Search results for: multiple linear regression
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3585

Search results for: multiple linear regression

1185 Probe of Crack Initiate at the Toe of Concrete Gravity Dam using Numerical Analysis

Authors: M. S. Salimi, H. Kiamanesh, N. Hedayat

Abstract:

In this survey the process of crack propagation at the toe of concrete gravity dam is investigated by applying principals and criteria of linear elastic fracture mechanic. Simulating process of earthquake conditions for three models of dam with different geometrical condition, in empty reservoir under plain stress is calculated through special fracture mechanic software FRANNC2D [1] for determining fracture mechanic criteria. The outcomes showed that in spite of the primary expectations, the simultaneous existence of fillet in both toe and heel area (model 3), the rate of maximum principal stress has not been decreased; however, even the maximum principal stress has increased, so it caused stress intensity factors increase which is undesirable. On the other hand, the dam with heel fillet has shown the best attitude and it is because of items like decreasing the rates of maximum and minimum principal stresses and also is related to decreasing the rates of stress intensity factors for 1st & 2nd modes of the model.

Keywords: Stress intensity factor, concrete gravity dam, numerical analysis, geometry of toe.

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1184 Predicting the Three Major Dimensions of the Learner-s Emotions from Brainwaves

Authors: Alicia Heraz, Claude Frasson

Abstract:

This paper investigates how the use of machine learning techniques can significantly predict the three major dimensions of learner-s emotions (pleasure, arousal and dominance) from brainwaves. This study has adopted an experimentation in which participants were exposed to a set of pictures from the International Affective Picture System (IAPS) while their electrical brain activity was recorded with an electroencephalogram (EEG). The pictures were already rated in a previous study via the affective rating system Self-Assessment Manikin (SAM) to assess the three dimensions of pleasure, arousal, and dominance. For each picture, we took the mean of these values for all subjects used in this previous study and associated them to the recorded brainwaves of the participants in our study. Correlation and regression analyses confirmed the hypothesis that brainwave measures could significantly predict emotional dimensions. This can be very useful in the case of impassive, taciturn or disabled learners. Standard classification techniques were used to assess the reliability of the automatic detection of learners- three major dimensions from the brainwaves. We discuss the results and the pertinence of such a method to assess learner-s emotions and integrate it into a brainwavesensing Intelligent Tutoring System.

Keywords: Algorithms, brainwaves, emotional dimensions, performance.

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1183 A Multivariate Moving Average Control Chart for Photovoltaic Processes

Authors: Chunchom Pongchavalit

Abstract:

For the electrical metrics that describe photovoltaic cell performance are inherently multivariate in nature, use of a univariate, or one variable, statistical process control chart can have important limitations. Development of a comprehensive process control strategy is known to be significantly beneficial to reducing process variability that ultimately drives up the manufacturing cost photovoltaic cells. The multivariate moving average or MMA chart, is applied to the electrical metrics of photovoltaic cells to illustrate the improved sensitivity on process variability this method of control charting offers. The result show the ability of the MMA chart to expand to as any variables as needed, suggests an application with multiple photovoltaic electrical metrics being used in concert to determine the processes state of control.

Keywords: The multivariate moving average control chart, Photovoltaic processes control, Multivariate system.

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1182 A Bayesian Hierarchical 13COBT to Correct Estimates Associated with a Delayed Gastric Emptying

Authors: Leslie J.C.Bluck, Sarah J.Jackson, Georgios Vlasakakis, Adrian Mander

Abstract:

The use of a Bayesian Hierarchical Model (BHM) to interpret breath measurements obtained during a 13C Octanoic Breath Test (13COBT) is demonstrated. The statistical analysis was implemented using WinBUGS, a commercially available computer package for Bayesian inference. A hierarchical setting was adopted where poorly defined parameters associated with a delayed Gastric Emptying (GE) were able to "borrow" strength from global distributions. This is proved to be a sufficient tool to correct model's failures and data inconsistencies apparent in conventional analyses employing a Non-linear least squares technique (NLS). Direct comparison of two parameters describing gastric emptying ng ( tlag -lag phase, t1/ 2 -half emptying time) revealed a strong correlation between the two methods. Despite our large dataset ( n = 164 ), Bayesian modeling was fast and provided a successful fitting for all subjects. On the contrary, NLS failed to return acceptable estimates in cases where GE was delayed.

Keywords: Bayesian hierarchical analysis, 13COBT, Gastricemptying, WinBUGS.

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1181 Value-Relevance of Accounting Information:Evidence from Iranian Emerging Stock Exchange

Authors: Ali Faal Ghayoumi, Mahmoud Dehghan Nayeri, Manouchehre Ansari, Taha Raeesi

Abstract:

This study aims to investigate empirically the valuerelevance of accounting information to domestic investors in Tehran stock exchange from 1999 to 2006. During the present research impacts of two factors, including positive vs. negative earnings and the firm size are considered as well. The authors used earnings per share and annual change of earnings per share as the income statement indices, and book value of equity per share as the balance sheet index. Return and Price models through regression analysis are deployed in order to test the research hypothesis. Results depicted that accounting information is value-relevance to domestic investors in Tehran Stock Exchange according to both studied models. However, income statement information has more value-relevance than the balance sheet information. Furthermore, positive vs. negative earnings and firm size seems to have significant impact on valuerelevance of accounting information.

Keywords: Value-Relevance of Accounting Information, Iranianstock exchange, Return Model, Price Model

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1180 Predicting Bankruptcy using Tabu Search in the Mauritian Context

Authors: J. Cheeneebash, K. B. Lallmamode, A. Gopaul

Abstract:

Throughout this paper, a relatively new technique, the Tabu search variable selection model, is elaborated showing how it can be efficiently applied within the financial world whenever researchers come across the selection of a subset of variables from a whole set of descriptive variables under analysis. In the field of financial prediction, researchers often have to select a subset of variables from a larger set to solve different type of problems such as corporate bankruptcy prediction, personal bankruptcy prediction, mortgage, credit scoring and the Arbitrage Pricing Model (APM). Consequently, to demonstrate how the method operates and to illustrate its usefulness as well as its superiority compared to other commonly used methods, the Tabu search algorithm for variable selection is compared to two main alternative search procedures namely, the stepwise regression and the maximum R 2 improvement method. The Tabu search is then implemented in finance; where it attempts to predict corporate bankruptcy by selecting the most appropriate financial ratios and thus creating its own prediction score equation. In comparison to other methods, mostly the Altman Z-Score model, the Tabu search model produces a higher success rate in predicting correctly the failure of firms or the continuous running of existing entities.

Keywords: Predicting Bankruptcy, Tabu Search

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1179 Designing of a Non-Zero Dispersion Shifted Fiber with Ultra-High Birefringence and High Non-Linearity

Authors: Shabbir Chowdhury, Japatosh Mondal

Abstract:

Photonic Crystal Fiber (PCF) uses are no longer limited to telecommunication only rather it is now used for many sensors-based fiber optics application, medical science, space application and so on. In this paper, the authors have proposed a microstructure PCF that is designed by using Finite Element Method (FEM) based software. Besides designing, authors have discussed the necessity of the characteristics that it poses for some specified applications because it is not possible to have all good characteristics from a single PCF. Proposed PCF shows the property of ultra-high birefringence (0.0262 at 1550 nm) which is more useful for sensor based on fiber optics. The non-linearity of this fiber is 50.86 w-1km-1 at 1550 nm wavelength which is very high to guide the light through the core tightly. For Perfectly Matched Boundary Layer (PML), 0.6 μm diameter is taken. This design will offer the characteristics of Nonzero-Dispersion-Shifted Fiber (NZ-DSF) for 450 nm waveband. Since it is a software-based design and no practical evaluation has made, 2% tolerance is checked and the authors have found very small variation of the characteristics.

Keywords: Chromatic dispersion, birefringence, NZ-DSF, FEM, non-linear coefficient, DCF, waveband.

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1178 Memory Types in Hemodialysis Patients: A Study Based on Hemodialysis Duration, Zahedan, South East of Iran

Authors: B. Sabayan, A. Alidadi, S. Ebrahimi, N. M. Bakhshani

Abstract:

Neuropsychological problems are more common in hemodialysis (HD) patients than in healthy individuals. The aim of this study was to investigate the effect of long term HD on memory types of HD patients. To assess the different type of memory, we used memory parts of the Persian Papers and Pencil Cognitive assessment package (PCAP) and Addenbrooke's Cognitive Examination (ACE-R). Our study included 80 HD patients of whom 39 had less than six months of HD and 41 patients and another group which had a history of HD more than six months. The population had a mean age of 51.60 years old and 27.5% of them were female. The scores of patients who have been hemodialyzed for a long time (median time of HD was up to 4 years) had lower score in anterograde, explicit, visual, recall and recognition memory (5.44±1.07, 9.49±3.472, 22.805±6.6913, 5.59±10.435, 11.02±3.190 score) than the HD patients who underwent HD for a shorter term, where the median time was 3 to 5 months (P<0.01). The regression result shows that, by increasing the HD duration, all memory types are reduced (R2=0.600, P<0.01). The present study demonstrated that HD patients who were under HD for a long time had significantly lower scores in the different types of memory. However, additional researches are needed in this area.

Keywords: Hemodialysis patients, duration of hemodialysis, memory types, Zahedan.

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1177 Online Electric Current Based Diagnosis of Stator Faults on Squirrel Cage Induction Motors

Authors: Alejandro Paz Parra, Jose Luis Oslinger Gutierrez, Javier Olaya Ochoa

Abstract:

In the present paper, five electric current based methods to analyze electric faults on the stator of induction motors (IM) are used and compared. The analysis tries to extend the application of the multiple reference frames diagnosis technique. An eccentricity indicator is presented to improve the application of the Park’s Vector Approach technique. Most of the fault indicators are validated and some others revised, agree with the technical literatures and published results. A tri-phase 3hp squirrel cage IM, especially modified to establish different fault levels, is used for validation purposes.

Keywords: Motor fault diagnosis, induction motor, MCSA, ESA, Extended Park´s vector approach, multiparameter analysis.

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1176 Ranking Alternatives in Multi-Criteria Decision Analysis using Common Weights Based on Ideal and Anti-ideal Frontiers

Authors: Saber Saati Mohtadi, Ali Payan, Azizallah Kord

Abstract:

One of the most important issues in multi-criteria decision analysis (MCDA) is to determine the weights of criteria so that all alternatives can be compared based on the collective performance of criteria. In this paper, one of popular methods in data envelopment analysis (DEA) known as common weights (CWs) is used to determine the weights in MCDA. Two frontiers named ideal and anti-ideal frontiers, instead of ideal and anti-ideal alternatives, are defined based on two new proposed CWs models. Ideal and antiideal frontiers are more flexible than that of alternatives. According to the optimal solutions of these two models, the distances of an alternative from the ideal and anti-ideal frontiers are derived. Then, a relative distance is introduced to measure the value of each alternative. The suggested models are linear and despite weight restrictions are feasible. An example is presented for explaining the method and for comparing to the existing literature.

Keywords: Anti-ideal frontier, Common weights (CWs), Ideal frontier, Multi-criteria decision analysis (MCDA)

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1175 Design of Gain Scheduled Fuzzy PID Controller

Authors: Leehter Yao, Chin-Chin Lin

Abstract:

An adaptive fuzzy PID controller with gain scheduling is proposed in this paper. The structure of the proposed gain scheduled fuzzy PID (GS_FPID) controller consists of both fuzzy PI-like controller and fuzzy PD-like controller. Both of fuzzy PI-like and PD-like controllers are weighted through adaptive gain scheduling, which are also determined by fuzzy logic inference. A modified genetic algorithm called accumulated genetic algorithm is designed to learn the parameters of fuzzy inference system. In order to learn the number of fuzzy rules required for the TSK model, the fuzzy rules are learned in an accumulated way. In other words, the parameters learned in the previous rules are accumulated and updated along with the parameters in the current rule. It will be shown that the proposed GS_FPID controllers learned by the accumulated GA perform well for not only the regular linear systems but also the higher order and time-delayed systems.

Keywords: Gain scheduling, fuzzy PID controller, adaptive control, genetic algorithm.

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1174 The Effect of Cracking on Stiffness of Shear Walls under Lateral Loads

Authors: Anas M. Fares

Abstract:

The lateral stiffness of buildings is one of the most important properties which define resistance to displacements under lateral loads. Moreover, it has a great impact on the natural period of the structures. Different stiffness’s values can ultimately affect the behavior of the structure under the seismic load and the lateral forces that will be applied to it. In this study the effect of cracking is studied on 2D shell thin cantilever shear wall by using ETABS. Multi linear elastic analysis is conducted with the ACI stiffness modifiers for each analysis step. The results showed that the cracks affect the value of the drift especially at the top of the high rise buildings and this will change the lateral stiffness and so change the fundamental period of the structures which lead to change in the applied shear force that comes from the earthquake. Finally, this study emphasizes that the finite element method can be considered as a good tool to predict the tensile stresses in the elements.

Keywords: Lateral loads, lateral displacement, reinforced concrete, shear wall, Cracks, ETABS, ACI code, stiffness.

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1173 Students’ Motivation, Self-Determination, Test Anxiety and Academic Engagement

Authors: Shakirat Abimbola Adesola, Shuaib Akintunde Asifat, Jelili Olalekan Amoo

Abstract:

This paper presented the impact of students’ emotions on learning when receiving lectures and when taking tests. It was observed during the study that students experience different types of emotions, and this was found to have a significant effect on their academic performance. A total of 1675 students from the department of Computer Science in two Colleges of Education in South-West Nigeria took part in this study. The students were randomly selected for the research. The sample comprises of 968 males representing 58%, and 707 females representing 42%. A structured questionnaire, of Motivated Strategies for Learning Questionnaire (MSLQ) was distributed to the participants to obtain their opinions. Data gathered were analyzed using the IBM SPSS 20 to obtain ANOVA, descriptive analysis, stepwise regression, and reliability tests. The results revealed that emotion moderately shape students’ motivation and engagement in learning; and that self-regulation and self-determination do have significant impact on academic performance. It was further revealed that test anxiety has a significant correlation with academic performance.

Keywords: Motivation, self-determination, test anxiety, academic performance, academic engagement.

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1172 Computational and Experimental Investigation of Supersonic Flow and their Controls

Authors: Vasana M. Don, Eldad J. Avital, Fariborz Motallebi

Abstract:

Supersonic open and closed cavity flows are investigated experimentally and computationally. Free stream Mach number of two is set. Schlieren imaging is used to visualise the flow behaviour showing stark differences between open and closed. Computational Fluid Dynamics (CFD) is used to simulate open cavity of flow with aspect ratio of 4. A rear wall treatment is implemented in order to pursue a simple passive control approach. Good qualitative agreement is achieved between the experimental flow visualisation and the CFD in terms of the expansion-shock waves system. The cavity oscillations are shown to be dominated by the first and third Rossister modes combining to high fluctuations of non-linear nature above the cavity rear edge. A simple rear wall treatment in terms of a hole shows mixed effect on the flow oscillations, RMS contours, and time history density fluctuations are given and analysed.

Keywords: Supersonic, Schlieren, open-cavity, flow simulation, passive control.

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1171 Review and Comparison of Associative Classification Data Mining Approaches

Authors: Suzan Wedyan

Abstract:

Associative classification (AC) is a data mining approach that combines association rule and classification to build classification models (classifiers). AC has attracted a significant attention from several researchers mainly because it derives accurate classifiers that contain simple yet effective rules. In the last decade, a number of associative classification algorithms have been proposed such as Classification based Association (CBA), Classification based on Multiple Association Rules (CMAR), Class based Associative Classification (CACA), and Classification based on Predicted Association Rule (CPAR). This paper surveys major AC algorithms and compares the steps and methods performed in each algorithm including: rule learning, rule sorting, rule pruning, classifier building, and class prediction.

Keywords: Associative Classification, Classification, Data Mining, Learning, Rule Ranking, Rule Pruning, Prediction.

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1170 An Application of Geographic Information System to Select Areas for Sanitary Landfill in Bang Nok- Khwaek Municipality

Authors: Musthaya Patchanee

Abstract:

The study of Sanitary landfill in Bang Nok-khwaek municipality consists of two procedures. First, to survey and create the spatial database by using physical factor, environmental factor, economical factor and social factor to follow the method of Geographic information system: GIS, second, to analyze the proper spatial for allocating the sanitary landfill in Bang Nok-khwaek municipality by using Overlay techniques to calculate the weighting linear total in Arc GIS program. The study found that there are 2.49 sq.km. proper spatial for the sanitary landfill in Bang Nok-khwaek municipals city which is 66.76% of the whole area. The highest proper spatial is 0.02 sq.km. which is 0.54%, The high proper spatial is 0.3 sq.km. which is 8.04%, the moderate spatial is 1.62 sq.km. which is 43.43% and the low proper spatial is 0.55 sq.km. which is 14.75%. These results will be used as the guideline to select the sanitary landfill area in accordance with sanitation standard for Subdistrict Administrative Organization and Subbdistrict Municipality in Samut Songkhram provice.

Keywords: An application of Geographic Information System, select areas for sanitary landfill and Bang Nok-khwaek municipality.

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1169 Unscented Transformation for Estimating the Lyapunov Exponents of Chaotic Time Series Corrupted by Random Noise

Authors: K. Kamalanand, P. Mannar Jawahar

Abstract:

Many systems in the natural world exhibit chaos or non-linear behavior, the complexity of which is so great that they appear to be random. Identification of chaos in experimental data is essential for characterizing the system and for analyzing the predictability of the data under analysis. The Lyapunov exponents provide a quantitative measure of the sensitivity to initial conditions and are the most useful dynamical diagnostic for chaotic systems. However, it is difficult to accurately estimate the Lyapunov exponents of chaotic signals which are corrupted by a random noise. In this work, a method for estimation of Lyapunov exponents from noisy time series using unscented transformation is proposed. The proposed methodology was validated using time series obtained from known chaotic maps. In this paper, the objective of the work, the proposed methodology and validation results are discussed in detail.

Keywords: Lyapunov exponents, unscented transformation, chaos theory, neural networks.

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1168 Microwave Shielding of Magnetized Hydrogen Plasma in Carbon Nanotubes

Authors: Afshin Moradi, Mohammad Hosain Teimourpour

Abstract:

We derive simple sets of equations to describe the microwave response of a thin film of magnetized hydrogen plasma in the presence of carbon nanotubes, which were grown by ironcatalyzed high-pressure disproportionation (HiPco). By considering the interference effects due to multiple reflections between thin plasma film interfaces, we present the effects of the continuously changing external magnetic field and plasma parameters on the reflected power, absorbed power, and transmitted power in the system. The simulation results show that the interference effects play an important role in the reflectance, transmittance and absorptance of microwave radiation at the magnetized plasma slab. As a consequence, the interference effects lead to a sinusoidal variation of the reflected intensity and can greatly reduce the amount of reflection power, but the absorption power increases.

Keywords:

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1167 Attitude Stabilization of Satellites Using Random Dither Quantization

Authors: Attitude Stabilization of Satellites Using Random Dither Quantization

Abstract:

Recently, the effectiveness of random dither quantization method for linear feedback control systems has been shown in several papers. However, the random dither quantization method has not yet been applied to nonlinear feedback control systems. The objective of this paper is to verify the effectiveness of random dither quantization method for nonlinear feedback control systems. For this purpose, we consider the attitude stabilization problem of satellites using discrete-level actuators. Namely, this paper provides a control method based on the random dither quantization method for stabilizing the attitude of satellites using discrete-level actuators.

Keywords: Quantized control, nonlinear systems, random dither quantization.

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1166 The Digital Filing Cabinet–A GIS Based Management Solution Tool for the Land Surveyor and Engineer

Authors: A. Giraldo, A. Lapatka, A. Namyslak, S. Pilny, J. B. Miima

Abstract:

This paper explains how the New Jersey Institute of Technology surveying student team members designed and created an interactive GIS map, the purpose of which is to be useful to the land surveyor and engineer for project management. This was achieved by building a research and storage database that can be easily integrated into any land surveyor’s current operations through the use of ArcGIS 10, Arc Catalog, and AutoCAD. This GIS database allows for visual representation and information querying for multiple job sites, and simple access to uploaded data, which is geospatially referenced to each individual job site or project. It can also be utilized by engineers to determine design criteria, or to store important files. This cost-effective approach to a surveying map not only saves time, but saves physical storage space and paper resources.

Keywords: Data Storage, GIS, Land Surveying, Mapping.

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1165 Balancing Strategies for Parallel Content-based Data Retrieval Algorithms in a k-tree Structured Database

Authors: Radu Dobrescu, Matei Dobrescu, Daniela Hossu

Abstract:

The paper proposes a unified model for multimedia data retrieval which includes data representatives, content representatives, index structure, and search algorithms. The multimedia data are defined as k-dimensional signals indexed in a multidimensional k-tree structure. The benefits of using the k-tree unified model were demonstrated by running the data retrieval application on a six networked nodes test bed cluster. The tests were performed with two retrieval algorithms, one that allows parallel searching using a single feature, the second that performs a weighted cascade search for multiple features querying. The experiments show a significant reduction of retrieval time while maintaining the quality of results.

Keywords: balancing strategies, multimedia databases, parallelprocessing, retrieval algorithms

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1164 Analytical Model for Brine Discharges from a Sea Outfall with Multiport Diffusers

Authors: Anton Purnama

Abstract:

Multiport diffusers are the effective engineering devices installed at the modern marine outfalls for the steady discharge of effluent streams from the coastal plants, such as municipal sewage treatment, thermal power generation and seawater desalination. A mathematical model using a two-dimensional advection-diffusion equation based on a flat seabed and incorporating the effect of a coastal tidal current is developed to calculate the compounded concentration following discharges of desalination brine from a sea outfall with multiport diffusers. The analytical solutions are computed graphically to illustrate the merging of multiple brine plumes in shallow coastal waters, and further approximation will be made to the maximum shoreline's concentration to formulate dilution of a multiport diffuser discharge.

Keywords: Desalination brine discharge, mathematical model, multiport diffuser, two sea outfalls.

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1163 Weight Loss Degradation of Hybrid Blends LLDPE/Starch/PVA upon Exposure to UV Light and Soil Burial

Authors: M. Rahmah, Noor Zuhaira Abd Aziz, M. Mohd Muizz Fahimi, M. Farhan

Abstract:

Poly bag and mulch films for agricultural field caused pose environmental problem due to the non-degradable plastics wastes upon disposal. Thus, a degradable poly bag was designed with hybrid sago starch (SS) and polyvinyl alcohol (PVA). Two Different blended compositions of SS and PVA hybrid have been compounded. Then, the hybrids blended are mixed with linear line density polyethylene (LLDPE) resin to fabricate poly bag film through conventional film blowing process. Samples of LLDPE, SS and PVA hybrid film were exposed to UV light and soil burial. The weight losses were determined during degradation process. Hybrid film by degradation of starch was found to hydrolyze and hydroxyl groups decrease on esterification upon exposure to soil burial and uv radiation. It was found out that, the hybrid film for 60% of SS composition showed greatest degradation in soil and UV radiation.

Keywords: LLDPE, PVA, sago starch, degradation, soil burial, UV radiation.

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1162 A Biomimetic Approach for the Multi-Objective Optimization of Kinetic Façade Design

Authors: Do-Jin Jang, Sung-Ah Kim

Abstract:

A kinetic façade responds to user requirements and environmental conditions.  In designing a kinetic façade, kinetic patterns play a key role in determining its performance. This paper proposes a biomimetic method for the multi-objective optimization for kinetic façade design. The autonomous decentralized control system is combined with flocking algorithm. The flocking agents are autonomously reacting to sensor values and bring about kinetic patterns changing over time. A series of experiments were conducted to verify the potential and limitations of the flocking based decentralized control. As a result, it could show the highest performance balancing multiple objectives such as solar radiation and openness among the comparison group.

Keywords: Biomimicry, flocking algorithm, autonomous decentralized control, multi-objective optimization.

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1161 Topology Optimization of Structures with Web-Openings

Authors: D. K. Lee, S. M. Shin, J. H. Lee

Abstract:

Topology optimization technique utilizes constant element densities as design parameters. Finally, optimal distribution contours of the material densities between voids (0) and solids (1) in design domain represent the determination of topology. It means that regions with element density values become occupied by solids in design domain, while there are only void phases in regions where no density values exist. Therefore the void regions of topology optimization results provide design information to decide appropriate depositions of web-opening in structure. Contrary to the basic objective of the topology optimization technique which is to obtain optimal topology of structures, this present study proposes a new idea that topology optimization results can be also utilized for decision of proper web-opening’s position. Numerical examples of linear elastostatic structures demonstrate efficiency of methodological design processes using topology optimization in order to determinate the proper deposition of web-openings.

Keywords: Topology optimization, web-opening, structure, element density, material.

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1160 Does the Adoption of IFRS Influence Earnings Management towards Small Positive Profits? Evidence from Emerging Markets

Authors: Sawcen Chebaane, Hakim Ben Othman

Abstract:

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

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

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1159 Meta-reasoning for Multi-agent Communication of Semantic Web Information

Authors: Visit Hirankitti, Vuong Tran Xuan

Abstract:

Meta-reasoning is essential for multi-agent communication. In this paper we propose a framework of multi-agent communication in which agents employ meta-reasoning to reason with agent and ontology locations in order to communicate semantic information with other agents on the semantic web and also reason with multiple distributed ontologies. We shall argue that multi-agent communication of Semantic Web information cannot be realized without the need to reason with agent and ontology locations. This is because for an agent to be able to communicate with another agent, it must know where and how to send a message to that agent. Similarly, for an agent to be able to reason with an external semantic web ontology, it must know where and how to access to that ontology. The agent framework and its communication mechanism are formulated entirely in meta-logic.

Keywords: Semantic Web, agent communication, ontologies.

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1158 Contribution to the Analytical Study of Barrier Surface Waves: Decomposition of the Solution

Authors: T. Zitoun, M. Bouhadef

Abstract:

When a partially or completely immersed solid moves in a liquid such as water, it undergoes a force called hydrodynamic drag. Reducing this force has always been the objective of hydrodynamic engineers to make water slide better on submerged bodies. This paper deals with the examination of the different terms composing the analytical solution of the flow over an obstacle embedded at the bottom of a hydraulic channel. We have chosen to use a linear method to study a two-dimensional flow over an obstacle, in order to understand the evolution of the drag. We set the following assumptions: incompressible inviscid fluid, irrotational flow, low obstacle height compared to the water height. Those assumptions allow overcoming the difficulties associated with modelling these waves. We will mathematically formulate the equations that allow the determination of the stream function, and then the free surface equation. A similar method is used to determine the exact analytical solution for an obstacle in the shape of a sinusoidal arch.

Keywords: Free-surface wave, inviscid fluid, analytical solution, hydraulic channel.

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1157 Corporate Governance Practices and Audit Quality: An Empirical Study of the Listed Companies in Egypt

Authors: Mohamed Moustafa Soliman, Mohamed Abd Elsalam

Abstract:

Recent financial international scandals around the world have led to a number of investigations into the effectiveness of corporate governance practices and audit quality. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies have been conducted in Egypt where corporate governance is just evolving. Therefore, this study provides evidence on the effectiveness of corporate governance practices and audit quality from a developing country. The data for analysis are gathered from the top 50 most active companies in the Egyptian Stock Exchange, covering the three year period 2007-2009. Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show that board independence; CEO duality and audit committees significantly have relationship with audit quality. The results also, indicate that institutional investor and managerial ownership have no significantly relationship with audit quality. Evidence also exist that size of the company; complexity and business leverage are important factors in audit quality for companies quoted on the Egypt Stock Exchange.

Keywords: Corporate governance, Boards of directors, corporate ownership, Audit Committees, Audit quality, and Egypt.

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1156 Rule-Based Message Passing for Collaborative Application in Distributed Environments

Authors: Wataru Yamazaki, Hironori Hiraishi, Fumio Mizoguchi

Abstract:

In this paper, we describe a rule-based message passing method to support developing collaborative applications, in which multiple users share resources in distributed environments. Message communications of applications in collaborative environments tend to be very complex because of the necessity to manage context situations such as sharing events, access controlling of users, and network places. In this paper, we propose a message communications method based on unification of artificial intelligence and logic programming for defining rules of such context information in a procedural object-oriented programming language. We also present an implementation of the method as java classes.

Keywords: agent programming, logic programming, multi-media application, collaborative application.

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