Abstract: There is limited evidence from various countries
about the possible impact of various criteria to be used to determine
the scope of the IFRS for SMEs issued in 2009 and, research is
needed in this area. We provide evidence from Romania, an
emerging economy member of the European Union. The aim of this
paper is to analyze in a local setting if size is a relevant factor for
deciding between local and global standards for SMEs. Our results
indicate that size is a moderate indicator of the existence of possible
users interested in financial statements and that there is a difference
between the scopes of the standard determined on various criteria..
Also, we suggest that the international exposure is quite reduced in
the case of SMEs, but is sufficient to suggest that at least some SMEs
would benefit from international comparability of financial
statements
Abstract: The objective of this study was to determine the accuracy to estimation fetal weight by Johnson-s method and compares it with actual birth weight. The sample group was 126 infants delivered in Dan KhunThot hospital from January March 2012. Fetal weight was estimated by measuring fundal height according to Johnson-s method. The information was collected by studying historical delivery records and then analyzed by using the statistics of frequency, percentage, mean, and standard deviation. Finally, the difference was analyzed by a paired t-test.The results showed had an average birth weight was 3093.57 ± 391.03 g (mean ± SD) and 3,455 ± 454.55 g average estimated fetal weight by Johnson-s method higher than average actual birth weight was 384.09 grams. When classifying the infants according to birth weight found that low birth weight ( 4000 g) actual birth weight was more than estimated fetal weight. The difference was found between actual birth weight and estimation fetal weight of the minimum weight in high birth weight ( > 4000 g) , the appropriate birth weight (2500-3999g) and low birth weight (
Abstract: The study of soil for agriculture purposes has
remained the main focus of research since the beginning of civilization as humans- food related requirements remained closely linked with the soil. The study of soil has generated an interest
among the researchers for very similar other reasons including transmission, reflection and refraction of signals for deploying
wireless underground sensor networks or for the monitoring of objects on (or in ) soil in the form of better understanding of soil
electromagnetic characteristics properties. The moisture content has
been very instrumental in such studies as it decides on the resistance of the soil, and hence the attenuation on signals traveling through soil
or the attenuation the signals may suffer upon their impact on soil. This work is related testing and characterizing a measurement circuit
meant for the detection of moisture level content in soil.
Abstract: The purpose of this research was to study the
motivation factors to influence the decision to choose Thai Fabric. A
multiple-stage sample was utilized to collect 400 samples from
working women who had diverse occupations all over Thailand. This
research was a quantitative analysis and questionnaire was used a tool
to collect data. Descriptive statistics used in this research included
percentage, average, and standard deviation and inferential statistics
included hypothesis testing of one way ANOVA.
The research findings revealed that demographic factors and social
factors had an influence to the positive idea of wearing Thai fabric (F
= 5.377, P value < 0.05). The respondents who had the age over 41
years old had a better positive idea of wearing Thai fabric than other
groups. Moreover, the findings revealed that age had influenced the
positive idea of wearing Thai fabric (F = 3.918, P value < 0.05). The
respondents who had the age over 41 years old also had stronger
believe that wearing Thai fabric to work and social gatherings are
socially acceptable than other groups.
Abstract: In recent years, real estate prediction or valuation has
been a topic of discussion in many developed countries. Improper
hype created by investors leads to fluctuating prices of real estate,
affecting many consumers to purchase their own homes. Therefore,
scholars from various countries have conducted research in real estate
valuation and prediction. With the back-propagation neural network
that has been popular in recent years and the orthogonal array in the
Taguchi method, this study aimed to find the optimal parameter
combination at different levels of orthogonal array after the system
presented different parameter combinations, so that the artificial
neural network obtained the most accurate results. The experimental
results also demonstrated that the method presented in the study had a
better result than traditional machine learning. Finally, it also showed
that the model proposed in this study had the optimal predictive effect,
and could significantly reduce the cost of time in simulation operation.
The best predictive results could be found with a fewer number of
experiments more efficiently. Thus users could predict a real estate
transaction price that is not far from the current actual prices.
Abstract: The objective of this study was to examine the interaction between mode of illness onset and psychiatric comorbidity on the health outcomes of persons with ME/CFS. A total of 114 individuals with ME/CFS participated in this study. Individuals completed a battery of baseline measures including the fatigue severity scale and measures of disability. Findings indicated that those with sudden illness onset had more impaired physical health functioning. In addition, among individuals with sudden onset, those without psychiatric comorbidity had greater fatigue severity and lower overall physical health than those with psychiatric comordibity. In contrast, among individuals with gradual illness onset, those with psychiatric comorbity had higher fatigue severity than those without comorbid psychiatric disorders. The health outcomes of individuals who have ME/CFS with or without psychiatric comorbidity are impacted by the mode of illness onset and this suggest that it is important to examine these factors in future research.
Abstract: This paper presents a mean for reducing the torque
variation during the revolution of a vertical-axis wind turbine
(VAWT) by increasing the blade number. For this purpose, twodimensional
CDF analysis have been performed on a straight-bladed
Darreius-type rotor. After describing the computational model, a
complete campaign of simulations based on full RANS unsteady
calculations is proposed for a three, four and five-bladed rotor
architecture characterized by a NACA 0025 airfoil. For each
proposed rotor configuration, flow field characteristics are
investigated at several values of tip speed ratio, allowing a
quantification of the influence of blade number on flow geometric
features and dynamic quantities, such as rotor torque and power.
Finally, torque and power curves are compared for the analyzed
architectures, achieving a quantification of the effect of blade number
on overall rotor performance.
Abstract: This work presents the hydrogen production from
steam gasification of palm kernel shell (PKS) at 700 oC in the
presence of 5% Ni/BEA and 5% Fe/BEA as catalysts. The steam
gasification was performed in two-staged reactors to evaluate the
effect of calcinations temperature and the steam to biomass ratio on
the product gas composition. The catalytic activity of Ni/BEA
catalyst decreases with increasing calcinations temperatures from 500
to 700 oC. The highest H2 concentration is produced by Fe/BEA
(600) with more than 71 vol%. The catalytic activity of the catalysts
tested is found to correspond to its physicochemical properties. The
optimum range for steam to biomass ratio if found to be between 2 to
4. Excess steam content results in temperature drop in the gasifier
which is undesirable for the gasification reactions.
Abstract: This paper presents a study of laminar to turbulent transition on a profile specifically designed for wind turbine blades, the DU91-W2-250, which belongs to a class of wind turbine dedicated airfoils, developed by Delft University of Technology. A comparison between the experimental behavior of the airfoil studied at Delft wind tunnel and the numerical predictions of the commercial CFD solver ANSYS FLUENT® has been performed. The prediction capabilities of the Spalart-Allmaras turbulence model and of the γ-θ Transitional model have been tested. A sensitivity analysis of the numerical results to the spatial domain discretization has also been performed using four different computational grids, which have been created using the mesher GAMBIT®. The comparison between experimental measurements and CFD results have allowed to determine the importance of the numerical prediction of the laminar to turbulent transition, in order not to overestimate airfoil friction drag due to a fully turbulent-regime flow computation.
Abstract: In many applications there is a broad variety of
information relevant to a focal “object" of interest, and the fusion of such heterogeneous data types is desirable for classification and
categorization. While these various data types can sometimes be treated as orthogonal (such as the hull number, superstructure color,
and speed of an oil tanker), there are instances where the inference and the correlation between quantities can provide improved fusion
capabilities (such as the height, weight, and gender of a person). A
service-oriented architecture has been designed and prototyped to
support the fusion of information for such “object-centric" situations.
It is modular, scalable, and flexible, and designed to support new data sources, fusion algorithms, and computational resources without affecting existing services. The architecture is designed to simplify
the incorporation of legacy systems, support exact and probabilistic entity disambiguation, recognize and utilize multiple types of
uncertainties, and minimize network bandwidth requirements.
Abstract: The objective of this paper is to establish a possible relationship between sustainable business practice and firm performance. Using a field survey methodology, a sample of sixty manufacturing companies in Nigeria was studied. The firms were categorised into two groups, environmentally 'responsible' and 'irresponsible' firms. An investigation was undertaken into the possible relationship between firm performance and three selected indicators of sustainable business practice: employee health and safety (EHS), waste management (WM), and community development (CD), common within the 30 'responsible' firms. Findings from empirical results reveal that the sustainable practices of the 'responsible' firms are significantly related with firm performance. In addition, sustainable practices are inversely related with fines and penalties. The paper concludes that, within the Nigerian setting at least, sustainability affects corporate performance and sustainability may be a possible tool for corporate conflict resolution as evidenced in the reduction of fines, penalties and compensations. The paper therefore recommends research into the relationship between sustainability and conflict management.
Abstract: The strawberry jam is rich in bioactive compounds. It
is economically and commercially important and widely consumed.
Different strawberries cultivars can be used for its preparation,
however, a careful selection should be performed to guarantee the
preservation of bioactive compounds during jam storage. Two
strawberry cultivars (Camarosa and American 13) were analyzed by
HPLC, three anthocyanins: cyanidin-3-glucoside, pelargonidin-3-
glucoside and pelargonidin-3-rutinoside were quantified. Camarosa
strawberries presented significantly higher concentration of
anthocyanins (p
Abstract: The alumosilicate ceramics with mullite crystalline phase are used in various branches of science and technique. The mullite refractory ceramics with high porosity serve as a heat insulator and as a constructional materials [1], [2]. The purpose of the work was to sinter high porosity ceramic and to increase the quantity of mullite phase in this mullite, mullite-corundum ceramics. Two types of compositions were prepared at during the experiment. The first type is compositions with commercial alumina and silica oxides. The second type is from mixing these oxides with 10, 20 and 30 wt.%. of kaolin. In all samples the Al2O3 and SiO2 were in 2.57:1 ratio, because that was conformed to mullite stechiometric compositions (3Al2O3.2SiO2). The types of alumina oxides were α-Al2O3 (d50=4µm) and γ-Al2O3 (d50=80µm). Ratios of α-: γ-Al2O3 were (1:1) or (1:3). The porous materials were prepared by slip casting of suspension of raw materials. The aluminium paste (0.18 wt.%) was used as a pore former. Water content in the suspensions was 26-47 wt.%. Pore formation occurred as a result of hydrogen formation in chemical reaction between aluminium paste and water [2]. The samples were sintered at the temperature of 1650°C and 1750°C for one hour. The increasing amount of kaolin, α-: γ-Al2O3 at the ratio (1:3) and sintering at the highest temperature raised the quantity of mullite phase. The mullite phase began to dominate over the corundum phase.
Abstract: There have been numerous implementations of
security system using biometric, especially for identification and
verification cases. An example of pattern used in biometric is the iris
pattern in human eye. The iris pattern is considered unique for each
person. The use of iris pattern poses problems in encoding the human
iris.
In this research, an efficient iris recognition method is proposed.
In the proposed method the iris segmentation is based on the
observation that the pupil has lower intensity than the iris, and the
iris has lower intensity than the sclera. By detecting the boundary
between the pupil and the iris and the boundary between the iris and
the sclera, the iris area can be separated from pupil and sclera. A step
is taken to reduce the effect of eyelashes and specular reflection of
pupil. Then the four levels Coiflet wavelet transform is applied to the
extracted iris image. The modified Hamming distance is employed to
measure the similarity between two irises.
This research yields the identification success rate of 84.25% for
the CASIA version 1.0 database. The method gives an accuracy of
77.78% for the left eyes of MMU 1 database and 86.67% for the
right eyes. The time required for the encoding process, from the
segmentation until the iris code is generated, is 0.7096 seconds.
These results show that the accuracy and speed of the method is
better than many other methods.
Abstract: This research project aims to investigate difference in
relative rates concerning phosphoryl transfer relevant to biological
catalysis of DNA and RNA in the pH-independent reactions.
Activated Models of DNA and RNA for alkyl-aryl phosphate diesters
(with 4-nitrophenyl as a good leaving group) have successfully been
prepared to gather kinetic parameters. Eyring plots for the pH–
independent hydrolysis of 1 and 2 were established at different
temperatures in the range 100–160 °C. These measurements have
been used to provide a better estimate for the difference in relative
rates between the reactivity of DNA and RNA cleavage. Eyring plot
gave an extrapolated rate of kH2O = 1 × 10-10 s -1 for 1 (RNA model)
and 2 (DNA model) at 25°C. Comparing the reactivity of RNA
model and DNA model shows that the difference in relative rates in
the pH-independent reactions is surprisingly very similar at 25°. This
allows us to obtain chemical insights into how biological catalysts
such as enzymes may have evolved to perform their current
functions.
Abstract: In this study, the problem of discriminating between interictal epileptic and non- epileptic pathological EEG cases, which present episodic loss of consciousness, investigated. We verify the accuracy of the feature extraction method of autocross-correlated coefficients which extracted and studied in previous study. For this purpose we used in one hand a suitable constructed artificial supervised LVQ1 neural network and in other a cross-correlation technique. To enforce the above verification we used a statistical procedure which based on a chi- square control. The classification and the statistical results showed that the proposed feature extraction is a significant accurate method for diagnostic discrimination cases between interictal and non-interictal EEG events and specifically the classification procedure showed that the LVQ neural method is superior than the cross-correlation one.
Abstract: In order to achieve competitive advantage and better
performance of firm, supply chain management (SCM) strategy
should support and drive forward business strategy. It means that
supply chain should be aligned with business strategy, at the same
time supply chain (SC) managers need to use appropriate information
system (IS) solution to support their strategy, which would lead to
stay competitive. There are different kinds of IS strategies which
enable managers to meet the SC requirement by selecting the best IS
strategy. Therefore, it is important to align IS strategies and practices
with SC strategies and practices, which could help us to plan for an
IS application that supports and enhances a SCMS. In this study,
aligning IS with SC in strategy level is considered. The main aim of
this paper is to align the various IS strategies with SCM strategies
and demonstrate their impact on SC and firm performance.
Abstract: The growing interest on national heritage
preservation has led to intensive efforts on digital documentation of
cultural heritage knowledge. Encapsulated within this effort is the
focus on ontology development that will help facilitate the
organization and retrieval of the knowledge. Ontologies surrounding
cultural heritage domain are related to archives, museum and library
information such as archaeology, artifacts, paintings, etc. The growth
in number and size of ontologies indicates the well acceptance of its
semantic enrichment in many emerging applications. Nowadays,
there are many heritage information systems available for access.
Among others is community-based e-museum designed to support the
digital cultural heritage preservation. This work extends previous
effort of developing the Traditional Malay Textile (TMT) Knowledge
Model where the model is designed with the intention of auxiliary
mapping with CIDOC CRM. Due to its internal constraints, the
model needs to be transformed in advance. This paper addresses the
issue by reviewing the previous harmonization works with CIDOC
CRM as exemplars in refining the facets in the model particularly
involving TMT-Artifact class. The result is an extensible model
which could lead to a common view for automated mapping with
CIDOC CRM. Hence, it promotes integration and exchange of
textile information especially batik-related between communities in
e-museum applications.
Abstract: This paper has two main ideas. Firstly, it describes Evans and Wurster-s concepts “the trade-off between reach and richness", and relates them to the impact of technology on the virtual markets. Authors Evans and Wurster see the transfer of information as a 'trade'off between richness and reach-. Reach refers to the number of people who share particular information, with Richness ['Rich'] being a more complex concept combining: bandwidth, customization, interactivity, reliability, security and currency. Traditional shopping limits the number of shops the shopper is able to visit due to time and other cost constraints; the time spent traveling consequently leaves the shopper with less time to evaluate the product. The paper concludes that although the Web provides Reach, offering Richness and the sense of community required for creating and sustaining relationships with potential clients could be difficult.
Abstract: In elliptic curve theory, number of rational points on
elliptic curves and determination of these points is a fairly important
problem. Let p be a prime and Fp be a finite field and k ∈ Fp. It
is well known that which points the curve y2 = x3 + kx has and
the number of rational points of on Fp. Consider the circle family
x2 + y2 = r2. It can be interesting to determine common points of
these two curve families and to find the number of these common
points. In this work we study this problem.