Search results for: external focus
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1758

Search results for: external focus

558 Verifying the Supremacy of Volume Modulated Arc Therapy Over Intensity Modulated Radiation Therapy: Pelvis Malignancies’ Perspective

Authors: M. Umar Farooq, T. Ahmad Afridi, M. Zia-Ul-Islam Arsalan, U. Hussain Haider, S. Ullah

Abstract:

Cancer, a leading fatal disease worldwide, can be treated with various techniques including radiation therapy. It involves the use of ionizing radiation to target cancer cells. On basis of source placement, radiation therapy is of two types i.e., Brachytherapy and External Beam Radiotherapy (EBRT). EBRT has evolved from 2-D conventional therapy to 3-D Conformal radiotherapy (3D-CRT) and then Intensity-Modulated Radiotherapy (IMRT). IMRT improves dose conformity and sparing of organs at risk. Volumetric Modulated Arc Therapy (VMAT) is a modern technique that uses treatment delivery in arcs with rotation of the gantry. In this report, a dosimetry comparison was performed between IMRT and VMAT. This study was conducted in the Radiotherapy Department of the Institute of Nuclear Medicine and Oncology Lahore (INMOL). Ten patients with Prostate Carcinoma were selected for this study to compare the methods. Simulation of these patients was done with help of a CT Simulator. All target volumes and organs were delineated by the oncologists. Then suitable fields/arcs were applied which cover volumes effectively. This was followed by the optimization of plans for both techniques for every patient. Finally, a comparison of evaluating parameters e.g., Conformity Index (CI), Volume Coverage, Homogeneity Index (HI), Organ Doses, and MUs (Monitor Units) was performed. We obtained better results of target conformity indices from VMAT (CI = 1.16) than IMRT (CI = 1.24). VMAT was better in organ sparing too. Also, VMAT shows fewer MUs (733 MUs) as compared to IMRT (2149 MUs). From this study, it is concluded that VMAT is a better treatment technique than IMRT. This technique will enhance treatment efficiency as it takes less time in obtaining the required results. Also, a very less scatter dose will be delivered to the patient.

Keywords: 2-D Conventional Radiotherapy, 3-D Conformal Radiotherapy, Intensity Modulated Radiotherapy, Prostate Carcinoma, Radiotherapy, Volumetric Modulated Arc Therapy.

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557 The Effect of Pyramid Structure on Firm Value

Authors: Irfah Najihah Basir Malan, Norhana Salamudin, Noryati Ahmad

Abstract:

Corporate ownership structure is an important factor influencing firm performance. This study aims to answer the question whether pyramid structure has negative effect on firm value. This study is important because the ownership of public listed companies in Malaysia is highly concentrated. The concentrated ownership such as Malaysia, agency conflict is prevalent between controlling shareholders and minority shareholders. Accordingly, the dominant role of shareholders in firms allows the controlling shareholders (including managers) to expropriate the interest of the minority shareholders for their own private advantage. This research is conducted on pyramidal firms in Malaysia. Applying the Attig Model as the underlying statistical test, it is found that firm value is negatively related to pyramid ownership of Malaysian public listed firms due to the mismatch between cash flow rights and control rights. Future research needs to focus on identifying the heterogeneous factors that improve the generalizability of research.

Keywords: Pyramid structure, Cash flow right, Control right, Firm value, Attig model.

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556 Morphing Human Faces: Automatic Control Points Selection and Color Transition

Authors: Stephen Karungaru, Minoru Fukumi, Norio Akamatsu

Abstract:

In this paper, we propose a morphing method by which face color images can be freely transformed. The main focus of this work is the transformation of one face image to another. This method is fully automatic in that it can morph two face images by automatically detecting all the control points necessary to perform the morph. A face detection neural network, edge detection and medium filters are employed to detect the face position and features. Five control points, for both the source and target images, are then extracted based on the facial features. Triangulation method is then used to match and warp the source image to the target image using the control points. Finally color interpolation is done using a color Gaussian model that calculates the color for each particular frame depending on the number of frames used. A real coded Genetic algorithm is used in both the image warping and color blending steps to assist in step size decisions and speed up the morphing. This method results in ''very smooth'' morphs and is fast to process.

Keywords: color transition, genetic algorithms morphing, warping

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555 Sustainability in the Construction Industry in Malaysia: The Challenges and Breakthroughs

Authors: Yoong H. Chan, Brenda C. T. Lee, Jin C. Lee

Abstract:

As Malaysia aims to be a developed country by year 2020; the construction industry has since been identified as a major catalyst for the country to attain the status. It is one of the sectors that contribute to most environmental pollutions. It is, therefore, important for the industry to implement sustainable construction practices to reduce the negative impacts that it has on the environment. However, most Malaysian developers have placed much focus on market demand and economic factors; neglecting the need for attention on environmental issues. The practice of sustainable construction is deemed to be an obstacle to achieve short-term economic goals due to the higher cost incurred in the operations. Hence, choices need to be made and a balance needs to be struck in weighing the long-term environmental benefits against immediate economic factors. This paper discusses the challenges faced by Malaysian developers in adopting sustainable practices in the construction industry and the cause of these challenges. It also looks into the achievements and breakthroughs that developers in Malaysia have achieved so far. The paper aims explores the long-term benefits of sustainable practices that would potentially raise awareness on the feasibility and economic potential of sustainable construction.

Keywords: Construction industry, construction method, sustainability.

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554 Underwater Wireless Sensor Network Layer Design for Reef Restoration

Authors: T. T. Manikandan, Rajeev Sukumaran

Abstract:

Coral Reefs are very important for the majority of marine ecosystems. But, such vital species are under major threat due to the factors such as ocean acidification, overfishing, and coral bleaching. To conserve the coral reefs, reef restoration activities are carried out across the world. After reef restoration, various parameters have to be monitored in order to ensure the overall effectiveness of the reef restoration. Underwater Wireless Sensor Network (UWSN) based  monitoring is widely adopted for such long monitoring activities. Since monitoring of coral reef restoration activities is time sensitive, the QoS guarantee offered by the network with respect to delay is vital. So this research focuses on the analytical modeling of network layer delay using Stochastic Network Calculus (SNC). The core focus of the proposed model will be on the analysis of stochastic dependencies between the network flow and deriving the stochastic delay bounds for the flows that traverse in tandem in UWSNs. The derived analytical bounds are evaluated for their effectiveness using discrete event simulations.

Keywords: Coral Reef Restoration, SNC, SFA, PMOO, Tandem of Queues, Delay Bound.

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553 An Exploration of the Quality of Primary Caregiving Relationships between Adolescents Orphaned through AIDS and Their Grandmothers, Based on the Narratives of Stakeholders

Authors: Mmapula Petunia Tsweleng

Abstract:

This qualitative study presents an exploration and findings thereof the quality of primary caregiving relationships between adolescents orphaned through Acquired Immune Deficiency Syndrome (AIDS) and their grandmothers. This exploration was based on in-depth narratives of six stakeholders who provided community-based psychosocial support services to children and families affected by AIDS. The narratives show that grandmothers provided high-quality parental care and support to the orphans. Furthermore, stakeholders categorised grandmother caregiving as genuine. Findings also show that the orphans thrived emotionally, socially, and cognitively and performed well academically. However, it was also identified that grandmothers’ caregiving had elements of overprotectiveness as well as susceptibility to manipulation -which appeared to be a threat to the positive development of the orphans. Relevant interventions, with a special focus on strengthening grandmother caregiving, are needed. Special attention should be on equipping grandmothers with a better understanding of adolescent behaviours and abilities to provide appropriate monitoring and supervision.

Keywords: Adolescent orphans, AIDS, caregiving relationships, grandmothers.

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552 Dynamic Metrics for Polymorphism in Object Oriented Systems

Authors: Parvinder Singh Sandhu, Gurdev Singh

Abstract:

Metrics is the process by which numbers or symbols are assigned to attributes of entities in the real world in such a way as to describe them according to clearly defined rules. Software metrics are instruments or ways to measuring all the aspect of software product. These metrics are used throughout a software project to assist in estimation, quality control, productivity assessment, and project control. Object oriented software metrics focus on measurements that are applied to the class and other characteristics. These measurements convey the software engineer to the behavior of the software and how changes can be made that will reduce complexity and improve the continuing capability of the software. Object oriented software metric can be classified in two types static and dynamic. Static metrics are concerned with all the aspects of measuring by static analysis of software and dynamic metrics are concerned with all the measuring aspect of the software at run time. Major work done before, was focusing on static metric. Also some work has been done in the field of dynamic nature of the software measurements. But research in this area is demanding for more work. In this paper we give a set of dynamic metrics specifically for polymorphism in object oriented system.

Keywords: Metrics, Software, Quality, Object oriented system, Polymorphism.

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551 Evaluation Rabbit Serum of the Immunodominant Proteins of Mycobacterium Avium Paratuberculosis Extracts

Authors: M. Hashemi, R. Madani, N. Razmi

Abstract:

M. paratuberculosis is a slow growing mycobactin dependent mycobacterial species known to be the causative agent of Johne’s disease in all species of domestic ruminants worldwide. JD is characterized by gradual weight loss; decreased milk production. Excretion of the organism may occur for prolonged periods (1 to 2.5 years) before the onset of clinical disease. In recent years researchers focus on identification a specific antigen of MAP to use in diagnosis test and preparation of effective vaccine. In this paper, for production of polyclonal antibody against proteins of Mycobacterium avium paratuberculosis cell well a rabbit immunization at a certain time period with antigen. After immunization of the animal, rabbit was bleeded for producing enriched serum. Antibodies were purification with ion exchange chromatography. For exact measurement of interaction, western blotting test was used that this study demonstrated sharp bands appears in nitrocellulose paper and specific bands were 50 and 150 KD molecular weight. These were indicating immunodominant proteins.

Keywords: Paratuberculosis, Immunodominant, Western blotting, Ion exchange choromatography.

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550 Tension Stiffening Parameter in Composite Concrete Reinforced with Inoxydable Steel: Laboratory and Finite Element Analysis

Authors: S. Alih, A. Khelil

Abstract:

In the present work, behavior of inoxydable steel as reinforcement bar in composite concrete is being investigated. The bar-concrete adherence in reinforced concrete (RC) beam is studied and focus is made on the tension stiffening parameter. This study highlighted an approach to observe this interaction behavior in bending test instead of direct tension as per reported in many references. The approach resembles actual loading condition of the structural RC beam. The tension stiffening properties are then applied to numerical finite element analysis (FEA) to verify their correlation with laboratory results. Comparison with laboratory shows a good correlation between the two. The experimental settings is able to determine tension stiffening parameters in RC beam and the modeling strategies made in ABAQUS can closely represent the actual condition. Tension stiffening model used can represent the interaction properties between inoxydable steel and concrete.

Keywords: Inoxydable steel, Finite element modeling, Reinforced concrete beam, Tension-stiffening.

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549 Contrast Enhancement in Digital Images Using an Adaptive Unsharp Masking Method

Authors: Z. Mortezaie, H. Hassanpour, S. Asadi Amiri

Abstract:

Captured images may suffer from Gaussian blur due to poor lens focus or camera motion. Unsharp masking is a simple and effective technique to boost the image contrast and to improve digital images suffering from Gaussian blur. The technique is based on sharpening object edges by appending the scaled high-frequency components of the image to the original. The quality of the enhanced image is highly dependent on the characteristics of both the high-frequency components and the scaling/gain factor. Since the quality of an image may not be the same throughout, we propose an adaptive unsharp masking method in this paper. In this method, the gain factor is computed, considering the gradient variations, for individual pixels of the image. Subjective and objective image quality assessments are used to compare the performance of the proposed method both with the classic and the recently developed unsharp masking methods. The experimental results show that the proposed method has a better performance in comparison to the other existing methods.

Keywords: Unsharp masking, blur image, sub-region gradient, image enhancement.

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548 Verification and Validation of Simulated Process Models of KALBR-SIM Training Simulator

Authors: T. Jayanthi, K. Velusamy, H. Seetha, S. A. V. Satya Murty

Abstract:

Verification and Validation of Simulated Process Model is the most important phase of the simulator life cycle. Evaluation of simulated process models based on Verification and Validation techniques checks the closeness of each component model (in a simulated network) with the real system/process with respect to dynamic behaviour under steady state and transient conditions. The process of Verification and Validation helps in qualifying the process simulator for the intended purpose whether it is for providing comprehensive training or design verification. In general, model verification is carried out by comparison of simulated component characteristics with the original requirement to ensure that each step in the model development process completely incorporates all the design requirements. Validation testing is performed by comparing the simulated process parameters to the actual plant process parameters either in standalone mode or integrated mode. A Full Scope Replica Operator Training Simulator for PFBR - Prototype Fast Breeder Reactor has been developed at IGCAR, Kalpakkam, INDIA named KALBR-SIM (Kalpakkam Breeder Reactor Simulator) where in the main participants are engineers/experts belonging to Modeling Team, Process Design and Instrumentation & Control design team. This paper discusses about the Verification and Validation process in general, the evaluation procedure adopted for PFBR operator training Simulator, the methodology followed for verifying the models, the reference documents and standards used etc. It details out the importance of internal validation by design experts, subsequent validation by external agency consisting of experts from various fields, model improvement by tuning based on expert’s comments, final qualification of the simulator for the intended purpose and the difficulties faced while co-coordinating various activities.

Keywords: Verification and Validation (V&V), Prototype Fast Breeder Reactor (PFBR), Kalpakkam Breeder Reactor Simulator (KALBR-SIM), Steady State, Transient State.

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547 Reduction of Energy Consumption Using Smart Home Techniques in the Household Sector

Authors: Ahmed Al-Adaileh, Souheil Khaddaj

Abstract:

Outcomes of exhaustion of natural resources started influencing each spirit on this planet. Energy is an essential factor in this aspect. To restore the circumstance to the appropriate track, all attempts must focus on two fundamental branches: producing electricity from clean and renewable reserves and decreasing the overall unnecessary consumption of energy. The focal point of this paper will be on lessening the power consumption in the household's segment. This paper is an attempt to give a clear understanding of a framework called Reduction of Energy Consumption in Household Sector (RECHS) and how it should help householders to reduce their power consumption by substituting their household appliances, turning-off the appliances when stand-by modus is detected, and scheduling their appliances operation periods. Technically, the framework depends on utilizing Z-Wave compatible plug-ins which will be connected to the usual house devices to gauge and control them remotely and semi-automatically. The suggested framework underpins numerous quality characteristics, for example, integrability, scalability, security and adaptability.

Keywords: Smart energy management systems, internet of things, wireless mesh networks, microservices, cloud computing, big data.

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546 Protection of Cultural Heritage against the Effects of Climate Change Using Autonomous Aerial Systems Combined with Automated Decision Support

Authors: Artur Krukowski, Emmanouela Vogiatzaki

Abstract:

The article presents an ongoing work in research projects such as SCAN4RECO or ARCH, both funded by the European Commission under Horizon 2020 program. The former one concerns multimodal and multispectral scanning of Cultural Heritage assets for their digitization and conservation via spatiotemporal reconstruction and 3D printing, while the latter one aims to better preserve areas of cultural heritage from hazards and risks. It co-creates tools that would help pilot cities to save cultural heritage from the effects of climate change. It develops a disaster risk management framework for assessing and improving the resilience of historic areas to climate change and natural hazards. Tools and methodologies are designed for local authorities and practitioners, urban population, as well as national and international expert communities, aiding authorities in knowledge-aware decision making. In this article we focus on 3D modelling of object geometry using primarily photogrammetric methods to achieve very high model accuracy using consumer types of devices, attractive both to professions and hobbyists alike.

Keywords: 3D modeling, UAS, cultural heritage, preservation.

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

Authors: Farag Ahwide, Souhel Bousheha

Abstract:

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

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

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544 Organization of the Purchasing Function for Innovation

Authors: Jasna Prester, Ivana Rašić Bakarić, Božidar Matijević

Abstract:

Innovations not only contribute to competitiveness of the company but have also positive effects on revenues. On average, product innovations account to 14 percent of companies’ sales. Innovation management has substantially changed during the last decade, because of growing reliance on external partners. As a consequence, a new task for purchasing arises, as firms need to understand which suppliers actually do have high potential contributing to the innovativeness of the firm and which do not. Proper organization of the purchasing function is important since for the majority of manufacturing companies deal with substantial material costs which pass through the purchasing function. In the past the purchasing function was largely seen as a transaction-oriented, clerical function but today purchasing is the intermediate with supply chain partners contributing to innovations, be it product or process innovations. Therefore, purchasing function has to be organized differently to enable firm innovation potential. However, innovations are inherently risky. There are behavioral risk (that some partner will take advantage of the other party), technological risk in terms of complexity of products and processes of manufacturing and incoming materials and finally market risks, which in fact judge the value of the innovation. These risks are investigated in this work. Specifically, technological risks which deal with complexity of the products, and processes will be investigated more thoroughly. Buying components or such high edge technologies necessities careful investigation of technical features and therefore is usually conducted by a team of experts. Therefore it is hypothesized that higher the technological risk, higher will be the centralization of the purchasing function as an interface with other supply chain members. Main contribution of this research lies is in the fact that analysis was performed on a large data set of 1493 companies, from 25 countries collected in the GMRG 4 survey. Most analyses of purchasing function are done by case study analysis of innovative firms. Therefore this study contributes with empirical evaluations that can be generalized.

Keywords: Purchasing function organization, innovation, technological risk, GMRG 4 survey.

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543 Design and Construction of an Impulse Current Generator for Lightning Strike Experiments

Authors: Kamran Yousefpour, Mojtaba Rostaghi-Chalaki, Jason Warden, David Wallace, Chanyeop Park

Abstract:

There has been a rising trend in using impulse current generators to investigate the lightning strike protection of materials including aluminum and composites in structures such as wind turbine blade and aircraft body. The focus of this research is to present an impulse current generator built in the High Voltage Lab at Mississippi State University. The generator is capable of producing component A and D of the natural lightning discharges in accordance with the Society of Automotive Engineers (SAE) standard, which is widely used in the aerospace industry. The generator can supply lightning impulse energy up to 400 kJ with the capability of producing impulse currents with magnitudes greater than 200 kA. The electrical circuit and physical components of an improved impulse current generator are described and several lightning strike waveforms with different amplitudes is presented for comparing with the standard waveform. The results of this study contribute to the fundamental understanding the functionality of the impulse current generators and present an impulse current generator developed at the High Voltage Lab of Mississippi State University.

Keywords: impulse current generator, lightning, society of automotive engineers, capacitor

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542 Crack Width Evaluation for Flexural RC Members with Axial Tension

Authors: Sukrit Ghorai

Abstract:

Proof of controlling crack width is a basic condition for securing suitable performance in serviceability limit state. The cracking in concrete can occur at any time from the casting of time to the years after the concrete has been set in place. Most codes struggle with offering procedure for crack width calculation. There is lack in availability of design charts for designers to compute crack width with ease. The focus of the study is to utilize design charts and parametric equations in calculating crack width with minimum error. The paper contains a simplified procedure to calculate crack width for reinforced concrete (RC) sections subjected to bending with axial tensile force following the guidelines of Euro code [DS EN-1992-1-1 & DS EN-1992-1-2]. Numerical examples demonstrate the application of the suggested procedure. Comparison with parallel analytical tools supports the validity of result and show the percentage deviation of crack width in both the procedures. The technique is simple, user friendly and ready to evolve for a greater spectrum of section sizes and materials.

Keywords: Concrete structures, crack width calculation, serviceability limit state, structural design, bridge engineering.

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541 Existence of Nano-Organic Carbon Particles below the Size Range of 10 nm in the Indoor Air Environment

Authors: Bireswar Paul, Amitava Datta

Abstract:

Indoor air environment is a big concern in the last few decades in the developing countries, with increased focus on monitoring the air quality. In this work, an experimental study has been conducted to establish the existence of carbon nanoparticles below the size range of 10 nm in the non-sooting zone of a LPG/air partially premixed flame. Mainly, four optical techniques, UV absorption spectroscopy, fluorescence spectroscopy, dynamic light scattering and TEM have been used to characterize and measure the size of carbon nanoparticles in the sampled materials collected from the inner surface of the flame front. The existence of the carbon nanoparticles in the sampled material has been confirmed with the typical nature of the absorption and fluorescence spectra already reported in the literature. The band gap energy shows that the particles are made up of three to six aromatic rings. The size measurement by DLS technique also shows that the particles below the size range of 10 nm. The results of DLS are also corroborated by the TEM image of the same material. 

Keywords: Indoor air, carbon nanoparticles, LPG, partially premixed flame, optical techniques.

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540 Gender Differences in Risk Aversion Behavior: Case Study of Saudi Arabia and Jordan

Authors: Razan Salem

Abstract:

Men and women have different approaches towards investing, both in terms of strategies and risk attitudes. This study aims to focus mainly on investigating the financial risk behaviors of Arab women investors and to examine the financial risk tolerance levels of Arab women relative to Arab men investors. Using survey data on 547 Arab men and women investors, the results of Wilcoxon Signed-Rank (One-Sample) test Mann-Whitney U test reveal that Arab women are risk-averse investors and have lower financial risk tolerance levels relative to Arab men. Such findings can be explained by the fact of women's nature and lower investment literacy levels. Further, the current political uncertainty in the Arab region may be considered as another explanation of Arab women’s risk aversion behavior. The study's findings support the existing literature by validating the stereotype of “women are more risk-averse than men” in the Arab region. Overall, when it comes to investment and financial behaviors, women around the world behave similarly.

Keywords: Arab region, financial risk behavior, gender differences, women investors.

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539 Software Engineering Mobile Learning Software Solution Using Task Based Learning Approach

Authors: Bekim Fetaji, Majlinda Fetaji

Abstract:

The development and use of mobile devices as well as its integration within education systems to deliver electronic contents and to support real-time communications was the focus of this research. In order to investigate the software engineering issues in using mobile devices a research on electronic content was initiated. The Developed MP3 mobile software solution was developed as a prototype for testing and developing a strategy for designing a usable m-learning environment. The mobile software solution was evaluated using mobile device using the link: http://projects.seeu.edu.mk/mlearn. The investigation also tested the correlation between the two mobile learning indicators: electronic content and attention, based on the Task Based learning instructional method. The mobile software solution ''M-Learn“ was developed as a prototype for testing the approach and developing a strategy for designing usable m-learning environment. The proposed methodology is about what learning modeling approach is more appropriate to use when developing mobile learning software.

Keywords: M-learning, mobile software development, mobiledevices, learning instructions, task based learning.

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538 A Functional Beverage: Lemonade

Authors: F. Z. Yekeler, H. Ozyurek, C. E. Tamer

Abstract:

Fruits and vegetables are the essentials of a healthy diet, mainly because of their antioxidant properties contributing to disease blockage especially for some certain types of cancer. Being a favourite fruit, citrus are produced for economic and commercial purposes worldwide. Particularly, lemon fruit (Citrus limon L.), has an important place in export products of Turkey. Lemon has a great importance on human nutrition with regard to being a source of nutrients, flavonoids, vitamin C and minerals. It is used for food flavouring and pickling and also processed for lemonade. By processing citrus into fruit juices, consumption may increase and also become easier. Like many fruits and vegetables lemons are cheap and abundant during harvesting period, while they are quite expensive in other seasons. Lemon juice and concentrate production allows consumers to get benefits from lemon fruit in any time of the year. Lemonade is getting in to the focus of consumers’ attention preferring non-carbonated drinks. The demand of healthy, convenient functional foods affects consumer trends through innovative products. For this reason, lemonade could be enriched with different natural herb extracts such as ginger (Zingiber officinale), linden (Tilia cordata), and mint (Mentha piperita).

Keywords: Lemonade, herb extracts, antioxidant activity.

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537 Does the Adoption of IFRS Influence Earnings Management towards Small Positive Profits? Evidence from Emerging Markets

Authors: Sawcen Chebaane, Hakim Ben Othman

Abstract:

This paper investigates the effect of International Financial Reporting Standards (IFRS) adoption on the frequency of earnings managements towards small positive profits. We focus on two emerging markets IFRS adopters: South Africa and Turkey. We tested our logistic regression using appropriate panelestimation techniques over a sample of 330 South African and 210 Turkish firm-year observations over the period 2002-2008. Our results document that mandatory adoption of IFRS is not associated with a reduction in earnings management towards small positive profits in emerging markets. These results contradict most of the previous findings of the studies conducted in developed countries. Based on the legal system factor, we compare the intensity of earnings management between a code law country (Turkey) and a common law country (South Africa) over the pre and post-adoption periods. Our findings show that the frequency of such earnings management practice increases significantly for the code law country.

Keywords: Civil law, common law, emerging markets, Mandatory IFRS adoption, small positive profits.

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536 Thai Student Ability on Speexx Language Training Program

Authors: Toby Gibbs, Glen Craigie, Suwaree Yordchim

Abstract:

The Speexx results revealed four main factors affecting the success of 190 Thai sophomores as follows: 1) Future English training should be pursued in applied Speexx development. 2) Thai students didn’t see the benefit of having an Online Language Training Program. 3) There is a great need to educate the next generation of learners on the benefits of Speexx within the community. 4) A great majority of Thai Sophomores didn't know what Speexx was. A guideline for self-reliance planning consisted of four aspects: 1) Development planning: by arranging groups to further improve English abilities with the Speexx Language Training program and encourage using Speexx into every day practice. Local communities need to develop awareness of the usefulness of Speexx and share the value of using the program among family and friends. 2) Humanities and Social Science staff should develop skills using this Online Language Training Program to expand on the benefits of Speexx within their departments. 3) Further research should be pursued on the Thai Students progression with Speexx and how it helps them improve their language skills with Business English. 4) University’s and Language centers should focus on using Speexx to encourage learning for any language, not just English.

Keywords: Ability, Comprehension, Sophomore, Speexx.

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535 A Study of Grounding Grid Characteristics with Conductive Concrete

Authors: Chun-Yao Lee, Siang-Ren Wang

Abstract:

The purpose of this paper is to improve electromagnetic characteristics on grounding grid by applying the conductive concrete. The conductive concrete in this study is under an extra high voltage (EHV, 345kV) system located in a high-tech industrial park or science park. Instead of surrounding soil of grounding grid, the application of conductive concrete can reduce equipment damage and body damage caused by switching surges. The focus of the two cases on the EHV distribution system in a high-tech industrial park is presented to analyze four soil material styles. By comparing several soil material styles, the study results have shown that the conductive concrete can effectively reduce the negative damages caused by electromagnetic transient. The adoption of the style of grounding grid located 1.0 (m) underground and conductive concrete located from the ground surface to 1.25 (m) underground can obviously improve the electromagnetic characteristics so as to advance protective efficiency.

Keywords: Switching surges, grounding gird, electromagnetic transient, conductive concrete.

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534 Evaluation of Service Continuity in a Self-organizing IMS

Authors: Satoshi Komorita, Tsunehiko Chiba, Hidetoshi Yokota, Ashutosh Dutta, Christian Makaya, Subir Das, Dana Chee, F. Joe Lin, Henning Schulzrinne

Abstract:

The NGN (Next Generation Network), which can provide advanced multimedia services over an all-IP based network, has been the subject of much attention for years. While there have been tremendous efforts to develop its architecture and protocols, especially for IMS, which is a key technology of the NGN, it is far from being widely deployed. However, efforts to create an advanced signaling infrastructure realizing many requirements have resulted in a large number of functional components and interactions between those components. Thus, the carriers are trying to explore effective ways to deploy IMS while offering value-added services. As one such approach, we have proposed a self-organizing IMS. A self-organizing IMS enables IMS functional components and corresponding physical nodes to adapt dynamically and automatically based on situation such as network load and available system resources while continuing IMS operation. To realize this, service continuity for users is an important requirement when a reconfiguration occurs during operation. In this paper, we propose a mechanism that will provide service continuity to users and focus on the implementation and describe performance evaluation in terms of number of control signaling and processing time during reconfiguration

Keywords: IMS, SIP, Service Continuity, Self-organizing, and Performance.

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533 Software Reliability Prediction Model Analysis

Authors: L. Mirtskhulava, M. Khunjgurua, N. Lomineishvili, K. Bakuria

Abstract:

Software reliability prediction gives a great opportunity to measure the software failure rate at any point throughout system test. A software reliability prediction model provides with the technique for improving reliability. Software reliability is very important factor for estimating overall system reliability, which depends on the individual component reliabilities. It differs from hardware reliability in that it reflects the design perfection. Main reason of software reliability problems is high complexity of software. Various approaches can be used to improve the reliability of software. We focus on software reliability model in this article, assuming that there is a time redundancy, the value of which (the number of repeated transmission of basic blocks) can be an optimization parameter. We consider given mathematical model in the assumption that in the system may occur not only irreversible failures, but also a failure that can be taken as self-repairing failures that significantly affect the reliability and accuracy of information transfer. Main task of the given paper is to find a time distribution function (DF) of instructions sequence transmission, which consists of random number of basic blocks. We consider the system software unreliable; the time between adjacent failures has exponential distribution.

Keywords: Exponential distribution, conditional mean time to failure, distribution function, mathematical model, software reliability.

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532 Measuring the Relationship between Customers- Satisfaction and Cognitions: A Case of Janfusun Fancyworld in Taiwan

Authors: Wan-Yu Liu, Yen-Hsiang Liu, Shing-Yi Huang, Hao-Zhi Wen

Abstract:

The private theme parks are gradually surpassing public-owned scenic areas after many years of development and have become a mainstream choice for domestic tourists. Previous studies show that visitors from different backgrounds differ in consumer behavior and satisfaction factors. An understanding of visitor satisfaction is therefore of extreme importance to operators of privately-owned theme parks. Importance-Performance Analysis (IPA) is used to measure consumer's potential satisfaction with services and has become a widely used management tool for strength and weakness analysis for brands, products, services and point of sales. As IPA has so far not been used to evaluate the visitor satisfaction with privately-owned theme parks, in this study the IPA method is used to analyze visitor satisfaction with Janfusun Fancyworld (one of the most popular private theme parks in Taiwan) and to rank visitor focus and satisfaction on/in theme park facilities and services. Results of the analysis provide private theme park operators with an understanding of user or consumer demands as well as an assessment of the quality of services currently offered.

Keywords: Satisfaction, Importance-Performance Analysis, Theme Parks, Janfusun Fancyworld.

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531 Thermochemical Conversion: Jatropha curcus in Fixed Bed Reactor Using Slow Pyrolysis

Authors: Vipan Kumar Sohpal, Rajesh Kumar Sharma

Abstract:

Thermochemical conversion of non-edible biomass offers an efficient and economically process to provide valuable fuels and prepare chemicals derived from biomass in the context of developing countries. Pyrolysis has advantages over other thermochemical conversion techniques because it can convert biomass directly into solid, liquid and gaseous products by thermal decomposition of biomass in the absence of oxygen. The present paper aims to focus on the slow thermochemical conversion processes for non-edible Jatropha curcus seed cake. The present discussion focuses on the effect of nitrogen gas flow rate on products composition (wt %). In addition, comparative analysis has been performed for different mesh size for product composition. Result shows that, slow pyrolysis experiments of Jatropha curcus seed cake in fixed bed reactor yield the bio-oil 18.42 wt % at a pyrolysis temperature of 500°C, particle size of -6+8 mesh number and nitrogen gas flow rate of 150 ml/min.

Keywords: Jatropha curcus, Thermo-chemical, Pyrolysis, Product composition, Yield.

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530 The Urban Project and the Urban Improvement to the Test of the Participation, Case: Project of Modernization of Constantine

Authors: Mouhoubi Nedjima, Sassi Boudemagh Souad

Abstract:

In the framework of the modernization of the city of Constantine and in order to restore its status as a regional metropolis introducing it into the network of cities international metropolises, has major urban project was launched: project of modernization and of metropolitanization of the city of Constantine. Our research project focuses on the management of the project for the modernization of the city of Constantine (PMMC) focusing on the management of some aspects of the urban project whose participation, with the objective assessment of the managerial approach business. In this contribution, we focus on two cases revealing taken into account in our research work on the question of participation of actors and their organizations. It is "the urban project of modernization of Constantine" and the operation relating to "the urban improvement in the city of the Brothers FERRAD in the district of Zouaghi". This project and this operation with the objective of improving the living conditions of citizens have faced several challenges and obstacles that have been in major part the factors of its failures. Through this study, we examined the management process and the mode of organization of the actors of the project as well as the level of participation of the citizen to finally proposed managerial solutions toconflict situations observed.

Keywords: The urban project, urban improvement, participation, Constantine.

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529 Management Directions towards Social Responsibility in Special Population Groups by Airport Enterprises: The Case of Autism

Authors: Dimitrios J. Dimitriou, Maria F. Sartzetaki, Simoni K. Lintzerakou

Abstract:

Air transport links markets and individuals, promoting social and economic development. The review of management direction towards social responsibility and especially for the enhancement of passengers with autism is the key objective of this paper. According to a top-down approach, the key dimensions that affect the basic principles and directions of airport enterprises management towards social responsibility for the case of passengers with autism are presented. Conventional wisdom is to present actions undertaken in improving accessibility for special population groups and highlight the social dimension in the management of transport hubs. The target is to focus on transport hubs serving special groups of passengers such as passengers with autism and highlight good practices and motivate transport infrastructure management authorities and decision makers to promote the social footprint of transport. The highlights and key findings are essential for managers and decision makers to support actions and plans towards management of airport enterprises towards social responsibility, focusing on the case of passengers traveling with Autism Spectrum Disorder (ASD).

Keywords: Social responsibility, special groups, airport enterprises.

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