Search results for: financial risk behavior

Authors: Gilbert Ndjatou

Abstract:

We propose a formal framework for the specification of the behavior of a system of agents, as well as those of the constituting agents. This framework allows us to model each agent-s effectoric capability including its interactions with the other agents. We also provide an algorithm based on Milner-s "observation equivalence" to derive an agent-s perception of its task domain situations from its effectoric capability, and use "system computations" to model the coordinated efforts of the agents in the system . Formal definitions of the concept of "behavior equivalence" of two agents and that of system computations equivalence for an agent are also provided.

Keywords: Multiagent system, object system, observation equivalence, reactive systems.

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Authors: Pradeep Kulshrestha, Maulana Ayoub Ali

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The level of penetration of Islamic banking products and services has recorded a reasonable growth at an exponential rate in many parts of the world. There are many factors which have contributed to this growth including, but not limited to the rapid growth of number of Muslims who are uncomfortable with the conventional ways of banking, interest and higher interest rates scheduled by conventional banks and financial institutions as well as the financial inclusion campaign conducted in many countries. The system is facing legal challenges which open the research fdoor for practitioners and academicians for the sake of finding out solutions to those challenges. This paper tries to investigate the development of the Islamic banking system in the United Kingdom (UK), Saudi Arabia, Malaysia, Iran, Kenya, Nigeria and Uganda in order to understand the modalities which have been employed to run an Islamic banking system in the aforementioned countries. The methodology which has been employed in doing this research paper is Doctrinal, of which legislations, policies and other legal tools have been carefully studied and analysed. Again, papers from academic journals, books and financial reports have been deeply analysed for the purpose of enriching the paper and come up with a tangible results. The paper found that in Asia, Malaysia has created the smoothest legal platform for Islamic banking system to work properly in the country. The United Kingdom has tried harder to smooth the banking system without affecting the conventional banking methods and without favouring the operations of Islamic banks. It also tries harder to make UK as an Islamic banking and finance hub in Europe. The entire banking system in Iran is Islamic, while Nigeria has undergone several legal reforms to suit Islamic banking system in the country. Kenya and Uganda are at a different pace in making Islamic Banking system work alongside the conventional banking system.  

Keywords: Shariah, Islamic banking, law, alternative banking.

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Authors: H. Ahmad Raji, R. Ziaie Moayed, M. A. Nozari

Abstract:

Xanthan gum (XG) an eco-friendly biopolymer has been recently explicitly investigated for ground improvement approaches. Rheological behavior of this additive strongly depends on electrochemical condition such as pH, ionic strength and also its content in aqueous solution. So, the effects of these factors have been studied in this paper considering various XG contents as 0.25, 0.5, 1, and 2% of water. Moreover, adjusting pH values such as 3, 5, 7 and 9 in addition to increasing ionic strength to 0.1 and 0.2 in the molar scale has covered a practical range of electrochemical condition. The viscosity of grouts shows an apparent upward trend with an increase in ionic strength and XG content. Also, pH affects the polymerization as much as other parameters. As a result, XG behavior is severely influenced by electrochemical settings

Keywords: Electrochemical condition, ionic strength, viscosity, xanthan gum.

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Authors: E. H. N. Gashti, M. Zarrini, M. Irannezhad, J. R. Langroudi

Abstract:

Using ETABS software, this study analyzed 23 buildings to evaluate effects of mistakes during construction phase on buildings structural behavior. For modelling, two different loadings were assumed: 1) design loading and 2) loading due to the effects of mistakes in construction phase. Research results determined that considering traditional construction methods for buildings resulted in a significant increase in dead loads and consequently intensified the displacements and base-shears of buildings under seismic loads.

Keywords: Reinforced-concrete buildings, Construction mistakes, Base-shear, displacements, Failure.

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Authors: Muhammad Naveed, Yang Caixia

Abstract:

The need for national space legislation is pivotal, particularly in light of the fact that in recent years space activities have grown immensely both in volume and diversity. Countries are progressively developing capabilities in space exploration and scientific discoveries, market their capabilities to manufacture satellites, provide launch services from their facilities and are looking to privatize and commercialize their space resources. Today, nations are also seeking to comprehend the technological and financial potential of the private sector and are considering to share their financial burdens with them and to limit their exposures to risks, but they are lagging behind in legal framework in this regard. In the perspective of these emerging developments, it is therefore, felt that national space legislation should be enacted with the goal of building and implementing a vibrant and transparent legal framework at the national level to hasten investments and to ensure growth in this capital intensive - highly yield strategic sector. This study looks at (I) the international legal framework that governs space activities; (II) motivation behind making national space laws; and (III) the need for national space legislation. The paper concludes with some recommendations with regards to the conceivable future direction for national space legislation, in particular space empowered sub-areas for countries.

Keywords: International conventions, national legislation, space faring nation, space law.

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Authors: Eakarat Boonreang

Abstract:

The past two decades, Thailand faced the natural disasters, for instance, Gay typhoon in 1989, tsunami in 2004, and huge flood in 2011. The disaster management in Thailand was improved both structure and mechanism for cope with the natural disaster since 2007. However, the natural disaster management in Thailand has various problems, for examples, cooperation between related an organizations have not unity, inadequate resources, the natural disaster management of public sectors not proactive, people has not awareness the risk of the natural disaster, and communities did not participate in the natural disaster management. Objective of this study is to find the methods for capacity building in the natural disaster management of Thailand. The concept and information about the capacity building and the natural disaster management of Thailand were reviewed and analyzed by classifying and organizing data. The result found that the methods for capacity building in the natural disaster management of Thailand should be consist of 1) link operation and information in the natural disaster management between nation, province, local and community levels, 2) enhance competency and resources of public sectors which relate to the natural disaster management, 3) establish proactive natural disaster management both planning and implementation, 4) decentralize the natural disaster management to local government organizations, 5) construct public awareness in the natural disaster management to community, 6) support Community Based Disaster Risk Management (CBDRM) seriously, and 7) emphasis on participation in the natural disaster management of all stakeholders.

Keywords: Capacity Building, Community Based Disaster Risk Management, Natural Disaster Management, Thailand.

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Authors: Hamed Zolfaghari, Mojtaba Kord

Abstract:

Project planners and controllers are frequently faced with the challenge of inadequate software for the preparation of automatic project progress reports based on actual project information updates. They usually make dashboards in Microsoft Excel, which is local and not applicable online. Another shortcoming is that Microsoft project does not store the data in database, so the data cannot automatically be imported from Microsoft Project into Microsoft Excel. This study aimed to propose a model for the preparation of reports on automatic online project progress based on actual project information updates by the integration of Primavera P6, SQL database, and Power BI (Business Intelligence) for a construction project. The designed model could be applicable to project planners and controller agents by enabling them to prepare project reports automatically and immediately after updating the project schedule using actual information. To develop the model, the data were entered into P6, and the information was stored on the SQL database. The proposed model could prepare a wide range of reports, such as earned value management, Human Resource (HR) reports, and financial, physical, and risk reports automatically on the Power BI application. Furthermore, the reports could be published and shared online.

Keywords: Primavera P6, SQL, Power BI, Earned Value Management, Integration Management.

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Authors: Bundit Pungnirund

Abstract:

The objective of this research was to study the influence of marketing mix on customers purchasing behavior. A total of 397 respondents were collected from customers who were the patronages of the Chatuchak Plaza market. A questionnaire was utilized as a tool to collect data. Statistics utilized in this research included frequency, percentage, mean, standard deviation, and multiple regression analysis. Data were analyzed by using Statistical Package for the Social Sciences. The findings revealed that the majority of respondents were male with the age between 25-34 years old, hold undergraduate degree, married and stay together. The average income of respondents was between 10,001-20,000 baht. In terms of occupation, the majority worked for private companies. The research analysis disclosed that there were three variables of marketing mix which included price (X2), place (X3), and product (X1) which had an influence on the frequency of customer purchasing. These three variables can predict a purchase about 30 percent of the time by using the equation; Y1 = 6.851 + .921(X2) + .949(X3) + .591(X1). It also found that in terms of marketing mixed, there were two variables had an influence on the amount of customer purchasing which were physical characteristic (X6), and the process (X7). These two variables are 17 percent predictive of a purchasing by using the equation: Y2 = 2276.88 + 2980.97(X6) + 2188.09(X7).

Keywords: Influences, Marketing Mixed, Purchasing Behavior.

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Authors: Nabhan Hamadneh, Michael Dixon, Peter Cole, David Murray

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This work presents the Risk Threshold RED (RTRED) congestion control strategy for TCP networks. In addition to the maximum and minimum thresholds in existing RED-based strategies, we add a third dropping level. This new dropping level is the risk threshold which works with the actual and average queue sizes to detect the immediate congestion in gateways. Congestion reaction by RTRED is on time. The reaction to congestion is neither too early, to avoid unfair packet losses, nor too late to avoid packet dropping from time-outs. We compared our novel strategy with RED and ARED strategies for TCP congestion handling using a NS-2 simulation script. We found that the RTRED strategy outperformed RED and ARED.

Keywords: AQM, congestion control, RED, TCP.

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Authors: Edikan E. Akpanibah, Ogunmodimu Dupe Catherine

Abstract:

The relevance of geometric Brownian motion (GBM) in modelling the behaviour of stock market prices (SMP) cannot be over emphasized taking into consideration the volatility of the SMP. Consequently, there is need to investigate how GBM models are being estimated and used in financial market to predict SMP. To achieve this, the GBM estimation and its application to the SMP of some selected companies are studied. The normal and log-normal distributions were used to determine the expected value, variance and co-variance. Furthermore, the GBM model was used to predict the SMP of some selected companies over a period of time and the mean absolute percentage error (MAPE) were calculated and used to determine the accuracy of the GBM model in predicting the SMP of the four companies under consideration. It was observed that for all the four companies, their MAPE values were within the region of acceptance. Also, the MAPE values of our data were compared to an existing literature to test the accuracy of our prediction with respect to time of investment. Finally, some numerical simulations of the graphs of the SMP, expectations and variance of the four companies over a period of time were presented using MATLAB programming software.

Keywords: Stock Market, Geometric Brownian Motion, normal and log-normal distribution, mean absolute percentage error.

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Authors: Patrick O. Bobbie, Prince S. Attrams

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In recent times, the rapid change in new technologies has spurred up the way and manner records are handled in educational institutions. Also, there is a need for reliable access and ease-of use to these records, resulting in increased productivity in organizations. In academic institutions, such benefits help in quality assessments, institutional performance, and assessments of teaching and evaluation methods. Students in educational institutions benefit the most when advanced technologies are deployed in accessing records. This research paper discusses the use of biometric technologies coupled with smartcard technologies to provide a unique way of identifying students and matching their data to financial records to grant them access to restricted areas such as examination halls. The system developed in this paper, has an identity verification component as part of its main functionalities. A systematic software development cycle of analysis, design, coding, testing and support was used. The system provides a secured way of verifying student’s identity and real time verification of financial records. An advanced prototype version of the system has been developed for testing purposes.

Keywords: Biometrics, fingerprints, identity-verification, smartcards.

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Authors: Reza Gharehkhani

Abstract:

Sedimentation in reservoirs lowers the quality of consumed water, reduce the volume of reservoir, lowers the controllable amount of flood, increases the risk of water overflow during possible floods and the risk of reversal and reduction of dam's useful life. So in all stages of dam establishment such as cognitive studies, phase-1 studies of design, control, construction and maintenance, the problem of sedimentation in reservoir should be considered. What engineers need to do is examine and develop the methods to keep effective capacity of a reservoir, however engineers should also consider the influences of the methods on the flood disaster, functions of water use facilities and environmental issues.This article first examines the sedimentation in reservoirs and shows how to control it and then discusses the studies about the sedimens in Siazakh Dam.

Keywords: Sedimentation, Reservoir, Sediment Control, Dam

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Authors: Alaa I. Arafa, Hemdan O. A. Said. Marwa A. M. Ali

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This paper investigates and evaluates experimentally the structural behavior of high strength concrete (HSC) beams under fire and compares it with that of Normal strength concrete (NSC) beams. The main investigated parameters are: concrete compressive strength (300 or 600 kg/cm²); the concrete cover thickness (3 or 5 cm); the degree of temperature (room temperature or 600 ^oC); the type of cooling (air or water); and the fire exposure time (3 or 5 hours). Test results showed that the concrete compressive strength decreases significantly as the exposure time to fire increases.

Keywords: Experimental, fire, high strength concrete beams, monotonic loading.

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Authors: H. Hosseini, B. V. Berdyshev, I. Iskopintsev

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This paper presents a rheological model for producing shape-memory thermoplastic polymers. Shape-memory occurs as a result of internal rearrangement of the structural elements of a polymer. A non-linear viscoelastic model was developed that allows qualitative and quantitative prediction of the stress-strain behavior of shape-memory polymers during heating. This research was done to develop a technique to determine the maximum possible change in size of shape-memory products during heating. The rheological model used in this work was particularly suitable for defining process parameters and constructive parameters of the processing equipment.

Keywords: Elastic deformation, heating, shape-memory polymers, stress-strain behavior.

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Authors: Wang Zhulin, Min Fuhong, Peng Guangya, Wang Yaoda, Cao Yi

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In this paper, a magnetron memristor model based on hyperbolic sine function is presented and the correctness proved by studying the trajectory of its voltage and current phase, and then a memristor chaotic system with the memristor model is presented. The phase trajectories and the bifurcation diagrams and Lyapunov exponent spectrum of the magnetron memristor system are plotted by numerical simulation, and the chaotic evolution with changing the parameters of the system is also given. The paper includes numerical simulations and mathematical model, which confirming that the system, has a wealth of dynamic behavior.

Keywords: Memristor, chaotic circuit, dynamical behavior, chaotic system.

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Authors: Julinda Keçi

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In many countries, governments have been promoting the involvement of private sector entities to enter into long-term agreements for the development and delivery of large infrastructure projects, with a focus on overcoming the limitations upon public fund of the traditional approach. The involvement of private sector through public private partnerships (PPP) brings in new capital investments, value for money and additional risks to handle. Worldwide research studies have shown that an objective, systematic, reliable and useroriented risk assessment process and an optimal allocation mechanism among different stakeholders is crucial to the successful completion. In this framework, this paper, which is the first stage of a research study, aims to identify the main risks for the delivery of PPP projects. A review of cross-countries research projects and case studies was performed to map the key risks affecting PPP infrastructure delivery. The matrix of mapping offers a summary of the frequency of factors, clustered in eleven categories: construction, design, economic, legal, market, natural, operation, political, project finance, project selection and relationship. Results will highlight the most critical risk factors, and will hopefully assist the project managers in directing the managerial attention in the further stages of risk allocation.

Keywords: Construction, infrastructure, public private partnerships, risks.

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Authors: J. Aryal, D. Kulasiri, G. A. Carnaby

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This paper provides an overview of auction theory literature. We present a general review on literature of various auctions and focus ourselves specifically on an English auction. We are interested in modelling bidder's behavior in an English auction environment. And hence, we present an overview of the New Zealand wool auction followed by a model that would describe a bidder's decision making behavior from the New Zealand wool auction. The mathematical assumptions in an English auction environment are demonstrated from the perspective of the New Zealand wool auction.

Keywords: Bidder, English auction, New Zealand, wool.

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Authors: Philip Feig, Klaus Gschwendtner, Julian Schatz, Frank Diermeyer

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Projects of accident research analysis are mostly focused on accidents involving personal damage. Property damage only has a high frequency of occurrence combined with high economic impact. This paper describes main influencing parameters for the extent of damage and presents a repair cost model. For a prospective evaluation method of the monetary effect of advanced driver assistance systems (ADAS), it is necessary to be aware of and quantify all influencing parameters. Furthermore, this method allows the evaluation of vehicle concepts in combination with an ADAS at an early point in time of the product development process. In combination with a property damage database and the introduced repair cost model relevant test scenarios for specific vehicle configurations and their individual property damage risk may be determined. Currently, equipment rates of ADAS are low and a purchase incentive for customers would be beneficial. The next ADAS generation will prevent property damage to a large extent or at least reduce damage severity. Both effects may be a purchasing incentive for the customer and furthermore contribute to increased traffic safety.

Keywords: Property damage analysis, effectiveness, ADAS, damage risk, accident research, accident scenarios.

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Authors: Saeed Mohammed Baneamoon, Rosalina Abdul Salam

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Robotic system is an important area in artificial intelligence that aims at developing the performance techniques of the robot and making it more efficient and more effective in choosing its correct behavior. In this paper the distributed learning classifier system is used for designing a simulated control system for robot to perform complex behaviors. A set of enhanced approaches that support default hierarchies formation is suggested and compared with each other in order to make the simulated robot more effective in mapping the input to the correct output behavior.

Keywords: Learning Classifier System, Default Hierarchies, Robot Behaviors.

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Authors: Tanvir Ahmed, Thanh N. Long, Phan T. Huong, Donald E. Stewart

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This paper presents views on condom use and the contexts of safe and unsafe sexual practices with different sexual partners and their relationships among Injecting Drug Users (IDUs) in Hai Phong, Vietnam. Fifteen IDUs participated and two local interviewers conducted qualitative semi-structured face-to-face interviews in September-October, 2012 in Vietnamese language. Data were analyzed thematically. Non-protective condom attitudes include negotiate or convince Female Sex Workers (FSW); not realizing risk, importance or necessity; partner doesn’t like, and having extra money/drug from clients. On the other hand, self-awareness, family-consciousness, suspicion of STI presence, fear of getting HIV, and client negotiation sometimes resulted in a safe-sex practice. A thematic diagram was developed to present the relationship (strong/weak) between condom attitude and sexual practice (safe/unsafe) by partner types. The experiences and views reflected in the qualitative information emphasize the heightened need for safe-sex education especially among young IDUs (male/female) highlighting sexual transmission risk.

Keywords: AIDS, HIV, injecting drug user, risk behaviors, Vietnam.

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Authors: O. V. Missioura

Abstract:

MC (Management Control)& IC (Internal Control) – what is the relationship? (an empirical study into the definitions between MC and IC) based on the wider considerations of Internal Control and Management Control terms, attention is focused not only on the financial aspects but also more on the soft aspects of the business, such as culture, behaviour, standards and values. The limited considerations of Management Control are focused mainly in the hard, financial aspects of business operation. The definitions of Management Control and Internal Control are often used interchangeably and the results of this empirical study reveal that Management Control is part of Internal Control, there is no causal link between the two concepts. Based on the interpretation of the respondents, the term Management Control has moved from a broad term to a more limited term with the soft aspects of the influencing of behaviour, performance measurements, incentives and culture. This paper is an exploratory study based on qualitative research and on a qualitative matrix method analysis of the thematic definition of the terms Management Control and Internal Control.

Keywords: Management Control (MC), Internal Control (IC), definition, causal link, COSO 1992/2004, CoCo (Canadian Institute of Chartered Accountants), Russian CG code (КОДЕКС) , limited and broad concepts MC and IC.

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Authors: Hossam Shalabi, George Hadjisophocleous

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The Canadian Nuclear Power Plants (NPPs) use some portions of NUREG/CR-6850 in carrying out Fire Probabilistic Risk Assessment (PRA). An assessment for the applicability of NUREG/CR-6850 to CANDU reactors was performed and a CANDU Fire PRA was introduced. There are 19 operating CANDU reactors in Canada at five sites (Bruce A, Bruce B, Darlington, Pickering and Point Lepreau). A fire load density survey was done for all Fire Safe Shutdown Analysis (FSSA) fire zones in all CANDU sites in Canada. National Fire Protection Association (NFPA) Standard 557 proposes that a fire load survey must be conducted by either the weighing method or the inventory method or a combination of both. The combination method results in the most accurate values for fire loads. An updated CANDU Fire PRA model is demonstrated in this paper that includes the fuel survey in all Canadian CANDU stations. A qualitative screening step for the CANDU fire PRA is illustrated in this paper to include any fire events that can damage any part of the emergency power supply in addition to FSSA cables.

Keywords: Fire safety, CANDU, nuclear, fuel densities, FDS, qualitative analysis, fire probabilistic risk assessment.

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Authors: B. A. Mir, A. Juneja

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In this paper, shear behavior of reconstituted clay reinforced with varying diameter of sand compaction piles with area replacement-ratio (a_s) of 6.25, 10.24, 16, 20.25 and 64% in 100mm diameter and 200mm long clay specimens is modeled using consolidated drained and undrained triaxial tests under different confining pressures ranging from 50kPa to 575kPa. The test results show that the stress-strain behavior of the clay was highly influenced by the presence of SCP. The insertion of SCPs into soft clay has shown to have a positive effect on the load carrying capacity of the clay, resulting in a composite soil mass that has greater shear strength and improved stiffness compared to the unreinforced clay due to increased reinforcement area ratio. In addition, SCP also acts as vertical drain in the clay thus accelerating the dissipation of excess pore water pressures that are generated during loading by shortening the drainage path and activating radial drainage, thereby reducing post-construction settlement. Thus, sand compaction piles currently stand as one of the most viable and practical techniques for improving the mechanical properties of soft clays.

Keywords: Reconstituted clay, SCP, shear strength, stress-strain response, triaxial tests.

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Authors: T. N. Mac, B. Shahbodaghkhan, N. Khalili

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A new elastic-viscoplastic (EVP) constitutive model is proposed for the analysis of time-dependent behavior of clay. The proposed model is based on the bounding surface plasticity and the concept of viscoplastic consistency framework to establish continuous transition from plasticity to rate dependent viscoplasticity. Unlike the overstress based models, this model will meet the consistency condition in formulating the constitutive equation for EVP model. The procedure of deriving the constitutive relationship is also presented. Simulation results and comparisons with experimental data are then presented to demonstrate the performance of the model.

Keywords: Bounding surface, consistency theory, constitutive model, viscosity.

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Authors: Irisa Murniece, Daina Karklina, Ruta Galoburda

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From food consumption surveys has been found that potato consumption comparing to other European countries is one of the highest. Hence acrylamide (AA) intake coming from fried potatoes in population might be high as well. The aim of the research was to determine acrylamide content and estimate intake of acrylamide from roasted potatoes bred and cultivated in Latvia. Five common Latvian potato varieties were selected: Lenora, Brasla, Imanta, Zile, and Madara. A two-year research was conducted during two periods: just after harvesting and after six months of storage. Time and temperature (210 ± 5°C) was recorded during frying. AA was extracted from potatoes by solid phase extraction and AA content was determined by LC-MS/MS. estimated intake of acrylamide ranges from 0.012 to 0.496μgkg-1 BW per day.

Keywords: potato, roasting, variety, acrylamide, Latvia, risk assessment.

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Authors: Siti Norfazlina Yusoff, Noorlailahusna Mohd Yusof

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The aging of the workforce is occurring globally and has significant impact on organizations. The Malaysian population is ageing. Although, not as quickly as the populations of a number of Asian nations, or of parts of Europe; the rate is sufficient to cause a concern. The life expectancy of Malaysians has increased in year 2012 with an average of 73.8 years or equal to 71.1 years for males and 76.7 years for females. The birth and death rates are 26.05 births/1,000 population and 5.29 deaths/1,000 population respectively. These figures have placed a greater liability on the government’s shoulder, and have become a push factor for the country to revise a new retirement age for the public servants. The ‘aged population’ impinged on the new challenges faced by the Malaysian government, which had to deal with an unproductive aged workforce. A new retirement age from 58 to 60 years old has been introduced and this could have a positive effect on this cohort, in maintaining financial security. However, keeping older employees might affect organizations’ performance and productivity. The organizations need to pay more attention on them, since they are less effective and might be affected by numerous health problems. An innovative culture should be introduced and this could be a good indicator for organizations that deal with these ‘expensive’ workers.

Keywords: Aged workforce, financial relief, innovative culture retirement policy.

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Authors: Budiyanto, Hening Widi Oetomo

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Magetan area is going to be the object of this research which is located in East Java, Indonesia. The data were obtained from 270 civil servants working at the Magetan District government. The data were analyzed using the Structural Equation Modeling with Partial Least Square program. The research showed the following findings: (1) job motivation variable has a positive and significant effect on organizational citizenship behavior (OCB); (2) work environment has positive and significant effect on OCB; (3) leadership variable has positive and significant effect on OCB; (4) job motivation variable has no significant effect on job satisfaction; (5) work environment variable has no significant effect on job satisfaction; (6) leadership variable has no significant effect on job satisfaction; (7) OCB is positively and significantly associated with job satisfaction; (8) job satisfaction variable is positively and significantly correlated with quality of public service at the Magetan District government.

Keywords: Job Satisfaction, Leadership, OrganizationalCitizenship Behavior (OCB), Quality of Public Service

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Authors: Cristian Chacha, David Asiain, Jesús Ponce de León, José Ramón Beltrán

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This work explores and characterizes the behavior of the AFE AD5941 in impedance measurement using an embedded algorithm that allows using a constant current AC source. The main aim of this research is to improve the exact measurement of impedance values for their application in EDA-focused wearable devices. Through comprehensive study and characterization, it has been observed that employing a measurement sequence with a constant current source produces results with increased dispersion but higher accuracy and a more linear behavior with respect to error. As a result, this approach leads to a more accurate system for impedance measurement.

Keywords: Electrodermal Activity, constant current AC source, wearable, precision, accuracy, impedance.

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Authors: Mohammad Namazi, Mohammad Sadeghzadeh Maharluie

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Predicting earnings management is vital for the capital market participants, financial analysts and managers. The aim of this research is attempting to respond to this query: Is there a significant difference between the regression model and neural networks’ models in predicting earnings management, and which one leads to a superior prediction of it? In approaching this question, a Linear Regression (LR) model was compared with two neural networks including Multi-Layer Perceptron (MLP), and Generalized Regression Neural Network (GRNN). The population of this study includes 94 listed companies in Tehran Stock Exchange (TSE) market from 2003 to 2011. After the results of all models were acquired, ANOVA was exerted to test the hypotheses. In general, the summary of statistical results showed that the precision of GRNN did not exhibit a significant difference in comparison with MLP. In addition, the mean square error of the MLP and GRNN showed a significant difference with the multi variable LR model. These findings support the notion of nonlinear behavior of the earnings management. Therefore, it is more appropriate for capital market participants to analyze earnings management based upon neural networks techniques, and not to adopt linear regression models.

Keywords: Earnings management, generalized regression neural networks, linear regression, multi-layer perceptron, Tehran stock exchange.

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Authors: Naren Bag, S. Bhattacharyya, Partha P. Gopmandal

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In this study, we have analyzed the transport of analytes under a two dimensional steady incompressible flow of power-law fluids through rectangular nanochannel. A mathematical model based on the Cauchy momentum-Nernst-Planck-Poisson equations is considered to study the combined effect of mixed electroosmotic (EO) and pressure driven (PD) flow. The coupled governing equations are solved numerically by finite volume method. We have studied extensively the effect of key parameters, e.g., flow behavior index, concentration of the electrolyte, surface potential, imposed pressure gradient and imposed electric field strength on the net average flow across the channel. In addition to study the effect of mixed EOF and PD on the analyte distribution across the channel, we consider a nonlinear model based on general convective-diffusion-electromigration equation. We have also presented the retention factor for various values of electrolyte concentration and flow behavior index.

Keywords: Electric double layer, finite volume method, flow behavior index, mixed electroosmotic/pressure driven flow, Non-Newtonian power-law fluids, numerical simulation.

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