Search results for: International Financial Reporting Standards
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1731

Search results for: International Financial Reporting Standards

771 Zero Carbon & Low Energy Housing; Comparative Analysis of Two Persian Vernacular Architectural Solutions to Increase Energy Efficiency

Authors: N. Poorang

Abstract:

In order to respond the human needs, all regional, social, and economical factors are available to gain residents’ comfort and ideal architecture. There is no doubt the thermal comfort has to satisfy people not only for daily and physical activities but also creating pleasant area for mental activities and relaxing. It costs energy and increases greenhouse gas emissions.

Reducing energy use in buildings is a critical component of meeting carbon reduction commitments. Hence housing design represents a major opportunity to cut energy use and CO2 emissions.

In terms of energy efficiency, it is vital to propose and research modern design methods for buildings however vernacular architecture techniques are proven empirical existing practices which have to be considered. This research tries to compare two architectural solution were proposed by Persian vernacular architecture, to achieve energy efficiency in hot areas.

The aim of this research is to analyze two forms of traditional Persian architecture in different locations in order to develop a systematic research and sustainable technologies on adaptation to contemporary living standards.

Keywords: Comparative Analysis, Persian Vernacular Architecture, Sustainable architecture.

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770 Experimental Study of the Metal Foam Flow Conditioner for Orifice Plate Flowmeters

Authors: B. Manshoor, N. Ihsak, Amir Khalid

Abstract:

The sensitivity of orifice plate metering to disturbed flow (either asymmetric or swirling) is a subject of great concern to flow meter users and manufacturers. The distortions caused by pipe fittings and pipe installations upstream of the orifice plate are major sources of this type of non-standard flows. These distortions can alter the accuracy of metering to an unacceptable degree. In this work, a multi-scale object known as metal foam has been used to generate a predetermined turbulent flow upstream of the orifice plate. The experimental results showed that the combination of an orifice plate and metal foam flow conditioner is broadly insensitive to upstream disturbances. This metal foam demonstrated a good performance in terms of removing swirl and producing a repeatable flow profile within a short distance downstream of the device. The results of using a combination of a metal foam flow conditioner and orifice plate for non-standard flow conditions including swirling flow and asymmetric flow show this package can preserve the accuracy of metering up to the level required in the standards.

Keywords: Metal foam flow conditioner, flow measurement, orifice plate.

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769 Development of Recycled-Modified Asphalt Using Basalt Aggregate

Authors: Dong Wook Lee, Seung Hyun Kim, Jeongho Oh

Abstract:

With the strengthened regulation on the mandatory use of recycled aggregate, development of construction materials using recycled aggregate has recently increased. This study aimed to secure the performance of asphalt concrete mixture by developing recycled-modified asphalt using recycled basalt aggregate from the Jeju area. The strength of the basalt aggregate from the Jeju area used in this study was similar to that of general aggregate, while the specific surface area was larger due to the development of pores. Modified asphalt was developed using a general aggregate-recycled aggregate ratio of 7:3, and the results indicated that the Marshall stability increased by 27% compared to that of asphalt concrete mixture using only general aggregate, and the flow values showed similar levels. Also, the indirect tensile strength increased by 79%, and the toughness increased by more than 100%. In addition, the TSR for examining moisture resistance was 0.95 indicating that the reduction in the indirect tensile strength due to moisture was very low (5% level), and the developed recycled-modified asphalt could satisfy all the quality standards of asphalt concrete mixture.

Keywords: Asphalt Concrete Mixture, Performance Grade, Recycled Basalt Aggregate, Recycled-Modified Asphalt.

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768 Adaptive Hysteresis Based SHAF Using PI and FLC Controller for Current Harmonics Mitigation

Authors: Ravit Gautam, Dipen A. Mistry, Manmohan Singh Meena, Bhupelly Dheeraj, Suresh Mikkili

Abstract:

Due to the increased use of the power electronic equipment, harmonics in the power system has increased to a greater extent. These harmonics results a poor power quality causing a major effect on the customers. Shunt active filters (SHAF) are used for the mitigations of the current harmonics and to maintain constant DC link voltage. PI and Fuzzy logic controllers (FLC) were used to control the performance of the shunt active filter under both balance and unbalance source voltage condition. The results found were not satisfying the IEEE-519 standards of THD to be less than 5%. Hysteresis band current control was used to obtain the gating signals for SHAF, though it has some drawbacks and thus to obtain a better performance of the SHAF to mitigate the harmonics, adaptive hysteresis band current control scheme is implemented. Adaptive hysteresis based SHAF is used to obtain better compensation of current harmonics and to regulate the DC link voltage in a better way.

Keywords: DC Link Voltage, Fuzzy Logic Controller, Adaptive Hysteresis, Harmonics, Shunt Active Filter.

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767 Strategic Entrepreneurship: Model Proposal for Post-Troika Sustainable Cultural Organizations

Authors: Maria Inês Pinho

Abstract:

Recent literature on issues of Cultural Management (also called Strategic Management for cultural organizations) systematically seeks for models that allow such equipment to adapt to the constant change that occurs in contemporary societies. In the last decade, the world, and in particular Europe has experienced a serious financial problem that has triggered defensive mechanisms, both in the direction of promoting the balance of public accounts and in the sense of the anonymous loss of the democratic and cultural values of each nation. If in the first case emerged the Troika that led to strong cuts in funding for Culture, deeply affecting those organizations; in the second case, the commonplace citizen is seen fighting for the non-closure of cultural equipment. Despite this, the cultural manager argues that there is no single formula capable of solving the need to adapt to change. In another way, it is up to this agent to know the existing scientific models and to adapt them in the best way to the reality of the institution he coordinates. These actions, as a rule, are concerned with the best performance vis-à-vis external audiences or with the financial sustainability of cultural organizations. They forget, therefore, that all this mechanics cannot function without its internal public, without its Human Resources. The employees of the cultural organization must then have an entrepreneurial posture - must be intrapreneurial. This paper intends to break this form of action and lead the cultural manager to understand that his role should be in the sense of creating value for society, through a good organizational performance. This is only possible with a posture of strategic entrepreneurship. In other words, with a link between: Cultural Management, Cultural Entrepreneurship and Cultural Intrapreneurship. In order to prove this assumption, the case study methodology was used with the symbol of the European Capital of Culture (Casa da Música) as well as qualitative and quantitative techniques. The qualitative techniques included the procedure of in-depth interviews to managers, founders and patrons and focus groups to public with and without experience in managing cultural facilities. The quantitative techniques involved the application of a questionnaire to middle management and employees of Casa da Música. After the triangulation of the data, it was proved that contemporary management of cultural organizations must implement among its practices, the concept of Strategic Entrepreneurship and its variables. Also, the topics which characterize the Cultural Intrapreneurship notion (job satisfaction, the quality in organizational performance, the leadership and the employee engagement and autonomy) emerged. The findings show then that to be sustainable, a cultural organization should meet the concerns of both external and internal forum. In other words, it should have an attitude of citizenship to the communities, visible on a social responsibility and a participatory management, only possible with the implementation of the concept of Strategic Entrepreneurship and its variable of Cultural Intrapreneurship.

Keywords: Cultural entrepreneurship, cultural intrapreneurship, cultural organizations, strategic management.

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766 Survival Model for Partly Interval-Censored Data with Application to Anti D in Rhesus D Negative Studies

Authors: F. A. M. Elfaki, Amar Abobakar, M. Azram, M. Usman

Abstract:

This paper discusses regression analysis of partly interval-censored failure time data, which is occur in many fields including demographical, epidemiological, financial, medical and sociological studies. For the problem, we focus on the situation where the survival time of interest can be described by the additive hazards model in the present of partly interval-censored. A major advantage of the approach is its simplicity and it can be easily implemented by using R software. Simulation studies are conducted which indicate that the approach performs well for practical situations and comparable to the existing methods. The methodology is applied to a set of partly interval-censored failure time data arising from anti D in Rhesus D negative studies.

Keywords: Anti D in Rhesus D negative, Cox’s model, EM algorithm.

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765 Rapid Development of Sport and Sport Management at the Beginning of the Third Millennium

Authors: Irena Durdová

Abstract:

Most people know through experience and intuition what the word „sport“ means. Sport includes a combination of these configurations when it involves team competitions, tournaments, or matches in dual sports or individual sports. Sport management - it is an area of professional endeavor in which a variety of sport-related managerial careers exist and it is also an area of academic professional preparation. Exists three unique aspects of sport management: sport marketing, sport enterprise financial structures and sport industry career paths. The aim of the paper was to highlight the growing importance of sport in contemporary society, especially to emphasize its socio-economic benefits and refer to the development of sport management and marketing. The article has shown that sport contributes 2-3% to gross domestic product in the Czech Republic and that the demand for experts, specialists educated for the sports manager profession is growing.

Keywords: management, sport, sport management, marketing

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764 Investigation of Spatial Changes in the Context of Cultural Sustainability

Authors: Aslı Taş, Şebnem Ertaş

Abstract:

Culture consists of material and spiritual values adopted by the emerging societies during the historical and social processes and continues to exist from past to present by being transferred through generations. Culture and cultural sustainability are interdependent concepts. Cultural sustainability exists when the requirements established cultural expression are added to the social life as lifestyle and habits. However, sustainability renders change inevitable. Changes that take place in the culture of a society also shows the impact in the daily life places. Functional changes occur in the spaces in order to adapt particularly to cultural change that appear in the aftermath of the user change, to modern technology and living standards. In this context, in this study, it was aimed to investigate the effect of the time-dependent functional changes that took place in the housing where non-Muslim population who was subject to population exchange and Muslim population lived after the population exchange in the vacated housing in Sille. Therefore, the changed and newly added venues in the house belonging to Ali Oğuz in Hacı Ali Ağa Street were investigated over the generated graphic in order to clearly perceive the cultural exchange on the housing and settlement and the functional changes were demonstrated.

Keywords: Culture, house, spatial changes, sustainability.

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763 Effect of Periodically Use of Garlic (Allium sativum) Powder on Performance and Carcass Characteristics in Broiler Chickens

Authors: M. Raeesi, S. A. Hoseini- Aliabad, A. Roofchaee, A. Zare Shahneh, S. Pirali

Abstract:

A feeding trial was conducted to investigate the effect of periodically use of garlic on performance and carcass characteristics in broiler chickens. 240 1-day-old Ross broiler chicks randomly allocated into the 10 dietary treatments (A, B, C, D, E, F, G, H, I and J) for 6 wk. Treatment A or control group, received basal diet (based on standards of Ross management guidelines) without supplementation of garlic powder while B, C and D dietary treatments were basal diet supplemented with 0.5, 1 and 3% garlic powder, respectively for the whole time of experiment (6 weeks). Birds in group E, F and G were fed control diet supplemented with 0.5, 1 and 3% garlic powder, respectively just in their starter diet (0- 21d). Birds in three other treatments (H, I and J) received control diet for the first 21 days and 0.5, 1 and 3% of garlic powder was added to their finisher diets, respectively. 1 and 3% supplemented groups in finisher period had better performance as compared with other groups. Since present study conducted in optimum and antiseptic conditions, it seems that better or more responses could be expected in performance if the raising conditions would not be healthy.

Keywords: Garlic powder, periodically use, broiler chickens, carcass characteristics

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762 Effective Digital Music Retrieval System through Content-based Features

Authors: Bokyung Sung, Kwanghyo Koo, Jungsoo Kim, Myung-Bum Jung, Jinman Kwon, Ilju Ko

Abstract:

In this paper, we propose effective system for digital music retrieval. We divided proposed system into Client and Server. Client part consists of pre-processing and Content-based feature extraction stages. In pre-processing stage, we minimized Time code Gap that is occurred among same music contents. As content-based feature, first-order differentiated MFCC were used. These presented approximately envelop of music feature sequences. Server part included Music Server and Music Matching stage. Extracted features from 1,000 digital music files were stored in Music Server. In Music Matching stage, we found retrieval result through similarity measure by DTW. In experiment, we used 450 queries. These were made by mixing different compression standards and sound qualities from 50 digital music files. Retrieval accurate indicated 97% and retrieval time was average 15ms in every single query. Out experiment proved that proposed system is effective in retrieve digital music and robust at various user environments of web.

Keywords: Music Retrieval, Content-based, Music Feature and Digital Music.

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761 Determination of Required Ion Exchange Solution for Stabilizing Clayey Soils with Various PI

Authors: R. Ziaie Moayed, F. Allahyari

Abstract:

Soil stabilization has been widely used to improve soil strength and durability or to prevent erosion and dust generation. Generally to reduce problems of clayey soils in engineering work and to stabilize these soils additional materials are used. The most common materials are lime, fly ash and cement. Using this materials, although improve soil property , but in some cases due to financial problems and the need to use special equipment are limited .One of the best methods for stabilization clayey soils is neutralization the clay particles. For this purpose we can use ion exchange materials. Ion exchange solution like CBR plus can be used for soil stabilization. One of the most important things in using CBR plus is determination the amount of this solution for various soils with different properties. In this study a laboratory experiment is conduct to evaluate the ion exchange capacity of three soils with various plasticity index (PI) to determine amount or required CBR plus solution for soil stabilization.

Keywords: CBR plus, clayey soils, ion exchange, soil stabilization

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760 Lexicon-Based Sentiment Analysis for Stock Movement Prediction

Authors: Zane Turner, Kevin Labille, Susan Gauch

Abstract:

Sentiment analysis is a broad and expanding field that aims to extract and classify opinions from textual data. Lexicon-based approaches are based on the use of a sentiment lexicon, i.e., a list of words each mapped to a sentiment score, to rate the sentiment of a text chunk. Our work focuses on predicting stock price change using a sentiment lexicon built from financial conference call logs. We present a method to generate a sentiment lexicon based upon an existing probabilistic approach. By using a domain-specific lexicon, we outperform traditional techniques and demonstrate that domain-specific sentiment lexicons provide higher accuracy than generic sentiment lexicons when predicting stock price change.

Keywords: Lexicon, sentiment analysis, stock movement prediction., computational finance.

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759 Microstructure and Mechanical Properties of Duplex Stainless steel for Anchor Bolt Application

Authors: Gil Hwan Na , Woo Young Jung , Tae Kwon Ha

Abstract:

Most buildings have been using anchor bolts commonly for installing outdoor advertising structures. Anchor bolts of common carbon steel are widely used and often installed indiscriminately by inadequate installation standards. In the area where strong winds frequently blow, falling accidents of outdoor advertising structures can occur and cause a serious disaster, which is very dangerous and to be prevented. In this regard, the development of high-performance anchor bolts is urgently required. In the present study, 25Cr-8Ni-1.5Si-1Mn-0.4C alloy was produced by traditional vacuum induction melting (VIM) for the application of anchor bolt. The alloy composition is revealed as a duplex microstructure from thermodynamic phase analysis by FactSage® and confirmed by metallographic experiment. Addition of Nitrogen to the alloy was found to reduce the ferritic phase domain and significantly increase the hardness and the tensile strength. Microstructure observation revealed mixed structure of austenite and ferrite with fine carbide distributed along the grain and phase boundaries.

Keywords: Anchor bolt, Duplex stainless steel, FactSage®, Hardness, Thermodynamic phase analysis.

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758 The Non-Uniqueness of Partial Differential Equations Options Price Valuation Formula for Heston Stochastic Volatility Model

Authors: H. D. Ibrahim, H. C. Chinwenyi, T. Danjuma

Abstract:

An option is defined as a financial contract that provides the holder the right but not the obligation to buy or sell a specified quantity of an underlying asset in the future at a fixed price (called a strike price) on or before the expiration date of the option. This paper examined two approaches for derivation of Partial Differential Equation (PDE) options price valuation formula for the Heston stochastic volatility model. We obtained various PDE option price valuation formulas using the riskless portfolio method and the application of Feynman-Kac theorem respectively. From the results obtained, we see that the two derived PDEs for Heston model are distinct and non-unique. This establishes the fact of incompleteness in the model for option price valuation.

Keywords: Option price valuation, Partial Differential Equations, Black-Scholes PDEs, Ito process.

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757 Lexicon-Based Sentiment Analysis for Stock Movement Prediction

Authors: Zane Turner, Kevin Labille, Susan Gauch

Abstract:

Sentiment analysis is a broad and expanding field that aims to extract and classify opinions from textual data. Lexicon-based approaches are based on the use of a sentiment lexicon, i.e., a list of words each mapped to a sentiment score, to rate the sentiment of a text chunk. Our work focuses on predicting stock price change using a sentiment lexicon built from financial conference call logs. We introduce a method to generate a sentiment lexicon based upon an existing probabilistic approach. By using a domain-specific lexicon, we outperform traditional techniques and demonstrate that domain-specific sentiment lexicons provide higher accuracy than generic sentiment lexicons when predicting stock price change.

Keywords: Computational finance, sentiment analysis, sentiment lexicon, stock movement prediction.

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756 Software Architecture Recovery

Authors: Ghulam Rasool, Nadim Asif

Abstract:

The advent of modern technology shadows its impetus repercussions on successful Legacy systems making them obsolete with time. These systems have evolved the large organizations in major problems in terms of new business requirements, response time, financial depreciation and maintenance. Major difficulty is due to constant system evolution and incomplete, inconsistent and obsolete documents which a legacy system tends to have. The myriad dimensions of these systems can only be explored by incorporating reverse engineering, in this context, is the best method to extract useful artifacts and by exploring these artifacts for reengineering existing legacy systems to meet new requirements of organizations. A case study is conducted on six different type of software systems having source code in different programming languages using the architectural recovery framework.

Keywords: Reverse Engineering, Architecture recovery, Architecture artifacts, Reengineering.

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755 Energy Models for Analyzing the Economic Wide Impact of the Environmental Policies

Authors: Majdi M. Alomari, Nafesah I. Alshdaifat, Mohammad S. Widyan

Abstract:

Different countries have introduced different schemes and policies to counter global warming. The rationale behind the proposed policies and the potential barriers to successful implementation of the policies adopted by the countries were analyzed and estimated based on different models. It is argued that these models enhance the transparency and provide a better understanding to the policy makers. However, these models are underpinned with several structural and baseline assumptions. These assumptions, modeling features and future prediction of emission reductions and other implication such as cost and benefits of a transition to a low-carbon economy and its economy wide impacts were discussed. On the other hand, there are potential barriers in the form political, financial, and cultural and many others that pose a threat to the mitigation options.

Keywords: Economic wide impact, energy models, environmental policy instruments, mitigating CO2 emission.

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754 Hardware Implementations for the ISO/IEC 18033-4:2005 Standard for Stream Ciphers

Authors: Paris Kitsos

Abstract:

In this paper the FPGA implementations for four stream ciphers are presented. The two stream ciphers, MUGI and SNOW 2.0 are recently adopted by the International Organization for Standardization ISO/IEC 18033-4:2005 standard. The other two stream ciphers, MICKEY 128 and TRIVIUM have been submitted and are under consideration for the eSTREAM, the ECRYPT (European Network of Excellence for Cryptology) Stream Cipher project. All ciphers were coded using VHDL language. For the hardware implementation, an FPGA device was used. The proposed implementations achieve throughputs range from 166 Mbps for MICKEY 128 to 6080 Mbps for MUGI.

Keywords: Cryptography, ISO/IEC 18033-4:2005 standard, Hardware implementation, Stream ciphers

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753 Energy Savings in Pumps

Authors: N. Dizadji, P. Entezar, A. Shabani

Abstract:

This study presents energy saving in general-purpose pumps widely used in industrial applications. Such pumps are normally driven by a constant-speed electrical motor which in most applications must support varying load conditions. This is equivalent to saying the loading conditions mismatch the designed optimal energy consumption requirements of the intended application thus resulting in substantial energy losses. In the held experiments it was indicated that combination of mechanical and electrical speed drives can contribute to lower energy consumption in the pump without negatively distorting the required performance indices of a typical centrifugal pump at substantially lower energy consumption. The registered energy savings were recorded to be within the 15-40% margin. It was also indicated that although VSDs are installed at a cost, the financial burden is balanced against the earnings resulting from the associated energy savings.

Keywords: Industrial motors, Pumps, Energy consumption, Energy savings, Variable speed drive.

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752 The Effectiveness of University’s Strategic Plan for Sustainability through Collaborative Platform’s Deliberation Matrix

Authors: Ashiquer Rahman

Abstract:

The paper focuses on the significance of the university's sustainability strategic plan and emphasizes the usefulness of the collaborative platform-based deliberation matrix. It will equip the university's leadership to handle impending tactics and challenges with the sustainability of the university’s strategic plan. The study addresses the significance of a set of reference points that will precede operational activities for multi-stakeholder multi-criteria evaluation on the optimal standards of Sustainable University, as well as potential action for the strategic blueprint of Sustainable University. It makes reference to the university’s sustainability strategy plan’s effectiveness through a collaborative platform and deliberation matrix. The paper outlines the conceptual framing of a sustainable university by implementing a strategic plan over the collaborative platform and deliberation matrix. Optimistically, these will be a milestone in higher education; a pathway to prepare for the University’s upcoming implementation of its sustainability strategy. In fact, the collaborative platform and deliberation matrix both are enhancement needles for institutional cooperation to the completive world.

Keywords: Sustainable strategies, institutional cooperation, multi-stakeholder multi-criteria assessment, collaborative platform, innovative method and tools.

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751 Normalizing Logarithms of Realized Volatility in an ARFIMA Model

Authors: G. L. C. Yap

Abstract:

Modelling realized volatility with high-frequency returns is popular as it is an unbiased and efficient estimator of return volatility. A computationally simple model is fitting the logarithms of the realized volatilities with a fractionally integrated long-memory Gaussian process. The Gaussianity assumption simplifies the parameter estimation using the Whittle approximation. Nonetheless, this assumption may not be met in the finite samples and there may be a need to normalize the financial series. Based on the empirical indices S&P500 and DAX, this paper examines the performance of the linear volatility model pre-treated with normalization compared to its existing counterpart. The empirical results show that by including normalization as a pre-treatment procedure, the forecast performance outperforms the existing model in terms of statistical and economic evaluations.

Keywords: Long-memory, Gaussian process, Whittle estimator, normalization, volatility, value-at-risk.

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750 Experimental and Analytical Dose Assessment of Patient's Family Members Treated with I-131

Authors: Marzieh Ebrahimi, Vahid Changizi, Mohammad Reza Kardan, Seyed Mahdi Hosseini Pooya, Parham Geramifar

Abstract:

Radiation exposure to the patient's family members is one of the major concerns during thyroid cancer radionuclide therapy. The aim of this study was to measure the total effective dose of the family members by means of thermoluminescence personal dosimeter, and compare with those calculated by analytical methods. Eighty-five adult family members of fifty-one patients volunteered to participate in this research study. Considering the minimum and maximum range of dose rate from 15 µsv/h to 120 µsv/h at patients' release time, the calculated mean and median dose values of family members were 0.45 mSv and 0.28 mSv, respectively. Moreover, almost all family members’ doses were measured to be less than the dose constraint of 5 mSv recommended by Basic Safety Standards. Considering the influence parameters such as patient dose rate and administrated activity, the total effective doses of family members were calculated by TEDE and NRC formulas and compared with those of experimental results. The results indicated that, it is fruitful to use the quantitative calculations for releasing patients treated with I-131 and correct estimation of patients' family doses.

Keywords: Effective dose, thermoluminescence, I-131, Thyroid cancer.

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749 Management by Sufficient Economy Philosophy for Hospitality Business in Samut Songkram

Authors: Krisada Sungkhamanee

Abstract:

The objectives of this research are to know the management form of Samut Songkram lodging entrepreneurs with sufficient economy framework, to know the threat that affect this business and drawing the fit model for this province in order to sustain their business with Samut Songkram style. What will happen if they do not use this philosophy? Will they have a cash short fall? The data and information are collected by informal discussion with 8 managers and 400 questionnaires. We will use a mix of methods both qualitative research and quantitative research for our study. Bent Flyvbjerg’s phronesis is utilized for this analysis. Our research will prove that sufficient economy can help small and medium business firms solve their problems. We think that the results of our research will be a financial model to solve many problems of the entrepreneurs and this way will use to practice in other areas of our country. 

Keywords: Samut Songkram, Hospitality Business, Sufficient Economy Philosophy.

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748 Embodied Carbon Footprint of Existing Malaysian Green Homes

Authors: Fahanim Abdul Rashid, Muhammad Azzam Ismail

Abstract:

Part and parcel of building green homes (GHs) with favorable thermal comfort (TC) is to design and build with reduced carbon footprint (CF) from embodied energy in the building envelope and reduced operational CF overall. Together, the environmental impact of GHs can be reduced significantly. Nevertheless, there is still a need to identify the base CF value for Malaysian GHs and this can be done by assessing existing ones which can then be compared to conventional and vernacular houses which are built differently with different building materials. This paper underlines the research design and introduces the case studies. For now, the operational CF of the case studies is beyond the scope of this study. Findings from this research could identify the best building material and construction technique combination to build GHs depending on the available skills, financial constraints and the condition of the immediate environment.

Keywords: Embodied carbon footprint, Malaysian green homes.

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747 Improving Co-integration Trading Rule Profitability with Forecasts from an Artificial Neural Network

Authors: Paul Lajbcygier, Seng Lee

Abstract:

Co-integration models the long-term, equilibrium relationship of two or more related financial variables. Even if cointegration is found, in the short run, there may be deviations from the long run equilibrium relationship. The aim of this work is to forecast these deviations using neural networks and create a trading strategy based on them. A case study is used: co-integration residuals from Australian Bank Bill futures are forecast and traded using various exogenous input variables combined with neural networks. The choice of the optimal exogenous input variables chosen for each neural network, undertaken in previous work [1], is validated by comparing the forecasts and corresponding profitability of each, using a trading strategy.

Keywords: Artificial neural networks, co-integration, forecasting, trading rule.

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746 A Secure Auditing Framework for Load Balancing in Cloud Environment

Authors: R. Geetha, T. Padmavathy

Abstract:

Security audit is an important aspect or feature to be considered in cloud service customer. It is basically a certification process to audit the controls that deliver the security requirements. Security audits are conducted by trained and qualified staffs that belong to an independent auditing organization. Security audits must be carried as a standard of security controls. Proper check to be made that the cloud user has a proper reporting and logging facilities with the customer's system and hence ensuring appropriate business and operational flow of data through cloud service. We propose a cloud-based secure auditing framework, which enables confided in power to safely store their mystery information on the semi-believed cloud specialist co-ops, and specifically share their mystery information with a wide scope of information recipient, to diminish the key administration intricacy for power proprietors and information collectors. Unique in relation to past cloud-based information framework, data proprietors transfer their mystery information into cloud utilizing static and dynamic evaluating plan. Another propelled determination is, if any information beneficiary needs individual record to download, the information collector will send the solicitation to the expert. The specialist proprietor has the Access Control. At the off probability, the businessman must impart the primary record to the knowledge collector, acknowledge statistics beneficiary solicitation. Once the acknowledgement for the records is over, the recipient downloads the first record and this record shifting time with date and downloading time with date are monitored by the inspector. In addition to deduplication concept, diminished cloud memory area using dynamic document distribution has been proposed.

Keywords: Cloud computing, cloud storage auditing, data integrity, key exposure.

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745 Analysis of Program PRIME at Brazil

Authors: Iracema Machado de Aragão Gomes, Íkaro Daniel Carvalho Barreto, Suzana Leitão Russo

Abstract:

Policies that support entrepreneurship are keys to the generation of new business. In Brazil, seed capital, installation of technology parks, programs and zero interest financing, economic subsidy as Program First Innovative Company (PRIME) are examples of incentive policies. For the implementation of PRIME, in particular the Brazilian Innovation Agency (FINEP) decentralized operationalization so that business incubators could select innovative projects. This paper analyzes the program PRIME Business Incubator Center of the State of Sergipe (CISE) after calculating the mean and standard deviation of the grades obtained by companies in the factors of innovation, market potential, financial return economic, market strategy and staff and application of the Mann-Whitney test.

Keywords: Entrepreneurship, innovation, technology parks, business incubators.

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744 Using Reuse Water for Irrigation Green space of Naein City

Authors: Nasri M., Soleimani A.

Abstract:

Since water resources of desert Naein City are very limited, a approach which saves water resources and meanwhile meets the needs of the greenspace for water is to use city-s sewage wastewater. Proper treatment of Naein-s sewage up to the standards required for green space uses may solve some of the problems of green space development of the city. The present paper closely examines available statistics and information associated with city-s sewage system, and determines complementary stages of sewage treatment facilities of the city. In the present paper, population, per capita water use, and required discharge for various greenspace pieces including different plants are calculated. Moreover, in order to facilitate the application of water resources, a Crude water distribution network apart from drinking water distribution network is designed, and a plan for mixing municipal wells- water with sewage wastewater in proposed mixing tanks is suggested. Hence, following greenspace irrigation reform and complementary plan, per capita greenspace of the city will be increased from current amount of 13.2 square meters to 32 square meters.

Keywords: Sewage Treatment Facility, Wastewater, Greenspace, Distribution Network, Naein City

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743 Co-Authorship Networks of Scientific Collaboration

Authors: Juha Kettunen

Abstract:

This study analyzes collaborative and networked academic authorship in higher education. The literature review shows evidence that single authorship has made a gradual paradigm shift to joint authorship. The empirical evidence from the Turku University of Applied Sciences indicates that collaborative authorship has notably increased in the last few years. Co-authorship has extended outside the institution to other domestic and international academic organizations. Co-authorship not only increase the merits of academic scholars but builds and maintains networks of research and development. The results of this study help the authors, editors and partners of research and development projects to have a more concrete understanding of how co-authorship has developed and spread beyond higher education institutions.

Keywords: Co-authorship, social networking, higher education, research and development.

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742 A Framework for Investigating Reverse Logistics Capability of E-Tailers

Authors: Wen-Shan Lin, Shu-Lu Hsu

Abstract:

Environmental concern and consumer rights have entailed e-tailers to adopt better strategies to facilitate product returns from customers. As the demand for reverse logistics (RL) continues to grow, little is known about what motivates e-tailers to enhance their RL capabilities and about the role RL capabilities plays in enabling e-tailers to achieve better customer satisfaction and economic performance. Based on resource-based theory and institutional theory, this article proposes that the following factors play a critical role in influencing the RL capability of e-tailers: (a) Financial resource commitment to RL, (b) managerial resource commitment to RL, and (c) institutional pressure to implement RL. Based on the role of these factors, the study provides a framework and propositions that serve to guide future research addressing the link among resources, institutional pressure, and RL capability.

Keywords: Reverse logistics, e-tailing, resource-based theory, institutional theory.

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