Abstract: The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.
Abstract: Headed reinforcement bars are increasingly used for anchorage in concrete structures. Applications include connections in composite steel-concrete structures, such as beam-column joints, in several strengthening situations as well as in more traditional uses in cast-in-place and precast structural systems. This paper investigates the reduction in the ultimate tensile capacity of embedded cast-in headed anchors due to concrete cracking. A series of nine laboratory tests are carried out to evaluate the influence of cracking on the concrete breakout strength in tension. The experimental results show that cracking affects both the resistance and load-slip response of the headed bar anchors. The strengths measured in these tests are compared to theoretical resistances calculated following the recommendations presented by fib Bulletin no. 58 (2011), ETAG 001 (2010) and ACI 318 (2014). The influences of parameters such as the effective embedment depth (hef), bar diameter (ds), and the concrete compressive strength (fc) are analysed and discussed. The theoretical recommendations are shown to be over-conservative for both embedment depths and were, in general, inaccurate in comparison to the experimental trends. The ACI 318 (2014) was the design code which presented the best performance regarding to the predictions of the ultimate load, with an average of 1.42 for the ratio between the experimental and estimated strengths, standard deviation of 0.36, and coefficient of variation equal to 0.25.
Abstract: The present paper reports the cracking moment estimates of a set of steel-reinforced, Fiber Reinforced Polymer (FRP)-reinforced and hybrid steel-FRP reinforced concrete beams, calculated from different analytical formulations in the codes, together with the experimental cracking load values. A total of three steel-reinforced, four FRP-reinforced, 12 hybrid FRP-steel over-reinforced and five hybrid FRP-steel under-reinforced concrete beam tests were analyzed within the scope of the study. Glass FRP (GFRP) and Basalt FRP (BFRP) bars were used in the beams as FRP bars. In under-reinforced hybrid beams, rupture of the FRP bars preceded crushing of concrete, while concrete crushing preceded FRP rupture in over-reinforced beams. In both types, steel yielding took place long before the FRP rupture and concrete crushing. The cracking moment mainly depends on two quantities, namely the moment of inertia of the section at the initiation of cracking and the flexural tensile strength of concrete, i.e. the modulus of rupture. In the present study, two different definitions of uncracked moment of inertia, i.e. the gross and the uncracked transformed moments of inertia, were adopted. Two analytical equations for the modulus of rupture (ACI 318M and Eurocode 2) were utilized in the calculations as well as the experimental tensile strength of concrete from prismatic specimen tests. The ACI 318M modulus of rupture expression produced cracking moment estimates closer to the experimental cracking moments of FRP-reinforced and hybrid FRP-steel reinforced concrete beams when used in combination with the uncracked transformed moment of inertia, yet the Eurocode 2 modulus of rupture expression gave more accurate cracking moment estimates in steel-reinforced concrete beams. All of the analytical definitions produced analytical values considerably different from the experimental cracking load values of the solely FRP-reinforced concrete beam specimens.
Abstract: In this paper, a basic schematic of fractional dimensional optimization problem is presented. As will be shown, a method is performed based on a relation between roots and tangent lines of function in fractional dimensions for an arbitrary initial point. It is shown that for each polynomial function with order N at least N tangent lines must be existed in fractional dimensions of 0 < α < N+1 which pass exactly through the all roots of the proposed function. Geometrical analysis of tangent lines in fractional dimensions is also presented to clarify more intuitively the proposed method. Results show that with an appropriate selection of fractional dimensions, we can directly find the roots. Method is presented for giving a different direction of optimization problems by the use of fractional dimensions.
Abstract: The purpose of this paper is to examine the quality of voluntary intellectual capital disclosure by public Spanish universities on their websites. To this end, a content analysis was used to analyze the websites of 50 public Spanish universities i 2016. The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed in Spain. However, the quality of structural capital disclosures was higher than relational and human capital. Finally, most IC disclosures were narrative in nature.
Abstract: Iraq is a middle income country where the road safety issue is considered one of the leading causes of deaths. To control the road risk issue, the Iraqi Ministry of Planning, General Statistical Organization started to organise a collection system of traffic accidents data with details related to their causes and severity. These data are published as an annual report. In this paper, a review of the available crash data in Iraq will be presented. The available data represent the rate of accidents in aggregated level and classified according to their types, road users’ details, and crash severity, type of vehicles, causes and number of causalities. The review is according to the types of models used in road safety studies and research, and according to the required road safety data in the road constructions tasks. The available data are also compared with the road safety dataset published in the United Kingdom as an example of developed country. It is concluded that the data in Iraq are suitable for descriptive and exploratory models, aggregated level comparison analysis, and evaluation and monitoring the progress of the overall traffic safety performance. However, important traffic safety studies require disaggregated level of data and details related to the factors of the likelihood of traffic crashes. Some studies require spatial geographic details such as the location of the accidents which is essential in ranking the roads according to their level of safety, and name the most dangerous roads in Iraq which requires tactic plan to control this issue. Global Road safety agencies interested in solve this problem in low and middle-income countries have designed road safety assessment methodologies which are basing on the road attributes data only. Therefore, in this research it is recommended to use one of these methodologies.
Abstract: Shenzhen is a modern city of China's reform and opening-up policy, the development of urban morphology has been established on the administration of the Chinese government. This city`s planning paradigm is primarily affected by the spatial structure and human behavior. The subjective urban agglomeration center is divided into several groups and centers. In comparisons of this effect, the city development law has better to be neglected. With the continuous development of the internet, extensive data technology has been introduced in China. Data mining and data analysis has become important tools in municipal research. Data mining has been utilized to improve data cleaning such as receiving business data, traffic data and population data. Prior to data mining, government data were collected by traditional means, then were analyzed using city-relationship research, delaying the timeliness of urban development, especially for the contemporary city. Data update speed is very fast and based on the Internet. The city's point of interest (POI) in the excavation serves as data source affecting the city design, while satellite remote sensing is used as a reference object, city analysis is conducted in both directions, the administrative paradigm of government is broken and urban research is restored. Therefore, the use of data mining in urban analysis is very important. The satellite remote sensing data of the Shenzhen city in July 2018 were measured by the satellite Modis sensor and can be utilized to perform land surface temperature inversion, and analyze city heat island distribution of Shenzhen. This article acquired and classified the data from Shenzhen by using Data crawler technology. Data of Shenzhen heat island and interest points were simulated and analyzed in the GIS platform to discover the main features of functional equivalent distribution influence. Shenzhen is located in the east-west area of China. The city’s main streets are also determined according to the direction of city development. Therefore, it is determined that the functional area of the city is also distributed in the east-west direction. The urban heat island can express the heat map according to the functional urban area. Regional POI has correspondence. The research result clearly explains that the distribution of the urban heat island and the distribution of urban POIs are one-to-one correspondence. Urban heat island is primarily influenced by the properties of the underlying surface, avoiding the impact of urban climate. Using urban POIs as analysis object, the distribution of municipal POIs and population aggregation are closely connected, so that the distribution of the population corresponded with the distribution of the urban heat island.
Abstract: Model-based development approach is gaining more support and acceptance. Its higher abstraction level brings simplification of systems’ description that allows domain experts to do their best without particular knowledge in programming. The different levels of simulation support the rapid prototyping, verifying and validating the product even before it exists physically. Nowadays model-based approach is beneficial for modelling of complex embedded systems as well as a generation of code for many different hardware platforms. Moreover, it is possible to be applied in safety-relevant industries like automotive, which brings extra automation of the expensive device certification process and especially in the software qualification. Using it, some companies report about cost savings and quality improvements, but there are others claiming no major changes or even about cost increases. This publication demonstrates the level of maturity and autonomy of model-based approach for code generation. It is based on a real live automotive seat heater (ASH) module, developed using The Mathworks, Inc. tools. The model, created with Simulink, Stateflow and Matlab is used for automatic generation of C code with Embedded Coder. To prove the maturity of the process, Code generation advisor is used for automatic configuration. All additional configuration parameters are set to auto, when applicable, leaving the generation process to function autonomously. As a result of the investigation, the publication compares the quality of generated embedded code and a manually developed one. The measurements show that generally, the code generated by automatic approach is not worse than the manual one. A deeper analysis of the technical parameters enumerates the disadvantages, part of them identified as topics for our future work.
Abstract: At present, a number of modern semiconductor devices based on SiGe alloys have been created in which the latest achievements of high technologies are used. These devices might cause significant changes to networking, computing, and space technology. In the nearest future new materials based on SiGe will be able to restrict the A3B5 and Si technologies and firmly establish themselves in medium frequency electronics. Effective realization of these prospects requires the solution of prediction and controlling of structural state and dynamical physical –mechanical properties of new SiGe materials. Based on these circumstances, a complex investigation of structural defects and structural-sensitive dynamic mechanical characteristics of SiGe alloys under different external impacts (deformation, radiation, thermal cycling) acquires great importance. Internal friction (IF) and shear modulus temperature and amplitude dependences of the monocrystalline boron-doped Si1-xGex(x≤0.05) alloys grown by Czochralski technique is studied in initial and 60Co gamma-irradiated states. In the initial samples, a set of dislocation origin relaxation processes and accompanying modulus defects are revealed in a temperature interval of 400-800 ⁰C. It is shown that after gamma-irradiation intensity of relaxation internal friction in the vicinity of 280 ⁰C increases and simultaneously activation parameters of high temperature relaxation processes reveal clear rising. It is proposed that these changes of dynamical mechanical characteristics might be caused by a decrease of the dislocation mobility in the Cottrell atmosphere enriched by the radiation defects.
Abstract: The article analyzes state support and policy mechanisms aimed at driving tourism as one of the vibrant and rapidly developing economies. State programs and long-range strategic roadmaps and previous programs execution, results and their impact on the particular countries economy have been raised during the research. This theme provides a useful framework for discussions with a wider range of stakeholders as the implications arising are of importance both for academics and practitioners engaged in hospitality and tourism development and research. The impact that tourism has on sustainable regional development in emerging markets is highly substantial. For Azerbaijan, Turkey, Georgia, and Russia, with their rich natural resources and cultural heritage, tourism can be an important basis for economic expansion, and a way to form an acceptable image of the countries as safe, open, hospitable, and complex.
Abstract: Since its inception, predictive analysis has revolutionized the IT industry through its robustness and decision-making facilities. It involves the application of a set of data processing techniques and algorithms in order to create predictive models. Its principle is based on finding relationships between explanatory variables and the predicted variables. Past occurrences are exploited to predict and to derive the unknown outcome. With the advent of big data, many studies have suggested the use of predictive analytics in order to process and analyze big data. Nevertheless, they have been curbed by the limits of classical methods of predictive analysis in case of a large amount of data. In fact, because of their volumes, their nature (semi or unstructured) and their variety, it is impossible to analyze efficiently big data via classical methods of predictive analysis. The authors attribute this weakness to the fact that predictive analysis algorithms do not allow the parallelization and distribution of calculation. In this paper, we propose to extend the predictive analysis algorithm, Classification And Regression Trees (CART), in order to adapt it for big data analysis. The major changes of this algorithm are presented and then a version of the extended algorithm is defined in order to make it applicable for a huge quantity of data.
Abstract: Our research shows the use of the mobile phone that consolidates the relationship between veterinarians, and that between breeders and veterinarians. On the other hand it asserts that the tool in question is a means of economic development. The results of our survey reveal a positive return to the veterinary community, which shows that the mobile phone has become an effective means of sustainable development through the transfer of a rapid and punctual information inheritance via social networks; including many Internet applications. Our results show that almost all veterinarians use the mobile phone for interprofessional communication. We therefore believe that the use of the mobile phone by livestock operators has greatly improved the working conditions, just as the use of this tool contributes to a better management of the exploitation as long as it allows limit travel but also save time. These results show that we are witnessing a growth in the use of mobile telephony technologies that impact is as much in terms of sustainable development. Allowing access to information, especially technical information, the mobile phone, and Information and Communication of Technology (ICT) in general, give livestock sector players not only security, by limiting losses, but also an efficiency that allows them a better production and productivity.
Abstract: Water is a vital resource that is important in ensuring the growth and development of any country. To sustain the basic human needs and the demands for agriculture, industry, conservational and ecosystem, enough quality and quantity water is needed. Contamination of water resources is now a global and public health concern. Hence, this study assessed the water quality of Ndawuse River by measuring the physicochemical parameters and heavy metals concentrations of the river using standard methods. In total, 16 surface water samples were obtained from five locations along the river, from upstream to downstream as well as samples from the dumpsite. The results obtained were compared with the standard limits set by both the World Health Organization and the Federal Environmental Protection Agency for domestic purposes. The results of the measured parameters indicated that biological oxygen demand (85.88 mg/L), turbidity (44.51 NTU), Iron (0.014 - 3.511 mg /L) and chromium (0.078 - 0.14 mg /L) were all above the standard limits. The results further showed that the quality of surface water is being significantly affected by human activities around the Ndawuse River which could pose an adverse health risk to several communities that rely on this river as their primary source of water. Therefore, there is a need for strict enforcement of environmental laws to protect the aquatic ecosystem and to avoid long term cumulative exposure risk that heavy metals may pose on human health.
Abstract: This work is a parametric study combining simple and well known optical theories. These simple theories are arranged to form part of one answer to the question: “Can a semi-transparent Thermo-Photo-Voltaic (TPV) emitter have an optical extinction spectrum so much greater than its optical absorption spectrum that it becomes its own band-pass pre-filter, and if so, how well might it be expected to suppress light of undesired wavelengths?” In the report, hypothetical materials and operating temperatures will be used for comparative analyses only. Thermal emission properties of these hypothetical materials were created using two openly available FORTRAN programs. Results indicate that if using highly transparent materials it may be possible to create a thermal emitter that is its own band-pass pre-filter.
Abstract: Visual culture is the expression of the norms and social behavior of a society in visual images. A reflection simply shows you how you look when you stand before a mirror, a clear water or stream. The mirror does not alter, improve or distort your original appearance, neither does it show you a caricature of what stands before it, this is the case with visual images created by a tribe or society. The ‘uli’ is hand drawn body design done on Igbo women and speaks of a culture of body adornment which is a practice that is appreciated by that tribe. The use of pattern of the gliding python snake ‘ije eke’ or ‘ijeagwo’ for wall painting speaks of the Igbo culture as one that appreciates wall paintings based on these patterns. Modern life came and brought a lot of change to the Igbo-speaking people of Nigeria. Change cloaked in the garment of Westernization has influenced the culture of the Igbos. This has resulted in a problem which is a break in the cultural practice that has also affected art produced by the Igbos. Before the colonial masters arrived and changed the established culture practiced by the Igbos, visual images were created that retained the culture of this people. To bring this point to limelight, this paper has adopted a historical method. A large number of works produced during pre and post-colonial era which range from sculptural pieces, paintings and other artifacts, just to mention a few, were studied carefully and it was discovered that the visual images hold the culture or aspects of the culture of the Igbos in their renditions and can rightly serve as a mirror of the Igbo visual culture.
Abstract: The desire for unequivocal clarity is understandable, but this can make one forget that things of the soul are experiential processes, or transformations, which should never be designated unilaterally if it is not wanted to transform something that moves, a living thing, into something static. Among the so-called ‘things of the soul’ there are especially spontaneous fantasies, that emerge during the processes, as a result from the use of the active imagination technique, for when fantasy is not forced, violated, or subjugated by an illegitimate, intellectually preconceived idea, then it is a legitimate and authentic product of the unconscious mind. This is how one can gain access to unadulterated information about everything that transcends the conscious mind. However, it is vital to discern between ego and non-ego, because this principle will result in a release of energy and a renewal of life, which will come to have meaning. This study will deal with the active imagination as a knowledge that depends on the individual experience of the therapist because the patient will be taken just to reach where the unconscious of the therapist was assimilated to his own conscience. In this way, the therapist becomes the method itself, being his personality, a fundamental part of an effective factor.
Abstract: Geometric modeling plays an important role in the
constructions and manufacturing of curve, surface and solid
modeling. Their algorithms are critically important not only in
the automobile, ship and aircraft manufacturing business, but are
also absolutely necessary in a wide variety of modern applications,
e.g., robotics, optimization, computer vision, data analytics and
visualization. The calculation and display of geometric objects
can be accomplished by these six techniques: Polynomial basis,
Recursive, Iterative, Coefficient matrix, Polar form approach and
Pyramidal algorithms. In this research, the coefficient matrix (simply
called monomial form approach) will be used to model polynomial
rectangular patches, i.e., Said-Ball, Wang-Ball, DP, Dejdumrong and
NB1 surfaces. Some examples of the monomial forms for these
surface modeling are illustrated in many aspects, e.g., construction,
derivatives, model transformation, degree elevation and degress
reduction.
Abstract: Newton-Lagrange Interpolations are widely used in
numerical analysis. However, it requires a quadratic computational
time for their constructions. In computer aided geometric design
(CAGD), there are some polynomial curves: Wang-Ball, DP and
Dejdumrong curves, which have linear time complexity algorithms.
Thus, the computational time for Newton-Lagrange Interpolations
can be reduced by applying the algorithms of Wang-Ball, DP and
Dejdumrong curves. In order to use Wang-Ball, DP and Dejdumrong
algorithms, first, it is necessary to convert Newton-Lagrange
polynomials into Wang-Ball, DP or Dejdumrong polynomials. In
this work, the algorithms for converting from both uniform and
non-uniform Newton-Lagrange polynomials into Wang-Ball, DP and
Dejdumrong polynomials are investigated. Thus, the computational
time for representing Newton-Lagrange polynomials can be reduced
into linear complexity. In addition, the other utilizations of using
CAGD curves to modify the Newton-Lagrange curves can be taken.
Abstract: Economic growth is seen as the increase in the production capacity of a country. It enables a country to produce more and more material wealth and social benefits. Today, the success of any product on the market is closely related to the issue of branding. The brand is a source of information for a user/consumer, which helps to simplify the choice of goods and reduce consumer risk. The paper studies the role of branding in order to promote Georgian tea brands. The main focus of the research is directed to consumer attitudes regarding Georgian tea brands. The methodology of the paper is based on marketing research. The findings study revealed that the majority of consumers prefer foreign tea brands. The final part of the article presents the main recommendations.
Abstract: The demand for power supply increases day by day in developing countries like India henceforth demand of reactive power support in the form of ancillary services provider also has been increased. The multi-line and multi-type Flexible alternating current transmission system (FACTS) controllers are playing a vital role to regulate power flow through the transmission line. Unified power flow controller and interline power flow controller can be utilized to control reactive power flow through the transmission line. In a restructured power system, the demand of such controller is being popular due to their inherent capability. The transmission pricing by using reactive power cost allocation through modified matrix methodology has been proposed. The FACTS technologies have quite costly assembly, so it is very useful to apportion the expenses throughout the restructured electricity industry. Therefore, in this work, after embedding the FACTS devices into load flow, the impact on the costs allocated to users in fraction to the transmission framework utilization has been analyzed. From the obtained results, it is clear that the total cost recovery is enhanced towards the Reactive Power flow through the different transmission line for 5 bus test system. The fair pricing policy towards reactive power can be achieved by the proposed method incorporating FACTS controller towards cost recovery of the transmission network.