Abstract: The role of corporate governance is to reduce the
divergence of interests between shareholders and managers. The role
of corporate governance is more useful when managers have an
incentive to deviate from shareholders- interests. One example of
management-s deviation from shareholders- interests is the
management of earnings through the use of accounting accruals. This
paper examines the association between corporate governance
internal mechanisms ownership concentration, board independence,
the existence of CEO-Chairman duality and earnings management.
Firm size and leverage are control variables. The population used in
this study comprises firms listed on the Tehran Stock Exchange
(TSE) between 2004 and 2008, the sample comprises 196 firms.
Panel Data method is employed as technique to estimate the model.
We find that there is negative significant association between
ownership concentration and board independence manage earnings
with earnings management, there is negative significant association
between the existence of CEO-Chairman duality and earnings
management. This study also found a positive significant association
between control variable (firm size and leverage) and earnings
management.
Abstract: This study, focusing on the importance of encouraging
outdoor activities for children, aims to propose and implement a
Web-GIS based outdoor education program for elementary schools,
which will then be evaluated by users. Specifically, for the purpose of
improved outdoor activities in the elementary school education, the
outdoor education program, with chiefly using the Web-GIS that
provides a good information provision and sharing tool, is proposed
and implemented before being evaluated by users. Conclusions of the
study boil down to:
(1) An eight-staged outdoor education program based on the Web-GIS
was proposed for a “second school" of an elementary school that
was then implemented before being evaluated by users (teachers,
instructors, students, and their parents).
(2) The program generally received a good evaluation, while a lot of
students and their parents evaluated negatively for the degree of
discovery and for the degree of interest, respectively, in the
questionnaire survey of students and their parents conducted after
the “second school". The surveys clearly show that an issue to be
solved, from the viewpoint of teachers in particular, is the
establishment of the GIS that will easily represent teaching materials
developed by teachers and of Web-GIS, and improved significance
of the use of GIS and Web-GIS for their widespread.
Abstract: Fuzzy Cognitive Maps (FCMs) is a causal graph, which shows the relations between essential components in complex systems. Experts who are familiar with the system components and their relations can generate a related FCM. There is a big gap when human experts cannot produce FCM or even there is no expert to produce the related FCM. Therefore, a new mechanism must be used to bridge this gap. In this paper, a novel learning method is proposed to construct causal graph based on historical data and by using metaheuristic such Tabu Search (TS). The efficiency of the proposed method is shown via comparison of its results of some numerical examples with those of some other methods.
Abstract: Innovational development of regions in Russia is generally faced with the essential influence from federal and local authorities. The organization of effective mechanism of innovation development (and self-development) is impossible without establishment of defined institutional conditions in the analyzed field. Creative utilization of scientific concepts and information should merge, giving rise to continuing innovation and advanced production. The paper presents an analysis of institutional conditions in the field of creation and development of innovation activity infrastructure and transferring of knowledge and skills between different economic agents in Russia. Knowledge is mainly privately owned, developed through R&D investments and incorporated into technology or a product. Innovation infrastructure is a strong concentration mechanism of advanced facilities, which are mainly located inside large agglomerations or city-regions in order to benefit from scale effects in both input markets (human capital, private financial capital) and output markets (higher education services, research services). The empirical results of the paper show that in the presence of more efficient innovation and knowledge transfer and transcoding system and of a more open attitude of economic agents towards innovation, the innovation and knowledge capacity of regional economy is much higher.
Abstract: In this paper, a strategy for long-span bridge disaster response was developed, divided into risk analysis, business impact analysis, and emergency response plan. At the risk analysis stage, the critical risk was estimated. The critical risk was “car accident."The critical process by critical-risk classification was assessed at the business impact analysis stage. The critical process was the task related to the road conditions and traffic safety. Based on the results of the precedent analysis, an emergency response plan was established. By making the order of the standard operating procedures clear, an effective plan for dealing with disaster was formulated. Finally, a prototype software was developed based on the research findings. This study laid the foundation of an information-technology-based disaster response guideline and is significant in that it computerized the disaster response plan to improve the plan-s accessibility.
Abstract: The interaction of tunneling or mining with
groundwater has become a very relevant problem not only due to the
need to guarantee the safety of workers and to assure the efficiency of
the tunnel drainage systems, but also to safeguard water resources
from impoverishment and pollution risk. Therefore it is very
important to forecast the drainage processes (i.e., the evaluation of
drained discharge and drawdown caused by the excavation). The aim
of this study was to know better the system and to quantify the flow
drained from the Fontane mines, located in Val Germanasca (Turin,
Italy). This allowed to understand the hydrogeological local changes
in time. The work has therefore been structured as follows: the
reconstruction of the conceptual model with the geological,
hydrogeological and geological-structural study; the calculation of
the tunnel inflows (through the use of structural methods) and the
comparison with the measured flow rates; the water balance at the
basin scale. In this way it was possible to understand what are the
relationships between rainfall, groundwater level variations and the
effect of the presence of tunnels as a means of draining water.
Subsequently, it the effects produced by the excavation of the mining
tunnels was quantified, through numerical modeling. In particular,
the modeling made it possible to observe the drawdown variation as a
function of number, excavation depth and different mines linings.
Abstract: For the past thirty years the Malaysian economy has been said to contribute well to the progress of the nations. However, the intensification of global economy activity and the extensive use of Information Communication Technologies (ICTs) in recent years are challenging government-s effort to further develop Malaysian society. The competition posed by the low wage economies such as China and Vietnam have made the government realise the importance of engaging in high-skill and high technology industries. It is hoped this will be the basis of attracting more foreign direct investment (FDI) in order to help the country to compete in globalised world. Using Vision 2020 as it targeted vision, the government has decided to engage in the use of ICTs and introduce many policies pertaining to it. Mainly based on the secondary analysis approach, the findings show that policy pertaining to ICTs in Malaysia contributes to economic growth, but the consequences of this have resulted in greater division within society. Although some of the divisions such as gender and ethnicity are narrowing down, the gap in important areas such as regions and class differences is becoming wider. The widespread use of ICTs might contribute to the further establishment of democracy in Malaysia, but the increasing number of foreign entities such as FDI and foreign workers, cultural hybridisation and to some extent cultural domination are contributing to neocolonialism in Malaysia. This has obvious consequences for the government-s effort to create a Malaysian national identity. An important finding of this work is that there are contradictions within ICT policy between the effort to develop the economy and society.
Abstract: The various applications of VLSI circuits in highperformance
computing, telecommunications, and consumer
electronics has been expanding progressively, and at a very hasty
pace. This paper describes a new model for partitioning a circuit
using DBSCAN and fuzzy ARTMAP neural network. The first step
is concerned with feature extraction, where we had make use
DBSCAN algorithm. The second step is the classification and is
composed of a fuzzy ARTMAP neural network. The performance of
both approaches is compared using benchmark data provided by
MCNC standard cell placement benchmark netlists. Analysis of the
investigational results proved that the fuzzy ARTMAP with
DBSCAN model achieves greater performance then only fuzzy
ARTMAP in recognizing sub-circuits with lowest amount of
interconnections between them The recognition rate using fuzzy
ARTMAP with DBSCAN is 97.7% compared to only fuzzy
ARTMAP.
Abstract: Educational reforms are focused point of different
nations. New reform movements generally claim that something is
wrong with the current state of affairs, and that the system is deficient in its goals, its accomplishments and it is accused not being
adopted into global changes all over the world. It is the same for
Turkish education system. It is considered those recent reforms of
teacher education in Turkey and the extent to which they reflect a
response to global economic pressures. The paper challenges the
view that such imposes are inevitable determinants of educational
policy and argues that any country will need to develop its own
national approach to modernizing teacher education in light of the
global context and its particular circumstances. It draws on the idea
of reflexive modernization developed by educators and discusses its
implications for teacher education policy. The paper deals with four
themes teacher education in last decade policy in Turkey; the shift
away from the educational disciplines, the shift towards school-based
approaches, and the emergence of more centralized forms of
accountability of teacher competence.
Abstract: Turbulent forced convection flow in a 2-dimensional channel over periodic grooves is numerically investigated. Finite volume method is used to study the effect of turbulence model. The range of Reynolds number varied from 10000 to 30000 for the ribheight to channel-height ratio (B/H) of 2. The downstream wall is heated by a uniform heat flux while the upstream wall is insulated. The investigation is analyzed with different types of nanoparticles such as SiO2, Al2O3, and ZnO, with water as a base fluid are used. The volume fraction is varied from 1% to 4% and the nanoparticle diameter is utilized between 20nm to 50nm. The results revealed 114% heat transfer enhancement compared to the water in a grooved channel by using SiO2 nanoparticle with volume fraction and nanoparticle diameter of 4% and 20nm respectively.
Abstract: This paper describes an experience of research,
development and innovation applied in Industrial Naval at (Science
and Technology Corporation for the Development of Shipbuilding
Industry, Naval in Colombia (COTECMAR) particularly through
processes of research, innovation and technological development,
based on theoretical models related to organizational knowledge
management, technology management and management of human
talent and integration of technology platforms. It seeks ways to
facilitate the initial establishment of environments rich in
information, knowledge and content-supported collaborative
strategies on dynamic processes missionary, seeking further
development in the context of research, development and innovation
of the Naval Engineering in Colombia, making it a distinct basis for
the generation of knowledge assets from COTECMAR.
The integration of information and communication technologies,
supported on emerging technologies (mobile technologies, wireless,
digital content via PDA, and content delivery services on the Web 2.0
and Web 3.0) as a view of the strategic thrusts in any organization
facilitates the redefinition of processes for managing information and
knowledge, enabling the redesign of workflows, the adaptation of
new forms of organization - preferably in networking and support the
creation of symbolic-inside-knowledge promotes the development of
new skills, knowledge and attitudes of the knowledge worker
Abstract: The lack of any centralized infrastructure in mobile ad
hoc networks (MANET) is one of the greatest security concerns in
the deployment of wireless networks. Thus communication in
MANET functions properly only if the participating nodes cooperate
in routing without any malicious intention. However, some of the
nodes may be malicious in their behavior, by indulging in flooding
attacks on their neighbors. Some others may act malicious by
launching active security attacks like denial of service. This paper
addresses few related works done on trust evaluation and
establishment in ad hoc networks. Related works on flooding attack
prevention are reviewed. A new trust approach based on the extent of
friendship between the nodes is proposed which makes the nodes to
co-operate and prevent flooding attacks in an ad hoc environment.
The performance of the trust algorithm is tested in an ad hoc network
implementing the Ad hoc On-demand Distance Vector (AODV)
protocol.
Abstract: Alzheimer is known as the loss of mental functions
such as thinking, memory, and reasoning that is severe enough to
interfere with a person's daily functioning. The appearance of
Alzheimer Disease symptoms (AD) are resulted based on which part
of the brain has a variety of infection or damage. In this case, the
MRI is the best biomedical instrumentation can be ever used to
discover the AD existence. Therefore, this paper proposed a fusion
method to distinguish between the normal and (AD) MRIs. In this
combined method around 27 MRIs collected from Jordanian
Hospitals are analyzed based on the use of Low pass -morphological
filters to get the extracted statistical outputs through intensity
histogram to be employed by the descriptive box plot. Also, the
artificial neural network (ANN) is applied to test the performance of
this approach. Finally, the obtained result of t-test with confidence
accuracy (95%) has compared with classification accuracy of ANN
(100 %). The robust of the developed method can be considered
effectively to diagnose and determine the type of AD image.
Abstract: A new estimator for evolutionary spectrum (ES) based
on short time Fourier transform (STFT) and modified group delay
function (MGDF) by signal decomposition (SD) is proposed. The
STFT due to its built-in averaging, suppresses the cross terms and the
MGDF preserves the frequency resolution of the rectangular window
with the reduction in the Gibbs ripple. The present work overcomes
the magnitude distortion observed in multi-component non-stationary
signals with STFT and MGDF estimation of ES using SD. The SD is
achieved either through discrete cosine transform based harmonic
wavelet transform (DCTHWT) or perfect reconstruction filter banks
(PRFB). The MGDF also improves the signal to noise ratio by
removing associated noise. The performance of the present method is
illustrated for cross chirp and frequency shift keying (FSK) signals,
which indicates that its performance is better than STFT-MGDF
(STFT-GD) alone. Further its noise immunity is better than STFT.
The SD based methods, however cannot bring out the frequency
transition path from band to band clearly, as there will be gap in the
contour plot at the transition. The PRFB based STFT-SD shows good
performance than DCTHWT decomposition method for STFT-GD.
Abstract: One of the problems in fault diagnosis of transformer
based on dissolved gas, is lack of matching the result of fault
diagnosis of different standards with the real world. In this paper, the
result of the different standards is analyzed using fuzzy and the result
is compared with the empirical test. The comparison between the
suggested method and existing methods indicate the capability of the
suggested method in on-line fault diagnosis of the transformers. In
addition, in some cases the existing standards are not able to
diagnose the fault. In theses cases, the presented method has the
potential of diagnosing the fault. The information of three
transformers is used to the show the capability of the suggested
method in diagnosing the fault. The results validate the capability of
the presented method in fault diagnosis of the transformer.
Abstract: Non-profit organizations, especially religious-based
institutions, have long played a very important role in society.
Nevertheless, scandals such as inefficient management and the use of
unlawful fundraising activities have raised questions regarding the
governance and accountability of these organizations. As such, the
issues have attracted considerable research interest. However, there is
still limited research on accountability in religious based
organizations, especially in the context of Islamic religious
organizations. Hence, the purpose of this paper is to discuss the
issues of accounting and accountability in religious organizations,
specifically in Islamic religious establishments. The paper starts by
looking at the conventional meaning and concept of accountability.
This is followed by a discussion of the principles of accountability
within the Islamic framework. In so doing, the history of the role of
accounting within Muslim society and also the differences between
the Islamic and conventional view of accountability are reviewed.
Insights gained from previous research on accountability in faith
based organizations are also discussed
Abstract: Logic based methods for learning from structured data
is limited w.r.t. handling large search spaces, preventing large-sized
substructures from being considered by the resulting classifiers. A
novel approach to learning from structured data is introduced that
employs a structure transformation method, called finger printing, for
addressing these limitations. The method, which generates features
corresponding to arbitrarily complex substructures, is implemented in
a system, called DIFFER. The method is demonstrated to perform
comparably to an existing state-of-art method on some benchmark
data sets without requiring restrictions on the search space.
Furthermore, learning from the union of features generated by finger
printing and the previous method outperforms learning from each
individual set of features on all benchmark data sets, demonstrating
the benefit of developing complementary, rather than competing,
methods for structure classification.
Abstract: Well-developed strategic marketing planning is the essential
prerequisite for establishment of the right and unique competitive
advantage. Typical market, however, is a heterogeneous
and decentralized structure with natural involvement of individual
or group subjectivity and irrationality. These features cannot be
fully expressed with one-shot rigorous formal models based on,
e.g. mathematics, statistics or empirical formulas. We present an
innovative solution, extending the domain of agent based computational
economics towards the concept of hybrid modeling in service
provider and consumer market such as telecommunications. The
behavior of the market is described by two classes of agents -
consumer and service provider agents - whose internal dynamics
are fundamentally different. Customers are rather free multi-state
structures, adjusting behavior and preferences quickly in accordance
with time and changing environment. Producers, on the contrary,
are traditionally structured companies with comparable internal processes
and specific managerial policies. Their business momentum is
higher and immediate reaction possibilities limited. This limitation
underlines importance of proper strategic planning as the main
process advising managers in time whether to continue with more
or less the same business or whether to consider the need for future
structural changes that would ensure retention of existing customers
or acquisition of new ones.
Abstract: In medical therapy, laser has been widely used to conduct cosmetic, tumor and other treatments. During the process of laser irradiation, there may be thermal damage caused by excessive laser exposure. Thus, the establishment of a complete thermal analysis model is clinically helpful to physicians in reference data. In this study, porcine liver in place of tissue was subjected to laser irradiation to set up the experimental data considering the explored impact on surface thermal field and thermal damage region under different conditions of power, laser irradiation time, and distance between laser and porcine liver. In the experimental process, the surface temperature distribution of the porcine lever was measured by the infrared thermal imager. In the part of simulation, the bio heat transfer Pennes-s equation was solved by software SYSWELD applying in welding process. The double ellipsoid function as a laser source term is firstly considered in the prediction for surface thermal field and internal tissue damage. The simulation results are compared with the experimental data to validate the mathematical model established here in.
Abstract: Bursa, since the establishment of the Ottoman Empire,
being on the important trade roads and having a capital accumulation
as a result of silk production, was one of the first cities of
modernization activities applied. Bursa maintained its importance
even during the Republican Period and became one of the most
important cities of the country and today is the fourth biggest and the
industrialized city in Turkey. Social, political, economical and
cultural changes occured with the reforms starting with the 1839
Edict of Tanzimat that aimed at modernizing the society and the
government and centralizing the political power began in the
Ottoman Empire. After the Tanzimat Reforms transformation of the
city changed and planning processes began in Bursa according to the
vision of Governors. The theresholds of the city are very important
data for a sustainable planning for the city planners. Main aim of this
study is to investigate the changes and transformations of the city
according to the changes in the socio-economical and cultural
properties for the city planners.