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This study examines how relevant the accounting information was for the value of the firm prior to 2016, when India had the indigenous Accounting Standards, and after 2016 when India adopted new accounting standards known as IND-AS, which were the convergence standards mostly in line with IFRS. As an extension to this, we have performed another round of analysis to observe whether the enhanced value relevance is symmetrically distributed among big and small firms. We have used the price regression model of (Barth et al, 2008) on 1770 firm-years data of Indian firms and applied panel data analysis. We have found 66% adjusted R2 under OLS method for the period prior to 2016 and 78% for the post-change period. Further to this, big and small firms, in the new regime, have shown 84% and 89% adjusted R2. From the results, we have found substantial improvement in value relevance of accounting information in the IND-AS period. We have also found that the enhanced value relevance is uniformly distributed across firms irrespective of firm-size.


2021 ◽  
Vol 29 (3) ◽  
Author(s):  
Bismiazan Abd. Razak ◽  
Mohd. Farid Mohamed ◽  
Wardah Fatimah Mohammad Yusoff ◽  
Mohd. Khairul Azhar Mat Sulaiman

Thermal comfort performance of three vacant naturally ventilated Royal Malaysia Police (RMP) case study lockups (LK1 in Penang, LK2 in Melaka & LK3 in Kuala Lumpur) was measured during monsoon change period from Northeast Monsoon to Southeast Monsoon. According to NGO’s report and previous studies, the lockups condition is very poor and hot which contribute to discomfort among detainees. The objectives of the study are to investigate thermal comfort performance of the lockups based on four environmental parameters (Ta, Tr, Va, & RH) through physical measurement, to predict thermal comfort performance based on operative temperature (To) and neutral operative temperature (Tneutop), and to compare the results with thermal comfort criteria recommended by ASHRAE 55 standard and previous thermal comfort studies in hot and humid climate. The results show that To and Tneutop reading of LK1 is exceeding the maximum range recommended by ASHRAE 55 and previous studies by 2% to 8% (To) and 1% (Tneutop) which categorizing LK1 condition as hot. This is mostly due to high hot airflow brought through an ineffective window opening. The results will be used as reference for improvement towards some aspects such as window opening, building finishes materials, space volume and building orientation in future lockup design.


Author(s):  
Yiting Shao ◽  
Xingmin Mu ◽  
Yi He ◽  
Kai Chen

Investigation of the variations in runoff and sediment load as well as their dynamic relation is conducive to understanding hydrological regimes changes and supporting channel regulation and fluvial management. This study was undertaken in the Xihanshui catchment, which is known for its high sediment-laden in the Jialing River of the Yangtze River basin, southern China, to evaluate the change characteristics of runoff, sediment load and their relationship at multi-temporal scales from 1966 to 2016. The results showed that the monthly runoff changed significantly for more months whereas the significant changes in monthly sediment load occurred from April to September. The contributions of runoff in summer and autumn and sediment load in summer to their annual value changes were greater. The annual runoff and sediment load in the Xihanshui catchment both exhibited significant decreasing trends (P<0.05) with significant mutation in 1993 (P<0.05). The average annual runoff in the change period (1994-2016) decreased by 49.60% and annual sediment load displayed a substantial decline with a reduction of 77.76% in comparison with the reference period (1966-1993). The variation of the relationship between runoff and sediment load in the catchment was time-dependent. The annual and extreme monthly runoff-sediment relationship could be generally expressed as power function, whereas the monthly runoff-sediment relationships were changeable. Spatially, the relationship between annual runoff and sediment load could be partly attributed to sediment load changes in the upstream and runoff variations in the downstream and it became weaker in the change period due to the impact of existing soil and water conservation measures. Quantitative assessment showed that human activity played a dominant role in annual runoff and sediment load reduction, with the contributions of 67.07% and 87.64%, respectively.


2020 ◽  
Vol 8 ◽  
Author(s):  
Jielin Li ◽  
Liu Hong ◽  
Keping Zhou ◽  
Caichu Xia ◽  
Longyin Zhu

To study the acoustic emission evolution characteristics of saturated limestone under different loading and unloading paths, three cyclic loading and unloading tests were conducted with different loading rates and initial cyclic peak stresses, and acoustic emission monitoring was performed simultaneously. The results indicate that, during loading and unloading, the intermediate-frequency signals of saturated rock exhibit a variation trend of sparse–dense–sparse signals, whereas the low-frequency signals are continuously and massively produced. With the increase in the loading rate, the development trends of cumulative hits and energy become closer, and the development form of ringing count changes from N-type to U-type and then to N-type. The slight increase period and attenuation period are extended, whereas the intense growth period and postpeak calm period are shortened. With an increase in the initial cyclic peak stress, the change in cumulative energy is more obvious than that in cumulative hits near the rock failure. The development form of the ringing count changes from U-type to W-type and then to N-type, and each period is first shortened and then extended. With the increase in loading rate, the increase in the slow-change period tends to change from gradually increasing to increasing and then decreasing. By contrast, the increase in the step tends to change to a gradual increase. With the increase in the initial cyclic peak stress, the duration of and increase in the energy in the step and the slow-change period tend to decrease and then increase.


2020 ◽  
Vol 2020 ◽  
pp. 1-10
Author(s):  
Seyed Amir Hosseini Beghaeiraveri ◽  
Mohammad Izadi ◽  
Mohsen Rezvani

Verifiable secret sharing (VSS) is one of the basic problems in the theory of distributed cryptography and has an important role in secure multiparty computation. In this case, it is tried to share a confidential data as secret, between multiple nodes in a distributed system, in the presence of an active adversary that can destroy some nodes, such that the secret can be reconstructed with the participation of certain size of honest nodes. A dynamic adversary can change its corrupted nodes among the protocol. So far, there is not a formal definition and there are no protocols of dynamic adversaries in VSS context. Also, another important question is, would there exist a protocol to share a secret with a static adversary with at most 1 broadcast round? In this paper, we provide a formal definition of the dynamic adversary. The simulation results prove the efficiency of the proposed protocol in terms of the runtime, the memory usage, and the number of message exchanges. We show that the change period of the dynamic adversary could not happen in less than 4 rounds in order to have a perfectly secure VSS, and then we establish a protocol to deal with this type of adversary. Also, we prove that the lower bound of broadcast complexity for the static adversary is (2,0)-broadcast rounds.


Author(s):  
S. Rehana ◽  
G. Sireesha Naidu ◽  
N. T. Monish ◽  
U. Sowjanya

Abstract Parametric models of actual evapotranspiration (AET) based on precipitation (P) and potential evapotranspiration (PET) are region-specific and purely climate-induced and limited to represent the hydrological water balances. Basin-averaged model parameters considering P, AET, and runoff (R) using a machine learning algorithm, ensemble regression model, is proposed. Hydrologically calibrated model parameters allowed the study of AET under alterations of water use for current and for future scenarios under climate change. The effect of climate, water, and land use changes on AET was studied for the post-change period of 2004–2014 compared to pre-change period of 1965–2003 over Krishna river basin (KRB), India. The AET has increased under climate and water use changes while there is both increase and decreases of AET under land use changes for post-change period compared to pre-change period over the basin. Severe water shortages were estimated under pronounced increase of temperature (1.29 °C) compared to precipitation increase (2.19%) based on Coordinated Regional Downscaling Experiment (CORDEX) projections for the period 2021–2060. Hydrologically induced AET changes were more pronounced than climate for current climate; whereas climate-induced AET changes were found to be more prominent for projected climate signals over the basin.


The development of wireless transmission, day by day contacts the new statures of innovation. Cryptography is one of the procedures used to give security to information streaming over the system by encryption and decryption. Substitution box (S-box) is a one of a kind nonlinear activity in Advanced Encryption Standard (AES), this paper proposed a new algebraic approach to build the multifaceted nature of S-box by changing the affine transformation. This builds the affine change period to end up 102 and expands the security of the S-box against algebraic attacks and interpolation attacks. Further examination has uncovered that the Operational multifaceted nature of the power S-box is higher than the essential S-box. the proposed powerful S-box satisfies the ideal property of Avalanche's impact and has more prominent security towards linear and differential cryptanalysis. New S-box acquires all focal points and efficiency of any current advanced usage of AES S-box


Author(s):  
Leonid Podobed ◽  
Yuriy Kravchenko ◽  
Igor Sedyuk ◽  
Larisa Yeletska ◽  
Andriy Zolotarev ◽  
...  

In a scientific and economic experiment, it was studied the effect of the multifunctional probiotic preparation Bionorm K on the stabilizing digestion process and dairy cow milk productivity-increasing during the transition from one ration composition to another. The probiotic drug Bionorm K is a multi-strain product, which consists of 14 strains of bifidobacteria and lactobacillus. Moreover, it has a protective shell, which retains the microorganism activity after passing the acid barrier of the cow's abomasum. It was found that the diet probiotic addition is advisable to start from the first day after calving and continues for 45 days in a dose of 5 g per head per day. The experimental group animals outpaced the control animals by the consumption of dry matter of the diet by 2.6 %. At the same time, the likelihood of developing digestive disorders and the incidence of diarrhea is reduced by 2-2.5 times. At the end of the studies, none of the cows suffered from digestive upsets. Besides, cows, which injected the probiotic to the ration, had improved the ruminative processes due to an increase in the frequency of their contractions compared to the control. Already on the fifth day, the number of ruminal contractions at the experimental animals was 12.5% higher than the control. The higher intensity of rumen work at the experimental cows was maintained during the entire time of probiotic addition into the diet, although the difference with the control was constantly decreasing. The feed probiotic addition promotes a gradual increase in milk production by 7.64 % and an increase in the fat level in milk by 0.02 % compared to the control. At the same time, feed costs of 1 kg of milk decreased by 5.6 %. The probiotic stabilizes the biochemical composition of the cow blood quickly and increases the gamma globulin level at blood serum, which indicates an increase in the immune status of cows in the experimental group.


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