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: In recent years, it has been proposed security
architecture for sensor network.[2][4]. One of these, TinySec by Chris
Kalof, Naveen Sastry, David Wagner had proposed Link layer security
architecture, considering some problems of sensor network. (i.e :
energy, bandwidth, computation capability,etc). The TinySec employs
CBC_mode of encryption and CBC-MAC for authentication based on
SkipJack Block Cipher. Currently, This TinySec is incorporated in the
TinyOS for sensor network security.
This paper introduces TinyHash based on general hash algorithm.
TinyHash is the module in order to replace parts of authentication and
integrity in the TinySec. it implies that apply hash algorithm on
TinySec architecture. For compatibility about TinySec, Components
in TinyHash is constructed as similar structure of TinySec. And
TinyHash implements the HMAC component for authentication and
the Digest component for integrity of messages. Additionally, we
define the some interfaces for service associated with hash algorithm.
Abstract: Flow field around hypersonic vehicles is very
complex and difficult to simulate. The boundary layers are squeezed
between shock layer and body surface. Resolution of boundary layer,
shock wave and turbulent regions where the flow field has high
values is difficult of capture. Detached eddy simulation (DES) is a
modification of a RANS model in which the model switches to a
subgrid scale formulation in regions fine enough for LES
calculations. Regions near solid body boundaries and where the
turbulent length scale is less than the maximum grid dimension are
assigned the RANS mode of solution. As the turbulent length scale
exceeds the grid dimension, the regions are solved using the LES
mode. Therefore the grid resolution is not as demanding as pure LES,
thereby considerably cutting down the cost of the computation. In
this research study hypersonic flow is simulated at Mach 8 and
different angle of attacks to resolve the proper boundary layers and
discontinuities. The flow is also simulated in the long wake regions.
Mesh is little different than RANS simulations and it is made dense
near the boundary layers and in the wake regions to resolve it
properly. Hypersonic blunt cone cylinder body with frustrum at angle
5o and 10 o are simulated and there aerodynamics study is performed
to calculate aerodynamics characteristics of different geometries. The
results and then compared with experimental as well as with some
turbulence model (SA Model). The results achieved with DES
simulation have very good resolution as well as have excellent
agreement with experimental and available data. Unsteady
simulations are performed for DES calculations by using duel time
stepping method or implicit time stepping. The simulations are
performed at Mach number 8 and angle of attack from 0o to 10o for
all these cases. The results and resolutions for DES model found
much better than SA turbulence model.
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: As is needless to say; a majority of accidents, which occur, are due to drunk driving. As such, there is no effective mechanism to prevent this. Here we have designed an integrated system for the same purpose. Alcohol content in the driver-s body is detected by means of an infrared breath analyzer placed at the steering wheel. An infrared cell directs infrared energy through the sample and any unabsorbed energy at the other side is detected. The higher the concentration of ethanol, the more infrared absorption occurs (in much the same way that a sunglass lens absorbs visible light, alcohol absorbs infrared light). Thus the alcohol level of the driver is continuously monitored and calibrated on a scale. When it exceeds a particular limit the fuel supply is cutoff. If the device is removed also, the fuel supply will be automatically cut off or an alarm is sounded depending upon the requirement. This does not happen abruptly and special indicators are fixed at the back to avoid inconvenience to other drivers using the highway signals. Frame work for integration of sensors and control module in a scalable multi-agent system is provided .A SMS which contains the current GPS location of the vehicle is sent via a GSM module to the police control room to alert the police. The system is foolproof and the driver cannot tamper with it easily. Thus it provides an effective and cost effective solution for the problem of drunk driving in vehicles.
Abstract: A serious problem on the WWW is finding reliable
information. Not everything found on the Web is true and the
Semantic Web does not change that in any way. The problem will be
even more crucial for the Semantic Web, where agents will be
integrating and using information from multiple sources. Thus, if an
incorrect premise is used due to a single faulty source, then any
conclusions drawn may be in error. Thus, statements published on
the Semantic Web have to be seen as claims rather than as facts, and
there should be a way to decide which among many possibly
inconsistent sources is most reliable. In this work, we propose a trust
model for the Semantic Web. The proposed model is inspired by the
use trust in human society. Trust is a type of social knowledge and
encodes evaluations about which agents can be taken as reliable
sources of information or services. Our proposed model allows
agents to decide which among different sources of information to
trust and thus act rationally on the semantic web.
Abstract: Recently, business environment and customer needs
have become rapidly changing, hence it is very difficult to fulfill
sophisticated customer needs by product or service innovation only. In
practice, to cope with this problem, various manufacturing companies
have developed services to combine with their products. Along with
this, many academic studies on PSS (Product Service System) which is
the integrated system of products and services have been conducted
from the viewpoint of manufacturers. On the other hand, service
providers are also attempting to develop service-supporting products
to increase their service competitiveness and provide differentiated
value. However, there is a lack of research based on the service-centric
point of view. Accordingly, this paper proposes a concept generation
method for service-supporting product development from the
service-centric point of view. This method is designed to be executed
in five consecutive steps: situation analysis, problem definition,
problem resolution, solution evaluation, and concept generation. In
the proposed approach, some tools of TRIZ (Theory of Solving
Inventive Problem) such as ISQ (Innovative Situation Questionnaire)
and 40 inventive principles are employed in order to define problems
of the current services and solve them by generating
service-supporting product concepts. This research contributes to the
development of service-supporting products and service-centric PSSs.
Abstract: Charge Simulation Method (CSM) is one of the very widely used numerical field computation technique in High Voltage (HV) engineering. The high voltage fields of varying non uniformities are encountered in practice. CSM programs being case specific, the simulation accuracies heavily depend on the user (programmers) experience. Here is an effort to understand CSM errors and evolve some guidelines to setup accurate CSM models, relating non uniformities with assignment factors. The results are for the six-point-charge model of sphere-plane gap geometry. Using genetic algorithm (GA) as tool, optimum assignment factors at different non uniformity factors for this model have been evaluated and analyzed. It is shown that the symmetrically placed six-point-charge models can be good enough to set up CSM programs with potential errors less than 0.1% when the field non uniformity factor is greater than 2.64 (field utilization factor less than 52.76%).
Abstract: Single photon detectors have been fabricated NbN
nano wire. These detectors are fabricated from high quality, ultra
high vacuum sputtered NbN thin films on a sapphire substrate. In this
work a typical schematic of the nanowire Single Photon Detector
structure and then driving and measurement electronic circuit are
shown.
The response of superconducting nanowire single photon detectors
during a photo detection event, is modeled by a special electrical
circuits (two circuit).
Finally, current through the wire is calculated by solving
equations of models.
Abstract: The concepts of knowledge creation and innovation
have a strong relationship but this relationship has not been examined
systematically. This study examines the utilization of knowledge
creation processes of the Theory of Knowledge Creation in Higher
Education Institutions. These processes consist of socialization,
externalization, combination and internalization. This study suggests
that the utilization of these processes will give impacts on innovation
in academic performance. A cross-sectional study was conducted
using survey questionnaires to collect data of the utilization of
knowledge creation processes and classroom-s innovation. The
samples are Business Management students of a Malaysian Higher
Education Institution. The results of this study could help Higher
Education Institutions to enrich the learning process of students
through knowledge creation and innovation.
Abstract: This research was aimed to develop and determine the
quality of online learning activities kit as well as to examine the
learning achievement of students and their satisfaction towards the kit
through authentic assessment. The tools in this research contained
online learning activities kit on plant in Thai literature in compliance
with the School Botanical Garden of Plant Genetic Conservation
Project under the Royal Initiative of Her Royal Highness Princess
Maha Chakri Sirindhorn, the assessment form, the learning
achievement test, the satisfaction form and the authentic assessment
form. The population consisted of 40 students in the second range of
primary years (Prathomsuksa 4 to 6) at Ban Khao Rak School,
Suratthani Province, Thailand. The research results showed that the
content quality of the developed online learning activities kit as
assessed by the experts was 4.70 on average or at very high level.
The pre-test and post-test comparison was made to examine the
learning achievement and it revealed that the post-test score was
higher than the pre-test score with statistical significance at the .01
level. The satisfaction of the sampling group towards the online
learning activities kit was 4.74 or at the highest level. The authentic
assessment showed an average of 1.69 or at good level. Therefore,
the online learning activities kit on plant in Thai literature in
compliance with the School Botanical Garden of Plant Genetic
Conservation Project under the Royal Initiative of Her Royal
Highness Princess Maha Chakri Sirindhorn could be used in real
classroom situations.
Abstract: The aim of the study was to investigate the possible
use of commercial Computational Fluid Dynamics (CFD) software in
the design process of a domestic gas boiler. Because of the limited
computational resources some simplifications had to be made in
order to contribute to the design in a reasonable timescale.
The porous media model was used in order to simulate the
influence of the pressure drop characteristic of particular elements of
a heat transfer system on the water-flow distribution in the system.
Further, a combination of CFD analyses and spread sheet
calculations was used in order to solve the flow distribution problem.
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: Super-resolution is nowadays used for a high-resolution
image produced from several low-resolution noisy frames. In
this work, we consider the problem of high-quality interpolation of a
single noise-free image. Such images may come from different sources,
i.e., they may be frames of videos, individual pictures, etc. On
the other hand, in the encoder we apply a downsampling via
bidimen-sional interpolation of each frame, and in the decoder we
apply a upsampling by which we restore the original size of the
image. If the compression ratio is very high, then we use a
convolutive mask that restores the edges, eliminating the blur.
Finally, both, the encoder and the complete decoder are implemented
on General-Purpose computation on Graphics Processing Units
(GPGPU) cards. In fact, the mentioned mask is coded inside texture
memory of a GPGPU.
Abstract: The integration between technology of remote
sensing, information from the data of digital image, and modeling
technology for the simulation of water quality will provide easiness
during the observation on the quality of water changes on the river
surface. For example, Ciliwung River which is contaminated with
non-point source pollutant from household wastes, particularly on its
downstream. This fact informed that the quality of water in this river
is getting worse. The land use for settlements and housing ranges
between 62.84% - 81.26% on the downstream of Ciliwung River,
give a significant picture in seeing factors that affected the water
quality of Ciliwung River.
Abstract: The challenge in the swing-up problem of double
inverted pendulum on a cart (DIPC) is to design a controller that
bring all DIPC's states, especially the joint angles of the two links,
into the region of attraction of the desired equilibrium. This paper
proposes a new method to swing-up DIPC based on a series of restto-
rest maneuvers of the first link about its vertically upright
configuration while holding the cart fixed at the origin. The rest-torest
maneuvers are designed such that each one results in a net gain
in energy of the second link. This results in swing-up of DIPC-s
configuration to the region of attraction of the desired equilibrium. A
three-step algorithm is provided for swing-up control followed by the
stabilization step. Simulation results with a comparison to an
experimental work done in the literature are presented to demonstrate
the efficacy of the approach.
Abstract: This paper presents design, analysis and comparison of the different rotor type permanent magnet machines. The presented machines are designed as having same geometrical dimensions and same materials for comparison. The main machine parameters of interior and exterior rotor type machines including eddy current effect, torque-speed characteristics and magnetic analysis are investigated using MAXWELL program. With this program, the components of the permanent magnet machines can be calculated with high accuracy. Six types of Permanent machines are compared with respect to their topology, size, magnetic field, air gap flux, voltage, torque, loss and efficiency. The analysis results demonstrate the effectiveness of the proposed machines design methodology. We believe that, this study will be a helpful resource in terms of examination and comparison of the basic structure and magnetic features of the PM (Permanent magnet) machines which have different rotor structure.
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: Speech enhancement is the process of eliminating
noise and increasing the quality of a speech signal, which is
contaminated with other kinds of distortions. This paper is on
developing an optimum cascaded system for speech enhancement.
This aim is attained without diminishing any relevant speech
information and without much computational and time complexity.
LMS algorithm, Spectral Subtraction and Kalman filter have been
deployed as the main de-noising algorithms in this work. Since these
algorithms suffer from respective shortcomings, this work has been
undertaken to design cascaded systems in different combinations and
the evaluation of such cascades by qualitative (listening) and
quantitative (SNR) tests.