Search results for: small positive profits.

Authors: Young-Jun You, Ki-Tae Park, Kyu-Wan Lee

Abstract:

Since prestressed concrete members rely on the tensile strength of the prestressing strands to resist loads, loss of even few them could result catastrophic. Therefore, it is important to measure present residual prestress force. Although there are some techniques for obtaining present prestress force, some problems still remain. One method is to install load cell in front of anchor head but this may increase cost. Load cell is a transducer using the elastic material property. Anchor head is also an elastic material and this might result in monitoring monitor present prestress force. Features of fiber optic sensor such as small size, great sensitivity, high durability can assign sensing function to anchor head. This paper presents the concept of smart anchor head which acts as load cell and experiment for the applicability of it. Test results showed the smart anchor head worked good and strong linear relationship between load and response.

Keywords: SHM, prestress force, anchor head, fiber optic sensor

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Authors: Minh Tuan, Nguyen, Chung-Ruey Yen

Abstract:

The experiment was performed to evaluate the effect of GA3, 2,4-D on fruit growth and fruit quality of wax apple. The experiment consisted of Red A, Monulla, Atu, Red B cultivars. GA3 and 2,4-D were applied at the small bud and petal fall stage. Physiological, biochemical characters of fruit were recoded. The result showed application of GA3, 2,4-D greatly response in increasing fruit set for all treatment as compared to control. Fruit weight, fruit size were increased at 10 ppm 2,4-D in ‘Red A’, ‘Red B’, however it was also enhancing at 10 ppm GA3 in ‘Monulla’, ‘Atu’. For ‘Monulla’, ‘Atu’ fruit crack reduced by 10 ppm 2,4-D application, but ‘Red B’, ‘Red A’ gave least fruit crack at 10 and 30 ppm GA3, respectively. ‘Monulla’, ‘Atu’ and ‘Red B’ resulted in response well to 10 ppm GA3 on improving TSS, whereas application of 30 ppm GA3 greatly enhancing TSS in ‘Red A’. For ‘Atu’ titratable acidity markedly reduced by 10 ppm GA3 application, but spraying with 30 ppm GA3 greatly response in reducing titratable acidity in ‘Red A’, ‘Red B’ and ‘Monulla’. It was concluded that GA3, 2,4-D can be an effective tool to enhancing fruit set, fruit growth as well as improving fruit quality of wax apple.

Keywords: Wax apple, GA3, 2, 4-D, fruit growth, fruit quality. Abbreviations: GA3, gibberellic acid; 2, 4-D, 2, 4- dichlorophenoxyacetic acid.

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Authors: B. Cilek Tatar, G. Sumnu, M. Oztop, E. Ayaz

Abstract:

Encapsulation protects sensitive food ingredients against heat, oxygen, moisture and pH until they are released to the system. It can mask the unwanted taste of nutrients that are added to the foods for fortification purposes. Cherry laurels (Prunus laurocerasus) contain phenolic compounds which decrease the proneness to several chronic diseases such as types of cancer and cardiovascular diseases. The objective of this research was to study the effects of centrifugation, different coating materials and homogenization methods on microencapsulation of powders obtained from cherry laurels. In this study, maltodextrin and mixture of maltodextrin:whey protein with a ratio of 1:3 (w/w) were chosen as coating materials. Total solid content of coating materials was kept constant as 10% (w/w). Capsules were obtained from powders of freeze-dried cherry laurels through encapsulation process by silent crusher homogenizer or microfluidization. Freeze-dried cherry laurels were core materials and core to coating ratio was chosen as 1:10 by weight. To homogenize the mixture, high speed homogenizer was used at 4000 rpm for 5 min. Then, silent crusher or microfluidizer was used to complete encapsulation process. The mixtures were treated either by silent crusher for 1 min at 75000 rpm or microfluidizer at 50 MPa for 3 passes. Freeze drying for 48 hours was applied to emulsions to obtain capsules in powder form. After these steps, dry capsules were grounded manually into a fine powder. The microcapsules were analyzed for total antioxidant activity with DPPH (1,1-diphenyl-2-picrylhydrazyl) radical scavenging method. Prior to high speed homogenization, the samples were centrifuged (4000 rpm, 1 min). Centrifugation was found to have positive effect on total antioxidant activity of capsules. Microcapsules treated by microfluidizer were found to have higher total antioxidant activities than those treated by silent crusher. It was found that increasing whey protein concentration in coating material (using maltodextrin:whey protein 1:3 mixture) had positive effect on total antioxidant activity for both silent crusher and microfluidization methods. Therefore, capsules prepared by microfluidization of centrifuged mixtures can be selected as the best conditions for encapsulation of cherry laurel powder by considering their total antioxidant activity. In this study, it was shown that capsules prepared by these methods can be recommended to be incorporated into foods in order to enhance their functionality by increasing antioxidant activity.

Keywords: Antioxidant activity, cherry laurel, microencapsulation, microfluidization.

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Authors: Daniel Morariu, Lucian N. Vintan, Volker Tresp

Abstract:

Text categorization is the problem of classifying text documents into a set of predefined classes. After a preprocessing step the documents are typically represented as large sparse vectors. When training classifiers on large collections of documents, both the time and memory restrictions can be quite prohibitive. This justifies the application of features selection methods to reduce the dimensionality of the document-representation vector. Four feature selection methods are evaluated: Random Selection, Information Gain (IG), Support Vector Machine (called SVM_FS) and Genetic Algorithm with SVM (GA_FS). We showed that the best results were obtained with SVM_FS and GA_FS methods for a relatively small dimension of the features vector comparative with the IG method that involves longer vectors, for quite similar classification accuracies. Also we present a novel method to better correlate SVM kernel-s parameters (Polynomial or Gaussian kernel).

Keywords: Features selection, learning with kernels, support vector machine, genetic algorithms and classification.

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Authors: Kolis Karel, Kubicek Ales

Abstract:

The purpose of this paper is to explore the relationship between the customers- issues in company corporate governance and the financial performance. At the beginning theoretical background consisting stakeholder theory and corporate governance is presented. On this theoretical background, the empirical research is built, collecting data of 60 Czech joint stock companies- boards considering their relationships with customers. Correlation analysis and multivariate regression analysis were employed to test the sample on two hypotheses. The weak positive correlation between stakeholder approach and the company size was identified. But both hypotheses were not supported, because there was no significant relation of independent variables to financial performance.

Keywords: customers, stakeholder theory, corporate governance, financial performance

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Authors: Haiyan Wang

Abstract:

Micro-reading is a new way of reading depended on short messages of mobile phones, network articles and short literary forms, which impacts greatly on traditional way of reading. The effect of "micro-reading" is deeper especially for those growing middle school students and college students. Aiming at the problem with the development of college students' micro-reading and based on the influence of schema theory on the research of cognition of reading, this paper is to analyze the comparison between micro-reading and traditional reading and explore reading strategies in micro-era based on the negative and positive effect which schema theory has on micro-reading.

Keywords: Schema theory, comparative analysis, micro-reading, traditional reading

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Authors: PeiWen Liao, Tsung Hau Jen

Abstract:

This study was conducted to explore the effects of two countries model comparison program in Taiwan and Singapore in TIMSS database. The researchers used Multi-Group Hierarchical Linear Modeling techniques to compare the effects of two different country models and we tested our hypotheses on 4,046 Taiwan students and 4,599 Singapore students in 2007 at two levels: the class level and student (individual) level. Design quality is a class level variable. Student level variables are achievement and self-confidence. The results challenge the widely held view that retention has a positive impact on self-confidence. Suggestions for future research are discussed.

Keywords: Teaching approach, self-confidence, achievement, multi-group HLM.

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Authors: Aaron J. Small, Craig A. Fletcher

Abstract:

This study investigates the effect of closed circuit television (CCTV) image patch layout on performance of a simulated train-platform departure task. The within-subjects experimental design measures target detection rate and response latency during a CCTV visual search task conducted as part of the procedure for safe train dispatch. Three interface designs were developed by manipulating CCTV image patch layout. Eye movements, perceived workload and system usability were measured across experimental conditions. Task performance was compared to identify significant differences between conditions. The results of this study have not been determined.

Keywords: Rail human factors, workload, closed circuit television, platform departure, attention, information processing, interface design.

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Authors: Samee Ullah Khan, C.Ardil

Abstract:

With data centers, end-users can realize the pervasiveness of services that will be one day the cornerstone of our lives. However, data centers are often classified as computing systems that consume the most amounts of power. To circumvent such a problem, we propose a self-adaptive weighted sum methodology that jointly optimizes the performance and power consumption of any given data center. Compared to traditional methodologies for multi-objective optimization problems, the proposed self-adaptive weighted sum technique does not rely on a systematical change of weights during the optimization procedure. The proposed technique is compared with the greedy and LR heuristics for large-scale problems, and the optimal solution for small-scale problems implemented in LINDO. the experimental results revealed that the proposed selfadaptive weighted sum technique outperforms both of the heuristics and projects a competitive performance compared to the optimal solution.

Keywords: Meta-heuristics, distributed systems, adaptive methods, resource allocation.

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Authors: Basudev Ghosh, Sreyasi Banerjee

Abstract:

Using the pseudopotential technique the Sagdeev potential equation has been derived in a plasma consisting of twotemperature nonisothermal electrons, negatively charged dust grains and warm positive ions. The study shows that the presence of nonisothermal two-temperature electrons and charged dust grains have significant effects on the excitation and structure of the ionacoustic double layers in the model plasma under consideration. Only compressive type double layer is obtained in the present plasma model. The double layer solution has also been obtained by including higher order nonlinearity and nonisothermality, which is shown to modify the amplitude and deform the shape of the double layer.

Keywords: Two temperature non-isothermal electrons and charged dust grains.

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Authors: D.Toghraie, A.R.Azimian

Abstract:

Molecular dynamics simulation of annular flow boiling in a nanochannel with 70000 particles is numerically investigated. In this research, an annular flow model is developed to predict the superheated flow boiling heat transfer characteristics in a nanochannel. To characterize the forced annular boiling flow in a nanochannel, an external driving force F ext ranging from 1to12PN (PN= Pico Newton) is applied along the flow direction to inlet fluid particles during the simulation. Based on an annular flow model analysis, it is found that saturation condition and superheat degree have great influences on the liquid-vapor interface. Also, the results show that due to the relatively strong influence of surface tension in small channel, the interface between the liquid film and vapor core is fairly smooth, and the mean velocity along the stream-wise direction does not change anymore.

Keywords: Lennard-Jones Potential, Molecular DynamicsSimulation, Periodic Boundary Conditions (PBC), Non-EquilibriumMolecular Dynamics (NEMD), Annular Flow Boiling

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Authors: Young-Jun You, Youn-Ju Jeong, Min-Su Park, Du-Ho Lee

Abstract:

Due to a lot of limited conditions, a large box type floating structure is inevitably constructed by connecting many pontoons. When a floating structure is made with concrete, concrete shear key with saw-teeth shape is often used to carry shear force. Match casting for the shear key and precise construction on a sea are very important for making separated two pontoons as one body but those are not easy work and may increase construction time and cost. To solve this problem, one-way shear key is studied in this paper for a connected part where there is some difference between upward and downward shear force. It has only one inclined plane and can resist shear force in one direction. Big shear force is resisted by concrete which forms an inclined plane and small shear force is resisted by steel bar. This system can reduce manufacturing cost of individual pontoon and construction time and cost for constructing a floating structure on a sea. In this paper, the feasibility study about one-way shear key system is performed by comparing with design example.

Keywords: Connection, floating container terminal, pontoon, pre-stressing, shear key.

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Authors: Asmita Shukla, Soma Parija

Abstract:

The present study examines the mediating effect of online flow experience on the relationship between extraversionintroversion, locus of control and loneliness, and depression and satisfaction with life. The data was obtained using a structured questionnaire prepared by adapting standardized scales available from a sample of 102 engineering students from different technical institutions at Bhubaneswar, India. The results indicate that there is a positive significant relationship between introversion, external locus of control, loneliness, depression and online flow experience, and extraversion, internal locus of control and satisfaction with life. The results also suggest that online flow experience mediates the relationship between the aforementioned variables.

Keywords: Life satisfaction and depression, loneliness, online flow experience, personality.

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Authors: Salwa Aftab, Sehrish Riaz

Abstract:

The objective of this study was to check the impact of grade sensitivity on learning motivation and academic performance of students and to remove the degree of difference that exists among students regarding the cause of their learning motivation and also to gain knowledge about this matter since it has not been adequately researched. Data collection was primarily done through the academic sector of Pakistan and was depended upon the responses given by students solely. A sample size of 208 university students was selected. Both paper and online surveys were used to collect data from respondents. The results of the study revealed that grade sensitivity has a positive relationship with the learning motivation of students and their academic performance. These findings were carried out through systematic correlation and regression analysis.

Keywords: Academic performance, correlation, grade sensitivity, learning motivation, regression.

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Authors: A. Çelik, M. Findik

Abstract:

The aim of the study is to determine the effects of perceived organizational support on organizational identification. In accordance with this purpose was applied on 131 family physicians in Konya. The data obtained by means of the survey method were analyzed. According to the results of correlation analysis, while positive relationship between perceived organizational support, organizational identification and supervisor support was revealed. Also, with the scope of the research, relationships between these variables and certain demographic variables were detected. According to difference analysis results of the research, significant differences between organizational identification and gender variable were determined. However, significant differences were not determined between demographic variables and perceived organizational support.

Keywords: Family Physicians, Organizational Identification, Perceived Organizational Support, Supervisor Support

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Authors: Yogesh Aggarwal

Abstract:

The paper discusses the results obtained to predict reinforcement in singly reinforced beam using Neural Net (NN), Support Vector Machines (SVM-s) and Tree Based Models. Major advantage of SVM-s over NN is of minimizing a bound on the generalization error of model rather than minimizing a bound on mean square error over the data set as done in NN. Tree Based approach divides the problem into a small number of sub problems to reach at a conclusion. Number of data was created for different parameters of beam to calculate the reinforcement using limit state method for creation of models and validation. The results from this study suggest a remarkably good performance of tree based and SVM-s models. Further, this study found that these two techniques work well and even better than Neural Network methods. A comparison of predicted values with actual values suggests a very good correlation coefficient with all four techniques.

Keywords: Linear Regression, M5 Model Tree, Neural Network, Support Vector Machines.

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Authors: M. I. Abdelhamid, A. O. Ghallab, R. S. Ettouney, M. A. El-Rifai

Abstract:

An optimization scheme based on COM server is suggested for communication between Genetic Algorithm (GA) toolbox of MATLAB and Aspen HYSYS. The structure and details of the proposed framework are discussed. The power of the developed scheme is illustrated by its application to the optimization of a recently developed natural gas liquefaction process in which Aspen HYSYS was used for minimization of the power consumption by optimizing the values of five operating variables. In this work, optimization by coupling between the GA in MATLAB and Aspen HYSYS model of the same process using the same five decision variables enabled improvements in power consumption by 3.3%, when 77% of the natural gas feed is liquefied. Also on inclusion of the flow rates of both nitrogen and carbon dioxide refrigerants as two additional decision variables, the power consumption decreased by 6.5% for a 78% liquefaction of the natural gas feed.

Keywords: Stranded gas liquefaction, genetic algorithm, COM server, single nitrogen expansion, carbon dioxide pre-cooling.

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Authors: Said C. Fares, Mary A. Fares

Abstract:

It is well documented that introductory computer programming courses are difficult and that failure rates are high. The aim of this project was to reduce the high failure and withdrawal rates in learning to program. This paper presents a number of changes in module organization and instructional delivery system in teaching CS1. Daily out of class help sessions and tutoring services were applied, interactive lectures and laboratories, online resources, and timely feedback were introduced. Five years of data of 563 students in 21 sections was collected and analyzed. The primary results show that the failure and withdrawal rates were cut by more than half. Student surveys indicate a positive evaluation of the modified instructional approach, overall satisfaction with the course and consequently, higher success and retention rates.

Keywords: Failure Rate, Interactive Learning, Student engagement, CS1.

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Authors: Fadzilah Abdul Rahman

Abstract:

Emotional development is developed between the parents and their child. Behavioural development is also developed between the parents and their child. Social Development is how parents can help their special needs child to adapt to society and to face challenges. In promoting a lifelong learning mindset, enhancing skill sets and readiness to face challenges, parents would be able to counter balance these challenges during their care giving process and better manage their expectations through understanding the hierarchy of needs modality towards a positive attitude, and in turn, improve their quality of life and participation in society. This paper aims to demonstrate how the hierarchy of needs can be applied in various situations of caregiving for parents with a special needs child.

Keywords: Hierarchy of needs, parents, special needs, care-giving.

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Authors: Na Li, Samuel Simon Araya, Søren Knudsen Kær

Abstract:

This study investigates the effects of operating parameters of different current density, temperature and pressure on the performance of a proton exchange membrane (PEM) water electrolysis stack. A 7-cell PEM water electrolysis stack was assembled and tested under different operation modules. The voltage change and polarization curves under different test conditions, namely current density, temperature and pressure, were recorded. Results show that higher temperature has positive effect on overall stack performance, where temperature of 80 ℃ improved the cell performance greatly. However, the cathode pressure and current density has little effect on stack performance.

Keywords: PEM electrolysis stack, current density, temperature, pressure.

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Authors: Hongjoong Sin, Jangsoo Lee, Sungju Lee, Seunghwan Yoo, Sanghyuck Lee, Jaesik Lee, Yongjun Lee, Sungchun Kim

Abstract:

Wireless sensor networks are consisted of hundreds or thousands of small sensors that have limited resources. Energy-efficient techniques are the main issue of wireless sensor networks. This paper proposes an energy efficient agent-based framework in wireless sensor networks. We adopt biologically inspired approaches for wireless sensor networks. Agent operates automatically with their behavior policies as a gene. Agent aggregates other agents to reduce communication and gives high priority to nodes that have enough energy to communicate. Agent behavior policies are optimized by genetic operation at the base station. Simulation results show that our proposed framework increases the lifetime of each node. Each agent selects a next-hop node with neighbor information and behavior policies. Our proposed framework provides self-healing, self-configuration, self-optimization properties to sensor nodes.

Keywords: Agent, Energy Efficiency, Genetic algorithm, Wireless Sensor Networks.

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Authors: Masoud Afrand, Saeid Farahat, Mehdi Alamkar

Abstract:

In this research, effect of combustion reaction mechanism on direct initiation of detonation has been studied numerically. For this purpose, reaction mechanism has been simulated by using a three-step chemical kinetics model. The reaction scheme consists sequentially of a chain-initiation and chainbranching step, followed by a temperature -independent chaintermination. In a previous research, the effect of chain-branching on the direct initiation of detonation is studied. In this research effect of chain-initiation on direct initiation of detonation is investigated. For the investigation, first a characteristic time (τ) for each step of mechanism, which includes effect of different kinetics parameters, is defined. Then the effect of characteristic time of chain-initiation (τI) on critical initiation energy is studied. It is seen that increasing τI, causes critical initiation energy to be increased. Drawing detonation's shock pressure diagrams for different cases, shows that in small value of τI , kinetics has more important effect on the behavior of the wave.

Keywords: Detonation initiation, Initiation energy, Reaction rate, Characteristic time.

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Authors: Meenakshi Bansal, Iqbal Singh, Parvinder S. Sandhu

Abstract:

In over deployed sensor networks, one approach to Conserve energy is to keep only a small subset of sensors active at Any instant. For the coverage problems, the monitoring area in a set of points that require sensing, called demand points, and consider that the node coverage area is a circle of range R, where R is the sensing range, If the Distance between a demand point and a sensor node is less than R, the node is able to cover this point. We consider a wireless sensor network consisting of a set of sensors deployed randomly. A point in the monitored area is covered if it is within the sensing range of a sensor. In some applications, when the network is sufficiently dense, area coverage can be approximated by guaranteeing point coverage. In this case, all the points of wireless devices could be used to represent the whole area, and the working sensors are supposed to cover all the sensors. We also introduce Hybrid Algorithm and challenges related to coverage in sensor networks.

Keywords: Wireless sensor networks, network coverage, Energy conservation, Hybrid Algorithms.

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Authors: Gizelle K. Vianna, Gustavo S. Oliveira, Gabriel V. Cunha

Abstract:

The use of decision support systems in agriculture may help monitoring large fields of crops by automatically detecting the symptoms of foliage diseases. In our work, we designed and implemented a decision support system for small tomatoes producers. This work investigates ways to recognize the late blight disease from the analysis of digital images of tomatoes, using a pair of multilayer perceptron neural networks. The networks outputs are used to generate repainted tomato images in which the injuries on the plant are highlighted, and to calculate the damage level of each plant. Those levels are then used to construct a situation map of a farm where a cellular automata simulates the outbreak evolution over the fields. The simulator can test different pesticides actions, helping in the decision on when to start the spraying and in the analysis of losses and gains of each choice of action.

Keywords: Artificial neural networks, cellular automata, decision support system, pattern recognition.

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Authors: Shunyi Li, Zhifang He, Xiangui Xue

Abstract:

An Ivlev-type predator-prey system and stage-structured for predator concerning impulsive control strategy is considered. The conditions for the locally asymptotically stable prey-eradication periodic solution is obtained, by using Floquet theorem and small amplitude perturbation skills——when the impulsive period is less than the critical value. Otherwise, the system is permanence. Numerical examples show that the system considered has more complicated dynamics, including high-order quasi-periodic and periodic oscillating, period-doubling and period-halving bifurcation, chaos and attractor crisis, etc. Finally, the biological implications of the results and the impulsive control strategy are discussed.

Keywords: Stage-structured predator-prey system, Impulsive, Permanence, Bifurcation, Chaos.

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Authors: Aritra Acharyya, Moumita Mukherjee, J. P. Banerjee

Abstract:

A generalized method for small-signal simulation of avalanche noise in Mixed Tunneling Avalanche Transit Time (MITATT) device is presented in this paper where the effect of series resistance is taken into account. The method is applied to a millimeter-wave Double Drift Region (DDR) MITATT device based on Silicon to obtain noise spectral density and noise measure as a function of frequency for different values of series resistance. It is found that noise measure of the device at the operating frequency (122 GHz) with input power density of 1010 Watt/m2 is about 35 dB for hypothetical parasitic series resistance of zero ohm (estimated junction temperature = 500 K). Results show that the noise measure increases as the value of parasitic resistance increases.

Keywords: Noise Analysis, Silicon MITATT, Admittancecharacteristics, Noise spectral density.

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Authors: Vincent Fromentin

Abstract:

This paper examines whether or not immigration has a positive influence on the duration of unemployment, in a macroeconomic perspective. We analyse also whether the degree of labor market integration can influence migration. The integration of immigrants into the labor market is a recurrence theme in the work on the economic consequences of immigration. However, to our knowledge, no researchers have studied the impact of immigration on unemployment duration, and vice versa. With two methodology of research (panel estimations (OLS and 2SLS) and panel cointegration techniques), we show that migration seems to influence positively the short-term unemployment and negatively long-term unemployment, for 14 OECD destination countries. In addition, immigration seems to be conditioned by the structural and institutional characteristics of the labour market.

Keywords: international migration, unemployment duration, OECD countries, panel data

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Authors: Othman Maklouf, Abdurazag Ghila, Saleh Gashoot, Ahmed Abdulla

Abstract:

Flight management system (FMS) is a specialized computer system that automates a wide variety of in-flight tasks, reducing the workload on the flight crew to the point that modern aircraft no longer carry flight engineers or navigators. The primary function of FMS is to perform the in-flight management of the flight plan using various sensors (such as GPS and INS often backed up by radio navigation) to determine the aircraft's position. From the cockpit FMS is normally controlled through a Control Display Unit (CDU) which incorporates a small screen and keyboard or touch screen. This paper investigates the performance of GPS/ INS integration techniques in which the data fusion process is done using Kalman filtering. This will include the importance of sensors calibration as well as the alignment of the strap down inertial navigation system. The limitations of the inertial navigation systems are investigated in order to understand why INS sometimes is integrated with other navigation aids and not just operating in standalone mode. Finally, both the loosely coupled and tightly coupled configurations are analyzed for several types of situations and operational conditions.

Keywords: GPS, INS, Kalman Filter.

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Authors: Siti Noorain Roslan, Siti Salmi Ghazali, Norfadhlina Muhamed Asli

Abstract:

The volume of biosolids produced in Malaysia nowadays had increased proportionally to its population size. The end products from the waste treatments were mounting, thus inevitable that in the end the environment will be surrounded by the waste. This study was conducted to investigate the suitability of biosolids to be reused as fertilizer for non-food crop. By varying the concentration of biosolids applied onto the soil, growth of five ornamental plant samples were tested for eight consecutive weeks. The results show that the pH of the soil after the addition of biosolids ranges from 6.45 to 6.56 which is suitable for the plant growth. The soil samples that contains biosolid also show higher amount of macronutrients (N, P, K) and the heavy metals content are significantly increased in the plant however it does not exceed the guidelines drawn by the Environmental Protection Agency. It is also proven that there was only small significant different in the performance of plant growth between biosolids and commercial fertilizer. It can be seen that biosolids was able to perform just as well as commercial fertilizer.

Keywords: Biosolids, fertilizer, R. chinensis, waste sludge.

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Authors: Bita Mashayekhi, Hamid Kalhornia

Abstract:

One of the most important roles of financial reporting is improving the firms’ investment decisions; however, there is not much supporting evidence for this claim in emerging markets like Iran. In this study, the effect of financial reporting transparency in investment efficiency of Iranian firms has been investigated. In order to do this, 336 listed companies on Tehran Stock Exchange (TSE) has been selected for time period 2012 to 2015 as research sample. For testing our main hypothesis, we classified sample firms into two groups based on their deviation from expected investment: under-investment and over-investment cases. The results indicate that there is positive significant relationship between financial transparency and investment efficiency. In the other words, transparency can mitigate both underinvestment and overinvestment situations.

Keywords: Corporate governance, disclosure, investment decisions, investment efficiency, transparency.

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