Search results for: assumptions
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 504

Search results for: assumptions

354 The Theory behind Logistic Regression

Authors: Jan Henrik Wosnitza

Abstract:

The logistic regression has developed into a standard approach for estimating conditional probabilities in a wide range of applications including credit risk prediction. The article at hand contributes to the current literature on logistic regression fourfold: First, it is demonstrated that the binary logistic regression automatically meets its model assumptions under very general conditions. This result explains, at least in part, the logistic regression's popularity. Second, the requirement of homoscedasticity in the context of binary logistic regression is theoretically substantiated. The variances among the groups of defaulted and non-defaulted obligors have to be the same across the level of the aggregated default indicators in order to achieve linear logits. Third, this article sheds some light on the question why nonlinear logits might be superior to linear logits in case of a small amount of data. Fourth, an innovative methodology for estimating correlations between obligor-specific log-odds is proposed. In order to crystallize the key ideas, this paper focuses on the example of credit risk prediction. However, the results presented in this paper can easily be transferred to any other field of application.

Keywords: correlation, credit risk estimation, default correlation, homoscedasticity, logistic regression, nonlinear logistic regression

Procedia PDF Downloads 397
353 Deep Learning for SAR Images Restoration

Authors: Hossein Aghababaei, Sergio Vitale, Giampaolo Ferraioli

Abstract:

In the context of Synthetic Aperture Radar (SAR) data, polarization is an important source of information for Earth's surface monitoring. SAR Systems are often considered to transmit only one polarization. This constraint leads to either single or dual polarimetric SAR imaging modalities. Single polarimetric systems operate with a fixed single polarization of both transmitted and received electromagnetic (EM) waves, resulting in a single acquisition channel. Dual polarimetric systems, on the other hand, transmit in one fixed polarization and receive in two orthogonal polarizations, resulting in two acquisition channels. Dual polarimetric systems are obviously more informative than single polarimetric systems and are increasingly being used for a variety of remote sensing applications. In dual polarimetric systems, the choice of polarizations for the transmitter and the receiver is open. The choice of circular transmit polarization and coherent dual linear receive polarizations forms a special dual polarimetric system called hybrid polarimetry, which brings the properties of rotational invariance to geometrical orientations of features in the scene and optimizes the design of the radar in terms of reliability, mass, and power constraints. The complete characterization of target scattering, however, requires fully polarimetric data, which can be acquired with systems that transmit two orthogonal polarizations. This adds further complexity to data acquisition and shortens the coverage area or swath of fully polarimetric images compared to the swath of dual or hybrid polarimetric images. The search for solutions to augment dual polarimetric data to full polarimetric data will therefore take advantage of full characterization and exploitation of the backscattered field over a wider coverage with less system complexity. Several methods for reconstructing fully polarimetric images using hybrid polarimetric data can be found in the literature. Although the improvements achieved by the newly investigated and experimented reconstruction techniques are undeniable, the existing methods are, however, mostly based upon model assumptions (especially the assumption of reflectance symmetry), which may limit their reliability and applicability to vegetation and forest scenarios. To overcome the problems of these techniques, this paper proposes a new framework for reconstructing fully polarimetric information from hybrid polarimetric data. The framework uses Deep Learning solutions to augment hybrid polarimetric data without relying on model assumptions. A convolutional neural network (CNN) with a specific architecture and loss function is defined for this augmentation problem by focusing on different scattering properties of the polarimetric data. In particular, the method controls the CNN training process with respect to several characteristic features of polarimetric images defined by the combination of different terms in the cost or loss function. The proposed method is experimentally validated with real data sets and compared with a well-known and standard approach from the literature. From the experiments, the reconstruction performance of the proposed framework is superior to conventional reconstruction methods. The pseudo fully polarimetric data reconstructed by the proposed method also agree well with the actual fully polarimetric images acquired by radar systems, confirming the reliability and efficiency of the proposed method.

Keywords: SAR image, polarimetric SAR image, convolutional neural network, deep learnig, deep neural network

Procedia PDF Downloads 51
352 Finite Element Simulation of Embankment Bumps at Bridge Approaches, Comparison Study

Authors: F. A. Hassona, M. D. Hashem, R. I. Melek, B. M. Hakeem

Abstract:

A differential settlement at the end of a bridge near the interface between the abutment and the embankment is a persistent problem for highway agencies. The differential settlement produces the common ‘bump at the end of the bridge’. Reduction in steering response, distraction to the driver, added risk and expense to maintenance operation, and reduction in a transportation agency’s public image are all undesirable effects of these uneven and irregular transitions. This paper attempts to simulate the bump at the end of the bridge using PLAXIS finite element 2D program. PLAXIS was used to simulate a laboratory model called Bridge to Embankment Simulator of Transition (B.E.S.T.) device which was built by others to investigate this problem. A total of six numerical simulations were conducted using hardening- soil model with rational assumptions of missing soil parameters to estimate the bump at the end of the bridge. The results show good agreements between the numerical and the laboratory models. Important factors influencing bumps at bridge ends were also addressed in light of the model results.

Keywords: bridge approach slabs, bridge bump, hardening-soil, PLAXIS 2D, settlement

Procedia PDF Downloads 327
351 Reliability Estimation of Bridge Structures with Updated Finite Element Models

Authors: Ekin Ozer

Abstract:

Assessment of structural reliability is essential for efficient use of civil infrastructure which is subjected hazardous events. Dynamic analysis of finite element models is a commonly used tool to simulate structural behavior and estimate its performance accordingly. However, theoretical models purely based on preliminary assumptions and design drawings may deviate from the actual behavior of the structure. This study proposes up-to-date reliability estimation procedures which engages actual bridge vibration data modifying finite element models for finite element model updating and performing reliability estimation, accordingly. The proposed method utilizes vibration response measurements of bridge structures to identify modal parameters, then uses these parameters to calibrate finite element models which are originally based on design drawings. The proposed method does not only show that reliability estimation based on updated models differs from the original models, but also infer that non-updated models may overestimate the structural capacity.

Keywords: earthquake engineering, engineering vibrations, reliability estimation, structural health monitoring

Procedia PDF Downloads 195
350 Solvent Extraction in Ionic Liquids: Structuration and Aggregation Effects on Extraction Mechanisms

Authors: Sandrine Dourdain, Cesar Lopez, Tamir Sukhbaatar, Guilhem Arrachart, Stephane Pellet-Rostaing

Abstract:

A promising challenge in solvent extraction is to replace the conventional organic solvents, with ionic liquids (IL). Depending on the extraction systems, these new solvents show better efficiency than the conventional ones. Although some assumptions based on ions exchanges have been proposed in the literature, these properties are not predictable because the involved mechanisms are still poorly understood. It is well established that the mechanisms underlying solvent extraction processes are based not only on the molecular chelation of the extractant molecules but also on their ability to form supra-molecular aggregates due to their amphiphilic nature. It is therefore essential to evaluate how IL affects the aggregation properties of the extractant molecules. Our aim is to evaluate the influence of IL structure and polarity on solvent extraction mechanisms, by looking at the aggregation of the extractant molecules in IL. We compare extractant systems that are well characterized in common solvents and show thanks to SAXS and SANS measurements, that in the absence of IL ion exchange mechanisms, extraction properties are related to aggregation.

Keywords: solvent extraction in Ionic liquid, aggregation, Ionic liquids structure, SAXS, SANS

Procedia PDF Downloads 133
349 Deep Learning Based Polarimetric SAR Images Restoration

Authors: Hossein Aghababaei, Sergio Vitale, Giampaolo ferraioli

Abstract:

In the context of Synthetic Aperture Radar (SAR) data, polarization is an important source of information for Earth's surface monitoring . SAR Systems are often considered to transmit only one polarization. This constraint leads to either single or dual polarimetric SAR imaging modalities. Single polarimetric systems operate with a fixed single polarization of both transmitted and received electromagnetic (EM) waves, resulting in a single acquisition channel. Dual polarimetric systems, on the other hand, transmit in one fixed polarization and receive in two orthogonal polarizations, resulting in two acquisition channels. Dual polarimetric systems are obviously more informative than single polarimetric systems and are increasingly being used for a variety of remote sensing applications. In dual polarimetric systems, the choice of polarizations for the transmitter and the receiver is open. The choice of circular transmit polarization and coherent dual linear receive polarizations forms a special dual polarimetric system called hybrid polarimetry, which brings the properties of rotational invariance to geometrical orientations of features in the scene and optimizes the design of the radar in terms of reliability, mass, and power constraints. The complete characterization of target scattering, however, requires fully polarimetric data, which can be acquired with systems that transmit two orthogonal polarizations. This adds further complexity to data acquisition and shortens the coverage area or swath of fully polarimetric images compared to the swath of dual or hybrid polarimetric images. The search for solutions to augment dual polarimetric data to full polarimetric data will therefore take advantage of full characterization and exploitation of the backscattered field over a wider coverage with less system complexity. Several methods for reconstructing fully polarimetric images using hybrid polarimetric data can be found in the literature. Although the improvements achieved by the newly investigated and experimented reconstruction techniques are undeniable, the existing methods are, however, mostly based upon model assumptions (especially the assumption of reflectance symmetry), which may limit their reliability and applicability to vegetation and forest scenarios. To overcome the problems of these techniques, this paper proposes a new framework for reconstructing fully polarimetric information from hybrid polarimetric data. The framework uses Deep Learning solutions to augment hybrid polarimetric data without relying on model assumptions. A convolutional neural network (CNN) with a specific architecture and loss function is defined for this augmentation problem by focusing on different scattering properties of the polarimetric data. In particular, the method controls the CNN training process with respect to several characteristic features of polarimetric images defined by the combination of different terms in the cost or loss function. The proposed method is experimentally validated with real data sets and compared with a well-known and standard approach from the literature. From the experiments, the reconstruction performance of the proposed framework is superior to conventional reconstruction methods. The pseudo fully polarimetric data reconstructed by the proposed method also agree well with the actual fully polarimetric images acquired by radar systems, confirming the reliability and efficiency of the proposed method.

Keywords: SAR image, deep learning, convolutional neural network, deep neural network, SAR polarimetry

Procedia PDF Downloads 66
348 Travellers’ Innovation Segmentation for Shared Accommodation: Comparing Travellers’ Segmentation Pre- and Post-adoption in Shanghai, China

Authors: Lei Qin

Abstract:

As shared accommodation has become one of the most important market developments in the tourism industry, numerous contributions have emerged on travelers’ motivations to choose shared accommodation. A debated question, however, resides in the heterogeneity of travelers based on motivations. This paper aims to reconcile opposing perspectives by comparing motivation segmentation at two distinct phases of innovation adoption of this new hospitality option: (i) before the first travel – potential users showing interest (n=420) and (ii) after the first travel – users (n=420). Interestingly, we find that travelers (including pre-and-post adopters) have a stronger agreement in experiential motivations than practical motivations. However, the heterogeneity of motivations among travelers is significantly higher in users, increasing from two to six clusters, which means travelers cluster into more and distinct motivation groups after adoption. Rather than invalidating specific assumptions used in the literature in terms of motivation heterogeneity, this paper reconciles opposing findings by putting them along with one another in the process of innovation adoption. A subsequent tourists’ segmentation based on motivations were conducted according to their innovation adoption stages.

Keywords: motivation, pre-and-post adoption, shared accommodation, segmentation

Procedia PDF Downloads 119
347 Optimized Dynamic Bayesian Networks and Neural Verifier Test Applied to On-Line Isolated Characters Recognition

Authors: Redouane Tlemsani, Redouane, Belkacem Kouninef, Abdelkader Benyettou

Abstract:

In this paper, our system is a Markovien system which we can see it like a Dynamic Bayesian Networks. One of the major interests of these systems resides in the complete training of the models (topology and parameters) starting from training data. The Bayesian Networks are representing models of dubious knowledge on complex phenomena. They are a union between the theory of probability and the graph theory in order to give effective tools to represent a joined probability distribution on a set of random variables. The representation of knowledge bases on description, by graphs, relations of causality existing between the variables defining the field of study. The theory of Dynamic Bayesian Networks is a generalization of the Bayesians networks to the dynamic processes. Our objective amounts finding the better structure which represents the relationships (dependencies) between the variables of a dynamic bayesian network. In applications in pattern recognition, one will carry out the fixing of the structure which obliges us to admit some strong assumptions (for example independence between some variables).

Keywords: Arabic on line character recognition, dynamic Bayesian network, pattern recognition, networks

Procedia PDF Downloads 591
346 Analysis of Complex Business Negotiations: Contributions from Agency-Theory

Authors: Jan Van Uden

Abstract:

The paper reviews classical agency-theory and its contributions to the analysis of complex business negotiations and gives an approach for the modification of the basic agency-model in order to examine the negotiation specific dimensions of agency-problems. By illustrating fundamental potentials for the modification of agency-theory in context of business negotiations the paper highlights recent empirical research that investigates agent-based negotiations and inter-team constellations. A general theoretical analysis of complex negotiation would be based on a two-level approach. First, the modification of the basic agency-model in order to illustrate the organizational context of business negotiations (i.e., multi-agent issues, common-agencies, multi-period models and the concept of bounded rationality). Second, the application of the modified agency-model on complex business negotiations to identify agency-problems and relating areas of risk in the negotiation process. The paper is placed on the first level of analysis – the modification. The method builds on the one hand on insights from behavior decision research (BRD) and on the other hand on findings from agency-theory as normative directives to the modification of the basic model. Through neoclassical assumptions concerning the fundamental aspects of agency-relationships in business negotiations (i.e., asymmetric information, self-interest, risk preferences and conflict of interests), agency-theory helps to draw solutions on stated worst-case-scenarios taken from the daily negotiation routine. As agency-theory is the only universal approach able to identify trade-offs between certain aspects of economic cooperation, insights obtained provide a deeper understanding of the forces that shape business negotiation complexity. The need for a modification of the basic model is illustrated by highlighting selected issues of business negotiations from agency-theory perspective: Negotiation Teams require a multi-agent approach under the condition that often decision-makers as superior-agents are part of the team. The diversity of competences and decision-making authority is a phenomenon that overrides the assumptions of classical agency-theory and varies greatly in context of certain forms of business negotiations. Further, the basic model is bound to dyadic relationships preceded by the delegation of decision-making authority and builds on a contractual created (vertical) hierarchy. As a result, horizontal dynamics within the negotiation team playing an important role for negotiation success are therefore not considered in the investigation of agency-problems. Also, the trade-off between short-term relationships within the negotiation sphere and the long-term relationships of the corporate sphere calls for a multi-period perspective taking into account the sphere-specific governance-mechanisms already established (i.e., reward and monitoring systems). Within the analysis, the implementation of bounded rationality is closely related to findings from BRD to assess the impact of negotiation behavior on underlying principal-agent-relationships. As empirical findings show, the disclosure and reservation of information to the agent affect his negotiation behavior as well as final negotiation outcomes. Last, in context of business negotiations, asymmetric information is often intended by decision-makers acting as superior-agents or principals which calls for a bilateral risk-approach to agency-relations.

Keywords: business negotiations, agency-theory, negotiation analysis, interteam negotiations

Procedia PDF Downloads 120
345 Social Stratification in Dubai and Its Effects on Higher Education

Authors: P. J. Moore-Jones

Abstract:

Emirati students studying at the University of the Emirates, one of three major public institutions of higher learning in the United Arab Emirates (UAE), have a wide demographic of faculty members teaching them an equally wide variety of courses. These faculty members bring with them their own cultural assumptions, methods, expectations, educational practices and use of language. The history of multiculturalism in the UAE coupled with the contemporary multiculturalism that exists in higher education Dubai create intriguing phenomena within the classroom. This study seeks to delve into students’ and faculty members’ perceptions of the social stratification that exist in this context. Data were collected via semi-structured interviews with both and analyzed from an interpretive perspective. Findings suggest the social stratification with is deeply-seeded in the multicultural history of the region and country are reflected in the everyday interworkings of education in modern day Dubai. The relevance of this research lies in that these findings can provide valuable insights into not only the attitudes and perceptions of these Emirati students might also be applicable to any of those student populations may exist.

Keywords: social stratification, intercultural competence, Dubai, United Arab Emirates

Procedia PDF Downloads 219
344 Convergence Analysis of Training Two-Hidden-Layer Partially Over-Parameterized ReLU Networks via Gradient Descent

Authors: Zhifeng Kong

Abstract:

Over-parameterized neural networks have attracted a great deal of attention in recent deep learning theory research, as they challenge the classic perspective of over-fitting when the model has excessive parameters and have gained empirical success in various settings. While a number of theoretical works have been presented to demystify properties of such models, the convergence properties of such models are still far from being thoroughly understood. In this work, we study the convergence properties of training two-hidden-layer partially over-parameterized fully connected networks with the Rectified Linear Unit activation via gradient descent. To our knowledge, this is the first theoretical work to understand convergence properties of deep over-parameterized networks without the equally-wide-hidden-layer assumption and other unrealistic assumptions. We provide a probabilistic lower bound of the widths of hidden layers and proved linear convergence rate of gradient descent. We also conducted experiments on synthetic and real-world datasets to validate our theory.

Keywords: over-parameterization, rectified linear units ReLU, convergence, gradient descent, neural networks

Procedia PDF Downloads 120
343 Differences in the Processing of Sentences with Lexical Ambiguity and Structural Ambiguity: An Experimental Study

Authors: Mariana T. Teixeira, Joana P. Luz

Abstract:

This paper is based on assumptions of psycholinguistics and investigates the processing of ambiguous sentences in Brazilian Portuguese. Specifically, it aims to verify if there is a difference in processing time between sentences with lexical ambiguity and sentences with structural (or syntactic) ambiguity. We hypothesize, based on the Garden Path Theory, that the two types of ambiguity entail different cognitive efforts, since sentences with structural ambiguity require that two structures be processed, whereas ambiguous phrases whose root of ambiguity is in a word require the processing of a single structure, which admits a variation of punctual meaning, within the scope of only one lexical item. In order to test this hypothesis, 25 undergraduate students, whose average age was 27.66 years, native speakers of Brazilian Portuguese, performed a self-monitoring reading task of ambiguous sentences, which had lexical and structural ambiguity. The results suggest that unambiguous sentence processing is faster than ambiguous sentence processing, whether it has lexical or structural ambiguity. In addition, participants presented a mean reading time greater for sentences with syntactic ambiguity than for sentences with lexical ambiguity, evidencing a greater cognitive effort in sentence processing with structural ambiguity.

Keywords: Brazilian portuguese, lexical ambiguity, sentence processing, syntactic ambiguity

Procedia PDF Downloads 204
342 Improved Dynamic Bayesian Networks Applied to Arabic On Line Characters Recognition

Authors: Redouane Tlemsani, Abdelkader Benyettou

Abstract:

Work is in on line Arabic character recognition and the principal motivation is to study the Arab manuscript with on line technology. This system is a Markovian system, which one can see as like a Dynamic Bayesian Network (DBN). One of the major interests of these systems resides in the complete models training (topology and parameters) starting from training data. Our approach is based on the dynamic Bayesian Networks formalism. The DBNs theory is a Bayesians networks generalization to the dynamic processes. Among our objective, amounts finding better parameters, which represent the links (dependences) between dynamic network variables. In applications in pattern recognition, one will carry out the fixing of the structure, which obliges us to admit some strong assumptions (for example independence between some variables). Our application will relate to the Arabic isolated characters on line recognition using our laboratory database: NOUN. A neural tester proposed for DBN external optimization. The DBN scores and DBN mixed are respectively 70.24% and 62.50%, which lets predict their further development; other approaches taking account time were considered and implemented until obtaining a significant recognition rate 94.79%.

Keywords: Arabic on line character recognition, dynamic Bayesian network, pattern recognition, computer vision

Procedia PDF Downloads 407
341 Approximating Maximum Speed on Road from Curvature Information of Bezier Curve

Authors: M. Yushalify Misro, Ahmad Ramli, Jamaludin M. Ali

Abstract:

Bezier curves have useful properties for path generation problem, for instance, it can generate the reference trajectory for vehicles to satisfy the path constraints. Both algorithms join cubic Bezier curve segment smoothly to generate the path. Some of the useful properties of Bezier are curvature. In mathematics, the curvature is the amount by which a geometric object deviates from being flat, or straight in the case of a line. Another extrinsic example of curvature is a circle, where the curvature is equal to the reciprocal of its radius at any point on the circle. The smaller the radius, the higher the curvature thus the vehicle needs to bend sharply. In this study, we use Bezier curve to fit highway-like curve. We use the different approach to finding the best approximation for the curve so that it will resemble highway-like curve. We compute curvature value by analytical differentiation of the Bezier Curve. We will then compute the maximum speed for driving using the curvature information obtained. Our research works on some assumptions; first the Bezier curve estimates the real shape of the curve which can be verified visually. Even, though, the fitting process of Bezier curve does not interpolate exactly on the curve of interest, we believe that the estimation of speed is acceptable. We verified our result with the manual calculation of the curvature from the map.

Keywords: speed estimation, path constraints, reference trajectory, Bezier curve

Procedia PDF Downloads 353
340 Internal Leakage Analysis from Pd to Pc Port Direction in ECV Body Used in External Variable Type A/C Compressor

Authors: M. Iqbal Mahmud, Haeng Muk Cho, Seo Hyun Sang, Wang Wen Hai, Chang Heon Yi, Man Ik Hwang, Dae Hoon Kang

Abstract:

Solenoid operated electromagnetic control valve (ECV) playing an important role for car’s air conditioning control system. ECV is used in external variable displacement swash plate type compressor and controls the entire air conditioning system by means of a pulse width modulation (PWM) input signal supplying from an external source (controller). Complete form of ECV contains number of internal features like valve body, core, valve guide, plunger, guide pin, plunger spring, bellows etc. While designing the ECV; dimensions of different internal items must meet the standard requirements as it is quite challenging. In this research paper, especially the dimensioning of ECV body and its three pressure ports through which the air/refrigerant passes are considered. Here internal leakage test analysis of ECV body is being carried out from its discharge port (Pd) to crankcase port (Pc) when the guide valve is placed inside it. The experiments have made both in ordinary and digital system using different assumptions and thereafter compare the results.

Keywords: electromagnetic control valve (ECV), leakage, pressure port, valve body, valve guide

Procedia PDF Downloads 386
339 Cash Flow Optimization on Synthetic CDOs

Authors: Timothée Bligny, Clément Codron, Antoine Estruch, Nicolas Girodet, Clément Ginet

Abstract:

Collateralized Debt Obligations are not as widely used nowadays as they were before 2007 Subprime crisis. Nonetheless there remains an enthralling challenge to optimize cash flows associated with synthetic CDOs. A Gaussian-based model is used here in which default correlation and unconditional probabilities of default are highlighted. Then numerous simulations are performed based on this model for different scenarios in order to evaluate the associated cash flows given a specific number of defaults at different periods of time. Cash flows are not solely calculated on a single bought or sold tranche but rather on a combination of bought and sold tranches. With some assumptions, the simplex algorithm gives a way to find the maximum cash flow according to correlation of defaults and maturities. The used Gaussian model is not realistic in crisis situations. Besides present system does not handle buying or selling a portion of a tranche but only the whole tranche. However the work provides the investor with relevant elements on how to know what and when to buy and sell.

Keywords: synthetic collateralized debt obligation (CDO), credit default swap (CDS), cash flow optimization, probability of default, default correlation, strategies, simulation, simplex

Procedia PDF Downloads 249
338 Where Is the Sultan of Aceh? Reconsidering the Return of the Aceh Sultanate

Authors: Muhammad Harya Ramdhoni, Nidzam Sulaiman, Muhammad Ridwan

Abstract:

The Helsinki Agreement between the Indonesian Government (RI) and the Aceh Liberation Movement (GAM) on 15th Aug. 2005 fails to reconcile social and political turmoil in Aceh Darussalam (NAD). The political powers that were once unified in their struggle against Indonesian Government prior to this agreement have now become divided due to differences in political and economic interests. Using descriptive analysis and intellectual discourse, this paper proposes that the Aceh Sultanate be revived as an attempt to unite these divided political powers and to curtail potential conflicts in the area. This proposal is based on three assumptions. First, the Aceh Sultanate is the only Sultanate in Sumatera that did not fall victim to the social revolution post 1945 proclamation of independence. Second, the Acehnese still acknowledge the Sultanate as a sovereign political power even though it was defeated by the Dutch in 1904. Third, there are emotional, historical and cultural ties between the Acehnese and the Sultanate as they still perceived them to be their patron. Consequently, the Sultanate is the unifying element of all political powers in the area. This, however, is not an attempt to reinstate feudalism in Aceh. It only seeks to facilitate the political reconciliation process in Aceh Darussalam founded on sociological and historical background of locals.

Keywords: Sultanate Aceh, political reconciliation, political power, patron-client

Procedia PDF Downloads 242
337 Several Aspects of the Conceptual Framework of Financial Reporting

Authors: Nadezhda Kvatashidze

Abstract:

The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: conceptual framework, faithful representation, professional judgement, relevance

Procedia PDF Downloads 196
336 On the System of Split Equilibrium and Fixed Point Problems in Real Hilbert Spaces

Authors: Francis O. Nwawuru, Jeremiah N. Ezeora

Abstract:

In this paper, a new algorithm for solving the system of split equilibrium and fixed point problems in real Hilbert spaces is considered. The equilibrium bifunction involves a nite family of pseudo-monotone mappings, which is an improvement over monotone operators. More so, it turns out that the solution of the finite family of nonexpansive mappings. The regularized parameters do not depend on Lipschitz constants. Also, the computations of the stepsize, which plays a crucial role in the convergence analysis of the proposed method, do require prior knowledge of the norm of the involved bounded linear map. Furthermore, to speed up the rate of convergence, an inertial term technique is introduced in the proposed method. Under standard assumptions on the operators and the control sequences, using a modified Halpern iteration method, we establish strong convergence, a desired result in applications. Finally, the proposed scheme is applied to solve some optimization problems. The result obtained improves numerous results announced earlier in this direction.

Keywords: equilibrium, Hilbert spaces, fixed point, nonexpansive mapping, extragradient method, regularized equilibrium

Procedia PDF Downloads 29
335 Effect of Gaseous Imperfections on the Supersonic Flow Parameters for Air in Nozzles

Authors: Merouane Salhi, Toufik Zebbiche

Abstract:

When the stagnation pressure of perfect gas increases, the specific heat and their ratio do not remain constant anymore and start to vary with this pressure. The gas doesn’t remain perfect. Its state equation change and it becomes for a real gas. In this case, the effects of molecular size and intermolecular attraction forces intervene to correct the state equation. The aim of this work is to show and discuss the effect of stagnation pressure on supersonic thermodynamical, physical and geometrical flow parameters, to find a general case for real gas. With the assumptions that Berthelot’s state equation accounts for the molecular size and intermolecular force effects, expressions are developed for analyzing supersonic flow for thermally and calorically imperfect gas lower than the dissociation molecules threshold. The designs parameters for supersonic nozzle like thrust coefficient depend directly on stagnation parameters of the combustion chamber. The application is for air. A computation of error is made in this case to give a limit of perfect gas model compared to real gas model.

Keywords: supersonic flow, real gas model, Berthelot’s state equation, Simpson’s method, condensation function, stagnation pressure

Procedia PDF Downloads 432
334 Helical Motions Dynamics and Hydraulics of River Channel Confluences

Authors: Ali Aghazadegan, Ali Shokria, Julia Mullarneya, Jon Tunnicliffe

Abstract:

River channel confluences are dynamic systems with branching structures that exhibit a high degree of complexity both in natural and man-made open channel networks. Recent and past fields and modeling have investigated the river dynamics modeling of confluent based on a series of over-simplified assumptions (i.e. straight tributary channel with a bend with a 90° junction angle). Accurate assessment of such systems is important to the design and management of hydraulic structures and river engineering processes. Despite their importance, there has been little study of the hydrodynamics characteristics of river confluences, and the link between flow hydrodynamics and confluence morphodynamics in the confluence is still incompletely understood. This paper studies flow structures in confluences, morphodynamics and deposition patterns in 30 and 90 degrees confluences with different flow conditions. The results show that the junction angle is primarily the key factor for the determination of the confluence bed morphology and sediment pattern, while the discharge ratio is a secondary factor. It also shows that super elevation created by mixing flows is a key function of the morphodynamics patterns.

Keywords: helical flow, river confluence, bed morphology , secondary flows, shear layer

Procedia PDF Downloads 123
333 Theoretical Appraisal of Satisfactory Decision: Uncertainty, Evolutionary Ideas and Beliefs, Satisfactory Time Use

Authors: Okay Gunes

Abstract:

Unsatisfactory experiences due to an information shortage regarding the future pay-offs of actual choices, yield satisficing decision-making. This research will examine, for the first time in the literature, the motivation behind suboptimal decisions due to uncertainty by subjecting Adam Smith’s and Jeremy Bentham’s assumptions about the nature of the actions that lead to satisficing behavior, in order to clarify the theoretical background of a “consumption-based satisfactory time” concept. The contribution of this paper with respect to the existing literature is threefold: Firstly, it is showed in this paper that Adam Smith’s uncertainty is related to the problem of the constancy of ideas and not related directly to beliefs. Secondly, possessions, as in Jeremy Bentham’s oeuvre, are assumed to be just as pleasing, as protecting and improving the actual or expected quality of life, so long as they reduce any displeasure due to the undesired outcomes of uncertainty. Finally, each consumption decision incurs its own satisfactory time period, owed to not feeling hungry, being healthy, not having transportation…etc. This reveals that the level of satisfaction is indeed a behavioral phenomenon where its value would depend on the simultaneous satisfaction derived from all activities.

Keywords: decision-making, idea and belief, satisficing, uncertainty

Procedia PDF Downloads 262
332 Molecular Dynamics Simulation of Free Vibration of Graphene Sheets

Authors: Seyyed Feisal Asbaghian Namin, Reza Pilafkan, Mahmood Kaffash Irzarahimi

Abstract:

TThis paper considers vibration of single-layered graphene sheets using molecular dynamics (MD) and nonlocal elasticity theory. Based on the MD simulations, Large-scale Atomic/Molecular Massively Parallel Simulator (LAMMPS), an open source software, is used to obtain fundamental frequencies. On the other hand, governing equations are derived using nonlocal elasticity and first order shear deformation theory (FSDT) and solved using generalized differential quadrature method (GDQ). The small-scale effect is applied in governing equations of motion by nonlocal parameter. The effect of different side lengths, boundary conditions and nonlocal parameter are inspected for aforementioned methods. Results are obtained from MD simulations is compared with those of the nonlocal elasticity theory to calculate appropriate values for the nonlocal parameter. The nonlocal parameter value is suggested for graphene sheets with various boundary conditions. Furthermore, it is shown that the nonlocal elasticity approach using classical plate theory (CLPT) assumptions overestimates the natural frequencies.

Keywords: graphene sheets, molecular dynamics simulations, fundamental frequencies, nonlocal elasticity theory, nonlocal parameter

Procedia PDF Downloads 492
331 Uncertainty Reduction and Dyadic Interaction through Social Media

Authors: Masrur Alam Khan

Abstract:

The purpose of this study was to examine the dyadic interaction techniques that social media users utilize to reduce uncertainty in their day to day business engagements in the absence of their physical interaction. The study empirically tested assumptions of uncertainty reduction theory while addressing self-disclosure, seeking questions to develop consensus, and subsequently to achieve intimacy in very conducive environment. Moreover, this study examined the effect of dyadic interaction through social media among business community while identifying the strength of their reciprocity in relationships and compares it with those having no dyadic relations due to absence of social media. Using socio-metric survey, the study revealed a better understanding of their partners for upholding their professional relations more credible. A sample of unacquainted, both male and female, was randomly asked questions regarding their nature of dyadic interaction within their office while using social media (face-to-face, visual CMC (webcam) or text-only). Primary results explored that the social media users develop their better know-how about their professional obligations to reduce ambiguity and align with one to one interact.

Keywords: dyadic-interaction, social media, uncertainty reduction, socio-metric survey, self-disclosure, intimacy, reciprocity in relationship

Procedia PDF Downloads 114
330 Mobile Phones and Language Learning: A Qualitative Meta-Analysis of Studies Published between 2008 and 2012 in the Proceedings of the International Conference on Mobile Learning

Authors: Lucia Silveira Alda

Abstract:

This research aims to analyze critically a set of studies published in the Proceedings of the International Conference on Mobile Learning of IADIS, from 2008 until 2012, which addresses the issue of foreign language learning mediated by mobile phones. The theoretical review of this study is based on the Vygotskian assumptions about tools and mediated learning and the concepts of mobile learning, CALL and MALL. In addition, the diffusion rates of the mobile phone and especially its potential are considered. Through systematic review and meta-analysis, this research intended to identify similarities and differences between the identified characteristics in the studies on the subject of language learning and mobile phone. From the analysis of the results, this study verifies that the mobile phone stands out for its mobility and portability. Furthermore, this device presented positive aspects towards student motivation in language learning. The studies were favorable to mobile phone use for learning. It was also found that the challenges in using this tool are not technical, but didactic and methodological, including the need to reflect on practical proposals. The findings of this study may direct further research in the area of language learning mediated by mobile phones.

Keywords: language learning, mobile learning, mobile phones, technology

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329 Carl Schmitt in the Age of Immanence: A Critical Reading

Authors: Manuel Iretzberger

Abstract:

This paper aims to uncover the ideological aspects in the political thought of Carl Schmitt, who is enjoying an ever-increasing popularity in various academic fields, following in the wake of rising interest in questions of sovereignty and legitimacy. Given Schmitt’s biography, i.e. his role as the ‘Crown Jurist of the Third Reich’ (Gurian), an extraordinarily thorough examination is necessary; however, instead of merely ‘deconstructing’ his works, certain ontological truths he might have attained, shall be taken seriously. To this end, his notions of politics and the state of exception are scrutinized, which are indeed considered intriguing, yet prove to be enigmatic and impalpable at the core when read closely. In order to explain this conjuncture, both Schmitt’s philosophy of history and his ‘secret discussion’ (Agamben) with Walter Benjamin are depicted. As it turns out – it is argued – his concept of the Political has to be conceived of as embedded in a much broader context: In a post-transcendental, immanent age, he regards traditional modes of representation as no longer feasible and clings to authoritarianism as a surrogate – his Catholicism plays a decisive role here, forcing him to inject normatively biased assumptions into his political writings. Seeing Schmitt perform ‘rearguard action’ not only serves to disarm his work of most of its menacing aura, it also allows drawing conclusions about ways of legitimatizing democratic rule in modern times, as the paper tries to outline in its last section.

Keywords: Benjamin, history, immanence, Schmitt, sovereignty

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328 Visible Expression of Social Identity: The Clothing and Fashion

Authors: Nihan Akdemir

Abstract:

Clothes are more than a piece of fabric, and the most visible material item of the fashion symbol is the garment, which carries multiple and various meanings. The dynamism of the clothing symbol can carry open or closed codes depending on culture, gender, and social location. And each one can be the expression of social identity over ethnicity, religious beliefs, age, education and social class. Through observation of clothing styles over these items, the assumptions could be made about a person’s identity. A distinctive and typical style, form or character of the clothing such as ‘zoot suits’, ‘ao dai’, removes the garment from functional and ordinary element to the symbolic area. Clothing is an 'identification' tool that functions in determining the symbolic boundaries between people in a sense. And this paper includes the investigation of the relation between social identity and clothing and also fashion. And this relationship has been taken into consideration over the visual expression because even during the ancient times, the clothes were the basic and simple way of representing the identity and social classes. The visible expression of identity over clothing from Ancient Egypt to today’s clothing and fashion has been researched in this article. And all these items have been explained with visual images and supported by the literature investigations. Then the results have shown that every piece of clothing from fabric to coloring have visual significations about social identity.

Keywords: social identity, clothing, fashion, visual expression, visual signification

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327 The Internal View of the Mu'min: Natural Law Theories in Islam

Authors: Gianni Izzo

Abstract:

The relation of Islam to its legal precepts, reflected in the various jurisprudential 'schools of thought' (madhahib), is one expressed in a version of 'positivism' (fiqh) providing the primary theory for deducing Qurʾan rulings and those from the narrations (hadith) of the Prophet Muhammad. Scholars of Islam, including Patricia Crone (2004) and others chronicled by Anver Emon (2005), deny the influence of natural law theories as extra-scriptural indices of revelation’s content. This paper seeks to dispute these claims by reference to historical and canonical examples within Shiʿa legal thought that emphasize the salient roles of ‘aql (reason), fitrah (primordial human nature), and lutf (divine grace). These three holistic features, congenital to every human, and theophanically reflected in nature make up a mode of moral intelligibility antecedent to prophetic revelation. The debate between the 'traditionalist' Akhbaris and 'rationalist' Usulis over the nature of deriving legal edicts in Islam is well-covered academic ground. Instead, an attempt is made to define and detail the built-in assumptions of natural law revealed in the jurisprudential summa of Imami Shiʿism, whether of either dominant school, that undergird its legal prescriptions and methods of deduction.

Keywords: Islam, fiqh, natural law, legal positivism, aql

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326 Cerebrovascular Modeling: A Vessel Network Approach for Fluid Distribution

Authors: Karla E. Sanchez-Cazares, Kim H. Parker, Jennifer H. Tweedy

Abstract:

The purpose of this work is to develop a simple compartmental model of cerebral fluid balance including blood and cerebrospinal-fluid (CSF). At the first level the cerebral arteries and veins are modelled as bifurcating trees with constant scaling factors between generations which are connected through a homogeneous microcirculation. The arteries and veins are assumed to be non-rigid and the cross-sectional area, resistance and mean pressure in each generation are determined as a function of blood volume flow rate. From the mean pressure and further assumptions about the variation of wall permeability, the transmural fluid flux can be calculated. The results suggest the next level of modelling where the cerebral vasculature is divided into three compartments; the large arteries, the small arteries, the capillaries and the veins with effective compliances and permeabilities derived from the detailed vascular model. These vascular compartments are then linked to other compartments describing the different CSF spaces, the cerebral ventricles and the subarachnoid space. This compartmental model is used to calculate the distribution of fluid in the cranium. Known volumes and flows for normal conditions are used to determine reasonable parameters for the model, which can then be used to help understand pathological behaviour and suggest clinical interventions.

Keywords: cerebrovascular, compartmental model, CSF model, vascular network

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325 The Relationship between Social Capital and Knowledge Sharing in the Ministry of Culture and Islamic Guidance(Iran)

Authors: Narges Sadat Myrmousavy, Maryam Eslampanah

Abstract:

The aim of this study was to investigate the relationship between social capital and knowledge sharing is the Ministry of Culture and Islamic Guidance. They are descriptive correlation study. The study sample consisted of all the experts in the Ministry of Culture and Islamic Guidance helping professionals headquarters in Tehran in the summer period is 2012, the number is 650. Random sampling is targeted. The sample size is 400. The data collection tool was a questionnaire that was used for the preparation of a standard questionnaire. They also examine the assumptions of the regression coefficient for the relationship between variables in order to investigate the main hypothesis test is used. The findings suggest that the structural and knowledge-sharing between components, there is a direct relationship. The components of the relationship between Impression management and knowledge sharing, there is a direct relationship. There was no significant relationship between Individual pro-social motives and knowledge sharing. Both components of the cognitive aspects of open mindedness and competence are directly related with knowledge sharing. Finally, the comparison between the different dimensions of social capital, the largest of its structure, and its relationship with knowledge sharing is the least relation.

Keywords: social capital, knowledge sharing, ministry of culture and Islamic guidance (Iran), open mindedness, pro-social motives

Procedia PDF Downloads 480