Abstract: This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Abstract: In this work, the effects of scale on thermal behavior of the slab in a walking-beam type reheating furnace is studied by considering scale formation and growth in a furnace environment. Also, mathematical heat transfer model to predict the thermal radiation in a complex shaped reheating furnace with slab and skid buttons is developed with combined nongray WSGGM and blocked-off solution procedure. The model can attack the heat flux distribution within the furnace and the temperature distribution in the slab throughout the reheating furnace process by considering the heat exchange between the slab and its surroundings, including the radiant heat transfer among the slabs, the skids, the hot combustion gases and the furnace wall as well as the gas convective heat transfer in the furnace. With the introduction of the mathematical formulations validation of the present numerical model is conducted by calculating two example problems of blocked-off and nongray gas radiative heat transfer. After discussing the formation and growth of the scale on the slab surface, slab heating characteristics with scale is investigated in terms of temperature rise with time.
Abstract: Service life of existing reinforced concrete (RC)
structures in coastal towns of Sabah has been affected very much.
Concrete crack, spalling of concrete cover and reinforcement rusting
of RC buildings are seen even within 5 years of construction in
Sabah. Hence, in this study a new mix design of concrete grout was
developed using locally available materials and investigated under
two curing conditions and workability, compressive strength,
Accelerated Mortar Bar Test (AMBT), water absorption, volume of
permeable voids (VPV), Sorptivity and 90-days salt ponding test
were conducted. The compressive strength of concrete grout at the
age 90 days was found to be 44.49 N/mm2 under water curing. It was
observed that the percentage of mortar bar length change was below
1% for developed concrete grout. The water absorption of the
concrete grout was in between the range of 0.88 % to 3.60 % under
two different curing up to the age 90 days. It was also observed that
the VPV of concrete was in the range of 0 % to 9.75 and 2.44% to
13.05% under water curing and site curing respectively. It was found
that the Sorptivity of the concrete grout under water curing at the age
of 28 days is 0.211mm/√min and at the age 90 day are 0.067
mm/√min. The chloride content decreased greatly, 90% after a depth
of 15 mm. It was noticed that the site cured samples showed higher
chloride contents near surface compared to water cured samples.
This investigation suggested that the developed mix design of
concrete grout using locally available construction materials can be
used for crack repairing of existing RC structures in Sabah.
Abstract: Nonlinear and unbalance loads in three phase
networks create harmonics and losses. Active and passive filters are
used for elimination or reduction of these effects. Passive filters have
some limitations. For example, they are designed only for a specific
frequency and they may cause to resonance in the network at the
point of common coupling. The other drawback of a passive filter is
that the sizes of required elements are normally large. The active
filter can improve some of limitations of passive filter for example;
they can eliminate more than one harmonic and don't cause resonance
in the network. In this paper inverter analysis have been done
simultaneously in three phase and the RL impedance of the line have
been considered. A sliding mode control based on energy feedback of
capacitors is employed in the design with this method, the dynamic
speed of the filter is improved effectively and harmonics and load
unbalance is compensating quickly.
Abstract: In this paper we present the PC cluster built at R.V.
College of Engineering (with great help from the Department of
Computer Science and Electrical Engineering). The structure of the
cluster is described and the performance is evaluated by rendering of
complex 3D Persistence of Vision (POV) images by the Ray-Tracing
algorithm. Here, we propose an unexampled method to render such
images, distributedly on a low cost scalable.
Abstract: An important structuring mechanism for knowledge bases is building clusters based on the content of their knowledge objects. The objects are clustered based on the principle of maximizing the intraclass similarity and minimizing the interclass similarity. Clustering can also facilitate taxonomy formation, that is, the organization of observations into a hierarchy of classes that group similar events together. Hierarchical representation allows us to easily manage the complexity of knowledge, to view the knowledge at different levels of details, and to focus our attention on the interesting aspects only. One of such efficient and easy to understand systems is Hierarchical Production rule (HPRs) system. A HPR, a standard production rule augmented with generality and specificity information, is of the following form Decision If < condition> Generality Specificity . HPRs systems are capable of handling taxonomical structures inherent in the knowledge about the real world. In this paper, a set of related HPRs is called a cluster and is represented by a HPR-tree. This paper discusses an algorithm based on cumulative learning scenario for dynamic structuring of clusters. The proposed scheme incrementally incorporates new knowledge into the set of clusters from the previous episodes and also maintains summary of clusters as Synopsis to be used in the future episodes. Examples are given to demonstrate the behaviour of the proposed scheme. The suggested incremental structuring of clusters would be useful in mining data streams.
Abstract: This paper presents a comparison between Spectrum-
Sliced Wavelength Division Multiplexing (SS-WDM) and Spectrum
Amplitude Coding Optical Code Division Multiple Access (SAC
Optical CDMA) systems for different light sources. The performance
of the system is shown in the simulated results of the bit error rate
(BER) and the eye diagram of both systems. The comparison results
indicate that the Multiple Access Interference (MAI) effects have a
significant impact on SS-WDM over SAC Optical CDMA systems.
Finally, in terms of spectral efficiency at constant BER of 10-12, SSWDM
offers higher spectral efficiency than optical CDMA since no
bandwidth expansion in needed.
Abstract: Statistical analysis of electrophysiological recordings
obtained under, e.g. tactile, stimulation frequently suggests participation
in the network dynamics of experimentally unobserved “hidden"
neurons. Such interneurons making synapses to experimentally
recorded neurons may strongly alter their dynamical responses to
the stimuli. We propose a mathematical method that formalizes this
possibility and provides an algorithm for inferring on the presence
and dynamics of hidden neurons based on fitting of the experimental
data to spike trains generated by the network model. The model
makes use of Integrate and Fire neurons “chemically" coupled
through exponentially decaying synaptic currents. We test the method
on simulated data and also provide an example of its application to
the experimental recording from the Dorsal Column Nuclei neurons
of the rat under tactile stimulation of a hind limb.
Abstract: Starch/chitosan blend have been prepared via the
solution casting technique. Ionic conductivity for the system was
conducted over a wide range of frequency between 50 Hz-1 MHz and
at temperatures between 303 K and 373 K. Sample with 35 wt% of
NH4NO3 shows the highest conductivity of 3.89 ± 0.79 x 10-5 Scm-1
at room temperature. Conductivity-temperature relationship suggests
that samples are Arrhenian. Power law exponent was obtained
through dielectric loss variation and the trend suggests that the
conduction mechanism of the ions can be represented by the
correlated barrier hopping (CBH) model.
Abstract: The authors present an algorithm for order reduction of linear time invariant dynamic systems using the combined advantages of the eigen spectrum analysis and the error minimization by particle swarm optimization technique. Pole centroid and system stiffness of both original and reduced order systems remain same in this method to determine the poles, whereas zeros are synthesized by minimizing the integral square error in between the transient responses of original and reduced order models using particle swarm optimization technique, pertaining to a unit step input. It is shown that the algorithm has several advantages, e.g. the reduced order models retain the steady-state value and stability of the original system. The algorithm is illustrated with the help of two numerical examples and the results are compared with the other existing techniques.
Abstract: As research performance in academia is treated as one of indices for national competency, many countries devote much attention and resources to increasing their research performance. Understand the research trend is the basic step to improve the research performance. The goal of this research is to design an analysis system to evaluate research trends from analyzing data from different countries. In this paper, information system researches in Taiwan and other countries, including Asian countries and prominent countries represented by the Group of Eight (G8) is used as example. Our research found the trends are varied in different countries. Our research suggested that Taiwan-s scholars can pay more attention to interdisciplinary applications and try to increase their collaboration with other countries, in order to increase Taiwan's competency in the area of information science.
Abstract: A new tool path planning method for 5-axis flank
milling of a globoidal indexing cam is developed in this paper. The
globoidal indexing cam is a practical transmission mechanism due
to its high transmission speed, accuracy and dynamic performance.
Machining the cam profile is a complex and precise task. The profile
surface of the globoidal cam is generated by the conjugate contact
motion of the roller. The generated complex profile surface is usually
machined by 5-axis point-milling method. The point-milling method
is time-consuming compared with flank milling. The tool path for
5-axis flank milling of globoidal cam is developed to improve the
cutting efficiency. The flank milling tool path is globally optimized
according to the minimum zone criterion, and high accuracy is
guaranteed. The computational example and cutting simulation finally
validate the developed method.
Abstract: The effect of flakes from biologically activated hullless barley grain and malt extract on microbiological safety of yoghurt was studied. Pasteurized milk, freeze-dried yoghurt culture YF-L811 (Chr. Hansen, Denmark), flakes from biologically activated hull-less barley grain (Latvia) and malt extract (Ilgezeem, Latvia) were used for experiments. Yoghurt samples with flakes from biologically activated hull-less barley grain and malt extract were analyzed for total plate count of mesophylic aerobic and facultative anaerobic microorganisms, as well yeasts and moulds population during shelflife. Results showed that the changes of pH and titratable acidity affected the concentration of added malt extract. The lowest pH and the highest titratable acidity were determined in samples YFBG5% ME4% and YFBG5% ME6% on the 14th day. The total plate count decreased in all yoghurt samples except sample YFBG5% ME6%, where was determined the increase of microorganisms from 7th till 14th day. The adding of flakes from biologically activated hull-less barley grain in yoghurt samples caused the higher initial content of yeasts and moulds comparing with control. The growth of yeasts and moulds during shelf-life provided the added malt extract in yoghurt samples. Yoghurt enriched with flakes from biologically activated hull-less barley grain and malt extract from a microbiological perspective is safe product.
Abstract: This study examined the toxicological effects and
safety of polypeptide k isolated from the seeds of Momordica
charantia in laboratory rats. 30 male Sprague Dawley rats (12 weeks
old, bodyweight 180-200 g) were randomly divided into 3 groups
(1000 mg/kg, 500 mg and 0 mg/kg). Rats were acclimatized to
laboratory conditions for 7 days and at day 8 rats were dosed orally
with polypeptide k (in 2% DMSO/normal saline) and the controls
received the dosed vehicle only. Rats were then observed for 72
hours before sacrificed. Rats were anaesthetized by pentobarbital
(50 mg/kg ip) and 2-3.0 mL of blood was taken by cardiac puncture
and rats were scarified by anaesthetic overdose. Immediately, organs
(heart, lungs, liver, kidneys) were weigh and taken for histology.
Organ sections were then evaluated by a histopathologist. Serum
samples were assayed for liver functions (ALT and γ-GT) and kidney
functions (BUN and creatinine). All rats showed normal behavior
after the dosing and no statistical changes were observed in all blood
parameters and organ weight. Histological examinations revealed
normal organ structures. In conclusion, dosing of rats up to 1000
mg/kg did not have any effects on the rat behavior, liver or kidney
functions nor histology of the selected organs.
Abstract: Phytophthora cinnamomi (P. c) is a plant pathogenic
oomycete that is capable of damaging plants in commercial production
systems and natural ecosystems worldwide. The most common
methods for the detection and diagnosis of P. c infection are
expensive, elaborate and time consuming. This study was carried out
to examine whether species specific and life cycle specific volatile
organic compounds (VOCs) can be absorbed by solid-phase
microextraction fibers and detected by gas chromatography that are
produced by P. c and another oomycete Pythium dissotocum. A
headspace solid-phase microextraction (HS-SPME) together with gas
chromatography (GC) method was developed and optimized for the
identification of the VOCs released by P. c. The optimized parameters
included type of fiber, exposure time, desorption temperature and
desorption time. Optimization was achieved with the analytes of P.
c+V8A and V8A alone. To perform the HS-SPME, six types of fiber
were assayed and compared: 7μm Polydimethylsiloxane (PDMS),
100μm Polydimethylsiloxane (PDMS), 50/30μm
Divinylbenzene/CarboxenTM/Polydimethylsiloxane
DVB/CAR/PDMS), 65μm Polydimethylsiloxane/Divinylbenzene
(PDMS/DVB), 85μm Polyacrylate (PA) fibre and 85μm CarboxenTM/
Polydimethylsiloxane (Carboxen™/PDMS). In a comparison of the
efficacy of the fibers, the bipolar fiber DVB/CAR/PDMS had a higher
extraction efficiency than the other fibers. An exposure time of 16h
with DVB/CAR/PDMS fiber in the sample headspace was enough to
reach the maximum extraction efficiency. A desorption time of 3min
in the GC injector with the desorption temperature of 250°C was
enough for the fiber to desorb the compounds of interest. The chromatograms and morphology study confirmed that the VOCs from
P. c+V8A had distinct differences from V8A alone, as did different
life cycle stages of P. c and different taxa such as Pythium dissotocum.
The study proved that P. c has species and life cycle specific VOCs,
which in turn demonstrated the feasibility of this method as means of
Abstract: This study was conducted using the data collected at the mouth of Jen-Gen River to investigate and analyze chromium (Cr) contained in the sediments, and to evaluate the accumulation of Cr and the degree of its potential risk. The results show that samples collected at all monitoring stations near the mouth of Jen-Gen River contain 92–567 mg/kg of Cr with average of 366±166 mg/kg. The spatial distribution of Cr reveals that the Cr concentration is relatively high in the river mouth region, and gradually diminishes toward the harbor region. This indicates that upstream industrial and municipal wastewater discharges along the river bank are major sources of pollution. The accumulation factor and potential ecological risk index indicate that the sedimentation at Jen-Gen River mouth has the most serious degree of Cr accumulation and the highest ecological potential risk.
Abstract: Speeding represents one of the main concerns for road safety and it still is a subject for research. The need to address this problem and to understand why drivers over speed increases especially in Romania, where in 2011, speed was the main cause of car accidents. This article addresses this problem by using the theory of planned behaviour. A questionnaire was administered to a sample of young Romanian drivers (18 to 25 years) and several path analyses were made in order to verify if the model proposed by the theory of planned behaviour fits the data. One interesting result is that perceived behavioural control does not predict the intention to speed or self-reported driving speed, but subjective norms do. This implies that peers and social environment have a greater impact on young Romanian drivers than we thought.
Abstract: TTV is an unenveloped circular single-stranded DNA
virus with a diameter of 30-32 nm that first was described in 1997 in
Japan. TTV was detected in various populations without proven
pathology, including blood donors and in patients with chronic HBV
and HCV hepatitis. The aim of this study was to determine the
prevalence of TTV DNA in Iranian patients with chronic hepatitis B
and C. Viral TTV-DNA was studied in 442 samples (202 with HBV,
138 with HCV and 102 controls) collected from west south of Iran.
All extracted serum DNA was amplified by TTV ORF1 gene specific
primers using the semi nested PCR technique. TTV DNA was
detected in the serum of 8.9% and 10.8% patients with chronic
hepatitis B and C, respectively. Prevalence of TTV-DNA in the serum
of 102 controls was 2.9%. Results showed significant relation of TTV
with HBV and HCV in patients by using T test examination (P
Abstract: Fruit drying is a well known process mostly used for
preservation of fruits. Osmotic dehydration of apricot slices were
carried out in three different salt-sucrose concentrations and four
different temperatures. Also three different weight ratios of solution
to sample were conducted to one set of experiments. The dehydration
curves were constructed using Peleg-s model. Increasing the solution
volume increased the mass transfer rate and hence the solid gain
increased rapidly. Increasing the volume of osmotic media caused an
increase in overall mass transfer but a 'solution to sample' ratio of 5:1
gave the best product quality. The best temperature and concentration
that had a high water loss to solid gain ratio and an acceptable taste
were 40°C and 5%, respectively.
Abstract: A compact tunable 10 W picosecond source based on
Yb-doped fiber amplification of gain switch laser diode has been
demonstrated. A gain switch semiconductor laser diode was used as
the seed source, and a multi-stage single mode Yb-doped fiber
preamplifier was combined with two large mode area double-clad
Yb-doped fiber main amplifiers to construct the amplification system.
The tunable pulses with high stability and excellent beam quality
(M2