Abstract: The main thrust of this paper is to assess the level of disclosure in the annual reports of non-financial Greek firms and to empirically investigate the hypothesized impact of several firm characteristics on the extent of mandatory disclosure. A disclosure checklist consisting of 100 mandatory items was developed to assess the level of disclosure in the 2009 annual reports of 43 Greek companies listed at the Athens stock exchange. The association between the level of disclosure and some firm characteristics was examined using multiple linear regression analysis. The study reveals that Greek companies on general have responded adequately to the mandatory disclosure requirements of the regulatory bodies. The findings also indicate that firm size was significant positively associated with the level of disclosure. The remaining variables such as age, profitability, liquidity, and board composition were found to be insignificant in explaining the variation of mandatory disclosures. The outcome of this study is undoubtedly of great concern to the investment community at large to assist in evaluating the extent of mandatory disclosure by Greek firms and explaining the variation of disclosure in light of firm-specific characteristics.
Abstract: The solution algorithm, based on Lagrangian relaxation, a sub-gradient method and a heuristic to find the upper bound of the solution, is proposed to solve the coordinated fleet routing and flight scheduling problems. Numerical tests are performed to evaluate the proposed algorithm using real operating data from two Taiwan airlines. The test results indicate that the solution algorithm is a significant improvement over those obtained with CPLEX, consequently they could be useful for allied airlines to solve coordinated fleet routing and flight scheduling problems.
Abstract: The aim of current research was to investigate ASLT method suitability for accelerated beer shelf-life determination. The research was accomplished on popular Latvian beer: light filtrated and unfiltered pasteurized beer with alcohol content 5.2%; dark filtrated pasteurized beer with alcohol content 4.2% with shelf-life five months. Bottled in dark glass bottles beer samples were storage during 20 weeks at several temperature regimes: +10±1 °C, +20±1 °C, +30±1 °C, +40±1 °C. Samples quality parameters as physically-chemical and microbiological was tested every two weeks using standard methods. It is possible to determine beer shelf-life rapidly during storage at +30±1 °C for filtered pasteurized light beer by 2.5 times, unfiltered pasteurized light beer by 1.4 times and for filtered pasteurized dark beer by 1.7 times. During preset experiments it was proved, that it is possible to determine beer shelf-life rapidly using ASLT method if beer storage temperature could be increased by +10±1 °C.
Abstract: Recent changes in food retailing structure have led to the development of large supercenters in suburban areas of the United States. These changes have led some authors to suggest that there are food deserts in some urban areas, where food is difficult to access, especially for disadvantaged consumers. This study tests the food desert hypothesis by comparing the distance from food retailers to food secure and food insecure households in one urban, Midwest neighborhood. This study utilizes GIS to compare household survey respondent locations against the location of various types of area food retailers. Results of this study indicate no apparent difference between food secure and insecure households in the reported importance of distance on the decision to shop at various retailers. However, there were differences in the spatial relationship between households and retailers. Food insecure households tended to be located slightly farther from large food retailers and slightly closer to convenience stores. Furthermore, food insecure households reported traveling slightly farther to their primary food retailer. The differences between the two groups was, however, relatively small.
Abstract: The urban transformation processes in its framework
and its general significance became a fundamental and vital subject
of consideration for both the developed and the developing societies.
It has become important to regulate the architectural systems adopted
by the city, to sustain the present development on one hand, and on
the other hand, to facilitate its future growth.
Thus, the study dealt with the phenomenon of urban
transformation of the Mediterranean cities, and the city of Alexandria
in particular, because of its significant historical and cultural legacy,
its historical architecture and its contemporary urbanization.
This article investigates the entirety of cities in the Mediterranean
region through the analysis of the relationship between inflation and
growth of these cities and the extent of the complexity of the city
barriers. We hope to analyze not only the internal transformations,
but the external relationships (both imperial and post-colonial) that
have shaped Alexandria city growth from the nineteenth century until
today.
Abstract: A new hybrid method to realise high-precision
distortion determination for optical ultra-precision 3D measurement
systems based on stereo cameras using active light projection is
introduced. It consists of two phases: the basic distortion
determination and the refinement. The refinement phase of the
procedure uses a plane surface and projected fringe patterns as
calibration tools to determine simultaneously the distortion of both
cameras within an iterative procedure. The new technique may be
performed in the state of the device “ready for measurement" which
avoids errors by a later adjustment. A considerable reduction of
distortion errors is achieved and leads to considerable improvements
of the accuracy of 3D measurements, especially in the precise
measurement of smooth surfaces.
Abstract: The purpose of this paper is to analyze determinants of
information security affecting adoption of the Web-based integrated
information systems (IIS). We introduced Web-based information
systems which are designed to formulate strategic plans for Peruvian
government. Theoretical model is proposed to test impact of
organizational factors (deterrent efforts and severity; preventive
efforts) and individual factors (information security threat; security
awareness) on intentions to proactively use the Web-based IIS .Our
empirical study results highlight that deterrent efforts and deterrent
severity have no significant influence on the proactive use intentions
of IIS, whereas, preventive efforts play an important role in proactive
use intentions of IIS. Thus, we suggest that organizations need to do
preventive efforts by introducing various information security
solutions, and try to improve information security awareness while
reducing the perceived information security threats.
Abstract: We investigate the ZnO role in the inherent protection
of old manuscripts to protect them against environmental damaging
effect of ultraviolet radiation, pollutant gasses, mold and bacteria. In
this study a cellulosic nanocomposite of ZnO were used as protective
coating on the surface of paper fibers. This layered nanocomposite
can act as a consolidate materials too. Furthermore, to determine how
well paper works screen objects from the damaging effects, two
accelerated aging mechanisms due to light and heat are discussed.
Results show good stability of papers with nanocomposite coating.
Also, a good light stability was shown in the colored paper that
treated with this nanocomposite. Furthermore, to demonstrate the
degree of antifungal and antibacterial properties of coated papers,
papers was treated with four common molds and bacteria and the
good preventive effects of coated paper against molds and bacteria
are described.
Abstract: This article illustrates that how non similar culture become a cause of constant anxiety among international students in China. For that, a survey was carried out among international students of Wuhan University, China. The association among non similar culture, non familiarity of Chinese culture, self finance students and food problem is looked at through a regression line, and in the light of empirical results, a model is anticipated which elucidates these results. Some suggestions were directed at the end which will help to mitigate the anxiety among prospective students in Chinese universities.
Abstract: People nowadays love to travel around the world.
Regardless of their location and time, they especially Muslims still need to perform their five times prayer. Normally for travelers, they
need to bring maps, compass and for Muslim, they even have to bring Qibla pointer when they travel. It is slightly difficult to
determine the Qibla direction and to know the time for each prayer. In this paper we present a new electronic device called Universal Qibla and Prayer Time Finder to locate the Qibla direction and to determine each prayer time based on the current user-s location. This device use PIC microcontroller equipped with digital compass and
Global Positioning System (GPS) where it will display the exact Qibla direction and prayer time automatically at any place in the world. This device is reliable, user friendly and accurate in
determining the Qibla direction and prayer time.
Abstract: In this work we report on preliminary analysis of a novel optoelectronic gas sensor based on an optical fiber integrated with a tetrakis(4-sulfonatophenyl)porphyrin (TPPS) thin film. The sensitive materials are selectively deposited on the core region of a fiber tip by UV light induced deposition technique. A simple and cheap process which can be easily extended to different porphyrin derivatives. When the TPPS film on the fiber tip is exposed to acid and/or base vapors, dramatic changes occur in the aggregation structure of the dye molecules in the film, from J- to H-type, resulting in a profound modification of their corresponding reflectance spectra. From the achieved experimental results it is evident that the presence of intense and narrow band peaks in the reflected spectra could be monitored to detect hazardous vapors.
Abstract: In the last years numerous applications of Human-
Computer Interaction have exploited the capabilities of Time-of-
Flight cameras for achieving more and more comfortable and precise
interactions. In particular, gesture recognition is one of the most active
fields. This work presents a new method for interacting with a virtual
object in a 3D space. Our approach is based on the fusion of depth
data, supplied by a ToF camera, with color information, supplied
by a HD webcam. The hand detection procedure does not require
any learning phase and is able to concurrently manage gestures of
two hands. The system is robust to the presence in the scene of
other objects or people, thanks to the use of the Kalman filter for
maintaining the tracking of the hands.
Abstract: The paper is included within the framework of a
complex research program, which was initiated from the hypothesis
arguing on the existence of a correlation between pineal indolic and
peptide hormones and the somatic development rhythm, including
thus the epithalamium-epiphysis complex involvement. At birds,
pineal gland contains a circadian oscillator, playing a main role in the
temporal organization of the cerebral functions. The secretion of
pineal indolic hormones is characterized by a high endogenous
rhythmic alternation, modulated by the light/darkness (L/D)
succession and by temperature as well. The research has been carried
out using 100 chicken broilers - “Ross" commercial hybrid,
randomly allocated in two experimental batches: Lc batch, reared
under a 12L/12D lighting schedule and Lexp batch, which was photic
pinealectomised through continuous exposition to light (150 lux, 24
hours, 56 days). Chemical and physical features of the meat issued
from breast fillet and thighs muscles have been studied, determining
the dry matter, proteins, fat, collagen, salt content and pH value, as
well. Besides the variations of meat chemical composition in relation
with lighting schedule, other parameters have been studied: live
weight dynamics, feed intake and somatic development degree. The
achieved results became significant since chickens have 7 days of
age, some variations of the studied parameters being registered,
revealing that the pineal gland physiologic activity, in relation with
the lighting schedule, could be interpreted through the monitoring of
the somatic development technological parameters, usually studied
within the chicken broilers rearing aviculture practice.
Abstract: Electricity market activities and a growing demand for electricity have led to heavily stressed power systems. This requires operation of the networks closer to their stability limits. Power system operation is affected by stability related problems, leading to unpredictable system behavior. Voltage stability refers to the ability of a power system to sustain appropriate voltage levels through large and small disturbances. Steady-state voltage stability is concerned with limits on the existence of steady-state operating points for the network. FACTS devices can be utilized to increase the transmission capacity, the stability margin and dynamic behavior or serve to ensure improved power quality. Their main capabilities are reactive power compensation, voltage control and power flow control. Among the FACTS controllers, Static Var Compensator (SVC) provides fast acting dynamic reactive compensation for voltage support during contingency events. In this paper, voltage stability assessment with appropriate representations of tap-changer transformers and SVC is investigated. Integrating both of these devices is the main topic of this paper. Effect of the presence of tap-changing transformers on static VAR compensator controller parameters and ratings necessary to stabilize load voltages at certain values are highlighted. The interrelation between transformer off nominal tap ratios and the SVC controller gains and droop slopes and the SVC rating are found. P-V curves are constructed to calculate loadability margins.
Abstract: The use of a Geographic Information System (GIS) in
roadway lighting to show the state of street-lighting and nighttime
accident is demonstrated. Geographical maps were generated
showing colored streets based on how much of the street's length is
illuminated. The night to daytime accidents ratio at intersections
were found along with the state of lighting at those intersections.
The result is a method to show the state of street-lighting at roads and
intersections and a quick guide for decision makers to implement
strategies for better street-lighting to reduce night time traffic
accidents in a particular district.
Abstract: Ipomoea batatas (Sweetpotato) is currently ranked
sixth in the total world food production and are planted mainly for
their storage roots. The present study was undertaken to evaluate and
compare the antioxidant properties of the leaf and carotenoids extract
from the Ipomoea batatas var. Oren leaves. Total flavonoids in the
leaf extract was 144.6 ± 40.5 μg/g compared to 114.86 ± 4.35 μg/g
catechin equivalent in the carotenoids extract. Total polyphenols in
the leaf extracts (3.470 ± 0.024 GAE g/100g DW) was slightly higher
compared to carotenoids extract (2.994 ± 0.078 GAE g/100g DW).
The carotenoids extract marked a higher radical scavenging capacity
with the IC50= 491.86 μg/ml compared to leaf extract (IC50= 545.39
μg/ml). Concentration-dependent reducing activity was observed for
both extracts. Thus, the carotenoids extraction process retained most
of the antioxidant capacity from the leaves and can be made into
potential natural yellow dye with antioxidant property.
Abstract: A logic model for analyzing complex systems- stability
is very useful to many areas of sciences. In the real world, we are
enlightened from some natural phenomena such as “biosphere", “food
chain", “ecological balance" etc. By research and practice, and taking
advantage of the orthogonality and symmetry defined by the theory of
multilateral matrices, we put forward a logic analysis model of
stability of complex systems with three relations, and prove it by
means of mathematics. This logic model is usually successful in
analyzing stability of a complex system. The structure of the logic
model is not only clear and simple, but also can be easily used to
research and solve many stability problems of complex systems. As an
application, some examples are given.
Abstract: Operational safety of critical systems, such as nuclear power plants, industrial chemical processes and means of transportation, is a major concern for system engineers and operators. A means to assure that is on-line safety monitors that deliver three safety tasks; fault detection and diagnosis, alarm annunciation and fault controlling. While current monitors deliver these tasks, benefits and limitations in their approaches have at the same time been highlighted. Drawing from those benefits, this paper develops a distributed monitor based on semi-independent agents, i.e. a multiagent system, and monitoring knowledge derived from a safety assessment model of the monitored system. Agents are deployed hierarchically and provided with knowledge portions and collaboration protocols to reason and integrate over the operational conditions of the components of the monitored system. The monitor aims to address limitations arising from the large-scale, complicated behaviour and distributed nature of monitored systems and deliver the aforementioned three monitoring tasks effectively.
Abstract: The majority of micro-entrepreneurs in Malaysia
operate very small-scaled business activities such as food stalls,
burger stalls, night market hawkers, grocery stores, constructions,
rubber and oil palm small holders, and other agro-based services and
activities. Why are they venturing into entrepreneurship - is it for
survival, out of interest or due to encouragement and assistance from
the local government? And why is it that some micro-entrepreneurs
are lagging behind in entrepreneurship, and what do they need to
rectify this situation so that they are able to progress further?
Furthermore, what are the skills that the micro entrepreneurs should
developed to transform them into successful micro-enterprises and
become small and medium-sized enterprises (SME)? This paper
proposes a 7-Step approach that can serve as a basis for identification
of critical entrepreneurial success factors that enable policy makers,
practitioners, consultants, training managers and other agencies in
developing tools to assist micro business owners. This paper also
highlights the experience of one of the successful companies in
Malaysia that has transformed from micro-enterprise to become a
large organization in less than 10 years.
Abstract: This paper presents an efficient emission constrained
hydrothermal scheduling algorithm that deals with nonlinear
functions such as the water discharge characteristics, thermal cost,
and transmission loss. It is then incorporated into the hydrothermal
coordination program. The program has been tested on a practical
utility system having 32 thermal and 12 hydro generating units. Test
results show that a slight increase in production cost causes a
substantial reduction in emission.