Abstract: During last decades is widely discussed the
international harmonization of financial reporting. This
harmonization is also affected by national tax systems in analyzed
countries. This paper provides some evidence on current national tax
systems in selected countries in Central and Eastern Europe. The
linkage of accounting profit as a tax base might decrease the
administrative burden for majority of SMEs, which are the most
important engine of each national economy.
Abstract: The purpose of this study is to research on thoughts transmitted from virtual fitting-room and to deduce discussion in an auxiliary narrative way. The research structure is based on 3D virtual fitting-room as the research subject. Initially, we will discuss the principles of narrate study, User Demand and so on by using a narrative design pattern to transmit their objective indications of “people-situation-reason-object", etc, and then to analyze the virtual fitting-room examples that are able to provide a new thinking for designers who engaged in clothing related industry – which comes in “story telling" and “user-centered design" forms. Clothing designs are not just to cover up the body to keep warm but to draw closer to people-s demand physiologically and psychologically through interactive designs so as to achieve cognition between people and environment. In the “outside" goal of clothing-s functional designs, we use tribal group-s behavior characteristics to “transform" the existing personal cultural stories, and “reform" them to design appropriate interactive products. Synthesizing the above matters, apart from being able to regard “narrate" as a kind of functional thinking process, we are also able to regard it as a kind of choice, arrangement and an activity of story expression, allowing interactive design-s spirit, product characteristics and experience ideas be transmitted to target tribal group in a visual image performance method. It is a far more confident and innovative attempt, and meanwhile, able to achieve entertainment, joyful and so forth fundamental interactive transmissions. Therefore, this study takes “user-centered design" thinking as a basis to establish a set of clothing designs with interactive experience patterns and to assist designers to examine the five sensual feeling of interactive demands in order to initiate a new value in textile industry.
Abstract: An IEC technique is described for a multi-objective
search of conceptual solutions. The survivability of solutions is
influenced by both model-based fitness and subjective human
preferences. The concepts- preferences are articulated via a hierarchy
of sub-concepts. The suggested method produces an objectivesubjective
front. Academic example is employed to demonstrate the
proposed approach.
Abstract: Relational databases are often used as a basis for persistent storage of ontologies to facilitate rapid operations such as search and retrieval, and to utilize the benefits of relational databases management systems such as transaction management, security and integrity control. On the other hand, there appear more and more OWL files that contain ontologies. Therefore, this paper proposes to extract ontologies from OWL files and then store them in relational databases. A prerequisite for this storing is transformation of ontologies to relational databases, which is the purpose of this paper.
Abstract: This study investigates the use of genetic algorithms
in information retrieval. The method is shown to be applicable to
three well-known documents collections, where more relevant
documents are presented to users in the genetic modification. In this
paper we present a new fitness function for approximate information
retrieval which is very fast and very flexible, than cosine similarity
fitness function.
Abstract: The move towards internationalization of accounting encountered a great boost, when in 2002 EU delegated the IASB to provide the accounting standards to be applied inside its frontiers. Among the incentives of the standardization of accounting on the international level, is the reduction of the cost of capital. Romania made the move towards IFRS before EU, when the country was not yet a member of it. Even if this made Romania a special case, it was scarcely approached. The leak of real data is usually the reason for avoiding. The novelty of this paper is that it offers an insight from the reality of Romanian companies and their view regarding the IFRS. The paper is based on a survey that the authors made among the companies listed on the first two tiers of the Bucharest Stock Exchange (BSE), which are basically, the most important companies in the country.
Abstract: Tanzania secondary schools in rural areas are geographically and socially isolated, hence face a number of problems in getting learning materials resulting in poor performance in National examinations. E-learning as defined to be the use of information and communication technology (ICT) for supporting the educational processes has motivated Tanzania to apply ICT in its education system. There has been effort to improve secondary school education using ICT through several projects. ICT for e-learning to Tanzania rural secondary school is one of the research projects conceived by the University of Dar-es-Salaam through its College of Engineering and Technology. The main objective of the project is to develop a tool to enable ICT support rural secondary school. The project is comprehensive with a number of components, one being development of e-learning management system (e-LMS) for Tanzania secondary schools. This paper presents strategies of developing e-LMS. It shows the importance of integrating action research methodology with the modeling methods as presented by model driven architecture (MDA) and the usefulness of Unified Modeling Language (UML) on the issue of modeling. The benefit of MDA will go along with the development based on software development life cycle (SDLC) process, from analysis and requirement phase through design and implementation stages as employed by object oriented system analysis and design approach. The paper also explains the employment of open source code reuse from open source learning platforms for the context sensitive development of the e-LMS for Tanzania secondary schools.
Abstract: The use and management of projects has risen to
a new prominence, with projects seen as critical to economic in
both the private and public sectors due challenging and dynamic
business environment. However, failure in managing project is
encountered regularly, which cause the waste of company
resources. The impacts of projects that failed to meet
stakeholders expectations have left behind long lasting negative
consequences in organization. Therefore, this research aims to
investigate on key success factors of project management in an
organization. It is believed that recognizing important factors
that contribute to successful project will help companies to
increase the overall profitability. 150 questionnaires were
distributed to respondents and 110 questionnaires were collected
and used in performing the data analysis. The result has strongly
supported the relationship between independent variables and
project performance.
Abstract: The purpose of this study is to discuss the effect of the
intervention of exercise behavior change plan for high school students
on study subjects- social and psychological factors and exercise
stages. This research uses the transtheoretical model as the research
framework. One experiment group and one control group were used in
a quasi-experimental design research. The experimental group
accepted health-related physical fitness course and the traditional
course; the control group accepted traditional physical education
course. There is a significant difference before and after the
intervention in the experimental group. Karl-s test shows the
experimental group gained a better improvement than that in the
control group. The Analysis of Covariance had shown the exercise
stages (F=7.62, p
Abstract: This paper suggests an algorithm for the evaluation
and selection of suppliers. At the beginning, all the needed materials and services used by the organization were identified and categorized
with regard to their nature by ABC method. Afterwards, in order to reduce risk factors and maximize the organization's profit, purchase strategies were determined. Then, appropriate criteria were identified for primary evaluation of suppliers applying to the organization. The output of this stage was a list of suppliers qualified by the organization to participate in its tenders. Subsequently, considering a material in particular, appropriate criteria on the ordering of the
mentioned material were determined, taking into account the particular materials' specifications as well as the organization's needs. Finally, for the purpose of validation and verification of the
proposed model, it was applied to Mobarakeh Steel Company (MSC), the qualified suppliers of this Company are ranked by the means of a Hierarchical Fuzzy TOPSIS method. The obtained results
show that the proposed algorithm is quite effective, efficient and easy to apply.
Abstract: The human head representations usually are based on
the morphological – structural components of a real model. Over the
time became more and more necessary to achieve full virtual models
that comply very rigorous with the specifications of the human
anatomy. Still, making and using a model perfectly fitted with the
real anatomy is a difficult task, because it requires large hardware
resources and significant times for processing. That is why it is
necessary to choose the best compromise solution, which keeps the
right balance between the details perfection and the resources
consumption, in order to obtain facial animations with real-time
rendering. We will present here the way in which we achieved such a
3D system that we intend to use as a base point in order to create
facial animations with real-time rendering, used in medicine to find
and to identify different types of pathologies.
Abstract: Photoselective plastic films with thermic properties
are now available so that greenhouses clad with such plastics exhibit
a higher degree of “Greenhouse Effect” with a consequent increase in
night time temperature. In this study, we investigate the potential
benefits of a range of thermic plastic films used as greenhouse cover
materials on the vegetative and reproductive growth and development
of Iceberg lettuce (Lactuca sativa L). Transplants were grown under
thermic films and destructively harvested 4, 5, and 6 weeks after
transplanting. Thermic films can increase night temperatures up to 2
⁰C reducing the wide fluctuation in greenhouse temperature during
winter compared to the standard commercial film and consequently
increased the yield (leaf number, fresh weight, and dry weight) of
lettuce plants. Lettuce plants grown under Clear film respond to cold
stress by the accumulation of secondary products (phenolics, and
flavonoids).
Abstract: This paper investigates the effect of International
Financial Reporting Standards (IFRS) adoption on the frequency of
earnings managements towards small positive profits. We focus on
two emerging markets IFRS adopters: South Africa and Turkey.
We tested our logistic regression using appropriate panelestimation
techniques over a sample of 330 South African and 210
Turkish firm-year observations over the period 2002-2008. Our
results document that mandatory adoption of IFRS is not associated
with a reduction in earnings management towards small positive
profits in emerging markets. These results contradict most of the
previous findings of the studies conducted in developed countries.
Based on the legal system factor, we compare the intensity of
earnings management between a code law country (Turkey) and a
common law country (South Africa) over the pre and post-adoption
periods. Our findings show that the frequency of such earnings
management practice increases significantly for the code law
country.
Abstract: Fruits and vegetables are the essentials of a healthy
diet, mainly because of their antioxidant properties contributing to
disease blockage especially for some certain types of cancer. Being a
favourite fruit, citrus are produced for economic and commercial
purposes worldwide. Particularly, lemon fruit (Citrus limon L.), has
an important place in export products of Turkey. Lemon has a great
importance on human nutrition with regard to being a source of
nutrients, flavonoids, vitamin C and minerals. It is used for food
flavouring and pickling and also processed for lemonade. By
processing citrus into fruit juices, consumption may increase and also
become easier. Like many fruits and vegetables lemons are cheap and
abundant during harvesting period, while they are quite expensive in
other seasons. Lemon juice and concentrate production allows
consumers to get benefits from lemon fruit in any time of the year.
Lemonade is getting in to the focus of consumers’ attention
preferring non-carbonated drinks. The demand of healthy, convenient
functional foods affects consumer trends through innovative
products. For this reason, lemonade could be enriched with different
natural herb extracts such as ginger (Zingiber officinale), linden (Tilia
cordata), and mint (Mentha piperita).
Abstract: Decision support based upon risk analysis into
comparison of the electricity generation from different renewable
energy technologies can provide information about their effects on
the environment and society. The aim of this paper is to develop the
assessment framework regarding risks to health and environment,
and the society-s benefits of the electric power plant generation from
different renewable sources. The multicriteria framework to
multiattribute risk analysis technique and the decision analysis
interview technique are applied in order to support the decisionmaking
process for the implementing renewable energy projects to
the Bangkok case study. Having analyses the local conditions and
appropriate technologies, five renewable power plants are postulated
as options. As this work demonstrates, the analysis can provide a tool
to aid decision-makers for achieving targets related to promote
sustainable energy system.
Abstract: Developing an accurate classifier for high dimensional microarray datasets is a challenging task due to availability of small sample size. Therefore, it is important to determine a set of relevant genes that classify the data well. Traditionally, gene selection method often selects the top ranked genes according to their discriminatory power. Often these genes are correlated with each other resulting in redundancy. In this paper, we have proposed a hybrid method using feature ranking and wrapper method (Genetic Algorithm with multiclass SVM) to identify a set of relevant genes that classify the data more accurately. A new fitness function for genetic algorithm is defined that focuses on selecting the smallest set of genes that provides maximum accuracy. Experiments have been carried on four well-known datasets1. The proposed method provides better results in comparison to the results found in the literature in terms of both classification accuracy and number of genes selected.
Abstract: This paper deals principally with the socio-economic impact on the local Iban community in Mukah Division, Sarawak; with the commencement of the open-cut coal mining industry since 2003. To-date there are no actual studies being carried out by either the public or private sector to truly analyze how the Iban community is coping with the advent of a large influx of cash into their society. The Iban community has traditionally been practicing shifting cultivation and farming of domesticated animals; with a portion of the younger generation working as laborers and professional. This paper represents the views and observations of the author supported by some statistical facts extracted from published articles and non-published reports. The paper deals primarily in the following areas: • Background of the coal mining industry in Mukah Division, Sarawak; • Benefits of the coal mining industry towards the Iban community; • Issues / Problems arise in the Iban community because of the presence of the coal mining industry; and • Possible actions that need to be taken to overcome these issues/ problems.
Abstract: Co-integration models the long-term, equilibrium relationship of two or more related financial variables. Even if cointegration is found, in the short run, there may be deviations from the long run equilibrium relationship. The aim of this work is to forecast these deviations using neural networks and create a trading strategy based on them. A case study is used: co-integration residuals from Australian Bank Bill futures are forecast and traded using various exogenous input variables combined with neural networks. The choice of the optimal exogenous input variables chosen for each neural network, undertaken in previous work [1], is validated by comparing the forecasts and corresponding profitability of each, using a trading strategy.
Abstract: The association between emotional inhibition strategies linked to depression has been showed inconsistent among studies. Mild emotional inhibition maybe benefit for social interaction, especially for female among East Asian cultures. The present study aimed to examine whether the inhibition–depression relationship is dependent on level of emotion inhibition and gender context, given differing value of suppressing emotional displays. We hypothesized that the negative associations between inhibition and adolescent depression would not directly, in which affected by interaction between emotion inhibition and gender. To test this hypothesis, we asked 309 junior high school students which age range from 12 to14 years old to report on their use of emotion inhibition and depression syndrome. A multiple regressions analysis revealed that significant interaction that gender as a moderator to the relationships between emotion inhibition and adolescent depression. The group with the highest level of depression was girls with high levels of emotion inhibition, whose depression score was higher than that of boys with high levels of emotion inhibition. The result highlights that the importance of context in understanding the inhibition-depression relationship.
Abstract: This study is concerned with the investigation of the
suitability of several empirical and semi-empirical drying models
available in the literature to define drying behavior of viscose yarn
bobbins. For this purpose, firstly, experimental drying behaviour of
viscose bobbins was determined on an experimental dryer setup
which was designed and manufactured based on hot-air bobbin
dryers used in textile industry. Afterwards, drying models considered
were fitted to the experimentally obtained moisture ratios. Drying
parameters were drying temperature and bobbin diameter. The fit
was performed by selecting the values for constants in the models in
such a way that these values make the sum of the squared differences
between the experimental and the model results for moisture ratio
minimum. Suitability of fitting was specified as comparing the
correlation coefficient, standard error and mean square deviation.
The results show that the most appropriate model in describing the
drying curves of viscose bobbins is the Page model.