The capital market is divided into various sections and the financial market is one of its most important sections. In this market, investing as a financial decision always includes two components of risk and return and the investors seek to maximize their income from investing on one hand and face the condition of lack of confidence governing the financial markets where the latter factor face the investors with lack of confidence in achieving incomes. In other words, all investing decisions are made based on the relation between risk and return. Considering the importance of risk and return components in investing decisions, the present study attempts to investigate the risk due to the size, growth and quality of the accruals in the stock return of the companies accepted in Tehran stock exchange during 2001 to 2011 based on the four factor model using the accruals quality with three factors presented in Fama and French model. Also, the findings of the study indicates that the risk derives from the accruals quality are not so able to determine the risk premium changes and there is a negative significant relation between them.
Abstract: \nIn any network environment identification and authentication of users is a generic problem, in such cases PIN numbers, passwords and other key devices are not sufficient. Under such circumstances what is essentially required is something that will conform from physical appearance that you are the person who claims to be. Biometrics is an emerging identification technology that is generally associated with highly confidential applications, because of integration and increasing processing power and evolution of technology the cost of such equipments have dropped drastically. As the implementation cost shoots up there are no technological or financial barriers for pilot study or deployment though biometric techniques are cost-effective, reliable and highly accurate. IRIS recognition is a most established biometric technique and we implement it in the electronic polling system which not only identifies the individual but also classifies the gender with the iris image obtained. With the help of this feature we can avoid bogus voting and also parallel can know the respective count for male and female. Election process is made mobile by employing wireless fidelity in it thus any person can cast his/her vote anywhere in the country. The Wi-Fi are used only during counting process, and one more added advantage is that one Biometric Voting Machine(BVM) accepts only one vote at a time and one vote for that election from the same user, not like in the case of present EVM’s.
This paper aims at introducing a soft topology via soft preopen sets. We define soft preopen sets and prove some of its properties. Also we state and prove the condition for collection of soft preopen sets to be a soft topology
Cascaded H-bridge multilevel inverters generate voltage waveforms with negligible waveform distortion. For high level multilevel inverters (MLI), the number of isolated sources and switching devices used by the cascaded H-bridge multilevel inverter is very high. This paper proposes an advanced cascaded H-bridge multilevel inverter which differs from the conventional one based on the number of isolated power sources and power switching devices used for high level inverter. The proposed 27 level and 81 level asymmetrical cascaded H-bridge multilevel inverters have minimum number of isolated sources, switching devices and reduced waveform distortion when compared to conventional cascaded H-bridge multilevel inverters. The 2 KW 27 Level and 81 Level Asymetric Cascaded H-Bridge Multi Level Inverter circuit is simulated by using MATLAB/simulink software and the results are validated with hardware setup. These results are compared with traditional cascaded H-Bridge inverter and this proposed method gives better performance.
Abstract: \n\nInflatable rubber dams are cylindrical rubber fabrics placed across channels, streams and weir or dam crests to raise the upstream water level when inflated. Inflatable dams can be filled with water, air or both. In this paper, an analytical model is presented for hydrostatic analysis of the dam. The model has been made and the results are compared with Alhamati et al experimental results. There is an acceptable similarity in both numerical and experimental behavior of the dam.
Abstract\nResearch centers have accepted and approved integrated curriculum for educational systems. This approach can provide dynamism and livelihood to our educational systems. It recognizes and emphasizes learners’ novelty, understanding, and perception. Text books writers are encouraged to design the contents of the educational materials conforming to integrated curriculum principles to assure their application by teachers.\nIntegrated curriculum is a program which mixes the experiences in the three areas of cognitive domain, affective domain, and psychomotor domain in order to develop a holistic perspective. It is a research oriented approach that provides a deep perception and understanding of the learning materials avoiding the mental exhaustion resulting from memorizing them. \nThe concept of integrated curriculum was formed in a meeting held at National Herbart Society in 1895. Many educational systems have since attempted to adopt the integrated curriculum concepts. However, this concept has remained at theoretical level in Iran with no initiative toward its implementation.\nIntegrated curriculum provides future benefits for students by linking the school systems to their life experiences. The results may be observable in different areas including students’ competence, attitude, and knowledge. The outcomes reinforce students’ aptitude to acquire scientific skills and extend their learning capabilities. They positively affect students’ ethical attitudes, promote a sense of cooperation, and create a better understanding of different subjects. Integrated curriculums enable students to acquire higher capabilities in applying their knowledge to new situations.
This article aims to assess the variability of extreme heavy precipitation events with duration of 120 min in the area of Cracow, Southern Poland. The analysis was performed using time series of maximum annual precipitation events with durations t = 5, 10, 15, 30, 60 and 120 minutes, recorded at the “Botanical Garden” station at the Jagiellonian University in the period of 1906-1990. The periodicity of precipitation was analyzed using the autocorrelation function and Fourier spectral density analysis. Empirical and theoretical distributions were matched by using the Fisher-Tippett distribution (type III min). The Probable Maximum Precipitation (PMP) was calculated by Hershfield’s statistical method. The analysis of the autocorrelation function of sequences and the Fourier spectral density revealed a clear periodicity of the maximum precipitation. For precipitation with t = 60 min., the maximum values occur every 9 years, but also shorter periods (3-year) may be observed. The PMP values calculated for Cracow differ significantly from the values calculated using the probability distribution, as well as from the ones observed and they increase with increasing precipitation duration. Differences between the PMP and probable as well as observed precipitation tend to decrease with increasing duration of precipitation.