Search results for: capital structure theories
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3127

Search results for: capital structure theories

2107 Introducing Sequence-Order Constraint into Prediction of Protein Binding Sites with Automatically Extracted Templates

Authors: Yi-Zhong Weng, Chien-Kang Huang, Yu-Feng Huang, Chi-Yuan Yu, Darby Tien-Hao Chang

Abstract:

Search for a tertiary substructure that geometrically matches the 3D pattern of the binding site of a well-studied protein provides a solution to predict protein functions. In our previous work, a web server has been built to predict protein-ligand binding sites based on automatically extracted templates. However, a drawback of such templates is that the web server was prone to resulting in many false positive matches. In this study, we present a sequence-order constraint to reduce the false positive matches of using automatically extracted templates to predict protein-ligand binding sites. The binding site predictor comprises i) an automatically constructed template library and ii) a local structure alignment algorithm for querying the library. The sequence-order constraint is employed to identify the inconsistency between the local regions of the query protein and the templates. Experimental results reveal that the sequence-order constraint can largely reduce the false positive matches and is effective for template-based binding site prediction.

Keywords: Protein structure, binding site, functional prediction

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2106 Value Stream Oriented Inventory Management

Authors: GuentherSchuh, Till Potente, SaschaFuchs, Annika Hauptvogel, Tobias Welter

Abstract:

Producing companies aspire to high delivery availability despite appearing disruptions. To ensure high delivery availability safety stocksare required. Howeversafety stock leads to additional capital commitment and compensates disruptions instead of solving the reasons.The intention is to increase the stability in production by configuring the production planning and control systematically. Thus the safety stock can be reduced. The largest proportion of inventory in producing companies is caused by batch inventory, schedule deviations and variability of demand rates.These reasons for high inventory levels can be reduced by configuring the production planning and control specifically. Hence the inventory level can be reduced. This is enabled by synchronizing the lot size straightening the demand as well as optimizing the releasing order, sequencing and capacity control.

Keywords: inventory level, inventory management, production planning and control, safety stock

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2105 Online Pose Estimation and Tracking Approach with Siamese Region Proposal Network

Authors: Cheng Fang, Lingwei Quan, Cunyue Lu

Abstract:

Human pose estimation and tracking are to accurately identify and locate the positions of human joints in the video. It is a computer vision task which is of great significance for human motion recognition, behavior understanding and scene analysis. There has been remarkable progress on human pose estimation in recent years. However, more researches are needed for human pose tracking especially for online tracking. In this paper, a framework, called PoseSRPN, is proposed for online single-person pose estimation and tracking. We use Siamese network attaching a pose estimation branch to incorporate Single-person Pose Tracking (SPT) and Visual Object Tracking (VOT) into one framework. The pose estimation branch has a simple network structure that replaces the complex upsampling and convolution network structure with deconvolution. By augmenting the loss of fully convolutional Siamese network with the pose estimation task, pose estimation and tracking can be trained in one stage. Once trained, PoseSRPN only relies on a single bounding box initialization and producing human joints location. The experimental results show that while maintaining the good accuracy of pose estimation on COCO and PoseTrack datasets, the proposed method achieves a speed of 59 frame/s, which is superior to other pose tracking frameworks.

Keywords: Computer vision, Siamese network, pose estimation, pose tracking.

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2104 Intelligent Neural Network Based STLF

Authors: H. Shayeghi, H. A. Shayanfar, G. Azimi

Abstract:

Short-Term Load Forecasting (STLF) plays an important role for the economic and secure operation of power systems. In this paper, Continuous Genetic Algorithm (CGA) is employed to evolve the optimum large neural networks structure and connecting weights for one-day ahead electric load forecasting problem. This study describes the process of developing three layer feed-forward large neural networks for load forecasting and then presents a heuristic search algorithm for performing an important task of this process, i.e. optimal networks structure design. The proposed method is applied to STLF of the local utility. Data are clustered due to the differences in their characteristics. Special days are extracted from the normal training sets and handled separately. In this way, a solution is provided for all load types, including working days and weekends and special days. We find good performance for the large neural networks. The proposed methodology gives lower percent errors all the time. Thus, it can be applied to automatically design an optimal load forecaster based on historical data.

Keywords: Feed-forward Large Neural Network, Short-TermLoad Forecasting, Continuous Genetic Algorithm.

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2103 A Confucianism Observed in Disaster Films of East Asia

Authors: Timothy Yoonsuk Lee, Jinhwan Yu, Somi Nah

Abstract:

Hollywood has produced various blockbusters on the subject of disasters. Entering the 2000s, disaster films began to be produced in the East Asian region as well, and as most of them were successful, disaster films have settled as a popular genre in the region. East Asian disaster films utilize a plot structure similar to Hollywood films but, at the same time, represent East Asian people-s unique value system. East Asian people-s social behavior pattern defined as collectivism is a characteristic that distinguishes this region from other cultural regions. In order to examine Confucian culture in disaster films on the premise of the difference, the author conducts this research as follows.This study first reviews the concepts disaster and disaster film, and understands the genre through analyzing the narrative structure and style. In addition, it discusses collectivism, a characteristic of the East Asian region distinguished from the West, and investigates Confucian culture in films and examines differences among Korean, Chinese and Japanese Confucianism. Films selected for this study are Tidal Wave (Korea, 2009), After Shock (China, 2006), and The Sinking of Japan (Japan, 2006). Using the characters in these films, we analyze how Confucian thought is described and reproduced.

Keywords: Confucianism, Disaster Film, East Asian Films, Three Basic Principles and Five Moral Disciplines in Human Relations

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2102 Urban Environmental Challenges in Developing Cities: The Case of Ethiopian Capital Addis Ababa

Authors: Dubbale Daniel A., Tsutsumi J., Michael J. Bendewald

Abstract:

Addis Ababa is a seat of African Union (AU), United Nations Economic Commission for Africa (UN-ECA) and hundreds of embassies and consular representatives. Addis Ababa is one of the highest capitals in the world with an average 2400 meters above sea level. It is dichotomous city with a blend of modern high-rise and deteriorating slum quarters. Water supply and sanitation, waste management and housing are continuing to be serious problems. Forest wood based domestic energy use as well as uncontrolled emissions from mobile and fixed sources has endangered the state of the urban environment. Analysis based on satellite imagery has revealed the deteriorating urban environment within the last three decades. The recently restructured city administration has brought improvements in the condition of the urban environment. However, the overwhelming size of the challenges faced by the city dwarfed their fairly good results.

Keywords: Addis Ababa, Urban environment, Slum, Housing, Relocation

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2101 Accounting Research from the Globalization Perspective

Authors: Paul Diaconu, Nicoleta Coman

Abstract:

This paper explores the idea of globalisation and considers accounting-s role in that process in order to develop new spaces for accounting research. That-s why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it-s related to the fact that we sees accounting as social and evolutionist process, that pays heed to those voices arguing for greater social and environmental justice, and that draws attention to the role of accounting researchers in the process of globalisation. The paper defines globalisation and expands the globalisation and accounting research agenda introducing in this context the harmonization process in accounting. There are the two main systems which are disputing the first stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the selected one. Due to this fact a convergence of the two, joining the advantages and disadvantages of the two should be the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. The paper is emphasising the role of the cultural differences in the process of imposing of an unique international accounting system by the global organizations..

Keywords: Investors, capital markets, international accounting.

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2100 The Patterns of Unemployment and the Geography of Social Housing

Authors: Sónia Alves

Abstract:

During the last few decades in the academic field, the debate has increased on the effects of social geography on the opportunities of socioeconomic integration. On one hand, it has been discussed how the contents of the urban structure and social geography affect not only the way people interact, but also their chances of social and economic integration. On the other hand, it has also been discussed how the urban structure is also constrained and transformed by the action of social actors. Without questioning the powerful influence of structural factors, related to the logic of the production system, labor markets, education and training, the research has shown the role played by place of residence in shaping individual outcomes such as unemployment. In the context of this debate the importance of territory of residence with respect to the problem of unemployment has been highlighted. Although statistics of unemployment have already demonstrated the unequal incidence of the phenomenon in social groups, the issue of uneven territorial impact on the phenomenon at intra-urban level remains relatively unknown. The purpose of this article is to show and to interpret the spatial patterns of unemployment in the city of Porto using GIS (Geographic Information System - GIS) technology. Under this analysis the overlap of the spatial patterns of unemployment with the spatial distribution of social housing, allows the discussion of the relationship that occurs between these patterns and the reasons that might explain the relative immutability of socioeconomic problems in some neighborhoods.

Keywords: Unemployment, area effects, urban planning, Porto.

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2099 Towards Clustering of Web-based Document Structures

Authors: Matthias Dehmer, Frank Emmert Streib, Jürgen Kilian, Andreas Zulauf

Abstract:

Methods for organizing web data into groups in order to analyze web-based hypertext data and facilitate data availability are very important in terms of the number of documents available online. Thereby, the task of clustering web-based document structures has many applications, e.g., improving information retrieval on the web, better understanding of user navigation behavior, improving web users requests servicing, and increasing web information accessibility. In this paper we investigate a new approach for clustering web-based hypertexts on the basis of their graph structures. The hypertexts will be represented as so called generalized trees which are more general than usual directed rooted trees, e.g., DOM-Trees. As a important preprocessing step we measure the structural similarity between the generalized trees on the basis of a similarity measure d. Then, we apply agglomerative clustering to the obtained similarity matrix in order to create clusters of hypertext graph patterns representing navigation structures. In the present paper we will run our approach on a data set of hypertext structures and obtain good results in Web Structure Mining. Furthermore we outline the application of our approach in Web Usage Mining as future work.

Keywords: Clustering methods, graph-based patterns, graph similarity, hypertext structures, web structure mining

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2098 Analyzing of Public Transport Trip Generation in Developing Countries; A Case Study in Yogyakarta, Indonesia

Authors: S. Priyanto, E.P Friandi

Abstract:

Yogyakarta, as the capital city of Yogyakarta Province, has important roles in various sectors that require good provision of public transportation system. Ideally, a good transportation system should be able to accommodate the amount of travel demand. This research attempts to develop a trip generation model to predict the number of public transport passenger in Yogyakarta city. The model is built by using multiple linear regression analysis, which establishes relationship between trip number and socioeconomic attributes. The data consist of primary and secondary data. Primary data was collected by conducting household surveys which randomly selected. The resulted model is further applied to evaluate the existing TransJogja, a new Bus Rapid Transit system serves Yogyakarta and surrounding cities, shelters.

Keywords: Multiple linear regression, shelter evaluation, travel demand, trip generation.

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2097 The Relationship between Democracy, Freedom, and Economic Development

Authors: Ugur Karakaya, Hasan Bulent Kantarcı

Abstract:

In this study, firstly democratic thoughts which directly or indirectly affect economic development and/or the interaction between authoritarian regimes and the economic development and the direction and channels of this interaction were studied and then the study tried to determine how democracy affects economic development. It was concluded that the positive contributions of democracy to economic development were more determinant than the effects that were either negative or restrictive in terms of development. When compared to autocracy, since democracy is more successful in managing social conflicts, ensuring political stability and preventing social disasters such as famine, it contributes more to economic development. Democracy also facilitates delegation of authority, provides a stable investment environment and accelerates mobilization of resources in accordance with economic growth/development. Democracy leads to an increase in human capital accumulation and increases the growth rate through reducing income inequality. It can be said that democratic regimes are the most appropriate ones in terms of increasing economic performance and supporting economic development through their strong institutional structures and the assurance they will ensure in property rights.

Keywords: Autocratic Regime, Democracy, Economic Development, Economic Freedom.

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2096 Assessing the Effect of Freezing and Thawing of Coverzone of Ground Granulated Blast-Furnace Slag Concrete

Authors: Abdulkarim Mohammed Iliyasu, Mahmud Abba Tahir

Abstract:

Freezing and thawing are considered to be one of the major causes of concrete deterioration in the cold regions. This study aimed at assessing the freezing and thawing of concrete within the cover zone by monitoring the formation of ice and melting at different temperatures using electrical measurement technique. A multi-electrode array system was used to obtain the resistivity of ice formation and melting at discrete depths within the cover zone of the concrete. A total number of four concrete specimens (250 mm x 250 mm x 150 mm) made of ordinary Portland cement concrete and ordinary Portland cement replaced by 65% ground granulated blast furnace slag (GGBS) is investigated. Water/binder ratios of 0.35 and 0.65 were produced and ponded with water to ensure full saturation and then subjected to freezing and thawing process in a refrigerator within a temperature range of -30 0C and 20 0C over a period of time 24 hours. The data were collected and analysed. The obtained results show that the addition of GGBS changed the pore structure of the concrete which resulted in the decrease in conductance. It was recommended among others that, the surface of the concrete structure should be protected as this will help to prevent the instantaneous propagation of ice trough the rebar and to avoid corrosion and subsequent damage.

Keywords: Concrete, conductance, deterioration, freezing and thawing, ordinary Portland cement.

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2095 Understanding the Qualities of Social Spaces of the Indian Neighbourhoods

Authors: Venkata Ravi Kumar Veluru, Tej Kumar Karki

Abstract:

Indian traditional neighbourhoods are socially active and sometimes intrusive communities, which are losing their qualities due to Western influences, undermining the traditional Indian values by blind adaption of neighbourhood concepts since the western scale is not suitable to the Indian context. The main aim is to understand the qualities of Indian traditional neighbourhoods by evaluating a traditional neighbourhood of Jaipur, and comparing it with the modern planned neighbourhood of Chandigarh, (designed by a foreign planner, in the neighbourhood concept of the Western world), to find out the special qualities of traditional Indian neighbourhoods as compared to Western concepts based on social spaces, using methods such as physical observation of selected neighbourhoods and residents structured perception survey. A combined analysis found that social spaces are abundantly available in traditional neighbourhoods which are missing in modern neighbourhoods. The quality of traditional neighbourhoods is interactions that aim toward the formation of social capital. The qualities of traditional neighbourhoods have to be considered while designing new neighbourhoods in India.

Keywords: Indian Neighbourhoods, modern neighbourhoods, neighbourhood planning, social spaces, traditional neighbourhoods.

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2094 Framework of Malaysian Knowledge Society: Results from Dual Data Approach

Authors: Norsiah Abdul Hamid, Halimah Badioze Zaman

Abstract:

This paper outlines the research conducted to propose na framework of 'Knowledge Society' (KS) in the Malaysian context. It is important to highlight that the emergence of KS is a result of the rapid growth in knowledge and information. However, the discussion of KS should not only be limited to the importance of knowledge, but a holistic KS is also determined by other imperative dimensions. This article discusses the results of a study conducted previously in Malaysia in order to identify the essential dimensions of KS, and consequently propose a KS framework in the Malaysian context. Two methods were employed, namely the Delphi technique and semi-structured interviews. The modified Delphi involved five rounds with ten experts, while the interviews were conducted with two prominent figures in Malaysia. The results support the proposed framework which contains seven major dimensions in order for Malaysia to become a KS in the future. The dimensions which are crucial for a holistic Malaysian KS are human capital, spirituality, economy, social, institutional, sustainability, and driven by the ICT.

Keywords: Malaysia, Knowledge Society, Framework, Delphi Technique, Interview.

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2093 Residual Dipolar Couplings in NMR Spectroscopy Using Lanthanide Tags

Authors: Elias Akoury

Abstract:

Nuclear Magnetic Resonance (NMR) spectroscopy is an indispensable technique used in structure determination of small and macromolecules to study their physical properties, elucidation of characteristic interactions, dynamics and thermodynamic processes. Quantum mechanics defines the theoretical description of NMR spectroscopy and treatment of the dynamics of nuclear spin systems. The phenomenon of residual dipolar coupling (RDCs) has become a routine tool for accurate structure determination by providing global orientation information of magnetic dipole-dipole interaction vectors within a common reference frame. This offers accessibility of distance-independent angular information and insights to local relaxation. The measurement of RDCs requires an anisotropic orientation medium for the molecules to partially align along the magnetic field. This can be achieved by introduction of liquid crystals or attaching a paramagnetic center. Although anisotropic paramagnetic tags continue to mark achievements in the biomolecular NMR of large proteins, its application in small organic molecules remains unspread. Here, we propose a strategy for the synthesis of a lanthanide tag and the measurement of RDCs in organic molecules using paramagnetic lanthanide complexes.

Keywords: Lanthanide Tags, NMR spectroscopy, residual dipolar coupling, quantum mechanics of spin dynamics.

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2092 Foundation Retrofitting of Storage Tank under Seismic Load

Authors: Seyed Abolhasan Naeini, Mohammad Hossein Zade, E. Izadi, M. Hossein Zade

Abstract:

The different seismic behavior of liquid storage tanks rather than conventional structures makes their responses more complicated. Uplifting and excessive settlement due to liquid sloshing are the most frequent damages in cylindrical liquid tanks after shell bucking failure modes. As a matter of fact, uses of liquid storage tanks because of the simple construction on compact layer of soil as a foundation are very conventional, but in some cases need to retrofit are essential. The tank seismic behavior can be improved by modifying dynamic characteristic of tank with verifying seismic loads as well as retrofitting and improving base ground. This paper focuses on a typical steel tank on loose, medium and stiff sandy soil and describes an evaluation of displacement of the tank before and after retrofitting. The Abaqus program was selected for its ability to include shell and structural steel elements, soil-structure interaction, and geometrical nonlinearities and contact type elements. The result shows considerable decreasing in settlement and uplifting in the case of retrofitted tank. Also, by increasing shear strength parameter of soil, the performance of the liquid storage tank under the case of seismic load increased.

Keywords: Steel tank, soil-structure, sandy soil, seismic load.

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2091 Theoretical Analysis of Self-Starting Busemann Intake Family

Authors: N. Moradian, E. Timofeev, R. Tahir

Abstract:

In this work, startability of the Busemann intake family with weak/strong conical shock, as most efficient intakes, via overboard mass spillage method is theoretically analyzed. Masterix and Candifix codes are used to numerically simulate few models of this type of intake and verify the theoretical results. Portions of the intake corresponding to various flow capture angles are considered to have mass spillage in the starting process of this intake. This approach allows for overboard mass spillage via a V-shaped slot with the tip of V coinciding with the focal point of the Busemann flow. The theoretical results, achieved using two different theories, of self-started Busemann takes with weak/strong conical shock show that significant improve in intake startability using overboard spillage technique. The starting phenomena of Busemann intakes with weak conical shock and seven different capture angles are numerically simulated at freestream Mach number of 3 to find the minimum area ratios of self-started intakes. The numerical results confirm the theoretical ones achieved by authors.

Keywords: Busemann intake, conical shock, overboard spillage, startability.

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2090 Competitor Analysis to Quantify the Benefits and for Different Use of Transport Infrastructure

Authors: Dimitrios J. Dimitriou, Maria F. Sartzetaki

Abstract:

Different transportation modes have key operational advantages and disadvantages, providing a variety of different transport options to users and passengers. This paper reviews key variables for the competition between air transport and other transport modes. The aim of this paper is to review the competition between air transport and other transport modes, providing results in terms of perceived cost for the users, for destinations high competitiveness for all transport modes. The competitor analysis variables include the cost and time outputs for each transport option, highlighting the level of competitiveness on high demanded Origin-Destination corridors. The case study presents the output of a such analysis for the OD corridor in Greece that connects the Capital city (Athens) with the second largest city (Thessaloniki) and the different transport modes have been considered (air, train, road). Conventional wisdom is to present an easy to handle tool for planners, managers and decision makers towards pricing policy effectiveness and demand attractiveness, appropriate to use for other similar cases.

Keywords: Competitor analysis, generalized cost, transport economics, quantitative modelling.

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2089 Application of a Similarity Measure for Graphs to Web-based Document Structures

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

Abstract:

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

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

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2088 Security, Securitization and Human Capital: The New Wave of Canadian Immigration Laws

Authors: Robert M. Russo

Abstract:

This paper analyzes the linkage between migration, economic globalization and terrorism concerns. On a broad level, I analyze Canadian economic and political considerations, searching for causal relationships between political and economic actors on the one hand, and Canadian immigration law on the other. Specifically, the paper argues that there are contradictory impulses affecting state sovereignty. These impulses are are currently being played out in the field of Canadian immigration law through several proposed changes to Canada-s Immigration and Refugee Protection Act (IRPA). These changes reflect an ideological conception of sovereignty that is intrinsically connected with decision-making capacity centered on an individual. This conception of sovereign decision-making views Parliamentary debate and bureaucratic inefficiencies as both equally responsible for delaying essential decisions relating to the protection of state sovereignty, economic benefits and immigration control This paper discusses these concepts in relation to Canadian immigration policy under Canadian governments over the past twenty five years.

Keywords: Globalization, immigration law, security, anti-terrorism.

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2087 Integration of Seismic and Seismological Data Interpretation for Subsurface Structure Identification

Authors: Iftikhar Ahmed Satti, Wan Ismail Wan Yusoff

Abstract:

The structural interpretation of a part of eastern Potwar (Missa Keswal) has been carried out with available seismological, seismic and well data. Seismological data contains both the source parameters and fault plane solution (FPS) parameters and seismic data contains ten seismic lines that were re-interpreted by using well data. Structural interpretation depicts two broad types of fault sets namely, thrust and back thrust faults. These faults together give rise to pop up structures in the study area and also responsible for many structural traps and seismicity. Seismic interpretation includes time and depth contour maps of Chorgali Formation while seismological interpretation includes focal mechanism solution (FMS), depth, frequency, magnitude bar graphs and renewal of Seismotectonic map. The Focal Mechanism Solutions (FMS) that surrounds the study area are correlated with the different geological and structural maps of the area for the determination of the nature of subsurface faults. Results of structural interpretation from both seismic and seismological data show good correlation. It is hoped that the present work will help in better understanding of the variations in the subsurface structure and can be a useful tool for earthquake prediction, planning of oil field and reservoir monitoring.

Keywords: Focal mechanism solution (FMS), Fault plane solution (FPS), Reservoir monitoring, earthquake prediction.

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2086 Malaysian Multi-Ethnic Discrimination Scale: Preliminary Factor and Psychometric Analysis

Authors: Chua Bee Seok, Shamsul Amri Baharuddin, Rosnah Ismail, Ferlis Bahari, Jasmine Adela Mutang, Lailawati Madlan, Asong Joseph

Abstract:

The aims of this study were to determine the factor structure and psychometric properties (i.e., reliability and convergent validity) of the Malaysian Multi-Ethnic Discrimination Scale (MMEDS). It consists of 71-items measure experience, strategies used and consequences of ethnic discrimination. A sample of 649 university students from one of the higher education institution in Malaysia was asked to complete MMEDS, as well as Perceived Ethnic and Racial Discrimination. The exploratory factor analysis on ethnic discrimination experience extracted two factors labeled ‘unfair treatment’ (15 items) and ‘Denial of the ethnic right’ (12 items) which accounted for 60.92% of the total variance. The two sub scales demonstrated clear reliability with internal consistency above .70. The convergent validity of the Scale was supported by an expected pattern of correlations (positive and significant correlation) between the score of unfair treatment and denial of the ethnic right and the score of Perceived Ethnic and Racial Discrimination by Peers Scale. The results suggest that the MMEDS is a reliable and valid measure. However, further studies need to be carried out in other groups of sample as to validate the Scale.

Keywords: Factor structure, psychometric properties, exploratory factor analysis.

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2085 Corporate Governance Mechanisms, Whistle-Blowing Policy and Earnings Management Practices of Firms in Malaysia

Authors: Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Sitraselvi Chandren

Abstract:

This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.

Keywords: Corporate governance, earnings management, whistle-blowing policy, audit committee, board of directors.

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2084 A Comparative Study on the Performance of Viscous and Friction Dampers under Seismic Excitation

Authors: Apetsi K. Ampiah, Zhao Xin

Abstract:

Earthquakes over the years have been known to cause devastating damage on buildings and induced huge loss on human life and properties. It is for this reason that engineers have devised means of protecting buildings and thus protecting human life. Since the invention of devices such as the viscous and friction dampers, scientists/researchers have been able to incorporate these devices into buildings and other engineering structures. The viscous damper is a hydraulic device which dissipates the seismic forces by pushing fluid through an orifice, producing a damping pressure which creates a force. In the friction damper, the force is mainly resisted by converting the kinetic energy into heat by friction. Devices such as viscous and friction dampers are able to absorb almost all the earthquake energy, allowing the structure to remain undamaged (or with some amount of damage) and ready for immediate reuse (with some repair works). Comparing these two devices presents the engineer with adequate information on the merits and demerits of these devices and in which circumstances their use would be highly favorable. This paper examines the performance of both viscous and friction dampers under different ground motions. A two-storey frame installed with both devices under investigation are modeled in commercial computer software and analyzed under different ground motions. The results of the performance of the structure are then tabulated and compared. Also included in this study is the ease of installation and maintenance of these devices.

Keywords: Friction damper, seismic, slip load, viscous damper.

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2083 From “Discipline and Punish” to the Necessity for the Establishment of Greek Theatre: A Political Study of the Formation of Theatre Spaces in Ancient Greece Based on Michel Foucault’s Ideas

Authors: Payam Foroutan Yekta

Abstract:

The formation of theatre in ancient Greece and the different reasons and arguments about it are still left as an interesting case of discussion, and the origin of the Greek drama is usually sought in the Dionysus Festival. One fundamental element for the transformation of ritual into theatre was the establishment of theatre or places specifically used for performing Greek drama. Despite the theories of social Darwinists in the field of theatre historiography, the present study takes as its point of departure the hypothesis that the procedure of the transformation of Dionysus rituals to theatre has not been an evolutionary one. Our arguments will be based on Michel Foucault’s theory in his seminal book Discipline and Punish, where he holds “power” to be always aiming at the regulation of formless and unpredictable masses in order to predict their movements and behaviours. Thus, it could be argued that by founding theatra, in less than two centuries, Athens’s political system has transformed the primitive, violent and chaotic Dionysus rituals, turning them into theatre in order to control the society as much as possible.

Keywords: Dionysus Rituals, Greek Drama, Theatron, Michel Foucault, Discipline and Punish, Political System.

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2082 Sustainable Renovation and Restoration of the Rural Based on the View Point of Psychology

Authors: Luo Jin, Jin Fang

Abstract:

Countryside has been generally recognized and regarded as a characteristic symbol which presents in human memory for a long time. As a result of the change of times, because of it is failure to meet the growing needs of the growing life and mental decline, the vast rural area began to decline. But their history feature image which accumulated by the ancient tradition provides people with the origins of existence on the spiritual level, such as "identity" and "belonging", makes people closer to the others in the spiritual and psychological aspects of a common experience about the past, thus the sense of a lack of culture caused by the losing of memory symbols is weakened. So, in the modernization process, how to repair its vitality and transform and planning it in a sustainable way has become a hot topics in architectural and urban planning. This paper aims to break the constraints of disciplines, from the perspective of interdiscipline, using the research methods of systems science to analyze and discuss the theories and methods of rural form factors, which based on the viewpoint of memory in psychology. So we can find a right way to transform the Rural to give full play to the role of the countryside in the actual use and the shape of history spirits.

Keywords: The rural, sustainable renovation, restoration, psychology, memory.

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2081 Response of Fully Backed Sandwich Beams to Low Velocity Transverse Impact

Authors: M. Sadighi, H. Pouriayevali, M. Saadati

Abstract:

This paper describes analysis of low velocity transverse impact on fully backed sandwich beams with composite faces from Eglass/epoxy and cores from Polyurethane or PVC. Indentation on sandwich beams has been analyzed with the existing theories and modeled with the FE code ABAQUS, also loadings have been done experimentally to verify theoretical results. Impact on fully backed has been modeled in two cases of impactor energy with SDOF model (single-degree-of-freedom) and indentation stiffness: lower energy for elastic indentation of sandwich beams and higher energy for plastic area in indentation. Impacts have been modeled by ABAQUS. Impact results can describe response of beam in terms of core and faces thicknesses, core material, indentor energy and energy absorbed. The foam core is modeled using the crushable foam material model and response of the foam core is experimentally characterized in uniaxial compression with higher velocity loading to define quasi impact behaviour.

Keywords: Low velocity impact, fully backed, indentation, sandwich beams, foams, finite element.

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2080 Fused Structure and Texture (FST) Features for Improved Pedestrian Detection

Authors: Hussin K. Ragb, Vijayan K. Asari

Abstract:

In this paper, we present a pedestrian detection descriptor called Fused Structure and Texture (FST) features based on the combination of the local phase information with the texture features. Since the phase of the signal conveys more structural information than the magnitude, the phase congruency concept is used to capture the structural features. On the other hand, the Center-Symmetric Local Binary Pattern (CSLBP) approach is used to capture the texture information of the image. The dimension less quantity of the phase congruency and the robustness of the CSLBP operator on the flat images, as well as the blur and illumination changes, lead the proposed descriptor to be more robust and less sensitive to the light variations. The proposed descriptor can be formed by extracting the phase congruency and the CSLBP values of each pixel of the image with respect to its neighborhood. The histogram of the oriented phase and the histogram of the CSLBP values for the local regions in the image are computed and concatenated to construct the FST descriptor. Several experiments were conducted on INRIA and the low resolution DaimlerChrysler datasets to evaluate the detection performance of the pedestrian detection system that is based on the FST descriptor. A linear Support Vector Machine (SVM) is used to train the pedestrian classifier. These experiments showed that the proposed FST descriptor has better detection performance over a set of state of the art feature extraction methodologies.

Keywords: Pedestrian detection, phase congruency, local phase, LBP features, CSLBP features, FST descriptor.

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2079 One-DOF Precision Position Control using the Combined Piezo-VCM Actuator

Authors: Yung-Tien Liu, Chun-Chao Wang

Abstract:

This paper presents the control performance of a high-precision positioning device using the hybrid actuator composed of a piezoelectric (PZT) actuator and a voice-coil motor (VCM). The combined piezo-VCM actuator features two main characteristics: a large operation range due to long stroke of the VCM, and high precision and heavy load positioning ability due to PZT impact force. A one-degree-of-freedom (DOF) experimental setup was configured to examine the fundamental characteristics, and the control performance was effectively demonstrated by using a switching controller. In rough positioning state, an integral variable structure controller (IVSC) was used for the VCM to conduct long range of operation; in precision positioning state, an impact force controller (IFC) for the PZT actuator coupled with presliding states of the sliding table was used to obtain high-precision position control and achieve both forward and backward actuations. The experimental results showed that the sliding table having a mass of 881g and with a preload of 10 N was successfully positioned within the positioning accuracy of 10 nm in both forward and backward position controls.

Keywords: Integral variable structure controller (IVSC), impact force, precision positioning, presliding, PZT actuator, voice-coil motor (VCM).

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2078 The Estimation Method of Stress Distribution for Beam Structures Using the Terrestrial Laser Scanning

Authors: Sang Wook Park, Jun Su Park, Byung Kwan Oh, Yousok Kim, Hyo Seon Park

Abstract:

This study suggests the estimation method of stress distribution for the beam structures based on TLS (Terrestrial Laser Scanning). The main components of method are the creation of the lattices of raw data from TLS to satisfy the suitable condition and application of CSSI (Cubic Smoothing Spline Interpolation) for estimating stress distribution. Estimation of stress distribution for the structural member or the whole structure is one of the important factors for safety evaluation of the structure. Existing sensors which include ESG (Electric strain gauge) and LVDT (Linear Variable Differential Transformer) can be categorized as contact type sensor which should be installed on the structural members and also there are various limitations such as the need of separate space where the network cables are installed and the difficulty of access for sensor installation in real buildings. To overcome these problems inherent in the contact type sensors, TLS system of LiDAR (light detection and ranging), which can measure the displacement of a target in a long range without the influence of surrounding environment and also get the whole shape of the structure, has been applied to the field of structural health monitoring. The important characteristic of TLS measuring is a formation of point clouds which has many points including the local coordinate. Point clouds are not linear distribution but dispersed shape. Thus, to analyze point clouds, the interpolation is needed vitally. Through formation of averaged lattices and CSSI for the raw data, the method which can estimate the displacement of simple beam was developed. Also, the developed method can be extended to calculate the strain and finally applicable to estimate a stress distribution of a structural member. To verify the validity of the method, the loading test on a simple beam was conducted and TLS measured it. Through a comparison of the estimated stress and reference stress, the validity of the method is confirmed.

Keywords: Structural health monitoring, terrestrial laser scanning, estimation of stress distribution, coordinate transformation, cubic smoothing spline interpolation.

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