Search results for: investor types
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1680

Search results for: investor types

1650 Recent Accounting Standard Setting Changes for Consolidated Financial Statements

Authors: Maria Damian, Carmen G. Bonaci, Jiří Strouhal, Razvan V. Mustata, Dumitru Matis, Jiřina Bokšová

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

Keywords: Consolidated financial statements, control, IFRS 10, financial crisis.

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1649 Droning the Pedagogy: Future Prospect of Teaching and Learning

Authors: Farha Sattar, Laurence Tamatea, Muhammad Nawaz

Abstract:

Drones, the Unmanned Aerial Vehicles are playing an important role in real-world problem-solving. With the new advancements in technology, drones are becoming available, affordable and user- friendly. Use of drones in education is opening new trends in teaching and learning practices in an innovative and engaging way. Drones vary in types and sizes and possess various characteristics and capabilities which enhance their potential to be used in education from basic to advanced and challenging learning activities which are suitable for primary, middle and high school level. This research aims to provide an insight to explore different types of drones and their compatibility to be used in teaching different subjects at various levels. Research focuses on integrating the drone technology along with Australian curriculum content knowledge to reinforce the understanding of the fundamental concepts and helps to develop the critical thinking and reasoning in the learning process.

Keywords: Critical thinking, drone technology, drone types, innovative learning.

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1648 Service-Oriented Architecture for Object- Centric Information Fusion

Authors: Jeffrey A. Dunne, Kevin Ligozio

Abstract:

In many applications there is a broad variety of information relevant to a focal “object" of interest, and the fusion of such heterogeneous data types is desirable for classification and categorization. While these various data types can sometimes be treated as orthogonal (such as the hull number, superstructure color, and speed of an oil tanker), there are instances where the inference and the correlation between quantities can provide improved fusion capabilities (such as the height, weight, and gender of a person). A service-oriented architecture has been designed and prototyped to support the fusion of information for such “object-centric" situations. It is modular, scalable, and flexible, and designed to support new data sources, fusion algorithms, and computational resources without affecting existing services. The architecture is designed to simplify the incorporation of legacy systems, support exact and probabilistic entity disambiguation, recognize and utilize multiple types of uncertainties, and minimize network bandwidth requirements.

Keywords: Data fusion, distributed computing, service-oriented architecture, SOA

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1647 Compression Strength of Treated Fine-Grained Soils with Epoxy or Cement

Authors: M. Mlhem

Abstract:

Geotechnical engineers face many problematic soils upon construction and they have the choice for replacing these soils with more appropriate soils or attempting to improve the engineering properties of the soil through a suitable soil stabilization technique. Mostly, improving soils is environmental, easier and more economical than other solutions. Stabilization soils technique is applied by introducing a cementing agent or by injecting a substance to fill the pore volume. Chemical stabilizers are divided into two groups: traditional agents such as cement or lime and non-traditional agents such as polymers. This paper studies the effect of epoxy additives on the compression strength of four types of soil and then compares with the effect of cement on the compression strength for the same soils. Overall, the epoxy additives are more effective in increasing the strength for different types of soils regardless its classification. On the other hand, there was no clear relation between studied parameters liquid limit, passing No.200, unit weight and between the strength of samples for different types of soils.

Keywords: Additives, clay, compression strength, epoxy, stabilization.

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1646 Experimental Study of Specific Cross Beam Types Appropriate for Modular Bridges

Authors: Seung-Kyung Kye, Young-Hyo Son, Jin-Woong Choi, Dooyong Cho, Sun-Kyu Park

Abstract:

Recently in the field of bridges that are newly built or repaired, fast construction is required more than ever. For these reasons, precast prefabricated bridge that enables rapid construction is actively discussed and studied today. In South Korea, it is called modular bridge. Cross beam is an integral component of modular bridge. It functions for load distribution, reduction of bending moment, resistance of horizontal strength on lateral upper structure. In this study, the structural characteristics of domestic and foreign cross beam types were compared. Based on this, alternative cross beam connection types suitable for modular bridge were selected. And bulb-T girder specimens were fabricated with each type of connection. The behavior of each specimen was analyzed under static loading, and cross beam connection type which is expected to be best suited to modular bridge proposed.

Keywords: Bulb-T girder, Cross beam, Modular bridge.

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1645 The Impact of Financial System on Mixed Use Development – Unrest in UK and Sense of Safety in Mixed Use Development

Authors: Tamara Kelly

Abstract:

The past decade has witnessed a good opportunities for city development schemes in UK. The government encouraged restoration of city centers to comprise mixed use developments with high density residential apartments. Investments in regeneration areas were doing well according to the analyses of Property Databank (IPD). However, more recent analysis by IPD has shown that since 2007, property in regeneration areas has been more vulnerable to the market downturn than other types of investment property. The early stages of a property market downturn may be felt most in regeneration where funding, investor confidence and occupier demand would dissipate because the sector was considered more marginal or risky when development costs rise. Moreover, the Bank of England survey shows that lenders have sequentially tightened the availability of credit for commercial real estate since mid-2007. A sharp reduction in the willingness of banks to lend on commercial property was recorded. The credit crunch has already affected commercial property but its impact has been particularly severe in certain kinds of properties where residential developments are extremely difficult, in particular city centre apartments and buy-to-let markets. Commercial property – retail, industrial leisure and mixed use were also pressed, in Birmingham; tens of mixed use plots were built to replace old factories in the heart of the city. The purpose of these developments was to enable young professionals to work and live in same place. Thousands of people lost their jobs during the recession, moreover lending was more difficult and the future of many developments is unknown. The recession casts its shadow upon the society due to cuts in public spending by government, Inflation, rising tuition fees and high rise in unemployment generated anger and hatred was spreading among youth causing vandalism and riots in many cities. Recent riots targeted many mixed used development in the UK where banks, shops, restaurants and big stores were robbed and set into fire leaving residents with horror and shock. This paper examines the impact of the recession and riots on mixed use development in UK.

Keywords: Diversity, mixed use development, outdoor comfort, public realm, safe places, safety by design.

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1644 An Overview of Sludge Utilization into Fired Clay Brick

Authors: Aeslina Binti Abdul Kadir, Ahmad Shayuti Bin Abdul Rahim

Abstract:

Brick is one of the most common masonry units used as building material. Due to the demand, different types of waste have been investigated to be incorporated into the bricks. Many types of sludge have been incorporated in fired clay brick for example marble sludge, stone sludge, water sludge, sewage sludge, and ceramic sludge. The utilization of these waste materials in fired clay bricks usually has positive effects on the properties such as lightweight bricks with improved shrinkage, porosity, and strength. This paper reviews on utilization of different types of sludge wastes into fired clay bricks. Previous investigations have demonstrated positive effects on the physical and mechanical properties as well as less impact towards the environment. Thus, the utilizations of sludge waste could produce a good quality of brick and could be one of alternative disposal methods for the sludge wastes.

Keywords: Fired Clay Brick, Sludge waste, Compressive strength, Shrinkage, Water absorption.

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1643 Multi-Criteria Based Robust Markowitz Model under Box Uncertainty

Authors: Pulak Swain, A. K. Ojha

Abstract:

Portfolio optimization is based on dealing with the problems of efficient asset allocation. Risk and Expected return are two conflicting criteria in such problems, where the investor prefers the return to be high and the risk to be low. Using multi-objective approach we can solve those type of problems. However the information which we have for the input parameters are generally ambiguous and the input values can fluctuate around some nominal values. We can not ignore the uncertainty in input values, as they can affect the asset allocation drastically. So we use Robust Optimization approach to the problems where the input parameters comes under box uncertainty. In this paper, we solve the multi criteria robust problem with the help of  E- constraint method.

Keywords: Portfolio optimization, multi-objective optimization, E-constraint method, box uncertainty, robust optimization.

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1642 Theoretical Background of Dividend Taxation

Authors: Margareta Ilkova, Petr Teply

Abstract:

The article deals with dividends and their distribution from investors from a theoretical point of view. Some studies try to analyzed the reaction of the market on the dividend announcement and found out the change of dividend policy is associated with abnormal returns around the dividend announcement date. Another researches directly questioned the investors about their dividend preference and beliefs. Investors want the dividend from many reasons (e.g. some of them explain the dividend preference by the existence of transaction cost; investors prefer the dividend today, because there is less risky; the managers have private information about the firm). The most controversial theory of dividend policy was developed by Modigliani and Miller (1961) who demonstrated that in the perfect and complete capital markets the dividend policy is irrelevant and the value of the company is independent of its payout policy. Nevertheless, in the real world the capital markets are imperfect, because of asymmetric information, transaction costs, incomplete contracting possibilities and taxes.

Keywords: dividend distribution, taxation, payout policy, investor, Modigliani and Miller theorem

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1641 Leachate Generation from Landfill Lysimeter using Different Types of Soil Cover

Authors: S. Karnchanawong, P. Yongpisalpop

Abstract:

The objectives of this study are to determine the effects of soil cover type on characteristics of leachates generated from landfill lysimeters. Four lysimeters with diameter and height of 0.15 and 3.00 m, respectively, were prepared. Three lysimeters were filled with municipal waste and three different cover soil types i.e. sandy loam soil, silty loam soil and clay soil while another lysimeter was filled solely with municipal waste. The study was conducted in the rainy season. Leachate quantities were measured every day and leachate characteristics were determined once a week. The cumulative leachate quantity from the lysimeter filled solely with municipal waste was found to be around 27% higher than the lysimeters using cover soils. There were no any differences of the cumulative leachate amounts generated from the lysimeters using three types of soils. The comparison of the total mass of pollutants generated from all lysimeters showed that the lysimeter filled solely with municipal waste generated the maximum quantities of pollutants. Among the lysimeters using different types of soils, the lysimeter using sandy loam soil generated the lowest amount of most of pollutants, compared with the lysimeters using silty loam and clay soils. It can be concluded that in term of pollutant attenuation in the leachate, a sandy loam is the most suitable soil to be used as a cover soil in the landfill.

Keywords: cover soil, leachate, sandy loam soil, silty loam soil, clay soil.

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1640 Driving Innovation by Enhancing Employee Roles: The Balancing Act of Employee-Driven Innovation

Authors: L. Tirabeni, K. E. Soderquist, P. Pisano

Abstract:

Our purpose is to investigate how the relationship between employees and innovation management processes can drive organizations to successful innovations. This research is deeply related to a new way of thinking about human resources management practices. It’s not simply about improving the employees’ engagement, but rather about a different and more radical commitment: the employee can take on the role traditionally played by the customer, namely to become the first tester of an innovative product or service, the first user/customer and eventually the first investor in the innovation. This new perception of employees could create the basis of a novelty in the innovation process where innovation is taken to a next level when the problems with customer driven innovation on the one hand, and employees driven innovation on the other can be balanced. This research identifies an effective approach to innovation where the employees will participate throughout the whole innovation process, not only in the idea creation but also in the idea definition and development by giving feedback in parallel to that provided by customers and lead-users.

Keywords: Employee-Driven Innovation, engagement, human resource management, innovative companies.

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1639 Effective Features for Disambiguation of Turkish Verbs

Authors: Zeynep Orhan, Zeynep Altan

Abstract:

This paper summarizes the results of some experiments for finding the effective features for disambiguation of Turkish verbs. Word sense disambiguation is a current area of investigation in which verbs have the dominant role. Generally verbs have more senses than the other types of words in the average and detecting these features for verbs may lead to some improvements for other word types. In this paper we have considered only the syntactical features that can be obtained from the corpus and tested by using some famous machine learning algorithms.

Keywords: Word sense disambiguation, feature selection.

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1638 A Methodology for Data Migration between Different Database Management Systems

Authors: Bogdan Walek, Cyril Klimes

Abstract:

In present days the area of data migration is very topical. Current tools for data migration in the area of relational database have several disadvantages that are presented in this paper. We propose a methodology for data migration of the database tables and their data between various types of relational database systems (RDBMS). The proposed methodology contains an expert system. The expert system contains a knowledge base that is composed of IFTHEN rules and based on the input data suggests appropriate data types of columns of database tables. The proposed tool, which contains an expert system, also includes the possibility of optimizing the data types in the target RDBMS database tables based on processed data of the source RDBMS database tables. The proposed expert system is shown on data migration of selected database of the source RDBMS to the target RDBMS.

Keywords: Expert system, fuzzy, data migration, database, relational database, data type, relational database management system.

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1637 Classification of Precipitation Types Detected in Malaysia

Authors: K. Badron, A. F. Ismail, A. L. Asnawi, N. F. A. Malik, S. Z. Abidin, S. Dzulkifly

Abstract:

The occurrences of precipitation, also commonly referred as rain, in the form of "convective" and "stratiform" have been identified to exist worldwide. In this study, the radar return echoes or known as reflectivity values acquired from radar scans have been exploited in the process of classifying the type of rain endured. The investigation use radar data from Malaysian Meteorology Department (MMD). It is possible to discriminate the types of rain experienced in tropical region by observing the vertical characteristics of the rain structure. .Heavy rain in tropical region profoundly affects radiowave signals, causing transmission interference and signal fading. Required wireless system fade margin depends on the type of rain. Information relating to the two mentioned types of rain is critical for the system engineers and researchers in their endeavour to improve the reliability of communication links. This paper highlights the quantification of percentage occurrences over one year period in 2009.

Keywords: Stratiform, convective, tropical region, attenuation radar reflectivity.

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1636 Virtual or Virtually U: Educational Institutions in Second Life

Authors: Nancy Jennings, Chris Collins

Abstract:

Educational institutions are increasingly exploring the affordances of 3D virtual worlds for instruction and research, but few studies have been done to document current practices and uses of this emerging technology. This observational survey examines the virtual presences of 170 accredited educational institutions found in one such 3D virtual world called Second Life®, created by San- Francisco based Linden Lab®. The study focuses on what educational institutions look like in this virtual environment, the types of spaces educational institutions are creating or simulating, and what types of activities are being conducted.

Keywords: educational technology, emerging technology, metaverse, Second Life, virtual worlds

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1635 Layout Based Spam Filtering

Authors: Claudiu N.Musat

Abstract:

Due to the constant increase in the volume of information available to applications in fields varying from medical diagnosis to web search engines, accurate support of similarity becomes an important task. This is also the case of spam filtering techniques where the similarities between the known and incoming messages are the fundaments of making the spam/not spam decision. We present a novel approach to filtering based solely on layout, whose goal is not only to correctly identify spam, but also warn about major emerging threats. We propose a mathematical formulation of the email message layout and based on it we elaborate an algorithm to separate different types of emails and find the new, numerically relevant spam types.

Keywords: Clustering, layout, k-means, spam.

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1634 Map Matching Performance under Various Similarity Metrics for Heterogeneous Robot Teams

Authors: M. C. Akay, A. Aybakan, H. Temeltas

Abstract:

Aerial and ground robots have various advantages of usage in different missions. Aerial robots can move quickly and get a different sight of view of the area, but those vehicles cannot carry heavy payloads. On the other hand, unmanned ground vehicles (UGVs) are slow moving vehicles, since those can carry heavier payloads than unmanned aerial vehicles (UAVs). In this context, we investigate the performances of various Similarity Metrics to provide a common map for Heterogeneous Robot Team (HRT) in complex environments. Within the usage of Lidar Odometry and Octree Mapping technique, the local 3D maps of the environment are gathered.  In order to obtain a common map for HRT, informative theoretic similarity metrics are exploited. All types of these similarity metrics gave adequate as allowable simulation time and accurate results that can be used in different types of applications. For the heterogeneous multi robot team, those methods can be used to match different types of maps.

Keywords: Common maps, heterogeneous robot team, map matching, informative theoretic similarity metrics.

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1633 Conjugate Heat Transfer in an Enclosure Containing a Polygon Object

Authors: Habibis Saleh, Ishak Hashim

Abstract:

Conjugate natural convection in a differentially heated square enclosure containing a polygon shaped object is studied numerically in this article. The effect of various polygon types on the fluid flow and thermal performance of the enclosure is addressed for different thermal conductivities. The governing equations are modeled and solved numerically using the built-in finite element method of COMSOL software. It is found that the heat transfer rate remains stable by varying the polygon types.

Keywords: Natural convection, Polygon object, COMSOL

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1632 Indications and Characteristics of Clinical Application of Periodontal Suturing

Authors: Saimir Heta, Ilma Robo, Vera Ostreni, Glorja Demika, Sonila Kapaj

Abstract:

Suturing, as a procedure of joining the lips of the lembo or wound, is important at the beginning of the healing process. This procedure helps to pass the healing process from the procedure per secundam to the stages of healing per primam, thus logically reducing the healing time of the wound. The purpose of this article is to publish some data on the clinical characteristics of periodontal suturing, presenting the advantages and disadvantages of different types of suture threads. The article is a mini-review type of articles selected from the application of keywords on the PubMed page. The number of articles extracted from this article publication page is in accordance with the 10-year publication time limit. The element that remains in the individual selection of the dentist applying the suture is the selection of the suture material. At a moment when some types of sutures are offered for use, some elements should be considered in the selection of the suture depending on the constituent material, the cross-section of the suture elements, and whether it collects bacteria in the "pits" created by the material. The presence of bacteria is a source of infection and possible delay in the healing of the sutured wound. The marketing of suture types offers a variety of materials, from which the selection of the most suitable suture type for specific application cases is a personal indication of the dental surgeon based on professional experiences and knowledge in this field.

Keywords: Suture, suture material, types of sutures, clinical application.

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1631 The Effect of Urmia-Lake Water on Tensional Strength Concrete with Various Admixtures

Authors: Hadi Barghlame, M. A. Lotfollahi-Yaghin, Mehdi Mohammad Rezaei

Abstract:

In this paper, the effect of admixtures on the tensional strength of concrete in Urmia-lake water have been investigated. We made different types of concretes with the ratio of w/c and replaced different percentages of micro-silica, air-entraining, super plasticizer, corrosion-inhibiting, and caulk with two types of cement I and II as well as investigating in both ordinary water and Urmia-lake water. The tensional strength was investigated on these samples.

Keywords: Urmia-lake water, Tensional strength, Concrete, Admixtures.

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1630 Insiders’ Perspectives of Countering Public Sector Corruption in Nigeria: Identifying and Targeting Its Nature, Characteristics and Fundamental Causes

Authors: Musa Bala Zakari, Mark Button

Abstract:

This paper explores the extent, nature, and characteristics of public sector corruption in Nigeria and the enhancement of the major anti-corruption initiatives (reforms), thereby providing insight into the types, forms and causes of corruption in Nigeria. This paper argues that attempts to devise and suggest effective anti-corruption reforms to control systemic corruption in Nigeria require identifying the most prevalent types of corruption targeted and tackling the fundamental country specific causes. It analyses two types of public sector corruption as it relates to Nigeria and the workings of its inefficient governance system. This paper concludes with the imperative of a collective action against corruption supported by considerable amount of domestic political will existing in a favourable policy context. In undertaking this, the paper draws upon publicly available documents, case laws review and semi-structured interviews conducted with various personnel working in the field of corruption in the dedicated anticorruption agencies, academics, and practitioners from other relevant institutions of accountability.

Keywords: Corruption, development, good governance, public sector.

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1629 Different Multimedia Presentation Types and Students' Interpretation Achievement

Authors: Cenk Akbiyik, Gonul Altin Akbiyik

Abstract:

The main purpose of the study was to determine whether students- interpretation achievement differed with the use of various multimedia presentation types. Four groups of students, text only (T), audio only (A), text and audio (TA), text and image (TI), were arranged and they were presented the same story via different types of multimedia presentations. Inference achievement was measured by a critical thinking inference test. Higher mean scores for the TA group compared to the other three groups were found. Also when compared pairwise, interpretation achievement of the TA group differed significantly from scores of the T and TI groups. These differences were interpreted with the increased cognitive load. Increased cognitive load for the TA group may have invited students to put more effort into comprehending the text, thus resulting in better test scores. Findings of the study can be seen as a sign of the importance of learning situations and learning outcomes in multimedia-supported learning environments and may have practical benefits for instructional designers.

Keywords: Multimedia, cognitive multimedia, dual coding, cognitive load, critical thinking.

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1628 A Study of Fatty Acid Production in the Batch Reactor via the Carbohydrate Fermentation by C. butyricum

Authors: H. Azan T., R. W. Lovitt, Nur K. T., N. Azwa. M. B.

Abstract:

Carbohydrate can be used as a substrate that can be consumed by C. butyricum and converted to useful chemicals such as acetic and butyric acid. Influence of concentration and types of carbohydrate to cell growth, carbohydrate consumed, productivity and carbon balance have been explored. Batch reactor was selected in this study to avoid contamination due to simpler operation system. Glucose was preferred as first types of carbohydrate to be tested. Six concentrations were studied from 0 to 28g/L. Eventually, 15g/L has shown the best concentration for glucose in term of growth rate (2.63h-1) and carbon balance (99.76% recovery). Comparison for types of carbohydrate was also conducted. 15g/L of xylose (monosaccharide) and starch (complex carbohydrate) was tested.  In term of growth rate and productivity, glucose showed the best carbohydrates. Results for this study showed that glucose and xylose produced more than 80% of acetic acid and less than 20% of butyric acid. Meanwhile, 63.1% of acetic acid and 36.9% of butyric acid were produced from starch. 

Keywords: C. butyricum, glucose, starch, xylose, carbohydrate.

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1627 A Comparative Study of Insurance Policies Worldwide in Public Private Partnerships

Authors: Guanqun Shi, Xueqing Zhang

Abstract:

The frequent occurrence of failures in PPP projects which caused great loss has raised attention from the government as well as the concessionaire. PPPs are complex arrangements for its long operation period and multiple players. Many types of risks in PPP projects may cause the project fail. The insurance is an important tool to transfer the risks. Through a comparison and analysis of international government PPP guidelines and contracts as well as the case studies worldwide, we have identified eight main insurance principles, discussed thirteen insurance types in different stages. An overall procedure would be established to improve the practices in PPP projects.

Keywords: Public-private partnerships, insurance, contract, risk.

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1626 Analysis of Threats in Interoperability of Medical Devices

Authors: M. Sandhya, R. M. Madhumitha, Sharmila Sankar

Abstract:

Interoperable medical devices (IMDs) face threats due to the increased attack surface accessible by interoperability and the corresponding infrastructure. Initiating networking and coordination functionalities primarily modify medical systems' security properties. Understanding the threats is a vital first step in ultimately crafting security solutions for such systems. The key to this problem is coming up with some common types of threats or attacks with those of security and privacy, and providing this information as a roadmap. This paper analyses the security issues in interoperability of devices and presents the main types of threats that have to be considered to build a secured system.

Keywords: Interoperability, threats, attacks, medical devices.

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1625 Effect of Fiber Types and Elevated Temperatures on the Bond Characteristic of Fiber Reinforced Concretes

Authors: Erdoğan Özbay, Hakan T. Türker, Müzeyyen Balçıkanlı, Mohamed Lachemi

Abstract:

In this paper, the effects of fiber types and elevated temperatures on compressive strength, modulus of rapture and the bond characteristics of fiber reinforced concretes (FRC) are presented. By using the three different types of fibers (steel fiber-SF, polypropylene-PPF and polyvinyl alcohol-PVA), FRC specimens were produced and exposed to elevated temperatures up to 800 ºC for 1.5 hours. In addition, a plain concrete (without fiber) was produced and used as a control. Test results obtained showed that the steel fiber reinforced concrete (SFRC) had the highest compressive strength, modulus of rapture and bond stress values at room temperatures, the residual bond, flexural and compressive strengths of both FRC and plain concrete dropped sharply after exposure to high temperatures. The results also indicated that the reduction of bond, flexural and compressive strengths with increasing the exposed temperature was relatively less for SFRC than for plain, and FRC with PPF and PVA.

Keywords: Bond stress, Compressive strength, Elevated temperatures, Fiber reinforced concrete, Modulus of rapture.

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1624 Hyperspectral Mapping Methods for Differentiating Mangrove Species along Karachi Coast

Authors: Sher Muhammad, Mirza Muhammad Waqar

Abstract:

It is necessary to monitor and identify mangroves types and spatial extent near coastal areas because it plays an important role in coastal ecosystem and environmental protection. This research aims at identifying and mapping mangroves types along Karachi coast ranging from 24.790 to 24.850 in latitude and 66.910 to 66.970 in longitude using hyperspectral remote sensing data and techniques. Image acquired during February, 2012 through Hyperion sensor have been used for this research. Image pre processing includes geometric and radiometric correction followed by Minimum Noise Fraction (MNF) and Pixel Purity Index (PPI). The output of MNF and PPI has been analyzed by visualizing it in n-dimensions for end member extraction. Well distributed clusters on the n-dimensional scatter plot have been selected with the region of interest (ROI) tool as end members. These end members have been used as an input for classification techniques applied to identify and map mangroves species including Spectral Angle Mapper (SAM), Spectral Feature Fitting (SFF) and Spectral Information Diversion (SID). Only two types of mangroves namely Avicennia Marina (White Mangroves) and Avicennia germinans (Black Mangroves) have been observed throughout the study area.

Keywords: Mangrove, Hyperspectral, SAM, SFF, SID.

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1623 Distributional Effects of Tax and Benefit Reforms in the Czech Republic

Authors: L. Vítek

Abstract:

The Czech Republic has over the past decade carried out two waves of tax and benefit reforms. The first one took place in 2005–2006 during the left-wing government and the second one has been carried out in 2008 by the right-wing government. Using EUSILC data for selected types of households, the paper assesses changes in the distribution of gross incomes and effects of the changes in taxes and benefits on the distribution of incomes after taxes and a provision of social benefits. The analysis is carried out on four types of households with and without children. The analysis is performed using Lorenz curves and Gini coefficients. The results show that the tax system changes the distribution of incomes less significantly than benefits. The 2006 reform reduced the differential between the Gini coefficient for the gross income and the Gini coefficient after taxes and benefits for households with active parents and one child. Reform in 2008 supported families with children and an reduced the differential between the gross income and income after taxes and benefits for different types of families.

Keywords: Czech Republic, redistribution, tax reforms.

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1622 Comparison of the Effects of Three Different Types of Probiotics on the Sucrase Activities of the Small Intestine Mucosa of Broiler Chicks

Authors: Fazlollah Moosavinasab, Zhila Motamedi

Abstract:

An experiment was conducted to study the effects of different types of probiotic on Sucrase enzyme activity of the small intestine mucosa in male broilers. The experimental design was arranged as randomized completely blocks in 4 × 2 factorial arrangement of treatment. 180 male broilers of Ross 308 commercial hybrid were designated into 4 groups. Three replicates of 15 birds were assigned to each treatment. Control treatments (diet contained no probiotic) were fed according to the NRC as base diet and three treatment groups were fed from the same diet plus three different types of probiotics. Birds were slaughtered after 21 and 42 days and different segments of small intestine (at 1,10,30,50,70 and 90% of total length the small intestine) were taken from each replicates (N=2) Sucrase enzyme activities were measured and recorded. Obtained data were analyzed by Spss (P<0.05). In three treatment groups, probiotic had no significant effect on sucrase activity in different ages and segments of small intestine (P<0.05). These data suggested that probiotics administration had no significant effect on treatments comparing to the control group.

Keywords: Broiler, Chicks, Probiotics, Small Intestine, Sucrase

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1621 Distributed e-Learning System with Client-Server and P2P Hybrid Architecture

Authors: Kazunari Meguro, Shinichi Motomura, Takao Kawamura, Kazunori Sugahara

Abstract:

We have developed a distributed asynchronous Web based training system. In order to improve the scalability and robustness of this system, all contents and a function are realized on mobile agents. These agents are distributed to computers, and they can use a Peer to Peer network that modified Content-Addressable Network. In this system, all computers offer the function and exercise by themselves. However, the system that all computers do the same behavior is not realistic. In this paper, as a solution of this issue, we present an e-Learning system that is composed of computers of different participation types. Enabling the computer of different participation types will improve the convenience of the system.

Keywords: Distributed Multimedia Systems, e-Learning, P2P, Mobile Agen

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