Search results for: corporate memory

Authors: Rong-Jong Wai, Chia-Ming Liu

Abstract:

Generally speaking, the mobile robot is capable of sensing its surrounding environment, interpreting the sensed information to obtain the knowledge of its location and the environment, planning a real-time trajectory to reach the object. In this process, the issue of obstacle avoidance is a fundamental topic to be challenged. Thus, an adaptive path-planning control scheme is designed without detailed environmental information, large memory size and heavy computation burden in this study for the obstacle avoidance of a mobile robot. In this scheme, the robot can gradually approach its object according to the motion tracking mode, obstacle avoidance mode, self-rotation mode, and robot state selection. The effectiveness of the proposed adaptive path-planning control scheme is verified by numerical simulations of a differential-driving mobile robot under the possible occurrence of obstacle shapes.

Keywords: Adaptive Path Planning, Mobile Robot ObstacleAvoidance

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Authors: R. Pastusiak, M. Jasiniak, A. Kaźmierska

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The impact of Special Economic Zones (SEZs) has been analyzed for many years by researchers. There are lot of theoretical studies proving the SEZs importance for regional development, however, there is lack of empirical studies (and they are mainly focused on China market) that are based on available data. The theoretical studies indicate the various impacts of enterprises operating within SEZs on the economy. The article proves that, in case of Poland, locating SEZs in municipalities is an important part of increasing municipalities’ income. Therefore SEZs have a positive impact on regional development. Municipality income is understood as taxes paid by taxpayers who depend on SEZ companies’ performance. The analysis includes the Corporate Income Tax (CIT), Personal Income Tax (PIT) and real estate tax. The effects of SEZs on regional development were narrowed to a few variables that are most significant for the financial system. The analysis indicates the significant impact of SEZs on the amount of taxes influencing the municipality budget.

Keywords: Government, local finance, municipal finance, Special Economic Zones.

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Authors: Giovanni Incerti

Abstract:

The motion planning technique described in this paper has been developed to eliminate or reduce the residual vibrations of belt-driven rotary platforms, while maintaining unchanged the motion time and the total angular displacement of the platform. The proposed approach is based on a suitable choice of the motion command given to the servomotor that drives the mechanical device; this command is defined by some numerical coefficients which determine the shape of the displacement, velocity and acceleration profiles. Using a numerical optimization technique, these coefficients can be changed without altering the continuity conditions imposed on the displacement and its time derivatives at the initial and final time instants. The proposed technique can be easily and quickly implemented on an actual device, since it requires only a simple modification of the motion command profile mapped in the memory of the electronic motion controller.

Keywords: Command shaping, residual vibrations, belt transmission, servomechanism.

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Authors: Mikel Alonso López, María Francisca Blasco López, Víctor Molero Ayala

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The present study explains the somatic marker theory of Antonio Damasio, which indicates that when making a decision, the stored or possible future scenarios (future memory) images allow people to feel for a moment what would happen when they make a choice, and how this is emotionally marked. This process can be conscious or unconscious. The development of new Neuromarketing techniques such as functional magnetic resonance imaging (fMRI), carries a greater understanding of how the brain functions and consumer behavior. In the results observed in different studies using fMRI, the evidence suggests that the somatic marker and future memories influence the decision-making process, adding a positive or negative emotional component to the options. This would mean that all decisions would involve a present emotional component, with a rational cost-benefit analysis that can be performed later.

Keywords: Emotions, decision making, somatic marker, consumer´s brain.

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Authors: N. Hadjigeorgiou, A. C. Tsalikidou, E. Hristoforou, P. P. Sotiriadis

Abstract:

During the last few decades, the continuously increasing demand for accurate and reliable magnetic measurements has paved the way for the development of different types of magnetic sensing systems as well as different measurement techniques. Sensor sensitivity and linearity, signal-to-noise ratio, measurement range, cross-talk between sensors in multi-sensor applications are only some of the aspects that have been examined in the past. In this paper, a fully analog closed loop system in order to optimize the performance of AMR sensors has been developed. The operation of the proposed system has been tested using a Helmholtz coil calibration setup in order to control both the amplitude and direction of magnetic field in the vicinity of the AMR sensor. Experimental testing indicated that improved linearity of sensor response, as well as low noise levels can be achieved, when the system is employed.

Keywords: AMR sensor, closed loop, memory effects, chopper, linearity improvement, sensitivity improvement, magnetic noise, electronic noise.

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Authors: Michael Amberg, Dipl. Kfm. Johannes C. Panitz

Abstract:

Compliance requires an effective communication within an enterprise as well as towards a company-s external environment. This requirement commences with the implementation of compliance within large scale compliance projects and still persists in the compliance reporting within standard operations. On the one hand the understanding of compliance necessities within the organization is promoted. On the other hand reduction of asymmetric information with compliance stakeholders is achieved. To reach this goal, a central reporting must provide a consolidated view of different compliance efforts- statuses. A concept which could be adapted for this purpose is the balanced scorecard by Kaplan / Norton. This concept has not been analyzed in detail concerning its adequacy for a holistic compliance reporting starting in compliance projects until later usage in regularly compliance operations. At first, this paper evaluates if a holistic compliance reporting can be designed by using the balanced scorecard concept. The current status of compliance reporting clearly shows that scorecards are generally accepted as a compliance reporting tool and are already used for corporate governance reporting. Additional specialized compliance IT - solutions exist in the market. After the scorecard-s adequacy is thoroughly examined and proofed, an example strategy map as the basis to derive a compliance balanced scorecard is defined. This definition answers the question on proceeding in designing a compliance reporting tool.

Keywords: Balanced Scorecard, Compliance, ComplianceReporting, Compliance Scorecard.

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Authors: Mario Mastriani

Abstract:

Super-resolution is nowadays used for a high-resolution image produced from several low-resolution noisy frames. In this work, we consider the problem of high-quality interpolation of a single noise-free image. Such images may come from different sources, i.e., they may be frames of videos, individual pictures, etc. On the other hand, in the encoder we apply a downsampling via bidimen-sional interpolation of each frame, and in the decoder we apply a upsampling by which we restore the original size of the image. If the compression ratio is very high, then we use a convolutive mask that restores the edges, eliminating the blur. Finally, both, the encoder and the complete decoder are implemented on General-Purpose computation on Graphics Processing Units (GPGPU) cards. In fact, the mentioned mask is coded inside texture memory of a GPGPU.

Keywords: General-Purpose computation on Graphics ProcessingUnits, Image Compression, Interpolation, Super-resolution.

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Authors: Zanariah Abdul Majid, Mohamed Suleiman

Abstract:

The aim of this paper is to investigate the performance of the developed two point block method designed for two processors for solving directly non stiff large systems of higher order ordinary differential equations (ODEs). The method calculates the numerical solution at two points simultaneously and produces two new equally spaced solution values within a block and it is possible to assign the computational tasks at each time step to a single processor. The algorithm of the method was developed in C language and the parallel computation was done on a parallel shared memory environment. Numerical results are given to compare the efficiency of the developed method to the sequential timing. For large problems, the parallel implementation produced 1.95 speed-up and 98% efficiency for the two processors.

Keywords: Numerical methods, parallel method, block method, higher order ODEs.

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Authors: Ifedapo Francis Awolowo

Abstract:

The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: Financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance.

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Authors: Feng-Tsung Cheng, Shu-Li Wang, Mei-Fang Wu, Hui-Yu Chuang

Abstract:

The rapid development technology and widespread Internet make business environment changing a lot. In order to stand in the global market and to keep subsistence, “changing” is unspoken rule for the company’s survival. The purpose of this paper is building up change model by using SWOT, strategy map, KPI and change management theory. The research findings indicate that the company needs to deal with employee’s resistance emotion firstly before building up change model. The ways of providing performance appraisal reward, consulting and counseling mechanisms that will great help to achieve reducing staff negative emotions and motivate staff’s efficiencies also. To revise strategy map, modify corporate culture, and improve internal operational processes which is based on change model. Through the change model, the increasing growth rate of net income helps company to achieve the goals and be a leading brand of precision machinery industry.

Keywords: Organizational change, SWOT analysis, strategy maps, performance indicators.

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Authors: Jin-Tsann Yeh, Chyong-Ling Lin

Abstract:

Healthcare providers sometimes use the power of humor as a treatment and therapy for buffering mental health or easing mental disorders because humor can provide relief from distress and conflict. Humor is also very suitable for advertising because of similar benefits. This study carefully examines humor's widespread use in advertising and identifies relationships among humor mechanisms, female depictions, and product types. The purpose is to conceptualize how humor theories can be used not only to successfully define a product as fitting within one of four color categories of the product color matrix, but also to identify compelling contemporary female depictions through humor in ads. The results can offer an idealization for marketing managers and consumers to help them understand how female role depictions can be effectively used with humor in ads. The four propositions developed herein are derived from related literature, through the identification of marketing strategy formulations that achieve product memory enhancement by adopting humor mechanisms properly matched with female role depictions.

Keywords: Humor mechanisms, Female role depiction, Product types.

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Authors: N. P. Waweru, D. B. O. Konditi, P. K. Langat

Abstract:

Direction of Arrival estimation refers to defining a mathematical function called a pseudospectrum that gives an indication of the angle a signal is impinging on the antenna array. This estimation is an efficient method of improving the quality of service in a communication system by focusing the reception and transmission only in the estimated direction thereby increasing fidelity with a provision to suppress interferers. This improvement is largely dependent on the performance of the algorithm employed in the estimation. Many DOA algorithms exists amongst which are MUSIC, Root-MUSIC and ESPRIT. In this paper, performance of these three algorithms is analyzed in terms of complexity, accuracy as assessed and characterized by the CRLB and memory requirements in various environments and array sizes. It is found that the three algorithms are high resolution and dependent on the operating environment and the array size. 

Keywords: Direction of Arrival, Autocorrelation matrix, Eigenvalue decomposition, MUSIC, ESPRIT, CRLB.

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Authors: Mountassar Maamoun, Abdelhamid Meraghni, Abdelhalim Benbelkacem, Daoud Berkani

Abstract:

This paper describes an efficient hardware implementation of a new technique for interfacing the data exchange between the microprocessor-based systems and the external devices. This technique, based on the use of software/hardware system and a reduced physical address, enlarges the interfacing capacity of the microprocessor-based systems, uses the Direct Memory Access (DMA) to increases the frequency of the new bus, and improves the speed of data exchange. While using this architecture in microprocessor-based system or in computer, the input of the hardware part of our system will be connected to the bus system, and the output, which is a new bus, will be connected to an external device. The new bus is composed of a data bus, a control bus and an address bus. A Xilinx Integrated Software Environment (ISE) 7.1i has been used for the programmable logic implementation.

Keywords: Interfacing, Software/hardware System, CPLD, programmable logic, DMA.

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Authors: Ramin Javadzadeh., Zahra Afsahi, MohammadReza Meybodi

Abstract:

The Artificial immune systems algorithms are Meta heuristic optimization method, which are used for clustering and pattern recognition applications are abundantly. These algorithms in multimodal optimization problems are more efficient than genetic algorithms. A major drawback in these algorithms is their slow convergence to global optimum and their weak stability can be considered in various running of these algorithms. In this paper, improved Artificial Immune System Algorithm is introduced for the first time to overcome its problems of artificial immune system. That use of the small size of a local search around the memory antibodies is used for improving the algorithm efficiently. The credibility of the proposed approach is evaluated by simulations, and it is shown that the proposed approach achieves better results can be achieved compared to the standard artificial immune system algorithms

Keywords: Artificial immune system, Cellular Automata, Cellular learning automata, Cellular learning automata, , Local search, Optimization.

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Authors: Mădălina Maria Gîrbină, Cătălin Nicolae Albu, Nadia Albu

Abstract:

After the accounting scandals and the financial crisis, regulators have stressed the need for more financial experts on boards. Several studies conducted in countries with developed capital markets report positive effects of board financial competencies. As each country offers a different context and specific institutional factors this paper addresses the subject in the context of Romania. The Romanian capital market offers an interesting research field because of the heterogeneity of listed firms. After analyzing board members education based on public information posted on listed companies websites and their annual reports we found a positive association between the proportion of board members holding a postgraduate degree in financial fields and market based performance measured by Tobin q. We found also that the proportion of Board members holding degrees in financial fields is higher in bigger firms and firms with more concentrated ownership.

Keywords: financial education, corporate governance, board

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Authors: Teryima Oralu, Babatunde Kasim Oladele

Abstract:

This paper looks at the management and funding of education in Nigeria. The concept of management and administration has been concisely defined. Also the historical background of educational management in Nigeria has been discussed alongside the management of primary education, secondary education and tertiary education in Nigeria. Furthermore, the funding of education has also been concisely discussed in this paper alongside the various sources of funds available to education in Nigeria. The sources include government grant, school fees, external aids, school revenue yielding businesses and so on. The budgetary allocation of Nigeria to education from 1999 to 2013 was also highlighted in this in paper and it was discovered that the lowest allocation was in 1999 with 4.46% while the highest allocation was in 2006 with 10.43%. It is also of note that, Nigeria is still yet to meet the recommendation of UNESCO of 26% budgetary allocation to education by developing countries. Recommendations have been drawn that the government should increase budgetary allocation to this sector in a consistent manner because of its importance to the national economy, hoping that with proper monitoring of fund, it would contribute more significantly to the development of the country. An effective utilization of such funds is also advocated for greater achievements. All organs of the government should exhibit good corporate governance and transparency and so on.

Keywords: Education, funding, management, Nigeria.

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Authors: S. Kannimuthu, K. Premalatha

Abstract:

This paper investigates a new data mining capability that entails mining of High Utility Itemsets (HUI) in a distributed environment. Existing research in data mining deals with only presence or absence of an items and do not consider the semantic measures like weight or cost of the items. Thus, HUI mining algorithm has evolved. HUI mining is the one kind of utility mining concept, aims to identify itemsets whose utility satisfies a given threshold. Although, the approach of mining HUIs in a distributed environment and mining of the same from XML data have not explored yet. In this work, a novel approach is proposed to mine HUIs from the XML based data in a distributed environment. This work utilizes Service Oriented Computing (SOC) paradigm which provides Knowledge as a Service (KaaS). The interesting patterns are provided via the web services with the help of knowledge server to answer the queries of the consumers. The performance of the approach is evaluated on various databases using execution time and memory consumption.

Keywords: Data mining, Knowledge as a Service, service oriented computing, utility mining.

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Authors: Nittaya Kerdprasop, Kittisak Kerdprasop

Abstract:

Frequent patterns are patterns such as sets of features or items that appear in data frequently. Finding such frequent patterns has become an important data mining task because it reveals associations, correlations, and many other interesting relationships hidden in a dataset. Most of the proposed frequent pattern mining algorithms have been implemented with imperative programming languages such as C, Cµ, Java. The imperative paradigm is significantly inefficient when itemset is large and the frequent pattern is long. We suggest a high-level declarative style of programming using a functional language. Our supposition is that the problem of frequent pattern discovery can be efficiently and concisely implemented via a functional paradigm since pattern matching is a fundamental feature supported by most functional languages. Our frequent pattern mining implementation using the Haskell language confirms our hypothesis about conciseness of the program. The performance studies on speed and memory usage support our intuition on efficiency of functional language.

Keywords: Association, frequent pattern mining, functionalprogramming, pattern matching.

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Authors: Xinhua Zhang, Kelin Li

Abstract:

In this paper, a class of impulsive BAM fuzzy cellular neural networks with distributed delays and reaction-diffusion terms is formulated and investigated. By employing the delay differential inequality and inequality technique developed by Xu et al., some sufficient conditions ensuring the existence, uniqueness and global exponential stability of equilibrium point for impulsive BAM fuzzy cellular neural networks with distributed delays and reaction-diffusion terms are obtained. In particular, the estimate of the exponential convergence rate is also provided, which depends on system parameters, diffusion effect and impulsive disturbed 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: Bi-directional associative memory, fuzzy cellular neuralnetworks, reaction-diffusion, delays, impulses, global exponentialstability.

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

Abstract:

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

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

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Authors: M. R. Aghaebrahimi, S. H. Zahiri, M. Amiri

Abstract:

The necessity of solving multi dimensional complicated scientific problems beside the necessity of several objective functions optimization are the most motive reason of born of artificial intelligence and heuristic methods. In this paper, we introduce a new method for multiobjective optimization based on learning automata. In the proposed method, search space divides into separate hyper-cubes and each cube is considered as an action. After gathering of all objective functions with separate weights, the cumulative function is considered as the fitness function. By the application of all the cubes to the cumulative function, we calculate the amount of amplification of each action and the algorithm continues its way to find the best solutions. In this Method, a lateral memory is used to gather the significant points of each iteration of the algorithm. Finally, by considering the domination factor, pareto front is estimated. Results of several experiments show the effectiveness of this method in comparison with genetic algorithm based method.

Keywords: Function optimization, Multiobjective optimization, Learning automata.

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Authors: Mazila Md-Yusuf, Fauziah Mohamad Yunus, Nur Zahraatul Lail Md Supaat

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Capital structure is one of the most important financial decisions in corporate financing strategy. It involves the choice of debt and equity level in financing a company-s operations. This study aims to investigate whether the capital structure choice of Malaysian electrical and electronic manufacturing companies that are listed in the Bursa Malaysia can be explained by factors that have been found by most studies as dominant determinants of capital structure (company size, profitability, asset tangibility, liquidity and growth). Using debt ratio as the proxy for capital structure and applying pooled ordinary least square multiple regression estimation, the results showed that on average, Malaysian electrical and electronic manufacturing companies used less debt in funding their business operations. The findings also showed that size and asset tangibility has a significant positive relationship with debt level, while liquidity has a negative significant relationship with leverage.

Keywords: Capital structure, capital structure theories, leverage, manufacturing companies.

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Authors: Sajjad Rostami-Sani, Mojtaba Valinataj, Amir-Hossein Khojir-Angasi

Abstract:

The cache has an important role in the reduction of access delay between a processor and memory in high-performance embedded systems. In these systems, the energy consumption is one of the most important concerns, and it will become more important with smaller processor feature sizes and higher frequencies. Meanwhile, the cache system dissipates a significant portion of energy compared to the other components of a processor. There are some elements that can affect the energy consumption of the cache such as replacement policy and degree of associativity. Due to these points, it can be inferred that selecting an appropriate configuration for the cache is a crucial part of designing a system. In this paper, we investigate the effect of different cache replacement policies on both cache’s performance and energy consumption. Furthermore, the impact of different Instruction Set Architectures (ISAs) on cache’s performance and energy consumption has been investigated.

Keywords: L1-cache, energy consumption, replacement policy, Instruction set architecture, multicore processor.

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Authors: M. Jändel

Abstract:

A new conceptual architecture for low-level neural pattern recognition is presented. The key ideas are that the brain implements support vector machines and that support vectors are represented as memory patterns in competitive queuing memories. A binary classifier is built from two competitive queuing memories holding positive and negative valence training examples respectively. The support vector machine classification function is calculated in synchronized evaluation cycles. The kernel is computed by bisymmetric feed-forward networks feed by sensory input and by competitive queuing memories traversing the complete sequence of support vectors. Temporary summation generates the output classification. It is speculated that perception apparatus in the brain reuses structures that have evolved for enabling fluent execution of prepared action sequences so that pattern recognition is built on internalized motor programmes.

Keywords: Competitive queuing model, Olfactory system, Pattern recognition, Support vector machine, Thalamus

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Authors: Soon-ok Myong, B.G. Nurzhanov

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This paper applies an anthropological approach to illuminate the dynamic cultural geography of Kazakhstani Korean ethnicity focusing on its turning point, the historic “Seoul Olympic Games in 1988." The Korean ethnic group was easily considered as a harmonious and homogeneous community by outsiders, but there existed deep-seated conflicts and hostilities within the ethnic group. The majority-s oppositional dichotomy of superiority and inferiority toward the minority was continuously reorganized and reinforced by difference in experience, memory and sentiment. However, such a chronic exclusive boundary was collapsed following the patriotism ignited by the Olympics held in their mother country. This paper explores the fluidity of subject by formation of the boundary in which constructed cultural differences are continuously essentialized and reproduced, and by dissolution of cultural barrier in certain contexts.

Keywords: Former Soviet Korean's Russianization, inferior/superior dichotomy, Seoul Olympic Games, subject's fluidity.

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Authors: N. Arulanand, K. Premalatha

Abstract:

Bloom filter is a probabilistic and memory efficient data structure designed to answer rapidly whether an element is present in a set. It tells that the element is definitely not in the set but its presence is with certain probability. The trade-off to use Bloom filter is a certain configurable risk of false positives. The odds of a false positive can be made very low if the number of hash function is sufficiently large. For spam detection, weight is attached to each set of elements. The spam weight for a word is a measure used to rate the e-mail. Each word is assigned to a Bloom filter based on its weight. The proposed work introduces an enhanced concept in Bloom filter called Bin Bloom Filter (BBF). The performance of BBF over conventional Bloom filter is evaluated under various optimization techniques. Real time data set and synthetic data sets are used for experimental analysis and the results are demonstrated for bin sizes 4, 5, 6 and 7. Finally analyzing the results, it is found that the BBF which uses heuristic techniques performs better than the traditional Bloom filter in spam detection.

Keywords: Cuckoo search algorithm, levy’s flight, metaheuristic, optimal weight.

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Authors: [email protected]

Abstract:

Breast cancer is one of the most common types in women. Early prediction of breast cancer helps physicians detect cancer in its early stages. Big cancer data need a very powerful tool to analyze and extract predictions. Machine learning and deep learning are two of the most efficient tools for predicting cancer based on textual data. In this study, we developed a fusion model of two machine learning and deep learning models. To obtain the final prediction, Long-Short Term Memory (LSTM), ensemble learning with hyper parameters optimization, and score-level fusion is used. Experiments are done on the Breast Cancer Surveillance Consortium (BCSC) dataset after balancing and grouping the class categories. Five different training scenarios are used, and the tests show that the designed fusion model improved the performance by 3.3% compared to the individual models.

Keywords: Machine learning, Deep learning, cancer prediction, breast cancer, LSTM, Score-Level Fusion.

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Authors: Despina Galani, Anastasios Alexandridis, Antonios Stavropoulos

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The main thrust of this paper is to assess the level of disclosure in the annual reports of non-financial Greek firms and to empirically investigate the hypothesized impact of several firm characteristics on the extent of mandatory disclosure. A disclosure checklist consisting of 100 mandatory items was developed to assess the level of disclosure in the 2009 annual reports of 43 Greek companies listed at the Athens stock exchange. The association between the level of disclosure and some firm characteristics was examined using multiple linear regression analysis. The study reveals that Greek companies on general have responded adequately to the mandatory disclosure requirements of the regulatory bodies. The findings also indicate that firm size was significant positively associated with the level of disclosure. The remaining variables such as age, profitability, liquidity, and board composition were found to be insignificant in explaining the variation of mandatory disclosures. The outcome of this study is undoubtedly of great concern to the investment community at large to assist in evaluating the extent of mandatory disclosure by Greek firms and explaining the variation of disclosure in light of firm-specific characteristics.

Keywords: Mandatory disclosure, Annual report, Disclosure index

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

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

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

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Authors: Ririn Dewi Cahyani, Muh. Hisjam, Wahyudi Sutopo, Kuncoro Harto Widodo

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Availability of raw materials is important for Indonesia as a furniture exporting country. Teak log as raw materials is supplied to the furniture industry by Perum Perhutani (PP). PP needs to involve carbon trading for nature conservation. PP also has an obligation in the Corporate Social Responsibility program. PP and furniture industry also must prosecute the regulations related to ecological issues and labor rights. This study has the objective to create the relationship model between supplier and manufacturer to fulfill teak log demand that involving teak forest carbon sequestration. A model is formulated as Goal Programming to get the favorable solution for teak log procurement and support carbon sequestration that considering economical, ecological, and social aspects of both supplier and manufacturer. The results show that the proposed model can be used to determine the teak log quantity involving carbon trading to achieve the seven goals to be satisfied the sustainability considerations.

Keywords: Availability of teak log, support carbon sequestration, goal programming, sustainability consideration.

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