Abstract: This paper investigates the effect of International
Financial Reporting Standards (IFRS) adoption on the frequency of
earnings managements towards small positive profits. We focus on
two emerging markets IFRS adopters: South Africa and Turkey.
We tested our logistic regression using appropriate panelestimation
techniques over a sample of 330 South African and 210
Turkish firm-year observations over the period 2002-2008. Our
results document that mandatory adoption of IFRS is not associated
with a reduction in earnings management towards small positive
profits in emerging markets. These results contradict most of the
previous findings of the studies conducted in developed countries.
Based on the legal system factor, we compare the intensity of
earnings management between a code law country (Turkey) and a
common law country (South Africa) over the pre and post-adoption
periods. Our findings show that the frequency of such earnings
management practice increases significantly for the code law
country.
Abstract: Web-based cooperative learning focuses on (1) the interaction and the collaboration of community members, and (2) the sharing and the distribution of knowledge and expertise by network technology to enhance learning performance. Numerous research literatures related to web-based cooperative learning have demonstrated that cooperative scripts have a positive impact to specify, sequence, and assign cooperative learning activities. Besides, literatures have indicated that role-play in web-based cooperative learning environments enhances two or more students to work together toward the completion of a common goal. Since students generally do not know each other and they lack the face-to-face contact that is necessary for the negotiation of assigning group roles in web-based cooperative learning environments, this paper intends to further extend the application of genetic algorithm (GA) and propose a GA-based algorithm to tackle the problem of role assignment in web-based cooperative learning environments, which not only saves communication costs but also reduces conflict between group members in negotiating role assignments.
Abstract: The ARMrayan Multimedia Mobile CMS (Content
Management System) is the first mobile CMS that gives the
opportunity to users for creating multimedia J2ME mobile
applications with their desired content, design and logo; simply,
without any need for writing even a line of code. The low-level
programming and compatibility problems of the J2ME, along with
UI designing difficulties, makes it hard for most people –even
programmers- to broadcast their content to the widespread mobile
phones used by nearly all people. This system provides user-friendly,
PC-based tools for creating a tree index of pages and inserting
multiple multimedia contents (e.g. sound, video and picture) in each
page for creating a J2ME mobile application. The output is a standalone
Java mobile application that has a user interface, shows texts
and pictures and plays music and videos regardless of the type of
devices used as long as the devices support the J2ME platform.
Bitmap fonts have also been used thus Middle Eastern languages can
be easily supported on all mobile phone devices. We omitted
programming concepts for users in order to simplify multimedia
content-oriented mobile applictaion designing for use in educational,
cultural or marketing centers. Ordinary operators can now create a
variety of multimedia mobile applications such as tutorials,
catalogues, books, and guides in minutes rather than months.
Simplicity and power has been the goal of this CMS. In this paper,
we present the software engineered-designed concepts of the
ARMrayan MCMS along with the implementation challenges faces
and solutions adapted.
Abstract: The main goal of the article is to present new model of
application architecture of banking IT solution providing the Internet
Banking services that is particularly outsourced. At first, we propose
business rationale and a SWOT analysis to explain the reasons for the
model in the article. The most important factor for our model is
nowadays- big boom around smart phones and tablet devices. As
next, we focus on IT architecture viewpoint where we design
application, integration and security model. Finally, we propose a
generic governance model that serves as a basis for the specialized
governance model. The specialized instance of governance model is
designed to ensure that the development and the maintenance of
different parts of the IT solution are well governed in time.
Abstract: Nowadays, the increase of human population every
year results in increasing of water usage and demand. Saen Saep
canal is important canal in Bangkok. The main objective of this study
is using Artificial Neural Network (ANN) model to estimate the
Chemical Oxygen Demand (COD) on data from 11 sampling sites.
The data is obtained from the Department of Drainage and Sewerage,
Bangkok Metropolitan Administration, during 2007-2011. The
twelve parameters of water quality are used as the input of the
models. These water quality indices affect the COD. The
experimental results indicate that the ANN model provides a high
correlation coefficient (R=0.89).
Abstract: This paper deals principally with the socio-economic impact on the local Iban community in Mukah Division, Sarawak; with the commencement of the open-cut coal mining industry since 2003. To-date there are no actual studies being carried out by either the public or private sector to truly analyze how the Iban community is coping with the advent of a large influx of cash into their society. The Iban community has traditionally been practicing shifting cultivation and farming of domesticated animals; with a portion of the younger generation working as laborers and professional. This paper represents the views and observations of the author supported by some statistical facts extracted from published articles and non-published reports. The paper deals primarily in the following areas: • Background of the coal mining industry in Mukah Division, Sarawak; • Benefits of the coal mining industry towards the Iban community; • Issues / Problems arise in the Iban community because of the presence of the coal mining industry; and • Possible actions that need to be taken to overcome these issues/ problems.
Abstract: In the past decade, artificial neural networks (ANNs)
have been regarded as an instrument for problem-solving and
decision-making; indeed, they have already done with a substantial
efficiency and effectiveness improvement in industries and businesses.
In this paper, the Back-Propagation neural Networks (BPNs) will be
modulated to demonstrate the performance of the collaborative
forecasting (CF) function of a Collaborative Planning, Forecasting and
Replenishment (CPFR®) system. CPFR functions the balance between
the sufficient product supply and the necessary customer demand in a
Supply and Demand Chain (SDC). Several classical standard BPN will
be grouped, collaborated and exploited for the easy implementation of
the proposed modular ANN framework based on the topology of a
SDC. Each individual BPN is applied as a modular tool to perform the
task of forecasting SKUs (Stock-Keeping Units) levels that are
managed and supervised at a POS (point of sale), a wholesaler, and a
manufacturer in an SDC. The proposed modular BPN-based CF
system will be exemplified and experimentally verified using lots of
datasets of the simulated SDC. The experimental results showed that a
complex CF problem can be divided into a group of simpler
sub-problems based on the single independent trading partners
distributed over SDC, and its SKU forecasting accuracy was satisfied
when the system forecasted values compared to the original simulated
SDC data. The primary task of implementing an autonomous CF
involves the study of supervised ANN learning methodology which
aims at making “knowledgeable" decision for the best SKU sales plan
and stocks management.
Abstract: Nagaland, the 16th state of India in order of
statehood, is situated between 25° 6' and 27° 4' latitude north and
between 93º 20' E and 95º 15' E longitude of equator in the North
Eastern part of the India. Endowed with varied topography, soil and
agro climatic conditions it is known for its potentiality to grow all
most all kinds of horticultural crops. Pineapple being grown since
long organically by default is one of the most promising crops of the
state with emphasis being laid for commercialization by the
government of Nagaland. In light of commercialization, globalization
and scope of setting small-scale industries, a research study was
undertaken to examine the socio-economic and personal
characteristics, entrepreneurial characteristics and attitude of the
pineapple growers towards improved package of practices of
pineapple cultivation. The study was conducted in Medziphema
block of Dimapur district of the Nagaland state of India following ex
post facto research design. Ninety pineapple growers were selected
from four different villages of Medziphema block based on
proportionate random selection procedure. Findings of the study
revealed that majority of the respondents had medium level of
entrepreneurial characteristics in terms of knowledge level, risk
orientation, self confidence, management orientation, farm decision
making ability and leadership ability and most of them had
favourable attitude towards improved package of practices of
pineapple cultivation. The variables age, education, farm size, risk
orientation, management orientation and sources of information
utilized were found important to influence the attitude of the
respondents. The study revealed that favourable attitude and
entrepreneurial characteristics of the pineapple cultivators might be
harnessed for increased production of pineapple in the state thereby
bringing socio economic upliftment of the marginal and small-scale
farmers.
Abstract: Academia-industry relationship is not like that of
technology donator-acceptor, but is of interactive and collaborative
nature, acknowledging and ensuring mutual respect for each other-s
role and contributions with an eye to attaining the true purpose of
such relationships, namely, bringing about research-outcome
synergy. Indeed, academia-industry interactions are a system that
requires active and collaborative participations of all the
stakeholders.
This paper examines various issues associated with academic
institutions and industry collaboration with special attention to the
nature of resources and potentialities of stakeholders in the context of
knowledge management. This paper also explores the barriers of
academia-industry interaction. It identifies potential areas where
industry-s participation with academia would be most effective for
synergism. Lastly, this paper proposes an integrated model of several
new collaborative approaches that are possible, mainly in the Indian
scenario to strengthen academia-industry interface.
Abstract: Japan is known to be a technological powerhouse, being noted for its automobiles, consumer electronics, laptop computers, portable gaming devices, and more recently healing animal robots. Japan is also noted for its popular culture; manga, anime, novels, films, character goods, game programs, cosplay cafes, karaoke and so on. It may be natural for people outside Japan to assume that e-learning in Japan must be well advanced and innovative. In reality, the application of technologies in education in Japan is far behind of other developed countries. Especially in higher education, apathy of students towards their study prevails and teachers continue ignoring such student attitudes. E-learning, which is supposed to revolutionalize the way people learn as it has potentials to enable more student-centered learning, has not been realized in Japan and mostly used to perpetuate the teachercentered teaching in a different format.
Abstract: This paper observed the interhemispheric conjugate
auroral activity occurred on 21 September 2009. The GPS derived
ionospheric total electron content (TEC) during a weak substorm
interval recorded at interhemispheric conjugate points at Husafell in
Iceland and Syowa in Antarctica is investigated to look at their
signatures on the auroral features. Selection of all-sky camera (ASC)
images and keogram at Tjörnes and Syowa during the interval
00:47:54 – 00:50:14 UT on 21 September 2009 found that the auroral
activity had exerted their influence on the GPS TEC as a
consequence of varying interplanetary magnetic field (IMF) By
polarity.
Abstract: Food safety is an important concern for holiday
makers in foreign and unfamiliar tourist destinations. In fact, risk
from food in these tourist destinations has an influence on tourist
perception. This risk can potentially affect physical health and lead to
an inability to pursue planned activities. The objective of this paper
was to compare foreign tourists- demographics including gender, age
and education level, with the level of perceived risk towards food
safety. A total of 222 foreign tourists during their stay at Khao San
Road in Bangkok were used as the sample. Independent- samples ttest,
analysis of variance, and Least Significant Difference or LSD
post hoc test were utilized. The findings revealed that there were few
demographic differences in level of perceived risk among the foreign
tourists. The post hoc test indicated a significant difference among
the old and the young tourists, and between the higher and lower
level of education. Ranks of tourists- perceived risk towards food
safety unveiled some interesting results. Tourists- perceived risk of
food safety in established restaurants can be ranked as i) cleanliness
of dining utensils, ii) sanitation of food preparation area, and iii)
cleanliness of food seasoning and ingredients. Whereas, the tourists-
perceived risk of food safety in street food and drink can be ranked
as i) cleanliness of stalls and pushcarts, ii) cleanliness of food sold,
and iii) personal hygiene of street food hawkers or vendors.
Abstract: In this study, the Multi-Layer Perceptron (MLP)with Back-Propagation learning algorithm are used to classify to effective diagnosis Parkinsons disease(PD).It-s a challenging problem for medical community.Typically characterized by tremor, PD occurs due to the loss of dopamine in the brains thalamic region that results in involuntary or oscillatory movement in the body. A feature selection algorithm along with biomedical test values to diagnose Parkinson disease.Clinical diagnosis is done mostly by doctor-s expertise and experience.But still cases are reported of wrong diagnosis and treatment. Patients are asked to take number of tests for diagnosis.In many cases,not all the tests contribute towards effective diagnosis of a disease.Our work is to classify the presence of Parkinson disease with reduced number of attributes.Original,22 attributes are involved in classify.We use Information Gain to determine the attributes which reduced the number of attributes which is need to be taken from patients.The Artificial neural networks is used to classify the diagnosis of patients.Twenty-Two attributes are reduced to sixteen attributes.The accuracy is in training data set is 82.051% and in the validation data set is 83.333%.
Abstract: This paper deals with stakeholders’ decisions within energy neutral urban redevelopment processes. The decisions of these stakeholders during the process will make or break energy neutral ambitions. An extensive form of game theory model gave insight in the behavioral differences of stakeholders regarding energy neutral ambitions and the effects of the changing legislation. The results show that new legislation regarding spatial planning slightly influences the behavior of stakeholders. An active behavior of the municipality will still result in the best outcome. Nevertheless, the municipality becomes more powerful when acting passively and can make the use of planning tools to provide governance towards energy neutral urban redevelopment. Moreover, organizational support, recognizing the necessity for energy neutrality, keeping focused and collaboration among stakeholders are crucial elements to achieve the objective of an energy neutral urban (re)development.
Abstract: Rapid advancement in computing technology brings
computers and humans to be seamlessly integrated in future. The
emergence of smartphone has driven computing era towards
ubiquitous and pervasive computing. Recognizing human activity has
garnered a lot of interest and has raised significant researches-
concerns in identifying contextual information useful to human
activity recognition. Not only unobtrusive to users in daily life,
smartphone has embedded built-in sensors that capable to sense
contextual information of its users supported with wide range
capability of network connections. In this paper, we will discuss the
classification algorithms used in smartphone-based human activity.
Existing technologies pertaining to smartphone-based researches in
human activity recognition will be highlighted and discussed. Our
paper will also present our findings and opinions to formulate
improvement ideas in current researches- trends. Understanding
research trends will enable researchers to have clearer research
direction and common vision on latest smartphone-based human
activity recognition area.
Abstract: This study examines perception of environmental
approach in small and medium-sized enterprises (SMEs) – the
process by which firms integrate environmental concern into
business. Based on a review of the literature, the paper synthesizes
focus on environmental issues with the reflection in a case study in
the Czech Republic. Two themes of corporate environmentalism are
discussed – corporate environmental orientation and corporate
stances toward environmental concerns. It provides theoretical
material on greening organizational culture that is helpful in
understanding the response of contemporary business to
environmental problems. We integrate theoretical predictions with
empirical findings confronted with reality. Scales to measure these
themes are tested in a survey of managers in 229 Czech firms. We
used the process of in-depth questioning. The research question was
derived and answered in the context of the corresponding literature
and conducted research. A case study showed us that environmental
approach is variety different (depending on the size of the firm) in
SMEs sector. The results of the empirical mapping demonstrate
Czech company’s approach to environment and define the problem
areas and pinpoint the main limitation in the expansion of
environmental aspects. We contribute to the debate for recognition of
the particular role of environmental issues in business reality.
Abstract: During the last couple of years, the degree of dependence on IT systems has reached a dimension nobody imagined to be possible 10 years ago. The increased usage of mobile devices (e.g., smart phones), wireless sensor networks and embedded devices (Internet of Things) are only some examples of the dependency of modern societies on cyber space. At the same time, the complexity of IT applications, e.g., because of the increasing use of cloud computing, is rising continuously. Along with this, the threats to IT security have increased both quantitatively and qualitatively, as recent examples like STUXNET or the supposed cyber attack on Illinois water system are proofing impressively. Once isolated control systems are nowadays often publicly available - a fact that has never been intended by the developers. Threats to IT systems don’t care about areas of responsibility. Especially with regard to Cyber Warfare, IT threats are no longer limited to company or industry boundaries, administrative jurisdictions or state boundaries. One of the important countermeasures is increased cooperation among the participants especially in the field of Cyber Defence. Besides political and legal challenges, there are technical ones as well. A better, at least partially automated exchange of information is essential to (i) enable sophisticated situational awareness and to (ii) counter the attacker in a coordinated way. Therefore, this publication performs an evaluation of state of the art Intrusion Detection Message Exchange protocols in order to guarantee a secure information exchange between different entities.
Abstract: In the present study Schwertmannite (an iron oxide
hydroxide) is selected as an adsorbent for defluoridation of water.
The adsorbent was prepared by wet chemical process and was
characterized by SEM, XRD and BET. The fluoride adsorption
efficiency of the prepared adsorbent was determined with respect to
contact time, initial fluoride concentration, adsorbent dose and pH of
the solution. The batch adsorption data revealed that the fluoride
adsorption efficiency was highly influenced by the studied factors.
Equilibrium was attained within one hour of contact time indicating
fast kinetics and the adsorption data followed pseudo second order
kinetic model. Equilibrium isotherm data fitted to both Langmuir and
Freundlich isotherm models for a concentration range of 5-30 mg/L.
The adsorption system followed Langmuir isotherm model with
maximum adsorption capacity of 11.3 mg/g. The high adsorption
capacity of Schwertmannite points towards the potential of this
adsorbent for fluoride removal from aqueous medium.
Abstract: The purpose of the study is to determine the primary mathematics student teachers- views related to use instructional technology tools in course of the learning process and to reveal how the sample presentations towards different mathematical concepts affect their views. This is a qualitative study involving twelve mathematics students from a public university. The data gathered from two semi-structural interviews. The first one was realized in the beginning of the study. After that the representations prepared by the researchers were showed to the participants. These representations contain animations, Geometer-s Sketchpad activities, video-clips, spreadsheets, and power-point presentations. The last interview was realized at the end of these representations. The data from the interviews and content analyses were transcribed and read and reread to explore the major themes. Findings revealed that the views of the students changed in this process and they believed that the instructional technology tools should be used in their classroom.
Abstract: This paper reports the results of an experimental work
conducted to investigate the effect of curing conditions on the
compressive strength of self-compacting geopolymer concrete
prepared by using fly ash as base material and combination of sodium
hydroxide and sodium silicate as alkaline activator. The experiments
were conducted by varying the curing time and curing temperature in
the range of 24-96 hours and 60-90°C respectively. The essential
workability properties of freshly prepared Self-compacting
Geopolymer concrete such as filling ability, passing ability and
segregation resistance were evaluated by using Slump flow,
V-funnel, L-box and J-ring test methods. The fundamental
requirements of high flowability and resistance to segregation as
specified by guidelines on Self-compacting Concrete by EFNARC
were satisfied. Test results indicate that longer curing time and curing
the concrete specimens at higher temperatures result in higher
compressive strength. There was increase in compressive strength
with the increase in curing time; however increase in compressive
strength after 48 hours was not significant. Concrete specimens cured
at 70°C produced the highest compressive strength as compared to
specimens cured at 60°C, 80°C and 90°C.