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.

Three phases of chronic myeloid leukemia (CML) were determined in this study and 63 patients were analyzed in the Laboratory Department of BIRDEM. Each phase was defined on the basis of World Health Organization (WHO) criteria. All patients were diagnosed according to complete blood picture, bone marrow examination including aspiration and reverse-transcriptase polymerase chain reaction (rtPCR) Out of 63 patients, 42 were males and 21 were females. The mean age of the experimental subjects was 37.4 years and age range was 17-60 year. It was revealed that 54 (86%) belong to the chronic phase (CP), 7(11%) in accelerated phase (AC) and 2 (3%) in Blast crisis (BC). The highest frequency of patient was between 21-30 year of age for CP and 41-50 year of age for AP and 41-50 year of age for BC. Philadelphia Chromosome was detected in 48 patients by reverse-transcriptase polymerase chain reaction (rtPCR). The mean total leukocyte count, platelet count, haemoglobin and marrow blast were 101X109/L, 409X109/L, 12.2 g/dl, 2.8% for CP, 121X109/L, 418X109/L, 8.7 g/dl, 15% for AP and 311x109/L, 396X109/L, 9.2 g/dl, 26% for BC respectively. It is concluded that mostly patients of younger age belong to the CML in Bangladesh.