Abstract: The understanding on the contribution of root respiration to total soil respiration is still very limited, especially for sugarcane. In this study, trenching experiments in sugarcane plantations were conducted to separate and investigate soil respiration for this crop. The measurements were performed for the whole growing period of 344 days to quantify root respiration. The obtained monitoring data showed that the respiration rate is increasing with the age of the plant, accounting for up to 29% of the total soil respiration before harvesting. The root to soil respiration ratio increased rapidly during the young seedling stage, i.e. first five months, then declined and finally got stabilized during yield formation and ripening stages, respectively. In addition, the results from the measurements confirmed that soil respiration was positively correlated with soil moisture content.
Abstract: We have investigated statistical properties of the defect turbulence in 1D CGLE wherein many body interaction is involved between local depressing wave (LDW) and local standing wave (LSW). It is shown that the counting number fluctuation of LDW is subject to the sub-Poisson statistics (SUBP). The physical origin of the SUBP can be ascribed to pair extinction of LDWs based on the master equation approach. It is also shown that the probability density function (pdf) of inter-LDW distance can be identified by the hyper gamma distribution. Assuming a superstatistics of the exponential distribution (Poisson configuration), a plausible explanation is given. It is shown further that the pdf of amplitude of LDW has a fattail. The underlying mechanism of its fluctuation is examined by introducing a generalized fractional Poisson configuration.
Abstract: The move from cash accounting to accrual accounting, or rule-based to principle-based accounting, by many governments is part of an ongoing efforts in promoting a more business-like and performance-focused public sector. Using questionnaire responses from preparers of financial statements of public universities in Malaysia, this study examines the implementation challenges and benefits of principle-based accounting. Results from these responses suggest that most respondents perceived significant costs would be incurred in relation to staff training and recruitment of staffs with relevant technical knowledge. In addition, most respondents also perceived that there will be significant changes in the current accounting system and structure in order to comply with the principle-based accounting requirements. However, most respondents perceived that these changes might not result in significant benefits for management purposes, for example, financial management, budgeting and allocation of resources. Nevertheless, most respondents perceived that principle-based accounting information would facilitate the monitoring function of the board. The general perception is that adoption of principle-based accounting information is not significantly useful than rule-based accounting information is expected to change over time as preparers of the financial statements gradually understand and appreciate the benefits of principle-based accounting information. This infers that the perceived usefulness of different accounting system is a function of familiarity by the preparers.
Abstract: This paper explores the idea of globalisation and
considers accounting-s role in that process in order to develop new
spaces for accounting research. That-s why in this paper we are
looking for questions not necessary for answers. Adopting an
'alternative' view of accounting it-s related to the fact that we sees
accounting as social and evolutionist process, that pays heed to those
voices arguing for greater social and environmental justice, and that
draws attention to the role of accounting researchers in the process of
globalisation. The paper defines globalisation and expands the
globalisation and accounting research agenda introducing in this
context the harmonization process in accounting. There are the two
main systems which are disputing the first stage of being the
benchmark: GAAP and IFRS. Each of them has his pluses and
minuses on being the selected one. Due to this fact a convergence of
the two, joining the advantages and disadvantages of the two should
be the solution for an unique international accounting solution. Is this
idea realizable, what steps has been made until now, what should be
done in the future. The paper is emphasising the role of the cultural
differences in the process of imposing of an unique international
accounting system by the global organizations..
Abstract: This study aims to investigate empirically the valuerelevance
of accounting information to domestic investors in Tehran
stock exchange from 1999 to 2006. During the present research
impacts of two factors, including positive vs. negative earnings and
the firm size are considered as well. The authors used earnings per
share and annual change of earnings per share as the income
statement indices, and book value of equity per share as the balance
sheet index. Return and Price models through regression analysis are
deployed in order to test the research hypothesis. Results depicted
that accounting information is value-relevance to domestic investors
in Tehran Stock Exchange according to both studied models.
However, income statement information has more value-relevance
than the balance sheet information. Furthermore, positive vs. negative
earnings and firm size seems to have significant impact on valuerelevance
of accounting information.
Abstract: In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought
Abstract: In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Abstract: This study was initiated with a three prong objective.
One, to identify the relationship between Technological
Competencies factors (Technical Capability, Firm Innovativeness
and E-Business Practices and professional service firms- business
performance. To investigate the predictors of professional service
firms business performance and finally to evaluate the predictors of
business performance according to the type of professional service
firms, a survey questionnaire was deployed to collect empirical data.
The questionnaire was distributed to the owners of the professional
small medium size enterprises services in the Accounting, Legal,
Engineering and Architecture sectors. Analysis showed that all three
Technology Competency factors have moderate effect on business
performance. In addition, the regression models indicate that
technical capability is the most highly influential that could
determine business performance, followed by e-business practices
and firm innovativeness. Subsequently, the main predictor of
business performance for all types of firms is Technical capability.
Abstract: This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Abstract: Simulations are developed in this paper with usual DSGE model equations. The model is based on simplified version of Smets-Wouters equations in use at European Central Bank which implies 10 macro-economic variables: consumption, investment, wages, inflation, capital stock, interest rates, production, capital accumulation, labour and credit rate, and allows take into consideration the banking system. Throughout the simulations, this model will be used to evaluate the impact of rate shocks recounting the actions of the European Central Bank during 2008.
Abstract: Grid environments consist of the volatile integration
of discrete heterogeneous resources. The notion of the Grid is to
unite different users and organisations and pool their resources into
one large computing platform where they can harness, inter-operate,
collaborate and interact. If the Grid Community is to achieve this
objective, then participants (Users and Organisations) need to be
willing to donate or share their resources and permit other
participants to use their resources. Resources do not have to be
shared at all times, since it may result in users not having access to
their own resource. The idea of reward-based computing was
developed to address the sharing problem in a pragmatic manner.
Participants are offered a reward to donate their resources to the
Grid. A reward may include monetary recompense or a pro rata share
of available resources when constrained. This latter point may imply
a quality of service, which in turn may require some globally agreed
reservation mechanism. This paper presents a platform for economybased
computing using the WebCom Grid middleware. Using this
middleware, participants can configure their resources at times and
priority levels to suit their local usage policy. The WebCom system
accounts for processing done on individual participants- resources
and rewards them accordingly.
Abstract: This paper introduces a new instantaneous frequency
computation approach -Counting Instantaneous Frequency for a
general class of signals called simple waves. The classsimple wave
contains a wide range of continuous signals for which the concept
instantaneous frequency has a perfect physical sense. The concept of
-Counting Instantaneous Frequency also applies to all the discrete data.
For all the simple wave signals and the discrete data, -Counting
instantaneous frequency can be computed directly without signal
decomposition process. The intrinsic mode functions obtained through
empirical mode decomposition belongs to simple wave. So
-Counting instantaneous frequency can be used together with
empirical mode decomposition.
Abstract: Most fingerprint recognition techniques are based on minutiae matching and have been well studied. However, this technology still suffers from problems associated with the handling of poor quality impressions. One problem besetting fingerprint matching is distortion. Distortion changes both geometric position and orientation, and leads to difficulties in establishing a match among multiple impressions acquired from the same finger tip. Marking all the minutiae accurately as well as rejecting false minutiae is another issue still under research. Our work has combined many methods to build a minutia extractor and a minutia matcher. The combination of multiple methods comes from a wide investigation into research papers. Also some novel changes like segmentation using Morphological operations, improved thinning, false minutiae removal methods, minutia marking with special considering the triple branch counting, minutia unification by decomposing a branch into three terminations, and matching in the unified x-y coordinate system after a two-step transformation are used in the work.
Abstract: Advances in information technology, recent changes in business environment, globalization, deregulation, privatization have made running a successful business more difficult than ever before. To remain successful and to be competitive have forced companies to react to the new changes in order to survive and succeed. The implementation of an Enterprise Resource planning (ERP) system improves information flow, reduce costs, establish linkage with suppliers and reduce response time to customer needs. This paper focuses on a sample of Greek companies, investigates the ERP market in Greece, the reasons why the Greek companies are investing in ERP systems, the benefits that users have achieved and the influence of ERP systems on the use of new accounting practices. The results indicate a greater level on information integration, flexibility in information access and greater functionality provided by ERP systems but little influence on the use of new accounting practices.
Abstract: Numerous experimental tests for post-installed anchor systems drilled in hardened concrete were conducted in order to estimate pull-out and shear strength accounting for uncertainties such as torque ratios, embedment depths and different diameters in demands. In this study, the strength of the systems was significantly changed by the effect of those three uncertainties during pull-out experimental tests, whereas the shear strength of the systems was not affected by torque ratios. It was also shown that concrete cone failure or damage mechanism was generally investigated during and after pull-out tests and in shear strength tests, mostly the anchor systems were failed prior to failure of primary structural system. Furthermore, 3D finite element model for the anchor systems was created by ABAQUS for the numerical analysis. The verification of finite element model was identical till the failure points to the load-displacement relationship specified by the experimental tests.
Abstract: The previous researches focused on the influence of
anthropogenic greenhouse gases exerting global warming, but not
consider whether desert sand may warm the planet, this could be
improved by accounting for sand's physical and geometric properties.
Here we show, sand particles (because of their geometry) at the desert
surface form an extended surface of up to 1 + π/4 times the planar area
of the desert that can contact sunlight, and at shallow depths of the
desert form another extended surface of at least 1 + π times the planar
area that can contact air. Based on this feature, an enhanced heat
exchange system between sunlight, desert sand, and air in the spaces
between sand particles could be built up automatically, which can
increase capture of solar energy, leading to rapid heating of the sand
particles, and then the heating of sand particles will dramatically heat
the air between sand particles. The thermodynamics of deserts may
thus have contributed to global warming, especially significant to
future global warming if the current desertification continues to
expand.
Abstract: The transition to sustainable development requires
considerable investments from stakeholders, both financial and
immaterial. However, accounting for such investments often poses a
challenge, as ventures with intangible or non-financial returns remain
oblivious to conventional accounting techniques and risk assessment.
That such investments may significantly contribute to the welfare of
those affected may act as a driving force behind attempting to bridge
this gap. This gains crucial importance as investments must be also
backed by governments and administrations; entities whose budget
depends on taxpayers- contributions and whose tasks are based on
securing the welfare of their citizens. Besides economic welfare,
citizens also require social and environmental wellbeing too.
However, administrations must also safeguard that welfare is
guaranteed not only to present, but to future generations too. With
already strained budgets and the requirement of sustainable
development, governments on all levels face the double challenge of
making both of these ends meet.
Abstract: The counting process of cell colonies is always a long
and laborious process that is dependent on the judgment and ability
of the operator. The judgment of the operator in counting can vary in
relation to fatigue. Moreover, since this activity is time consuming it
can limit the usable number of dishes for each experiment. For these
purposes, it is necessary that an automatic system of cell colony
counting is used. This article introduces a new automatic system of
counting based on the elaboration of the digital images of cellular
colonies grown on petri dishes. This system is mainly based on the
algorithms of region-growing for the recognition of the regions of
interest (ROI) in the image and a Sanger neural net for the
characterization of such regions. The better final classification is
supplied from a Feed-Forward Neural Net (FF-NN) and confronted
with the K-Nearest Neighbour (K-NN) and a Linear Discriminative
Function (LDF). The preliminary results are shown.
Abstract: A two-parameter fatigue model explicitly accounting for the cyclic as well as the mean stress was used to fit static and fatigue data available in literature concerning carbon fiber reinforced composite laminates subjected tension-tension fatigue. The model confirms the strength–life equal rank assumption and predicts reasonably the probability of failure under cyclic loading. The model parameters were found by best fitting procedures and required a minimum of experimental tests.
Abstract: Blind Signature were introduced by Chaum. In this
scheme, a signer can “sign” a document without knowing the
document contain. This is particularly important in electronic voting.
CryptO-0N2 is an electronic voting protocol which is development of
CryptO-0N. During its development this protocol has not been
furnished with the requirement of blind signature, so the choice of
voters can be determined by counting center. In this paper will be
presented of implementation of blind signature using RSA algorithm.