Search results for: Yan Wang; Mathis Stock

Authors: Ren Zuo Wang

Abstract:

In this paper, in order to investigate the behavior of the wood structure, the non-linearity of wood material model in LS-DYNA is adopted. It is difficult and less efficient to conduct the experiment of the ancient wood structure, hence LS-DYNA software can be used to simulate nonlinear responses of ancient wood structure. In LS-DYNA software, there is material model called *MAT_WOOD or *MAT_143. This model is to simulate a single-element response of the wood subjected to tension and compression under the parallel and the perpendicular material directions. Comparing with the exact solution and numerical simulations results using LS-DYNA, it demonstrates the accuracy and the efficiency of the proposed simulation method.

Keywords: LS-DYNA, wood structure, single-element simulations, MAT_143

Procedia PDF Downloads 654

Authors: Naveed Ul Hassan, Bilal Aziz, Maryam Mushtaq, Imran Ameen Khan

Abstract:

Equity risk premium (ERP) is the stock return in excess of risk free return. Even though it is an essential topic of finance but still there is no common consensus upon its forecasting. For forecasting ERP, apart from the macroeconomic variables attention is devoted to technical indicators as well. For this purpose, set of 14 technical and 14 macro-economic variables is selected and all forecasts are generated based on a standard predictive regression framework, where ERP is regressed on a constant and a lag of a macroeconomic variable or technical indicator. The comparative results showed that technical indicators provide better indications about ERP estimates as compared to macro-economic variables. The relative strength of ERP predictability is also investigated by using National Bureau of Economic Research (NBER) data of business cycle expansion and recessions and found that ERP predictability is more than twice for recessions as compared to expansions.

Keywords: equity risk premium, forecasting, macroeconomic indicators, technical indicators

Procedia PDF Downloads 306

Authors: Jian Wang

Abstract:

Teachers’ lesson-based discussions presume central to their effective learning to teach. Whether and to what extent such discussions offer opportunities for teachers to learn to teach effectively is worth a careful empirical examination. This study examines this assumption by drawing on lesson-based discussions and relevant curriculum materials from Chinese teachers in three urban schools. Their lesson-based discussions consistently focused on pedagogical content knowledge and offered specific and reasoned suggestions for teachers to refine their teaching practices. The mandated curriculum and their working language-mediated their lesson-based discussions.

Keywords: Chinese teachers, curriculum materials, lesson discussion, mathematics instruction

Procedia PDF Downloads 80

Authors: Chin Tangtarntana

Abstract:

The main purpose of this study was to investigate the effects of animation in offensive product advertising. Experiment was conducted to collect consumer responses toward animated and static ads of offensive and non-offensive products. The study was conducted by distributing questionnaires to the target respondents. According to statistics from Innovative Internet Research Center, Thailand, majority of internet users are 18 – 44 years old. The results revealed an interaction between ad design and offensive product. Specifically, when used in offensive product advertisements, animated ads were not effective for consumer attention, but yielded positive response in terms of attitude toward product. The findings support that information processing model is accurate in predicting consumer cognitive response toward cartoon ads, whereas U&G, arousal, and distinctive theory is more accurate in predicting consumer affective response. In practical, these findings can also be used to guide ad designers and marketers that are suitable for offensive products.

Keywords: animation, banner ad design, consumer responses, offensive product advertising, stock exchange of Thailand

Procedia PDF Downloads 269

Authors: Ren Zuo Wang

Abstract:

In this paper, in order to investigate the joint behaviors of the Dieh-Dou structure. A pushover experiment of Dieh-Dou Jia-Dong is implemented. NDI, LVDT and image measurement system are used to measure displacements of joints and deformations of Dieh-Dou Jia-Dong. In addition, joint rotation-moment relationships of column restoring force, purlin-supporting, Dou-Shu, Dou-Gong brackets, primary beam-Gua Tong, secondary beam-Gua Tong, Tertiary beam are builied. From Jia-Dong experiments, formulations of joint rotation are proposed.

Keywords: pushover experiment, Dieh-Dou timber frame, image measurement system, joint rotation-moment relationships

Procedia PDF Downloads 444

Authors: Birome Holo Ba, Christian Prins, Caroline Prodhon

Abstract:

Optimization is an important aspect of logistics management. It can reduce significantly logistics costs and also be a good tool for decision support. In this paper, we address a planning problem specific to biomass supply chain. We propose a new mixed integer linear programming (MILP) model dealing with different feed stock production operations such as harvesting, packing, storage, pre-processing and transportation, with the objective of minimizing the total logistic cost of the system on a regional basis. It determines the optimal number of harvesting machine, the fleet size of trucks for transportation and the amount of each type of biomass harvested, stored and pre-processed in each period to satisfy demands of refineries in each period. We illustrate the effectiveness of the proposal model with a numerical example, a case study in Aube (France department), which gives preliminary and interesting, results on a small test case.

Keywords: biomass logistics, supply chain, modelling, optimization, bioenergy, biofuels

Procedia PDF Downloads 514

Authors: Honggang Qu, Rongmei Liu, Bin Wang, Yong Xu, Zhenji Gao

Abstract:

There is a big gap in the ability and level of the informatization technology innovation of cores and samples compared with developed countries. Under the current background of promoting the technology innovation, how to strengthen the informatization technology innovation of cores and samples for National Cores and Samples Archives, which is a national innovation research center, is an important research topic. The paper summarizes the development status of cores and samples informatization technology, and finds the gaps and deficiencies, and proposes the innovation research directions and content, including data extraction, recognition, processing, integration, application and so on, so as to provide some reference and guidance for the future innovation research of the archives and support better the geological technology innovation in China.

Keywords: cores and samples;, informatization technology;, innovation;, suggestion

Procedia PDF Downloads 126

Authors: Giriraj Achari, Malay Bhattacharyya

Abstract:

In this paper, the effectiveness of Copula Markov Switching Multifractal (MSM) models at forecasting Value-at-Risk of a two-stock portfolio is studied. The innovations are allowed to be drawn from distributions that can capture skewness and leptokurtosis, which are well documented empirical characteristics observed in financial returns. The candidate distributions considered for this purpose are Johnson-SU, Pearson Type-IV and α-Stable distributions. The two univariate marginal distributions are combined using the Student-t copula. The estimation of all parameters is performed by Maximum Likelihood Estimation. Finally, the models are compared in terms of accurate Value-at-Risk (VaR) forecasts using tests of unconditional coverage and independence. It is found that Copula-MSM-models with leptokurtic innovation distributions perform slightly better than Copula-MSM model with Normal innovations. Copula-MSM models, in general, produce better VaR forecasts as compared to traditional methods like Historical Simulation method, Variance-Covariance approach and Copula-Generalized Autoregressive Conditional Heteroscedasticity (Copula-GARCH) models.

Keywords: Copula, Markov Switching, multifractal, value-at-risk

Procedia PDF Downloads 165

Authors: Arslan Murtaza

Abstract:

RFID (Radio Frequency Identification) and WSN (Wireless sensor network) are two significant wireless technologies that have extensive diversity of applications and provide limitless forthcoming potentials. RFID is used to identify existence and location of objects whereas WSN is used to intellect and monitor the environment. Incorporating RFID with WSN not only provides identity and location of an object but also provides information regarding the condition of the object carrying the sensors enabled RFID tag. It can be widely used in stock management, asset tracking, asset counting, security, military, environmental monitoring and forecasting, healthcare, intelligent home, intelligent transport vehicles, warehouse management, and precision agriculture. This assessment presents a brief introduction of RFID, WSN, and integration of WSN and RFID, and then applications related to both RFID and WSN. This assessment also deliberates status of the projects on RFID technology carried out in different computing group projects to be taken on WSN and RFID technology.

Keywords: wireless sensor network, RFID, embedded sensor, Wi-Fi, Bluetooth, integration, time saving, cost efficient

Procedia PDF Downloads 334

Authors: Li Wang

Abstract:

The explosive of technology advances has opened up many avenues of career options for engineering graduates. Hence, how relevant their learning at university is very much dependent on their actual jobs. Bridging the gap between education and industrial practice is important, but it also becomes evident how both engineering education and industrial training can be leveraged at the same time and balance between what students should grasp at university and what they can be continuously trained at the working environment. Through a case study of developing a commercial product, this paper presents the required level of depth of technical knowledge and skills for some typical engineering jobs (for mechanical/materials engineering). It highlights the necessary collaboration for industry, university, and accreditation bodies to work together to nurture the next generation of engineers.

Keywords: leverage, collaboration, career, industry, engineering education

Procedia PDF Downloads 98

Authors: Minghua Chen, Rui Wang

Abstract:

This paper addresses the impact of foreign ownership on the risk-taking behavior of banks. Using bank-level panel data of more than 1,300 commercial banks in 32 emerging economies during 2000-2013, we find that foreign owned banks take on more risk than their domestic counterparts. We further examine several factors that may potentially contribute to foreign banks’ differentiated riskiness from four perspectives, namely, foreign banks’ informational disadvantages, agency problems, the contagious effect of parent banks’ financial conditions and the disparity between home and host markets. We find supportive evidence that these factors play a significant role in affecting foreign banks’ risk-taking.

Keywords: bank risk-taking, emerging economies, financial liberalization, foreign banks

Procedia PDF Downloads 446

Authors: Fangwei Zhu, Wei Tian, Linzhuo Wang, Miao Yu

Abstract:

Megaproject has long been a critical issue in project governance, for its low success rate and large impact on society. Although the extant literature on megaproject governance is vast, to our best knowledge, the lacking of a thorough literature review makes it hard for us to gain a holistic view on current scenario of megaproject governance. The study conducts a systematic literature review process to analyze the existing literatures on megaproject governance. The finding indicates that mega project governance needs to be handled at network level and forming a network level governance provides a holistic framework for governing megaproject towards sustainable development of the projects. Theoretical and practical implications, as well as future studies and limitations, were discussed.

Keywords: megaproject, governance, literature review, network

Procedia PDF Downloads 200

Authors: Yi Wang, Xun Liang

Abstract:

This paper introduces a model of internet public opinion waves, which describes the message propagation and measures the influence of a detected event. We collect data on public opinion propagation from different platforms on the internet, including micro-blogs and news. Then, we compare the spread of public opinion to the seismic waves and correspondently define the P-wave and S-wave and other essential attributes and characteristics in the process. Further, a model is established to evaluate the magnitude scale of the events. In the end, a practical example is used to analyze the influence of network public opinion and test the reasonability and effectiveness of the proposed model.

Keywords: internet public opinion waves (IPOW), magnitude scale, cross-platform, information propagation

Procedia PDF Downloads 287

Authors: Chang He, Hiroshi Tamura, Hiroshi Katsuchi, Jiaqi Wang

Abstract:

In this study, the aim is to infer the slip limit (static friction limit) of contact interfaces in bolt friction joints by analyzing other bolt friction joints with the same contact surface but in a different shape. By using the Weibull distribution to deal with microelements on the contact surface statistically, the slip limit of a certain type of bolt joint was predicted from other types of bolt joint with the same contact surface. As a result, this research succeeded in predicting the slip limit of bolt joins with different numbers of contact surfaces and with different numbers of bolt rows.

Keywords: bolt joints, slip coefficient, finite element method, Weibull distribution

Procedia PDF Downloads 170

Authors: Bakr Ali Al-Gamrh, Ku Nor Izah B. Ku Ismail

Abstract:

We investigate the relationship between corporate governance, leverage, risk, and firm performance. We use a firm level panel that spans the period 2008 to 2012 of all listed firms on Abu Dhabi Stock Exchange and Dubai Financial Market. After constructing an index of corporate governance strength, we find a negative effect of corporate governance on firm performance. We, however, discover that corporate governance strength indirectly improves the negative influence of leverage on firm performance in normal times. On the contrary, the results completely reversed when there is a black swan event. Corporate governance strength plays a significantly negative role in moderating the relationship between leverage and firm performance during the financial crisis. We also reveal that corporate governance strength increases firms’ risk and deteriorates performance during crisis. Results provide evidence that corporate governance indirectly plays a completely different role in different time periods.

Keywords: corporate governance, firm performance, risk, leverage, the UAE

Procedia PDF Downloads 550

Authors: Seyed Sajjad Habibi

Abstract:

The aim of this study is to investigate the impact of global financial crises and corporate financial crisis on tax evasion of companies listed on the Tehran Stock Exchange. For this purpose, panel data in the periods of financial crisis period (2007 to 2012) and without a financial crisis (2004, 2005, 2006, 2013, 2014, and 2015) was analyzed using multivariate linear regression. The results indicate a significant relationship between the corporate financial crisis (bankruptcy risk) and tax evasion in the global financial crisis period. The results also showed a significant relationship between the corporate bankruptcy risk and tax evasion in the period with no global financial crisis. A significant difference was found between the bankruptcy risk and tax evasion in the period of the global financial crisis and that with no financial crisis so that tax evasion increased in the financial crisis period.

Keywords: global financial crisis, corporate financial crisis, bankruptcy risk, tax evasion risk, emerging markets

Procedia PDF Downloads 280

Authors: Guohong Wang, Hao Huang, Rui Xing, Liyan Tang, Yu Wang

Abstract:

Start-ups are consistently under pressure to overcome liabilities of newness and smallness. They must focus on assembling resource and engaging constant renewal and repeated entrepreneurial activities to survive and grow. As an important form of resource, knowledge is constantly vital to start-ups, which will help start-ups with developing new product in hence forming competitive advantage. However, significant knowledge is usually needed to be identified and exploited from external entities, which makes it difficult to achieve knowledge transfer; with limited resources, it can be quite challenging for start-ups balancing the exploration and exploitation of knowledge. The research on knowledge transfer has become a relatively well-developed domain by indicating that knowledge transfer can be achieved through plenty of patterns, yet it is still under-explored that what processes and organizational practices help start-ups facilitating knowledge transfer for new product in the context portfolio entrepreneurship. Resource orchestration theory emphasizes the initiative and active management of company or the manager to explain the fulfillment of resource utility, which will help understand the process of managing knowledge as a certain kind of resource in start-ups. Drawing on the resource orchestration theory, this research aims to explore how knowledge transfer can be facilitated through resource orchestration. A qualitative single-case study of a sodium-ion battery new venture was conducted. The case company is sampled deliberately from representative industrial agglomeration areas in Liaoning Province, China. It is found that distinctive resource orchestration sub-processes are leveraged to facilitate knowledge transfer: (i) resource structuring makes knowledge available across the portfolio; (ii) resource bundling makes combines internal and external knowledge to form new knowledge; and (iii) resource harmonizing balances specific knowledge configurations across the portfolio. Meanwhile, by purposefully reallocating knowledge configurations to new product development in a certain new venture (exploration) and gradually adjusting knowledge configurations to being applied to existing products across the portfolio (exploitation), resource orchestration processes as a whole make exploration and exploitation of knowledge balanced. This study contributes to the knowledge management literature through proposing a resource orchestration view and depicting how knowledge transfer can be facilitated through different resource orchestration processes and mechanisms. In addition, by revealing the balancing process of exploration and exploitation of knowledge, and laying stress on the significance of the idea of making exploration and exploitation of knowledge balanced in the context of portfolio entrepreneurship, this study also adds specific efforts to entrepreneurship and strategy management literature.

Keywords: exploration and exploitation, knowledge transfer, new product development, portfolio entrepreneur, resource orchestration

Procedia PDF Downloads 126

Authors: Rui Wang, Luodi Yu, Dan Huang, Hsuan-Chih Chen, Yang Zhang, Suiping Wang

Abstract:

Enhanced discrimination of pure tones but diminished discrimination of speech pitch (i.e., lexical tone) were found in children with autism who speak a tonal language (Mandarin), suggesting a speech-specific impairment of pitch perception in these children. However, in tonal languages, both lexical tone and vowel are phonemic cues and integrally dependent on each other. Therefore, it is unclear whether the presence of phonemic vowel dimension contributes to the observed lexical tone deficits in Mandarin-speaking children with autism. The current study employed a multi-feature oddball paradigm to examine how vowel and tone dimensions contribute to the neural responses for syllable change detection and involuntary attentional orienting in school-age Mandarin-speaking children with autism. In the oddball sequence, syllable /da1/ served as the standard stimulus. There were three deviant stimulus conditions, representing tone-only change (TO, /da4/), vowel-only change (VO, /du1/), and change of tone and vowel simultaneously (TV, /du4/). EEG data were collected from 25 children with autism and 20 age-matched normal controls during passive listening to the stimulation. For each deviant condition, difference waveform measuring mismatch negativity (MMN) was derived from subtracting the ERP waveform to the standard sound from that to the deviant sound for each participant. Additionally, the linear summation of TO and VO difference waveforms was compared to the TV difference waveform, to examine whether neural sensitivity for TV change detection reflects simple summation or nonlinear integration of the two individual dimensions. The MMN results showed that the autism group had smaller amplitude compared with the control group in the TO and VO conditions, suggesting impaired discriminative sensitivity for both dimensions. In the control group, amplitude of the TV difference waveform approximated the linear summation of the TO and VO waveforms only in the early time window but not in the late window, suggesting a time course from dimensional summation to nonlinear integration. In the autism group, however, the nonlinear TV integration was already present in the early window. These findings suggest that speech perception atypicality in children with autism rests not only in the processing of single phonemic dimensions, but also in the dimensional integration process.

Keywords: autism, event-related potentials , mismatch negativity, speech perception

Procedia PDF Downloads 219

Authors: Changtong Wang, Lingyun Wei

Abstract:

The combination of auctions and supply chains is of great significance in improving the supply chain management system and enhancing the efficiency of economic and social operations. To address the gap in research on supply chain strategies under the auction mechanism, a model is developed for the 1-N auction model in a complete information environment, and it is concluded that the two-part contract auction model for retailers in this model can achieve supply chain coordination. The model is validated by substituting the model into the scenario of a fresh-cut flower industry flower auction in exchange for arithmetic examples to further prove the validity of the conclusions.

Keywords: auction mechanism, supply chain coordination strategy, fresh cut flowers industry, supply chain management

Procedia PDF Downloads 123

Authors: Hui-Tzu Lin, Wen-Ying Lin, Jenn-Wu Wang

Abstract:

The purpose of present research is to investigate whether the global coherence of moral thinking is increased by age. The author utilized two kinds of moral situations to evaluate the subjects’ responses to two contradictive arguments concerning behavior of stealing, cheating in an exam, each with two stories. The two stories will be focused on the main lead and provided two contradictory moral evaluations. Participants were 596 primary schoolchildren in Taiwan. The three age groups were 201 in grade two, 183 in grade three, and 212 in grade six. The result showed that sixth graders’ moral judgment is more coherent than third graders’. The coherence of moral thinking is increased by age which support the implication by Piaget and Kohlberg’s theoretical hypothesis. This indicates that people higher ability to detect contradiction may be involved in the development of the coherence of moral thinking.

Keywords: moral thinking, coherence, local coherence, contradiction, global coherence, cognitive development

Procedia PDF Downloads 369

Authors: Judit Perjessy, Zsolt Zalan, Ferenc Hegyi, Eniko Horvath-Szanics, Krisztina Takacs, Andras Nagy, Adel Klupacs, Erika Koppany-Szabo, Zhirong Wang, Kaituo Wang, Muying Du, Jianquan Kan

Abstract:

The post-harvest diseases cause great economic losses in the fruit and vegetables; the prevention of these deterioration has great importance. Against the fungi, which cause most of the diseases, are extensively used the fungicides. However, there are increasing consumer concerns over the presence of pesticide residues in food. An alternative and in recent years, increasingly studied method for the prevention of the diseases is biocontrol, where antagonistic microorganisms are used for the control of fungi. The genera of Lactobacillus is well known and extensively studied, but its applicability as biocontrol agents in post-harvest preservation of fruit and vegetables is poorly investigated. However these bacteria can be found on the surface of the plants and have great antimicrobial activity. In our study we have investigated the chitinase activity, the antifungal effect and the applicability of several Lactobacillus strains to select potential biocontrol agents. We investigated the determination of the environmental parameters of a gene (encoding chitinase) expression and we also investigated the relationship between actual antifungal activity and potential chitinase activity. Mixed cultures were also developed to enhance the antifungal activity and determined the optimal mold spore and bacteria concentration ratio for the appropriate efficacy. Five Lactobacillus strains (L. acidophilus N2, L. delbrueckii subsp. bulgaricus B397, L. sp. 2231, L. sake subsp. sake 2471, L. buchneri 1145) possess chitinase-coding gene from the 43 investigated Lactobacillus strains. Proteins with similar molecular weight and separation properties like bacterial chitinases were detected from these strains, which also possess chitin-binding property. Nevertheless, they were inactive, lacks the chitinolytic activity. In point of the cumulative activity of inhibition, our results showed that certain strains were statistically significant in a positive direction compared to other strains, e.g., L. rhamnosus VT1 and L. Casey 154 have shown great general antifungal effect against 11 molds from the genera Penicillium and Botrytis and isolated from spoiled fruit and vegetables. Also, some mixed cultures (L. rhamnosus VT1 - L. Plantarum 299v) showed significant antifungal effects against the indigenous molds on the surface of apple fruit during the industrial storage experiment. Thus, they could be promising for post-harvest biopreservation.

Keywords: biocontrol, chitinase, Lactobacillus, post-harvest

Procedia PDF Downloads 154

Authors: Rohita Gupta, G. S. Brah, R. Verma, C. S. Mukhopadhayay

Abstract:

Although chicken strains show differences in susceptibility to a number of diseases, the underlying immunological basis is yet to be elucidated. In the present study, heterophils were subjected to LPS stimulation and total RNA extraction, further differential gene expression was studied in broiler, layer and indigenous Aseel strain by Real Time RT-PCR at different time periods before and after induction. The expression of the 14 AvBDs and chTLR 1, 2, 3, 4, 5, 7, 15 and 21 was detectable in heterophils. The expression level of most of the AvBDs significantly increased (P<0.05) 3 hours post in vitro lipopolysaccharide challenge. Higher expression level and stronger activation of most AvBDs, NFkB-1 and IRF-3 in heterophils was observed with the stimulation of LPS in layer compared to broiler, and in Aseel compared to both layer and broiler. This investigation will allow more refined interpretation of immuno-genetic basis of the variable disease resistance/susceptibility in divergent stock of chicken including indigenous breed. Moreover, this study will be helpful in formulation of strategy for isolation of antimicrobial peptides from heterophils.

Keywords: differential expression, heterophils, cytokines, defensin, TLR

Procedia PDF Downloads 498

Authors: W. S. Hsu, Y. Chiang, H. C. Chen, J. R. Wang, S. W. Chen, J. H. Yang, C. Shih

Abstract:

Not only radiation materials, but also the normal chemical material stored in the power plant can cause a risk to the residents. In this research, the ALOHA code was used to perform the concentration analysis under the CO₂ storage burst or leakage conditions for Kuosheng nuclear power plant (NPP). The Final Safety Analysis Report (FSAR) and data were used in this study. Additionally, the analysis results of ALOHA code were compared with the R.G. 1.78 failure criteria in order to confirm the control room habitability. The comparison results show that the ALOHA result for burst case was 0.923 g/m³ which was below the criteria. However, the ALOHA results for leakage case was 11.3 g/m³.

Keywords: BWR, ALOHA, habitability, Kuosheng

Procedia PDF Downloads 359

Authors: Fangying Wang, Zhang Sanming, Ni Qian

Abstract:

In recent years, more and more personalized sound absorbing materials have entered the Chinese room acoustical decoration market. The acoustic performance of three kinds of personalized sound-absorbing materials: Flame-retardant Flax Fiber Sound-absorbing Cotton, Eco-Friendly Sand Acoustic Panel and Transparent Micro-perforated Panel (Film) are tested by Reverberation Room Method. The sound absorption characteristic curves show that their performance match for or even exceed the traditional sound absorbing material. Through the application in the actual projects, these personalized sound-absorbing materials also proved their sound absorption ability and unique decorative effect.

Keywords: acoustic performance, application prospect personalized sound-absorbing materials

Procedia PDF Downloads 190

Authors: Weiwei Shan, Wenjing Ding, Juan Ning, Chao He, Zijuan Wang

Abstract:

Gravity circulation loop for the cryopumps of the space simulator is introduced, and two phase mathematic model of flow heat transfer is analyzed as well. Based on this model, the liquid nitrogen (LN₂) gravity circulation loop including its equipment and layout is designed and has served as LN₂ feeding system for cryopumps in one large space simulator. With the help of control software and human machine interface, this system can be operated flexibly, simply, and automatically under four conditions. When running this system, the results show that the cryopumps can be cooled down and maintained under the required temperature, 120 K.

Keywords: cryopumps, gravity circulation loop, liquid nitrogen, two-phase

Procedia PDF Downloads 401

Authors: Patrick Velte

Abstract:

Sustainability reporting has become a central element of modern corporate governance practice. This paper is the first to recognize supervisory board independence, sustainable expertise and gender diversity in two European two tier countries and their impact on sustainability reporting quality. For a sample of 188 German and Austrian companies which are listed at the Prime Standard of the Frankfurt and Vienna Stock Exchange for the business years 2012-2013, descriptive findings show that CSR reporting quality is still low in both countries. Furthermore, multiple regressions state that independent and female members in the supervisory board do have a positive impact on CSR reporting quality in Germany and Austria. However, the existence of sustainable experts in the supervisory board both in Germany and Austria shows a positive but insignificant impact. Our findings suggest that the current European corporate governance regulations can be a useful instrument to increase the quality of modern CSR reporting for the stakeholders.

Keywords: sustainability reporting, corporate governance, gender diversity, board independence

Procedia PDF Downloads 397

Authors: Qi Wang

Abstract:

Accurate pronunciation is the first condition of communication. Compared with the alphabetic languages, Chinese is more difficult for the foreigners to study as a second language, due to the tonal language with the meaningful characters as the written system, especially speaking. This research first presents the statistics of the typical errors of the pronunciations, based on the data of our two- year program of graduate students, which shown 90% of their speaking with strong foreign accents and no obvious change of the pitches, even if they could speak Chinese fluently. Second part, analyzed the caused reasons in the learning and teaching processes. Third part, this result of this research, based the theory of Chinese prosodic words, shown that the earlier the students get trained on prosodics at the beginning and suprasegmentals at intermediate and advanced levels, the better effects for them to communicate in Chinese as a second language.

Keywords: second language, prosodic word, foot, suprasegmental

Procedia PDF Downloads 463

Authors: Bing-Jing Li, Sih-Yin Wang, Tse-Chun Yeh, Yuan-Bin Chen

Abstract:

Microwave dielectric ceramic materials of (Mg1-xNix)2(Ti0.95Sn0.05)O4 for x = 0.01, 0.03, 0.05, 0.07 and 0.09 were prepared and sintered at 1250–1400ºC. The microstructure and microwave dielectric properties of the ceramic materials were examined and measured. The observations shows that the content of Ni2+ ions has little effect on the crystal structure, dielectric constant, temperature coefficient of resonant frequency (τf) and sintering temperatures of the ceramics. However, the quality values (Q×f) are greatly improved due to the addition of Ni2+ ions. The present study showed that the ceramic material prepared for x = 0.05 and sintered at 1325ºC had the best Q×f value of 392,000 GHz, about 23% improvement compared with that of Mg2(Ti0.95Sn0.05)O4.

Keywords: (Mg1-xNix)2(Ti0.95Sn0.05)O4, microwave dielectric ceramics, high quality factor, high frequency wireless communication

Procedia PDF Downloads 487

Authors: Feddaoui Amina

Abstract:

Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: income, smoothing, 'Eckel', French companies

Procedia PDF Downloads 152

Authors: Ke-Jing Lee, Cheng-Jung Lee, Yu-Chi Chang, Li-Wen Wang, Yeong-Her Wang

Abstract:

To avoid the cross-talk issue of only resistive random access memory (RRAM) cell, one transistor and one resistor (1T1R) architecture with a TiO₂-based RRAM cell connected with solution barium zirconate nickelate (BZN) organic thin film transistor (OTFT) device is successfully demonstrated. The OTFT were fabricated on a glass substrate. Aluminum (Al) as the gate electrode was deposited via a radio-frequency (RF) magnetron sputtering system. The barium acetate, zirconium n-propoxide, and nickel II acetylacetone were synthesized by using the sol-gel method. After the BZN solution was completely prepared using the sol-gel process, it was spin-coated onto the Al/glass substrate as the gate dielectric. The BZN layer was baked at 100 °C for 10 minutes under ambient air conditions. The pentacene thin film was thermally evaporated on the BZN layer at a deposition rate of 0.08 to 0.15 nm/s. Finally, gold (Au) electrode was deposited using an RF magnetron sputtering system and defined through shadow masks as both the source and drain. The channel length and width of the transistors were 150 and 1500 μm, respectively. As for the manufacture of 1T1R configuration, the RRAM device was fabricated directly on drain electrodes of TFT device. A simple metal/insulator/metal structure, which consisting of Al/TiO₂/Au structures, was fabricated. First, Au was deposited to be a bottom electrode of RRAM device by RF magnetron sputtering system. Then, the TiO₂ layer was deposited on Au electrode by sputtering. Finally, Al was deposited as the top electrode. The electrical performance of the BZN OTFT was studied, showing superior transfer characteristics with the low threshold voltage of −1.1 V, good saturation mobility of 5 cm²/V s, and low subthreshold swing of 400 mV/decade. The integration of the BZN OTFT and TiO₂ RRAM devices was finally completed to form 1T1R configuration with low power consumption of 1.3 μW, the low operation current of 0.5 μA, and reliable data retention. Based on the I-V characteristics, the different polarities of bipolar switching are found to be determined by the compliance current with the different distribution of the internal oxygen vacancies used in the RRAM and 1T1R devices. Also, this phenomenon can be well explained by the proposed mechanism model. It is promising to make the 1T1R possible for practical applications of low-power active matrix flat-panel displays.

Keywords: one transistor and one resistor (1T1R), organic thin-film transistor (OTFT), resistive random access memory (RRAM), sol-gel

Procedia PDF Downloads 354