Search results for: management algorithm

Authors: Miroslav Popelka, Jakub Nozicka

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The whole work is based on possibility to use Lego Mindstorms robotics systems to reduce costs. Lego Mindstorms consists of a wide variety of hardware components necessary to simulate, programme and test of robotics systems in practice. To programme algorithm, which simulates space using the ultrasonic sensor, was used development environment supplied with kit. Software Matlab was used to render values afterwards they were measured by ultrasonic sensor. The algorithm created for this paper uses theoretical knowledge from area of signal processing. Data being processed by algorithm are collected by ultrasonic sensor that scans 2D space in front of it. Ultrasonic sensor is placed on moving arm of robot which provides horizontal moving of sensor. Vertical movement of sensor is provided by wheel drive. The robot follows map in order to get correct positioning of measured data. Based on discovered facts it is possible to consider Lego Mindstorm for low-cost and capable kit for real-time modelling.

Keywords: LEGO Mindstorms, ultrasonic sensor, real-time modeling, 2D object, low-cost robotics systems, sensors, Matlab, EV3 Home Edition Software

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Authors: Ali Ravangard, S. Mohammadi

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Shunt Capacitors have several uses in the electric power systems. They are utilized as sources of reactive power by connecting them in line-to-neutral. Electric utilities have also connected capacitors in series with long lines in order to reduce its impedance. This is particularly common in the transmission level, where the lines have length in several hundreds of kilometers. However, this post will generally discuss shunt capacitors. In distribution systems, shunt capacitors are used to reduce power losses, to improve voltage profile, and to increase the maximum flow through cables and transformers. This paper presents a new method to determine the optimal locations and economical sizing of fixed and/or switched shunt capacitors with a view to power losses reduction and voltage stability enhancement. For solving the problem, a new enhanced cuckoo optimization algorithm is presented.The proposed method is tested on distribution test system and the results show that the algorithm suitable for practical implementation on real systems with any size.

Keywords: capacitor placement, power losses, voltage stability, radial distribution systems

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Authors: Lamaa Sellami, Bechir Alaya

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Nowadays, video-on-demand (VoD) applications are becoming one of the tendencies driving vehicular network users. In this paper, considering the unpredictable vehicle density, the unexpected acceleration or deceleration of the different cars included in the vehicular traffic load, and the limited radio range of the employed communication scheme, we introduce the “Dynamic Vehicular Clustering” (DVC) algorithm as a new scheme for video streaming systems over VANET. The proposed algorithm takes advantage of the concept of small cells and the introduction of wireless backhauls, inspired by the different features and the performance of the Long Term Evolution (LTE)- Advanced network. The proposed clustering algorithm considers multiple characteristics such as the vehicle’s position and acceleration to reduce latency and packet loss. Therefore, each cluster is counted as a small cell containing vehicular nodes and an access point that is elected regarding some particular specifications.

Keywords: video-on-demand, vehicular ad-hoc network, mobility, vehicular traffic load, small cell, wireless backhaul, LTE-advanced, latency, packet loss

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Authors: Zhongmin Wang, Lin Wei, Hengshan Zhang, Tianhua Chen, Yimin Zhou

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The assembly line balancing problems are signficant in mass production systems. In order to deal with the uncertainties that practically exist but barely mentioned in the literature, this paper develops a mathematic model with an optimisation algorithm to solve the assembly line balancing problem with uncertainty operation time. The developed model is able to work with a variable number of workstations under the uncertain environment, aiming to obtain the minimal number of workstation and minimal idle time for each workstation. In particular, the proposed approach first introduces the concept of protection time that closely works with the uncertain operation time. Four dominance rules and the mechanism of determining up and low bounds are subsequently put forward, which serve as the basis for the proposed branch and bound algorithm. Experimental results show that the proposed work verified on a benchmark data set is able to solve the uncertainties efficiently.

Keywords: assembly lines, SALBP-UOT, uncertain operation time, branch and bound algorithm.

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Authors: Baghdasaryan Marinka

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The current scientific and engineering interest concerning the problems of preventing the emergency manifestations of drive synchronous motors, ensuring the ore grinding technological process has been justified. The analysis of the known works devoted to the abnormal operation modes of synchronous motors and possibilities of protection against them, has shown that their application is inexpedient for preventing the impermissible displays arising in the electrical drive synchronous motors ensuring the ore-grinding process. The main energy and technological factors affecting the technical condition of synchronous motors are evaluated. An algorithm for preventing the irregular operation modes of the electrical drive synchronous motor applied in the ore-grinding technological process has been developed and proposed for further application which gives an opportunity to provide smart solutions, ensuring the safe operation of the drive synchronous motor by a comprehensive consideration of the energy and technological factors.

Keywords: synchronous motor, abnormal operating mode, electric drive, algorithm, energy factor, technological factor

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Authors: Boris Melnikov, Ye Zhang, Dmitrii Chaikovskii

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We continue to consider one of the cybernetic methods in computational biology related to the study of DNA chains. Namely, we are considering the problem of reconstructing the not fully filled distance matrix of DNA chains. When applied in a programming context, it is revealed that with a modern computer of average capabilities, creating even a small-sized distance matrix for mitochondrial DNA sequences is quite time-consuming with standard algorithms. As the size of the matrix grows larger, the computational effort required increases significantly, potentially spanning several weeks to months of non-stop computer processing. Hence, calculating the distance matrix on conventional computers is hardly feasible, and supercomputers are usually not available. Therefore, we started publishing our variants of the algorithms for calculating the distance between two DNA chains; then, we published algorithms for restoring partially filled matrices, i.e., the inverse problem of matrix processing. In this paper, we propose an algorithm for restoring the distance matrix for DNA chains, and the primary focus is on enhancing the algorithms that shape the greedy function within the branches and boundaries method framework.

Keywords: DNA chains, distance matrix, optimization problem, restoring algorithm, greedy algorithm, heuristics

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Authors: Yessica Nataliani, Miin-Shen Yang

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Cell formation (CF) is an important step in group technology. It is used in designing cellular manufacturing systems using similarities between parts in relation to machines so that it can identify part families and machine groups. There are many CF methods in the literature, but there is less spectral clustering used in CF. In this paper, we propose a spectral clustering algorithm for machine-part CF. Some experimental examples are used to illustrate its efficiency. Overall, the spectral clustering algorithm can be used in CF with a wide variety of machine/part matrices.

Keywords: group technology, cell formation, spectral clustering, grouping efficiency

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Authors: Mostafa Mjahed

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This paper concerns the control of a nonlinear system using two different methods, reference model and genetic algorithm. The quadcopter is a nonlinear unstable system, which is a part of aerial robots. It is constituted by four rotors placed at the end of a cross. The center of this cross is occupied by the control circuit. Its motions are governed by six degrees of freedom: three rotations around 3 axes (roll, pitch and yaw) and the three spatial translations. The control of such system is complex, because of nonlinearity of its dynamic representation and the number of parameters, which it involves. Numerous studies have been developed to model and stabilize such systems. The classical PID and LQ correction methods are widely used. If the latter represent the advantage to be simple because they are linear, they reveal the drawback to require the presence of a linear model to synthesize. It also implies the complexity of the established laws of command because the latter must be widened on all the domain of flight of these quadcopter. Note that, if the classical design methods are widely used to control aeronautical systems, the Artificial Intelligence methods as genetic algorithms technique receives little attention. In this paper, we suggest comparing two PID design methods. Firstly, the parameters of the PID are calculated according to the reference model. In a second phase, these parameters are established using genetic algorithms. By reference model, we mean that the corrected system behaves according to a reference system, imposed by some specifications: settling time, zero overshoot etc. Inspired from the natural evolution of Darwin's theory advocating the survival of the best, John Holland developed this evolutionary algorithm. Genetic algorithm (GA) possesses three basic operators: selection, crossover and mutation. We start iterations with an initial population. Each member of this population is evaluated through a fitness function. Our purpose is to correct the behavior of the quadcopter around three axes (roll, pitch and yaw) with 3 PD controllers. For the altitude, we adopt a PID controller.

Keywords: quadcopter, genetic algorithm, PID, fitness, model, control, nonlinear system

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Authors: Imad Zeyad Ramadan

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In this paper a genetic algorithm was developed to construct the optimal portfolio based on the Treynor method. The GA maximizes the Treynor ratio under budget constraint to select the best allocation of the budget for the companies in the portfolio. The results show that the GA was able to construct a conservative portfolio which includes companies from the three sectors. This indicates that the GA reduced the risk on the investor as it choose some companies with positive risks (goes with the market) and some with negative risks (goes against the market).

Keywords: oOptimization, genetic algorithm, portfolio selection, Treynor method

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Authors: Faris Alghamdi

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Identifying which conflict management styles organizational members prefer, and what variables influence these selections, is an essential component of organizational conflict management as well as human resource management, particularly in training and development strategies. This study aims to examine the relationship between work experience and preferred conflict management styles. Utilizing the Rahim Organizational Conflict Inventory- II Form C, data were collected from 109 full-time employees of various organizations in the Eastern province of Saudi Arabia. The Pearson’s correlation coefficient analysis showed a statistically significant relationship between the integrating conflict management style and the length of work experience. Nevertheless, this relationship was negative, not positive as hypothesized.

Keywords: conflict management style, organizational members, work experience

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Authors: Sanjay Rathee, Arti Kashyap

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Extraction of useful information from large datasets is one of the most important research problems. Association rule mining is one of the best methods for this purpose. Finding possible associations between items in large transaction based datasets (finding frequent patterns) is most important part of the association rule mining. There exist many algorithms to find frequent patterns but Apriori algorithm always remains a preferred choice due to its ease of implementation and natural tendency to be parallelized. Many single-machine based Apriori variants exist but massive amount of data available these days is above capacity of a single machine. Therefore, to meet the demands of this ever-growing huge data, there is a need of multiple machines based Apriori algorithm. For these types of distributed applications, MapReduce is a popular fault-tolerant framework. Hadoop is one of the best open-source software frameworks with MapReduce approach for distributed storage and distributed processing of huge datasets using clusters built from commodity hardware. However, heavy disk I/O operation at each iteration of a highly iterative algorithm like Apriori makes Hadoop inefficient. A number of MapReduce-based platforms are being developed for parallel computing in recent years. Among them, two platforms, namely, Spark and Flink have attracted a lot of attention because of their inbuilt support to distributed computations. Earlier we proposed a reduced- Apriori algorithm on Spark platform which outperforms parallel Apriori, one because of use of Spark and secondly because of the improvement we proposed in standard Apriori. Therefore, this work is a natural sequel of our work and targets on implementing, testing and benchmarking Apriori and Reduced-Apriori and our new algorithm ReducedAll-Apriori on Apache Flink and compares it with Spark implementation. Flink, a streaming dataflow engine, overcomes disk I/O bottlenecks in MapReduce, providing an ideal platform for distributed Apriori. Flink's pipelining based structure allows starting a next iteration as soon as partial results of earlier iteration are available. Therefore, there is no need to wait for all reducers result to start a next iteration. We conduct in-depth experiments to gain insight into the effectiveness, efficiency and scalability of the Apriori and RA-Apriori algorithm on Flink.

Keywords: apriori, apache flink, Mapreduce, spark, Hadoop, R-Apriori, frequent itemset mining

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Authors: Neeta Kumari, Gopal Pathak

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Artificial neural network has been proved to be an efficient tool for non-parametric modeling of data in various applications where output is non-linearly associated with input. It is a preferred tool for many predictive data mining applications because of its power , flexibility, and ease of use. A standard feed forward networks (FFN) is used to predict the groundwater fluoride content. The ANN model is trained using back propagated algorithm, Tansig and Logsig activation function having varying number of neurons. The models are evaluated on the basis of statistical performance criteria like Root Mean Squarred Error (RMSE) and Regression coefficient (R2), bias (mean error), Coefficient of variation (CV), Nash-Sutcliffe efficiency (NSE), and the index of agreement (IOA). The results of the study indicate that Artificial neural network (ANN) can be used for groundwater fluoride prediction in the limited data situation in the hard rock region like western parts of Jharkhand with sufficiently good accuracy.

Keywords: Artificial neural network (ANN), FFN (Feed-forward network), backpropagation algorithm, Levenberg-Marquardt algorithm, groundwater fluoride contamination

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Authors: Ariel Barel, Rotem Manor, Alfred M. Bruckstein

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We present a probabilistic gathering algorithm for agents that can only detect the presence of other agents in front of or behind them. The agents act in the plane and are identical and indistinguishable, oblivious, and lack any means of direct communication. They do not have a common frame of reference in the plane and choose their orientation (direction of possible motion) at random. The analysis of the gathering process assumes that the agents act synchronously in selecting random orientations that remain fixed during each unit time-interval. Two algorithms are discussed. The first one assumes discrete jumps based on the sensing results given the randomly selected motion direction, and in this case, extensive experimental results exhibit probabilistic clustering into a circular region with radius equal to the step-size in time proportional to the number of agents. The second algorithm assumes agents with continuous sensing and motion, and in this case, we can prove gathering into a very small circular region in finite expected time.

Keywords: control, decentralized, gathering, multi-agent, simple sensors

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Authors: R. Maalej, I. Amami, S. Saadaoui

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Within the growing body of literature on corporate entrepreneurship, there is a need to understand the relationship between human resource management and corporate entrepreneurship. This paper outlines the linkage between human resource management practices with corporate entrepreneurship. In response, we propose a review of the literature that is based on a conceptual reading of corporate entrepreneurship, human resource management practices and the relationship between them.

Keywords: human resource management, human resources management practices, corporate entrepreneurship, entrepreneur

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Authors: Lingzhi Li, Jiankun Zhang, Tiantian Gu

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Hazard management that can prevent fatal accidents and property losses is a fundamental process during the buildings’ construction stage. However, due to lack of safety supervision resources and operational pressures, the conduction of hazard management is poor and ineffective in China. In order to improve the quality of construction safety management, it is critical to explore the use of information technologies to ensure that the process of hazard management is efficient and effective. After exploring the existing problems of construction hazard management in China, this paper develops the griddization management model for construction hazard management. First, following the knowledge grid infrastructure, the griddization computing infrastructure for construction hazards management is designed which includes five layers: resource entity layer, information management layer, task management layer, knowledge transformation layer and application layer. This infrastructure will be as the technical support for realizing grid management. Second, this study divides the construction hazards into grids through city level, district level and construction site level according to grid principles. Last, a griddization management process including hazard identification, assessment and control is developed. Meanwhile, all stakeholders of construction safety management, such as owners, contractors, supervision organizations and government departments, should take the corresponding responsibilities in this process. Finally, a case study based on actual construction hazard identification, assessment and control is used to validate the effectiveness and efficiency of the proposed griddization management model. The advantage of this designed model is to realize information sharing and cooperative management between various safety management departments.

Keywords: construction hazard, griddization computing, grid management, process

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Authors: Usman Qamar, Younus Javed

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Frequent pattern mining is the process of finding a pattern (a set of items, subsequences, substructures, etc.) that occurs frequently in a data set. It was proposed in the context of frequent itemsets and association rule mining. Frequent pattern mining is used to find inherent regularities in data. What products were often purchased together? Its applications include basket data analysis, cross-marketing, catalog design, sale campaign analysis, Web log (click stream) analysis, and DNA sequence analysis. However, one of the bottlenecks of frequent itemset mining is that as the data increase the amount of time and resources required to mining the data increases at an exponential rate. In this investigation a new algorithm is proposed which can be uses as a pre-processor for frequent itemset mining. FASTER (FeAture SelecTion using Entropy and Rough sets) is a hybrid pre-processor algorithm which utilizes entropy and rough-sets to carry out record reduction and feature (attribute) selection respectively. FASTER for frequent itemset mining can produce a speed up of 3.1 times when compared to original algorithm while maintaining an accuracy of 71%.

Keywords: rough-sets, classification, feature selection, entropy, outliers, frequent itemset mining

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Authors: Mohab Magdy Mostafa Mohamed

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The objective of this paper is to introduce a vertical handover (VHO) algorithm between wireless LANs (WLANs) and LTE mobile networks. The proposed algorithm is based on the fuzzy control theory and takes into consideration power level, subscriber velocity, and target cell load instead of only power level in traditional algorithms. Simulation results show that network performance in terms of number of handovers and handover occurrence distance is improved.

Keywords: vertical handover, fuzzy control theory, power level, speed, target cell load

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Authors: Mohamed Gazzeh, Bradley Null, Fethi Tlili, Hichem Besbes

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The burgeoning global ownership of personal vehicles has posed a significant strain on urban infrastructure, notably parking facilities, leading to traffic congestion and environmental concerns. Effective parking management systems (PMS) are indispensable for optimizing urban traffic flow and reducing emissions. The most commonly deployed systems nowadays rely on computer vision technology. This paper explores the integration of radar sensors and simulation in the context of smart parking management. We concentrate on radar sensors due to their versatility and utility in automotive applications, which extends to PMS. Additionally, radar sensors play a crucial role in driver assistance systems and autonomous vehicle development. However, the resource-intensive nature of radar data collection for algorithm development and testing necessitates innovative solutions. Simulation, particularly the monoDrive simulator, an internal development tool used by NI the Test and Measurement division of Emerson, offers a practical means to overcome this challenge. The primary objectives of this study encompass simulating radar sensors to generate a substantial dataset for algorithm development, testing, and, critically, assessing the transferability of models between simulated and real radar data. We focus on occupancy detection in parking as a practical use case, categorizing each parking space as vacant or occupied. The simulation approach using monoDrive enables algorithm validation and reliability assessment for virtual radar sensors. It meticulously designed various parking scenarios, involving manual measurements of parking spot coordinates, orientations, and the utilization of TI AWR1843 radar. To create a diverse dataset, we generated 4950 scenarios, comprising a total of 455,400 parking spots. This extensive dataset encompasses radar configuration details, ground truth occupancy information, radar detections, and associated object attributes such as range, azimuth, elevation, radar cross-section, and velocity data. The paper also addresses the intricacies and challenges of real-world radar data collection, highlighting the advantages of simulation in producing radar data for parking lot applications. We developed classification models based on Support Vector Machines (SVM) and Density-Based Spatial Clustering of Applications with Noise (DBSCAN), exclusively trained and evaluated on simulated data. Subsequently, we applied these models to real-world data, comparing their performance against the monoDrive dataset. The study demonstrates the feasibility of transferring models from a simulated environment to real-world applications, achieving an impressive accuracy score of 92% using only one radar sensor. This finding underscores the potential of radar sensors and simulation in the development of smart parking management systems, offering significant benefits for improving urban mobility and reducing environmental impact. The integration of radar sensors and simulation represents a promising avenue for enhancing smart parking management systems, addressing the challenges posed by the exponential growth in personal vehicle ownership. This research contributes valuable insights into the practicality of using simulated radar data in real-world applications and underscores the role of radar technology in advancing urban sustainability.

Keywords: autonomous vehicle simulator, FMCW radar sensors, occupancy detection, smart parking management, transferability of models

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Authors: Emin Gundogar, Aysegul Yilmaz

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Strategic performance scoring is a significant procedure in management. There are various methods to improve this procedure. This study introduces an information system that is developed to score performance for municipal management. The application of the system is clarified by exemplifying municipal processes.

Keywords: management information system, municipal management, performance scoring

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Authors: Rouhallah Bagheri, Morteza Mahmoudi, Hadi Moheb-Alizadeh

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In this paper, we develop a supplier selection and order allocation multi-objective model in stochastic environment in which purchasing cost, percentage of delivered items with delay and percentage of rejected items provided by each supplier are supposed to be stochastic parameters following any arbitrary probability distribution. To do so, we use dependent chance programming (DCP) that maximizes probability of the event that total purchasing cost, total delivered items with delay and total rejected items are less than or equal to pre-determined values given by decision maker. After transforming the above mentioned stochastic multi-objective programming problem into a stochastic single objective problem using minimum deviation method, we apply a genetic algorithm to get the later single objective problem solved. The employed genetic algorithm performs a simulation process in order to calculate the stochastic objective function as its fitness function. At the end, we explore the impact of stochastic parameters on the given solution via a sensitivity analysis exploiting coefficient of variation. The results show that as stochastic parameters have greater coefficients of variation, the value of objective function in the stochastic single objective programming problem is worsened.

Keywords: dependent chance programming, genetic algorithm, minimum deviation method, order allocation, supplier selection

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Authors: P.-W. Tsai, C.-Y. Chen, C.-W. Chen

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In this paper, the stability analysis of a GA-Based adaptive fuzzy sliding model controller for a nonlinear system is discussed. First, a nonlinear plant is well-approximated and described with a reference model and a fuzzy model, both involving FLC rules. Then, FLC rules and the consequent parameter are decided on via an Evolved Bat Algorithm (EBA). After this, we guarantee a new tracking performance inequality for the control system. The tracking problem is characterized to solve an eigenvalue problem (EVP). Next, an adaptive fuzzy sliding model controller (AFSMC) is proposed to stabilize the system so as to achieve good control performance. Lyapunov’s direct method can be used to ensure the stability of the nonlinear system. It is shown that the stability analysis can reduce nonlinear systems into a linear matrix inequality (LMI) problem. Finally, a numerical simulation is provided to demonstrate the control methodology.

Keywords: adaptive fuzzy sliding mode control, Lyapunov direct method, swarm intelligence, evolved bat algorithm

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Authors: Essa Abrahim Abdulgader Saleem, Thien-My Dao

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The main objective of this paper is to optimize series-parallel system reliability using Genetic Algorithm (GA) and statistical analysis; considering system reliability constraints which involve the redundant numbers of selected components, total cost, and total weight. To perform this work, firstly the mathematical model which maximizes system reliability subject to maximum system cost and maximum system weight constraints is presented; secondly, a statistical analysis is used to optimize GA parameters, and thirdly GA is used to optimize series-parallel systems reliability. The objective is to determine the strategy choosing the redundancy level for each subsystem to maximize the overall system reliability subject to total cost and total weight constraints. Finally, the series-parallel system case study reliability optimization results are showed, and comparisons with the other previous results are presented to demonstrate the performance of our GA.

Keywords: reliability, optimization, meta-heuristic, genetic algorithm, redundancy

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Authors: Pırıl Tekin, Rızvan Erol

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Risk management has become very important and popular in developing countries in recent years. Especially making patient and employee health and safety issues compulsory in the hospitals, raised the number of studies in Turkey. Also risk management become more important for hospital senior management from clinics to the laboratories. Because quality is really important to be chosen for both patients to consult and employees to prefer to work. And also risk management studies can lead to hospital management team about future works and methods. By this point of view, this study is the risk assessment carried out in the biggest dental hospital in the south part of Turkey. This study was conducted as a research case study, covering two different health care place; A Clinic and A Laboratory. It shows that the problems in this dental hospital and how it can solve all.

Keywords: risk management, healthcare, dental hospital, quality management

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Authors: Uswah Khairuddin, Rubiyah Yusof, Nenny Ruthfalydia Rosli

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This paper presents a comparative study between k-Nearest Neighbour (k-NN) and Multi-Layer Perceptron Neural Network (MLP-NN) classifier using Genetic Algorithm (GA) as feature selector for wood recognition system. The features have been extracted from the images using Grey Level Co-Occurrence Matrix (GLCM). The use of GA based feature selection is mainly to ensure that the database used for training the features for the wood species pattern classifier consists of only optimized features. The feature selection process is aimed at selecting only the most discriminating features of the wood species to reduce the confusion for the pattern classifier. This feature selection approach maintains the ‘good’ features that minimizes the inter-class distance and maximizes the intra-class distance. Wrapper GA is used with k-NN classifier as fitness evaluator (GA-kNN). The results shows that k-NN is the best choice of classifier because it uses a very simple distance calculation algorithm and classification tasks can be done in a short time with good classification accuracy.

Keywords: feature selection, genetic algorithm, optimization, wood recognition system

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Authors: Hyungoo Kang, Jinkoo Kim

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This study investigated the determination of the optimal location and friction force of friction dampers to effectively reduce the seismic response of a reinforced concrete structure designed without considering seismic load. To this end, the genetic algorithm process was applied and the results were compared with those obtained by simplified methods such as distribution of dampers based on the story shear or the inter-story drift ratio. The seismic performance of the model structure with optimally positioned friction dampers was evaluated by nonlinear static and dynamic analyses. The analysis results showed that compared with the system without friction dampers, the maximum roof displacement and the inter-story drift ratio were reduced by about 30% and 40%, respectively. After installation of the dampers about 70% of the earthquake input energy was dissipated by the dampers and the energy dissipated in the structural elements was reduced by about 50%. In comparison with the simplified methods of installation, the genetic algorithm provided more efficient solutions for seismic retrofit of the model structure.

Keywords: friction dampers, genetic algorithm, optimal design, RC buildings

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Authors: Raghuveer Kaur, Kartikay Sharma, Ashu Khanna

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Earnings management has been present from times immemorial. The recent downfall of giant enterprises like Enron, Satyam and WorldCom has brought a lot of focus on the study and detection of earnings management. The present study is an attempt to study earnings management in one of the fastest emerging economy - India. The study makes an attempt to understand earnings management in different sectors of the economy. The paper first tests a hypothesis to check whether different sectors of India are engaged in earnings management or not. In the later section the paper aims to study the level of earnings management in 6 popular sectors of India: IT&BPO, Retail, Telecom, Biotech, Hotels and coffee. To measure earnings management two popular techniques of detecting earnings management has been employed: Modified Jones Model and Beniesh M Score. A total of 332 companies were studied. Publicly available data from Capitaline database has been used. The paper also classifies the top and bottom five performers on the basis of sales turnover in each sector and identifies whether they manage their earnings or not.

Keywords: earnings management, India, modified Jones model, Beneish M score

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Authors: Chia Jui Hsieh, Jyh Cheng Chen, Chih Wei Kuo, Ruei Teng Wang, Woei Chyn Chu

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Compressed sensing (CS) based computed tomographic (CT) reconstruction algorithm utilizes total variation (TV) to transform CT image into sparse domain and minimizes L1-norm of sparse image for reconstruction. Different from the traditional CS based reconstruction which only calculates x-coordinate and y-coordinate TV to transform CT images into sparse domain, we propose a multi-directional TV to transform tomographic image into sparse domain for low-dose reconstruction. Our method considers all possible directions of TV calculations around a pixel, so the sparse transform for CS based reconstruction is more accurate. In 2D CT reconstruction, we use eight-directional TV to transform CT image into sparse domain. Furthermore, we also use 26-directional TV for 3D reconstruction. This multi-directional sparse transform method makes CS based reconstruction algorithm more powerful to reduce noise and increase image quality. To validate and evaluate the performance of this multi-directional sparse transform method, we use both Shepp-Logan phantom and a head phantom as the targets for reconstruction with the corresponding simulated sparse projection data (angular sampling interval is 5 deg and 6 deg, respectively). From the results, the multi-directional TV method can reconstruct images with relatively less artifacts compared with traditional CS based reconstruction algorithm which only calculates x-coordinate and y-coordinate TV. We also choose RMSE, PSNR, UQI to be the parameters for quantitative analysis. From the results of quantitative analysis, no matter which parameter is calculated, the multi-directional TV method, which we proposed, is better.

Keywords: compressed sensing (CS), low-dose CT reconstruction, total variation (TV), multi-directional gradient operator

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Authors: Watcharapan Sukkerd, Teeradej Wuttipornpun

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This paper aims to present non-population search algorithms called tabu search (TS), simulated annealing (SA) and variable neighborhood search (VNS) to minimize the total cost of capacitated MRP problem in multi-stage assembly flow shop with two alternative machines. There are three main steps for the algorithm. Firstly, an initial sequence of orders is constructed by a simple due date-based dispatching rule. Secondly, the sequence of orders is repeatedly improved to reduce the total cost by applying TS, SA and VNS separately. Finally, the total cost is further reduced by optimizing the start time of each operation using the linear programming (LP) model. Parameters of the algorithm are tuned by using real data from automotive companies. The result shows that VNS significantly outperforms TS, SA and the existing algorithm.

Keywords: capacitated MRP, tabu search, simulated annealing, variable neighborhood search, linear programming, assembly flow shop, application in industry

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Authors: Chulsang Yoo, Gildo Kim

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Dual polarization radar provides comprehensive information about rainfall by measuring multiple parameters. In Korea, for the rainfall estimation, JPOLE and CSU-HIDRO algorithms are generally used. This study evaluated the local applicability of JPOLE and CSU-HIDRO algorithms in Korea by using the observed rainfall data collected on August, 2014 by the Biseulsan dual polarization radar data and KMA AWS. A total of 11,372 pairs of radar-ground rain rate data were classified according to thresholds of synthetic algorithms into suitable and unsuitable data. Then, evaluation criteria were derived by comparing radar rain rate and ground rain rate, respectively, for entire, suitable, unsuitable data. The results are as follows: (1) The radar rain rate equation including KDP, was found better in the rainfall estimation than the other equations for both JPOLE and CSU-HIDRO algorithms. The thresholds were found to be adequately applied for both algorithms including specific differential phase. (2) The radar rain rate equation including horizontal reflectivity and differential reflectivity were found poor compared to the others. The result was not improved even when only the suitable data were applied. Acknowledgments: This work was supported by the Basic Science Research Program through the National Research Foundation of Korea, funded by the Ministry of Education (NRF-2013R1A1A2011012).

Keywords: CSU-HIDRO algorithm, dual polarization radar, JPOLE algorithm, radar rainfall estimation algorithm

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Authors: Eda Kocakaya, Sebahat Seker, Dogan Argun

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The aim of this study is to determine the process of information technologies and the connections between concepts in accounting management services in Turkey. The objective of this study is to determine the adaptation and evaluation process of information technologies and the connections between concepts and differences in accounting management services in Turkey. The situation and determination of the IT applications of Accounting Management were studied. The applications of • Billing • Order Processing • Accounts Receivable/Payable Management • Contract Management • Bank Account Management Were discussed in this study. The IT applications were demonstrated and realized in actual accounting services. The sectoral representative's companies were selected, and the IT application was searched by bibliometric analysis.

Keywords: management, accounting, information technologies, adaptation

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