Abstract: Although agriculture is an important part of the world
economy, accounting in agriculture still has many shortcomings. The
adoption of IAS 41 “Agriculture” has tried to improve this situation
and increase the comparability of financial statements of entities in
the agricultural sector. Although controversial, IAS 41 is the first
step of a consistent transition to fair value assessment in the
agricultural sector. The objective of our work is the analysis of IAS
41 and current accounting agricultural situation in Romania.
Accounting regulations in Romania are in accordance with European
directives and, in many respects, converged with IFRS referential.
Provisions of IAS 41, however, are not reflected directly in
Romanian regulations. With the increase of forest land transactions,
it is expected that recognition and measurement of biological assets
under IAS 41 to become a necessity.
Abstract: Baseball is unique among other sports in Taiwan.
Baseball has become a “symbol of the Taiwanese spirit and Taiwan-s
national sport". Taiwan-s first professional sports league, the Chinese
Professional Baseball League (CPBL), was established in 1989.
Starters pitch many more innings over the course of a season and for
a century teams have made all their best pitchers starters. In this
study, we attempt to determine the on-field performance these
pitchers and which won the most CPBL games in 2009. We utilize
the discriminate analysis approach to solve the problem, examining
winning pitchers and their statistics, to reliably find the best starting
pitcher. The data employed in this paper include innings pitched (IP),
earned runs allowed (ERA) and walks plus hits per inning pitched
(WPHIP) provided by the official website of the CPBL. The results
show that Aaron Rakers was the best starting pitcher of the CPBL.
The top 10 CPBL starting pitchers won 14 games to 8 games in the
2009 season. Though Fisher Discriminant Analysis, predicted to top
10 CPBL starting pitchers probably won 20 games to 9 games, more
1 game to 7 games in actually counts in 2009 season.
Abstract: This study examines the issue of recommendation
sources from the perspectives of gender and consumers- perceived
risk, and validates a model for the antecedents of consumer online
purchases. The method of obtaining quantitative data was that of the
instrument of a survey questionnaire. Data were collected via
questionnaires from 396 undergraduate students aged 18-24, and a
multiple regression analysis was conducted to identify causal
relationships. Empirical findings established the link between
recommendation sources (word-of-mouth, advertising, and
recommendation systems) and the likelihood of making online
purchases and demonstrated the role of gender and perceived risk as
moderators in this context. The results showed that the effects of
word-of-mouth on online purchase intentions were stronger than those
of advertising and recommendation systems. In addition, female
consumers have less experience with online purchases, so they may be
more likely than males to refer to recommendations during the
decision-making process. The findings of the study will help
marketers to address the recommendation factor which influences
consumers- intention to purchase and to improve firm performances to
meet consumer needs.
Abstract: The CMLP building was developed to be a model for
sustainability with strategies to reduce water, energy and pollution,
and to provide a healthy environment for the building occupants. The
aim of this paper is to investigate the environmental effects of energy
used by this building. A LCA (life cycle analysis) was led to measure
the real environmental effects produced by the use of energy. The
impact categories most affected by the energy use were found to be
the human health effects, as well as ecotoxicity. Natural gas
extraction, uranium milling for nuclear energy production, and the
blasting for mining and infrastructure construction are the processes
contributing the most to emissions in the human health effect. Data
comparing LCA results of CMLP building with a conventional
building results showed that energy used by the CMLP building has
less damage for the environment and human health than a
conventional building.
Abstract: Herein, the organic semiconductor methyl orange
(MO), is investigated for the first time for its electronic applications.
For this purpose, Al/MO/n-Si heterojunction is fabricated through
economical cheap and simple “drop casting” technique. The currentvoltage
(I-V) measurements of the device are made at room
temperature under dark conditions. The I-V characteristics of
Al/MO/n-Si junction exhibits asymmetrical and rectifying behavior
that confirms the formation of diode. The diode parameters such as
rectification ratio (RR), turn on voltage (Vturn on), reverse saturation
current (I0), ideality factor (n), barrier height ( b
f ), series resistance
(Rs) and shunt resistance (Rsh) are determined from I-V curves using
Schottky equations. These values of these parameters are also
extracted and verified by applying Cheung’s functions. The
conduction mechanisms are explained from the forward bias I-V
characteristics using the power law.
Abstract: The notion of k-fuzzy ideals of semirings was introduced
by Kim and Park in 1996. In 2003, Dutta and Kar introduced
a notion of ternary semirings. This structure is a generalization of
ternary rings and semirings. The main purpose of this paper is to
introduce and study k-fuzzy ideals in ternary semirings analogous to
k-fuzzy ideals in semirings considered by Kim and Park.
Abstract: The aim of the work was to attenuate the vibration amplitude in CESNA 172 airplane wing by using Functionally Graded Material instead of uniform or composite material. Wing strength was achieved by means of stress analysis study, while wing vibration amplitudes and shapes were achieved by means of Modal and Harmonic analysis. Results were verified by applying the methodology in a simple cantilever plate to the simple model and the results were promising and the same methodology can be applied to the airplane wing model. Aluminum models, Titanium models, and functionally graded materials of Aluminum and titanium results were compared to show a great vibration attenuation after using the FGM. Optimization in FGM gradation satisfied our objective of reducing and attenuating the vibration amplitudes to show the effect of using FGM in vibration behavior. Testing the Aluminum rich models, and comparing it with the titanium rich model was an optimization in this paper. Results have shown a significant attenuation in vibration magnitudes when using FGM instead of Titanium Plate, and Aluminium wing with FGM Spurs instead of Aluminium wings. It was also recommended that in future, changing the graphical scale to 1:10 or even 1:1 when the computers- capabilities allow.
Abstract: The present investigation aimed to study the
histomorphometric characterizations of the thyroid gland of the duck.
Five adult male and five adult female ducks were used in the
experiment. Results showed that the overall histological structure of
the thyroid gland of the duck were similar to those of the other
vertebrae. The gland consisted of roughly spherical randomly
distributed micro and macrofollicles with very little interstitial tissue
between them. Each follicle is lined by a single layer of epithelial
cells enclosing a cavity, the follicular cavity, which is filled with
colloid. Ultrastructural findings showed that the apical surface of the
follicular cells bears a variable number of short, irregularly
distributed microvilli which are apparently more numerous on the
columnar cells than on the lower, relatively inactive cells.
Mitochondria and rough endoplasmic reticulum occupy the
subnuclear region of the follicular cell, whereas the Golgi complex,
free ribosomes and colloid droplets were found in the apical
cytoplasm. At light or electron microscopic levels, there was no sex
difference in histomorphometric characteristics of the thyroid
glands.ls.
Abstract: In films, visual effects have played the role of
expressing realities more realistically or describing imaginations as if
they are real. Such images are immediated images representing
realism, and the logic of immediation for the reality of images has
been perceived dominant in visual effects. In order for immediation to
have an identity as immediation, there should be the opposite concept
hypermediation.
In the mid 2000s, hypermediated images were settled as a code of
mass culture in Asia. Thus, among Asian films highly popular in those
days, this study selected five displaying hypermediated images – 2 Korean, 2 Japanese, and 1 Thailand movies – and examined the
semiotic meanings of such images using Roland Barthes- directional and implicated meaning analysis and Metz-s paradigmatic analysis
method, focusing on how hypermediated images work in the general
context of the films, how they are associated with spaces, and what
meanings they try to carry.
Abstract: The culture of riding heavy motorcycles originates
from advanced countries and mainly comes from Europe, North
America, and Japan. Heavy duty motorcycle riders are different from
people who view motorcycles as a convenient mean of transportation.
They regard riding them as a kind of enjoyment and high-level taste.
The activities of riding heavy duty motorcycles have formes a
distinctive landscape in domestic land in Taiwan. Previous studies
which explored motorcycle culture in Taiwan still focused on the
objects of motorcycle engine displacement under 50 cc.. The study
aims to study the heavy duty motorcycles of engine displacement over
550 cc. and explores where their attractiveness is. For finding the
attractiveness of heavy duty motorcycle, the study chooses Miryoku
Engineering (Preference-Based Design) approach. Two steps are
adopted to proceed the research. First, through arranging the letters
obtained from interviewing experts, EGM (The Evaluation Grid
Method) was applied to find out the structure of attractiveness. The
attractive styles are eye-dazzling, leisure, classic, and racing
competitive styles. Secondarily, Quantification Theory Type I analysis
was adopted as a tool for analyzing the importance of attractiveness.
The relationship between style and attractive parts was also discussed.
The results could contribute to the design and research development of
heavy duty motorcycle industry in Taiwan.
Abstract: e-mail has become an important means of electronic
communication but the viability of its usage is marred by Unsolicited
Bulk e-mail (UBE) messages. UBE consists of many types
like pornographic, virus infected and 'cry-for-help' messages as well
as fake and fraudulent offers for jobs, winnings and medicines. UBE
poses technical and socio-economic challenges to usage of e-mails.
To meet this challenge and combat this menace, we need to
understand UBE. Towards this end, the current paper presents a
content-based textual analysis of nearly 3000 winnings-announcing
UBE. Technically, this is an application of Text Parsing and
Tokenization for an un-structured textual document and we approach
it using Bag Of Words (BOW) and Vector Space Document Model
techniques. We have attempted to identify the most frequently
occurring lexis in the winnings-announcing UBE documents. The
analysis of such top 100 lexis is also presented. We exhibit the
relationship between occurrence of a word from the identified lexisset
in the given UBE and the probability that the given UBE will be
the one announcing fake winnings. To the best of our knowledge and
survey of related literature, this is the first formal attempt for
identification of most frequently occurring lexis in winningsannouncing
UBE by its textual analysis. Finally, this is a sincere
attempt to bring about alertness against and mitigate the threat of
such luring but fake UBE.
Abstract: High Performance Work Systems (HPWS) generally give rise to positive impacts on employees by increasing their commitments in workplaces. While some argued this actually have considerable negative impacts on employees with increasing possibilities of imposing strains caused by stress and intensity of such work places. Do stressful workplaces hamper employee commitment? The author has tried to find the answer by exploring linkages between HPWS practices and its impact on employees in Japanese organizations. How negative outcomes like job intensity and workplaces and job stressors can influence different forms of employees- commitments which can be a hindrance to their performance. Design: A close ended questionnaire survey was conducted amongst 16 large, medium and small sized Japanese companies from diverse industries around Chiba, Saitama, and Ibaraki Prefectures and in Tokyo from the month of October 2008 to February 2009. Questionnaires were aimed to the non managerial employees- perceptions of HPWS practices, their behavior, working life experiences in their work places. A total of 227 samples are used for analysis in the study. Methods: Correlations, MANCOVA, SEM Path analysis using AMOS software are used for data analysis in this study. Findings: Average non-managerial perception of HPWS adoption is significantly but negatively correlated to both work place Stressors and Continuous commitment, but positively correlated to job Intensity, Affective, Occupational and Normative commitments in different workplaces at Japan. The path analysis by SEM shows significant indirect relationship between Stressors and employee Affective organizational commitment and Normative organizational commitments. Intensity also has a significant indirect effect on Occupational commitments. HPWS has an additive effect on all the outcomes variables. Limitations: The sample size in this study cannot be a representative to the entire population of non-managerial employees in Japan. There were no respondents from automobile, pharmaceuticals, finance industries. The duration of the survey coincided in a period when Japan as most of the other countries is under going recession. Biases could not be ruled out completely. We must take cautions in interpreting the results of studies as they cannot be generalized. And the path analysis cannot provide the complete causality of the inter linkages between the variables used in the study. Originality: There have been limited studies on linkages in HPWS adoptions and their impacts on employees- behaviors and commitments in Japanese workplaces. This study may provide some ingredients for further research in the fields of HRM policies and practices and their linkages on different forms of employees- commitments.
Abstract: Stocking density is considered one of the important
factors affecting fish growth. But, information related to impact of
stocking density on growth performance of monosex tilapia population
under the ecological conditions of Gangetic plains in West Bengal,
India is limited. The aim of our study was to compare the growth
potential of monosex tilapia at various stocking densities and to
determine an ideal stocking density for culture of all-male monosex
fish. The males were isolated by examination of genital papilla region
and were stocked separately in 0.01 ha earthen ponds at different
stocking densities (5000, 10000, 15000, 20000, 25000 and 30000
fingerlings/ha). It was found that the highest weight, length, daily
weight gain, growth rate and protein content were observed for the
20000 fish/ha density class. Thus, culture of monosex tilapia at a
density of 20000 fish/ha can be considered ideal for augmented
production of the fish under Indian context.
Abstract: One of the main consequences of the ubiquitous usage of Internet as a means to conduct business has been the progressive internationalization of contracts created to support such transactions. As electronic commerce becomes International commerce, the reality is that commercial disputes will occur creating such questions as: "In which country do I bring proceedings?" and "Which law is to be applied to solve disputes?" The decentralized and global structure of the Internet and its decentralized operation have given e-commerce a transnational element that affects two questions essential to any transaction: applicable law and jurisdiction in the event of dispute. The sharing of applicable law and jurisdiction among States in respect of international transactions traditionally has been based on the use of contact factors generally of a territorial nature (the place where real estate is located, customary residence, principal establishment, place of shipping goods). The characteristics of the Internet as a new space sometimes make it difficult to apply these rules, and may make them inoperative or lead to results that are surprising or totally foreign to the contracting parties and other elements and circumstances of the case.
Abstract: Autism spectrum disorder is characterized by
abnormalities in social communication, language abilities and
repetitive behaviors. The present study focused on some grammatical
deficits in autistic children. We evaluated the impairment of correct
use of different Persian verb tenses in autistic children-s speech. Two
standardized Language Test were administered then gathered data
were analyzed. The main result of this study was significant
difference between the mean scores of correct responses to present
tense in comparison with past tense in Persian language. This study
demonstrated that tense is severely impaired in autistic children-s
speech. Our findings indicated those autistic children-s production of
simple present/ past tense opposition to be better than production of
future and past periphrastic forms (past perfect, present perfect, past
progressive).
Abstract: This study introduces a new method for detecting,
sorting, and localizing spikes from multiunit EEG recordings. The
method combines the wavelet transform, which localizes distinctive
spike features, with Super-Paramagnetic Clustering (SPC) algorithm,
which allows automatic classification of the data without assumptions
such as low variance or Gaussian distributions. Moreover, the method
is capable of setting amplitude thresholds for spike detection. The
method makes use of several real EEG data sets, and accordingly the
spikes are detected, clustered and their times were detected.
Abstract: Lectins have a good scope in current clinical
microbiology research. In the present study evaluated the
antimicrobial activities of a D-galactose binding lectin (PnL) was
purified from the annelid, Perinereis nuntia (polychaeta) by affinity
chromatography. The molecular mass of the lectin was determined to
be 32 kDa as a single polypeptide by SDS-PAGE under both reducing
and non-reducing conditions. The hemagglutinating activity of the
PnL showed against trypsinized and glutaraldehyde-fixed human
erythrocytes was specifically inhibited by D-Gal, GalNAc,
Galβ1-4Glc and Galα1-6Glc. PnL was evaluated for in vitro
antibacterial screening studies against 11 gram-positive and
gram-negative microorganisms. From the screening results, it was
revealed that PnL exhibited significant antibacterial activity against
gram-positive bacteria. Bacillus megaterium showed the highest
growth inhibition by the lectin (250 μg/disc). However, PnL did not
inhibit the growth of gram-negative bacteria such as Vibrio cholerae
and Pseudomonas sp. PnL was also examined for in vitro antifungal
activity against six fungal phytopathogens. PnL (100 μg/mL) inhibited
the mycelial growth of Alternaria alternata (24.4%). These results
indicate that future findings of lectin applications obtained from
annelids may be of importance to life sciences.
Abstract: This study presents a hybrid neural network and Gravitational Search Algorithm (HNGSA) method to solve well known Wessinger's equation. To aim this purpose, gravitational search algorithm (GSA) technique is applied to train a multi-layer perceptron neural network, which is used as approximation solution of the Wessinger's equation. A trial solution of the differential equation is written as sum of two parts. The first part satisfies the initial/ boundary conditions and does not contain any adjustable parameters and the second part which is constructed so as not to affect the initial/boundary conditions. The second part involves adjustable parameters (the weights and biases) for a multi-layer perceptron neural network. In order to demonstrate the presented method, the obtained results of the proposed method are compared with some known numerical methods. The given results show that presented method can introduce a closer form to the analytic solution than other numerical methods. Present method can be easily extended to solve a wide range of problems.
Abstract: This paper describes a research project on Year 3 primary school students in Malaysia in their use of computer-based video game to enhance learning of multiplication facts (tables) in the Mathematics subject. This study attempts to investigate whether video games could actually contribute to positive effect on children-s learning or otherwise. In conducting this study, the researchers assume a neutral stand in the investigation as an unbiased outcome of the study would render reliable response to the impact of video games in education which would contribute to the literature of technology-based education as well as impact to the pedagogical aspect of formal education. In order to conduct the study, a subject (Mathematics) with a specific topic area in the subject (multiplication facts) is chosen. The study adopts a causal-comparative research to investigate the impact of the inclusion of a computer-based video game designed to teach multiplication facts to primary level students. Sample size is 100 students divided into two i.e., A: conventional group and B conventional group aided by video games. The conventional group (A) would be taught multiplication facts (timetables) and skills conventionally. The other group (B) underwent the same lessons but with supplementary activity: a computer-based video game on multiplication which is called Timez-Attack. Analysis of marks accrued from pre-test will be compared to post- test using comparisons of means, t tests, and ANOVA tests to investigate the impact of computer games as an added learning activity. The findings revealed that video games as a supplementary activity to classroom learning brings significant and positive effect on students- retention and mastery of multiplication tables as compared to students who rely only upon formal classroom instructions.
Abstract: Teaching and learning about sustainability is a pedagogical endeavour with various innate difficulties and increased demands. Higher education has a dual role to play in addressing this challenge: to identify and explore innovative approaches and tools for addressing the complex and value-laden nature of sustainability in more meaningful ways, and to help teachers to integrate these approaches into their practice through appropriate professional development programs. The study reported here was designed and carried out within the context of a Masters course in Environmental Education. Eight teachers were collaboratively engaged in reconstructing a digital game microworld which was deliberately designed by the researchers to be questioned and evoke critical discussion on the idea of ‘sustainable city’. The study was based on the design-based research method. The findings indicate that the teachers’ involvement in processes of co-constructing the microworld initiated discussion and reflection upon the concepts of sustainability and sustainable lifestyles.