Search results for: Dempster- Shafer theory of evidence
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2058

Search results for: Dempster- Shafer theory of evidence

738 Information Transmission between Large and Small Stocks in the Korean Stock Market

Authors: Sang Hoon Kang, Seong-Min Yoon

Abstract:

Little attention has been paid to information transmission between the portfolios of large stocks and small stocks in the Korean stock market. This study investigates the return and volatility transmission mechanisms between large and small stocks in the Korea Exchange (KRX). This study also explores whether bad news in the large stock market leads to a volatility of the small stock market that is larger than the good news volatility of the large stock market. By employing the Granger causality test, we found unidirectional return transmissions from the large stocks to medium and small stocks. This evidence indicates that pat information about the large stocks has a better ability to predict the returns of the medium and small stocks in the Korean stock market. Moreover, by using the asymmetric GARCH-BEKK model, we observed the unidirectional relationship of asymmetric volatility transmission from large stocks to the medium and small stocks. This finding suggests that volatility in the medium and small stocks following a negative shock in the large stocks is larger than that following a positive shock in the large stocks.

Keywords: Asymmetric GARCH-BEKK model, Asymmetric volatility transmission, Causality, Korean stock market, Spillover effect

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737 Measuring the Performance of the Accident Reductions: Evidence from Izmir City

Authors: Y. Duvarci, S. Mizokami

Abstract:

Traffic enforcement units (the Police) are partly responsible for the severity and frequency of the traffic accidents via the effectiveness of their safety measures. The Police claims that the reductions in accidents and their severities occur largely by their timely interventions at the black spots, through traffic management or temporary changes in the road design (guiding, reducing speeds and eliminating sight obstructions, etc.). Yet, some other external factors than the Police measures may intervene into which such claims require a statistical confirmation. In order to test the net impact of the Police contribution in the reduction of the number of crashes, Chi square test was applied for 25 spots (streets and intersections) and an average evaluation was achieved for general conclusion in the case study of Izmir city. Separately, the net impact of economic crisis in the reduction of crashes is assessed by the trend analysis for the case of the economic crisis with the probable reduction effects on the trip generation or modal choice. Finally, it was proven that the Police measures were effective to some degree as they claimed, though the economic crisis might have only negligible contribution to the reductions in the same period observed.

Keywords: Road Safety, Police, Enforcement units, Chi Squaretest, Economic Impact.

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736 Optimization of Distributed Processors for Power System: Kalman Filters using Petri Net

Authors: Anant Oonsivilai, Kenedy A. Greyson

Abstract:

The growth and interconnection of power networks in many regions has invited complicated techniques for energy management services (EMS). State estimation techniques become a powerful tool in power system control centers, and that more information is required to achieve the objective of EMS. For the online state estimator, assuming the continuous time is equidistantly sampled with period Δt, processing events must be finished within this period. Advantage of Kalman Filtering (KF) algorithm in using system information to improve the estimation precision is utilized. Computational power is a major issue responsible for the achievement of the objective, i.e. estimators- solution at a small sampled period. This paper presents the optimum utilization of processors in a state estimator based on KF. The model used is presented using Petri net (PN) theory.

Keywords: Kalman filters, model, Petri Net, power system, sequential State estimator.

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735 Effect of Geometrical Parameters on Natural Frequencies of FGM Cylindrical shell with Holes Under Various Boundary Conditions

Authors: Mostafa Ghayour, Mohammad Sadegh Golabi

Abstract:

In the recent years, functionally gradient materials (FGMs) have gained considerable attention in the high temperature environment applications. In this paper, free vibration of thin functionally graded cylindrical shell with hole composed of stainless steel and zirconia is studied. The mechanical properties vary smoothly and continuously from one surface to the other according to a volume fraction power-law distribution. The Influence of shell geometrical parameters, variations of volume fractions and boundary conditions on natural frequency is considered. The equations of motion are based on strains-displacement relations from Love-s shell theory and Rayleigh method. The results have been obtained for natural frequencies of cylindrical shell with holes for different shape, number and location in this paper.

Keywords: Functionally gradient material, Vibration, various boundary conditions, cylindrical shells.

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734 Theoretical Background of Dividend Taxation

Authors: Margareta Ilkova, Petr Teply

Abstract:

The article deals with dividends and their distribution from investors from a theoretical point of view. Some studies try to analyzed the reaction of the market on the dividend announcement and found out the change of dividend policy is associated with abnormal returns around the dividend announcement date. Another researches directly questioned the investors about their dividend preference and beliefs. Investors want the dividend from many reasons (e.g. some of them explain the dividend preference by the existence of transaction cost; investors prefer the dividend today, because there is less risky; the managers have private information about the firm). The most controversial theory of dividend policy was developed by Modigliani and Miller (1961) who demonstrated that in the perfect and complete capital markets the dividend policy is irrelevant and the value of the company is independent of its payout policy. Nevertheless, in the real world the capital markets are imperfect, because of asymmetric information, transaction costs, incomplete contracting possibilities and taxes.

Keywords: dividend distribution, taxation, payout policy, investor, Modigliani and Miller theorem

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733 Understanding Primary School Students’ Beliefs Regarding the Adoption of Pro-Environmental Behaviors

Authors: Astrid de Leeuw, Pierre Valois

Abstract:

Environmental education is the key to enhancing or changing students’ ways of thinking and acting in order to create an environmentally robust future for all. The present study investigates the beliefs of 812 primary school students, which merit consideration when developing educational interventions. Results of multiple regression analyses reveal that educational interventions should focus on promoting students’ feelings of control over pro-environmental behaviors (PEB). For example, schools could provide recycling bins on the premises. Furthermore, it is critical to develop positive attitudes in students by stressing the various benefits of PEB for keeping our planet clean and protecting wildlife. Unfortunately, our results indicate that students believe that PEB is boring and annoying. Suggestions are offered for making PEB more interesting and relevant. Further research is needed to test the effectiveness of interventions based on the present results.

Keywords: Pro-environmental behaviors, primary school students, theory of planned behavior, beliefs, educational interventions.

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732 Global Exponential Stability of Impulsive BAM Fuzzy Cellular Neural Networks with Time Delays in the Leakage Terms

Authors: Liping Zhang, Kelin Li

Abstract:

In this paper, a class of impulsive BAM fuzzy cellular neural networks with time delays in the leakage terms is formulated and investigated. By establishing a delay differential inequality and M-matrix theory, some sufficient conditions ensuring the existence, uniqueness and global exponential stability of equilibrium point for impulsive BAM fuzzy cellular neural networks with time delays in the leakage terms are obtained. In particular, a precise estimate of the exponential convergence rate is also provided, which depends on system parameters and impulsive perturbation intention. It is believed that these results are significant and useful for the design and applications of BAM fuzzy cellular neural networks. An example is given to show the effectiveness of the results obtained here.

Keywords: Global exponential stability, bidirectional associative memory, fuzzy cellular neural networks, leakage delays, impulses.

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731 Maximum Wind Power Extraction Strategy and Decoupled Control of DFIG Operating in Variable Speed Wind Generation Systems

Authors: Abdellatif Kasbi, Abderrafii Rahali

Abstract:

This paper appraises the performances of two control scenarios, for doubly fed induction generator (DFIG) operating in wind generation system (WGS), which are the direct decoupled control (DDC) and indirect decoupled control (IDC). Both control scenarios studied combines vector control and Maximum Power Point Tracking (MPPT) control theory so as to maximize the captured power through wind turbine. Modeling of DFIG based WGS and details of both control scenarios have been presented, a proportional integral controller is employed in the active and reactive power control loops for both control methods. The performance of the both control scenarios in terms of power reference tracking and robustness against machine parameters inconstancy has been shown, analyzed and compared, which can afford a reference to the operators and engineers of a wind farm. All simulations have been implemented via MATLAB/Simulink.

Keywords: DFIG, WGS, DDC, IDC, vector control, MPPT.

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730 Design of Nonlinear Robust Control in a Class of Structurally Stable Functions

Authors: V. Ten

Abstract:

An approach of design of stable of control systems with ultimately wide ranges of uncertainly disturbed parameters is offered. The method relies on using of nonlinear structurally stable functions from catastrophe theory as controllers. Theoretical part presents an analysis of designed nonlinear second-order control systems. As more important the integrators in series, canonical controllable form and Jordan forms are considered. The analysis resumes that due to added controllers systems become stable and insensitive to any disturbance of parameters. Experimental part presents MATLAB simulation of design of control systems of epidemic spread, aircrafts angular motion and submarine depth. The results of simulation confirm the efficiency of offered method of design. KeywordsCatastrophes, robust control, simulation, uncertain parameters.

Keywords: Catastrophes, robust control, simulation, uncertain parameters.

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729 Topological Quantum Diffeomorphisms in Field Theory and the Spectrum of the Space-Time

Authors: Francisco Bulnes

Abstract:

Through the Fukaya conjecture and the wrapped Floer cohomology, the correspondences between paths in a loop space and states of a wrapping space of states in a Hamiltonian space (the ramification of field in this case is the connection to the operator that goes from TM to T*M) are demonstrated where these last states are corresponding to bosonic extensions of a spectrum of the space-time or direct image of the functor Spec, on space-time. This establishes a distinguished diffeomorphism defined by the mapping from the corresponding loops space to wrapping category of the Floer cohomology complex which furthermore relates in certain proportion D-branes (certain D-modules) with strings. This also gives to place to certain conjecture that establishes equivalences between moduli spaces that can be consigned in a moduli identity taking as space-time the Hitchin moduli space on G, whose dual can be expressed by a factor of a bosonic moduli spaces.

Keywords: Floer cohomology, Fukaya conjecture, Lagrangian submanifolds, spectrum of ring, topological quantum diffeomorphisms.

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728 Bayesian Network Model for Students- Laboratory Work Performance Assessment: An Empirical Investigation of the Optimal Construction Approach

Authors: Ifeyinwa E. Achumba, Djamel Azzi, Rinat Khusainov

Abstract:

There are three approaches to complete Bayesian Network (BN) model construction: total expert-centred, total datacentred, and semi data-centred. These three approaches constitute the basis of the empirical investigation undertaken and reported in this paper. The objective is to determine, amongst these three approaches, which is the optimal approach for the construction of a BN-based model for the performance assessment of students- laboratory work in a virtual electronic laboratory environment. BN models were constructed using all three approaches, with respect to the focus domain, and compared using a set of optimality criteria. In addition, the impact of the size and source of the training, on the performance of total data-centred and semi data-centred models was investigated. The results of the investigation provide additional insight for BN model constructors and contribute to literature providing supportive evidence for the conceptual feasibility and efficiency of structure and parameter learning from data. In addition, the results highlight other interesting themes.

Keywords: Bayesian networks, model construction, parameterlearning, structure learning, performance index, model comparison.

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727 Temperature Effect on Sound Propagation in an Elastic Pipe with Viscoelastic Liquid

Authors: S. Levitsky, R. Bergman

Abstract:

Fluid rheology may have essential impact on sound propagation in a liquid-filled pipe, especially, in a low frequency range. Rheological parameters of liquid are temperature-sensitive, which ultimately results in a temperature dependence of the wave speed and attenuation in the waveguide. The study is devoted to modeling of this effect at sound propagation in an elastic pipe with polymeric liquid, described by generalized Maxwell model with non-zero high-frequency viscosity. It is assumed that relaxation spectrum is distributed according to the Spriggs law; temperature impact on the liquid rheology is described on the basis of the temperature-superposition principle and activation theory. The dispersion equation for the waveguide, considered as a thin-walled tube with polymeric solution, is obtained within a quasi-one-dimensional formulation. Results of the study illustrate the influence of temperature on sound propagation in the system.

Keywords: Elastic tube, sound propagation, temperature effect, viscoelastic liquid.

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726 Analyzing the Fiscal Health of Local Governments in Taiwan: Evidence from Quantile Analysis

Authors: Chiung-Ju Huang, Yuan-Hong Ho

Abstract:

This paper develops the fiscal health index of 21 local governments in Taiwan over the 1984 to 2010 period. A quantile regression analysis was used to explore the extent that economic variables, political budget cycles, and legislative checks and balances, impact different quantiles of fiscal health index for a country over a sample period of time. Our findings suggest that local governments at the lower quantile are significantly benefited from political budget cycles and the increase in central government revenues, while legislative effective checks and balances and the increase in central government expenditures have a significantly negative effect on local fiscal health. When local governments are in the upper tail of the distribution, legislative checks and balances and growth in macroeconomics have significant and adverse effects on the fiscal health of local governments. However, increases in central government revenues have significant and positive effects on the health status of local government in Taiwan.

Keywords: Fiscal health, political budget cycles, legislative checks and balances, quantile regression.

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725 Effect of PGPB Inoculation, Addition of Biochar, and Mineral N Fertilization on Mycorrhizal Colonization

Authors: Irina Mikajlo, Jaroslav Záhora, Helena Dvořáčková, Jaroslav Hynšt, Jakub Elbl

Abstract:

Strong anthropogenic impact has uncontrolled consequences on the nature of the soil. Hence, up-to-date sustainable methods of soil state improvement are essential. Investigators provide the evidence that biochar can positively effects physical, chemical, and biological soil properties and the abundance of mycorrhizal fungi which are in the focus of this study. The main aim of the present investigation is to demonstrate the effect of two types of plant growth promoting bacteria (PGPB) inoculums along with the beech wood biochar and mineral N additives on mycorrhizal colonization. Experiment has been set up in laboratory conditions with containers filled with arable soil from the protection zone of the main water source “Brezova nad Svitavou”. Lactuca sativa (lettuce) has been selected as a model plant. Based on the obtained data, it can be concluded that mycorrhizal colonization increased as the result of combined influence of biochar and PGPB inoculums amendment. In addition, correlation analyses showed that the numbers of main groups of cultivated bacteria were dependent on the degree of mycorrhizal colonization.

Keywords: Arbuscular mycorrhiza, biochar, PGPB inoculum, soil microorganisms.

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724 The Use of Hydrocolloid Dressing in the Management of Open Wounds in Big Cats

Authors: Catherine Portelli

Abstract:

Felines, such as Panthera tigris, Panthera leo and Puma concolor, have become common residents in animal parks and zoos. They often sustain injuries from other felines within the same, or adjacent enclosures and from playing with items of enrichment and structures of the enclosure itself. These open wounds, and their treatments, are often challenging in veterinary practice, where feline-specific studies are lacking. This study is based on the author’s clinical experience gained while working at local animal parks in the past five years, and current evidence of hydrocolloid dressing applied to other species. Hydrocolloid dressing is used for secondary healing of chronic and acute wounds, where there is a considerable amount of tissue loss. The patients included in this study were sedated using medetomidine and ketamine every three to four days, for wound treatment and bandage change. Comparative studies of different techniques of open wound management will improve the healing process of exotic felines in the future by decreasing the time of recovery and incidence of other complications. Such studies will also aid with treatment of injuries sustained in wild felines, such as foot hold trap and bite wounds, found in natural conservation areas and wild animal sanctuaries.

Keywords: Felines, hydrocolloid dressing, open wound, secondary healing.

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723 Variable Rough Set Model and Its Knowledge Reduction for Incomplete and Fuzzy Decision Information Systems

Authors: Da-kuan Wei, Xian-zhong Zhou, Dong-jun Xin, Zhi-wei Chen

Abstract:

The information systems with incomplete attribute values and fuzzy decisions commonly exist in practical problems. On the base of the notion of variable precision rough set model for incomplete information system and the rough set model for incomplete and fuzzy decision information system, the variable rough set model for incomplete and fuzzy decision information system is constructed, which is the generalization of the variable precision rough set model for incomplete information system and that of rough set model for incomplete and fuzzy decision information system. The knowledge reduction and heuristic algorithm, built on the method and theory of precision reduction, are proposed.

Keywords: Rough set, Incomplete and fuzzy decision information system, Limited valued tolerance relation, Knowledge reduction, Variable rough set model

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722 Out-of-Plane Free Vibrations of Circular Rods

Authors: Faruk Fırat Çalım, Nurullah Karaca, Hakan Tacettin Türker

Abstract:

In this study, out-of-plane free vibrations of a circular rods is investigated theoretically. The governing equations for naturally twisted and curved spatial rods are obtained using Timoshenko beam theory and rewritten for circular rods. Effects of the axial and shear deformations are considered in the formulations. Ordinary differential equations in scalar form are solved analytically by using transfer matrix method. The circular rods of the mass matrix are obtained by using straight rod of consistent mass matrix. Free vibrations frequencies obtained by solving eigenvalue problem. A computer program coded in MATHEMATICA language is prepared. Circular beams are analyzed through various examples for free vibrations analysis. Results are compared with ANSYS results based on finite element method and available in the literature.

Keywords: Circular rod, Out-of-plane free vibration analysis, Transfer Matrix Method.

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721 Person-Environment Fit (PE Fit): Evidence from Brazil

Authors: Jucelia Appio, Danielle Deimling De Carli, Bruno Henrique Rocha Fernandes, Nelson Natalino Frizon

Abstract:

The purpose of this paper is to investigate if there are positive and significant correlations between the dimensions of Person-Environment Fit (Person-Job, Person-Organization, Person-Group and Person-Supervisor) at the “Best Companies to Work for” in Brazil in 2017. For that, a quantitative approach was used with a descriptive method being defined as a research sample the "150 Best Companies to Work for", according to data base collected in 2017 and provided by Fundação Instituto of Administração (FIA) of the University of São Paulo (USP). About the data analysis procedures, asymmetry and kurtosis, factorial analysis, Kaiser-Meyer-Olkin (KMO) tests, Bartlett sphericity and Cronbach's alpha were used for the 69 research variables, and as a statistical technique for the purpose of analyzing the hypothesis, Pearson's correlation analysis was performed. As a main result, we highlight that there was a positive and significant correlation between the dimensions of Person-Environment Fit, corroborating the H1 hypothesis that there is a positive and significant correlation between Person-Job Fit, Person-Organization Fit, Person-Group Fit and Person-Supervisor Fit.

Keywords: Human resource management, person-environment fit, strategic people management, best companies to work for.

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720 The Political Economy of Police Corruption in Nigeria

Authors: Tosin Osasona

Abstract:

The Nigeria Police Force bears the constitutional mandate as the primary policing agency for the protection of life and property within Nigeria; however, the police have an historical ill-reputation for corruption, ineptitude and impunity. Using the institutional theory of police as the framework of analysis, the paper argues that the performance of the police in Nigeria mirrors the dominant political, social and economic institutions and the structural environment of the Nigerian state. The article puts in perspective the deliberate political decision to underfund the police, leaving officers of the force the extra task of foraging for funds to undertake the duty that the Nigeria state primarily exists for; the article further explores the nexus between corruption in the police in Nigeria and the issue of funding. The article finds that the Nigerian state, by deliberately under-funding the police, while expecting the agency to perform its duties, has indirectly sanctioned the corruption of the force and approved the cooption of the institution of police and policing for private use in Nigeria.

Keywords: Funding, policing, Nigeria Police Force, corruption.

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719 Evaluating the Effect of Domestic Price on Rice Production in an African Setting: A Typical Evidence of the Sierra Leone Case

Authors: Alhaji M. H. Conteh, Xiangbin Yan, Alfred V Gborie

Abstract:

Rice, which is the staple food in Sierra Leone, is consumed on a daily basis. It is the most imperative food crop extensively grown by farmers across all ecologies in the country. Though much attention is now given to rice grain production through the small holder commercialization programme (SHCP), however, no attention has been given in investigating the limitations faced by rice producers. This paper will contribute to attempts to overcome the development challenges caused by food insecurity. The objective of this paper is thus, to analysis the relationship between rice production and the domestic retail price of rice. The study employed a log linear model in which, the quantity of rice produced is the dependent variable, quantity of rice imported, price of imported rice and price of domestic rice as explanatory variables. Findings showed that, locally produced rice is even more expensive than the imported rice per ton, and almost all the inhabitants in the capital city which hosts about 65% of the entire population of the country favor imported rice, as it is free from stones with other impurities. On the other hand, to control price and simultaneously increase rice production, the government should purchase the rice from the farmers and then sell to private retailers.

Keywords: Domestic price of rice, Econometric model, Rice production, Sierra Leone.

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718 In vitro Cytotoxic and Genotoxic Effects of Arsenic Trioxide on Human Keratinocytes

Authors: H. Bouaziz, M. Sefi, J. de Lapuente, M. Borras, N. Zeghal

Abstract:

Although, arsenic trioxide has been the subject of toxicological research, in vitro cytotoxicity and genotoxicity studies using relevant cell models and uniform methodology are not well elucidated. Hence, the aim of the present study was to evaluate the cytotoxicity and genotoxicity induced by arsenic trioxide in human keratinocytes (HaCaT) using the MTT [3-(4, 5-dimethylthiazol-2-yl)- 2,5-diphenyltetrazolium bromide] and alkaline single cell gel electrophoresis (Comet) assays, respectively. Human keratinocytes were treated with different doses of arsenic trioxide for 4 h prior to cytogenetic assessment. Data obtained from the MTT assay indicated that arsenic trioxide significantly reduced the viability of HaCaT cells in a dose-dependent manner, showing an IC50 value of 34.18 ± 0.6 μM. Data generated from the comet assay also indicated a significant dose-dependent increase in DNA damage in HaCaT cells associated with arsenic trioxide exposure. We observed a significant increase in comet tail length and tail moment, showing an evidence of arsenic trioxide -induced genotoxic damage in HaCaT cells. This study confirms that the comet assay is a sensitive and effective method to detect DNA damage caused by arsenic.

Keywords: Arsenic trioxide, cytotoxixity, genotoxicity, HaCaT.

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717 Construction of Intersection of Nondeterministic Finite Automata using Z Notation

Authors: Nazir Ahmad Zafar, Nabeel Sabir, Amir Ali

Abstract:

Functionalities and control behavior are both primary requirements in design of a complex system. Automata theory plays an important role in modeling behavior of a system. Z is an ideal notation which is used for describing state space of a system and then defining operations over it. Consequently, an integration of automata and Z will be an effective tool for increasing modeling power for a complex system. Further, nondeterministic finite automata (NFA) may have different implementations and therefore it is needed to verify the transformation from diagrams to a code. If we describe formal specification of an NFA before implementing it, then confidence over transformation can be increased. In this paper, we have given a procedure for integrating NFA and Z. Complement of a special type of NFA is defined. Then union of two NFAs is formalized after defining their complements. Finally, formal construction of intersection of NFAs is described. The specification of this relationship is analyzed and validated using Z/EVES tool.

Keywords: Modeling, Nondeterministic finite automata, Znotation, Integration of approaches, Validation.

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716 Big Five Traits and Loneliness among Turkish Emerging Adults

Authors: Hasan Atak

Abstract:

Emerging adulthood, between the ages of 18 and 25, as a distinct developmental stage extending from adolescence to young adulthood. The proportions composing the five-factor model are neuroticism, extraversion, openness to experience, agreeableness, and conscientiousness. In the literature, there is any study which includes the relationship between emerging adults loneliness and personality traits. Therefore, the relationship between emerging adults loneliness and personality traits have to be investigated. This study examines the association between the Big Five personality traits, and loneliness among Turkish emerging adults. A total of 220 emerging adults completed the NEO Five Factor Inventory (NEO-FFI), and the The UCLA Loneliness Scale (UCLALS). Correlation analysis showed that three Big Five personality dimensions which are Neuroticism (positively), and Extraversion and Aggreableness (negatively) are moderately correlated with emerging adults loneliness. Regression analysis shows that Extraversion, Aggreableness and Neuroticism are the most important predictors of emerging adults loneliness. Results can be discussed in the context of emerging adulthood theory.

Keywords: Personality, Big Five Traits, Loneliness, Turkish Emerging Adults

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715 Gaussian Particle Flow Bernoulli Filter for Single Target Tracking

Authors: Hyeongbok Kim, Lingling Zhao, Xiaohong Su, Junjie Wang

Abstract:

The Bernoulli filter is a precise Bayesian filter for single target tracking based on the random finite set theory. The standard Bernoulli filter often underestimates the number of the targets. This study proposes a Gaussian particle flow (GPF) Bernoulli filter employing particle flow to migrate particles from prior to posterior positions to improve the performance of the standard Bernoulli filter. By employing the particle flow filter, the computational speed of the Bernoulli filters is significantly improved. In addition, the GPF Bernoulli filter provides more accurate estimation compared with that of the standard Bernoulli filter. Simulation results confirm the improved tracking performance and computational speed in two- and three-dimensional scenarios compared with other algorithms.

Keywords: Bernoulli filter, particle filter, particle flow filter, random finite sets, target tracking.

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714 Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases

Authors: Ming Ling Lai, Zalilawati Yaacob, Normah Omar, Norashikin Abdul Aziz, Bee Wah Yap

Abstract:

This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the 'Tax Audit Framework' when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 557 company cases. With official permission, data of all the 557 cases were obtained from the IRBM. Of these, a total of 421 cases with complete information were analyzed. About 58.1% was small and medium corporations and from the construction industry (32.8%). The selection for tax audit was based on risk analysis (66.8%), information from third party (11.1%), and firm with low profitability or fluctuating profit pattern (7.8%). The three persistent causes of tax evasion by firms were over claimed expenses (46.8%), fraudulent reporting of income (38.5%) and overstating purchases (10.5%). These findings are consistent with past literature. Results showed that tax auditors took six to 18 months to close audit cases. More than half of tax evaders were fined 45% on additional tax raised during audit for the first offence. The study found tax auditors did follow the guidelines in the 'Tax Audit Framework' in audit selection, settlement and penalty imposition.

Keywords: Corporate tax fraud, tax non-compliance, tax evasion, tax audit, fraudulent reporting.

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713 Debye Layer Confinement of Nucleons in Nuclei by Laser Ablated Plasma

Authors: M. Ghanaatian, N. Ghahramany, A. Bazrafshan

Abstract:

Following the laser ablation studies leading to a theory of nuclei confinement by a Debye layer mechanism, we present here numerical evaluations for the known stable nuclei where the Coulomb repulsion is included as a rather minor component especially for lager nuclei. In this research paper the required physical conditions for the formation and stability of nuclei particularly endothermic nuclei with mass number greater than to which is an open astrophysical question have been investigated. Using the Debye layer mechanism, nuclear surface energy, Fermi energy and coulomb repulsion energy it is possible to find conditions under which the process of nucleation is permitted in early universe. Our numerical calculations indicate that about 200 second after the big bang at temperature of about 100 KeV and subrelativistic region with nucleon density nearly equal to normal nuclear density namely, 10cm all endothermic and exothermic nuclei have been formed.

Keywords: Endothermic nuclear synthesis, Fermi energy, Surface tension, Debye length.

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712 Determinants of Brand Equity: Offering a Model to Chocolate Industry

Authors: Emari Hossien

Abstract:

This study examined the underlying dimensions of brand equity in the chocolate industry. For this purpose, researchers developed a model to identify which factors are influential in building brand equity. The second purpose was to assess brand loyalty and brand images mediating effect between brand attitude, brand personality, brand association with brand equity. The study employed structural equation modeling to investigate the causal relationships between the dimensions of brand equity and brand equity itself. It specifically measured the way in which consumers’ perceptions of the dimensions of brand equity affected the overall brand equity evaluations. Data were collected from a sample of consumers of chocolate industry in Iran. The results of this empirical study indicate that brand loyalty and brand image are important components of brand equity in this industry. Moreover, the role of brand loyalty and brand image as mediating factors in the intention of brand equity are supported. The principal contribution of the present research is that it provides empirical evidence of the multidimensionality of consumer based brand equity, supporting Aaker´s and Keller´s conceptualization of brand equity. The present research also enriched brand equity building by incorporating the brand personality and brand image, as recommended by previous researchers. Moreover, creating the brand equity index in chocolate industry of Iran particularly is novel.

Keywords: brand equity, brand personality, structural equationmodeling, Iran.

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711 Artificial Neural Networks and Multi-Class Support Vector Machines for Classifying Magnetic Measurements in Tokamak Reactors

Authors: A. Greco, N. Mammone, F.C. Morabito, M.Versaci

Abstract:

This paper is mainly concerned with the application of a novel technique of data interpretation for classifying measurements of plasma columns in Tokamak reactors for nuclear fusion applications. The proposed method exploits several concepts derived from soft computing theory. In particular, Artificial Neural Networks and Multi-Class Support Vector Machines have been exploited to classify magnetic variables useful to determine shape and position of the plasma with a reduced computational complexity. The proposed technique is used to analyze simulated databases of plasma equilibria based on ITER geometry configuration. As well as demonstrating the successful recovery of scalar equilibrium parameters, we show that the technique can yield practical advantages compared with earlier methods.

Keywords: Tokamak, Classification, Artificial Neural Network, Support Vector Machines.

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710 Optimal Aggregate Production Planning with Fuzzy Data

Authors: Wen-Lung Huang, Shih-Pin Chen

Abstract:

This paper investigates the optimization problem of multi-product aggregate production planning (APP) with fuzzy data. From a comprehensive viewpoint of conserving the fuzziness of input information, this paper proposes a method that can completely describe the membership function of the performance measure. The idea is based on the well-known Zadeh-s extension principle which plays an important role in fuzzy theory. In the proposed solution procedure, a pair of mathematical programs parameterized by possibility level a is formulated to calculate the bounds of the optimal performance measure at a . Then the membership function of the optimal performance measure is constructed by enumerating different values of a . Solutions obtained from the proposed method contain more information, and can offer more chance to achieve the feasible disaggregate plan. This is helpful to the decision-maker in practical applications.

Keywords: fuzzy data, aggregate production planning, membership function, parametric programming

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709 An Optimal Control Problem for Rigid Body Motions on Lie Group SO(2, 1)

Authors: Nemat Abazari, Ilgin Sager

Abstract:

In this paper smooth trajectories are computed in the Lie group SO(2, 1) as a motion planning problem by assigning a Frenet frame to the rigid body system to optimize the cost function of the elastic energy which is spent to track a timelike curve in Minkowski space. A method is proposed to solve a motion planning problem that minimize the integral of the square norm of Darboux vector of a timelike curve. This method uses the coordinate free Maximum Principle of Optimal control and results in the theory of integrable Hamiltonian systems. The presence of several conversed quantities inherent in these Hamiltonian systems aids in the explicit computation of the rigid body motions.

Keywords: Optimal control, Hamiltonian vector field, Darboux vector, maximum principle, lie group, Rigid body motion, Lorentz metric.

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