Are XBRL-based Financial Reports Better than Non-XBRL Reports? A Quality Assessment

Using a scoring system, this paper provides a comparative assessment of the quality of data between XBRL formatted financial reports and non-XBRL financial reports. It shows a major improvement in the quality of data of XBRL formatted financial reports. Although XBRL formatted financial reports do not show much advantage in the quality at the beginning, XBRL financial reports lately display a large improvement in the quality of data in almost all aspects. With the improved XBRL web data managing, presentation and analysis applications, XBRL formatted financial reports have a much better accessibility, are more accurate and better in timeliness.

Structural Parsing of Natural Language Text in Tamil Using Phrase Structure Hybrid Language Model

Parsing is important in Linguistics and Natural Language Processing to understand the syntax and semantics of a natural language grammar. Parsing natural language text is challenging because of the problems like ambiguity and inefficiency. Also the interpretation of natural language text depends on context based techniques. A probabilistic component is essential to resolve ambiguity in both syntax and semantics thereby increasing accuracy and efficiency of the parser. Tamil language has some inherent features which are more challenging. In order to obtain the solutions, lexicalized and statistical approach is to be applied in the parsing with the aid of a language model. Statistical models mainly focus on semantics of the language which are suitable for large vocabulary tasks where as structural methods focus on syntax which models small vocabulary tasks. A statistical language model based on Trigram for Tamil language with medium vocabulary of 5000 words has been built. Though statistical parsing gives better performance through tri-gram probabilities and large vocabulary size, it has some disadvantages like focus on semantics rather than syntax, lack of support in free ordering of words and long term relationship. To overcome the disadvantages a structural component is to be incorporated in statistical language models which leads to the implementation of hybrid language models. This paper has attempted to build phrase structured hybrid language model which resolves above mentioned disadvantages. In the development of hybrid language model, new part of speech tag set for Tamil language has been developed with more than 500 tags which have the wider coverage. A phrase structured Treebank has been developed with 326 Tamil sentences which covers more than 5000 words. A hybrid language model has been trained with the phrase structured Treebank using immediate head parsing technique. Lexicalized and statistical parser which employs this hybrid language model and immediate head parsing technique gives better results than pure grammar and trigram based model.

Metabolic Analysis of Fibroblast Conditioned Media and Comparison with Theoretical Modeling

Understanding the consumption and production of various metabolites of fibroblast conditioned media is needed for its proper and optimized use in expansion of pluripotent stem cells. For this purpose, we have used the HPLC method to analyse the consumption of glucose and the production of lactate over time by mouse embryonic fibroblasts. The experimental data have also been compared with mathematical model fits. 0.025 moles of lactate was produced after 72 hrs while the glucose concentration decreased from 0.017 moles to 0.011 moles. The mathematical model was able to predict the trends of glucose consumption and lactate production.

Tax Incentives in Western Balkan Countries

This paper provides an analysis of corporate income tax (CIT) incentives in the Western Balkan countries: Slovenia, Croatia, Serbia, Montenegro, Macedonia and Albania. Western Balkan countries, as other transition and developing countries, use large number of the corporate income tax incentives (CIT) to attract foreign investments and to stimulate economic activity. The main goal of this paper is to investigate how often these countries use CIT incentives and provide review of existing tax incentives in Western Balkan countries. Paper will focus on reduced CIT rates, tax holidays, and other investment incentives which imply incentives like accelerated depreciation, tax allowances and tax credits.

A New Approach for Image Segmentation using Pillar-Kmeans Algorithm

This paper presents a new approach for image segmentation by applying Pillar-Kmeans algorithm. This segmentation process includes a new mechanism for clustering the elements of high-resolution images in order to improve precision and reduce computation time. The system applies K-means clustering to the image segmentation after optimized by Pillar Algorithm. The Pillar algorithm considers the pillars- placement which should be located as far as possible from each other to withstand against the pressure distribution of a roof, as identical to the number of centroids amongst the data distribution. This algorithm is able to optimize the K-means clustering for image segmentation in aspects of precision and computation time. It designates the initial centroids- positions by calculating the accumulated distance metric between each data point and all previous centroids, and then selects data points which have the maximum distance as new initial centroids. This algorithm distributes all initial centroids according to the maximum accumulated distance metric. This paper evaluates the proposed approach for image segmentation by comparing with K-means and Gaussian Mixture Model algorithm and involving RGB, HSV, HSL and CIELAB color spaces. The experimental results clarify the effectiveness of our approach to improve the segmentation quality in aspects of precision and computational time.

2Taiwan Public Corporation's Participation in the Mechanism of Payment for Environmental Services

The Taiwan government has started to promote the “Plain Landscape Afforestation and Greening Program" since 2002. A key task of the program was the payment for environmental services (PES), entitled the “Plain Landscape Afforestation Policy" (PLAP), which was certificated by the Executive Yuan on August 31, 2001 and enacted on January 1, 2002. According to the policy, it is estimated that the total area of afforestation will be 25,100 hectares by December 31, 2007. Until the end of 2007, the policy had been enacted for six years in total and the actual area of afforestation was 8,919.18 hectares. Among them, Taiwan Sugar Corporation (TSC) was accounted for 7,960 hectares (with 2,450.83 hectares as public service area) which occupied 86.22% of the total afforestation area; the private farmland promoted by local governments was accounted for 869.18 hectares which occupied 9.75% of the total afforestation area. Based on the above, we observe that most of the afforestation area in this policy is executed by TSC, and the achievement ratio by TSC is better than by others. It implies that the success of the PLAP is seriously related to the execution of TSC. The objective of this study is to analyze the relevant policy planning of TSC-s participation in the PLAP, suggest complementary measures, and draw up effective adjustment mechanisms, so as to improve the effectiveness of executing the policy. Our main conclusions and suggestions are summarized as follows: 1. The main reason for TSC-s participation in the PLAP is based on their passive cooperation with the central government or company policy. Prior to TSC-s participation in the PLAP, their lands were mainly used for growing sugarcane. 2. The main factors of TSC-s consideration on the selection of tree species are based on the suitability of land and species. The largest proportion of tree species is allocated to economic forests, and the lack of technical instruction was the main problem during afforestation. Moreover, the method of improving TSC-s future development in leisure agriculture and landscape business becomes a key topic. 3. TSC has developed short and long-term plans on participating in the PLAP for the future. However, there is no great willingness or incentive on budgeting for such detailed planning. 4. Most people from TSC interviewed consider the requirements on PLAP unreasonable. Among them, an unreasonable requirement on the number of trees accounted for the greatest proportion; furthermore, most interviewees suggested that the government should continue to provide incentives even after 20 years. 5. Since the government shares the same goals as TSC, there should be sufficient cooperation and communication that support the technical instruction and reduction of afforestation cost, which will also help to improve effectiveness of the policy.

The Role of Railway Services in Sustainable Urban Development

Kobe City is a metropolis including large suburbs, where housing communities have been developed for many years. People have been recently moving to the urban areas and the suburbs are losing their power to attract population. At the same time, many blocks of high-rise flats have being built near railway stations adjoining town centers, and are drawing people of all generations. Residents with different lifestyle preferences are making good use of town centers and city centers based on effective railway services to live together happily in a household as well as the same flats. Thus railway services can play an essential role in sustainable urban development.

Variations of Body Mass Index with Age in Masters Athletes (World Masters Games)

Whilst there is growing evidence that activity across the lifespan is beneficial for improved health, there are also many changes involved with the aging process and subsequently the potential for reduced indices of health. The nexus between health, physical activity and aging is complex and has raised much interest in recent times due to the realization that a multifaceted approached is necessary in order to counteract a growing obesity epidemic. By investigating age based trends within a population adhering to competitive sport at older ages, further insight might be gleaned to assist in understanding one of many factors influencing this relationship. BMI was derived using data gathered on a total of 6,071 masters athletes (51.9% male, 48.1% female) aged 25 to 91 years ( =51.5, s =±9.7), competing at the Sydney World Masters Games (2009). Using linear and loess regression it was demonstrated that the usual tendency for prevalence of higher BMI increasing with age was reversed in the sample. This trend in reversal was repeated for both male and female only sub-sets of the sample participants, indicating the possibility of improved prevalence of BMI with increasing age for both the sample as a whole and these individual subgroups. This evidence of improved classification in one index of health (reduced BMI) for masters athletes (when compared to the general population) implies there are either improved levels of this index of health with aging due to adherence to sport or possibly the reduced BMI is advantageous and contributes to this cohort adhering (or being attracted) to masters sport at older ages. Demonstration of this proportionately under-investigated World Masters Games population having an improved relationship between BMI and increasing age over the general population is of particular interest in the context of the measures being taken globally to curb an obesity epidemic.

The Role of Velocity Map Quality in Estimation of Intravascular Pressure Distribution

Phase-Contrast MR imaging methods are widely used for measurement of blood flow velocity components. Also there are some other tools such as CT and Ultrasound for velocity map detection in intravascular studies. These data are used in deriving flow characteristics. Some clinical applications are investigated which use pressure distribution in diagnosis of intravascular disorders such as vascular stenosis. In this paper an approach to the problem of measurement of intravascular pressure field by using velocity field obtained from flow images is proposed. The method presented in this paper uses an algorithm to calculate nonlinear equations of Navier- Stokes, assuming blood as an incompressible and Newtonian fluid. Flow images usually suffer the lack of spatial resolution. Our attempt is to consider the effect of spatial resolution on the pressure distribution estimated from this method. In order to achieve this aim, velocity map of a numerical phantom is derived at six different spatial resolutions. To determine the effects of vascular stenoses on pressure distribution, a stenotic phantom geometry is considered. A comparison between the pressure distribution obtained from the phantom and the pressure resulted from the algorithm is presented. In this regard we also compared the effects of collocated and staggered computational grids on the pressure distribution resulted from this algorithm.

A Frame Work for the Development of a Suitable Method to Find Shoot Length at Maturity of Mustard Plant Using Soft Computing Model

The production of a plant can be measured in terms of seeds. The generation of seeds plays a critical role in our social and daily life. The fruit production which generates seeds, depends on the various parameters of the plant, such as shoot length, leaf number, root length, root number, etc When the plant is growing, some leaves may be lost and some new leaves may appear. It is very difficult to use the number of leaves of the tree to calculate the growth of the plant.. It is also cumbersome to measure the number of roots and length of growth of root in several time instances continuously after certain initial period of time, because roots grow deeper and deeper under ground in course of time. On the contrary, the shoot length of the tree grows in course of time which can be measured in different time instances. So the growth of the plant can be measured using the data of shoot length which are measured at different time instances after plantation. The environmental parameters like temperature, rain fall, humidity and pollution are also play some role in production of yield. The soil, crop and distance management are taken care to produce maximum amount of yields of plant. The data of the growth of shoot length of some mustard plant at the initial stage (7,14,21 & 28 days after plantation) is available from the statistical survey by a group of scientists under the supervision of Prof. Dilip De. In this paper, initial shoot length of Ken( one type of mustard plant) has been used as an initial data. The statistical models, the methods of fuzzy logic and neural network have been tested on this mustard plant and based on error analysis (calculation of average error) that model with minimum error has been selected and can be used for the assessment of shoot length at maturity. Finally, all these methods have been tested with other type of mustard plants and the particular soft computing model with the minimum error of all types has been selected for calculating the predicted data of growth of shoot length. The shoot length at the stage of maturity of all types of mustard plants has been calculated using the statistical method on the predicted data of shoot length.

Multidimensional Data Mining by Means of Randomly Travelling Hyper-Ellipsoids

The present study presents a new approach to automatic data clustering and classification problems in large and complex databases and, at the same time, derives specific types of explicit rules describing each cluster. The method works well in both sparse and dense multidimensional data spaces. The members of the data space can be of the same nature or represent different classes. A number of N-dimensional ellipsoids are used for enclosing the data clouds. Due to the geometry of an ellipsoid and its free rotation in space the detection of clusters becomes very efficient. The method is based on genetic algorithms that are used for the optimization of location, orientation and geometric characteristics of the hyper-ellipsoids. The proposed approach can serve as a basis for the development of general knowledge systems for discovering hidden knowledge and unexpected patterns and rules in various large databases.

A Fuzzy Tumor Volume Estimation Approach Based On Fuzzy Segmentation of MR Images

Quantitative measurements of tumor in general and tumor volume in particular, become more realistic with the use of Magnetic Resonance imaging, especially when the tumor morphological changes become irregular and difficult to assess by clinical examination. However, tumor volume estimation strongly depends on the image segmentation, which is fuzzy by nature. In this paper a fuzzy approach is presented for tumor volume segmentation based on the fuzzy connectedness algorithm. The fuzzy affinity matrix resulting from segmentation is then used to estimate a fuzzy volume based on a certainty parameter, an Alpha Cut, defined by the user. The proposed method was shown to highly affect treatment decisions. A statistical analysis was performed in this study to validate the results based on a manual method for volume estimation and the importance of using the Alpha Cut is further explained.

Impact of ISO 9000 on Time-based Performance: An Event Study

ISO 9000 is the most popular and widely adopted meta-standard for quality and operational improvements. However, only limited empirical research has been conducted to examine the impact of ISO 9000 on operational performance based on objective and longitudinal data. To reveal any causal relationship between the adoption of ISO 9000 and operational performance, we examined the timing and magnitude of change in time-based performance as a result of ISO 9000 adoption. We analyzed the changes in operating cycle, inventory days, and account receivable days prior and after the implementation of ISO 9000 in 695 publicly listed manufacturing firms. We found that ISO 9000 certified firms shortened their operating cycle time by 5.28 days one year after the implementation of ISO 9000. In the long-run (3 years after certification), certified firms showed continuous improvement in time-based efficiency, and experienced a shorter operating cycle time of 11 days than that of non-certified firms. There was an average of 6.5% improvement in operating cycle time for ISO 9000 certified firms. Both inventory days and account receivable days showed similar significant improvements after the implementation of ISO 9000, too.

Impacts of Project-Overload on Innovation inside Organizations: Agent-Based Modeling

Market competition and a desire to gain advantages on globalized market, drives companies towards innovation efforts. Project overload is an unpleasant phenomenon, which is happening for employees inside those organizations trying to make the most efficient use of their resources to be innovative. But what are the impacts of project overload on organization-s innovation capabilities? Advanced engineering teams (AE) inside a major heavy equipment manufacturer are suffering from project overload in their quest for innovation. In this paper, Agent-based modeling (ABM) is used to examine the current reality of the company context, and of the AE team, where the opportunities and challenges for reducing the risk of project overload and moving towards innovation were identified. Project overload is more likely to stifle innovation and creativity inside teams. On the other hand, motivations on proper challenging goals are more likely to help individual to alleviate the negative aspects of low level of project overload.

Novel Structural Insights of Glutamate Racemase from Mycobacterium tuberculosis through Modeling and Docking Studies

An alarming emergence of multidrug-resistant strains of the tuberculosis pathogen Mycobacterium tuberculosis and continuing high worldwide incidence of tuberculosis has invigorated the search for novel drug targets. The enzyme glutamate racemase (MurI) in bacteria catalyzes the stereoconversion of L-glutamate to D-glutamate which is a component of the peptidoglycan cell wall of the bacterium. The inhibitors targeted against MurI from several bacterial species have been patented and are advocated as promising antibacterial agents. However there are none available against MurI from Mycobacterium tuberculosis, due to the lack of its threedimensional structure. This work accomplished two major objectives. First, the tertiary structure of MtMurI was deduced computationally through homology modeling using the templates from bacterial homologues. It is speculated that like in other Gram-positive bacteria, MtMurI exists as a dimer and many of the protein interactions at the dimer interface are also conserved. Second, potent candidate inhibitors against MtMurI were identified through docking against already known inhibitors in other organisms.

A Mathematical Representation for Mechanical Model Assessment: Numerical Model Qualification Method

This article illustrates a model selection management approach for virtual prototypes in interactive simulations. In those numerical simulations, the virtual prototype and its environment are modelled as a multiagent system, where every entity (prototype,human, etc.) is modelled as an agent. In particular, virtual prototyp ingagents that provide mathematical models of mechanical behaviour inform of computational methods are considered. This work argues that selection of an appropriate model in a changing environment,supported by models? characteristics, can be managed by the deter-mination a priori of specific exploitation and performance measures of virtual prototype models. As different models exist to represent a single phenomenon, it is not always possible to select the best one under all possible circumstances of the environment. Instead the most appropriate shall be selecting according to the use case. The proposed approach consists in identifying relevant metrics or indicators for each group of models (e.g. entity models, global model), formulate their qualification, analyse the performance, and apply the qualification criteria. Then, a model can be selected based on the performance prediction obtained from its qualification. The authors hope that this approach will not only help to inform engineers and researchers about another approach for selecting virtual prototype models, but also assist virtual prototype engineers in the systematic or automatic model selection.

Opposition Parties and the Politics of Opposition in Africa: A Critical Analysis

The major aim of this paper is to investigate the opposition politics in Africa. The paper also examines the status and the role, the contributions and the weaknesses of opposition1 political parties in Africa, particularly in transitional democracies that emerged in the 1990s. In Africa, many of the opposition parties appear or become active only during an election, and disappear when the election is over. It is found out that most of the opposition parties in Africa are established around the personalities of individuals, lack internal democracy, suffer from inter-party and intra-party conflicts, have severe shortage of finance, and lack strong base and experience. Their weaknesses also include bad organization and weak connection with the popular constituencies. The paper concludes that most of the weaknesses of the African opposition parties emanate from the incumbents- hostile policies, which are mostly aimed at fragmenting and weakening the opposition groups.

Categorization and Estimation of Relative Connectivity of Genes from Meta-OFTEN Network

The most common result of analysis of highthroughput data in molecular biology represents a global list of genes, ranked accordingly to a certain score. The score can be a measure of differential expression. Recent work proposed a new method for selecting a number of genes in a ranked gene list from microarray gene expression data such that this set forms the Optimally Functionally Enriched Network (OFTEN), formed by known physical interactions between genes or their products. Here we present calculation results of relative connectivity of genes from META-OFTEN network and tentative biological interpretation of the most reproducible signal. The relative connectivity and inbetweenness values of genes from META-OFTEN network were estimated.

Analysis of Hollow Rollers Implementation in Flexible Manufacturing of Large Bearings

In this paper is study the possibility of successfully implementing of hollow roller concept in order to minimize inertial mass of the large bearings, with major results in diminution of the material consumption, increasing of power efficiency (in wind power station area), increasing of the durability and life duration of the large bearings systems, noise reduction in working, resistance to vibrations, an important diminution of losses by abrasion and reduction of the working temperature. In this purpose was developed an original solution through which are reduced mass, inertial forces and moments of large bearings by using of hollow rollers. The research was made by using the method of finite element analysis applied on software type Solidworks - Nastran. Also, is study the possibility of rapidly changing the manufacturing system of solid and hollow cylindrical rollers.