Abstract: The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.
Abstract: Performances analysis of remote sensing sensor is required to pursue a range of scientific research and application objectives. Laboratory analysis of any remote sensing instrument is essential, but not sufficient to establish a valid inflight one. In this study, with the aid of the in situ measurements and corresponding image of three-gray scale permanent artificial target, the in-flight radiometric performances analyses (in-flight radiometric calibration, dynamic range and response linearity, signal-noise-ratio (SNR), radiometric resolution) of self-developed short-wave infrared (SWIR) camera are performed. To acquire the inflight calibration coefficients of the SWIR camera, the at-sensor radiances (Li) for the artificial targets are firstly simulated with in situ measurements (atmosphere parameter and spectral reflectance of the target) and viewing geometries using MODTRAN model. With these radiances and the corresponding digital numbers (DN) in the image, a straight line with a formulation of L = G × DN + B is fitted by a minimization regression method, and the fitted coefficients, G and B, are inflight calibration coefficients. And then the high point (LH) and the low point (LL) of dynamic range can be described as LH= (G × DNH + B) and LL= B, respectively, where DNH is equal to 2n − 1 (n is the quantization number of the payload). Meanwhile, the sensor’s response linearity (δ) is described as the correlation coefficient of the regressed line. The results show that the calibration coefficients (G and B) are 0.0083 W·sr−1m−2µm−1 and −3.5 W·sr−1m−2µm−1; the low point of dynamic range is −3.5 W·sr−1m−2µm−1 and the high point is 30.5 W·sr−1m−2µm−1; the response linearity is approximately 99%. Furthermore, a SNR normalization method is used to assess the sensor’s SNR, and the normalized SNR is about 59.6 when the mean value of radiance is equal to 11.0 W·sr−1m−2µm−1; subsequently, the radiometric resolution is calculated about 0.1845 W•sr-1m-2μm-1. Moreover, in order to validate the result, a comparison of the measured radiance with a radiative-transfer-code-predicted over four portable artificial targets with reflectance of 20%, 30%, 40%, 50% respectively, is performed. It is noted that relative error for the calibration is within 6.6%.
Abstract: Following article provides the comparison of international norms and standards formulating personal expenses, and then it illustrates the national concept of personal expenses of the Ministry of Defence. Then a new salary system of soldiers and the importance of the service appraisal in the context of personal expenses of the Ministry of Defence are explained. The first part of the article includes formulation of the approach to the definition of personal expenses within the international norms and standards and also within the Ministry of Defence of the Czech Republic. The structure of employees of the Ministry of Defence of the Czech Republic in years 2012 – 2014 and the amount of military expenses and the share of salary expenses of the Ministry of total expenses of the Ministry are clarified there, also the comparison of the amount of military expenses in chosen member states of the North Atlantic Treaty Organization is done. The salary system of professional soldiers in connection with the amendment of the Act No. 221/1999 Coll. on Professional Soldiers is clarified in the second part of this article. The amendment significantly regulates the salary items of soldiers but changes are also in the service appraisal of soldiers which reflects one of seven salary items of soldiers – the performance bonus. The aim of this article is to clarify different approach to define personal expenses with emphasis on the Ministry of Defence of the Czech Republic which overlaps to the service appraisal of soldiers of the Army of the Czech Republic and their salary system in connection with personal expenses of the Ministry of Defence of the Czech Republic. The efficient and objective system of the service appraisal and the use of its results are connected to the principles of the career advancement; only the best soldiers can advance in the system of the service careers to higher positions. That is why it is necessary to improve the service appraisal so it would provide the maximum information about the performance of a soldier and it would also motivate the soldier in his development. The attention should be paid to the service appraisal of the soldiers of the Army of the Czech Republic to achieve as much objectivity as possible.
Abstract: Strychnos spinosa, Detarium microcarpum, Diospyros mespiliformis, Dialium guineese and Gardenia ternifolia are some of the wild fruits consume in the villages around Minna, Niger State. This investigation was conducted to assess the nutritional potentials of these fruits both for human consumption and for possible application in animal feed formulations. Standard analytical methods were employed in the determination of the various nutritional parameters. The proximate analysis results showed that the moisture contents ranged between (6.17-10.70%); crude fat (2.04-8.85%); crude protein (5.16-6.80%); crude fibre (7.23-19.65%); Ash (3.46-5.56%); carbohydrate (57.77-69.79%); energy value (284.49-407 kcal/mg); Vitamin C (7.2-39.93 mg/100g). The mineral analysis shows that the selected wild fruits could contribute considerable amount of both micro and macro elements to human nutrition potassium, sodium and calcium range between; potassium (343.27-764.71%); sodium (155.04-348.44%); calcium (52.47-101%). The macro element for the fruits pulp were in the order K>Na>Mg>Ca, hence, they could be included in diet to supplement daily nutrient requirement and in animal feed formulations. The domestication of these fruits is also encouraged.
Abstract: The stability of structures made of light-gauge steel depends highly on the contribution of Shear Wall Panel (SWP) systems under horizontal forces due to wind or earthquake loads. Steel plate sheathing is often used with these panels made of cold formed steel (CFS) to improve its shear strength. In order to predict the shear strength resistance, two methods are presented in this paper. In the first method, the steel plate sheathing is modeled with plats strip taking into account only the tension and compression force due to the horizontal load, where both track and stud are modeled according to the geometrical and mechanical characteristics of the specimen used in the experiments. The theoretical background and empirical formulations of this method are presented in this paper. However, the second method is based on a micro modeling of the cold formed steel Shear Wall Panel “CFS-SWP” using Abaqus software. A nonlinear analysis was carried out with an in-plan monotonic load. Finally, the comparison between these two methods shows that the micro modeling with Abaqus gives better prediction of shear resistance of SWP than strips method. However, the latter is easier and less time consuming than the micro modeling method.
Abstract: Niosomes were formulated with an aim of enhancing the oral bioavailability of losartan potassium and formulated in different molar ratios of surfactant, cholesterol and dicetyl phosphate. The formulated niosomes were found in range of 54.98 µm to 107.85 µm in size. Formulations with 1:1 ratio of surfactant and cholesterol have shown maximum entrapment efficiencies. Niosomes with sorbitan monostearate showed maximum drug release and zero order release kinetics, at the end of 24 hours. The in vivo study has shown the significant enhancement in oral bioavailability of losartan potassium in rats, after a dose of 10 mg/kg. The average relative bioavailability in relation with pure drug solution was found 2.56, indicates more than two fold increase in oral bioavailability. A significant increment in MRT reflects the release retarding ability of the vesicles. In conclusion, niosomes could be a promising delivery of losartan potassium with improved oral bioavailability and prolonged release profiles.
Abstract: Substandard and counterfeit antimalarials is a major problem in malaria endemic areas. The availability of counterfeit/ substandard medicines is not only decreasing the efficacy in patients, but it is also one of the contributing factors for developing antimalarial drug resistance. Owing to this, a pilot study was conducted to survey quality of drugs collected from different malaria endemic areas of India. Artesunate+Sulphadoxine-Pyrimethamine (AS+SP), Artemether-Lumefantrine (AL), Chloroquine (CQ) tablets were randomly picked from public health facilities in selected states of India. The quality of antimalarial drugs from these areas was assessed by using Global Pharma Health Fund Minilab test kit. This includes physical/visual inspection and disintegration test. Thin-layer chromatography (TLC) was carried out for semi-quantitative assessment of active pharmaceutical ingredients. A total of 45 brands, out of which 21 were for CQ, 14 for AL and 10 for AS+SP were tested from Uttar Pradesh (U.P.), Mizoram, Meghalaya and Gujrat states. One out of 45 samples showed variable disintegration and retension factor. The variable disintegration and retention factor which would have been due to substandard quality or other factors including storage. However, HPLC analysis confirms standard active pharmaceutical ingredient, but may be due to humid temperature and moisture in storage may account for the observed result.
Abstract: Acreage response function are modeled taking account of expected harvest prices, weather related variables and other non-price variables allowing for partial adjustment possibility. At the outset, based on the literature on price expectation formation, we explored suitable formulations for estimating the farmer’s expected prices. Assuming that farmers form expectations rationally, the prices of food and biofuel crops are modeled using time-series methods for possible ARCH/GARCH effects to account for volatility. The prices projected on the basis of the models are then inserted to proxy for the expected prices in the acreage response functions. Food crop acreages in different growing states are found sensitive to their prices relative to those of one or more of the biofuel crops considered. The required percentage improvement in food crop yields is worked to offset the acreage loss.
Abstract: The fluid-structure coupling is a natural phenomenon which reflects the effects of two continuums: fluid and structure of different types in the reciprocal action on each other, involving knowledge of elasticity and fluid mechanics. The solution for such problems is based on the relations of continuum mechanics and is mostly solved with numerical methods. It is a computational challenge to solve such problems because of the complex geometries, intricate physics of fluids, and complicated fluid-structure interactions. The way in which the interaction between fluid and solid is described gives the largest opportunity for reducing the computational effort. In this paper, a problem of fluid structure interaction is investigated with two-way coupling method. The formulation Arbitrary Lagrangian-Eulerian (ALE) was used, by considering a dynamic grid, where the solid is described by a Lagrangian formulation and the fluid by a Eulerian formulation. The simulation was made on the ANSYS software.
Abstract: In this study, the dynamic analysis of viscoelastic plates with variable thickness is examined. The solutions of dynamic response of viscoelastic thin plates with variable thickness have been obtained by using the functional analysis method in the conjunction with the Gâteaux differential. The four-node serendipity element with four degrees of freedom such as deflection, bending, and twisting moments at each node is used. Additionally, boundary condition terms are included in the functional by using a systematic way. In viscoelastic modeling, Three-parameter Kelvin solid model is employed. The solutions obtained in the Laplace-Carson domain are transformed to the real time domain by using MDOP, Dubner & Abate, and Durbin inverse transform techniques. To test the performance of the proposed mixed finite element formulation, numerical examples are treated.
Abstract: This study presents a conformational model of the helical structures of globular protein particularly ferritin in the framework of white noise path integral formulation by using Associated Legendre functions, Bessel and convolution of Bessel and trigonometric functions as modulating functions. The model incorporates chirality features of proteins and their helix-turn-helix sequence structural motif.
Abstract: Evaluation of the seismic-induced settlement of an unsaturated soil layer depends on several variables, among which the small strain shear modulus, Gmax, and soil’s state of stress have been demonstrated to be of particular significance. Recent interpretation of trends in Gmax revealed considerable effects of the degree of saturation and hydraulic hysteresis on the shear stiffness of soils in unsaturated states. Accordingly, the soil layer is expected to experience different settlement behaviors depending on the soil saturation and seasonal weathering conditions. In this study, a semi-empirical formulation was adapted to extend an existing Gmax model to infer hysteretic effects along different paths of the SWRC including scanning curves. The suitability of the proposed approach is validated against experimental results from a suction-controlled resonant column test and from data reported in literature. The model was observed to follow the experimental data along different paths of the SWRC, and showed a slight hysteresis in shear modulus along the scanning curves.
Abstract: Formulation of a low oil-water ratio drilling mud with vegetable oil continuous phase without adversely affecting the mud rheology and stability has been a major challenge. A low oil-water ratio is beneficial in producing low fluid loss which is essential for wellbore stability. This study examined the possibility of 50/50 oil-water ratio invert emulsion drilling mud using a vegetable oil continuous phase. Jatropha oil was used as continuous phase. 12 ml of egg yolk which was separated from the albumen was added as the primary emulsifier additive. The rheological, stability and filtration properties were examined. The plastic viscosity and yield point were found to be 36cp and 17 Ib/100 ft2 respectively. The electrical stability at 48.9ºC was 353v and the 30 minutes fluid loss was 6ml. The results compared favourably with a similar formulation using 70/30 oil - water ratio giving plastic viscosity of 31cp, yield point of 17 Ib/100 ft2, electrical stability value of 480v and 12ml for the 30 minutes fluid loss. This study indicates that with a good mud composition using guided empiricism, 50/50 oil-water ratio invert emulsion drilling mud is feasible with a vegetable oil continuous phase. The choice of egg yolk as emulsifier additive is for compatibility with the vegetable oil and environmental concern. The high water content with no fluid loss additive will also minimise the cost of mud formulation.
Abstract: The objective of this study was to synthesize and characterize 5-acryloyloxy-3,4-dichlorocrotonolactone (a furanone derivative), use this derivative to modify a dental restorative, and study the effect of the derivative on the antibacterial activity and compressive strength of the formed restorative. In this study, a furanone derivative was synthesized, characterized, and used to formulate a dental restorative. Compressive strength (CS) and S. mutans viability were used to evaluate the mechanical strength and antibacterial activity of the formed restorative. The fabricated restorative specimens were photocured and conditioned in distilled water at 37oC for 24 h, followed by direct testing for CS or/and incubating with S. mutans for 48 h for antibacterial testing. The results show that the modified dental restorative showed a significant antibacterial activity without substantially decreasing the mechanical strengths. With addition of the antibacterial derivative up to 30%, the restorative kept its original CS nearly unchanged but showed a significant antibacterial activity with 68% reduction in the S. mutans viability. Furthermore, the antibacterial function of the modified restorative was not affected by human saliva. The aging study also indicates that the modified restorative may have a long-lasting antibacterial function. It is concluded that this experimental antibacterial restorative may potentially be developed into a clinically attractive dental filling restorative due to its high mechanical strength and antibacterial function.
Abstract: The sun is an inexhaustible source and harness its potential both for heating and power generation is one of the most promising and necessary alternatives, mainly due to environmental issues. However, it should be noted that this has always been present in the generation of energy on earth, only indirectly, since it is responsible for virtually all other energy sources, such as generating source of evaporation of the water cycle, allowing the impoundment and the consequent generation of electricity (hydroelectric power); winds are caused by atmospheric induction caused by large scale solar radiation; petroleum, coal and natural gas were generated from waste plants and animals that originally derived energy required for their development of solar radiation. This paper presents a study on the feasibility of using solar energy for water heating in homes. A simplified methodology developed for formulation of solar heating operation model of water in alternative systems of solar energy in Brazil, and compared it to that in the international market. Across this research, it was possible to create new paradigms for alternative applications to the use of solar energy.
Abstract: The adjoint method has been used as a successful tool to
obtain sensitivity gradients in aerodynamic design and optimisation
for many years. This work presents an alternative approach to the
continuous adjoint formulation that enables one to compute gradients
of a given measure of merit with respect to control parameters other
than those pertaining to geometry. The procedure is then applied to
the steady 2–D compressible Euler and incompressible Navier–Stokes
flow equations. Finally, the results are compared with sensitivities
obtained by finite differences and theoretical values for validation.
Abstract: This paper describes an ab-initio design, development and calibration results of an Optical Sensor Ground Reaction Force Measurement Platform (OSGRFP) for gait and geriatric studies. The developed system employs an array of FBG sensors to measure the respective ground reaction forces from all three axes (X, Y and Z), which are perpendicular to each other. The novelty of this work is two folded. One is in its uniqueness to resolve the tri axial resultant forces during the stance in to the respective pure axis loads and the other is the applicability of inherently advantageous FBG sensors which are most suitable for biomechanical instrumentation. To validate the response of the FBG sensors installed in OSGRFP and to measure the cross sensitivity of the force applied in other directions, load sensors with indicators are used. Further in this work, relevant mathematical formulations are presented for extracting respective ground reaction forces from wavelength shifts/strain of FBG sensors on the OSGRFP. The result of this device has implications in understanding the foot function, identifying issues in gait cycle and measuring discrepancies between left and right foot. The device also provides a method to quantify and compare relative postural stability of different subjects under test, which has implications in post-surgical rehabilitation, geriatrics and optimizing training protocols for sports personnel.
Abstract: We have aimed to produce a self-cleaning transparent
polymer coating with polyurethane (PU) matrix as the latter is highly
solvent, chemical and weather resistant having good mechanical
properties. Nano-silica modified by 1H, 1H, 2H, 2Hperflurooctyltriethoxysilane
was incorporated into the PU matrix for
attaining self-cleaning ability through hydrophobicity. The
modification was confirmed by particle size analysis and scanning
electron microscopy (SEM). Thermo-gravimetric (TGA) studies were
carried to ascertain the grafting of silane onto the silica. Several
coating formulations were prepared by varying the silica loading
content and compared to a commercial equivalent. The effect of
dispersion and the morphology of the coated films were assessed by
SEM analysis. All coating standardized tests like solvent resistance,
adhesion, flexibility, acid, alkali, gloss etc. have been performed as
per ASTM standards. Water contact angle studies were conducted to
analyze the hydrophobic character of the coating. In addition, the
coatings were also subjected to salt spray and accelerated weather
testing to analyze the durability of the coating.
Abstract: The nutritional composition and hypoglycaemic effect
of crackers produced from blend of sprouted pigeon pea, unripe
plantain and brewers’ spent grain and fed to Alloxan induced diabetic
rat was investigated. Crackers were produced from different blends of
sprouted pigeon pea, unripe plantain and brewers’ spent grain. The
crackers were evaluated for proximate composition, amino acid
profile and antinutritional factors. Blood glucose levels of normal and
diabetic rats fed with the control sample and different formulations of
cracker were measured. The protein content of the samples were
significantly different (p
Abstract: Concurrent planning of project scheduling and
material ordering has been increasingly addressed within last decades
as an approach to improve the project execution costs. Therefore, we
have taken the problem into consideration in this paper, aiming to
maximize schedules quality robustness, in addition to minimize the
relevant costs. In this regard, a bi-objective mathematical model is
developed to formulate the problem. Moreover, it is possible to
utilize the all-unit discount for materials purchasing. The problem is
then solved by the E-constraint method, and the Pareto front is
obtained for a variety of robustness values. The applicability and
efficiency of the proposed model is tested by different numerical
instances, finally.