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: There are real needs to integrate types of Open
Educational Resources (OER) with an intelligent system to extract
information and knowledge in the semantic searching level. The
needs came because most of current learning standard adopted web
based learning and the e-learning systems do not always serve all
educational goals. Semantic Web systems provide educators,
students, and researchers with intelligent queries based on a semantic
knowledge management learning system. An ontology-based learning
system is an advanced system, where ontology plays the core of the
semantic web in a smart learning environment. The objective of this
paper is to discuss the potentials of ontologies and mapping different
kinds of ontologies; heterogeneous or homogenous to manage and
control different types of Open Educational Resources. The important
contribution of this research is that it uses logical rules and
conceptual relations to map between ontologies of different
educational resources. We expect from this methodology to establish
an intelligent educational system supporting student tutoring, self and
lifelong learning system.
Abstract: Tannins are a unique category of plant phytochemicals
especially in terms of their vast potential health-benefiting properties.
Researchers have described the capacity of tannins to enhance
glucose uptake and inhibit adipogenesis, thus being potential drugs
for the treatment of non-insulin dependent diabetes mellitus. Thus,
the present research was conducted to find out tannin content of food
products. The percentage of tannin in various analyzed sources
ranged from 0.0 to 108.53%; highest in kathaa and lowest in ker and
mango bark. The percentage of tannins present in the plants,
however, varies. Numerous studies have confirmed that the naturally
occurring polyphenols are key factor for the beneficial effects of the
herbal medicines. Isolation and identification of active constituents
from plants, preparation of standardized dose & dosage regimen can
play a significant role in improving the hypoglycaemic action.
Abstract: This paper reports the viability of developing Zn-27Al
alloy matrix hybrid composites reinforced with alumina, graphite and
fly ash (solid waste bye product of coal in thermal power plants).
This research work was aimed at developing low cost-high
performance Zn-27Al matrix composite with low density. Alumina
particulates (Al2O3), graphite added with 0, 2, 3, 4 and 5 wt% fly ash
were utilized to prepare 10wt% reinforcing phase with Zn-27Al alloy
as matrix using two-step stir casting method. Density measurement,
estimated percentage porosity, tensile testing, micro hardness
measurement and optical microscopy were used to assess the
performance of the composites produced. The results show that the
hardness, ultimate tensile strength, and percent elongation of the
hybrid composites decrease with increase in fly ash content. The
maximum decrease in hardness and ultimate tensile strength of
13.72% and 15.25% respectively were observed for composite grade
containing 5wt% fly ash. The percentage elongation of composite
sample without fly ash is 8.9% which is comparable with that of the
sample containing 2wt% fly ash with percentage elongation of 8.8%.
The fracture toughness of the fly ash containing composites was
however superior to those of composites without fly ash with 5wt%
fly ash containing composite exhibiting the highest fracture
toughness. The results show that fly ash can be utilized as
complementary reinforcement in ZA-27 alloy matrix composite to
reduce cost.
Abstract: Environmental and functional conditions, sometimes,
necessitate the architectural plan of the building to be asymmetric,
and this result in an asymmetric structure. In such cases finding an
optimal pattern for locating the components of lateral load bearing
system, including shear walls, in the building’s plan is desired. In
case of shear wall in addition to the location the shape of the wall
cross-section is also an effective factor. Various types of shear walls
and their proper layout might come effective in better stiffness
distribution and more appropriate seismic response of the building.
Several studies have been conducted in the context of analysis and
design of shear walls; however, few studies have been performed on
making decisions for the location and form of shear walls in multistory
buildings, especially those with irregular plan. In this study, an
attempt has been made to obtain the most reliable seismic behavior of
multi-story reinforced concrete vertically chamfered buildings by
using more appropriate shear walls form and arrangement in 7-, 10-,
12-, and 15-stoy buildings. The considered forms and arrangements
include common rectangular walls and L-, T-, U- and Z-shaped plan,
located as the core or in the outer frames of the building structure.
Comparison of seismic behaviors of the buildings, including
maximum roof displacement and particularly formation of plastic
hinges and their distribution in the buildings’ structures, have been
done based on the results of a series of nonlinear time history
analyses, by using a set of selected earthquake records. Results show
that shear walls with U-shaped cross-section, placed as the building
central core, and also walls with Z-shaped cross-section, placed at the
corners give the building more reliable seismic behavior.
Abstract: Structural failure is caused mainly by damage that
often occurs on structures. Many researchers focus on to obtain very
efficient tools to detect the damage in structures in the early state. In
the past decades, a subject that has received considerable attention in
literature is the damage detection as determined by variations in the
dynamic characteristics or response of structures. The study presents
a new damage identification technique. The technique detects the
damage location for the incomplete structure system using output
data only. The method indicates the damage based on the free
vibration test data by using ‘Two Points Condensation (TPC)
technique’. This method creates a set of matrices by reducing the
structural system to two degrees of freedom systems. The current
stiffness matrices obtain from optimization the equation of motion
using the measured test data. The current stiffness matrices compare
with original (undamaged) stiffness matrices. The large percentage
changes in matrices’ coefficients lead to the location of the damage. TPC technique is applied to the experimental data of a simply
supported steel beam model structure after inducing thickness change
in one element, where two cases consider. The method detects the
damage and determines its location accurately in both cases. In
addition, the results illustrate these changes in stiffness matrix can be
a useful tool for continuous monitoring of structural safety using
ambient vibration data. Furthermore, its efficiency proves that this
technique can be used also for big structures.
Abstract: This paper reports on the response of a fiber-optic
sensing probe to small concentrations of hydrogen peroxide (H2O2)
vapor at room temperature. H2O2 has extensive applications in industrial and medical
environments. Conversely, H2O2 can be a health hazard by itself. For
example, H2O2 induces cellular damage in human cells and its
presence can be used to diagnose illnesses such as asthma and human
breast cancer. Hence, development of reliable H2O2 sensor is of vital
importance to detect and measure this species. Ferric ferrocyanide, referred to as Prussian Blue (PB), was
deposited on the tip of a multimode optical fiber through the single
source precursor technique and served as an indicator of H2O2 in a
spectroscopic manner. Sensing tests were performed in H2O2-H2O
vapor mixtures with different concentrations of H2O2. The results of sensing tests show the sensor is able to detect H2O2
concentrations in the range of 50.6 ppm to 229.5 ppm. Furthermore,
the sensor response to H2O2 concentrations is linear in a log-log scale
with the adjacent R-square of 0.93. This sensing behavior allows us
to detect and quantify the concentration of H2O2 in the vapor phase.
Abstract: Academic libraries in Malaysia are still not prepared
for disaster even though several occasions have been reported. The
study sets out to assess the current status of preparedness in disaster
management among Malaysian academic libraries in the State of
Selangor and the Federal Territory of Kuala Lumpur. To obtain a
base level of knowledge on disaster preparedness of current practices,
a questionnaire was distributed to chief librarians or their assignees in
charge of disaster or emergency preparedness at 40 academic
libraries and 34 responses were received. The study revolved around
the current status of preparedness, on various issues including
existence of disaster preparedness plan among academic libraries in
Malaysia, disaster experiences by the academic libraries, funding,
risk assessment activities and involvement of library staff in disaster
management. Frequency and percentage tables were used in the
analysis of the data collected. Some of the academic libraries under
study have experienced one form of disaster or the other. Most of the
academic libraries do not have a written disaster preparedness plan.
The risk assessments and staff involvement in disaster preparedness
by these libraries were generally adequate.
Abstract: The purpose of the study is to find out relation of
moral massage between the authority and globalization in proverb.
Proverb is one of the many forms of cultural identity of the
Indonesian/Malay people filled with moral values. The values
contained within those proverbs are beneficial not only to the society,
but also to those who held power amidst on this era of globalization.
The method being used is qualitative research through content
analysis which is done by describing and uncovering the forms and
meanings of proverbs used within Indonesia Minangkabau society.
Sources for this study’s data were extracted from a Minangkabau
native speaker in the sub district of Tanah Abang, Jakarta. Said
sources were retrieved through a series of interviews with the
Minangkabau native speaker, whose speech is still adorned with
idiomatic expressions. The research findings show that there are 30
existed proverbs or idiomatic expressions in the Minangkabau
language often used by its indigenous people. The thirty data contain
moral values which are closely interwoven with the matter of power
and globalization. Analytical results show that the fourteen moral
values contained within proverbs reflect a firm connection between
rule and power in globalization; such as: responsible, brave,
togetherness and consensus, tolerance, politeness, thorough and
meticulous, honest and keeping promise, ingenious and learning,
care, self-correction, be fair, alert, arbitrary, self-awareness.
Structurally, proverbs possess an unchangeably formal construction;
symbolically, proverbs possess meanings that are clearly decided
through ethnographic communicative factors along with situational
and cultural contexts. Values contained within proverbs may be used
as a guide in social management, be it between fellow men, between
men and nature, or even between men and their Creator. Therefore,
the meanings and values contained within the morals of proverbs
could also be utilized as a counsel for those who rule and in charge of
power in order to stem the tides of globalization that had already
spread into sectoral, territorial and educational continuums.
Abstract: Comparative analysis of the properties of melon seed,
coconut fruit and their oil yield were evaluated in this work using
standard analytical technique AOAC. The results of the analysis
carried out revealed that the moisture contents of the samples studied
are 11.15% (melon) and 7.59% (coconut). The crude lipid content are
46.10% (melon) and 55.15% (coconut).The treatment combinations
used (leaching time, leaching temperature and solute: solvent ratio)
showed significant difference (p < 0.05) in yield between the
samples, with melon oil seed flour having a higher percentage range
of oil yield (41.30 – 52.90%) and coconut (36.25 – 49.83%). The
physical characterization of the extracted oil was also carried out.
The values gotten for refractive index are 1.487 (melon seed oil) and
1.361 (coconut oil) and viscosities are 0.008 (melon seed oil) and
0.002 (coconut oil). The chemical analysis of the extracted oils shows
acid value of 1.00mg NaOH/g oil (melon oil), 10.050mg NaOH/g oil
(coconut oil) and saponification value of 187.00mg/KOH (melon oil)
and 183.26mg/KOH (coconut oil). The iodine value of the melon oil
gave 75.00mg I2/g and 81.00mg I2/g for coconut oil. A standard
statistical package Minitab version 16.0 was used in the regression
analysis and analysis of variance (ANOVA). The statistical software
mentioned above was also used to optimize the leaching process.
Both samples gave high oil yield at the same optimal conditions. The
optimal conditions to obtain highest oil yield ≥ 52% (melon seed)
and ≥ 48% (coconut seed) are solute - solvent ratio of 40g/ml,
leaching time of 2hours and leaching temperature of 50oC. The two
samples studied have potential of yielding oil with melon seed giving
the higher yield.
Abstract: Natural fibers are used in polymer composites to
improve mechanical properties to replace inorganic reinforcing
agents produced by non-renewable resources. The present study
investigates the tensile and flexural behaviors of palm fibers-high
density polyethylene (HDPE) composite as a function of volume
fraction. The surface of the fibers was treated by mercerization
treatments to improve the wetting behavior of the apolar HDPE. The
treatment characterization was obtained by scanning electron
microscopy, X-Ray diffraction and infrared spectroscopy. Results
evidences that a good adhesion interfacial between fibers-matrix
caused an increase strength and modulus flexural as well as tensile
strength in the modified fibers/HDPE composites when compared to
the pure HDPE and untreated fibers reinforced composites.
Abstract: Analyzing the relation networks between the hospital
buildings which have complex structure and distinctive spatial
relationships is quite difficult. The hospital buildings which require
specialty in spatial relationship solutions during design and selfinnovation
through the developing technology should survive and
keep giving service even after the disasters such as earthquakes. In
this study, a hospital building where the load-bearing system was
strengthened because of the insufficient earthquake performance and
the construction of an additional building was required to meet the
increasing need for space was discussed and a comparative spatial
evaluation of the hospital building was made with regard to its status
before the change and after the change. For this reason, spatial
organizations of the building before change and after the change were
analyzed by means of Space Syntax method and the effects of the
change on space organization parameters were searched by applying
an analytical procedure. Using Depthmap UCL software,
Connectivity, Visual Mean Depth, Beta and Visual Integration
analyses were conducted. Based on the data obtained after the
analyses, it was seen that the relationships between spaces of the
building increased after the change and the building has become more
explicit and understandable for the occupants. Furthermore, it was
determined according to findings of the analysis that the increase in
depth causes difficulty in perceiving the spaces and the changes
considering this problem generally ease spatial use.
Abstract: Urban areas, as they have been developed and operate
today, are areas of accumulation of a significant amount of people
and a large number of activities that generate desires and reasons for
traveling. The territorial expansion of the cities as well as the need to
preserve the importance of the central city areas lead to the
continuous increase of transportation needs which in the limited
urban space results in creating serious traffic and operational
problems. The modern perception of urban planning is directed towards more
holistic approaches and integrated policies that make it economically
competitive, socially just and more environmentally friendly. Over
the last 25 years, the goal of sustainable transport development has
been central to the agenda of any plan or policy for the city. The
modern planning of urban space takes into account the economic and
social aspects of the city and the importance of the environment to
sustainable urban development. In this context, the European Union
promotes direct or indirect related interventions according to the
cohesion and environmental policies; many countries even had the
chance to actually test them. This paper explores the methods and processes that have been
developed towards this direction and presents a review and
systematic presentation of this work. The ultimate purpose of this
research is to effectively use this review to create a decision making
methodological framework which can be the basis of a useful
operational tool for sustainable urban planning.
Abstract: The Gezi Park protests of 2013 have significantly changed the Turkish agenda and its effects have been felt historically. The protests, which rapidly spread throughout the country, were triggered by the proposal to recreate the Ottoman Army Barracks to function as a shopping mall on Gezi Park located in Istanbul’s Taksim neighbourhood despite the oppositions of several NGOs and when trees were cut in the park for this purpose. Once the news that the construction vehicles entered the park on May 27 spread on social media, activists moved into the park to stop the demolition, against whom the police used disproportioned force. With this police intervention and the then prime-minister Tayyip Erdoğan's insistent statements about the construction plans, the protests turned into anti- government demonstrations, which then spread to the rest of the country, mainly in big cities like Ankara and Izmir. According to the Ministry of Internal Affairs’ June 23rd reports, 2.5 million people joined the demonstrations in 79 provinces, that is all of them, except for the provinces of Bayburt and Bingöl, while even more people shared their opinions via social networks. As a result of these events, 8 civilians and 2 security personnel lost their lives, namely police chief Mustafa Sarı, police officer Ahmet Küçükdağ, citizens Mehmet Ayvalıtaş, Abdullah Cömert, Ethem Sarısülük, Ali İsmail Korkmaz, Ahmet Atakan, Berkin Elvan, Burak Can Karamanoğlu, Mehmet İstif, and Elif Çermik, and 8163 more were injured. Besides being a turning point in Turkish history, the Gezi Park protests also had broad repercussions in both in Turkish and in global media, which focused on Turkey throughout the events. Our study conducts content analysis of three Turkish reporting newspapers with varying ideological standpoints, Hürriyet, Cumhuriyet ve Yeni Şafak, in order to reveal their basic approach to news casting in context of the Gezi Park protests. Headlines, news segments, and news content relating to the Gezi protests were treated and analysed for this purpose. The aim of this study is to understand the social effects of the Gezi Park protests through media samples with varying political attitudes towards news casting.
Abstract: A Mobile Adhoc Network (MANET) is a collection of mobile nodes that communicate with each other with wireless links and without pre-existing communication infrastructure. Routing is an important issue which impacts network performance. As MANETs lack central administration and prior organization, their security concerns are different from those of conventional networks. Wireless links make MANETs susceptible to attacks. This study proposes a new trust mechanism to mitigate wormhole attack in MANETs. Different optimization techniques find available optimal path from source to destination. This study extends trust and reputation to an improved link quality and channel utilization based Adhoc Ondemand Multipath Distance Vector (AOMDV). Differential Evolution (DE) is used for optimization.
Abstract: The practical efficient approach is suggested to estimate the high-speed objects instant bounds in C-OTDR monitoring systems. In case of super-dynamic objects (trains, cars) is difficult to obtain the adequate estimate of the instantaneous object localization because of estimation lag. In other words, reliable estimation coordinates of monitored object requires taking some time for data observation collection by means of C-OTDR system, and only if the required sample volume will be collected the final decision could be issued. But it is contrary to requirements of many real applications. For example, in rail traffic management systems we need to get data of the dynamic objects localization in real time. The way to solve this problem is to use the set of statistical independent parameters of C-OTDR signals for obtaining the most reliable solution in real time. The parameters of this type we can call as «signaling parameters» (SP). There are several the SP’s which carry information about dynamic objects instant localization for each of COTDR channels. The problem is that some of these parameters are very sensitive to dynamics of seismoacoustic emission sources, but are non-stable. On the other hand, in case the SP is very stable it becomes insensitive as rule. This report contains describing of the method for SP’s co-processing which is designed to get the most effective dynamic objects localization estimates in the C-OTDR monitoring system framework.
Abstract: Calcium Phosphate Cement (CPC) due to its high bioactivity and optimum bioresorbability shows excellent bone regeneration capability. Despite it has limited applications as bone implant due to its macro-porous microstructure causing its poor mechanical strength. The reinforcement of apatitic CPCs with biocompatible fibre glass phase is an attractive area of research to improve upon its mechanical strength. Here, we study the setting behaviour of Si-doped and un-doped α tri calcium phosphate (α - TCP) based CPC and its reinforcement with addition of E-glass fibre. Alpha Tri calcium phosphate powders were prepared by solid state sintering of CaCO3 , CaHPO4 and Tetra Ethyl Ortho Silicate (TEOS) was used as silicon source to synthesize Si doped α-TCP powders. Both initial and final setting time of the developed cement was delayed because of Si addition. Crystalline phases of HA (JCPDS 9- 432), α-TCP (JCPDS 29-359) and β-TCP (JCPDS 9-169) were detected in the X-ray diffraction (XRD) pattern after immersion of CPC in simulated body fluid (SBF) for 0 hours to 10 days. As Si incorporation in the crystal lattice stabilized the TCP phase, Si doped CPC showed little slower rate of conversion into HA phase as compared to un-doped CPC. The SEM image of the microstructure of hardened CPC showed lower grain size of HA in un-doped CPC because of premature setting and faster hydrolysis of un-doped CPC in SBF as compared that in Si-doped CPC. Premature setting caused generation of micro and macro porosity in un-doped CPC structure which resulted in its lower mechanical strength as compared to that in Si-doped CPC. It was found that addition of 10 wt% of E-glass fibre into Si-doped α-TCP increased the average DTS of CPC from 8 MPa to 15 MPa as the fibres could resists the propagation of crack by deflecting the crack tip. Our study shows that biocompatible E-glass fibre in optimum proportion in CPC matrix can enhance the mechanical strength of CPC without affecting its biocompatibility.
Abstract: The purpose of this study is to identify human walking vertical force by using FFT power spectrum density from the experimental acceleration data of the human body. An experiment on human walking is carried out on a stationary floor especially paying attention to higher components of dynamic vertical walking force. Based on measured acceleration data of the human lumbar part, not only in-phase component with frequency of 2fw, 3fw, but also in-opposite-phase component with frequency of 0.5 fw, 1.5 fw, 2.5 fw where fw is the walking rate is observed. The vertical vibration of pedestrian bridge induced by higher components of human walking vertical force is also discussed in this paper. A full scale measurement for the existing pedestrian bridge with center span length of 33 m is carried out focusing on the resonance phenomenon due to higher components of human walking vertical force. Dynamic response characteristics excited by these vertical higher components of human walking are revealed from the dynamic design viewpoint of pedestrian bridge.
Abstract: The importance of this study is to understand how Indonesian military court asserts its jurisdiction over military members who commit general crimes within the Indonesian military judiciary system in comparison to other countries. This research employs a normative-juridical approach in combination with historical and comparative-juridical approaches. The research specification is analytical-descriptive in nature, i.e. describing or outlining the principles, basic concepts, and norms related to military judiciary system, which are further analyzed within the context of implementation and as the inputs for military justice regulation under the Indonesian legal system. Main data used in this research are secondary data, including primary, secondary and tertiary legal sources. The research focuses on secondary data, while primary data are supplementary in nature. The validity of data is checked using multi-methods commonly known as triangulation, i.e. to reflect the efforts to gain an in-depth understanding of phenomena being studied. Here, the military element is kept intact in the judiciary process with due observance of the Military Criminal Justice System and the Military Command Development Principle. The Indonesian military judiciary jurisdiction over military members committing general crimes is based on national legal system and global development while taking into account the structure, composition and position of military forces within the state structure. Jurisdiction is formulated by setting forth the substantive norm of crimes that are military in nature. At the level of adjudication jurisdiction, the military court has a jurisdiction to adjudicate military personnel who commit general offences. At the level of execution jurisdiction, the military court has a jurisdiction to execute the sentence against military members who have been convicted with a final and binding judgement. Military court's jurisdiction needs to be expanded when the country is in the state of war.
Abstract: Effect of alloying on the microstructure and mechanical properties of heat-resisting duplex stainless steel (DSS) for Mg production was investigated in this study. 25Cr-8Ni based DSS’s were cast into rectangular ingots of which the dimension was 350×350×100 mm3 . Nitrogen and Yttrium were added in the range within 0.3 in weight percent. Phase equilibrium was calculated using the FactSage®, thermodynamic software. Hot exposure, high temperature tensile and compression tests were conducted on the ingots at 1230oC, which is operation temperature employed for Mg production by Silico-thermic reduction. The steel with N and Y showed much higher strength than 310S alloy in both tensile and compression tests. By thermal exposition at 1230oC for 200 hrs, hardness of DSS containing N and Y was found to increase. Hot workability of the heat-resisting DSS was evaluated by employing hot rolling at 1230 oC. Hot shortness was observed in the ingot with N and found to disappear after addition of Y.