Abstract: The last two decades witnessed a movement towards
harmonization of international financial reporting standards (IFRS)
throughout the global economy. This investigation seeks to identify
the factors that could explain the adoption of IFRS by poor
jurisdictions. While there has been a considerable amount of
literature published on the effects and key drivers of IFRS adoption
in both developed and developing countries, little attention has been
paid to jurisdictions with less developed capital markets and low
income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing
a sample of 45 poor jurisdictions between 2008 and 2013, the study
empirically shows that poor jurisdictions are driven by legitimacy
concerns rather than by economic reasoning to adopt an international
accounting perspective. This in turn has implications for the IASB, as
it should seek to influence institutional pressures within a particular
jurisdiction in order to promote IFRS adoption.
Abstract: Supply chain (SC) is an operational research (OR)
approach and technique which acts as catalyst within central nervous
system of business today. Without SC, any type of business is at
doldrums, hence entropy. SC is the lifeblood of business today
because it is the pivotal hub which provides imperative competitive
advantage. The paper present a conceptual framework dubbed as
Homomorphic Conceptual Framework for Effective Supply Chain
Strategy (HCEFSC).The term Homomorphic is derived from abstract
algebraic mathematical term homomorphism (same shape) which
also embeds the following mathematical application sets:
monomorphisms, isomorphism, automorphisms, and endomorphism.
The HCFESC is intertwined and integrated with wide and broad sets
of elements.
Abstract: The aim of this paper is to introduce the notions of
intuitionistic T-S fuzzy subalgebras and intuitionistic T-S fuzzy ideals
in BCI-algebras, and then to investigate their basic properties.
Abstract: This paper presents general results on the Java source
code snippet detection problem. We propose the tool which uses
graph and subgraph isomorphism detection. A number of solutions
for all of these tasks have been proposed in the literature. However,
although that all these solutions are really fast, they compare just the
constant static trees. Our solution offers to enter an input sample
dynamically with the Scripthon language while preserving an
acceptable speed. We used several optimizations to achieve very low
number of comparisons during the matching algorithm.
Abstract: Graph has become increasingly important in modeling
complicated structures and schemaless data such as proteins, chemical
compounds, and XML documents. Given a graph query, it is desirable
to retrieve graphs quickly from a large database via graph-based
indices. Different from the existing methods, our approach, called
VFM (Vertex to Frequent Feature Mapping), makes use of vertices
and decision features as the basic indexing feature. VFM constructs
two mappings between vertices and frequent features to answer graph
queries. The VFM approach not only provides an elegant solution to
the graph indexing problem, but also demonstrates how database
indexing and query processing can benefit from data mining,
especially frequent pattern mining. The results show that the proposed
method not only avoids the enumeration method of getting subgraphs
of query graph, but also effectively reduces the subgraph isomorphism
tests between the query graph and graphs in candidate answer set in
verification stage.
Abstract: Let T,U and V be rings with identity and M be a unitary (T,U)-bimodule, N be a unitary (U, V )- bimodule, D be a unitary (T, V )-bimodule . We characterize homomorphisms and isomorphisms of the generalized matrix ring Γ = T M D 0 U N 0 0 V .
Abstract: In this paper, the order, size and degree of the nodes
of the isomorphic fuzzy graphs are discussed. Isomorphism between
fuzzy graphs is proved to be an equivalence relation. Some properties
of self complementary and self weak complementary fuzzy graphs
are discussed.