Abstract: The role of corporate governance is to reduce the
divergence of interests between shareholders and managers. The role
of corporate governance is more useful when managers have an
incentive to deviate from shareholders- interests. One example of
management-s deviation from shareholders- interests is the
management of earnings through the use of accounting accruals. This
paper examines the association between corporate governance
internal mechanisms ownership concentration, board independence,
the existence of CEO-Chairman duality and earnings management.
Firm size and leverage are control variables. The population used in
this study comprises firms listed on the Tehran Stock Exchange
(TSE) between 2004 and 2008, the sample comprises 196 firms.
Panel Data method is employed as technique to estimate the model.
We find that there is negative significant association between
ownership concentration and board independence manage earnings
with earnings management, there is negative significant association
between the existence of CEO-Chairman duality and earnings
management. This study also found a positive significant association
between control variable (firm size and leverage) and earnings
management.
Abstract: In this paper, the transformers over-load problem of Shiraz substation in Fars Regional Electric Company (FREC) is investigated for a period of three years plan. So the suggestions for using phase shifting transformer (PST) and unified power flow controller (UPFC) in order to solve this problem are examined in details and finally, some economical and practical designs will be given in order to solve the related problems. Practical consideration and using the basic and fundamental concept of powers in transmission lines in order to find the economical design are the main advantages of this research. The simulation results of the integrated overall system with different designs compare them base on economical and practical aspects to solve the over-load and loss-reduction.
Abstract: The rate of nitrate adsorption by a nitrate selective ion
exchange resin was investigated in a well-stirred batch experiments.
The kinetic experimental data were simulated with diffusion models including external mass transfer, particle diffusion and chemical
adsorption. Particle pore volume diffusion and particle surface diffusion were taken into consideration separately and simultaneously
in the modeling. The model equations were solved numerically using the Crank-Nicholson scheme. An optimization technique was
employed to optimize the model parameters. All nitrate concentration
decay data were well described with the all diffusion models. The
results indicated that the kinetic process is initially controlled by external mass transfer and then by particle diffusion. The external
mass transfer coefficient and the coefficients of pore volume diffusion and surface diffusion in all experiments were close to each
other with the average value of 8.3×10-3 cm/S for external mass
transfer coefficient. In addition, the models are more sensitive to the
mass transfer coefficient in comparison with particle diffusion. Moreover, it seems that surface diffusion is the dominant particle
diffusion in comparison with pore volume diffusion.
Abstract: In this paper, we propose a new seed projection method for solving shifted systems with multiple right-hand sides. This seed projection method uses a seed selection strategy. Numerical experiments are presented to show the efficiency of the newly method.
Abstract: Mobile payments have been deployed by businesses for more than a decade. Customers use mobile payments if they trust in this relatively new payment method, have a belief and confidence in, as well as reliance on its services and applications. Despite its potential, the current literature shows that there is lack of customer trust in B2C mobile payments, and a lack of studies that determine the factors that influence their trust in these payments; which make these factors yet to be understood, especially in the Middle East region. Thus, this study aims to explore the factors that influence customer trust in mobile payments. The empirical data for this explorative study was collected by establishing four focus group sessions in the UAE. The results indicate that the explored significant factors can be classified into five main groups: customer characteristics, environmental (social and cultural) influences, provider characteristics, mobile-device characteristics, and perceived risks.
Abstract: In synchronized games players make their moves simultaneously
rather than alternately. Synchronized Quadromineering is
the synchronized version of Quadromineering, a variants of a classical
two-player combinatorial game called Domineering. Experimental
results for small m × n boards (with m + n < 15) and some
theoretical results for general k × n boards (with k = 4, 5, 6) are
presented. Moreover, some Synchronized Quadromineering variants
are also investigated.
Abstract: Wireless sensor networks is an emerging technology
that serves as environment monitors in many applications. Yet
these miniatures suffer from constrained resources in terms of
computation capabilities and energy resources. Limited energy
resource in these nodes demands an efficient consumption of that
resource either by developing the modules itself or by providing
an efficient communication protocols. This paper presents a
comprehensive summarization and a comparative study of the
available MAC protocols proposed for Wireless Sensor Networks
showing their capabilities and efficiency in terms of energy
consumption and delay guarantee.
Abstract: The study aimed to investigate the effect of rice types on chewing behaviours (chewing time, number of chews, and portion size) and bolus properties (bolus moisture content, solid loss, and particle size distribution (PSD)) in human subjects. Five cooked rice types including brown rice (BR), white rice (WR), parboiled white rice (PR), high amylose white rice (HR) and waxy white rice (WXR) were chewed by six subjects. The chewing behaviours were recorded and the food boluses were collected during mastication. Rice typeswere found to significantly influence all chewing parameters evaluated. The WXR and BR showed the most pronounced differences compared with other rice types. The initial moisture content of un-chewed WXR was lowest (43.39%) whereas those of other rice types were ranged from 66.86 to 70.33%. The bolus obtained from chewing the WXR contained lowest moisture content (56.43%) whilst its solid loss (22.03%) was not significant different from those of all rice types. In PSD evaluation using Mastersizer S, the diameter of particles measured was ranged between 4 to 3500 μm. The particle size of food bolus from BR, HR, and WXR contained much finer particles than those of WR and PR.
Abstract: After presenting the theory of calendar function of
Iran-s cross-vaults especially “Niasar" cross-vault in recent years,
there has been lots of doubts and uncertainty about this theory by
astrologists and archaeologists. According to this theory “Niasar
cross-vault and other cross-vaults of Iran has calendar function and
are constructed in a way that sunrise and sunset can be seen from one
of its openings in the beginning and middle of each season of year".
But, mentioning historical documentaries we conclude here that the
theory of calendar function of Iran-s cross-vaults does not have any
strong basis and individual cross-vaults had only religious function in
Iran.
Abstract: The environmental impact caused by industries is an issue that, in the last 20 years, has become very important in terms of society, economics and politics in Colombia. Particularly, the tannery process is extremely polluting because of uneffective treatments and regulations given to the dumping process and atmospheric emissions. Considering that, this investigation is intended to propose a management model based on the integration of Lean Supply Chain, Green Supply Chain, Cleaner Production and ISO 14001-2004, that prioritizes the strategic components of the organizations. As a result, a management model will be obtained and it will provide a strategic perspective through a systemic approach to the tanning process. This will be achieved through the use of Multicriteria Decision tools, along with Quality Function Deployment and Fuzzy Logic. The strategic approach that embraces the management model using the alignment of Lean Supply Chain, Green Supply Chain, Cleaner Production and ISO 14001-2004, is an integrated perspective that allows a gradual frame of the tactical and operative elements through the correct setting of the information flow, improving the decision making process. In that way, Small Medium Enterprises (SMEs) could improve their productivity, competitiveness and as an added value, the minimization of the environmental impact. This improvement is expected to be controlled through a Dashboard that helps the Organization measure its performance along the implementation of the model in its productive process.
Abstract: Because nodes are usually battery-powered, the energy
presents a very scarce resource in wireless sensor networks. For this
reason, the design of medium access control had to take energy
efficiency as one of its hottest concerns. Accordingly, in order to
improve the energy performance of MAC schemes in wireless sensor
networks, several ways can be followed. In fact, some researchers try
to limit idle listening while others focus on mitigating overhearing
(i.e. a node can hear a packet which is destined to another node)
or reducing the number of the used control packets. We, in this
paper, propose a new hybrid MAC protocol termed ELE-MAC
(i.e. Energy Latency Efficient MAC). The ELE-MAC major design
goals are energy and latency efficiencies. It adopts less control
packets than SMAC in order to preserve energy. We carried out ns-
2 simulations to evaluate the performance of the proposed protocol.
Thus, our simulation-s results prove the ELE-MAC energy efficiency.
Additionally, our solution performs statistically the same or better
latency characteristic compared to adaptive SMAC.
Abstract: The value of emission factor was calculated in the
older type of Diesel engine operating on an engine testing bench and
then compared with the parameters monitored under similar
conditions when the EnviroxTM additive was applied. It has been
found out that the additive based on CeO2 nanoparticles reduces
emission of NOx. The dependencies of NOx emissions on reduced
torque, engine power and revolutions have been observed as well.
Abstract: This paper aims to improve a fine lapping process of
hard disk drive (HDD) lapping machines by removing materials from
each slider together with controlling the strip height (SH) variation to
minimum value. The standard deviation is the key parameter to
evaluate the strip height variation, hence it is minimized. In this
paper, a design of experiment (DOE) with factorial analysis by twoway
analysis of variance (ANOVA) is adopted to obtain a
statistically information. The statistics results reveal that initial stripe
height patterns affect the final SH variation. Therefore, initial SH
classification using a radial basis function neural network is
implemented to achieve the proportional gain prediction.
Abstract: Recognition of characters greatly depends upon the features used. Several features of the handwritten Arabic characters are selected and discussed. An off-line recognition system based on the selected features was built. The system was trained and tested with realistic samples of handwritten Arabic characters. Evaluation of the importance and accuracy of the selected features is made. The recognition based on the selected features give average accuracies of 88% and 70% for the numbers and letters, respectively. Further improvements are achieved by using feature weights based on insights gained from the accuracies of individual features.
Abstract: This paper presents an overview of the multiobjective shortest path problem (MSPP) and a review of essential and recent issues regarding the methods to its solution. The paper further explores a multiobjective evolutionary algorithm as applied to the MSPP and describes its behavior in terms of diversity of solutions, computational complexity, and optimality of solutions. Results show that the evolutionary algorithm can find diverse solutions to the MSPP in polynomial time (based on several network instances) and can be an alternative when other methods are trapped by the tractability problem.
Abstract: In this paper, a novel approach for robust trajectory tracking of induction motor drive is presented. By combining variable structure systems theory with fuzzy logic concept and neural network techniques, a new algorithm is developed. Fuzzy logic was used for the adaptation of the learning algorithm to improve the robustness of learning and operating of the neural network. The developed control algorithm is robust to parameter variations and external influences. It also assures precise trajectory tracking with the prescribed dynamics. The algorithm was verified by simulation and the results obtained demonstrate the effectiveness of the designed controller of induction motor drives which considered as highly non linear dynamic complex systems and variable characteristics over the operating conditions.
Abstract: A novel adaptive fuzzy trajectory tracking algorithm of Stewart platform based motion platform is proposed to compensate path deviation and degradation of controller-s performance due to actuator torque limit. The algorithm can be divided into two parts: the real-time trajectory shaping part and the joint space adaptive fuzzy controller part. For a reference trajectory in task space whenever any of the actuators is saturated, the desired acceleration of the reference trajectory is modified on-line by using dynamic model of motion platform. Meanwhile an additional action with respect to the difference between the nominal and modified trajectories is utilized in the non-saturated region of actuators to reduce the path error. Using modified trajectory as input, the joint space controller incorporates compute torque controller, leg velocity observer and fuzzy disturbance observer with saturation compensation. It can ensure stability and tracking performance of controller in present of external disturbance and position only measurement. Simulation results verify the effectiveness of proposed control scheme.
Abstract: This paper proposes fractal patterns for power quality
(PQ) detection using color relational analysis (CRA) based classifier.
Iterated function system (IFS) uses the non-linear interpolation in the
map and uses similarity maps to construct various fractal patterns of
power quality disturbances, including harmonics, voltage sag, voltage
swell, voltage sag involving harmonics, voltage swell involving
harmonics, and voltage interruption. The non-linear interpolation
functions (NIFs) with fractal dimension (FD) make fractal patterns
more distinguishing between normal and abnormal voltage signals.
The classifier based on CRA discriminates the disturbance events in a
power system. Compared with the wavelet neural networks, the test
results will show accurate discrimination, good robustness, and faster
processing time for detecting disturbing events.
Abstract: Environmental responsibility includes improvement of environmental performance in order to reduce environmental impact. This paper gives a short review of some important environmental objectives, targets and actions that modern shipping company should follow.
Abstract: In this paper is to evaluate audio and speech quality
with the help of Digital Audio Watermarking Technique under the
different types of attacks (signal impairments) like Gaussian Noise,
Compression Error and Jittering Effect. Further attacks are
considered as Hostile Environment. Audio and Speech Quality
Evaluation is an important research topic. The traditional way for
speech quality evaluation is using subjective tests. They are reliable,
but very expensive, time consuming, and cannot be used in certain
applications such as online monitoring. Objective models, based on
human perception, were developed to predict the results of subjective
tests. The existing objective methods require either the original
speech or complicated computation model, which makes some
applications of quality evaluation impossible.