Abstract: There is limited evidence from various countries
about the possible impact of various criteria to be used to determine
the scope of the IFRS for SMEs issued in 2009 and, research is
needed in this area. We provide evidence from Romania, an
emerging economy member of the European Union. The aim of this
paper is to analyze in a local setting if size is a relevant factor for
deciding between local and global standards for SMEs. Our results
indicate that size is a moderate indicator of the existence of possible
users interested in financial statements and that there is a difference
between the scopes of the standard determined on various criteria..
Also, we suggest that the international exposure is quite reduced in
the case of SMEs, but is sufficient to suggest that at least some SMEs
would benefit from international comparability of financial
statements
Abstract: The objective of this study was to determine the accuracy to estimation fetal weight by Johnson-s method and compares it with actual birth weight. The sample group was 126 infants delivered in Dan KhunThot hospital from January March 2012. Fetal weight was estimated by measuring fundal height according to Johnson-s method. The information was collected by studying historical delivery records and then analyzed by using the statistics of frequency, percentage, mean, and standard deviation. Finally, the difference was analyzed by a paired t-test.The results showed had an average birth weight was 3093.57 ± 391.03 g (mean ± SD) and 3,455 ± 454.55 g average estimated fetal weight by Johnson-s method higher than average actual birth weight was 384.09 grams. When classifying the infants according to birth weight found that low birth weight ( 4000 g) actual birth weight was more than estimated fetal weight. The difference was found between actual birth weight and estimation fetal weight of the minimum weight in high birth weight ( > 4000 g) , the appropriate birth weight (2500-3999g) and low birth weight (
Abstract: This research was conducted in the Lower Ping River
Basin downstream of the Bhumibol Dam and the Lower Wang River
Basin in Tak Province, Thailand. Most of the tributary streams of the
Ping can be considered as ungauged catchments. There are 10-
pumping station installation at both river banks of the Ping in Tak
Province. Recently, most of them could not fully operate due to the
water amount in the river below the level that would be pumping,
even though included water from the natural river and released flow
from the Bhumibol Dam. The aim of this research was to increase the
performance of those pumping stations using weir projects in the
Ping. Therefore, the river analysis system model (HEC-RAS) was
applied to study the hydraulic behavior of water surface profiles in
the Ping River with both cases of existing conditions and proposed
weirs during the violent flood in 2011 and severe drought in 2013.
Moreover, the hydrologic modeling system (HMS) was applied to
simulate lateral streamflow hydrograph from ungauged catchments of
the Ping. The results of HEC-RAS model calibration with existing
conditions in 2011 showed best trial roughness coefficient for the
main channel of 0.026. The simulated water surface levels fitted to
observation data with R2 of 0.8175. The model was applied to 3
proposed cascade weirs with 2.35 m in height and found surcharge
water level only 0.27 m higher than the existing condition in 2011.
Moreover, those weirs could maintain river water levels and increase
of those pumping performances during less river flow in 2013.
Abstract: In recent years, real estate prediction or valuation has
been a topic of discussion in many developed countries. Improper
hype created by investors leads to fluctuating prices of real estate,
affecting many consumers to purchase their own homes. Therefore,
scholars from various countries have conducted research in real estate
valuation and prediction. With the back-propagation neural network
that has been popular in recent years and the orthogonal array in the
Taguchi method, this study aimed to find the optimal parameter
combination at different levels of orthogonal array after the system
presented different parameter combinations, so that the artificial
neural network obtained the most accurate results. The experimental
results also demonstrated that the method presented in the study had a
better result than traditional machine learning. Finally, it also showed
that the model proposed in this study had the optimal predictive effect,
and could significantly reduce the cost of time in simulation operation.
The best predictive results could be found with a fewer number of
experiments more efficiently. Thus users could predict a real estate
transaction price that is not far from the current actual prices.
Abstract: This paper explores the importance of privacy in a
contemporary online world. Crucial to the discussion is the idea of
the Lacanian postmodern fragmented self and the problem of how to
ensure that we have room to fully explore various aspects of our
personalities in an environment which is–or at least feels--safe and
free from observation by others. The paper begins with an
exploration of the idea of the self with particular regard to the ways
in which contemporary life and technology seems to have multiplied
the various faces or masks which we present in different contexts. A
brief history of privacy and surveillance follows. Finally, the paper
ends with an affirmation of the importance of private space as an
essential component of our spiritual and emotional well-being in
today-s wired world.
Abstract: Fluid flow in cylinders of elliptic cross-section was investigated. Fluid used is Liquefied petroleum gas (LPG). LPG found in Nigeria contains majorly butane with percentages of propane. Commercial available code FLUENT which uses finite volume method was used to solve fluid flow governing equations. There has been little attention paid to fluid flow in cylindrical elliptic pipes. The present work aims to predict the LPG gas flow in cylindrical pipes of elliptic cross-section. Results of flow parameters of velocity and pressure distributions are presented. Results show that the pressure drop in elliptic pipes is higher than circular pipe of the same cross-sectional area. This is an important result as the pressure drop is related to the pump power needed to drive the flow. Results show that the velocity increases towards centre of the pipe as the flow moves downstream, and also increases towards the outlet of the pipe.
Abstract: The objective of this study was to examine the interaction between mode of illness onset and psychiatric comorbidity on the health outcomes of persons with ME/CFS. A total of 114 individuals with ME/CFS participated in this study. Individuals completed a battery of baseline measures including the fatigue severity scale and measures of disability. Findings indicated that those with sudden illness onset had more impaired physical health functioning. In addition, among individuals with sudden onset, those without psychiatric comorbidity had greater fatigue severity and lower overall physical health than those with psychiatric comordibity. In contrast, among individuals with gradual illness onset, those with psychiatric comorbity had higher fatigue severity than those without comorbid psychiatric disorders. The health outcomes of individuals who have ME/CFS with or without psychiatric comorbidity are impacted by the mode of illness onset and this suggest that it is important to examine these factors in future research.
Abstract: An analysis of a synchronous generator in a bond
graph approach is proposed. This bond graph allows to determine the
simplified models of the system by using singular perturbations.
Firstly, the nonlinear bond graph of the generator is linearized. Then,
the slow and fast state equations by applying singular perturbations
are obtained. Also, a bond graph to get the quasi-steady state of the
slow dynamic is proposed. In order to verify the effectiveness of the
singularly perturbed models, simulation results of the complete
system and reduced models are shown.
Abstract: This paper presents a mean for reducing the torque
variation during the revolution of a vertical-axis wind turbine
(VAWT) by increasing the blade number. For this purpose, twodimensional
CDF analysis have been performed on a straight-bladed
Darreius-type rotor. After describing the computational model, a
complete campaign of simulations based on full RANS unsteady
calculations is proposed for a three, four and five-bladed rotor
architecture characterized by a NACA 0025 airfoil. For each
proposed rotor configuration, flow field characteristics are
investigated at several values of tip speed ratio, allowing a
quantification of the influence of blade number on flow geometric
features and dynamic quantities, such as rotor torque and power.
Finally, torque and power curves are compared for the analyzed
architectures, achieving a quantification of the effect of blade number
on overall rotor performance.
Abstract: Nowadays the construction industry is growing specially among developing counties. Iran also has a critical role in these industries in terms of workers disorders. Work-related musculoskeletal disorders (WMSDs) assign 7% of the whole diseases in the society, which make some limitations. One of the main factors, which are ended to WMSDs, is awkward posture. Steel bar bending is considered as one of the prominent performance among construction workers. In this case study we conducted to find the major tasks of bar benders and the most important related risk factors. This study was carried out among twenty workers (18-45 years) as our volunteer samples in some construction sites with less than 6 floors in two regions of Tehran municipality. The data was gathered through in depth observation, interview and questionnaire. Also postural analysis was done by OWAS. In another part of study we used NMQ for gathering some data about psychosocial effects of work related disorders. Our findings show that 64% of workers were not aware of work risks, also about 59% of workers had troubles in their wrists, hands, and especially among workers who worked in steel bar bending. In 46% cases low back pain were prevalence. Considering with gathered data and results, awkward postures and long term tasks and its duration are known as the main risk factors in WMSDs among construction workers, so work-rest schedule and also tools design should be considered to make an ergonomic condition for the mentioned workers.
Abstract: Creation of information society, or in other words, a
society based on knowledge, has wide consequences, both on
individual and complete society, and in general – on a economy of
one country. Development and implementation of ICT represents a
stimulant for economic growth. On individual level, knowledge,
skills and information gathered using ICT, are expanding individual
possibilities of persons, enabling them to have access to timely
sensitive information, such as market prices or investment
conditions, possibilities to access Government-s or private
development funds, etc. By doing so, productivity is increased both
on individual and national level and therefore social wellbeing in
general. In one word, creation of information society - a knowledge
society is happening.
This work will describe challenges and strategies that will follow
the development as well as obstacles in creating information society
– knowledge society in Montenegro.
Abstract: This paper presents a study of laminar to turbulent transition on a profile specifically designed for wind turbine blades, the DU91-W2-250, which belongs to a class of wind turbine dedicated airfoils, developed by Delft University of Technology. A comparison between the experimental behavior of the airfoil studied at Delft wind tunnel and the numerical predictions of the commercial CFD solver ANSYS FLUENT® has been performed. The prediction capabilities of the Spalart-Allmaras turbulence model and of the γ-θ Transitional model have been tested. A sensitivity analysis of the numerical results to the spatial domain discretization has also been performed using four different computational grids, which have been created using the mesher GAMBIT®. The comparison between experimental measurements and CFD results have allowed to determine the importance of the numerical prediction of the laminar to turbulent transition, in order not to overestimate airfoil friction drag due to a fully turbulent-regime flow computation.
Abstract: This work shows a basic philosophical difficulty in the constructivist foundations of the cognitive posracionalist psychology of Vittorio Guidano. This is a difficulty caused by the problem of the existential crisis. It will be analyzed how Guidano-s suggestions about this problem depend on felt experience. Then it will appear how Guidano-s philosophy and psychotherapy must turn towards a phenomenological approach. Finally, some references are given about Eugen Gendlin-s philosophy which could be considered as a radical way to confront these questions.
Abstract: The objective of this paper is to establish a possible relationship between sustainable business practice and firm performance. Using a field survey methodology, a sample of sixty manufacturing companies in Nigeria was studied. The firms were categorised into two groups, environmentally 'responsible' and 'irresponsible' firms. An investigation was undertaken into the possible relationship between firm performance and three selected indicators of sustainable business practice: employee health and safety (EHS), waste management (WM), and community development (CD), common within the 30 'responsible' firms. Findings from empirical results reveal that the sustainable practices of the 'responsible' firms are significantly related with firm performance. In addition, sustainable practices are inversely related with fines and penalties. The paper concludes that, within the Nigerian setting at least, sustainability affects corporate performance and sustainability may be a possible tool for corporate conflict resolution as evidenced in the reduction of fines, penalties and compensations. The paper therefore recommends research into the relationship between sustainability and conflict management.
Abstract: For a determined intermediate band position, the effects of electron filling factor and sunlight concentration on the active region thickness and efficiency of the quantum-dot intermediate band solar cell are calculated. For each value of electron filling factor, the maximum point of efficiency obtained and resulted in the optimum thickness of the cell under three different sunlight concentrations. We show the importance of filling factor as a parameter to be more considered. The photon recycling effect eliminated in all calculations.
Abstract: The strawberry jam is rich in bioactive compounds. It
is economically and commercially important and widely consumed.
Different strawberries cultivars can be used for its preparation,
however, a careful selection should be performed to guarantee the
preservation of bioactive compounds during jam storage. Two
strawberry cultivars (Camarosa and American 13) were analyzed by
HPLC, three anthocyanins: cyanidin-3-glucoside, pelargonidin-3-
glucoside and pelargonidin-3-rutinoside were quantified. Camarosa
strawberries presented significantly higher concentration of
anthocyanins (p
Abstract: Eight Etawah cross bred does were divided into two
groups based on body condition score (BCS). Group I (BSC 2, body
weight 25-30 kg; n = 4), and Group II (BSC 3, body weight, 35-40 kg, n=4). All does received intravaginal controlled internal drug
release devices (CIDR) for 10 days, and a prostaglandin F2α at 48 h before CIDR removal. Estrus detection was carried out using
vasectomized buck. Vaginal epithelium was taken to determine estrus cycle. Blood samples were taken every 3-6 hours, started from
moment of CIDR removal until the end of estrus. The results showed vaginal histological indicated estrus occurred at the hours of 25 to 60
and 30 to 70 post CIDR removal in BCS 2 and 3, respectively. Progesterone peak of BCS 2 and BCS 3 were 0.18±0.31 and
0.48±0.31 ng/mL on the hour 0 post CIDR removal. Estradiol -17ß
peak of each group was 53.25±35.08 and 89.91±92.84 pg/mL at 48
post CIDR removal. LH surge only occurred on BCS 3 groups, the LH concentrations were 9.9± 9.1; 4.5± 4.0; and 18.2± 9.1 ng/mL at
45, 48 and 51 hours post CIDR removal, respectively. It was concluded that the BCS had effects on vaginal histological changes
and LH surge.
Abstract: The alumosilicate ceramics with mullite crystalline phase are used in various branches of science and technique. The mullite refractory ceramics with high porosity serve as a heat insulator and as a constructional materials [1], [2]. The purpose of the work was to sinter high porosity ceramic and to increase the quantity of mullite phase in this mullite, mullite-corundum ceramics. Two types of compositions were prepared at during the experiment. The first type is compositions with commercial alumina and silica oxides. The second type is from mixing these oxides with 10, 20 and 30 wt.%. of kaolin. In all samples the Al2O3 and SiO2 were in 2.57:1 ratio, because that was conformed to mullite stechiometric compositions (3Al2O3.2SiO2). The types of alumina oxides were α-Al2O3 (d50=4µm) and γ-Al2O3 (d50=80µm). Ratios of α-: γ-Al2O3 were (1:1) or (1:3). The porous materials were prepared by slip casting of suspension of raw materials. The aluminium paste (0.18 wt.%) was used as a pore former. Water content in the suspensions was 26-47 wt.%. Pore formation occurred as a result of hydrogen formation in chemical reaction between aluminium paste and water [2]. The samples were sintered at the temperature of 1650°C and 1750°C for one hour. The increasing amount of kaolin, α-: γ-Al2O3 at the ratio (1:3) and sintering at the highest temperature raised the quantity of mullite phase. The mullite phase began to dominate over the corundum phase.
Abstract: Bead-on-plate welds were carried out on AISI 316L
(N) austenitic stainless steel (ASS) using flux cored arc welding
(FCAW) process. The bead on plates weld was conducted as per L25
orthogonal array. In this paper, the weld bead geometry such as depth
of penetration (DOP), bead width (BW) and weld reinforcement (R)
of AISI 316L (N) ASS are investigated. Taguchi approach is used as
statistical design of experiment (DOE) technique for optimizing the
selected welding input parameters. Grey relational analysis and
desirability approach are applied to optimize the input parameters
considering multiple output variables simultaneously. Confirmation
experiment has also been conducted to validate the optimized
parameters.
Abstract: Climate change could lead to changes in cultural
environments and landscapes as we know them.Climate change
presents an immediate and significant threat to our natural and built
environments and to the ways of life which co-exist with these
environments. In most traditional buildings, the harmony of texture
with nature and environment has been ever considered; so houses and
cities have been mixed with their natural environment so
astonishingly and the selection and usage of materials have been in
such a way that they have provided the utmost conformity with the
environment, as the result the created areas have a unique beauty and
attraction.The extent to which climate change contributes to
destruction procedure on Iran-s historic buildings.is a subject of
current discussion. Cities, towns and built-up areas also have their
own characteristics that might make them particularly vulnerable to
climate change.