Search results for: Balance board
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 629

Search results for: Balance board

599 Impovement of a Label Extraction Method for a Risk Search System

Authors: Shigeaki Sakurai, Ryohei Orihara

Abstract:

This paper proposes an improvement method of classification efficiency in a classification model. The model is used in a risk search system and extracts specific labels from articles posted at bulletin board sites. The system can analyze the important discussions composed of the articles. The improvement method introduces ensemble learning methods that use multiple classification models. Also, it introduces expressions related to the specific labels into generation of word vectors. The paper applies the improvement method to articles collected from three bulletin board sites selected by users and verifies the effectiveness of the improvement method.

Keywords: Text mining, Risk search system, Corporate reputation, Bulletin board site, Ensemble learning

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598 Modeling Converters during the Warm-up Period for Hydrocarbon Oxidation

Authors: Sanchita Chauhan, V.K. Srivastava

Abstract:

Catalytic converters are used for minimizing the release of pollutants to the atmosphere. It is during the warm-up period that hydrocarbons are seen to be released in appreciable quantities from these converters. In this paper the conversion of a fast oxidizing hydrocarbon propylene is analysed using two numerical methods. The quasi steady state method assumes the accumulation terms to be negligible in the gas phase mass and energy balance equations, however this term is present in the solid phase energy balance. The unsteady state model accounts for the accumulation term to be present in the gas phase mass and energy balance and in the solid phase energy balance. The results derived from the two models for gas concentration, gas temperature and solid temperature are compared.

Keywords: Propylene, catalyst, quasi steady state, unsteady state.

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597 Corporate Governance and Gender Diversity in Nigerian Boardrooms

Authors: A. Lincoln, O. Adedoyin

Abstract:

In recent times, corporations are increasingly under pressure to ensure diversity within their boardrooms and a large number of academic research have reported findings consistent with the view that boards perform better when they include a diverse range of people. Women have unique characteristics needed to positively influence the strategic direction of a corporation and contribute to the growth of firms. In spite of such revelations, evidence suggests that women are under-represented in senior executive and board positions. In many parts of Africa, socio-cultural traditions inhibit women from attaining these roles. Given the emphasis placed on board diversity and inclusion of women as an essential part of good corporate governance, the relationship between gender diversity and board effectiveness deserves both theoretical and empirical investigation. This research is important because it represents the first theoretical review on gender diversity in corporate boards in Nigeria.

Keywords: Boards, Corporate Governance, Gender Diversity, Nigeria.

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596 The Effect of Board Composition and Ownership Concentration on Earnings Management: Evidence from IRAN

Authors: F. Rahnamay Roodposhti, S. A. Nabavi Chashmi

Abstract:

The role of corporate governance is to reduce the divergence of interests between shareholders and managers. The role of corporate governance is more useful when managers have an incentive to deviate from shareholders- interests. One example of management-s deviation from shareholders- interests is the management of earnings through the use of accounting accruals. This paper examines the association between corporate governance internal mechanisms ownership concentration, board independence, the existence of CEO-Chairman duality and earnings management. Firm size and leverage are control variables. The population used in this study comprises firms listed on the Tehran Stock Exchange (TSE) between 2004 and 2008, the sample comprises 196 firms. Panel Data method is employed as technique to estimate the model. We find that there is negative significant association between ownership concentration and board independence manage earnings with earnings management, there is negative significant association between the existence of CEO-Chairman duality and earnings management. This study also found a positive significant association between control variable (firm size and leverage) and earnings management.

Keywords: Earnings management, board independence, ownership concentration, corporate governance.

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595 Role of Sequestration of CO2 Due to the Carbonation in Total CO2 Emission Balance in Concrete Life

Authors: P. P. Woyciechowski

Abstract:

Calculation of the carbon footprint of cement concrete is a complex process including consideration of the phase of primary life (components and concrete production processes, transportation, construction works, maintenance of concrete structures) and secondary life, including demolition and recycling. Taking into consideration the effect of concrete carbonation can lead to a reduction in the calculated carbon footprint of concrete. In this paper, an example of CO2 balance for small bridge elements made of Portland cement reinforced concrete was done. The results include the effect of carbonation of concrete in a structure and of concrete rubble after demolition. It was shown that important impact of carbonation on the balance is possible only when rubble carbonation is possible. It was related to the fact that only the sequestration potential in the secondary phase of concrete life has significant value.

Keywords: Carbon footprint, balance of carbon dioxide in nature, concrete carbonation, the sequestration potential of concrete.

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594 The Effects of Adding External Mass and Localised Fatigue upon Static and Dynamic Balance

Authors: K. Abuzayan, H. Alabed, S. Ali

Abstract:

The influence of physical (external added weight) and neurophysiological (fatigue) factors on static and dynamic balance in sport related activities was typified statically by the Romberg test (one foot flat, eyes open) and dynamically by jumping and hopping in both horizontal and vertical directions. Twenty healthy males were participated in this study. In Static condition, added weight increased body-s inertia and therefore decreased body sway in AP direction though not significantly. Dynamically, added weight significantly increased body sway in both ML and AP directions, indicating instability, and the use of the counter rotating segments mechanism to maintain balance was demonstrated. Fatigue on the other hand significantly increased body sway during static balance as a neurophysiological adaptation primarily to the inverted pendulum mechanism. Dynamically, fatigue significantly increased body sway in both ML and AP directions again indicating instability but with a greater use of counter rotating segments mechanism. Differential adaptations for each of the two balance mechanisms (inverted pendulum and counter rotating segments) were found between one foot flat and two feet flat dynamic conditions, as participants relied more heavily on the first in the one foot flat conditions and relied more on the second in the two feet flat conditions.

Keywords: Adding external mass, Dynamic balance, Localised fatigue, Static balance.

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593 Suitability of Newsprint and Kraft Papers as Materials for Cement Bonded Ceiling Board

Authors: J. M. Owoyemi, O. S. Ogunrinde

Abstract:

The suitability of Newsprint and Kraft papers for the production of cement bonded ceiling board was investigated. Sample boards were produced from newsprint paper (100%), mixture of newsprint and Kraft paper (50:50) and Kraft paper (100%) at 1:1, 2:1 and 3:1 cement/paper mixing ratio respectively with 3% additive concentration of calcium chloride (CaCl2). Density, flexural and thickness swelling properties of the boards were investigated. The effects of paper type and mixing ratio on the physical and mechanical properties were also examined. The bending properties of the board which include Modulus of Elasticity (MOE) and Modulus of Rupture (MOR) increased linearly with increase in density. Modulus of rupture of boards increased as the density and mixing ratio increased. The thickness swelling property for the two paper types decreased as the board density and mixing ratio increased. Boards made from Kraft paper recorded higher strength values than the ones made from recycled newsprint paper while the mixture of kraft and newsprint papers had the best surface finish. The result of the study will help in managing the large quality of waste from paper converting/carton industry and that the ceiling boards produced could be installed with clout nails or used with suspended ceiling fittings.

Keywords: Cement, Kraft paper, Mixing ratio, Newsprint.

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592 Assessment of the Energy Balance Method in the Case of Masonry Domes

Authors: M. M. Sadeghi, S. Vahdani

Abstract:

Masonry dome structures had been widely used for covering large spans in the past. The seismic assessment of these historical structures is very complicated due to the nonlinear behavior of the material, their rigidness, and special stability configuration. The assessment method based on energy balance concept, as well as the standard pushover analysis, is used to evaluate the effectiveness of these methods in the case of masonry dome structures. The Soltanieh dome building is used as an example to which two methods are applied. The performance points are given from superimposing the capacity, and demand curves in Acceleration Displacement Response Spectra (ADRS) and energy coordination are compared with the nonlinear time history analysis as the exact result. The results show a good agreement between the dynamic analysis and the energy balance method, but standard pushover method does not provide an acceptable estimation.

Keywords: Energy balance method, pushover analysis, time history analysis, masonry dome.

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591 A Research on Determining the Viability of a Job Board Website for Refugees in Kenya

Authors: Prince Mugoya, Collins Oduor Ondiek, Patrick Kanyi Wamuyu

Abstract:

Refugee Job Board Website is a web-based application that provides a platform for organizations to post jobs specifically for refugees. Organizations upload job opportunities and refugees can view them on the website. The website also allows refugees to input their skills and qualifications. The methodology used to develop this system is a waterfall (traditional) methodology. Software development tools include Brackets which will be used to code the website and PhpMyAdmin to store all the data in a database.

Keywords: Information technology, refugee, skills, utilization, economy, jobs.

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590 A Cross-Sectional Study on Board Certified Pharmacists in Arab Countries 2018 Update

Authors: Mohamed Anwar Hammad, Khaled Mohamed Al Akhali, Yasmin Elsobky

Abstract:

Board certification is a voluntary process that confirms a pharmacist's capability, competency, education, skills, and proficiency beyond what is essential for licensure. This analysis was intended to investigate the prevalence of board-certified pharmacists in the Arab countries and compare the Board of Pharmacy Specialties (BPS) between Egypt, Saudi Arabia, and Canada. A cross-sectional study was conducted. The data were mined from the BPS website. Data were managed by IBM SPSS Statistics 23.0 and presented as descriptive statistics. Of 36918 Board certified pharmacists (BCPs) until February 2018, only 4038 (10.9%) were from the outside United States of America. From 4038 BCPs, about 1782 (44.1%) were from Arab nations. Egypt has the top prevalence of the BPS among the Arab countries 937 (52.6%) BCPs. However, the Kingdom of Saudi Arabia comes in the second position 442 (24.8%). Pharmacotherapy (BCPS), nutrition support pharmacy (BCNSP), critical care pharmacy (BCCCP) and oncology pharmacy (BCOP) are the highest specialties by 1474 (82.7%), 114 (6.4%), 61 (3.42%) and 60 (3.37%) respectively, while, infectious diseases pharmacy (AQID), cardiology pharmacy (AQCD) and nuclear pharmacy (BCNP) are the lowest prevalence of specialties by 7 (0.4%), 6 (0.3%) and 1 (0.06%) respectively. Added qualifications were canceled and became a new specialty in BPS as the rest of the specialties. Both infectious diseases and cardiology specialties exams are not conducted yet all over the world from the beginning of 2018. Egypt has the second prevalence 937 (2.54%), before Canada 920 (2.49%) and after United States of America 32880 (89.06%) in the worldwide in terms of BCPs. In conclusion the BCPS is the uppermost specialty; however, there is still a need for all the other specialties. In a short period, BCCCP jumped to the third position. Cardiology and infectious disease will be new specialties. Egyptian pharmacists are in the top of Arab countries, and 2nd in worldwide BCPs.

Keywords: AQCD, AQID, Arab Countries, BCACP, BCCCP, BCGP, BCNP, BCNSP, BCOP, BCPPS, BCPS, BCPP, Board of Pharmacy Specialties, BPS, Canada, Egypt, Saudi Arabia, USA.

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589 Effect of Sensory Manipulations on Human Joint Stiffness Strategy and Its Adaptation for Human Dynamic Stability

Authors: Aizreena Azaman, Mai Ishibashi, Masanori Ishizawa, Shin-Ichiroh Yamamoto

Abstract:

Sensory input plays an important role to human posture control system to initiate strategy in order to counterpart any unbalance condition and thus, prevent fall. In previous study, joint stiffness was observed able to describe certain issues regarding to movement performance. But, correlation between balance ability and joint stiffness is still remains unknown. In this study, joint stiffening strategy at ankle and hip were observed under different sensory manipulations and its correlation with conventional clinical test (Functional Reach Test) for balance ability was investigated. In order to create unstable condition, two different surface perturbations (tilt up-tilt (TT) down and forward-backward (FB)) at four different frequencies (0.2, 0.4, 0.6 and 0.8 Hz) were introduced. Furthermore, four different sensory manipulation conditions (include vision and vestibular system) were applied to the subject and they were asked to maintain their position as possible. The results suggested that joint stiffness were high during difficult balance situation. Less balance people generated high average joint stiffness compared to balance people. Besides, adaptation of posture control system under repetitive external perturbation also suggested less during sensory limited condition. Overall, analysis of joint stiffening response possible to predict unbalance situation faced by human

Keywords: Balance ability, joint stiffness, sensory, adaptation, dynamic.

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588 Tele-Operated Anthropomorphic Arm and Hand Design

Authors: Namal A. Senanayake, Khoo B. How, Quah W. Wai

Abstract:

In this project, a tele-operated anthropomorphic robotic arm and hand is designed and built as a versatile robotic arm system. The robot has the ability to manipulate objects such as pick and place operations. It is also able to function by itself, in standalone mode. Firstly, the robotic arm is built in order to interface with a personal computer via a serial servo controller circuit board. The circuit board enables user to completely control the robotic arm and moreover, enables feedbacks from user. The control circuit board uses a powerful integrated microcontroller, a PIC (Programmable Interface Controller). The PIC is firstly programmed using BASIC (Beginner-s All-purpose Symbolic Instruction Code) and it is used as the 'brain' of the robot. In addition a user friendly Graphical User Interface (GUI) is developed as the serial servo interface software using Microsoft-s Visual Basic 6. The second part of the project is to use speech recognition control on the robotic arm. A speech recognition circuit board is constructed with onboard components such as PIC and other integrated circuits. It replaces the computers- Graphical User Interface. The robotic arm is able to receive instructions as spoken commands through a microphone and perform operations with respect to the commands such as picking and placing operations.

Keywords: Tele-operated Anthropomorphic Robotic Arm and Hand, Robot Motion System, Serial Servo Controller, Speech Recognition Controller.

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587 Effects of Audit Quality and Corporate Governance on Earnings Management of Quoted Deposit Money Banks in Nigeria

Authors: Joel S. Akintayo, Ramat T. Salman

Abstract:

The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.

Keywords: Audit quality, audit tenure, audit fee, board independence, corporate governance, earnings management.

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586 Assessing Stages of Exercise Behavior Change, Self Efficacy and Decisional Balance in Iranian Nursing and Midwifery Students

Authors: Mahnaz Shafakhah, Marzieh Moattari, Rahelae Sabet Sarvestani

Abstract:

Regular physical activity contributes positively to physiological and psychological health. This study aimed to identify exercise behavior changes, self efficacy and decisional balance in nursing and midwifery students. This was a cross-sectional study carried out in Iran.300undergraduate nursing and midwifery students participated in this study. Data were collected using a questionnaire including demographic information, exercise stages of change, exercise self efficacy and pros and cons exercise decisional balance. The analysis was performed using the SPSS.A p-value of less than 0.05 was considered as statistically significant.

Keywords: Exercise, Behavior, Student, Self efficacy.

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585 Bowen Ratio in Western São Paulo State, Brazil

Authors: Elaine C. Barboza, Antonio J. Machado

Abstract:

This paper discusses micrometeorological aspects of the urban climate in three cities in Western São Paulo State: Presidente Prudente, Assis and Iepê. Particular attention is paid to the method used to estimate the components of the energy balance at the surface. Estimates of convective fluxes showed that the Bowen ratio was an indicator of the local climate and that its magnitude varied between 0.3 and 0.7. Maximum values for the Bowen ratio occurred earlier in Iepê (11:00 am) than in Presidente Prudente (4:00 pm). The results indicate that the Bowen ratio is modulated by the radiation balance at the surface and by different clusters of vegetation.

Keywords: Bowen ratio, medium-sized cities, surface energy balance, urban climate.

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584 Nuclear Medical Image Treatment System Based On FPGA in Real Time

Authors: B. Mahmoud, M.H. Bedoui, R. Raychev, H. Essabbah

Abstract:

We present in this paper an acquisition and treatment system designed for semi-analog Gamma-camera. It consists of a nuclear medical Image Acquisition, Treatment and Display chain(IATD) ensuring the acquisition, the treatment of the signals(resulting from the Gamma-camera detection head) and the scintigraphic image construction in real time. This chain is composed by an analog treatment board and a digital treatment board. We describe the designed systems and the digital treatment algorithms in which we have improved the performance and the flexibility. The digital treatment algorithms are implemented in a specific reprogrammable circuit FPGA (Field Programmable Gate Array).interface for semi-analog cameras of Sopha Medical Vision(SMVi) by taking as example SOPHY DS7. The developed system consists of an Image Acquisition, Treatment and Display (IATD) ensuring the acquisition and the treatment of the signals resulting from the DH. The developed chain is formed by a treatment analog board and a digital treatment board designed around a DSP [2]. In this paper we have presented the architecture of a new version of our chain IATD in which the integration of the treatment algorithms is executed on an FPGA (Field Programmable Gate Array)

Keywords: Nuclear medical image, scintigraphic image, digitaltreatment, linearity, spectrometry, FPGA.

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583 The Splitting Upwind Schemes for Spectral Action Balance Equation

Authors: Anirut Luadsong, Nitima Aschariyaphotha

Abstract:

The spectral action balance equation is an equation that used to simulate short-crested wind-generated waves in shallow water areas such as coastal regions and inland waters. This equation consists of two spatial dimensions, wave direction, and wave frequency which can be solved by finite difference method. When this equation with dominating convection term are discretized using central differences, stability problems occur when the grid spacing is chosen too coarse. In this paper, we introduce the splitting upwind schemes for avoiding stability problems and prove that it is consistent to the upwind scheme with same accuracy. The splitting upwind schemes was adopted to split the wave spectral action balance equation into four onedimensional problems, which for each small problem obtains the independently tridiagonal linear systems. For each smaller system can be solved by direct or iterative methods at the same time which is very fast when performed by a multi-processor computer.

Keywords: upwind scheme, parallel algorithm, spectral action balance equation, splitting method.

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582 Minimization of Power Loss in Distribution Networks by Different Techniques

Authors: L.Ramesh, S.P.Chowdhury, S.Chowdhury, A.A.Natarajan, C.T.Gaunt

Abstract:

Accurate loss minimization is the critical component for efficient electrical distribution power flow .The contribution of this work presents loss minimization in power distribution system through feeder restructuring, incorporating DG and placement of capacitor. The study of this work was conducted on IEEE distribution network and India Electricity Board benchmark distribution system. The executed experimental result of Indian system is recommended to board and implement practically for regulated stable output.

Keywords: Distribution system, Distributed Generation LossMinimization, Network Restructuring

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581 Calculation of Water Economy Balance for Water Management

Authors: Vakhtang Geladze, Nana Bolashvili, Tamazi Karalashvili, Nino Machavariani, Ana Karalashvili, George Geladze, Nana Kvirkvelia

Abstract:

Fresh water deficit is one of the most important global problems today. It must be taken into consideration that in the nearest future fresh water crisis will become even more acute owing to the global climate warming and fast desertification processes in the world. Georgia is rich in water resources, but there are disbalance between the eastern and western parts of the country. The goal of the study is to integrate the recent mechanisms compatible with European standards into Georgian water resources management system on the basis of GIS. Moreover, to draw up water economy balance for the purpose of proper determination of water consumption priorities that will be an exchange ratio of water resources and water consumption of the concrete territory. For study region was choose south-eastern part of country, Kvemo kartli Region. This is typical agrarian region, tends to the desertification. The water supply of the region was assessed on the basis of water economy balance, which was first time calculated for this region.

Keywords: GIS, water economy balance, water resources.

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580 Triple Intercell Bar for Electrometallurgical Processes: A Design to Increase PV Energy Utilization

Authors: Eduardo P. Wiechmann, Jorge A. Henríquez, Pablo E. Aqueveque, Luis G. Muñoz

Abstract:

PV energy prices are declining rapidly. To take advantage of the benefits of those prices and lower the carbon footprint, operational practices must be modified. Undoubtedly, it challenges the electrowinning practice to operate at constant current throughout the day. This work presents a technology that contributes in providing modulation capacity to the electrode current distribution system. This is to raise the day time dc current and lower it at night. The system is a triple intercell bar that operates in current-source mode. The design is a capping board free dogbone type of bar that ensures an operation free of short circuits, hot swapability repairs and improved current balance. This current-source system eliminates the resetting currents circulating in equipotential bars. Twin auxiliary connectors are added to the main connectors providing secure current paths to bypass faulty or impaired contacts. All system conductive elements are positioned over a baseboard offering a large heat sink area to the ventilation of a facility. The system works with lower temperature than a conventional busbar. Of these attributes, the cathode current balance property stands out and is paramount for day/night modulation and the use of photovoltaic energy. A design based on a 3D finite element method model predicting electric and thermal performance under various industrial scenarios is presented. Preliminary results obtained in an electrowinning facility with industrial prototypes are included.

Keywords: Electrowinning, intercell bars, PV energy, current modulation.

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579 Regulation of Water Balance of the Plant from the Different Geo-Environmental Locations

Authors: Astghik R. Sukiasyan

Abstract:

Under the drought stress condition, the plants would grow slower. Temperature is one of the most important abiotic factors which suppress the germination processes. However, the processes of transpiration are regulated directly by the cell water, which followed to an increase in volume of vacuoles. During stretching under the influence of water pressure, the cell goes into the state of turgor. In our experiments, lines of the semi-dental sweet maize of Armenian population from various zones of growth under mild and severe drought stress were tested. According to results, the value of the water balance of the plant cells may reflect the ability of plants to adapt to drought stress. It can be assumed that the turgor allows evaluating the number of received dissolved substance in cell.

Keywords: Water balance, turgor, drought stress, Armenian population of maize.

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578 The Impact of Trade Liberalization on Current Account Deficit: The Turkish Case

Authors: E. Selçuk, Z. Karaçor, P. Yardımcı

Abstract:

Trade liberalization and its effects on the economies of developing countries have been investigated by many different studies, and some of them have focused on its impact on the current account balance. Turkey, as being one of the countries, which has liberalized its foreign trade in the 1980s, also needs to be studied in terms of the impact of liberalization on current account deficits. Therefore, the aim of this study is to find out whether trade liberalization has affected Turkey’s trade and current account balances. In order to determine this, yearly data of Turkey from 1980 to 2013 is used. As liberalization dummy, the year 1989, which was set for Turkey, is selected. Structural break test and model estimation results show that trade liberalization has a negative impact on trade balance but do not have a significant impact on the current account balance.

Keywords: Budget deficit, current account, liberalization, Turkish economy.

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577 Adapting the Chemical Reaction Optimization Algorithm to the Printed Circuit Board Drilling Problem

Authors: Taisir Eldos, Aws Kanan, Waleed Nazih, Ahmad Khatatbih

Abstract:

Chemical Reaction Optimization (CRO) is an optimization metaheuristic inspired by the nature of chemical reactions as a natural process of transforming the substances from unstable to stable states. Starting with some unstable molecules with excessive energy, a sequence of interactions takes the set to a state of minimum energy. Researchers reported successful application of the algorithm in solving some engineering problems, like the quadratic assignment problem, with superior performance when compared with other optimization algorithms. We adapted this optimization algorithm to the Printed Circuit Board Drilling Problem (PCBDP) towards reducing the drilling time and hence improving the PCB manufacturing throughput. Although the PCBDP can be viewed as instance of the popular Traveling Salesman Problem (TSP), it has some characteristics that would require special attention to the transactions that explore the solution landscape. Experimental test results using the standard CROToolBox are not promising for practically sized problems, while it could find optimal solutions for artificial problems and small benchmarks as a proof of concept.

Keywords: Evolutionary Algorithms, Chemical Reaction Optimization, Traveling Salesman, Board Drilling.

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576 UK GAAP and IFRS Standards: Similarities and Differences

Authors: Feddaoui Amina

Abstract:

This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small.

Keywords: Accounting, UK GAAP, IFRS, similarities, differences.

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575 The Effects of Mountain Biking as Psychomotor Instrument in Physical Education: Balance’s Evaluation

Authors: Péricles Maia Andrade, Temístocles Damasceno Silva, Hector Luiz Rodrigues Munaro

Abstract:

The school physical education is going through several changes over the years, and diversification of its content from specific interests is one of the reasons for these changes, soon, the formality in education do not have to stay out, but needs to open up the possibilities offered by the world, so the Mountain Bike, an adventure sport, offers several opportunities for intervention Its application in the school allows diverse interventions in front of the psychomotor development, besides opening possibilities for other contents, respecting the previous experiences of the students in their common environment. The choice of theme was due to affinity with the practice and experience of the Mountain Bike at different levels. Both competitive as recreational, professional standard and amateur, focus as principle the bases of the Cycling, coupled with the inclusion in the Centre for Studies in Management of Sport and Leisure and of the Southwest Bahia State University and the preview of the modality's potential to help the children’s psychomotor development. The goal of this research was to demonstrate like a pilot project the effects of the Mountain Bike as psychomotor instrument in physical education at one of the psychomotor valences, Balance, evaluating Immobility, Static Balance and Dynamic Balance. The methodology used Fonseca’s Psychomotor Battery in 10 students (n=10) of a brazilian public primary’s school, with ages between 9 and 11 years old to use the Mountain Biking contents. The balance’s skills dichotomized in Regular and Good. Regarding the variable Immobility, in the initial test, regardless of gender, 70% (n = 7) were considered Regular. After four months of activity, the Good profile, which had only 30% (n = 3) of the sample, evolved to 60% (n = 6). As in Static and Dynamic Balance there was an increase of 30% (n = 3) and 50% (n = 5) respectively for Good. Between genders, female evolution was better for Good in Immobility and in Static Equilibrium. Already the male evolution was better observed in the Dynamic Equilibrium, with 66.7% (n = 4) for Good. Respecting the particularities of the motor development, an indication of the positive effects of the MTB for the evolution in the balance perceived, necessitating studies with greater sampling.

Keywords: Psychomotricity, balance, mountain biking, education.

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574 Splitting Modified Donor-Cell Schemes for Spectral Action Balance Equation

Authors: Tanapat Brikshavana, Anirut Luadsong

Abstract:

The spectral action balance equation is an equation that used to simulate short-crested wind-generated waves in shallow water areas such as coastal regions and inland waters. This equation consists of two spatial dimensions, wave direction, and wave frequency which can be solved by finite difference method. When this equation with dominating propagation velocity terms are discretized using central differences, stability problems occur when the grid spacing is chosen too coarse. In this paper, we introduce the splitting modified donorcell scheme for avoiding stability problems and prove that it is consistent to the modified donor-cell scheme with same accuracy. The splitting modified donor-cell scheme was adopted to split the wave spectral action balance equation into four one-dimensional problems, which for each small problem obtains the independently tridiagonal linear systems. For each smaller system can be solved by direct or iterative methods at the same time which is very fast when performed by a multi-cores computer.

Keywords: donor-cell scheme, parallel algorithm, spectral action balance equation, splitting method.

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573 CEO Duality and Firm Performance: An Integration of Institutional Perceptive with Agency Theory

Authors: A. Ujunwa, P. O. Salami, A. H. Umar

Abstract:

The recommendation of the committee on corporate governance for public companies in Nigeria, that the position of the CEO be separated from board chair has generated serious debate among scholars and practitioners. They have questioned the appropriateness of implementing corporate governance model that is based on Anglo-Saxon agency problem characterized by dispersed ownership structure; where markets for corporate control, legal regulation, and contractual incentives are the key governance mechanisms. This paper strives to resolve the argument by adopting an institutional perspective in testing the agency theory on board duality. The study developed a theoretical and empirical model to better understand how ownership structure influences agency conflict and how such affects firm performance. Hence, the study examines the relationship between CEO duality and firm performance using two institutional ownership structures – dispersed ownership and concentrated ownership structures. The empirical results show that CEO duality is negatively correlated with firm performance in Nigeria irrespective of the firm-s ownership structure. The findings give credence to the recommendation of the Peterside Commission on the need to separate the position of CEO from board chair.

Keywords: Corporate Governance, CEO-Duality, Firm Performance.

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572 Program Memories Error Detection and Correction On-Board Earth Observation Satellites

Authors: Y. Bentoutou

Abstract:

Memory Errors Detection and Correction aim to secure the transaction of data between the central processing unit of a satellite onboard computer and its local memory. In this paper, the application of a double-bit error detection and correction method is described and implemented in Field Programmable Gate Array (FPGA) technology. The performance of the proposed EDAC method is measured and compared with two different EDAC devices, using the same FPGA technology. Statistical analysis of single-event upset (SEU) and multiple-bit upset (MBU) activity in commercial memories onboard the first Algerian microsatellite Alsat-1 is given.

Keywords: Error Detection and Correction, On-board computer, small satellite missions.

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571 Investigation Bubble Growth and Nucleation Rates during the Pool Boiling Heat Transfer of Distilled Water Using Population Balance Model

Authors: V. Nikkhah Rashidabad, M. Manteghian, M. Masoumi, S. Mousavian

Abstract:

In this research, the changes in bubbles diameter and  number that may occur due to the change in heat flux of pure water  during pool boiling process. For this purpose, test equipment was  designed and developed to collect test data. The bubbles were graded  using Caliper Screen software. To calculate the growth and  nucleation rates of bubbles under different fluxes, population balance  model was employed. The results show that the increase in heat flux  from q=20 kw/m2 to q= 102 kw/m2 raised the growth and nucleation  rates of bubbles.

 

Keywords: Heat flux, bubble growth, bubble nucleation, population balance model.

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570 Entrepreneurship Game: Digital 'Catur Bistari'

Authors: A.A. Amran, S. R. M. Shukri, S. M. Taib

Abstract:

The role of entrepreneurs in generating the economy is very important. Thus, nurturing entrepreneurship skills among society is very crucial and should start from the early age. One of the methods is to teach through game such as board game. Game provides a fun and interactive platform for players to learn and play. Besides that as today-s world is moving towards Islamic approach in terms of finance, banking and entertainment but Islamic based game is still hard to find in the market especially games on entrepreneurship. Therefore, there is a gap in this segment that can be filled by learning entrepreneurship through game. The objective of this paper is to develop an entrepreneurship digital-based game entitled “Catur Bistari" that is based on Islamic business approach. Knowledge and skill of entrepreneurship and Islamic business approach will be learned through the tasks that are incorporated inside the game.

Keywords: Board game, educational game, entrepreneurship, Islamic finance and simulation.

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