Abstract: There have been different approaches to compute the
analytic instantaneous frequency with a variety of background reasoning
and applicability in practice, as well as restrictions. This paper presents an adaptive Fourier decomposition and (α-counting) based
instantaneous frequency computation approach. The adaptive Fourier
decomposition is a recently proposed new signal decomposition
approach. The instantaneous frequency can be computed through the so called mono-components decomposed by it. Due to the fast energy
convergency, the highest frequency of the signal will be discarded by the adaptive Fourier decomposition, which represents the noise of
the signal in most of the situation. A new instantaneous frequency
definition for a large class of so-called simple waves is also proposed
in this paper. Simple wave contains a wide range of signals for which
the concept instantaneous frequency has a perfect physical sense.
The α-counting instantaneous frequency can be used to compute the highest frequency for a signal. Combination of these two approaches one can obtain the IFs of the whole signal. An experiment is demonstrated the computation procedure with promising results.
Abstract: Although agriculture is an important part of the world
economy, accounting in agriculture still has many shortcomings. The
adoption of IAS 41 “Agriculture” has tried to improve this situation
and increase the comparability of financial statements of entities in
the agricultural sector. Although controversial, IAS 41 is the first
step of a consistent transition to fair value assessment in the
agricultural sector. The objective of our work is the analysis of IAS
41 and current accounting agricultural situation in Romania.
Accounting regulations in Romania are in accordance with European
directives and, in many respects, converged with IFRS referential.
Provisions of IAS 41, however, are not reflected directly in
Romanian regulations. With the increase of forest land transactions,
it is expected that recognition and measurement of biological assets
under IAS 41 to become a necessity.
Abstract: In this paper, we have developed a method to
compute fractal dimension (FD) of discrete time signals, in the
time domain, by modifying the box-counting method. The size
of the box is dependent on the sampling frequency of the
signal. The number of boxes required to completely cover the
signal are obtained at multiple time resolutions. The time
resolutions are made coarse by decimating the signal. The loglog
plot of total number of boxes required to cover the curve
versus size of the box used appears to be a straight line, whose
slope is taken as an estimate of FD of the signal. The results
are provided to demonstrate the performance of the proposed
method using parametric fractal signals. The estimation
accuracy of the method is compared with that of Katz, Sevcik,
and Higuchi methods. In addition, some properties of the FD
are discussed.
Abstract: This study aims at providing empirical evidence on a
comparison of two equity valuation models: (1) the dividend discount
model (DDM) and (2) the residual income model (RIM), in
estimating equity values of Thai firms during 1995-2004. Results
suggest that DDM and RIM underestimate equity values of Thai
firms and that RIM outperforms DDM in predicting cross-sectional
stock prices. Results on regression of cross-sectional stock prices on
the decomposed DDM and RIM equity values indicate that book
value of equity provides the greatest incremental explanatory power,
relative to other components in DDM and RIM terminal values,
suggesting that book value distortions resulting from accounting
procedures and choices are less severe than forecast and
measurement errors in discount rates and growth rates.
We also document that the incremental explanatory power of book
value of equity during 1998-2004, representing the information
environment under Thai Accounting Standards reformed after the
1997 economic crisis to conform to International Accounting
Standards, is significantly greater than that during 1995-1996,
representing the information environment under the pre-reformed
Thai Accounting Standards. This implies that the book value
distortions are less severe under the 1997 Reformed Thai Accounting
Standards than the pre-reformed Thai Accounting Standards.
Abstract: The main problems of data centric and open source
project are large number of developers and changes of core
framework. Model-View-Control (MVC) design pattern significantly
improved the development and adjustments of complex projects.
Entity framework as a Model layer in MVC architecture has
simplified communication with the database. How often are the new
technologies used and whether they have potentials for designing
more efficient Enterprise Resource Planning (ERP) system that will
be more suited to accountants?
Abstract: This paper presents the concept and realisation of an
e-learning tool that provides predefined or automatically generated
exercises concerning logistics cost accounting. Students may practise
where and whenever they like to via the Internet. Their solutions are
marked automatically by the tool while considering consecutive
faults and without any intervention of lecturers.
Abstract: After the accounting scandals and the financial crisis, regulators have stressed the need for more financial experts on boards. Several studies conducted in countries with developed capital markets report positive effects of board financial competencies. As each country offers a different context and specific institutional factors this paper addresses the subject in the context of Romania. The Romanian capital market offers an interesting research field because of the heterogeneity of listed firms. After analyzing board members education based on public information posted on listed companies websites and their annual reports we found a positive association between the proportion of board members holding a postgraduate degree in financial fields and market based performance measured by Tobin q. We found also that the proportion of Board members holding degrees in financial fields is higher in bigger firms and firms with more concentrated ownership.
Abstract: Internal controls of accounting are an essential
business function for a growth-oriented organization, and include the
elements of risk assessment, information communications and even
employees' roles and responsibilities. Internal controls of accounting
systems are designed to protect a company from fraud, abuse and
inaccurate data recording and help organizations keep track of
essential financial activities. Internal controls of accounting provide a
streamlined solution for organizing all accounting procedures and
ensuring that the accounting cycle is completed consistently and
successfully. Implementing a formal Accounting Procedures Manual
for the organization allows the financial department to facilitate
several processes and maintain rigorous standards. Internal controls
also allow organizations to keep detailed records, manage and
organize important financial transactions and set a high standard for
the organization's financial management structure and protocols. A
well-implemented system also reduces the risk of accounting errors
and abuse. A well-implemented controls system allows a company's
financial managers to regulate and streamline all functions of the
accounting department. Internal controls of accounting can be set up
for every area to track deposits, monitor check handling, keep track
of creditor accounts, and even assess budgets and financial statements
on an ongoing basis. Setting up an effective accounting system to
monitor accounting reports, analyze records and protect sensitive
financial information also can help a company set clear goals and
make accurate projections. Creating efficient accounting processes
allows an organization to set specific policies and protocols on
accounting procedures, and reach its financial objectives on a regular
basis. Internal accounting controls can help keep track of such areas
as cash-receipt recording, payroll management, appropriate recording
of grants and gifts, cash disbursements by authorized personnel, and
the recording of assets. These systems also can take into account any
government regulations and requirements for financial reporting.
Abstract: In view of current IT integration development of SOA, this paper examines AIS design based on SOA, including information sources collection, accounting business process integration and real-time financial reports. The main objective of this exploratory paper is to facilitate AIS research combing the Web Service, which is often ignored in accounting and computer research. It provides a conceptual framework that clarifies the interdependency between SOA and AIS, and also presents the major SOA functions in different areas of AIS
Abstract: Information of nodes’ locations is an important
criterion for lots of applications in Wireless Sensor Networks. In the
hop-based range-free localization methods, anchors transmit the
localization messages counting a hop count value to the whole
network. Each node receives this message and calculates its own
distance with anchor in hops and then approximates its own position.
However the estimative distances can provoke large error, and affect
the localization precision. To solve the problem, this paper proposes
an algorithm, which makes the unknown nodes fix the nearest anchor
as a reference and select two other anchors which are the most
accurate to achieve the estimated location. Compared to the DV-Hop
algorithm, experiment results illustrate that proposed algorithm has
less average localization error and is more effective.
Abstract: Psoriasis is a widespread skin disease affecting up to 2% population with plaque psoriasis accounting to about 80%. It can be identified as a red lesion and for the higher severity the lesion is usually covered with rough scale. Psoriasis Area Severity Index (PASI) scoring is the gold standard method for measuring psoriasis severity. Scaliness is one of PASI parameter that needs to be quantified in PASI scoring. Surface roughness of lesion can be used as a scaliness feature, since existing scale on lesion surface makes the lesion rougher. The dermatologist usually assesses the severity through their tactile sense, therefore direct contact between doctor and patient is required. The problem is the doctor may not assess the lesion objectively. In this paper, a digital image analysis technique is developed to objectively determine the scaliness of the psoriasis lesion and provide the PASI scaliness score. Psoriasis lesion is modelled by a rough surface. The rough surface is created by superimposing a smooth average (curve) surface with a triangular waveform. For roughness determination, a polynomial surface fitting is used to estimate average surface followed by a subtraction between rough and average surface to give elevation surface (surface deviations). Roughness index is calculated by using average roughness equation to the height map matrix. The roughness algorithm has been tested to 444 lesion models. From roughness validation result, only 6 models can not be accepted (percentage error is greater than 10%). These errors occur due the scanned image quality. Roughness algorithm is validated for roughness measurement on abrasive papers at flat surface. The Pearson-s correlation coefficient of grade value (G) of abrasive paper and Ra is -0.9488, its shows there is a strong relation between G and Ra. The algorithm needs to be improved by surface filtering, especially to overcome a problem with noisy data.
Abstract: The hydrodynamic processes in bubbly liquid flowing
in tubes and nozzles are studied theoretically and numerically. The
principal regularities of non-stationary processes of boiling liquid
outflow are established under conditions of experiments when the
depressurization of a tube with high pressure inside occurs. The
steady-state solution of bubbly liquid flow in the nozzle of round
cross section with high pressure and temperature conditions inside
bubbles is studied accounting for phase transition and chemical
reactions.
Abstract: The study was conducted to investigate the profile of
hepatitis in Kingdom of Saudi Arabia, and to determine which age
group hepatitis viruses most commonly infect. The epidemiology of
viral hepatitis in Saudi Arabia has undergone major changes,
concurrent with major socioeconomic developments over the last two
to three decades. This disease represents a major public health
problem in Saudi Arabia resulting in the need for considerable
healthcare resources. A retrospective cross sectional analysis of the
reported cases of viral hepatitis was conducted based on the reports
of The Ministry of Health in Saudi Arabia about Hepatitis A, B and C
infections in all regions from the period of January 2006 to December
2010. The study demonstrated that incidence of viral Hepatitis is
decreasing, except for Hepatitis B that showed minimal increase. Of
hepatitis A, B, and C, Hepatitis B virus (HBV) was the most
predominant type, accounting for (53%) of the cases, followed by
Hepatitis C virus (HCV) (30%) and HAV (17%). HAV infection
predominates in children (5–14 years) with 60% of viral hepatitis
cases, HBV in young adults (15–44 years) with 69% of viral hepatitis
cases, and HCV in older adults (>45 years) with 59% of viral
hepatitis cases. Despite significant changes in the prevalence of viral
hepatitis A, B and C, it remains a major public health problem in
Saudi Arabia; however, it showed a significant decline in the last two
decades that could be attributed to the vaccination programs and the
improved health facilities. Further researches are needed to identify
the risk factors making a specific age group or a specific region in
Saudi Arabia targeted for a specific type of hepatitis viruses.
Abstract: Freeways are originally designed to provide high
mobility to road users. However, the increase in population and
vehicle numbers has led to increasing congestions around the world.
Daily recurrent congestion substantially reduces the freeway capacity
when it is most needed. Building new highways and expanding the
existing ones is an expensive solution and impractical in many
situations. Intelligent and vision-based techniques can, however, be
efficient tools in monitoring highways and increasing the capacity of
the existing infrastructures. The crucial step for highway monitoring
is vehicle detection. In this paper, we propose one of such
techniques. The approach is based on artificial neural networks
(ANN) for vehicles detection and counting. The detection process
uses the freeway video images and starts by automatically extracting
the image background from the successive video frames. Once the
background is identified, subsequent frames are used to detect
moving objects through image subtraction. The result is segmented
using Sobel operator for edge detection. The ANN is, then, used in
the detection and counting phase. Applying this technique to the
busiest freeway in Riyadh (King Fahd Road) achieved higher than
98% detection accuracy despite the light intensity changes, the
occlusion situations, and shadows.
Abstract: The purpose of this study is i) to investigate the driving factors and barriers of the adoption of Information and Communication Technology (ICT) in Halal logistic and ii) to develop an ICT adoption framework for Halal logistic service provider. The Halal LSPs selected for the study currently used ICT service platforms, such as accounting and management system for Halal logistic business. The study categorizes the factors influencing the adoption decision and process by LSPs into four groups: technology related factors, organizational and environmental factors, Halal assurance related factors, and government related factors. The major contribution in this study is the discovery that technology related factors (ICT compatibility with Halal requirement) and Halal assurance related factors are the most crucial factors among the Halal LSPs applying ICT for Halal control in transportation-s operation. Among the government related factors, ICT requirement for monitoring Halal included in Halal Logistic Standard on Transportation (MS2400:2010) are the most influencing factors in the adoption of ICT with the support of the government. In addition, the government related factors are very important in the reducing the main barriers and the creation of the atmosphere of ICT adoption in Halal LSP sector.
Abstract: This paper examines the effect of corporate diversification on the profitability of the Financial services sector in Nigeria. The study relied on historic accounting data generated from financial (annual) reports and accounts of sampled banks between the period 1998 and 2007 (a ten-year period). A regression equation was formulated, in line with previous studies to shed light on the effect of corporate diversification on the profitability of the Financial services sector in Nigeria. The results of the regression analysis revealed that diversification impacts strongly on banks profitability. Conclusively the paper produces strong evidence to assert that diversification impacts positively and significantly on banks profitability because among other things such diversified banks can pool their internally generated funds and allocate them properly.
Abstract: The counting and analysis of blood cells allows the
evaluation and diagnosis of a vast number of diseases. In particular,
the analysis of white blood cells (WBCs) is a topic of great interest to
hematologists. Nowadays the morphological analysis of blood cells is
performed manually by skilled operators. This involves numerous
drawbacks, such as slowness of the analysis and a nonstandard
accuracy, dependent on the operator skills. In literature there are only
few examples of automated systems in order to analyze the white
blood cells, most of which only partial. This paper presents a
complete and fully automatic method for white blood cells
identification from microscopic images. The proposed method firstly
individuates white blood cells from which, subsequently, nucleus and
cytoplasm are extracted. The whole work has been developed using
MATLAB environment, in particular the Image Processing Toolbox.
Abstract: This paper proposes an innovative approach for the Connection Admission Control (CAC) problem. Starting from an abstract network modelling, the CAC problem is formulated in a technology independent fashion allowing the proposed concepts to be applied to any wireless and wired domain. The proposed CAC is decoupled from the other Resource Management procedures, but cooperates with them in order to guarantee the desired QoS requirements. Moreover, it is based on suitable performance measurements which, by using proper predictors, allow to forecast the domain dynamics in the next future. Finally, the proposed CAC control scheme is based on a feedback loop aiming at maximizing a suitable performance index accounting for the domain throughput, whilst respecting a set of constraints accounting for the QoS requirements.