Search results for: independent auditors

Authors: Vadim E. Levit, Eugen Mandrescu

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A graph is well-covered if all its maximal independent sets are of the same size. A well-covered graph is 1-well-covered if deletion of every vertex of the graph leaves it well-covered. It is known that a graph without isolated vertices is 1-well-covered if and only if every two disjoint independent sets are included in two disjoint maximum independent sets. Well-covered graphs are related to combinatorial commutative algebra (e.g., every Cohen-Macaulay graph is well-covered, while each Gorenstein graph without isolated vertices is 1-well-covered). Our intent is to construct several infinite families of 1-well-covered graphs using the following known graph operations: corona, join, and rooted product of graphs. Adopting some known techniques used to advantage for well-covered graphs, one can prove that: if the graph G has no isolated vertices, then the corona of G and H is 1-well-covered if and only if H is a complete graph of order two at least; the join of the graphs G and H is 1-well-covered if and only if G and H have the same independence number and both are 1-well-covered; if H satisfies the property that every three pairwise disjoint independent sets are included in three pairwise disjoint maximum independent sets, then the rooted product of G and H is 1-well-covered, for every graph G. These findings show not only how to generate some more families of 1-well-covered graphs, but also that, to this aim, sometimes, one may use graphs that are not necessarily 1-well-covered.

Keywords: maximum independent set, corona, concatenation, join, well-covered graph

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Authors: Gil-Eon Jeong, Sung-Kie Youn, K. C. Park

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Treatment for the non-matching interface is an important computational issue. To handle this problem, the method of Lagrange multipliers including classical and localized versions are the most popular technique. It essentially imposes the interface compatibility conditions by introducing Lagrange multipliers. However, the numerical system becomes unstable and inefficient due to the Lagrange multipliers. The interface element-independent formulation that does not include the Lagrange multipliers can be obtained by modifying the independent variables mathematically. Through this modification, more efficient and stable system can be achieved while involving equivalent accuracy comparing with the conventional method. A numerical example is conducted to verify the validity of the presented method.

Keywords: element-independent formulation, interface coupling, methods of Lagrange multipliers, non-matching interface

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Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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Authors: Zsolt Lipcsey, Sampson Marshal Imeh

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We investigate a certain characterisation for rank of a semigroup by Howie and Ribeiro (1999), to ascertain the relevance of the concept of independence. There are cases where the concept of independence fails to be useful for this purpose. One would expect the basic element to be the maximal independent subset of a given semigroup. However, we construct examples for semigroups where finite basis exist and the basis is larger than the number of independent elements.

Keywords: generating sets, independent set, rank, cyclic semigroup, basis, commutative

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

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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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Authors: Rahime Hülya Öztürk

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Along with the development of globalization, the relationship between economic, politic and commercial behaviors became unlimited. The liberalization of capital has many advantages for countries, but it also has some disadvantages. In these disadvantages the most important one is corruption. Especially in Developing Countries and Underdeveloped countries, corruption is very extensive. Corruption causes inefficient use of resources and promotes income inequality. Especially in the transition period of economies corruption increases and sometimes governments don’t interfere. To fight against corruption domestic and international measures are taken. Corruption is an economic problem, but it also has social and moral effects. The aim of this study is to define the relationship between corruption and income in Independent Turkish State. In the first part of the study, the concept of corruption is examined. In the second part of the study, information about The Independent Turkish Republic is given. In the third part of the study, country’s relationship between corruption and income is analyzed with panel data analysis.

Keywords: corruption, income, independent Turkish Republic, distribution of income

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Authors: Levan Sabauri

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Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: audit quality control, audit program, financial statement, perspective analysis

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Authors: Sufrin Hannan, Budi Suharjo, Rita Nurmalina, Kirbrandoko

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The challenge for independent surveyor service companies now is growing with increasing uncertainty in business. Protection from the government for domestic independent surveyor industry from competitor attack, such as entering the global surveyors to Indonesia also no longer exists. Therefore, building customer loyalty becomes very important to create a long-term relationship between an independent surveyor with its customers. This study aims to develop a model that can be used to build customer loyalty by looking at various factors that determine customer loyalty, especially on independent surveyors for coal inspection in Indonesia. The development of this model uses the relationship marketing approach. Testing of the hypothesis is done by testing the variables that determine customer loyalty, either directly or indirectly, which amounted to 10 variables. The data were collected from 200 questionnaires filled by independent surveyor company decision makers from 51 exporting companies and coal trading companies in Indonesia and analyzed using Structural Equation Model (SEM). The results show that customer loyalty of independent surveyors is influenced by customer satisfaction, trust, switching-barrier, and relationship-bond. Research on customer satisfaction shows that customer satisfaction is influenced by the perceived quality and perceived value, while perceived quality is influenced by reliability, assurance, responsiveness, and empathy.

Keywords: relationship marketing, customer loyalty, customer satisfaction, switching barriers, relationship bonds

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Authors: Sven Weidner

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In the last two decades, US-American Independent Cinema has been faced with numerous metamorphoses. With regard to style, content, film aesthetics and themes a large array is offered. And as a consequence of the increasing influence of the world wide web and absolutely new ways of production opportunities alter the indie-film scene fundamentally. While in the 90s many independent films were situated in urban spaces -for instance, films of Jim Jarmusch, Abel Ferrara or Quentin Tarantino- there is a tendency from the 2000s years on to go to rural America. Jeff Nichols, Debra Granik or Matthew Porterfield can be named. Suburbia the symbol of the American Dream and in particular of an emerging prosperity after the Second World War is an essential theme with some independent directors; among them indie icons Todd Solondz and Todd Haynes. Based on selected films of both of them the paper explores the formal and aesthetic structures (narrative, drama, montage, lighting, sound, color) of the pictures and how suburbia, its people, and its "perfect" families are shown and unmasked in all facets. Films are: "Happiness" (1998), "Life During Wartime" (2009) and "Far From Heaven" (2002).

Keywords: US-independent cinema, Suburbia, film history, film analysis

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Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

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Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits.

Keywords: audit risk, CAATTs, financial auditing, information technology, technology adoption models

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Authors: Arslan Murtaza

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Model Driven Architecture (MDA) is technique presented by OMG (Object Management Group) for software development in which different models are proposed and converted them into code. The main plan is to identify task by using PIM (Platform Independent Model) and transform it into PSM (Platform Specific Model) and then converted into code. In this review paper describes some challenges and issues that are faced in MDA, type and transformation of models (e.g. CIM, PIM and PSM), and evaluation of MDA-based methodologies.

Keywords: OMG, model driven rrchitecture (MDA), computation independent model (CIM), platform independent model (PIM), platform specific model(PSM), MDA-based methodologies

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Authors: Peyman Sheikholharam Mashhadi

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Difficulties in analyzing real world images in classical image processing and machine vision framework have motivated researchers towards considering the biology-based vision. It is a common belief that mammalian visual cortex has been adapted to the statistics of the real world images through the evolution process. There are two well-known successful models of mammalian visual cortical cells: Independent Component Analysis (ICA) and Independent Subspace Analysis (ISA). In this paper, we statistically analyze the dependencies which remain in the components after applying these models to the natural images. Also, we investigate the response of feature detectors to gratings with various parameters in order to find optimal parameters of the feature detectors. Finally, the selectiveness of feature detectors to phase, in both models is considered.

Keywords: statistics, independent component analysis, independent subspace analysis, phase, natural images

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Authors: Bartholomew Badar

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An NFT is a digital certificate with rights to own an asset, including various valuable digital goods such as art pieces, music items, collectibles, etc. The market for NFTs started developing in 2017 and has lately seen increased growth as crypto-currencies and the blockchain market continue to gain popularity. This study aims to understand potential uses for NFTs concerning the music industry and record labels. Independent artists struggle to distribute and sell their music without the help of a record label. The NFT marketplace could be a great tool to eliminate this problem. The research objective is to identify possibilities for independent artists to own their music rights and share value with an audience. We see a trend of new-school music artists trying to enter the music NFT market by creating visualizers, beats, cover art, etc. To analyze various existing music NFT assets and determine whether or not independent artists could monetize their music without a record label is the main focus of this scholarly paper.

Keywords: blockchain, crypto-currency, music, artist, NFT

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Authors: Duaa Al Maani, Andrew Roberts

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Students in higher education are expected to learn actively and independently. Whilst quite work has been done to understand the perceptions of students’ learning transition regarding independent learning, to author’s best knowledge, it seems relatively few published research on independent learning in studio-based subjects such as architecture. Another major issue in independent learning research concerned the inconsistency in terminology; there appears to be a paucity of research on its definition, challenges, and tools within the UK university sector. It is not always clear how independent learning works in practice, or what are the challenges that face students toward being independent learners. Accordingly, this paper seeks to highlight these problems by analyzing previous and current literature of independent learning, in addition, to measure students’ independence at the very begging of their first academic year and compare it with their level of learning independence at the end of the same year. Eighty-seven student enrolled in 2017/2018 at Cardiff University completed the Autonomous Learning Questionnaire in order to measure their level of learning independence. Students’ initial responses were very positive and showed high level of learning independence. Interestingly, these responses significantly decreased at the end of the year. Time management was the most obvious challenge facing students transition into higher education, and contrary to expectations, we found no effect of student maturity on their level of independence. Moreover, we found no significant differences among students’ gender, but we did find differences among nationalities.

Keywords: autonomous learning, first year, learning independence, transition

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Authors: Arzyana Sunkar, Yanto Santosa

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The expansions of independent smallholdings in Indonesia are feared to increase the negative ecological impacts of oil palm plantation on biodiversity. Hence, research is required to identify the conservation importance of independent smallholder oil palm plantations on biodiversity. This paper discussed the role of independent smallholdings in the conservation of biodiversity in oil palm plantations and to compare it with High Conservation Value Forest as a conservation standard of RSPO. The research was conducted from March to April 2016. Data on biodiversity were collected on 16 plantations and 8 private oil palm plantations in the Districts of Kampar, Pelalawan, Kuantan, Singingi and Siak of Riau Province, Indonesia. In addition, data on community environmental perceptions of both smallholder plantation and High Conservation Value (HCV) Forest were also collected. Species that were observed were birds and earthworms. Data on birds were collected using transect method, while identification of earthworm was determine by taking some soil samples and counting the number of individual earthworm found for each worm species. The research used direct interview with oil palm owners and community members, as well as direct observation to examine the environmental conditions of each plantation. In general, field observation and measurement have found that birds species richness was higher in the forested HCV Forest. Nevertheless, if compared to non-forested HCV, bird’s species richness was higher in the independent smallholdings. On the other hand, different results were observed for earthworm, where the density was higher in the independent smallholdings than in the HCV. It can be concluded from this research that managing independent smallholder oil palm plantations and forested HCV forest could enhance biodiversity conservation. The results of this study justified the importance of retaining forested area to safeguard biodiversity in oil palm plantation.

Keywords: biodiversity conservation, high conservation value forest, independent smallholdings, oil palm plantations

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Authors: Ivan Belik

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In terms of social networks split graphs correspond to the variety of interpersonal and intergroup relations. In this paper we analyse the interaction between the cliques (socially strong and trusty groups) and the independent sets (fragmented and non-connected groups of people) as the basic components of any split graph. Based on the Semi-Lagrangean relaxation for the k-cardinality assignment problem we show the way of how to minimize the socially risky interactions between the cliques and the independent sets within the social network.

Keywords: cliques, independent sets, k-cardinality assignment, social networks, split graphs

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Authors: Yuyan Yi, Jingyi Zheng, Nedret Billor

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Independent component analysis (ICA) is one of the most commonly used blind source separation (BSS) techniques for signal pre-processing, such as noise reduction and feature extraction. The main parameter in the ICA method is the number of independent components (IC). Although there have been several methods for the determination of the number of ICs, it has not been given sufficient attentionto this important parameter. In this study, wereview the mostused methods fordetermining the number of ICs and providetheir advantages and disadvantages. Further, wepropose an improved version of column-wise ICAByBlock method for the determination of the number of ICs.To assess the performance of the proposed method, we compare the column-wise ICAbyBlock with several existing methods through different ICA methods by using simulated and real signal data. Results show that the proposed column-wise ICAbyBlock is an effective and stable method for determining the optimal number of components in ICA. This method is simple, and results can be demonstrated intuitively with good visualizations.

Keywords: independent component analysis, optimal number, column-wise, correlation coefficient, cross-validation, ICAByblock

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Authors: Hassan Sharafuddin, Chekra Allani

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Academicians at the Arab Open University have always voiced their concern about the efficacy of the blended learning process. Based on 75% independent study and 25% face-to-face tutorial, it poses the challenge of the predisposition to adjustment. Being used to the psychology of traditional educational systems, AOU students cannot be easily weaned from being spoon-fed. Hence they lack the motivation to plunge into self-study. For better involvement of AOU students into the learning practices, it is imperative to diagnose the factors that impede or increase their motivation. This is conducted through an empirical study grounded upon observations and tested hypothesis and aimed at monitoring and optimizing the students’ learning outcome. Recommendations of the research will follow the findings.

Keywords: academic performance, blended learning, educational psychology, independent study, pedagogy

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Authors: Shlomit Hon-Snir, Sharon Teitler-Regev, Anabel Lifszyc Friedlander

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Tourism, one of the world's largest and fastest growing industries, exerts a major economic influence. The number of international tourists is growing every year, and the relative portion of independent (FIT) tourists is growing as well. The characteristics of independent tourists differ from those of tourists who travel in organized trips. The purpose of the research is to identify the factors that affect the individual tourist's expenses in Israel: total expenses, expenses per day, expenses per tourist, expenses per day per tourist, accommodation expenses, dining expenses and transportation expenses. Most of the research analyzed the total expenses using OLS regression. The determinants influencing expenses were divided into four groups: budget constraints, socio-demographic data, psychological characteristics and travel-related characteristics. Since the effect of each variable may change over different levels of total expenses the quantile regression (QR) theory will be applied. The current research will use data collected by the Israeli Ministry of Tourism in 2015 from individual independent tourists at the end of their visit to Israel. Preliminary results show that: At lower levels of expense, only income has a (positive) effect on total expenses, while at higher levels of expense, both income and length of stay have (positive) effects. -The effect of income on total expenses is higher for higher levels of expenses than for lower level of expenses. -The number of sites visited during the trip has a (negative) effect on tourist accommodation expenses only for tourists with a high level of total expenses. Due to the increasing share of independent tourism in Israel and around the world and due to the importance of tourism to Israel, it is very important to understand the factors that influence the expenses and behavior of independent tourists. Understanding the factors that affect independent tourists' expenses in Israel can help Israeli policymakers in their promotional efforts to attract tourism to Israel.

Keywords: independent tourist, quantile regression theory, tourism expenses, tourism

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Authors: Neisha Shepherd

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In Australia, an independent children's lawyer is appointed to represent a child in parenting disputes in the Federal Circuit and Family Court of Australia, where there are complex issues such as child protection, family violence, high conflict, relocation, and parental alienation. The appointment of an Independent Children's Lawyer is to give effect in the family law proceedings of the United Nations Convention on the Rights of the Child, in particular Article 3.1, 12.1, and 12.2. There is a strong focus on alternative dispute resolution in the Australian Family Law jurisdiction in matters that are before the Court that has formed part of the case management pathways. An Independent Children's Lawyer's role is even more crucial in assisting families in resolving the most complex parenting disputes through mediation as they are required to act impartial and be independent of the Court and the parties. A child has the right to establish a professional relationship with the Independent Children's Lawyer. This relationship is usually established over a period of time, and the child is afforded the opportunity to talk about their views and wishes and participate in decisions that affect them. In considering the views and wishes of the child, the Independent Children's lawyer takes into account the different emotional, cognitive, and intellectual developmental levels, family structures, family dynamics, sibling relationships, religious and cultural backgrounds; and that children are vulnerable to external pressures when caught in disputes involving their parents. With the increase of child-inclusive mediations being used to resolve family disputes in the best interests of a child, an Independent Children's Lawyer can have a critical role in this process with the specialised skills that they have working with children in the family law jurisdiction. This paper will discuss how inclusive child mediation with the assistance of an Independent Children's Lawyer can assist in the resolution of some of the most complex parenting disputes by examining through case studies: the effectiveness and challenges of such an approach; strategies to work with child clients, adolescents, and sibling groups; ways to provide feedback regarding a child's views and wishes and express a child's understanding, actual experiences and perspective to parties in a mediation and whether it is appropriate to do so; strategies and examples to assist in developing parenting plans or orders that are in the best interest of a child that is workable and achievable; how to deal with cases that involve serious child protection and family violence and strategies to ensure that child safety is paramount; the importance of feedback to the child client. Finally this paper will explore some of the challenges for Independent Children's Lawyers in relation to child-inclusive mediations where matters do not resolve.

Keywords: child inclusive mediation, independent children's lawyer, family violence, child protection

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Authors: Pongsawee Supanonth

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This study aims to investigate the consumer behavior and marketing mixed factor affect on consumer decision making for independent movies presented in Lido cinema. The research method will use quantitative research, data was collected by questionnaires distributed to the audience in the Lido cinema for 400 sample by accidental sampling technique. Data was analyzed by descriptive statistic including percentage, mean, standard deviation and inferential statistic including independent t-test for hypothesis testing. The results showed that marketing mixed factors affecting consumer decision-making for Independent movies presented in Lido cinema by gender as different as less than the 0.05 significance level, it was found that the kind of movie ,quality of theater ,price of ticket, facility of watching movies, staff services and promotion of Lido cinema respectively had a vital influence on their attention and response which makes the advertisement more attractive is in harmony with the research hypotheses also.

Keywords: consumer behavior, marketing mixed factor, resonance, consumer decision making, Lido cinema

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Authors: Mohammed Arif, Abdessalam Kifouche

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Speech is a very convenient way of communication between people and machines. It conveys information about the identity of the talker. Since speaker recognition technology is increasingly securing our everyday lives, the objective of this paper is to develop two automatic text-independent speaker verification systems (TI SV) using low-level spectral features and machine learning methods. (i) The first system is based on a support vector machine (SVM), which was widely used in voice signal processing with the aim of speaker recognition involving verifying the identity of the speaker based on its voice characteristics, and (ii) the second is based on Gaussian Mixture Model (GMM) and Universal Background Model (UBM) to combine different functions from different resources to implement the SVM based.

Keywords: speaker verification, text-independent, support vector machine, Gaussian mixture model, cepstral analysis

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Authors: Reza Siyami, Bahram Mirshekari

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Seed and oil yield of rapeseed is considerably affected by weeds interference including mustard (Sinapis arvensis L.), lambsquarters (Chenopodium album L.) and redroot pigweed (Amaranthus retroflexus L.) throughout the East Azerbaijan province in Iran. To formulate the relationship between four independent growth variables measured in our experiment with a dependent variable, multiple regression analysis was carried out for the weed leaves number per plant (X1), green cover percentage (X2), LAI (X3) and leaf area per plant (X4) as independent variables and rapeseed oil yield as a dependent variable. The multiple regression equation is shown as follows: Seed essential oil yield (kg/ha) = 0.156 + 0.0325 (X1) + 0.0489 (X2) + 0.0415 (X3) + 0.133 (X4). Furthermore, the stepwise regression analysis was also carried out for the data obtained to test the significance of the independent variables affecting the oil yield as a dependent variable. The resulted stepwise regression equation is shown as follows: Oil yield = 4.42 + 0.0841 (X2) + 0.0801 (X3); R2 = 81.5. The stepwise regression analysis verified that the green cover percentage and LAI of weed had a marked increasing effect on the oil yield of rapeseed.

Keywords: green cover percentage, independent variable, interference, regression

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Authors: Davoud Khodadadi Dehkordi

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This research was planned in order to study the effect of drought stress and different levels of Superabsorbent and their effect on grain yield, biologic yield and harvest index. In this study, 3 different depths of irrigation were considered as the main treatment I1, I2, I3 as 100, 75 and 50 percent of water requirement of plants respectively and different levels of Superabsorbent were used as secondary treatment (S0, S1, S2 and S3, equal to 0 (control), 15, 30 and 45 gr/m2 respectively). According to the results, independent effects of irrigation and Superabsorbent treatments at 1% level on biologic and grain yield of corn were significant. In addition, independent effect of irrigation treatments at 5% level on harvest index was significant. But independent effect of Superabsorbent treatments on harvest index was not significant.

Keywords: corn, deficit irrigation, superabsorbent, yield

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Authors: Mohamed S. Sasi, Adel M. Mlitan, Abdulfattah M. Alkherraz

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This research project aims to investigate difference in relative rates concerning phosphoryl transfer relevant to biological catalysis of DNA and RNA in the pH-independent reactions. Activated Models of DNA and RNA for alkyl-aryl phosphate diesters (with 4-nitrophenyl as a good leaving group) have successfully been prepared to gather kinetic parameters. Eyring plots for the pH–independent hydrolysis of 1 and 2 were established at different temperatures in the range 100–160 °C. These measurements have been used to provide a better estimate for the difference in relative rates between the reactivity of DNA and RNA cleavage. Eyring plot gave an extrapolated rate of kH2O = 1 × 10-10 s -1 for 1 (RNA model) and 2 (DNA model) at 25°C. Comparing the reactivity of RNA model and DNA model shows that the difference in relative rates in the pH-independent reactions is surprisingly very similar at 25°. This allows us to obtain chemical insights into how biological catalysts such as enzymes may have evolved to perform their current functions.

Keywords: DNA and RNA models, relative rates, reactivity, phosphoryl transfe

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Authors: Yousuf Al Suleimani, Ahmed Al Mahruqi

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A typical cannabinoid O-1602 induces vasorelaxation and activates the orphan G protein-coupled receptor GPR55 in human endothelial cells. The aim of this study is to characterize the mechanisms of endothelium-independent relaxation of O-1602 in the rat small mesenteric artery using wire myograph. In endothelium-denuded vessels, O-1602 partially produced concentration-dependent vasorelaxation. In vessels depleted of intracellular Ca2+ (by EGTA and methoxamine), CaCl2 produced concentration-dependent contraction. Preincubation with O-1602 (at 10 µM and 30 µM) abolished the contractile responses (P<0.01). The putative antagonist at novel “endothelial anandamide receptor” O-1918 (10 µM) significantly reversed the inhibitory effect of O-1602 on CaCl2-induced vasoconstriction. It is likely that the mechanism of endothelium-independent vasorelaxation to O-1602 is mediated by interfering with Ca2+ entry via an O-1918-sensitive pathway.

Keywords: O-1602, endothelium, vasorelaxation, calcium

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Authors: Shi Yu Wang, Qian Wei Zhang, He Li, Hao Han He, Yun Bo Li

Abstract:

The spatial controls of electromagnetic (EM) waves have always been a research hot spot in recent years. And the rapid development of metasurface-based technologies has provided more freedoms for manipulating the EM waves. Here we propose the design of reconfigurable and non-reciprocal metasurface with independent controls of transmission gain, attenuation and phase. The proposed meta-atom mainly consists of the cascaded textures including the receiving antenna, the middle layer in which the power amplifiers (PAs), programmable attenuator and phase shifter locate, and the transmitting antenna. The programmable attenuator and phase shifter can realize the dynamic controls of transmission amplitude and phase independently, and the PA devices in the meta-atom can actualize the performance of non-reciprocal transmission. The proposed meta-atom is analyzed applying field-circuit co-simulation and a sample of the meta-atom is fabricated and measured under using two standard waveguides. The measured results verify the ability of the independent manipulation for transmission amplitude and phase of the proposed the meta-atom and the design method has been verified very well correspondingly.

Keywords: active circuits, independent controls of multiple electromagnetic features, non-reciprocal electromagnetic transmission, reconfigurable and programmable

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Authors: Bundit Pungnirund

Abstract:

The purposes of this research were to develop and to monitor the antecedent factors which directly affected the success rate of new product development. This was a case study of the leather industry in Bangkok, Thailand. A total of 350 leather factories were used as a sample group. The findings revealed that the new product development model was harmonized with the empirical data at the acceptable level, the statistic values are: x^2=6.45, df= 7, p-value = .48856; RMSEA = .000; RMR = .0029; AGFI = .98; GFI = 1.00. The independent variable that directly influenced the dependent variable at the highest level was marketing outcome which had a influence coefficient at 0.32 and the independent variables that indirectly influenced the dependent variables at the highest level was a clear organization policy which had a influence coefficient at 0.17, whereas, all independent variables can predict the model at 48 percent.

Keywords: antecedent, new product development, leather industry, Thailand

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Authors: Abdulaziz Alzeban

Abstract:

This study examines whether internal audit function is indeed greater when audit committee members have industry expertise combined with auditing expertise. Data from a survey of 64 chief internal auditors from companies registered on the Saudi Stock Exchange TADAWL, provides results that suggest that when audit committee members possess both industry expertise and auditing expertise, the committee’s role in improving the quality of internal audit is enhanced. This outcome is concluded as one that can be generalized beyond the Saudi Arabian context.

Keywords: internal audit, audit committee, industry expertise, function

Procedia PDF Downloads 324

Authors: Wuqi Yang, Sufeng Li, Linda Zhai, Zhizhong Yuan, Shengli Wang

Abstract:

How to assess and evaluate a not-for-profit (NFP) organisation’s performance should be of concern to all stakeholders because, amongst other things, without correctly evaluating its performance might affect an NFP being not able to continue to meet its service objectives. Given the growing importance of this sector in China, more and more existing and potential donors, governments and others are starting to take an increased interest in the financial conditions and performance of NFPs. However, when these various groups look for ways (methods) to assess the performance of NFPs, they find there has been relatively little research conducted into methods for assessing the performance of NFPs in China. Furthermore, there does not appear to have been any research to date into the performance evaluation of Chinese NFPs. The focus of this paper is to investigate how the Chinese government manages and evaluates not-for-profit (NFP) organisations' performances in China. Through examining and evaluating the NFPs in China from different aspects such as business development, mission fulfillment, financial position and other status, this paper finds some institutional constraints currently facing by the NFPs in China. At the end of this paper, a new regulatory framework is proposed for regulators’ considerations. The research methods are based on a combination of a literature review; using Balanced Scorecard to assess NFPs in China; Case Study method is employed to analyse a charity foundation’s performance in Hebei Province and proposing solutions to resolve the current issues and challenges facing by the NFPs. These solutions include: formulating laws and regulations on NFPs; simplifying management procedures, introducing tax incentives, providing financial support and other incentives to support the development of non-profit organizations in China. This study provides the first step towards a greater understanding of the NFP performance evaluation in China. It is expected that the findings and solutions from this study will be useful to anyone involved with the China NFP sector; particularly CEOs, managers, bankers, independent auditors and government agencies.

Keywords: Chinese non-profit organizations, evaluation, management, supervision

Procedia PDF Downloads 153