Abstract: Recent financial international scandals around the world have led to a number of investigations into the effectiveness of corporate governance practices and audit quality. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies have been conducted in Egypt where corporate governance is just evolving. Therefore, this study provides evidence on the effectiveness of corporate governance practices and audit quality from a developing country. The data for analysis are gathered from the top 50 most active companies in the Egyptian Stock Exchange, covering the three year period 2007-2009. Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show that board independence; CEO duality and audit committees significantly have relationship with audit quality. The results also, indicate that institutional investor and managerial ownership have no significantly relationship with audit quality. Evidence also exist that size of the company; complexity and business leverage are important factors in audit quality for companies quoted on the Egypt Stock Exchange.
Abstract: The effect of different combinations of response
feedback on the performance of active control system on nonlinear
frames has been studied in this paper. To this end different feedback
combinations including displacement, velocity, acceleration and full
response feedback have been utilized in controlling the response of
an eight story bilinear hysteretic frame which has been subjected to a
white noise excitation and controlled by eight actuators which could
fully control the frame. For active control of nonlinear frame
Newmark nonlinear instantaneous optimal control algorithm has been
used which a diagonal matrix has been selected for weighting
matrices in performance index. For optimal design of active control
system while the objective has been to reduce the maximum drift to
below the yielding level, Distributed Genetic Algorithm (DGA) has
been used to determine the proper set of weighting matrices. The
criteria to assess the effect of each combination of response feedback
have been the minimum required control force to reduce the
maximum drift to below the yielding drift. The results of numerical
simulation show that the performance of active control system is
dependent on the type of response feedback where the velocity
feedback is more effective in designing optimal control system in
comparison with displacement and acceleration feedback. Also using
full feedback of response in controller design leads to minimum
control force amongst other combinations. Also the distributed
genetic algorithm shows acceptable convergence speed in solving the
optimization problem of designing active control systems.
Abstract: Encryption protects communication partners from
disclosure of their secret messages but cannot prevent traffic analysis
and the leakage of information about “who communicates with
whom". In the presence of collaborating adversaries, this linkability
of actions can danger anonymity. However, reliably providing
anonymity is crucial in many applications. Especially in contextaware
mobile business, where mobile users equipped with PDAs
request and receive services from service providers, providing
anonymous communication is mission-critical and challenging at the
same time. Firstly, the limited performance of mobile devices does
not allow for heavy use of expensive public-key operations which are
commonly used in anonymity protocols. Moreover, the demands for
security depend on the application (e.g., mobile dating vs. pizza
delivery service), but different users (e.g., a celebrity vs. a normal
person) may even require different security levels for the same
application. Considering both hardware limitations of mobile devices
and different sensitivity of users, we propose an anonymity
framework that is dynamically configurable according to user and
application preferences. Our framework is based on Chaum-s mixnet.
We explain the proposed framework, its configuration
parameters for the dynamic behavior and the algorithm to enforce
dynamic anonymity.
Abstract: Within the last years, several technologies have been developed to help building e-learning portals. Most of them follow approaches that deliver a vast amount of functionalities, suitable for class-like learning. The SuGI project, as part of the D-Grid (funded by the BMBF), targets on delivering a highly scalable and sustainable learning solution to provide materials (e.g. learning modules, training systems, webcasts, tutorials, etc.) containing knowledge about Grid computing to the D-Grid community. In this article, the process of the development of an e-learning portal focused on the requirements of this special user group is described. Furthermore, it deals with the conceptual and technical design of an e-learning portal, addressing the special needs of heterogeneous target groups. The main focus lies on the quality management of the software development process, Web templates for uploading new contents, the rich search and filter functionalities which will be described from a conceptual as well as a technical point of view. Specifically, it points out best practices as well as concepts to provide a sustainable solution to a relatively unknown and highly heterogeneous community.
Abstract: This paper introduces a new instantaneous frequency
computation approach -Counting Instantaneous Frequency for a
general class of signals called simple waves. The classsimple wave
contains a wide range of continuous signals for which the concept
instantaneous frequency has a perfect physical sense. The concept of
-Counting Instantaneous Frequency also applies to all the discrete data.
For all the simple wave signals and the discrete data, -Counting
instantaneous frequency can be computed directly without signal
decomposition process. The intrinsic mode functions obtained through
empirical mode decomposition belongs to simple wave. So
-Counting instantaneous frequency can be used together with
empirical mode decomposition.
Abstract: Field experiments were conducted at Annamalai University Experimental Farm, Department of Agronomy; to device suitable weed control measures for direct seeded puddled rice and to study the effect of the weed control measures on the soil microbial population. The treatments comprised of incorporation of pressmud @ 6.25 t ha-1 and application of herbicide butachlor @1.5 kg a. i. ha- 1 with and without safener 4 days after sowing (DAS), 8 DAS alone and also in conjunction with hand weeding at 30 DAS. Hand weeding twice and a weedy check were also maintained. At maximum tillering stage, the population of bacteria was significantly reduced by butachlor application. The injury to microbes caused by herbicide disappeared with the advancement of crop's age and at flowering stage of crop, there was no significant difference among the treatments. The fungal and actinomycetes population remained unaltered by weed control treatments at both the stages of observation.
Abstract: The birdhouses and dovecotes, which are the indicator
of naturalness and human-animal relationship, are one of the
traditional cultural values of Turkey. With their structures compatible
with nature and respectful to humans the bird houses and dovecotes,
which have an important position in local urbanization models as a
representative of the civil architecture with their unique form and
function are important subjects that should be evaluated in a wide
frame comprising from architecture to urbanism, from ecologic
agriculture to globalization. The traditional bird houses and
dovecotes are disregarded due to the insensitivity affecting the city
life and the change in the public sense of art. In this study, the
characteristic properties of traditional dovecotes and birdhouses,
started in 13th century and ended in 19th century in Anatolia, are
tried to be defined for the sustainability of the tradition and for giving
a new direction to the designers.
Abstract: Pearson-s correlation coefficient and sequential path
analysis has been used for determining the interrelationship among
yield, yield components, soil minerals and aroma of Khao Dawk Mali
(KDML) 105 rice grown in the area of Tungkularonghai in Roi-Et
province, located in the northeast of Thailand. Pearson-s correlation
coefficient in this study showed that the number of panicles was the
only factor that had positive significant (0.790**) effect on grain
yield. Sequential path analysis revealed that the number of panicles
followed by the number of fertile spikelets and 100-grain weight
were the first-order factors which had positive direct effects on grain
yield. Whereas, other factors analyzed had indirect effects
influencing grain yield. This study also indicated that no significant
relationship was found between the aroma level and any of the
factors analyzed.
Abstract: Company mergers and acquisitions reached their peak
in the twenty-first century. Mergers and acquisitions have become one
of the competitive strategies for external growth. In general, it is
believed that mergers and acquisitions can create synergies. However,
they require complete information technology system and service
integration, especially in the banking industry. Much of the research
has focused on performance evaluation, shareholder equity allocation,
or even the increase of company market value after the merger and
acquisition, whereas few scholars have focused on information system
integration post merger and acquisition. This study indicates the role
of information systems after a merger and acquisition, explaining the
benefits of information system integration using a merger and
acquisition case in the banking industry as an example. In addition, we
discuss factors that affect the performance of information system
integration, and utilize system dynamics to interpret the relationship
among factors that affect information system integration performance
in the banking industry after a merger and acquisition.
Abstract: Application of neural networks in execution of
programmed pulse width modulation (PPWM) of a voltage source
inverter (VSI) is studied in this paper. Using the proposed method it is
possible to cancel out the desired harmonics in output of VSI in
addition to control the magnitude of fundamental harmonic,
contineously. By checking the non-trained values and a performance
index, the most appropriate neural network is proposed. It is shown
that neural networks may solve the custom difficulties of practical
utilization of PPWM such as large size of memory, complex digital
circuits and controlling the magnitude of output voltage in a discrete
manner.
Abstract: A major challenge in biomaterials research is the
regulation of protein adsorption which is a key factor for controlling
the subsequent cell adhesion at implant surfaces. The aim of the
present study was to control the adsorption of fibronectin (FN) and
the attachment of MG-63 osteoblasts with an electronic
nanostructure. Shallow doping line lattices with a period of 260 nm
were produced for this purpose by implantation of phosphorous in
silicon wafers. Protein coverage was determined after incubating the
substrate with FN by means of an immunostaining procedure and the
measurement of the fluorescence intensity with a TECAN analyzer.
We observed an increased amount of adsorbed FN on the
nanostructure compared to control substrates. MG-63 osteoblasts
were cultivated for 24h on FN-incubated substrates and their
morphology was assessed by SEM. Preferred orientation and
elongation of the cells in direction of the doping lattice lines was
observed on FN-coated nanostructures.
Abstract: An effective approach for unbalanced three-phase
distribution power flow solutions is proposed in this paper. The
special topological characteristics of distribution networks have been
fully utilized to make the direct solution possible. Two matrices–the
bus-injection to branch-current matrix and the branch-current to busvoltage
matrix– and a simple matrix multiplication are used to
obtain power flow solutions. Due to the distinctive solution
techniques of the proposed method, the time-consuming LU
decomposition and forward/backward substitution of the Jacobian
matrix or admittance matrix required in the traditional power flow
methods are no longer necessary. Therefore, the proposed method is
robust and time-efficient. Test results demonstrate the validity of the
proposed method. The proposed method shows great potential to be
used in distribution automation applications.
Abstract: Most fingerprint recognition techniques are based on minutiae matching and have been well studied. However, this technology still suffers from problems associated with the handling of poor quality impressions. One problem besetting fingerprint matching is distortion. Distortion changes both geometric position and orientation, and leads to difficulties in establishing a match among multiple impressions acquired from the same finger tip. Marking all the minutiae accurately as well as rejecting false minutiae is another issue still under research. Our work has combined many methods to build a minutia extractor and a minutia matcher. The combination of multiple methods comes from a wide investigation into research papers. Also some novel changes like segmentation using Morphological operations, improved thinning, false minutiae removal methods, minutia marking with special considering the triple branch counting, minutia unification by decomposing a branch into three terminations, and matching in the unified x-y coordinate system after a two-step transformation are used in the work.
Abstract: A feature weighting and selection method is proposed
which uses the structure of a weightless neuron and exploits the
principles that govern the operation of Genetic Algorithms and
Evolution. Features are coded onto chromosomes in a novel way
which allows weighting information regarding the features to be
directly inferred from the gene values. The proposed method is
significant in that it addresses several problems concerned with
algorithms for feature selection and weighting as well as providing
significant advantages such as speed, simplicity and suitability for
real-time systems.
Abstract: This paper describes the application of a model
predictive controller to the problem of batch reactor temperature
control. Although a great deal of work has been done to improve
reactor throughput using batch sequence control, the control of the
actual reactor temperature remains a difficult problem for many
operators of these processes. Temperature control is important as
many chemical reactions are sensitive to temperature for formation of
desired products. This controller consist of two part (1) a nonlinear
control method GLC (Global Linearizing Control) to create a linear
model of system and (2) a Model predictive controller used to obtain
optimal input control sequence. The temperature of reactor is tuned
to track a predetermined temperature trajectory that applied to the
batch reactor. To do so two input signals, electrical powers and the
flow of coolant in the coil are used. Simulation results show that the
proposed controller has a remarkable performance for tracking
reference trajectory while at the same time it is robust against noise
imposed to system output.
Abstract: In the globalized e-learning environment, students coming from different cultures and countries have different characteristics and require different support designed for their approaches to study and learning styles. This paper explores the ways in which cultural background influences students- approaches to study and learning styles. Participants in the study consisted of 131 eastern students and 54 western students from an Australian university. The students were tested using the Study Process Questionnaire (SPQ) for assessing their approaches to study and the Index of Learning Styles Questionnaire (ILS) for assessing their learning styles. The results of the study led to a set of principles being proposed to guide personalization of e-learning system design on the basis of cultural differences.
Abstract: The paper attempts to contribute to the largely
neglected social and anthropological discussion of technology development on the one hand, and to redirecting the emphasis in
anthropology from primitive and exotic societies to problems of high
relevance in contemporary era and how technology is used in
everyday life. It draws upon multidimensional models of intelligence
and ideal type formation. It is argued that the predominance of
computational and cognitive cosmovisions have led to technology alienation. Injection of communicative competence in artificially
intelligent systems and identity technologies in the coming
information society are analyzed
Abstract: In this paper, an automatic guided mobile robot using a new magnetic position meter is described. In order to measure the lateral position of a mobile robot, a new magnetic position meter is developed. The magnetic position meter can detect the position of a magnetic wire on the center of road. A mobile robot in designed with a sensing system, a steering system and a driving system. The designed mobile robot is tested to verify the performance of automatic guidance.
Abstract: One of the most important problems in production planning of flexible manufacturing system (FMS) is machine tool selection and operation allocation problem that directly influences the production costs and times .In this paper minimizing machining cost, set-up cost and material handling cost as a multi-objective problem in flexible manufacturing systems environment are considered. We present a 0-1 integer linear programming model for the multiobjective machine tool selection and operation allocation problem and due to the large scale nature of the problem, solving the problem to obtain optimal solution in a reasonable time is infeasible, Paretoant colony optimization (P-ACO) approach for solving the multiobjective problem in reasonable time is developed. Experimental results indicate effectiveness of the proposed algorithm for solving the problem.
Abstract: This paper presents the investigation results of UV
measurement at different level of altitudes and the development of a
new portable instrument for measuring UV. The rapid growth of
industrial sectors in developing countries including Malaysia, brings
not only income to the nation, but also causes pollution in various
forms. Air pollution is one of the significant contributors to global
warming by depleting the Ozone layer, which would reduce the
filtration of UV rays. Long duration of exposure to high to UV rays
has many devastating health effects to mankind directly or indirectly
through destruction of the natural resources. This study aimed to
show correlation between UV and altitudes which indirectly can help
predict Ozone depletion. An instrument had been designed to
measure and monitors the level of UV. The instrument comprises of
two main blocks namely data logger and Graphic User Interface
(GUI). Three sensors were used in the data logger to detect changes
in the temperature, humidity and ultraviolet. The system has
undergone experimental measurement to capture data at two different
conditions; industrial area and high attitude area. The performance of
the instrument showed consistency in the data captured and the
results of the experiment drew a significantly high reading of UV at
high altitudes.