Abstract: This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Abstract: This paper examines economic and Information and Communication Technology (ICT) development influence on recently increasing Internet purchases by individuals for European Union member states. After a growing trend for Internet purchases in EU27 was noticed, all possible regression analysis was applied using nine independent variables in 2011. Finally, two linear regression models were studied in detail. Conducted simple linear regression analysis confirmed the research hypothesis that the Internet purchases in analyzed EU countries is positively correlated with statistically significant variable Gross Domestic Product per capita (GDPpc). Also, analyzed multiple linear regression model with four regressors, showing ICT development level, indicates that ICT development is crucial for explaining the Internet purchases by individuals, confirming the research hypothesis.
Abstract: The complex shape of the human pelvic bone was
successfully imaged and modeled using finite element FE processing.
The bone was subjected to quasi-static and dynamic loading
conditions simulating the effect of both weight gain and impact.
Loads varying between 500 – 2500 N (~50 – 250 Kg of weight) was
used to simulate 3D quasi-static weight gain. Two different 3D
dynamic analyses, body free fall at two different heights (1 and 2 m)
and forced side impact at two different velocities (20 and 40 Km/hr)
were also studied. The computed resulted stresses were compared for
the four loading cases, where Von Misses stresses increases linearly
with the weight gain increase under quasi-static loading. For the
dynamic models, the Von Misses stress history behaviors were
studied for the affected area and effected load with respect to time.
The normalization Von Misses stresses with respect to the applied
load were used for comparing the free fall and the forced impact load
results. It was found that under the forced impact loading condition
an over lapping behavior was noticed, where as for the free fall the
normalized Von Misses stresses behavior was found to nonlinearly
different. This phenomenon was explained through the energy
dissipation concept. This study will help designers in different
specialization in defining the weakest spots for designing different
supporting systems.
Abstract: The alternative technique for sterilization of culture
medium to replace autoclaving was carried out. For sterilization of
culture medium without autoclaving, some commercial pure essential
oils, bergamot oil, betel oil, cinnamon oil, lavender oil and turmeric
oil, were tested alone or in combinations with some disinfectants,
10% povidone-iodine and 2% iodine + 2.4% potassium iodide. Each
essential oil or combination was added to 25-mL Murashige and
Skoog (MS) medium before medium was solidified in a 120-mL
container, kept for 2 weeks before evaluating sterile conditions.
Treated media, supplemented with essential oils, were compared to
control medium, autoclaved at 121 degree Celsius for 15 min. In
vitro sterile conditions were found 20 – 100% from these treated
media compared to 100% sterile condition from autoclaved medium.
Treated media obtained 100% sterile conditions were chosen for
culturing chrysanthemum shoots. It was found that 10% povidoneiodine
in combination with cinnamon oil (3:1) and 2% iodine + 2.4%
potassium iodide in combination with lavender oil (1:3) at the
concentration of 36 3L/25 mL medium provided the promising
growth of shoot explants.
Abstract: A plausible architecture of an ancient genetic code is derived from an extended base triplet vector space over the Galois field of the extended base alphabet {D, G, A, U, C}, where the letter D represent one or more hypothetical bases with unspecific pairing. We hypothesized that the high degeneration of a primeval genetic code with five bases and the gradual origin and improvements of a primitive DNA repair system could make possible the transition from the ancient to the modern genetic code. Our results suggest that the Watson-Crick base pairing and the non-specific base pairing of the hypothetical ancestral base D used to define the sum and product operations are enough features to determine the coding constraints of the primeval and the modern genetic code, as well as the transition from the former to the later. Geometrical and algebraic properties of this vector space reveal that the present codon assignment of the standard genetic code could be induced from a primeval codon assignment. Besides, the Fourier spectrum of the extended DNA genome sequences derived from the multiple sequence alignment suggests that the called period-3 property of the present coding DNA sequences could also exist in the ancient coding DNA sequences.
Abstract: Efficient storage, transmission and use of video information are key requirements in many multimedia applications currently being addressed by MPEG-4. To fulfill these requirements, a new approach for representing video information which relies on an object-based representation, has been adopted. Therefore, objectbased watermarking schemes are needed for copyright protection. This paper proposes a novel blind object watermarking scheme for images and video using the in place lifting shape adaptive-discrete wavelet transform (SA-DWT). In order to make the watermark robust and transparent, the watermark is embedded in the average of wavelet blocks using the visual model based on the human visual system. Wavelet coefficients n least significant bits (LSBs) are adjusted in concert with the average. Simulation results shows that the proposed watermarking scheme is perceptually invisible and robust against many attacks such as lossy image/video compression (e.g. JPEG, JPEG2000 and MPEG-4), scaling, adding noise, filtering, etc.
Abstract: The past decade has seen enormous growth in the amount of software produced. However, given the ever increasing complexity of the software being developed and the concomitant rise in the typical project size, managers are becoming increasingly aware of the importance of issues that influence the productivity levels of the project teams involved. By analyzing the latest release of ISBSG data repository, we report on the factors found to significantly influence the productivity among which average team size and language type are the two most essential ones. Building on this we present an original model for evaluating the potential productivity during the project planning stage.
Abstract: IPsec has now become a standard information security
technology throughout the Internet society. It provides a well-defined
architecture that takes into account confidentiality, authentication,
integrity, secure key exchange and protection mechanism against
replay attack also. For the connectionless security services on packet
basis, IETF IPsec Working Group has standardized two extension
headers (AH&ESP), key exchange and authentication protocols. It is
also working on lightweight key exchange protocol and MIB's for
security management. IPsec technology has been implemented on
various platforms in IPv4 and IPv6, gradually replacing old
application-specific security mechanisms. IPv4 and IPv6 are not
directly compatible, so programs and systems designed to one
standard can not communicate with those designed to the other. We
propose the design and implementation of controlled Internet security
system, which is IPsec-based Internet information security system in
IPv4/IPv6 network and also we show the data of performance
measurement. With the features like improved scalability and
routing, security, ease-of-configuration, and higher performance of
IPv6, the controlled Internet security system provides consistent
security policy and integrated security management on IPsec-based
Internet security system.
Abstract: Confucius was a fifth-century BCE Chinese thinker whose influence upon East Asian intellectual and social history is immeasurable. Better known is in China as “Master Kong”. As a culturally symbolic figure, he has been alternately idealized, deified, dismissed, vilified, and rehabilitated over the millennia by both Asian and non-Asian thinkers and regimes. Given his extraordinary impact on Chinese, Korean, Japanese, and Vietnamese thought, it is ironic that so little can be known about Confucius. The tradition that bears his name – “Confucianizm” (Chinese: Rujia) – ultimately traces itself to the sayings and biographical fragments recorded in the text known as the Analects (Chinese: Lunyu). In the Analects, two types of persons are opposed to one another – not in terms of basic potential, but in terms of developed potential. These are the junzi (literally, “lord’s son” or “gentleman”) and the xiaoren (“small person”). The junzi is the person who always manifests the quality of ren in his
person and the displays the quality of lee in his actions. In this article examines the category of the ideal man and the spiritual and moral values of the philosophy of Confucius. According to Confucius high-morality Jun-zi is characterized by two things: a sense of humanity and duty. This article provides an analysis of the ethical category for the ideal man.
Abstract: As we make progressive products for good works, and
future industries want to get higher speed and resolution from various
developments in the robotics as well as precise control system, the
concept of control feedback is getting more important. Within a range
of industrial developments, the concept is most responsible for the
high reliability of a device. We explain an efficient analyzing method
of a rotary encoder such as an incremental type encoder and absolute
type encoder using the LabVIEW program
Abstract: A new tool path planning method for 5-axis flank
milling of a globoidal indexing cam is developed in this paper. The
globoidal indexing cam is a practical transmission mechanism due
to its high transmission speed, accuracy and dynamic performance.
Machining the cam profile is a complex and precise task. The profile
surface of the globoidal cam is generated by the conjugate contact
motion of the roller. The generated complex profile surface is usually
machined by 5-axis point-milling method. The point-milling method
is time-consuming compared with flank milling. The tool path for
5-axis flank milling of globoidal cam is developed to improve the
cutting efficiency. The flank milling tool path is globally optimized
according to the minimum zone criterion, and high accuracy is
guaranteed. The computational example and cutting simulation finally
validate the developed method.
Abstract: Atherosclerosis is the condition in which an artery
wall thickens as the result of a build-up of fatty materials such as
cholesterol. It is a syndrome affecting arterial blood vessels, a
chronic inflammatory response in the walls of arteries, in large part
due to the accumulation of macrophage white blood cells and
promoted by low density (especially small particle) lipoproteins
(plasma proteins that carry cholesterol and triglycerides) without
adequate removal of fats and cholesterol from the macrophages by
functional high density lipoproteins (HDL). It is commonly referred
to as a hardening or furring of the arteries. It is caused by the
formation of multiple plaques within the arteries.
Abstract: The effect of flakes from biologically activated hullless barley grain and malt extract on microbiological safety of yoghurt was studied. Pasteurized milk, freeze-dried yoghurt culture YF-L811 (Chr. Hansen, Denmark), flakes from biologically activated hull-less barley grain (Latvia) and malt extract (Ilgezeem, Latvia) were used for experiments. Yoghurt samples with flakes from biologically activated hull-less barley grain and malt extract were analyzed for total plate count of mesophylic aerobic and facultative anaerobic microorganisms, as well yeasts and moulds population during shelflife. Results showed that the changes of pH and titratable acidity affected the concentration of added malt extract. The lowest pH and the highest titratable acidity were determined in samples YFBG5% ME4% and YFBG5% ME6% on the 14th day. The total plate count decreased in all yoghurt samples except sample YFBG5% ME6%, where was determined the increase of microorganisms from 7th till 14th day. The adding of flakes from biologically activated hull-less barley grain in yoghurt samples caused the higher initial content of yeasts and moulds comparing with control. The growth of yeasts and moulds during shelf-life provided the added malt extract in yoghurt samples. Yoghurt enriched with flakes from biologically activated hull-less barley grain and malt extract from a microbiological perspective is safe product.
Abstract: Cabbage seedlings grown in vitro were exposed to
excess levels of heavy metals, including Cd, Mo, and Zn. High metal
levels affected plant growth at cotyledonary stage. Seedlings under
Cd, Mo, and Zn treatments could not produce root hairs and true
leaves. Under stress conditions, seedlings accumulated a higher
amount of anthocyanins in their cotyledons than those in the control.
The pigments isolated from Cd and Zn stressed seedling cotyledons
appeared as pink, while under Mo stress, was dark pink or purple.
Moreover, excess Mo stress increased antioxidant enzyme activities
of APX, CAT, SOD. These results suggest that, under excess Mo
stress, the induced antioxidant enzyme activity of cabbage seedlings
may function as a protective mechanism to shield the plants from
toxicity and exacerbated growth.
Abstract: In today-s economy plant engineering faces many
challenges. For instance the intensifying competition in this business
is leading to cost competition and needs for a shorter time-to-market.
To remain competitive companies need to make their businesses
more profitable by implementing improvement programs such as
standardization projects. But they have difficulties to tap their full
economic potential for various reasons. One of them is non-holistic
planning and implementation of standardization projects. This paper
describes a new conceptual framework - the layer-model. The model
combines and expands existing proven approaches in order to
improve design, implementation and management of standardization
projects. Based on a holistic approach it helps to systematically
analyze the effects of standardization projects on different business
layers and enables companies to better seize the opportunities offered
by standardization.
Abstract: In this paper we show that adjusting ART in accordance with static network scenario can substantially improve the performance of AODV by reducing control overheads. We explain the relationship of control overheads with network size and request patterns of the users. Through simulation we show that making ART proportionate to network static time reduces the amount of control overheads independent of network size and user request patterns.
Abstract: A learning content management system (LCMS) is an
environment to support web-based learning content development.
Primary function of the system is to manage the learning process as
well as to generate content customized to meet a unique requirement
of each learner. Among the available supporting tools offered by
several vendors, we propose to enhance the LCMS functionality to
individualize the presented content with the induction ability. Our
induction technique is based on rough set theory. The induced rules
are intended to be the supportive knowledge for guiding the content
flow planning. They can also be used as decision rules to help
content developers on managing content delivered to individual
learner.
Abstract: The low power wireless sensor devices which usually
uses the low power wireless private area network (IEEE 802.15.4)
standard are being widely deployed for various purposes and in
different scenarios. IPv6 low power wireless private area network
(6LoWPAN) was adopted as part of the IETF standard for the
wireless sensor devices so that it will become an open standard
compares to other dominated proprietary standards available in the
market. 6LoWPAN also allows the integration and communication of
sensor nodes with the Internet more viable. This paper presents a
comparative study on different available IPv6 platforms for wireless
sensor networks including open and close sources. It also discusses
about the platforms used by these stacks. Finally it evaluates and
provides appropriate suggestions which can be use for selection of
required IPv6 stack for low power devices.
Abstract: The significance of psychology in studying politics
is embedded in philosophical issues as well as behavioural
pursuits. For the former is often associated with Sigmund Freud
and his followers. The latter is inspired by the writings of Harold
Lasswell. Political psychology or psychopolitics has its own
impression on political thought ever since it deciphers the concept
of human nature and political propaganda. More importantly,
psychoanalysis views political thought as a textual content which
needs to explore the latent from the manifest content. In other
words, it reads the text symptomatically and interprets the hidden
truth. This paper explains the paradigm of dream interpretation
applied by Freud. The dream work is a process which has four
successive activities: condensation, displacement, representation
and secondary revision. The texts dealing with political though can
also be interpreted on these principles. Freud's method of dream
interpretation draws its source after the hermeneutic model of
philological research. It provides theoretical perspective and
technical rules for the interpretation of symbolic structures. The
task of interpretation remains a discovery of equivalence of
symbols and actions through perpetual analogies. Psychoanalysis
can help in studying political thought in two ways: to study the text
distortion, Freud's dream interpretation is used as a paradigm
exploring the latent text from its manifest text; and to apply Freud's
psychoanalytic concepts and theories ranging from individual mind
to civilization, religion, war and politics.
Abstract: Phytophthora cinnamomi (P. c) is a plant pathogenic
oomycete that is capable of damaging plants in commercial production
systems and natural ecosystems worldwide. The most common
methods for the detection and diagnosis of P. c infection are
expensive, elaborate and time consuming. This study was carried out
to examine whether species specific and life cycle specific volatile
organic compounds (VOCs) can be absorbed by solid-phase
microextraction fibers and detected by gas chromatography that are
produced by P. c and another oomycete Pythium dissotocum. A
headspace solid-phase microextraction (HS-SPME) together with gas
chromatography (GC) method was developed and optimized for the
identification of the VOCs released by P. c. The optimized parameters
included type of fiber, exposure time, desorption temperature and
desorption time. Optimization was achieved with the analytes of P.
c+V8A and V8A alone. To perform the HS-SPME, six types of fiber
were assayed and compared: 7μm Polydimethylsiloxane (PDMS),
100μm Polydimethylsiloxane (PDMS), 50/30μm
Divinylbenzene/CarboxenTM/Polydimethylsiloxane
DVB/CAR/PDMS), 65μm Polydimethylsiloxane/Divinylbenzene
(PDMS/DVB), 85μm Polyacrylate (PA) fibre and 85μm CarboxenTM/
Polydimethylsiloxane (Carboxen™/PDMS). In a comparison of the
efficacy of the fibers, the bipolar fiber DVB/CAR/PDMS had a higher
extraction efficiency than the other fibers. An exposure time of 16h
with DVB/CAR/PDMS fiber in the sample headspace was enough to
reach the maximum extraction efficiency. A desorption time of 3min
in the GC injector with the desorption temperature of 250°C was
enough for the fiber to desorb the compounds of interest. The chromatograms and morphology study confirmed that the VOCs from
P. c+V8A had distinct differences from V8A alone, as did different
life cycle stages of P. c and different taxa such as Pythium dissotocum.
The study proved that P. c has species and life cycle specific VOCs,
which in turn demonstrated the feasibility of this method as means of