Search results for: overlap measure.

Authors: Matthias Dehmer, Frank Emmert Streib, Alexander Mehler, Jürgen Kilian, Max Mühlhauser

Abstract:

Due to the tremendous amount of information provided by the World Wide Web (WWW) developing methods for mining the structure of web-based documents is of considerable interest. In this paper we present a similarity measure for graphs representing web-based hypertext structures. Our similarity measure is mainly based on a novel representation of a graph as linear integer strings, whose components represent structural properties of the graph. The similarity of two graphs is then defined as the optimal alignment of the underlying property strings. In this paper we apply the well known technique of sequence alignments for solving a novel and challenging problem: Measuring the structural similarity of generalized trees. In other words: We first transform our graphs considered as high dimensional objects in linear structures. Then we derive similarity values from the alignments of the property strings in order to measure the structural similarity of generalized trees. Hence, we transform a graph similarity problem to a string similarity problem for developing a efficient graph similarity measure. We demonstrate that our similarity measure captures important structural information by applying it to two different test sets consisting of graphs representing web-based document structures.

Keywords: Graph similarity, hierarchical and directed graphs, hypertext, generalized trees, web structure mining.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1893

Authors: Mazin Z. Othman

Abstract:

This paper presents the idea of a rough controller with application to control the overhead traveling crane system. The structure of such a controller is based on a suggested concept of a fuzzy logic controller. A measure of fuzziness in rough sets is introduced. A comparison between fuzzy logic controller and rough controller has been demonstrated. The results of a simulation comparing the performance of both controllers are shown. From these results we infer that the performance of the proposed rough controller is satisfactory.

Keywords: Accuracy measure, Fuzzy Logic Controller (FLC), Overhead Traveling Crane (OTC), Rough Set Theory (RST), Roughness measure

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1704

Authors: N. Utaberta, B. Hassanpour, M. Surat, A. I. Che Ani, N.M. Tawil

Abstract:

The concerns of education and practice of architecture do not necessarily overlap. Indeed the gap between them could be seen increasingly and less frequently bridged. We suggest that changing in architecture education and clarifying the relationship between these two can help to find and address the opportunities and unique positions to bridge this gulf.

Keywords: Architecture education, Learning, Practice, Teaching

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1612

Authors: Sallama Athab, Hala Bahjat

Abstract:

Detecting object in video sequence is a challenging mission for identifying, tracking moving objects. Background removal considered as a basic step in detected moving objects tasks. Dual static cameras placed in front and rear moving platform gathered information which is used to detect objects. Background change regarding with speed and direction moving platform, so moving objects distinguished become complicated. In this paper, we propose framework allows detection moving object with variety of speed and direction dynamically. Object detection technique built on two levels the first level apply background removal and edge detection to generate moving areas. The second level apply Moving Areas Filter (MAF) then calculate Correlation Score (CS) for adjusted moving area. Merging moving areas with closer CS and marked as moving object. Experiment result is prepared on real scene acquired by dual static cameras without overlap in sense. Results showing accuracy in detecting objects compared with optical flow and Mixture Module Gaussian (MMG), Accurate ratio produced to measure accurate detection moving object.

Keywords: Background Removal, Correlation, Mixture Module Gaussian, Moving Platform, Object Detection.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2121

Authors: Ashwani K. Rana, Narottam Chand, Vinod Kapoor

Abstract:

Aggressive scaling of MOS devices requires use of ultra-thin gate oxides to maintain a reasonable short channel effect and to take the advantage of higher density, high speed, lower cost etc. Such thin oxides give rise to high electric fields, resulting in considerable gate tunneling current through gate oxide in nano regime. Consequently, accurate analysis of gate tunneling current is very important especially in context of low power application. In this paper, a simple and efficient analytical model has been developed for channel and source/drain overlap region gate tunneling current through ultra thin gate oxide n-channel MOSFET with inevitable deep submicron effect (DSME).The results obtained have been verified with simulated and reported experimental results for the purpose of validation. It is shown that the calculated tunnel current is well fitted to the measured one over the entire oxide thickness range. The proposed model is suitable enough to be used in circuit simulator due to its simplicity. It is observed that neglecting deep sub-micron effect may lead to large error in the calculated gate tunneling current. It is found that temperature has almost negligible effect on gate tunneling current. It is also reported that gate tunneling current reduces with the increase of gate oxide thickness. The impact of source/drain overlap length is also assessed on gate tunneling current.

Keywords: Gate tunneling current, analytical model, gate dielectrics, non uniform poly gate doping, MOSFET, fringing field effect and image charges.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1734

Authors: Shikha Maheshwari, Amit Srivastava

Abstract:

In medical investigations, uncertainty is a major challenging problem in making decision for doctors/experts to identify the diseases with a common set of symptoms and also has been extensively increasing in medical diagnosis problems. The theory of cross entropy for intuitionistic fuzzy sets (IFS) is an effective approach in coping uncertainty in decision making for medical diagnosis problem. The main focus of this paper is to propose a new intuitionistic fuzzy cross entropy measure (IFCEM), which aid in reducing the uncertainty and doctors/experts will take their decision easily in context of patient’s disease. It is shown that the proposed measure has some elegant properties, which demonstrates its potency. Further, it is also exemplified in detail the efficiency and utility of the proposed measure by using a real life case study of diagnosis the disease in medical science.

Keywords: Intuitionistic fuzzy cross entropy (IFCEM), intuitionistic fuzzy set (IFS), medical diagnosis, uncertainty.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2046

Authors: Al Jefferson J. Pabelic, Dennis A. Tarepe

Abstract:

Bootstrapping has gained popularity in different tests of hypotheses as an alternative in using asymptotic distribution if one is not sure of the distribution of the test statistic under a null hypothesis. This method, in general, has two variants – the parametric and the nonparametric approaches. However, issues on reliability of this method always arise in many applications. This paper addresses the issue on reliability by establishing a reliability measure in terms of quantiles with respect to asymptotic distribution, when this is approximately correct. The test of hypotheses used is Ftest. The simulated results show that using nonparametric bootstrapping in F-test gives better reliability than parametric bootstrapping with relatively higher degrees of freedom.

Keywords: F-test, nonparametric bootstrapping, parametric bootstrapping, reliability measure, tests of hypotheses.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1698

Authors: Michal Natora, Felix Franke, Klaus Obermayer

Abstract:

Linear convolutive filters are fast in calculation and in application, and thus, often used for real-time processing of continuous data streams. In the case of transient signals, a filter has not only to detect the presence of a specific waveform, but to estimate its arrival time as well. In this study, a measure is presented which indicates the performance of detectors in achieving both of these tasks simultaneously. Furthermore, a new sub-class of linear filters within the class of filters which minimize the quadratic response is proposed. The proposed filters are more flexible than the existing ones, like the adaptive matched filter or the minimum power distortionless response beamformer, and prove to be superior with respect to that measure in certain settings. Simulations of a real-time scenario confirm the advantage of these filters as well as the usefulness of the performance measure.

Keywords: Adaptive matched filter, minimum variance distortionless response, beam forming, Capon beam former, linear filters, performance measure.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1524

Authors: Cheng-Chieh Chiang, Yi-Chia Chan, Greg C. Lee

Abstract:

This paper proposes a video-based framework for face recognition to identify which faces appear in a video sequence. Our basic idea is like a tracking task - to track a selection of person candidates over time according to the observing visual features of face images in video frames. Hence, we employ the state-space model to formulate video-based face recognition by dividing this problem into two parts: the likelihood and the transition measures. The likelihood measure is to recognize whose face is currently being observed in video frames, for which two-dimensional linear discriminant analysis is employed. The transition measure estimates the probability of changing from an incorrect recognition at the previous stage to the correct person at the current stage. Moreover, extra nodes associated with head nodes are incorporated into our proposed state-space model. The experimental results are also provided to demonstrate the robustness and efficiency of our proposed approach.

Keywords: 2DLDA, face recognition, state-space model, likelihood measure, transition measure.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1687

Authors: Rajkumar Verma, Bhu Dev Sharma

Abstract:

In the present communication, the existing measures of fuzzy entropy are reviewed. A generalized parametric exponential fuzzy entropy is defined.Our study of the four essential and some other properties of the proposed measure, clearly establishes the validity of the measure as an entropy.

Keywords: fuzzy sets, fuzzy entropy, exponential entropy, exponential fuzzy entropy.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2863

Authors: C. Ardil

Abstract:

This paper discusses the use of the composite programming method to identify the optimum electric passenger automobile in multiple criteria decision making. With the composite programming approach, a set of alternatives are compared using an optimality measure that gauges how far apart they are from the optimum solution. In this paper, some key factors (range, battery, engine, maximum speed, acceleration) that customers should consider while purchasing an electric passenger car for daily use are discussed. A numerical illustration is provided to demonstrate the validity and applicability of the proximity measure approach

Keywords: electric passenger car selection, multiple criteria decision making, proximity measure method, composite programming, entropic weight method

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 332

Authors: Amina Amirat, Abdelfettah Bouri

Abstract:

If price and quantity are the fundamental building blocks of any theory of market interactions, the importance of trading volume in understanding the behavior of financial markets is clear. However, while many economic models of financial markets have been developed to explain the behavior of prices -predictability, variability, and information content- far less attention has been devoted to explaining the behavior of trading volume. In this article, we hope to expand our understanding of trading volume by developing a new measure of herding behavior based on a cross sectional dispersion of volumes betas. We apply our measure to the Toronto stock exchange using monthly data from January 2000 to December 2002. Our findings show that the herd phenomenon consists of three essential components: stationary herding, intentional herding and the feedback herding.

Keywords: Herding behavior, market return, trading volume.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2301

Authors: Masoud Saeedi, Mansour Tavakoli, Shirin Rahimi Kazerooni, Vahid Parvaresh

Abstract:

This article investigated the validity of C-test and Cloze test which purport to measure general English proficiency. To provide empirical evidence pertaining to the validity of the interpretations based on the results of these integrative language tests, their criterion-related validity was investigated. In doing so, the test of English as a foreign language (TOEFL) which is an established, standardized, and internationally administered test of general English proficiency was used as the criterion measure. Some 90 Iranian English majors participated in this study. They were seniors studying English at a university in Tehran, Iran. The results of analyses showed that there is a statistically significant correlation among participants- scores on Cloze test, C-test, and the TOEFL. Building on the findings of the study and considering criterion-related validity as the evidential basis of the validity argument, it was cautiously deducted that these tests measure the same underlying trait. However, considering the limitations of using criterion measures to validate tests, no absolute claims can be made as to the construct validity of these integrative tests.

Keywords: Integrative testing, C-test, Cloze test, theTOEFL, Validity.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3330

Authors: Jehad Al Dallal

Abstract:

Class cohesion is an important object-oriented software quality attributes, and it refers to the degree of relatedness of class attributes and methods. Several class cohesion measures are proposed in the literature, and the impact of considering the special methods (i.e., constructors, destructors, and access and delegation methods) in cohesion calculation is not thoroughly theoretically studied for most of them. In this paper, we address this issue for three popular similarity-based class cohesion measures. For each of the considered measures we theoretically study the impact of including or excluding special methods on the values that are obtained by applying the measure. This study is based on analyzing the definitions and formulas that are proposed for the measures. The results show that including/excluding special methods has a considerable effect on the obtained cohesion values and that this effect varies from one measure to another. The study shows the importance of considering the types of methods that have to be accounted for when proposing a similarity-based cohesion measure.

Keywords: Object-oriented class, software quality, class cohesion measure, class cohesion, special methods.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1672

Authors: C. Ardil

Abstract:

Intuitionistic fuzzy sets (IFS), Pythagorean fuzzy sets (PyFS), Picture fuzzy sets (PFS), q-rung orthopair fuzzy sets (q-ROF), Spherical fuzzy sets (SFS), T-spherical FS, and Neutrosophic sets (NS) are reviewed as multidimensional extensions of fuzzy sets in order to more explicitly and informatively describe the opinions of decision-making experts under uncertainty. To handle operations with standard fuzzy sets (SFS), the necessary operators; weighted arithmetic mean (WAM), weighted geometric mean (WGM), and Minkowski distance function are defined. The algorithm of the proposed proximity measure method (PMM) is provided with a multiple criteria group decision making method (MCDM) for use in a standard fuzzy set environment. To demonstrate the feasibility of the proposed method, the problem of selecting the best drone for an Air Force procurement request is used. The proximity measure method (PMM) based multidimensional standard fuzzy sets (SFS) is introduced to demonstrate its use with an issue involving unmanned combat aircraft selection.

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

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 367

Authors: Samppa Suoniemi, Harri Terho, Rami Olkkonen

Abstract:

In recent methodological articles related to structural equation modeling (SEM), the question of how to measure endogenous formative variables has been raised as an urgent, unresolved issue. This research presents an empirical application from the CRM system development context to test a recently developed technique, which makes it possible to measure endogenous formative constructs in structural models. PLS path modeling is used to demonstrate the feasibility of measuring antecedent relationships at the formative indicator level, not the formative construct level. Empirical results show that this technique is a promising approach to measure antecedent relationships of formative constructs in SEM.

Keywords: CRM system development, formative measures, PLS path modeling, research methodology.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2263

Authors: M. Bastanfard, S. Jafari, B.Jalaeian

Abstract:

Ultrasound images are very useful diagnostic tool to distinguish benignant from malignant masses of the breast. However, there is a considerable overlap between benignancy and malignancy in ultrasonic images which makes it difficult to interpret. In this paper, a new noise removal algorithm was used to improve the images and classification process. The masses are classified by wavelet transform's coefficients, morphological and textural features as a novel feature set for this goal. The Bayesian estimation theory is used to classify the tissues in three classes according to their features.

Keywords: Bayesian estimation theory, breast, ultrasound, wavelet.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1448

Authors: Pil Un Kim, Yunjung Lee, Gihyoun Lee, Jin Ho Cho, Myoung Nam Kim

Abstract:

In this paper, the vessel inscribed trigonometry (VITM) for the vessel progression orientation (VPO) is proposed in the two-dimensional fundus image. The VPO is a major factor in the optic disc (OD) detection which is a basic process in the retina analysis. To measure the VPO, skeletons of vessel are used. First, the vessels are classified into three classes as vessel end, vessel branch and vessel stem. And the chain code maps of VS are generated. Next, two farthest neighborhoods of each point on VS are searched by the proposed angle restriction. Lastly, a gradient of the straight line between two farthest neighborhoods is estimated to measure the VPO. VITM is validated by comparing with manual results and 2D Gaussian templates. It is confirmed that VPO of the proposed mensuration is correct enough to detect OD from the results of experiment which applied VITM to detect OD in fundus images.

Keywords: Angle measurement, Optic disc, Retina vessel, Vessel progression orientation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1417

Authors: Supachai Supmak, Yachai Limpiyakorn

Abstract:

Mutation testing can be applied for the quality assessment of test cases. Prioritization of mutation test generation has been a critical element of the industry practice that would contribute to the evaluation of test cases. The industry generally delivers the product under the condition of time to the market and thus, inevitably sacrifices software testing tasks, even though many test cases are required for software verification. This paper presents an approach of applying a social network centrality measure, PageRank, to prioritize mutation test generation. The source code with the highest values of PageRank, will be focused first when developing their test cases as these modules are vulnerable for defects or anomalies which may cause the consequent defects in many other associated modules. Moreover, the approach would help identify the reducible test cases in the test suite, still maintaining the same criteria as the original number of test cases.

Keywords: Software testing, mutation test, network centrality measure, test case prioritization.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 547

Authors: Wen-Lung Huang, Shih-Pin Chen

Abstract:

This paper investigates the optimization problem of multi-product aggregate production planning (APP) with fuzzy data. From a comprehensive viewpoint of conserving the fuzziness of input information, this paper proposes a method that can completely describe the membership function of the performance measure. The idea is based on the well-known Zadeh-s extension principle which plays an important role in fuzzy theory. In the proposed solution procedure, a pair of mathematical programs parameterized by possibility level a is formulated to calculate the bounds of the optimal performance measure at a . Then the membership function of the optimal performance measure is constructed by enumerating different values of a . Solutions obtained from the proposed method contain more information, and can offer more chance to achieve the feasible disaggregate plan. This is helpful to the decision-maker in practical applications.

Keywords: fuzzy data, aggregate production planning, membership function, parametric programming

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1746

Authors: Erna T. Herdiani, Maman A. Djauhari

Abstract:

In recent years, the use of vector variance as a measure of multivariate variability has received much attention in wide range of statistics. This paper deals with a more economic measure of multivariate variability, defined as vector variance minus all duplication elements. For high dimensional data, this will increase the computational efficiency almost 50 % compared to the original vector variance. Its sampling distribution will be investigated to make its applications possible.

Keywords: Asymptotic distribution, covariance matrix, likelihood ratio test, vector variance.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1576

Authors: B. Farhadinia

Abstract:

In this article, it is considered a class of optimal control problems constrained by differential and integral constraints are called canonical form. A modified measure theoretical approach is introduced to solve this class of optimal control problems.

Keywords: control problem, Canonical form, Measure theory.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1203

Authors: Z. Haddad, C. Abid, O. Rahli, O. Margeat, W. Dachraoui, A. Mataoui

Abstract:

The present study aims to measure the volumetric mass density of NiPd-heptane nanofluids synthesized using a one step method known as thermal decomposition of metal-surfactant complexes. The particle concentration is up to 7.55g/l and the temperature range of the experiment is from 20°C to 50°C. The measured values were compared with the mixture theory and good agreement between the theoretical equation and measurement were obtained. Moreover, the available nanofluids volumetric mass density data in the literature is reviewed.

Keywords: NiPd nanoparticles, nanofluids, volumetric mass density, stability.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2668

Authors: Razib M. Othman, Safaai Deris, Rosli M. Illias, Hany T. Alashwal, Rohayanti Hassan, FarhanMohamed

Abstract:

The most important property of the Gene Ontology is the terms. These control vocabularies are defined to provide consistent descriptions of gene products that are shareable and computationally accessible by humans, software agent, or other machine-readable meta-data. Each term is associated with information such as definition, synonyms, database references, amino acid sequences, and relationships to other terms. This information has made the Gene Ontology broadly applied in microarray and proteomic analysis. However, the process of searching the terms is still carried out using traditional approach which is based on keyword matching. The weaknesses of this approach are: ignoring semantic relationships between terms, and highly depending on a specialist to find similar terms. Therefore, this study combines semantic similarity measure and genetic algorithm to perform a better retrieval process for searching semantically similar terms. The semantic similarity measure is used to compute similitude strength between two terms. Then, the genetic algorithm is employed to perform batch retrievals and to handle the situation of the large search space of the Gene Ontology graph. The computational results are presented to show the effectiveness of the proposed algorithm.

Keywords: Gene Ontology, Semantic similarity measure, Genetic algorithm, Ontology search

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1490

Authors: Georgi Yordanov Georgiev, Michael Daly, Erin Gombos, Amrit Vinod, Gajinder Hoonjan

Abstract:

Measures of complexity and entropy have not converged to a single quantitative description of levels of organization of complex systems. The need for such a measure is increasingly necessary in all disciplines studying complex systems. To address this problem, starting from the most fundamental principle in Physics, here a new measure for quantity of organization and rate of self-organization in complex systems based on the principle of least (stationary) action is applied to a model system - the central processing unit (CPU) of computers. The quantity of organization for several generations of CPUs shows a double exponential rate of change of organization with time. The exact functional dependence has a fine, S-shaped structure, revealing some of the mechanisms of self-organization. The principle of least action helps to explain the mechanism of increase of organization through quantity accumulation and constraint and curvature minimization with an attractor, the least average sum of actions of all elements and for all motions. This approach can help describe, quantify, measure, manage, design and predict future behavior of complex systems to achieve the highest rates of self organization to improve their quality. It can be applied to other complex systems from Physics, Chemistry, Biology, Ecology, Economics, Cities, network theory and others where complex systems are present.

Keywords: Organization, self-organization, complex system, complexification, quantitative measure, principle of least action, principle of stationary action, attractor, progressive development, acceleration, stochastic.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1641

Authors: S. S. Mishra

Abstract:

In this paper, an attempt is made to compute the total optimal cost of interdependent queuing system with controllable arrival rates as an important performance measure of the system. An example of application has also been presented to exhibit the use of the model. Finally, numerical demonstration based on a computing algorithm and variational effects of the model with the help of the graph have also been presented.

Keywords: Computing, Controllable arrival rate, Optimum performance measure.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1467

Authors: Aritra Acharyya, Moumita Mukherjee, J. P. Banerjee

Abstract:

A generalized method for small-signal simulation of avalanche noise in Mixed Tunneling Avalanche Transit Time (MITATT) device is presented in this paper where the effect of series resistance is taken into account. The method is applied to a millimeter-wave Double Drift Region (DDR) MITATT device based on Silicon to obtain noise spectral density and noise measure as a function of frequency for different values of series resistance. It is found that noise measure of the device at the operating frequency (122 GHz) with input power density of 1010 Watt/m2 is about 35 dB for hypothetical parasitic series resistance of zero ohm (estimated junction temperature = 500 K). Results show that the noise measure increases as the value of parasitic resistance increases.

Keywords: Noise Analysis, Silicon MITATT, Admittancecharacteristics, Noise spectral density.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1609

Authors: Asadollah Aghajani, Yaghoub Jalilian

Abstract:

Using the concept of measure of noncompactness, we present some results concerning the existence, uniform local attractivity and global attractivity of solutions for a functional integral equation. Our results improve and extend some previous known results and based on weaker conditions. Some examples which show that our results are applicable when the previous results are inapplicable are also included.

Keywords: Functional integral equation, fixed-point, measure of noncompactness, attractive solution, asymptotic stability.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1255

Authors: Feddaoui Amina

Abstract:

Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: Income, smoothing, “Eckel”, French companies.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1007

Authors: C. Ardil

Abstract:

Being effective in every organizational activity has become necessary due to the escalating level of competition in all areas of corporate life. In the context of supply chain management, aircraft supplier selection is currently one of the most crucial activities. It is possible to choose the best aircraft supplier and deliver efficiency in terms of cost, quality, delivery time, economic status, and institutionalization if a systematic supplier selection approach is used. In this study, an effective multiple criteria decision-making methodology, proximity measure method (PMM), is used within a fuzzy environment based on the vague structure of the real working environment. The best appropriate aircraft suppliers are identified and ranked after the proposed multiple criteria decision making technique is used in a real-life scenario.

Keywords: Aircraft supplier selection, multiple criteria decision making, fuzzy sets, proximity measure method, Minkowski distance family function, Hausdorff distance function, PMM, MCDM

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 350