Search results for: generalized M-series
375 Idiopathic Gingival Fibromatosis
Authors: Bandana Koirala, Shivalal Sharma
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Introduction: Gingival enlargements are quite common and may be either inflammatory, non-inflammatory or a combination of both. Idiopathic gingival enlargement is a rare condition with a proliferative fibrous lesion of the gingival tissue that causes esthetic and functional problems. It is of undetermined etiology. Case Description: This case report addresses the diagnosis and treatment of a case of idiopathic gingival enlargement in a 9-year-old male patient. The patient presented with a generalized diffuse gingival enlargement involving the entire maxillary and the mandibular arch with extension on occlusal, buccal, lingual, and palatal surfaces with just parts of occlusal surfaces of few upper and lower molars visible resulting in open mouth, difficulty in mastication and speech. Biopsy report confirmed the diagnosis of fibromatosis gingivae. Gingivectomy was carried out in all four quadrants by using external bevel incision. Conclusion: Though total esthetics could not be restored due to unusual bony enlargement, the general appearance improved satisfactorily. Treatment after complete excision however, improved the masticatory competence to a great extent.Keywords: idiopathic gingival fibromatosis, gingival enlargement, gingivectomy, medical and health sciences
Procedia PDF Downloads 328374 Estimation of Coefficient of Discharge of Side Trapezoidal Labyrinth Weir Using Group Method of Data Handling Technique
Authors: M. A. Ansari, A. Hussain, A. Uddin
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A side weir is a flow diversion structure provided in the side wall of a channel to divert water from the main channel to a branch channel. The trapezoidal labyrinth weir is a special type of weir in which crest length of the weir is increased to pass higher discharge. Experimental and numerical studies related to the coefficient of discharge of trapezoidal labyrinth weir in an open channel have been presented in the present study. Group Method of Data Handling (GMDH) with the transfer function of quadratic polynomial has been used to predict the coefficient of discharge for the side trapezoidal labyrinth weir. A new model is developed for coefficient of discharge of labyrinth weir by regression method. Generalized models for predicting the coefficient of discharge for labyrinth weir using Group Method of Data Handling (GMDH) network have also been developed. The prediction based on GMDH model is more satisfactory than those given by traditional regression equations.Keywords: discharge coefficient, group method of data handling, open channel, side labyrinth weir
Procedia PDF Downloads 160373 Syllogistic Reasoning with 108 Inference Rules While Case Quantities Change
Authors: Mikhail Zarechnev, Bora I. Kumova
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A syllogism is a deductive inference scheme used to derive a conclusion from a set of premises. In a categorical syllogisms, there are only two premises and every premise and conclusion is given in form of a quantified relationship between two objects. The different order of objects in premises give classification known as figures. We have shown that the ordered combinations of 3 generalized quantifiers with certain figure provide in total of 108 syllogistic moods which can be considered as different inference rules. The classical syllogistic system allows to model human thought and reasoning with syllogistic structures always attracted the attention of cognitive scientists. Since automated reasoning is considered as part of learning subsystem of AI agents, syllogistic system can be applied for this approach. Another application of syllogistic system is related to inference mechanisms on the Semantic Web applications. In this paper we proposed the mathematical model and algorithm for syllogistic reasoning. Also the model of iterative syllogistic reasoning in case of continuous flows of incoming data based on case–based reasoning and possible applications of proposed system were discussed.Keywords: categorical syllogism, case-based reasoning, cognitive architecture, inference on the semantic web, syllogistic reasoning
Procedia PDF Downloads 411372 An Investigation on Designing and Enhancing the Performance of H-Darrieus Wind Turbine of 10KW at the Medium Range of Wind Speed in Vietnam
Authors: Ich Long Ngo, Dinh Tai Dang, Ngoc Tu Nguyen, Minh Duc Nguyen
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This paper describes an investigation on designing and enhancing the performance of H-Darrieus wind turbine (HDWT) of 10kW at the medium wind speed. The aerodynamic characteristics of this turbine were investigated by both theoretical and numerical approaches. The optimal design procedure was first proposed to enhance the power coefficient under various effects, such as airfoil type, number of blades, solidity, aspect ratio, and tip speed ratio. As a result, the overall design of the 10kW HDWT was well achieved, and the power characteristic of this turbine was found by numerical approach. Additionally, the maximum power coefficient predicted is up to 0.41 at the tip speed ratio of 3.7 and wind speed of 8 m/s. Particularly, a generalized correlation of power coefficient with tip speed ratio and wind speed is first proposed. These results obtained are very useful for enhancing the performance of the HDWTs placed in a country with high wind power potential like Vietnam.Keywords: computational fluid dynamics, double multiple stream tube, h-darrieus wind turbine, renewable energy
Procedia PDF Downloads 118371 First Principle Calculations of the Structural and Optoelectronic Properties of Cubic Perovskite CsSrF3
Authors: Meriem Harmel, Houari Khachai
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We have investigated the structural, electronic and optical properties of a compound perovskite CsSrF3 using the full-potential linearized augmented plane wave (FP-LAPW) method within density functional theory (DFT). In this approach, both the local density approximation (LDA) and the generalized gradient approximation (GGA) were used for exchange-correlation potential calculation. The ground state properties such as lattice parameter, bulk modulus and its pressure derivative were calculated and the results are compared whit experimental and theoretical data. Electronic and bonding properties are discussed from the calculations of band structure, density of states and electron charge density, where the fundamental energy gap is direct under ambient conditions. The contribution of the different bands was analyzed from the total and partial density of states curves. The optical properties (namely: the real and the imaginary parts of the dielectric function ε(ω), the refractive index n(ω) and the extinction coefficient k(ω)) were calculated for radiation up to 35.0 eV. This is the first quantitative theoretical prediction of the optical properties for the investigated compound and still awaits experimental confirmations.Keywords: DFT, fluoroperovskite, electronic structure, optical properties
Procedia PDF Downloads 477370 Ab Initio Studies of Structural and Thermal Properties of Aluminum Alloys
Authors: M. Saadi, S. E. H. Abaidia, M. Y. Mokeddem.
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We present the results of a systematic and comparative study of the bulk, the structural properties, and phonon calculations of aluminum alloys using several exchange–correlations functional theory (DFT) with different plane-wave basis pseudo potential techniques. Density functional theory implemented by the Vienna Ab Initio Simulation Package (VASP) technique is applied to calculate the bulk and the structural properties of several structures. The calculations were performed for within several exchange–correlation functional and pseudo pententials available in this code (local density approximation (LDA), generalized gradient approximation (GGA), projector augmented wave (PAW)). The lattice dynamic code “PHON” developed by Dario Alfè was used to calculate some thermodynamics properties and phonon dispersion relation frequency distribution of Aluminium alloys using the VASP LDA PAW and GGA PAW results. The bulk and structural properties of the calculated structures were compared to different experimental and calculated works.Keywords: DFT, exchange-correlation functional, LDA, GGA, pseudopotential, PAW, VASP, PHON, phonon dispersion
Procedia PDF Downloads 485369 Headache Masquerading as Common Psychiatric Disorders in Patients of Low Economic Class in a Tertiary Care Setting
Authors: Seema Singh Parmar, Shweta Chauhan
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Aims & Objectives: To evaluate the presence of various psychiatric disorders in patients reporting with a headache as the only symptom. Methodology: 200 patients with the chief complain of a headache who visited the psychiatric OPD of a tertiary care were investigated. Out of them 50 who had pure psychiatric illness without any other neurological disease were investigated, and their diagnosis was made. Independent sample t-tests were applied to generate results. Results: The most common psychiatric diagnosis seen in the sample was Depression (64%) out of which 47% showed features of Depression with anxious distress. Other psychiatric disorders seen were Generalized Anxiety Disorder, Panic Attacks, Somatic Symptom Disorder and Obsessive Compulsive Disorder. For pure psychiatry, headache related illnesses female to male ratio was 1.64. Conclusion: The increasing frequency of psychiatric disorders among patients who only visit the doctor seeking treat a headache shows the need for better identification of psychiatric disorders because proper diagnosis and target of psychiatric treatment shall give complete relief to the patient’s symptomatology.Keywords: anxiety disorders, depression, headache, panic attacks
Procedia PDF Downloads 376368 Characterization of Nickel Based Metallic Superconducting Materials
Authors: Y. Benmalem , A. Abbad, W. Benstaali, T. Lantri
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Density functional theory is used to investigate the.the structural, electronic, and magnetic properties of the cubic anti-perovskites InNNi3 and ZnNNi3. The structure of antiperovskite also called (perovskite-inverse) identical to the perovskite structure of the general formula ABX3, where A is a main group (III–V) element or a metallic element, B is carbon or nitrogen, and X is a transition metal, displays a wide range of interesting physical properties, such as giant magnetoresistance. Elastic and electronic properties were determined using generalized gradient approximation (GGA), and local spin density approximation (LSDA) approaches, ), as implemented in the Wien2k computer package. The results show that the two compounds are strong ductile and satisfy the Born-Huang criteria, so they are mechanically stable at normal conditions. Electronic properties show that the two compounds studied are metallic and non-magnetic. The studies of these compounds have confirmed the effectiveness of the two approximations and the ground-state properties are in good agreement with experimental data and theoretical results available.Keywords: anti-perovskites, elastic anisotropy, electronic band structure, first-principles calculations
Procedia PDF Downloads 284367 [Keynote Talk]: Existence of Random Fixed Point Theorem for Contractive Mappings
Authors: D. S. Palimkar
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Random fixed point theory has received much attention in recent years, and it is needed for the study of various classes of random equations. The study of random fixed point theorems was initiated by the Prague school of probabilistic in the 1950s. The existence and uniqueness of fixed points for the self-maps of a metric space by altering distances between the points with the use of a control function is an interesting aspect in the classical fixed point theory. In a new category of fixed point problems for a single self-map with the help of a control function that alters the distance between two points in a metric space which they called an altering distance function. In this paper, we prove the results of existence of random common fixed point and its uniqueness for a pair of random mappings under weakly contractive condition for generalizing alter distance function in polish spaces using Random Common Fixed Point Theorem for Generalized Weakly Contractions.Keywords: Polish space, random common fixed point theorem, weakly contractive mapping, altering function
Procedia PDF Downloads 273366 Inhibition of 3-Deoxy-D-Arabino-Heptulosonate 7-Phosphate Synthase from Mycobacterium Tuberculosis Using High Throughput Virtual Screening and Molecular Dynamics Studies
Authors: Christy Rosaline, Rathankar Roa, Waheeta Hopper
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Persistence of tuberculosis, emergence of multidrug-resistance and extensively drug-resistant forms of the disease, has increased the interest in developing new antitubercular drugs. Developing inhibitors for 3-deoxy-D-arabino-heptulosonate 7-phosphate synthase from Mycobacterium tuberculosis (MtbDAH7Ps), an enzyme involved in shikimate pathway, gives a selective target for antitubercular agents. MtbDAH7Ps was screened against ZINC database, and shortlisted compounds were subjected to induce fit docking. Prime/Molecular Mechanics Generalized Born Surface Area calculation was used to validate the binding energy of ligand-protein complex. Molecular Dynamics analysis for of the lead compounds–MtbDAH7Ps complexes showed that the backbone of MtbDAH7Ps in their complexes were stable. These results suggest that the shortlisted lead compounds ZINC04097114, ZINC15163225, ZINC16857013, ZINC06275603, and ZINC05331260 could be developed into novel drug leads to inhibit DAH7Ps in Mycobacterium tuberculosis.Keywords: MtbDAH7Ps, Mycobacterium tuberculosis, HTVS, molecular dynamics
Procedia PDF Downloads 179365 New Hybrid Method to Model Extreme Rainfalls
Authors: Youness Laaroussi, Zine Elabidine Guennoun, Amine Amar
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Modeling and forecasting dynamics of rainfall occurrences constitute one of the major topics, which have been largely treated by statisticians, hydrologists, climatologists and many other groups of scientists. In the same issue, we propose in the present paper a new hybrid method, which combines Extreme Values and fractal theories. We illustrate the use of our methodology for transformed Emberger Index series, constructed basing on data recorded in Oujda (Morocco). The index is treated at first by Peaks Over Threshold (POT) approach, to identify excess observations over an optimal threshold u. In the second step, we consider the resulting excess as a fractal object included in one dimensional space of time. We identify fractal dimension by the box counting. We discuss the prospect descriptions of rainfall data sets under Generalized Pareto Distribution, assured by Extreme Values Theory (EVT). We show that, despite of the appropriateness of return periods given by POT approach, the introduction of fractal dimension provides accurate interpretation results, which can ameliorate apprehension of rainfall occurrences.Keywords: extreme values theory, fractals dimensions, peaks Over threshold, rainfall occurrences
Procedia PDF Downloads 361364 A New Study on Mathematical Modelling of COVID-19 with Caputo Fractional Derivative
Authors: Sadia Arshad
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The new coronavirus disease or COVID-19 still poses an alarming situation around the world. Modeling based on the derivative of fractional order is relatively important to capture real-world problems and to analyze the realistic situation of the proposed model. Weproposed a mathematical model for the investigation of COVID-19 dynamics in a generalized fractional framework. The new model is formulated in the Caputo sense and employs a nonlinear time-varying transmission rate. The existence and uniqueness solutions of the fractional order derivative have been studied using the fixed-point theory. The associated dynamical behaviors are discussed in terms of equilibrium, stability, and basic reproduction number. For the purpose of numerical implementation, an effcient approximation scheme is also employed to solve the fractional COVID-19 model. Numerical simulations are reported for various fractional orders, and simulation results are compared with a real case of COVID-19 pandemic. According to the comparative results with real data, we find the best value of fractional orderand justify the use of the fractional concept in the mathematical modelling, for the new fractional modelsimulates the reality more accurately than the other classical frameworks.Keywords: fractional calculus, modeling, stability, numerical solution
Procedia PDF Downloads 111363 Fundamental Solutions for Discrete Dynamical Systems Involving the Fractional Laplacian
Authors: Jorge Gonzalez Camus, Valentin Keyantuo, Mahamadi Warma
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In this work, we obtain representation results for solutions of a time-fractional differential equation involving the discrete fractional Laplace operator in terms of generalized Wright functions. Such equations arise in the modeling of many physical systems, for example, chain processes in chemistry and radioactivity. The focus is on the linear problem of the simplified Moore - Gibson - Thompson equation, where the discrete fractional Laplacian and the Caputo fractional derivate of order on (0,2] are involved. As a particular case, we obtain the explicit solution for the discrete heat equation and discrete wave equation. Furthermore, we show the explicit solution for the equation involving the perturbed Laplacian by the identity operator. The main tool for obtaining the explicit solution are the Laplace and discrete Fourier transforms, and Stirling's formula. The methodology mainly is to apply both transforms in the equation, to find the inverse of each transform, and to prove that this solution is well defined, using Stirling´s formula.Keywords: discrete fractional Laplacian, explicit representation of solutions, fractional heat and wave equations, fundamental
Procedia PDF Downloads 209362 Wasteless Solid-Phase Method for Conversion of Iron Ores Contaminated with Silicon and Phosphorus Compounds
Authors: А. V. Panko, Е. V. Ablets, I. G. Kovzun, М. А. Ilyashov
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Based upon generalized analysis of modern know-how in the sphere of processing, concentration and purification of iron-ore raw materials (IORM), in particular, the most widespread ferrioxide-silicate materials (FOSM), containing impurities of phosphorus and other elements compounds, noted special role of nano technological initiatives in improvement of such processes. Considered ideas of role of nano particles in processes of FOSM carbonization with subsequent direct reduction of ferric oxides contained in them to metal phase, as well as in processes of alkali treatment and separation of powered iron from phosphorus compounds. Using the obtained results the wasteless solid-phase processing, concentration and purification of IORM and FOSM from compounds of phosphorus, silicon and other impurities excelling known methods of direct iron reduction from iron ores and metallurgical slimes.Keywords: iron ores, solid-phase reduction, nanoparticles in reduction and purification of iron from silicon and phosphorus, wasteless method of ores processing
Procedia PDF Downloads 486361 Neural Network Approach for Solving Integral Equations
Authors: Bhavini Pandya
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This paper considers Hη: T2 → T2 the Perturbed Cerbelli-Giona map. That is a family of 2-dimensional nonlinear area-preserving transformations on the torus T2=[0,1]×[0,1]= ℝ2/ ℤ2. A single parameter η varies between 0 and 1, taking the transformation from a hyperbolic toral automorphism to the “Cerbelli-Giona” map, a system known to exhibit multifractal properties. Here we study the multifractal properties of the family of maps. We apply a box-counting method by defining a grid of boxes Bi(δ), where i is the index and δ is the size of the boxes, to quantify the distribution of stable and unstable manifolds of the map. When the parameter is in the range 0.51< η <0.58 and 0.68< η <1 the map is ergodic; i.e., the unstable and stable manifolds eventually cover the whole torus, although not in a uniform distribution. For accurate numerical results we require correspondingly accurate construction of the stable and unstable manifolds. Here we use the piecewise linearity of the map to achieve this, by computing the endpoints of line segments which define the global stable and unstable manifolds. This allows the generalized fractal dimension Dq, and spectrum of dimensions f(α), to be computed with accuracy. Finally, the intersection of the unstable and stable manifold of the map will be investigated, and compared with the distribution of periodic points of the system.Keywords: feed forward, gradient descent, neural network, integral equation
Procedia PDF Downloads 188360 Identifying Factors Contributing to the Spread of Lyme Disease: A Regression Analysis of Virginia’s Data
Authors: Fatemeh Valizadeh Gamchi, Edward L. Boone
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This research focuses on Lyme disease, a widespread infectious condition in the United States caused by the bacterium Borrelia burgdorferi sensu stricto. It is critical to identify environmental and economic elements that are contributing to the spread of the disease. This study examined data from Virginia to identify a subset of explanatory variables significant for Lyme disease case numbers. To identify relevant variables and avoid overfitting, linear poisson, and regularization regression methods such as a ridge, lasso, and elastic net penalty were employed. Cross-validation was performed to acquire tuning parameters. The methods proposed can automatically identify relevant disease count covariates. The efficacy of the techniques was assessed using four criteria on three simulated datasets. Finally, using the Virginia Department of Health’s Lyme disease data set, the study successfully identified key factors, and the results were consistent with previous studies.Keywords: lyme disease, Poisson generalized linear model, ridge regression, lasso regression, elastic net regression
Procedia PDF Downloads 137359 The Affect of Ethnic Minority People: A Prediction by Gender and Marital Status
Authors: A. K. M. Rezaul Karim, Abu Yusuf Mahmud, S. H. Mahmud
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The study aimed to investigate whether the affect (experience of feeling or emotion) of ethnic minority people can be predicted by gender and marital status. Toward this end, positive affect and negative affect of 103 adult indigenous persons were measured. Analysis of data in multiple regressions demonstrated that both gender and marital status are significantly associated with positive affect (Gender: β=.318, p < .001; Marital status: β=.201, p < .05), but not with negative affect. Results indicated that the indigenous males have 0.32 standard deviations increased positive affect as compared to the indigenous females and that married individuals have 0.20 standard deviations increased positive affect as compared to their unmarried counterparts. These findings advance our understanding that gender and marital status inequalities in the experience of emotion are not specific to the mainstream society; rather it is a generalized picture of all societies. In general, men possess more positive affect than females; married persons possess more positive affect than the unmarried persons.Keywords: positive affect, negative affect, ethnic minority, gender, marital status
Procedia PDF Downloads 448358 Effect of Single Overload Ratio and Stress Ratio on Fatigue Crack Growth
Authors: M. Benachour, N. Benachour, M. Benguediab
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In this investigation, variation of cyclic loading effect on fatigue crack growth is studied. This study is performed on 2024 T351 and 7050-T74 aluminum alloys, used in aeronautical structures. The propagation model used in this study is NASGRO model. In constant amplitude loading (CA), the effect of stress ratio has been investigated. Fatigue life and fatigue crack growth rate were affected by this factor. Results showed an increasing in fatigue crack growth rates (FCGRs) with increasing stress ratio. Variable amplitude loading (VAL) can take many forms i.e with a single overload, overload band etc. The shape of these loads affects strongly the fracture life and FCGRs. The application of a single overload (ORL) decrease the FCGR and increase the delay crack length caused by the formation of a larger plastic zone compared to the plastic zone due without VAL. The fatigue behavior of the both material under single overload has been compared.Keywords: fatigue crack growth, overload ratio, stress ratio, generalized willenborg model, retardation, al-alloys
Procedia PDF Downloads 363357 On Boundary Value Problems of Fractional Differential Equations Involving Stieltjes Derivatives
Authors: Baghdad Said
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Differential equations of fractional order have proved to be important tools to describe many physical phenomena and have been used in diverse fields such as engineering, mathematics as well as other applied sciences. On the other hand, the theory of differential equations involving the Stieltjes derivative (SD) with respect to a non-decreasing function is a new class of differential equations and has many applications as a unified framework for dynamic equations on time scales and differential equations with impulses at fixed times. The aim of this paper is to investigate the existence, uniqueness, and generalized Ulam-Hyers-Rassias stability (UHRS) of solutions for a boundary value problem of sequential fractional differential equations (SFDE) containing (SD). This study is based on the technique of noncompactness measures (MNCs) combined with Monch-Krasnoselski fixed point theorems (FPT), and the results are proven in an appropriate Banach space under sufficient hypotheses. We also give an illustrative example. In this work, we introduced a class of (SFDE) and the results are obtained under a few hypotheses. Future directions connected to this work could focus on another problem with different types of fractional integrals and derivatives, and the (SD) will be assumed under a more general hypothesis in more general functional spaces.Keywords: SFDE, SD, UHRS, MNCs, FPT
Procedia PDF Downloads 40356 Fiscal Size and Composition Effects on Growth: Empirical Evidence from Asian Economies
Authors: Jeeban Amgain
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This paper investigates the impact of the size and composition of government expenditure and tax on GDP per capita growth in 36 Asian economies over the period of 1991-2012. The research employs the technique of panel regression; Fixed Effects and Generalized Method of Moments (GMM) as well as other statistical and descriptive approaches. The finding concludes that the size of government expenditure and tax revenue are generally low in this region. GDP per capita growth is strongly negative in response to Government expenditure, however, no significant relationship can be measured in case of size of taxation although it is positively correlated with economic growth. Panel regression of decomposed fiscal components also shows that the pattern of allocation of expenditure and taxation really matters on growth. Taxes on international trade and property have a significant positive impact on growth. In contrast, a major portion of expenditure, i.e. expenditure on general public services, health and education are found to have significant negative impact on growth, implying that government expenditures are not being productive in the Asian region for some reasons. Comparatively smaller and efficient government size would enhance the growth.Keywords: government expenditure, tax, GDP per capita growth, composition
Procedia PDF Downloads 475355 Net Fee and Commission Income Determinants of European Cooperative Banks
Authors: Karolína Vozková, Matěj Kuc
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Net fee and commission income is one of the key elements of a bank’s core income. In the current low-interest rate environment, this type of income is gaining importance relative to net interest income. This paper analyses the effects of bank and country specific determinants of net fee and commission income on a set of cooperative banks from European countries in the 2007-2014 period. In order to do that, dynamic panel data methods (system Generalized Methods of Moments) were employed. Subsequently, alternative panel data methods were run as robustness checks of the analysis. Strong positive impact of bank concentration on the share of net fee and commission income was found, which proves that cooperative banks tend to display a higher share of fee income in less competitive markets. This is probably connected with the fact that they stick with their traditional deposit-taking and loan-providing model and fees on these services are driven down by the competitors. Moreover, compared to commercial banks, cooperatives do not expand heavily into non-traditional fee bearing services under competition and their overall fee income share is therefore decreasing with the increased competitiveness of the sector.Keywords: cooperative banking, dynamic panel data models, net fee and commission income, system GMM
Procedia PDF Downloads 330354 Modelling Operational Risk Using Extreme Value Theory and Skew t-Copulas via Bayesian Inference
Authors: Betty Johanna Garzon Rozo, Jonathan Crook, Fernando Moreira
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Operational risk losses are heavy tailed and are likely to be asymmetric and extremely dependent among business lines/event types. We propose a new methodology to assess, in a multivariate way, the asymmetry and extreme dependence between severity distributions, and to calculate the capital for Operational Risk. This methodology simultaneously uses (i) several parametric distributions and an alternative mix distribution (the Lognormal for the body of losses and the Generalized Pareto Distribution for the tail) via extreme value theory using SAS®, (ii) the multivariate skew t-copula applied for the first time for operational losses and (iii) Bayesian theory to estimate new n-dimensional skew t-copula models via Markov chain Monte Carlo (MCMC) simulation. This paper analyses a newly operational loss data set, SAS Global Operational Risk Data [SAS OpRisk], to model operational risk at international financial institutions. All the severity models are constructed in SAS® 9.2. We implement the procedure PROC SEVERITY and PROC NLMIXED. This paper focuses in describing this implementation.Keywords: operational risk, loss distribution approach, extreme value theory, copulas
Procedia PDF Downloads 602353 Impact of Audit Committee on Earning Quality of Listed Consumer Goods Companies in Nigeria
Authors: Usman Yakubu, Muktar Haruna
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The paper examines the impact of the audit committee on the earning quality of the listed consumer goods sector in Nigeria. The study used data collected from annual reports and accounts of the 13 sampled companies for the periods 2007 to 2018. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables; also, correlation analysis was carried out using the Pearson correlation technique for the correlation between the dependent and independent variables. Regression was employed using the Generalized Least Square technique since the data has both time series and cross sectional attributes (panel data). It was found out that the audit committee had a positive and significant influence on the earning quality in the listed consumer goods companies in Nigeria. Thus, the study recommends that competency and personal integrity should be the worthwhile attributes to be considered while constituting the committee; this could enhance the quality of accounting information. In addition to that majority of the committee members should be independent directors in order to allow a high level of independency to be exercised.Keywords: earning quality, corporate governance, audit committee, financial reporting
Procedia PDF Downloads 172352 Dividends Smoothing in an Era of Unclaimed Dividends: A Panel Data Analysis in Nigeria
Authors: Apedzan Emmanuel Kighir
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This research investigates dividends smoothing among non-financial companies trading on the Nigerian Stock Exchange in an era of unclaimed dividends from 2004 to 2013. There has been a raging controversy among Regulatory Authorities, Company Executives, Registrars of Companies, Shareholders and the general public regarding the increasing incidence of unclaimed dividends in Nigeria. The objective of this study is to find out if corporate earnings management through dividends smoothing is implicated in unclaimed dividends among Nigerian non-financial firms. The research used panel data and employed Generalized Method of Moment as method of analysis. The research finds evidence of dividends-smoothing in this era of unclaimed dividends in Nigeria. The research concludes that dividends-smoothing is a trigger and red flag for unclaimed dividends, an output of earnings management. If earnings management and hence unclaimed dividends in Nigeria is allowed to continue, it will lead to great consequences to the investors and corporate policy of government. It is believed that the research will assist investors and government in making informed decisions regarding dividends policy in Nigeria.Keywords: dividends smoothing, non financial companies, Nigerian stock exchange, unclaimed dividends, corporate earnings management
Procedia PDF Downloads 280351 Adversarial Disentanglement Using Latent Classifier for Pose-Independent Representation
Authors: Hamed Alqahtani, Manolya Kavakli-Thorne
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The large pose discrepancy is one of the critical challenges in face recognition during video surveillance. Due to the entanglement of pose attributes with identity information, the conventional approaches for pose-independent representation lack in providing quality results in recognizing largely posed faces. In this paper, we propose a practical approach to disentangle the pose attribute from the identity information followed by synthesis of a face using a classifier network in latent space. The proposed approach employs a modified generative adversarial network framework consisting of an encoder-decoder structure embedded with a classifier in manifold space for carrying out factorization on the latent encoding. It can be further generalized to other face and non-face attributes for real-life video frames containing faces with significant attribute variations. Experimental results and comparison with state of the art in the field prove that the learned representation of the proposed approach synthesizes more compelling perceptual images through a combination of adversarial and classification losses.Keywords: disentanglement, face detection, generative adversarial networks, video surveillance
Procedia PDF Downloads 129350 On Radially Symmetric Vibrations of Bi-Directional Functionally Graded Circular Plates on the Basis of Mindlin’s Theory and Neutral Axis
Authors: Rahul Saini, Roshan Lal
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The present paper deals with the free axisymmetric vibrations of bi-directional functionally graded circular plates using Mindlin’s plate theory and physical neutral surface. The temperature-dependent, as well as temperature-independent mechanical properties of the plate material, varies in radial and transverse directions. Also, temperature profile for one- and two-dimensional temperature variations has been obtained from the heat conduction equation. A simple computational formulation for the governing differential equation of motion for such a plate model has been derived using Hamilton's principle for the clamped and simply supported plates at the periphery. Employing the generalized differential quadrature method, the corresponding frequency equations have been obtained and solved numerically to retain their lowest three roots as the natural frequencies for the first three modes. The effect of various other parameters such as temperature profile, functionally graded indices, and boundary conditions on the vibration characteristics has been presented. In order to validate the accuracy and efficiency of the method, the results have been compared with those available in the literature.Keywords: bi-directionally FG, GDQM, Mindlin’s circular plate, neutral axis, vibrations
Procedia PDF Downloads 130349 The Effectiveness of National Fiscal Rules in the Asia-Pacific Countries
Authors: Chiung-Ju Huang, Yuan-Hong Ho
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This study utilizes the International Monetary Fund (IMF) Fiscal Rules Dataset focusing on four specific fiscal rules such as expenditure rule, revenue rule, budget balance rule, and debt rule and five main characteristics of each fiscal rule those are monitoring, enforcement, coverage, legal basis, and escape clause to construct the Fiscal Rule Index for nine countries in the Asia-Pacific region from 1996 to 2015. After constructing the fiscal rule index for each country, we utilize the Panel Generalized Method of Moments (Panel GMM) by using the constructed fiscal rule index to examine the effectiveness of fiscal rules in reducing procyclicality. Empirical results show that national fiscal rules have a significantly negative impact on procyclicality of government expenditure. Additionally, stricter fiscal rules combined with high government effectiveness are effective in reducing procyclicality of government expenditure. Results of this study indicate that for nine Asia-Pacific countries, policymakers’ use of fiscal rules and government effectiveness to reducing procyclicality of fiscal policy are effective.Keywords: counter-cyclical policy, fiscal rules, government efficiency, procyclical policy
Procedia PDF Downloads 280348 Measurement Errors and Misclassifications in Covariates in Logistic Regression: Bayesian Adjustment of Main and Interaction Effects and the Sample Size Implications
Authors: Shahadut Hossain
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Measurement errors in continuous covariates and/or misclassifications in categorical covariates are common in epidemiological studies. Regression analysis ignoring such mismeasurements seriously biases the estimated main and interaction effects of covariates on the outcome of interest. Thus, adjustments for such mismeasurements are necessary. In this research, we propose a Bayesian parametric framework for eliminating deleterious impacts of covariate mismeasurements in logistic regression. The proposed adjustment method is unified and thus can be applied to any generalized linear and non-linear regression models. Furthermore, adjustment for covariate mismeasurements requires validation data usually in the form of either gold standard measurements or replicates of the mismeasured covariates on a subset of the study population. Initial investigation shows that adequacy of such adjustment depends on the sizes of main and validation samples, especially when prevalences of the categorical covariates are low. Thus, we investigate the impact of main and validation sample sizes on the adjusted estimates, and provide a general guideline about these sample sizes based on simulation studies.Keywords: measurement errors, misclassification, mismeasurement, validation sample, Bayesian adjustment
Procedia PDF Downloads 408347 Technological Innovations and African Export Performances
Authors: Lukman Oyelami
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Studies have identified trade as a veritable tool for inclusive economic growth and poverty reduction in developing countries. However, contrary to the overwhelming pieces of evidence of the Asian tiger as a success story of beneficial trade, many African countries still experience poverty unabatedly despite active engagement in trade. Consequently, this study seeks to investigate the contributory effect of technological innovation on total export performance and specifically manufacturing exports of African countries. This is with a view to exploring manufacturing exports as a viable option for diversification. To achieve the empirical investigation this study, require Systems Generalized Method of Moments (sys-GMM) estimation technique was adopted based on the econometric realities inherent in the data utilized. However, the static technique of panel estimation of the Fixed Effects (FE) model was utilized for baseline analysis and robustness check. The conclusion from this study is that innovation generally impacts export performance of African countries positively, however, manufacturing export shows more sensitivity to innovation than total export. And, this provides a clear pathway for export diversification for many African countries that run a resource-based economy.Keywords: innovation, export, GMM, Africa
Procedia PDF Downloads 220346 Image Segmentation: New Methods
Authors: Flaurence Benjamain, Michel Casperance
Abstract:
We present in this paper, first, a comparative study of three mathematical theories to achieve the fusion of information sources. This study aims to identify the characteristics inherent in theories of possibilities, belief functions (DST) and plausible and paradoxical reasoning to establish a strategy of choice that allows us to adopt the most appropriate theory to solve a problem of fusion in order, taking into account the acquired information and imperfections that accompany them. Using the new theory of plausible and paradoxical reasoning, also called Dezert-Smarandache Theory (DSmT), to fuse information multi-sources needs, at first step, the generation of the composites events witch is, in general, difficult. Thus, we present in this paper a new approach to construct pertinent paradoxical classes based on gray levels histograms, which also allows to reduce the cardinality of the hyper-powerset. Secondly, we developed a new technique for order and coding generalized focal elements. This method is exploited, in particular, to calculate the cardinality of Dezert and Smarandache. Then, we give an experimentation of classification of a remote sensing image that illustrates the given methods and we compared the result obtained by the DSmT with that resulting from the use of the DST and theory of possibilities.Keywords: segmentation, image, approach, vision computing
Procedia PDF Downloads 274