qualitative characteristics
Recently Published Documents


TOTAL DOCUMENTS

1153
(FIVE YEARS 537)

H-INDEX

24
(FIVE YEARS 4)

2022 ◽  
Vol 24 (2) ◽  
pp. 1-12
Author(s):  
Ahmed Jasim Hameed ◽  
Anfal S. Shareef ◽  
Sameer Imad Shaban

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.


2022 ◽  
Vol 24 (2) ◽  
pp. 0-0

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.


Minerals ◽  
2022 ◽  
Vol 12 (1) ◽  
pp. 78
Author(s):  
Tomasz Gawenda ◽  
Daniel Saramak

The paper concerns investigation of the effect of impact crusher operation on selected qualitative characteristics of mineral aggregate products. Qualitative characteristics of crushing products in terms of size reduction ratio and fine particles contents were analyzed from the point of view of operational parameters of the impact crusher. An investigative program was carried out on a plant scale and two primary parameters of the impactor were analyzed: velocity of the crusher rotor and the width of the outlet gap. The models of the crushing device operation were built separately for each type of the tested material, as well as for general conditions.


2022 ◽  
Vol 42 ◽  
pp. 01019
Author(s):  
V. V. Kalashnikov ◽  
A. M. Zaitsev ◽  
M. M. Atroschenko ◽  
O. A. Zavyalov ◽  
A. N. Frolov ◽  
...  

Analysis of trace elements in blood serum can be an important tool for monitoring micronutrient supply in stallions in order to maintain reproductive health. In this regard, the purpose of this study was to determine the relationship between the concentrations of macro- and microelements in the blood serum of stud stallions with the qualitative characteristics of fresh sperm and sperm after cryopreservation and thawing. The studies were carried out on purebred Arabian stallions (n=50). As a biomaterial for studies, we used blood serum, fresh and thawed sperm after cryopreservation. The elemental composition of seminal plasma was determined by 25 chemical elements Co, Cr, Cu, Fe, I, Mn, Se, Zn Ca, K, Mg, P, B, Li, Si, V Na, Ni, Sn, Hg, Sr, Al, As, Cd, Pb) by ICP-DRC-MS methods. It was found that the concentrations of Mg and Co in the blood serum positively correlate with the qualitative characteristics of the sperm of Arabian purebred stallions. Wherein, the optimal range of concentrations of Mg in the blood serum, typical for stallions with relatively high indicators of sperm quality, is 22.64 to 27.05 μg/g; Co – 0.001 to 0.0015 μg/g.


2022 ◽  
Vol 335 ◽  
pp. 00050
Author(s):  
Rosidi Azis ◽  
Veronica Margareta Ani Nurgiartiningsih ◽  
Sri Wahjuningsih ◽  
Herni Sudarwati ◽  
Ahmad Furqon

The aim of this study was to identify the qualitative characteristics of Bali cattle at Bali Breeding Center. The samples used were 136 heads. Qualitative data was analysed based on the percentage for each trait and analyzed descriptively. The results showed that the characteristic with the highest percentage were brick red for females of Bali cattle (84,81%), black for males Bali cattle (86.66%), dominant thick back line (79.74%) for females, while on males was not clear (86,67%), strict line of body color border with leg (100% for males and 91,14% for females), strict line of body color border with buttocks color (93,33% for males and 88,61% for females), white of edge lips color (95% for males and 93,67% for females), black eyelid color (100%), white ear hair color (males: 100% & females: 96,20%), dark circles on the ears (98.73%), dominant medium wattle for males (93,33%) & small wattle for females (53,16%), upwards horn (males: 100% & females: 94.93%), black tail feathers (males: 100% & females: 98.04%), and no hump (males: 96.66% & females: 100%). The qualitative characteristics of Bali cattle at Bali breeding center were in line with Indonesian National Standard. However, there were deviations and abnormality with a small percentage.


Author(s):  
А. S. Bagdasaryan ◽  
Yu. V. Gulyaev ◽  
S. A. Dobershtein ◽  
T. V. Sinitsina

This paper presents an efficient method for creating the wideband SAW filters with high rectangularity, flat amplitude response and low insertion loss in passband – use of fan-shaped IDTs with inclined electrodes. The authors consider the approaches for realization of the fan-shaped filters. The quantitative and qualitative characteristics of the fan-shaped SAW filters with a relative bandwidth ∆f/f0 = 4–75 %, shape factor 1,1–1,96 and insertion loss of 5–18 dB are given for each approach.


Author(s):  
Tetiana Nechaienko ◽  
Oleksandr Lishafai

The purpose of the article is to study musical drama, as an essential element of the audiovisual space and life, to reveal its role and influence on the quality and nature of the audio field as a whole. The research methodology is based on the use of analysis, and synthesis. The scientific novelty lies in the representation of the attempt to create a theoretical concept concerning the significance, role, and implementation in the reality of musical drama as the most important component of the audiovisual space. Conclusions. As a result of studying the above problem, there is a theoretical concept, which consists in determining the nature of the interaction, as well as the role and mutual influence of musical drama and audiovisual space. The results obtained make it possible to realize the importance of musical drama for the audiovisual context, its influence on its qualitative characteristics, and perception by the audience. This opens up prospects for such spheres as cinematography, media field, synthetic art compositions, combining audio and video elements. Keywords: musical art, architectonics, audiovisual field, audiovisual context, the theoretical concept of the phenomenon.


Sign in / Sign up

Export Citation Format

Share Document