Abstract: This study aims to investigate empirically the valuerelevance
of accounting information to domestic investors in Tehran
stock exchange from 1999 to 2006. During the present research
impacts of two factors, including positive vs. negative earnings and
the firm size are considered as well. The authors used earnings per
share and annual change of earnings per share as the income
statement indices, and book value of equity per share as the balance
sheet index. Return and Price models through regression analysis are
deployed in order to test the research hypothesis. Results depicted
that accounting information is value-relevance to domestic investors
in Tehran Stock Exchange according to both studied models.
However, income statement information has more value-relevance
than the balance sheet information. Furthermore, positive vs. negative
earnings and firm size seems to have significant impact on valuerelevance
of accounting information.
Abstract: The underground shopping mall has the constructional
problem of the fire evacuation. Also, the people sometimes lose their
direction and information of current time in the mall. If the
emergencies such as terrorist explosions or gas explosions are
happened, they have to go out soon. Under such circumstances, inside
of the mall has high risk for life. In this research, the authors propose a
way that he/she can go out from the underground shopping mall
quickly. If the narrow exits are discovered by using active RFID
(Radio Frequency Identification) tags and using cellular phones, they
can evacuate as soon as possible. To verify this hypothesis, the authors
design the model and carry out the agent-based simulation. They treat,
as a case study, the Tenjin mall in Fukuoka Prefecture in Japan. The
result of the simulation is that the case of the pedestrian with using
active RFID tags and cellular phones reduced the amount of time to
spend on the evacuation. Even if the diffusion of RFID tags and
cellular phones was not perfect, they could show the effectiveness of
reducing the time of evacuation.
Abstract: The purpose of this research was to study the behavior
trend factors of consumers to roasted coffee at the petrol station on
the route of Rangsit to Nakhon Nayok. The research drew upon data
collected from the regular consumers of roasted coffee stands. The
majority of respondents was male, 33-39 years old, and holding a
bachelor degree. The majority of respondents considered themselves
private business proprietors or entrepreneurs and had a monthly
income of between 10,000-16,000 baht. The regular coffee
consumers spent a minimum coffee expense of between 45 and 300
baht per day. These consumers also displayed good attitude and good
motivation which can be ranked as very high. From the hypothesis
testing of the behavior trend for the roasted coffee consumers in
repurchasing coffee and recommended the coffee to others, the
findings revealed that it had a significant correlation. Moreover, the
overall attitude towards the marketing mix factors also had a
significant correlation with the behavior trend consumers.
Abstract: This paper examines economic and Information and Communication Technology (ICT) development influence on recently increasing Internet purchases by individuals for European Union member states. After a growing trend for Internet purchases in EU27 was noticed, all possible regression analysis was applied using nine independent variables in 2011. Finally, two linear regression models were studied in detail. Conducted simple linear regression analysis confirmed the research hypothesis that the Internet purchases in analyzed EU countries is positively correlated with statistically significant variable Gross Domestic Product per capita (GDPpc). Also, analyzed multiple linear regression model with four regressors, showing ICT development level, indicates that ICT development is crucial for explaining the Internet purchases by individuals, confirming the research hypothesis.
Abstract: The frontal area in the brain is known to be involved in
behavioral judgement. Because a Kanji character can be discriminated
visually and linguistically from other characters, in Kanji character
discrimination, we hypothesized that frontal event-related potential
(ERP) waveforms reflect two discrimination processes in separate
time periods: one based on visual analysis and the other based
on lexcical access. To examine this hypothesis, we recorded ERPs
while performing a Kanji lexical decision task. In this task, either a
known Kanji character, an unknown Kanji character or a symbol was
presented and the subject had to report if the presented character was
a known Kanji character for the subject or not. The same response
was required for unknown Kanji trials and symbol trials. As a preprocessing
of signals, we examined the performance of a method
using independent component analysis for artifact rejection and found
it was effective. Therefore we used it. In the ERP results, there
were two time periods in which the frontal ERP wavefoms were
significantly different betweeen the unknown Kanji trials and the
symbol trials: around 170ms and around 300ms after stimulus onset.
This result supported our hypothesis. In addition, the result suggests
that Kanji character lexical access may be fully completed by around
260ms after stimulus onset.
Abstract: Recently research on human wayfinding has focused
mainly on mental representations rather than processes of
wayfinding. The objective of this paper is to demonstrate the
rationality behind applying multi-agent simulation paradigm to the
modeling of rescuer team wayfinding in order to develop
computational theory of perceptual wayfinding in crisis situations
using image schemata and affordances, which explains how people
find a specific destination in an unfamiliar building such as a
hospital. The hypothesis of this paper is that successful navigation is
possible if the agents are able to make the correct decision through
well-defined cues in critical cases, so the design of the building
signage is evaluated through the multi-agent-based simulation. In
addition, a special case of wayfinding in a building, finding one-s
way through three hospitals, is used to demonstrate the model.
Thereby, total rescue time for rescue operation during building fire is
computed. This paper discuses the computed rescue time for various
signage localization and provides experimental result for
optimization of building signage design. Therefore the most
appropriate signage design resulted in the shortest total rescue time in
various situations.
Abstract: The psychological well-being of a family is a subjective matter for evaluation, all the more when it involves the element of religions, whether Islam, Christianity, Buddhism or Hinduism. Each of these religions emphasises similar values and morals on family psychological well-being. This comparative study is specifically to determine the role of religion on family psychological well-being in Pekan district, Pahang, Malaysia. The study adopts a quantitative and qualitative mixed method design and considers a total of 412 samples of parents and children for the quantitative study, and 21 samples for the qualitative study. The quantitative study uses simple random sampling, whereas the qualitative sampling is purposive. The instrument for quantitative study is Ryff’s Psychological Well-being Scale and the qualitative study involves the construction of a guidelines protocol for in-depth interviews of respondents. The quantitative study uses the SPSS version .19 with One Way Anova, and the qualitative analysis is manual based on transcripts with specific codes and themes. The results show nonsignificance, that is, no significant difference among religions in all family psychological well-being constructs in the comparison of Islam, Christianity, Buddhism and Hinduism, thereby accepting a null hypothesis and rejecting an alternative hypothesis. The qualitative study supports the quantitative study, that is, all 21 respondents explain that no difference exists in psychological wellbeing in the comparison of teachings in all the religious mentioned. These implications may be used as guidelines for government and non-government bodies in considering religion as an important element in family psychological well-being in the long run.
Abstract: Lateral expansion is a factor defining the level of
confinement in reinforced concrete columns. Therefore, predicting
the lateral strain relationship with axial strain becomes an important
issue. Measuring lateral strains in experiments is difficult and only
few report experimental lateral strains. Among the existing analytical
formulations, two recent models are compared with available test
results in this paper with shortcomings highlighted. A new analytical
model is proposed here for lateral strain axial strain relationship and
is based on the supposition that the concrete behaves linear elastic in
the early stages of loading and then nonlinear hardening up to the
peak stress and then volumetric expansion. The proposal for the
lateral strain axial strain relationship after the peak stress is mainly
based on the hypothesis that the plastic lateral strain varies linearly
with the plastic axial strain and it is shown that this is related to the
lateral confinement level.
Abstract: ''Cocktail party problem'' is well known as one of the human auditory abilities. We can recognize the specific sound that we want to listen by this ability even if a lot of undesirable sounds or noises are mixed. Blind source separation (BSS) based on independent component analysis (ICA) is one of the methods by which we can separate only a special signal from their mixed signals with simple hypothesis. In this paper, we propose an online approach for blind source separation using the sliding DFT and the time domain independent component analysis. The proposed method can reduce calculation complexity in comparison with conventional methods, and can be applied to parallel processing by using digital signal processors (DSPs) and so on. We evaluate this method and show its availability.
Abstract: This paper deals with condition monitoring of electric switch machine for railway points. Point machine, as a complex electro-mechanical device, switch the track between two alternative routes. There has been an increasing interest in railway safety and the optimal management of railway equipments maintenance, e.g. point machine, in order to enhance railway service quality and reduce system failure. This paper explores the development of Kolmogorov- Smirnov (K-S) test to detect some point failures (external to the machine, slide chairs, fixing, stretchers, etc), while the point machine (inside the machine) is in its proper condition. Time-domain stator Current signatures of normal (healthy) and faulty points are taken by 3 Hall Effect sensors and are analyzed by K-S test. The test is simulated by creating three types of such failures, namely putting a hard stone and a soft stone between stock rail and switch blades as obstacles and also slide chairs- friction. The test has been applied for those three faults which the results show that K-S test can effectively be developed for the aim of other point failures detection, which their current signatures deviate parametrically from the healthy current signature. K-S test as an analysis technique, assuming that any defect has a specific probability distribution. Empirical cumulative distribution functions (ECDF) are used to differentiate these probability distributions. This test works based on the null hypothesis that ECDF of target distribution is statistically similar to ECDF of reference distribution. Therefore by comparing a given current signature (as target signal) from unknown switch state to a number of template signatures (as reference signal) from known switch states, it is possible to identify which is the most likely state of the point machine under analysis.
Abstract: This paper presents a robust vehicle detection approach using Haar-like feature. It is possible to get a strong edge feature from this Haar-like feature. Therefore it is very effective to remove the shadow of a vehicle on the road. And we can detect the boundary of vehicles accurately. In the paper, the vehicle detection algorithm can be divided into two main steps. One is hypothesis generation, and the other is hypothesis verification. In the first step, it determines vehicle candidates using features such as a shadow, intensity, and vertical edge. And in the second step, it determines whether the candidate is a vehicle or not by using the symmetry of vehicle edge features. In this research, we can get the detection rate over 15 frames per second on our embedded system.
Abstract: The objective of this research was to study the career
success and the satisfaction of female executives working for schools
in Bangkok, Thailand. This paper drew upon the survey data
collected from 68 female executives. The survey conducted in on
Bangkok schools. The statistics utilized in this paper included
percentage, mean, standard deviation as well as t-test. The findings
revealed that the majority of samples had more than 30 years of
experience, held a master degree, and had an average income of less
than 40,000 baht. The majority of respondents worked not more than
50 hours per week. In addition, the mean score revealed career
development was ranked as their number one career satisfaction and
having a job related to education was ranked as their number one job
satisfaction. Also, the mean score of all categories of satisfaction was
4.61 with standard deviation of 1.677 which indicated that female
executive level of satisfaction was high. In terms of the subjectivity
career success, the hypothesis testing’s result disclosed that female
executives with different married status had a difference in their job
satisfaction which was significant at the 0.05 confidence level.
Abstract: In this work, propagation of uncertainty during calibration
process of TRANUS, an integrated land use and transport model
(ILUTM), has been investigated. It has also been examined, through a
sensitivity analysis, which input parameters affect the variation of the
outputs the most. Moreover, a probabilistic verification methodology
of calibration process, which equates the observed and calculated
production, has been proposed. The model chosen as an application is
the model of the city of Grenoble, France. For sensitivity analysis and
uncertainty propagation, Monte Carlo method was employed, and a
statistical hypothesis test was used for verification. The parameters of
the induced demand function in TRANUS, were assumed as uncertain
in the present case. It was found that, if during calibration, TRANUS
converges, then with a high probability the calibration process is
verified. Moreover, a weak correlation was found between the inputs
and the outputs of the calibration process. The total effect of the
inputs on outputs was investigated, and the output variation was found
to be dictated by only a few input parameters.
Abstract: The purpose of this research was to study the
motivation factors to influence the decision to choose Thai Fabric. A
multiple-stage sample was utilized to collect 400 samples from
working women who had diverse occupations all over Thailand. This
research was a quantitative analysis and questionnaire was used a tool
to collect data. Descriptive statistics used in this research included
percentage, average, and standard deviation and inferential statistics
included hypothesis testing of one way ANOVA.
The research findings revealed that demographic factors and social
factors had an influence to the positive idea of wearing Thai fabric (F
= 5.377, P value < 0.05). The respondents who had the age over 41
years old had a better positive idea of wearing Thai fabric than other
groups. Moreover, the findings revealed that age had influenced the
positive idea of wearing Thai fabric (F = 3.918, P value < 0.05). The
respondents who had the age over 41 years old also had stronger
believe that wearing Thai fabric to work and social gatherings are
socially acceptable than other groups.
Abstract: The purpose of this research was to study the
influence of learning efficiency on local accountants’ job
performance effectiveness. This paper drew upon the survey data
collected from 335 local accountants survey conducted at Nakhon
Ratchasima province, Thailand. The statistics utilized in this paper
included percentage, mean, standard deviation, and regression
analysis. The findings revealed that the majority of samples were
between 31-40 years old, married, held an undergraduate degree, and
had an average income between 10,000-15,000 baht. The majority of
respondents had less than five years of accounting experience and
worked for local administrations. The overall learning efficiency
score was in the highest level while the local accountants’ job
performance effectiveness score was also in the high level. The
hypothesis testing’s result disclosed that learning efficiency factors
which were knowledge, Skill, and Attitude had an influence on local
accountants’ job the performance effectiveness.
Abstract: The aim of this paper is to understand how peers can
influence adolescent girls- dieting behaviour and their body image.
Departing from imitation and social learning theories, we study
whether adolescent girls tend to model their peer group dieting
behaviours, thus influencing their body image construction. Our
study was conducted through an enquiry applied to a cluster sample
of 466 adolescent high school girls in Lisbon city public schools. Our
main findings point to an association between girls- and peers-
dieting behaviours, thus reinforcing the modelling hypothesis.
Abstract: This paper applies the homotopy analysis method method to a nonlinear differential-difference equation arising in nanotechnology. Continuum hypothesis on nanoscales is invalid, and a differential-difference model is considered as an alternative approach to describing discontinued problems. Comparison of the approximate solution with the exact one reveals that the method is very effective.
Abstract: In recent years, though, the concept of fit has been
now in widespread used in strategic management research, it is in its
infancy for applying fit concept to service innovation issue. Therefore,
drawing on the concept of fit, this present research proposed an
innovation service fit model within service innovation, market
orientation, marketing strategy, and IT adoption are coexisted. The
perspective of fit as covariation will be employed to test the hypothesis
and identify the effects of fit. We contend that the fit among these four
factors will contribution to business performance. Finally, according
to the empirical data collected from manufacturing, service, and
financial industry in Taiwan, meaningful findings and conclusions
will be proposed and discussed.
Abstract: The purposes of this research were to study the citizen
participation in preventing illegal drugs in one of a poor and small
community of Bangkok, Thailand and to compare the level of
participation and concern of illegal drugs problem by using
demographic variables. This paper drew upon data collected from a
local citizens survey conducted in Bangkok, Thailand during summer
of 2012. A total of 200 respondents were elicited as data input for,
and one way ANOVA test. The findings revealed that the overall
citizen participation was in the level of medium. The mean score
showed that benefit from the program was ranked as the highest and
the decision to participate was ranked as second while the follow-up
of the program was ranked as the lowest.
In terms of the difference in demographic such as gender, age,
level of education, income, and year of residency, the hypothesis
testing’s result disclosed that there were no difference in their level
of participation. However, difference in occupation showed a
difference in their level of participation and concern which was
significant at the 0.05 confidence level.
Abstract: A Picard-Newton iteration method is studied to accelerate the numerical solution procedure of a class of two-dimensional nonlinear coupled parabolic-hyperbolic system. The Picard-Newton iteration is designed by adding higher-order terms of small quantity to an existing Picard iteration. The discrete functional analysis and inductive hypothesis reasoning techniques are used to overcome difficulties coming from nonlinearity and coupling, and theoretical analysis is made for the convergence and approximation properties of the iteration scheme. The Picard-Newton iteration has a quadratic convergent ratio, and its solution has second order spatial approximation and first order temporal approximation to the exact solution of the original problem. Numerical tests verify the results of the theoretical analysis, and show the Picard-Newton iteration is more efficient than the Picard iteration.