning of being an urban planner and what is the ideal content and context of planning education at universities in the global age.

Secure Proxy Signature Based on Factoring and Discrete Logarithm

A digital signature is an electronic signature form used by an original signer to sign a specific document. When the original signer is not in his office or when he/she travels outside, he/she delegates his signing capability to a proxy signer and then the proxy signer generates a signing message on behalf of the original signer. The two parties must be able to authenticate one another and agree on a secret encryption key, in order to communicate securely over an unreliable public network. Authenticated key agreement protocols have an important role in building a secure communications network between the two parties. In this paper, we present a secure proxy signature scheme over an efficient and secure authenticated key agreement protocol based on factoring and discrete logarithm problem.

An Investigation on the Role of Iwan as a Sustainable Element in the Traditional Houses of Different Climatic Regions of Iran

This paper focuses on the performance of Iwan as one of the significant spaces in the traditional architecture of Iran. The aim of this study is to investigate on the role of Iwan in sustainability enhancement of traditional houses of different climatic regions of Iran. Iwan is considered as a semi-open space, which its form and location in the building highly depends to the climatic situation of that region. For that reason, Iwan is recognized as one of the sustainable elements in the traditional houses of Iran, which can provide more comfort with less use of energy. In this study, the history and emergence of Iwan in the traditional architecture of Iran as well as the concept of sustainability in architecture are explained briefly. Then, the change of performance or form of Iwan is analysed in different climatic regions of Iran in accordance to the sustainability concepts. The methods used in this study are descriptive and analytic. Results of this paper verify that studying the sustainability solutions in the traditional architecture of Iran, would be a valuable source of inspiration for the current designers to create an environmental and sustainable architecture for the future.

Labour Migration in Russia in the Context of Russia’s National Security Problem

The article deals with the problems of labour migration in the Russian Federation in the context of Russia's national security, provides the typology of migrants residing in the territory of the Russian Federation and analyzes the risk factors. The author considers the structure of migration flows and the terms of legal, economic and socio-cultural adaptation of migrants in the Russian Federation. In this connection, the status of the Russian migration legislation, the concept of the comprehensive exam in Russian as a foreign language, history of Russia and the basics of the Russian Federation legislation for foreign citizens which was introduced in Russia on January 1, 2015, are analyzed. The article discloses its role as the adaptation strategy and the factor of Russia's migration security.

Numerical Study of Developing Laminar Forced Convection Flow of Water/CuO Nanofluid in a Circular Tube with a 180 Degrees Curve

Numerical investigation into convective heat transfer of CuO-Water based nanofluid in a pipe with return bend under laminar flow conditions has been done. The impacts of Reynolds number and the volume concentration of nanoparticles on the flow and the convective heat transfer behaviour are investigated. The results indicate that the increase in Reynolds number leads to the enhancement of average Nusselt number, and the increase in specific heat in the presence of the nanofluid results in improvement in heat transfer. Also, the presence of the secondary flow in the curve plays a key role in increasing the average Nusselt number and it appears higher than the inlet and outlet tubes. However, the pressure drop curve increases significantly in the tubes with the increase in nanoparticles concentration.

Belt Conveyor Dynamics in Transient Operation for Speed Control

Belt conveyors play an important role in continuous dry bulk material transport, especially at the mining industry. Speed control is expected to reduce the energy consumption of belt conveyors. Transient operation is the operation of increasing or decreasing conveyor speed for speed control. According to literature review, current research rarely takes the conveyor dynamics in transient operation into account. However, in belt conveyor speed control, the conveyor dynamic behaviors are significantly important since the poor dynamics might result in risks. In this paper, the potential risks in transient operation will be analyzed. An existing finite element model will be applied to build a conveyor model, and simulations will be carried out to analyze the conveyor dynamics. In order to realize the soft speed regulation, Harrison’s sinusoid acceleration profile will be applied, and Lodewijks estimator will be built to approximate the required acceleration time. A long inclined belt conveyor will be studied with two major simulations. The conveyor dynamics will be given.

Analysis of Performance of 3T1D Dynamic Random-Access Memory Cell

On-chip memories consume a significant portion of the overall die space and power in modern microprocessors. On-chip caches depend on Static Random-Access Memory (SRAM) cells and scaling of technology occurring as per Moore’s law. Unfortunately, the scaling is affecting stability, performance, and leakage power which will become major problems for future SRAMs in aggressive nanoscale technologies due to increasing device mismatch and variations. 3T1D Dynamic Random-Access Memory (DRAM) cell is a non-destructive read DRAM cell with three transistors and a gated diode. In 3T1D DRAM cell gated diode (D1) acts as a storage device and also as an amplifier, which leads to fast read access. Due to its high tolerance to process variation, high density, and low cost of memory as compared to 6T SRAM cell, it is universally used by the advanced microprocessor for on chip data and program memory. In the present paper, it has been shown that 3T1D DRAM cell can perform better in terms of fast read access as compared to 6T, 4T, 3T SRAM cells, respectively.

Argon/Oxygen Plasma Surface Modification of Biopolymers for Improvement of Wettability and Wear Resistance

Artificial joint replacements such as total knee and total hip prosthesis have been applied to the patients who affected by osteoarthritis. Although different material combinations are used for these joints, biopolymers are most commonly preferred materials especially for acetabular cup and tibial component of hip and knee joints respectively. The main limitation that shortens the service life of these prostheses is wear. Wear is complicated phenomena and it must be considered with friction and lubrication. In this study, micro wave (MW) induced argon+oxygen plasma surface modification were applied on ultra-high molecular weight polyethylene (UHMWPE) and vitamin E blended UHMWPE (VE-UHMWPE) biopolymer surfaces to improve surface wettability and wear resistance of the surfaces. Contact angel measurement method was used for determination of wettability. Ball-on-disc wear test was applied under 25% bovine serum lubrication conditions. The results show that surface wettability and wear resistance of both material samples were increased by plasma surface modification.