Search results for: class coupling measure.

Authors: N. Mahendran, R. Madhuranthi

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Wireless sensor networks (WSNs), are constantly in demand to process information more rapidly with less energy and area cost. Presently, processor based solutions have difficult to achieve high processing speed with low-power consumption. This paper presents a simple and accurate data processing scheme for low power wireless sensor node, based on reduced number of processing element (PE). The presented model provides a simple recursive structure (SRS) to process the sampled data in the wireless sensor environment and to reduce the power consumption in wireless sensor node. Based on this model, to process the incoming samples and produce a smaller amount of data sufficient to reconstruct the original signal. The ModelSim simulator used to simulate SRS structure. Functional simulation is carried out for the validation of the presented architecture. Xilinx Power Estimator (XPE) tool is used to measure the power consumption. The experimental results show the average power consumption of 91 mW; this is 42% improvement compared to the folded tree architecture.

Keywords: Power consumption, energy efficiency, low power WSN node, recursive structure, sleep/wake scheduling.

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Authors: D. C. Soares, J. T. S. Santos, D. G. Costa, A. K. S. Abud, T. P. Nunes, A. V. D. Figueiredo, A. M. de Oliveira Junior

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Mangabeira (Hancornia speciosa Gomes), a native plant in Brazil, is found growing spontaneously in various regions of the country. The high perishability of tropical fruits such as mangaba, causes it to be necessary to use technologies that promote conservation, aiming to increase the shelf life of this fruit and add value. The objective of this study was to compare the mangabas lyophilization curves behaviors with different sizes and maturation stages. The fruits were freeze-dried for a period of approximately 45 hours at lyophilizer Liotop brand, model L -108. It has been considered large the fruits between 38 and 58 mm diameter and small, between 23 and 28 mm diameter and the two states of maturation, intermediate and mature. Large size mangabas drying curves in both states of maturation were linear behavior at all process, while the kinetic drying curves related to small fruits, independent of maturation state, had a typical behavior of drying, with all the well-defined steps. With these results it was noted that the time of lyophilization was suitable for small mangabas, a fact that did not happen with the larger one. This may indicate that the large mangabas require a longer time to freeze until reaches the equilibrium level, as it happens with the small fruits, going to have constant moisture at the end of the process. For both types of fruit were analyzed water activity, acidity, protein, lipid, and vitamin C before and after the process.

Keywords: Freeze dryer, mangaba, conservation, chemical characteristics.

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Authors: Sayyed R Mousavi

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The Far From Most Strings Problem (FFMSP) is to obtain a string which is far from as many as possible of a given set of strings. All the input and the output strings are of the same length, and two strings are said to be far if their hamming distance is greater than or equal to a given positive integer. FFMSP belongs to the class of sequences consensus problems which have applications in molecular biology. The problem is NP-hard; it does not admit a constant-ratio approximation either, unless P = NP. Therefore, in addition to exact and approximate algorithms, (meta)heuristic algorithms have been proposed for the problem in recent years. On the other hand, in the recent years, hybrid algorithms have been proposed and successfully used for many hard problems in a variety of domains. In this paper, a new metaheuristic algorithm, called Constructive Beam and Local Search (CBLS), is investigated for the problem, which is a hybridization of constructive beam search and local search algorithms. More specifically, the proposed algorithm consists of two phases, the first phase is to obtain several candidate solutions via the constructive beam search and the second phase is to apply local search to the candidate solutions obtained by the first phase. The best solution found is returned as the final solution to the problem. The proposed algorithm is also similar to memetic algorithms in the sense that both use local search to further improve individual solutions. The CBLS algorithm is compared with the most recent published algorithm for the problem, GRASP, with significantly positive results; the improvement is by order of magnitudes in most cases.

Keywords: Bioinformatics, Far From Most Strings Problem, Hybrid metaheuristics, Matheuristics, Sequences consensus problems.

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Authors: Sunita Jahirabadkar, Parag Kulkarni

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Many real-world data sets consist of a very high dimensional feature space. Most clustering techniques use the distance or similarity between objects as a measure to build clusters. But in high dimensional spaces, distances between points become relatively uniform. In such cases, density based approaches may give better results. Subspace Clustering algorithms automatically identify lower dimensional subspaces of the higher dimensional feature space in which clusters exist. In this paper, we propose a new clustering algorithm, ISC – Intelligent Subspace Clustering, which tries to overcome three major limitations of the existing state-of-art techniques. ISC determines the input parameter such as є – distance at various levels of Subspace Clustering which helps in finding meaningful clusters. The uniform parameters approach is not suitable for different kind of databases. ISC implements dynamic and adaptive determination of Meaningful clustering parameters based on hierarchical filtering approach. Third and most important feature of ISC is the ability of incremental learning and dynamic inclusion and exclusions of subspaces which lead to better cluster formation.

Keywords: Density based clustering, high dimensional data, subspace clustering, dynamic parameter setting.

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Authors: Somnath Dey, Debasis Samanta

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Iris-based biometric authentication is gaining importance in recent times. Iris biometric processing however, is a complex process and computationally very expensive. In the overall processing of iris biometric in an iris-based biometric authentication system, feature processing is an important task. In feature processing, we extract iris features, which are ultimately used in matching. Since there is a large number of iris features and computational time increases as the number of features increases, it is therefore a challenge to develop an iris processing system with as few as possible number of features and at the same time without compromising the correctness. In this paper, we address this issue and present an approach to feature extraction and feature matching process. We apply Daubechies D4 wavelet with 4 levels to extract features from iris images. These features are encoded with 2 bits by quantizing into 4 quantization levels. With our proposed approach it is possible to represent an iris template with only 304 bits, whereas existing approaches require as many as 1024 bits. In addition, we assign different weights to different iris region to compare two iris templates which significantly increases the accuracy. Further, we match the iris template based on a weighted similarity measure. Experimental results on several iris databases substantiate the efficacy of our approach.

Keywords: Iris recognition, biometric, feature processing, patternrecognition, pattern matching.

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Authors: Andreas Heindl, Alexander K. Seewald, Martin Schepelmann, Radu Rogojanu, Giovanna Bises, Theresia Thalhammer, Isabella Ellinger

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Bone remodeling occurs by the balanced action of bone resorbing osteoclasts (OC) and bone-building osteoblasts. Increased bone resorption by excessive OC activity contributes to malignant and non-malignant diseases including osteoporosis. To study OC differentiation and function, OC formed in in vitro cultures are currently counted manually, a tedious procedure which is prone to inter-observer differences. Aiming for an automated OC-quantification system, classification of OC and precursor cells was done on fluorescence microscope images based on the distinct appearance of fluorescent nuclei. Following ellipse fitting to nuclei, a combination of eight features enabled clustering of OC and precursor cell nuclei. After evaluating different machine-learning techniques, LOGREG achieved 74% correctly classified OC and precursor cell nuclei, outperforming human experts (best expert: 55%). In combination with the automated detection of total cell areas, this system allows to measure various cell parameters and most importantly to quantify proteins involved in osteoclastogenesis.

Keywords: osteoclasts, machine learning, ellipse fitting.

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Authors: Mohammed A. Elhaj, Jamal S. Yassin

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This paper presents the exergy analysis of a desalination unit using humidification-dehumidification process. Here, this unit is considered as a thermal system with three main components, which are the heating unit by using a solar collector, the evaporator or the humidifier, and the condenser or the dehumidifier. In these components the exergy is a measure of the quality or grade of energy and it can be destroyed in them. According to the second law of thermodynamics this destroyed part is due to irreversibilities which must be determined to obtain the exergetic efficiency of the system. In the current paper a computer program has been developed using visual basic to determine the exergy destruction and the exergetic efficiencies of the components of the desalination unit at variable operation conditions such as feed water temperature, outlet air temperature, air to feed water mass ratio and salinity, in addition to cooling water mass flow rate and inlet temperature, as well as quantity of solar irradiance. The results obtained indicate that the exergy efficiency of the humidifier increases by increasing the mass ratio and decreasing the outlet air temperature. In the other hand the exergy efficiency of the condenser increases with the increase of this ratio and also with the increase of the outlet air temperature.

Keywords: Exergy analysis, desalination, solar, humidifier, condenser.

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Authors: Eakong Atiptamvaree, Twittie Senivongse

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Process-oriented software development is a new software development paradigm in which software design is modeled by a business process which is in turn translated into a process execution language for execution. The building blocks of this paradigm are software units that are composed together to work according to the flow of the business process. This new paradigm still exhibits the characteristic of the applications built with the traditional software component technology. This paper discusses an approach to apply a traditional technique for software component fabrication to the design of process-oriented software units, called process components. These process components result from decomposing a business process of a particular application domain into subprocesses, and these process components can be reused to design the business processes of other application domains. The decomposition considers five managerial goals, namely cost effectiveness, ease of assembly, customization, reusability, and maintainability. The paper presents how to design or decompose process components from a business process model and measure some technical features of the design that would affect the managerial goals. A comparison between the measurement values from different designs can tell which process component design is more appropriate for the managerial goals that have been set. The proposed approach can be applied in Web Services environment which accommodates process-oriented software development.

Keywords: Business Process Model, Managerial Goals, ProcessComponent.

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Authors: Farhad Kolahan, Mohsen Manoochehri, Abbas Hosseini

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Machining is an important manufacturing process used to produce a wide variety of metallic parts. Among various machining processes, turning is one of the most important one which is employed to shape cylindrical parts. In turning, the quality of finished product is measured in terms of surface roughness. In turn, surface quality is determined by machining parameters and tool geometry specifications. The main objective of this study is to simultaneously model and optimize machining parameters and tool geometry in order to improve the surface roughness for AISI1045 steel. Several levels of machining parameters and tool geometry specifications are considered as input parameters. The surface roughness is selected as process output measure of performance. A Taguchi approach is employed to gather experimental data. Then, based on signal-to-noise (S/N) ratio, the best sets of cutting parameters and tool geometry specifications have been determined. Using these parameters values, the surface roughness of AISI1045 steel parts may be minimized. Experimental results are provided to illustrate the effectiveness of the proposed approach.

Keywords: Taguchi method, turning parameters, tool geometry specifications, S/N ratio, statistical analysis.

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Authors: Abdel-Aziz M. Mohamed, Nermeen Coutry

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Lead time is a critical measure of a supply chain's performance. It impacts both the customer satisfactions as well as the total cost of inventory. This paper presents the result of a study on the analysis of the customer order lead-time for a multinational company. In the study, the lead time was divided into three stages respectively: order entry, order fulfillment, and order delivery. A sample of size 2,425 order lines was extracted from the company's records to use for this study. The sample data entails information regarding customer orders from the time of order entry until order delivery. Data regarding the lead time of each stage for different orders were also provided. Summary statistics on lead time data reveals that about 30% of the orders were delivered later than the scheduled due date. The result of the multiple linear regression analysis technique revealed that component type, logistics parameter, order size and the customer type have significant impacts on lead time. Data analysis on the stages of lead time indicates that stage 2 consumed over 50% of the lead time. Pareto analysis was made to study the reasons for the customer order delay in each stage. Recommendation was given to resolve the problem.

Keywords: Lead time reduction, customer satisfaction, service quality, statistical analysis.

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Authors: Dennys Robson Girardi, Hugo Bulegon, Claudia Maria Moro Barra

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Leprosy is an infectious disease caused by Mycobacterium Leprae, this disease, generally, compromises the neural fibers, leading to the development of disability. Disabilities are changes that limit daily activities or social life of a normal individual. When comes to leprosy, the study of disability considered the functional limitation (physical disabilities), the limitation of activity and social participation, which are measured respectively by the scales: EHF, SALSA and PARTICIPATION SCALE. The objective of this work is to propose an on-line monitoring of leprosy patients, which is based on information scales EHF, SALSA and PARTICIPATION SCALE. It is expected that the proposed system is applied in monitoring the patient during treatment and after healing therapy of the disease. The correlations that the system is between the scales create a variety of information, presented the state of the patient and full of changes or reductions in disability. The system provides reports with information from each of the scales and the relationships that exist between them. This way, health professionals, with access to patient information, can intervene with techniques for the Prevention of Disability. Through the automated scale, the system shows the level of the patient and allows the patient, or the responsible, to take a preventive measure. With an online system, it is possible take the assessments and monitor patients from anywhere.

Keywords: Leprosy, Medical Informatics, Decision SupportSystem, Disability.

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Authors: Agus Harjoko, Sri Hartati, Henry Dwiyasa

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There have been numerous implementations of security system using biometric, especially for identification and verification cases. An example of pattern used in biometric is the iris pattern in human eye. The iris pattern is considered unique for each person. The use of iris pattern poses problems in encoding the human iris. In this research, an efficient iris recognition method is proposed. In the proposed method the iris segmentation is based on the observation that the pupil has lower intensity than the iris, and the iris has lower intensity than the sclera. By detecting the boundary between the pupil and the iris and the boundary between the iris and the sclera, the iris area can be separated from pupil and sclera. A step is taken to reduce the effect of eyelashes and specular reflection of pupil. Then the four levels Coiflet wavelet transform is applied to the extracted iris image. The modified Hamming distance is employed to measure the similarity between two irises. This research yields the identification success rate of 84.25% for the CASIA version 1.0 database. The method gives an accuracy of 77.78% for the left eyes of MMU 1 database and 86.67% for the right eyes. The time required for the encoding process, from the segmentation until the iris code is generated, is 0.7096 seconds. These results show that the accuracy and speed of the method is better than many other methods.

Keywords: Biometric, iris recognition, wavelet transform.

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Authors: Neilal A. Isaac, Madison Edwards, Kirthana Sugunathevan, Mohan Kumar

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The COVID-19 pandemic challenged the education system and forced medical schools to transition to online learning. With this transition, one of the major concerns for students and educators was to ensure that Physical Examination (PE) skills were still being mastered. Thus, the formative peer assessment model was designed to enhance the learning of PE skills during the COVID-19 pandemic in the online learning landscape. Year 1 and year 2 students enrolled in clinical skills courses at the University of Medicine and Health Sciences, St. Kitts were asked to record themselves demonstrating PE skills with a healthy patient volunteer after every skills class. Each student was assigned to exchange feedback with one peer in the course. At the end of the first two semesters of this learning activity, a cross-sectional survey was conducted for the two cohorts of year-1 and year-2 students. The year-1 cohorts most frequently rated the peer assessment exercise as 4 on a 5-point Likert scale, with a mean score of 3.317 [2.759, 3.875]. The year-2 cohorts most frequently rated the peer assessment exercise as 4 on a 5-point Likert scale, with a mean score of 3.597 [2.978, 4.180]. Students indicated that guidance from faculty, flexible deadlines, and detailed and timely feedback from peers were areas for improvement in this process.

Keywords: COVID-19 pandemic, distant learning, online medical education, peer assessment, physical examination.

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Authors: S. Sowmyayani, P. Arockia Jansi Rani

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This paper integrates Octagon and Square Search pattern (OCTSS) motion estimation algorithm into H.264/AVC (Advanced Video Coding) video codec in Adaptive Group of Pictures (AGOP) mode. AGOP structure is computed based on scene change in the video sequence. Octagon and square search pattern block-based motion estimation method is implemented in inter-prediction process of H.264/AVC. Both these methods reduce bit rate and computational complexity while maintaining the quality of the video sequence respectively. Experiments are conducted for different types of video sequence. The results substantially proved that the bit rate, computation time and PSNR gain achieved by the proposed method is better than the existing H.264/AVC with fixed GOP and AGOP. With a marginal gain in quality of 0.28dB and average gain in bitrate of 132.87kbps, the proposed method reduces the average computation time by 27.31 minutes when compared to the existing state-of-art H.264/AVC video codec.

Keywords: Block Distortion Measure, Block Matching Algorithms, H.264/AVC, Motion estimation, Search patterns, Shot cut detection.

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Authors: Hadi Veisi, Mansour Jamzad

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In this paper we present an adaptive method for image compression that is based on complexity level of the image. The basic compressor/de-compressor structure of this method is a multilayer perceptron artificial neural network. In adaptive approach different Back-Propagation artificial neural networks are used as compressor and de-compressor and this is done by dividing the image into blocks, computing the complexity of each block and then selecting one network for each block according to its complexity value. Three complexity measure methods, called Entropy, Activity and Pattern-based are used to determine the level of complexity in image blocks and their ability in complexity estimation are evaluated and compared. In training and evaluation, each image block is assigned to a network based on its complexity value. Best-SNR is another alternative in selecting compressor network for image blocks in evolution phase which chooses one of the trained networks such that results best SNR in compressing the input image block. In our evaluations, best results are obtained when overlapping the blocks is allowed and choosing the networks in compressor is based on the Best-SNR. In this case, the results demonstrate superiority of this method comparing with previous similar works and JPEG standard coding.

Keywords: Adaptive image compression, Image complexity, Multi-layer perceptron neural network, JPEG Standard, PSNR.

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Authors: Mohammad Reza Mobinipouya, Zahra Barzegar

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Accurate and comprehensive thermodynamic properties of pure and mixture of refrigerants are in demand by both producers and users of these materials. Information about thermodynamic properties is important initially to qualify potential candidates for working fluids in refrigeration machinery. From practical point of view, Refrigerants and refrigerant mixtures are widely used as working fluids in many industrial applications, such as refrigerators, heat pumps, and power plants The present work is devoted to evaluating seven cubic equations of state (EOS) in predicting gas and liquid phase volumetric properties of nine ozone-safe refrigerants both in super and sub-critical regions. The evaluations, in sub-critical region, show that TWU and PR EOS are capable of predicting PVT properties of refrigerants R32 within 2%, R22, R134a, R152a and R143a within 1% and R123, R124, R125, TWU and PR EOS's, from literature data are 0.5% for R22, R32, R152a, R143a, and R125, 1% for R123, R134a, and R141b, and 2% for R124. Moreover, SRK EOS predicts PVT properties of R22, R125, and R123 to within aforementioned errors. The remaining EOS's predicts volumetric properties of this class of fluids with higher errors than those above mentioned which are at most 8%.In general, the results are in favor of the preference of TWU and PR EOS over other remaining EOS's in predicting densities of all mentioned refrigerants in both super and sub critical regions. Typically, this refrigerant is known to offer advantages such as ozone depleting potential equal to zero, Global warming potential equal to 140, and no toxic.

Keywords: Refrigerant, cooling systems, Sub-CriticalRegions, volumetric properties, efficiency.

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Authors: Woo-tai Jung, Jong-sup Park, Jae-yoon Kang, Moon-seoung Keum

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CFRP (Carbon Fiber Reinforced Polymer) is mainly used as reinforcing material for degraded structures owing to its advantages including its non-corrodibility, high strength and lightweight properties. Recently, dedicated studies focused not only on its simple bonding but also on its tensioning. The tension necessary for prestressing requires the anchoring of multi-CFRP tendons with high capacity and the surface treatment of the CFRP tendons may also constitute an important issue according to the type of anchor. The wedge type, swage type or bonded type anchor can be used to anchor the CFRP tendon. The bonded type anchor presents the disadvantage to lengthen the length of the anchor due to the low bond strength of the CFRP tendon without surface treatment. This study intends to overcome this drawback through the application of a method enlarging the bond area at the end of the CFRP tendon. This method enlarges the bond area by splitting the end of the CFRP tendon along its length and can be applied when CFRP is produced by pultrusion. The application of this method shows that the mono-CFRP tendon and 3-multi CFRP tendon secured the anchor performance corresponding to the tensile performance of the CFRP tendon and that the 7-multi tendon secured anchor performance corresponding to 90% of the tensile strength due to the occurrence of buckling in the steel tube anchorage. 

Keywords: Carbon fiber reinforced polymer (CFRP), Tendon, Anchor, Tensile property, Bond strength.

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Authors: M. Sadoughi, R. Ehsani

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The aim of the present study is examining the relationship between conceptual organizational culture and the level of tolerance in employees of Islamic Azad University of Shahre Ghods. This research is a correlational and analytic-descriptive one. The samples included 144 individuals. A 24-item standard questionnaire of organizational culture by Cameron and Queen was used in this study. This questionnaire has six criteria and each criterion includes four items that each item indicates one cultural dimension. Reliability coefficient of this questionnaire was normed using Cronbach's alpha of 0.91. Also, the 25-item questionnaire of tolerance by Conor and Davidson was used. This questionnaire is in a five-degree Likert scale form. It has seven criteria and is designed to measure the power of coping with pressure and threat. It has the needed content reliability and its reliability coefficient is normed using Cronbach's alpha of 0.87. Data were analyzed using Pearson correlation coefficient and multivariable regression. The results showed among various dimensions of organizational culture, there is a positive significant relationship between three dimensions (family, adhocracy, bureaucracy) and tolerance, there is a negative significant relationship between dimension of market and tolerance and components of organizational culture have the power of prediction and explaining the tolerance. In this explanation, the component of family is the most effective and the best predictor of tolerance.

Keywords: Adhocracy, bureaucracy, organizational culture, tolerance.

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Authors: D. Kaczorek

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Internal insulation of external walls is often problematic due to increased moisture content in the wall and interstitial or surface condensation risk. In this paper, the hygrothermal performance of prefabricated, concrete, large panel, external wall typical for WK70 system, commonly used in Poland in the 70’s, with inside, additional insulation was investigated. Thermal insulation board made out of hygroscopic, natural materials with moisture buffer capacity and extruded polystyrene (EPS) board was used as interior insulation. Experience with this natural insulation is rare in Poland. The analysis was performed using WUFI software. First of all, the impact of various standard boundary conditions on the behavior of the different wall assemblies was tested. The comparison of results showed that the moisture class according to the EN ISO 13788 leads to too high values of total moisture content in the wall since the boundary condition according to the EN 15026 should be usually applied. Then, hygrothermal 1D-simulations were conducted by WUFI Pro for analysis of internally added insulation, and the weak point like the joint of the wall with the concrete ceiling was verified using 2D simulations. Results showed that, in the Warsaw climate and the indoor conditions adopted in accordance with EN 15026, in the tested wall assemblies, regardless of the type of interior insulation, there would not be any problems with moisture - inside the structure and on the interior surface.

Keywords: Concrete large panel wall, hygrothermal simulation, internal insulation, moisture related issues.

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Authors: Sitansu Kumar Verma, Soni Yadav, Jitendra Singh, Shraddha, Ajay Kumar

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MicroRNAs (miRNAs), a class of approximately 22 nucleotide long non coding RNAs which play critical role in different biological processes. The mature microRNA is usually 19–27 nucleotides long and is derived from a bigger precursor that folds into a flawed stem-loop structure. Mature micro RNAs are involved in many cellular processes that encompass development, proliferation, stress response, apoptosis, and fat metabolism by gene regulation. Resent finding reveals that certain viruses encode their own miRNA that processed by cellular RNAi machinery. In recent research indicate that cellular microRNA can target the genetic material of invading viruses. Cellular microRNA can be used in the virus life cycle; either to up regulate or down regulate viral gene expression Computational tools use in miRNA target prediction has been changing drastically in recent years. Many of the methods have been made available on the web and can be used by experimental researcher and scientist without expert knowledge of bioinformatics. With the development and ease of use of genomic technologies and computational tools in the field of microRNA biology has superior tremendously over the previous decade. This review attempts to give an overview over the genome wide approaches that have allow for the discovery of new miRNAs and development of new miRNA target prediction tools and databases.

Keywords: MicroRNAs, computational tools, gene regulation, databases, RNAi.

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Authors: Qasem Qananwah, Ahmad Dagamseh, Hiam AlQuran, Khalid Shaker Ibrahim

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Blood pressure helps the physicians greatly to have a deep insight into the cardiovascular system. The determination of individual blood pressure is a standard clinical procedure considered for cardiovascular system problems. The conventional techniques to measure blood pressure (e.g. cuff method) allows a limited number of readings for a certain period (e.g. every 5-10 minutes). Additionally, these systems cause turbulence to blood flow; impeding continuous blood pressure monitoring, especially in emergency cases or critically ill persons. In this paper, the most important statistical features in the photoplethysmogram (PPG) signals were extracted to estimate the blood pressure noninvasively. PPG signals from more than 40 subjects were measured and analyzed and 12 features were extracted. The features were fed to principal component analysis (PCA) to find the most important independent features that have the highest correlation with blood pressure. The results show that the stiffness index means and standard deviation for the beat-to-beat heart rate were the most important features. A model representing both features for Systolic Blood Pressure (SBP) and Diastolic Blood Pressure (DBP) was obtained using a statistical regression technique. Surface fitting is used to best fit the series of data and the results show that the error value in estimating the SBP is 4.95% and in estimating the DBP is 3.99%.

Keywords: Blood pressure, noninvasive optical system, PCA, continuous monitoring.

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Authors: Mouna Benfssahi, Zoubir El Felsoufi

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For many enterprises, the delocalization of a part or the totality of their supply chain to low cost countries is the best way to reduce costs and remain competitive against the growing globalized market. This new tendency is driven by logistics advantages, as well as, financial and tax discount offered by the host countries. The objective of this article is to examine the new financial challenges introduced by the project of base erosion and profits shifting (BEPS), published in 2015, and also their impact on the decision of delocalization. In fact, the strategy adopted by multinational firms for determining the transfer price (TP) of goods and services, as well as the shared amount of revenues and expenses have a major impact upon group profit and may contribute to divergent results. In order to get more profit, a coherent decision of delocalization should be based on an evaluation of all the operational and financial characteristics associated with such movement. Therefore, it is interesting to model these new constraints and integrate them in a more global decision model. The established model will enable to measure how much these financial constraints impact the decision of delocalization and will give new helpful directives for enterprise managers.

Keywords: Delocalization, intragroup transaction, multinational firms, optimization model, supply chain management, transfer pricing.

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Authors: Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan

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This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

Keywords: Corporate Social Responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics.

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Authors: Susan.Bandias

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This paper examines the role of telecommunications in sustainable development of urban, rural and remote communities in the Northern Territory of Australia through the theoretical lens of Social Capital. Social Capital is a relatively new construct and is rapidly gaining interest among policy makers, politicians and researchers as a means to both describe and understand social and economic development. Increasingly, the concept of Social Capital, as opposed to the traditional economic indicators, is seen as a more accurate measure of well-being. Whilst the essence of Social Capital is quality social relations, the concept intersects with telecommunications and Information Communications Technology (ICT) in a number of ways. The potential of ICT to disseminate information quickly, to reach vast numbers of people simultaneously and to include the previously excluded, is immense. However, the exact nature of the relationship is not clearly defined. This paper examines the nexus between social relations of mutual benefit, telecommunications access and sustainable development. A mixed methodological approach was used to test the hypothesis that No relationship exists between Social Capital and access to telecommunications services and facilities. Four communities, which included two urban, a rural and a remote Indigenous community in the Northern Territory of Australia are the focus of this research paper.

Keywords: Indigenous disadvantage, Social Capital, sustainable development, telecommunications.

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Authors: Seema Sharma Kaushik, Dhananjoy Shaw

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Various length dimensions of the body have been a variable of interest in the research areas of kinanthropometry. However the inclusion of length measurements in various studies remains restricted to reflect characteristics of a particular game/sport at a particular time. Hence, the present investigation was conducted to study various length dimensions correlates of a longitudinal physical conditioning program on Indian male youth. The study was conducted on 90 Indian male youth. The sample was equally divided into three groups namely, progressive load training (PLT), constant load training (CLT) and no load training (NL). The variables included sitting height, leg length, arm length and foot length. The study was conducted by adopting the multi group repeated measure design. Three different groups were measured four times after completion of each of the three meso-cycles of six-weeks duration each. The measurements were taken using the standard landmarks and procedures. Mean, standard deviation and analysis of co-variance were computed to analyze the data statistically. The post-hoc analysis was conducted for the significant F-ratios at 0.05 level. The study concluded that the followed longitudinal physical conditioning program had significant effect on various length dimensions of Indian male youth.

Keywords: Indian male youth, longitudinal, length dimensions, physical conditioning.

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Authors: Azizeh Chalak, Niloufar Nasri

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Students' academic achievement, along with the effects of different variables, has been a serious concern of educators since long ago. This study was an attempt to investigate the interplay of Locus of Control (LOC), academic achievement and biological variables among Iranian online EFL Learners. The participants of the study included 100 students of different age groups and genders studying English online at Iran Language Institute (ILI), Isfahan, Iran. The instrument used was Trice Academic LOC questionnaire which identifies orientations of internality or externality. The participants' Grade Point Averages (GPAs) were used as the measure of their academic achievement. A series of independent samples ttests were performed on the data. The results of the study showed that (a) there were no significant differences between male and female participants in LOC orientation, (b) there was no relationship between LOC and academic achievement among internal males and females, (c) external females were better achievers than external males, (d) and the age had no significant relationship with LOC and academic achievement. It can be concluded that the social, cultural patterns of genders have changed. This study might help sociologists and psychologists as well as applied linguists in that they reflect the recent social changes and their effects on the LOC and their consequent implications in teaching languages.

Keywords: Academic achievement, biological variables, Iranian online EFL learners, locus of control.

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Authors: Harleen Kaur

Abstract:

Knowledge Discovery in Databases (KDD) is the process of extracting previously unknown, hidden and interesting patterns from a huge amount of data stored in databases. Data mining is a stage of the KDD process that aims at selecting and applying a particular data mining algorithm to extract an interesting and useful knowledge. It is highly expected that data mining methods will find interesting patterns according to some measures, from databases. It is of vital importance to define good measures of interestingness that would allow the system to discover only the useful patterns. Measures of interestingness are divided into objective and subjective measures. Objective measures are those that depend only on the structure of a pattern and which can be quantified by using statistical methods. While, subjective measures depend only on the subjectivity and understandability of the user who examine the patterns. These subjective measures are further divided into actionable, unexpected and novel. The key issues that faces data mining community is how to make actions on the basis of discovered knowledge. For a pattern to be actionable, the user subjectivity is captured by providing his/her background knowledge about domain. Here, we consider the actionability of the discovered knowledge as a measure of interestingness and raise important issues which need to be addressed to discover actionable knowledge.

Keywords: Data Mining Community, Knowledge Discovery inDatabases (KDD), Interestingness, Subjective Measures, Actionability.

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Authors: Sandip Sadhukhan, Arpita Sarkar, Debprasad Sinha, Goutam Kumar Ghorai, Gautam Sarkar, Ashis K. Dhara

Abstract:

Accurate segmentation of the optic disc is very important for computer-aided diagnosis of several ocular diseases such as glaucoma, diabetic retinopathy, and hypertensive retinopathy. The paper presents an accurate and fast optic disc detection and segmentation method using an attention based fully convolutional network. The network is trained from scratch using the fundus images of extended MESSIDOR database and the trained model is used for segmentation of optic disc. The false positives are removed based on morphological operation and shape features. The result is evaluated using three-fold cross-validation on six public fundus image databases such as DIARETDB0, DIARETDB1, DRIVE, AV-INSPIRE, CHASE DB1 and MESSIDOR. The attention based fully convolutional network is robust and effective for detection and segmentation of optic disc in the images affected by diabetic retinopathy and it outperforms existing techniques.

Keywords: Ocular diseases, retinal fundus image, optic disc detection and segmentation, fully convolutional network, overlap measure.

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Authors: Tomasz L. Nawrocki, Danuta Szwajca

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The growing importance of reputation in building enterprise value and achieving long-term competitive advantage creates the need for its measurement and evaluation for the management purposes (effective reputation and its risk management). The paper presents practical application of self-developed corporate reputation assessment model from the viewpoint of stock market investors. The model has a pioneer character and example analysis performed for selected industry is a form of specific test for this tool. In the proposed solution, three aspects - informational, financial and development, as well as social ones - were considered. It was also assumed that the individual sub-criteria will be based on public sources of information, and as the calculation apparatus, capable of obtaining synthetic final assessment, fuzzy logic will be used. The main reason for developing this model was to fulfill the gap in the scope of synthetic measure of corporate reputation that would provide higher degree of objectivity by relying on "hard" (not from surveys) and publicly available data. It should be also noted that results obtained on the basis of proposed corporate reputation assessment method give possibilities of various internal as well as inter-branch comparisons and analysis of corporate reputation impact.

Keywords: Corporate reputation, fuzzy logic, fuzzy model, stock market investors.

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Authors: H. C. Chinwenyi, H. D. Ibrahim, F. A. Ahmed

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In modern financial mathematics, valuing derivatives such as options is often a tedious task. This is simply because their fair and correct prices in the future are often probabilistic. This paper examines three different Stochastic Differential Equation (SDE) models in finance; the Constant Elasticity of Variance (CEV) model, the Balck-Karasinski model, and the Heston model. The various Martingales option price valuation formulas for these three models were obtained using the replicating portfolio method. Also, the numerical solution of the derived Martingales options price valuation equations for the SDEs models was carried out using the Monte Carlo method which was implemented using MATLAB. Furthermore, results from the numerical examples using published data from the Nigeria Stock Exchange (NSE), all share index data show the effect of increase in the underlying asset value (stock price) on the value of the European Put Option for these models. From the results obtained, we see that an increase in the stock price yields a decrease in the value of the European put option price. Hence, this guides the option holder in making a quality decision by not exercising his right on the option.

Keywords: Equivalent Martingale Measure, European Put Option, Girsanov Theorem, Martingales, Monte Carlo method, option price valuation, option price valuation formula.

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