Abstract: This paper evaluates the association between
economic environment in the districts of Madrid (Spain) and physical
inactivity, using income per capita as indicator of economic
environment. The analysis included 6,601 individuals aged 16 to 74
years. The measure of association estimated was the prevalence odds
ratio for physical inactivity by income per capita. After adjusting for
sex, age, and individual socioeconomic characteristics, people living
in the districts with the lowest per capita income had an odds ratio for
physical inactivity 1.58 times higher (95% confidence interval 1.35 to
1.85) than those living in districts with the highest per capita income.
Additional adjustment for the availability of sports facilities in each
district did not decrease the magnitude of the association. These
findings show that the widely believed assumption that the
availability of sports and recreational facilities, as a possible
explanation for the relation between economic environment and
physical inactivity, cannot be considered a universal observation.
Abstract: Soil organic carbon (SOC) plays a key role in soil
fertility, hydrology, contaminants control and acts as a sink or source
of terrestrial carbon content that can affect the concentration of
atmospheric CO2. SOC supports the sustainability and quality of
ecosystems, especially in semi-arid region. This study was
conducted to determine relative importance of 13 different
exploratory climatic, soil and geometric factors on the SOC contents
in one of the semiarid watershed zones in Iran. Two methods
canonical discriminate analysis (CDA) and feed-forward back
propagation neural networks were used to predict SOC. Stepwise
regression and sensitivity analysis were performed to identify
relative importance of exploratory variables. Results from sensitivity
analysis showed that 7-2-1 neural networks and 5 inputs in CDA
models output have highest predictive ability that explains %70 and
%65 of SOC variability. Since neural network models outperformed
CDA model, it should be preferred for estimating SOC.
Abstract: After the accounting scandals and the financial crisis, regulators have stressed the need for more financial experts on boards. Several studies conducted in countries with developed capital markets report positive effects of board financial competencies. As each country offers a different context and specific institutional factors this paper addresses the subject in the context of Romania. The Romanian capital market offers an interesting research field because of the heterogeneity of listed firms. After analyzing board members education based on public information posted on listed companies websites and their annual reports we found a positive association between the proportion of board members holding a postgraduate degree in financial fields and market based performance measured by Tobin q. We found also that the proportion of Board members holding degrees in financial fields is higher in bigger firms and firms with more concentrated ownership.
Abstract: This study reports the preparation of soft magnetic ribbons of Fe-based amorphous alloys using the single-roller melt-spinning technique. Ribbon width varied from 142 mm to 213 mm and, with a thickness of approximately 22 μm 2 μm. The microstructure and magnetic properties of the ribbons were characterized by differential scanning calorimeter (DSC), X-ray diffraction (XRD), vibrating sample magnetometer (VSM), and electrical resistivity measurements (ERM). The amorphous material properties dependence of the cooling rate and nozzle pressure have uneven surface in ribbon thicknesses are investigated. Magnetic measurement results indicate that some region of the ribbon exhibits good magnetic properties, higher saturation induction and lower coercivity. However, due to the uneven surface of 213 mm wide ribbon, the magnetic responses are not uniformly distributed. To understand the transformer magnetic performances, this study analyzes the measurements of a three-phase 2 MVA amorphous-cored transformer. Experimental results confirm that the transformer with a ribbon width of 142 mm has better magnetic properties in terms of lower core loss, exciting power, and audible noise.
Abstract: METIS is the Multi Element Telescope for Imaging
and Spectroscopy, a Coronagraph aboard the European Space
Agency-s Solar Orbiter Mission aimed at the observation of the solar
corona via both VIS and UV/EUV narrow-band imaging and spectroscopy. METIS, with its multi-wavelength capabilities, will
study in detail the physical processes responsible for the corona heating and the origin and properties of the slow and fast solar wind.
METIS electronics will collect and process scientific data thanks to its detectors proximity electronics, the digital front-end subsystem
electronics and the MPPU, the Main Power and Processing Unit,
hosting a space-qualified processor, memories and some rad-hard
FPGAs acting as digital controllers.This paper reports on the overall
METIS electronics architecture and data processing capabilities
conceived to address all the scientific issues as a trade-off solution between requirements and allocated resources, just before the
Preliminary Design Review as an ESA milestone in April 2012.
Abstract: The design of distributed systems involves dividing the system into partitions (or components) and then allocating these partitions to physical nodes. There have been several techniques proposed for both the partitioning and allocation processes. These existing techniques suffer from a number of limitations including lack of support for replication. Replication is difficult to use effectively but has the potential to greatly improve the performance of a distributed system. This paper presents a new technique technique for allocating objects in order to improve performance in a distributed system that supports replication. The performance of the proposed technique is demonstrated and tested on an example system. The performance of the new technique is compared with the performance of an existing technique in order to demonstrate both the validity and superiority of the new technique when developing a distributed system that can utilise object replication.
Abstract: Young people have a high prevalence of mental health
problems, yet tend not to seek help. Trusted adults in young people-s
lives, such as teachers and sports coaches, can make a major positive
contribution to the mental health of young people. Teachers and
sports coaches may be in a position to be effective in supporting
young people-s mental health through promotion, prevention and
early intervention. This study reports findings from interviews with
21 teachers and 13 sports coaches of young people aged 12 to 18 in
Canberra, Australia, regarding their perceptions of the relevance and
effectiveness of their role in supporting young people-s mental
health. Both teachers and coaches perceived having influential but
slightly different roles to play in supporting mental health. There may
be potential to elevate the influence of teachers and coaches as
sources of support for young people and their mental health care.
Abstract: Internal controls of accounting are an essential
business function for a growth-oriented organization, and include the
elements of risk assessment, information communications and even
employees' roles and responsibilities. Internal controls of accounting
systems are designed to protect a company from fraud, abuse and
inaccurate data recording and help organizations keep track of
essential financial activities. Internal controls of accounting provide a
streamlined solution for organizing all accounting procedures and
ensuring that the accounting cycle is completed consistently and
successfully. Implementing a formal Accounting Procedures Manual
for the organization allows the financial department to facilitate
several processes and maintain rigorous standards. Internal controls
also allow organizations to keep detailed records, manage and
organize important financial transactions and set a high standard for
the organization's financial management structure and protocols. A
well-implemented system also reduces the risk of accounting errors
and abuse. A well-implemented controls system allows a company's
financial managers to regulate and streamline all functions of the
accounting department. Internal controls of accounting can be set up
for every area to track deposits, monitor check handling, keep track
of creditor accounts, and even assess budgets and financial statements
on an ongoing basis. Setting up an effective accounting system to
monitor accounting reports, analyze records and protect sensitive
financial information also can help a company set clear goals and
make accurate projections. Creating efficient accounting processes
allows an organization to set specific policies and protocols on
accounting procedures, and reach its financial objectives on a regular
basis. Internal accounting controls can help keep track of such areas
as cash-receipt recording, payroll management, appropriate recording
of grants and gifts, cash disbursements by authorized personnel, and
the recording of assets. These systems also can take into account any
government regulations and requirements for financial reporting.
Abstract: In view of current IT integration development of SOA, this paper examines AIS design based on SOA, including information sources collection, accounting business process integration and real-time financial reports. The main objective of this exploratory paper is to facilitate AIS research combing the Web Service, which is often ignored in accounting and computer research. It provides a conceptual framework that clarifies the interdependency between SOA and AIS, and also presents the major SOA functions in different areas of AIS
Abstract: In the management of industrial waste, conversion from the use of paper invoices to electronic forms is currently under way in developed countries. Difficulties in such computerization include the lack of synchronization between the actual goods and the corresponding data managed by the server. Consequently, a system which utilizes the incorporation of a QR code in connection with the waste material has been developed. The code is read at each stage, from discharge until disposal, and progress at each stage can be easily reported. This system can be linked with Japanese public digital authentication service of waste, taking advantage of its good points, and can be used to submit reports to the regulatory authorities. Its usefulness was confirmed by a verification test, and put into actual practice.
Abstract: Arguments on a popular microblogging site were analysed by means of a methodological approach to business rhetoric focusing on the logos communication technique. The focus of the analysis was the 100 day countdown to the 2011 Rugby World Cup as advanced by the organisers. Big sporting events provide an attractive medium for sport event marketers in that they have become important strategic communication tools directed at sport consumers. Sport event marketing is understood in the sense of using a microblogging site as a communication tool whose purpose it is to disseminate a company-s marketing messages by involving the target audience in experiential activities. Sport creates a universal language in that it excites and increases the spread of information by word of mouth and other means. The findings highlight the limitations of a microblogging site in terms of marketing messages which can assist in better practices. This study can also serve as a heuristic tool for other researchers analysing sports marketing messages in social network environments.
Abstract: School physical education, through its objectives and
contents, efficiently valorizes the pupils- abilities, developing them,
especially the coordinative skill component, which is the basis of
movement learning, of the development of the daily motility and also
of the special, refined motility required by the practice of certain
sports. Medium school age offers the nervous and motor substratum
needed for the acquisition of complex motor habits, a substratum that
is essential for the coordinative skill. Individuals differ as to the level
at which this function is performed, the extent to which this function
turns an individual into a person that is adapted and adaptable to
complex and various situations. Spatio-temporal orientation, together
with movement combination and coupling, and with kinesthetic,
balance, motor reaction, movement transformation and rhythm
differentiation form the coordinative skills. From our viewpoint,
these are characteristic features with high levels of manifestation in a
complex psychomotor act - valorizing the quality of one-s talent - as
well as indices pertaining to one-s psychomotor intelligence and
creativity.
Abstract: Knowledge is indispensable but voluminous knowledge becomes a bottleneck for efficient processing. A great challenge for data mining activity is the generation of large number of potential rules as a result of mining process. In fact sometimes result size is comparable to the original data. Traditional data mining pruning activities such as support do not sufficiently reduce the huge rule space. Moreover, many practical applications are characterized by continual change of data and knowledge, thereby making knowledge voluminous with each change. The most predominant representation of the discovered knowledge is the standard Production Rules (PRs) in the form If P Then D. Michalski & Winston proposed Censored Production Rules (CPRs), as an extension of production rules, that exhibit variable precision and supports an efficient mechanism for handling exceptions. A CPR is an augmented production rule of the form: If P Then D Unless C, where C (Censor) is an exception to the rule. Such rules are employed in situations in which the conditional statement 'If P Then D' holds frequently and the assertion C holds rarely. By using a rule of this type we are free to ignore the exception conditions, when the resources needed to establish its presence, are tight or there is simply no information available as to whether it holds or not. Thus the 'If P Then D' part of the CPR expresses important information while the Unless C part acts only as a switch changes the polarity of D to ~D. In this paper a scheme based on Dempster-Shafer Theory (DST) interpretation of a CPR is suggested for discovering CPRs from the discovered flat PRs. The discovery of CPRs from flat rules would result in considerable reduction of the already discovered rules. The proposed scheme incrementally incorporates new knowledge and also reduces the size of knowledge base considerably with each episode. Examples are given to demonstrate the behaviour of the proposed scheme. The suggested cumulative learning scheme would be useful in mining data streams.
Abstract: The motivation for adaptive modulation and coding is
to adjust the method of transmission to ensure that the maximum
efficiency is achieved over the link at all times. The receiver
estimates the channel quality and reports it back to the transmitter.
The transmitter then maps the reported quality into a link mode. This
mapping however, is not a one-to-one mapping. In this paper we
investigate a method for selecting the proper modulation scheme.
This method can dynamically adapt the mapping of the Signal-to-
Noise Ratio (SNR) into a link mode. It enables the use of the right
modulation scheme irrespective of changes in the channel conditions
by incorporating errors in the received data. We propose a Markov
model for this method, and use it to derive the average switching
thresholds and the average throughput. We show that the average
throughput of this method outperforms the conventional threshold
method.
Abstract: Potassium monopersulfate has been decomposed in aqueous solution in the presence of Co(II). The process has been simulated by means of a mechanism based on elementary reactions. Rate constants have been taken from literature reports or, alternatively, assimilated to analogous reactions occurring in Fenton's chemistry. Several operating conditions have been successfully applied.
Abstract: The power transformer is the most expensive, indispensable and arguably the most important equipment item in a power system Insulation failure in transformers can cause long term interruption to supply and loss of revenue and the condition assessment of the insulation is thus an important maintenance procedure. Oil-impregnated transformer insulation consists of mainly organic materials including mineral oil and cellulose-base paper and pressboard. The operating life of cellulose-based insulation, as with most organic insulation, depends heavily on its operating temperature rise above ambient. This paper reports results of a laboratory-based experimental investigation of partial discharge (PD) activity at high temperature in oil-impregnated insulation. The experiments reported here are part an on-going programme aimed at investigating the way in which insulation deterioration can be monitored and quantified by use of partial discharge diagnostics. Partial discharge patterns were recorded and analysed during increasing and decreasing phases of the temperature. The effect of ageing of the insulation on the PD patterns in oil and oil-impregnated insulation are also considered.
Abstract: Environmental impact assessment (EIA) is a procedure tool of environmental management for identifying, predicting, evaluating and mitigating the adverse effects of development proposals. EIA reports usually analyze how the amounts or concentrations of pollutants obey the relevant standards. Actually, many analytical tools can deepen the analysis of environmental impacts in EIA reports, such as life cycle assessment (LCA) and environmental risk assessment (ERA). Life cycle impact assessment (LCIA) is one of steps in LCA to introduce the causal relationships among environmental hazards and damage. Incorporating the LCIA concept into ERA as an integrated tool for EIA can extend the focus of the regulatory compliance of environmental impacts to determine of the significance of environmental impacts. Sometimes, when using integrated tools, it is necessary to consider fuzzy situations due to insufficient information; therefore, ERA should be generalized to fuzzy risk assessment (FRA). Finally, the use of the proposed methodology is demonstrated through the study case of the expansion plan of the world-s largest plastics processing factory.
Abstract: This paper reports the results of an experimental study
conducted to characterise the gas-liquid multiphase flows
experienced within a vertical riser transporting a range of gas-liquid
flow rates. The scale experiments were performed using an
air/silicone oil mixture within a 6 m long riser. The superficial air
velocities studied ranged from 0.047 to 2.836 m/ s, whilst
maintaining a liquid superficial velocity at 0.047 m/ s. Measurements
of the mean cross-sectional and time average radial void fraction
were obtained using a wire mesh sensor (WMS). The data were
recorded at an acquisition frequency of 1000 Hz over an interval of
60 seconds. For the range of flow conditions studied, the average
void fraction was observed to vary between 0.1 and 0.9. An analysis
of the data collected concluded that the observed void fraction was
strongly affected by the superficial gas velocity, whereby the higher
the superficial gas velocity, the higher was the observed average void
fraction. The average void fraction distributions observed were in
good agreement with the results obtained by other researchers. When
the air-silicone oil flows were fully developed reasonably symmetric
profiles were observed, with the shape of the symmetry profile being
strongly dependent on the superficial gas velocity.
Abstract: In this study, the contact problem of a layered composite which consists of two materials with different elastic constants and heights resting on two rigid flat supports with sharp edges is considered. The effect of gravity is neglected. While friction between the layers is taken into account, it is assumed that there is no friction between the supports and the layered composite so that only compressive tractions can be transmitted across the interface. The layered composite is subjected to a uniform clamping pressure over a finite portion of its top surface. The problem is reduced to a singular integral equation in which the contact pressure is the unknown function. The singular integral equation is evaluated numerically and the results for various dimensionless quantities are presented in graphical forms.
Abstract: In this paper we illuminate a frequency domain based
classification method for video scenes. Videos from certain topical
areas often contain activities with repeating movements. Sports
videos, home improvement videos, or videos showing mechanical
motion are some example areas. Assessing main and side frequencies
of each repeating movement gives rise to the motion type. We
obtain the frequency domain by transforming spatio-temporal motion
trajectories. Further on we explain how to compute frequency features
for video clips and how to use them for classifying. The focus of
the experimental phase is on transforms utilized for our system.
By comparing various transforms, experiments show the optimal
transform for a motion frequency based approach.