Search results for: vague set theory
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1612

Search results for: vague set theory

742 Pressure Study on Mn Doped KDP System under Hydrostatic Pressure

Authors: W. Paraguassu, S. Guerini, C. M. R. Remédios, P. T. C. Freire

Abstract:

High Pressure Raman scattering measurements of KDP:Mn were performed at room temperatures. The X-ray powder diffraction patterns taken at room temperature by Rietveld refinement showed that doped samples of KDP-Mn have the same tetragonal structure of a pure KDP crystal, but with a contraction of the crystalline cell. The behavior of the Raman spectra, in particular the emergence of a new modes at 330 cm-1, indicates that KDP:Mn undergoes a structural phase transition with onset at around 4 GP. First principle density-functional theory (DFT) calculations indicate that tetrahedral rotation with pressure is predominantly around the c crystalline direction. Theoretical results indicates that pressure induced tetrahedral rotations leads to change tetrahedral neighborhood, activating librations/bending modes observed for high pressure phase of KDP:Mn with stronger Raman activity.

Keywords: Dipotassium molybdate, High pressure, Raman scattering, Phase transition, ab initio

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741 A New Measure of Herding Behavior: Derivation and Implications

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.

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740 Promoting Community Food Security and Empowerment among Somali Bantu Refugees: A Case for Community Kitchen Gardens

Authors: Michelle D. Hand, Michelle L. Kaiser

Abstract:

African refugees are among the fastest-growing populations in the United States and nearly half of these refugees come from Somalia, many of whom are Somali Bantus, the most marginalized group in Somali society. Yet limited research is available on Somali Bantu refugees. In this paper, Empowerment Theory is used to guide an in-depth exploration of the potential benefits of using community kitchen gardens to increase community food security among Somali Bantu refugees. In addition, recommendations for future research, policy and practice are offered following existing scholarly and grey source literature guidelines as informed by an Empowerment perspective to best meet the needs of this under-researched and underserved yet growing population.

Keywords: Community kitchen gardens, food insecurity, refugees, Somali Bantu.

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739 Sub-Impact Phenomenon of Elasto-Plastic Free-Free Beam during a Strike

Authors: H. Rong, X. C. Yin, J. Yang, Y. N. Shen

Abstract:

Based on Rayleigh beam theory, the sub-impacts of a free-free beam struck horizontally by a round-nosed rigid mass is simulated by the finite difference method and the impact-separation conditions. In order to obtain the sub-impact force, a uniaxial compression elastic-plastic contact model is employed to analyze the local deformation field on contact zone. It is found that the horizontal impact is a complicated process including the elastic plastic sub-impacts in sequence. There are two sub-zones of sub-impact. In addition, it found that the elastic energy of the free-free beam is more suitable for the Poisson collision hypothesis to explain compression and recovery processes.

Keywords: beam, sub-impact, elastic-plastic deformation, finite difference method.

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738 Urban Roads of Bhopal City

Authors: Anshu Gupta

Abstract:

Quality evaluation of urban environment is an integral part of efficient urban environment planning and management. The development of fuzzy set theory (FST) and the introduction of FST to the urban study field attempts to incorporate the gradual variation and avoid loss of information. Urban environmental quality assessment pertain to interpretation and forecast of the urban environmental quality according to the national regulation about the permitted content of contamination for the sake of protecting human health and subsistence environment . A strategic motor vehicle control strategy has to be proposed to mitigate the air pollution in the city. There is no well defined guideline for the assessment of urban air pollution and no systematic study has been reported so far for Indian cities. The methodology adopted may be useful in similar cities of India. Remote sensing & GIS can play significant role in mapping air pollution.

Keywords: GIS, Pollution, Remote Sensing, Urban.

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737 Influence Analysis of Pelamis Wave Energy Converter Structure Parameters

Authors: Liu Shengnan, Sun Liping, Zhu Jianxun

Abstract:

Based on three dimensional potential flow theory and hinged rigid body motion equations, structure RAOs of Pelamis wave energy converter is analyzed. Analysis of numerical simulation is carried out on Pelamis in the irregular wave conditions, and the motion response of structures and total generated power is obtained. The paper analyzes influencing factors on the average power including diameter of floating body, section form of floating body, draft, hinged stiffness and damping. The optimum parameters are achieved in Zhejiang Province. Compared with the results of the pelamis experiment made by Glasgow University, the method applied in this paper is feasible.

Keywords: Pelamis, Hinge, Floating multibody, Wave energy

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736 Brazilian Environmental Public Policies Analysis

Authors: Estela Macedo Alves

Abstract:

This paper is an overview on public policy analysis focused on the study of Brazilian public policy making process. The methodology is based on the review of some theories on the subject, linking them to Brazilian reality. The study presents basic policy analysis concepts, such as policy, polity and politics. It is emphasized John Kingdon's Multiple Stream Model, because of its clarifying aspects concerning public policies formulation process in democratic countries. In this path it was possible to establish interpretations on environmental public policies in Brazil and understand its methods, instead of presenting only a case study. At the end, it is possible to connect theory with Brazilian reality, identifying negative and positive points of its political processes and structure.

Keywords: Brazilian policies, environmental public policy, multiple stream model, public policy analysis.

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735 Comparative Study of Ant Colony and Genetic Algorithms for VLSI Circuit Partitioning

Authors: Sandeep Singh Gill, Rajeevan Chandel, Ashwani Chandel

Abstract:

This paper presents a comparative study of Ant Colony and Genetic Algorithms for VLSI circuit bi-partitioning. Ant colony optimization is an optimization method based on behaviour of social insects [27] whereas Genetic algorithm is an evolutionary optimization technique based on Darwinian Theory of natural evolution and its concept of survival of the fittest [19]. Both the methods are stochastic in nature and have been successfully applied to solve many Non Polynomial hard problems. Results obtained show that Genetic algorithms out perform Ant Colony optimization technique when tested on the VLSI circuit bi-partitioning problem.

Keywords: Partitioning, genetic algorithm, ant colony optimization, non-polynomial hard, netlist, mutation.

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734 Photon Localization inside a Waveguide Modeled by Uncertainty Principle

Authors: Shilpa N. Kulkarni, Sujata R. Patrikar

Abstract:

In the present work, an attempt is made to understand electromagnetic field confinement in a subwavelength waveguide structure using concepts of quantum mechanics. Evanescent field in the waveguide is looked as inability of the photon to get confined in the waveguide core and uncertainty of position is assigned to it. The momentum uncertainty is calculated from position uncertainty. Schrödinger wave equation for the photon is written by incorporating position-momentum uncertainty. The equation is solved and field distribution in the waveguide is obtained. The field distribution and power confinement is compared with conventional waveguide theory. They were found in good agreement with each other.

Keywords: photon localization in waveguide, photon tunneling, quantum confinement of light, Schrödinger wave equation, uncertainty principle.

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733 Expression of Security Policy in Medical Systems for Electronic Healthcare Records

Authors: Nathan C. Lea, Tony Austin, Stephen Hailes, Dipak Kalra

Abstract:

This paper introduces a tool that is being developed for the expression of information security policy controls that govern electronic healthcare records. By reference to published findings, the paper introduces the theory behind the use of knowledge management for automatic and consistent security policy assertion using the formalism called the Secutype; the development of the tool and functionality is discussed; some examples of Secutypes generated by the tool are provided; proposed integration with existing medical record systems is described. The paper is concluded with a section on further work and critique of the work achieved to date.

Keywords: Information Security Policy, Electronic Healthcare Records, Knowledge Management, Archetypes, Secutypes.

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732 The Organizational Innovativeness of Public-Listed Housing Developers

Authors: Nor'Aini Yusof, Ismael Younis Abu-Jarad

Abstract:

This paper investigated the organizational innovativeness of public listed housing developers in Malaysia. We conceptualized organizational innovativeness as a multi-dimensional construct consisting of 5 dimensions: market innovativeness, product innovativeness, process innovativeness, behavior innovativeness and strategic innovativeness. We carried out questionnaire survey with all accessible public listed developers in Malaysia and received a 56 percent response. We found that the innovativeness of public listed housing developers is low. The study extends the knowledge on innovativeness theory by using a multi-dimensional contructs to conceptualize the innovativeness of public listed housing developers in Malaysia where all this while most studies focused on single dimensional construct of innovativeness. The paper ends by providing some explanations for the results.

Keywords: innovativeness, housing industry, measurement ofinnovativeness, public listed housing developers.

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731 Human Resource Management in the Innovation Activity in the Republic of Kazakhstan

Authors: A. T. Omarova, G. N. Nakipova

Abstract:

This article discusses the principles of object-oriented human capital development using the technology program. Also the article includes priorities of the strategy of industrial-innovative development of Kazakhstan in conditions of integration activity into the world community. The article shows the tasks of human resource management in the implementation of industrial and innovation development, particularities of Kazakhstan's theory of management staff, as well as due to the specificity of the Kazakhstan authorities. In the article had considered the factors which are affecting to the people in the organization and also had considered mechanisms of HRM within organization in the conditions of innovative development in Kazakhstan.

Keywords: Programming, management of human resources, innovation, investment, innovation process, HRD model, innovative development, integration, management, transformation, economic potential, competitiveness.

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730 The Simulation and Experimental Investigation to Study the Strain Distribution Pattern during the Closed Die Forging Process

Authors: D. B. Gohil

Abstract:

Closed die forging is a very complex process, and measurement of actual forces for real material is difficult and time consuming. Hence, the modelling technique has taken the advantage of carrying out the experimentation with the proper model material which needs lesser forces and relatively low temperature. The results of experiments on the model material then may be correlated with the actual material by using the theory of similarity. There are several methods available to resolve the complexity involved in the closed die forging process. Finite Element Method (FEM) and Finite Difference Method (FDM) are relatively difficult as compared to the slab method. The slab method is very popular and very widely used by the people working on shop floor because it is relatively easy to apply and reasonably accurate for most of the common forging load requirement computations.

Keywords: Experimentation, forging, process modeling, strain distribution.

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729 A Mixed Method Investigation of the Impact of Practicum Experience on Mathematics Female Pre-Service Teachers’ Sense of Preparedness

Authors: Fatimah Alsaleh, Glenda Anthony

Abstract:

The practicum experience is a critical component of any initial teacher education (ITE) course. As well as providing a near authentic setting for pre-service teachers (PSTs) to practice in, it also plays a key role in shaping their perceptions and sense of preparedness. Nevertheless, merely including a practicum period as a compulsory part of ITE may not in itself be enough to induce feelings of preparedness and efficacy; the quality of the classroom experience must also be considered. Drawing on findings of a larger study of secondary and intermediate level mathematics PSTs’ sense of preparedness to teach, this paper examines the influence of the practicum experience in particular. The study sample comprised female mathematics PSTs who had almost completed their teaching methods course in their fourth year of ITE across 16 teacher education programs in Saudi Arabia. The impact of the practicum experience on PSTs’ sense of preparedness was investigated via a mixed-methods approach combining a survey (N = 105) and in-depth interviews with survey volunteers (N = 16). Statistical analysis in SPSS was used to explore the quantitative data, and thematic analysis was applied to the qualitative interviews data. The results revealed that the PSTs perceived the practicum experience to have played a dominant role in shaping their feelings of preparedness and efficacy. However, despite the generally positive influence of practicum, the PSTs also reported numerous challenges that lessened their feelings of preparedness. These challenges were often related to the classroom environment and the school culture. For example, about half of the PSTs indicated that the practicum schools did not have the resources available or the support necessary to help them learn the work of teaching. In particular, the PSTs expressed concerns about translating the theoretical knowledge learned at the university into practice in authentic classrooms. These challenges engendered PSTs feeling less prepared and suggest that more support from both the university and the school is needed to help PSTs develop a stronger sense of preparedness. The area in which PSTs felt least prepared was that of classroom and behavior management, although the results also indicated that PSTs only felt a moderate level of general teaching efficacy and were less confident about how to support students as learners. Again, feelings of lower efficacy were related to the dissonance between the theory presented at university and real-world classroom practice. In order to close this gap between theory and practice, PSTs expressed the wish to have more time in the practicum, and more accountability for support from school-based mentors. In highlighting the challenges of the practicum in shaping PSTs’ sense of preparedness and efficacy, the study argues that better communication between the ITE providers and the practicum schools is necessary in order to maximize the benefit of the practicum experience.

Keywords: Mathematics, practicum experience, pre-service teachers, sense of preparedness.

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728 Contact Problem for an Elastic Layered Composite Resting on Rigid Flat Supports

Authors: T. S. Ozsahin, V. Kahya, A. Birinci, A. O. Cakiroglu

Abstract:

In this study, the contact problem of a layered composite which consists of two materials with different elastic constants and heights resting on two rigid flat supports with sharp edges is considered. The effect of gravity is neglected. While friction between the layers is taken into account, it is assumed that there is no friction between the supports and the layered composite so that only compressive tractions can be transmitted across the interface. The layered composite is subjected to a uniform clamping pressure over a finite portion of its top surface. The problem is reduced to a singular integral equation in which the contact pressure is the unknown function. The singular integral equation is evaluated numerically and the results for various dimensionless quantities are presented in graphical forms.

Keywords: Frictionless contact, Layered composite, Singularintegral equation, The theory of elasticity.

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727 Equalities in a Variety of Multiple Algebras

Authors: Mona Taheri

Abstract:

The purpose of this research is to study the concepts of multiple Cartesian product, variety of multiple algebras and to present some examples. In the theory of multiple algebras, like other theories, deriving new things and concepts from the things and concepts available in the context is important. For example, the first were obtained from the quotient of a group modulo the equivalence relation defined by a subgroup of it. Gratzer showed that every multiple algebra can be obtained from the quotient of a universal algebra modulo a given equivalence relation. The purpose of this study is examination of multiple algebras and basic relations defined on them as well as introduction to some algebraic structures derived from multiple algebras. Among the structures obtained from multiple algebras, this article studies submultiple algebras, quotients of multiple algebras and the Cartesian product of multiple algebras.

Keywords: hypergroup, multiple algebras

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726 Adaptive Neural Network Control of Autonomous Underwater Vehicles

Authors: Ahmad Forouzantabar, Babak Gholami, Mohammad Azadi

Abstract:

An adaptive neural network controller for autonomous underwater vehicles (AUVs) is presented in this paper. The AUV model is highly nonlinear because of many factors, such as hydrodynamic drag, damping, and lift forces, Coriolis and centripetal forces, gravity and buoyancy forces, as well as forces from thruster. In this regards, a nonlinear neural network is used to approximate the nonlinear uncertainties of AUV dynamics, thus overcoming some limitations of conventional controllers and ensure good performance. The uniform ultimate boundedness of AUV tracking errors and the stability of the proposed control system are guaranteed based on Lyapunov theory. Numerical simulation studies for motion control of an AUV are performed to demonstrate the effectiveness of the proposed controller.

Keywords: Autonomous Underwater Vehicle (AUV), Neural Network Controller, Composite Adaptation.

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725 Teaching Students the Black Magic of Electromagnetic Compatibility

Authors: Dag A.H. Samuelsen, Olaf H. Graven

Abstract:

Introducing Electromagnetic Interference and Electromagnetic Compatibility, or “The Art of Black Magic", for engineering students might be a terrifying experience both for students and tutors. Removing the obstacle of large, expensive facilities like a fully fitted EMC laboratory and hours of complex theory, this paper demonstrates a design of a laboratory setup for student exercises, giving students experience in the basics of EMC/EMI problems that may challenge the functionality and stability of embedded system designs. This is done using a simple laboratory installation and basic measurement equipment such as a medium cost digital storage oscilloscope, at the cost of not knowing the exact magnitude of the noise components, but rather if the noise is significant or not, as well as the source of the noise. A group of students have performed a trial exercise with good results and feedback.

Keywords: EMC, EMI, engineering project, student laboratory.

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724 Research on Spatial Morphology and Protection of Traditional Rural Settlements Based on Space Syntax: Taking Xiazhuang Village and Shijia Village in Huzhou as Example

Authors: Shenpu Liu

Abstract:

Space syntax, a paradigm of the urban research, which manifests people’s intuitive and abstract perception of a material space with a solid mathematical way, explores how space represents its social characteristics. Taking Xiazhuang village and Shijia Village in Huzhou as an example and focusing on inward structure and street space, this article recognizes the connotative significance of the settlement with the aid of space syntax theory and quantitative analysis method from the perspective of spatial configuration to present relevant suggestions for its future planning and provides references for traditional rural settlement protection.

Keywords: Shijia village, space configuration, space syntax, traditional rural settlement, Xiazhuang village.

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723 Persistence of Termination for Term Rewriting Systems with Ordered Sorts

Authors: Munehiro Iwami

Abstract:

A property is persistent if for any many-sorted term rewriting system , has the property if and only if term rewriting system , which results from by omitting its sort information, has the property. Zantema showed that termination is persistent for term rewriting systems without collapsing or duplicating rules. In this paper, we show that the Zantema's result can be extended to term rewriting systems on ordered sorts, i.e., termination is persistent for term rewriting systems on ordered sorts without collapsing, decreasing or duplicating rules. Furthermore we give the example as application of this result. Also we obtain that completeness is persistent for this class of term rewriting systems.

Keywords: Theory of computing, Model-based reasoning, term rewriting system, termination

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722 A Comparison of Grey Model and Fuzzy Predictive Model for Time Series

Authors: A. I. Dounis, P. Tiropanis, D. Tseles, G. Nikolaou, G. P. Syrcos

Abstract:

The prediction of meteorological parameters at a meteorological station is an interesting and open problem. A firstorder linear dynamic model GM(1,1) is the main component of the grey system theory. The grey model requires only a few previous data points in order to make a real-time forecast. In this paper, we consider the daily average ambient temperature as a time series and the grey model GM(1,1) applied to local prediction (short-term prediction) of the temperature. In the same case study we use a fuzzy predictive model for global prediction. We conclude the paper with a comparison between local and global prediction schemes.

Keywords: Fuzzy predictive model, grey model, local andglobal prediction, meteorological forecasting, time series.

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721 Sfard’s Commognitive Framework as a Method of Discourse Analysis in Mathematics

Authors: Dong-Joong Kim, Sangho Choi, Woong Lim

Abstract:

This paper discusses Sfard’s commognitive approach and provides an empirical study as an example to illustrate the theory as method. Traditionally, research in mathematics education focused on the acquisition of mathematical knowledge and the didactic process of knowledge transfer. Through attending to a distinctive form of language in mathematics, as well as mathematics as a discursive subject, alternative views of making meaning in mathematics have emerged; these views are therefore “critical,” as in critical discourse analysis. The commognitive discourse analysis method has the potential to bring more clarity to our understanding of students’ mathematical thinking and the process through which students are socialized into school mathematics.

Keywords: Commognitive framework, discourse analysis, mathematical discourse, mathematics education.

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720 Factors Affecting General Practitioners’ Transfer of Specialized Self-Care Knowledge to Patients

Authors: Weidong Xia, Malgorzata Kolotylo, Xuan Tan

Abstract:

This study examines the key factors that influence general practitioners’ learning and transfer of specialized arthritis knowledge and self-care techniques to patients during normal patient visits. Drawing on the theory of planed behavior and using matched survey data collected from general practitioners before and after training sessions provided by specialized orthopedic physicians, the study suggests that the general practitioner’s intention to use and transfer learned knowledge was influenced mainly by intrinsic motivation, organizational learning culture and absorptive capacity, but was not influenced by extrinsic motivation. The results provide both theoretical and practical implications.

Keywords: Empirical study, healthcare knowledge management, patient self-care, physician knowledge transfer.

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719 Novel Approach to Design of a Class-EJ Power Amplifier Using High Power Technology

Authors: F. Rahmani, F. Razaghian, A. R. Kashaninia

Abstract:

This article proposes a new method for application in communication circuit systems that increase efficiency, PAE, output power and gain in the circuit. The proposed method is based on a combination of switching class-E and class-J and has been termed class-EJ. This method was investigated using both theory and simulation to confirm ∼72% PAE and output power of >39dBm. The combination and design of the proposed power amplifier accrues gain of over 15dB in the 2.9 to 3.5GHz frequency bandwidth. This circuit was designed using MOSFET and high power transistors. The loadand source-pull method achieved the best input and output networks using lumped elements. The proposed technique was investigated for fundamental and second harmonics having desirable amplitudes for the output signal.

Keywords: Power Amplifier (PA), GaN HEMT, Class-J and Class-E, High Efficiency.

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718 Do Cultural Differences in Successful ERP Implementations Exist?

Authors: Jaideep Motwani, Asli Yagmur Akbulut

Abstract:

Using a methodology grounded in business process change theory, we investigate the critical success factors that affect ERP implementation success in United States and India. Specifically, we examine the ERP implementation at two case study companies, one in each country. Our findings suggest that certain factors that affect the success of ERP implementations are not culturally bound, whereas some critical success factors depend on the national culture of the country in which the system is being implemented. We believe that the understanding of these critical success factors will deepen the understanding of ERP implementations and will help avoid implementation mistakes, thereby increasing the rate of success in culturally different contexts. Implications of the findings and future research directions for both academicians and practitioners are also discussed.

Keywords: Critical Success Factors, Culture, Enterprise Resource Planning Systems, India, United States

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717 Research and Design on a Portable Intravehicular Ultrasonic Leak Detector for Manned Spacecraft

Authors: Yan Rongxin, Sun Wei, Li Weidan

Abstract:

Based on the acoustics cascade sound theory, the mechanism of air leak sound producing, transmitting and signal detecting has been analyzed. A formula of the sound power, leak size and air pressure in the spacecraft has been built, and the relationship between leak sound pressure and receiving direction and distance has been studied. The center frequency in millimeter diameter leak is more than 20 kHz. The situation of air leaking from spacecraft to space has been simulated and an experiment of different leak size and testing distance and direction has been done. The sound pressure is in direct proportion to the cosine of the angle of leak to sensor. The portable ultrasonic leak detector has been developed, whose minimal leak rate is 10-1 Pa·m3/s, the testing radius is longer than 20 mm, the mass is less than 1.0 kg, and the electric power is less than 2.2 W.

Keywords: Leak detection, manned spacecraft, ultrasonic, sound transmitting.

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716 Novel Delay-Dependent Stability Criteria for Uncertain Discrete-Time Stochastic Neural Networks with Time-Varying Delays

Authors: Mengzhuo Luo, Shouming Zhong

Abstract:

This paper investigates the problem of exponential stability for a class of uncertain discrete-time stochastic neural network with time-varying delays. By constructing a suitable Lyapunov-Krasovskii functional, combining the stochastic stability theory, the free-weighting matrix method, a delay-dependent exponential stability criteria is obtained in term of LMIs. Compared with some previous results, the new conditions obtain in this paper are less conservative. Finally, two numerical examples are exploited to show the usefulness of the results derived.

Keywords: Delay-dependent stability, Neural networks, Time varying delay, Linear matrix inequality (LMI).

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715 Exponential Stability of Uncertain Takagi-Sugeno Fuzzy Hopfield Neural Networks with Time Delays

Authors: Meng Hu, Lili Wang

Abstract:

In this paper, based on linear matrix inequality (LMI), by using Lyapunov functional theory, the exponential stability criterion is obtained for a class of uncertain Takagi-Sugeno fuzzy Hopfield neural networks (TSFHNNs) with time delays. Here we choose a generalized Lyapunov functional and introduce a parameterized model transformation with free weighting matrices to it, these techniques lead to generalized and less conservative stability condition that guarantee the wide stability region. Finally, an example is given to illustrate our results by using MATLAB LMI toolbox.

Keywords: Hopfield neural network, linear matrix inequality, exponential stability, time delay, T-S fuzzy model.

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714 Investigation about Structural and Optical Properties of Bulk and Thin Film of 1H-CaAlSi by Density Functional Method

Authors: M. Babaeipour, M. Vejdanihemmat

Abstract:

Optical properties of bulk and thin film of 1H-CaAlSi for two directions (1,0,0) and (0,0,1) were studied. The calculations are carried out by Density Functional Theory (DFT) method using full potential. GGA approximation was used to calculate exchange-correlation energy. The calculations are performed by WIEN2k package. The results showed that the absorption edge is shifted backward 0.82eV in the thin film than the bulk for both directions. The static values of the real part of dielectric function for four cases were obtained. The static values of the refractive index for four cases are calculated too. The reflectivity graphs have shown an intensive difference between the reflectivity of the thin film and the bulk in the ultraviolet region.

Keywords: 1H-CaAlSi, absorption, bulk, optical, thin film.

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713 An Institutional Analysis of IFRS Adoption in Poor Jurisdictions

Authors: C. F. Pricope

Abstract:

The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption.

Keywords: IFRS Adoption, isomorphism, poor jurisdictions, accounting harmonization.

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