Abstract: In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought
Abstract: Depression is a serious mental health problem that
affects people of all ages, including children and adolescents. Studies
showed that female gender is one of the risk factors may influence
the development of depression in adolescents. However, some of the
studies from Turkey suggested that gender does not lead to any
significant difference in the youth depression level. Therefore, the
presented study investigated whether girls differ from boys in respect
of depression. The association between genders and test scores for
the adolescents in a population of primary and secondary school
students was also evaluated. The study was consisting of 254
adolescents (122 boys and 132 girls) with a mean age of 13.86±1.43
(Mean±SD) ranging from 12-16 years. Psychological assessment was
performed using Children-s Depression Inventory (CDI). Chi-square
and Student-s t-test statistics were employed to analyze the data. The
mean of the CDI scores of the girls were higher than boys- CDI
scores (t = -4.580, p = 0.001). Higher ratio appeared for the girls
when they compared with boy group-s depression levels using a CDI
cut-off point of 19 (p = 0.001, Odds Ratio = 2,603). The findings of
the present study suggested that adolescent girls have high level of
depression than adolescent boys aged between 12-16 years in
Turkey. Although some studies reported that there is no any
differences depression level between adolescent boys and girls in
Turkey, result of the present study showed that adolescent girls have
high level of depression than adolescent boys in Turkey.
Abstract: Climate change causes severe effects on natural
habitats, especially wetlands. These challenges require the adaptation
of their management to probable effects of climate change. A
compilation of necessary changes in land management was collected
in a Hungarian area being both national park and Natura 2000 SAC
and SCI site in favor of increasing the resilience and reducing
vulnerability. Several factors, such as ecological aspects, nature
conservation and climatic adaptation should be combined with social
and economic factors during the process of developing climate
change adapted management on vulnerable wetlands. Planning
adaptive management should be determined by a priority order of
conservation aims and evaluation of factors at the determined
planning unit. Mowing techniques, frequency and exact date should
be observed as well as grazing species and their breed, due to
different grazing, group forming and trampling habits. Integrating
landscape history and historical land development into the planning
process is essential.
Abstract: Intelligent Transportation System integrates various modern advanced technologies into the ground transportation system, and it will be the goal of urban transport system in the future because of its comprehensive effects. However, it also brings some problems, such as project performance assessment, fairness of benefiting groups, fund management, which are directly related to its operation and implementation. Wuhan has difficulties in organizing transportation because of its nature feature (river and lake), therefore, calling Service of Taxi plays an important role in transportation. This paper researches on calling Service of Taxi in Wuhan, based on quantitative and qualitative analysis. It analyzes its operations management systematically, including business model, finance, usage analysis and users evaluation. As for business model, it is that the government leads the operation at the initial stage, and the third part dominates the operation at the mature stage, which not only eases the pressure of the third part and benefits the spread of the calling service at the initial stage, but also alleviates financial pressure of government and improve the efficiency of the operation at the mature stage. As for finance, it draws that this service will bring heavy financial burden of equipments, but it will be alleviated in the future because of its spread. As for usage analysis, through data comparison, this service can bring some benefits for taxi drivers, and time and spatial distribution of usage have certain features. As for user evaluation, it analyzes using group and the reason why choosing it. At last, according to the analysis above, the paper puts forward the potentials, limitations, and future development strategies for it.
Abstract: This work presents the first results from the long-term laboratory experiment dealing with impact of drought on soil properties. Three groups of the treatment (A, B and C) with different regime of irrigation were prepared. The soil water content was maintained at 70 % of soil water holding capacity in group A, at 40 % in group B. In group C, soil water regime was maintained in the range of wilting point. Each group of the experiment was divided into three variants (A1 = B1, C1; A2 = B2, C2 etc.) with three repetitions: Variants A1 (B1, C1) were a controls without addition of another fertilizer. Variants A2 (B2, C2) were fertilized with mineral nitrogen fertilizer DAM 390 (0.140 Mg of N per ha) and variants A3 (B3, C3) contained 45 g of Cp per a pot.
The significant differences (ANOVA, P
Abstract: The purposes of this study are 1) to study the impact
of the 3-community-core model: House (H), Temple (T), and School
(S) with the co-operation of official departments on community
development to ASEAN economic community involvement and 2) to
study the procedures and extension of the model. The research which
is a qualitative research is based on the formal and informal
interviews. Local people in a community are observed. Group
interview is, also, operated by executors and cooperators in the
school in the community. In terms of social and cultural dimension,
the 3-community-core model consisting of house, temple and school
is the base of Thai cultures bringing about understanding, happiness
and unity to the community. The result of this research is that the
official departments in accompanied with this model developers
cooperatively work together in the community to support such factors
as budget, plan, activities. Moreover, the need of community, and the
continual result to sustain the community are satisfied by the model
implementation. In terms of the procedures of the model
implementation, executors and co-operators can work, coordinate,
think, and launch their public relation altogether. Concerning the
model development, this enables the community to achieve its goal to
prepare the community’s readiness for ASEAN Economic
Community involvement.
Abstract: A dissimilarity measure between the empiric
characteristic functions of the subsamples associated to the different
classes in a multivariate data set is proposed. This measure can be
efficiently computed, and it depends on all the cases of each class. It
may be used to find groups of similar classes, which could be joined
for further analysis, or it could be employed to perform an
agglomerative hierarchical cluster analysis of the set of classes. The
final tree can serve to build a family of binary classification models,
offering an alternative approach to the multi-class SVM problem. We
have tested this dendrogram based SVM approach with the oneagainst-
one SVM approach over four publicly available data sets,
three of them being microarray data. Both performances have been
found equivalent, but the first solution requires a smaller number of
binary SVM models.
Abstract: The link between Gröbner basis and linear algebra was
described by Lazard [4,5] where he realized the Gr¨obner basis
computation could be archived by applying Gaussian elimination over
Macaulay-s matrix .
In this paper, we indicate how same technique may be used to
SAGBI- Gröbner basis computations in invariant rings.
Abstract: Psoriasis is a chronic inflammatory skin condition
which affects 2-3% of population around the world. Psoriasis Area
and Severity Index (PASI) is a gold standard to assess psoriasis
severity as well as the treatment efficacy. Although a gold standard,
PASI is rarely used because it is tedious and complex. In practice,
PASI score is determined subjectively by dermatologists, therefore
inter and intra variations of assessment are possible to happen even
among expert dermatologists. This research develops an algorithm to
assess psoriasis lesion for PASI scoring objectively. Focus of this
research is thickness assessment as one of PASI four parameters
beside area, erythema and scaliness. Psoriasis lesion thickness is
measured by averaging the total elevation from lesion base to lesion
surface. Thickness values of 122 3D images taken from 39 patients
are grouped into 4 PASI thickness score using K-means clustering.
Validation on lesion base construction is performed using twelve
body curvature models and show good result with coefficient of
determinant (R2) is equal to 1.
Abstract: This paper argues that fostering mutual understanding in landscape planning is as much about the planners educating stakeholder groups as the stakeholders educating the planners. In other words it is an epistemological agreement as to the meaning and nature of place, especially where an effort is made to go beyond the quantitative aspects, which can be achieved by the phenomenological experience of the Virtual Reality (VR) environment. This education needs to be a bi-directional process in which distance can be both temporal as well as spatial separation of participants, that there needs to be a common framework of understanding in which neither 'side' is disadvantaged during the process of information exchange and it follows that a medium such as VR offers an effective way of overcoming some of the shortcomings of traditional media by taking advantage of continuing technological advances in Information, Technology and Communications (ITC). In this paper we make particular reference to this as an extension to Geographical Information Systems (GIS). VR as a two-way communication tool offers considerable potential particularly in the area of Public Participation GIS (PPGIS). Information rich virtual environments that can operate over broadband networks are now possible and thus allow for the representation of large amounts of qualitative and quantitative information 'side-by-side'. Therefore, with broadband access becoming standard for households and enterprises alike, distributed virtual reality environments have great potential to contribute to enabling stakeholder participation and mutual learning within the planning context.
Abstract: In this paper a new fast simplification method is
presented. Such method realizes Karnough map with large
number of variables. In order to accelerate the operation of the
proposed method, a new approach for fast detection of group
of ones is presented. Such approach implemented in the
frequency domain. The search operation relies on performing
cross correlation in the frequency domain rather than time one.
It is proved mathematically and practically that the number of
computation steps required for the presented method is less
than that needed by conventional cross correlation. Simulation
results using MATLAB confirm the theoretical computations.
Furthermore, a powerful solution for realization of complex
functions is given. The simplified functions are implemented
by using a new desigen for neural networks. Neural networks
are used because they are fault tolerance and as a result they
can recognize signals even with noise or distortion. This is
very useful for logic functions used in data and computer
communications. Moreover, the implemented functions are
realized with minimum amount of components. This is done
by using modular neural nets (MNNs) that divide the input
space into several homogenous regions. Such approach is
applied to implement XOR function, 16 logic functions on one
bit level, and 2-bit digital multiplier. Compared to previous
non- modular designs, a clear reduction in the order of
computations and hardware requirements is achieved.
Abstract: Adsorption of CS2 vapors has been studied on
different types of activated carbons obtained from different source
raw materials. The activated carbons have different surface areas and
are associated with varying amounts of the carbon-oxygen surface
groups. The adsorption of CS2 vapors is not directly related to surface
area, but is considerably influenced by the presence of carbonoxygen
surface groups. The adsorption decreases on increasing the
amount of carbon-oxygen surface groups on oxidation and increases
when these surface groups are eliminated on degassing. The
adsorption is maximum in case of the 950°-degassed carbon sample
which is almost completely free of any associated oxygen. The
kinetic data as analysed by Empirical diffusion model and Linear
driving force mass transfer model indicate that the adsorption does
not involve Fickian diffusion but may be considered as a pseudo first
order mass transfer process. The activation energy of adsorption and
isosteric enthalpies of adsorption indicate that the adsorption does not
involve interaction between CS2 and carbon-oxygen surface groups,
but hydrophobic interactions between CS2 and C-C atoms in the
carbon lattice.
Abstract: Consider a mass production of HDD arms where
hundreds of CNC machines are used to manufacturer the HDD arms.
According to an overwhelming number of machines and models of
arm, construction of separate control chart for monitoring each HDD
arm model by each machine is not feasible. This research proposed a
strategy to optimize the SPC management on shop floor. The
procedure started from identifying the clusters of the machine with
similar manufacturing performance using clustering technique. The
three way control chart ( I - MR - R ) is then applied to each
clustered group of machine. This proposed research has
advantageous to the manufacturer in terms of not only better
performance of the SPC but also the quality management paradigm.
Abstract: In this study, a fuzzy integrated logical forecasting method (FILF) is extended for multi-variate systems by using a vector autoregressive model. Fuzzy time series forecasting (FTSF) method was recently introduced by Song and Chissom [1]-[2] after that Chen improved the FTSF method. Rather than the existing literature, the proposed model is not only compared with the previous FTS models, but also with the conventional time series methods such as the classical vector autoregressive model. The cluster optimization is based on the C-means clustering method. An empirical study is performed for the prediction of the chartering rates of a group of dry bulk cargo ships. The root mean squared error (RMSE) metric is used for the comparing of results of methods and the proposed method has superiority than both traditional FTS methods and also the classical time series methods.
Abstract: Impurity metals such as manganese and cadmium
from high-tenor cobalt electrolyte solution were selectively removed
by solvent extraction method using Co-D2EHPA after converting the functional group of D2EHPA with Co2+ ions. The process parameters
such as pH, organic concentration, O/A ratio, kinetics etc. were
investigated and the experiments were conducted by batch tests in the laboratory bench scale. Results showed that a significant amount
of manganese and cadmium can be extracted using Co-D2EHPA for the optimum processing of cobalt electrolyte solution at equilibrium pH about 3.5. The McCabe-Thiele diagram, constructed from the
extraction studies showed that 100% impurities can be extracted through four stages for manganese and three stages for cadmium
using O/A ratio of 0.65 and 1.0, respectively. From the stripping study, it was found that 100% manganese and cadmium can be stripped from the loaded organic using 0.4 M H2SO4 in a single
contact. The loading capacity of Co-D2EHPA by manganese and cadmium were also investigated with different O/A ratio as well as
with number of stages of contact of aqueous and organic phases. Valuable information was obtained for the designing of an impurities
removal process for the production of pure cobalt with less trouble in the electrowinning circuit.
Abstract: Group contribution methods such as the UNIFAC are
very useful to researchers and engineers involved in synthesis,
feasibility studies, design and optimization of separation processes.
They can be applied successfully to predict phase equilibrium and
excess properties in the development of chemical and separation
processes. The main focus of this work was to investigate the
possibility of absorbing selected volatile organic compounds (VOCs)
into polydimethylsiloxane (PDMS) using three selected UNIFAC
group contribution methods. Absorption followed by subsequent
stripping is the predominant available abatement technology of
VOCs from flue gases prior to their release into the atmosphere. The
original, modified and effective UNIFAC models were used in this
work. The thirteen selected VOCs that have been considered in this
research are: pentane, hexane, heptanes, trimethylamine, toluene,
xylene, cyclohexane, butyl acetate, diethyl acetate, chloroform,
acetone, ethyl methyl ketone and isobutyl methyl ketone. The
computation was done for solute VOC concentration of 8.55x10-8
which is well in the infinite dilution region. The results obtained in
this study compare very well with those published in literature
obtained through both measurements and predictions. The phase
equilibrium obtained in this study show that PDMS is a good
absorbent for the removal of VOCs from contaminated air streams
through physical absorption.
Abstract: Gastric ulceration is a discontinuity in gastric mucosa, usually occurs due to imbalance between the gastric mucosal protective factors, that is called gastric mucosal barrier, and the aggressive factors, to which the mucosa is exposed. This study was carried out on sixty male Sprague-Dowely rats (12- 16 weeks old) allocated into two groups. The first control group and the second Gastric lesion group which induced by oral administration of a single daily dose of aspirin at a dose of 300 mg/kg body weight for 7 consecutive-days (6% aspirin solution will be prepared and each rat will be given 5 ml of that solution/kg body weight). Blood is collected 1, 2 and 3 weeks after induction of gastric ulceration. Significant increase in serum copper, nitric oxide, and prostaglandin E2 all over the period of experiment. Significant decrease in erythrocyte superoxide dismutase (t-SOD) activities, serum (calcium, phosphorus, glucose and insulin) levels. Non-significant changes in serum sodium and potassium levels are obtained.
Abstract: In this paper, the periodic surveillance scheme has
been proposed for any convex region using mobile wireless sensor
nodes. A sensor network typically consists of fixed number of
sensor nodes which report the measurements of sensed data such as
temperature, pressure, humidity, etc., of its immediate proximity
(the area within its sensing range). For the purpose of sensing an
area of interest, there are adequate number of fixed sensor
nodes required to cover the entire region of interest. It implies
that the number of fixed sensor nodes required to cover a given
area will depend on the sensing range of the sensor as well as
deployment strategies employed. It is assumed that the sensors to
be mobile within the region of surveillance, can be mounted on
moving bodies like robots or vehicle. Therefore, in our
scheme, the surveillance time period determines the number of
sensor nodes required to be deployed in the region of interest.
The proposed scheme comprises of three algorithms namely:
Hexagonalization, Clustering, and Scheduling, The first algorithm
partitions the coverage area into fixed sized hexagons that
approximate the sensing range (cell) of individual sensor node.
The clustering algorithm groups the cells into clusters, each of
which will be covered by a single sensor node. The later
determines a schedule for each sensor to serve its respective cluster.
Each sensor node traverses all the cells belonging to the cluster
assigned to it by oscillating between the first and the last cell for
the duration of its life time. Simulation results show that our
scheme provides full coverage within a given period of time using
few sensors with minimum movement, less power consumption,
and relatively less infrastructure cost.
Abstract: This paper deals with the effect of a power transformer’s vector group on the basic voltage sag characteristics during unbalanced faults at a meshed or radial power network. Specifically, the propagation of voltage sags through a power transformer is studied with advanced short-circuit analysis. A smart method to incorporate this effect on analytical mathematical expressions is proposed. Based on this methodology, the positive effect of transformers of certain vector groups on the mitigation of the expected number of voltage sags per year (sag frequency) at the terminals of critical industrial customers can be estimated.
Abstract: The objective of current study is to investigate the
differences of winning and losing teams in terms of goal scoring and
passing sequences. Total of 31 matches from UEFA-EURO 2012
were analyzed and 5 matches were excluded from analysis due to
matches end up drawn. There are two groups of variable used in the
study which is; i. the goal scoring variable and: ii. passing sequences
variable. Data were analyzed using Wilcoxon matched pair rank test
with significant value set at p < 0.05. Current study found the timing
of goal scored was significantly higher for winning team at 1st half
(Z=-3.416, p=.001) and 2nd half (Z=-3.252, p=.001). The scoring
frequency was also found to be increase as time progressed and the
last 15 minutes of the game was the time interval the most goals
scored. The indicators that were significantly differences between
winning and losing team were the goal scored (Z=-4.578, p=.000),
the head (Z=-2.500, p=.012), the right foot (Z=-3.788,p=.000),
corner (Z=-.2.126,p=.033), open play (Z=-3.744,p=.000), inside the
penalty box (Z=-4.174, p=.000) , attackers (Z=-2.976, p=.003) and
also the midfielders (Z=-3.400, p=.001). Regarding the passing
sequences, there are significance difference between both teams in
short passing sequences (Z=-.4.141, p=.000). While for the long
passing, there were no significance difference (Z=-.1.795, p=.073).
The data gathered in present study can be used by the coaches to
construct detailed training program based on their objectives.