Search results for: standard deviation.

Authors: Mădălina Maria Gîrbină, Cătălin Nicolae Albu, Nadia Albu

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The IFRS for Small and Medium-sized Entities (SMEs) was issued in July 2009 and currently regulators are considering various implementation strategies of this standard. Romania is a member of the European Union since 2007, thus accounting regulations were issued in order to ensure compliance with the European Accounting Directives. As the European Commission rejected recently the mandatory use of IFRS for SMEs, regulatory bodies from the Member States have to decide if the standard will affect or not the accounting practices of SMEs from their countries. Recently IASB invited stakeholders to discuss the revision of IFRS for SMEs. Empirical studies on the differences and similarities between national standards and IFRS for SMEs could inform decision makers on the actual level of convergence in different countries. The purpose of this paper is to provide empirical evidences on the convergence of the Romanian regulations with IFRS for SMEs analyzing the results in the context of the last revisions proposed to the EU Accounting Directives.

Keywords: EU Accounting Directives, IFRS for SMEs, national regulations

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Authors: L. Lakhdari, B. Bouchiba, M. Bechar

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The multi-level inverters present an important novelty in the field of energy control with high voltage and power. The major advantage of all multi-level inverters is the improvement and spectral quality of its generated output signals. In recent years, various pulse width modulation techniques have been developed. From these technics we have: Sinusoidal Pulse Width Modulation (SPWM) and Space Vector Pulse Width Modulation (SVPWM). This work presents a detailed analysis of the comparative advantage of space vector pulse width modulation (SVPWM) and the standard SPWM technique for Three Level Diode Clamped Inverter fed Induction Motor. The comparison is based on the evaluation of harmonic distortion THD.

Keywords: Induction motor, multi-level inverters, NPC inverter, sinusoidal pulse width modulation, space vector pulse width modulation.

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Authors: Abdulwahab Alalyani, Mahbub Rashid

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Public green space promotes community health including daily activities, but these resources may not be available enough or may not equitably be distributed. This paper measures and compares the availability of public green spaces (PGS) among low, middle, and high-income neighborhoods in the Riyadh city. Additionally, it compares the total availability of PGS to WHO standard and Dubai availability of PGS per person. All PGS were mapped using geographical information systems, and total area availability of PGS compared to WHO and Dubai standards. To evaluate the significant differences in PGS availability across low, medium, and high-income Riyadh neighborhoods, we used a One-way ANOVA analysis of covariance to test the differences. As a result, by comparing PGS of Riyadh neighborhoods to WHO and Dubai-availability, it was found that Riyadh PGS were lower than the minimum standard of WHO and as well as Dubai. Riyadh has only 1.13 m² per capita of PGS. The second finding, the availability of PGS, was significantly different among Riyadh neighborhoods based on socioeconomic status. The future development of PGS should be focused on increasing PGS availability and should be given priority to those low-income and unhealthy communities.

Keywords: Spatial equity, green space, healthy city, quality of life, income, built environment.

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Authors: Haidar Safa, Hassan Artail, Ahmad Mehio, Hicham Zahr, Ziad Matragi

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The Mobile IP Standard has been developed to support mobility over the Internet. This standard contains several drawbacks as in the cases where packets are routed via sub-optimal paths and significant amount of signaling messages is generated due to the home registration procedure which keeps the network aware of the current location of the mobile nodes. Recently, a dynamic hierarchical mobility management strategy for mobile IP networks (DHMIP) has been proposed to reduce home registrations costs. However, this strategy induces a packet delivery delay and increases the risk of packet loss. In this paper, we propose an enhanced version of the dynamic hierarchical strategy that reduces the packet delivery delay and minimizes the risk of packet loss. Preliminary results obtained from simulations are promising. They show that the enhanced version outperforms the original dynamic hierarchical mobility management strategy version.

Keywords: Location management, Mobile IP (MIP), Home Agent, Foreign Agent.

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Authors: Kolar Jan, Dvorak Vaclav

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In this study, an optimization of supersonic air-to-air ejector is carried out by a recently developed single-objective genetic algorithm based on adaption of sequence of individuals. Adaptation of sequence is based on Shape-based distance of individuals and embedded micro-genetic algorithm. The optimal sequence found defines the succession of CFD-aimed objective calculation within each generation of regular micro-genetic algorithm. A spring-based deformation mutates the computational grid starting the initial individualvia adapted population in the optimized sequence. Selection of a generation initial individual is knowledge-based. A direct comparison of the newly defined and standard micro-genetic algorithm is carried out for supersonic air-to-air ejector. The only objective is to minimize the loose of total stagnation pressure in the ejector. The result is that sequence-adopted micro-genetic algorithm can provide comparative results to standard algorithm but in significantly lower number of overall CFD iteration steps.

Keywords: Grid deformation, Micro-genetic algorithm, shapebased sequence, supersonic ejector.

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Authors: Mansab Ali, Muhammad Khalid Khan

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The advances in wireless communication have opened unlimited horizons but there are some challenges as well. The Nature derived air medium between MS (Mobile Station) and BS (Base Station) is beyond human control and produces channel impairment. The impact of the natural conditions at the air medium is the biggest issue in wireless communication. Natural conditions make reliability more cumbersome; here reliability refers to the efficient recovery of the lost or erroneous data. The SR-ARQ (Selective Repeat-Automatic Repeat Request) protocol is a de facto standard for any wireless technology at the air interface with its standard reliability features. Our focus in this research is on the reliability of the control or feedback signal of the SR-ARQ protocol. The proposed mechanism, RSR-ARQ (Reliable SR-ARQ) is an enhancement of the SR-ARQ protocol that has ensured the reliability of the control signals through channel impairment sensitive mechanism. We have modeled the system under two-state discrete time Markov Channel. The simulation results demonstrate the better recovery of the lost or erroneous data that will increase the overall system performance.

Keywords: ISR-ARQ, MAA, RSR-ARQ, SAA.

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Authors: C.K. Hindumathy

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Alcohol and water extracts of Cymbopogon citratus was investigated for anti-bacterial properties and phytochemical constituents. The extract was screened against four gram-negative bacteria Escherichia coli, Klebsiella pneumoniae, Pseudomonas aeruginosa, Proteus vulgaris) and two grampositive bacteria Bacillus subtilis and Staphylococcus aureus at four different concentrations (1:1, 1:5, 1:10 and 1:20) using disc diffusion method. The antibacterial examination was by disc diffusion techniques, while the photochemical constituents were investigated using standard chemical methods. Results showed that the extracts inhibited the growth of standard and local strains of the organisms used. The treatments were significantly different (P = 0.05). The minimum inhibitory concentration of the extracts against the tested microorganisms ranged between 150mg/ml and 50mg/ml. The alcohol extracts were found to be generally more effective than the water extract. The photochemical analysis revealed the presence of alkaloids and phenol but absence of cardiac and cyanogenic glycosides. The presence of alkaloid and phenols were inferred as being responsible for the anti-bacterial properties of the extracts.

Keywords: Cymbopogon citratus; gram negative and grampositive

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Authors: Saleeza. S.N.R., Norma-Rashid Y, M. Sofian–Azirun

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Larval survey was carried out in 6 localities in the urban areas (Putrajaya) and suburban areas (Kuala Selangor) from January until December 2010. A total of 520 representative households in 6 localities were selected. Breeding habitats were sampled outdoors in the surroundings of housing areas. The study indicated that the most predominant species found in both areas was Aedes albopictus with the gardening utensil as a preferred breeding microhabitat for Putrajaya, in contrast to the artificial containers for Kuala Selangor. From a total of 1083 mosquito larvae species, 984 were Aedes albopictus larvae, 67 positive larvae of Aedes aegypti and 32 of Culex larvae. Aedes Index and Container Index were elevated in Putrajaya with 13% and 11% respectively which is higher than the standard given by the Ministry of Health, Malaysia. This results implicating dengue-sensitive skewed to the urban areas. Breteau Index result also above the standard in both study locations.

Keywords: Aedes albopictus, Aedes aegypti, Aedes Index (AI), Container Index (CI), Breteau Index (BI)

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Authors: Introducing Principles of Land Surveying by Assigning a Practical Project

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A practical project is used in an engineering surveying course to expose sophomore and junior civil engineering students to several important issues related to the use of basic principles of land surveying. The project, which is the design of a two-lane rural highway to connect between two arbitrary points, requires students to draw the profile of the proposed highway along with the existing ground level. Areas of all cross-sections are then computed to enable quantity computations between them. Lastly, Mass-Haul Diagram is drawn with all important parts and features shown on it for clarity. At the beginning, students faced challenges getting started on the project. They had to spend time and effort thinking of the best way to proceed and how the work would flow. It was even more challenging when they had to visualize images of cut, fill and mixed cross sections in three dimensions before they can draw them to complete the necessary computations. These difficulties were then somewhat overcome with the help of the instructor and thorough discussions among team members and/or between different teams. The method of assessment used in this study was a well-prepared-end-of-semester questionnaire distributed to students after the completion of the project and the final exam. The survey contained a wide spectrum of questions from students' learning experience when this course development was implemented to students' satisfaction of the class instructions provided to them and the instructor's competency in presenting the material and helping with the project. It also covered the adequacy of the project to show a sample of a real-life civil engineering application and if there is any excitement added by implementing this idea. At the end of the questionnaire, students had the chance to provide their constructive comments and suggestions for future improvements of the land surveying course. Outcomes will be presented graphically and in a tabular format. Graphs provide visual explanation of the results and tables, on the other hand, summarize numerical values for each student along with some descriptive statistics, such as the mean, standard deviation, and coefficient of variation for each student and each question as well. In addition to gaining experience in teamwork, communications, and customer relations, students felt the benefit of assigning such a project. They noticed the beauty of the practical side of civil engineering work and how theories are utilized in real-life engineering applications. It was even recommended by students that such a project be exercised every time this course is offered so future students can have the same learning opportunity they had.

Keywords: Land surveying, highway project, assessment, evaluation, descriptive statistic.

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Authors: C. Ardil

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The decision to select an unmanned combat aircraft is complicated since several options and conflicting criteria must be considered at simultaneously. When making multiple criteria decision, it is important to consider the selected evaluation criteria, including priceability, payloadability, stealthability, speedability , and survivability. The fundamental goal of the study is to select the best unmanned combat aircraft by taking these evaluation criteria into account. The optimal aircraft was chosen using the fuzzy proximity measure method, which enables decision-makers to designate preferences as standard fuzzy set numbers during the multiple criteria decision-making process. To assess the applicability of the proposed approach, a numerical example is provided. Finally, by comparing determined unmanned combat aircraft, the proposed method produced a successful application, and the best aircraft was selected.

Keywords: standard fuzzy sets (SFS), unmanned combat aircraft selection, multiple criteria decision making (MCDM), multiple criteria group decision making (MCGDM), proximity measure method (PMM)

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Authors: Mohammed Mustapha Alhaji, Salawu Sadiku

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A clay soil classified as A-7-6 and CH soil according to AASHTO and unified soil classification system respectively, was stabilized using A-3 soil (AASHTO soil classification system). The clay soil was replaced with 0%, 10%, 20%, to 100% A-3 soil, compacted at both British Standard Light (BSL) and British Standard Heavy (BSH) compaction energy levels and using Unconfined Compressive Strength (UCS) as evaluation criteria. The Maximum Dry Density (MDD) of the treated soils at both the BSL and BSH compaction energy levels showed increase from 0% to 40% A-3 soil replacement after which the values reduced to 100% replacement. The trend of the Optimum Moisture Content (OMC) with varied A-3 soil replacement was similar to that of MDD but in a reversed order. The OMC reduced from 0% to 40% A-3 soil replacement after which the values increased to 100% replacement. This trend was attributed to the observed reduction in void ratio from 0% to 40% replacement after which the void ratio increased to 100% replacement. The maximum UCS for the soil at varied A-3 soil replacement increased from 272 and 770 kN/m2 for BSL and BSH compaction energy level at 0% replacement to 295 and 795 kN/m2 for BSL and BSH compaction energy level respectively at 10% replacement after which the values reduced to 22 and 60 kN/m2 for BSL and BSH compaction energy level respectively at 70% replacement. Beyond 70% replacement, the mixtures could not be moulded for UCS test.

Keywords: A-3 soil, clay soil, pozzolanic action, stabilization.

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Authors: Chang Soo Kang, In Ho Im, Sergey Churayev, Timour Paltashev

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This paper describes the design of new method of propagation delay measurement in micro and nanostructures during characterization of ASIC standard library cell. Providing more accuracy timing information about library cell to the design team we can improve a quality of timing analysis inside of ASIC design flow process. Also, this information could be very useful for semiconductor foundry team to make correction in technology process. By comparison of the propagation delay in the CMOS element and result of analog SPICE simulation. It was implemented as digital IP core for semiconductor manufacturing process. Specialized method helps to observe the propagation time delay in one element of the standard-cell library with up-to picoseconds accuracy and less. Thus, the special useful solutions for VLSI schematic to parameters extraction, basic cell layout verification, design simulation and verification are announced.

Keywords: phase error accumulation methodology, gatepropagation delay, Processor Testing, MEMS Testing

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Authors: Thiyam Tamphasana Devi, Bimlesh Kumar

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A Computational Fluid Dynamics (CFD) technique has been applied to simulate the gas-liquid phase in double stirred tank of Rushton impeller. Eulerian-Eulerian model was adopted to simulate the multiphase with standard correlation of Schiller and Naumann for drag co-efficient. The turbulence was modeled by using standard k-ε turbulence model. The present CFD model predicts flow pattern, local gas hold-up, and local specific area. It also predicts local kLa (mass transfer rate) for single impeller. The predicted results were compared with experimental and CFD results of published literature. The predicted results are slightly over predicted with the experimental results; however, it is in reasonable agreement with other simulated results of published literature.

Keywords: Eulerian-Eulerian, gas-hold up, gas-liquid phase, local mass transfer rate, local specific area, Rushton Impeller.

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Authors: Samy M. El-Behery, Mofreh H. Hamed

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This paper presents a computational study of the separated flow in a planer asymmetric diffuser. The steady RANS equations for turbulent incompressible fluid flow and six turbulence closures are used in the present study. The commercial software code, FLUENT 6.3.26, was used for solving the set of governing equations using various turbulence models. Five of the used turbulence models are available directly in the code while the v2-f turbulence model was implemented via User Defined Scalars (UDS) and User Defined Functions (UDF). A series of computational analysis is performed to assess the performance of turbulence models at different grid density. The results show that the standard k-ω, SST k-ω and v2-f models clearly performed better than other models when an adverse pressure gradient was present. The RSM model shows an acceptable agreement with the velocity and turbulent kinetic energy profiles but it failed to predict the location of separation and attachment points. The standard k-ε and the low-Re k- ε delivered very poor results.

Keywords: Turbulence models, turbulent flow, wall functions, separation, reattachment, diffuser.

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Authors: Iqra Noor, Ihtzaz Qamar

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Pitot-tube Jet pump, single-stage pump with low flow rate and high head, consists of a radial impeller that feeds water to rotating cavity. Water then enters stationary pitot-tube collector (diffuser), which discharges to the outside. By means of ANSYS Fluent 15.0, the internal flow characteristics for Pitot-tube Jet pump with standard pitot and curved pitot are studied. Under design condition, realizable k-e turbulence model and SIMPLEC algorithm are used to calculate 3D flow field inside both pumps. The simulation results reveal that energy is imparted to the flow by impeller and inside the rotor, forced vortex type flow is observed. Total pressure decreases inside pitot-tube whereas static pressure increases. Changing pitot-tube from standard to curved shape results in minimum flow circulation inside pitot-tube and leads to a higher pump performance.

Keywords: CFD, flow circulation, high pressure pump, impeller, internal flow, pickup tube pump, rectangle channels, rotating casing, turbulence.

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Authors: Sam-Ang Keo, Franck Brachelet, Florin Breaban, Didier Defer

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This paper presents a NDT by infrared thermography with excitation CO2 Laser, wavelength of 10.6 μm. This excitation is the controllable heating beam, confirmed by a preliminary test on a wooden plate 1.2 m x 0.9 m x 1 cm. As the first practice, this method is applied to detecting the defect in CFRP heated by the Laser 300 W during 40 s. Two samples 40 cm x 40 cm x 4.5 cm are prepared, one with defect, another one without defect. The laser beam passes through the lens of a deviation device, and heats the samples placed at a determinate position and area. As a result, the absence of adhesive can be detected. This method displays prominently its application as NDT with the composite materials. This work gives a good perspective to characterize the laser beam, which is very useful for the next detection campaigns.

Keywords: CO2 LASER, Infrared Thermography, NDT, CFRP, Defect Detection.

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Authors: Mingtao Ding, Zheng Tian, Haixia Xu

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The batch nature limits the standard kernel principal component analysis (KPCA) methods in numerous applications, especially for dynamic or large-scale data. In this paper, an efficient adaptive approach is presented for online extraction of the kernel principal components (KPC). The contribution of this paper may be divided into two parts. First, kernel covariance matrix is correctly updated to adapt to the changing characteristics of data. Second, KPC are recursively formulated to overcome the batch nature of standard KPCA.This formulation is derived from the recursive eigen-decomposition of kernel covariance matrix and indicates the KPC variation caused by the new data. The proposed method not only alleviates sub-optimality of the KPCA method for non-stationary data, but also maintains constant update speed and memory usage as the data-size increases. Experiments for simulation data and real applications demonstrate that our approach yields improvements in terms of both computational speed and approximation accuracy.

Keywords: adaptive method, kernel principal component analysis, online extraction, recursive algorithm

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Authors: Hiroaki Hirose, Hiroshi Ikeda, Isao Takeda

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The Japanese version of the SF-36 has been employed to assess individuals’ health-related QOL (HRQOL). This study aimed to clarify the HRQOL of motorists with a spinal cord injury, in order to compare these individuals' SF-36 scores and national standard values. A total of 100 motorists with a spinal cord injury participated in this study. Participants’ HRQOL was evaluated using the Japanese version of the SF-36 (second edition). The score for each subscale was standardized based on data on the Japanese population. The average scores for NPF, NRP, NBP, NGH, NVT, NSF, NRE, and NMH were 10.9, 41.8, 45.9, 47.1, 46.1, 46.7, 46.0, and 47.4 points, respectively. Subjects showed significantly lower scores for NPF and NRP compared with national standard values, which were both ≤ 45.0 points, but relatively normal scores for the other items: NBP, NGH, NVT, NSF, NRE and NMH (> 45.0 points). The average scores for PCS, MCS and RCS were 21.9, 56.0, and 50.0 points, respectively. Subjects showed a significantly lower PCS score (≤ 20.0 points); however, the MCS score was higher (> 55.0 points) along with a relatively normal RCS score in these individuals (= 50.0 points).

Keywords: Health-related QOL (HRQOL), SF-36, motorist, spinal cord injury, Japan.

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Authors: Kamran Yousefpour, Mojtaba Rostaghi-Chalaki, Jason Warden, David Wallace, Chanyeop Park

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There has been a rising trend in using impulse current generators to investigate the lightning strike protection of materials including aluminum and composites in structures such as wind turbine blade and aircraft body. The focus of this research is to present an impulse current generator built in the High Voltage Lab at Mississippi State University. The generator is capable of producing component A and D of the natural lightning discharges in accordance with the Society of Automotive Engineers (SAE) standard, which is widely used in the aerospace industry. The generator can supply lightning impulse energy up to 400 kJ with the capability of producing impulse currents with magnitudes greater than 200 kA. The electrical circuit and physical components of an improved impulse current generator are described and several lightning strike waveforms with different amplitudes is presented for comparing with the standard waveform. The results of this study contribute to the fundamental understanding the functionality of the impulse current generators and present an impulse current generator developed at the High Voltage Lab of Mississippi State University.

Keywords: impulse current generator, lightning, society of automotive engineers, capacitor

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Authors: B. Manshoor, N. Ihsak, Amir Khalid

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The sensitivity of orifice plate metering to disturbed flow (either asymmetric or swirling) is a subject of great concern to flow meter users and manufacturers. The distortions caused by pipe fittings and pipe installations upstream of the orifice plate are major sources of this type of non-standard flows. These distortions can alter the accuracy of metering to an unacceptable degree. In this work, a multi-scale object known as metal foam has been used to generate a predetermined turbulent flow upstream of the orifice plate. The experimental results showed that the combination of an orifice plate and metal foam flow conditioner is broadly insensitive to upstream disturbances. This metal foam demonstrated a good performance in terms of removing swirl and producing a repeatable flow profile within a short distance downstream of the device. The results of using a combination of a metal foam flow conditioner and orifice plate for non-standard flow conditions including swirling flow and asymmetric flow show this package can preserve the accuracy of metering up to the level required in the standards.

Keywords: Metal foam flow conditioner, flow measurement, orifice plate.

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Authors: Ahmad, A.K., Shuhaimi-Othman, M. Hoon, L.P.

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Study was conducted to determine the concentration of copper, cadmium, lead and zinc in Cabomba furcata that found abundance in Lake Chini. This aquatic plant was collected randomly within the lake for heavy metal determination. Water quality measurement was undertaken in situ for temperature, pH, conductivity and dissolved oksigen using portable multi sensor probe YSI model 556. The C. furcata was digested using wet digestion method and heavy metal concentrations were analysed using Atomic Absorption Spectrometer (AAS) Perkin Elmer 4100B (flame method). Result of water quality classify Lake Chini between class II to class III using Malaysian Water Quality Standard. According to this standard, Lake Chini has moderate quality, which normal for natural lake. Heavy metal concentrations in C.furcata were low and found to be lower than the critical toxic value in aquatic plants. Oneway ANOVA test indicated the heavy metal concentrations in C.furcata were significantly differ between sampling location. Water quality and heavy metal concentrations indicates that Lake Chini was not receives anthropogenic load from nearby activities.

Keywords: Cabomba furcata, Heavy metal, Lake Chini, Waterquality

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Authors: A. K. M. Rezaul Karim, Abu Yusuf Mahmud, S. H. Mahmud

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The study aimed to investigate whether the affect (experience of feeling or emotion) of ethnic minority people can be predicted by gender and marital status. Toward this end, positive affect and negative affect of 103 adult indigenous persons were measured. Analysis of data in multiple regressions demonstrated that both gender and marital status are significantly associated with positive affect (Gender: β=.318, p<.001; Marital status: β=.201, p<.05), but not with negative affect. Results indicated that the indigenous males have 0.32 standard deviations increased positive affect as compared to the indigenous females and that married individuals have 0.20 standard deviations increased positive affect as compared to their unmarried counterparts. These findings advance our understanding that gender and marital status inequalities in the experience of emotion are not specific to the mainstream society; rather it is a generalized picture of all societies. In general, men possess more positive affect than females; married persons possess more positive affect than the unmarried persons.

Keywords: Positive Affect, Negative Affect, Ethnic Minority, Gender, Marital Status.

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Authors: J. Carlos Kuri, Varun Vij, Raymond J. Turner, Orly Yadid-Pecht

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Celiac disease (CD) is an immune system disorder that is related to eating gluten. As gluten-free (GF) diet has become a concern of many people for health reasons, a gold standard had to be nominated. Enzyme-linked immunosorbent assay (ELISA) has taken the seat of this role. However, multiple limitations were discovered, and with that, the desire for an alternative method now exists. Nucleic acid based aptamers have become of great interest due to their selectivity, specificity, simplicity, and rapid-testing advantages. However, fluorescence-based aptasensors have been tagged as unstable, but lifespan details are rarely stated. In this work, the lifespan stability of a fluorescence-based aptasensor is shown over a 8-week long study displaying the accuracy of the sensor and false negatives. This study follows 22 different samples, including GF and gluten-rich (GR) and soy sauce products, off-the-shelf products, and reference material from laboratories; giving a total of 836 tests. The analysis shows an accuracy of correctly classifying GF and GR products of 96.30% and 100%, respectively, when the protocol is augmented with molecular sieves. The overall accuracy remains around 94% within the first 4 weeks and then decays to 63%.

Keywords: Aptasensor, PEG, rGO, FAM, RM, ELISA.

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Authors: Sungnam Hong, Sun-Kyu Park, Dooyong Cho, Jinwoong Choi

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In this paper, a strategy for long-span bridge disaster response was developed, divided into risk analysis, business impact analysis, and emergency response plan. At the risk analysis stage, the critical risk was estimated. The critical risk was “car accident."The critical process by critical-risk classification was assessed at the business impact analysis stage. The critical process was the task related to the road conditions and traffic safety. Based on the results of the precedent analysis, an emergency response plan was established. By making the order of the standard operating procedures clear, an effective plan for dealing with disaster was formulated. Finally, a prototype software was developed based on the research findings. This study laid the foundation of an information-technology-based disaster response guideline and is significant in that it computerized the disaster response plan to improve the plan-s accessibility.

Keywords: Emergency response; Long-span bridge; Disaster management; Standard operating procedure; Ubiquitous.

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Authors: Bita Mashayekhi, Hamid Kalhornia

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One of the most important roles of financial reporting is improving the firms’ investment decisions; however, there is not much supporting evidence for this claim in emerging markets like Iran. In this study, the effect of financial reporting transparency in investment efficiency of Iranian firms has been investigated. In order to do this, 336 listed companies on Tehran Stock Exchange (TSE) has been selected for time period 2012 to 2015 as research sample. For testing our main hypothesis, we classified sample firms into two groups based on their deviation from expected investment: under-investment and over-investment cases. The results indicate that there is positive significant relationship between financial transparency and investment efficiency. In the other words, transparency can mitigate both underinvestment and overinvestment situations.

Keywords: Corporate governance, disclosure, investment decisions, investment efficiency, transparency.

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Authors: Yuan L. Lai, Jui P. Hung, Jian H. Chen

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This paper was aimed at developing a computer aided design and manufacturing system for spatial cylindrical cams. In the proposed system, a milling tool with a diameter smaller than that of the roller, instead of the standard cutter for traditional machining process, was used to generate the tool path for spatial cams. To verify the feasibility of the proposed method, a multi-axis machining simulation software was further used to simulate the practical milling operation of spatial cams. It was observed from computer simulation that the tool path of small-sized cutter were within the motion range of a standard cutter, no occurrence of overcutting. Examination of a finished cam component clearly verifies the accuracy of the tool path generated for small-sized milling tool. It is believed that the use of small-sized cutter for the machining of the spatial cylindrical cams can generate a better surface morphology with higher accuracy. The improvement in efficiency and cost for the manufacturing of the spatial cylindrical cam can be expected through the proposed method.

Keywords: Cylindrical cams, Computer-aided manufacturing, Tool path.

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Authors: M. Sinecen, M. Makinacı

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The purpose of this paper is to assess the value of neural networks for classification of cancer and noncancer prostate cells. Gauss Markov Random Fields, Fourier entropy and wavelet average deviation features are calculated from 80 noncancer and 80 cancer prostate cell nuclei. For classification, artificial neural network techniques which are multilayer perceptron, radial basis function and learning vector quantization are used. Two methods are utilized for multilayer perceptron. First method has single hidden layer and between 3-15 nodes, second method has two hidden layer and each layer has between 3-15 nodes. Overall classification rate of 86.88% is achieved.

Keywords: Artificial neural networks, texture classification, cancer diagnosis.

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Authors: Lee Bih Ni, Kiu Su Na

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This paper discusses the Chinese Language Teaching as a Second Language by focusing on Immersion Teaching. Researchers used narrative literature review to describe the current states of both art and science in focused areas of inquiry. Immersion teaching comes with a standard that teachers must reliably meet. Chinese language-immersion instruction consists of language and content lessons, including functional usage of the language, academic language, authentic language, and correct Chinese sociocultural language. Researchers used narrative literature reviews to build a scientific knowledge base. Researchers collected all the important points of discussion, and put them here with reference to the specific field where this paper is originally based on. The findings show that Chinese Language in immersion teaching is not like standard foreign language classroom; immersion setting provides more opportunities to teach students colloquial language than academic. Immersion techniques also introduce a language’s cultural and social contexts in a meaningful and memorable way. It is particularly important that immersion teachers connect classwork with real-life experiences. Immersion also includes more elements of discovery and inquiry based learning than do other kinds of instructional practices. Students are always and consistently interpreted the conclusions and context clues.

Keywords: A second language, Chinese language teaching, immersion teaching, instructional strategies.

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Authors: M.H. Ahmad Fadzil, Hurriyatul Fitriyah, Esa Prakasa, Hermawan Nugroho, S.H. Hussein, Azura Mohd. Affandi

Abstract:

Psoriasis is a chronic inflammatory skin condition which affects 2-3% of population around the world. Psoriasis Area and Severity Index (PASI) is a gold standard to assess psoriasis severity as well as the treatment efficacy. Although a gold standard, PASI is rarely used because it is tedious and complex. In practice, PASI score is determined subjectively by dermatologists, therefore inter and intra variations of assessment are possible to happen even among expert dermatologists. This research develops an algorithm to assess psoriasis lesion for PASI scoring objectively. Focus of this research is thickness assessment as one of PASI four parameters beside area, erythema and scaliness. Psoriasis lesion thickness is measured by averaging the total elevation from lesion base to lesion surface. Thickness values of 122 3D images taken from 39 patients are grouped into 4 PASI thickness score using K-means clustering. Validation on lesion base construction is performed using twelve body curvature models and show good result with coefficient of determinant (R2) is equal to 1.

Keywords: 3D digital imaging, base construction, PASI, psoriasis lesion thickness.

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Authors: R. Kabila

Abstract:

IPsec has now become a standard information security technology throughout the Internet society. It provides a well-defined architecture that takes into account confidentiality, authentication, integrity, secure key exchange and protection mechanism against replay attack also. For the connectionless security services on packet basis, IETF IPsec Working Group has standardized two extension headers (AH&ESP), key exchange and authentication protocols. It is also working on lightweight key exchange protocol and MIB's for security management. IPsec technology has been implemented on various platforms in IPv4 and IPv6, gradually replacing old application-specific security mechanisms. IPv4 and IPv6 are not directly compatible, so programs and systems designed to one standard can not communicate with those designed to the other. We propose the design and implementation of controlled Internet security system, which is IPsec-based Internet information security system in IPv4/IPv6 network and also we show the data of performance measurement. With the features like improved scalability and routing, security, ease-of-configuration, and higher performance of IPv6, the controlled Internet security system provides consistent security policy and integrated security management on IPsec-based Internet security system.

Keywords: IDS, IPS, IP-Sec, IPv6, IPv4, VPN.

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