Abstract: This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Abstract: In this work, the effects of scale on thermal behavior of the slab in a walking-beam type reheating furnace is studied by considering scale formation and growth in a furnace environment. Also, mathematical heat transfer model to predict the thermal radiation in a complex shaped reheating furnace with slab and skid buttons is developed with combined nongray WSGGM and blocked-off solution procedure. The model can attack the heat flux distribution within the furnace and the temperature distribution in the slab throughout the reheating furnace process by considering the heat exchange between the slab and its surroundings, including the radiant heat transfer among the slabs, the skids, the hot combustion gases and the furnace wall as well as the gas convective heat transfer in the furnace. With the introduction of the mathematical formulations validation of the present numerical model is conducted by calculating two example problems of blocked-off and nongray gas radiative heat transfer. After discussing the formation and growth of the scale on the slab surface, slab heating characteristics with scale is investigated in terms of temperature rise with time.
Abstract: Service life of existing reinforced concrete (RC)
structures in coastal towns of Sabah has been affected very much.
Concrete crack, spalling of concrete cover and reinforcement rusting
of RC buildings are seen even within 5 years of construction in
Sabah. Hence, in this study a new mix design of concrete grout was
developed using locally available materials and investigated under
two curing conditions and workability, compressive strength,
Accelerated Mortar Bar Test (AMBT), water absorption, volume of
permeable voids (VPV), Sorptivity and 90-days salt ponding test
were conducted. The compressive strength of concrete grout at the
age 90 days was found to be 44.49 N/mm2 under water curing. It was
observed that the percentage of mortar bar length change was below
1% for developed concrete grout. The water absorption of the
concrete grout was in between the range of 0.88 % to 3.60 % under
two different curing up to the age 90 days. It was also observed that
the VPV of concrete was in the range of 0 % to 9.75 and 2.44% to
13.05% under water curing and site curing respectively. It was found
that the Sorptivity of the concrete grout under water curing at the age
of 28 days is 0.211mm/√min and at the age 90 day are 0.067
mm/√min. The chloride content decreased greatly, 90% after a depth
of 15 mm. It was noticed that the site cured samples showed higher
chloride contents near surface compared to water cured samples.
This investigation suggested that the developed mix design of
concrete grout using locally available construction materials can be
used for crack repairing of existing RC structures in Sabah.
Abstract: Does a communication modality matter in delivering e-learning information? With the recent growth of broadcasting systems, media technologies and e-learning contents, various systems with different communication modalities have been introduced. In accordance with these trends, this study examines the effects of the information delivery modality on psychology of students. Findings from an experiment indicated that the delivering information which includes a video modality elicited higher degrees of credibility, quality, representativeness of content, and perceived suitability for delivering information than those of auditory information. However, there is no difference between content liking and attitude. The Implications of the findings and the limitations are discussed.
Abstract: Confucius was a fifth-century BCE Chinese thinker whose influence upon East Asian intellectual and social history is immeasurable. Better known is in China as “Master Kong”. As a culturally symbolic figure, he has been alternately idealized, deified, dismissed, vilified, and rehabilitated over the millennia by both Asian and non-Asian thinkers and regimes. Given his extraordinary impact on Chinese, Korean, Japanese, and Vietnamese thought, it is ironic that so little can be known about Confucius. The tradition that bears his name – “Confucianizm” (Chinese: Rujia) – ultimately traces itself to the sayings and biographical fragments recorded in the text known as the Analects (Chinese: Lunyu). In the Analects, two types of persons are opposed to one another – not in terms of basic potential, but in terms of developed potential. These are the junzi (literally, “lord’s son” or “gentleman”) and the xiaoren (“small person”). The junzi is the person who always manifests the quality of ren in his
person and the displays the quality of lee in his actions. In this article examines the category of the ideal man and the spiritual and moral values of the philosophy of Confucius. According to Confucius high-morality Jun-zi is characterized by two things: a sense of humanity and duty. This article provides an analysis of the ethical category for the ideal man.
Abstract: Statistical analysis of electrophysiological recordings
obtained under, e.g. tactile, stimulation frequently suggests participation
in the network dynamics of experimentally unobserved “hidden"
neurons. Such interneurons making synapses to experimentally
recorded neurons may strongly alter their dynamical responses to
the stimuli. We propose a mathematical method that formalizes this
possibility and provides an algorithm for inferring on the presence
and dynamics of hidden neurons based on fitting of the experimental
data to spike trains generated by the network model. The model
makes use of Integrate and Fire neurons “chemically" coupled
through exponentially decaying synaptic currents. We test the method
on simulated data and also provide an example of its application to
the experimental recording from the Dorsal Column Nuclei neurons
of the rat under tactile stimulation of a hind limb.
Abstract: This paper summaries basic principles and concepts of
intelligent controls, implemented in humanoid robotics as well as
recent algorithms being devised for advanced control of humanoid
robots. Secondly, this paper presents a new approach neuro-fuzzy
system. We have included some simulating results from our
computational intelligence technique that will be applied to our
humanoid robot. Subsequently, we determine a relationship between
joint trajectories and located forces on robot-s foot through a
proposed neuro-fuzzy technique.
Abstract: Cabbage seedlings grown in vitro were exposed to
excess levels of heavy metals, including Cd, Mo, and Zn. High metal
levels affected plant growth at cotyledonary stage. Seedlings under
Cd, Mo, and Zn treatments could not produce root hairs and true
leaves. Under stress conditions, seedlings accumulated a higher
amount of anthocyanins in their cotyledons than those in the control.
The pigments isolated from Cd and Zn stressed seedling cotyledons
appeared as pink, while under Mo stress, was dark pink or purple.
Moreover, excess Mo stress increased antioxidant enzyme activities
of APX, CAT, SOD. These results suggest that, under excess Mo
stress, the induced antioxidant enzyme activity of cabbage seedlings
may function as a protective mechanism to shield the plants from
toxicity and exacerbated growth.
Abstract: This study examined the toxicological effects and
safety of polypeptide k isolated from the seeds of Momordica
charantia in laboratory rats. 30 male Sprague Dawley rats (12 weeks
old, bodyweight 180-200 g) were randomly divided into 3 groups
(1000 mg/kg, 500 mg and 0 mg/kg). Rats were acclimatized to
laboratory conditions for 7 days and at day 8 rats were dosed orally
with polypeptide k (in 2% DMSO/normal saline) and the controls
received the dosed vehicle only. Rats were then observed for 72
hours before sacrificed. Rats were anaesthetized by pentobarbital
(50 mg/kg ip) and 2-3.0 mL of blood was taken by cardiac puncture
and rats were scarified by anaesthetic overdose. Immediately, organs
(heart, lungs, liver, kidneys) were weigh and taken for histology.
Organ sections were then evaluated by a histopathologist. Serum
samples were assayed for liver functions (ALT and γ-GT) and kidney
functions (BUN and creatinine). All rats showed normal behavior
after the dosing and no statistical changes were observed in all blood
parameters and organ weight. Histological examinations revealed
normal organ structures. In conclusion, dosing of rats up to 1000
mg/kg did not have any effects on the rat behavior, liver or kidney
functions nor histology of the selected organs.
Abstract: In accordance with environmental impacts contended in Kyoto Protocol, the study aims to explore the different administrative and non-administrative measurements that industrial countries, such as America, German, Japan, Korea, Holland and British take to face with the increasing Global Warming phenomena. By large, these measurements consist of versatile dimensions, including of education and advocating, economical instruments, research developments and instances, restricted instruments, voluntary contacts, exchangeable permit for carbon-release and public investments. The results of discussion for the study are as follows: both economical impacts as well as reformations for nations that are affected via Kyoto Protocol, and human testifying for variables of global surroundings in the age of Kyoto Protocol.
Abstract: The significance of psychology in studying politics
is embedded in philosophical issues as well as behavioural
pursuits. For the former is often associated with Sigmund Freud
and his followers. The latter is inspired by the writings of Harold
Lasswell. Political psychology or psychopolitics has its own
impression on political thought ever since it deciphers the concept
of human nature and political propaganda. More importantly,
psychoanalysis views political thought as a textual content which
needs to explore the latent from the manifest content. In other
words, it reads the text symptomatically and interprets the hidden
truth. This paper explains the paradigm of dream interpretation
applied by Freud. The dream work is a process which has four
successive activities: condensation, displacement, representation
and secondary revision. The texts dealing with political though can
also be interpreted on these principles. Freud's method of dream
interpretation draws its source after the hermeneutic model of
philological research. It provides theoretical perspective and
technical rules for the interpretation of symbolic structures. The
task of interpretation remains a discovery of equivalence of
symbols and actions through perpetual analogies. Psychoanalysis
can help in studying political thought in two ways: to study the text
distortion, Freud's dream interpretation is used as a paradigm
exploring the latent text from its manifest text; and to apply Freud's
psychoanalytic concepts and theories ranging from individual mind
to civilization, religion, war and politics.
Abstract: In recent decade's tourism industry is one of main
reasons of the social and economical development for many
countries; so these countries try to gain more portion of it for
themselves. The excessive natural and cultural touristy potentialities
in Iran made this country to be one of the most attractive sightseeing
areas, although; Iran has got the lowest rate of tourists. Khark Island
is about 32 km. It is a beautiful coral reef coast; about 98% of oil
export has been done through this place. The ecotourism
potentialities of Khark and Kharko Islands (about 3.7km far from
Khark) are the reason to consider ecotourism and the main activity in
these islands which is exporting oil at the same time. This article
refers to way of measuring the geographical coordination of the
place, and the potentialities, ecotourism attraction of the islands and
introduces some ideas in order to expand tourism in the islands.
Abstract: We developed a multi-camera control system that a (one) cameraman can operate several cameras at a compact studio. we analyzed a workflow of a cameraman of some program shootings with two cameras and clarified their heavy tasks. The system based on a dynamic workflow which adapts a program progressing and recommends of cameraman. we perform the automation of multicamera controls by modeling of studio environment and perform automatic camera adjustment for suitable angle of view with face detection. Our experiment at a real program shooting showed that one cameraman can carry out the task of shooting sufficiently.
Abstract: Interpolated contour maps drawn for aluminum,
copper and molybdenum in downstream monitoring boreholes of
water dam in Miduk Copper Complex and the values of pH, redox
potential (Eh) and distance from water dam indicate different trends
of variation and behavior of these three elements in downward
groundwater resources. As these maps exhibit, aluminum is dominant
in the most alkaline (pH = 9-11) borehole (MB5) to water dam. The
highest concentration of molybdenum is found in the nearest
borehole (MB6) to water dam. Main concentration of copper is
observed in the most oxidized borehole (MB3 with Eh=293.2mV).
The spatial difference among sampling stations can be attributed to
the existence of faults and diaclases in the geologic structure of
Miduk region which causes the groundwater sampling sites to be
impressed by different contamination sources (toe seepage and upper
seepage water originated from different zones of tailings dump).
Abstract: This paper presents a solution for a robotic
manipulation problem. We formulate the problem as combining
target identification, tracking and interception. The task in our
solution is sensing a target on a conveyor belt and then intercepting
robot-s end-effector at a convenient rendezvous point. We used
an object recognition method which identifies the target and finds
its position from visualized scene picture, then the robot system
generates a solution for rendezvous problem using the target-s initial
position and belt velocity . The interception of the target and the
end-effector is executed at a convenient rendezvous point along the
target-s calculated trajectory. Experimental results are obtained using
a real platform with an industrial robot and a vision system over it.
Abstract: This study investigates the investors- behavioral
reaction to the investment rating change announcements from the
views of behavioral finance. The empirical results indicate that
self-interest does affect the intention of securities firms to release
investment ratings for individual stocks. In addition, behavioral
pitfalls are also found in the response of retail investors to investment
rating change announcements.
Abstract: There has been considerable growth in the issue of
food & beverage safety in Thailand. This is important because the
level of satisfaction in food & beverage safety has impacts on travel
decision made by foreign tourists. Therefore, this paper was aimed to
test if there is any significant gender effect in the level of satisfaction
of food & beverage safety made by foreign tourists in Thailand. In
addition, this paper utilized the Chi Square test of independent to test
if there was an association between gender and sickness because of
food and if there was an association between gender and the
perception of food safety standard. During January to June, 2012, a
total of 400 foreign tourist respondents, 200 male as well as 200
female foreign tourists, were interviewed at the departure lounge at
Suvarnabhumi airport, Thailand. The findings revealed the
astonishing result that there was no significant effect of gender. Also,
there was no significant difference in the association between gender
and being sick because of food as well as the association between
gender and the perception on the standard of food safety during their
trip in Thailand.
Abstract: Bio-electrical responses obtained from freshwater
sediments by employing microbial fuel cell (MFC) technology were
investigated in this experimental study. During the electricity
generation, organic matter in the sediment was microbially oxidized
under anaerobic conditions with an electrode serving as a terminal
electron acceptor. It was found that the sediment organic matter
(SOM) associated with electrochemically-active electrodes became
more humified, aromatic, and polydispersed, and had a higher average
molecular weight, together with the decrease in the quantity of SOM.
The alteration of characteristics of the SOM was analogous to that
commonly observed in the early stage of SOM diagenetic process (i.e.,
humification). These findings including an elevation of the sediment
redox potential present a possibility of the MFC technology as a new
soil/sediment remediation technique based on its potential benefits:
non-destructive electricity generation and bioremediation.
Abstract: The Constraints imposed by non-thermal
leptogenesis on the survival of the neutrino mass models describing
the presently available neutrino mass patterns, are studied
numerically. We consider the Majorana CP violating phases coming
from right-handed Majorana mass matrices to estimate the baryon
asymmetry of the universe, for different neutrino mass models
namely quasi-degenerate, inverted hierarchical and normal
hierarchical models, with tribimaximal mixings. Considering two
possible diagonal forms of Dirac neutrino mass matrix as either
charged lepton or up-quark mass matrix, the heavy right-handed
mass matrices are constructed from the light neutrino mass matrix.
Only the normal hierarchical model leads to the best predictions of
baryon asymmetry of the universe, consistent with observations in
non-thermal leptogenesis scenario.
Abstract: The success of an electronic system in a System-on- Chip is highly dependent on the efficiency of its interconnection network, which is constructed from routers and channels (the routers move data across the channels between nodes). Since neither classical bus based nor point to point architectures can provide scalable solutions and satisfy the tight power and performance requirements of future applications, the Network-on-Chip (NoC) approach has recently been proposed as a promising solution. Indeed, in contrast to the traditional solutions, the NoC approach can provide large bandwidth with moderate area overhead. The selected topology of the components interconnects plays prime rule in the performance of NoC architecture as well as routing and switching techniques that can be used. In this paper, we present two generic NoC architectures that can be customized to the specific communication needs of an application in order to reduce the area with minimal degradation of the latency of the system. An experimental study is performed to compare these structures with basic NoC topologies represented by 2D mesh, Butterfly-Fat Tree (BFT) and SPIN. It is shown that Cluster mesh (CMesh) and MinRoot schemes achieves significant improvements in network latency and energy consumption with only negligible area overhead and complexity over existing architectures. In fact, in the case of basic NoC topologies, CMesh and MinRoot schemes provides substantial savings in area as well, because they requires fewer routers. The simulation results show that CMesh and MinRoot networks outperforms MESH, BFT and SPIN in main performance metrics.