Search results for: Bank Lending Channel
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 989

Search results for: Bank Lending Channel

329 The Determinants of Voluntary Disclosure in Croatia

Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

Abstract:

Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analyzed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.

Keywords: Annual report, Croatian companies, Disclosure index, Voluntary disclosure.

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328 The Automated Selective Acquisition System

Authors: Atisthan Wuttimanop, Suchada Rianmora

Abstract:

To support design process for launching the product on time, reverse engineering (RE) process has been introduced for quickly generating 3D CAD model from its physical object. The accuracy of the 3D CAD model depends upon the data acquisition technique selected, contact or non-contact methods. In order to reduce times used for acquiring surface and eliminating noises, the automated selective acquisition system has been developed and presented in this research as the alternative channel for non-contact acquisition technique where the data is selectively and locally scanned contour by contour without performing data reduction process. The results present as the organized contour points which are directly used to generate 3D virtual model. The comparison between the proposed technique and another non-contact scanning technique has been presented and discussed.

Keywords: Automated selective acquisition system, Non-contact acquisition, Reverse engineering, 3D scanners.

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327 A Method for Modeling Multiple Antenna Channels

Authors: S. Rajabi, M. ArdebiliPoor, M. Shahabadi

Abstract:

In this paper we propose a method for modeling the correlation between the received signals by two or more antennas operating in a multipath environment. Considering the maximum excess delay in the channel being modeled, an elliptical region surrounding both transmitter and receiver antennas is produced. A number of scatterers are randomly distributed in this region and scatter the incoming waves. The amplitude and phase of incoming waves are computed and used to obtain statistical properties of the received signals. This model has the distinguishable advantage of being applicable for any configuration of antennas. Furthermore the common PDF (Probability Distribution Function) of received wave amplitudes for any pair of antennas can be calculated and used to produce statistical parameters of received signals.

Keywords: MIMO (Multiple Input Multiple Output), SIMO (Single Input Multiple Output), GBSBEM (Geometrically Based Single Bounce Elliptical Model).

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326 Enhanced Performance of an All-Vanadium Redox Flow Battery Employing Graphene Modified Carbon Paper Electrodes

Authors: Barun Chakrabarti, Dan Nir, Vladimir Yufit, P. V. Aravind, Nigel Brandon

Abstract:

Fuel cell grade gas-diffusion layer carbon paper (CP) electrodes are subjected to electrophoresis in N,N’-dimethylformamide (DMF) consisting of reduced graphene oxide (rGO). The rGO modified electrodes are compared with CP in a single asymmetric all-vanadium redox battery system (employing a double serpentine flow channel for each half-cell). Peak power densities improved by 4% when the rGO deposits were facing the ion-exchange membrane (cell performance was poorer when the rGO was facing the flow field). Cycling of the cells showed least degradation of the CP electrodes that were coated with rGO in comparison to pristine samples.

Keywords: All-vanadium redox flow batteries, carbon paper electrodes, electrophoretic deposition, reduced graphene oxide.

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325 Parametric Analysis of Solid Oxide Fuel Cell Using Lattice Boltzmann Method

Authors: Abir Yahya, Hacen Dhahri, Khalifa Slimi

Abstract:

The present paper deals with a numerical simulation of temperature field inside a solid oxide fuel cell (SOFC) components. The temperature distribution is investigated using a co-flow planar SOFC comprising the air and fuel channel and two-ceramic electrodes, anode and cathode, separated by a dense ceramic electrolyte. The Lattice Boltzmann method (LBM) is used for the numerical simulation of the physical problem. The effects of inlet temperature, anode thermal conductivity and current density on temperature distribution are discussed. It was found that temperature distribution is very sensitive to the inlet temperature and the current density.

Keywords: Solid oxide fuel cell, Heat sources, temperature, Lattice Boltzmann method.

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324 Marketing Strategy Analysis of Boon Rawd Brewery Company

Authors: Sinee Sankrusme

Abstract:

Boon Rawd Brewery is a beer company based in Thailand that has an exemplary image, both as a good employer and a well-managed company with a strong record of social responsibility. The most famous of the company’s products is Singha beer. To study the company’s marketing strategy, a case study analysis was conducted together with qualitative research methods. The study analyzed the marketing strategy of Boon Rawd Brewery before the liberalization of the liquor market in 2000. The company’s marketing strategies consisted of the following: product line strategy, product development strategy, block channel strategy, media strategy, trade strategy, and consumer incentive strategy. Additionally, the company employed marketing mix strategy based on the 4Ps: product, price, promotion and place (of distribution).

Keywords: Beer, Boon Rawd Brewery Company, Marketing Strategy.

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323 Prioritizing Service Quality Dimensions:A Neural Network Approach

Authors: A. Golmohammadi, B. Jahandideh

Abstract:

One of the determinants of a firm-s prosperity is the customers- perceived service quality and satisfaction. While service quality is wide in scope, and consists of various dimensions, there may be differences in the relative importance of these dimensions in affecting customers- overall satisfaction of service quality. Identifying the relative rank of different dimensions of service quality is very important in that it can help managers to find out which service dimensions have a greater effect on customers- overall satisfaction. Such an insight will consequently lead to more effective resource allocation which will finally end in higher levels of customer satisfaction. This issue –despite its criticality- has not received enough attention so far. Therefore, using a sample of 240 bank customers in Iran, an artificial neural network is developed to address this gap in the literature. As customers- evaluation of service quality is a subjective process, artificial neural networks –as a brain metaphor- may appear to have a potentiality to model such a complicated process. Proposing a neural network which is able to predict the customers- overall satisfaction of service quality with a promising level of accuracy is the first contribution of this study. In addition, prioritizing the service quality dimensions in affecting customers- overall satisfaction –by using sensitivity analysis of neural network- is the second important finding of this paper.

Keywords: service quality, customer satisfaction, relativeimportance, artificial neural network.

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322 A Generator from Cascade Markov Model for Packet Loss and Subsequent Bit Error Description

Authors: Jaroslav Polec, Viliam Hirner, Michal Martinovič, Kvetoslava Kotuliaková

Abstract:

In this paper we present a novel error model for packet loss and subsequent error description. The proposed model simulates the error performance of wireless communication link. The model is designed as two independent Markov chains, where the first one is used for packet generation and the second one generates correctly and incorrectly transmitted bits for received packets from the first chain. The statistical analyses of real communication on the wireless link are used for determination of model-s parameters. Using the obtained parameters and the implementation of the generator, we collected generated traffic. The obtained results generated by proposed model are compared with the real data collection.

Keywords: Wireless channel, error model, Markov chain, Elliot model, Gilbert model, generator, IEEE 802.11.

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321 Bandwidth Allocation for ABR Service in Cellular Networks

Authors: Khaja Kamaluddin, Muhammed Yousoof

Abstract:

Available Bit Rate Service (ABR) is the lower priority service and the better service for the transmission of data. On wireline ATM networks ABR source is always getting the feedback from switches about increase or decrease of bandwidth according to the changing network conditions and minimum bandwidth is guaranteed. In wireless networks guaranteeing the minimum bandwidth is really a challenging task as the source is always in mobile and traveling from one cell to another cell. Re establishment of virtual circuits from start to end every time causes the delay in transmission. In our proposed solution we proposed the mechanism to provide more available bandwidth to the ABR source by re-usage of part of old Virtual Channels and establishing the new ones. We want the ABR source to transmit the data continuously (non-stop) inorderto avoid the delay. In worst case scenario at least minimum bandwidth is to be allocated. In order to keep the data flow continuously, priority is given to the handoff ABR call against new ABR call.

Keywords: Bandwidth allocation, Virtual Channel (VC), CBR, ABR, MCR and QOS.

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320 Monitoring of Spectrum Usage and Signal Identification Using Cognitive Radio

Authors: O. S. Omorogiuwa, E. J. Omozusi

Abstract:

The monitoring of spectrum usage and signal identification, using cognitive radio, is done to identify frequencies that are vacant for reuse. It has been established that ‘internet of things’ device uses secondary frequency which is free, thereby facing the challenge of interference from other users, where some primary frequencies are not being utilised. The design was done by analysing a specific frequency spectrum, checking if all the frequency stations that range from 87.5-108 MHz are presently being used in Benin City, Edo State, Nigeria. From the results, it was noticed that by using Software Defined Radio/Simulink, we were able to identify vacant frequencies in the range of frequency under consideration. Also, we were able to use the significance of energy detection threshold to reuse this vacant frequency spectrum, when the cognitive radio displays a zero output (that is decision H0), meaning that the channel is unoccupied. Hence, the analysis was able to find the spectrum hole and identify how it can be reused.

Keywords: Spectrum, interference, telecommunication, cognitive radio, frequency.

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319 Performance Analysis of M-Ary Pulse Position Modulation in Multihop Multiple Input Multiple Output-Free Space Optical System over Uncorrelated Gamma-Gamma Atmospheric Turbulence Channels

Authors: Hechmi Saidi, Noureddine Hamdi

Abstract:

The performance of Decode and Forward (DF) multihop Free Space Optical ( FSO) scheme deploying Multiple Input Multiple Output (MIMO) configuration under Gamma-Gamma (GG) statistical distribution, that adopts M-ary Pulse Position Modulation (MPPM) coding, is investigated. We have extracted exact and estimated values of Symbol-Error Rates (SERs) respectively. A closed form formula related to the Probability Density Function (PDF) is expressed for our designed system. Thanks to the use of DF multihop MIMO FSO configuration and MPPM signaling, atmospheric turbulence is combatted; hence the transmitted signal quality is improved.

Keywords: FSO, MIMO, MIMO, multihop, DF, SER, GG channel.

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318 Aerodynamic Designing of Supersonic Centrifugal Compressor Stages

Authors: Y. Galerkin, A. Rekstin, K. Soldatova

Abstract:

Universal modeling method well proven for industrial compressors was applied for design of the high flow rate supersonic stage. Results were checked by ANSYS CFX and NUMECA Fine Turbo calculations. The impeller appeared to be very effective at transonic flow velocities. Stator elements efficiency is acceptable at design Mach numbers too. Their loss coefficient versus inlet flow angle performances correlates well with Universal modeling prediction. The impeller demonstrates ability of satisfactory operation at design flow rate. Supersonic flow behavior in the impeller inducer at the shroud blade to blade surface Φ des deserves additional study.

Keywords: Centrifugal compressor stage, supersonic impeller, inlet flow angle, loss coefficient, return channel, shock wave, vane diffuser.

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317 A Bi-Objective Model for Location-Allocation Problem within Queuing Framework

Authors: Amirhossein Chambari, Seyed Habib Rahmaty, Vahid Hajipour, Aida Karimi

Abstract:

This paper proposes a bi-objective model for the facility location problem under a congestion system. The idea of the model is motivated by applications of locating servers in bank automated teller machines (ATMS), communication networks, and so on. This model can be specifically considered for situations in which fixed service facilities are congested by stochastic demand within queueing framework. We formulate this model with two perspectives simultaneously: (i) customers and (ii) service provider. The objectives of the model are to minimize (i) the total expected travelling and waiting time and (ii) the average facility idle-time. This model represents a mixed-integer nonlinear programming problem which belongs to the class of NP-hard problems. In addition, to solve the model, two metaheuristic algorithms including nondominated sorting genetic algorithms (NSGA-II) and non-dominated ranking genetic algorithms (NRGA) are proposed. Besides, to evaluate the performance of the two algorithms some numerical examples are produced and analyzed with some metrics to determine which algorithm works better.

Keywords: Queuing, Location, Bi-objective, NSGA-II, NRGA

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316 Quartz Crystal Microbalance Holder Design for On-Line Sensing in Liquid Applications

Authors: M. A. Amer, J. A. Chávez, M. J. García-Hernández, J. Salazar, A. Turó

Abstract:

In this paper, the design of a QCM sensor for liquid media measurements in vertical position is described. A rugged and low-cost proof holder has been designed, the cost of which is significantly lower than those of traditional commercial holders. The crystal is not replaceable but it can be easily cleaned. Its small volume permits to be used by dipping it in the liquid with the desired location and orientation. The developed design has been experimentally validated by measuring changes in the resonance frequency and resistance of the QCM sensor immersed vertically in different calibrated aqueous glycerol solutions. The obtained results show a great agreement with the Kanazawa theoretical expression. Consequently, the designed QCM sensor would be appropriate for sensing applications in liquids, and might take part of a future on-line multichannel low-cost QCM-based measurement system.

Keywords: Holder design, liquid-media measurements, multi-channel measurements, QCM.

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315 Multiuser Detection in CDMA Fast Fading Multipath Channel using Heuristic Genetic Algorithms

Authors: Muhammad Naeem, Syed Ismail Shah, Habibullah Jamal

Abstract:

In this paper, a simple heuristic genetic algorithm is used for Multistage Multiuser detection in fast fading environments. Multipath channels, multiple access interference (MAI) and near far effect cause the performance of the conventional detector to degrade. Heuristic Genetic algorithms, a rapidly growing area of artificial intelligence, uses evolutionary programming for initial search, which not only helps to converge the solution towards near optimal performance efficiently but also at a very low complexity as compared with optimal detector. This holds true for Additive White Gaussian Noise (AWGN) and multipath fading channels. Experimental results are presented to show the superior performance of the proposed techque over the existing methods.

Keywords: Genetic Algorithm (GA), Multiple AccessInterference (MAI), Multistage Detectors (MSD), SuccessiveInterference Cancellation.

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314 Typological Study of Traditional Mosque Ornamentation in Malaysia – Prospect of Traditional Ornament in Urban Mosque

Authors: N. Utaberta, S. D. M. Sojak, M. Surat, A. I. Che-Ani, M.M. Tahir

Abstract:

Since the admission of Islam onto the Malay World in 16th century, the Malay culture began to grow in line with the teachings of Islam as a guide of life. Mosque become a symbol of Muslim communities, as well as the cultural values that have been adapted represent the maturity and readiness of Malay Muslim in manifest a lifestyle tradition into the community. Refinement of ornament that used to take from Hindu-Buddhist beliefs before were adopted and refined to the Islamic values based on the teachings of al-Quran and as-Sunnah delivered a certain message to convey a meaning to the observer. The main purpose of this paper is to analyze the typology and classification of ornaments in Malaysia-s traditional mosque as a channel to the community towards understanding of the identity and also the framework of design thinking in ornaments particularly to the urban mosques in Malaysia.

Keywords: Aesthetic, Malay Traditional Mosque, Ornamentation, Symbolism

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313 CO-OFDM DSP Channel Estimation

Authors: Pranav Ravikumar, Arunabha Bera, Vijay K. Mehra, Anand Kumar

Abstract:

This paper solves the Non Linear Schrodinger Equation using the Split Step Fourier method for modeling an optical fiber. The model generates a complex wave of optical pulses and using the results obtained two graphs namely Loss versus Wavelength and Dispersion versus Wavelength are generated. Taking Chromatic Dispersion and Polarization Mode Dispersion losses into account, the graphs generated are compared with the graphs formulated by JDS Uniphase Corporation which uses standard values of dispersion for optical fibers. The graphs generated when compared with the JDS Uniphase Corporation plots were found to be more or less similar thus verifying that the model proposed is right. MATLAB software was used for doing the modeling.

Keywords: Modulation, Non Linear Schrodinger Equation, Optical fiber, Split Step Fourier Method.

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312 Blind Identification and Equalization of CDMA Signals Using the Levenvberg-Marquardt Algorithm

Authors: Mohammed Boutalline, Imad Badi, Belaid Bouikhalene, Said Safi

Abstract:

In this paper we describe the Levenvberg-Marquardt (LM) algorithm for identification and equalization of CDMA signals received by an antenna array in communication channels. The synthesis explains the digital separation and equalization of signals after propagation through multipath generating intersymbol interference (ISI). Exploiting discrete data transmitted and three diversities induced at the reception, the problem can be composed by the Block Component Decomposition (BCD) of a tensor of order 3 which is a new tensor decomposition generalizing the PARAFAC decomposition. We optimize the BCD decomposition by Levenvberg-Marquardt method gives encouraging results compared to classical alternating least squares algorithm (ALS). In the equalization part, we use the Minimum Mean Square Error (MMSE) to perform the presented method. The simulation results using the LM algorithm are important.

Keywords: Identification and equalization, communication channel, Levenvberg-Marquardt, tensor decomposition

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311 Low Cost Surface Electromyographic Signal Amplifier Based On Arduino Microcontroller

Authors: Igor Luiz Bernardes de Moura, Luan Carlos de Sena Monteiro Ozelim, Fabiano Araujo Soares

Abstract:

The development of an low cost acquisition system of S-EMG signals which are reliable, comfortable for the user and with high mobility shows to be a relevant proposition in modern biomedical engineering scenario. In the study, the sampling capacity of the Arduino microcontroller Atmel Atmega328 with an A / D converter with 10-bit resolution and its reconstructing capability of a signal of surface electromyography is analyzed. An electronic circuit to capture the signal through two differential channels was designed, signals from Biceps Brachialis of a healthy man of 21 years was acquired to test the system prototype. ARV, MDF, MNF and RMS estimators were used to compare de acquired signals with physiological values. The Arduino was configured with a sampling frequency of 1.5kHz for each channel, and the tests with the circuit designed offered a SNR of 20.57dB.

Keywords: Eletromyography, Arduino, Low-Cost, Atmel Atmega328 microcontroller.

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310 Prioritizing Service Quality Dimensions: A Neural Network Approach

Authors: A. Golmohammadi, B. Jahandideh

Abstract:

One of the determinants of a firm-s prosperity is the customers- perceived service quality and satisfaction. While service quality is wide in scope, and consists of various dimensions, there may be differences in the relative importance of these dimensions in affecting customers- overall satisfaction of service quality. Identifying the relative rank of different dimensions of service quality is very important in that it can help managers to find out which service dimensions have a greater effect on customers- overall satisfaction. Such an insight will consequently lead to more effective resource allocation which will finally end in higher levels of customer satisfaction. This issue – despite its criticality- has not received enough attention so far. Therefore, using a sample of 240 bank customers in Iran, an artificial neural network is developed to address this gap in the literature. As customers- evaluation of service quality is a subjective process, artificial neural networks –as a brain metaphor- may appear to have a potentiality to model such a complicated process. Proposing a neural network which is able to predict the customers- overall satisfaction of service quality with a promising level of accuracy is the first contribution of this study. In addition, prioritizing the service quality dimensions in affecting customers- overall satisfaction –by using sensitivity analysis of neural network- is the second important finding of this paper.

Keywords: service quality, customer satisfaction, relative importance, artificial neural network.

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309 Entrepreneurial Predisposition and Intention of Students from the IFRN – Mossoró, Brazil

Authors: Giovane Gurgel, Cristina S. Rodrigues, Filipa D. Vieira

Abstract:

IFRN – Mossoró is a Brazilian technical education institute that develops several activities to encourage entrepreneurship, such as a curricular discipline about enterprise management and the existence of a business incubator. Despite efforts, the business incubator does not produce the expected effects. Therefore, what predisposes students to start their own business? If literature review explores determinant factors like the family and personal characteristics, it can be sustained that entrepreneurship skills can be taught since primary level, until university level. This paper presents the results of research project “Empreende IFRN” to understand the entrepreneurial predisposition and intention of the students from technical level courses. Data from 365 students from technical level courses reveal an increased entrepreneurial intention of students during time (from a 2 years period to someday in the future). The entrepreneurial behavior of parents affects students’ perception about starting their own business. Students also present a cautions behavior, preferring bank deposit and investment fund instead starting a business.

Keywords: Brazil, Entrepreneurial intention, Entrepreneurship, Secondary technical students.

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308 The Performance Improvement of Automatic Modulation Recognition Using Simple Feature Manipulation, Analysis of the HOS, and Voted Decision

Authors: Heroe Wijanto, Sugihartono, Suhartono Tjondronegoro, Kuspriyanto

Abstract:

The use of High Order Statistics (HOS) analysis is expected to provide so many candidates of features that can be selected for pattern recognition. More candidates of the feature can be extracted using simple manipulation through a specific mathematical function prior to the HOS analysis. Feature extraction method using HOS analysis combined with Difference to the Nth-Power manipulation has been examined in application for Automatic Modulation Recognition (AMR) to perform scheme recognition of three digital modulation signal, i.e. QPSK-16QAM-64QAM in the AWGN transmission channel. The simulation results is reported when the analysis of HOS up to order-12 and the manipulation of Difference to the Nth-Power up to N = 4. The obtained accuracy rate of AMR using the method of Simple Decision obtained 90% in SNR > 10 dB in its classifier, while using the method of Voted Decision is 96% in SNR > 2 dB.

Keywords: modulation, automatic modulation recognition, feature analysis, feature manipulation.

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307 A Low Complexity Frequency Offset Estimation for MB-OFDM based UWB Systems

Authors: Wang Xue, Liu Dan, Liu Ying, Wang Molin, Qian Zhihong

Abstract:

A low-complexity, high-accurate frequency offset estimation for multi-band orthogonal frequency division multiplexing (MB-OFDM) based ultra-wide band systems is presented regarding different carrier frequency offsets, different channel frequency responses, different preamble patterns in different bands. Utilizing a half-cycle Constant Amplitude Zero Auto Correlation (CAZAC) sequence as the preamble sequence, the estimator with a semi-cross contrast scheme between two successive OFDM symbols is proposed. The CRLB and complexity of the proposed algorithm are derived. Compared to the reference estimators, the proposed method achieves significantly less complexity (about 50%) for all preamble patterns of the MB-OFDM systems. The CRLBs turn out to be of well performance.

Keywords: CAZAC, Frequency Offset, Semi-cross Contrast, MB-OFDM, UWB

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306 Estimation of Wind Characteristics and Energy Yield at Different Towns in Libya

Authors: Farag Ahwide, Souhel Bousheha

Abstract:

A technical assessment has been made of electricity generation, considering wind turbines ranging between Vestas (V80-2.0 MW and V112-3.0 MW) and the air density is equal to 1.225 Kg/m3, at different towns in Libya. Wind speed might have been measured each 3 hours during 10 m stature at a time for 10 quite sometime between 2000 Furthermore 2009, these towns which are spotted on the bank from claiming Mediterranean ocean also how in the desert, which need aid Derna 1, Derna 2, Shahat, Benghazi, Ajdabya, Sirte, Misurata, Tripoli-Airport, Al-Zawya, Al-Kofra, Sabha, Nalut. The work presented long term "wind data analysis in terms of annual, seasonal, monthly and diurnal variations at these sites. Wind power density with different heights has been studied. Excel sheet program was used to calculate the values of wind power density and the values of wind speed frequency for the stations; their seasonally values have been estimated. Limit variable with rated wind pace to 10 different wind turbines need to be been estimated, which is used to focus those required yearly vitality yield of a wind vitality change framework (WECS), acknowledging wind turbines extending between 600 kW and 3000 kW).

Keywords: Energy yield, wind turbines, wind speed, wind power density.

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305 Deformation of Water Waves by Geometric Transitions with Power Law Function Distribution

Authors: E. G. Bautista, J. M. Reyes, O. Bautista, J. C. Arcos

Abstract:

In this work, we analyze the deformation of surface waves in shallow flows conditions, propagating in a channel of slowly varying cross-section. Based on a singular perturbation technique, the main purpose is to predict the motion of waves by using a dimensionless formulation of the governing equations, considering that the longitudinal variation of the transversal section obey a power-law distribution. We show that the spatial distribution of the waves in the varying cross-section is a function of a kinematic parameter,κ , and two geometrical parameters εh and w ε . The above spatial behavior of the surface elevation is modeled by an ordinary differential equation. The use of single formulas to model the varying cross sections or transitions considered in this work can be a useful approximation to natural or artificial geometrical configurations.

Keywords: Surface waves, Asymptotic solution, Power law function, Non-dispersive waves.

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304 Effect of Multiple Taxation on Investments in Small and Medium Enterprises in Enugu State, Nigeria

Authors: Ebere U. Okolo, Eunice C. Okpalaojiego, Chimaobi V. Okolo

Abstract:

Some investors prefer to keep their money in the bank rather than invest in Small and Medium Enterprise (SME) due to the high cost of running small and medium scale enterprise in Enugu State. This cost primarily concerns multiple-taxation, enormous tax burdens, levies and charges. This study examines the effect of multiple-taxation on the investments in SMEs. The study used survey design with SME population of 80. Questionnaire was used to collect data. Simple percentages/frequencies were used to analyze the data and the research hypotheses were tested with ANOVA. It was found that multiple taxation has negative effect on SMEs investment. Furthermore, the relationship between SMEs investment and its ability to pay tax is significant. The researcher recommends that government should develop a tax policy that considers the enhancement of SMEs’ capital allowance when imposing taxes. Government should also consider a tax policy that encourages investment in SMEs by consolidating all taxes in one slot and latter disseminate to various government purses rather than having many closely related but different taxes at the same time.

Keywords: Investments, multiple taxation, small and medium enterprises.

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303 RBF modeling of Incipient Motion of Plane Sand Bed Channels

Authors: Gopu Sreenivasulu, Bimlesh Kumar, Achanta Ramakrishna Rao

Abstract:

To define or predict incipient motion in an alluvial channel, most of the investigators use a standard or modified form of Shields- diagram. Shields- diagram does give a process to determine the incipient motion parameters but an iterative one. To design properly (without iteration), one should have another equation for resistance. Absence of a universal resistance equation also magnifies the difficulties in defining the model. Neural network technique, which is particularly useful in modeling a complex processes, is presented as a tool complimentary to modeling incipient motion. Present work develops a neural network model employing the RBF network to predict the average velocity u and water depth y based on the experimental data on incipient condition. Based on the model, design curves have been presented for the field application.

Keywords: Incipient motion, Prediction error, Radial-Basisfunction, Sediment transport, Shields' diagram.

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302 Operational Risk – Scenario Analysis

Authors: Milan Rippel, Petr Teply

Abstract:

This paper focuses on operational risk measurement techniques and on economic capital estimation methods. A data sample of operational losses provided by an anonymous Central European bank is analyzed using several approaches. Loss Distribution Approach and scenario analysis method are considered. Custom plausible loss events defined in a particular scenario are merged with the original data sample and their impact on capital estimates and on the financial institution is evaluated. Two main questions are assessed – What is the most appropriate statistical method to measure and model operational loss data distribution? and What is the impact of hypothetical plausible events on the financial institution? The g&h distribution was evaluated to be the most suitable one for operational risk modeling. The method based on the combination of historical loss events modeling and scenario analysis provides reasonable capital estimates and allows for the measurement of the impact of extreme events on banking operations.

Keywords: operational risk, scenario analysis, economic capital, loss distribution approach, extreme value theory, stress testing

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301 Impact of the Decoder Connection Schemes on Iterative Decoding of GPCB Codes

Authors: Fouad Ayoub, Mohammed Lahmer, Mostafa Belkasmi, El Houssine Bouyakhf

Abstract:

In this paper we present a study of the impact of connection schemes on the performance of iterative decoding of Generalized Parallel Concatenated block (GPCB) constructed from one step majority logic decodable (OSMLD) codes and we propose a new connection scheme for decoding them. All iterative decoding connection schemes use a soft-input soft-output threshold decoding algorithm as a component decoder. Numerical result for GPCB codes transmitted over Additive White Gaussian Noise (AWGN) channel are provided. It will show that the proposed scheme is better than Hagenauer-s scheme and Lucas-s scheme [1] and slightly better than the Pyndiah-s scheme.

Keywords: Generalized parallel concatenated block codes, OSMLD codes, threshold decoding, iterative decoding scheme, and performance.

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300 Speckle Reducing Contourlet Transform for Medical Ultrasound Images

Authors: P.S. Hiremath, Prema T. Akkasaligar, Sharan Badiger

Abstract:

Speckle noise affects all coherent imaging systems including medical ultrasound. In medical images, noise suppression is a particularly delicate and difficult task. A tradeoff between noise reduction and the preservation of actual image features has to be made in a way that enhances the diagnostically relevant image content. Even though wavelets have been extensively used for denoising speckle images, we have found that denoising using contourlets gives much better performance in terms of SNR, PSNR, MSE, variance and correlation coefficient. The objective of the paper is to determine the number of levels of Laplacian pyramidal decomposition, the number of directional decompositions to perform on each pyramidal level and thresholding schemes which yields optimal despeckling of medical ultrasound images, in particular. The proposed method consists of the log transformed original ultrasound image being subjected to contourlet transform, to obtain contourlet coefficients. The transformed image is denoised by applying thresholding techniques on individual band pass sub bands using a Bayes shrinkage rule. We quantify the achieved performance improvement.

Keywords: Contourlet transform, Despeckling, Pyramidal directionalfilter bank, Thresholding.

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