Abstract: We identify clawback triggers from firms- proxy
statements (Form DEF 14A) and use the likelihood of restatements to
proxy for financial reporting quality. Based on a sample of 578 U.S.
firms that voluntarily adopt clawback provisions during 2003-2009,
when restatement-based triggers could be decomposed into two types:
fraud and unintentional error, and we do observe the evidence that
using fraud triggers is associated with high financial reporting quality.
The findings support that fraud triggers can enhance deterrent effect of
clawback provision by establishing a viable disincentive against fraud,
misconduct, and otherwise harmful acts. These results are robust to
controlling for the compensation components, to different sample
specifications and to a number of sensitivity.
Abstract: Within this work High Temperature Single Impact
Studies were performed to evaluate deformation mechanisms at
different energy and momentum levels. To show the influence of
different microstructures and hardness levels and their response to
single impacts four different materials were tested at various
temperatures up to 700°C. One carbide reinforced NiCrBSi based
Metal Matrix Composite and three different steels were tested. The
aim of this work is to determine critical energies for fracture
appearance and the materials response at different energy and
momenta levels. Critical impact loadings were examined at elevated
temperatures to limit operating conditions in impact dominated
regimes at elevated temperatures. The investigations on the
mechanisms were performed using different means of microscopy at
the surface and in metallographic cross sections. Results indicate
temperature dependence of the occurrence of cracks in hardphase
rich materials, such as Metal Matrix Composites High Speed Steels
and the influence of different impact momenta at constant energies
on the deformation of different steels.
Abstract: Management Systems are powerful tools for businesses
to manage quality , environmental and occupational health and safety
requirements . where once these systems were considered as stand
alone control mechanisms , industry is now opting to increase the
efficiency of these documented systems through a more integrated
approach . System integration offers a significant step forward, where
there are similarities between system components , reducing
duplication and adminstration costs and increasing efficiency .
At first , this paper reviews integrated management system structure
and its benefits. The second part of this paper focuses on the one
example implementation of such a system at Imam Khomeini
Hospital and in final part of the paper will be discuss outcomes of
that proccess .
Abstract: Serial hierarchical support vector machine (SHSVM)
is proposed to discriminate three brain tissues which are white matter
(WM), gray matter (GM), and cerebrospinal fluid (CSF). SHSVM
has novel classification approach by repeating the hierarchical
classification on data set iteratively. It used Radial Basis Function
(rbf) Kernel with different tuning to obtain accurate results. Also as
the second approach, segmentation performed with DAGSVM
method. In this article eight univariate features from the raw DTI data
are extracted and all the possible 2D feature sets are examined within
the segmentation process. SHSVM succeed to obtain DSI values
higher than 0.95 accuracy for all the three tissues, which are higher
than DAGSVM results.
Abstract: Public sector corruption has long-term and damaging
effects that are deep and broad. Addressing corruption relies on
understanding the drivers that precipitate acts of corruption and
developing educational programs that target areas of vulnerability.
This paper provides an innovative approach to explore the nature of
corruption by drawing on the perceptions and ideas of a group of
public servants who have been part of a corruption investigation. The
paper examines these reflections through the ideas of Pierre Bourdieu
and Alfred Schutz to point to some of the steps that can lead to
corrupt activity. The paper demonstrates that phenomenological
inquiry is useful in the exploration of corruption and, as a theoretical
framework, it highlights that corruption emerges through a
combination of conflict, doubt and uncertainty. The paper calls for
anti-corruption education programs to be attentive to way in which
these conditions can influence the steps into corruption.
Abstract: Green buildings have been commonly cited to be more
expensive than conventional buildings. However, limited research
has been conducted to clearly identify elements that contribute to this
cost differential. The construction cost of buildings can be typically
divided into “hard" costs and “soft" cost elements. Using a review
analysis of existing literature, the study identified six main elements
in green buildings that contribute to the general cost elements that are
“soft" in nature. The six elements found are insurance, developer-s
experience, design cost, certification, commissioning and energy
modeling. Out of the six elements, most literatures have highlighted
the increase in design cost for green design as compared to
conventional design due to additional architectural and engineering
costs, eco-charettes, extra design time, and the further need for a
green consultant. The study concluded that these elements of soft cost
contribute to the green premium or cost differential of green
buildings.
Abstract: This paper suggests a fast and stable Target Tracking
system in collaborative control of UAV and UGV. Wi-Fi communication range is limited in collaborative control of UAV and UGV. Thus, to secure a stable communications, UAV and UGV have
to be kept within a certain distance from each other. But existing
method which uses UAV Vertical Camera to follow the motion of
UGV is likely to lose a target with a sudden movement change.
Eventually, UGV has disadvantages that it could only move at a low
speed and not make any sudden change of direction in order to keep
track of the target. Therefore, we suggest utilizing AR Drone UAV front camera to track fast-moving and Omnidirectional Mecanum
Wheel UGV.
Abstract: This paper proposes a vehicle-to-vehicle propagation
model implemented with SDL. To estimate the channel
characteristics for Inter-Vehicle communication, we first define a
predicted propagation pathloss between the moving vehicles under
three typical scenarios. A Ray-tracing method is used for the simple
gamma model performance.
Abstract: In recent years linguistic research has turned
increasing attention to covert/overt strategies to modulate authorial
stance and positioning in scientific texts, and to the recipients'
response. This study discussed some theoretical implications of the
use of rhetoric in scientific communication and analysed qualitative
data from the authoritative The Cognitive Neurosciences III (2004)
volume. Its genre-identity, status and readability were considered, in
the social interactive context of contemporary disciplinary discourses
– in their polyphony of traditional and new, emerging genres.
Evidence was given of the ways its famous authors negotiate and
shape knowledge and research results – explicitly appraising team
work and promoting faith in the fast-paced progress of Cognitive
Neuroscience, also through experiential metaphors – by presenting a
set of examples, ordered according to their dominant rhetorical
quality.
Abstract: Today, transport and logistic systems are often tightly
integrated in the production. Lean production and just-in-time delivering create multiple constraints that have to be fulfilled. As transport networks often have evolved over time they are very
expensive to change. This paper describes a discrete-event-simulation
system which simulates transportation models using real time
resource routing and collision avoidance. It allows for the
specification of own control algorithms and validation of new
strategies. The simulation is integrated into a virtual reality (VR)
environment and can be displayed in 3-D to show the progress.
Simulation elements can be selected through VR metaphors. All data
gathered during the simulation can be presented as a detailed summary afterwards. The included cost-benefit calculation can help to optimize the financial outcome. The operation of this approach is shown by the example of a timber harvest simulation.
Abstract: It is an important task in Korean-English machine
translation to classify the gender of names correctly. When a sentence
is composed of two or more clauses and only one subject is given as a proper noun, it is important to find the gender of the proper noun
for correct translation of the sentence. This is because a singular pronoun has a gender in English while it does not in Korean. Thus,
in Korean-English machine translation, the gender of a proper noun should be determined. More generally, this task can be expanded into the classification of the general Korean names. This paper proposes a statistical method for this problem. By considering a name as just
a sequence of syllables, it is possible to get a statistics for each name from a collection of names. An evaluation of the proposed method
yields the improvement in accuracy over the simple looking-up of the
collection. While the accuracy of the looking-up method is 64.11%, that of the proposed method is 81.49%. This implies that the proposed
method is more plausible for the gender classification of the Korean names.
Abstract: The problem of spam has been seriously troubling the Internet community during the last few years and currently reached an alarming scale. Observations made at CERN (European Organization for Nuclear Research located in Geneva, Switzerland) show that spam mails can constitute up to 75% of daily SMTP traffic. A naïve Bayesian classifier based on a Bag Of Words representation of an email is widely used to stop this unwanted flood as it combines good performance with simplicity of the training and classification processes. However, facing the constantly changing patterns of spam, it is necessary to assure online adaptability of the classifier. This work proposes combining such a classifier with another NBC (naïve Bayesian classifier) based on pairs of adjacent words. Only the latter will be retrained with examples of spam reported by users. Tests are performed on considerable sets of mails both from public spam archives and CERN mailboxes. They suggest that this architecture can increase spam recall without affecting the classifier precision as it happens when only the NBC based on single words is retrained.
Abstract: Magnetic and semiconductor nanomaterials exhibit
novel magnetic and optical properties owing to their unique size and
shape-dependent effects. With shrinking the size down to nanoscale
region, various anomalous properties that normally not present in bulk
start to dominate. Ability in harnessing of these anomalous properties
for the design of various advance electronic devices is strictly
dependent on synthetic strategies. Hence, current research has focused
on developing a rational synthetic control to produce high quality
nanocrystals by using organometallic approach to tune both size and
shape of the nanomaterials. In order to elucidate the growth
mechanism, transmission electron microscopy was employed as a
powerful tool in performing real time-resolved morphologies and
structural characterization of magnetic (Fe3O4) and semiconductor
(ZnO) nanocrystals. The current synthetic approach is found able to
produce nanostructures with well-defined shapes. We have found that
oleic acid is an effective capping ligand in preparing oxide-based
nanostructures without any agglomerations, even at high temperature.
The oleate-based precursors and capping ligands are fatty acid
compounds, which are respectively originated from natural palm oil
with low toxicity. In comparison with other synthetic approaches in
producing nanostructures, current synthetic method offers an effective
route to produce oxide-based nanomaterials with well-defined shapes
and good monodispersity. The nanocystals are well-separated with
each other without any stacking effect. In addition, the as-synthesized
nanopellets are stable in terms of chemically and physically if
compared to those nanomaterials that are previous reported. Further
development and extension of current synthetic strategy are being
pursued to combine both of these materials into nanocomposite form
that will be used as “smart magnetic nanophotocatalyst" for industry
waste water treatment.
Abstract: Presents a concept for a multidisciplinary process
supporting effective task transitions between different technical
domains during the architectural design stage.
A system configuration challenge is the multifunctional driven
increased solution space. As a consequence, more iteration is needed
to find a global optimum, i.e. a compromise between involved
disciplines without negative impact on development time. Since state
of the art standards like ISO 15288 and VDI 2206 do not provide a
detailed methodology on multidisciplinary design process, higher
uncertainties regarding final specifications arise. This leads to the
need of more detailed and standardized concepts or processes which
could mitigate risks.
The performed work is based on analysis of multidisciplinary
interaction, of modeling and simulation techniques. To demonstrate
and prove the applicability of the presented concept, it is applied to
the design of aircraft high lift systems, in the context of the
engineering disciplines kinematics, actuation, monitoring, installation
and structure design.
Abstract: In this paper, the issue of pth moment stability of a class of stochastic neural networks with mixed delays is investigated. By establishing two integro-differential inequalities, some new sufficient conditions ensuring pth moment exponential stability are obtained. Compared with some previous publications, our results generalize some earlier works reported in the literature, and remove some strict constraints of time delays and kernel functions. Two numerical examples are presented to illustrate the validity of the main results.
Abstract: Coriander is an annual and herbaceous plant, belong to
the apiaceae family. This plant is cultivated world widely. It is well
known for having medicinal properties. The aim of this experiment
was to study seed quality of species grown in Kermanshah
conditions. The experiment was carried out in research farm, Campus
of Agriculture and Natural Resources, Razi University, Kermanshah,
Iran. Coriander (local type) was grown in late spring May (5th and
20th) and Jun (4th and 19th), and plant density (10, 30, 50 and 70
plants m-2) in 2009. The experimental plots were laid out in a
factorial according to a randomized complete block design with three
replications. The fruits were harvest between 83.5 – 106.5 days after
sowing. The essential oil and oil content was extracted by Clevenger
and Soxhlet apparatuses, respectively. Results showed that delay at
planting date increased the oil content. Also, with the increase at
plant density was decreased oil content and essential oil.
Abstract: The primary objective of this study is to test whether
there is any difference in performance between funded and nonfunded
registered charity organizations. In this study, performance as
the dependent variable is measured using total donations. Using a
sample of 101 charity organizations registered with the Registry of
Society, analysis of variance (ANOVA) results indicate that there is a
difference in financial performance between funded and non-funded
charity organizations. The study provides empirical evidence to
resource providers and the policy makers in scrutinizing the decision
to disburse their funds and resources to these charity organizations.
Abstract: With high speed vessels getting ever more sophisti-cated, travelling at higher and higher speeds and operating in With high speed vessels getting ever more sophisticated,
travelling at higher and higher speeds and operating in areas of
high maritime traffic density, training becomes of the highest priority
to ensure that safety levels are maintained, and risks are adequately
mitigated. Training onboard the actual craft on the actual route still
remains the most effective way for crews to gain experience. However,
operational experience and incidents during the last 10 years
demonstrate the need for supplementary training whether in the area
of simulation or man to man, man/ machine interaction. Training and
familiarisation of the crew is the most important aspect in preventing
incidents. The use of simulator, computer and web based training
systems in conjunction with onboard training focusing on critical
situations will improve the man machine interaction and thereby
reduce the risk of accidents. Today, both ship simulator and bridge
teamwork courses are now becoming the norm in order to improve
further emergency response and crisis management skills. One of the
main causes of accidents is the human factor. An efficient way to
reduce human errors is to provide high-quality training to the personnel
and to select the navigators carefully.areas of high maritime traffic density, training becomes of the highest priority to ensure that safety levels are maintained, and risks are adequately mitigated. Training onboard the actual craft on the actual route still remains the most effective way for crews to gain experience. How-ever, operational experience and incidents during the last 10 years demonstrate the need for supplementary training whether in the area of simulation or man to man, man/ machine interaction. Training and familiarisation of the crew is the most important aspect in preventing incidents. The use of simulator, computer and web based training systems in conjunction with onboard training focusing on critical situations will improve the man machine interaction and thereby reduce the risk of accidents. Today, both ship simulator and bridge teamwork courses are now becoming the norm in order to improve further emergency response and crisis management skills. One of the main causes of accidents is the human factor. An efficient way to reduce human errors is to provide high-quality training to the person-nel and to select the navigators carefully. KeywordsCBT - WBT systems, Human factors.
Abstract: The projection methods, usually viewed as the methods
for computing eigenvalues, can also be used to estimate pseudospectra.
This paper proposes a kind of projection methods for computing
the pseudospectra of large scale matrices, including orthogonalization
projection method and oblique projection method respectively. This
possibility may be of practical importance in applications involving
large scale highly nonnormal matrices. Numerical algorithms are
given and some numerical experiments illustrate the efficiency of
the new algorithms.
Abstract: Natural pozzolan (NP) is one of the potential
prehistoric alternative binders in the construction industry. It has
been investigated as cement replacement in ordinary concrete by
several researchers for many purposes. Various supplementary
cementitious materials (SCMs) such as fly ash, limestone dust and
silica fume are widely used in the production of SCC; however,
limited studies to address the effect of NP on the properties of SCC
are documented. The current research is composed of different SCC
paste and concrete mixtures containing different replacement levels
of local NP as an alternative SCM. The effect of volume of paste
containing different amounts of local NP related to W/B ratio and
cement content on SCC fresh properties was assessed. The variations
in the fresh properties of SCC paste and concrete represented by
slump flow (flowability) and the flow rate were determined and
discussed. The results indicated that the flow properties of SCC paste
and concrete mixtures, at their optimized superplasticizer dosages,
were affected by the binder content of local NP and the total volume
fraction of SCC paste.