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: 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: 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 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 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: 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: Comparative analysis of the properties of melon seed,
coconut fruit and their oil yield were evaluated in this work using
standard analytical technique AOAC. The results of the analysis
carried out revealed that the moisture contents of the samples studied
are 11.15% (melon) and 7.59% (coconut). The crude lipid content are
46.10% (melon) and 55.15% (coconut).The treatment combinations
used (leaching time, leaching temperature and solute: solvent ratio)
showed significant difference (p < 0.05) in yield between the
samples, with melon oil seed flour having a higher percentage range
of oil yield (41.30 – 52.90%) and coconut (36.25 – 49.83%). The
physical characterization of the extracted oil was also carried out.
The values gotten for refractive index are 1.487 (melon seed oil) and
1.361 (coconut oil) and viscosities are 0.008 (melon seed oil) and
0.002 (coconut oil). The chemical analysis of the extracted oils shows
acid value of 1.00mg NaOH/g oil (melon oil), 10.050mg NaOH/g oil
(coconut oil) and saponification value of 187.00mg/KOH (melon oil)
and 183.26mg/KOH (coconut oil). The iodine value of the melon oil
gave 75.00mg I2/g and 81.00mg I2/g for coconut oil. A standard
statistical package Minitab version 16.0 was used in the regression
analysis and analysis of variance (ANOVA). The statistical software
mentioned above was also used to optimize the leaching process.
Both samples gave high oil yield at the same optimal conditions. The
optimal conditions to obtain highest oil yield ≥ 52% (melon seed)
and ≥ 48% (coconut seed) are solute - solvent ratio of 40g/ml,
leaching time of 2hours and leaching temperature of 50oC. The two
samples studied have potential of yielding oil with melon seed giving
the higher yield.
Abstract: Analyzing the relation networks between the hospital
buildings which have complex structure and distinctive spatial
relationships is quite difficult. The hospital buildings which require
specialty in spatial relationship solutions during design and selfinnovation
through the developing technology should survive and
keep giving service even after the disasters such as earthquakes. In
this study, a hospital building where the load-bearing system was
strengthened because of the insufficient earthquake performance and
the construction of an additional building was required to meet the
increasing need for space was discussed and a comparative spatial
evaluation of the hospital building was made with regard to its status
before the change and after the change. For this reason, spatial
organizations of the building before change and after the change were
analyzed by means of Space Syntax method and the effects of the
change on space organization parameters were searched by applying
an analytical procedure. Using Depthmap UCL software,
Connectivity, Visual Mean Depth, Beta and Visual Integration
analyses were conducted. Based on the data obtained after the
analyses, it was seen that the relationships between spaces of the
building increased after the change and the building has become more
explicit and understandable for the occupants. Furthermore, it was
determined according to findings of the analysis that the increase in
depth causes difficulty in perceiving the spaces and the changes
considering this problem generally ease spatial use.
Abstract: Urban areas, as they have been developed and operate
today, are areas of accumulation of a significant amount of people
and a large number of activities that generate desires and reasons for
traveling. The territorial expansion of the cities as well as the need to
preserve the importance of the central city areas lead to the
continuous increase of transportation needs which in the limited
urban space results in creating serious traffic and operational
problems. The modern perception of urban planning is directed towards more
holistic approaches and integrated policies that make it economically
competitive, socially just and more environmentally friendly. Over
the last 25 years, the goal of sustainable transport development has
been central to the agenda of any plan or policy for the city. The
modern planning of urban space takes into account the economic and
social aspects of the city and the importance of the environment to
sustainable urban development. In this context, the European Union
promotes direct or indirect related interventions according to the
cohesion and environmental policies; many countries even had the
chance to actually test them. This paper explores the methods and processes that have been
developed towards this direction and presents a review and
systematic presentation of this work. The ultimate purpose of this
research is to effectively use this review to create a decision making
methodological framework which can be the basis of a useful
operational tool for sustainable urban planning.
Abstract: Istanbul-Karakoy Port, field of this study, has lost its
former significance in time due to the transformation of urban
functions. Today, activities for regeneration of this region continue in
two forms and scales. First of these activities is the "planned
transformation projects," which also includes “Galataport project”,
and the second one is "spontaneous transformation," which consists
of individual interventions. Galataport project that based on the idea
of arranging the area specifically for tourists was prepared in 2005
and became a topic of tremendous public debate. On the other hand,
the "spontaneous transformation" that is observed in Karakoy District
starts in 2004 with the foundation of “Istanbul Modern Museum”
which allowed the cultural integration of old naval warehouses of the
port to the daily life. Following this adaptive reuse intervention, the
district started to accommodate numerous art galleries, studios, caféworkshops
and design stores. In this context, this paper first examines
regeneration studies in obsolete port regions, analyzes the planned
and ongoing socio-spatial transformations in the specific case of
Karakoy and performs a critical review of the sustainability of the
proposals on how to reinstate the district in the active life of Istanbul.
Abstract: This article deals with special structuralism
approaches to explain a certain kind of social problem. Widespread
presence of poverty is a reminder of deep-rooted unresolved
problems of social relations. The expected role from an individual for
the social system recognizes poverty derived from an interrelated
social structure. By the time, enabled to act on his role in the course
of social interaction, reintegration of the poor in society may take
place. Poverty and housing type are reflections of the underlying
social structure, primarily structure’s elements, systemic
interrelations, and the overall strength or weakness of that structure.
Poverty varies based on social structure in that the stronger structures
are less likely to produce poverty.
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: This paper focuses on how judiciaries in post-conflict societies can gain legitimacy through reformation. Legitimacy plays a pivotal role in shaping people’s behavior to submit to the law and verifies the rightfulness of an organ for taking binding decisions. Among various dynamics, judicial independence, access to justice and behavioral changes of the judicial officials broadly contribute to legitimation of judiciary in general, and the courts in particular. Increasing independence of judiciary through reform limits, inter alia, government interference in judicial issues and protects basic rights of the citizens. Judicial independence does not only matter in institutional terms, individual independence also influences the impartiality and integrity of judges, which can be increased through education and better administration of justice. Finally, access to justice as an intertwined concept both at the legal and moral spectrum of judicial reform avails justice to the citizens and increases the level of public trust and confidence. Efficient legal decisions on fostering such elements through holistic reform create a rule of law atmosphere. Citizens neither accept an illegitimate judiciary nor do they trust its decisions. Lack of such tolerance and confidence deters the rule of law and thus, undermines the democratic development of a society.
Abstract: In this paper, we present a quantum statistical
mechanical formulation from our recently analytical expressions for
partial-wave transition matrix of a three-particle system. We report
the quantum reactive cross sections for three-body scattering
processes 1+(2,3)→1+(2,3) as well as recombination
1+(2,3)→1+(3,1) between one atom and a weakly-bound dimer. The
analytical expressions of three-particle transition matrices and their
corresponding cross-sections were obtained from the threedimensional
Faddeev equations subjected to the rank-two non-local
separable potentials of the generalized Yamaguchi form. The
equilibrium quantum statistical mechanical properties such partition
function and equation of state as well as non-equilibrium quantum
statistical properties such as transport cross-sections and their
corresponding transport collision integrals were formulated
analytically. This leads to obtain the transport properties, such as
viscosity and diffusion coefficient of a moderate dense gas.
Abstract: The end of the line controls of the finished products in
the automotive industry is important. The control that has been
conducted with the manual methods for the sliding doors tracks is not
sufficient and faulty products cannot be identified. As a result, the
customer has the faulty products. In the scope of this study, the
design criteria of the PLC integrated modular end of line control unit
has been examined, designed and manufactured to make the control
of the 10 different track profile to 2 different vehicles with an
objective to minimize the salvage costs by obtaining more sensitive,
certain and accurate measurement results. In the study that started
with literature and patent review, the design inputs have been
specified, the technical concept has been developed, computer
supported mechanic design, control system and automation design,
design review and design improvement have been made. Laser
analog sensors at high sensitivity, probes and modular blocks have
been used in the unit. The measurement has been conducted in the
system and it is observed that measurement results are more sensitive
than the previous methods that we use.
Abstract: The aim of this study was to investigate the
photocatalytic activity of polycrystalline phases of bismuth tungstate
of formula Bi2WO6. Polycrystalline samples were elaborated using a
coprecipitation technique followed by a calcination process at
different temperatures (300, 400, 600 and 900°C). The obtained
polycrystalline phases have been characterized by X-ray diffraction
(XRD), scanning electron microscopy (SEM), and transmission
electron microscopy (TEM). Crystal cell parameters and cell volume
depend on elaboration temperature. High-resolution electron
microscopy images and image simulations, associated with X-ray
diffraction data, allowed confirming the lattices and space groups
Pca21. The photocatalytic activity of the as-prepared samples was
studied by irradiating aqueous solutions of Rhodamine B, associated
with Bi2WO6 additives having variable crystallite sizes. The
photocatalytic activity of such bismuth tungstates increased as the
crystallite sizes decreased. The high specific area of the
photocatalytic particles obtained at 300°C seems to condition the
degradation kinetics of RhB.
Abstract: Currently, planners try to have more green travel
options to decrease economic, social and environmental problems.
Therefore, this study tries to find significant urban travel factors to be
used to increase the usage of alternative urban travel modes. This
paper attempts to identify the relationship between prominent urban
mobility indicators and daily trips by public transport in 30 cities
from various parts of the world. Different travel modes,
infrastructures and cost indicators were evaluated in this research as
mobility indicators. The results of multi-linear regression analysis
indicate that there is a significant relationship between mobility
indicators and the daily usage of public transport.
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: To decrease the grating scale thermal expansion error,
a novel method which based on multiple temperature detection is
proposed. Several temperature sensors are installed on the grating
scale and the temperatures of these sensors are recorded. The
temperatures of every point on the grating scale are calculated by
interpolating between adjacent sensors. According to the thermal
expansion principle, the grating scale thermal expansion error model
can be established by doing the integral for the variations of position
and temperature. A novel compensation method is proposed in this
paper. By applying the established error model, the grating scale
thermal expansion error is decreased by 90% compared with no
compensation. The residual positioning error of the grating scale is
less than 15μm/10m and the accuracy of the machine tool is
significant improved.
Abstract: In internet of things (IoT) system, the communication
scheme with reliability and low power is required to connect a
terminal. Cooperative communication can achieve reliability and
lower power than multiple-input multiple-output (MIMO) system.
Cooperative communication increases the reliability with low
power, but decreases a throughput. It has a weak point that the
communication throughput is decreased. In this paper, a novel scheme
is proposed to increase the communication throughput. The novel
scheme is a transmission structure that increases transmission rate.
A decoding scheme according to the novel transmission structure is
proposed. Simulation results show that the proposed scheme increases
the throughput without bit error rate (BER) performance degradation.