Search results for: independent RBF model

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

Procedia PDF Downloads 458

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

Procedia PDF Downloads 169

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

Procedia PDF Downloads 423

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

Procedia PDF Downloads 58

Authors: Takahiro Nishigaki, Katsumi Nitta, Takashi Onoda

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In this paper, we present a method of applying Independent Topic Analysis (ITA) to increasing the number of document data. The number of document data has been increasing since the spread of the Internet. ITA was presented as one method to analyze the document data. ITA is a method for extracting the independent topics from the document data by using the Independent Component Analysis (ICA). ICA is a technique in the signal processing; however, it is difficult to apply the ITA to increasing number of document data. Because ITA must use the all document data so temporal and spatial cost is very high. Therefore, we present Incremental ITA which extracts the independent topics from increasing number of document data. Incremental ITA is a method of updating the independent topics when the document data is added after extracted the independent topics from a just previous the data. In addition, Incremental ITA updates the independent topics when the document data is added. And we show the result applied Incremental ITA to benchmark datasets.

Keywords: text mining, topic extraction, independent, incremental, independent component analysis

Procedia PDF Downloads 309

Authors: Edlira Donefski, Lorenc Ekonomi, Tina Donefski

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Edgeworth approximation is one of the most important statistical methods that has a considered contribution in the reduction of the sum of standard deviation of the independent variables’ coefficients in a Quantile Regression Model. This model estimates the conditional median or other quantiles. In this paper, we have applied approximating statistical methods in an economical problem. We have created and generated a quantile regression model to see how the profit gained is connected with the realized sales of the cosmetic products in a real data, taken from a local business. The Linear Regression of the generated profit and the realized sales was not free of autocorrelation and heteroscedasticity, so this is the reason that we have used this model instead of Linear Regression. Our aim is to analyze in more details the relation between the variables taken into study: the profit and the finalized sales and how to minimize the standard errors of the independent variable involved in this study, the level of realized sales. The statistical methods that we have applied in our work are Edgeworth Approximation for Independent and Identical distributed (IID) cases, Bootstrap version of the Model and the Edgeworth approximation for Bootstrap Quantile Regression Model. The graphics and the results that we have presented here identify the best approximating model of our study.

Keywords: bootstrap, edgeworth approximation, IID, quantile

Procedia PDF Downloads 159

Authors: Yalong Jiang, Zheru Chi

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In this paper, we study the factors which determine the capacity of a Convolutional Neural Network (CNN) model and propose the ways to evaluate and adjust the capacity of a CNN model for best matching to a specific pattern recognition task. Firstly, a scheme is proposed to adjust the number of independent functional units within a CNN model to make it be better fitted to a task. Secondly, the number of independent functional units in the capsule network is adjusted to fit it to the training dataset. Thirdly, a method based on Bayesian GAN is proposed to enrich the variances in the current dataset to increase its complexity. Experimental results on the PASCAL VOC 2010 Person Part dataset and the MNIST dataset show that, in both conventional CNN models and capsule networks, the number of independent functional units is an important factor that determines the capacity of a network model. By adjusting the number of functional units, the capacity of a model can better match the complexity of a dataset.

Keywords: CNN, convolutional neural network, capsule network, capacity optimization, character recognition, data augmentation, semantic segmentation

Procedia PDF Downloads 153

Authors: Raj Kumari Bahl, Sotirios Sabanis

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In this paper, we are concerned with the valuation of the first Catastrophic Mortality Bond that was launched in the market namely the Swiss Re Mortality Bond 2003. This bond encapsulates the behavior of a well-defined mortality index to generate payoffs for the bondholders. Pricing this bond is a challenging task. We adapt the payoff of the terminal principal of the bond in terms of the payoff of an Asian put option and present an approach to derive model-independent bounds exploiting comonotonic theory. We invoke Jensen’s inequality for the computation of lower bounds and employ Lagrange optimization technique to achieve the upper bound. The success of these bounds is based on the availability of compatible European mortality options in the market. We carry out Monte Carlo simulations to estimate the bond price and illustrate the strength of these bounds across a variety of models. The fact that our bounds are model-independent is a crucial breakthrough in the pricing of catastrophic mortality bonds.

Keywords: mortality bond, Swiss Re Bond, mortality index, comonotonicity

Procedia PDF Downloads 250

Authors: Chih-Lin Chang, Tzu-Ching Weng

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The purpose of this study is to explore the relationship between corporate political ties and independent directors' functions. With reference to the literature variables such as the characteristics of the relevant board of directors in the past, a single comprehensive function indicator is established as a substitute variable for the function of independent directors, and the impact of political connection on the independent board of directors is further discussed. This research takes Taiwan listed enterprises from 2014 to 2020 as the main research object and conducts empirical research through descriptive statistics, correlation and regression analysis. The empirical results show that companies with political connections will have a positive impact on the number of independent directors; political connections also have a significant positive relationship with the functional part of independent directors, which means that because companies have political connections, they have a positive impact on the seats or functions of independent directors. will pay more attention and increase their oversight functions.

Keywords: political, connection, independent, director, function

Procedia PDF Downloads 97

Authors: Bundit Pungnirund

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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

Procedia PDF Downloads 298

Authors: Kang Lin Peng

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Space tourism emerged in 2001 and became famous in 2021, following the development of space technology. The space market is twisted because of the excess demand. Space tourism is currently rare and extremely expensive, with biased luxury product pricing, which is the seller’s market that consumers can not bargain with. Spaceship companies such as Virgin Galactic, Blue Origin, and Space X have been charged space tourism prices from 200 thousand to 55 million depending on various heights in space. There should be a reasonable price based on a fair basis. This study aims to derive a spacetime pricing model, which is different from the general pricing model on the earth’s surface. We apply general relativity theory to deduct the mathematical formula for the space tourism pricing model, which covers the traditional time-independent model. In the future, the price of space travel will be different from current flight travel when space travel is measured in lightyear units. The pricing of general commodities mainly considers the general equilibrium of supply and demand. The pricing model considers risks and returns with the dependent time variable as acceptable when commodities are on the earth’s surface, called flat spacetime. Current economic theories based on the independent time scale in the flat spacetime do not consider the curvature of spacetime. Current flight services flying the height of 6, 12, and 19 kilometers are charging with a pricing model that measures time coordinate independently. However, the emergence of space tourism is flying heights above 100 to 550 kilometers that have enlarged the spacetime curvature, which means tourists will escape from a zero curvature on the earth’s surface to the large curvature of space. Different spacetime spans should be considered in the pricing model of space travel to echo general relativity theory. Intuitively, this spacetime commodity needs to consider changing the spacetime curvature from the earth to space. We can assume the value of each spacetime curvature unit corresponding to the gradient change of each Ricci or energy-momentum tensor. Then we know how much to spend by integrating the spacetime from the earth to space. The concept is adding a price p component corresponding to the general relativity theory. The space travel pricing model degenerates into a time-independent model, which becomes a model of traditional commodity pricing. The contribution is that the deriving of the space tourism pricing model will be a breakthrough in philosophical and practical issues for space travel. The results of the space tourism pricing model extend the traditional time-independent flat spacetime mode. The pricing model embedded spacetime as the general relativity theory can better reflect the rationality and accuracy of space travel on the universal scale. The universal scale from independent-time scale to spacetime scale will bring a brand-new pricing concept for space traveling commodities. Fair and efficient spacetime economics will also bring to humans’ travel when we can travel in lightyear units in the future.

Keywords: space tourism, spacetime pricing model, general relativity theory, spacetime curvature

Procedia PDF Downloads 128

Authors: Abdelkarim M. Ertiame, D. W. Yu, D. L. Yu, J. B. Gomm

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In this paper, a new robust fault detection and isolation (FDI) scheme is developed to monitor a multivariable nonlinear chemical process called the Chylla-Haase polymerization reactor when it is under the cascade PI control. The scheme employs a radial basis function neural network (RBFNN) in an independent mode to model the process dynamics and using the weighted sum-squared prediction error as the residual. The recursive orthogonal Least Squares algorithm (ROLS) is employed to train the model to overcome the training difficulty of the independent mode of the network. Then, another RBFNN is used as a fault classifier to isolate faults from different features involved in the residual vector. The several actuator and sensor faults are simulated in a nonlinear simulation of the reactor in Simulink. The scheme is used to detect and isolate the faults on-line. The simulation results show the effectiveness of the scheme even the process is subjected to disturbances and uncertainties including significant changes in the monomer feed rate, fouling factor, impurity factor, ambient temperature and measurement noise. The simulation results are presented to illustrate the effectiveness and robustness of the proposed method.

Keywords: Robust fault detection, cascade control, independent RBF model, RBF neural networks, Chylla-Haase reactor, FDI under closed-loop control

Procedia PDF Downloads 497

Authors: Patricia Heredia, Isabel Saz, Marta Fernández

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This article proposes that the decision regarding exporting and the choice of export channel are nested and non-independent decisions. We assume that firms make two sequential decisions before arriving at their final choice: the decision to access foreign markets and the decision about the type of channel. This hierarchical perspective of the choices involved in the process is appealing for two reasons. First, it supports the idea that people have a limited analytical capacity. Managers often break down a complex decision into a hierarchical process because this makes it more manageable. Secondly, it recognizes that important differences exist between entry modes. In light of the above, the objective of this study is to test different entry mode choice processes: independent decisions and nested and non-independent decisions. To do this, the methodology estimates and compares the following two models: (i) a simultaneous single-stage model with three entry mode choices (using a multinomial logit model); ii) a two-stage model with the export decision preceding the channel decision using a sequential logit model. The study uses resource-based factors in determining these decision processes concerning internationalization and the study carries out empirical analysis using a DOC Rioja sample of 177 firms.Using the Akaike and Schwarz Information Criteria, the empirical evidence supports the existence of a nested structure, where the decision about exporting precedes the export mode decision. The implications and contributions of the findings are discussed.

Keywords: sequential logit model, two-stage choice process, export mode, wine industry

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Authors: Maba Boniface Matadi

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This paper analyses the model of Malaria endemic from the point of view of the group theoretic approach. The study identified new independent variables that lead to the transformation of the nonlinear model. Furthermore, corresponding determining equations were constructed, and new symmetries were found. As a result, the findings of the study demonstrate of the integrability of the model to present an invariant solution for the Malaria model.

Keywords: group theory, lie symmetry, invariant solutions, malaria

Procedia PDF Downloads 109

Authors: M. S. Jimah, A. C. Achuenu, M. Momodu

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Group communications over public infrastructure are prone to a lot of security issues. Existing network protocols like Protocol Independent Multicast Sparse Mode (PIM SM) and Protocol Independent Multicast Dense Mode (PIM DM) do not have inbuilt security features. Therefore, any user or node can easily access the group communication as long as the user can send join message to the source nodes, the source node then adds the user to the network group. In this research, a hybrid method of salting and hashing to encrypt information in the source and stub node was designed, and when stub nodes need to connect, they must have the appropriate key to join the group network. Object oriented analysis design (OOAD) was the methodology used, and the result shows that no extra controlled bandwidth overhead cost was added by encrypting and the hybrid model was more securing than the existing PIM SM, PIM DM and Zhang secure PIM SM.

Keywords: group communications, multicast, PIM SM, PIM DM, encryption

Procedia PDF Downloads 162

Authors: Nguyen The Hoang Anh, Tran Huy Hoang, Vu Tat Thang, T. T. Quyen Bui

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Mental state classification is an important step for realizing a control system based on electroencephalography (EEG) signals which could benefit a lot of paralyzed people including the locked-in or Amyotrophic Lateral Sclerosis. Considering that EEG signals are nonstationary and often contaminated by various types of artifacts, classifying thoughts into correct mental states is not a trivial problem. In this work, our contribution is that we present and realize a novel model which integrates different techniques: Independent component analysis (ICA), relative wavelet energy, and support vector machine (SVM) for the same task. We applied our model to classify thoughts in two types of experiment whether with two or three mental states. The experimental results show that the presented model outperforms other models using Artificial Neural Network, K-Nearest Neighbors, etc.

Keywords: EEG, ICA, SVM, wavelet

Procedia PDF Downloads 384

Authors: Nuttawoot Nupo, Sayan Panma

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A semigroup S is said to be a left (right) zero semigroup if S satisfies the equation xy=x (xy=y) for all x,y in S. In addition, the semigroup S is called a left (right) group if S is isomorphic to the direct product of a group and a left (right) zero semigroup. The Cayley digraph Cay(S,A) of a semigroup S with a connection set A is defined to be a digraph with the vertex set S and the arc set E(Cay(S,A))={(x,xa) | x∈S, a∈A} where A is any subset of S. All sets in this research are assumed to be finite. Let D be a digraph together with a vertex set V and an arc set E. Let u and v be two different vertices in V and I a nonempty subset of V. The vertices u and v are said to be independent if (u,v)∉E and (v,u)∉E. The set I is called an independent set of D if any two different vertices in I are independent. The independence number of D is the maximum cardinality of an independent set of D. Moreover, the vertices u and v are said to be path independent if there is no dipath from u to v and there is no dipath from v to u. The set I is called a path independent set of D if any two different vertices in I are path independent. The path independence number of D is the maximum cardinality of a path independent set of D. In this research, we describe a lower bound and an upper bound of the independence number of Cayley digraphs of left groups and right groups. Some examples corresponding to those bounds are illustrated here. Furthermore, the exact value of the path independence number of Cayley digraphs of left groups and right groups are also presented.

Keywords: Cayley digraphs, independence number, left groups, path independence number, right groups

Procedia PDF Downloads 231

Authors: Takahiro Nishigaki, Takashi Onoda

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In recent years, the number of document data has been increasing since the spread of the Internet. Many methods have been studied for extracting topics from large document data. We proposed Independent Topic Analysis (ITA) to extract topics independent of each other from large document data such as newspaper data. ITA is a method for extracting the independent topics from the document data by using the Independent Component Analysis. The topic represented by ITA is represented by a set of words. However, the set of words is quite different from the topics the user imagines. For example, the top five words with high independence of a topic are as follows. Topic1 = {"scor", "game", "lead", "quarter", "rebound"}. This Topic 1 is considered to represent the topic of "SPORTS". This topic name "SPORTS" has to be attached by the user. ITA cannot name topics. Therefore, in this research, we propose a method to obtain topics easy for people to understand by using the web search engine, topics given by the set of words given by independent topic analysis. In particular, we search a set of topical words, and the title of the homepage of the search result is taken as the topic name. And we also use the proposed method for some data and verify its effectiveness.

Keywords: independent topic analysis, topic extraction, topic naming, web search engine

Procedia PDF Downloads 119

Authors: Maha Almumaiz, Harry Evdorides

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Change in land value typically occurs when a new interurban road construction causes an increase in accessibility; this change in the adjacent lands values differs according to land characteristics such as geographic location, land use type, land area and sale time (appraisal time). A multiple regression model is obtained to predict the percent change in land value (CLV) based on four independent variables namely land distance from the constructed road, area of land, nature of land use and time from the works completion of the road. The random values of percent change in land value were generated using Microsoft Excel with a range of up to 35%. The trend of change in land value with the four independent variables was determined from the literature references. The statistical analysis and model building process has been made by using the IBM SPSS V23 software. The Regression model suggests, for lands that are located within 3 miles as the straight distance from the road, the percent CLV is between (0-35%) which is depending on many factors including distance from the constructed road, land use, land area and time from works completion of the new road.

Keywords: interurban road, land use types, new road construction, percent CLV, regression model

Procedia PDF Downloads 266

Authors: Maryam Heidari, James H. Jones Jr.

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Millions of online posts about different topics and products are shared on popular social media platforms. One use of this content is to provide crowd-sourced information about a specific topic, event or product. However, this use raises an important question: what percentage of information available through these services is trustworthy? In particular, might some of this information be generated by a machine, i.e., a bot, instead of a human? Bots can be, and often are, purposely designed to generate enough volume to skew an apparent trend or position on a topic, yet the consumer of such content cannot easily distinguish a bot post from a human post. In this paper, we introduce a model for social media bot detection which uses Bidirectional Encoder Representations from Transformers (Google Bert) for sentiment classification of tweets to identify topic-independent features. Our use of a Natural Language Processing approach to derive topic-independent features for our new bot detection model distinguishes this work from previous bot detection models. We achieve 94\% accuracy classifying the contents of data as generated by a bot or a human, where the most accurate prior work achieved accuracy of 92\%.

Keywords: bot detection, natural language processing, neural network, social media

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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: Diego Saldo Alves, Marcelo Paveck Ayub

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The quality of accounting information is very important for the decision-making of managers, investors government and other information users. The opinion of the independent audit has a significant influence on the decision-making, especially the investors. Therefore, the aim of this study is to analyze the reasons that companies listed on Brazilian Stock Exchange B3, if they received qualified opinion and disclaimer of opinion of the independent auditors. We analyzed the reports of the independent auditors of 23 Brazilian companies listed in B3 that received qualified opinion and disclaimer of opinion between the years 2012 and 2017. The findings show that the companies do not comply the International Financial Reporting Standard, IFRS, also they did not provide documentation to prove the operations performed, did not account expenses, problems in corporate governance and internal controls.

Keywords: audit, disclaimer of opinion, independent auditors, qualified opinion

Procedia PDF Downloads 193

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

Procedia PDF Downloads 274

Authors: Yasir Ramadhan

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This study aims to investigate tax avoidance practices when a financial crisis occurs due to the effects of the COVID-19 pandemic. This study also finds out how the influence of independent commissioners and external auditors on tax avoidance practices during the COVID-19 pandemic. Tax avoidance practices are measured by the current ETR. The role of the independent board of commissioners is measured by the proportion of independent commissioners in the composition of the board of commissioners, while the external auditor is measured by audit quality. In this study, there were 342 observations of companies listed on the Indonesia Stock Exchange from 2019 to 2020. This study used the difference-in-differences (DiD) method in data analysis. The results of this study indicate that companies do tax avoidance during the COVID-19 pandemic. Meanwhile, independent commissioners and qualified audits are not proven to be able to negate tax avoidance practices during the COVID-19 Pandemic. These results also show that a higher proportion of independent commissioners and audit quality are not sufficient for countries with low levels of auditor litigation and investor protection and weak regulatory frameworks.

Keywords: audit, commissioner, tax avoidance, COVID-19 pandemic

Procedia PDF Downloads 147

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: Vanessa Matias Leite, Jandira Guenka Palma, Flávio Henrique de Oliveira

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This paper presents a model-oriented development approach to software development in the Model-View-Controller (MVC) architectural standard. This approach aims to expose a process of extractions of information from the models, in which through rules and syntax defined in this work, assists in the design of the initial model and its future conversions. The proposed paper presents a syntax based on the natural language, according to the rules agreed in the classic grammar of the Portuguese language, added to the rules of conversions generating models that follow the norms of the Object Management Group (OMG) and the Meta-Object Facility MOF.

Keywords: BNF Syntax, model driven architecture, model-view-controller, transformation, UML

Procedia PDF Downloads 395

Authors: Seydou Sinde

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The aims of this paper are to formulate mathematical expressions that can be used to estimate the standpipe pressure (SPP). The developed formulas take into account the main factors that, directly or indirectly, affect the behavior of SPP values. Fluid rheology and well hydraulics are some of these essential factors. Mud Plastic viscosity, yield point, flow power, consistency index, flow rate, drillstring, and annular geometries are represented by the frictional pressure (Pf), which is one of the input independent parameters and is calculated, in this paper, using Herschel-Bulkley rheological model. Other input independent parameters include the rate of penetration (ROP), applied load or weight on the bit (WOB), bit revolutions per minute (RPM), bit torque (TRQ), and hole inclination and direction coupled in the hole curvature or dogleg (DL). The technique of repeating parameters and Buckingham PI theorem are used to reduce the number of the input independent parameters into the dimensionless revolutions per minute (RPMd), the dimensionless torque (TRQd), and the dogleg, which is already in the dimensionless form of radians. Multivariable linear and polynomial regression technique using PTC Mathcad Prime 4.0 is used to analyze and determine the exact relationships between the dependent parameter, which is SPP, and the remaining three dimensionless groups. Three models proved sufficiently satisfactory to estimate the standpipe pressure: multivariable linear regression model 1 containing three regression coefficients for vertical wells; multivariable linear regression model 2 containing four regression coefficients for deviated wells; and multivariable polynomial quadratic regression model containing six regression coefficients for both vertical and deviated wells. Although that the linear regression model 2 (with four coefficients) is relatively more complex and contains an additional term over the linear regression model 1 (with three coefficients), the former did not really add significant improvements to the later except for some minor values. Thus, the effect of the hole curvature or dogleg is insignificant and can be omitted from the input independent parameters without significant losses of accuracy. The polynomial quadratic regression model is considered the most accurate model due to its relatively higher accuracy for most of the cases. Data of nine wells from the Middle East were used to run the developed models with satisfactory results provided by all of them, even if the multivariable polynomial quadratic regression model gave the best and most accurate results. Development of these models is useful not only to monitor and predict, with accuracy, the values of SPP but also to early control and check for the integrity of the well hydraulics as well as to take the corrective actions should any unexpected problems appear, such as pipe washouts, jet plugging, excessive mud losses, fluid gains, kicks, etc.

Keywords: standpipe, pressure, hydraulics, nondimensionalization, parameters, regression

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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

Procedia PDF Downloads 189

Authors: Ilkay Turk Cakir, Murat Altinli, Zekeriya Uysal, Abdulkadir Senol, Olcay Bolukbasi Yalcinkaya, Ali Yilmaz

Abstract:

The Higgs boson was discovered by the ATLAS and CMS experimental groups in 2012 at the Large Hadron Collider (LHC). Production and decay properties of the Higgs boson, Standard Model (SM) couplings, and limits on effective scale of the Higgs boson’s couplings with other bosons are investigated at particle colliders. Deviations from SM estimates are parametrized by effective Lagrangian terms to investigate Higgs couplings. This is a model-independent method for describing the new physics. In this study, sensitivity to neutral gauge boson anomalous couplings with the Higgs boson is investigated using the parameters of the Large Hadron electron Collider (LHeC) and the Future Circular electron-hadron Collider (FCC-eh) with a model-independent approach. By using MadGraph5_aMC@NLO multi-purpose event generator with the parameters of LHeC and FCC-eh, the bounds on the anomalous Hγγ, HγZ and HZZ couplings in e− p → e− q H process are obtained. Detector simulations are also taken into account in the calculations.

Keywords: anomalos couplings, FCC-eh, Higgs, Z boson

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Authors: Muhammad Umair, Syed Qasim Gilani

Abstract:

A technique using Independent Component Analysis (ICA) for blind receiver signal processing is investigated. The problem of the receiver signal processing is viewed as of signal equalization and implementation imperfections compensation. Based on this, a model similar to a general ICA problem is developed for the received signal. Then, the use of ICA technique for blind signal equalization in the time domain is presented. The equalization is regarded as a signal separation problem, since the desired signal is separated from interference terms. This problem is addressed in the paper by over-sampling of the received signal. By using ICA for equalization, besides channel equalization, other transmission imperfections such as Direct current (DC) bias offset, carrier phase and In phase Quadrature phase imbalance will also be corrected. Simulation results for a system using 16-Quadraure Amplitude Modulation(QAM) are presented to show the performance of the proposed scheme.

Keywords: blind equalization, blind signal separation, equalization, independent component analysis, transmission impairments, QAM receiver

Procedia PDF Downloads 214