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: This study was undertaken at four different sites
(north polluted, south polluted, south healthy and north healthy) in
Tehran, in order to examine whether there was a relationship between
publicly available air quality data and the public’s perception of air
quality and to suggest some guidelines for reducing air pollution. A
total of 200 people were accidentally filled out the research
questionnaires at mentioned sites and air quality data were obtained
simultaneously from the Air Quality Control Department. Data was
analyzed in Excel and SPSS software’s. Clean air and job security
were of great importance to people comparing to other pleasant
aspect of life. Also air pollution and serious diseases were the most
important of people concerns. Street monitors and news paper
services on air quality were little used by the public as a means of
obtaining information on air pollution. Using public transportation
and avoiding inevitable journeys are the most important ways for
reducing air pollution. The results reveal that the public’s perception
of air quality is not a reliable indicator of the actual levels of air
pollution.
Abstract: Elliptic curve discrete logarithm problem(ECDLP) is
one of problems on which the security of pairing-based cryptography
is based. This paper considers Pollard’s rho method to evaluate
the security of ECDLP on Barreto-Naehrig(BN) curve that is an
efficient pairing-friendly curve. Some techniques are proposed to
make the rho method efficient. Especially, the group structure on
BN curve, distinguished point method, and Montgomery trick are
well-known techniques. This paper applies these techniques and
shows its optimization. According to the experimental results for
which a large-scale parallel system with MySQL is applied, 94-bit
ECDLP was solved about 28 hours by parallelizing 71 computers.
Abstract: A knowledge base stores facts and rules about the
world that applications can use for the purpose of reasoning. By
applying the concept of granular computing to a knowledge base,
several advantages emerge. These can be harnessed by applications
to improve their capabilities and performance. In this paper, the
concept behind such a construct, called a granular knowledge cube,
is defined, and its intended use as an instrument that manages to
cope with different data types and detect knowledge domains is
elaborated. Furthermore, the underlying architecture, consisting of the
three layers of the storing, representing, and structuring of knowledge,
is described. Finally, benefits as well as challenges of deploying it
are listed alongside application types that could profit from having
such an enhanced knowledge base.
Abstract: Given the limited research on Small and Mediumsized
Enterprises’ (SMEs) contribution to Corporate Social
Responsibility (CSR) and even scarcer research on Swiss SMEs, this
paper helps to fill these gaps by enabling the identification of supranational
SME parameters. Thus, the paper investigates the current
state of SME practices in Switzerland and across 15 other countries.
Combining the degree to which SMEs demonstrate an explicit (or
business case) approach or see CSR as an implicit moral activity with
the assessment of their attributes for “variety of capitalism” defines
the framework of this comparative analysis. To outline Swiss small
business CSR patterns in particular, 40 SME owner-managers were
interviewed. A secondary data analysis of studies from different
countries laid groundwork for this comparative overview of small
business CSR. The paper identifies Swiss small business CSR as
driven by norms, values, and by the aspiration to contribute to
society, thus, as an implicit part of the day-to-day business. Similar to
most Central European, Mediterranean, Nordic, and Asian countries,
explicit CSR is still very rare in Swiss SMEs. Astonishingly, also
British and American SMEs follow this pattern in spite of their strong
and distinctly liberal market economies. Though other findings show
that nationality matters this research concludes that SME culture and
an informal CSR agenda are strongly formative and superseding even
forces of market economies, nationally cultural patterns, and
language. Hence, classifications of countries by their market system,
as found in the comparative capitalism literature, do not match the
CSR practices in SMEs as they do not mirror the peculiarities of their
business. This raises questions on the universality and
generalisability of unmediated, explicit management concepts,
especially in the context of small firms.
Abstract: Kidney cancer is the most lethal urological cancer
accounting for 3% of adult malignancies. VHL, a tumor-suppressor
gene, is best known to be associated with renal cell carcinoma
(RCC). The VHL functions as negative regulator of hypoxia inducible
factors. Recent sequencing efforts have identified several novel
frequent mutations of histone modifying and chromatin remodeling
genes in ccRCC (clear cell RCC) including PBRM1 and SETD2. The
PBRM1 gene encodes the BAF180 protein, which involved in
transcriptional activation and repression of selected genes. SETD2
encodes a histone methyltransferase, which may play a role in
suppressing tumor development. In this study, RNAs of 30 paired
tumor and normal samples that were grouped according to the types
of kidney cancer and clinical characteristics of patients, including
gender and average age were examined by RT-PCR, SSCP and
sequencing techniques. VHL, PBRM1 and SETD2 expressions were
relatively down-regulated. However, statistically no significance was
found (Wilcoxon signed rank test, p>0.05). Interestingly, no mutation
was observed on the contrary of previous studies. Understanding the
molecular mechanisms involved in the pathogenesis of RCC has
aided the development of molecular-targeted drugs for kidney cancer.
Further analysis is required to identify the responsible genes rather
than VHL, PBRM1 and SETD2 in kidney cancer.
Abstract: Press-hardened profiles are used e.g. for automotive
applications in order to improve light weight construction due to the
high reachable strength. The application of interior water-air spray
cooling contributes to significantly reducing the cycle time in the
production of heat-treated tubes. This paper describes a new
manufacturing method for producing press-hardened hollow profiles
by means of an additional interior cooling based on a water-air spray.
Furthermore, this paper provides the results of thorough
investigations on the properties of press-hardened tubes in
dependence of varying spray parameters.
Abstract: Family has a crucial role in maintaining the
physical, social and mental health of the children. Most of the
mental and anxiety problems of children reflect the complex
interpersonal situations among family members, especially parents.
In other words, anxiety problems of the children are correlated
with deficit relationships of family members and improper
childrearing styles. The parental child rearing styles leads to
positive and negative consequences which affect the children’s
mental health. Therefore, the present research was aimed to
compare the parental childrearing styles and anxiety of children
with stuttering and normal population. It was also aimed to study
the relationship between parental child rearing styles and anxiety
of children. The research sample included 54 boys with stuttering
and 54 normal boys who were selected from the children (boys) of
Tehran, Iran in the age range of 5 to 8 years in 2013. In order to
collect data, Baum-rind Childrearing Styles Inventory and Spence
Parental Anxiety Inventory were used. Appropriate descriptive
statistical methods and multivariate variance analysis and t test for
independent groups were used to test the study hypotheses.
Statistical data analyses demonstrated that there was a significant
difference between stuttering boys and normal boys in anxiety (t =
7.601, p< 0.01); but there was no significant difference between
stuttering boys and normal boys in parental childrearing styles (F =
0.129). There was also not found significant relationship between
parental childrearing styles and children anxiety (F = 0.135, p<
0.05). It can be concluded that the influential factors of children’s
society are parents, school, teachers, peers and media. So, parental
childrearing styles are not the only influential factors on anxiety of
children, and other factors including genetic, environment and
child experiences are effective in anxiety as well. Details are
discussed.
Abstract: This paper presents a novel integrated hybrid
approach for fault diagnosis (FD) of nonlinear systems. Unlike most
FD techniques, the proposed solution simultaneously accomplishes
fault detection, isolation, and identification (FDII) within a unified
diagnostic module. At the core of this solution is a bank of adaptive
neural parameter estimators (NPE) associated with a set of singleparameter
fault models. The NPEs continuously estimate unknown
fault parameters (FP) that are indicators of faults in the system. Two
NPE structures including series-parallel and parallel are developed
with their exclusive set of desirable attributes. The parallel scheme is
extremely robust to measurement noise and possesses a simpler, yet
more solid, fault isolation logic. On the contrary, the series-parallel
scheme displays short FD delays and is robust to closed-loop system
transients due to changes in control commands. Finally, a fault
tolerant observer (FTO) is designed to extend the capability of the
NPEs to systems with partial-state measurement.
Abstract: Taking into account the significance of measuring the
daily use of the study space in the libraries in order to develop and
reorganize the space for enhancing the efficiency of the study space,
the current study aimed to apply GIS in analyzing the study halls of
the Central Library and Document Center of Tehran University in
order to determine how study desks and chairs were used by the
students. The study used a combination of survey-descriptive and
system design method. In order to gather the required data, surveydescriptive
method was used. For implementing and entering data
into ArcGIS and analyzing the data and displaying the results on the
maps of the study halls of the library, system design method was
utilized. The design of the spatial database of the use of the study
halls was measured through the extent of occupancy of the space by
the library users and the maps of the study halls of the central library
of Tehran University as the case study. The results showed that
Abooreyhan hall had the highest rate of occupancy of the desks and
chairs compared to the other halls. The Hall of Science and
Technology, with an average occupancy rate of 0.39 for the tables
represented the lowest number of users and Rashid al-Dins hall, and
Science and Technology hall with an average occupancy rate (0.40)
had the lowest number of users for seats. In this study, the
comparison of the space occupied at different periods in the morning,
evenings, afternoons, and several months was performed through
GIS. This system analyzed the space relationships effectively and
efficiently. The output of this study would be used by administrators
and librarians to determine the exact extent of use of the equipment
of the study halls and librarians can use the output map to design the
space more efficiently at the library.
Abstract: This study was conducted Razakı grape variety (Vitis
vinifera L.) and its vine which was aged 19 was grown on 5 BB
rootstock in a vegetation period of 2014 in Afyon province in Turkey.
In this research, it was investigated whether the applications of
Control (C), 1/3 Cluster Tip Reduction (1/3 CTR), Shoot Tip
Reduction (STR), 1/3 CTR + STR, Boric Acid (BA), 1/3 CTR + BA,
STR + BA, 1/3 CTR + STR + BA on yield and yield components of
Razakı grape variety. The results were obtained as the highest fresh
grape yield (7.74 kg/vine) with C application; as the highest cluster
weight (244.62 g) with STR application; as the highest 100 berry
weight (504.08 g) with C application; as the highest maturity index
(36.89) with BA application; as the highest must yield (695.00 ml)
with BA and (695.00 ml) with 1/3 CTR + STR + BA applications; as
the highest intensity of L* color (46.93) with STR and (46.10) with
1/3 CTR + STR + BA applications; as the highest intensity of a*
color (-5.37) with 1/3 CTR + STR and (-5.01) with STR, as the
highest intensity of b* color (12.59) with STR application. The shoot
tip reduction to increase cluster weight and boric acid application to
increase maturity index of Razakı grape variety can be recommended.
Abstract: Lipases constitute one of the most important groups of
industrial enzymes that catalyze the hydrolysis of triacylglycerol to
glycerol and fatty acids. Muscarinic antagonist relieves smooth
muscle spasm of the gastrointestinal tract and effect on the
cardiovascular system. In this research the effect of a muscarinic
antagonist on the lipase activity of Pseudomonas aeruginosa was
studied. Lineweaver–Burk plot showed that the drug inhibited the
enzyme by competitive inhibition. The IC50 value (0.16 mM) and Ki
(0.03 mM) of the drug revealed the drug bound to enzyme with high
affinity. Determination of enzyme activity in various pH and
temperature showed that the maximum activity of lipase was at pH 8
and 60oC both in presence and absence of the drug.
Abstract: With drug resistance becoming widespread in
Plasmodium falciparum infections, the development of the alternative
drugs is the desired strategy for prevention and cure of malaria. Three
drug targets were selected to screen promising drug molecules from
the GSK library of 13469 molecules. Using an in silico structure-based
drug designing approach, the differences in binding energies of
the substrate and inhibitor were exploited between target sites of
parasite and human to design a drug molecule against Plasmodium.
The docking studies have shown several promising molecules from
GSK library with more effective binding as compared to the already
known inhibitors for the drug targets. Though stronger interaction has
been shown by several molecules as compared to the reference, few
molecules have shown the potential as drug candidates though in
vitro studies are required to validate the results. In case of
thymidylate synthase-dihydrofolatereductase (TS-DHFR), three
compounds have shown promise for future studies as potential drugs.
Abstract: Interaction between human, location and activity
defines space. In the framework of these relations, space is a
container for current specifications in relations of the 3 mentioned
elements. The change of land utility considered with average
performance range, urban regulations, society requirements etc. will
provide welfare and comfort for citizens. From an engineering view it
is fundamental that choosing a proper location for a specific civil
activity requires evaluation of locations from different perspectives.
The debate of desirable establishment of municipal service elements
in urban regions is one of the most important issues related to urban
planning. In this paper, the research type is applicable based on goal,
and is descriptive and analytical based on nature. Initially existing
terminals in Esfahan are surveyed and then new locations are
presented based on evaluated criteria. In order to evaluate terminals
based on the considered factors, an AHP model is used at first to
estimate weight of different factors and then existing and suggested
locations are evaluated using Arc GIS software and AHP model
results. The results show that existing bus terminals are located in
fairly proper locations. Further results of this study suggest new
locations to establish terminals based on urban criteria.
Abstract: The final step to complete the “Analytical Systems
Engineering Process” is the “Allocated Architecture” in which all
Functional Requirements (FRs) of an engineering system must be
allocated into their corresponding Physical Components (PCs). At
this step, any design for developing the system’s allocated
architecture in which no clear pattern of assigning the exclusive
“responsibility” of each PC for fulfilling the allocated FR(s) can be
found is considered a poor design that may cause difficulties in
determining the specific PC(s) which has (have) failed to satisfy a
given FR successfully. The present study utilizes the Axiomatic
Design method principles to mathematically address this problem and
establishes an “Axiomatic Model” as a solution for reaching good
alternatives for developing the allocated architecture. This study
proposes a “loss Function”, as a quantitative criterion to monetarily
compare non-ideal designs for developing the allocated architecture
and choose the one which imposes relatively lower cost to the
system’s stakeholders. For the case-study, we use the existing design
of U. S. electricity marketing subsystem, based on data provided by
the U.S. Energy Information Administration (EIA). The result for
2012 shows the symptoms of a poor design and ineffectiveness due to
coupling among the FRs of this subsystem.
Abstract: Monocopter is a single-wing rotary flying vehicle
which has the capability of hovering. This flying vehicle includes two
dynamic parts in which more efficiency can be expected rather than
other Micro UAVs due to the extended area of wing compared to its
fuselage. Low cost and simple mechanism in comparison to other
vehicles such as helicopter are the most important specifications of
this flying vehicle.
In the previous paper we discussed the introduction of the final
system but in this paper, the experimental design process of
Monocopter and its control algorithm has been investigated in
general. Also the editorial bugs in the previous article have been
corrected and some translational ambiguities have been resolved.
Initially by constructing several prototypes and carrying out many
flight tests the main design parameters of this air vehicle were
obtained by experimental measurements. Eventually the required
main monocopter for this project was constructed. After construction
of the monocopter in order to design, implementation and testing of
control algorithms first a simple optic system used for determining
the heading angle. After doing numerous tests on Test Stand, the
control algorithm designed and timing of applying control inputs
adjusted. Then other control parameters of system were tuned in
flight tests. Eventually the final control system designed and
implemented using the AHRS sensor and the final operational tests
performed successfully.
Abstract: Caused by shorter product life cycles and higher
product variety the importance of production ramp ups is increasing.
Even though companies are aware of that fact, up to 40% of the ramp
up projects still miss technical and economical requirements. The
success of a ramp up depends on the planning of human factors,
organizational aspects and technological solutions. Since only partly
considered in scientific literature, this paper lays its focus on the
human factor during production ramp up. There are only incoherent
methods which address the problems in this area. A systematic and
holistic method to improve the capabilities of the employees during
ramp up is missing. The Harada Method is a relatively young
approach for developing highly-skilled workers. It consists of
different worksheets which help employees to set guidelines and
reach overall objectives. This approach is going to be transferred into
a tool for ramp up management.
Abstract: The use of permanent magnets (PM) is increasing in
permanent magnet synchronous machines (PMSM) to fulfill the
requirements of high efficiency machines in modern industry. PMSM
are widely used in industrial applications, wind power plants and the
automotive industry. Since PMSM are used in different
environmental conditions, the long-term effect of NdFeB-based
magnets at high temperatures and their corrosion behavior have to be
studied due to the irreversible loss of magnetic properties.
In this paper, the effect of magnetic properties due to corrosion
and increasing temperature in a climatic chamber has been presented.
The magnetic moment and magnetic field of the magnets were
studied experimentally.
Abstract: Sudoku is a logic-based combinatorial puzzle game
which people in different ages enjoy playing it. The challenging and
addictive nature of this game has made it a ubiquitous game. Most
magazines, newspapers, puzzle books, etc. publish lots of Sudoku
puzzles every day. These puzzles often come in different levels of
difficulty so that all people, from beginner to expert, can play the
game and enjoy it. Generating puzzles with different levels of
difficulty is a major concern of Sudoku designers. There are several
works in the literature which propose ways of generating puzzles
having a desirable level of difficulty. In this paper, we propose a
method based on constraint satisfaction problems to evaluate the
difficulty of the Sudoku puzzles. Then we propose a hill climbing
method to generate puzzles with different levels of difficulty.
Whereas other methods are usually capable of generating puzzles
with only few number of difficulty levels, our method can be used to
generate puzzles with arbitrary number of different difficulty levels.
We test our method by generating puzzles with different levels of
difficulty and having a group of 15 people solve all the puzzles and
recording the time they spend for each puzzle.
Abstract: In this paper the issue of dimensionality reduction is
investigated in finger vein recognition systems using kernel Principal
Component Analysis (KPCA). One aspect of KPCA is to find the
most appropriate kernel function on finger vein recognition as there
are several kernel functions which can be used within PCA-based
algorithms. In this paper, however, another side of PCA-based
algorithms -particularly KPCA- is investigated. The aspect of
dimension of feature vector in PCA-based algorithms is of
importance especially when it comes to the real-world applications
and usage of such algorithms. It means that a fixed dimension of
feature vector has to be set to reduce the dimension of the input and
output data and extract the features from them. Then a classifier is
performed to classify the data and make the final decision. We
analyze KPCA (Polynomial, Gaussian, and Laplacian) in details in
this paper and investigate the optimal feature extraction dimension in
finger vein recognition using KPCA.