Search results for: results of research
11876 Corporate Fraud: An Analysis of Malaysian Securities Commission Enforcement Releases
Authors: Raziah Bi Mohamed Sadique, Jamal Roudaki, Murray B. Clark, Norhayati Alias
Abstract:
Economic crime (i.e. corporate fraud) has a significant impact on business. This study analyzes the fraud cases reported by the Malaysian Securities Commission. Frauds involving market manipulation and/or illegal share trading are the most common types of fraud reported over the 6 years analyzed. The highest number of frauds reported involved investment and fund holding companies. Alarmingly the results indicate quite a high number of frauds cases are committed by management. The higher number of Chinese perpetrators may be due to fact that they are the dominant group in Malaysian business. The result also shows that more than half of companies involved with fraud are privately held companies in the investment/fund/finance sector. The results of this study highlight general characteristic of perpetrators (person and company) that commit fraud which could help the regulators in their monitoring and enforcement activities. To investors, this would help in analyzing their business investment or portfolio risk.Keywords: Corporate fraud, economic crime, fraudcharacteristic, perpetrators
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 530911875 Potential of High Performance Ring Spinning Based on Superconducting Magnetic Bearing
Authors: M. Hossain, A. Abdkader, C. Cherif, A. Berger, M. Sparing, R. Hühne, L. Schultz, K. Nielsch
Abstract:
Due to the best quality of yarn and the flexibility of the machine, the ring spinning process is the most widely used spinning method for short staple yarn production. However, the productivity of these machines is still much lower in comparison to other spinning systems such as rotor or air-jet spinning process. The main reason for this limitation lies on the twisting mechanism of the ring spinning process. In the ring/traveler twisting system, each rotation of the traveler along with the ring inserts twist in the yarn. The rotation of the traveler at higher speed includes strong frictional forces, which in turn generates heat. Different ring/traveler systems concerning with its geometries, material combinations and coatings have already been implemented to solve the frictional problem. However, such developments can neither completely solve the frictional problem nor increase the productivity. The friction free superconducting magnetic bearing (SMB) system can be a right alternative replacing the existing ring/traveler system. The unique concept of SMB bearings is that they possess a self-stabilizing behavior, i.e. they remain fully passive without any necessity for expensive position sensing and control. Within the framework of a research project funded by German research foundation (DFG), suitable concepts of the SMB-system have been designed, developed, and integrated as a twisting device of ring spinning replacing the existing ring/traveler system. With the help of the developed mathematical model and experimental investigation, the physical limitations of this innovative twisting device in the spinning process have been determined. The interaction among the parameters of the spinning process and the superconducting twisting element has been further evaluated, which derives the concrete information regarding the new spinning process. Moreover, the influence of the implemented SMB twisting system on the yarn quality has been analyzed with respect to different process parameters. The presented work reveals the enormous potential of the innovative twisting mechanism, so that the productivity of the ring spinning process especially in case of thermoplastic materials can be at least doubled for the first time in a hundred years. The SMB ring spinning tester has also been presented in the international fair “International Textile Machinery Association (ITMA) 2015”.
Keywords: Ring spinning, superconducting magnetic bearing, yarn properties, productivity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 95311874 Minimum Energy of a Prismatic Joint with out: Actuator: Application on RRP Robot
Authors: Tawiwat V., Tosapolporn P., Kedit J.
Abstract:
This research proposes the state of art on how to control or find the trajectory paths of the RRP robot when the prismatic joint is malfunction. According to this situation, the minimum energy of the dynamic optimization is applied. The RRP robot or similar systems have been used in many areas such as fire fighter truck, laboratory equipment and military truck for example a rocket launcher. In order to keep on task that assigned, the trajectory paths must be computed. Here, the open loop control is applied and the result of an example show the reasonable solution which can be applied to the controllable system.
Keywords: RRP robot, Optimal Control, Minimum Energy and Under Actuator.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 130511873 Effect of Gibberellic Acid and 2,4- Dichlorophenoxyacetic Acid on Fruit Development and Fruit Quality of Wax Apple
Authors: Nguyen Minh Tuan, Yen Chung–Ruey
Abstract:
This study was conducted to evaluate the effects of gibberellic acid and 2,4- dichlorophenoxyacetic acid on flower number, fruit growth and fruit quality of wax apple. GA3 and 2,4-D were applied at small bud and petal fall stage. Number of flower, fruit set, fruit drop, fruit crack, fruit growth and fruit quality were recorded. Results indicated that spraying with 10 ppm GA3 had the best results in number of flower. GA3 spray at 30 ppm gave the faster rate of fruit growth than the other treatments. Fruit set, fruit size as well as fruit weight markedly improved by spraying 30 ppm GA3, followed by 10 ppm GA3 compared to untreated control. Moreover, spray GA3 at 30 ppm was the most effective and increased total soluble solids, reduced titratable acidity and fruit drop. On the other hand, it was noticed that with 10 ppm 2,4-D application also enhanced the fruit growth rate, improved physiological and biochemical characters of fruit compared to untreated control. It was concluded that both GA3 and 2,4-D spray have positive effects on fruit development, reduced fruit drop, fruit crack and improved fruit quality of wax apple under field conditions.Keywords: Wax apple, GA3, 2, 4-D, fruit growth, fruit quality.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 545711872 Image Haze Removal Using Scene Depth Based Spatially Varying Atmospheric Light in Haar Lifting Wavelet Domain
Authors: Prabh Preet Singh, Harpreet Kaur
Abstract:
This paper presents a method for single image dehazing based on dark channel prior (DCP). The property that the intensity of the dark channel gives an approximate thickness of the haze is used to estimate the transmission and atmospheric light. Instead of constant atmospheric light, the proposed method employs scene depth to estimate spatially varying atmospheric light as it truly occurs in nature. Haze imaging model together with the soft matting method has been used in this work to produce high quality haze free image. Experimental results demonstrate that the proposed approach produces better results than the classic DCP approach as color fidelity and contrast of haze free image are improved and no over-saturation in the sky region is observed. Further, lifting Haar wavelet transform is employed to reduce overall execution time by a factor of two to three as compared to the conventional approach.
Keywords: Depth based atmospheric light, dark channel prior, lifting wavelet.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 56511871 Characterization of Gamma Irradiated PVDF and PVDF/Graphene Oxide Composites by Spectroscopic Techniques
Authors: Juliana V. Pereira, Adriana S. M. Batista, Jefferson P. Nascimento, Clascídia A. Furtado, Luiz O. Faria
Abstract:
The combination of the properties of graphene oxide (OG) and PVDF homopolymer makes their combined composite materials as multifunctional systems with great potential. Knowledge of the molecular structure is essential for better use. In this work, the degradation of PVDF polymer exposed to gamma irradiation in oxygen atmosphere in high dose rate has been studied and compared to degradation of PVDF/OG composites. The samples were irradiated with a Co-60 source at constant dose rate, with doses ranging from 100 kGy to 1,000 kGy. In FTIR data shown that the formation of oxidation products was at the both samples with formation of carbonyl and hydroxyl groups amongst the most prevalent products in the pure PVDF samples. In the other hand, the composites samples exhibit less presence of degradation products with predominant formation of carbonyl groups, these results also seen in the UV-Vis analysis. The results show that the samples of composites may have greater resistance to the irradiation process, since they have less degradation products than pure PVDF samples seen by spectroscopic techniques.Keywords: Gamma irradiation, PVDF, PVDF/OG composites, spectroscopic techniques.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 214411870 Using Genetic Algorithm for Distributed Generation Allocation to Reduce Losses and Improve Voltage Profile
Authors: M. Sedighizadeh, A. Rezazadeh
Abstract:
This paper presents a method for the optimal allocation of Distributed generation in distribution systems. In this paper, our aim would be optimal distributed generation allocation for voltage profile improvement and loss reduction in distribution network. Genetic Algorithm (GA) was used as the solving tool, which referring two determined aim; the problem is defined and objective function is introduced. Considering to fitness values sensitivity in genetic algorithm process, there is needed to apply load flow for decision-making. Load flow algorithm is combined appropriately with GA, till access to acceptable results of this operation. We used MATPOWER package for load flow algorithm and composed it with our Genetic Algorithm. The suggested method is programmed under MATLAB software and applied ETAP software for evaluating of results correctness. It was implemented on part of Tehran electricity distributing grid. The resulting operation of this method on some testing system is illuminated improvement of voltage profile and loss reduction indexes.Keywords: Distributed Generation, Allocation, Voltage Profile, losses, Genetic Algorithm.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 190211869 Lactic Acid-Chitosan Films’ Properties and Their in vivo Wound Healing Activity
Authors: T. S. Moe, T. A. Khaing
Abstract:
Chitosan is a derivative of chitin, a compound usually isolated from the shells of some crustaceans such as crab, lobster and shrimp. It has biocompatible, biodegradable, and antimicrobial properties. To use these properties of chitosan in biomedical fields, chitosan films (1%, 2%, 3% and 4%) were prepared by using l% lactic acid as solvent. The effects of chitosan films on tensile strength, elongation at break, degree of swelling, thickness, morphology, allergic and irritation reactions and antibacterial property were evaluated. Staphylococcus aureus and Escherichia coli were used as tested microorganisms. In vivo wound healing activities of chitosan films were investigated using mice model. As results, Chitosan films have similar appearance and good swelling properties and 4% chitosan film showed the better swelling activity and the greatest elongation ratio than the other chitosan films. They also showed their good activity of wound healing in mice model. Moreover, the results showed that the films did not produce any unwilling symptoms (allergy or irritation). In conclusion, it is evident that the chitosan film has the potentiality to use as wound healing biofilms in the biomedical fields.
Keywords: Chitosan, wound healing, antibacterial activity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 264111868 Women's Religiosity as a Factor in the Persistence of Religious Traditions: Kazakhstan, the XX Century
Authors: G. E. Nadirova, B. Zh. Aktaulova
Abstract:
The main question of the research is - how did the Kazakhs manage to keep their religious thinking in the period of active propaganda of Soviet atheism, for seventy years of struggle against religion with the involvement of the scientific worldview as the primary means of proving the absence of the divine nature and materiality of the world?
Our hypothesis is that In case of Kazakhstan the conservative female religious consciousness seems to have been a factor that helped to preserve the “everyday” religiousness of Kazakhs, which was far from deep theological contents of Islam, but able to revive in a short time after the decennia of proclaimed atheism.
Keywords: Woman, Religious thinking, Kazakhstan, Soviet ideology, Rituals, Family.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 153811867 Establishing a Probabilistic Model of Extrapolated Wind Speed Data for Wind Energy Prediction
Authors: Mussa I. Mgwatu, Reuben R. M. Kainkwa
Abstract:
Wind is among the potential energy resources which can be harnessed to generate wind energy for conversion into electrical power. Due to the variability of wind speed with time and height, it becomes difficult to predict the generated wind energy more optimally. In this paper, an attempt is made to establish a probabilistic model fitting the wind speed data recorded at Makambako site in Tanzania. Wind speeds and direction were respectively measured using anemometer (type AN1) and wind Vane (type WD1) both supplied by Delta-T-Devices at a measurement height of 2 m. Wind speeds were then extrapolated for the height of 10 m using power law equation with an exponent of 0.47. Data were analysed using MINITAB statistical software to show the variability of wind speeds with time and height, and to determine the underlying probability model of the extrapolated wind speed data. The results show that wind speeds at Makambako site vary cyclically over time; and they conform to the Weibull probability distribution. From these results, Weibull probability density function can be used to predict the wind energy.Keywords: Probabilistic models, wind speed, wind energy
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 235511866 Examining the Modular End of Line Control Unit Design Criteria for Vehicle Sliding Door System Track Profile
Authors: O. Kurtulus, C. Yavuz
Abstract:
The end of the line controls of the finished products in the automotive industry is important. The control that has been conducted with the manual methods for the sliding doors tracks is not sufficient and faulty products cannot be identified. As a result, the customer has the faulty products. In the scope of this study, the design criteria of the PLC integrated modular end of line control unit has been examined, designed and manufactured to make the control of the 10 different track profile to 2 different vehicles with an objective to minimize the salvage costs by obtaining more sensitive, certain and accurate measurement results. In the study that started with literature and patent review, the design inputs have been specified, the technical concept has been developed, computer supported mechanic design, control system and automation design, design review and design improvement have been made. Laser analog sensors at high sensitivity, probes and modular blocks have been used in the unit. The measurement has been conducted in the system and it is observed that measurement results are more sensitive than the previous methods that we use.Keywords: Control unit design, end of line, modular design, sliding door system.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 158611865 Off-Line Signature Recognition Based On Angle Features and GRNN Neural Networks
Authors: Laila Y. Fannas, Ahmed Y. Ben Sasi
Abstract:
This research presents a handwritten signature recognition based on angle feature vector using Artificial Neural Network (ANN). Each signature image will be represented by an Angle vector. The feature vector will constitute the input to the ANN. The collection of signature images will be divided into two sets. One set will be used for training the ANN in a supervised fashion. The other set which is never seen by the ANN will be used for testing. After training, the ANN will be tested for recognition of the signature. When the signature is classified correctly, it is considered correct recognition otherwise it is a failure.
Keywords: Signature Recognition, Artificial Neural Network, Angle Features.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 250411864 The Challenges for Engineers to Change the Construction Method in Brazil
Authors: Yuri B. Cesarino, Vinícius R. Domingues, Darym J. F. Campos
Abstract:
Developing countries have some restrains towards the adoption of new technologies and construction methods. Some nations, such as Brazil, still use conventional construction methodologies, knowing its lesser cost-effectiveness. This research has been conducted to demonstrate how industrialized construction methods should be implemented in Brazil, especially in times of need. Using the common sense among different authors with different perspectives, it is clear that the second method is more suitable for construction development because of its great advantages. However, it is unlikely for this process to be adopted in the country as a result of several social-economic restraints. Nonetheless, Brazilian engineers have a major challenge ahead of them, and it will take more than creativity to solve such an issue.
Keywords: Brazilian engineers, construction methods, industrialized construction, infrastructure.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 147511863 An Efficient Algorithm for Motion Detection Based Facial Expression Recognition using Optical Flow
Authors: Ahmad R. Naghsh-Nilchi, Mohammad Roshanzamir
Abstract:
One of the popular methods for recognition of facial expressions such as happiness, sadness and surprise is based on deformation of facial features. Motion vectors which show these deformations can be specified by the optical flow. In this method, for detecting emotions, the resulted set of motion vectors are compared with standard deformation template that caused by facial expressions. In this paper, a new method is introduced to compute the quantity of likeness in order to make decision based on the importance of obtained vectors from an optical flow approach. For finding the vectors, one of the efficient optical flow method developed by Gautama and VanHulle[17] is used. The suggested method has been examined over Cohn-Kanade AU-Coded Facial Expression Database, one of the most comprehensive collections of test images available. The experimental results show that our method could correctly recognize the facial expressions in 94% of case studies. The results also show that only a few number of image frames (three frames) are sufficient to detect facial expressions with rate of success of about 83.3%. This is a significant improvement over the available methods.Keywords: Facial expression, Facial features, Optical flow, Motion vectors.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 238311862 Removal of a Reactive Dye by Adsorption Utilizing Waste Aluminium Hydroxide Sludge as an Adsorbent
Authors: R. Songur, E. Bayraktar, U. Mehmetoglu
Abstract:
Removal of a reactive dye (Reactive blue 4) by adsorption utilizing waste aluminium hydroxide sludge as an adsorbent was investigated. The removal of the dye was optimized using response surface methodology (RSM). In the RSM experiments; initial dye concentration, adsorbent concentration and contact time were critical parameters. RSM experiments were performed at the range of initial dye concentration 31.82-368.18 mg/L, adsorbent concentration 3.18-36.82 g/L, contact time 15.82- 56.18 h. Optimum initial dye concentration, adsorbent concentration and contact time were obtained as 108.83 mg/L, 29.36 g/L and 33.57 h respectively. At these conditions, maximum removal of the dye was obtained as 95%. The experiments were performed at the optimum conditions to verify these results and the same results were obtained.Keywords: Adsorption, Reactive blue 4, Response surface methodology (RSM), Waste aluminium hydroxide sludge
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 199111861 Numerical Optimization Design of PEM Fuel Cell Performance Applying the Taguchi Method
Authors: Shan-Jen Cheng, Jr-Ming Miao, Sheng-Ju Wu
Abstract:
The purpose of this paper is applied Taguchi method on the optimization for PEMFC performance, and a representative Computational Fluid Dynamics (CFD) model is selectively performed for statistical analysis. The studied factors in this paper are pressure of fuel cell, operating temperature, the relative humidity of anode and cathode, porosity of gas diffusion electrode (GDE) and conductivity of GDE. The optimal combination for maximum power density is gained by using a three-level statistical method. The results confirmed that the robustness of the optimum design parameters influencing the performance of fuel cell are founded by pressure of fuel cell, 3atm; operating temperature, 353K; the relative humidity of anode, 50%; conductivity of GDE, 1000 S/m, but the relative humidity of cathode and porosity of GDE are pooled as error due to a small sum of squares. The present simulation results give designers the ideas ratify the effectiveness of the proposed robust design methodology for the performance of fuel cell.
Keywords: PEMFC, numerical simulation, optimization, Taguchi method.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 256011860 Combined Automatic Speech Recognition and Machine Translation in Business Correspondence Domain for English-Croatian
Authors: Sanja Seljan, Ivan Dunđer
Abstract:
The paper presents combined automatic speech recognition (ASR) of English and machine translation (MT) for English and Croatian and Croatian-English language pairs in the domain of business correspondence. The first part presents results of training the ASR commercial system on English data sets, enriched by error analysis. The second part presents results of machine translation performed by free online tool for English and Croatian and Croatian-English language pairs. Human evaluation in terms of usability is conducted and internal consistency calculated by Cronbach's alpha coefficient, enriched by error analysis. Automatic evaluation is performed by WER (Word Error Rate) and PER (Position-independent word Error Rate) metrics, followed by investigation of Pearson’s correlation with human evaluation.
Keywords: Automatic machine translation, integrated language technologies, quality evaluation, speech recognition.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 292011859 A Temporal Synchronization Model for Heterogeneous Data in Distributed Systems
Authors: Jorge Estudillo Ramirez, Saul E. Pomares Hernandez
Abstract:
Multimedia distributed systems deal with heterogeneous data, such as texts, images, graphics, video and audio. The specification of temporal relations among different data types and distributed sources is an open research area. This paper proposes a fully distributed synchronization model to be used in multimedia systems. One original aspect of the model is that it avoids the use of a common reference (e.g. wall clock and shared memory). To achieve this, all possible multimedia temporal relations are specified according to their causal dependencies.Keywords: Multimedia, Distributed Systems, Partial Ordering, Temporal Synchronization
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 136511858 TRS: System for Recommending Semantic Web Service Composition Approaches
Authors: Sandeep Kumar, R. B. Mishra
Abstract:
A large number of semantic web service composition approaches are developed by the research community and one is more efficient than the other one depending on the particular situation of use. So a close look at the requirements of ones particular situation is necessary to find a suitable approach to use. In this paper, we present a Technique Recommendation System (TRS) which using a classification of state-of-art semantic web service composition approaches, can provide the user of the system with the recommendations regarding the use of service composition approach based on some parameters regarding situation of use. TRS has modular architecture and uses the production-rules for knowledge representation.Keywords: Classification, composition techniques, recommendation system, rule-based, semantic web service.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 138311857 Left Ventricular Model to Study the Combined Viscoelastic, Heart Rate, and Size Effects
Authors: Elie H. Karam, Antoine B. Abche
Abstract:
It is known that the heart interacts with and adapts to its venous and arterial loading conditions. Various experimental studies and modeling approaches have been developed to investigate the underlying mechanisms. This paper presents a model of the left ventricle derived based on nonlinear stress-length myocardial characteristics integrated over truncated ellipsoidal geometry, and second-order dynamic mechanism for the excitation-contraction coupling system. The results of the model presented here describe the effects of the viscoelastic damping element of the electromechanical coupling system on the hemodynamic response. Different heart rates are considered to study the pacing effects on the performance of the left-ventricle against constant preload and afterload conditions under various damping conditions. The results indicate that the pacing process of the left ventricle has to take into account, among other things, the viscoelastic damping conditions of the myofilament excitation-contraction process. The effects of left ventricular dimensions on the hemdynamic response have been examined. These effects are found to be different at different viscoelastic and pacing conditions.Keywords: Myocardial sarcomere, cardiac pump, excitationcontractioncoupling, viscoelasicity
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 166211856 Modeling and Implementation of an Oceanic- Robot Glider
Authors: C. Clements, M. Hasenohr, A. Anvar
Abstract:
A glider is in essence an unpowered vehicle and in this project we designed and built an oceanic glider, designed to operate underwater. This Glider was designed to collect ocean data such as temperature, pressure and (in future measures physical dimensions of the operating environment) and output this data to an external source. Development of the Oceanic Glider required research into various actuation systems that control buoyancy, pitch and yaw and the dynamics of these systems. It also involved the design and manufacture of the Glider and the design and implementation of a controller that enabled the Glider to navigate and move in an appropriate manner.
Keywords: Ocean Glider, Robot, Automation, Command, Control, Navigation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 176811855 News Media in Arab Societies
Authors: B. Al-Jenaibi
Abstract:
The paper examines the theories of media, dominant effects and critical and cultural theories that are used to examine media and society issues, and then apply the theories to explore the current situation of news media in Arab societies. The research is meant to explore the nature of media in the Arab world and the way that modern technologies have changed the nature of the Arab public sphere. It considers the role of an open press in promoting a more democratic society, while recognizing the unique qualities of an Arab culture.Keywords: Arab media and effects theory, Arab new media, Al-Jazeera channel and critical and cultural theories of communication.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 169111854 Does the Adoption of IFRS Influence Earnings Management towards Small Positive Profits? Evidence from Emerging Markets
Authors: Sawcen Chebaane, Hakim Ben Othman
Abstract:
This paper investigates the effect of International Financial Reporting Standards (IFRS) adoption on the frequency of earnings managements towards small positive profits. We focus on two emerging markets IFRS adopters: South Africa and Turkey. We tested our logistic regression using appropriate panelestimation techniques over a sample of 330 South African and 210 Turkish firm-year observations over the period 2002-2008. Our results document that mandatory adoption of IFRS is not associated with a reduction in earnings management towards small positive profits in emerging markets. These results contradict most of the previous findings of the studies conducted in developed countries. Based on the legal system factor, we compare the intensity of earnings management between a code law country (Turkey) and a common law country (South Africa) over the pre and post-adoption periods. Our findings show that the frequency of such earnings management practice increases significantly for the code law country.Keywords: Civil law, common law, emerging markets, Mandatory IFRS adoption, small positive profits.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 321411853 An Initial Assessment of the Potential Contribution of ‘Community Empowerment’ to Mitigating the Drivers of Deforestation and Forest Degradation, in Giam Siak Kecil-Bukit Batu Biosphere Reserve
Authors: A. Sunkar, Y. Santosa, S. B. Rushayati
Abstract:
Indonesia has experienced annual forest fires that have rapidly destroyed and degraded its forests. Fires in the peat swamp forests of Riau Province, have set the stage for problems to worsen, this being the ecosystem most prone to fires (which are also the most difficult, to extinguish). Despite various efforts to curb deforestation, and forest degradation processes, severe forest fires are still occurring. To find an effective solution, the basic causes of the problems must be identified. It is therefore critical to have an indepth understanding of the underlying causal factors that have contributed to deforestation and forest degradation as a whole, in order to attain reductions in their rates. An assessment of the drivers of deforestation and forest degradation was carried out, in order to design and implement measures that could slow these destructive processes. Research was conducted in Giam Siak Kecil–Bukit Batu Biosphere Reserve (GSKBB BR), in the Riau Province of Sumatera, Indonesia. A biosphere reserve was selected as the study site because such reserves aim to reconcile conservation with sustainable development. A biosphere reserve should promote a range of local human activities, together with development values that are in line spatially and economically with the area conservation values, through use of a zoning system. Moreover, GSKBB BR is an area with vast peatlands, and is experiencing forest fires annually. Various factors were analysed to assess the drivers of deforestation and forest degradation in GSKBB BR; data were collected from focus group discussions with stakeholders, key informant interviews with key stakeholders, field observation and a literature review. Landsat satellite imagery was used to map forest-cover changes for various periods. Analysis of landsat images, taken during the period 2010-2014, revealed that within the non-protected area of core zone, there was a trend towards decreasing peat swamp forest areas, increasing land clearance, and increasing areas of community oilpalm and rubber plantations. Fire was used for land clearing and most of the forest fires occurred in the most populous area (the transition area). The study found a relationship between the deforested/ degraded areas, and certain distance variables, i.e. distance from roads, villages and the borders between the core area and the buffer zone. The further the distance from the core area of the reserve, the higher was the degree of deforestation and forest degradation. Research findings suggested that agricultural expansion may be the direct cause of deforestation and forest degradation in the reserve, whereas socio-economic factors were the underlying driver of forest cover changes; such factors consisting of a combination of sociocultural, infrastructural, technological, institutional (policy and governance), demographic (population pressure) and economic (market demand) considerations. These findings indicated that local factors/problems were the critical causes of deforestation and degradation in GSKBB BR. This research therefore concluded that reductions in deforestation and forest degradation in GSKBB BR could be achieved through ‘local actor’-tailored approaches such as community empowerment.Keywords: Actor-led solution, community empowerment, drivers of deforestation and forest degradation, Giam Siak Kecil– Bukit Batu Biosphere Reserve.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 202211852 Random Projections for Dimensionality Reduction in ICA
Authors: Sabrina Gaito, Andrea Greppi, Giuliano Grossi
Abstract:
In this paper we present a technique to speed up ICA based on the idea of reducing the dimensionality of the data set preserving the quality of the results. In particular we refer to FastICA algorithm which uses the Kurtosis as statistical property to be maximized. By performing a particular Johnson-Lindenstrauss like projection of the data set, we find the minimum dimensionality reduction rate ¤ü, defined as the ratio between the size k of the reduced space and the original one d, which guarantees a narrow confidence interval of such estimator with high confidence level. The derived dimensionality reduction rate depends on a system control parameter β easily computed a priori on the basis of the observations only. Extensive simulations have been done on different sets of real world signals. They show that actually the dimensionality reduction is very high, it preserves the quality of the decomposition and impressively speeds up FastICA. On the other hand, a set of signals, on which the estimated reduction rate is greater than 1, exhibits bad decomposition results if reduced, thus validating the reliability of the parameter β. We are confident that our method will lead to a better approach to real time applications.Keywords: Independent Component Analysis, FastICA algorithm, Higher-order statistics, Johnson-Lindenstrauss lemma.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 189411851 Structural Reliability of Existing Structures: A Case Study
Authors: Z. Sakka, I. Assakkaf, T. Al-Yaqoub, J. Parol
Abstract:
reliability-based methodology for the assessment and evaluation of reinforced concrete (R/C) structural elements of concrete structures is presented herein. The results of the reliability analysis and assessment for R/C structural elements were verified by the results obtained through deterministic methods. The outcomes of the reliability-based analysis were compared against currently adopted safety limits that are incorporated in the reliability indices β’s, according to international standards and codes. The methodology is based on probabilistic analysis using reliability concepts and statistics of the main random variables that are relevant to the subject matter, and for which they are to be used in the performance-function equation(s) associated with the structural elements under study. These methodology techniques can result in reliability index β, which is commonly known as the reliability index or reliability measure value that can be utilized to assess and evaluate the safety, human risk, and functionality of the structural component. Also, these methods can result in revised partial safety factor values for certain target reliability indices that can be used for the purpose of redesigning the R/C elements of the building and in which they could assist in considering some other remedial actions to improve the safety and functionality of the member.
Keywords: Concrete Structures, FORM, Monte Carlo Simulation, Structural Reliability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 310011850 Analysis of Security Vulnerabilities for Mobile Health Applications
Authors: Y. Cifuentes, L. Beltrán, L. Ramírez
Abstract:
The availability to deploy mobile applications for health care is increasing daily thru different mobile app stores. But within these capabilities the number of hacking attacks has also increased, in particular into medical mobile applications. The security vulnerabilities in medical mobile apps can be triggered by errors in code, incorrect logic, poor design, among other parameters. This is usually used by malicious attackers to steal or modify the users’ information. The aim of this research is to analyze the vulnerabilities detected in mobile medical apps according to risk factor standards defined by OWASP in 2014.Keywords: mHealth apps, OWASP, protocols, security vulnerabilities, risk factors.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 442211849 Clamped-clamped Boundary Conditions for Analysis Free Vibration of Functionally Graded Cylindrical Shell with a Ring based on Third Order Shear Deformation Theory
Authors: M.Pourmahmoud, M.Salmanzadeh, M.Mehrani, M.R.Isvandzibaei
Abstract:
In this paper a study on the vibration of thin cylindrical shells with ring supports and made of functionally graded materials (FGMs) composed of stainless steel and nickel is presented. Material properties vary along the thickness direction of the shell according to volume fraction power law. The cylindrical shells have ring supports which are arbitrarily placed along the shell and impose zero lateral deflections. The study is carried out based on third order shear deformation shell theory (T.S.D.T). The analysis is carried out using Hamilton-s principle. The governing equations of motion of FGM cylindrical shells are derived based on shear deformation theory. Results are presented on the frequency characteristics, influence of ring support position and the influence of boundary conditions. The present analysis is validated by comparing results with those available in the literature.Keywords: Vibration, FGM, Cylindrical shell, Hamilton'sprinciple, Ring support.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 162111848 Data Traffic Dynamics and Saturation on a Single Link
Authors: Reginald D. Smith
Abstract:
The dynamics of User Datagram Protocol (UDP) traffic over Ethernet between two computers are analyzed using nonlinear dynamics which shows that there are two clear regimes in the data flow: free flow and saturated. The two most important variables affecting this are the packet size and packet flow rate. However, this transition is due to a transcritical bifurcation rather than phase transition in models such as in vehicle traffic or theorized large-scale computer network congestion. It is hoped this model will help lay the groundwork for further research on the dynamics of networks, especially computer networks.Keywords: congestion, packet flow, Internet, traffic dynamics, transcritical bifurcation
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 162111847 Optimising Data Transmission in Heterogeneous Sensor Networks
Authors: M. Hammerton, J. Trevathan, T. Myers, W. Read
Abstract:
The transfer rate of messages in distributed sensor network applications is a critical factor in a system's performance. The Sensor Abstraction Layer (SAL) is one such system. SAL is a middleware integration platform for abstracting sensor specific technology in order to integrate heterogeneous types of sensors in a network. SAL uses Java Remote Method Invocation (RMI) as its connection method, which has unsatisfying transfer rates, especially for streaming data. This paper analyses different connection methods to optimize data transmission in SAL by replacing RMI. Our results show that the most promising Java-based connections were frameworks for Java New Input/Output (NIO) including Apache MINA, JBoss Netty, and xSocket. A test environment was implemented to evaluate each respective framework based on transfer rate, resource usage, and scalability. Test results showed the most suitable connection method to improve data transmission in SAL JBoss Netty as it provides a performance enhancement of 68%.
Keywords: Wireless sensor networks, remote method invocation, transmission time.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2044