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: 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: 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 research studies the joint production,
maintenance and subcontracting control policy for an unreliable
deteriorating manufacturing system. Production activities are
controlled by a derivation of the Hedging Point Policy, and given that
the system is subject to deterioration, it reduces progressively its
capacity to satisfy product demand. Multiple deterioration effects are
considered, reflected mainly in the quality of the parts produced and
the reliability of the machine. Subcontracting is available as support
to satisfy product demand; also, overhaul maintenance can be
conducted to reduce the effects of deterioration. The main objective
of the research is to determine simultaneously the production,
maintenance and subcontracting rate, which minimize the total,
incurred cost. A stochastic dynamic programming model is
developed and solved through a simulation-based approach
composed of statistical analysis and optimization with the response
surface methodology. The obtained results highlight the strong
interactions between production, deterioration and quality, which
justify the development of an integrated model. A numerical example
and a sensitivity analysis are presented to validate our results.
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: One of the major problems being faced by human society is that the global temperature is believed to be rising due to human activity that releases carbon IV Oxide (CO2) to the atmosphere. Carbon IV Oxide is the most important greenhouse gas influencing global warming and possible climate change. With climate change becoming alarming, reducing CO2 in our atmosphere has become a primary goal of international efforts. Forest lands are major sink and could absorb large quantities of carbon if the trees are judiciously managed. The study aims at estimating the carbon sequestration capacity of Pinus caribaea (pine) and Tectona grandis (Teak) under the prevailing environmental conditions and exploring tree growth variables that influences the carbon sequestration capacity in Omo Forest Reserve, Ogun State, Nigeria. Improving forest management by manipulating growth characteristics that influences carbon sequestration could be an adaptive strategy of forestry to climate change. Random sampling was used to select Temporary Sample Plots (TSPs) in the study area from where complete enumeration of growth variables was carried out within the plots. The data collected were subjected to descriptive and correlational analyses. The results showed that average carbon stored by Pine and Teak are 994.4±188.3 Kg and 1350.7±180.6 Kg respectively. The difference in carbon stored in the species is significant enough to consider choice of species relevant in climate change adaptation strategy. Tree growth variables influence the capacity of the tree to sequester carbon. Height, diameter, volume, wood density and age are positively correlated to carbon sequestration. These tree growth variables could be manipulated by the forest manager as an adaptive strategy for climate change while plantations of high wood density species could be relevant for management strategy to increase carbon storage.
Abstract: This paper contributes to the ongoing debate as to the relevance of translation studies to professional practitioners. It exposes the various misconceptions permeating the links between theory and practice in the translation landscape in the Arab World. It is a thesis of this paper that specialization in translation should be redefined; taking account of the fact, that specialized knowledge alone is neither crucial nor sufficient in technical translation. It should be tested against the readability of the translated text, the appropriateness of its style and the usability of its content by endusers to carry out their intended tasks. The paper also proposes a preliminary model to establish a working link between theory and practice from the perspective of professional trainers and practitioners, calling for the latter to participate in the production of knowledge in a systematic fashion. While this proposal is driven by a rather intuitive conviction, a research line is needed to specify the methodological moves to establish the mediation strategies that would relate the components in the model of knowledge transfer proposed in this paper.
Abstract: Calcium Phosphate Cement (CPC) due to its high bioactivity and optimum bioresorbability shows excellent bone regeneration capability. Despite it has limited applications as bone implant due to its macro-porous microstructure causing its poor mechanical strength. The reinforcement of apatitic CPCs with biocompatible fibre glass phase is an attractive area of research to improve upon its mechanical strength. Here, we study the setting behaviour of Si-doped and un-doped α tri calcium phosphate (α - TCP) based CPC and its reinforcement with addition of E-glass fibre. Alpha Tri calcium phosphate powders were prepared by solid state sintering of CaCO3 , CaHPO4 and Tetra Ethyl Ortho Silicate (TEOS) was used as silicon source to synthesize Si doped α-TCP powders. Both initial and final setting time of the developed cement was delayed because of Si addition. Crystalline phases of HA (JCPDS 9- 432), α-TCP (JCPDS 29-359) and β-TCP (JCPDS 9-169) were detected in the X-ray diffraction (XRD) pattern after immersion of CPC in simulated body fluid (SBF) for 0 hours to 10 days. As Si incorporation in the crystal lattice stabilized the TCP phase, Si doped CPC showed little slower rate of conversion into HA phase as compared to un-doped CPC. The SEM image of the microstructure of hardened CPC showed lower grain size of HA in un-doped CPC because of premature setting and faster hydrolysis of un-doped CPC in SBF as compared that in Si-doped CPC. Premature setting caused generation of micro and macro porosity in un-doped CPC structure which resulted in its lower mechanical strength as compared to that in Si-doped CPC. It was found that addition of 10 wt% of E-glass fibre into Si-doped α-TCP increased the average DTS of CPC from 8 MPa to 15 MPa as the fibres could resists the propagation of crack by deflecting the crack tip. Our study shows that biocompatible E-glass fibre in optimum proportion in CPC matrix can enhance the mechanical strength of CPC without affecting its biocompatibility.
Abstract: In the past few years, high consumption of soft drinks
has attracted negative attention world-wide due to its possible
adverse effects, leading the health conscious people to find
alternative nutraceutical or herbal health drinks. In the present study,
a nutraceutical soft drink was developed utilizing some easily
available and well known traditional herbs having nutritional
potential. The key ingredients were selected as bael, amla, lemon
juice, ashwagandha and poppy seeds based on their household routine
use in the summer with proven refreshing, cooling and energetic
feeling since ages. After several trials made, the final composition of
nutraceutical summer soft drink was selected as most suitable
combination based on the taste, physicochemical, microbial and
organoleptic point of view. The physicochemical analysis of the
prepared drink found to contain optimum level of titratable acidity,
total soluble solids and pH which were in accordance of the
commercial recommendations. There were no bacterial colonies
found in the product therefore found within limits. During the nine
point’s hedonic scale sensory evaluation, the drink was strongly liked
for colour, taste, flavour and texture. The formulation was found to
contain flavonoids (80mg/100ml), phenolics (103mg/100ml), vitamin
C (250mg/100ml) and has antioxidant potential (75.52%) apart from
providing several other essential vitamins, minerals and healthy
components. The developed nutraceutical drink provides an
economical and feasible option for the consumers with very good
taste combined with potential health benefits. The present drink is
potentially capable to replace the synthetic soft drinks available in the
market.
Abstract: The seriously damaged structures during earthquakes
show the need and importance of design of reinforced concrete
structures with high ductility. Reinforced concrete beam-column
joints have an important function in all structures. Under seismic
excitation, the beam column joint region is subjected to horizontal
and vertical shear forces whose magnitude is many times higher than
the adjacent beam and column. Strength and ductility of structures
depends mainly on proper detailing of the reinforcement in beamcolumn
joints and the old structures were found ductility deficient.
DSP materials are obtained by using high quantities of super
plasticizers and high volumes of micro silica. In the case of High
Performance Densified Small Particle Concrete (HPDSPC), since
concrete is dense even at the micro-structure level, tensile strain
would be much higher than that of the conventional SFRC, SIFCON
& SIMCON. This in turn will improve cracking behaviour, ductility
and energy absorption capacity of composites in addition to
durability. The fine fibers used in our mix are 0.3mm diameter and 10
mm which can be easily placed with high percentage. These fibers
easily transfer stresses and act as a composite concrete unit to take up
extremely high loads with high compressive strength. HPDSPC
placed in the beam column joints helps in safety of human life due to
prolonged failure.
Abstract: A repairable mechanical system (as agricultural
tractor) is subject to deterioration or repeated failure and needs a
repair shops and also operator’s capability for the repair and
maintenance operations. Data are based on field visits and interviews
with 48MF 285 tractor operators from 14 villages collected in north
of Khouzestan province. The results showed that most operators were
lack the technical skill to service and repair tractors due to
insufficient training, specific education and work experience.
Inadequate repair and maintenance facilities, such as workshops,
mechanics and spare parts depots cause delays in repair work in the
survey areas. Farmers do not keep accurate service records and most
of them disregard proper maintenance and service of their tractors,
such as changing engine oil without following the manufacturer’s
recommendations. Since, Repair and maintenance facilities should be
established in village areas to guarantee timely repair in case of
breakdowns and to make spare parts available at low price. The
operators should keep service records accurately and adhere to
maintenance and service schedules according to the manufacturer’s
instructions. They should also be encouraged to do the service and
maintain their tractors properly.
Abstract: The main idea of this work is to investigate the effect
of knitted fabrics characteristics on moisture management properties.
Wetting and transport properties of single jersey, Rib 1&1 and
English Rib fabrics made out of cotton and blended Cotton/Polyester
yarns were studied. The dynamic water sorption of fabrics was
investigated under same isothermal and terrestrial conditions at
20±2°C-65±4% by using the Moisture Management Tester (MMT)
which can be used to quantitatively measure liquid moisture transfer
in one step in a fabric in multidirections: Absorption rate, moisture
absorbing time of the fabric's inner and outer surfaces, one-way
transportation capability, the spreading/drying rate, the speed of
liquid moisture spreading on fabric's inner and outer surfaces are
measured, recorded and discussed. The results show that fabric’s
composition and knit’s structure have a significant influence on those
phenomena.
Abstract: The study focused on the analysis of the Adjusted
Rorschach Comprehensive System’s responses. The objective of this
study is to analyse the participants’ response rate of the Adjusted
Rorschach Comprehensive System with regards to critical
psychology approach. The use of critical psychology theory in this
study was crucial because it responds to the current inadequate
western theory or practice in the field of psychology. The study
adopted a qualitative approach and a case study design. The study
was grounded on interpretivist paradigm. The sample size comprised
six learners (three boys and three girls, aged of 14 years) from
historically disadvantaged school in the Western Cape, South Africa.
The Adjusted Rorschach Comprehensive System (ARCS)
administration procedure, biographical information, semi-structured
interviews, and observation were used to collect data. Data was
analysed using thematic framework. The study found out that, factors
that increased the response rates during the administration of ARCS
were, language, seating arrangement, drawing, viewing, and
describing. The study recommended that, psychological test
designers take into consideration the philosophy or worldviews of the
local people for whom the test is designed to minimize low response
rates.
Abstract: The Adaptive Line Enhancer (ALE) is widely used for
enhancing narrowband signals corrupted by broadband noise. In this
paper, we propose novel ALE methods to improve the enhancing
capability. The proposed methods are motivated by the fact that the
output of the ALE is a fine estimate of the desired narrowband signal
with the broadband noise component suppressed. The proposed
methods preprocess the input signal using ALE filter to regenerate a
finer input signal. Thus the proposed ALE is driven by the input signal
with higher signal-to-noise ratio (SNR). The analysis and simulation
results are presented to demonstrate that the proposed ALE has better
performance than conventional ALE’s.
Abstract: Current transformers are an integral part of power
system because it provides a proportional safe amount of current for
protection and measurement applications. However, when the power
system experiences an abnormal situation leading to huge current
flow, then this huge current is proportionally injected to the
protection and metering circuit. Since the protection and metering
equipment’s are designed to withstand only certain amount of current
with respect to time, these high currents pose a risk to man and
equipment. Therefore, during such instances, the CT saturation
characteristics have a huge influence on the safety of both man and
equipment and on the reliability of the protection and metering
system. This paper shows the effect of burden on the Accuracy Limiting
factor/ Instrument security factor of current transformers and the
change in saturation characteristics of the CT’s. The response of the
CT to varying levels of overcurrent at different connected burden will
be captured using the data acquisition software LabVIEW. Analysis
is done on the real time data gathered using LabVIEW. Variation of
current transformer saturation characteristics with changes in burden
will be discussed.
Abstract: Wire Electric Discharge Machining (WEDM) is
thermal machining process capable of machining very hard
electrically conductive material irrespective of their hardness.
WEDM is being widely used to machine micro scale parts with the
high dimensional accuracy and surface finish. The objective of this
paper is to optimize the process parameters of wire EDM to fabricate
the micro channels and to calculate the surface finish and material
removal rate of micro channels fabricated using wire EDM. The
material used is aluminum 6061 alloy. The experiments were
performed using CNC wire cut electric discharge machine. The effect
of various parameters of WEDM like pulse on time (TON) with the
levels (100, 150, 200), pulse off time (TOFF) with the levels (25, 35,
45) and current (IP) with the levels (105, 110, 115) were investigated
to study the effect on output parameter i.e. Surface Roughness and
Material Removal Rate (MRR). Each experiment was conducted
under different conditions of pulse on time, pulse off time and peak
current. For material removal rate, TON and Ip
were the most significant process parameter. MRR increases with the increase in
TON and Ip and decreases with the increase in TOFF. For surface
roughness, TON and Ip have the maximum effect and TOFF was found
out to be less effective.
Abstract: The availability to deploy mobile applications for
health care is increasing daily thru different mobile app stores. But
within these capabilities the number of hacking attacks has also
increased, in particular into medical mobile applications. The security
vulnerabilities in medical mobile apps can be triggered by errors in
code, incorrect logic, poor design, among other parameters. This is
usually used by malicious attackers to steal or modify the users’
information. The aim of this research is to analyze the vulnerabilities
detected in mobile medical apps according to risk factor standards
defined by OWASP in 2014.
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.
Abstract: This paper seeks to assess the implications of bank
consolidation on lending, which largely determine the survival and
performance of small and medium scale enterprises and in turn the
development of the Nigerian economy. Ordinary least square
technique, correlation matrix test and Granger –causality test were
employed to measure the extent to which lending to small and
medium scale enterprises were influenced. The result showed that
bank deposit (BD) impacted on lending to small and medium scale
enterprises. Commercial and merchant bank lending rate had
statistically insignificant effect on the dependent variable. There is a
shift of focus by commercial banks from small and medium scale
enterprises (small customers) to major investors (big customers).
While micro finance banks work hard at providing funds to small and
medium scale entrepreneurs, their capacity to meet the needs of these
entrepreneurs is constrained. The capital and deposits of micro
finance bank should be boosted in order to effectively support small
and medium scale enterprises through loans.
Abstract: Damaturu is the capital of Yobe State in northeastern
Nigeria where civic amenities and facilities are not adequate even
after 24 years of its existence. The volatile security and political
situations are most significant causes for the same. The basic facility
for the citizens in terms of drinking water and electricity are not
available. For the drinking water, they have to rely on personal
boreholes or the filtered borehole waters available in packaged
sachets in market. The present study is concerned with environmental
impact of indiscriminate disposal of drinking synthetic polythene
water sachets in Damaturu. The sachet water is popularly called as
“pure water”, but its purity is questionable. Increased production and
consumption of sachet water has led to indiscriminate dumping and
disposal of empty sachets leading to serious environmental threat.
The evidence of this is seen for sachets littering the streets and the
drainages blocked by ‘blocks’ of water sachet waste. Sachet water
gained much popularity in Nigeria because the product is convenient
for use, affordable and economically viable. The present study aims
to find out the solution to this environmental problem. The fieldbased
study has found some significant factors that cause
environmental and socio economic effect due to this. Some
recommendations have been made based on research findings
regarding sustainable waste management, recycling and re-use of the
non-biodegradable products in society.