Search results for: classical theory of probability
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6633

Search results for: classical theory of probability

6423 Organizational Culture and Its Internalization of Change in the Manufacturing and Service Sector Industries in India

Authors: Rashmi Uchil, A. H. Sequeira

Abstract:

Post-liberalization era in India has seen an unprecedented growth of mergers, both domestic as well as cross-border deals. Indian organizations have slowly begun appreciating this inorganic method of growth. However, all is not well as is evidenced in the lowering value creation of organizations after mergers. Several studies have identified that organizational culture is one of the key factors that affects the success of mergers. But very few studies have been attempted in this realm in India. The current study attempts to identify the factors in the organizational culture variable that may be unique to India. It also focuses on the difference in the impact of organizational culture on merger of organizations in the manufacturing and service sectors in India. The study uses a mixed research approach. An exploratory research approach is adopted to identify the variables that constitute organizational culture specifically in the Indian scenario. A few hypotheses were developed from the identified variables and tested to arrive at the Grounded Theory. The Grounded Theory approach used in the study, attempts to integrate the variables related to organizational culture. Descriptive approach is used to validate the developed grounded theory with a new empirical data set and thus test the relationship between the organizational culture variables and the success of mergers. Empirical data is captured from merged organizations situated in major cities of India. These organizations represent significant proportions of the total number of organizations which have adopted mergers. The mix of industries included software, banking, manufacturing, pharmaceutical and financial services. Mixed sampling approach was adopted for this study. The first phase of sampling was conducted using the probability method of stratified random sampling. The study further used the non-probability method of judgmental sampling. Adequate sample size was identified for the study which represents the top, middle and junior management levels of the organizations that had adopted mergers. Validity and reliability of the research instrument was ensured with appropriate tests. Statistical tools like regression analysis, correlation analysis and factor analysis were used for data analysis. The results of the study revealed a strong relationship between organizational culture and its impact on the success of mergers. The study also revealed that the results were unique to the extent that they highlighted a marked difference in the manner of internalization of change of organizational culture after merger by the organizations in the manufacturing sector. Further, the study reveals that the organizations in the service sector internalized the changes at a slower rate. The study also portrays the industries in the manufacturing sector as more proactive and can contribute to a change in the perception of the said organizations.

Keywords: manufacturing industries, mergers, organizational culture, service industries

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6422 Influence of Maximum Fatigue Load on Probabilistic Aspect of Fatigue Crack Propagation Life at Specified Grown Crack in Magnesium Alloys

Authors: Seon Soon Choi

Abstract:

The principal purpose of this paper is to find the influence of maximum fatigue load on the probabilistic aspect of fatigue crack propagation life at a specified grown crack in magnesium alloys. The experiments of fatigue crack propagation are carried out in laboratory air under different conditions of the maximum fatigue loads to obtain the fatigue crack propagation data for the statistical analysis. In order to analyze the probabilistic aspect of fatigue crack propagation life, the goodness-of fit test for probability distribution of the fatigue crack propagation life at a specified grown crack is implemented through Anderson-Darling test. The good probability distribution of the fatigue crack propagation life is also verified under the conditions of the maximum fatigue loads.

Keywords: fatigue crack propagation life, magnesium alloys, maximum fatigue load, probability

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6421 From Theory to Practice: Harnessing Mathematical and Statistical Sciences in Data Analytics

Authors: Zahid Ullah, Atlas Khan

Abstract:

The rapid growth of data in diverse domains has created an urgent need for effective utilization of mathematical and statistical sciences in data analytics. This abstract explores the journey from theory to practice, emphasizing the importance of harnessing mathematical and statistical innovations to unlock the full potential of data analytics. Drawing on a comprehensive review of existing literature and research, this study investigates the fundamental theories and principles underpinning mathematical and statistical sciences in the context of data analytics. It delves into key mathematical concepts such as optimization, probability theory, statistical modeling, and machine learning algorithms, highlighting their significance in analyzing and extracting insights from complex datasets. Moreover, this abstract sheds light on the practical applications of mathematical and statistical sciences in real-world data analytics scenarios. Through case studies and examples, it showcases how mathematical and statistical innovations are being applied to tackle challenges in various fields such as finance, healthcare, marketing, and social sciences. These applications demonstrate the transformative power of mathematical and statistical sciences in data-driven decision-making. The abstract also emphasizes the importance of interdisciplinary collaboration, as it recognizes the synergy between mathematical and statistical sciences and other domains such as computer science, information technology, and domain-specific knowledge. Collaborative efforts enable the development of innovative methodologies and tools that bridge the gap between theory and practice, ultimately enhancing the effectiveness of data analytics. Furthermore, ethical considerations surrounding data analytics, including privacy, bias, and fairness, are addressed within the abstract. It underscores the need for responsible and transparent practices in data analytics, and highlights the role of mathematical and statistical sciences in ensuring ethical data handling and analysis. In conclusion, this abstract highlights the journey from theory to practice in harnessing mathematical and statistical sciences in data analytics. It showcases the practical applications of these sciences, the importance of interdisciplinary collaboration, and the need for ethical considerations. By bridging the gap between theory and practice, mathematical and statistical sciences contribute to unlocking the full potential of data analytics, empowering organizations and decision-makers with valuable insights for informed decision-making.

Keywords: data analytics, mathematical sciences, optimization, machine learning, interdisciplinary collaboration, practical applications

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6420 A Survey on Fixed Point Iterations in Modular Function Spaces and an Application to Ode

Authors: Hudson Akewe

Abstract:

This research presents complementary results with wider applications on convergence and rate of convergence of classical fixed point theory in Banach spaces to the world of the theory of fixed points of mappings defined in classes of spaces of measurable functions, known in the literature as modular function spaces. The study gives a comprehensive survey of various iterative fixed point results for the classes of multivalued ρ-contractive-like, ρ-quasi-contractive-like, ρ-quasi-contractive, ρ-Zamfirescu and ρ-contraction mappings in the framework of modular function spaces. An example is presented to demonstrate the applicability of the implicit-type iterative schemes to the system of ordinary differential equations. Furthermore, numerical examples are given to show the rate of convergence of the various explicit Kirk-type and implicit Kirk-type iterative schemes under consideration. Our results complement the results obtained on normed and metric spaces in the literature. Also, our methods of proof serve as a guide to obtain several similar improved results for nonexpansive, pseudo-contractive, and accretive type mappings.

Keywords: implicit Kirk-type iterative schemes, multivalued mappings, convergence results, fixed point

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6419 Advancing Communication Theory in the Age of Digital Technology: Bridging the Gap Between Traditional Models and Emerging Platforms

Authors: Sidique Fofanah

Abstract:

This paper explores the intersection of traditional communication theories and modern digital technologies, analyzing how established models adapt to contemporary communication platforms. It examines the evolving nature of interpersonal, group, and mass communication within digital environments, emphasizing the role of social media, AI-driven communication tools, and virtual reality in reshaping communication paradigms. The paper also discusses the implications for future research and practice in communication studies, proposing an integrated framework that accommodates both classical and emerging theories.

Keywords: communication, traditional models, emerging platforms, digital media

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6418 A Simplified Distribution for Nonlinear Seas

Authors: M. A. Tayfun, M. A. Alkhalidi

Abstract:

The exact theoretical expression describing the probability distribution of nonlinear sea-surface elevations derived from the second-order narrowband model has a cumbersome form that requires numerical computations, not well-disposed to theoretical or practical applications. Here, the same narrowband model is re-examined to develop a simpler closed-form approximation suitable for theoretical and practical applications. The salient features of the approximate form are explored, and its relative validity is verified with comparisons to other readily available approximations, and oceanic data.

Keywords: ocean waves, probability distributions, second-order nonlinearities, skewness coefficient, wave steepness

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6417 A Mathematical Analysis of a Model in Capillary Formation: The Roles of Endothelial, Pericyte and Macrophages in the Initiation of Angiogenesis

Authors: Serdal Pamuk, Irem Cay

Abstract:

Our model is based on the theory of reinforced random walks coupled with Michealis-Menten mechanisms which view endothelial cell receptors as the catalysts for transforming both tumor and macrophage derived tumor angiogenesis factor (TAF) into proteolytic enzyme which in turn degrade the basal lamina. The model consists of two main parts. First part has seven differential equations (DE’s) in one space dimension over the capillary, whereas the second part has the same number of DE’s in two space dimensions in the extra cellular matrix (ECM). We connect these two parts via some boundary conditions to move the cells into the ECM in order to initiate capillary formation. But, when does this movement begin? To address this question we estimate the thresholds that activate the transport equations in the capillary. We do this by using steady-state analysis of TAF equation under some assumptions. Once these equations are activated endothelial, pericyte and macrophage cells begin to move into the ECM for the initiation of angiogenesis. We do believe that our results play an important role for the mechanisms of cell migration which are crucial for tumor angiogenesis. Furthermore, we estimate the long time tendency of these three cells, and find that they tend to the transition probability functions as time evolves. We provide our numerical solutions which are in good agreement with our theoretical results.

Keywords: angiogenesis, capillary formation, mathematical analysis, steady-state, transition probability function

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6416 Prioritized Processor-Sharing with a Maximum Permissible Sojourn Time

Authors: Yoshiaki Shikata

Abstract:

A prioritized processor-sharing (PS) system with a maximum permissible sojourn time (MPST) is proposed. In this PS system, a higher-priority request is allocated a larger service ratio than a lower-priority request. Moreover, each request receiving service is guaranteed the maximum permissible sojourn time determined by each priority class, regardless of its service time. Arriving requests that cannot receive service due to this guarantee are rejected. We further propose a guarantee method for implementing such a system, and discuss performance evaluation procedures for the resulting system. Practical performance measures, such as the relationships between the loss probability or mean sojourn time of each class request and the maximum permissible sojourn time are evaluated via simulation. At the arrival of each class request, its acceptance or rejection is judged using extended sojourn times of all requests receiving service in the server. As the MPST increases, the mean sojourn time increases almost linearly. However, the logarithm of the loss probability decreases almost linearly. Moreover with an MPST, the difference in the mean sojourn time for different MPSTs increases with the traffic rate. Conversely, the difference in the loss probability for different MPSTs decreases as the traffic rate increases.

Keywords: prioritized processor sharing, priority ratio, permissible sojourn time, loss probability, mean sojourn time, simulation

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6415 Fractional Calculus into Structural Dynamics

Authors: Jorge Lopez

Abstract:

In this work, we introduce fractional calculus in order to study the dynamics of a damped multistory building with some symmetry. Initially we make a review of the dynamics of a free and damped multistory building. Then we introduce those concepts of fractional calculus that will be involved in our study. It has been noticed that fractional calculus provides models with less parameters than those based on classical calculus. In particular, a damped classical oscilator is more naturally described by using fractional derivatives. Accordingly, we model our multistory building as a set of coupled fractional oscillators and compare its dynamics with the results coming from traditional methods.

Keywords: coupled oscillators, fractional calculus, fractional oscillator, structural dynamics

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6414 Exploring the Nature and Meaning of Theory in the Field of Neuroeducation Studies

Authors: Ali Nouri

Abstract:

Neuroeducation is one of the most exciting research fields which is continually evolving. However, there is a need to develop its theoretical bases in connection to practice. The present paper is a starting attempt in this regard to provide a space from which to think about neuroeducational theory and invoke more investigation in this area. Accordingly, a comprehensive theory of neuroeducation could be defined as grouping or clustering of concepts and propositions that describe and explain the nature of human learning to provide valid interpretations and implications useful for educational practice in relation to philosophical aspects or values. Whereas it should be originated from the philosophical foundations of the field and explain its normative significance, it needs to be testable in terms of rigorous evidence to fundamentally advance contemporary educational policy and practice. There is thus pragmatically a need to include a course on neuroeducational theory into the curriculum of the field. In addition, there is a need to articulate and disseminate considerable discussion over the subject within professional journals and academic societies.

Keywords: neuroeducation studies, neuroeducational theory, theory building, neuroeducation research

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6413 Towards Establishing a Universal Theory of Project Management

Authors: Divine Kwaku Ahadzie

Abstract:

Project management (PM) as a concept has evolved from the early 20th Century into a recognized academic and professional discipline, and indications are that it has come to stay in the 21st Century as a world-wide paradigm shift for managing successful construction projects. However, notwithstanding the strong inroads that PM has made in legitimizing its academic and professional status in construction management practice, the underlining philosophies are still based on cases and conventional practices. An important theoretical issue yet to be addressed is the lack of a universal theory that offers philosophical legitimacy for the PM concept as a uniquely specialized management concept. Here, it is hypothesized that the law of entropy, the theory of uncertainties and the theory of risk management offer plausible explanations for addressing the lacuna of what constitute PM theory. The theoretical bases of these plausible underlying theories are argued and attempts made to establish the functional relationships that exist between these theories and the PM concept. The paper then draws on data related to the success and/or failure of a number of construction projects to validate the theory.

Keywords: concepts, construction, project management, universal theory

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6412 Metaheuristic to Align Multiple Sequences

Authors: Lamiche Chaabane

Abstract:

In this study, a new method for solving sequence alignment problem is proposed, which is named ITS (Improved Tabu Search). This algorithm is based on the classical Tabu Search (TS). ITS is implemented in order to obtain results of multiple sequence alignment. Several ideas concerning neighbourhood generation, move selection mechanisms and intensification/diversification strategies for our proposed ITS is investigated. ITS have generated high-quality results in terms of measure of scores in comparison with the classical TS and simple iterative search algorithm.

Keywords: multiple sequence alignment, tabu search, improved tabu search, neighbourhood generation, selection mechanisms

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6411 Geometric Contrast of a 3D Model Obtained by Means of Digital Photogrametry with a Quasimetric Camera on UAV Classical Methods

Authors: Julio Manuel de Luis Ruiz, Javier Sedano Cibrián, Rubén Pérez Álvarez, Raúl Pereda García, Cristina Diego Soroa

Abstract:

Nowadays, the use of drones has been extended to practically any human activity. One of the main applications is focused on the surveying field. In this regard, software programs that process the images captured by the sensor from the drone in an almost automatic way have been developed and commercialized, but they only allow contrasting the results through control points. This work proposes the contrast of a 3D model obtained from a flight developed by a drone and a non-metric camera (due to its low cost), with a second model that is obtained by means of the historically-endorsed classical methods. In addition to this, the contrast is developed over a certain territory with a significant unevenness, so as to test the model generated with photogrammetry, and considering that photogrammetry with drones finds more difficulties in terms of accuracy in this kind of situations. Distances, heights, surfaces and volumes are measured on the basis of the 3D models generated, and the results are contrasted. The differences are about 0.2% for the measurement of distances and heights, 0.3% for surfaces and 0.6% when measuring volumes. Although they are not important, they do not meet the order of magnitude that is presented by salespeople.

Keywords: accuracy, classical topographic, model tridimensional, photogrammetry, Uav.

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6410 Policy Compliance in Information Security

Authors: R. Manjula, Kaustav Bagchi, Sushant Ramesh, Anush Baskaran

Abstract:

In the past century, the emergence of information technology has had a significant positive impact on human life. While companies tend to be more involved in the completion of projects, the turn of the century has seen importance being given to investment in information security policies. These policies are essential to protect important data from adversaries, and thus following these policies has become one of the most important attributes revolving around information security models. In this research, we have focussed on the factors affecting information security policy compliance in two models : The theory of planned behaviour and the integration of the social bond theory and the involvement theory into a single model. Finally, we have given a proposal of where these theories would be successful.

Keywords: information technology, information security, involvement theory, policies, social bond theory

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6409 Improving Flash Flood Forecasting with a Bayesian Probabilistic Approach: A Case Study on the Posina Basin in Italy

Authors: Zviad Ghadua, Biswa Bhattacharya

Abstract:

The Flash Flood Guidance (FFG) provides the rainfall amount of a given duration necessary to cause flooding. The approach is based on the development of rainfall-runoff curves, which helps us to find out the rainfall amount that would cause flooding. An alternative approach, mostly experimented with Italian Alpine catchments, is based on determining threshold discharges from past events and on finding whether or not an oncoming flood has its magnitude more than some critical discharge thresholds found beforehand. Both approaches suffer from large uncertainties in forecasting flash floods as, due to the simplistic approach followed, the same rainfall amount may or may not cause flooding. This uncertainty leads to the question whether a probabilistic model is preferable over a deterministic one in forecasting flash floods. We propose the use of a Bayesian probabilistic approach in flash flood forecasting. A prior probability of flooding is derived based on historical data. Additional information, such as antecedent moisture condition (AMC) and rainfall amount over any rainfall thresholds are used in computing the likelihood of observing these conditions given a flash flood has occurred. Finally, the posterior probability of flooding is computed using the prior probability and the likelihood. The variation of the computed posterior probability with rainfall amount and AMC presents the suitability of the approach in decision making in an uncertain environment. The methodology has been applied to the Posina basin in Italy. From the promising results obtained, we can conclude that the Bayesian approach in flash flood forecasting provides more realistic forecasting over the FFG.

Keywords: flash flood, Bayesian, flash flood guidance, FFG, forecasting, Posina

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6408 Multiple Intelligences to Improve Pronunciation

Authors: Jean Pierre Ribeiro Daquila

Abstract:

This paper aims to analyze the use of the Theory of Multiple Intelligences as a tool to facilitate students’ learning. This theory, proposed by the American psychologist and educator Howard Gardner, was first established in 1983 and advocates that human beings possess eight intelligence and not only one, as defended by psychologists prior to his theory. These intelligence are bodily-kinesthetic intelligence, musical, linguistic, logical-mathematical, spatial, interpersonal, intrapersonal, and naturalist. This paper will focus on bodily-kinesthetic intelligence. Spatial and bodily-kinesthetic intelligences are sensed by athletes, dancers, and others who use their bodies in ways that exceed normal abilities. These are intelligences that are closely related. A quarterback or a ballet dancer needs to have both an awareness of body motions and abilities as well as a sense of the space involved in the action. Nevertheless, there are many reasons which make classical ballet dance more integrated with other intelligences. Ballet dancers make it look effortless as they move across the stage, from the lifts to the toe points; therefore, there is acting both in the performance of the repertoire and in hiding the pain or physical stress. The ballet dancer has to have great mathematical intelligence to perform a fast allegro; for instance, each movement has to be executed in a specific millisecond. Flamenco dancers need to rely as well on their mathematic abilities, as the footwork requires the ability to make half, two, three, four or even six movements in just one beat. However, the precision of the arm movements is freer than in ballet dance; for this reason, ballet dancers need to be more holistically aware of their movements; therefore, our experiment will test whether this greater attention required by ballet dancers makes them acquire better results in the training sessions when compared to flamenco dancers. An experiment will be carried out in this study by training ballet dancers through dance (four years of experience dancing minimum – experimental group 1); a group of flamenco dancers (four years of experience dancing minimum – experimental group 2). Both experimental groups will be trained in two different domains – phonetics and chemistry – to examine whether there is a significant improvement in these areas compared to the control group (a group of regular students who will receive the same training through a traditional method). However, this paper will focus on phonetic training. Experimental group 1 will be trained with the aid of classical music plus bodily work. Experimental group 2 will be trained with flamenco rhythm and kinesthetic work. We would like to highlight that this study takes dance as an example of a possible area of strength; nonetheless, other types of arts can and should be used to support students, such as drama, creative writing, music and others. The main aim of this work is to suggest that other intelligences, in the case of this study, bodily-kinesthetic, can be used to help improve pronunciation.

Keywords: multiple intelligences, pronunciation, effective pronunciation trainings, short drills, musical intelligence, bodily-kinesthetic intelligence

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6407 Determining the Effects of Wind-Aided Midge Movement on the Probability of Coexistence of Multiple Bluetongue Virus Serotypes in Patchy Environments

Authors: Francis Mugabi, Kevin Duffy, Joseph J. Y. T Mugisha, Obiora Collins

Abstract:

Bluetongue virus (BTV) has 27 serotypes, with some of them coexisting in patchy (different) environments, which make its control difficult. Wind-aided midge movement is a known mechanism in the spread of BTV. However, its effects on the probability of coexistence of multiple BTV serotypes are not clear. Deterministic and stochastic models for r BTV serotypes in n discrete patches connected by midge and/or cattle movement are formulated and analyzed. For the deterministic model without midge and cattle movement, using the comparison principle, it is shown that if the patch reproduction number R0 < 1, i=1,2,...,n, j=1,2,...,r, all serotypes go extinct. If R^j_i0>1, competitive exclusion takes place. Using numerical simulations, it is shown that when the n patches are connected by midge movement, coexistence takes place. To account for demographic and movement variability, the deterministic model is transformed into a continuous-time Markov chain stochastic model. Utilizing a multitype branching process, it is shown that the midge movement can have a large effect on the probability of coexistence of multiple BTV serotypes. The probability of coexistence can be brought to zero when the control interventions that directly kill the adult midges are applied. These results indicate the significance of wind-aided midge movement and vector control interventions on the coexistence and control of multiple BTV serotypes in patchy environments.

Keywords: bluetongue virus, coexistence, multiple serotypes, midge movement, branching process

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6406 Modeling Default Probabilities of the Chosen Czech Banks in the Time of the Financial Crisis

Authors: Petr Gurný

Abstract:

One of the most important tasks in the risk management is the correct determination of probability of default (PD) of particular financial subjects. In this paper a possibility of determination of financial institution’s PD according to the credit-scoring models is discussed. The paper is divided into the two parts. The first part is devoted to the estimation of the three different models (based on the linear discriminant analysis, logit regression and probit regression) from the sample of almost three hundred US commercial banks. Afterwards these models are compared and verified on the control sample with the view to choose the best one. The second part of the paper is aimed at the application of the chosen model on the portfolio of three key Czech banks to estimate their present financial stability. However, it is not less important to be able to estimate the evolution of PD in the future. For this reason, the second task in this paper is to estimate the probability distribution of the future PD for the Czech banks. So, there are sampled randomly the values of particular indicators and estimated the PDs’ distribution, while it’s assumed that the indicators are distributed according to the multidimensional subordinated Lévy model (Variance Gamma model and Normal Inverse Gaussian model, particularly). Although the obtained results show that all banks are relatively healthy, there is still high chance that “a financial crisis” will occur, at least in terms of probability. This is indicated by estimation of the various quantiles in the estimated distributions. Finally, it should be noted that the applicability of the estimated model (with respect to the used data) is limited to the recessionary phase of the financial market.

Keywords: credit-scoring models, multidimensional subordinated Lévy model, probability of default

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6405 Effects of Turkish Classical Music on Cognitive Function, Depression and Quality of Life in Elderly

Authors: Rukiye Pinar Boluktas

Abstract:

According to 2015 statistics, in Turkey, 46% of older people live alone in their homes, 55% have poor health perceptions, 18% face poverty, and 43% are unhappy. Prevalence of depression is between 14% and 20%. In 2013, rate of suicide was 6.5. However, the most of older people prefer to live in their community although they are lonely, they face poverty, and face limitations as a result of chronic diseases and disabilities. Community based care for older people is also encouraged by Ministry of Health as it is more cost-effective. Music therapy is a simple, effective, safe, and nonpharmacologic intervention that may be used to decrease depression and to improve cognition, and health related quality of life (HRQOL). In Turkish culture, music is typically described as ‘food for soul’. This study aimed to investigate the effect of Turkish classical music songs in 32 community dwelling older people. Participants were received interventions two or three times per week, 50-60 min per session, for 8 weeks at a day health center. Each intervention session started listening music for 15-20 min to get remember songs, then followed singing songs as a group. Participants were assessed at baseline (week 0), and two follow-up at month 1 and month 2. Compared to baseline, at two follow-up, we observed that cognition improved, depression decreased, and SF-36 scores, including 8 domains and two summary scores increased. We conclude that an intervention comprising listening and singing Turkish classical music improve cognition, depression and HRQOL in older people.

Keywords: cognitive function, depression, elderly, quality of life, Turkish classical music

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6404 Principles of Teaching for Successful Intelligence

Authors: Shabnam

Abstract:

The purpose of this study was to see importance of successful intelligence in education which can enhance achievement. There are a number of researches which have tried to apply psychological theories of education and many researches emphasized the role of thinking and intelligence. While going through the various researches, it was found that many students could learn more effectively than they do, if they were taught in a way that better matched their patterns of abilities. Attempts to apply psychological theories to education can falter on the translation of the theory into educational practice. Often, this translation is not clear. Therefore, when a program does not succeed, it is not clear whether the lack of success was due to the inadequacy of the theory or the inadequacy of the implementation of the theory. A set of basic principles for translating a theory into practice can help clarify just what an educational implementation should (and should not) look like. Sternberg’s theory of successful intelligence; analytical, creative and practical intelligence provides a way to create such a match. The results suggest that theory of successful intelligence provides successful interventions in classrooms and provides a proven model for gifted education. This article presents principles for translating a triarchic theory of successful intelligence into educational practice.

Keywords: successful intelligence, analytical, creative and practical intelligence, achievement, success, resilience

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6403 Moderating Effect of Owner's Influence on the Relationship between the Probability of Client Failure and Going Concern Opinion Issuance

Authors: Mohammad Noor Hisham Osman, Ahmed Razman Abdul Latiff, Zaidi Mat Daud, Zulkarnain Muhamad Sori

Abstract:

The problem that Malaysian auditors do not issue going concern opinion (GC opinion) to seriously financially distressed companies is still a pressing issue. Policy makers, particularly the Financial Statement Review Committee (FSRC) of Malaysian Institute of Accountant, have raised this issue as early as in 2009. Similar problem happened in the US, UK, and many developing countries. It is important for auditors to issue GC opinion properly because such opinion is one signal about the viability of a company much needed by stakeholders. There are at least two unanswered questions or research gaps in the literature on determinants of GC opinion. Firstly, is client’s probability of failure associated with GC opinion issuance? Secondly, to what extent influential owners (management, family, and institution) moderate the association between client probability of failure and GC opinion issuance. The objective of this study is, therefore, twofold; (1) To examine the extent of the relationship between the probability of client failure and the issuance of GC opinion and (2) To examine the level of management, family, and institutional ownerships moderate the association between client probability of failure and the issuance of GC opinion. This study is quantitative in nature, and the sources of data are secondary (mainly company’s annual reports). A total of four hypotheses have been developed and tested on data accumulated from annual reports of seriously financially distressed Malaysian public listed companies. Data from 2006 to 2012 on a sample of 644 observations have been analyzed using panel logistic regression. It is found that certainty (rather than probability) of client failure affects the issuance of GC opinion. In addition, it is found that only the level of family ownership does positively moderate the relationship between client probability of failure and GC opinion issuance. This study is a contribution to auditing literature as its findings can enhance our understanding about audit quality; particularly on the variables that are associated with the issuance of GC opinion. The findings of this study shed light on the roles family owners in GC opinion issuance process, and this would open ways for the researcher to suggest measures that can be used to tackle the problem of auditors do not want to issue GC opinion to financially distressed clients. The measures to be suggested can be useful to policy makers in formulating future promulgations.

Keywords: audit quality, auditing, auditor characteristics, going concern opinion, Malaysia

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6402 Cognitive Relaying in Interference Limited Spectrum Sharing Environment: Outage Probability and Outage Capacity

Authors: Md Fazlul Kader, Soo Young Shin

Abstract:

In this paper, we consider a cognitive relay network (CRN) in which the primary receiver (PR) is protected by peak transmit power $\bar{P}_{ST}$ and/or peak interference power Q constraints. In addition, the interference effect from the primary transmitter (PT) is considered to show its impact on the performance of the CRN. We investigate the outage probability (OP) and outage capacity (OC) of the CRN by deriving closed-form expressions over Rayleigh fading channel. Results show that both the OP and OC improve by increasing the cooperative relay nodes as well as when the PT is far away from the SR.

Keywords: cognitive relay, outage, interference limited, decode-and-forward (DF)

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6401 The Application of Narrative Theory in Urban Spaces in China: A Systematic Review Based on PRISMA

Authors: Yuhan Liu, Zhongde Wang

Abstract:

This paper mainly analyzes the research and application of narrative theory in the field of urban space. This study used the PRISMA systematic review method, systematically studied 3098 Chinese literature through the search and screening of relevant domestic key literature databases, and reviewed the research status of narrative theory in urban space from three aspects: "theoretical perspective", "research object" and "research application". Finally, this paper points out the future development direction of narrative theory research based on the shortcomings of existing research in order to provide new ideas for future research.

Keywords: narrative theory, urban space, PRISMA, systematic review

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6400 Automatic Censoring in K-Distribution for Multiple Targets Situations

Authors: Naime Boudemagh, Zoheir Hammoudi

Abstract:

The parameters estimation of the K-distribution is an essential part in radar detection. In fact, presence of interfering targets in reference cells causes a decrease in detection performances. In such situation, the estimate of the shape and the scale parameters are far from the actual values. In the order to avoid interfering targets, we propose an Automatic Censoring (AC) algorithm of radar interfering targets in K-distribution. The censoring technique used in this work offers a good discrimination between homogeneous and non-homogeneous environments. The homogeneous population is then used to estimate the unknown parameters by the classical Method of Moment (MOM). The AC algorithm does not need any prior information about the clutter parameters nor does it require both the number and the position of interfering targets. The accuracy of the estimation parameters obtained by this algorithm are validated and compared to various actual values of the shape parameter, using Monte Carlo simulations, this latter show that the probability of censing in multiple target situations are in good agreement.

Keywords: parameters estimation, method of moments, automatic censoring, K distribution

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6399 Applied Theory Building to Achieve Success in Iran Municipalities

Authors: Morteza Rahiminejad

Abstract:

There are over 1200 cities and municipalities all around Iran, including 30 mega cities, which municipal organizations, Interior ministries, and city councils supervise. Even so, there has been neither any research about the process of success nor performance assessment in municipalities. In this research an attempt is made to build a comprehensive theory (or model) to show the reasons or success process among the local governments. The present research is based on the contingency approach in which the relevant circumstances are important, and both environment and situations call for their own management methods. The methodology of research is grounded theory, which uses Atlas.ti software as a tool.

Keywords: success, municipality, Iran, theory building

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6398 Development of Visual Working Memory Precision: A Cross-Sectional Study of Simultaneously Delayed Responses Paradigm

Authors: Yao Fu, Xingli Zhang, Jiannong Shi

Abstract:

Visual working memory (VWM) capacity is the ability to maintain and manipulate short-term information which is not currently available. It is well known for its significance to form the basis of numerous cognitive abilities and its limitation in holding information. VWM span, the most popular measurable indicator, is found to reach the adult level (3-4 items) around 12-13 years’ old, while less is known about the precision development of the VWM capacity. By using simultaneously delayed responses paradigm, the present study investigates the development of VWM precision among 6-18-year-old children and young adults, besides its possible relationships with fluid intelligence and span. Results showed that precision and span both increased with age, and precision reached the maximum in 16-17 age-range. Moreover, when remembering 3 simultaneously presented items, the probability of remembering target item correlated with fluid intelligence and the probability of wrap errors (misbinding target and non-target items) correlated with age. When remembering more items, children had worse performance than adults due to their wrap errors. Compared to span, VWM precision was effective predictor of intelligence even after controlling for age. These results suggest that unlike VWM span, precision developed in a slow, yet longer fashion. Moreover, decreasing probability of wrap errors might be the main reason for the development of precision. Last, precision correlated more closely with intelligence than span in childhood and adolescence, which might be caused by the probability of remembering target item.

Keywords: fluid intelligence, precision, visual working memory, wrap errors

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6397 Economic Neoliberalism: Property Right and Redistribution Policy

Authors: Aleksandar Savanović

Abstract:

In this paper we will analyze the relationship between the neo-liberal concept of property rights and redistribution policy. This issue is back in the focus of interest due to the crisis 2008. The crisis has reaffirmed the influence of the state on the free-market processes. The interference of the state with property relations re-opened a classical question: is it legitimate to redistribute resources of a man in favor of another man with taxes? The dominant view is that the neoliberal philosophy of natural rights is incompatible with redistributive measures. In principle, this view can be accepted. However, when we look into the details of the theory of natural rights proposed by some coryphaei of neoliberal philosophy, such as Hayek, Nozick, Buchanan and Rothbard, we can see that it is not such an unequivocal view.

Keywords: economic neoliberalism, natural law, property, redistribution

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6396 The Problem of Now in Special Relativity Theory

Authors: Mogens Frank Mikkelsen

Abstract:

Special Relativity Theory (SRT) includes only one characteristic of light, the speed is equal to all observers, and by excluding other relevant characteristics of light, the common interpretation of SRT should be regarded as merely an approximative theory. By rethinking the iconic double light cones, a revised version of SRT can be developed. The revised concept of light cones acknowledges an asymmetry of past and future light cones and introduced a concept of the extended past to explain the predictions as something other than the future. Combining this with the concept of photon-paired events, led to the inference that Special Relativity theory can support the existence of Now.

Keywords: relativity, light cone, Minkowski, time

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6395 The Conservatoire Crisis: An Exploration into the Lived Experiences of Conservatoire Graduates

Authors: Scott Caizley

Abstract:

Widening participation amongst state schooled and British and Minority Ethnic (BME) students in UK conservatoires throughout the past years has persisted to remain at an all time low despite major efforts to increase access for those from underrepresented backgrounds. In the academic year of 2017/18, two of the UK’s leading music conservatoires recruited less state school students than Oxbridge. Whilst conservatories face further public stigmatisation and heavy financial penalties for failing to meet government benchmarks; there appears to be a more costly outcome to this crisis. This of course, is the lack of sociocultural diversity, which is perpetuated both within the conservatoire sector and the classical music industry. This research investigates the lived experiences of former state-schooled students who attended a UK music conservatoire. Given the participant’s underrepresented status, the research seeks to answer whether or not the students are fitting in or standing out within the conservatoire environment. The research will explore the findings through a Bourdieusian contextual framework with hope of generating a wealth of new practises to the field of Higher Music Education. It is through illuminating the underrepresented voices within these elite spaces, which could aid future research and policy to help tackle the diversity dilemma and give classical music the social and cultural renewal it so desperately needs.

Keywords: classical music, lived experiences, higher music education, Bourdieusian

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6394 A New Developed Formula to Determine the Shear Buckling Stress in Welded Aluminum Plate Girders

Authors: Badr Alsulami, Ahmed S. Elamary

Abstract:

This paper summarizes and presents main results of an in-depth numerical analysis dealing with the shear buckling resistance of aluminum plate girders. The studies conducted have permitted the development of a simple design expression to determine the critical shear buckling stress in aluminum web panels. This expression takes into account the effects of reduction of strength in aluminum alloys due to the welding process. Ultimate shear resistance (USR) of plate girders can be obtained theoretically using Cardiff theory or Hӧglund’s theory. USR of aluminum alloy plate girders predicted theoretically using BS8118 appear inconsistent when compared with test data. Theoretical predictions based on Hӧglund’s theory, are more realistic. Cardiff theory proposed to predict the USR of steel plate girders only. Welded aluminum alloy plate girders studied experimentally by others; the USR resulted from tests are reviewed. Comparison between the test results with the values obtained from Hӧglund’s theory, BS8118 design method, and Cardiff theory performed theoretically. Finally, a new equation based on Cardiff tension-field theory proposed to predict theoretically the USR of aluminum plate girders.

Keywords: shear resistance, aluminum, Cardiff theory, Hӧglund's theory, plate girder

Procedia PDF Downloads 426