Exploring the Effect of Accounting Information on Systematic Risk: An Empirical Evidence of Tehran Stock Exchange

This paper highlights the empirical results of analyzing the correlation between accounting information and systematic risk. This association is analyzed among financial ratios and systematic risk by considering the financial statement of 39 companies listed on the Tehran Stock Exchange (TSE) for five years (2014-2018). Financial ratios have been categorized into four groups and to describe the special features, as representative of accounting information we selected: Return on Asset (ROA), Debt Ratio (Total Debt to Total Asset), Current Ratio (current assets to current debt), Asset Turnover (Net sales to Total assets), and Total Assets. The hypotheses were tested through simple and multiple linear regression and T-student test. The findings illustrate that there is no significant relationship between accounting information and market risk. This indicates that in the selected sample, historical accounting information does not fully reflect the price of stocks.

Brief Review of the Self-Tightening, Left-Handed Thread

Loosening of bolted joints in rotating machines can adversely affect their performance, cause mechanical damage, and lead to injuries. In this paper, two potential loosening phenomena in rotating applications are discussed. First, ‘precession,’ is governed by thread/nut contact forces, while the second is based on inertial effects of the fastened assembly. These mechanisms are reviewed within the context of historical usage of left-handed fasteners in rotating machines which appears absent in the literature and common machine design texts. Historically, to prevent loosening of wheel nuts, vehicle manufacturers have used right-handed and left-handed threads on different sides of the vehicle, but most modern vehicles have abandoned this custom and only use right-handed, tapered lug nuts on all sides of the vehicle. Other classical machines such as the bicycle continue to use different handed threads on each side while other machines such as, bench grinders, circular saws and brush cutters still use left-handed threads to fasten rotating components. Despite the continued use of left-handed fasteners, the rationale and analysis of left-handed threads to mitigate self-loosening of fasteners in rotating applications is not commonly, if at all, discussed in the literature or design textbooks. Without scientific literature to support these design selections, these implementations may be the result of experimental findings or aged institutional knowledge. Based on a review of rotating applications, historical documents and mechanical design references, a formal study of the paradoxical nature of left-handed threads in various applications is merited.

After Schubert’s Winterreise: Contemporary Aesthetic Journeys

Following previous studies about Writing and Seeing, this paper focuses on the aesthetic assumptions within the concept of Winter Journey (Voyage d’Hiver/Winterreise) both in Georges Perec’s Saga and the Oulipo Group vis-à-vis with the creations by William Kentridge and Michael Borremans. The aesthetic and artistic connections are widespread. Nevertheless, we can identify common poetical principles shared by these different authors, not only according to the notion of ekphrasis, but also following the procedures of contemporary creation in literature and visual arts. The analysis of the ongoing process of the French writers as individuals and as group and the visual artists’ acting might contribute for another crossed definition of contemporary conception. The same title/theme was a challenge and a goal for them. Let’s wonder how deep the concept encouraged them and which symbolic upbringings were directing their poetical achievements. The idea of an inner journey became the main point, and got “over” and “across” a shared path worth to be followed. The authors were chosen due to the resilient contents of their visual and written images, and looking for the reasons that might had driven their conceptual basis to be. In Pérec’s “Winter Journey” as for the following fictions by Jacques Roubaud, Hervé le Tellier, Jacques Jouet and Hugo Vernier (that emerges from Perec’s fiction and becomes a real author) powerful aesthetic and enigmatic reflections grow connected with a poetic (and aesthetic) understanding of Walkscapes. They might be assumed as ironic fictions and poetical drifts. Outstanding from different logics, the overwhelming impact of Winterreise Lied by Schubert after Wilhelm Müller’s poems is a major reference in present authorship creations. Both Perec and Oulipo’s author’s texts are powerfully ekphrastic, although we should not forget they follow goals, frameworks and identities. When acting as a reader, they induce powerful imageries - cinematic or cinematographic - that flow in our minds. It was well-matched with William Kentridge animated video Winter Journey (2014) and the creations (sharing the same title) of Michael Borremans (2014) for the KlaraFestival, Bozar, Cité de la musique, in Belgium. Both were taken by the foremost Schubert’s Winterreise. Several metaphors fulfil new Winter Journeys (or Travels) that were achieved in contemporary art and literature, as it once succeeded in the 19th century. Maybe the contemporary authors and artists were compelled by the consciousness of nothingness, although outstanding different aesthetics and ontological sources. The unbearable knowledge of the road’s end, and also the urge of fulfilling the void might be a common element to all of them. As Schopenhauer once wrote, after all, Art is the only human subjective power that we can call upon in life. These newer aesthetic meanings, released from these winter journeys are surely open to wider approaches that might happen in other poetic makings to be.

A Game-Based Product Modelling Environment for Non-Engineer

In the last 20 years, Knowledge Based Engineering (KBE) has shown its advantages in product development in different engineering areas such as automation, mechanical, civil and aerospace engineering in terms of digital design automation and cost reduction by automating repetitive design tasks through capturing, integrating, utilising and reusing the existing knowledge required in various aspects of the product design. However, in primary design stages, the descriptive information of a product is discrete and unorganized while knowledge is in various forms instead of pure data. Thus, it is crucial to have an integrated product model which can represent the entire product information and its associated knowledge at the beginning of the product design. One of the shortcomings of the existing product models is a lack of required knowledge representation in various aspects of product design and its mapping to an interoperable schema. To overcome the limitation of the existing product model and methodologies, two key factors are considered. First, the product model must have well-defined classes that can represent the entire product information and its associated knowledge. Second, the product model needs to be represented in an interoperable schema to ensure a steady data exchange between different product modelling platforms and CAD software. This paper introduced a method to provide a general product model as a generative representation of a product, which consists of the geometry information and non-geometry information, through a product modelling framework. The proposed method for capturing the knowledge from the designers through a knowledge file provides a simple and efficient way of collecting and transferring knowledge. Further, the knowledge schema provides a clear view and format on the data that needed to be gathered in order to achieve a unified knowledge exchange between different platforms. This study used a game-based platform to make product modelling environment accessible for non-engineers. Further the paper goes on to test use case based on the proposed game-based product modelling environment to validate the effectiveness among non-engineers.

Penetration Analysis for Composites Applicable to Military Vehicle Armors, Aircraft Engines and Nuclear Power Plant Structures

This paper describes a method for analyzing penetration for composite material using an explicit nonlinear Finite Element Analysis (FEA). This method may be used in the early stage of design for the protection of military vehicles, aircraft engines and nuclear power plant structures made of composite materials. This paper deals with simple ballistic penetration tests for composite materials and the FEA modeling method and results. The FEA was performed to interpret the ballistic field test phenomenon regarding the damage propagation in the structure subjected to local foreign object impact.

Knitting Stitches’ Manipulation for Catenary Textile Structures

This paper explores the design for catenary structure using knitted textiles. Using the advantages of Grasshopper and Kangaroo parametric software to simulate and pre-design an overall form, the design is then translated to a pattern that can be made with hand manipulated stitches on a knitting machine. The textile takes advantage of the structure of knitted materials and the ability for it to stretch. Using different types of stitches to control the amount of stretch that can occur in portions of the textile generates an overall formal design. The textile is then hardened in an upside-down hanging position and then flipped right-side-up. This then becomes a structural catenary form. The resulting design is used as a small Cat House for a cat to sit inside and climb on top of.

Automated Method Time Measurement System for Redesigning Dynamic Facility Layout

The dynamic facility layout problem is a really critical issue in the competitive industrial market; thus, solving this problem requires robust design and effective simulation systems. The sustainable simulation requires inputting reliable and accurate data into the system. So this paper describes an automated system integrated into the real environment to measure the duration of the material handling operations, collect the data in real-time, and determine the variances between the actual and estimated time schedule of the operations in order to update the simulation software and redesign the facility layout periodically. The automated method- time measurement system collects the real data through using Radio Frequency-Identification (RFID) and Internet of Things (IoT) technologies. Hence, attaching RFID- antenna reader and RFID tags enables the system to identify the location of the objects and gathering the time data. The real duration gathered will be manipulated by calculating the moving average duration of the material handling operations, choosing the shortest material handling path, and then updating the simulation software to redesign the facility layout accommodating with the shortest/real operation schedule. The periodic simulation in real-time is more sustainable and reliable than the simulation system relying on an analysis of historical data. The case study of this methodology is in cooperation with a workshop team for producing mechanical parts. Although there are some technical limitations, this methodology is promising, and it can be significantly useful in the redesigning of the manufacturing layout.

A Second Look at Gesture-Based Passwords: Usability and Vulnerability to Shoulder-Surfing Attacks

For security purposes, it is important to detect passwords entered by unauthorized users. With traditional alphanumeric passwords, if the content of a password is acquired and correctly entered by an intruder, it is impossible to differentiate the password entered by the intruder from those entered by the authorized user because the password entries contain precisely the same character set. However, no two entries for the gesture-based passwords, even those entered by the person who created the password, will be identical. There are always variations between entries, such as the shape and length of each stroke, the location of each stroke, and the speed of drawing. It is possible that passwords entered by the unauthorized user contain higher levels of variations when compared with those entered by the authorized user (the creator). The difference in the levels of variations may provide cues to detect unauthorized entries. To test this hypothesis, we designed an empirical study, collected and analyzed the data with the help of machine-learning algorithms. The results of the study are significant.

Evaluation of Pragmatic Information in an English Textbook: Focus on Requests

Learning to request in a foreign language is a key ability within pragmatics language teaching. This paper examines how requests are taught in English Unlimited Book 3 (Cambridge University Press), an EFL textbook series employed by King Abdulaziz University in Jeddah, Saudi Arabia to teach advanced foundation year students English. The focus of analysis is the evaluation of the request linguistic strategies present in the textbook, frequency of the use of these strategies, and the contextual information provided on the use of these linguistic forms. The researcher collected all the linguistic forms which consisted of the request speech act and divided them into levels employing the CCSARP request coding manual. Findings demonstrated that simple and commonly employed request strategies are introduced. Looking closely at the exercises throughout the chapters, it was noticeable that the book exclusively employed the most direct form of requesting (the imperative) when giving learners instructions: e.g. listen, write, ask, answer, read, look, complete, choose, talk, think, etc. The book also made use of some other request strategies such as ‘hedged performatives’ and ‘query preparatory’. However, it was also found that many strategies were not dealt with in the book, specifically strategies with combined functions (e.g. possibility, ability). On a sociopragmatic level, a strong focus was found to exist on standard situations in which relations between the requester and requestee are clear. In general, contextual information was communicated implicitly only. The textbook did not seem to differentiate between formal and informal request contexts (register) which might consequently impel students to overgeneralize. The paper closes with some recommendations for textbook and curriculum designers. Findings are also contrasted with previous results from similar body of research on EFL requests.

An Evaluation on the Effectiveness of a 3D Printed Composite Compression Mold

The applications of composite materials within the aviation industry has been increasing at a rapid pace.  However, the growing applications of composite materials have also led to growing demand for more tooling to support its manufacturing processes. Tooling and tooling maintenance represents a large portion of the composite manufacturing process and cost. Therefore, the industry’s adaptability to new techniques for fabricating high quality tools quickly and inexpensively will play a crucial role in composite material’s growing popularity in the aviation industry. One popular tool fabrication technique currently being developed involves additive manufacturing such as 3D printing. Although additive manufacturing and 3D printing are not entirely new concepts, the technique has been gaining popularity due to its ability to quickly fabricate components, maintain low material waste, and low cost. In this study, a team of Purdue University School of Aviation and Transportation Technology (SATT) faculty and students investigated the effectiveness of a 3D printed composite compression mold. A 3D printed composite compression mold was fabricated by 3D scanning a steel valve cover of an aircraft reciprocating engine. The 3D printed composite compression mold was used to fabricate carbon fiber versions of the aircraft reciprocating engine valve cover. The 3D printed composite compression mold was evaluated for its performance, durability, and dimensional stability while the fabricated carbon fiber valve covers were evaluated for its accuracy and quality. The results and data gathered from this study will determine the effectiveness of the 3D printed composite compression mold in a mass production environment and provide valuable information for future understanding, improvements, and design considerations of 3D printed composite molds.

Performance Analysis of Traffic Classification with Machine Learning

Network security is role of the ICT environment because malicious users are continually growing that realm of education, business, and then related with ICT. The network security contravention is typically described and examined centrally based on a security event management system. The firewalls, Intrusion Detection System (IDS), and Intrusion Prevention System are becoming essential to monitor or prevent of potential violations, incidents attack, and imminent threats. In this system, the firewall rules are set only for where the system policies are needed. Dataset deployed in this system are derived from the testbed environment. The traffic as in DoS and PortScan traffics are applied in the testbed with firewall and IDS implementation. The network traffics are classified as normal or attacks in the existing testbed environment based on six machine learning classification methods applied in the system. It is required to be tested to get datasets and applied for DoS and PortScan. The dataset is based on CICIDS2017 and some features have been added. This system tested 26 features from the applied dataset. The system is to reduce false positive rates and to improve accuracy in the implemented testbed design. The system also proves good performance by selecting important features and comparing existing a dataset by machine learning classifiers.

Formulation and Technology of the Composition of Essential Oils as a Feed Additive in Poultry with Antibacterial Action

This paper focuses on the formulation of phytobiotic designated for further implantation in poultry farming. Composition was meant to be water-soluble powder containing antibacterial essential oils. The development process involved Thyme, Monarda and Clary sage essential oils. The antimicrobial activity of essential oils composite was meant to be tested against gram-negative and gram-positive bacterial strains. The results are processed using the statistical program Sigma STAT. To make essential oils composition water soluble surfactants were added to them. At the first stage of the study, nine options for the optimal composition of essential oils and surfactants were developed. The effect of the amount of surfactants on the essential oils composition solubility in water has been investigated. On the basis of biopharmaceutical studies, the formulation of phytobiotic has been determined: Thyme, monarda and clary sage essential oils 2:1:1 - 100 parts; Licorice extract 5.25 parts and inhalation lactose 300 parts. A technology for the preparation of phytobiotic has been developed and a technological scheme for the preparation of phytobiotic has been made up. The research was performed within the framework of the grant project CARYS-19-363 funded be the Shota Rustaveli National Science Foundation of Georgia.

Construction of a Fusion Gene Carrying E10A and K5 with 2A Peptide-Linked by Using Overlap Extension PCR

E10A is a kind of replication-defective adenovirus which carries the human endostatin gene to inhibit the growth of tumors. Kringle 5(K5) has almost the same function as angiostatin to also inhibit the growth of tumors since they are all the byproduct of the proteolytic cleavage of plasminogen. Tumor size increasing can be suppressed because both of the endostatin and K5 can restrain the angiogenesis process. Therefore, in order to improve the treatment effect on tumor, 2A peptide is used to construct a fusion gene carrying both E10A and K5. Using 2A peptide is an ideal strategy when a fusion gene is expressed because it can avoid many problems during the expression of more than one kind of protein. The overlap extension PCR is also used to connect 2A peptide with E10A and K5. The final construction of fusion gene E10A-2A-K5 can provide a possible new method of the anti-angiogenesis treatment with a better expression performance.

Building an Integrated Relational Database from Swiss Nutrition National Survey and Swiss Health Datasets for Data Mining Purposes

Objective: The objective of the study was to integrate two big databases from Swiss nutrition national survey (menuCH) and Swiss health national survey 2012 for data mining purposes. Each database has a demographic base data. An integrated Swiss database is built to later discover critical food consumption patterns linked with lifestyle diseases known to be strongly tied with food consumption. Design: Swiss nutrition national survey (menuCH) with approx. 2000 respondents from two different surveys, one by Phone and the other by questionnaire along with Swiss health national survey 2012 with 21500 respondents were pre-processed, cleaned and finally integrated to a unique relational database. Results: The result of this study is an integrated relational database from the Swiss nutritional and health databases.

Irrigation Water Quality Evaluation in Jiaokou Irrigation District, Guanzhong Basin

Groundwater is an important water resource in the world, especially in arid and semi-arid regions. In the present study, 141 groundwater samples were collected and analyzed for various physicochemical parameters to assess the irrigation water quality using six indicators (sodium percentage (Na%), sodium adsorption ratio (SAR), magnesium hazard (MH), residual sodium carbonate (RSC), permeability index (PI), and potential salinity (PS)). The results show that the patterns for the average cation and anion concentrations were in decreasing orders of Na+ > Mg2+ > Ca2+ > K+and SO42- > HCO3- > Cl- > NO3- > CO32- > F-, respectively. The values of Na%, MH, and PS show that most of the groundwater samples are not suitable for irrigation. The same conclusion is drawn from the USSL and Wilcox diagrams. PS values indicate that Cl-and SO42-have a great influence on irrigation water in Jiaokou Irrigation District. RSC and PI values indicate that more than half of groundwater samples are suitable for irrigation. The finding is beneficial for the policymakers for future water management schemes to achieve a sustainable development goal.

Native Plants Marketing by Entrepreneurs in the Landscaping Industry in Japan

Entrepreneurs are welcomed to the landscaping industry, conserving practically and theoretically biological diversity in landscaping construction, although there are limited reports on corporative trials making a market with a new logistics system of native plants (NP) between landscaping companies and nurserymen. This paper explores the entrepreneurial process of a landscaping company, “5byMidori” for NP marketing. This paper employs a case study design. Data are collected in interviews with the manager and designer of 5byMidori, 2 scientists, 1 organization, and 18 nurserymen, fieldworks at two nurseries, observations of marketing activities in three years, and texts from published documents about the business concept and marketing strategy with NP. These data are analyzed by qualitative methods. The results show that NP is suitable for the vision of 5byMidori improving urban desertified environment with closer urban-rural linkage. Professional landscaping team changes a forestry organization into NP producers conserving a large nursery of a mountain. Multifaceted PR based on the entrepreneurial context and personal background of a landscaping venture can foster team members' businesses and help customers and users to understand the biodiversity value of the product. Wider partnerships with existing nurserymen at other sites in many regions need socio-economic incentives and environmental reliability. In conclusion, the entrepreneurial marketing of a landscaping company needs to add more meanings and a variety of merits in terms of ecosystem services, as NP tends to be in academic definition and independent from the cultures like nurseryman and forestry.

The Underestimation of Cultural Risk in the Execution of Megaprojects

There is a real danger that both practitioners and researchers considering risks associated with megaprojects ignore or underestimate the impacts of cultural risk. The paper investigates the potential impacts of a failure to achieve cultural unity between the principal actors executing a megaproject. The principle relationships include the relationships between the principle Contractors and the project stakeholders or the project stakeholders and their principle advisors, Western Consultants. This study confirms that cultural dissonance between these parties can delay or disrupt the megaproject execution and examines why cultural issues should be prioritized as a significant risk factor in megaproject delivery. This paper addresses the practical impacts and potential mitigation measures, which may reduce cultural dissonance for a megaproject's delivery. This information is retrieved from on-going case studies in live infrastructure megaprojects in Europe and the Middle East's GCC states, from Western Consultants' perspective. The collaborating researchers each have at least 30 years of construction experience and are engaged in architecture, project management and contracts management, dealing with megaprojects in Europe or the GCC. After examining the cultural interfaces they have observed during the execution of megaprojects, they conclude that globally, culture significantly influences their efficient delivery. The study finds that cultural risk is ever-present, where different nationalities co-manage megaprojects and that cultural conflict poses a real threat to the timely delivery of megaprojects. The study indicates that the higher the cultural distance between the principal actors, the more pronounced the risk, with the risk of cultural dissonance more prominent in GCC megaprojects. The findings support a more culturally aware and cohesive team approach and recommend cross-cultural training to mitigate the effects of cultural disparity.

Mechanical Properties of Enset Fibers Obtained from Different Breeds of Enset Plant

Enset fiber is agricultural waste and available in a surplus amount in Ethiopia. However, the hypothesized variation in properties of this fiber due to diversity of its plant source breed, fiber position within plant stem and chemical treatment duration had not proven that its application for the development of composite products is problematic. Currently, limited data are known on the functional properties of the fiber as a potential functional fiber. Thus, an effort is made in this study to narrow the knowledge gaps by characterizing it. The experimental design was conducted using Design-Expert software and the tensile test was conducted on Enset fiber from 10 breeds: Dego, Dirbo, Gishera, Itine, Siskela, Neciho, Yesherkinke, Tuzuma, Ankogena, and Kucharkia. The effects of 5% Na-OH surface treatment duration and fiber location along and across the plant pseudostem was also investigated. The test result shows that the rupture stress variation is not significant among the fibers from 10 Enset breeds. However, strain variation is significant among the fibers from 10 Enset breeds that breed Dego fiber has the highest strain before failure. Surface treated fibers showed improved rupture strength and elastic modulus per 24 hours of treatment duration. Also, the result showed that chemical treatment can deteriorate the load-bearing capacity of the fiber. The raw fiber has the higher load-bearing capacity than the treated fiber. And, it was noted that both the rupture stress and strain increase in the top to bottom gradient, whereas there is no significant variation across the stem. Elastic modulus variation both along and across the stem was insignificant. The rupture stress, elastic modulus, and strain result of Enset fiber are 360.11 ± 181.86 MPa, 12.80 ± 6.85 GPa and 0.04 ± 0.02 mm/mm, respectively. These results show that Enset fiber is comparable to other natural fibers such as abaca, banana, and sisal fibers and can be used as alternatives natural fiber for composites application. Besides, the insignificant variation of properties among breeds and across stem is essential for all breeds and all leaf sheath of the Enset fiber plant for fiber extraction. The use of short natural fiber over the long is preferable to reduce the significant variation of properties along the stem or fiber direction. In conclusion, Enset fiber application for composite product design and development is mechanically feasible.

Characterization of Candlenut Shells and Its Application to Remove Oil and Fine Solids of Produced Water in Nutshell Filters of Water Cleaning Plant

Oilfields under waterflood often face the problem of plugging injectors either by internal filtration or external filter cake built up inside pore throats. The content of suspended solids shall be reduced to required level of filtration since corrective action of plugging is costly expensive. The performance of nutshell filters, where filtration takes place, is good using pecan and walnut shells. Candlenut shells were used instead of pecan and walnut shells since they were abundant in Indonesia, Malaysia, and East Africa. Physical and chemical properties of walnut, pecan, and candlenut shells were tested and the results were compared. Testing, using full-scale nutshell filters, was conducted to determine the oil content, turbidity, and suspended solid removal, which was based on designed flux rate. The performance of candlenut shells, which were deeply bedded in nutshell filters for filtration process, was monitored. Cleaned water outgoing nutshell filters had total suspended solids of 17 ppm, while oil content could be reduced to 15.1 ppm. Turbidity, using candlenut shells, was below the specification for injection water, which was less than 10 Nephelometric Turbidity Unit (NTU). Turbidity of water, outgoing nutshell filter, was ranged from 1.7-5.0 NTU at various dates of operation. Walnut, pecan, and candlenut shells had moisture content of 8.98 wt%, 10.95 wt%, and 9.95 wt%, respectively. The porosity of walnut, pecan, and candlenut shells was significantly affected by moisture content. Candlenut shells had property of toluene solubility of 7.68 wt%, which was much higher than walnut shells, reflecting more crude oil adsorption. The hardness of candlenut shells was 2.5-3 Mohs, which was close to walnut shells’ hardness. It was advantage to guarantee the cleaning filter cake by fluidization process during backwashing.

Virtual Reality Design Platform to Easily Create Virtual Reality Experiences

The interest in Virtual Reality (VR) keeps increasing among the community of designers. To develop this type of immersive experience, the understanding of new processes and methodologies is as fundamental as its complex implementation which usually implies hiring a specialized team. In this paper, we introduce a case study, a platform that allows designers to easily create complex VR experiences, present its features, and its development process. We conclude that this platform provides a complete solution for the design and development of VR experiences, no-code needed.