IFRS for SMEs: Challenge for Emerging Countries? Case of Czech Republic and Ukraine

Increase in globalization of capital markets brings the higher requirements on financial information provided for investors who look for a highly comparable information. Paper deals with the advantages and limitations of applying International Financial Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a greatest limit for full adoption of IFRS shall be acknowledged the strong connection of continental accounting to tax system and enormous high administrative burden for IFRS appliers.

In vivo Antidiabetic and Antioxidant Potential of Pseudovaria macrophylla Extract

This study has investigated the antidiabetic and antioxidant potential of Pseudovaria macrophylla bark extract on streptozotocin–nicotinamide induced type 2 diabetic rats. LCMSQTOF and NMR experiments were done to determine the chemical composition in the methanolic bark extract. For in vivo experiments, the STZ (60 mg/kg/b.w, 15 min after 120 mg/kg/1 nicotinamide, i.p.) induced diabetic rats were treated with methanolic extract of Pseuduvaria macrophylla (200 and 400 mg/kg·bw) and glibenclamide (2.5 mg/kg) as positive control respectively. Biochemical parameters were assayed in the blood samples of all groups of rats. The pro-inflammatory cytokines, antioxidant status and plasma transforming growth factor βeta-1 (TGF-β1) were evaluated. The histological study of the pancreas was examined and its expression level of insulin was observed by immunohistochemistry. In addition, the expression of glucose transporters (GLUT 1, 2 and 4) were assessed in pancreas tissue by western blot analysis. The outcomes of the study displayed that the bark methanol extract of Pseuduvaria macrophylla has potentially normalized the elevated blood glucose levels and improved serum insulin and C-peptide levels with significant increase in the antioxidant enzyme, reduced glutathione (GSH) and decrease in the level of lipid peroxidation (LPO). Additionally, the extract has markedly decreased the levels of serum pro-inflammatory cytokines and transforming growth factor beta-1 (TGF-β1). Histopathology analysis demonstrated that Pseuduvaria macrophylla has the potential to protect the pancreas of diabetic rats against peroxidation damage by downregulating oxidative stress and elevated hyperglycaemia. Furthermore, the expression of insulin protein, GLUT-1, GLUT-2 and GLUT-4 in pancreatic cells was enhanced. The findings of this study support the anti-diabetic claims of Pseudovaria macrophylla bark.

Soccer Video Edition Using a Multimodal Annotation

In this paper, we present an approach for soccer video edition using a multimodal annotation. We propose to associate with each video sequence of a soccer match a textual document to be used for further exploitation like search, browsing and abstract edition. The textual document contains video meta data, match meta data, and match data. This document, generated automatically while the video is analyzed, segmented and classified, can be enriched semi automatically according to the user type and/or a specialized recommendation system.

Thermal Analysis of the Current Path from Circuit Breakers Using Finite Element Method

This paper describes a three-dimensional thermal model of the current path included in the low voltage power circuit breakers. The model can be used to analyse the thermal behaviour of the current path during both steady-state and transient conditions. The current path lengthwise temperature distribution and timecurrent characteristic of the terminal connections of the power circuit breaker have been obtained. The influence of the electric current and voltage drop on main electric contact of the circuit breaker has been investigated. To validate the three-dimensional thermal model, some experimental tests have been done. There is a good correlation between experimental and simulation results.

Current Density Effect on Nickel Electroplating Using Post Supercritical CO2 Mixed Watts Electrolyte

In this study, a nickel film with nano-crystalline grains, high hardness and smooth surface was electrodeposited using a post supercritical carbon dioxide (CO2) mixed Watts electrolyte. Although the hardness was not as high as its Sc-CO2 counterpart, the thin coating contained significantly less number of nano-sized pinholes. By measuring the escape concentration of the dissolved CO2 in post Sc-CO2 mixed electrolyte with the elapsed time, it was believed that the residue of dissolved CO2 bubbles should closely relate to the improvement in hardness and surface roughness over its conventional plating counterpart. Therefore, shortening the duration of electroplating with the raise of current density up to 0.5 A/cm2 could effectively retain more post Sc-CO2 mixing effect. This study not only confirms the roles of dissolved CO2 bubbles in electrolyte but also provides a potential process to overcome most issues associated with the cost in building high-pressure chamber for large size products and continuous plating using supercritical method.

Adaptive Climate Responsive Vernacular Construction in High Altitude

In the traditional architecture, buildings were designed to achieve human comfort by using locally available building materials and construction technology which were more responsive to their climatic and geographic condition. This paper will try to bring out the wisdom of the local masons and builders, often the inhabitants themselves, about their way of living, and shaping their built environment, indoor and outdoor spaces, as a response to the local climatic conditions, from the findings of a field settlement.

Workstation Design Based On Ergonomics in Animal Feed Packing Process

The intention of this study to design the probability optimized sewing sack-s workstation based on ergonomics for productivity improvement and decreasing musculoskeletal disorders. The physical dimensions of two workers were using to design the new workstation. The physical dimensions are (1) sitting height, (2) mid shoulder height sitting, (3) shoulder breadth, (4) knee height, (5) popliteal height, (6) hip breadth and (7) buttock-knee length. The 5th percentile of buttock knee length sitting (51 cm), the 50th percentile of mid shoulder height sitting (62 cm) and the 95th percentile of popliteal height (43 cm) and hip breadth (45 cm) applied to design the workstation for sewing sack-s operator and the others used to adjust the components of this workstation. The risk assessment by RULA before and after using the probability optimized workstation were 7 and 7 scores and REBA scores were 11 and 5, respectively. Body discomfort-abnormal index was used to assess muscle fatigue of operators before adjustment workstation found that neck muscles, arm muscles area, muscles on the back and the lower back muscles fatigue. Therefore, the extension and flexion exercise was applied to relief musculoskeletal stresses. The workers exercised 15 minutes before the beginning and the end of work for 5 days. After that, the capability of flexion and extension muscles- workers were increasing in 3 muscles (arm, leg, and back muscles).

A PIM (Processor-In-Memory) for Computer Graphics : Data Partitioning and Placement Schemes

The demand for higher performance graphics continues to grow because of the incessant desire towards realism. And, rapid advances in fabrication technology have enabled us to build several processor cores on a single die. Hence, it is important to develop single chip parallel architectures for such data-intensive applications. In this paper, we propose an efficient PIM architectures tailored for computer graphics which requires a large number of memory accesses. We then address the two important tasks necessary for maximally exploiting the parallelism provided by the architecture, namely, partitioning and placement of graphic data, which affect respectively load balances and communication costs. Under the constraints of uniform partitioning, we develop approaches for optimal partitioning and placement, which significantly reduce search space. We also present heuristics for identifying near-optimal placement, since the search space for placement is impractically large despite our optimization. We then demonstrate the effectiveness of our partitioning and placement approaches via analysis of example scenes; simulation results show considerable search space reductions, and our heuristics for placement performs close to optimal – the average ratio of communication overheads between our heuristics and the optimal was 1.05. Our uniform partitioning showed average load-balance ratio of 1.47 for geometry processing and 1.44 for rasterization, which is reasonable.

Environmental Management in Arid Regions:The Question of Water

Only recently have water ethics received focused interest in the international water community. Because water is metabolically basic to life, an ethical dimension persists in every decision related to water. Water ethics at once express human society-s approach to water and act as guidelines for behaviour. Ideas around water are often implicit and embedded as assumptions. They can be entrenched in behaviour and difficult to contest because they are difficult to “see". By explicitly revealing the ethical ideas underlying water-related decisions, human society-s relationship with water, and with natural systems of which water is part, can be contested and shifted or be accepted with conscious intention by human society. In recent decades, improved understanding of water-s importance for ecosystem functioning and ecological services for human survival is moving us beyond this growth-driven, supplyfocused management paradigm. Environmental ethics challenge this paradigm by extending the ethical sphere to the environment and thus water or water Resources management per se. An ethical approach is a legitimate, important, and often ignored approach to effect change in environmental decision making. This qualitative research explores principles of water ethics and examines the underlying ethical precepts of selected water policy examples. The constructed water ethic principles act as a set of criteria against which a policy comparison can be established. This study shows that water Resources management is a progressive issue by embracing full public participation and a new planning model, and knowledgegeneration initiatives.

Hybrid Power – Application for Tourism in Isolated Areas

The rapidly increasing costs of power line extensions and fossil fuel, combined with the desire to reduce carbon dioxide emissions pushed the development of hybrid power system suited for remote locations, the purpose in mind being that of autonomous local power systems. The paper presents the suggested solution for a “high penetration" hybrid power system, it being determined by the location of the settlement and its “zero policy" on carbon dioxide emissions. The paper focuses on the technical solution and the power flow management algorithm of the system, taking into consideration local conditions of development.

Implementation of a New Neural Network Function Block to Programmable Logic Controllers Library Function

Programmable logic controllers are the main controllers in the today's industries; they are used for several applications in industrial control systems and there are lots of examples exist from the PLC applications in industries especially in big companies and plants such as refineries, power plants, petrochemical companies, steel companies, and food and production companies. In the PLCs there are some functions in the function library in software that can be used in PLC programs as basic program elements. The aim of this project are introducing and implementing a new function block of a neural network to the function library of PLC. This block can be applied for some control applications or nonlinear functions calculations after it has been trained for these applications. The implemented neural network is a Perceptron neural network with three layers, three input nodes and one output node. The block can be used in manual or automatic mode. In this paper the structure of the implemented function block, the parameters and the training method of the network are presented by considering the especial method of PLC programming and its complexities. Finally the application of the new block is compared with a classic simulated block and the results are presented.

Multi-Stakeholder Road Pricing Game: Solution Concepts

A road pricing game is a game where various stakeholders and/or regions with different (and usually conflicting) objectives compete for toll setting in a given transportation network to satisfy their individual objectives. We investigate some classical game theoretical solution concepts for the road pricing game. We establish results for the road pricing game so that stakeholders and/or regions playing such a game will beforehand know what is obtainable. This will save time and argument, and above all, get rid of the feelings of unfairness among the competing actors and road users. Among the classical solution concepts we investigate is Nash equilibrium. In particular, we show that no pure Nash equilibrium exists among the actors, and further illustrate that even “mixed Nash equilibrium" may not be achievable in the road pricing game. The paper also demonstrates the type of coalitions that are not only reachable, but also stable and profitable for the actors involved.

Design and Implementation a Fully Autonomous Soccer Player Robot

Omni directional mobile robots have been popularly employed in several applications especially in soccer player robots considered in Robocup competitions. However, Omni directional navigation system, Omni-vision system and solenoid kicking mechanism in such mobile robots have not ever been combined. This situation brings the idea of a robot with no head direction into existence, a comprehensive Omni directional mobile robot. Such a robot can respond more quickly and it would be capable for more sophisticated behaviors with multi-sensor data fusion algorithm for global localization base on the data fusion. This paper has tried to focus on the research improvements in the mechanical, electrical and software design of the robots of team ADRO Iran. The main improvements are the world model, the new strategy framework, mechanical structure, Omni-vision sensor for object detection, robot path planning, active ball handling mechanism and the new kicker design, , and other subjects related to mobile robot

Cognitive Behaviour Therapy to Treat Social Anxiety Disorder: A Psychology Case

Rational Emotive Behaviour Therapy is the first cognitive behavior therapy which was introduced by Albert Ellis. This is a systematic and structured psychotherapy which is effective in treating various psychological problems. A patient, 25 years old male, experienced intense fear and situational panic attack to return to his faculty and to face his class-mates after a long absence (2 years). This social anxiety disorder was a major factor that impeded the progress of his study. He was treated with the use of behavioural technique such as relaxation breathing technique and cognitive techniques such as imagery, cognitive restructuring, rationalization technique and systematic desensitization. The patient reported positive improvement in the anxiety disorder, able to progress well in studies and lead a better quality of life as a student.

Surface Plasmon Polariton Excitation by a Phase Shift Grating

We focus on the excitation and propagation properties of surface plasmon polariton (SPP). We have developed a SPP excitation device in combination with a grating structures fabricated by using the scanning probe lithography. Perturbation approach was used to investigate the coupling properties of SPP with a spatial harmonic wave supported by a metallic grating. A phase shift grating SPP coupler has been fabricated and the optical property was evaluated by the Fraunhofer diffraction formula. We have been experimentally confirmed the induced stop band by diffraction measurement. We have also observed the wavenumber shift of the resonance condition of SPP owing to effect of a phase shift.

Green Computing: From Current to Future Trends

During recent years, attention in 'Green Computing' has moved research into energy-saving techniques for home computers to enterprise systems' Client and Server machines. Saving energy or reduction of carbon footprints is one of the aspects of Green Computing. The research in the direction of Green Computing is more than just saving energy and reducing carbon foot prints. This study provides a brief account of Green Computing. The emphasis of this study is on current trends in Green Computing; challenges in the field of Green Computing and the future trends of Green Computing.

SWNT Sensors for Monitoring the Oxidation of Edible Oils

There are several means to measure the oxidation of edible oils, such as the acid value, the peroxide value, and the anisidine value. However, these means require large quantities of reagents and are time-consuming tasks. Therefore, a more convenient and time-saving way to measure the oxidation of edible oils is required. In this report, an edible oil condition sensor was fabricated by using single-walled nanotubes (SWNT). In order to test the sensor, oxidized edible oils, each one at a different acid value, were prepared. The SWNT sensors were immersed into these oxidized oils and the resistance changes in the sensors were measured. It was found that the conductivity of the sensors decreased as the oxidation level of oil increased. This result suggests that a change of the oil components induced by the oxidation process in edible oils is related to the conductivity change in the SWNT sensor.

Modeling Corporate Memories using the ReCaRo Model, Some Experiments

This paper presents a model of case based corporate memory named ReCaRo (REsource, CAse, ROle). The approach suggested in ReCaRo decomposes the domain to model through a set of components. These components represent the objects developed by the company during its activity. They are reused, and sometimes, while bringing adaptations. These components are enriched by knowledge after each reuse. ReCaRo builds the corporate memory on the basis of these components. It models two types of knowledge: 1) Business Knowledge, which constitutes the main knowledge capital of the company, refers to its basic skill, thus, directly to the components and 2) the Experience Knowledge which is a specialised knowledge and represents the experience gained during the handling of business knowledge. ReCaRo builds corporate memories which are made up of five communicating ones.

Fifth Order Variable Step Block Backward Differentiation Formulae for Solving Stiff ODEs

The implicit block methods based on the backward differentiation formulae (BDF) for the solution of stiff initial value problems (IVPs) using variable step size is derived. We construct a variable step size block methods which will store all the coefficients of the method with a simplified strategy in controlling the step size with the intention of optimizing the performance in terms of precision and computation time. The strategy involves constant, halving or increasing the step size by 1.9 times the previous step size. Decision of changing the step size is determined by the local truncation error (LTE). Numerical results are provided to support the enhancement of method applied.

Performance Analysis of Wireless Ad-Hoc Network Based on EDCA IEEE802.11e

IEEE 802.11e is the enhanced version of the IEEE 802.11 MAC dedicated to provide Quality of Service of wireless network. It supports QoS by the service differentiation and prioritization mechanism. Data traffic receives different priority based on QoS requirements. Fundamentally, applications are divided into four Access Categories (AC). Each AC has its own buffer queue and behaves as an independent backoff entity. Every frame with a specific priority of data traffic is assigned to one of these access categories. IEEE 802.11e EDCA (Enhanced Distributed Channel Access) is designed to enhance the IEEE 802.11 DCF (Distributed Coordination Function) mechanisms by providing a distributed access method that can support service differentiation among different classes of traffic. Performance of IEEE 802.11e MAC layer with different ACs is evaluated to understand the actual benefits deriving from the MAC enhancements.