Search results for: rational numbers
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1645

Search results for: rational numbers

1255 Neural Correlates of Arabic Digits Naming

Authors: Fernando Ojedo, Alejandro Alvarez, Pedro Macizo

Abstract:

In the present study, we explored electrophysiological correlates of Arabic digits naming to determine semantic processing of numbers. Participants named Arabic digits grouped by category or intermixed with exemplars of other semantic categories while the N400 event-related potential was examined. Around 350-450 ms after the presentation of Arabic digits, brain waves were more positive in anterior regions and more negative in posterior regions when stimuli were grouped by category relative to the mixed condition. Contrary to what was found in other studies, electrophysiological results suggested that the production of numerals involved semantic mediation.

Keywords: Arabic digit naming, event-related potentials, semantic processing, number production

Procedia PDF Downloads 561
1254 Improving the Emergency Medicine Teaching from the Perspective of Faculty Training

Authors: Qin-Min Ge, Shu-Ming Pan

Abstract:

Emergency clinicians usually get teaching qualification after graduating from medical universities without special faculty training in China mainland. Emergency departments are overcrowded places, with large numbers of patients suffering undifferentiated illness. In the field of emergency medicine (EM), improving the faculty competencies and developing the teaching skills are important for medical education, they could enhance learners outcomes and hence affect the patients prognosis indirectly. This article highlights the necessities of faculty training in EM, illustrates the qualities a good clinical educator should qualify, advances the skills as educators in an academic setting and discusses the ways to be good clinical teachers.

Keywords: emergency education, competence, faculty training, teaching, emergency medicine

Procedia PDF Downloads 579
1253 The Determinants of Corporate Social Responsibility Disclosure Extent and Quality: The Case of Jordan

Authors: Hani Alkayed, Belal Omar, Eileen Roddy

Abstract:

This study focuses on investigating the determinants of Corporate Social Responsibility Disclosure (CSRD) extent and quality in Jordan. The study examines factors that influence CSR disclosure extent and quality, such as corporate characteristics (size, gearing, firm’s age, and industry type), corporate governance (board size, number of meetings, non-executive directors, female directors in the board, family directors in the board, foreign members, audit committee, type of external auditors, and CEO duality) and ownership structure (government ownership, institutional ownership, and ownership concentration). Legitimacy theory is utilised as the main theory for our theoretical framework. A quantitative approach is adopted for this research and content analysis technique is used to gather CSR disclosure extent and quality from the annual reports. The sample is withdrawn from the annual reports of 118 Jordanian companies over the period of 2010-2015. A CSRD index is constructed, and includes the disclosures of the following categories; environmental, human resources, product and consumers, and community involvement. A 7 point-scale measurement was developed to examine the quality of disclosure, were 0= No Disclosures, 1= General disclosures, (Non-monetary), 2= General disclosures, (Non-monetary) with pictures, charts, and graphs 3= Descriptive/ qualitative disclosures, specific details (Non-monetary), 4= Descriptive/ qualitative disclosures, specific details with pictures, charts, and graphs, 5= Numeric disclosures, full descriptions with supporting numbers, 6= Numeric disclosures, full descriptions with supporting numbers, pictures, and Charts. This study fills the gap in the literature regarding CSRD in Jordan, and the fact that all the previous studies have ignored a clear categorisation as a measurement of quality. The result shows that the extent of CSRD is higher than the quality in Jordan. Regarding the determinants of CSR disclosures, the followings were found to have a significant relationship with both extent and quality of CSRD except non-executives, were the significant relationship was found just with the extent of CSRD: board size, non-executive directors, firm’s age, foreign members on the board, number of boards meetings, the presence of audit committees, big 4, government ownership, firm’s size, industry type.

Keywords: content analysis, corporate governance, corporate social responsibility disclosure, Jordan, quality of disclosure

Procedia PDF Downloads 206
1252 Introduction to Various Innovative Techniques Suggested for Seismic Hazard Assessment

Authors: Deepshikha Shukla, C. H. Solanki, Mayank K. Desai

Abstract:

Amongst all the natural hazards, earthquakes have the potential for causing the greatest damages. Since the earthquake forces are random in nature and unpredictable, the quantification of the hazards becomes important in order to assess the hazards. The time and place of a future earthquake are both uncertain. Since earthquakes can neither be prevented nor be predicted, engineers have to design and construct in such a way, that the damage to life and property are minimized. Seismic hazard analysis plays an important role in earthquake design structures by providing a rational value of input parameter. In this paper, both mathematical, as well as computational methods adopted by researchers globally in the past five years, will be discussed. Some mathematical approaches involving the concepts of Poisson’s ratio, Convex Set Theory, Empirical Green’s Function, Bayesian probability estimation applied for seismic hazard and FOSM (first-order second-moment) algorithm methods will be discussed. Computational approaches and numerical model SSIFiBo developed in MATLAB to study dynamic soil-structure interaction problem is discussed in this paper. The GIS-based tool will also be discussed which is predominantly used in the assessment of seismic hazards.

Keywords: computational methods, MATLAB, seismic hazard, seismic measurements

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1251 Investment Decision among Public Sector Retirees: A Behavioural Finance View

Authors: Bisi S. Olawoyin

Abstract:

This study attempts an exploration into behavioural finance in which the traditional assumptions of expected utility maximization with rational investors in efficient markets are dropped. It reviews prior research and evidence about how psychological biases affect investors behaviour and stock selection. This study examined the relationship between demographic variables and financial behaviour biases among public sector retirees who invested in the Nigerian Stock Exchange prior to their retirement. By using questionnaire survey method, a total of 214 valid convenient samples were collected in order to determine how specific demographic and psychological trait affect stock selection between dividend paying and non-dividend paying stocks. Descriptive statistics and OLS were used to analyse the results. Findings showed that most of the retirees prefer dividend paying stocks in few years preceding their retirement but still hold on to their non-dividend paying stock on retirement. A significant difference also exists between senior and junior retirees in preference for non-dividend paying stocks. These findings are consistent with the clientele theories of dividend.

Keywords: behavioural finance, clientele theories, dividend paying stocks, stock selection

Procedia PDF Downloads 118
1250 Phone Number Spoofing Attack in VoLTE

Authors: Joo-Hyung Oh, Sekwon Kim, Myoungsun Noh, Chaetae Im

Abstract:

The number of service users of 4G VoLTE (voice over LTE) using LTE data networks is rapidly growing. VoLTE based on All-IP network enables clearer and higher-quality voice calls than 3G. It does, however, pose new challenges; a voice call through IP networks makes it vulnerable to security threats such as wiretapping and forged or falsified information. Moreover, in particular, stealing other users’ phone numbers and forging or falsifying call request messages from outgoing voice calls within VoLTE result in considerable losses that include user billing and voice phishing to acquaintances. This paper focuses on the threats of caller phone number spoofing in the VoLTE and countermeasure technology as safety measures for mobile communication networks.

Keywords: LTE, 4G, VoLTE, phone number spoofing

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1249 The Effectiveness of Communication Skills Using Transactional Analysis on the Dimensions of Marital Intimacy: An Experimental Study

Authors: Mehravar Javid, James Sexton, S. Taridashti, Joseph Dorer

Abstract:

Objective: Intimacy is among the most important factors in marital relationships and includes different aspects. Communication skills can enable couples to promote their intimacy. This experimental study was conducted to measure the effectiveness of communication skills using Transactional Analysis (TA) on various dimensions of marital intimacy. Method: The participants in this study were female teachers. Analysis of covariance was recruited in the experimental group (n =15) and control group (n =15) with pre-test and post-test. Random assignment was applied. The experimental group received the Transactional Analysis training program for 9 sessions of 2 hours each week. The instrument was the Marital Intimacy Questionnaire, with 87 items and 9 subscales. Result: The findings suggest that training in Transactional Analysis significantly increased the total score of intimacy except spiritual intimacy on the post-test. Discussion: According to the obtained data, it is concluded that communication skills using Transactional Analysis (TA) training could increase intimacy and improve marital relationships. The study highlights the differential effects on emotional, rational, sexual, and psychological intimacy compared to physical, social/recreational, and relational intimacy over a 9-week period.

Keywords: communication skills, intimacy, marital relationships, transactional analysis

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1248 A Theorem Related to Sample Moments and Two Types of Moment-Based Density Estimates

Authors: Serge B. Provost

Abstract:

Numerous statistical inference and modeling methodologies are based on sample moments rather than the actual observations. A result justifying the validity of this approach is introduced. More specifically, it will be established that given the first n moments of a sample of size n, one can recover the original n sample points. This implies that a sample of size n and its first associated n moments contain precisely the same amount of information. However, it is efficient to make use of a limited number of initial moments as most of the relevant distributional information is included in them. Two types of density estimation techniques that rely on such moments will be discussed. The first one expresses a density estimate as the product of a suitable base density and a polynomial adjustment whose coefficients are determined by equating the moments of the density estimate to the sample moments. The second one assumes that the derivative of the logarithm of a density function can be represented as a rational function. This gives rise to a system of linear equations involving sample moments, the density estimate is then obtained by solving a differential equation. Unlike kernel density estimation, these methodologies are ideally suited to model ‘big data’ as they only require a limited number of moments, irrespective of the sample size. What is more, they produce simple closed form expressions that are amenable to algebraic manipulations. They also turn out to be more accurate as will be shown in several illustrative examples.

Keywords: density estimation, log-density, polynomial adjustments, sample moments

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1247 Numerical Investigation of Flow Past in a Staggered Tube Bundle

Authors: Kerkouri Abdelkadir

Abstract:

Numerical calculations of turbulent flows are one of the most prominent modern interests in various engineering applications. Due to the difficulty of predicting, following up and studying this flow for computational fluid dynamic (CFD), in this paper, we simulated numerical study of a flow past in a staggered tube bundle, using CFD Code ANSYS FLUENT with several models of turbulence following: k-ε, k-ω and SST approaches. The flow is modeled based on the experimental studies. The predictions of mean velocities are in very good agreement with detailed LDA (Laser Doppler Anemometry) measurements performed in 8 stations along the depth of the array. The sizes of the recirculation zones behind the cylinders are also predicted. The simulations are conducted for Reynolds numbers of 12858. The Reynolds number is set to depend experimental results.

Keywords: flow, tube bundle, ANSYS Fluent, CFD, turbulence, LDA, RANS (k-ε, k-ω, SST)

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1246 Tensile Strength of Asphalt Concrete Due to Moisture Conditioning

Authors: R. Islam, Rafiqul A. Tarefder

Abstract:

This study investigates the effect of moisture conditioning on the Indirect Tensile Strength (ITS) of asphalt concrete. As a first step, cylindrical samples of 100 mm diameter and 50 mm thick were prepared using a Superpave gyratory compactor. Next, the samples were conditioned using Moisture Induced Susceptibility Test (MIST) device at different numbers of moisture conditioning cycles. In the MIST device, samples are subjected water pressure through the sample pores cyclically. The MIST conditioned samples were tested for ITS. Results show that the ITS does not change significantly with MIST conditioning at the specific pressure and cycles adopted in this study.

Keywords: asphalt concrete, tensile strength, moisture, laboratory test

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1245 A Probabilistic Theory of the Buy-Low and Sell-High for Algorithmic Trading

Authors: Peter Shi

Abstract:

Algorithmic trading is a rapidly expanding domain within quantitative finance, constituting a substantial portion of trading volumes in the US financial market. The demand for rigorous and robust mathematical theories underpinning these trading algorithms is ever-growing. In this study, the author establishes a new stock market model that integrates the Efficient Market Hypothesis and the statistical arbitrage. The model, for the first time, finds probabilistic relations between the rational price and the market price in terms of the conditional expectation. The theory consequently leads to a mathematical justification of the old market adage: buy-low and sell-high. The thresholds for “low” and “high” are precisely derived using a max-min operation on Bayes’s error. This explicit connection harmonizes the Efficient Market Hypothesis and Statistical Arbitrage, demonstrating their compatibility in explaining market dynamics. The amalgamation represents a pioneering contribution to quantitative finance. The study culminates in comprehensive numerical tests using historical market data, affirming that the “buy-low” and “sell-high” algorithm derived from this theory significantly outperforms the general market over the long term in four out of six distinct market environments.

Keywords: efficient market hypothesis, behavioral finance, Bayes' decision, algorithmic trading, risk control, stock market

Procedia PDF Downloads 52
1244 Post Liberal Perspective on Minorities Visibility in Contemporary Visual Culture: The Case of Mizrahi Jews

Authors: Merav Alush Levron, Sivan Rajuan Shtang

Abstract:

From as early as their emergence in Europe and the US, postmodern and post-colonial paradigm have formed the backbone of the visual culture field of study. The self-representation project of political minorities is studied, described and explained within the premises and perspectives drawn from these paradigms, addressing the key issues they had raised: modernism’s crisis of representation. The struggle for self-representation, agency and multicultural visibility sought to challenge the liberal pretense of universality and equality, hitting at its different blind spots, on issues such as class, gender, race, sex, and nationality. This struggle yielded subversive identity and hybrid performances, including reclaiming, mimicry and masquerading. These performances sought to defy the uniform, universal self, which forms the basis for the liberal, rational, enlightened subject. The argument of this research runs that this politics of representation itself is confined within liberal thought. Alongside post-colonialism and multiculturalism’s contribution in undermining oppressive structures of power, generating diversity in cultural visibility, and exposing the failure of liberal colorblindness, this subversion is constituted in the visual field by way of confrontation, flying in the face of the universal law and relying on its ongoing comparison and attribution to this law. Relying on Deleuze and Guattari, this research set out to draw theoretic and empiric attention to an alternative, post-liberal occurrence which has been taking place in the visual field in parallel to the contra-hegemonic phase and as a product of political reality in the aftermath of the crisis of representation. It is no longer a counter-representation; rather, it is a motion of organic minor desire, progressing in the form of flows and generating what Deleuze and Guattari termed deterritorialization of social structures. This discussion shall have its focus on current post-liberal performances of ‘Mizrahim’ (Jewish Israelis of Arab and Muslim extraction) in the visual field in Israel. In television, video art and photography, these performances challenge the issue of representation and generate concrete peripheral Mizrahiness, realized in the visual organization of the photographic frame. Mizrahiness then transforms from ‘confrontational’ representation into a 'presence', flooding the visual sphere in our plain sight, in a process of 'becoming'. The Mizrahi desire is exerted on the plains of sound, spoken language, the body and the space where they appear. It removes from these plains the coding and stratification engendered by European dominance and rational, liberal enlightenment. This stratification, adhering to the hegemonic surface, is flooded not by way of resisting false consciousness or employing hybridity, but by way of the Mizrahi identity’s own productive, material immanent yearning. The Mizrahi desire reverberates with Mizrahi peripheral 'worlds of meaning', where post-colonial interpretation almost invariably identifies a product of internalized oppression, and a recurrence thereof, rather than a source in itself - an ‘offshoot, never a wellspring’, as Nissim Mizrachi clarifies in his recent pioneering work. The peripheral Mizrahi performance ‘unhook itself’, in Deleuze and Guattari words, from the point of subjectification and interpretation and does not correspond with the partialness, absence, and split that mark post-colonial identities.

Keywords: desire, minority, Mizrahi Jews, post-colonialism, post-liberalism, visibility, Deleuze and Guattari

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1243 Financial Information and Collective Bargaining: Conflicting or Complementing

Authors: Humayun Murshed, Shibly Abdullah

Abstract:

The research conducted in early seventies apparently assumed the existence of a universal decision model for union negotiators and furthermore tended to regard financial information as a ‘neutral’ input into a rational decision-making process. However, research in the eighties began to question the neutrality of financial information as an input in collective bargaining rather viewing it as a potentially effective means for controlling the labour force. Furthermore, this later research also started challenging the simplistic assumptions relating particularly to union objectives which have underpinned the earlier search for universal union decision models. Despite the above developments there seems to be a dearth of studies in developing countries concerning the use of financial information in collective bargaining. This paper seeks to begin to remedy this deficiency. Utilising a case study approach based on two enterprises, one in the public sector and the other a multinational, the universal decision model is rejected and it is argued that the decision whether or not to use financial information is a contingent one and such a contingency is largely defined by the context and environment in which both union and management negotiators work. An attempt is also made to identify the factors constraining as well as promoting the use of financial information in collective bargaining, these being regarded as unique to the organizations within which the case studies are conducted.

Keywords: collective bargaining, developing countries, disclosures, financial information

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1242 Human Trafficking and Prostitution in Amsterdam

Authors: Isabel Roiz, Alejandra Cossio

Abstract:

This essay will talk about the problems of forced prostitution, human trafficking, and sexual exploitation in the Netherlands. This work conveys information from different sources stating the numbers and statistics of human trafficking throughout Europe and the different types of sexual exploitation as well as the means used for coercing victims into this illegal net. The research aims to inform and compare the way this business is handled and the ways used by criminals to lure and retain victims in spite of the law. It also tries to compare the laws in the Netherlands and Sweden regarding prostitution affects the illegal migration problems and how they change the ways those who work as prostitutes are treated. The aim of the paper is to take all of these aspects into consideration and reach a decision of what laws would most beneficiate the victims.

Keywords: human trafficking, prostitution, laws of migration, Amsterdam

Procedia PDF Downloads 323
1241 Effect of Masonry Infill in R.C. Framed Buildings

Authors: Pallab Das, Nabam Zomleen

Abstract:

Effective dissipation of lateral loads that are coming due to seismic force determines the strength, durability and safety concern of the structure. Masonry infill has high stiffness and strength capabilities which can be put into an effective utilization for lateral load dissipation by incorporating it into building construction, but masonry behaves in highly nonlinear manner, so it is highly important to find out generalized, yet a rational approach to determine its nonlinear behavior and failure mode and it’s response when it is incorporated into building. But most of the countries do not specify the procedure for design of masonry infill wall. Whereas, there are many analytical modeling method available in literature, e.g. equivalent diagonal strut method, finite element modeling etc. In this paper the masonry infill is modeled and 6-storey bare framed building and building with masonry infill is analyzed using SAP-200014 in order to find out inter-storey drift by time-history analysis and capacity curve by Pushover analysis. The analysis shows that, while, the structure is well within CP performance level for both the case, whereas, there is considerable reduction of inter-storey drift of about 28%, when the building is analyzed with masonry infill wall.

Keywords: capacity curve, masonry infill, nonlinear analysis, time history analysis

Procedia PDF Downloads 356
1240 Risk Management in Construction Projects

Authors: Mustafa Dogru, Ruveyda Komurlu

Abstract:

Companies and professionals in the construction sector face various risks in every project depending on the characteristics, size, complexity, the location of the projects and the techniques used. Some risks’ effects may increase as the project progresses whereas new risks may emerge. Because of the ever-changing nature of the risks, risk management is a cyclical process that needs to be repeated throughout the project. Since the risks threaten the success of the project, risk management is an important part of the entire project management process. The aims of this study are to emphasize the importance of risk management in construction projects, summarize the risk identification process, and introduce a number of methods for preventing risks such as alternative design, checklists, prototyping and test-analysis-correction technique etc. Following the literature review conducted to list the techniques for preventing risks, case studies has been performed to compare and evaluate the success of the techniques in a number of completed projects with the same typology, performed domestic and international. Findings of the study suggest that controlling and minimizing the level of the risks in construction projects, taking optimal precautions for different risks, and mitigating or eliminating the effects of risks are important in order to prevent additional costs for the project. Additionally, focusing on the risks that have highest impact is the most rational way to minimize the effects of the risks on projects.

Keywords: construction projects, construction management, project management, risk management

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1239 Prediction of Scour Profile Caused by Submerged Three-Dimensional Wall Jets

Authors: Abdullah Al Faruque, Ram Balachandar

Abstract:

Series of laboratory tests were carried out to study the extent of scour caused by a three-dimensional wall jets exiting from a square cross-section nozzle and into a non-cohesive sand beds. Previous observations have indicated that the effect of the tailwater depth was significant for densimetric Froude number greater than ten. However, the present results indicate that the cut off value could be lower depending on the value of grain size-to-nozzle width ratio. Numbers of equations are drawn out for a better scaling of numerous scour parameters. Also suggested the empirical prediction of scour to predict the scour centre line profile and plan view of scour profile at any particular time.

Keywords: densimetric froude number, jets, nozzle, sand, scour, tailwater, time

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1238 Journey to the East: The Story of Ghanaian Migrants in Guangzhou, China

Authors: Mark Kwaku Mensah Obeng

Abstract:

In the late 1990s and early 2000s, nationals of sub-Saharan Africa who had initially settled in the Middle East and other parts of south east Asia moved to Guangzhou in response to the 1997/8 Asian financial crisis in numbers never witnessed. They were later joined by many more as the Chinese economy improved and as the economic relationship between China and Africa improved. This paper tells the story of identifiable sets of Ghanaians in Guangzhou, China in the 21st century. It details out their respective characteristics and their activities in China, their migratory trajectories and the motivations for travelling to China. Also analyzed is how they are coping with life in the unknown destination. It finally attempt predicting the future of the Ghanaian community in China in terms of their level of community participation and integration.

Keywords: Africa in China, Ghana, motivation, Guangzhou

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1237 New Segmentation of Piecewise Moving-Average Model by Using Reversible Jump MCMC Algorithm

Authors: Suparman

Abstract:

This paper addresses the problem of the signal segmentation within a Bayesian framework by using reversible jump MCMC algorithm. The signal is modelled by piecewise constant Moving-Average (MA) model where the numbers of segments, the position of change-point, the order and the coefficient of the MA model for each segment are unknown. The reversible jump MCMC algorithm is then used to generate samples distributed according to the joint posterior distribution of the unknown parameters. These samples allow calculating some interesting features of the posterior distribution. The performance of the methodology is illustrated via several simulation results.

Keywords: piecewise, moving-average model, reversible jump MCMC, signal segmentation

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1236 Astaxanthin Induces Cytotoxicity through Down-Regulating Rad51 Expression in Human Lung Cancer Cells

Authors: Jyh-Cheng Chen, Tai-Jing Wang, Yun-Wei Lin

Abstract:

Astaxanthin has been demonstrated to exhibit a wide range of beneficial effects including anti-inflammatory and anti-cancer properties. However, the molecular mechanism of astaxanthin-induced cytotoxicity in non-small cell lung cancer (NSCLC) cells has not been identified. Rad51 plays a central role in homologous recombination and high levels of Rad51 expression are observed in chemo- or radioresistant carcinomas. In this study, astaxanthin treatment inhibited cell viability and proliferation of two NSCLC cells, A549 and H1703. Treatment with astaxanthin decreased Rad51 expression and phospho-AKT protein level in a time and dose-dependent manner. Furthermore, expression of constitutively active AKT (AKT-CA) vector significantly rescued the decreased Rad51 protein and mRNA levels in astaxanthin-treated NSCLC cells. Combined treatment with PI3K inhibitors (LY294002 or wortmannin) and astaxanthin further decreased the Rad51 expression in NSCLC cells. Knockdown of Rad51 enhanced astaxanthin-induced cytotoxicity and growth inhibition in NSCLC cells. These findings may have implications for the rational design of future drug regimens incorporating astaxanthin for the treatment of NSCLC.

Keywords: astaxanthin, cytotoxicity, AKT, non-small cell lung cancer, PI3K

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1235 Representation of “Gezi Parkı Actions” in Media and Resistance

Authors: Sibel Özkan

Abstract:

This study aims to set forth the perception of young people in Turkey about “Gezi Parkı Actions” which has been represented by different views on social and traditional media. In-depth interview method was carried out with all of the participants who consisted of high school students. All interviews has been conducted in areas where the actions take place and the numbers of participants who are using and not using social media were equal. There are minor differences between young people who are using and not using social media. Participants who are not using social media had an opinion only about saving nature aspect of Gezi Parkı Actions. On the other hand, people who are using social media had another reasons such as freedom of expression, respect to the lifestyles etc. to join Gezi Parkı Actions. It was found that young people do not completely trust traditional media anymore.

Keywords: Gezi Parkı, resistance, social media, hegemony

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1234 The Role of Tax Management Components in Creating Value or Increasing Risk of Tehran Stock Exchange Firms

Authors: Fereshteh Darash

Abstract:

Reflective tax management corresponds to the Agency Theory since it determines the motivation of managers for tax management actions and short-term and long-term consequences. Therefore, selection of tax strategy contributes to the tax and financial position of the firm in the future. The aim of the present research is to evaluate the effect of tax management components on risk-taking of firms listed in Tehran stock exchange by using regression analysis method. Results show that tax effective rate, tax risk and tax planning have no significant effect on the firm's future risk. Results suggest that stakeholders assess the effective tax rate and delay in tax payment in line with their benefits. They tend to accept the higher risk cost for reduction of tax payments and benefits of higher liquidity in current period. Hence, effective tax rate and tax risk have no significant effect on future risk of the firm. Moreover, tax planning yields no information regarding the predictability of the future profits and as a result, it has no significant effect on the future risk of the firm since specific goals of financial reporting are in priority for the stakeholders and regardless of the firm’s data analysis, they take investment decisions and they less intend to purchase the stocks in a rational manner.

Keywords: tax management, tax effective rate, tax risk, tax planning, firm risk

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1233 Media Representation and Visibility of Female Athletes in Sporting Events Featuring Both Female and Male Competitors

Authors: L. A. Jennings

Abstract:

Traditional sports media marginalizes or ignores female athletes in their coverage despite increasing numbers of female participation in professional sports. However, in venues in which women and men compete in the same event, such as fighting sports, media coverage of female athletes increases dramatically. Focusing on fighting sports, including boxing, submission wrestling, kickboxing, and Mixed Martial Arts, this paper demonstrates that inclusive venues provide an avenue for female athletes to receive equitable promotion, media coverage, and sponsorship opportunities using data from ESPN, Neilson, the Fan Report, and other emerging sources. This paper further argues that transgendered and nonbinary athletes could thrive in these environments in future sporting activities.

Keywords: sports, media, athletes, sports media, women in sports

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1232 Value Relevance of Accounting Information: A Study of Steel Sector in India

Authors: Pradyumna Mohanty

Abstract:

The paper aims to explore whether accounting information of Indian companies in the Steel sector are value relevant or not. Ohlson’s model which usually takes into consideration book value per share (BV) and earnings per share (EARN) has been used and the same has been expanded to include two more variables such as cash flow from operations (CFO) and return on equity (ROE). The data were collected from CMIE-Prowess data base in respect of BSE-listed steel companies and the time frame spans from 2010 to 2014. OLS regression has been used to test the value relevance of these accounting numbers. Results indicate that both CFO and BV are having significant influence on the stock price in two out of five years of study. But, BV is emerging as the most significant and highly value relevant of all the four variables during the entire period of study.

Keywords: value relevance, accounting information, book value per share, earnings per share

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1231 Estimation of Population Mean under Random Non-Response in Two-Phase Successive Sampling

Authors: M. Khalid, G. N. Singh

Abstract:

In this paper, we have considered the problem of estimation for population mean, on current (second) occasion in the presence of random non response in two-occasion successive sampling under two phase set-up. Modified exponential type estimators have been proposed, and their properties are studied under the assumptions that numbers of sampling units follow a distribution due to random non response situations. The performances of the proposed estimators are compared with linear combinations of two estimators, (a) sample mean estimator for fresh sample and (b) ratio estimator for matched sample under the complete response situations. Results are demonstrated through empirical studies which present the effectiveness of the proposed estimators. Suitable recommendations have been made to the survey practitioners.

Keywords: successive sampling, random non-response, auxiliary variable, bias, mean square error

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1230 A Critical Analysis of Cognitive Explanations of Afterlife Belief

Authors: Mahdi Biabanaki

Abstract:

Religion is present in all human societies and has been for tens of thousands of years. What is noteworthy is that although religious traditions vary in different societies, there are considerable similarities in their religious beliefs. In all human cultures, for example, there is a widespread belief in the afterlife. Cognitive science of Religion (CSR), an emerging branch of cognitive science, searches for the root of these widespread similarities and the widespread prevalence of beliefs such as beliefs in the afterlife in common mental structures among humans. Accordingly, the cognitive architecture of the human mind has evolved to produce such beliefs automatically and non-reflectively. For CSR researchers, belief in the afterlife is an intuitive belief resulting from the functioning of mental tools. Our purpose in this article is to extract and evaluate the cognitive explanations presented in the CSR field for explaining beliefs in the afterlife. Our research shows that there are two basic theories in this area of CSR, namely "intuitive dualism" and "simulation constraint" theory. We show that these two theories face four major challenges and limitations in explaining belief in the afterlife: inability to provide a causal explanation, inability to explain cultural/religious differences in afterlife belief, the lack of distinction between the natural and the rational foundations of belief in the afterlife and disregarding the supernatural foundations of the afterlife belief.

Keywords: afterlife, cognitive science of religion, intuitive dualism, simulation constraint

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1229 Skin Care through Ayurveda

Authors: K. L. Virupaksha Gupta

Abstract:

Ayurveda offers a holistic outlook regarding skin care. Most Initial step in Ayurveda is to identify the skin type and care accordingly which is highly personalized. Though dermatologically there are various skin type classifications such Baumann skin types (based on 4 parameters i) Oily Vs Dry ii) Sensitive Vs Resistant iii) Pigmented Vs Non-Pigmented iv) Wrinkled Vs Tight (Unwrinkled) etc but Skin typing in Ayurveda is mainly determined by the prakriti (constitution) of the individual as well as the status of Doshas (Humors) which are basically of 3 types – i.e Vata Pitta and Kapha,. Difference between them is mainly attributed to the qualities of each dosha (humor). All the above said skin types can be incorporated under these three types. The skin care modalities in each of the constitution vary greatly. Skin of an individual of Vata constitution would be lustreless, having rough texture and cracks due to dryness and thus should be given warm and unctuous therapies and oil massage for lubrication and natural moisturizers for hydration. Skin of an individual of Pitta constitution would look more vascular (pinkish), delicate and sensitive with a fair complexion, unctuous and tendency for wrinkles and greying of hair at an early age and hence should be given cooling and nurturing therapies and should avoid tanning treatments. Skin of an individual of kapha constitution will have oily skin, they are delicate and look beautiful and radiant and hence these individuals would require therapies to mainly combat oily skin. Hence, the skin typing and skin care in Ayurveda is highly rational and scientific.

Keywords: Ayurveda, dermatology, Dosha, skin types

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1228 Phase-Averaged Analysis of Three-Dimensional Vorticity in the Wake of Two Yawed Side-By-Side Circular Cylinders

Authors: T. Zhou, S. F. Mohd Razali, Y. Zhou, H. Wang, L. Cheng

Abstract:

The wake flow behind two yawed side-by-side circular cylinders is investigated using a three-dimensional vorticity probe. Four yaw angles (α), namely, 0°, 15°, 30° and 45° and two cylinder spacing ratios T* of 1.7 and 3.0 were tested. For T* = 3.0, there exist two vortex streets and the cylinders behave as independent and isolated ones. The maximum contour value of the coherent stream-wise vorticity is only about 10% of that of the spanwise vorticity. With the increase of α, increases whereas decreases. At α = 45°, is about 67% of. For T* = 1.7, only a single peak is detected in the energy spectrum. The span-wise vorticity contours have an organized pattern only at α = 0°. The maximum coherent vorticity contours of and for T* = 1.7 are about 30% and 7% of those for T* = 3.0. The independence principle (IP) in terms of Strouhal numbers is applicable in both wakes when α< 40°.

Keywords: circular cylinder wake, vorticity, vortex shedding, side-by-side

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1227 A Performance Analysis of Different Scheduling Schemes in WiMAX

Authors: A. Youseef

Abstract:

One of the most aims of IEEE 802.16 (WiMAX) is to present high-speed wireless access to cover wide range coverage. The base station (BS) and the subscriber station (SS) are the main parts of WiMAX. WiMAX uses either Point-to-Multipoint (PMP) or mesh topologies. In the PMP mode, the SSs connect to the BS to gain access to the network. However, in the mesh mode, the SSs connect to each other to gain access to the BS. The main components of QoS management in the 802.16 standard are the admission control, buffer management, and packet scheduling. There are several researches proposed to create an efficient packet scheduling schemes. Therefore, we use QualNet 5.0.2 to study the performance of different scheduling schemes, such as WFQ, SCFQ, RR, and SP when the numbers of SSs increase. We find that when the number of SSs increases, the average jitter and average end-to-end delay is increased and the throughput is reduced.

Keywords: WiMAX, scheduling scheme, QoS, QualNet

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1226 Experimental Investigation on the Mechanical Behaviour of Three-Leaf Masonry Walls under In-Plane Loading

Authors: Osama Amer, Yaser Abdel-Aty, Mohamed Abd El Hady

Abstract:

The present paper illustrates an experimental approach to provide understanding of the mechanical behavior and failure mechanisms of different typologies of unreinforced three-leaf masonry walls of historical Islamic architectural heritage in Egypt. The main objective of this study is to investigate the propagation of possible cracking, ultimate load, deformations and failure mechanisms. Experimental data on interface-shear and compression tests on large scale three-leaf masonry wallets are provided. The wallets were built basically of Egyptian limestone and modified lime mortar. External wallets were built of stone blocks while the inner leaf was built of rubble limestone. Different loading conditions and dimensions of core layer for two types of collar joints (with and without shear keys) are considered in the tests. Mechanical properties of the constituent materials of masonry were tested and a database of characteristic properties was created. The results of the experiments will highlight the properties, force-displacement curves, stress distribution of multiple-leaf masonry walls contributing to the derivation of rational design rules and validation of numerical models.

Keywords: masonry, three-leaf walls, mechanical behavior, testing, architectural heritage

Procedia PDF Downloads 271