Search results for: earnings manipulation

Authors: Dimple Juneja, Aarti Singh, Renu Hooda

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Knowledge Query Manipulation Language (KQML) and FIPA ACL are two prime communication languages existing in multi agent systems (MAS). Both languages are more or less similar in terms of semantics (based on speech act theory) and offer cutting edge competition while establishing agent communication across Internet. In contrast to the fact that software agents operating on the internet are required to be more safeguarded from their counter-peer, both protocols lack security performatives. The paper proposes a three tier security interface with few novel security related performatives enhancing the basic architecture of KQML. The three levels are attestation, certification and trust establishment which enforces a tight security and hence reduces the security breeches.

Keywords: multiagent systems, KQML, FIPA ACL, performatives

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Authors: Shamik Hazra, Sushanta Mitra, Ashis Sen

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Despite growing interest of microparticle manipulation in non-Newtonian fluids, combined effect of viscoelasticity and shear thinning on particle lateral position is not well understood. We performed experiments with rigid microparticles of 15 µm diamater in popular Shear thinning viscoelastic (STVE) liquid poyethylene oxide (PEO) of different molecular weights (MW) and concentrations (c), for Reynolds number (Re) < 1. Microparticles in an STVE liquid revealed four different migration regimes: original streamline (OS), bimodal (BM), centre migration (CM) and defocusing (DF), depending upon the Re and c and interplay of different forces is also elucidated. Our investigation will be helpful to select proper polymer concentration to achieve desired particle focusing inside microchannel.

Keywords: lateral migration, microparticle, polyethylene oxide, shear thinning, viscoelasticity

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Authors: Liqiang Chen

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This study investigates the effects of political connections on the association between firms’ business strategy and their tax aggressiveness in an emerging economy such as China. By studying all public Chinese firms in the period from 2011 to 2017, we find that firms adopting innovative business strategy are more tax aggressive overall, but innovative firms with political connections are less tax aggressive compared to those without political connections. Moreover, we document several channels through which political connections affect the association between innovative business strategy and tax aggressiveness. In particular, we show that the mitigation effect of political connections on tax aggressiveness is stronger for innovative firms located in areas with a lower marketization index and for innovative firms with a lower leverage level or with less earnings management. Our results are robust to an instrumental variable approach to account for possible endogenous bias. Our study contributes to the understanding of firms’ tax behaviors in an emerging economy setting and suggests that there are costs associated with political connections, such as foregone tax saving opportunities, which are understudied in the prior literature.

Keywords: tax aggressiveness, business strategy, political connections, emerging economy

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Authors: Ágoston Nagy

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This paper introduces a method of using unsupervised machine learning to visualize the feature space of a dataset in 2D, in order to find most characteristic segments in the set. After dimension reduction, users can select clusters by manual drawing. Selected clusters are recorded into a data model that is used for later predictions, based on realtime data. Predictions are made with supervised learning, using Gesture Recognition Toolkit. The paper introduces two example applications: a semantic audio organizer for analyzing incoming sounds, and a gesture database organizer where gestural data (recorded by a Leap motion) is visualized for further manipulation.

Keywords: gesture recognition, machine learning, real-time interaction, visualization

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Authors: Daniel Kliewe, Arno Kühn, Roman Dumitrescu, Jürgen Gausemeier

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This paper examines the system protection for cyber-physical systems (CPS). CPS are particularly characterized by their networking system components. This means they are able to adapt to the needs of their users and its environment. With this ability, CPS have new, specific requirements on the protection against anti-counterfeiting, know-how loss and manipulation. They increase the requirements on system protection because piracy attacks can be more diverse, for example because of an increasing number of interfaces or through the networking abilities. The new requirements were identified and in a next step matched with existing protective measures. Due to the found gap the development of new protection measures has to be forced to close this gap. Moreover a comparison of the effectiveness between selected measures was realized and the first results are presented in the paper.

Keywords: anti-counterfeiting, cyber physical systems, intellectual property (IP), knowledge management, system protection

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Authors: N. Ibrahim-Rassoul, A. Kessi, E. K. Si-Ahmed, N. Djilali, J. Legrand

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The static and dynamic formation of liquid water bridges is analyzed using a combination of visualization experiments in a microchannel with a mathematical model. This paper presents experimental and theoretical findings of water plug/capillary bridge formation in a 250 μm squared microchannel. The approach combines mathematical and numerical modeling with experimental visualization and measurements. The generality of the model is also illustrated for flow conditions encountered in manipulation of polymeric materials and formation of liquid bridges between patterned surfaces. The predictions of the model agree favorably the observations as well as with the experimental recordings.

Keywords: green energy, mathematical modeling, fuel cell, water plug, gas diffusion layer, surface of revolution

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Authors: Abbas Rezaei Samarin

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In October 2022, protests began following the death of Mahsa Amini and were followed by the deaths of those arrested by Iran's morality police which Iran's official media and foreign Persian-language satellite channels presented to the audience different narratives of how they were killed. These two types of media produced two different and sometimes conflicting narratives when faced with the news of a certain person's death, and the conflict is found between the narratives in some cases. This study has focused on the semiotics of these narratives, the interpretation of discourses supporting the narratives, and finally, their analysis within the framework of narrative theories. In the present study, the researcher has used a qualitative approach and has concluded that the narrative of both types of media is structured around the functions of the existing and ideal political system.

Keywords: narrative, iran, fake news, protests, manipulation of reality

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Authors: Vijay Marisetty, Poonam Singh

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Research on the effect of director's network connections on investor welfare is inconclusive. Some studies suggest that directors' connections are beneficial, in terms of, improving earnings information, firms valuation for new investors. On the other hand, adverse effects of directorial networks are also reported, in terms of higher earnings management, options back dating fraud, reduction in firm performance, lower board monitoring. From regulatory perspective, the role of directorial networks on corporate welfare is crucial. Cognizant of the possible ill effects associated with directorial networks, large investors, for better representation on the boards, are building their own database of prospective directors who are highly qualified, however, sourced from outside the highly connected directorial labor market. For instance, following Dodd-Frank Reform Act, California Public Employees' Retirement Systems (CalPERs) has initiated a database for registering aspiring and highly qualified directors to nominate them for board seats (proxy access). Our paper stems from this background and tries to explore the chances of outside directors getting directorships who lack established network connections. The paper is able to identify such aspiring directors' information by accessing a unique Indian data sourced from an online portal that aims to match the supply of registered aspirants with the growing demand for outside directors in India. The online portal's tie-up with stock exchanges ensures firms to access the new pool of directors. Such direct access to the background details of aspiring directors over a period of 10 years, allows us to examine the chances of aspiring directors without corporate network, to enter directorial network. Using this resume data of 16105 aspiring corporate directors in India, who have no prior board experience in the directorial labor market, the paper analyses the entry dynamics in corporate directors' labor market. The database also allows us to investigate the value of corporate network by comparing non-network new entrants with incumbent networked directors. The study develops measures of network centrality and network degree based on merit, i.e. network of individuals belonging to elite educational institutions, like Indian Institute of Management (IIM) or Indian Institute of Technology (IIT) and based on job or company, i.e. network of individuals serving in the same company. The paper then measures the impact of these networks on the appointment of first time directors and subsequent appointment of directors. The paper reports the following main results: 1. The likelihood of becoming a corporate director, without corporate network strength, is only 1 out 100 aspirants. This is inspite of comparable educational background and similar duration of corporate experience; 2. Aspiring non-network directors' elite educational ties help them to secure directorships. However, for post-board appointments, their newly acquired corporate network strength overtakes as their main determinant for subsequent board appointments and compensation. The results thus highlight the limitations in increasing board diversity.

Keywords: aspiring corporate directors, board diversity, director labor market, director networks

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Authors: Yuni Rochmawati, Luluk Il Mukarromah

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Android is a mobile operating system (OS) based on the linux kerrnel and currently developed by google. With a user interface based on direct manipulation, Android is designed primarily for touchscreen mobile deviced such as smartphone and tablet computer, with specialized user interface for television (Android TV), cars (Android Auto), and wrist watches (Android Wear). Now, almost all peoples using smartphone. Smartphone seems to be a must-have object, because smartphone has many benefits. In addition, of course smartphone have many benefits for education, like resume of lesson that form of e-book. However, this article is not about resume of lesson. This article is about practical based on android, exactly for physics. Therefore, we will explain our idea about physics’s practical based on android and for output, we wish many students will be like to studying physics and always remember about physics’s phenomenon by physics’s practical based on android.

Keywords: android, smartphone, physics, practical

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Authors: A. Hol

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Even in the well developed countries like Australia, Small to Medium Farmers do not often have the power over the market prices as they are more often than not set by the farming agents. This in turn creates problems as farmers only get to know for how much their produce has been sold for by the agents three to four weeks after the sale has taken the place. To see and identify if and how peri-urban Sydney farmers could be assisted, carefully selected group of peri-urban Sydney farmers of the stone fruit has been interviewed. Following the case based interviews collected data was analyzed in detail using the Scenario Based Transformation principles. Analyzed data was then used to create a most common transformation case. The case identified that a mobile web based system could be develop so that framers can monitor agent earnings and in turn gain more power over the markets. It is expected that after the system has been in action for six months to a year, farmers will become empowered and they will gain means to monitor the market and negotiate agent prices.

Keywords: mobile applications, farming, scenario-based analysis, scenario-based transformation, user empowerment

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Authors: Matthias Nnadi

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Using samples of 250 large listed firms by market capitalization in China and Hong Kong, we conducted empirical test to determine the impact of regulatory environment on reporting quality following IFRS convergence using three financial reporting measures; earning management, timely loss recognition and value relevance. Our results indicate that accounting data are more value relevant for Hong Kong listed firms than the Chinese A-share firms. The empirical results for timely loss recognition further reveal that there is a larger coefficient estimate on bad news earnings, which suggests that Chines A-share firms are more likely to report losses in a timely manner. The results support the evidence that substantial convergence of IFRS can improve financial reporting quality in a regulated environment such as China. This further supports the expectation that IFRS are relevant to China and has positive effect on its accounting practice and quality.

Keywords: reporting, quality, earning, loss, relevance, financial, China, Hong Kong

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Authors: Ajayi Oluwasola Felix

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This paper examines how firm investments in technology-based employee monitoring impact both misconduct and productivity. We use unique and detailed theft and sales data from 392 restaurant locations from five firms that adopt a theft monitoring information technology (IT) product. We use difference-in-differences (DD) models with staggered adoption dates to estimate the treatment effect of IT monitoring on theft and productivity. We find significant treatment effects in reduced theft and improved productivity that appear to be primarily driven by changed worker behavior rather than worker turnover. We examine four mechanisms that may drive this productivity result: economic and cognitive multitasking, fairness-based motivation, and perceived increases of general oversight. The observed productivity results represent substantial financial benefits to both firms and the legitimate tip-based earnings of workers. Our results suggest that employee misconduct is not solely a function of individual differences in ethics or morality, but can also be influenced by managerial policies that can benefit both firms and employees.

Keywords: information technology, monitoring, misconduct, employee theft

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Authors: Philemon Rakoto

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Most executive compensation packages consist of four major components: base fixed salary, annual and long-term non-equity incentive plans, share-based and option-based awards and pension value. According to agency theory, the relative composition of executive compensation packages is one of the mechanisms that firms use to align the interests of executives and shareholders in order to mitigate agency costs. This paper tests the effect of the relative composition of executive compensation packages on financial reporting quality. Financial reporting quality is measured by the value relevance of accounting earnings. Corporate governance is a moderating variable in the model. Using data from Canadian firms composing S&P/TSX index of the year 2013 and governance scores based on Board Games, the analysis shows that, only for firms with good governance, there is an optimal level of the proportion of executive equity-based compensation in relation to total compensation that enhances the quality of financial reporting.

Keywords: Canada, corporate governance, executive compensation packages, financial reporting quality

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Authors: Hassam Ahmed, Yuanzhi Liu, Yassine Selami, Wei Tao, Hui Zhao

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The purpose of this research is to develop a real time axial force measurement system for a smart bearing through the use of strain-gauges, whereby the data acquisition is performed by an Arduino microcontroller due to its easy manipulation and low-cost. The measured signal is acquired and then discretized using a Wheatstone Bridge and an Analog-Digital Converter (ADC) respectively. For bearing monitoring, a real time monitoring system based on Internet of things (IoT) and Bluetooth were developed. Experimental tests were performed on a bearing within a force range up to 600 kN. The experimental results show that there is a proportional linear relationship between the applied force and the output voltage, and the error R squared is within 0.9878 based on the regression analysis.

Keywords: bearing, force measurement, IoT, strain gauge

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Authors: Amgad Rezk, Heba Ahmed, Leslie Yeo

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Ultrasound presents a powerful means for material synthesis. In this talk, we showcase a new field demonstrating the possibility for harnessing sound energy sources at considerably higher frequencies (10 MHz to 1 GHz) compared to conventional ultrasound (kHz and up to ~2 MHz) for crystalising and manipulating a variety of nanoscale materials. At these frequencies, cavitation—which underpins most sonochemical processes—is largely absent, suggesting that altogether fundamentally different mechanisms are at dominant. Examples include the crystallization of highly oriented structures, quasi-2D metal-organic frameworks and nanocomposites. These fascinating examples reveal how the highly nonlinear electromechanical coupling associated with high-frequency surface vibration gives rise to molecular ordering and assembly on the nano and microscale.

Keywords: high-frequency acoustics, microfluidics, crystallisation, composite nanomaterials

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Authors: Gordon Newlove Asamoah, Wendy Ama Oti

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This study focused on evaluating access to finance for local oil field companies in Ghana. The study adopted a census survey design in evaluating access to finance for local oil field companies in Ghana. The respondents of this study were 30 management members of three oil field companies in Ghana. The data collected was analysed using Statistical Package for Social Scientists (SPSS) to generate tables and graphs for interpretation. The results show that most companies use equity financing in combination with other forms of financing to finance their business activities. This research has shown the various challenges bordering on the financing of local oil and gas projects, with emphasis on the challenges of raising funds by indigenous oil companies. Financing of the projects by indigenous oil field companies in Ghana is preferably achieved through equity finance mainly because it is the easiest to get compared to all the other forms of financing available. Other sources of financing available are debt financing, joint venture, and retained earnings from the profits generated from their operations. The study made recommendations to local oil field companies as to how they can make good use of the capital market to raise financing.

Keywords: access, financing, oil fields, Ghana

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Authors: Sari F. Alkhatib, Chang Je Park, Gyuhong Roh, Daeseong Jo

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The iterative scheme which is used to treat buildup factors for stratified shields of three-layers or more is being investigated here using the layer-splitting technique. The second layer in a double-layer shield was split into two equivalent layers and the scheme was implemented on the new 'three-layer' shield configuration. The results of such manipulation for water-lead and water-iron shields combinations are presented here for 1 MeV photons. It was found that splitting the second layer introduces some deviation on the overall buildup factor. This expected deviation appeared to be higher in the case of low Z layer followed by high Z. However, the iterative scheme showed a great consistency and strong coherence with the introduced changes.

Keywords: build-up factor, iterative scheme, stratified shields, radiation protection

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Authors: Mohsen Maraoui

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In the face of the growth in the quantity of data produced, several methods and techniques appear to remedy the problems of processing and analyzing large amounts of information mainly in the field of teaching. In this paper, we propose an intelligent cloud-based teaching system for E-learning content services. This system makes easy the manipulation of various educational content forms, including text, images, videos, 3 dimensions objects and scenes of virtual reality and augmented reality. We discuss the integration of institutional and external services to provide personalized assistance to university members in their daily activities. The proposed system provides an intelligent solution for media services that can be accessed from smart devices cloud-based intelligent service environment with a fully integrated system.

Keywords: cloud computing, e-learning, indexation, IoT, learning in Arabic language, smart tools

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Authors: Bruno Henrique Rocha Fernandes, Amir Rezaee, Jucelia Appio

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The relation between Human Resource Management (HRM) practices and organizational performance remains the subject of substantial literature. Though many studies demonstrated positive relationship, still major influencing variables are not yet clear. This study considers the Person-Environment Fit (PE Fit) and its components, Person-Supervisor (PS), Person-Group (PG), Person-Organization (PO) and Person-Job (PJ) Fit, as possible explanatory variables. We analyzed PE Fit as a moderator between HRM practices and financial performance in the “best companies to work” in Brazil. Data from HRM practices were classified through the High Performance Working Systems (HPWS) construct and data on PE-Fit were obtained through surveys among employees. Financial data, consisting of return on invested capital (ROIC) and price earnings ratio (PER) were collected for publicly traded best companies to work. Findings show that PO Fit and PJ Fit play a significant moderator role for PER but not for ROIC.

Keywords: financial performance, human resource management, high performance working systems, person-environment fit

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Authors: Grishma D. Solanki, Karshan Kandoriya

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In modern era of information age, digitalization has revolutionized like never before. Powerful computers, advanced photo editing software packages and high resolution capturing devices have made manipulation of digital images incredibly easy. As per as image forensics concerns, one of the most actively researched area are detection of copy move forgeries. Higher computational complexity is one of the major component of existing techniques to detect such tampering. Moreover, copy move forgery is usually performed in three steps. First, copying of a region in an image then pasting the same one in the same respective image and finally doing some post-processing like rotation, scaling, shift, noise, etc. Consequently, pseudo Zernike moment is used as a features extraction method for matching image blocks and as a primary factor on which performance of detection algorithms depends.

Keywords: copy-move image forgery, digital forensics, image forensics, image forgery

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Authors: Sh. Foroughi, V. Karamzadeh, M. Packirisamy

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This paper presents design and analysis of an electrothermally symmetrical actuated microgripper applicable for performing micro assembly or biological cell manipulation. Integration of micro-optics with microdevice leads to achieve extremely precise control over the operation of the device. Geometry, material, actuation, control, accuracy in measurement and temperature distribution are important factors which have to be taken into account for designing the efficient microgripper device. In this work, analyses of four different geometries are performed by means of COMSOL Multiphysics 5.2 with implementing Finite Element Methods. Then, temperature distribution along the fingertip, displacement of gripper site as well as optical efficiency vs. displacement and electrical potential are illustrated. Results show in addition to the industrial application of this device, the usage of that as a cell manipulator is possible.

Keywords: electro thermal actuator, MEMS, microgripper, MOEMS

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Authors: Ahmed Amin Mousa, M. Abd El Salam

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The current study presents a proposed program for acquisition the skills and techniques needed to produce concept cartoon. The proposed program has been prepared for non-specialist students who have never used neither graphics nor animating software. It was presented to postgraduates in Faculty of Education for Early Childhood, Cairo University, during the spring term of the 2014-2015 academic year. The program works in three different aspects: Drawing and images editing, sound manipulation, and creating animation. In addition, the researchers have prepared a questionnaire for measuring the quality of the concept cartoons produced by the students. The questionnaire was used as a pre-test and post-test, and at the end of the study, a significant difference was determined in favour of post-test results.

Keywords: cartoon, concept cartoon, kindergarten, animation

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Authors: Troels Bo Jørgensen, Preben Hagh Strunge Holm, Henrik Gordon Petersen, Norbert Kruger

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This paper presents a simulation framework for using machine learning techniques to determine robust robotic motions for handling deformable objects. The main focus is on applications in the meat sector, which mainly handle three-dimensional objects. In order to optimize the robotic handling, the robot motions have been parameterized in terms of grasp points, robot trajectory and robot speed. The motions are evaluated based on a dynamic simulation environment for robotic control of deformable objects. The evaluation indicates certain parameter setups, which produce robust motions in the simulated environment, and based on a visual analysis indicate satisfactory solutions for a real world system.

Keywords: deformable objects, robotic manipulation, simulation, real world system

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Authors: Jun Xu, Haiyan Xiao

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The Analects (Lunyu) is one of the most recognized Confucian classics and one of the earliest Chinese classics that have been translated into English and known to the West. Research on the translation of The Analects has witnessed a transfer from the comparison of the text and language to a wider description of social and cultural contexts. Mainly on the basis of Legge and Waley’s translations of The Analects, this paper integrates Lefevere’s theory of rewriting and Verschueren’s theory of adaptation and explores the influence of ideology and poetics on the translation. It analyses how translators make adaptive decisions in the manipulation of ideology and poetics. It is proved that the English translation of The Analects is the translators’ initiative rewriting of the original work, which is a selective and adaptive process in the multi-layered contexts of the target language. The research on the translation of classics should include both the manipulative factors and translator’s initiative as well.

Keywords: The Analects, ideology, poetics, rewriting, adaptation

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Authors: Hoon Yi, Minho Sung, Hangil Ko, Moon Kyu Kwak, Hoon Eui Jeong

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Inspired by the remarkable adhesion properties of gecko lizards, bio-inspired dry adhesives with smart adhesion properties have been developed in the last decade. Compared to earlier dry adhesives, the recently developed ones exhibit excellent adhesion strength, smart directional adhesion, and structural robustness. With these unique adhesion properties, bio-inspired dry adhesive pads have strong potential for use in precision industries such as semiconductor or display manufacturing. In this communication, we present a new manufacturing technology based on advanced dry adhesive systems that enable precise manipulation of large-area substrates over repeating cycles without any requirement for external force application. This new manufacturing technique is also highly accurate and environment-friendly, and thus has strong potential as a next-generation clean manufacturing technology.

Keywords: gecko, manufacturing robot, precision manufacturing

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Authors: Julia Gontar, Natalia Buderatskaya, Igor Ilyin, Olga Parnitskaya, Sergey Lavrynenko, Eduard Kapustin, Ekaterina Ilyina, Yana Lakhno

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Introduction: It is well known that oocytes obtained from older reproductive women have accumulated mitochondrial DNA mutations, which negatively affects the morphology of a developing embryo and may lead to the birth of a child with mitochondrial disease. Special techniques have been developed to allow a donor oocyte cytoplasmic transfer with the parents’ biological nuclear DNA retention. At the same time, it is important to understand whether the procedure affects the future embryonic chromosome sets as the nuclear DNA is the transfer subject in this new complex procedure. Material and Methods: From July 2015 to July 2016, the investigation was carried out in the Medical Centre IGR. 34 donor oocytes (group A) were used for the manipulation with the aim of donating cytoplasm: 21 oocytes were used for zygotes pronuclear transfer and oocytes 13 – for the spindle transfer. The mean age of the oocyte donors was 28.4±2.9 years. The procedure was performed using Nikon Ti Eclipse inverted microscope equipped with the micromanipulators Narishige system (Japan), Saturn 3 laser console (UK), Oosight imaging systems (USA). For the preimplantation genetic screening (PGS) blastocyst biopsy was performed, trophectoderm samples were diagnosed using fluorescent in situ hybridization on chromosomes 9, 13, 15, 16, 17, 18, 21, 22, X, Y. For comparison of morphological characteristics and euploidy, was chosen a group of embryos (group B) with the amount of 121 blastocysts obtained from 213 oocytes, which were gotten from the donor programs of assisted reproductive technologies (ART). Group B was not subjected to donor oocyte cytoplasmic transfer procedure and studied on the above mentioned chromosomes. Statistical analysis was carried out using the criteria t, x^2 at a significance levels p<0.05, p<0.01, p<0.001. Results: After the donor cytoplasm transfer process the amount of the third day developing embryos was 27 (79.4%). In this stage, the group B consisted of 189 (88.7%) developing embryos, and there was no statistically significant difference (SSD) between the two groups (p>0.05). After a comparative analysis of the morphological characteristics of the embryos on the fifth day, we also found no SSD among the studied groups (p>0.05): from 34 oocytes exposed to manipulation, 14 (41.2%) blastocysts was obtained, while the group B blastocyst yield was 56.8% (n=121) from 213 oocytes. The following results were obtained after PGS performing: in group A euploidy in studied chromosomes were 28.6%(n=4) blastocysts, whereas in group B this rate was 40.5%(n=49), 28.6%(n=4) and 21.5%(n=26) of mosaic embryos and 42.8%(n=6) and 38.0%(n=46) aneuploid blastocysts respectively were identified. None of these specified parameters had an SSD (p>0.05). But attention was drawn by the blastocysts in group A with identified mosaicism, which was chaotic without any cell having euploid chromosomal set, in contrast to the mosaic embryos in group B where identified chaotic mosaicism was only 2.5%(n=3). Conclusions: According to the obtained results, there is no direct procedural effect on the chromosome in embryos obtained following donor oocyte cytoplasmic transfer. Thus, the technology introduction will enhance the infertility treating effectiveness as well as avoiding having a child with mitochondrial disease.

Keywords: donor oocyte cytoplasmic transfer, embryos’ chromosome set, oocyte spindle transfer, pronuclear transfer

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Authors: Amylyn F. Labasano, M. S. Econ

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The study predicts the impact of collective bargaining agreement and its related factors on employees’ perceived productivity in terms of union-management relation’s climate, income, fringe benefits, and job satisfaction of the employees. It also determines whether there are significant differences in the employees’ perceived productivity based on the demographic characteristics of the respondents. The results revealed that the relationship climate which exists between the union and the management is found to have significant adverse effect on the average unpaid hours spent by employees working within the college. On the other hand, the total monthly wage earnings of employees have negative effect on the average hours an employee spent in bringing his work home while job satisfaction positively influences the overall productivity level of employees. The result further shows significant differences in the productivity level of employees across civil status and current designation.

Keywords: perceived productivity, collective bargaining agreement, union, union-management relations climate, income, fringe benefits, job satisfaction

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Authors: Vashti Carissa

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The main objective of this study is to examine whether the life-cycle theory of dividends could explain the determinant of an optimal dividend policy in Indonesia. The sample that was used consists of 1,420 non-financial and non-trade, services, investment firms listed in Indonesian Stock Exchange during the period of 2005-2014. According to this finding using logistic regression, firm life-cycle measured by retained earnings as a proportion of total equity (RETE) significantly has a positive effect on the propensity of a firm pays dividend. The higher company’s earned surplus portion in its capital structure could reflect firm maturity level which will increase the likelihood of dividend payment in mature firms. This result provides an additional empirical evidence about the existence of life-cycle theory of dividends for dividend payout phenomenon in Indonesia. It can be known that dividends tend to be paid by mature firms while retention is more dominating in growth firms. From the testing results, it can also be known that majority of sample firms are being in the growth phase which proves the fact about infrequent dividend distribution in Indonesia during the ten years observation period.

Keywords: dividend, dividend policy, life-cycle theory of dividends, mix of earned and contributed capital

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Authors: Luis Fernando Pinedo-Lomeli, Rosa Martha Lopez-Gutierrez, Jose Antonio Michel-Macarty, Cesar Cruz-Hernandez, Liliana Cardoza-Avendaño, Humberto Cruz-Hernandez

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Robots are working in industry and services performing repetitive or dangerous tasks, however, when flexible movement capabilities and complex tasks are required, the use of many robots is needed. Also, productivity can be improved by reducing times to perform tasks. In the last years, a lot of effort has been invested in research and development of collective control of mobile robots. This interest is justified as there are many advantages when two or more robots are collaborating in a particular task. Some examples are: cleaning toxic waste, transportation and manipulation of objects, exploration, and surveillance, search and rescue. In this work a study of collective movements of mobile robots is presented. A solution of collisions avoidance is developed. This solution is levered on a communication implementation that allows coordinate movements in different paths were avoiding obstacles.

Keywords: synchronization, communication, robots, legos

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Authors: Adetoun Adedotun Amubode

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Nigeria's Textile Industry was the second largest in Africa after Egypt, with above 250 vibrant factories and over 50 percent capacity utilization contributing to foreign exchange earnings and employment generation. Currently, multifaceted challenges such as epileptic power supply, inconsistent government policies, growing digitalization, smuggling of foreign textiles, insecurity and the inability of the local industries to compete with foreign products, especially Chinese textile, has created a hostile environment for the sector. This led to the closure of most of the textile industries. China's textile industry has experienced institutional change and industrial restructuring, having 30% of the world's market share. This paper examined the strategies adopted by China in transforming her textile and clothing industries and designed a model for the integration of these strategies to improve the competitive strength and growth of the Nigerian textile and clothing industries in a dynamic and changing market. The paper concludes that institutional support, regional production, export-oriented policy, value-added and branding cultivation, technological upgrading and enterprise resource planning be integrated into the Nigerian clothing and textile industries.

Keywords: clothing, industry, integration, Nigerian, textile, transformation.

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