444 research outputs found
IoD swarms collision avoidance via improved particle swarm optimization
No full textDrones flights have been investigated widely. In the presence of high density and complex missions, collision avoidance among swarm of drones and with environment obstacles becomes a challenging task and indispensable. This paper aims to enhance the optimality and rapidity of three dimensional IoD path generation by improving the particle swarm optimization (PSO) algorithm. The improvements include using chaos map logic to initialize the population of PSO. Also, adaptive mutation is utilized to balance local and global search. Then, the inactive particles are replaced by new fresh particles to push the solution toward global optimal. Furthermore, Monte Carlo simulation is carried out and the results are compared with slandered PSO and with recent work CIPSO. The results exhibit significant improvement in convergence speed as well as optimal solution which prove the ability of proposed method to generate safety path for IoD formation without collision with terrain obstacle and among drones.The authors would like to acknowledge the support of the department of the computer engineering at King Fahd University of Petroleum and Minerals for this work.Ahmed, G (corresponding author), King Fahd Univ Petr & Minerals, Comp Engn Dept, Dhahran, Saudi Arabia.
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UAV-enabled intelligent traffic policing and emergency response handling system for the smart city
No full textAs modern cities expand and develop, the resultant increase in population density gives rise to the need for smart solutions to cope with the demands applied to the infrastructure of the city. In this paper, we investigate the shortcomings of traffic policing and emergency response handling systems; propose an intelligent, autonomous UAV-enabled solution; and describe the system in a simulated environment. Several scenarios of traffic monitoring and policing system are considered in the simulation: traffic light violations and accident detection, mobile speeding traps and automated notification, congestion detection and traffic rerouting, flagged stolen vehicles/pending arrest warrants and vehicle tracking using UAVs, and autonomous emergency response handling systems. Furthermore, smart city infrastructure enable intelligent handling of emergencies by providing traffic light prioritization for ground emergency response units to reduce delay for patient care, automated physical bollard on routes with congested points due to accidents or hazards, first responder support UAV units-medical supplies UAV, fire fighting UAV to combat or control small fires, and numerous other benefits. Lastly, we present the results of the simulated system and discuss our findings.This study received financial support from the Special Research Fund (BOF) of Hasselt University, Belgium.
Authors would like to thank the Department of Computer Engineering, King Fahd University of Petroleum and Minerals for their support in this research.Beg, A (reprint author), King Fahd Univ Petr & Minerals, Dept Comp Engn, Az Zahran, Saudi Arabia.
[email protected]; [email protected]; [email protected]; [email protected]
A Novel Approach for Efficient Management of Data Lifespan of IoT Devices
No full textWireless sensor networks (WSNs) are mainly data-driven networks adopted to improve the Internet of Things (IoT) in terms of data throughput, energy efficiency, and self-management. Improving the data lifespan of WSN impacts the performance of the IoT. Achieving data reliability in applications of WSNs deployed in harsh environments is challenging due to the extreme constraints in resources of sensor nodes (SNs). Motivated by the inexpensive infrastructure of WSNs, a number of distributed storage systems have been proposed focusing on achieving data survivability rather than network reliability. In this article, we focus on data storage at the things layer (wireless sensors). We evaluate the performance of a number of distributed data storage systems (DDSSs) over WSN running over the ZigBee MAC protocol. Based on our findings, we introduce a new efficient-energy data dissemination scheme called data survivability with energy efficiency (DSwEE) that outperforms the existing schemes. We compare DSwEE against two prominent protocols in data storage, namely, decentralized erasure code for data survivability (DEC-DS) and decentralized erasure code encode-and-disseminate (DEC-EaD). Results show that DSwEE achieves better performance than both DEC-DS and DEC-EaD in terms of the energy consumption and data recoverability for localized failures, which improves the lifespan of the network.This work was supported in part by the Department of Computer Engineering, King Fahd University of Petroleum and Minerals; in part by Najran University; and in part by the Special Research Fund (BOF) of Hasselt University, Belgium.Sheltami, T (corresponding author), King Fahd Univ Petr & Minerals, Dept Comp Engn, Dhahran 31261, Saudi Arabia.
[email protected]; [email protected]; [email protected]; [email protected]
Le rôle médiateur de l’orientation entrepreneuriale dans la relation digitalisation-résilience organisationnelle : cas des entreprises françaises
No full textInternational audienc
The role of accounting manipulations on firm valuation
No full textALes indicateurs comptables publiés par les firmes demeurent une source d’information privilégiée pour le marché financier. Cependant, l’espace de liberté accordé par les règles comptables permet aux managers d’exercer leur jugement afin de publier des états financiers en fonction d’objectifs discrétionnaires. Or, même si l’on considère que les investisseurs sont rationnels dans leurs prises de décisions économiques, il n’est pas évident de distinguer les manipulations comptables opportunistes des manipulations comptables qui représentent un mécanisme par lequel les managers révèlent leurs informations privées en ce qui concerne les perspectives économiques de la firme. Ce constat est à la base de notre question de recherche: étant donné l’importance des pratiques de manipulations des chiffres comptables, quel serait le rôle de ces manipulations dans la valorisation de l’entreprise ? Nous examinerons dans le contexte américain le rôle de la composante discrétionnaire de résultat (les accruals discrétionnaires mesurés par le modèle Dechow, Richardson et Tuna (2003)) sur les rentabilités boursières en se basant sur la méthodologie des études d’association entre les composantes des résultats comptables (le cash-flow d’exploitation, les accruals totaux, les accruals discrétionnaires, les accruals non discrétionnaires et les résultats discrétionnaires) et le rendement boursier. En outre, nous examinerons la nature de la gestion de résultat. Notre échantillon est composé de 480 firmes sur la période [2000-2011]. Les résultats montrent que les accruals discrétionnaires sont valorisés par le marché financier et que cette valorisation est expliquée par des motivations informatives des dirigeants ; la gestion de résultat identifiée dans notre échantillon est informative.AThe accounting indicators remain a privileged information source for the financial market. However, accounting rules give opportunities to managers to exercise judgment in financial reporting. Despite the rationality of investors, it is not easy to distinguish between the different incentives of accounts manipulations. Managers can use their knowledge about the business to improve the informativeness of financial statement. Manager can have also incentives to mislead their financial statement users by exercising discretions in financial reporting. This report is on the basis of our research question: given the importance of the accounting manipulations practices, what is their role on firm valuation? We will examine in the American context the role of the discretionary accruals measured by Dechow, Richardson and Tuna (2003) on the stock-returns building on the methodology of association studies between the components of the accounting results (The cash-flow, the total accruals, the discretionary accruals, the not discretionary accruals and the discretionary results) and the stock-returns. In addition, we will examine the nature of the earning management. Our sample consists of 480 firms over the period [2000-2011]. The results show that discretionary accruals are valued by the financial market and this valuation is explained by managers’ informative motivations
Is the Qur'an part of the Late Antiquity of Europe? A Reading in German Orientalism
No full textقدمت المدرسة الاستشراقية الألمانية أبحاثا علمية متقدمة في مجال الدراسات القرآنية، ولعل ما قدمته كان من أكبر المشاريع العلمية التي أنجزت على مستوى الدراسات القرآنية في الغرب، وفي عام 2007 أطلقت الباحثة الألمانية أنجليكا نويفرت مشروع (Corpus Coranicum) في أكاديمية برلين-براندنبورج للعلوم في ألمانيا. وتعد الأستاذة الألمانية أنجليكا نويفرت (Angelika Neuwirth) واحدة من أهم وأشهر الباحثات في مجال الدراسات القرآنية ليس في ألمانيا فقط ولكن في أوربا كلها، فقد كتبت العديد من البحوث والدراسات حول القرآن. ويتناول هذا البحث دراسة أفكار وآراء وتصورات نويفرت حول القرآن وحول الدراسات القرآنية في أوربا، وخصوصا ما يتعلق منها بفكرتها بأن القرآن جزء من العصور القديمة المتأخرة لأوروبا.
وقد ناقش هذا البحث الفرق بين التصور الإسلامي وغير الإسلامي للقرآن، والمنهج النقدي التاريخي وتطبيقه على القرآن في القرن التاسع عشر في أوربا عموما وفي ألمانيا خصوصا، وعرض البحث منهج أنجليكا نويفرت في الدراسات القرآنية، وقدم تعريفا بمشروع كوربس كورآنيكوم الذي تشرف هي عليه. وقد وصل البحث إلى النتائج الآتية:
سعى البحث النقدي التاريخي للقرآن في القرن التاسع عشر إلى التأكيد على تأثر القرآن بالتراث اليهودي والمسيحي والعربي القديم، وعلى بشرية النص القرآني. وتناولت نويفرت في بحوث لها حال الدراسات القرآنية في أوربا، وانتقدت الاتجاهين السائدين في الغرب حول النص القرآني: الاتجاه الذي يدرس القرآن وقت نزوله ونشأته، والاتجاه الذي يشكك فيما ذكره التراث الإسلامي حول نشأة القرآن. وترى نويفرت أن الاتجاه الأول الذي اعتبر القرآن نصا من تأليف النبي محمد الذي تأثر في عصره بالتراث اليهودي والمسيحي أغفل جانباً مهماً داخل النص القرآني وهو العلاقة بين المبلغ والجماعة الإسلامية الأولى. حيث ترى النص القرآني عملية اتصال وجزءًا من التراث اليهودي والمسيحي لأوربا. وتختلف دراسة القرآن عند نويفرت عن دراسته عند باحثين آخرين، فبينما ينطلق باحثون أوربيون من أن القرآن يرجع إلى محمد (صلى الله عليه وسلم) باعتباره المؤلف الوحيد له، فإن نويفرت تبحث القرآن بوصفه عملية اتصال وجزءاً من الثقافة اليهودية والمسيحية لأوروبا. ولكن لا تختلف نويفرت عن غيرها من الباحثين الأوربيين في التأكيد على بشرية النص القرآني.The German Orientalist School has contributed extensively to the field of Quranic Sciences, and is recognized for its leading role in the development and advancement of the Western study of the Quran. In the year 2007, the German researcher Angelika Neuwirth launched the Corpus Coranicum project under the auspices of the Institute for Advanced Study, at Freie University, Berlin, Germany. Angelika Neuwirth is among the most accomplished European scholars of the Quran, and has produced numerous works of research in the field of Qur’anic Studies. Her research revolves around her thoughts and views on the Qur’an and Qur’anic studies in Europe, namely her idea that the Qur’an is part of the later antiquity of Europe. This paper also discusses the difference between the Islamic view and non-Islamic view of the Qur’an. Additionally, it investigates the critical historical method and its application on the Qur’an in 19th Century Europe. Furthermore, it describes the method of Angelika Neuwirth in Quranic Studies, and introduces the Corpus Coranicum project, which she oversees. This paper reached the following conclusions: The critical historical research of the 19th century attempted to prove the impact of the Judeo-Christian and Arab traditions on the Qur’an, and ultimately its human origins. Neuwirth analyzed the situation of the Qur’anic studies in Europe, and criticized the two widespread approaches to studying the Qur’anic text: the approach that studies the Quran at the time of its revelation, and the approach that doubts the Islamic narrative of the development of the Qur’an.
Neuwirth contends that the first approach, which considered the Quran a text written by the Prophet Muhammad and therefore a book influenced during his time by Jewish and Christian traditions, overlooked an important aspect within the Quranic text - the relationship between the Prophet and the first Islamic community. Therefore, she views the Quranic text as an extension and part of the Jewish and Christian heritage of Europe. Neuwirth’s study of the Quran differs from that of other scholars, in that most European scholars are of the view that Muhammad is the sole author of the Quran, meanwhile Neuwirth examines the Qur'an as an extension and part of the Jewish and Christian tradition of Europe. However, Neuwirth does not differ from other European researchers in emphasizing the human nature of the Quranic text
La pertinence de l’information comptable en juste valeur dans le contexte de la crise financière : le cas de l’industrie bancaire européenne
No full textInternational audienceThis paper investigates the value-relevance of banks’ fair value disclosures provided under IAS 32 and IFRS 7. Using a sample of 102 European commercial banks for the period 2005-2012, we find that the fair value estimates for financial instruments help explain variations in bank share prices and that fair values have incremental explanatory power over and above the historical costs of these instruments. We also find evidence that the fair value of financial instruments is priced higher by investors for banks with greater capital adequacy. Additionally, the pricing of fair value assets is higher when banks are located in countries with strong investor protection. Our results also provide evidence that the fair value of financial instruments was priced at a significant discount during the peak of the financial crisis.L’objet de ce papier est de s’interroger sur le contenu informatif des données comptables en juste valeur, publiées dans les annexes aux comptes selon les prescriptions des normes IAS 32 et IFRS 7. À partir d’une étude menée auprès d’un échantillon de 102 banques commerciales européennes sur la période allant de 2005 à 2012, nous montrons que les données comptables en juste valeur ont un contenu informationnel additionnel par rapport aux valeurs historiques. Nos résultats nous conduisent également à montrer que les banques en bonne santé financière et domiciliées dans des pays à forte protection des investisseurs sont celles qui affichent les chiffres comptables en juste valeur les plus informatifs. En outre, cette étude semble valider l’hypothèse que la juste valeur est significativement moins pertinente pendant la période d’instabilité financière
L'impact des comités d'audit mixtes sur l'efficacité de la gestion des risques dans les entreprises du CCG
No full textInternational audienceThis study explores the impact of gender diversity in audit committees on risk management within Gulf Cooperation Council firms. Analyzing data from 180 public companies over a decade, we found a negative correlation between the number of women on audit committees and operational risk, suggesting that female representation enhances risk management. However, this gender diversity does not significantly affect financial risk as measured by financial leverage. Women with accounting expertise positively influenced operational risk management but were associated with higher financial leverage, indicating a strategic approach to financial risk-taking. The presence of foreign women on audit committees and the size and frequency of committee meetings also played a role in risk management. Overall, our findings support increased gender diversity on audit committees as a strategic asset for effective risk management in GCC firms.Cette étude explore l'impact de la diversité des genres dans les comités d'audit sur la gestion des risques au sein des entreprises du Conseil de coopération du Golfe. En analysant les données de 180 entreprises publiques sur une décennie, nous avons trouvé une corrélation négative entre le nombre de femmes dans les comités d'audit et le risque opérationnel, ce qui suggère que la représentation féminine améliore la gestion du risque. Toutefois, cette diversité des genres n'a pas d'incidence significative sur le risque financier, mesuré par l'effet de levier financier. Les femmes ayant une expertise comptable influencent positivement la gestion du risque opérationnel mais sont associées à un effet de levier financier plus élevé, ce qui indique une approche stratégique de la prise de risque financier. La présence de femmes étrangères dans les comités d'audit ainsi que la taille et la fréquence des réunions des comités ont également joué un rôle dans la gestion des risques. Dans l'ensemble, nos résultats confirment qu'une plus grande diversité des genres dans les comités d'audit est un atout stratégique pour une gestion efficace des risques dans les entreprises du CCG
Social responsibility and financial performance of family-owned and eponymous companies
No full textInternational audienc
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