Abstract: This study aims to investigate empirically the valuerelevance
of accounting information to domestic investors in Tehran
stock exchange from 1999 to 2006. During the present research
impacts of two factors, including positive vs. negative earnings and
the firm size are considered as well. The authors used earnings per
share and annual change of earnings per share as the income
statement indices, and book value of equity per share as the balance
sheet index. Return and Price models through regression analysis are
deployed in order to test the research hypothesis. Results depicted
that accounting information is value-relevance to domestic investors
in Tehran Stock Exchange according to both studied models.
However, income statement information has more value-relevance
than the balance sheet information. Furthermore, positive vs. negative
earnings and firm size seems to have significant impact on valuerelevance
of accounting information.
Abstract: The development of the power electronics has allowed
increasing the precision and reliability of the electrical trainings,
thanks to the adjustable inverters, as the Pulse Wide Modulation
(PWM) five level inverters, which is the object of study in this
article.The authors treat the relation between the law order adopted for
a given system and the oscillations of the electrical and mechanical
parameters of which the tolerance depends on the process with which
they are integrated (paper factory, lifting of the heavy loads,
etc.).Thus the best choice of the regulation indexes allows us to
achieve stability and safety training without investment (management
of existing equipment).
Abstract: Abovepresented work deals with the new scope of application of information and communication technologies for the improvement of the election process in the biased environment. We are introducing a new concept of construction of the information-communication system for the election participant. It consists of four main components: Software, Physical Infrastructure, Structured Information and the Trained Stuff. The Structured Information is the bases of the whole system and is the collection of all possible events (irregularities among them) at the polling stations, which are structured in special templates, forms and integrated in mobile devices.The software represents a package of analytic modules, which operates with the dynamic database. The application of modern communication technologies facilities the immediate exchange of information and of relevant documents between the polling stations and the Server of the participant. No less important is the training of the staff for the proper functioning of the system. The e-training system with various modules should be applied in this respect. The presented methodology is primarily focused on the election processes in the countries of emerging democracies.It can be regarded as the tool for the monitoring of elections process by the political organization(s) and as one of the instruments to foster the spread of democracy in these countries.
Abstract: This paper presents a simple method for estimation of
additional load as a factor of the existing load that may be drawn
before reaching the point of line maximum loadability of radial
distribution system (RDS) with different realistic load models at
different substation voltages. The proposed method involves a simple
line loadability index (LLI) that gives a measure of the proximity of
the present state of a line in the distribution system. The LLI can use
to assess voltage instability and the line loading margin. The
proposed method also compares with the existing method of
maximum loadability index [10]. The simulation results show that the
LLI can identify not only the weakest line/branch causing system
instability but also the system voltage collapse point when it is near
one. This feature enables us to set an index threshold to monitor and
predict system stability on-line so that a proper action can be taken to
prevent the system from collapse. To demonstrate the validity of the
proposed algorithm, computer simulations are carried out on two bus
and 69 bus RDS.
Abstract: This paper proposes a system to extract images from web pages and then detect the skin color regions of these images. As part of the proposed system, using BandObject control, we built a Tool bar named 'Filter Tool Bar (FTB)' by modifying the Pavel Zolnikov implementation. The Yahoo! Team provides us with the Yahoo! SDK API, which also supports image search and is really useful. In the proposed system, we introduced three new methods for extracting images from the web pages (after loading the web page by using the proposed FTB, before loading the web page physically from the localhost, and before loading the web page from any server). These methods overcome the drawback of the regular expressions method for extracting images suggested by Ilan Assayag. The second part of the proposed system is concerned with the detection of the skin color regions of the extracted images. So, we studied two famous skin color detection techniques. The first technique is based on the RGB color space and the second technique is based on YUV and YIQ color spaces. We modified the second technique to overcome the failure of detecting complex image's background by using the saturation parameter to obtain an accurate skin detection results. The performance evaluation of the efficiency of the proposed system in extracting images before and after loading the web page from localhost or any server in terms of the number of extracted images is presented. Finally, the results of comparing the two skin detection techniques in terms of the number of pixels detected are presented.
Abstract: In this paper a Public Key Cryptosystem is proposed
using the number theoretic transforms (NTT) over a ring of integer
modulo a composite number. The key agreement is similar to
ElGamal public key algorithm. The security of the system is based on
solution of multivariate linear congruence equations and discrete
logarithm problem. In the proposed cryptosystem only fixed numbers
of multiplications are carried out (constant complexity) and hence the
encryption and decryption can be done easily. At the same time, it is
very difficult to attack the cryptosystem, since the cipher text is a
sequence of integers which are interrelated. The system provides
authentication also. Using Mathematica version 5.0 the proposed
algorithm is justified with a numerical example.
Abstract: Steganography is the art of hiding and transmitting data
through apparently innocuous carriers in an effort to conceal the
existence of the data. A lot of steganography algorithms have been
proposed recently. Many of them use the digital image data as a carrier.
In data hiding scheme of halftoning and coordinate projection, still
image data is used as a carrier, and the data of carrier image are
modified for data embedding. In this paper, we present three features
for analysis of data hiding via halftoning and coordinate projection.
Also, we present a classifier using the proposed three features.
Abstract: Recognition of Indian languages scripts is challenging problems. In Optical Character Recognition [OCR], a character or symbol to be recognized can be machine printed or handwritten characters/numerals. There are several approaches that deal with problem of recognition of numerals/character depending on the type of feature extracted and different way of extracting them. This paper proposes a recognition scheme for handwritten Hindi (devnagiri) numerals; most admired one in Indian subcontinent. Our work focused on a technique in feature extraction i.e. global based approach using end-points information, which is extracted from images of isolated numerals. These feature vectors are fed to neuro-memetic model [18] that has been trained to recognize a Hindi numeral. The archetype of system has been tested on varieties of image of numerals. . In proposed scheme data sets are fed to neuro-memetic algorithm, which identifies the rule with highest fitness value of nearly 100 % & template associates with this rule is nothing but identified numerals. Experimentation result shows that recognition rate is 92-97 % compared to other models.
Abstract: Along with the progress of our information society,
various risks are becoming increasingly common, causing multiple social problems. For this reason, risk communications for
establishing consensus among stakeholders who have different
priorities have become important. However, it is not always easy for the decision makers to agree on measures to reduce risks based on
opposing concepts, such as security, privacy and cost. Therefore, we previously developed and proposed the “Multiple Risk Communicator" (MRC) with the following functions: (1) modeling
the support role of the risk specialist, (2) an optimization engine, and (3) displaying the computed results. In this paper, MRC program
version 1.0 is applied to the personal information leakage problem. The application process and validation of the results are discussed.
Abstract: In this study, the effect of mechanical activation on the synthesis of Fe3Al/Al2O3 nanocomposite has been investigated by using mechanochemical method. For this purpose, Aluminum powder and hematite as precursors, with stoichiometric ratio, have been utilized and other effective parameters in milling process were kept constant. Phase formation analysis, crystallite size measurement and lattice strain were studied by X-ray diffraction (XRD) by using Williamson-Hall method as well as microstructure and morphology were explored by Scanning electron microscopy (SEM). Also, Energy-dispersive X-ray spectroscopy (EDX) analysis was used in order to probe the particle distribution. The results showed that after 30-hour milling, the reaction was started, combustibly done and completed.
Abstract: In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought
Abstract: Calcite aCalcite and aragonite are the two common
polymorphs of CaCO3 observed as biominerals. It is universal that
the sea water contents a high Mg2+ (50mM) relative to Ca2+ (10mM).
In vivo crystallization, Mg2+ inhibits calcite formation. For this
reason, stony corals skeleton may be formed only aragonite crystals
in the biocalcification. It is special in case of soft corals of which
formed only calcite crystal; however, this interesting phenomenon,
still uncharacterized in the marine environment, has been explored in
this study using newly purified cell-free proteins isolated from the
endoskeletal sclerites of soft coral. By recording the decline of pH in
vitro, the control of CaCO3 nucleation and crystal growth by the cellfree
proteins was revealed. Using Atomic Force Microscope, here we
find that these endoskeletal cell-free proteins significantly design the
morphological shape in the molecular-scale kinetics of crystal
formation and those proteins act as surfactants to promote ion
attachment at calcite steps.nd aragonite are the two common polymorphs of CaCO3 observed as biominerals. It is universal that the sea water contents a high Mg2+ (50mM) relative to Ca2+ (10mM). In vivo crystallization, Mg2+ inhibits calcite formation. For this reason, stony corals skeleton may be formed only aragonite crystals in the biocalcification. It is special in case of soft corals of which formed only calcite crystal; however, this interesting phenomenon, still uncharacterized in the marine environment, has been explored in this study using newly purified cell-free proteins isolated from the endoskeletal sclerites of soft coral. By recording the decline of pH in vitro, the control of CaCO3 nucleation and crystal growth by the cell-free proteins was revealed. Using Atomic Force Microscope, here we find that these endoskeletal cell-free proteins significantly design the morphological shape in the molecular-scale kinetics of crystal formation and those proteins act as surfactants to promote ion attachment at calcite steps. KeywordsBiomineralization, Calcite, Cell-free protein, Soft coral
Abstract: In this paper, the existence of periodic solutions of a delayed competitive system with the effect of toxic substances is investigated by using the Gaines and Mawhin,s continuation theorem of coincidence degree theory on time scales. New sufficient conditions are obtained for the existence of periodic solutions. The approach is unified to provide the existence of the desired solutions for the continuous differential equations and discrete difference equations. Moreover, The approach has been widely applied to study existence of periodic solutions in differential equations and difference equations.
Abstract: In this article, the flow behavior around a NACA 0012 airfoil which is oscillating with different Reynolds numbers and in various amplitudes has been investigated numerically. Numerical simulations have been performed with ANSYS software. First, the 2- D geometry has been studied in different Reynolds numbers and angles of attack with various numerical methods in its static condition. This analysis was to choose the best turbulent model and comparing the grids to have the optimum one for dynamic simulations. Because the analysis was to study the blades of wind turbines, the Reynolds numbers were not arbitrary. They were in the range of 9.71e5 to 22.65e5. The angle of attack was in the range of -41.81° to 41.81°. By choosing the forward wind speed as the independent parameter, the others like Reynolds and the amplitude of the oscillation would be known automatically. The results show that the SST turbulent model is the best choice that leads the least numerical error with respect the experimental ones. Also, a dynamic stall phenomenon is more probable at lower wind speeds in which the lift force is less.
Abstract: The mosques have been appearance in Thailand since
Ayutthaya Kingdom (1350 to 1767 A.D.) Until today, more than 400 years later; there are many styles of art form behind their structure.
This research intended to identify Islamic Art in Thai mosques. A framework was applied using qualitative research methods; Thai
Muslims with dynamic roles in Islamic culture were interviewed. In
addition, a field survey of 40 selected mosques from 175 Thai
mosques was studied. Data analysis will be according to the pattern
of each period. The identification of Islamic Art in Thai Mosques are
1) the image of Thai identity: with Thai traditional art style and Government policy. 2) The image of the Ethnological identity: with
the traditional culture of Asian Muslims in Thailand. 3) The image of
the Nostalgia identity: with Islamic and Arabian conservative style.
4) The image of the Neo Classic identity: with Neo – Classic and
Contemporary art. 5) The image of the new identity: with Post
Modern and Deconstruction art.
Abstract: The structural interpretation of a part of eastern Potwar
(Missa Keswal) has been carried out with available seismological,
seismic and well data. Seismological data contains both the source
parameters and fault plane solution (FPS) parameters and seismic data
contains ten seismic lines that were re-interpreted by using well data.
Structural interpretation depicts two broad types of fault sets namely,
thrust and back thrust faults. These faults together give rise to pop up
structures in the study area and also responsible for many structural
traps and seismicity. Seismic interpretation includes time and depth
contour maps of Chorgali Formation while seismological interpretation
includes focal mechanism solution (FMS), depth, frequency,
magnitude bar graphs and renewal of Seismotectonic map. The Focal
Mechanism Solutions (FMS) that surrounds the study area are
correlated with the different geological and structural maps of the area
for the determination of the nature of subsurface faults. Results of
structural interpretation from both seismic and seismological data
show good correlation. It is hoped that the present work will help in
better understanding of the variations in the subsurface structure and
can be a useful tool for earthquake prediction, planning of oil field and
reservoir monitoring.
Abstract: In this paper, an optimal design of linear phase digital
high pass finite impulse response (FIR) filter using Particle Swarm
Optimization with Constriction Factor and Inertia Weight Approach
(PSO-CFIWA) has been presented. In the design process, the filter
length, pass band and stop band frequencies, feasible pass band and
stop band ripple sizes are specified. FIR filter design is a multi-modal
optimization problem. The conventional gradient based optimization
techniques are not efficient for digital filter design. Given the filter
specifications to be realized, the PSO-CFIWA algorithm generates a
set of optimal filter coefficients and tries to meet the ideal frequency
response characteristic. In this paper, for the given problem, the
designs of the optimal FIR high pass filters of different orders have
been performed. The simulation results have been compared to those
obtained by the well accepted algorithms such as Parks and
McClellan algorithm (PM), genetic algorithm (GA). The results
justify that the proposed optimal filter design approach using PSOCFIWA
outperforms PM and GA, not only in the accuracy of the
designed filter but also in the convergence speed and solution
quality.
Abstract: In this paper, we study the pulsatile flow of blood through stenotic arteries. The inner layer of arterial walls is modeled as a porous medium and human blood is assumed as an incompressible fluid. A numerical algorithm based on the finite element method is developed to simulate the blood flow through both the lumen region and the porous wall. The algorithm is then applied to study the flow behaviour and to investigate the significance of the non-Newtonian effect.
Abstract: The importance of supply chain and logistics
management has been widely recognised. Effective management of
the supply chain can reduce costs and lead times and improve
responsiveness to changing customer demands. This paper proposes a
multi-matrix real-coded Generic Algorithm (MRGA) based
optimisation tool that minimises total costs associated within supply
chain logistics. According to finite capacity constraints of all parties
within the chain, Genetic Algorithm (GA) often produces infeasible
chromosomes during initialisation and evolution processes. In the
proposed algorithm, chromosome initialisation procedure, crossover
and mutation operations that always guarantee feasible solutions
were embedded. The proposed algorithm was tested using three sizes
of benchmarking dataset of logistic chain network, which are typical
of those faced by most global manufacturing companies. A half
fractional factorial design was carried out to investigate the influence
of alternative crossover and mutation operators by varying GA
parameters. The analysis of experimental results suggested that the
quality of solutions obtained is sensitive to the ways in which the
genetic parameters and operators are set.
Abstract: Wireless sensor network can be applied to both abominable
and military environments. A primary goal in the design of
wireless sensor networks is lifetime maximization, constrained by
the energy capacity of batteries. One well-known method to reduce
energy consumption in such networks is data aggregation. Providing
efcient data aggregation while preserving data privacy is a challenging
problem in wireless sensor networks research. In this paper,
we present privacy-preserving data aggregation scheme for additive
aggregation functions. The Cluster-based Private Data Aggregation
(CPDA)leverages clustering protocol and algebraic properties of
polynomials. It has the advantage of incurring less communication
overhead. The goal of our work is to bridge the gap between
collaborative data collection by wireless sensor networks and data
privacy. We present simulation results of our schemes and compare
their performance to a typical data aggregation scheme TAG, where
no data privacy protection is provided. Results show the efficacy and
efficiency of our schemes.