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In steganography, a message is hidden in such a way that no one apart from the intended recipient knows of the existence of the message. It is concerned with concealing the fact that a secret message is being sent, as well as concealing the contents of the message. In reversible Steganography, information is disguised within a digital image in such a way that the cover image can be taken to its original state after extracting the hidden information. Visual cryptography is a technique of secret sharing in which images are distributed as shares in such a way that, when these shares are superimposed, a message hidden secretly in the image is revealed. In this study, the concepts of steganography as well as visual cryptography are combined to have benefits of both techniques which will provide improved security for the confidential information being exchanged.

Cost of capital is considered as an essential factor in making decisions on investment ,capital budgeting, managing of working capital, establishment of optimal financial structure, helping with performance measurement and determination of the firm value through helping in discounting cash flows.the present research aims at Survey of relationship between systematic risk, earnings per share(EPS) and dividend per share(DPS) as a in depended variables and cost of capital as a depended variable in accepted companies in securities exchange of Tehran in period of 2005-2010. Total of accepted companies in the securities exchange of Tehran have been seen as a statistic society. In order to conducting this research, 114 companies, random and with stipulate dimities, selected as research samples. In this research for estimation cost of equity capital we were used of Gordon growth model. It also for examination hypotheses of research we were used of partial correlation coefficient, step wise regression’s and curve estimation regression test. The results indicate there were not significant relationship between systematic risk, earning per share and dividend per share with cost of capital in total time’s dominion of the study. the yearly results show, there were significant relationship between systematic risk and cost of capital in 2007 from nonlinear aspect, between earning per share and cost of capital in 2007&2009 from linear aspect and in 2005,2006&2010,from nonlinear aspect and between dividend per share and cost of capital in 2007,2008&2009 from linear and nonlinear aspects.

Motor cycle accidents have been increased in the last two decades. Helmet can protect the vehicle riders from severe injuries during road accident to certain extent. To design a functional helmet, it is important to analyze the shape of the helmet and visor portion. So that the attempt has been made for design and analysis of new helmet by considering the drag pressure and anti-glare visor. The drag pressure resistance presses the helmet against the neck portion of the rider. The shape of an aerodynamic helmet can be able to reduce the drag pressure. The spherical shape and a new aerodynamic shape helmets are designed with aid of Pro-E software and the drag pressure are calculated and comparison has been made on the basis of drag pressure.

Organisations need to be prepared for the impact of downsizing, because of the effect of layoffs on the remaining employees. Because employee morale is so susceptible to restructuring, this is an important time to improve employee engagement levels and prevent further loss of the workforce. This research study seeks to highlight the importance of communication, trust, and support, during downsizing. The research method used a qualitative approach, which enabled the researcher to conduct face-to-face interviews with ten participants. The findings affirm the prevailing literature regarding the importance of appreciation, communication, fair compensation, training and development, and trust, as factors influencing employee engagement levels. The results revealed that insufficient communication was the primary cause of low employee morale during the downsizing process. Respondents also cited distrust of management and uncertainty of the company’s future as leading concerns brought about by the retrenchments. Management was recommended to increase managerial support, improve communication and transparency, and show more consideration towards staff as a means of rebuilding the trust that was lost during restructuring. Due to the sensitive nature of a retrenchment process and its impact on the remaining employees, great care should be taken when embarking on any restructuring in the future.

Analytical solutions are obtained for a one-dimensional advection–diffusion equation with variable coefficients in a semi-infinite longitudinal domain. Three cases are considered. In the first one the solute dispersion is time dependent along a uniform flow and in the second case the dispersion and the velocity both are considered spatially dependent expressions, while in third case, dispersion and the velocity both have time and spatially dependent expressions in degenerate forms. In first and third cases the solutions may be used for different time dependent expressions. It has become possible by introducing new independent variables with the help of certain transformations.

Cardiac involvement is the leading cause of death in patients with chronic kidney disease (CKD), including cardiac arrhythmias that increase the risk of sudden death. The purpose of our work is to study the prevalence of heart complications in this population and to propose better cardiac and nephrological management.A total of 92 patients with CKD participated in the study, in the Department of Renal Dialysis and Renal Transplantation the Mohammed V Military Training Hospital in Rabat, the mean age of the patients was 50 years ± 16.55 with extremes ranging from 34 to 76 years, sex ratio was 1.1(H / F). Causal nephropathy is indeterminate in 48% of cases, 58% of our patients are hypertensive; 64% had cardiac arrhythmias; the electrical abnormalities were respectively: left ventricular hypertrophy in 41,4% of cases, left atrial hypertrophy in 9,2 % of cases, atrial fibrillation in 5,5 % of cases and repolarization disorders respectivelyin 12 % of cases.

The impact of changing economics on British subsidized theatres, during Margaret Thatcher’s time raises crucial questions about the role of theatre in society and the relationships between the artist and the ruling political party.

A study is conducted to investigate the effects of socio economic factors on agricultural land use in Malaysia. Relevant socio – economic variables (from 1965 to 2007) were aggregated from the databases of various international and national agencies. These data include agricultural and non agricultural land uses, Gross Domestic Product (GDP) & Gross National Product (GNI); labour force, population age distribution, numbers of cars per 1000 people; road density. GDP/capita & GNI/capita, labour efficiencies ie (ha/worker in agricultural subsectors), percentage of male and female in the agricultural labour force and % change in outputs of major crops were derived from relevant data. Data were then subjected to multiple linear regression analysis using SPSS version 18. Findings indicated that, relevant socio – economic factors in agricultural land use in Malaysia are available workforce of the population, percentage of workers engaged in plantation farming, female workforce in agriculture, farm size and the workers condition of service in non - agricultural sector. This study has revealed that labour supply and their conditions of service are major factors in agricultural land use. This study further underscores the need for technology – driven - agricultural practices in the face of better posited industries competing for available labour.

One of the factors effective on success of the organizations is their human resources which has direct effect on productivity of the organizations. For this reason, performance of human resources is very important. In this paper, efficiency of personnel of Islamic Azad University, Tehran Sciences and Research Branch has been studied with approach of human resources. For efficiency analysis and ranking, two combined models of DEA and artificial neural networks (ANNs) were used. At first, analytical results of two models were compared with DEA and then two trained network models were compared with each others. Results of this research show that training method of the second model compared to the first model show potential of neural networks in identification of model, estimation of function, prediction allow to use it in order to assess the organizations with decision making branches, therefore, it can be presented as top model.

The research, development and the accuracy of automatic speech recognition (ASR) remains one of the most important research challenges over the years e.g. speaker and language variability, vocabulary size and domain, noise. This paper describes the recent progress and the author’s perspective of ASR and gives an overview of major technological perspective and appreciation of the fundamental progress of Automatic speech recognition.