Standard Languages for Creating a Database to Display Financial Statements on a Web Application

XHTML and XBRL are the standard languages for creating a database for the purpose of displaying financial statements on web applications. Today, XBRL is one of the most popular languages for business reporting. A large number of countries in the world recognize the role of XBRL language for financial reporting and the benefits that the reporting format provides in the collection, analysis, preparation, publication and the exchange of data (information) which is the positive side of this language. Here we present all advantages and opportunities that a company may have by using the XBRL format for business reporting. Also, this paper presents XBRL and other languages that are used for creating the database, such XML, XHTML, etc. The role of the AJAX complex model and technology will be explained in detail, and during the exchange of financial data between the web client and web server. Here will be mentioned basic layers of the network for data exchange via the web.

Trend Analysis of Annual Total Precipitation Data in Konya

Hydroclimatic observation values ​​are used in the planning of the project of water resources. Climate variables are the first of the values ​​used in planning projects. At the same time, the climate system is a complex and interactive system involving the atmosphere, land surfaces, snow and bubbles, the oceans and other water structures. The amount and distribution of precipitation, which is an important climate parameter, is a limiting environmental factor for dispersed living things. Trend analysis is applied to the detection of the presence of a pattern or trend in the data set. Many trends work in different parts of the world are usually made for the determination of climate change. The detection and attribution of past trends and variability in climatic variables is essential for explaining potential future alteration resulting from anthropogenic activities. Parametric and non-parametric tests are used for determining the trends in climatic variables. In this study, trend tests were applied to annual total precipitation data obtained in period of 1972 and 2012, in the Konya Basin. Non-parametric trend tests, (Sen’s T, Spearman’s Rho, Mann-Kendal, Sen’s T trend, Wald-Wolfowitz) and parametric test (mean square) were applied to annual total precipitations of 15 stations for trend analysis. The linear slopes (change per unit time) of trends are calculated by using a non-parametric estimator developed by Sen. The beginning of trends is determined by using the Mann-Kendall rank correlation test. In addition, homogeneities in precipitation trends are tested by using a method developed by Van Belle and Hughes. As a result of tests, negative linear slopes were found in annual total precipitations in Konya.

Corporate Social Responsibility and Its Impact on Corporate Governance: Comparative Study between Listed Companies on Bucharest and Bombay Stock Exchange

This article is a research on corporate governance. The aim of the study is to focus a special attention on the importance of corporate social responsibility and corporate governance, which are relevant, indeed necessary, for organizations. In this regard, we analyzed the corporate social responsibility in the context of corporate governance for companies listed on Bucharest and Bombay Stock Exchange. Therefore, we bring into the spotlight some differences between India and Romania linked with the importance ascribed to corporate social responsibility of a company. We presented the results of the demarche and we concluded suggestions regarding further research in this area. The study increases the awareness, identifies and articulates desirable behaviors, which are not intended to be exhaustive.

Effects of Incident Angle and Distance on Visible Light Communication

Visible Light Communication (VLC) provides wireless communication features in illumination systems. One of the key applications is to recognize the user location by indoor illuminators such as light emitting diodes. For localization of individual receivers in these systems, we usually assume that receivers and transmitters are placed in parallel. However, it is difficult to satisfy this assumption because the receivers move randomly in real case. It is necessary to analyze the case when transmitter is not placed perfectly parallel to receiver. It is also important to identify changes on optical gain by the tilted angles and distances of them against the illuminators. In this paper, we simulate optical gain for various cases where the tilt of the receiver and the distance change. Then, we identified changing patterns of optical gains according to tilted angles of a receiver and distance. These results can help many VLC applications understand the extent of the location errors with regard to optical gains of the receivers and identify the root cause.

Development of Energy Benchmarks Using Mandatory Energy and Emissions Reporting Data: Ontario Post-Secondary Residences

Governments are playing an increasingly active role in reducing carbon emissions, and a key strategy has been the introduction of mandatory energy disclosure policies. These policies have resulted in a significant amount of publicly available data, providing researchers with a unique opportunity to develop location-specific energy and carbon emission benchmarks from this data set, which can then be used to develop building archetypes and used to inform urban energy models. This study presents the development of such a benchmark using the public reporting data. The data from Ontario’s Ministry of Energy for Post-Secondary Educational Institutions are being used to develop a series of building archetype dynamic building loads and energy benchmarks to fill a gap in the currently available building database. This paper presents the development of a benchmark for college and university residences within ASHRAE climate zone 6 areas in Ontario using the mandatory disclosure energy and greenhouse gas emissions data. The methodology presented includes data cleaning, statistical analysis, and benchmark development, and lessons learned from this investigation are presented and discussed to inform the development of future energy benchmarks from this larger data set. The key findings from this initial benchmarking study are: (1) the importance of careful data screening and outlier identification to develop a valid dataset; (2) the key features used to develop a model of the data are building age, size, and occupancy schedules and these can be used to estimate energy consumption; and (3) policy changes affecting the primary energy generation significantly affected greenhouse gas emissions, and consideration of these factors was critical to evaluate the validity of the reported data.

Using Thinking Blocks to Encourage the Use of Higher Order Thinking Skills among Students When Solving Problems on Fractions

Problem-solving is an activity which can encourage students to use Higher Order Thinking Skills (HOTS). Learning fractions can be challenging for students since empirical evidence shows that students experience difficulties in solving the fraction problems. However, visual methods can help students to overcome the difficulties since the methods help students to make meaningful visual representations and link abstract concepts in Mathematics. Therefore, the purpose of this study was to investigate whether there were any changes in students’ HOTS at the four highest levels when learning the fractions by using Thinking Blocks. 54 students participated in a quasi-experiment using pre-tests and post-tests. Students were divided into two groups. The experimental group (n=32) received a treatment to improve the students’ HOTS and the other group acted as the control group (n=22) which used a traditional method. Data were analysed by using Mann-Whitney test. The results indicated that during post-test, students who used Thinking Blocks showed significant improvement in their HOTS level (p=0.000). In addition, the results of post-test also showed that the students’ performance improved significantly at the four highest levels of HOTS; namely, application (p=0.001), analyse (p=0.000), evaluate (p=0.000), and create (p=0.000). Therefore, it can be concluded that Thinking Blocks can effectively encourage students to use the four highest levels of HOTS which consequently enable them to solve fractions problems successfully.

The Effect of Acute Toxicity and Thyroid Hormone Treatments on Hormonal Changes during Embryogenesis of Acipenser persicus

Production of high quality fish eggs with reasonable hatching rate makes a success in aquaculture industries. It is influenced by the environmental stimulators and inhibitors. Diazinon is a widely-used pesticide in Golestan province (Southern Caspian Sea, North of Iran) which is washed to the aquatic environment (3 mg/L in the river). It is little known about the effect of this pesticide on the embryogenesis of sturgeon fish, the valuable species of the Caspian Sea. Hormonal content of the egg is an important factor to guaranty the successful passes of embryonic stages. In this study, the fate of Persian sturgeon embryo to 24, 48, 72, and 96-hours exposure of diazinon (LC50 dose) was tested. Also, the effect of thyroid hormones (T3 and T4) on these embryos was tested concurrently or separately with diazinon LC 50 dose. Fertilized eggs are exposed to T3 (low dose: 1 ng/ml, high dose: 10 ng/ml), T4 (low dose: 1 ng/ml, high dose: 10 ng/ml). Six eggs were randomly selected from each treatment (with three replicates) in five developmental stages (two cell- division, neural, heart present, heart beaten, and hatched larvae). The possibility of changing T3, T4, and cortisol contents of the embryos were determined in all treated groups and in every mentioned embryonic stage. The hatching rate in treated groups was assayed at the end of the embryogenesis to clarify the effect of thyroid hormones and diazinon. The results indicated significant differences in thyroid hormone contents, but no significant differences were recognized in cortisol levels at various early life stages of embryos. There was also significant difference in thyroid hormones in (T3, T4) + diazinon treated embryos (P˂0.05), while no significant difference between control and treatments in cortisol levels was observed. The highest hatching rate was recorded in HT3 treatment, while the lowest hatching rate was recorded for diazinon LC50 treatment. The result confirmed that Persian sturgeon embryo is less sensitive to diazinon compared to teleost embryos, and thyroid hormones may increase hatching rate even in the presence of diazinon.

Long-Term Durability of Roller-Compacted Concrete Pavement

Roller-compacted concrete pavement (RCCP), an environmental friendly pavement of which load carry capacity benefitted from both hydration and aggregate interlock from roller compacting, demonstrated a superb structural performance for a relatively small amount of water and cement content. Even though an excellent structural performance can be secured, it is required to investigate roller-compacted concrete (RCC) under environmental loading and its long-term durability under critical conditions. In order to secure long-term durability, an appropriate internal air-void structure is required for this concrete. In this study, a method for improving the long-term durability of RCCP is suggested by analyzing the internal air-void structure and corresponding durability of RCC. The method of improving the long-term durability involves measurements of air content, air voids, and air-spacing factors in RCC that experiences changes in terms of type of air-entraining agent and its usage amount. This test is conducted according to the testing criteria in ASTM C 457, 672, and KS F 2456. It was found that the freezing-thawing and scaling resistances of RCC without any chemical admixture was quite low. Interestingly, an improvement of freezing-thawing and scaling resistances was observed for RCC with appropriate the air entraining (AE) agent content; Relative dynamic elastic modulus was found to be more than 80% for those mixtures. In RCC with AE agent mixtures, large amount of air was distributed within a range of 2% to 3%, and an air void spacing factor ranging between 200 and 300 μm (close to 250 μm, recommended by PCA) was secured. The long-term durability of RCC has a direct relationship with air-void spacing factor, and thus it can only be secured by ensuring the air void spacing factor through the inclusion of the AE in the mixture.

Dynamic Analysis of Offshore 2-HUS/U Parallel Platform

For the stability and control demand of offshore small floating platform, a 2-HUS/U parallel mechanism was presented as offshore platform. Inverse kinematics was obtained by institutional constraint equation, and the dynamic model of offshore 2-HUS/U parallel platform was derived based on rigid body’s Lagrangian method. The equivalent moment of inertia, damping and driving force/torque variation of offshore 2-HUS/U parallel platform were analyzed. A numerical example shows that, for parallel platform of given motion, system’s equivalent inertia changes 1.25 times maximally. During the movement of platform, they change dramatically with the system configuration and have coupling characteristics. The maximum equivalent drive torque is 800 N. At the same time, the curve of platform’s driving force/torque is smooth and has good sine features. The control system needs to be adjusted according to kinetic equation during stability and control and it provides a basis for the optimization of control system.

Graphene Oxide Fiber with Different Exfoliation Time and Activated Carbon Particle

In recent years, research on continuous graphene oxide fibers has been intensified. Therefore, many factors of production stages are being studied. In this study, the effect of exfoliation time and presence of activated carbon particle (ACP) on graphene oxide fiber’s properties has been analyzed. It has been seen that cross-sectional appearance of sample with ACP is harsh and porous because of ACP. The addition of ACP did not change the electrical conductivity. However, ACP results in an enormous decrease of mechanical properties. Longer exfoliation time results to higher crystallinity degree, C/O ratio and less d space between layers. The breaking strength and electrical conductivity of sample with less exfoliation time is some higher than sample with high exfoliation time.

Template Design Packages for Repetitive Construction Projects

Scope changes, scope creeps, cost and time overruns have become common in projects in the oil and gas sector. Even in repetitive projects, failure to implement lessons learnt and correct past mistakes have resulted in various setbacks. This paper describes the concept of reusing successfully implemented design packages as templates for repetitive projects, and thereby lowering the instances of project failures. Units or systems successfully installed in projects can be identified and taken up for preparing template design packages. Standardization of units and systems helps to develop templates from successful designs which can be repeatedly used with confidence. These packages can be used with minimum modifications for developing FEED packages faster, saving cost and other valuable resources. Lessons learnt from the completed project incorporated in the templates avoid repeating past mistakes during detailed design, procurement and execution. With template packages, consistent quality can be maintained for similar projects, avoiding scope creep and scope changes which will ultimately result in cost and time savings.

Nutritional Value Determination of Different Varieties of Oats and Barley Using Near-Infrared Spectroscopy Method for the Horses Nutrition

In horse nutrition, the most suitable cereal for their rations composition could be defined as oats and barley. Oats have high nutritive value because it provides more protein, fiber, iron and zinc than other whole grains, has good taste, and an activity of stimulating metabolic changes in the body. Another cereal – barley is very similar to oats as a feed except for some characteristics that affect how it is used; however, barley is lower in fiber than oats and is classified as a "heavy" feed. The value of oats and barley grain, first of all is dependent on its composition. Near-infrared spectroscopy (NIRS) has long been considered and used as a significant method in component and quality analysis and as an emerging technology for authenticity applications for cereal quality control. This paper presents the chemical and amino acid composition of different varieties of barley and oats, also digestible energy of different cereals for horses. Ten different spring barley (n = 5) and oats (n = 5) varieties, grown in one location in Lithuania, were assayed for their chemical composition (dry matter, crude protein, crude fat, crude ash, crude fiber, starch) and amino acids content, digestible amino acids and amino acids digestibility. Also, the grains digestible energy for horses was calculated. The oats and barley samples reflectance spectra were measured by means of NIRS using Foss-Tecator DS2500 equipment. The chemical components: fat, crude protein, starch and fiber differed statistically (P

Effects of Free-Hanging Horizontal Sound Absorbers on the Cooling Performance of Thermally Activated Building Systems

Thermally Activated Building Systems (TABS) have proven to be an energy-efficient solution to provide buildings with an optimal indoor thermal environment. This solution uses the structure of the building to store heat, reduce the peak loads, and decrease the primary energy demand. TABS require the heated or cooled surfaces to be as exposed as possible to the indoor space, but exposing the bare concrete surfaces has a diminishing effect on the acoustic qualities of the spaces in a building. Acoustic solutions capable of providing optimal acoustic comfort and allowing the heat exchange between the TABS and the room are desirable. In this study, the effects of free-hanging units on the cooling performance of TABS and the occupants’ thermal comfort was measured in a full-scale TABS laboratory. Investigations demonstrate that the use of free-hanging sound absorbers are compatible with the performance of TABS and the occupant’s thermal comfort, but an appropriate acoustic design is needed to find the most suitable solution for each case. The results show a reduction of 11% of the cooling performance of the TABS when 43% of the ceiling area is covered with free-hanging horizontal sound absorbers, of 23% for 60% ceiling coverage ratio and of 36% for 80% coverage. Measurements in actual buildings showed an increase of the room operative temperature of 0.3 K when 50% of the ceiling surface is covered with horizontal panels and of 0.8 to 1 K for a 70% coverage ratio. According to numerical simulations using a new TRNSYS Type, the use of comfort ventilation has a considerable influence on the thermal conditions in the room; if the ventilation is removed, then the operative temperature increases by 1.8 K for a 60%-covered ceiling.

Amplified Ribosomal DNA Restriction Analysis Method to Assess Rumen Microbial Diversity of Ruminant

Rumen degradation characteristic of feedstuff is one of the prominent factors affecting microbial population in rumen of animal. High rumen degradation rate of faba bean protein may lead to inconstant rumen conditions that could have a prominent impact on rumen microbial diversity. Amplified Ribosomal DNA Restriction Analysis (ARDRA) is utilized to monitor diversity of rumen microbes on sheep fed low quality forage supplemented by faba beans. Four mature merino sheep with existing rumen cannula were used in this study according to 4 x 4 Latin square design. The results of study indicated that there were 37 different ARDRA types identified out of 136 clones examined. Among those clones, five main clone types existed across the treatments with different percentages. In conclusion, the ARDRA method is potential to be used as a routine tool to assess the temporary changes in the rumen community as a result of different feeding strategies.

A Consumption-Based Hybrid Life Cycle Assessment of Carbon Footprints in California: High Footprints in Small Urban Households

Higher density reduces distances, private car dependency and thus reduces greenhouse gas emissions (GHGs). As a result, increased density has been given a central role among urban development targets. However, it is not just travel behavior that changes along with density. Rather, the consumption patterns, or overall lifestyles, change along with changing urban structure, particularly with changing housing types and consumption opportunities. Furthermore, elevated consumption of services, more frequent flying and less intra-household sharing have been shown to potentially outweigh the gains from reduced driving in more dense urban settlements. In this study, the geography of carbon footprints (CFs) in California is analyzed paying close attention to the household size differences and the resulting economies-of-scale advantages and disadvantages. A hybrid life cycle assessment (LCA) framework is employed together with consumer expenditure data to assess the CFs. According to the study, small urban households have the highest CFs in California. Their transport related emissions are significantly lower than those of the residents of less urbanized areas, but higher emissions from other consumption categories, together with the low degree of sharing of goods, overweigh the gains. Two functional units, per capita and per household, are used to analyze the CFs and to demonstrate the importance of household size. The lifestyle impacts visible through the consumption data are also discussed. The study suggests that there are still significant gaps in our understanding of the premises of low-carbon human settlements.

Risk Management through Controlling in Industrial Enterprises Operating in Slovakia

This report is focused on widening the theoretical knowledge as well as controlling practical application from the risk management point of view, regarding to dynamic business changes that have occurred in Slovakia which recently has been considered to be an environment full of risk and uncertainty. The idea of the report is the proposal of the controlling operation model in the course of risk management process in an enterprise operating in Slovakia, by which the controller is able to identify early risk factors in suggested major areas of the business management upon appropriate business information integration, consecutive control and prognoses and to prepare in time full-value documents in order to suggest measures for reduction thereof. Dealing with risk factors, that can quickly limit the growth potential of the enterprise, is an essential part of managerial activities on each level. This is the reason why mutual unofficial, ergo collegial cooperation of individual departments is necessary for controlling application from the business risk management point of view. An important part of the report is elaborated survey of the most important risk factors existing in major management areas of enterprises operating in Slovakia. The outcome of the performed survey is a catalogue of the most important enterprise risk factors. The catalogue serves for better understanding risk factors affecting the Slovak enterprises, their importance and evaluation.

A POX Controller Module to Collect Web Traffic Statistics in SDN Environment

Software Defined Networking (SDN) is a new norm of networks. It is designed to facilitate the way of managing, measuring, debugging and controlling the network dynamically, and to make it suitable for the modern applications. Generally, measurement methods can be divided into two categories: Active and passive methods. Active measurement method is employed to inject test packets into the network in order to monitor their behaviour (ping tool as an example). Meanwhile the passive measurement method is used to monitor the traffic for the purpose of deriving measurement values. The measurement methods, both active and passive, are useful for the collection of traffic statistics, and monitoring of the network traffic. Although there has been a work focusing on measuring traffic statistics in SDN environment, it was only meant for measuring packets and bytes rates for non-web traffic. In this study, a feasible method will be designed to measure the number of packets and bytes in a certain time, and facilitate obtaining statistics for both web traffic and non-web traffic. Web traffic refers to HTTP requests that use application layer; while non-web traffic refers to ICMP and TCP requests. Thus, this work is going to be more comprehensive than previous works. With a developed module on POX OpenFlow controller, information will be collected from each active flow in the OpenFlow switch, and presented on Command Line Interface (CLI) and wireshark interface. Obviously, statistics that will be displayed on CLI and on wireshark interfaces include type of protocol, number of bytes and number of packets, among others. Besides, this module will show the number of flows added to the switch whenever traffic is generated from and to hosts in the same statistics list. In order to carry out this work effectively, our Python module will send a statistics request message to the switch requesting its current ports and flows statistics in every five seconds; while the switch will reply with the required information in a message called statistics reply message. Thus, POX controller will be notified and updated with any changes could happen in the entire network in a very short time. Therefore, our aim of this study is to prepare a list for the important statistics elements that are collected from the whole network, to be used for any further researches; particularly, those that are dealing with the detection of the network attacks that cause a sudden rise in the number of packets and bytes like Distributed Denial of Service (DDoS).

Comparison of Different Techniques to Estimate Surface Soil Moisture

Land subsidence is a gradual settling or sudden sinking of the land surface from changes that take place underground. There are different causes of land subsidence; most notably, ground-water overdraft and severe weather conditions. Subsidence of the land surface due to ground water overdraft is caused by an increase in the intergranular pressure in unconsolidated aquifers, which results in a loss of buoyancy of solid particles in the zone dewatered by the falling water table and accordingly compaction of the aquifer. On the other hand, exploitation of underground water may result in significant changes in degree of saturation of soil layers above the water table, increasing the effective stress in these layers, and considerable soil settlements. This study focuses on estimation of soil moisture at surface using different methods. Specifically, different methods for the estimation of moisture content at the soil surface, as an important term to solve Richard’s equation and estimate soil moisture profile are presented, and their results are discussed through comparison with field measurements obtained from Yanco1 station in south-eastern Australia. Surface soil moisture is not easy to measure at the spatial scale of a catchment. Due to the heterogeneity of soil type, land use, and topography, surface soil moisture may change considerably in space and time.

Lubrication Performance of Multi-Level Gear Oil in a Gasoline Engine

A vehicle gasoline engine converts gasoline into power so that the car can move, and lubricants are important for engines and also gear boxes. Manufacturers have produced numbers of engine oils, and gear oils for engines and gear boxes to SAE International Standards. Some products not only can improve the lubrication of both the engine and gear box but also can raise power of vehicle this can be easily seen in the advertisement declared by the manufacturers. To observe the lubrication performance, a multi-leveled (heavy duty) gear oil was added to a gasoline engine as the oil in the vehicle. The oil was checked at about every 10,000 kilometers. The engine was detailed disassembled, cleaned, and parts were measured. The wear of components of the engine parts were checked and recorded finally. Based on the experiment results, some gear oil seems possible to be used as engine oil in particular vehicles. Vehicle owners should change oil periodically in about every 6,000 miles (or 10,000 kilometers). Used car owners may change engine oil in even longer distance.

Surface Modification of Cotton Using Slaughterhouse Wastes

Cotton dyeing using reactive dyes is one of the major water polluter; this is due to large amount of dye and salt remaining in effluent. Recent adverse climate change and its associated effect to human life have lead to search for more sustainable industrial production. Cationization of cotton to improve its affinity for reactive dye has been earmarked as a major solution for dyeing of cotton with no or less salt. Synthetic cationizing agents of ammonium salt have already been commercialized. However, in nature there are proteinous products which are rich in amino and ammonium salts which can be carefully harnessed to be used as cationizing agent for cotton. The hoofs and horns have successfully been used to cationize cotton so as to improve cotton affinity to the dye. The cationization action of the hoof and horn extract on cotton was confirmed by dyeing the pretreated fabric without salt and comparing it with conventionally dyed and untreated salt free dyed fabric. UV-VIS absorption results showed better dye absorption (62.5% and 50% dye bath exhaustion percentage for cationized and untreated respectively) while K/S values of treated samples were similar to conventional sample.