Abstract: This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and incomedecreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.
Abstract: This paper presents a new adaptive DMC controller
that improves the controller performance in case of plant-model
mismatch. The new controller monitors the plant measured output,
compares it with the model output and calculates weights applied to
the controller move. Simulations show that the new controller can
help improve control performance and avoid instability in case of
severe model mismatches.
Abstract: We demonstrate the synthesis of intermediary views
within a sequence of color encoded, materials discriminating, X-ray
images that exhibit animated depth in a visual display. During the
image acquisition process, the requirement for a linear X-ray detector
array is replaced by synthetic image. Scale Invariant Feature
Transform, SIFT, in combination with material segmented morphing
is employed to produce synthetic imagery. A quantitative analysis of
the feature matching performance of the SIFT is presented along with
a comparative study of the synthetic imagery. We show that the total
number of matches produced by SIFT reduces as the angular
separation between the generating views increases. This effect is
accompanied by an increase in the total number of synthetic pixel
errors. The trends observed are obtained from 15 different luggage
items. This programme of research is in collaboration with the UK
Home Office and the US Dept. of Homeland Security.
Abstract: In the present study, the incorporation of graphene
into blends of acrylonitrile-butadiene-styrene terpolymer with
polypropylene (ABS/PP) was investigated focusing on the
improvement of their thermomechanical characteristics and the effect
on their rheological behavior. The blends were prepared by melt
mixing in a twin-screw extruder and were characterized by measuring
the MFI as well as by performing DSC, TGA and mechanical tests.
The addition of graphene to ABS/PP blends tends to increase their
melt viscosity, due to the confinement of polymer chains motion.
Also, graphene causes an increment of the crystallization temperature
(Tc), especially in blends with higher PP content, because of the
reduction of surface energy of PP nucleation, which is a consequence
of the attachment of PP chains to the surface of graphene through the
intermolecular CH-π interaction. Moreover, the above nanofiller
improves the thermal stability of PP and increases the residue of
thermal degradation at all the investigated compositions of blends,
due to the thermal isolation effect and the mass transport barrier
effect. Regarding the mechanical properties, the addition of graphene
improves the elastic modulus, because of its intrinsic mechanical
characteristics and its rigidity, and this effect is particularly strong in
the case of pure PP.
Abstract: In this report we present a rule-based approach to
detect anomalous telephone calls. The method described here uses
subscriber usage CDR (call detail record) data sampled over two
observation periods: study period and test period. The study period
contains call records of customers- non-anomalous behaviour.
Customers are first grouped according to their similar usage
behaviour (like, average number of local calls per week, etc). For
customers in each group, we develop a probabilistic model to describe
their usage. Next, we use maximum likelihood estimation (MLE) to
estimate the parameters of the calling behaviour. Then we determine
thresholds by calculating acceptable change within a group. MLE is
used on the data in the test period to estimate the parameters of the
calling behaviour. These parameters are compared against thresholds.
Any deviation beyond the threshold is used to raise an alarm. This
method has the advantage of identifying local anomalies as compared
to techniques which identify global anomalies. The method is tested
for 90 days of study data and 10 days of test data of telecom
customers. For medium to large deviations in the data in test window,
the method is able to identify 90% of anomalous usage with less than
1% false alarm rate.
Abstract: This paper deals with the application of artificial
neural network (ANN) and fuzzy based Adaptive Neuro Fuzzy
Inference System(ANFIS) approach to Load Frequency Control
(LFC) of multi unequal area hydro-thermal interconnected power
system. The proposed ANFIS controller combines the advantages of
fuzzy controller as well as quick response and adaptability nature of
ANN. Area-1 and area-2 consists of thermal reheat power plant
whereas area-3 and area-4 consists of hydro power plant with electric
governor. Performance evaluation is carried out by using intelligent
controller like ANFIS, ANN and Fuzzy controllers and conventional
PI and PID control approaches. To enhance the performance of
intelligent and conventional controller sliding surface is included.
The performances of the controllers are simulated using
MATLAB/SIMULINK package. A comparison of ANFIS, ANN,
Fuzzy, PI and PID based approaches shows the superiority of
proposed ANFIS over ANN & fuzzy, PI and PID controller for 1%
step load variation.
Abstract: This paper presents an integrated model that
automatically measures the change of rivers, damage area of bridge
surroundings, and change of vegetation. The proposed model is on the
basis of a neurofuzzy mechanism enhanced by SOM optimization
algorithm, and also includes three functions to deal with river imagery.
High resolution imagery from FORMOSAT-2 satellite taken before
and after the invasion period is adopted. By randomly selecting a
bridge out of 129 destroyed bridges, the recognition results show that
the average width has increased 66%. The ruined segment of the
bridge is located exactly at the most scour region. The vegetation
coverage has also reduced to nearly 90% of the original. The results
yielded from the proposed model demonstrate a pinpoint accuracy rate
at 99.94%. This study brings up a successful tool not only for
large-scale damage assessment but for precise measurement to
disasters.
Abstract: Atherosclerosis was identified as a chronic inflammatory process resulting from interactions between plasma lipoproteins, cellular components (monocyte, macrophages, T lymphocytes, endothelial cells and smooth muscle cells) and the extracellular matrix of the arterial wall. Several types of genes were known to express during formation of atherosclerosis. This study is carried out to identify unknown differentially expressed gene (DEG) in atherogenesis. Rabbit’s aorta tissues were stained by H&E for histomorphology. GeneFishing™ PCR analysis was performed from total RNA extracted from the aorta tissues. The DNA fragment from DEG was cloned, sequenced and validated by Real-time PCR. Histomorphology showed intimal thickening in the aorta. DEG detected from ACP-41 was identified as cathepsin B gene and showed upregulation at week-8 and week-12 of atherogenesis. Therefore, ACP-based GeneFishing™ PCR facilitated identification of cathepsin B gene which was differentially expressed during development of atherosclerosis.
Abstract: The interaction of tunneling or mining with
groundwater has become a very relevant problem not only due to the
need to guarantee the safety of workers and to assure the efficiency of
the tunnel drainage systems, but also to safeguard water resources
from impoverishment and pollution risk. Therefore it is very
important to forecast the drainage processes (i.e., the evaluation of
drained discharge and drawdown caused by the excavation). The aim
of this study was to know better the system and to quantify the flow
drained from the Fontane mines, located in Val Germanasca (Turin,
Italy). This allowed to understand the hydrogeological local changes
in time. The work has therefore been structured as follows: the
reconstruction of the conceptual model with the geological,
hydrogeological and geological-structural study; the calculation of
the tunnel inflows (through the use of structural methods) and the
comparison with the measured flow rates; the water balance at the
basin scale. In this way it was possible to understand what are the
relationships between rainfall, groundwater level variations and the
effect of the presence of tunnels as a means of draining water.
Subsequently, it the effects produced by the excavation of the mining
tunnels was quantified, through numerical modeling. In particular,
the modeling made it possible to observe the drawdown variation as a
function of number, excavation depth and different mines linings.
Abstract: This paper presents an experimental investigation on
the machinability of laser-sintered material using small ball end mill focusing on wear mechanisms. Laser-sintered material was produced
by irradiating a laser beam on a layer of loose fine SCM-Ni-Cu powder. Bulk carbon steel JIS S55C was selected as a reference steel.
The effects of powder consolidation mechanisms and unsintered
powder on the tool life and wear mechanisms were carried out. Results indicated that tool life in cutting laser-sintered material is
lower than that in cutting JIS S55C. Adhesion of the work material and chipping were the main wear mechanisms of the ball end mill in
cutting laser-sintered material. Cutting with the unsintered powder
surrounding the tool and laser-sintered material had caused major fracture on the cutting edge.
Abstract: This research aimed to modify pineapple leaf paper
(PALP) for using as wet media in the evaporation cooling system by
improving wet mechanical property (tensile strength) without
compromising water absorption property. Polyamideamineepichorohydrin
resin (PAE) and carboxymethylcellulose (CMC)
were used to strengthen the paper, and the PAE and CMC ratio of
80:20 showed the optimum wet and dry tensile index values, which
were higher than those of the commercial cooling pad (CCP).
Compared with CCP, PALP itself and all the PAE/CMC modified
PALP possessed better water absorption. The PAE/CMC modified
PALP had potential to become a new type of wet media.
Abstract: This paper presents a new method for estimating the mean curve of impulse voltage waveforms that are recorded during impulse tests. In practice, these waveforms are distorted by noise, oscillations and overshoot. The problem is formulated as an estimation problem. Estimation of the current signal parameters is achieved using a fast and accurate technique. The method is based on discrete dynamic filtering algorithm (DDF). The main advantage of the proposed technique is its ability in producing the estimates in a very short time and at a very high degree of accuracy. The algorithm uses sets of digital samples of the recorded impulse waveform. The proposed technique has been tested using simulated data of practical waveforms. Effects of number of samples and data window size are studied. Results are reported and discussed.
Abstract: Human genome is not only the evolutionary
summation of all advantageous events, but also houses lesions of
deleterious foot prints. A single gene mutation sometimes may
express multiple consequences in numerous tissues and a linear
relationship of the genotype and the phenotype may often be obscure.
ß Thalassemia minor, a transfusion independent mild anaemia,
coupled with environment among other factors may articulate into
phenotypic pleotropy with Hypocholesterolemia, Vitamin D
deficiency, Tissue hypoxia, Hyper-parathyroidism and Psychological
alterations. Occurrence of Pancreatic insufficiency, resultant
steatorrhoea, Vitamin-D (25-OH) deficiency (13.86 ngm/ml) with
Hypocholesterolemia (85mg/dl) in a 30 years old male ß Thal-minor
patient (Hemoglobin 11mg/dl with Fetal Hemoglobin 2.10%, Hb A2
4.60% and Hb Adult 84.80% and altered Hemogram) with increased
Para thyroid hormone (62 pg/ml) & moderate Serum Ca+2
(9.5mg/ml) indicate towards a cascade of phenotypic pleotropy
where the ß Thalassemia mutation ,be it in the 5’ cap site of the
mRNA , differential splicing etc in heterozygous state is effecting
several metabolic pathways. Compensatory extramedulary
hematopoiesis may not coped up well with the stressful life style of
the young individual and increased erythropoietic stress with high
demand for cholesterol for RBC membrane synthesis may have
resulted in Hypocholesterolemia.Oxidative stress and tissue hypoxia
may have caused the pancreatic insufficiency, leading to Vitamin D
deficiency. This may in turn have caused the secondary
hyperparathyroidism to sustain serum Calcium level. Irritability and
stress intolerance of the patient was a cumulative effect of the vicious
cycle of metabolic compromises. From these findings we propose
that the metabolic deficiencies in the ß Thalassemia mutations may
be considered as the phenotypic display of the pleotropy to explain
the genetic epidemiology.
According to the recommendations from the NIH Workshop on
Gene-Environment Interplay in Common Complex Diseases: Forging
an Integrative Model, study design of observations should be
informed by gene-environment hypotheses and results of a study
(genetic diseases) should be published to inform future hypotheses.
Variety of approaches is needed to capture data on all possible
aspects, each of which is likely to contribute to the etiology of
disease. Speakers also agreed that there is a need for development of
new statistical methods and measurement tools to appraise
information that may be missed out by conventional method where
large sample size is needed to segregate considerable effect.
A meta analytic cohort study in future may bring about significant
insight on to the title comment.
Abstract: This paper aims to study decomposition behavior in
pyrolytic environment of four lignocellulosic biomass (oil palm shell,
oil palm frond, rice husk and paddy straw), and two commercial
components of biomass (pure cellulose and lignin), performed in a
thermogravimetry analyzer (TGA). The unit which consists of a
microbalance and a furnace flowed with 100 cc (STP) min-1 Nitrogen,
N2 as inert. Heating rate was set at 20⁰C min-1 and temperature
started from 50 to 900⁰C. Hydrogen gas production during the
pyrolysis was observed using Agilent Gas Chromatography Analyzer
7890A. Oil palm shell, oil palm frond, paddy straw and rice husk
were found to be reactive enough in a pyrolytic environment of up to
900°C since pyrolysis of these biomass starts at temperature as low as
200°C and maximum value of weight loss is achieved at about
500°C. Since there was not much different in the cellulose,
hemicelluloses and lignin fractions between oil palm shell, oil palm
frond, paddy straw and rice husk, the T-50 and R-50 values obtained
are almost similar. H2 productions started rapidly at this temperature
as well due to the decompositions of biomass inside the TGA.
Biomass with more lignin content such as oil palm shell was found to
have longer duration of H2 production compared to materials of high
cellulose and hemicelluloses contents.
Abstract: In the upstream we place a piece of ring and rotate
it with 83Hz, 166Hz, 333Hz,and 666H to find the effect of the
periodic distortion.In the experiment this type of the perturbation
will not allow since the mechanical failure of any parts of the
equipment in the upstream will destroy the blade system. This type of
study will be only possible by CFD. We use two pumps NS32
(ENSAM) and three blades pump (Tamagawa Univ). The benchmark
computations were performed without perturbation parts, and confirm
the computational results well agreement in head-flow rate. We
obtained the pressure fluctuation growth rate that is representing the
global instability of the turbo-system. The fluctuating torque
components were 0.01Nm(5000rpm), 0.1Nm(10000rmp),
0.04Nm(20000rmp), 0.15Nm( 40000rmp) respectively. Only for
10000rpm(166Hz) the output toque was random, and it implies that it
creates unsteady flow by separations on the blades, and will reduce the
pressure loss significantly
Abstract: Leave of absence is important in maintaining a good
status of human resource quality. Allowing the employees temporarily
free from the routine assignments can vitalize the workers- morality
and productivity. This is particularly critical to secure a satisfactory
service quality for healthcare professionals of which were typically
featured with labor intensive and complicated works to perform. As
one of the veteran hospitals that were found and operated by the
Veteran Department of Taiwan, the nursing staff of the case hospital
was squeezed to an extreme minimum level under the pressure of a
tight budgeting. Leave of absence on schedule became extremely
difficult, especially for the intensive care units (ICU), in which
required close monitoring over the cared patients, and that had more
easily driven the ICU nurses nervous. Even worse, the deferred leaves
were more than 10 days at any time in the ICU because of a fluctuating
occupancy. As a result, these had brought a bad setback to this
particular nursing team, and consequently defeated the job
performance and service quality. To solve this problem and
accordingly to strengthen their morality, a project team was organized
across different departments specific for this. Sufficient information
regarding jobs and positions requirements, labor resources, and actual
working hours in detail were collected and analyzed in the team
meetings. Several alternatives were finalized. These included job
rotating, job combination, leave on impromptu and cross-departmental
redeployment. Consequently, the deferred leave days sharply reduced
70% to a level of 3 or less days. This improvement had not only
provided good shelter for the ICU nurses that improved their job
performance and patient safety but also encouraged the nurses active
participating of a project and learned the skills of solving problems
with colleagues.
Abstract: Since the beginning of human history, human
activities have caused many changes in the environment. Today, a
particular attention should be paid to gaining knowledge about water
quality of wetlands which are pristine natural environments rich in
genetic reserves. If qualitative conditions of industrial areas (in terms
of both physicochemical and biological conditions) are not addressed
properly, they could cause disruption in natural ecosystems,
especially in rivers. With regards to the quality of water resources,
determination of pollutant sources plays a pivotal role in engineering
projects as well as designing water quality control systems. Thus,
using different methods such as flow duration curves, dischargepollution
load model and frequency analysis by HYFA software
package, risk of various industrial pollutants in international and
ecologically important Gavkhoni wetland is analyzed. In this study, a
station located at Varzaneh City is used as the last station on
Zayanderud River, from where the river water is discharged into the
wetland. Results showed that elements- concentrations often
exceeded the allowed level and river water can endanger regional
ecosystem. In addition, if the river discharge is managed on Q25
basis, this basis can lower concentrations of elements, keeping them
within the normal level.
Abstract: A robot simulator was developed to measure and
investigate the performance of a robot navigation system based on
the relative position of the robot with respect to random obstacles in
any two dimensional environment. The presented simulator focuses
on investigating the ability of a fuzzy-neural system for object
avoidance. A navigation algorithm is proposed and used to allow
random navigation of a robot among obstacles when the robot faces
an obstacle in the environment. The main features of this simulator
can be used for evaluating the performance of any system that can
provide the position of the robot with respect to obstacles in the
environment. This allows a robot developer to investigate and
analyze the performance of a robot without implementing the
physical robot.
Abstract: This paper presents the prediction of kidney
dysfunction using different neural network (NN) approaches. Self
organization Maps (SOM), Probabilistic Neural Network (PNN) and
Multi Layer Perceptron Neural Network (MLPNN) trained with Back
Propagation Algorithm (BPA) are used in this study. Six hundred and
sixty three sets of analytical laboratory tests have been collected from
one of the private clinical laboratories in Baghdad. For each subject,
Serum urea and Serum creatinin levels have been analyzed and tested
by using clinical laboratory measurements. The collected urea and
cretinine levels are then used as inputs to the three NN models in
which the training process is done by different neural approaches.
SOM which is a class of unsupervised network whereas PNN and
BPNN are considered as class of supervised networks. These
networks are used as a classifier to predict whether kidney is normal
or it will have a dysfunction. The accuracy of prediction, sensitivity
and specificity were found for each type of the proposed networks
.We conclude that PNN gives faster and more accurate prediction of
kidney dysfunction and it works as promising tool for predicting of
routine kidney dysfunction from the clinical laboratory data.
Abstract: Reinforced concrete crash barriers used in road traffic
must meet a number of criteria. Crash barriers are laid lengthwise,
one behind another, and joined using specially designed steel locks.
While developing BSV reinforced concrete crash barriers (type
ŽPSV), experiments and calculations aimed to optimize the shape of
a newly designed lock and the reinforcement quantity and
distribution in a crash barrier were carried out. The tension carrying
capacity of two parallelly joined locks was solved experimentally.
Based on the performed experiments, adjustments of nonlinear
properties of steel were performed in the calculations. The obtained
results served as a basis to optimize the lock design using a
computational model that takes into account the plastic behaviour of
steel and the influence of the surrounding concrete [6]. The response
to the vehicle impact has been analyzed using a specially elaborated
complex computational model, comprising both the nonlinear model
of the damping wall or crash barrier and the detailed model of the
vehicle [7].