Theoretical Background of Dividend Taxation

The article deals with dividends and their distribution from investors from a theoretical point of view. Some studies try to analyzed the reaction of the market on the dividend announcement and found out the change of dividend policy is associated with abnormal returns around the dividend announcement date. Another researches directly questioned the investors about their dividend preference and beliefs. Investors want the dividend from many reasons (e.g. some of them explain the dividend preference by the existence of transaction cost; investors prefer the dividend today, because there is less risky; the managers have private information about the firm). The most controversial theory of dividend policy was developed by Modigliani and Miller (1961) who demonstrated that in the perfect and complete capital markets the dividend policy is irrelevant and the value of the company is independent of its payout policy. Nevertheless, in the real world the capital markets are imperfect, because of asymmetric information, transaction costs, incomplete contracting possibilities and taxes.

A hybrid Tabu Search Algorithm to Cell Formation Problem and its Variants

Cell formation is the first step in the design of cellular manufacturing systems. In this study, a general purpose computational scheme employing a hybrid tabu search algorithm as the core is proposed to solve the cell formation problem and its variants. In the proposed scheme, great flexibilities are left to the users. The core solution searching algorithm embedded in the scheme can be easily changed to any other meta-heuristic algorithms, such as the simulated annealing, genetic algorithm, etc., based on the characteristics of the problems to be solved or the preferences the users might have. In addition, several counters are designed to control the timing of conducting intensified solution searching and diversified solution searching strategies interactively.

Redundancy in Steel Frames with Masonry Infill Walls

Structural redundancy is an interesting point in seismic design of structures. Initially, the structural redundancy is described as indeterminate degree of a system. Although many definitions are presented for redundancy in structures, recently the definition of structural redundancy has been related to the configuration of structural system and the number of lateral load transferring directions in the structure. The steel frames with infill walls are general systems in the constructing of usual residential buildings in some countries. It is obviously declared that the performance of structures will be affected by adding masonry infill walls. In order to investigate the effect of infill walls on the redundancy of the steel frame which constructed with masonry walls, the components of redundancy including redundancy variation index, redundancy strength index and redundancy response modification factor were extracted for the frames with masonry infills. Several steel frames with typical storey number and various numbers of bays were designed and considered. The redundancy of frames with and without infill walls was evaluated by proposed method. The results showed the presence of infill causes increase of redundancy.

Emergency Health Management at a South African University

Response to the public health-related emergencies is analysed here for a rural university in South Africa. The structure of the designated emergency plan covers all the phases of the disaster management cycle. The plan contains elements of the vulnerability model and the technocratic model of emergency management. The response structures are vertically and horizontally integrated, while the planning contains elements of scenario-based and functional planning. The available number of medical professionals at the Rhodes University, along with the medical insurance rates, makes the staff and students potentially more medically vulnerable than the South African population. The main improvements of the emergency management are required in the tornado response and the information dissemination during health emergencies. The latter should involve the increased use of social media and e-mails, following the Taylor model of communication. Infrastructure must be improved in the telecommunication sector in the face of unpredictable electricity outages.

Analysis of Vibration Signal of DC Motor Based on Hilbert-Huang Transform

This paper presents a signal analysis process for improving energy completeness based on the Hilbert-Huang Transform (HHT). Firstly, the vibration signal of a DC Motor obtained by employing an accelerometer is the model used to analyze the signal. Secondly, the intrinsic mode functions (IMFs) and Hilbert spectrum of the decomposed signal are obtained by applying HHT. The results of the IMFs constituent and the original signal are compared and the process of energy loss is discussed. Finally, the differences between Wavelet Transform (WT) and HHT in analyzing the signal are compared. The simulated results reveal the analysis process based on HHT is advantageous for the enhancement of energy completeness.

A Modified Speech Enhancement Using Adaptive Gain Equalizer with Non linear Spectral Subtraction for Robust Speech Recognition

In this paper we present an enhanced noise reduction method for robust speech recognition using Adaptive Gain Equalizer with Non linear Spectral Subtraction. In Adaptive Gain Equalizer method (AGE), the input signal is divided into a number of subbands that are individually weighed in time domain, in accordance to the short time Signal-to-Noise Ratio (SNR) in each subband estimation at every time instant. Instead of focusing on suppression the noise on speech enhancement is focused. When analysis was done under various noise conditions for speech recognition, it was found that Adaptive Gain Equalizer method algorithm has an obvious failing point for a SNR of -5 dB, with inadequate levels of noise suppression for SNR less than this point. This work proposes the implementation of AGE when coupled with Non linear Spectral Subtraction (AGE-NSS) for robust speech recognition. The experimental result shows that out AGE-NSS performs the AGE when SNR drops below -5db level.

Realization of Electronically Tunable Currentmode First-order Allpass Filter and Its Application

This article presents a resistorless current-mode firstorder allpass filter based on second generation current controlled current conveyors (CCCIIs). The features of the circuit are that: the pole frequency can be electronically controlled via the input bias current: the circuit description is very simple, consisting of 2 CCCIIs and single grounded capacitor, without any external resistors and component matching requirements. Consequently, the proposed circuit is very appropriate to further develop into an integrated circuit. Low input and high output impedances of the proposed configuration enable the circuit to be cascaded in current-mode without additional current buffers. The PSpice simulation results are depicted. The given results agree well with the theoretical anticipation. The application example as a current-mode quadrature oscillator is included.

A Feature-based Invariant Watermarking Scheme Using Zernike Moments

In this paper, a novel feature-based image watermarking scheme is proposed. Zernike moments which have invariance properties are adopted in the scheme. In the proposed scheme, feature points are first extracted from host image and several circular patches centered on these points are generated. The patches are used as carriers of watermark information because they can be regenerated to locate watermark embedding positions even when watermarked images are severely distorted. Zernike transform is then applied to the patches to calculate local Zernike moments. Dither modulation is adopted to quantize the magnitudes of the Zernike moments followed by false alarm analysis. Experimental results show that quality degradation of watermarked image is visually transparent. The proposed scheme is very robust against image processing operations and geometric attacks.

Analysis of the Communication Methods of an iCIM 3000 System within the Frame of Research Purpose

Current trends in manufacturing are characterized by production broadening, innovation cycle shortening, and the products having a new shape, material and functions. The production strategy focused on time needed change from the traditional functional production structure to flexible manufacturing cells and lines. Production by automated manufacturing system (AMS) is one of the most important manufacturing philosophies in the last years. The main goals of the project we are involved in lies on building a laboratory in which will be located a flexible manufacturing system consisting of at least two production machines with NC control (milling machines, lathe). These machines will be linked to a transport system and they will be served by industrial robots. Within this flexible manufacturing system a station for the quality control consisting of a camera system and rack warehouse will be also located. The design, analysis and improvement of this manufacturing system, specially with a special focus on the communication among devices constitute the main aims of this paper. The key determining factors for the manufacturing system design are: the product, the production volume, the used machines, the disposable manpower, the disposable infrastructure and the legislative frame for the specific cases.

Analysis of MAC Protocols with Correlation Receiver for OCDMA Networks - Part II

In this paper optical code-division multiple-access (OCDMA) packet network is considered, which offers inherent security in the access networks. Two types of random access protocols are proposed for packet transmission. In protocol 1, all distinct codes and in protocol 2, distinct codes as well as shifted versions of all these codes are used. O-CDMA network performance using optical orthogonal codes (OOCs) 1-D and two-dimensional (2-D) wavelength/time single-pulse-per-row (W/T SPR) codes are analyzed. The main advantage of using 2-D codes instead of onedimensional (1-D) codes is to reduce the errors due to multiple access interference among different users. In this paper, correlation receiver is considered in the analysis. Using analytical model, we compute and compare packet-success probability for 1-D and 2-D codes in an O-CDMA network and the analysis shows improved performance with 2-D codes as compared to 1-D codes.

Software Architecture and Support for Patient Tracking Systems in Critical Scenarios

In this work a new platform for mobile-health systems is presented. System target application is providing decision support to rescue corps or military medical personnel in combat areas. Software architecture relies on a distributed client-server system that manages a wireless ad-hoc networks hierarchy in which several different types of client operate. Each client is characterized for different hardware and software requirements. Lower hierarchy levels rely in a network of completely custom devices that store clinical information and patient status and are designed to form an ad-hoc network operating in the 2.4 GHz ISM band and complying with the IEEE 802.15.4 standard (ZigBee). Medical personnel may interact with such devices, that are called MICs (Medical Information Carriers), by means of a PDA (Personal Digital Assistant) or a MDA (Medical Digital Assistant), and transmit the information stored in their local databases as well as issue a service request to the upper hierarchy levels by using IEEE 802.11 a/b/g standard (WiFi). The server acts as a repository that stores both medical evacuation forms and associated events (e.g., a teleconsulting request). All the actors participating in the diagnostic or evacuation process may access asynchronously to such repository and update its content or generate new events. The designed system pretends to optimise and improve information spreading and flow among all the system components with the aim of improving both diagnostic quality and evacuation process.

Comparison of the Parameter using ECG with Bisepctrum Parameter using EEG during General Anesthesia

The measurement of anesthetic depth is necessary in anesthesiology. NN10 is very simple method among the RR intervals analysis methods. NN10 parameter means the numbers of above the 10 ms intervals of the normal to normal RR intervals. Bispectrum analysis is defined as 2D FFT. EEG signal reflected the non-linear peristalsis phenomena according to the change brain function. After analyzing the bispectrum of the 2 dimension, the most significant power spectrum density peaks appeared abundantly at the specific area in awakening and anesthesia state. These points are utilized to create the new index since many peaks appeared at the specific area in the frequency coordinate. The measured range of an index was 0-100. An index is 20-50 at an anesthesia, while the index is 90-60 at the awake. In this paper, the relation between NN10 parameter using ECG and bisepctrum index using EEG is observed to estimate the depth of anesthesia during anesthesia and then we estimated the utility of the anesthetic.

On Quantum BCH Codes and Its Duals

Classical Bose-Chaudhuri-Hocquenghem (BCH) codes C that contain their dual codes can be used to construct quantum stabilizer codes this chapter studies the properties of such codes. It had been shown that a BCH code of length n which contains its dual code satisfies the bound on weight of any non-zero codeword in C and converse is also true. One impressive difficulty in quantum communication and computation is to protect informationcarrying quantum states against undesired interactions with the environment. To address this difficulty, many good quantum errorcorrecting codes have been derived as binary stabilizer codes. We were able to shed more light on the structure of dual containing BCH codes. These results make it possible to determine the parameters of quantum BCH codes in terms of weight of non-zero dual codeword.

Ride Control of Passenger Cars with Semi-active Suspension System Using a Linear Quadratic Regulator and Hybrid Optimization Algorithm

A semi-active control strategy for suspension systems of passenger cars is presented employing Magnetorheological (MR) dampers. The vehicle is modeled with seven DOFs including the, roll pitch and bounce of car body, and the vertical motion of the four tires. In order to design an optimal controller based on the actuator constraints, a Linear-Quadratic Regulator (LQR) is designed. The design procedure of the LQR consists of selecting two weighting matrices to minimize the energy of the control system. This paper presents a hybrid optimization procedure which is a combination of gradient-based and evolutionary algorithms to choose the weighting matrices with regards to the actuator constraint. The optimization algorithm is defined based on maximum comfort and actuator constraints. It is noted that utilizing the present control algorithm may significantly reduce the vibration response of the passenger car, thus, providing a comfortable ride.

On Speeding Up Support Vector Machines: Proximity Graphs Versus Random Sampling for Pre-Selection Condensation

Support vector machines (SVMs) are considered to be the best machine learning algorithms for minimizing the predictive probability of misclassification. However, their drawback is that for large data sets the computation of the optimal decision boundary is a time consuming function of the size of the training set. Hence several methods have been proposed to speed up the SVM algorithm. Here three methods used to speed up the computation of the SVM classifiers are compared experimentally using a musical genre classification problem. The simplest method pre-selects a random sample of the data before the application of the SVM algorithm. Two additional methods use proximity graphs to pre-select data that are near the decision boundary. One uses k-Nearest Neighbor graphs and the other Relative Neighborhood Graphs to accomplish the task.

Spine Evaluation Device with Visual Feedback

The posteroanterior manipulation technique is usually include in the procedure of the lumbar spine to evaluate the intervertebral motion according to mechanical resistance. The mechanical device with visual feedback was proposed that allows one to analysis the lumbar segments mobility “in vivo" facilitating for the therapist to take its treatment evolution. The measuring system uses load cell and displacement sensor to estimate spine stiffness. In this work, the device was tested by 2 therapists, female, applying posteroanterior force techniques to 5 volunteers, female, with frequency of approximately 1.2-1.8 Hz. A test-retest procedure was used for 2 periods of day. The visual feedback results small variation of forces and cycle time during 6 cycles rhythmic application. The stiffness values showed good agreement between test-retest procedures when used same order of maximum forces.

Energy Efficient In-Network Data Processing in Sensor Networks

The Sensor Network consists of densely deployed sensor nodes. Energy optimization is one of the most important aspects of sensor application design. Data acquisition and aggregation techniques for processing data in-network should be energy efficient. Due to the cross-layer design, resource-limited and noisy nature of Wireless Sensor Networks(WSNs), it is challenging to study the performance of these systems in a realistic setting. In this paper, we propose optimizing queries by aggregation of data and data redundancy to reduce energy consumption without requiring all sensed data and directed diffusion communication paradigm to achieve power savings, robust communication and processing data in-network. To estimate the per-node power consumption POWERTossim mica2 energy model is used, which provides scalable and accurate results. The performance analysis shows that the proposed methods overcomes the existing methods in the aspects of energy consumption in wireless sensor networks.

Resistive Switching in TaN/AlNx/TiN Cell

Resistive switching of aluminum nitride (AlNx) thin film was demonstrated in a TaN/AlNx/TiN memory cell that was prepared by sputter deposition techniques. The memory cell showed bipolar switching of resistance between +3.5 V and –3.5 V. The resistance ratio of high resistance state (HRS) to low resistance state (HRS), RHRS/RLRS, was about 2 over 100 cycles of endurance test. Both the LRS and HRS of the memory cell exhibited ohmic conduction at low voltages and Poole-Frenkel emission at high voltages. The electrical conduction in the TaN/AlNx/TiN memory cell was possibly attributed to the interactions between charges and defects in the AlNx film.

Comparison of Parameterization Methods in Recognizing Spoken Arabic Digits

This paper proposes evaluation of sound parameterization methods in recognizing some spoken Arabic words, namely digits from zero to nine. Each isolated spoken word is represented by a single template based on a specific recognition feature, and the recognition is based on the Euclidean distance from those templates. The performance analysis of recognition is based on four parameterization features: the Burg Spectrum Analysis, the Walsh Spectrum Analysis, the Thomson Multitaper Spectrum Analysis and the Mel Frequency Cepstral Coefficients (MFCC) features. The main aim of this paper was to compare, analyze, and discuss the outcomes of spoken Arabic digits recognition systems based on the selected recognition features. The results acqired confirm that the use of MFCC features is a very promising method in recognizing Spoken Arabic digits.

Biogas Yield Potential Research of Tithonia diversifolia in Mesophilic Anaerobic Fermentation in China

BioEnergy is an archetypal appropriate technology and alternate source of energy in rural areas of China, and can meet the basic need for cooking fuel in rural areas. The paper introduces with an alternate mean of research that can accelerate the biogas energy production. Tithonia diversifolia or the Tree marigold can be hailed as mesophillic anaerobic digestion to increase the production of more Bioenergy. Tithonia diversifolia is very native to Mexico and Central America, which can be served as ornamental plants- green manure and can prevent soil erosion. Tithonia diversifolia is widely grown and known to Asia, Africa, America and Australia as well. Nowadays, Considering China’s geographical condition it is found that Tithonia diversifolia is widely growing plant in the many tropical and subtropical regions of southern Yunnan- which can have great usage in accelerating and increasing the Bioenergy production technology. The paper discussed aiming at proving possibility that Tithonia diversifolia can be applied in biogas fermentation and its biogas production potential, the research carried experiment on Tithonia diversifolia biogas fermentation under the mesophilic condition (35 Celsius Degree). The result revealed that Tithonia diversifolia can be used as biogas fermentative material, and 6% concentration can get the best biogas production, with the TS biogas production rate 656mL/g and VS biogas production rate 801mL/g. It is well addressed that Tithonia diversifolia grows wildly in 53 Counties and 9 cities of Yunnan Province, which mainly grows in form of the road side plants, the edge of the field, countryside, forest edge, open space; of which demersum-natures can form dense monospecific beds -causing serious harm to agricultural production landforms threatening the ecological system as a potentially harmful exotic plant. There are also found the three types of invasive daisy alien plants -Eupatorium adenophorum, Eupatorium Odorata and Tithonia diversifolia in Yunnan Province of China-among them the Tithonia diversifolia is responsible for causing serious harm to agricultural production. In this paper we have designed the experimental explanation of Biogas energy production that requires anaerobic environment and some microbes; Tithonia diversifolia plant has been taken into consideration while carrying experiments and with successful resulting of generating more BioEnergy emphasizing on the practical applications of Tithonia diversifolia. This paper aims at- to find a new mechanism to provide a more scientific basis for the development of this plant herbicides in Biogas energy and to improve the utilization throughout the world as well.