In 1982, the Financial Accounting Board (FASB) issued Statment of Financial Accounting Standards No. 69 (SFAS No. 69) which required oil and gas producing companies to disclose supplementary information to the basic financial statements. These disclosures include, costs incurred, capitalized costs, reserve quantities, and a standardized measure of discounted cash flows. The FASB considered these disclosures to be necessary to compensate for the deficiencies in historical cost financial statements. The usefulness of the new signals created by SFAS No. 69, however, is an empirical question and research regarding that objective is lacking. The objective of the study is to test the usefulness of SFAS No. 69. The research strategy used to achieve that objective is to compare the discriminant and predictive power of SFAS No. 69 signals or SFAS No. 69 signals combined with financial signals to that of financial signals alone. The research hypothesized that SFAS No. 69 signals by themselves or as supplmentary to financial signals have more discriminant and predictive ability for business failure in oil and gas industry than do financial signals alone. In order to test that hypothesis, the study used the multiple discriminant analysis technique (MDA) to develop three equations. The first is based on SFAS NO. 69 signals, the second on financial statement signals, and the third on joint financial and SFAS No. 69 signals. Data were collected from the 10-K's arid the annual reports of 28 oil and gas companies (14 failed and 14 nonfailed). The analysis was repeated for four time bases, one year before failure, two years before failure, three years before failure, and the average of the three years immediately before failure. After assessing the discriminant and predictive ability of each equation in the four time bases, a t-test was used to determine a significant difference in the discriminant and predictive power existed between SFAS No. 69 signals or SFAS No. 69 signals combined with financial signals and financial signals alone. The study concluded that SFAS No. 69 signals by themselves or as supplementary to financial statements have more discriminant and predictive power for business failure than financial signals alone in the analyses of the third year before failure and of the average of three years before failure. The study, however, found no significant difference in the discriminant and predictive ability in the analyses of one year and two years before failure. The results indicated that SFAS No. 69 signals are useful for financial report users in detecting the deterioration of the financial position of an oil and gas company before failure.

Les ondes acoustiques subissent peu de dispersion dans le milieu marin, comparé au milieu aérien. Certaines espèces de cétacés communiquent ainsi à grande distance, d'autres utilisent leurs émissions sonores pour s'orienter. La bioacoustique consiste à étudier ces espèces à partir de l'analyse de leurs sons, c'est-à-dire à les détecter, classer, localiser. Cela peut se faire via un réseau d'hydrophones au déploiement fastidieux. Afin de contribuer au passage à l'échelle de la bioacoustique, cette thèse propose des modèles originaux mono-hydrophone pour l'analyse de ces signaux stationnaires ou transitoires. Premièrement, nous dérivons un nouveau modèle d'estimation de la distance entre une source impulsive (ex. biosonar) et un hydrophone. Notre modèle théorique, l'Intra Spectral ATténuation(ISAT), dérive des lois acoustiques de déformation spectrale du signal transitoire induite par l'atténuation durant sa propagation. Ce modèle relie les rapports énergétiques des bandes de fréquences pondérés par un modèle de perte par atténuation fréquentielle (Thorp ou Leroy) à la distance de propagation. Nous approximons aussi ISAT par un modèle neuromimétique. Ces deux modèles sont validés sur le sonar du cachalot (Physeter macrocephalus) enregistré avec notre bouée acoustique autonome BOMBYX et notre système d'acquisition DECAV en collaboration avec le Parc National de Port-Cros et le sanctuaire Pelagos pour la protection des mammifères marins en Méditerranée. Les mesures d'erreur (RMSE) d'environ 500 mètres sur nos références du centre d'essai OTAN aux Bahamas présentent un intérêt opérationnel. Deuxièmement, nous proposons une analyse originale de l'évolution des voisements de cétacé par codage parcimonieux. Notre encodage des cepstres par apprentissage non supervisé d'un dictionnaire met en évidence l'évolution temporelle des bigrammes des chants que les baleines à bosse mâles émettent durant la période de reproduction. Nous validons ce modèle sur nos enregistrements du canal de Sainte-Marie à Madagascar entre 2008 et 2014, via notre réseau d'hydrophones BAOBAB qui constitue une première dans l'Océan Indien. Nos modèles s'inscrivent dans le projet Scaled Bioacoustics (SABIOD, MI CNRS) et ouvrent de nouvelles perspectives pour les passages à l'échelle temporelle et spatiale de la bioacoustique. / Acoustic waves show low dispersion due to the underwater propagation, compared to the propagation in the air. Some species of cetaceans communicate at long distance, others use their sound production for orientation. The goal of the scientic area called bioacoustics is to study animal species based on the analysis of their emitted sound. Their sounds can be used to detect, to classify and to locate the cetaceans. Recordings can be done with an passive acoustic array of multiple hydrophones, but this method is expensive and difficult to deploy. Thus, in order to scale this approach, we propose in this Phd thesis several original single hydrophone models to analyze these stationary or transient signals.Firstly, we provide a new theoretical model to estimate the distance between the impulsive source (ex. biosonar of the cetacean) and the hydrophone. Our model, the Intra Spectral ATtenuation (ISAT), is based on the spectral signal alteration due to the underwater acoustic propagation, especially the differences in different frequency bands. We also approximated ISAT by an artificial neural network. Both models are validated on clicks emitted by sperm whales (Physeter macrocephalus) recorded by our sonobuoy BOMBYX and our data-acquisition system DECAV developed incollaboration with the National Park of Port-Cros (France) and the Pelagos sanctuary for the protection of marine mammals in the Mediterranean sea (France). The error (RMSE) measures on the recordings of the NATO test center in the Bahamas are about500 meters, promising further real applications. Secondly, we worked on the variations of the cetacean vocalizations using the sparse coding method. The encoding of thecepstrums by unsupervised learning of a dictionary shows bigrammic time changes of the songs of humpback whales (Megaptera novaeangliae). We validate this model on signals recorded in the Ste Marie Channel (Madagascar) between 2008 and 2014, through our network of hydrophones BAOBAB which is the first passive acoustic array deployed in the Indian Ocean.Our models are part of the Saled Bioacoustics project (SABIOD, MI CNRS) and open perspectives for temporal and spatial scaling of bioacoustics.

Ce travail a été réalisé en cotutelle entre l'Université Nationale de Technologie de Ternopil Ivan Pul'uj (TNTU, Ukraine) et l’Université Blaise Pascal (France). Il appartient au domaine scientifique de la biomécanique et de l'informatique. Le but de l'étude est de développer les modèles et les méthodes de traitement des signaux biomécaniques cardiaques par les systèmes de diagnostic assisté par ordinateur avec une précision accrue, informativité et de la complexité de calcul inférieure. La méthode d'analyse statistique du rythme cardiaque a été mise au point. Cette méthode possède une plus grande précision et informativité par rapport aux méthodes connues d'analyse du rythme cardiaque. Dans cette thèse, le logiciel existant de l'analyse des signaux cardiaques biomécaniques a été améliorée par l'ajout de nouveaux modules logiciels, qui mettent en œuvre les nouvelles méthodes de l'analyse du rythme cardiaque et de l'analyse morphologique des signaux cardiaques biomécaniques. / This work has been performed under the co-tutelle agreement between Ternopil Ivan Pul’uj National Technical University in Ternopil (TNTU, Ukraine) and the University Blaise Pascal in Clermont-Ferrand (France). It belongs to the scientific field of biomechanics and informatics. The aim of the study is to develop the mathematical models and methods of the processing of biomechanical heart signals in computer-based diagnostic systems with increased accuracy, informativeness and lower computational complexity. The method of statistical analysis of heart rhythm was developed, which is characterised by higher accuracy and informativeness compared with the known methods of heart rhythm analysis. In this thesis, the existing software of the analysis of biomechanical heart signals was improved by means of adding new software modules that implement the new methods of the analysis of heart rhythm and morphologic analysis of biomechanical heart signals.

Orientador: Prof. Dr. Ricardo Suyama / Dissertação (mestrado) - Universidade Federal do ABC, Programa de Pós-Graduação em Engenharia da Informação, Santo André, 2018. / Uma interface cerebro-computador (BCI) e projetada para que se consiga, de modo efetivo, fornecer uma via alternativa de comunicacao entre o cerebro do usuario e o computador. Sinais captados por meio de eletrodos, tipicamente posicionados no escalpo do individuo, sao previamente processados para que haja eliminacao de ruidos externos. A partir dai, diversas tecnicas para processamento de sinais sao utilizadas para posteriormente classificar os sinais registrados e realizar a traducao do estado mental do usuario em um comando especifico a ser executado pelo computador. No presente trabalho sao utilizadas tecnicas de representacao esparsa dos sinais para a extracao de caracteristicas relevantes para classificacao dos mesmos, com intuito de aumentar a robustez e melhorar o desempenho do sistema. Para a extracao de sinais esparsos, foram utilizados algoritmos de criacao de dicionarios, a partir dos quais e possivel obter uma representacao esparsa para todo o subespaco de sinal. No trabalho foram utilizados 5 diferentes algoritmos de criacao de dicionario: Metodo de direcoes otimas (MOD), K-SVD, RLS-DLA, LS-DLA e Aprendizado de dicionario Online (ODL). A classificacao dos sinais foi realizada com o metodo de .. vizinhos mais proximos (k - NN). Os resultados obtidos com a abordagem de representacao esparsa foram comparados com os resultados do BCI Competition IV dataset 2a. Para o primeiro colocado da competicao foi obtido, em termos do coeficiente kappa, uma acuracia de 0.57 enquanto que no trabalho utilizando os metodos esparsos, obteve-se, em coeficiente kappa, uma acuracia de 0.90. Em comparacao obteve-se um ganho de 0.33 de acuracia, onde se deduz que o uso de sinais esparsos pode ser benefico para o dificil problema de se projetar uma interface cerebro computador. / A brain computer interface (BCI) is designed to effectively translate commands thought by human individuals into commands that a computer can effectively understand. Electrical impulses generated from the brain sculp are recorded from a device called an electroencephalograph and are preprocessed for elimination of external noise. From there, several techniques for signal processing are used to later classify the signals obtained by the electroencephalograph. In this work, techniques for sparse representation of signals are used for feature extraction, in order to increase robustness and system performance. For the extraction of sparse signals, five different dictionary learning algorithms were used, being able to produce a basis capable of represensing the entire signal subspace. In this work, 5 different dictionary learning algorithms were used: Method of Optimal Directions (MOD), K-SVD, Recursive Least Square Dictionary Learning (RLS-DLA), Least Square Dictionary Learning (LS-DLA) and Online Dictionary Learning (ODL). For the classification task, the k-NN method was used. The simulation results obtained with this approach were compared with the best BCI Competition IV dataset 2a results. For the first place in the competition, an accuracy of 0.57 was obtained, in terms of the kappa coefficient, whereas in the work using the sparse methods, a kappa coefficient of 0.90 was obtainned, improving accuracy in 0.33 accuracy was obtained, which indicates that the use of sparse signals may be beneficial to the difficult problem of designing a brain computer interface.

Typescript (photocopy). / Digitized by Kansas Correctional Industries

Master of Science / Department of Civil Engineering / Eugene R. Russell / Pedestrian signals, particularly at signalized, mid-block crossing can cause delay to drivers after pedestrians’ have successfully crossed, which is termed “unnecessary delay” in this study. In many cases at a mid-block signal, a pedestrian pushes the button and then quickly crosses the street as soon as the walk signal appears and drivers still face several seconds of solid red ball and by law must remain stopped. On a busy street, a queue of vehicles waiting after all pedestrians have crossed can amount to hundreds of hours of unnecessary delay per year. The ‘Pedestrian Hybrid Beacon’ (Initially named a HAWK (High Intensity Activated Crosswalk)) Beacon was proven to be effective in decreasing this unnecessary delay when compared to standard signalized mid-blocks. The City of Lawrence, Kansas was interested in experimenting (as a HAWK beacon was considered experimental when they were installed) with a pedestrian hybrid beacon and they installed their first pedestrian hybrid beacon at a mid-block crossing on 11th street and a second pedestrian hybrid beacon at mid-block crossing on New Hampshire street, Lawrence, Kansas, which were the sites of interest for this research. A study was conducted at these sites to determine the effectiveness of the pedestrian hybrid beacon in decreasing the unnecessary delay to drivers by comparing it to a signalized mid-block crossing on Massachusetts Ave in Lawrence, Kansas. Apart from the delay measurements for these two sites, other parameters such as driver compliance rate to the signal, pedestrian compliance rate, and other driver and pedestrian characteristics were also studied. Video cameras were used to capture video at these sites and the effectiveness of the pedestrian hybrid beacon was analyzed from the video. The HAWK, now in the MUTCD as a Pedestrian Hybrid Beacon, proved to be effective in decreasing the unnecessary delay for drivers in this study. The City of Lawrence had a total of six pedestrian hybrid beacons in operation as per the information received in March 2010.

International Telemetering Conference Proceedings / October 30-November 02, 1995 / Riviera Hotel, Las Vegas, Nevada / Two retrodirective antenna systems that autonomously point high gain beams to a signal source without requiring a priori knowledge of location are described. The first is a stationary phased array requiring no phase shifters or switches for its operation. The second is a steerable platform with a thinned receive array for signal acquisition and platform pointing and dish(es) to satisfy the high gain function.

Badges of status are supposed to have insignificant production costs, so use costs are thought to be most important in ensuring signal reliability. Use costs arise from the use of the status signal in social interactions. Social experiences that arise from the use of inappropriate signals in social interactions may drive mechanisms that result in reduced fitness for inappropriate signalers. The role of social control, probing and familiarity in producing use costs was explored. There was no evidence that social control by dominants produced a cost for cheaters and no evidence that social control by subordinates produced a cost for inappropriate signaling by Trojans. Probing produced a cost for cheating when resource value was high but not when resource value was low. Familiarity had some effect on the cost and benefit of cheating but in patterns that were not predicted. Familiarity both eliminated a benefit of cheating and reduced a cost of cheating; therefore it is uncertain how familiarity affects honest signaling. The status signal of the receiver had no effect on the cost or benefits of cheating, and there was no evidence of punishment. Social experiences have the potential to affect signal development to produce a correspondence between signal and status. The effects of social experience on signal production were examined and there was little evidence that social experience influenced bib development. Neither aggression expressed nor aggression received was not predictive of bib size. Additionally, tests on the different measures of winning experience produced conflicting conclusions regarding the relationship between winning experience and bib development.

We introduce signals to search models of two-sided matching markets and explore the implications for efficiency. In a labour market model in which firms can advertise wages and workers can choose effort, we find that advertisements can help overcome the Diamond paradox. Advertisements fix workers' beliefs, so that workers will react if firms renege on advertisements. Firms then prefer to advertise truthfully. Next, we consider a market with two-sided heterogeneity in which types are only privately observable. We identify a simple condition on the match output function for agents to signal their types truthfully and for the matching to exhibit positive assortative matching despite search frictions. While our theoretical work implies that the efficiency of matching increases as information technology spreads, empirical matching functions typically suggest that it declines. By estimating more general matching functions, we show that the result of declining efficiency can partly be attributed to omitted variable bias.

Cellular radio communication involves wireless transmission and reception of signals at radio frequencies (RF). Base stations house equipment critical to the transmission and reception of signals. Power amplifier (PA) is a crucial element in base station assembly. PAs are expensive, take up space and dissipate heat. Of all the elements in the base station, it is difficult to design and operate a power amplifier. New designs of power amplifiers are constantly tested. One of the most important components required to perform this test successfully is a circuit simulator model of an entire communication system that generates a standard test signal. Standard test signals 524,288 data points in length require 1080 hours to complete one test of a PA model. In order to reduce the time taken to complete one test, a 'simulated test signal,' was generated. The objective of this study is to develop an algorithm to generate this 'simulated' test signal such that its characteristics match that of the 'standard' test signal.