Volume 5, Issue 5, May 2014

International Financial Reporting Standards and Level of Compliance with Mandatory Disclosure Requirements

Manel Rajhi

Université Tunis El Manar, Faculté des Sciences Economiques et de Gestion, de Tunis, Tunisia

Abstract– We investigate the level of compliance with the disclosure requirements of International Financial Reporting Standards (IFRS). The disclosure level is based on the analysis of annual reports of 118 French firms listed on the NYSE Euronext after 2005. Based on standards for which previous studies are controversial, we use the ‘dichotomous’ approach and the alternative method named Partial Compliance (PC). Our findings suggest that firms do not totally comply with the disclosure requirements of IFRS. Our findings also support that the partial compliance approach provide significantly different score from the dichotomous approach. Precisely, the dichotomous approach provides a higher compliance score than the PC approach.

Keywords— IFRS, Mandatory Disclosure Requirements, Compliance and Disclosure Index

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Comparative Study of Different Algorithms for Automatic Extraction of Objective Test from Given Corpus

Sheetal C. Rakangor and Y. R. Ghodasara

Dept of Computer Science, Rajkot-360001, Gujarat, India
College of Agricultural Information Technology, Anand Agricultural University, Anand-388110, Gujarat, India

Abstract– Automatic Generation of Objective test from given corpus is an area where many of researcher has present their work using different NLP parser or statistical pattern. NLP parser features like Named Entity and POS tagger are used for extracting objective question paper generation. Manual extraction of question and evaluating is very time consuming and tedious process for teachers. So researcher has decided to work in this area. And the presented research paper deals with the comparative study of different techniques which performs Automatic Generation of objective questions.

Keywords— Corpus, Key Selection, Multiple Choice Question (MCQ), NLP Parser, Named Entity Feature, POS Tagger, Sentence Selection and WordNet

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Academic Certificate Falsification Study in Sudan University of Science and Technology, 2013 (Sudan)

Nagi Zomrawi Mohammad

Sudan University of Science and Technology, Sustech.edu

Abstract– By the spread of university learning opportunities, learning tend to become available for everyone who satisfies college admission requirements. Although, in some field the number of graduate is greater than available job chances, non-qualified persons looked to fill such jobs by falsification of academic university certificates to satisfy a particular job description. Frailness of some graduates to satisfy postgraduate studies requirements may be also another reason of academic certificate falsification. Availability of advance scanning and copying technology assist in certificate falsification. Moreover, the weakness of the certificate issuing system in the university itself may also lead to this phenomenon. In this research work, a study of certificate falsification in Sudan University of Science and Technology in 2013 carried out. Number of 1100 certificate verified during year 2013. Results showed that 1.18% of them were false. Moreover, 0.82% certificate of them provided for verification by abroad corporations and only 0.37% provided by corporations inside the country. No false certificate issued inside the university.

Keywords— Learning Tend, Academic Certificate Falsification, Science and Technology

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Comparative Study of Security Attacks on Wireless Sensor Networks

Muhammad Ahsan Raza, Binish Raza and Anum Aftab

Institute of Computing, Bahauddin Zakariya University, Multan, Pakistan
Department of Electrical Engineering, Pakistan Institute of Engineering and Technology, Multan, Pakistan
Department of Computer Science and Engineering, UET Lahore, Pakistan

Abstract– Today, the growing interest for usage of ubiquitous services is a call for advanced researches in the emergence of Wireless Sensor Network (WSN). This is the key tool that supports various ultramodern applications. In every network security is the main challenge. The security measure for WSN is important dispute due to its unmonitored deployment nature and its inherent resources limitation. Wireless Sensor Network is sometime used in very sensitive fields such as healthcare, military and airports. Therefore the addressing of security issues of network is most challenging task. Due to limited resources of sensor nodes, the security in Wireless Sensor Network is more difficult to implement as compared to other traditional networks. Today huge research is going on in the field of security. Various techniques are now deployed to resolve the security issues. But still there is no appropriate corrected solution against some of them. This paper provides a comprehensive study of linked but seemly unlinked security issues, requirements, attacks on WSN and also present a simple yet effective salt based encryption methodology with perfect blend of randomness to achieve security in wireless sensor network.

Keywords— Wireless Sensor Network, Security and Encryption

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An Overview of Tourism-Spatial Development in Cities of Iran with Emphasis to Warm Water of Sar`ein

Masoumeh Hafez Rezazadeh and Marzie Daraei

Faculty of Geography and Environmental Planning, Zahedan Branch, Islamic Azad University, Zahedan, Iran
Young Researcher Club Member, Researcher in Urban-Tourism Planning, Zahedan Branch, Islamic Azad University, Zahedan, Iran

Abstract– Rapid growth of world tourism like an industry has caused that governments consider the world tourism as an important factor in growth and development of local and national economy. According to the special importance of city, city is the fundamental part of tourism development in many developed countries in this industry. It is obvious that creation and expansion of suitable urban spaces as well as reconstructing ruined places and apparently dead ones are some of the effects of urban spatial –skeletal development. Geographical areas have got their own features based on the natural and world-tourism activity field, so their organization seems necessary because of their roles and touristic functions with spatial – skeletal outlook. In other words, human beings have been engaged in creation and formation and they create various shapes of urban spaces. In this research, it has been tried to analyze and investigate the features, characteristics and generally the physical and skeletal situation of old and new parts of Sar`ein from different aspects and according to accessible and extractable information. Additionally, mass entrance of tourists to the city which is more than the current city capacities has caused some problems such as urban traffic, crowds and inappropriate social interactions, increasing in prices of goods and service which dissatisfy the dwellers and tourists. Therefore, in this research, description and arranging the urban spaces and reconstructing the touristic and non-touristic spaces, determining the above spaces, along with appropriate solutions, keeping the urban spaces with regard to historical identity and presenting suitable development patterns in order to assess the urban space –skeletal expansion according to its touristic role have been investigated and studied.

Keywords— Tourism Development, Urban Spaces, Spatial Development, Economic Development and City of Sar`ein

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