WorldWideScience

Sample records for accountant slams standards

  1. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed companie

  2. Consequences of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Cai Mingyue

    2009-01-01

    The first part of this article consists in attempting to highlight the importance of concerning about the economic consequences and introducing the foundation of economic consequence theory, proposing that the accounting standard is not only a kind of technical standard, it also has the economic consequences, so it becomes the object which all quarters special interest group gambles to get latent profit. After general characterization of the economic consequences in the second part, the article gives a description of the influences the change of accounting standards bring to the government, the ordinary investors and creditors, the auditors, and the enterprise, establishing a framework that how those groups react as the economic consequences in the third part. The fourth section compare technical theory and accounting standards theory, links the basic norms of accounting such as conservatism, relevance and reliability to the methods of escaping the harm of economic consequences, then proposes some specific methods in the formuhtion of accounting standard. Finally, the article utilizes the methods to settle the problems appearing in Chinese market.

  3. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... cost on a current mark-to-market basis better aligns the CAS measurement with current accounting and... 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards... Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and......

  4. OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY

    Directory of Open Access Journals (Sweden)

    Ion Ionescu

    2015-10-01

    Full Text Available The main purpose of this research is to present a way for organizing the accountancy under the conditions of applying the method of standard costs, such that to allow both the registration of standard and effective costs and the separate registration of the deviations from standard costs. Making some pertinent and performance decisions is mainly influenced by the quality of the information provided to managers and by the promptitude they are sent. This desiderate is not possible if using classical methods for calculating costs, reason for which it is mandatory to organize and implement a managerial accountancy, based on using a modern method, namely the method of standard costs. The main implications of this method consist of establishing a pertinent cost, orientated towards the entity management, regardless the activity domain where it is implemented. The carried out study concerns only one of the phases performed for applying the method of standard cost, respectively the organization of the standard costs accountancy.

  5. On Internationalization of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Liu Shuyun; Yuncheng

    2007-01-01

    @@ World economy globalization highlighted with deregulation of trade, capital movement and financing has been the dominant trend under the push of rapid growing of modern information technology,creating a urgent demand for internationalized accounting standards.

  6. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... accounting purposes, the contractor measures $96,225 as the present value (PV) of the $100,000 contribution...,225 as the present value of the July 1, 2017, contribution of $100,000. * * * * * 0 6. In 9904.413.63... Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment...

  7. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy (OFPP... Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is providing...

  8. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and Subcontracts Executed and Performed... Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board...

  9. Slamming Arkansas Schools!

    Science.gov (United States)

    Scott, W. Clayton

    2010-01-01

    In this article, the author, a poet and teaching artist, shares how he successfully brought slam poetry to College Hill Middle School in Texarkana, Arkansas. In 2001 he discovered slam poetry--a poetry-reading format in which poets compete in dramatic readings of their works--and went to Slam Nationals in Seattle on the Arkansas slam team. He…

  10. Keeping the promise of global accounting standards

    OpenAIRE

    Nicolas Véron

    2011-01-01

    Accounting provides a fundamental underpinning for capital markets, and the worldwide spread of International Financial Reporting Standards (IFRS) marks one of the most advanced attempts to develop globally consistent financial rules. The financial crisis has generated heated debate on the economic role of fair-value accounting and other IFRS principles. Underlying these controversies are differing views about the mission and governance of accounting standard-setters, and how standards intera...

  11. On the Internationalization of Chinese Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    JU Ling Jiao

    2015-01-01

    Accounting internationalization has become an inexorable trend of world economic development. This paper begins with the analysis of the situation and trend of accounting internationalization in China. Then, based on the diferences between Chinese and international accounting standards (IAS), it ilustrates the inevitability of accounting internationalization in China. Finaly, the research provides suggestions for problems existing in the process of accounting internationalization in the country.

  12. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2012-01-03

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER...

  13. Accounting for inflation: arguments of recognition in Islamic accounting standards

    Directory of Open Access Journals (Sweden)

    Bello Ahmad

    2017-01-01

    Full Text Available The current Islamic Accounting Standards gives little prominence to changes in prices, instead of developing a full blunt standard to address the menace of changes in prices fair value accounting was used. Changes in prices otherwise referred to Inflation may affect and substantially injures sustainability of Islamic financial institutions. An economy that is characterized also as Inflationary may have its financial statements produced under AAOIFI derailing in quality. From transactionary angle, creditors are going to be shortchanged and Debtors benefits; debtor- creditor Hypotheses. In this paper effort was made to explore the fundamental reasons for non- recognition of inflation in Islamic Accounting Standards and fundamental Islamic framework that may permit that.

  14. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2011-02-16

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... to amend the Federal Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards...

  15. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Science.gov (United States)

    2011-10-05

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price Contracts and Subcontracts Awarded... of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The...

  16. Business management by international accounting standards

    Directory of Open Access Journals (Sweden)

    Jeno Beke

    2010-10-01

    Full Text Available This paper traces the benefits of international accounting standards - their contribution to harmonization and globalization by purposing and tasking for business management. The differences between the national accounting rules and the international standards are compared and valued inside and outside of the European Union. The empirical results of measuring and analyzing in details theirs pros and cons effects on the business environment by mathematical-statistical methods there could be the author’s recommendation for the businesses’ management.

  17. Standardized accounting ashore for afloat activities

    OpenAIRE

    Burr, Michael J.

    1996-01-01

    With limited resources and reduced funding for Naval forces, there is a need to standardize accounting ashore for all afloat activities. The purpose of this thesis was to review the framework for standardization of inventory reporting afloat under one stores (inventory) accounting system, referred to as the Material Financial Control System-Retail (MFCS-Retail). Additional analysis was conducted on general funds obligational reporting for afloat Operating Targets (OPTARS) and the conversion t...

  18. ROMANIAN ACCOUNTING - A TALE OF TWO STANDARDS

    Directory of Open Access Journals (Sweden)

    MARIUS DEAC

    2013-10-01

    Full Text Available The process of accounting harmonization in Europe has started in 1978 with the adoption of the Fourth Council Directive 78/660/EEC regarding the annual accounts of limited liability companies. The harmonization process continued with the regulation of the consolidated annual accounts with the enactment of the Seventh Council Directive 83/349/EEC. In 2002 the European Parliament has adopted the EC Regulation No. 1606/2002 requiring all listed group entities within EU to apply the International Accounting Standards for their consolidated financial statements starting from 2005. This has led to the use of a dual accounting standardization as listed entities are required to use IAS/IFRS while non-listed entities use the national GAAP harmonized with the 4th and 7th directives. The adoption of the new accounting directive 2013/34/EU does not solve this differentiation as it doesn't allow the option for national accounting regulators the use of IFRS for SMEs. Romania, as a member of the European Union, is no exception from this usage of a dual accounting standard. After the fall of the communist regime, Romania has modernized its accounting system by adopting a French inspired, EU 4th directive compliant national GAAP. Between 2001 and 2005 there was a strong interest towards the adoption of IAS/IFRS that went beyond the scope of EC Regulation No. 1606/2002. This has changed in 2005 when IAS/IFRSs were considered as an option of additional voluntary disclosure. From 2006, Romania has aligned its national legislation to the requirements of EC Regulation No. 1606/2002. The application of this dual standard accounting system has been cumbersome especially for the entities that were required to prepare two different annual accounts, one using IAS/IFRS and one using Romanian GAAP. This obstacle has been overcome in 2012 when certain entities were allowed to prepare their financial statements using only IFRS.

  19. Accountability Pressure, Academic Standards, and Educational Triage

    Science.gov (United States)

    Lauen, Douglas Lee; Gaddis, S. Michael

    2012-01-01

    This study aims to determine whether educational accountability promotes educational triage. This study exploits a natural experiment in North Carolina in which standards increased first in math in 2006 and second in reading in 2008 to determine whether an increase in educational standards caused an increase in educational triage at the expense of…

  20. Illinois Occupational Skill Standards: Accounting Services Cluster.

    Science.gov (United States)

    Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

    These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…

  1. MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

    Directory of Open Access Journals (Sweden)

    V. V. IEVDOKYMOV

    2017-03-01

    Full Text Available The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed. The differences of the accounting selection adjustment procedure in US GAAP and IFRS are considered. The role and importance of the qualitative characteristics of financial reporting in the implementation of accounting selection are substantiated. The structure of the qualitative characteristics of financial reporting and their limitations under the Conceptual Framework for the preparation and presentation of financial statements are examined. The correlation between the accounting rules and alternatives adopted in US GAAP and IAS / IFRS is analyzed. The necessity to discuss the issue of the feasibility of «rule-oriented» or «principle-oriented» accounting model in the context of multivariate concept is studied. The authors prove the necessity of the application of institutional theory to solve the problems of accounting opportunism that arises when using the concept of multivariate accounting in International Financial Reporting Standards.

  2. 48 CFR 30.101 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting...

  3. Financial Reporting Gaps and Value Relevance: Chinese Accounting Standards and International Accounting Standards Post-2001

    OpenAIRE

    Dani Foo; Bin Liu; Howard Davey

    2009-01-01

    To gauge the effect of the 2001 official "harmonisation" of the Chinese Accounting Standards (CAS) and International Accounting Standards (IAS) regimes, we examine all companies that simultaneously issued both A and B shares in both the SHSE and SZSE using the Weetman, Jones and Gray (1998) Index of Comparability, testing for differences between companies’ reported earnings and equities. Ohlson’s Value Relevance Model (Ohlson, 1995) is also used, associating stock prices with both earning...

  4. 47 CFR 32.16 - Changes in accounting standards.

    Science.gov (United States)

    2010-10-01

    ... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16...

  5. 48 CFR 9903.101 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41...

  6. IMPLICATIONS OF STANDARDIZATION AND HARMONIZATION OF ACCOUNTING FOR ROMANIA

    OpenAIRE

    Mihaela Cristina Onica; Neculina Chebac

    2008-01-01

    Accountancy normalization supposes rules and accountancy standards making, rules which are accomplished in the way of common denominator concerning the way of action and implementation in order to realize a content comparison and accountancy in formations approach. Accountancy normalization process is structured in two main areas: national accountancy normalization and international accountancy normalization. Though international accountancy normalization concept has to be realized a differen...

  7. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Science.gov (United States)

    2010-04-19

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards Advisory Board ACTION: Notice....

  8. Slamming Testing of Facetted Bottom

    Science.gov (United States)

    2013-11-26

    Technical Report DATES COVERED (From - To) 01 May 2010-31 Aug2013 4. TITLE AND SUBTITLE Slamming Testing of Facetted Bottom 5a. CONTRACT NUMBER...of fast craft are due to slamming , or hydrodynamic impact. A 9 meter long steel / composite hybrid slamming load test facility has been employed for...the purpose of furthering understanding of the slamming phenomenon. This craft is heavily instrumented with strain gages, accelerometers, cameras, an

  9. 14 CFR 1274.919 - Cost principles and accounting standards.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... by institutions of higher education is determined in accordance with the provisions of OMB Circular A...

  10. 48 CFR 12.214 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards. 12.214 Section 12.214 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts...

  11. 48 CFR 52.230-2 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause: Cost Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the...

  12. Accounting for the Uncertainty in Performance Standards.

    Science.gov (United States)

    deGruijter, Dato N. M.

    The setting of standards involves subjective value judgments. The inherent arbitrariness of specific standards has been severely criticized by Glass. His antagonists agree that standard setting is a judgmental task but they have pointed out that arbitrariness in the positive sense of serious judgmental decisions is unavoidable. Further, small…

  13. Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards

    OpenAIRE

    Vasyl Pihosh

    2014-01-01

    The article investigates accounting procedures for inventory in public sector institutions. The analysis of the most important aspects of accounting for inventories is being held, which are reflected in Instructions for inventory accounting No. 125, Regulation on inventory accounting in budgetary institutions, National regulation (standard) of accounting in the public sector 123 'Inventory', International standard of accounting in the public sector 12 'Inventory', particularly, the recognitio...

  14. Institutions and accounting standard transformation:Observations from Japan

    Institute of Scientific and Technical Information of China (English)

    Naohiro; Urasaki

    2014-01-01

    This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  15. Institutions and accounting standard transformation: Observations from Japan

    Directory of Open Access Journals (Sweden)

    Naohiro Urasaki

    2014-03-01

    Full Text Available This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  16. The chicken SLAM family.

    Science.gov (United States)

    Straub, Christian; Viertlboeck, Birgit C; Göbel, Thomas W

    2013-01-01

    The signaling lymphocytic activation molecule (SLAM) family of receptors is critically involved in the immune regulation of lymphocytes but has only been detected in mammals, with one member being present in Xenopus. Here, we describe the identification, cloning, and analysis of the chicken homologues to the mammalian SLAMF1 (CD150), SLAMF2 (CD48), and SLAMF4 (CD244, 2B4). Two additional chicken SLAM genes were identified and designated SLAMF3like and SLAM5like in order to stress that those two receptors have no clear mammalian counterpart but share some features with mammalian SLAMF3 and SLAMF5, respectively. Three of the chicken SLAM genes are located on chromosome 25, whereas two are currently not yet assigned. The mammalian and chicken receptors share a common structure with a V-like domain that lacks conserved cysteine residues and a C2-type Ig domain with four cysteines forming two disulfide bonds. Chicken SLAMF2, like its mammalian counterpart, lacks a transmembrane and cytoplasmic domain and thus represents a glycosyl-phosphatidyl-inositol-anchored protein. The cytoplasmic tails of SLAMF1 and SLAMF4 display two and four conserved immunoreceptor tyrosine-based switch motifs (ITSMs), respectively, whereas both chicken SLAMF3like and SLAMF5like have only a single ITSM. We have also identified the chicken homologues of the SLAM-associated protein family of adaptors (SAP), SAP and EAT-2. Chicken SAP shares about 70 % identity with mammalian SAP, and chicken EAT-2 is homologous to mouse EAT-2, whereas human EAT-2 is much shorter. The characterization of the chicken SLAM family of receptors and the SAP adaptors demonstrates the phylogenetic conservation of this family, in particular, its signaling capacities.

  17. Asset Accounting According to National and International Standards

    OpenAIRE

    Karina Utenkova

    2014-01-01

    The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of fixed assets (NP(S)A 7 'Property, Plant, Equipment', IFRS 16 'Fixed Assets') have been analyzed. It has been found that the list of PPE regulated by both accounting standard frameworks is not identical. Specifics of fixed assets recognition, their classifica...

  18. IFRS as global standard for accounting information

    DEFF Research Database (Denmark)

    Schøler, Finn

    2014-01-01

    “version” of IFRS is at stake here?For our categorisation of cultural differences we used Hofstede’s cultural indexes adapted to accounting setting in accordance with Gray and later comments2.For our comparisons and analyses we carefully chose ROIC/ROA and NOPAT Margin since these financial ratios...... are not biased by differences in the capital structure or size of the companies but serves as well-defined and commonly used operational accounting profitability measures. RESULTS Multivariate statistical methods and analyses (of means and variances) reflect significant differences in the observed key financial...... ratios in different countries adjusted for differences in the countries’ economic climate and industry structure despite alleged use of same accounting regime. However, to a large extent, the cultural differences, as observable by the Hofstede-Gray indicators, are able to explain these cross country...

  19. AACSB Standards and Accounting Faculty's Intellectual Contributions

    Science.gov (United States)

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  20. AACSB Standards and Accounting Faculty's Intellectual Contributions

    Science.gov (United States)

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  1. 5 CFR 950.203 - Public accountability standards.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Public accountability standards. 950.203... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To... comply with the requirements of public accountability, and the charitable organization may be...

  2. A novel robust approach for SLAM of mobile robot

    Institute of Scientific and Technical Information of China (English)

    马家辰; 张琦; 马立勇

    2014-01-01

    The task of simultaneous localization and mapping (SLAM) is to build environmental map and locate the position of mobile robot at the same time. FastSLAM 2.0 is one of powerful techniques to solve the SLAM problem. However, there are two obvious limitations in FastSLAM 2.0, one is the linear approximations of nonlinear functions which would cause the filter inconsistent and the other is the “particle depletion” phenomenon. A kind of PSO &H∞-based FastSLAM 2.0 algorithm is proposed. For maintaining the estimation accuracy,H∞ filter is used instead of EKF for overcoming the inaccuracy caused by the linear approximations of nonlinear functions. The unreasonable proposal distribution of particle greatly influences the pose state estimation of robot. A new sampling strategy based on PSO (particle swarm optimization) is presented to solve the “particle depletion” phenomenon and improve the accuracy of pose state estimation. The proposed approach overcomes the obvious drawbacks of standard FastSLAM 2.0 algorithm and enhances the robustness and efficiency in the parts of consistency of filter and accuracy of state estimation in SLAM. Simulation results demonstrate the superiority of the proposed approach.

  3. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  4. Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

    Science.gov (United States)

    Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

    2014-01-01

    Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

  5. PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

    Directory of Open Access Journals (Sweden)

    Carlos Augusto Pacheco Pereira

    2016-03-01

    Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

  6. Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

    Directory of Open Access Journals (Sweden)

    Cevdet Kızıl

    2014-08-01

    Full Text Available The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”Research contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. Emphasized points also clearly prove the necessity and functionality of this research.

  7. FASB issues new accounting standards for business combinations.

    Science.gov (United States)

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

    Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.

  8. COMPARATIVE STUDY OF ACCOUNTING STANDARDS IN BRICS AND EU

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2014-06-01

    Full Text Available The purpose of this paper is to examine recent accounting rules to facilitate international harmonization in BRICS countries and to show how they have developed an accounting system that harmonizes with international standards, while maintaining macroeconomic control. This paper studies the influence of globalization on the development of accounting in BRICS countries, suggesting that the accounting practices of a country in harmony with international standards outlined above face barriers in the literature, such as the economic and accounting system - tradition. In order to answer the research question, the study primarily differences in contexts of international accounting and book-keeping from the BRICS countries subsequently in terms of the conceptual framework, clarifying thus the differences between the accounts of the BRICS and international Accounting and the causes of these differences.

  9. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Science.gov (United States)

    2010-05-10

    ... future. Financial statement accounting, on the other hand, is intended to report the change in an entity... accommodate evolving changes in financial accounting theory and reporting as well as Congressional changes to...-standing provisions and clearly identifies the special accounting required for harmonization....

  10. AccountAbility 1000: a new social standard for building sustainability

    NARCIS (Netherlands)

    Beckett, R.; Jonker, J.

    2002-01-01

    The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are rela

  11. China to Establish the Standardization Working Group of Social Accountability

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    @@ In 2002,on the proposition of ISO/COPOLCO,ISO/Council required ISO/TMB to consider whether ISO should make the international standard in the field of social accountability. At the beginning of 2003, ISO/TMB established the consulting group,studied the subject of social accountability standardization, and submitted the technology draft report about the latest development trend of social accountability at the end of April in 2004. On 21-22 of June in 2004, ISO held the workshop on the standardization of social accountability in Stockholm of Sweden. On the 31st ISO TMB Conference held on 13-14in September in Geneva, members participating in the conference have discussed and passed the proposed working project of social accountability standard (NWIP). It is estimated that the new working project of ISO will be finished in three years from the day of sanction.

  12. An Adaptive UKF Based SLAM Method for Unmanned Underwater Vehicle

    Directory of Open Access Journals (Sweden)

    Hongjian Wang

    2013-01-01

    Full Text Available This work proposes an improved unscented Kalman filter (UKF-based simultaneous localization and mapping (SLAM algorithm based on an adaptive unscented Kalman filter (AUKF with a noise statistic estimator. The algorithm solves the issue that conventional UKF-SLAM algorithms have declining accuracy, with divergence occurring when the prior noise statistic is unknown and time-varying. The new SLAM algorithm performs an online estimation of the statistical parameters of unknown system noise by introducing a modified Sage-Husa noise statistic estimator. The algorithm also judges whether the filter is divergent and restrains potential filtering divergence using a covariance matching method. This approach reduces state estimation error, effectively improving navigation accuracy of the SLAM system. A line feature extraction is implemented through a Hough transform based on the ranging sonar model. Test results based on unmanned underwater vehicle (UUV sea trial data indicate that the proposed AUKF-SLAM algorithm is valid and feasible and provides better accuracy than the standard UKF-SLAM system.

  13. Evaluating quantitative and conceptual models of speech production: how does SLAM fare?

    Science.gov (United States)

    Walker, Grant M; Hickok, Gregory

    2016-04-01

    In a previous publication, we presented a new computational model called SLAM (Walker & Hickok, Psychonomic Bulletin & Review doi: 10.3758/s13423-015-0903 ), based on the hierarchical state feedback control (HSFC) theory (Hickok Nature Reviews Neuroscience, 13(2), 135-145, 2012). In his commentary, Goldrick (Psychonomic Bulletin & Review doi: 10.3758/s13423-015-0946-9 ) claims that SLAM does not represent a theoretical advancement, because it cannot be distinguished from an alternative lexical + postlexical (LPL) theory proposed by Goldrick and Rapp (Cognition, 102(2), 219-260, 2007). First, we point out that SLAM implements a portion of a conceptual model (HSFC) that encompasses LPL. Second, we show that SLAM accounts for a lexical bias present in sound-related errors that LPL does not explain. Third, we show that SLAM's explanatory advantage is not a result of approximating the architectural or computational assumptions of LPL, since an implemented version of LPL fails to provide the same fit improvements as SLAM. Finally, we show that incorporating a mechanism that violates some core theoretical assumptions of LPL-making it more like SLAM in terms of interactivity-allows the model to capture some of the same effects as SLAM. SLAM therefore provides new modeling constraints regarding interactions among processing levels, while also elaborating on the structure of the phonological level. We view this as evidence that an integration of psycholinguistic, neuroscience, and motor control approaches to speech production is feasible and may lead to substantial new insights.

  14. Globalisation of accounting standards and competitive posture of Indian companies

    Directory of Open Access Journals (Sweden)

    Monica Singhania

    2011-01-01

    Full Text Available Unification of the global financial reporting system is essential to enable comparability of financial statements at the international level in post crisis competitive environment. IFRSs are increasingly gaining acceptance as global accounting standards. With European Union adopting the IFRS in 2005, as on date over 116 countries have already either converged their accounting standards with IFRS or adopted IFRS as such and many more are in the process. Countries refusing IFRS are likely to be viewed as more risky by the international investors thereby affecting the inflow of capital to such countries. In India, the Institute of Chartered Accountants of India (ICAI the apex body dealing with accounting standards has declared the roadmap of IFRS convergence in a phased manner from April 1, 2011. Our paper highlights the status of Indian accounting standards converging to IFRS as of now. In addition, a full fledged theoretical framework is developed showcasing, the convergence timeline, the major differences in the treatment of select items under these two alternative accounting environments, exact stage at which the Indian accounting standards are today in view of the announced convergence to IFRS and the legal and regulatory issues in converging to IFRS in India. We investigate the case of 150 odd firms and show the impact of convergence on financial ratios and the related valuation concerns. Finally, we indicate the strategic implications of IFRS adoption to Indian companies.

  15. Accounting quality and the adoption of IASB standards: portuguese evidence

    Directory of Open Access Journals (Sweden)

    Ana Isabel Morais

    2008-12-01

    Full Text Available Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are largely unaffected by taxation requirements and capital is traditionally raised in public markets. However, in Portugal, financial reporting is closely related to tax reporting and banks play a key role in providing finance and inside access to information. We investigate whether adopting IASB standards is associated with higher earnings quality and higher value relevance. We compare the earnings quality and value relevance of accounting data of 34 Portuguese listed firms before (1995-2004 and after (2004-2005 the adoption of IASB standards. We find that firms, during the period when they adopt IASB standards, report less smooth earnings than those firms in periods when they adopted national accounting standards, which seems to suggest an improvement in earnings quality. However, we also find that the value relevance of accounting information decreases with the adoption of IASB standards.

  16. ACCORDING TO TURKISH ACCOUNTING STANDARDS ACCOUNTING OF PROPERTY, PLANT AND EQUIPMENT

    OpenAIRE

    KAYA, Gamze Ayça

    2012-01-01

    Abstract Turkish Accounting Standard 16-Property, Plant and Equipment, explain recognition and measurement of property, plant and equipments. Property, plant and equipments is significant amounts of business's balance sheets. Therefore the accounting of property, plant and equipments is of great importance. The purpose of this study is to explain the standard of TAS 16 with examples. The elements of cost, cost method, revaluation method, depreciation methods (straight-line depreciation ...

  17. Beyond The InternationalAccounting Standards Towards a Global Age of Accounting

    Directory of Open Access Journals (Sweden)

    TATIANA DANESCU

    2011-09-01

    Full Text Available Since the birth of the European Union the way people make business has changed. Globalization is no longer a key concept in economic development, but it has become a necessity. Accounting provides useful information to decision makers in companies and large corporations, therefore it has to keep pace with the International Accounting Standards. The European countries members of the EU and other countries are still in the process of implementing these standards.

  18. The RAND SLAM Program

    Science.gov (United States)

    2008-01-01

    sol.pc = 5; nxt.pc = 5; sta.pc = 5; mod.pc = 5; * Calculate requirements used in lookaheads just once * Creqs (l,cont,state,e) is requirement for...commitment of forces. The RAND SLAM program allows an analyst to move beyond steady-state calculations to find a more general solution to the force-planning...this docu- ment are calculated in terms of days per quarter and are based on a primitive cost model. Since actives are paid for every day of the month

  19. FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

    Science.gov (United States)

    Reinstein, A; Bayou, M E

    1994-10-01

    The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

  20. Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

    NARCIS (Netherlands)

    I. Goncharov; S. van Triest

    2014-01-01

    A growing body of literature investigates the interaction of changes in accounting standards with institutions such as investor protection laws and corporate governance mechanisms. We examine the unintended consequences of fair value accounting in determining mandated preferred dividends. We study t

  1. Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

    NARCIS (Netherlands)

    Goncharov, I.; van Triest, S.

    2014-01-01

    A growing body of literature investigates the interaction of changes in accounting standards with institutions such as investor protection laws and corporate governance mechanisms. We examine the unintended consequences of fair value accounting in determining mandated preferred dividends. We study t

  2. Standardizing an End-to-end Accounting Service

    Science.gov (United States)

    Greenberg, Edward; Kazz, Greg

    2006-01-01

    Currently there are no space system standards available for space agencies to accomplish end-to-end accounting. Such a standard does not exist for spacecraft operations nor for tracing the relationship between the mission planning activities, the command sequences designed to perform those activities, the commands formulated to initiate those activities and the mission data and specifically the mission data products created by those activities. In order for space agencies to cross-support one another for data accountability/data tracing and for inter agency spacecraft to interoperate with each other, an international CCSDS standard for end-to-end data accountability/tracing needs to be developed. We will first describe the end-to-end accounting service model and functionality that supports the service. This model will describe how science plans that are ultimately transformed into commands can be associated with the telemetry products generated as a result of their execution. Moreover, the interaction between end-to-end accounting and service management will be explored. Finally, we will show how the standard end-to-end accounting service can be applied to a real life flight project i.e., the Mars Reconnaissance Orbiter project.

  3. Bearing-only slam methods

    OpenAIRE

    Munguía Alcalá, Rodrigo Francisco

    2009-01-01

    SLAM (Simulatenous Localization and Mapping) es quizá el problema más importante a solucionar en robótica para construir robots móviles verdaderamente autónomos. El SLAM es acerca de cómo un robot móvil opera en un entorno a priori desconocido, utilizando únicamente sus sensores de abordo, mientras construye un mapa de dicho entorno que al mismo tiempo utiliza para localizarse. Los sensores del robot tienen un gran impacto en los algoritmos usados en SLAM. Los primeros enfoques se centr...

  4. Visual SLAM for Handheld Monocular Endoscope.

    Science.gov (United States)

    Grasa, Óscar G; Bernal, Ernesto; Casado, Santiago; Gil, Ismael; Montiel, J M M

    2014-01-01

    Simultaneous localization and mapping (SLAM) methods provide real-time estimation of 3-D models from the sole input of a handheld camera, routinely in mobile robotics scenarios. Medical endoscopic sequences mimic a robotic scenario in which a handheld camera (monocular endoscope) moves along an unknown trajectory while observing an unknown cavity. However, the feasibility and accuracy of SLAM methods have not been extensively validated with human in vivo image sequences. In this work, we propose a monocular visual SLAM algorithm tailored to deal with medical image sequences in order to provide an up-to-scale 3-D map of the observed cavity and the endoscope trajectory at frame rate. The algorithm is validated over synthetic data and human in vivo sequences corresponding to 15 laparoscopic hernioplasties where accurate ground-truth distances are available. It can be concluded that the proposed procedure is: 1) noninvasive, because only a standard monocular endoscope and a surgical tool are used; 2) convenient, because only a hand-controlled exploratory motion is needed; 3) fast, because the algorithm provides the 3-D map and the trajectory in real time; 4) accurate, because it has been validated with respect to ground-truth; and 5) robust to inter-patient variability, because it has performed successfully over the validation sequences.

  5. The reform of accounting standards and audit pricing

    Directory of Open Access Journals (Sweden)

    Kai Zhu

    2012-06-01

    Full Text Available This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do not significantly change, but that audit fees increase significantly after the adoption of the new accounting standards in China. Deeper analysis suggests that (1 the implementation of the new IFRS-based Chinese Accounting Standards (CASs has increased the market risk faced by listed firms and thus auditors’ expected audit risk, causing an increase in audit fees, and (2 the degree of the increase in audit fees is positively related to the adjusted difference between net income according to the old CAS before 2007 and the new CAS after 2007. We thus conclude that the reform has had a significant impact on audit pricing in China.

  6. The reform of accounting standards and audit pricing

    Institute of Scientific and Technical Information of China (English)

    Kai Zhu; Hong Sun

    2012-01-01

    This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do not significantly change, but that audit fees increase significantly after the adoption of the new accounting standards in China. Deeper analysis suggests that(1) the implementation of the new IFRS-based Chinese Accounting Standards(CASs) has increased the market risk faced by listed firms and thus auditors’ expected audit risk, causing an increase in audit fees,and(2) the degree of the increase in audit fees is positively related to the adjusted difference between net income according to the old CAS before2007 and the new CAS after 2007. We thus conclude that the reform has had a significant impact on audit pricing in China.

  7. Autonomy and Accountability in Standards-Based Reform

    Directory of Open Access Journals (Sweden)

    Susan Watson

    2001-08-01

    Full Text Available In this article we discuss the effects of one urban school district's efforts to increase the autonomy and accountability of schools and teams of teachers through a standards-based reform known as team- based schooling. Team-based schooling is designed to devolve decision-making authority down to the school level by increasing teachers' autonomy to make decisions. Increased accountability is enacted in the form of a state-level standards-based initiative. Based on our evaluation over a two-year period involving extensive fieldwork and quantitative analysis, we describe the ways that teachers, teams and school administrators responded to the implementation of team-based schooling. What are the effects of increasing school-level autonomy and accountability in the context of standards- based reform? Our analysis highlights several issues: the "lived reality" of teaming as it interacts with the existing culture within schools, the ways that teachers respond to the pressures created by increased internal and external accountability, and the effects of resource constraints on the effectiveness of implementation. We conclude by using our findings to consider more broadly the trade-off between increased autonomy and accountability on which standards-based reforms like team-based schooling are based.

  8. Albanian Accounting Trends in Accordance With EU Standards

    Directory of Open Access Journals (Sweden)

    Ilir Kaduku

    2012-12-01

    Full Text Available A lot of work has gone to standardize the financial accounts of insurance and requirements of reimbursement ability. These projects are made by various international organizations. This will alter the way the insurance companies keep their accounts and how they design strategies. All this work in accounting is being done to increase transparency and provide the most realistic accounts of insurance. This is an indirect form to protect the policyholders. Even the regulation on repayment ability is a method of protecting policyholders.Accounting is the process of collecting and reporting financial information about entity or about a group of units. Accounting practices are developed over time and they reflect the traditional national accounts. With the development of EU and increased activity of insurance companies or other companies outside the national borders, finding of a common way to present financial data of companies is becoming more critical. In connection with commercial enterprises, accounting information users include managers, investors, potential investors, lenders, investment analysts, regulators and consumers.The accounting changes outlined here, will be mandatory for insurance companies listed on stock exchange. However it is expected that other companies will adopt these rules as they aim to clearly present the true situation of the company, critical for managing a company.

  9. 75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

    Science.gov (United States)

    2010-08-10

    ... ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statement on... Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting...

  10. Visual SLAM using straight lines

    OpenAIRE

    Mees Martínez, Oier

    2013-01-01

    The present thesis is focuses on the problem of Simultaneous Localisation and Mapping (SLAM) using only visual data (VSLAM). This means to concurrently estimate the position of a moving camera and to create a consistent map of the environment. Since implementing a whole VSLAM system is out of the scope of a degree thesis, the main aim is to improve an existing visual SLAM system by complementing the commonly used point features with straight line primitives. This enables more accurate...

  11. Accountancy Modeling on Intangible Fixed Assets in Terms of the Main Provisions of International Accounting Standards

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2014-12-01

    Full Text Available Intangible fixed assets are of great importance in terms of progress of economic units. In recent years new approaches have been developed, additions to old standards so that intangible assets have gained a reputation both in the economic environment and in academia. We intend to develop a practical study on the main accounting approaches of the accounting modeling of the intangibles that impact on a company's brand development research PRORESEARCH SRL.

  12. Accounting Standards and Legal Capital in EU Law

    Directory of Open Access Journals (Sweden)

    Loukas Panetsos

    2016-09-01

    Full Text Available This paper examines the interaction between accounting standards and legal capital in the European Union legal framework. More in particular, it attempts to compare on a parallel basis the distributional and behavioural function of both concepts and to address whether the current legal status quo in the European Union fulfils these functions. First, this paper makes a short reference to the various accounting families which are encountered today, with a strong emphasis on the distinction between Anglo-American and Continental systems. Then, it describes the EU accounting regulation and the introduction of IFRS in domestic legislation. Further, it discusses the concept of legal capital as it has been established in European jurisdictions and it points to the relevance of the Continental accounting standards. It is argued that both are characterized by paternalism, contrasting with Anglo-American standards and American distributional methods, which are outlined by contractariansm. The final argument is that the combination of legal capital rules and Anglo-American standards, like the IFRS, neither achieves the protective role prescribed to the former, nor guarantees the aims of the latter.

  13. How to Integrate International Financial Reporting Standards into Accounting Programs

    Science.gov (United States)

    Singer, Robert A.

    2012-01-01

    It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

  14. Accounting treatment of software development costs according to applicable accounting standards

    Directory of Open Access Journals (Sweden)

    Dilyana Markova

    2017-05-01

    Full Text Available The growth of the software sector worldwide is ahead of the creation and updating of accounting standards that regulate the reporting of the products and services it creates. Applicable standards across countries are interpreted differently and that lead to incomplete reports. This impose the adoption and application of explanations to give a specific guidelines and rules on the accounting treatment of R & D expenditure at each phase of the software project life cycle and disclosure of the information in the financial statements.

  15. Integrating SLAM with existing evidence: Comment on Walker and Hickok (2015).

    Science.gov (United States)

    Goldrick, Matthew

    2016-04-01

    Walker and Hickok (Psychonomic Bulletin & Review doi:10.3758/s13423-015-0903-7, 2015) used simulations to compare a novel proposal, the semantic-lexical-auditory-motor model (SLAM), to an existing account of speech production, the two-step interactive account (TSIA; Foygel & Dell, Journal of Memory and Language, 43:182-216, doi:10.1006/jmla.2000.2716, 2000). This commentary critically examines their assessment of SLAM. The cases in which SLAM outperforms TSIA largely reflect SLAM's ability to (poorly) approximate an existing theory of speech production incorporating two stages of phonological processing (the lexical + postlexical account). The fact that SLAM and TSIA can exhibit equivalent fits to the overall response distribution of a set of aphasic patients is unsurprising, since previous work has shown that overall response distributions do not reliably discriminate theoretical alternatives. Finally, SLAM inherits issues associated with TSIA's assumption of strong feedback between levels of representation. This suggests that SLAM does not represent an advance over existing theories of speech production.

  16. Accounting standards and earnings management : The role of rules-based and principles-based accounting standards and incentives on accounting and transaction decisions

    NARCIS (Netherlands)

    Beest, van F.

    2012-01-01

    This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction deci

  17. Accounting standards and earnings management : The role of rules-based and principles-based accounting standards and incentives on accounting and transaction decisions

    NARCIS (Netherlands)

    Beest, van F.

    2012-01-01

    This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction

  18. Accounting for Inventories as Service Producing Cost in Hospitals In According To Turkish Accounting Standard-2

    Directory of Open Access Journals (Sweden)

    Seyhan Çil Koçyiğit

    2011-03-01

    Full Text Available As known, service is an intangible concept. This prevents services to be stored and makes them impossible to be used in another time in the future. Thus, it is a matter of discussion to suppose the services (which occur in the hospitals as an intangible concept as inventory. There are some differences between Turkish uniform accounting system and Turkish accounting standards in stockpiling the service producing costs in hospitals. In this study, especially Turkish Accounting Standard-2 Inventories is considered regarding service inventories in order to emphasise the differences and guiding to apply this standard towards hospitals is aimed. Furthermore, a sample is issued in booking the service inventories in hospitals by using financials of Acıbadem Health Services CO. as the unique hospital written in İstanbul Stock Exchange. At the end of the study, more truthful results has been inspected by applying Turkish Accounting Standard-2 instead of current application by compliying with the matching principle as well.

  19. Slam Poetry and Cultural Experience for Children

    Science.gov (United States)

    Boudreau, Kathryn E.

    2009-01-01

    Slam poetry, being not just recitation or memorization, affords children the opportunity to express their own personal cultural experiences and values. Slam is a spoken word performance; a competition among poets. Audience commentary is ongoing during the performance and vigorous audience participation is essential in a slam format. The founders…

  20. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Science.gov (United States)

    2012-11-19

    ... Regulation; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense... approved information collection requirement concerning cost accounting standards administration. Public... comments identified by Information Collection 9000- 0129, Cost Accounting Standards Administration by...

  1. 75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

    Science.gov (United States)

    2010-04-09

    ... From the Federal Register Online via the Government Publishing Office ] FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social... Board (FASAB) has issued Statement of Federal Financial Accounting Standard 37, Social...

  2. Magnetic resonance Spectroscopy with Linear Algebraic Modeling (SLAM) for higher speed and sensitivity

    Science.gov (United States)

    Zhang, Yi; Gabr, Refaat E.; Schär, Michael; Weiss, Robert G.; Bottomley, Paul A.

    2012-05-01

    Speed and signal-to-noise ratio (SNR) are critical for localized magnetic resonance spectroscopy (MRS) of low-concentration metabolites. Matching voxels to anatomical compartments a priori yields better SNR than the spectra created by summing signals from constituent chemical-shift-imaging (CSI) voxels post-acquisition. Here, a new method of localized Spectroscopy using Linear Algebraic Modeling (SLAM) is presented, that can realize this additional SNR gain. Unlike prior methods, SLAM generates spectra from C signal-generating anatomic compartments utilizing a CSI sequence wherein essentially only the C central k-space phase-encoding gradient steps with highest SNR are retained. After MRI-based compartment segmentation, the spectra are reconstructed by solving a sub-set of linear simultaneous equations from the standard CSI algorithm. SLAM is demonstrated with one-dimensional CSI surface coil phosphorus MRS in phantoms, the human leg and the heart on a 3T clinical scanner. Its SNR performance, accuracy, sensitivity to registration errors and inhomogeneity, are evaluated. Compared to one-dimensional CSI, SLAM yielded quantitatively the same results 4-times faster in 24 cardiac patients and healthy subjects. SLAM is further extended with fractional phase-encoding gradients that optimize SNR and/or minimize both inter- and intra-compartmental contamination. In proactive cardiac phosphorus MRS of six healthy subjects, both SLAM and fractional-SLAM (fSLAM) produced results indistinguishable from CSI while preserving SNR gains of 36-45% in the same scan-time. Both SLAM and fSLAM are simple to implement and reduce the minimum scan-time for CSI, which otherwise limits the translation of higher SNR achievable at higher field strengths to faster scanning.

  3. Magnetic resonance Spectroscopy with Linear Algebraic Modeling (SLAM) for higher speed and sensitivity.

    Science.gov (United States)

    Zhang, Yi; Gabr, Refaat E; Schär, Michael; Weiss, Robert G; Bottomley, Paul A

    2012-05-01

    Speed and signal-to-noise ratio (SNR) are critical for localized magnetic resonance spectroscopy (MRS) of low-concentration metabolites. Matching voxels to anatomical compartments a priori yields better SNR than the spectra created by summing signals from constituent chemical-shift-imaging (CSI) voxels post-acquisition. Here, a new method of localized Spectroscopy using Linear Algebraic Modeling (SLAM) is presented, that can realize this additional SNR gain. Unlike prior methods, SLAM generates spectra from C signal-generating anatomic compartments utilizing a CSI sequence wherein essentially only the C central k-space phase-encoding gradient steps with highest SNR are retained. After MRI-based compartment segmentation, the spectra are reconstructed by solving a sub-set of linear simultaneous equations from the standard CSI algorithm. SLAM is demonstrated with one-dimensional CSI surface coil phosphorus MRS in phantoms, the human leg and the heart on a 3T clinical scanner. Its SNR performance, accuracy, sensitivity to registration errors and inhomogeneity, are evaluated. Compared to one-dimensional CSI, SLAM yielded quantitatively the same results 4-times faster in 24 cardiac patients and healthy subjects. SLAM is further extended with fractional phase-encoding gradients that optimize SNR and/or minimize both inter- and intra-compartmental contamination. In proactive cardiac phosphorus MRS of six healthy subjects, both SLAM and fractional-SLAM (fSLAM) produced results indistinguishable from CSI while preserving SNR gains of 36-45% in the same scan-time. Both SLAM and fSLAM are simple to implement and reduce the minimum scan-time for CSI, which otherwise limits the translation of higher SNR achievable at higher field strengths to faster scanning.

  4. Grand slam on cancer.

    Science.gov (United States)

    Gartrell, Nanette

    2014-01-01

    A winner of 59 Grand Slam championships including a record 9 Wimbledon singles titles, Martina Navratilova is the most successful woman tennis player of the modern era. Martina was inducted into the International Tennis Hall of Fame, named "Tour Player of the Year" seven times by the Women's Tennis Association, declared "Female Athlete of the Year" by the Associated Press, and ranked one of the "Top Forty Athletes of All-Time" by Sports Illustrated. Equally accomplished off the court, Martina is an author, philanthropist, TV commentator, and activist who has dedicated her life to educating people about prejudice and stereotypes. After coming out as a lesbian in 1981, Martina became a tireless advocate of equal rights for lesbian, gay, bisexual, and transgender (LGBT) people, and she has contributed generously to the LGBT community. Martina is the author of seven books, including most recently Shape Your Self: My 6-Step Diet and Fitness Plan to Achieve the Best Shape of your Life, an inspiring guide to healthy living and personal fitness. Martina was diagnosed with breast cancer in 2010.

  5. Slamming of ships: where are we now?

    Science.gov (United States)

    Kapsenberg, G K

    2011-07-28

    Literature published on the problem of ship slamming in waves is reviewed from the point of view of someone working at a ship research institute. Such an institute is confronted with rather practical questions regarding the acceptability of certain design parameters such as the acceptable amount of bow flare angle for use at sea. The importance of these questions is illustrated by noting that actual slamming or the presumed danger of slamming is the main reason for ship operators to reduce speed or to change heading. The review shows that such questions cannot yet be answered. The problem of the local effect of the impact is very complicated owing to the importance of air inclusions, bubbles in the water, compressibility of water and cavitation effects. Only a computational method properly including all these effects will give an accurate answer; also model tests will not be capable of doing this, if only because the methods to extrapolate the results of models to full scale are not yet developed. The problem of the global response of the ship to a wave impact is closer to being solved. A two-stage approach is proposed, consisting of a computational fluid dynamics method for individual impacts and an approximate method to be included in long-term simulations. However, to arrive at a realistic long-term distribution, one has to account for the seamanship of the captain; avoiding the worst conditions or adapting the ship speed and course has a large effect on the actual extremes. Research on this topic has hardly begun.

  6. Numerical prediction of slamming loads

    DEFF Research Database (Denmark)

    Seng, Sopheak; Jensen, Jørgen J; Pedersen, Preben T

    2012-01-01

    . The pressure distribution as well as the total force is then determined by integration over a pseudo-three-dimensional presentation of the hull geometry.In this paper the evaluation of the slamming load is taken one step further by performing direct three-dimensional, fully non-linear numerical calculations...... in a realistic wave environment.Both the global and the local slamming loads are assessed numerically using a finite-volume formulation with the free surface captured by a volume-of-fluid technique. This numerical procedure is justified by comprehensive validation studies where numerically evaluated slamming...... pressures are compared with experimentally measured results.To obtain an insight into the three-dimensional flow effects the next step is to apply the validated numerical procedure to evaluate and compare the accuracy and performance of the traditionally used two-dimensional formulations by a comparison...

  7. The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

    Directory of Open Access Journals (Sweden)

    Ivana Mamić-Sačer

    2015-12-01

    Full Text Available One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-setting bodies of EU member states. The analysis of these accounting issues was conducted with respect to all 28 EU member states. The results indicate that EU member states regulate their principal accounting issues through separate accounting acts or implement those issues in companies acts. Some EU member states do not have national accounting standards, the national accounting principles being incorporated in companies acts and accounting acts. Nevertheless, national accounting standard-setting bodies are governmental organisations in almost half the member states.

  8. Fair value and accounting standard for financial instrument

    Directory of Open Access Journals (Sweden)

    Holban (Oncioiu Ionica

    2009-06-01

    Full Text Available The measurement of assets and liabilities at fair value, with its subsequent gains or lossesrecognized in profit or loss, should be limited to financial investments that are readily convertible into cash orcash equivalents in active markets, and are not constrained by any business purpose. On the other hand, eventhough assets and liabilities are exposed to changes in the market price, those that are expected to obtainfuture funds and are constrained by some business purpose (non-financial investments should not bemeasured at fair value through profit and loss. Under the Accounting Standard for Financial Instruments, fairvalue measurement is required in certain circumstances similar to IFRS or US GAAP. This paper describeshow the fair value is used under the Standard and purposes to decide whether fair value measurement isrequired or not based on the type of investment.

  9. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Science.gov (United States)

    2010-10-01

    ... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics,...

  10. Reliability Of Inspection By SLAM

    Science.gov (United States)

    Roth, Don J.; Klima, Stanley J.; Kiser, James D.; Baaklini, George Y.

    1988-01-01

    Scanning laser acoustic microscopy finds flaws in ceramic specimens. Laser light used to detect distortions, on angstrom scale, produced on surface of specimen by ultrasonic waves transmitted through specimen. From distortion, SLAM creates picture on video monitor of such defects as voids, inclusions, and cracks.

  11. 76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

    Science.gov (United States)

    2011-05-17

    ... ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting... Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs:...

  12. Clustered features for use in stereo vision SLAM

    CSIR Research Space (South Africa)

    Joubert, D

    2010-07-01

    Full Text Available SLAM, or simultaneous localization and mapping, is a key component in the development of truly independent robots. Vision-based SLAM utilising stereo vision is a promising approach to SLAM but it is computationally expensive and difficult...

  13. Validation of Data Association for Monocular SLAM

    Directory of Open Access Journals (Sweden)

    Edmundo Guerra

    2013-01-01

    Full Text Available Simultaneous Mapping and Localization (SLAM is a multidisciplinary problem with ramifications within several fields. One of the key aspects for its popularity and success is the data fusion produced by SLAM techniques, providing strong and robust sensory systems even with simple devices, such as webcams in Monocular SLAM. This work studies a novel batch validation algorithm, the highest order hypothesis compatibility test (HOHCT, against one of the most popular approaches, the JCCB. The HOHCT approach has been developed as a way to improve performance of the delayed inverse-depth initialization monocular SLAM, a previously developed monocular SLAM algorithm based on parallax estimation. Both HOHCT and JCCB are extensively tested and compared within a delayed inverse-depth initialization monocular SLAM framework, showing the strengths and costs of this proposal.

  14. 77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

    Science.gov (United States)

    2012-05-03

    ... ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 42 AGENCY: Federal... issued Statement of Federal Financial Accounting Standard 42, Deferred Maintenance and Repairs, Amending Statements of Federal Financial Accounting Standards 6, 14, 29 and 32. The Standard is available on the...

  15. Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications

    OpenAIRE

    Yayla, Hilmi Erdogan

    2006-01-01

    This study examines the evolution of Turkish accounting standards to ascertain the extent of differences in Turkiye’s accounting practices among the different governmental Standard setter’s regulations during the twentieth century. The research results show that the accounting standards had set by the public corporates own self as parallel to economic policies of Turkish Ministry of Finance and money policies of Central Bank of the Republic of Turkiye before the establishment of Turkish Accou...

  16. The Search for an International Accounting Standard for Insurance: Report to the Accountancy Task Force of the Geneva Association

    OpenAIRE

    Gerry Dickinson

    2003-01-01

    This paper seeks to provide an understanding of the background to the search for an international standard for insurance contracts, which was initiated by the International Accounting Standards Committee (IASC) in 1997 and is still proceeding under its successor, the International Accounting Standard Board (IASB). To do this the paper traces the evolution of the fair value initiative of the IASC/IASB which at the outset was envisaged for all financial instruments, but over time has been amend...

  17. A ROS Implementation of the Mono-Slam Algorithm

    OpenAIRE

    Ludovico Russo; Stefano Rosa; Basilio Bona; Matteo Matteucci

    2014-01-01

    Computer vision approaches are increasingly used in mobile robotic systems, since they allow to obtain a very good representation of the environment by using low-power and cheap sensors. In particular it has been shown that they can compete with standard solutions based on laser range scanners when dealing with the problem of simultaneous localization and mapping (SLAM), where the robot has to explore an unknown environment while building a map of it and localizing in the same ...

  18. 76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Science.gov (United States)

    2011-09-29

    ... derived from 41 U.S.C. 1501. Cost Accounting Standards are rules governing the measurement, assignment... and 48 CFR Ch. 1 Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting... Procurement Policy (OFPP) Policy Letters, and Cost Accounting Standards Board (CASB) Cost Accounting...

  19. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of... Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION: Notice of Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS)...

  20. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Science.gov (United States)

    2013-07-08

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards Board, Office of Federal Procurement... Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting fact-finding for the development of...

  1. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Science.gov (United States)

    2011-12-22

    ... BUDGET Office of Federal Procurement Policy 48 CFR Parts 9901 and 9903 Cost Accounting Standards: Change... Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without change from the interim rule,...

  2. Current Account Balance and Dollar Standard: Exploring the Linkages

    NARCIS (Netherlands)

    Steiner, Adreas

    2014-01-01

    This paper examines whether the international role of the dollar as main global reserve currency has contributed to persistent current account imbalances. To this end, we analyse how central banks' accumulation of reserve assets affects the current account balance of both reserve-accumulating and re

  3. Accountability. State Implementation of Common Core State Standards

    Science.gov (United States)

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  4. A SLAM Algorithm Based on Adaptive Cubature Kalman Filter

    Directory of Open Access Journals (Sweden)

    Fei Yu

    2014-01-01

    CKF-SLAM and the adaptive estimator, the new ACKF-SLAM algorithm can reduce the state estimated error significantly and improve the navigation accuracy of the SLAM system effectively. The performance of this new algorithm has been examined through numerical simulations in different scenarios. The results have shown that the position error can be effectively reduced with the new adaptive CKF-SLAM algorithm. Compared with other traditional SLAM methods, the accuracy of the nonlinear SLAM system is significantly improved. It verifies that the proposed ACKF-SLAM algorithm is valid and feasible.

  5. 76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

    Science.gov (United States)

    2011-07-12

    ... From the Federal Register Online via the Government Publishing Office ] FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 41... (FASAB) has issued Statement of Federal Financial Accounting Standards 41, Accounting for Federal...

  6. Numerical Simulation of Large Diameter Cylindrical Structure Slamming

    Institute of Scientific and Technical Information of China (English)

    XU Jing; WANG De-yu

    2008-01-01

    The water entry of large diameter cylindrical structure is studied by applying numerical simulation method. The processes of different diameter cylindrical structures impacting water with various constant velocities are calculated numerically. Thereafter, analyzed are the distribution of slamming pressure on structure during slamming course and the influence of slamming velocity and cylindrical diameter on slamming process. Furthermore, presented herein is an equation being used to forecast the peak slamming force on a large diameter cylindrical structure.

  7. The Nigerian Statements of Accounting Standards and Ribh (Profit ...

    African Journals Online (AJOL)

    ... for investment, profit is universal and fundamental to economic activities. A lot of research conducted over the years on Islamic finance and ... in SAS and conventional economics for profit determination are prohibited in Islamic accounting.

  8. Trusting Description: Authenticity, Accountability, and Archival Description Standards

    Science.gov (United States)

    MacNeil, Heather

    2009-01-01

    It has been suggested that one of the purposes of archival description is to establish grounds for presuming the authenticity of the records being described. The article examines the implications of this statement by examining the relationship between and among authenticity, archival description, and archival accountability, assessing how this…

  9. 78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

    Science.gov (United States)

    2013-01-14

    ... ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal... issued Statement of Federal Financial Accounting Standard 44, Accounting for Impairment of General..., Executive Director, at (202) 512-7350. Authority: Federal Advisory Committee Act, Pub. L. 92-463....

  10. Analysis of Chinese Accounting Standards for the Oil and Gas Industry and Related Enterprises

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Accounting standards are the tools for distribution of the revenues. Their development trend is influenced by their stakeholders. The evolution of American oil and gas accounting standards has been shaped by the profit-maximizing process of American oil and gas company shareholders, which for outside lobbying relied on their huge capital and organization. The development and perfection of Chinese new oil and gas accounting standards should consider not only the criterion of standards but also the real political fact in China oil and gas industry. The research on oil and gas accounting standards is an academic study as well as a political analysis.

  11. ACCOUNTING FOR DEFINED BENEFIT PLANS WITHIN THE FRAMEWORK OF TURKISH ACCOUNTING STANDARD NO. 19 AND ITS ECONOMIC CONSEQUENCES

    Directory of Open Access Journals (Sweden)

    Mustafa OĞUZ

    2016-01-01

    Full Text Available Employees, who are working for entities, expect to derive various benefits in the future in exchange for service they render to the entities. Obligations of the company have arisen for future benefits derived by its employees. All forms of consideration given by the entities in exchange for service rendered by employees are defined as employee benefits. Calculations for employee benefits and their accounting is very important for companies. For this reason, the subject of employee benefits is discussed in many national and international accounting and financial reporting standards. In Turkey, this subject is discussed in TAS 19 Employee Benefits Standard. In this study, accounting for defined pension plans within the scope of TAS 19 and its economic con- sequences emerged by the use of fair value in accounting for these pension plans are discussed.

  12. Slamming Simulations in a Conditional Wave

    DEFF Research Database (Denmark)

    Seng, Sopheak; Jensen, Jørgen Juncher

    2012-01-01

    A study of slamming events in conditional waves is presented in this paper. The ship is sailing in head sea and the motion is solved for under the assumption of rigid body motion constrained to two degree-of-freedom i.e. heave and pitch. Based on a time domain non-linear strip theory most probable...... surface NS/VOF CFD simulations under the same wave conditions. In moderate seas and no occurrence of slamming the structural responses predicted by the methods agree well. When slamming occurs the strip theory overpredicts VBM but the peak values of VBM occurs at approximately the same time as predicted...... by the CFD method implying the possibility to use the more accurate CFD results to improve the estimation of slamming loads in the strip theory through a rational correction coefficient....

  13. Local slamming impact of sandwich composite hulls

    National Research Council Canada - National Science Library

    Qin, Z; Batra, R.C

    2009-01-01

    We develop a hydroelastic model based on a {3,2}-order sandwich composite panel theory and Wagner's water impact theory for investigating the fluid-structure interaction during the slamming process...

  14. Market Reactions to Accounting Policy Choices for Mergers and Acquisitions: Evidence for the Japanese Adoption of International Accounting Standards

    OpenAIRE

    Yosano, Tadanori; Shimada, Yoshinori

    2010-01-01

    The purpose of this paper is to explore, through M&As accounting policies, whether the Japanese adoption of IFRS is favorable for market participants. M&As are excellent prototypes for this study, because they have a substantial impact upon firms' financial statements. Additionally, Japanese M&A accounting standards still maintain the amortization period within twenty years, which is practical in creating a sharp contrast comparison with the impairment approach outlined by the IFRS 3 and SFAS...

  15. Concurrent Initialization for Bearing-Only SLAM

    Directory of Open Access Journals (Sweden)

    Antoni Grau

    2010-03-01

    Full Text Available Simultaneous Localization and Mapping (SLAM is perhaps the most fundamental problem to solve in robotics in order to build truly autonomous mobile robots. The sensors have a large impact on the algorithm used for SLAM. Early SLAM approaches focused on the use of range sensors as sonar rings or lasers. However, cameras have become more and more used, because they yield a lot of information and are well adapted for embedded systems: they are light, cheap and power saving. Unlike range sensors which provide range and angular information, a camera is a projective sensor which measures the bearing of images features. Therefore depth information (range cannot be obtained in a single step. This fact has propitiated the emergence of a new family of SLAM algorithms: the Bearing-Only SLAM methods, which mainly rely in especial techniques for features system-initialization in order to enable the use of bearing sensors (as cameras in SLAM systems. In this work a novel and robust method, called Concurrent Initialization, is presented which is inspired by having the complementary advantages of the Undelayed and Delayed methods that represent the most common approaches for addressing the problem. The key is to use concurrently two kinds of feature representations for both undelayed and delayed stages of the estimation. The simulations results show that the proposed method surpasses the performance of previous schemes.

  16. Concurrent initialization for Bearing-Only SLAM.

    Science.gov (United States)

    Munguía, Rodrigo; Grau, Antoni

    2010-01-01

    Simultaneous Localization and Mapping (SLAM) is perhaps the most fundamental problem to solve in robotics in order to build truly autonomous mobile robots. The sensors have a large impact on the algorithm used for SLAM. Early SLAM approaches focused on the use of range sensors as sonar rings or lasers. However, cameras have become more and more used, because they yield a lot of information and are well adapted for embedded systems: they are light, cheap and power saving. Unlike range sensors which provide range and angular information, a camera is a projective sensor which measures the bearing of images features. Therefore depth information (range) cannot be obtained in a single step. This fact has propitiated the emergence of a new family of SLAM algorithms: the Bearing-Only SLAM methods, which mainly rely in especial techniques for features system-initialization in order to enable the use of bearing sensors (as cameras) in SLAM systems. In this work a novel and robust method, called Concurrent Initialization, is presented which is inspired by having the complementary advantages of the Undelayed and Delayed methods that represent the most common approaches for addressing the problem. The key is to use concurrently two kinds of feature representations for both undelayed and delayed stages of the estimation. The simulations results show that the proposed method surpasses the performance of previous schemes.

  17. PENGARUH ANTI-SLAMMING BULBOUS BOW TERHADAP GERAKAN SLAMMING PADA KAPAL PERINTIS 200 DWT

    Directory of Open Access Journals (Sweden)

    Muhammad Iqbal

    2016-02-01

    Full Text Available Analisis seakeeping (kemampuan olah gerak kapal merupakan aspek penting dalam perancangan kapal. Berdasarkan analisis tersebut, dapat diketahui batas operasional dari sebuah kapal. Salah satunya adalah dapat mengetahui kemampuan kapal pada tinggi gelombang signifikan (Hs tertentu. Memodifikasi bentuk haluan kapal dengan membuat dasar dari haluan tersebut lebih rendah dibandingkan dengan dasar lambung kapal nya (dibawah garis baseline kapal dinamakan Anti-Slamming Bow. Pada penelitian ini, anti-slamming bow ditambahkan dengan ­bulbous bow yang dinamakan dengn Anti-Slamming Bulbous Bow (ASB. Panjang (lasb dan tinggi (hasb Anti-Slamming Bulbous Bow divariasikan untuk mendapatkan probabilitas dan intensitas slamming yang paling rendah. Metode untuk menghitung RAO menggunakan Metode Panel. Hasil penelitian menunjukkan bahwa nilai probabilitas pada kapal existing (model awal pada Hs = 4 m dan Tave = 5 s pada kecepatan 14 knot tidak memenuhi standar kriteria Nordforsk ’87 karena memiliki nilai probabilitas slamming sebesar 12,19%. Selain model awal, model 1, model 3 dan model 5 juga tidak memenuhi standar kriteria karena memiliki nilai probabilitas slamming sebesar 5,19%, 5,04% dan 5,10%. Parameter ukuran anti-slamming bulbous bow terbaik terdapat pada model 6 dimana rasio panjang ASB terhadap Lpp kapal sebesar 0,4 dan rasio tinggi ASB terhadap sarat kapal sebesar 0,4. Sedangkan bentuk Bulbous terbaik adalah Bulbous A yaitu bulbous tipe bentuk titik air tergantung. Model ini memiliki nilai  probabilas sebesar 1,95% dan memenuhi kriteria Nordforsk ’87.

  18. Hydro-elastic response of ship structures to slamming induced whipping

    NARCIS (Netherlands)

    Tuitman, J.T.

    2010-01-01

    Slamming induced whipping can significantly increase the structural loading of ships. Although this is well-known, the whipping contribution to the structural loading is rarely taken into account when computing the structural loading. An exception are the "dynamic loading" factors found in Classific

  19. Simple but novel test method for quantitatively comparing robot mapping algorithms using SLAM and dead reckoning

    Science.gov (United States)

    Davey, Neil S.; Godil, Haris

    2013-05-01

    This article presents a comparative study between a well-known SLAM (Simultaneous Localization and Mapping) algorithm, called Gmapping, and a standard Dead-Reckoning algorithm; the study is based on experimental results of both approaches by using a commercial skid-based turning robot, P3DX. Five main base-case scenarios are conducted to evaluate and test the effectiveness of both algorithms. The results show that SLAM outperformed the Dead Reckoning in terms of map-making accuracy in all scenarios but one, since SLAM did not work well in a rapidly changing environment. Although the main conclusion about the excellence of SLAM is not surprising, the presented test method is valuable to professionals working in this area of mobile robots, as it is highly practical, and provides solid and valuable results. The novelty of this study lies in its simplicity. The simple but novel test method for quantitatively comparing robot mapping algorithms using SLAM and Dead Reckoning and some applications using autonomous robots are being patented by the authors in U.S. Patent Application Nos. 13/400,726 and 13/584,862.

  20. Slam!

    Science.gov (United States)

    2006-01-01

    2 August 2006 This Mars Global Surveyor (MGS) Mars Orbiter Camera (MOC) image shows an impact crater on the martian northern plains. This crater is roughly the size of the famous Meteor Crater in Arizona on the North American continent. Location near: 43.0oN, 231.7oW Image width: 3 km (1.9 mi) Illumination from: lower left Season: Northern Spring

  1. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Administration of Cost... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of...

  2. Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

    Science.gov (United States)

    Sugahara, Satoshi; Wilson, Rachel

    2013-01-01

    The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…

  3. 77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

    Science.gov (United States)

    2012-06-07

    ... ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal... issued Statement of Federal Financial Accounting Standard 43, Dedicated Collections: Amending SFFAS 27... INFORMATION CONTACT: Wendy Payne, Executive Director, at (202) 512-7350. Authority: Federal Advisory...

  4. Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

    Science.gov (United States)

    Sugahara, Satoshi; Wilson, Rachel

    2013-01-01

    The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…

  5. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  6. A novel combined SLAM based on RBPF-SLAM and EIF-SLAM for mobile system sensing in a large scale environment.

    Science.gov (United States)

    He, Bo; Zhang, Shujing; Yan, Tianhong; Zhang, Tao; Liang, Yan; Zhang, Hongjin

    2011-01-01

    Mobile autonomous systems are very important for marine scientific investigation and military applications. Many algorithms have been studied to deal with the computational efficiency problem required for large scale simultaneous localization and mapping (SLAM) and its related accuracy and consistency. Among these methods, submap-based SLAM is a more effective one. By combining the strength of two popular mapping algorithms, the Rao-Blackwellised particle filter (RBPF) and extended information filter (EIF), this paper presents a combined SLAM-an efficient submap-based solution to the SLAM problem in a large scale environment. RBPF-SLAM is used to produce local maps, which are periodically fused into an EIF-SLAM algorithm. RBPF-SLAM can avoid linearization of the robot model during operating and provide a robust data association, while EIF-SLAM can improve the whole computational speed, and avoid the tendency of RBPF-SLAM to be over-confident. In order to further improve the computational speed in a real time environment, a binary-tree-based decision-making strategy is introduced. Simulation experiments show that the proposed combined SLAM algorithm significantly outperforms currently existing algorithms in terms of accuracy and consistency, as well as the computing efficiency. Finally, the combined SLAM algorithm is experimentally validated in a real environment by using the Victoria Park dataset.

  7. The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

    Science.gov (United States)

    Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

    2011-01-01

    Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

  8. ACCOUNTING TREATMENT OF TAXES ON INCOME: A COMPARATIVE STUDY ON THE CHANGE IN THE BRAZILIAN STANDARDS

    Directory of Open Access Journals (Sweden)

    Tarso Rocha Lula Pereira

    2014-09-01

    Full Text Available The corporate accounting has as one of its sub area the tax area. The Brazilian Securities Commission issued the Deliberation 273/1998 and 599/2009, and the Federal Accounting Council, adopted Resolution 998/2004 and 1189/2009. Moreover, the Accounting Pronouncements Committee approved the statement 32/2009, all those dealing with income taxes, however, only the CPC 32, the Resolution 1189/2009 and the Resolution 599/2009 have been edited based on the International Accounting Standards 12 of the International Accounting Standards Board. All of these standards rule on the same subject, share substantial differences, but do not have the same structure. Thus, the aim of this work is to verify whether the update of accounting rules are consistent with IAS 12. The work is important to confirm how the Brazilian rules can contribute to the objective of the accounting science. It is a qualitative study and descriptive analysis.

  9. Taming creative accounting via international financial reporting standards: The Nigerian scenario

    Directory of Open Access Journals (Sweden)

    Godsday Edesiri Okoro

    2017-12-01

    Full Text Available Creative accounting has remained a contentious issue, raising series of arguments in the accounting literature. These arguments are premised on twofold: positive creative accounting (ethical and negative creative accounting (unethical. Positive creative accounting is grounded on ‘fair’ accounting practices while negative creative accounting is built on ‘inappropriate’ accounting practices that may be mendacious to users of accounting numbers. Creative accounting is a way of ethically assisting firms out of the compass of crashing out of business but rather it has been seen as an instrument of destruction. However, this paper examined international financial reporting standards (IFRSs as a way of taming creative accounting as well as factors that trigger unethical accounting practices in Nigeria. The paper utilized structured questionnaires administered to 120 professionals (auditors, investors, stockbrokers. The Pearson Product Moment Correlation statistical tool was used in analyzing the field data. Based on the analysis, we found that IFRSs can be used to tame creative accounting. This implies that IFRSs moderate excessive unethical accounting practices. We found that one of the most significant factors triggering negative creative accounting is ‘conflict of interest’. On the basis of the findings, we recommended that ethical standards by the accounting profession should be properly aligned to suit the present business environment and sustained so as to checkmate excessive use of creative accounting. Also, IFRSs should be fully implemented by all corporate firms as well as more ethical standards that may guide management on creative accounting should be made available by regulatory framework of accounting so as to guide its use without it being detrimental to stakeholders.

  10. Towards the development of consistent and unambiguous financial accounting standards using ontology technologies

    CSIR Research Space (South Africa)

    Gerber, MC

    2011-11-01

    Full Text Available frame, interpret this data and then to report the results to the different users of the financial statements (Edwards 1989; IFRS 2011). Information provided in financial statements is compiled using an interpretation of accounting data gathered... using the financial statements (Camfferman & Zeff 2009; IFRS 2011). The unenviable task of setting financial accounting standards rests on the shoulders of standard setters. Across all continents and in most countries, financial accounting...

  11. Visual SLAM Using Variance Grid Maps

    Science.gov (United States)

    Howard, Andrew B.; Marks, Tim K.

    2011-01-01

    An algorithm denoted Gamma-SLAM performs further processing, in real time, of preprocessed digitized images acquired by a stereoscopic pair of electronic cameras aboard an off-road robotic ground vehicle to build accurate maps of the terrain and determine the location of the vehicle with respect to the maps. Part of the name of the algorithm reflects the fact that the process of building the maps and determining the location with respect to them is denoted simultaneous localization and mapping (SLAM). Most prior real-time SLAM algorithms have been limited in applicability to (1) systems equipped with scanning laser range finders as the primary sensors in (2) indoor environments (or relatively simply structured outdoor environments). The few prior vision-based SLAM algorithms have been feature-based and not suitable for real-time applications and, hence, not suitable for autonomous navigation on irregularly structured terrain. The Gamma-SLAM algorithm incorporates two key innovations: Visual odometry (in contradistinction to wheel odometry) is used to estimate the motion of the vehicle. An elevation variance map (in contradistinction to an occupancy or an elevation map) is used to represent the terrain. The Gamma-SLAM algorithm makes use of a Rao-Blackwellized particle filter (RBPF) from Bayesian estimation theory for maintaining a distribution over poses and maps. The core idea of the RBPF approach is that the SLAM problem can be factored into two parts: (1) finding the distribution over robot trajectories, and (2) finding the map conditioned on any given trajectory. The factorization involves the use of a particle filter in which each particle encodes both a possible trajectory and a map conditioned on that trajectory. The base estimate of the trajectory is derived from visual odometry, and the map conditioned on that trajectory is a Cartesian grid of elevation variances. In comparison with traditional occupancy or elevation grid maps, the grid elevation variance

  12. Inconsistency Correction and Re-localization for Robust Collaborative SLAM

    Science.gov (United States)

    2014-04-24

    for Robust Collaborative SLAM 5a. CONTRACT NUMBER FA2386-12-1-4093 5b. GRANT NUMBER Grant AOARD-124093 5c. PROGRAM ELEMENT NUMBER 61102F...CoSLAM system [1] – collaborative visual SLAM involving multiple cameras moving independently on different platforms. Firstly, we consider the...poses and a consistent 3D map. The other addressed issue is occasional failures of the SLAM system. Motion blur will be generated by fast motion of

  13. Importance of the Application of International Accounting Standards in Kosovo Businesses

    OpenAIRE

    Erdin Maloku; Arta Hoti; Besnik Livoreka; Sevdie Alshiqi

    2014-01-01

    The adoption of International Accounting Standards (IAS) is an example of accounting standardization among countries with different institutional frameworks and enforcement rules. IAS, though, create a common language for defining, interpreting and publication of financial statements in the whole world. Furthermore, their aim is “to provide a standardized and coherent sight of the companies to the shareholders and investors”. After the war in Kosovo has been a positive move towards the develo...

  14. Bottom Slamming on Heaving Point Absorber Wave Energy Devices

    DEFF Research Database (Denmark)

    De Backer, Griet; Vantorre, Marc; Frigaard, Peter;

    2010-01-01

    Oscillating point absorber buoys may rise out of the water and be subjected to bottom slamming upon re-entering the water. Numerical simulations are performed to estimate the power absorption, the impact velocities and the corresponding slamming forces for various slamming constraints. Three buoy...

  15. Semantic data association for planar features in outdoor 6D-SLAM using lidar

    Science.gov (United States)

    Ulas, C.; Temeltas, H.

    2013-05-01

    Simultaneous Localization and Mapping (SLAM) is a fundamental problem of the autonomous systems in GPS (Global Navigation System) denied environments. The traditional probabilistic SLAM methods uses point features as landmarks and hold all the feature positions in their state vector in addition to the robot pose. The bottleneck of the point-feature based SLAM methods is the data association problem, which are mostly based on a statistical measure. The data association performance is very critical for a robust SLAM method since all the filtering strategies are applied after a known correspondence. For point-features, two different but very close landmarks in the same scene might be confused while giving the correspondence decision when their positions and error covariance matrix are solely taking into account. Instead of using the point features, planar features can be considered as an alternative landmark model in the SLAM problem to be able to provide a more consistent data association. Planes contain rich information for the solution of the data association problem and can be distinguished easily with respect to point features. In addition, planar maps are very compact since an environment has only very limited number of planar structures. The planar features does not have to be large structures like building wall or roofs; the small plane segments can also be used as landmarks like billboards, traffic posts and some part of the bridges in urban areas. In this paper, a probabilistic plane-feature extraction method from 3DLiDAR data and the data association based on the extracted semantic information of the planar features is introduced. The experimental results show that the semantic data association provides very satisfactory result in outdoor 6D-SLAM.

  16. A Novel Combined SLAM Based on RBPF-SLAM and EIF-SLAM for Mobile System Sensing in a Large Scale Environment

    Directory of Open Access Journals (Sweden)

    Hongjin Zhang

    2011-10-01

    Full Text Available Mobile autonomous systems are very important for marine scientific investigation and military applications. Many algorithms have been studied to deal with the computational efficiency problem required for large scale Simultaneous Localization and Mapping (SLAM and its related accuracy and consistency. Among these methods, submap-based SLAM is a more effective one. By combining the strength of two popular mapping algorithms, the Rao-Blackwellised particle filter (RBPF and extended information filter (EIF, this paper presents a Combined SLAM—an efficient submap-based solution to the SLAM problem in a large scale environment. RBPF-SLAM is used to produce local maps, which are periodically fused into an EIF-SLAM algorithm. RBPF-SLAM can avoid linearization of the robot model during operating and provide a robust data association, while EIF-SLAM can improve the whole computational speed, and avoid the tendency of RBPF-SLAM to be over-confident. In order to further improve the computational speed in a real time environment, a binary-tree-based decision-making strategy is introduced. Simulation experiments show that the proposed Combined SLAM algorithm significantly outperforms currently existing algorithms in terms of accuracy and consistency, as well as the computing efficiency. Finally, the Combined SLAM algorithm is experimentally validated in a real environment by using the Victoria Park dataset.

  17. Comparison of the SLAM algorithms: Hangar experiments

    Directory of Open Access Journals (Sweden)

    Korkmaz Mehmet

    2016-01-01

    Full Text Available This study purposes to compare two known algorithms in an application scenario of simultaneous localization and mapping (SLAM and to present issues related with them as well. Mostly used SLAM algorithms Extended Kalman Filter (EKF and Unscented Kalman Filter (UKF are compared with respect to the point of accuracy of the robot states, localization and mapping. Because of considering the most implementations in the previous studies, the simulation environments are chosen as big as possible to provide reliable results. In this study, two different hangar regions are tried to be simulated. According to the outcomes of the applications, UKF-based SLAM algorithm has superior performance over the EKF-based one, apart from elapsed time.

  18. A 3-Component Inverse Depth Parameterization for Particle Filter SLAM

    Science.gov (United States)

    Imre, Evren; Berger, Marie-Odile

    The non-Gaussianity of the depth estimate uncertainty degrades the performance of monocular extended Kalman filter SLAM (EKF-SLAM) systems employing a 3-component Cartesian landmark parameterization, especially in low-parallax configurations. Even particle filter SLAM (PF-SLAM) approaches are affected, as they utilize EKF for estimating the map. The inverse depth parameterization (IDP) alleviates this problem through a redundant representation, but at the price of increased computational complexity. The authors show that such a redundancy does not exist in PF-SLAM, hence the performance advantage of the IDP comes almost without an increase in the computational cost.

  19. SLAM family receptors in normal immunity and immune pathologies.

    Science.gov (United States)

    Wu, Ning; Veillette, André

    2016-02-01

    The signaling lymphocytic activation molecule (SLAM) family is a group of six receptors restricted to hematopoietic cells. Most of these receptors are self-ligands, and thus are triggered in the context of interactions between hematopoietic cells. By way of their cytoplasmic domain, SLAM-related receptors associate with the SLAM-associated protein (SAP) family of adaptors, which control the signals and functions of SLAM family receptors. Recent findings have provided new insights into the key roles of SLAM family receptors in normal immunity, their involvement in human diseases and their usefulness as drug targets to treat human malignancies. These data are reviewed herein.

  20. SLAM/SLAM interactions inhibit CD40-induced production of inflammatory cytokines in monocyte-derived dendritic cells.

    Science.gov (United States)

    Réthi, Bence; Gogolák, Péter; Szatmari, Istvan; Veres, Agota; Erdôs, Erika; Nagy, Laszlo; Rajnavölgyi, Eva; Terhorst, Cox; Lányi, Arpád

    2006-04-01

    Signaling lymphocyte activation molecule (SLAM, CD150, or SLAMF1) is a self-ligand receptor on the surface of activated T- and B-lymphocytes, macrophages, and dendritic cells (DCs). Here we examine the effect of SLAM/SLAM interactions on CD40L-induced CD40 signaling pathways in human DCs. CD40L-expressing L929 cells induced DCs to produce interleukin-6 (IL-6), tumor necrosis factor-alpha (TNF-alpha), and IL-12, which was strongly inhibited by coexpression of SLAM on the surface of the L929 cells. Similarly, transfection of DCs with SLAM strongly reduced CD40L-induced IL-12 production. Furthermore, the negative effect of SLAM/SLAM interactions on CD40L-induced DC activation was also detected in the presence of lipopolysaccharide (LPS). LPS-induced IL-12 secretion, however, was not inhibited by SLAM engagement. CD40L-activated DCs affected by exposure to SLAM/SLAM engagement were impaired in their ability to induce differentiation of naive T lymphocytes into interferon-gamma (IFN-gamma)-producing T-helper 1 (Th1) effector cells. These inhibitory effects were not the result of a general unresponsiveness of DCs to CD40L, as SLAM/SLAM interactions did not prevent CD40L-induced up-regulation of CD83, CD86, or human leukocyte antigen (HLA)-DQ on the surface of DCs. Taken together, the results indicate that SLAM/SLAM interactions inhibit CD40-induced signal transduction in monocyte-derived dendritic cells, an effect that was not detectable in earlier studies using anti-SLAM monoclonal antibodies.

  1. Accounting standard changes and foreign analyst behavior:Evidence from China

    Institute of Scientific and Technical Information of China (English)

    Yutao Wang; Yu Hou; Xiaolin Chen

    2012-01-01

    This study investigates changes in foreign analyst behavior before and after Chinese New Accounting Standards was implemented during 2007.The empirical results show that after the new accounting standards were implemented,forecast error among foreign analysts decreased in both absolute and relative terms in comparison with domestic analysts,and foreign analysts forecast earnings more frequently than they did before the new accounting standards.These results imply that the implementation of new accounting standards in the Chinese capital market helped mitigate both information asymmetry between listed firms in China and foreign investors,and the "home bias" of foreign analysts.It also increased the attractiveness of listed firms and facilitated international communication and cooperation.This study also has significant implications for how resource allocation efficiency in the Chinese capital market can be raised and how the "introducing in" policy should be assessed.

  2. Importance of the Application of International Accounting Standards in Kosovo Businesses

    Directory of Open Access Journals (Sweden)

    Erdin Maloku

    2014-04-01

    Full Text Available The adoption of International Accounting Standards (IAS is an example of accounting standardization among countries with different institutional frameworks and enforcement rules. IAS, though, create a common language for defining, interpreting and publication of financial statements in the whole world. Furthermore, their aim is “to provide a standardized and coherent sight of the companies to the shareholders and investors”. After the war in Kosovo has been a positive move towards the development of accounting. Accounting system based on IAS cannot be avoided by Kosovo as part of the European and international transactions. However, financial reporting situation of businesses in Kosovo continues to be unsatisfactory. Implementation of accounting requirements among businesses remains a challenge and there was little improvement in recent years. The Kosovo Financial Reporting Council (KCFR as a regulatory body that sets accounting standards has neither the human nor the technical capacity to meet its responsibilities. The purpose of this paper is to provide a clearer picture on the financial reporting environment in Kosovo, the challenges facing Kosovo in terms of financial reporting and the importance of adopting International Accounting Standards in Kosovo businesses.

  3. Further Thoughts on Mega-Accounting and the Need for Standards

    Directory of Open Access Journals (Sweden)

    M. R. Mathews

    2008-12-01

    accounting should be based. The paper concludes by reiterating that the way forward for social and environmental accounting and reporting is for a conceptual framework to be agreed and standards developed via a normative-pragmatic process that will provide the basis for comprehensive, audited, corporate reports encompassing the social, environmental and economic dimension.  Furthermore, additional work is needed on the areas of macro-social accounting and externalities in order to develop a comprehensive framework.

  4. Competition among pressure groups for political influence over the determination of accounting standards

    OpenAIRE

    Klumpes, P J M

    1998-01-01

    This paper integrates prior studies of accounting policy choice and lobbying activities by testing the empirical implications of Becker''s (1983) theory of competition among pressure groups for political influence over the determination of accounting standards. The theory is applied to explain the nature and outcome of conflict among pressure groups representing financial intermediaries (suppliers) and pension fund members (users) over the development of conflicting Australian pension account...

  5. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Science.gov (United States)

    2010-01-21

    ...); 74 FR 57357 (November 5, 2009). II. Description Section 103 of the Act directs the Board, among other... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No..., 2009, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with...

  6. The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

    Science.gov (United States)

    Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

    2011-01-01

    According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

  7. The Tension between Teacher Accountability and Flexibility: The Paradox of Standards-Based Reform

    Science.gov (United States)

    Nadelson, Louis S.; Fuller, Michael; Briggs, Pamela; Hammons, David; Bubak, Katie; Sass, Margaret

    2012-01-01

    The anticipated constraints imposed by the accountability process associated with standards-based reform on teachers' practice suggest a tension between teachers' desire for flexibility and the accountability mandates associated with reform initiatives. In particular, we posited that the teachers would negatively perceive the influence of…

  8. The unstable core of global finance: contingent valuation and governance of international accounting standards

    NARCIS (Netherlands)

    Mügge, D.; Stellinga, B.

    2015-01-01

    Accounting standards are the foundations of the financial regulatory edifice, and global financial governance is no more stable than the asset valuations that feed it. Yet for two decades and up to this day, no international accounting rule for financial instruments - the bulk of banks' balance shee

  9. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Science.gov (United States)

    2013-02-28

    ... accounting practice change, the total potential impact of the change on contracts containing a CAS provision... Regulation; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of Defense...: Under the provisions of the Paperwork Reduction Act, the Regulatory Secretariat will be submitting...

  10. 75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Science.gov (United States)

    2010-01-20

    ... and the provision at 52.230-5 include pertinent rules and regulations related to the Cost Accounting... Regulation; Submission for OMB Review; Cost Accounting Standards Administration AGENCIES: Department of...-0129). SUMMARY: Under the provisions of the Paperwork Reduction Act of 1995 (44 U.S.C. Chapter 35),...

  11. Multibeam 3D Underwater SLAM with Probabilistic Registration

    Directory of Open Access Journals (Sweden)

    Albert Palomer

    2016-04-01

    Full Text Available This paper describes a pose-based underwater 3D Simultaneous Localization and Mapping (SLAM using a multibeam echosounder to produce high consistency underwater maps. The proposed algorithm compounds swath profiles of the seafloor with dead reckoning localization to build surface patches (i.e., point clouds. An Iterative Closest Point (ICP with a probabilistic implementation is then used to register the point clouds, taking into account their uncertainties. The registration process is divided in two steps: (1 point-to-point association for coarse registration and (2 point-to-plane association for fine registration. The point clouds of the surfaces to be registered are sub-sampled in order to decrease both the computation time and also the potential of falling into local minima during the registration. In addition, a heuristic is used to decrease the complexity of the association step of the ICP from O ( n 2 to O ( n . The performance of the SLAM framework is tested using two real world datasets: First, a 2.5D bathymetric dataset obtained with the usual down-looking multibeam sonar configuration, and second, a full 3D underwater dataset acquired with a multibeam sonar mounted on a pan and tilt unit.

  12. Multibeam 3D Underwater SLAM with Probabilistic Registration.

    Science.gov (United States)

    Palomer, Albert; Ridao, Pere; Ribas, David

    2016-04-20

    This paper describes a pose-based underwater 3D Simultaneous Localization and Mapping (SLAM) using a multibeam echosounder to produce high consistency underwater maps. The proposed algorithm compounds swath profiles of the seafloor with dead reckoning localization to build surface patches (i.e., point clouds). An Iterative Closest Point (ICP) with a probabilistic implementation is then used to register the point clouds, taking into account their uncertainties. The registration process is divided in two steps: (1) point-to-point association for coarse registration and (2) point-to-plane association for fine registration. The point clouds of the surfaces to be registered are sub-sampled in order to decrease both the computation time and also the potential of falling into local minima during the registration. In addition, a heuristic is used to decrease the complexity of the association step of the ICP from O(n2) to O(n) . The performance of the SLAM framework is tested using two real world datasets: First, a 2.5D bathymetric dataset obtained with the usual down-looking multibeam sonar configuration, and second, a full 3D underwater dataset acquired with a multibeam sonar mounted on a pan and tilt unit.

  13. CURRENT SITUATION INHARMONIZATION OF TURKISH ACCOUNTING STANDARDS TO THE INTERNATIONAL ACOUNTINGSTANDARDS IN EUROPEAN UNION PROCESS

    Directory of Open Access Journals (Sweden)

    Murat KORKMAZ

    2012-06-01

    Full Text Available With the ending of the coldwar period, all world countries opened their countries to the foreign investorswith the purpose of having more share from the welfare all over the world, andthey even began to apply incentives encouraging investors to invest in their countries.Within this process which is called globalization, the most important factorfor investors to invest in these countries is that financial statements shouldbe prepared in accordance with the criteria accepted all over the world. With thispurpose, world accounting association gives utmost importance to thepreparation of accounting standards as related to the preparation of financialstatements. In recent years, significant developments have been experienced inthis field in Turkey due to both European Union process and pressures of globalizingTurkish investors. Firstly, International Accounting Standards were harmonizedwith the Turkish Accounting System and then they started to be applied asTurkish Accounting Standards. As depending on the last seen world economiccrisis, studies of harmonization of the changes in these standards with TurkishAccounting System continue. In this study, to which degree these rules appliedas a standard all over the world are tried to be applied in Turkey has beenanalyzed.

  14. Visual EKF-SLAM from Heterogeneous Landmarks

    Directory of Open Access Journals (Sweden)

    Jorge Othón Esparza-Jiménez

    2016-04-01

    Full Text Available Many applications require the localization of a moving object, e.g., a robot, using sensory data acquired from embedded devices. Simultaneous localization and mapping from vision performs both the spatial and temporal fusion of these data on a map when a camera moves in an unknown environment. Such a SLAM process executes two interleaved functions: the front-end detects and tracks features from images, while the back-end interprets features as landmark observations and estimates both the landmarks and the robot positions with respect to a selected reference frame. This paper describes a complete visual SLAM solution, combining both point and line landmarks on a single map. The proposed method has an impact on both the back-end and the front-end. The contributions comprehend the use of heterogeneous landmark-based EKF-SLAM (the management of a map composed of both point and line landmarks; from this perspective, the comparison between landmark parametrizations and the evaluation of how the heterogeneity improves the accuracy on the camera localization, the development of a front-end active-search process for linear landmarks integrated into SLAM and the experimentation methodology.

  15. Literature review of SLAM and DATMO

    CSIR Research Space (South Africa)

    Pancham, A

    2011-11-01

    Full Text Available Simultaneous Localization And Mapping (SLAM) allows a mobile robot to be completely autonomous in an unknown environment and perform its tasks. The robot is able to create a map of its environment and at the same time locate itself. Real world...

  16. Audience and Revision: Middle Schoolers "Slam" Poetry.

    Science.gov (United States)

    Jester, Judith

    1997-01-01

    Describes organizing a poetry "slam" (a contest in which people read their original poems and listeners cast votes for their favorites) involving 200 eighth graders from two different schools. Discusses how this experience made vivid for students the need to write for an audience and to revise. (SR)

  17. Dense Visual SLAM with Probabilistic Surfel Map.

    Science.gov (United States)

    Yan, Zhixin; Ye, Mao; Ren, Liu

    2017-11-01

    Visual SLAM is one of the key technologies to align the virtual and real world together in Augmented Reality applications. RGBD dense Visual SLAM approaches have shown their advantages in robustness and accuracy in recent years. However, there are still several challenges such as the inconsistencies in RGBD measurements across multiple frames that could jeopardize the accuracy of both camera trajectory and scene reconstruction. In this paper, we propose a novel map representation called Probabilistic Surfel Map (PSM) for dense visual SLAM. The main idea is to maintain a globally consistent map with both photometric and geometric uncertainties encoded in order to address the inconsistency issue. The key of our PSM is proper modeling and updating of sensor measurement uncertainties, as well as the strategies to apply them for improving both the front-end pose estimation and the back-end optimization. Experimental results on publicly available datasets demonstrate major improvements with our approach over the state-of-the-art methods. Specifically, comparing with σ-DVO, we achieve a 40% reduction in absolute trajectory error and an 18% reduction in relative pose error in visual odometry, as well as an 8.5% reduction in absolute trajectory error in complete SLAM. Moreover, our PSM enables generation of a high quality dense point cloud with comparable accuracy as the state-of-the-art approach.

  18. Visual EKF-SLAM from Heterogeneous Landmarks.

    Science.gov (United States)

    Esparza-Jiménez, Jorge Othón; Devy, Michel; Gordillo, José L

    2016-04-07

    Many applications require the localization of a moving object, e.g., a robot, using sensory data acquired from embedded devices. Simultaneous localization and mapping from vision performs both the spatial and temporal fusion of these data on a map when a camera moves in an unknown environment. Such a SLAM process executes two interleaved functions: the front-end detects and tracks features from images, while the back-end interprets features as landmark observations and estimates both the landmarks and the robot positions with respect to a selected reference frame. This paper describes a complete visual SLAM solution, combining both point and line landmarks on a single map. The proposed method has an impact on both the back-end and the front-end. The contributions comprehend the use of heterogeneous landmark-based EKF-SLAM (the management of a map composed of both point and line landmarks); from this perspective, the comparison between landmark parametrizations and the evaluation of how the heterogeneity improves the accuracy on the camera localization, the development of a front-end active-search process for linear landmarks integrated into SLAM and the experimentation methodology.

  19. A ROS Implementation of the Mono-Slam Algorithm

    Directory of Open Access Journals (Sweden)

    Ludovico Russo

    2014-01-01

    Full Text Available Computer vision approaches are increasingly used in mobile robotic systems, since they allow to obtain a very good representation of the environment by using low-power and cheap sensors. In particular it has been shown that they can compete with standard solutions based on laser range scanners when dealing with the problem of simultaneous localization and mapping (SLAM, where the robot has to explore an unknown environment while building a map of it and localizing in the same map. We present a package for simultaneous localization and mapping in ROS (Robot Operating System using a monocular camera sensor only. Experimental results in real scenarios as well as on standard datasets show that the algorithm is able to track the trajectory of the robot and build a consistent map of small environments, while running in near real-time on a standard PC.

  20. Selecting International Standards for Accrual-Based Accounting in the Public Sector

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2011-01-01

    The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work of the IP...... of the IPSASB is focused on the accounting and financial reporting needs of national, regional and local governments, and related governmental agencies, while the IFRS serves the private sector.......The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work...

  1. Selecting International Standards for Accrual-Based Accounting in the Public Sector

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2011-01-01

    The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work of the IP......The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work...... of the IPSASB is focused on the accounting and financial reporting needs of national, regional and local governments, and related governmental agencies, while the IFRS serves the private sector....

  2. Current state of the art of vision based SLAM

    Science.gov (United States)

    Muhammad, Naveed; Fofi, David; Ainouz, Samia

    2009-02-01

    The ability of a robot to localise itself and simultaneously build a map of its environment (Simultaneous Localisation and Mapping or SLAM) is a fundamental characteristic required for autonomous operation of the robot. Vision Sensors are very attractive for application in SLAM because of their rich sensory output and cost effectiveness. Different issues are involved in the problem of vision based SLAM and many different approaches exist in order to solve these issues. This paper gives a classification of state-of-the-art vision based SLAM techniques in terms of (i) imaging systems used for performing SLAM which include single cameras, stereo pairs, multiple camera rigs and catadioptric sensors, (ii) features extracted from the environment in order to perform SLAM which include point features and line/edge features, (iii) initialisation of landmarks which can either be delayed or undelayed, (iv) SLAM techniques used which include Extended Kalman Filtering, Particle Filtering, biologically inspired techniques like RatSLAM, and other techniques like Local Bundle Adjustment, and (v) use of wheel odometry information. The paper also presents the implementation and analysis of stereo pair based EKF SLAM for synthetic data. Results prove the technique to work successfully in the presence of considerable amounts of sensor noise. We believe that state of the art presented in the paper can serve as a basis for future research in the area of vision based SLAM. It will permit further research in the area to be carried out in an efficient and application specific way.

  3. Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?

    Directory of Open Access Journals (Sweden)

    Stephen Agnew

    2010-12-01

    Full Text Available This paper identifies trends in secondary school accounting participation and achievement during the firstfive years of the full implementation of the National Certificate of Educational Achievement (NCEA in NewZealand schools. NCEA marks a shift from a norm-referenced assessment regime to standards-basedassessment. Literature suggests that standards-based assessment increases the academic performance ofminority ethnic groups (such as Maori and Pacific Island students, and low socio-economic status (SESstudents. The author pays particular attention to these groups and his analysis reveals some interestingresults: in accounting, the NCEA has not met expectations for these students. From 2004 to 2008, thenumber of low SES accounting students has dropped, as has the number of accounting standards entered andthe rates of achievement. Likewise, there has been no significant improvement in the academic performanceof Maori students taking accounting standards, while Pacific Island students have experienced a significantdecrease in achievement. The author also discusses how studying high school accounting impacts on tertiarylevel study and offers some future implications of this research.

  4. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

    NARCIS (Netherlands)

    Peytcheva, M.; Majoor, G.C.M. (Barbara); Wright, A.M.

    2014-01-01

    Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard influences auditors' cognitive motivations and demand for audit

  5. The adoption of ‘International Accounting Standard (IAS 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries?

    Directory of Open Access Journals (Sweden)

    Prem W.S. Yapa

    2015-09-01

    Full Text Available This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS with local standards in selected countries. The article approaches the research in two stages. The first stage concerns the findings and analysis relating to the general impact of the IFRS standards on Singapore and Malaysia. Findings reveal that respondents expressed reservations about cited IFRS adoption benefits, including increases of foreign investment and equity cost reductions; and stakeholder confidence has been eroded by the complex harmonising of principles-based ‘fair value’ requirements. Debate continues on the application of IFRS regarding standards on financial instruments, real estate and agriculture. Our qualitative research methodology of survey uses institutional theory and stakeholder theory for analysis. The second stage posits further research for IAS12 Income Taxes, given accounting standards are one starting point for tax compliance, and that income taxes form part of financial statements. A test questionnaire was prepared and industry respondents were asked questions on the extent of IAS12’s challenges to practitioners in Australia.

  6. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Science.gov (United States)

    2013-07-16

    ... ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 45... Loughan, Assistant Director, no later than one week prior to the hearing. Ms. Loughan can be reached...

  7. Measles virus-induced immunosuppression in SLAM knock-in mice.

    Science.gov (United States)

    Koga, Ritsuko; Ohno, Shinji; Ikegame, Satoshi; Yanagi, Yusuke

    2010-05-01

    Measles virus (MV) causes transient severe immunosuppression in patients, which may lead to secondary viral and bacterial infections, largely accounting for measles-related morbidity and mortality. MV is known to infect immune cells by using the human signaling lymphocyte activation molecule (SLAM; also called CD150) as a cellular receptor, but the mechanism by which MV causes immunosuppression is not well understood. We show that MV infection of SLAM knock-in mice, in which the V domain of mouse SLAM was replaced by the V domain of human SLAM, crossed with alpha/beta-interferon receptor knockout mice, reproduced many immunological alterations observed in human patients. These included lymphopenia, inhibition of T-cell proliferation and antibody production, increased production of the Th2 cytokine interleukin-4 (IL-4) and the immunosuppressive cytokine IL-10, and suppression of contact hypersensitivity. Gross redistribution of lymphocytes among lymphoid tissues was not apparent in infected mice, nor was an increase of regulatory T cells. The numbers of lymphocytes in lymph nodes remained almost unchanged after MV infection, despite enhanced apoptosis, suggesting that lymph nodes were replenished with lymphocytes from the peripheral blood, which may have contributed to the observed lymphopenia in the spleen. Blocking of IL-10 by use of an anti-IL-10 receptor antibody ameliorated suppression of contact hypersensitivity in infected mice. These results indicate that SLAM knock-in mice lacking the expression of the alpha/beta-interferon receptor serve as a useful small animal model with which to elucidate MV-induced immunosuppression.

  8. Feature Selection Criteria for Real Time EKF-SLAM Algorithm

    Directory of Open Access Journals (Sweden)

    Fernando Auat Cheein

    2010-02-01

    Full Text Available This paper presents a seletion procedure for environmet features for the correction stage of a SLAM (Simultaneous Localization and Mapping algorithm based on an Extended Kalman Filter (EKF. This approach decreases the computational time of the correction stage which allows for real and constant-time implementations of the SLAM. The selection procedure consists in chosing the features the SLAM system state covariance is more sensible to. The entire system is implemented on a mobile robot equipped with a range sensor laser. The features extracted from the environment correspond to lines and corners. Experimental results of the real time SLAM algorithm and an analysis of the processing-time consumed by the SLAM with the feature selection procedure proposed are shown. A comparison between the feature selection approach proposed and the classical sequential EKF-SLAM along with an entropy feature selection approach is also performed.

  9. Bearing-Only SLAM: Stochastic Triangulation Method

    Directory of Open Access Journals (Sweden)

    Grau-Saldes Antoni

    2013-04-01

    Full Text Available El SLAM (simultaneous localization and mapping es una técnica en la cual un robot o vehículo autónomo opera en un entorno a priori desconocido, utilizando únicamente sus sensores de abordo, mientras construye un mapa de su entorno, el cual utiliza al mismo tiempo para localizarse. Los sensores tienen un gran impacto en los algoritmos usados en SLAM. Enfoques recientes se están centrando en el uso de cámaras como sensor principal, ya que generan mucha información y están bien adaptadas para su aplicación en sistemas embebidos: son ligeras, baratas y ahorran energía. Sin embargo, a diferencia de los sensores de rango, los cuales proveen información angular y de rango, una cámara es un sensor proyectivo que mide el ángulo(bearing respecto a los elementos de la imagen, por lo que la profundidad o rango no puede ser obtenida mediante una sola medición. Lo anterior ha motivado la aparición de una nueva familia de métodos en SLAM: los métodos de SLAM basados en sensores angulares, los cuales están principalmente basados en técnicas especiales para la inicialización de características en el sistema, permitiendo el uso de sensores angulares (como cámaras en SLAM. Este artículo presenta un método práctico para la inicialización de nuevas características en sistemas de SLAM basados en sensores angulares. El método propuesto implementa mediante un retardo una técnica de triangulación estocástica para definir una hipótesis para la profundidad inicial de las características. Para mostrar el desempeño del método propuesto se presentan resultados experimentales con simulaciones y también se presentan dos casos de aplicación para escenarios con datos reales procedentes de distintos sensores angulares.

  10. 基于自适应渐消 EKF 的 FastSLAM 算法%FastSLAM algorithm based on adaptive fading extended Kalman filter

    Institute of Scientific and Technical Information of China (English)

    刘丹; 段建民; 于宏啸

    2016-01-01

    快速同时定位与建图(fast simultaneous localization and mapping,FastSLAM)算法的采样过程会带来粒子退化问题,为了改进算法的性能,提高估计精度,从研究粒子滤波的建议分布函数出发,提出基于自适应渐消扩展卡尔曼滤波(adaptive fading extended Kalman filter,AFEKF)的 FastSLAM 算法。该算法基于 FastSLAM的基本框架,利用 AFEKF 产生一种参数可自适应调节的建议分布函数,使其更接近移动机器人的后验位姿概率分布,减缓粒子集的退化。因此在同等粒子数的情况下,该算法有效提高了 SLAM 精度,以此减少所使用的粒子数,降低算法的复杂度。基于模拟器和标准数据集的实验仿真结果验证了该算法的有效性。%Sampling process often causes particle degradation in fast simultaneous localization and mapping (FastSLAM).From the point view of the proposal distribution function,a method named the FastSLAM based on adaptive fading extended Kalman filter is proposed to improve the performance of the algorithm and increase estimation accuracy.It uses the adaptive fading extended Kalman filter (AFEKF)to compute proposal distribu-tion based on the basic framework of FastSLAM,then this proposal distribution is more close to the posterior position of the mobile robot and the degree of particle degradation is reduced.In the case of the same number of particles,the algorithm can effectively improve the accuracy of SLAM.Hence it can reduce the number of parti-cles used in the algorithm and the complexity of the algorithm.The validity of the proposed algorithm is verified by the experimental simulation results based on the simulator and the standard data set.

  11. Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

    Directory of Open Access Journals (Sweden)

    Seldüz Hakan

    2016-01-01

    Full Text Available This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn’t given in vocational schools although these standards structure the whole accounting process. A survey is conducted over students of the related vocational school in Aksaray University. The results indicate no significant difference on students’ perceptions in terms of their school year, high school type, job or internship experience and intention to perform the profession after graduation. These results can be traced to inadequacy of present curriculums and internship programs which can’t create a difference. Based on the results, the content of internship applications is rearranged and an optional subject named as “Accounting and Reporting Standards” is established.

  12. Monocular Vision SLAM for Indoor Aerial Vehicles

    Directory of Open Access Journals (Sweden)

    Koray Çelik

    2013-01-01

    Full Text Available This paper presents a novel indoor navigation and ranging strategy via monocular camera. By exploiting the architectural orthogonality of the indoor environments, we introduce a new method to estimate range and vehicle states from a monocular camera for vision-based SLAM. The navigation strategy assumes an indoor or indoor-like manmade environment whose layout is previously unknown, GPS-denied, representable via energy based feature points, and straight architectural lines. We experimentally validate the proposed algorithms on a fully self-contained microaerial vehicle (MAV with sophisticated on-board image processing and SLAM capabilities. Building and enabling such a small aerial vehicle to fly in tight corridors is a significant technological challenge, especially in the absence of GPS signals and with limited sensing options. Experimental results show that the system is only limited by the capabilities of the camera and environmental entropy.

  13. A Discussion of Change Theory, System Theory, and State Designed Standards and Accountability Initiatives.

    Science.gov (United States)

    McNeal, Larry; Christy, W. Keith

    This brief paper is a presentation that preceeded another case of considering the ongoing dialogue on the advantages and disadvantages of centralized and decentralized school-improvement processes. It attempts to raise a number of questions about the relationship between state-designed standards and accountability initiatives and change and…

  14. 76 FR 50117 - Commission Rules and Forms Related to the FASB's Accounting Standards Codification

    Science.gov (United States)

    2011-08-12

    ... paragraph 305(a) by removing ``FASB, Statement of Financial Accounting Standards No. 52, `Foreign Currency... paragraph 20 (December 1981)'' and adding in its place ``FASB ASC paragraph 830-20-35-3 (Foreign Currency... place ``FASB ASC Topic 830, Foreign Currency Matters''. 0 g. Amend Instruction 4.B. of the...

  15. INTERNATIONAL ACCOUNTING STANDARDS AND THEIR INFLUENCE ON THE MANAGEMENT OF A COMPANY.

    Directory of Open Access Journals (Sweden)

    ANA - MARIA MĂLĂESCU

    2015-03-01

    Full Text Available The accounting standardization process is in progress at international and regional level, more and more countries have reached the same conclusion of enforcing high quality accounting standards like IAS / IFRS. There are various reasons for Romania adopting the international accounting referential most of them subordinated to its central aim, respectively EU accession. In our country the accounting system is subordinated to the taxation system, financing still comes prevalent from banks and very few Romanian companies are listed on foreign capital markets. Romania is an ex-communist emergent country in wich changes in the economic and political environment merely started only after the end of the communist regime in the early 1990s. Many European companies already observed that by enforcing IFRS standards they have access to international capital markets, they could reduce expenses and unroll international transactions easier. It is improbable that a financial reporting, which is not easy understood by all its users, would offer new business opportunities or additional capital.Therefore, a significant number of companies, either voluntarily enforce IFRS standards, or they are pledged by the government to do this.

  16. 75 FR 9493 - Commission Statement in Support of Convergence and Global Accounting Standards

    Science.gov (United States)

    2010-03-02

    ... Accepted Accounting Principles (``U.S. GAAP'') and International Financial Reporting Standards (``IFRS... incorporating IFRS into the financial reporting system for U.S. issuers. FOR FURTHER INFORMATION CONTACT: Eloise.... As a step toward this goal, we continue to encourage the convergence of U.S. GAAP and IFRS and...

  17. Brazil : Report on the Observance of Standards and Codes--Accounting and Auditing

    OpenAIRE

    World Bank

    2013-01-01

    This Report on the Observance of Standards and Codes: Accounting and Auditing (ROSC A&A) has been prepared under the Financial Sector Assessment Program in Brazil. The report assesses the status of implementation of 2005 ROSC A&A policy recommendations, highlights recent improvements in Brazil's corporate financial reporting framework, and sheds light on emerging issues regarding the insti...

  18. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-depreciation of tangible capital assets. 9904.409 Section 9904.409 Federal Acquisition Regulations System COST...—depreciation of tangible capital assets....

  19. Accounting Standardization and Financial Reporting in Public Sector in Albania- Future Challenges

    Directory of Open Access Journals (Sweden)

    Ariana Konomi

    2014-10-01

    Full Text Available The need for improving and strengthening all the links of financial reporting chain not only in private sector but also in public sector, directly contributes to overcome the 2010-2012 global crisis and helps to transform the ongoing period into a global economic growth period. The governments should implement the necessary institutional measures for public sector growth, financial management transparency and accountability.An integral and fondamental element of these agreements is the usage of accruals (according accounting by approving and implementing International Public Sector Accounting Standards (IPSAS, which enable the full disclosure of all the assets, liabilities and conditional liabilities, as a basic issue for real assessment and financial management of public sector, extended monitoring of government debt and liabilities, for their real economic implications. The implementation of accounting standards in public sector of Albania, besides the unification of accounting and financial statements preparation, intends to influence right, qualitative and long term decision-making, at all government levels; to increase the effectiveness and efficiency of financial resources; formalize the economy and better fight the phenomena of corruption, fraud, money laundering or fundsabuse; improve the level of fiscal transparency to public and integrate or face the global economy.As the main challenge of this sector and also as a process that needs time, financial reporting, requires a continuous reformation of policies, institutions, structures and professionalsKey words: Accounting standartization, financial management/reporting, public sector.

  20. THE PARTICIPATION OF INTERNATIONAL ENTITIES ON THE PUBLIC CONSULTATION PROCESS OF PUBLIC INTERNATIONAL ACCOUNTING STANDARD ABOUT INTANGIBLE ASSETS

    OpenAIRE

    2015-01-01

    The public accounting follows the same direction of financial accounting on the search for convergence to international standards, where IFAC is the body responsible for issuing international standards of public accounting. In this context, this study aims to analyze the process of development of the international public accounting standard about public intangible assets. The analysis was performed based on the suggestions available in comment letters sent to the consultation process. As a th...

  1. SLAM - Based Approach to Dynamic Ship Positioning

    Directory of Open Access Journals (Sweden)

    Krzysztof Wrobel

    2014-03-01

    Full Text Available Dynamically positioned vessels, used by offshore industry, use not only satellite navigation but also different positioning systems, often referred to as reference' systems. Most of them use multiple technical devices located outside the vessel which creates some problems with their accessibility and performance. In this paper, a basic concept of reference system independent from any external device is presented, basing on hydroacoustics and Simultaneous Localization and Mapping (SLAM method. Theoretical analysis of its operability is also performed.

  2. Real-time RGBD SLAM system

    Science.gov (United States)

    Czupryński, BłaŻej; Strupczewski, Adam

    2015-09-01

    A real-time tracking and mapping SLAM system is presented. The developed system uses input from an RGBD sensor and tracks the camera pose from frame to frame. The tracking is based on matched feature points and is performed with respect to selected keyframes. The system is robust and scalable, as an arbitrary number of keyframes can be chosen for visualization and tracking depending on the desired accuracy and speed. The presented system is also a good platform for further research.

  3. Vision Based SLAM in Dynamic Scenes

    Science.gov (United States)

    2012-12-20

    understanding [20), or to improve the system accu- racy and robustness, such as ’ loop closure’ [16), ’re- localization’ [36), and dense depth map...to combine the advantages of omnidirection vision [37] and monocular vision. Castle et al. [5] used multiple cameras distributed freely in a...T. Drummond. Scalable monocular SlAM. In IEEE Proc. of CVPR, volume 1, pages 469-476, 2006. (13) G. Golub. Nume rical methods for solving linea r

  4. Verification of Slam Methods on Ros Platform

    OpenAIRE

    Radovan Sivý; Daniela Perudková

    2016-01-01

    The paper deals with the problem of experimental vehicle concept for 3D SLAM method based on data from Kinect device. One part of the paper describes the design, implementation and description of the physical model of the experimental vehicle. The second describes an odometry representation with a mathematical model of the Ackerman steering as well. Next describes the ROS platform, which was determined to solve complex robotic tasks. Last part of the paper contains to the evaluation of the re...

  5. ANALYSIS OF THE IMPACT OF THE CONVERGENCE PROCESS TO THE INTERNATIONAL ACCOUNTING STANDARDS IN BRAZIL: A STUDY BASED ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION

    OpenAIRE

    2014-01-01

    Recently, a lot of changes in the legislation governing the Brazilian accounting practices initiated the alignment of Brazil to the internationalization process of accounting. In this context, this article aims to verify if the process of convergence to international accounting standards impacted the value relevance of accounting information such as Earnings per Share (LPA) and Equity per Share (PLPA), of the non-financial companies most traded on BM&FBOVESPA. This is done by testing the ...

  6. A Study on Financial Reporting Standards and Accounting Quality- Evidence from China

    Science.gov (United States)

    Liou, Cheng-Hwai

    2013-02-01

    According to institutional theorists, the forms and business models of corporation are mainly shaped by factors such as politics, regulations, social norms and cultures. This paper examines how the International Financial Reporting Standards (IFRS) and institutional environment influence the accounting quality, in response to the threat of political extraction in China. We took mainland China as an example instead in our study, following the accounting quality definition of Barth et al. [2], we found that the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. After testing the Regression model, our empirical research achieved two conclusions: 1) IFRS adoption in China should significantly improve the accounting quality, and 2) IFRS and institutional environment should synthetically influence the quality of accounting as well.

  7. RT-SLAM: A Generic and Real-Time Visual SLAM Implementation

    CERN Document Server

    Roussillon, Cyril; Solà, Joan; Codol, Jean-Marie; Mansard, Nicolas; Lacroix, Simon; Devy, Michel; 10.1007/978-3-642-23968-7_4

    2012-01-01

    This article presents a new open-source C++ implementation to solve the SLAM problem, which is focused on genericity, versatility and high execution speed. It is based on an original object oriented architecture, that allows the combination of numerous sensors and landmark types, and the integration of various approaches proposed in the literature. The system capacities are illustrated by the presentation of an inertial/vision SLAM approach, for which several improvements over existing methods have been introduced, and that copes with very high dynamic motions. Results with a hand-held camera are presented.

  8. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

    Science.gov (United States)

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

    The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

  9. An Efficient Ceiling-view SLAM Using Relational Constraints Between Landmarks

    Directory of Open Access Journals (Sweden)

    Hyukdoo Choi

    2014-01-01

    Full Text Available In this paper, we present a new indoor ‘simultaneous localization and mapping’ (SLAM technique based on an upward-looking ceiling camera. Adapted from our previous work [17], the proposed method employs sparsely-distributed line and point landmarks in an indoor environment to aid with data association and reduce extended Kalman filter computation as compared with earlier techniques. Further, the proposed method exploits geometric relationships between the two types of landmarks to provide added information about the environment. This geometric information is measured with an upward-looking ceiling camera and is used as a constraint in Kalman filtering. The performance of the proposed ceiling-view (CV SLAM is demonstrated through simulations and experiments. The proposed method performs localization and mapping more accurately than those methods that use the two types of landmarks without taking into account their relative geometries.

  10. Using Symmetrical Regions of Interest to Improve Visual SLAM

    NARCIS (Netherlands)

    Kootstra, Geert; Schomaker, Lambertus

    2009-01-01

    Simultaneous Localization and Mapping (SLAM) based on visual information is a challenging problem. One of the main problems with visual SLAM is to find good quality landmarks, that can be detected despite noise and small changes in viewpoint. Many approaches use SIFT interest points as visual landma

  11. SLAM: A Connectionist Model for Attention in Visual Selection Tasks.

    Science.gov (United States)

    Phaf, R. Hans; And Others

    1990-01-01

    The SeLective Attention Model (SLAM) performs visual selective attention tasks and demonstrates that object selection and attribute selection are both necessary and sufficient for visual selection. The SLAM is described, particularly with regard to its ability to represent an individual subject performing filtering tasks. (TJH)

  12. 47 CFR 64.1140 - Carrier liability for slamming.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Carrier liability for slamming. 64.1140 Section 64.1140 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Providers § 64.1140 Carrier liability for slamming. (a) Carrier Liability for Charges. Any...

  13. Signaling lymphocyte activating molecule (SLAM) expression in subacute sclerosing panencephalitis.

    Science.gov (United States)

    Piskin, A Kevser; Akpinar, Pinar; Muftuoglu, Sevda; Anlar, Banu

    2007-08-01

    Signaling lymphocyte activating molecule (SLAM) is a receptor for measles virus which also has immunomodulatory activity. We analyzed SLAM expression in mononuclear cells (MNC) of patients with SSPE (n=7) and control subjects (n=7) from the same population. Native 10% PAGE analysis in cell and brain tissue extracts followed by Western blotting using monoclonal anti-human SLAM showed four types of bands. Differences in the type and amount of SLAM expression were observed between SSPE and control cases. Lymphocytes of SSPE patients showed two types of SLAM bands in comparison to only one in control lymphocytes. Stimulation of cells with lipopolysaccharide (80 u/ml) and concanavalin A (1 microg/ml) in vitro led to the appearance of a second isoform in both groups. Brain homogenates of SSPE patients (n=2) displayed all four types of SLAM isoforms at significantly higher levels than those of control brains (n=2). Our results show native PAGE enables the detection of all SLAM isotypes. The expression of SLAM is increased in lymphocytes, monocytes, and brain tissues of SSPE patients.

  14. AEKF-SLAM: A New Algorithm for Robotic Underwater Navigation

    Directory of Open Access Journals (Sweden)

    Xin Yuan

    2017-05-01

    Full Text Available In this work, we focus on key topics related to underwater Simultaneous Localization and Mapping (SLAM applications. Moreover, a detailed review of major studies in the literature and our proposed solutions for addressing the problem are presented. The main goal of this paper is the enhancement of the accuracy and robustness of the SLAM-based navigation problem for underwater robotics with low computational costs. Therefore, we present a new method called AEKF-SLAM that employs an Augmented Extended Kalman Filter (AEKF-based SLAM algorithm. The AEKF-based SLAM approach stores the robot poses and map landmarks in a single state vector, while estimating the state parameters via a recursive and iterative estimation-update process. Hereby, the prediction and update state (which exist as well in the conventional EKF are complemented by a newly proposed augmentation stage. Applied to underwater robot navigation, the AEKF-SLAM has been compared with the classic and popular FastSLAM 2.0 algorithm. Concerning the dense loop mapping and line mapping experiments, it shows much better performances in map management with respect to landmark addition and removal, which avoid the long-term accumulation of errors and clutters in the created map. Additionally, the underwater robot achieves more precise and efficient self-localization and a mapping of the surrounding landmarks with much lower processing times. Altogether, the presented AEKF-SLAM method achieves reliably map revisiting, and consistent map upgrading on loop closure.

  15. Experimental Investigation of Catamaran Cross-Structure Slamming

    Science.gov (United States)

    1975-09-01

    to Investigate the Three-Dimensional Effects of Slamming," NSRDC Report 3543 (Apr 1971). 8 i Carnahan, B. et al., " Applied Numerical Methods ," Chapter...Tests of Cones to Investigate the Three-Dimensional Effects of Slamming," NSRDC Report 3543 (Apr 1971) 8. Carnahan, B. et al., " Applied Numerical Methods ," Chapter

  16. Accounting and Co-constructing: The Development of a Standard for Electronic Health Records

    DEFF Research Database (Denmark)

    Bossen, Claus

    2011-01-01

    , despite the standard having been conceived and developed in a process of co-construction with clinicians, clinicians did not find it adequate for their work. The analysis argues this was the result of the model of work embedded in the standard coming from a stance from without practice. Subsequently...... a flip-over effect took place in which the model of work became a model for work. Hence, the paper argues that co-constructing processes should not only include users as representatives of a profession, but strive to produce experiences and knowledge from within practice....... for electronic health records on the basis of an application prototype test build on that standard. The analysis shows that inscribed in the standard is an ambition to make staff and health care services more accountable at the cost of more work, loss of overview and fragmentation of patient cases. Significantly...

  17. The role of SLAM family receptors in immune cell signaling.

    Science.gov (United States)

    Ostrakhovitch, Elena A; Li, Shawn S-C

    2006-12-01

    The signaling lymphocyte-activating molecule (SLAM) family immunoreceptors are expressed in a wide array of immune cells, including both T and B lymphocytes. By virtue of their ability to transduce tyrosine phosphorylation signals through the so-called ITSM (immunoreceptor tyrosine-based switch motif) sequences, they play an important part in regulating both innate and adaptive immune responses. The critical role of the SLAM immunoreceptors in mediating normal immune reactions was highlighted in recent findings that SAP, a SLAM-associated protein, modulates the activities of various immune cells through interactions with different members of the SLAM family expressed in these cells. Importantly, mutations or deletions of the sap gene in humans result in the X-linked lymphoproliferative syndrome. In this review, we summarize current knowledge and survey the latest developments in signal transduction events triggered by the activation of SLAM family receptors in different cell types.

  18. Governmental entities accounting: domestic standards and foreign experience of preparation and presentation

    Directory of Open Access Journals (Sweden)

    Ambarchian V.S.

    2015-12-01

    Full Text Available The purpose of research refers to comparison of Ukrainian and the USA standards of preparation and presentation of governmental entities financial reports with the aim of implementation of foreign experience regarding financial data disclosure of a governmental entity activity in domestic reporting system of budgetary resources disposers. In order to achieve the aim the author applied the following general methods of cognition: induction, deduction, analogy, comparison, and historical one. Special economic methods include grouping, tabular, graphical, information and logical analysis. The research resulted in detailed analysis of the standards of the USA governmental entities financial reports presentation and comparison of their statements with domestic governmental accounting standards. As a result of performed research, the key differences in the Ukrainian and the USA rules of presentation of governmental entities financial reports are considered. The author determined the dependence of structure and a public level of the financial reports on the character of the state political and economic systems.

  19. Stereo Visual SLAM for Mobile Robots Navigation

    OpenAIRE

    Moreno Dueñas, Francisco Ángel

    2015-01-01

    Esta tesis está enfocada a la combinación de los campos de la robótica móvil y la visión por computador, con el objetivo de desarrollar métodos que permitan a un robot móvil localizarse dentro de su entorno mientras construye un mapa del mismo, utilizando como única entrada un conjunto de imágenes. Este problema se denomina SLAM visual (por las siglas en inglés de "Simultaneous Localization And Mapping") y es un tema que aún continúa abierto a pesar del gran esfuerzo investigador realizado en...

  20. Verification of Slam Methods on Ros Platform

    Directory of Open Access Journals (Sweden)

    Radovan Sivý

    2016-09-01

    Full Text Available The paper deals with the problem of experimental vehicle concept for 3D SLAM method based on data from Kinect device. One part of the paper describes the design, implementation and description of the physical model of the experimental vehicle. The second describes an odometry representation with a mathematical model of the Ackerman steering as well. Next describes the ROS platform, which was determined to solve complex robotic tasks. Last part of the paper contains to the evaluation of the results of 3D mapping and localization in unknown space.

  1. ACCOUNTING STANDARD SETTING IN THE INTERNATIONAL ARENA: UPDATE ON THE CONVERGENCE PROJECT

    Directory of Open Access Journals (Sweden)

    Bonaci Carmen Giorgiana

    2012-07-01

    Full Text Available Our paper contributes to the literature on international accounting by focusing on the standard setting process. As documented by research literature, accounting regulation can enhance corporate governance (Melis and Carta, 2010, corporate reporting being expected to reduce information asymmetry. Based on accounting research and trade literature we first synthesize recent evolutions in the international accounting arena. We therefore position our study within current realities significantly marked by uncertainty in relation to the world wide globalization process. The objective of our paper is to perform an analysis that would help assess further developments of the convergence project. This is done by looking at the current status of the projects being developed under the IASB –FASB collaboration, as well as by developing a comparison between IFRS and US GAAP. The employed research methodology relies on analyzing data provided through the IASB and the FASB’s websites, as well as other official documents being issued by the two Boards. The assessment of the projects was done by reviewing exposure documents and monitoring the Boards’ deliberations, while the developed comparison requires accounting regulations content analysis. Concluding upon the Boards’ ongoing projects, we might identify areas in which convergence seems to be quite close (such as revenue recognition and leasing, but also areas in which convergence becomes even more challenging (such as financial instruments or the particular case of offsetting. Similar to other studies being developed within accounting research and trade literature (SEC 2011: 8 we may conclude that, generally, US GAAP present more detailed, specific requirements than IFRS.

  2. Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil

    Directory of Open Access Journals (Sweden)

    André Aroldo Freitas de Moura

    2016-01-01

    Full Text Available ABSTRACT This research investigates the impact of changes in debt ratios of Brazilian firms due to the IFRS adoption. We make a comparison between the forecast of the time-series of debt ratios accounted until 2007 for the span from 2008 to the first quarter of 2015 with those effectively accounted from 2008 to the first quarter of 2015 derived from the new accounting standard. The research utilizes SARIMAX model and Chow’s (1960 structural break forecast test, controlling for changes originating from the macroeconomic environment as well. We find evidence of significant changes in the debt ratio towards both higher and lower debt with predominance of greater ratios. This result is consistent with past literature in Europe, Australia and New Zealand. Nevertheless, we do not find evidence of a structural break in the Financial Dependency ratio. Moreover, there is no evidence of any distinct effects across different industries. The research provides new evidence confirming the informational effects of IFRS by utilizing a robust time-series model with macroeconomic controls in an innovative approach towards the accounting environment.

  3. Consonant-vowel interactions in Modern Standard Latvian: a representational and constraint-based account

    Directory of Open Access Journals (Sweden)

    Olga Urek

    2016-07-01

    Full Text Available In this article I provide a representational and a constraint-based analysis of four interacting palatalization processes operative in Modern Standard Latvian: velar affrication, velar palatalization, yod-palatalization and front vowel raising. The main advantage of the representational account developed here is that it treats all of the mentioned Latvian processes as strictly assimilatory, and at the same time avoids purely stipulative mechanisms characteristic of many feature-geometric approaches to cross-category interactions. The article also contributes to the debate on the role of geometric subsegmental representations in constraint-based computational models, by demonstrating that a principled account of locality, transparency and blocking effects in Latvian palatalization requires the reference to hierarchical autosegmental structures.

  4. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

    NARCIS (Netherlands)

    Peytcheva, M.; Wright, A.M.; Majoor, G.C.M. (Barbara)

    2014-01-01

    Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard influences auditors' cognitive motivations and demand for audit eviden

  5. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

    NARCIS (Netherlands)

    Peytcheva, M.; Majoor, G.C.M. (Barbara); Wright, A.M.

    2014-01-01

    Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard influences auditors' cognitive motivations and demand for audit eviden

  6. AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

    Science.gov (United States)

    Reinstein, A; Dery, R J

    1999-10-01

    The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

  7. The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures

    Directory of Open Access Journals (Sweden)

    Jonas da Silva Oliveira

    2015-06-01

    Full Text Available This study examines the quantitative impact of the first-time adoption of the Portuguese Accounting Standardization System on individual annual reports of Portuguese unlisted companies in the cork and olive tree culture sector. Findings indicate that the items which showed significant changes in the transition from the previous accounting frame of reference to the Portuguese Accounting Standardization System are mainly those regarding to biological assets, inventories, liabilities, current ratio, and return on assets. The adoption of the Portuguese Accounting Standardization System has led generally to less conservative accounting practices, indicating that characteristics of code-law countries such as cultural aspects and country enforcement regimes did not influence the adoption of IAS/IFRS-based accounting standards by Portuguese unlisted companies in the cork and olive tree culture sectors.

  8. A Hybrid Data Association Approach for SLAM in Dynamic Environments

    Directory of Open Access Journals (Sweden)

    Baifan Chen

    2013-02-01

    Full Text Available Data association is critical for Simultaneous Localization and Mapping (SLAM. In a real environment, dynamic obstacles will lead to false data associations which compromise SLAM results. This paper presents a simple and effective data association method for SLAM in dynamic environments. A hybrid approach of data association based on local maps by combining ICNN and JCBB algorithms is used initially. Secondly, we set a judging condition of outlier features in association assumptions and then the static and dynamic features are detected according to spatial and temporal difference. Finally, association assumptions are updated by filtering out the dynamic features. Simulations and experimental results show that this method is feasible.

  9. Short Large-Amplitude Magnetic Structures (SLAMS) at Venus

    Science.gov (United States)

    Collinson, G. A.; Wilson, L. B.; Sibeck, D. G.; Shane, N.; Zhang, T. L.; Moore, T. E.; Coates, A. J.; Barabash, S.

    2012-01-01

    We present the first observation of magnetic fluctuations consistent with Short Large-Amplitude Magnetic Structures (SLAMS) in the foreshock of the planet Venus. Three monolithic magnetic field spikes were observed by the Venus Express on the 11th of April 2009. The structures were approx.1.5->11s in duration, had magnetic compression ratios between approx.3->6, and exhibited elliptical polarization. These characteristics are consistent with the SLAMS observed at Earth, Jupiter, and Comet Giacobini-Zinner, and thus we hypothesize that it is possible SLAMS may be found at any celestial body with a foreshock.

  10. Business combinations under common control in International Financial Reporting Standards – is authoritative accounting guidance needed?

    Directory of Open Access Journals (Sweden)

    Magdalena Janowicz

    2017-09-01

    Full Text Available Business combinations under common control in International Financial Reporting Standards – is authoritative accounting guidance needed? The purpose of the article is to answer the question if a separate standard (IFRS is needed for business combinations under common control (BCUCC, which are not governed by any IFRS as the moment. In such cases, the approach resulting from IAS 8 should apply to them, which allows the use of national regulations to account for BCUCC. The authoress shortly described the theoretical issues related to the subject and presented the results of empirical research that verified the practical aspects of the problem. The research methodology involves a literature and legal act analysis, content analysis of financial statements, as well as deductive and inductive reasoning. On the basis of the gathered data the authoress concluded that even the existence of necessary regulations in national GAAPs does not guarantee that all the requirements related to the qualitative characteristics of the reported information are met and, as such, the main objectives for which IFRS were developed may not be met. As such, the authoritative guidance proves necessary. Very little research on the subject was published, thus, this paper may provide some additional guidance as to what issues related to BCUCC should receive particular attention.

  11. RECOGNITION AND VALUATION OF BIOLOGICAL ASSETS IN TOURISM AREA. INTERNATIONAL ACCOUNTING STANDARDS

    Directory of Open Access Journals (Sweden)

    Mirela NICHITA

    2009-06-01

    Full Text Available Consistent with the Financial Reporting Standards Board's international convergence and harmonization policy it is proposed that a new accounting regime will prescribe the financial reporting practice and minimum disclosure requirements for agricultural activities, including the fair value of biological assets. In any financial report, the inclusion of biological assets may confuse the reality of the income profit and the wealth profit. There are many reasons it may provide misleading figures, the most obvious would be because the entity may have reported the value of heritage properties that do not actually generate any income but rather they are properties, which actually generate expenses for the entity, for example in maintenance costs. For any regime that requires entities to account and report on biological assets there should be a clear classification system that takes into account the different types of ownership structures in a society. Therefore in Romania, it is important that any financial reporting regime on biological assets should provide for the difference between business assets and cultural assets.

  12. PENGARUH ANTI-SLAMMING BULBOUS BOW TERHADAP GERAKAN SLAMMING PADA KAPAL PERINTIS 200 DWT

    OpenAIRE

    Muhammad Iqbal; Good Rindo

    2016-01-01

    Analisis seakeeping (kemampuan olah gerak kapal) merupakan aspek penting dalam perancangan kapal. Berdasarkan analisis tersebut, dapat diketahui batas operasional dari sebuah kapal. Salah satunya adalah dapat mengetahui kemampuan kapal pada tinggi gelombang signifikan (Hs) tertentu. Memodifikasi bentuk haluan kapal dengan membuat dasar dari haluan tersebut lebih rendah dibandingkan dengan dasar lambung kapal nya (dibawah garis baseline kapal) dinamakan Anti-Slamming Bow. Pada penelitian ini, ...

  13. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  14. SLAM family receptors and the SLAM-associated protein (SAP) modulate T cell functions.

    Science.gov (United States)

    Detre, Cynthia; Keszei, Marton; Romero, Xavier; Tsokos, George C; Terhorst, Cox

    2010-06-01

    One or more of the signaling lymphocytic activation molecule (SLAM) family (SLAMF) of cell surface receptors, which consists of nine transmembrane proteins, i.e., SLAMF1-9, are expressed on most hematopoietic cells. While most SLAMF receptors serve as self-ligands, SLAMF2 and SLAMF4 use each other as counter structures. Six of the receptors carry one or more copies of a unique intracellular tyrosine-based switch motif, which has high affinity for the single SH2-domain signaling molecules SLAM-associated protein and EAT-2. Whereas SLAMF receptors are costimulatory molecules on the surface of CD4+, CD8+, and natural killer (NK) T cells, they also involved in early phases of lineage commitment during hematopoiesis. SLAMF receptors regulate T lymphocyte development and function and modulate lytic activity, cytokine production, and major histocompatibility complex-independent cell inhibition of NK cells. Furthermore, they modulate B cell activation and memory generation, neutrophil, dendritic cell, macrophage and eosinophil function, and platelet aggregation. In this review, we will discuss the role of SLAM receptors and their adapters in T cell function, and we will examine the role of these receptors and their adapters in X-linked lymphoproliferative disease and their contribution to disease susceptibility in systemic lupus erythematosus.

  15. SLAM family receptors and SAP adaptors in immunity.

    Science.gov (United States)

    Cannons, Jennifer L; Tangye, Stuart G; Schwartzberg, Pamela L

    2011-01-01

    The signaling lymphocyte activation molecule (SLAM)-associated protein, SAP, was first identified as the protein affected in most cases of X-linked lymphoproliferative (XLP) syndrome, a rare genetic disorder characterized by abnormal responses to Epstein-Barr virus infection, lymphoproliferative syndromes, and dysgammaglobulinemia. SAP consists almost entirely of a single SH2 protein domain that interacts with the cytoplasmic tail of SLAM and related receptors, including 2B4, Ly108, CD84, Ly9, and potentially CRACC. SLAM family members are now recognized as important immunomodulatory receptors with roles in cytotoxicity, humoral immunity, autoimmunity, cell survival, lymphocyte development, and cell adhesion. In this review, we cover recent findings on the roles of SLAM family receptors and the SAP family of adaptors, with a focus on their regulation of the pathways involved in the pathogenesis of XLP and other immune disorders.

  16. A comparison of SLAM and SCIPUFF using SEADEX tracer data

    Energy Technology Data Exchange (ETDEWEB)

    Atchison, M.K.

    1999-07-01

    The transport and diffusion models SCIPUFF (Second-order Closure Integrated Puff) and SLAM (Short-range Layered Atmospheric Model) were compared against each other using the land-sea breeze tracer data set SEADEX (The Shoreline Environment Atmospheric Dispersion Experiment). Predicted concentrations from both of these models were compared to observed concentrations at distances up to 15 km from a source for two of nine SEADEX releases. Emphasis was placed on a comparison of model output produced using various types of weather data (surface and upper-air). For the SEADEX release 1, SLAM was better at predicting the peak concentrations while SCIPUFF did a better job of predicting the overall plume widths. For SEADEX release 6, both SCIPUFF and SLAM performed similarly. However, SLAM moved the plume too fast compared to SCIPUFF and the actual observed plume location.

  17. EKF - SLAM based navigation system for an AUV

    CSIR Research Space (South Africa)

    Matsebe, O

    2008-11-01

    Full Text Available SLAM is the process by which a robot builds a map of the environment and concurrently localise its position within the map. Solving this problem will render the robot truly autonomous...

  18. International financial reporting standards and American generally accepted accounting principles: the convergence lessons

    Directory of Open Access Journals (Sweden)

    Ruslana Kuzina

    2015-05-01

    Full Text Available This article provides an overview of the International Financial Reporting Standards (IFRS adopting process in different countries. Special attention has been paid to the processes taking place in the United States. In recent years there have been numerous attempts to assess the impact of IFRS on the developed and developing capital markets, and to use the results of this assessment as arguments in the debate about the effectiveness of regulation of corporate reporting, in particular about the introduction of a mandatory requirement to use global accounting standards. Two main regulatory bodies inthe corporate reporting area in the world – The U. S. Securities and Exchange Commission (SEC and the Board of Trustees of the IFRS Foundation – use the results of academic research based on empirical observations of IFRS use onwards from 2005 to support its position on possible benefits from the introduction of global reporting standards and recommendations on different approaches to the practical implementation of this idea. Analysis of the preparatory process for the adoption of IFRS in the United States is required for error analysis of IFRS implementation in Ukraine.

  19. The adoption of ‘International Accounting Standard (IAS) 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries?

    OpenAIRE

    Prem W.S. Yapa; Diane Kraal; Mahesh Joshi

    2015-01-01

    This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS) with local standards in selected countries. The article approaches the research in two stages. The first stage concerns the findings and analysis relating to the general impact of the IFRS standards on Singapore and Malaysia. Findings reveal that respondents expressed reservations about cited IFRS adoption benefits...

  20. SÜRDÜRÜLEBİLİRLİK MUHASEBESİ STANDARTLARI KURULU - SUSTAINABILITY ACCOUNTING STANDARDS BOARD

    Directory of Open Access Journals (Sweden)

    Çağatay AKARÇAY

    2014-07-01

    Full Text Available ÖzetSürdürülebilirlik eski bir terim olmasına rağmen, iş dünyasındaki gelişmeler ve artan rekabet sebebiyledevamlılıklarını güvenceye almak isteyen işletmeler açısından yeniden önem kazanmıştır. Sürdürülebilirlik,ekonomik, çevresel ve toplumsal olmak üzere üç boyuttan oluşur. Sürdürülebilirlik yaklaşımı bu üç boyutunişletme stratejilerine dahil edilmesini ve bu üç boyutla ilgili performansın raporlanmasını gerektirir.Sürdürülebilirlik muhasebesi ve raporlaması finansal muhasebenin tamamlayıcısı olarak kabul edilebilir.Finansal bilgi ve sürdürülebilirlik bilgisi birlikte kullanıldığında işletmenin değer yaratma ve performansıhakkında eksiksiz görünüm sunar. Bu çalışmanın amacı sektöre özel sürdürülebilirlik muhasebesistandartları oluşturan Sürdürülebilirlik Muhasebesi Standartları Kurulu hakkında bilgi sunmak ve nispetenyeni olan bu kuruluşla ilgili Türkçe literatüre katkı sağlamaktır.AbstractAlthough sustainability is an old concept, developments in the business world and increasedcompetition have caused the business entities to refocus on this concept in order to safeguard theircontinuity. Sustainability consists of three dimensions, economic, environmental, and social. Sustainabilityapproach requires the integration of these dimensions into business strategies and the reporting theperformance of business activities related to these three dimensions. Sustainability accounting and reportingcan be considered as a complement to financial accounting. When used together, financial informationand sustainability information can provide a complete view of the performance and value creation of acorporation. This paper aims to provide information regarding the Sustainability Accounting StandardsBoard that provides industry specific sustainability accounting standards and to contribute to the Turkishliterature regarding this relatively new organization.

  1. A Highest Order Hypothesis Compatibility Test for Monocular SLAM

    Directory of Open Access Journals (Sweden)

    Edmundo Guerra

    2013-08-01

    Full Text Available Simultaneous Location and Mapping (SLAM is a key problem to solve in order to build truly autonomous mobile robots. SLAM with a unique camera, or monocular SLAM, is probably one of the most complex SLAM variants, based entirely on a bearing-only sensor working over six DOF. The monocular SLAM method developed in this work is based on the Delayed Inverse-Depth (DI-D Feature Initialization, with the contribution of a new data association batch validation technique, the Highest Order Hypothesis Compatibility Test, HOHCT. The Delayed Inverse-Depth technique is used to initialize new features in the system and defines a single hypothesis for the initial depth of features with the use of a stochastic technique of triangulation. The introduced HOHCT method is based on the evaluation of statistically compatible hypotheses and a search algorithm designed to exploit the strengths of the Delayed Inverse- Depth technique to achieve good performance results. This work presents the HOHCT with a detailed formulation of the monocular DI-D SLAM problem. The performance of the proposed HOHCT is validated with experimental results, in both indoor and outdoor environments, while its costs are compared with other popular approaches.

  2. A Highest Order Hypothesis Compatibility Test for Monocular SLAM

    Directory of Open Access Journals (Sweden)

    Edmundo Guerra

    2013-08-01

    Full Text Available Simultaneous Location and Mapping (SLAM is a key problem to solve in order to build truly autonomous mobile robots. SLAM with a unique camera, or monocular SLAM, is probably one of the most complex SLAM variants, based entirely on a bearing-only sensor working over six DOF. The monocular SLAM method developed in this work is based on the Delayed Inverse-Depth (DI-D Feature Initialization, with the contribution of a new data association batch validation technique, the Highest Order Hypothesis Compatibility Test, HOHCT. The Delayed Inverse-Depth technique is used to initialize new features in the system and defines a single hypothesis for the initial depth of features with the use of a stochastic technique of triangulation. The introduced HOHCT method is based on the evaluation of statistically compatible hypotheses and a search algorithm designed to exploit the strengths of the Delayed Inverse-Depth technique to achieve good performance results. This work presents the HOHCT with a detailed formulation of the monocular DI-D SLAM problem. The performance of the proposed HOHCT is validated with experimental results, in both indoor and outdoor environments, while its costs are compared with other popular approaches.

  3. Two Measures for Enhancing Data Association Performance in SLAM

    Directory of Open Access Journals (Sweden)

    Wu Zhou

    2014-01-01

    Full Text Available Data association is one of the key problems in the SLAM community. Several data association failures may cause the SLAM results to be divergent. Data association performance in SLAM is affected by both data association methods and sensor information. Two measures of handling sensor information are introduced herein to enhance data association performance in SLAM. For the first measure, truncating strategy of limited features, instead of all matched features, is used for observation update. These features are selected according to an information variable. This truncating strategy is used to lower the effect of false matched features. For the other measure, a special rejecting mechanism is designed to reject suspected observations. When the predicted robot pose is obviously different from the updated robot pose, all observed sensor information at this moment is discarded. The rejecting mechanism aims at eliminating accidental sensor information. Experimental results indicate that the introduced measures perform well in improving the stability of data association in SLAM. These measures are of extraordinary value for real SLAM applications.

  4. The Effect of the International Accounting Standards on the Related Party Transactions Disclosure

    Directory of Open Access Journals (Sweden)

    Stauropoulos Antonios

    2011-01-01

    Full Text Available Problem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs, which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using a value relevance approach. Results: From 2002-2007, we find that the reported earnings of firms selling goods or assets to related parties exhibit a lower valuation coefficient than those of firms in Greece without such transactions. This result is not observed during 2005-2007 after a new fair value measurement rule for RPTs came into effect. Conclusion: Our evidence suggests that the new RPT regulation in Greece is perceived to be effective at reducing the potential misuse of RPTs for earnings management purposes. Since RPTs have been the subject of numerous scandals in North America, our evidence from the Greek stock markets suggests that new RPT accounting standards could prove an efficient solution to this issue.

  5. Adoption of the International Accounting Standard by Small and Medium-Sized Entities and its Effects on Credit Granting

    National Research Council Canada - National Science Library

    Enrico Dalla Riva; Bruno Meirelles Salotti

    2015-01-01

    This research examines the relationship between the adoption of the international accounting standard by small and medium-sized entities in Brazil and the cost of credit granted by financial institutions...

  6. THE PROBLEM OF THE FINALITY OF WORSHIP AND THE STANDARD THOMISTIC ACCOUNT

    Directory of Open Access Journals (Sweden)

    Francisco J. Romero Carrasquillo

    2013-11-01

    Full Text Available This paper is an attempt to introduce the issue of the finality of religious worship into the analytical Thomist tradition. It aims to develop a response, based on an analysis of St. Thomas Aquinas’s texts, to the following questions: What is the end of worship? Why do we worship God? What benefit does God derive from our worship? Alternatively, perhaps, is it not ourselves, rather than God, who are the beneficiaries of our own worship? The paper aims to develop what may be called the ‘Standard Thomistic Account’ as a solution to this problem. In the first part (II, the paper examines the problem of the finality of worship within the context of Classical Theism. Part II presents the current state of the problem in the contemporary secondary literature concerning this issue. In the third part (III, the paper focuses on Cajetan’s version of the Standard Thomistic Account, and shows in which aspects it is in need of more nuance to be able to portray Aquinas’ complete solution. Finally, Part IV proposes a careful and faithful reading of the texts and lays out the foundations for a new and more nuanced solution to the problem.

  7. Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

    Science.gov (United States)

    Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

    2015-01-01

    The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

  8. Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

    Science.gov (United States)

    Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

    2015-01-01

    The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

  9. Meeting Threshold Learning Standards through Self-Management in Group Oral Presentations: Observations on Accounting Postgraduate Students

    Science.gov (United States)

    Shauki, Elvia R.; Benzie, Helen

    2017-01-01

    This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students' oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in…

  10. 基于组合EKF的自主水下航行器SLAM%SLAM of AUV Based on the Combined EKF

    Institute of Scientific and Technical Information of China (English)

    王宏健; 王晶; 边信黔; 傅桂霞

    2012-01-01

    A simultaneous localization and mapping (SLAM) algorithm based on the combined EKF (extended Kalman filter) of Sage-Husa adaptive EKF and strong tracking EKF is presented to solve the decrease of filtering accuracy of standard EKF when the statistical characteristics of noise are not accurate and the model builded can not match with the actual one completely. Firstly, the dynamic model, feature model and sensor measurement model of AUV (autonomous underwater vehicle) are set up. Then, feature extraction is implemented through Hough transform, and SLAM of AUV is realized with the combined EKF eventually. Simulation with trial data shows that the described method reduces the influence of both the time-variance of statistical characteristics of noise and the inaccuracy of model, and enhances the accuracy and robustness of SLAM system.%针对标准扩展卡尔曼滤波(EKF)在噪声统计特性不准确、系统模型与实际模型无法完全匹配情况下滤波精度严重下降的问题,提出了一种基于Sage-Husa自适应EKF和强跟踪EKF组合的SLAM(同步定位与地图构建)算法.首先建立了AUV(自主水下航行器)的动力学模型、特征模型以及传感器的测量模型,然后通过Hough变换进行特征提取,最终采用组合EKF实现了自主水下航行器的同步定位与地图构建.海试数据仿真试验表明本文所提方法降低了噪声统计特性时变以及模型不精确对系统的影响,提高了SLAM系统的精确性和鲁棒性.

  11. Technology standard-setting under the lens of global administrative law : Accountability, participation and transparency of standard-setting organizations

    NARCIS (Netherlands)

    Kanevskaia, Olia

    2016-01-01

    The role of transnational non-governmental bodies in international standardization has often been in the limelight of recent academic discussions. While standards developed by Standard-Setting Organizations (SSOs) are typically non-binding, they can nevertheless acquire an obligatory character, eith

  12. Starworld: Preparing Accountants for the Future: A Case-Based Approach to Teach International Financial Reporting Standards Using ERP Software

    Science.gov (United States)

    Ragan, Joseph M.; Savino, Christopher J.; Parashac, Paul; Hosler, Jonathan C.

    2010-01-01

    International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

  13. Network simulation using the simulation language for alternate modeling (SLAM 2)

    Science.gov (United States)

    Shen, S.; Morris, D. W.

    1983-01-01

    The simulation language for alternate modeling (SLAM 2) is a general purpose language that combines network, discrete event, and continuous modeling capabilities in a single language system. The efficacy of the system's network modeling is examined and discussed. Examples are given of the symbolism that is used, and an example problem and model are derived. The results are discussed in terms of the ease of programming, special features, and system limitations. The system offers many features which allow rapid model development and provides an informative standardized output. The system also has limitations which may cause undetected errors and misleading reports unless the user is aware of these programming characteristics.

  14. Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards

    Directory of Open Access Journals (Sweden)

    Orhan Bozkurt

    2013-06-01

    Full Text Available Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in finance. Before 2000, in the case of a preference between IFRS & US GAAP regarding which should be internationally accepted uniform set of application, world public opinion used to accept U.S. Generally Accepted Accounting Principles (US GAAP as reference. Today, great majority of the world takes IFRS as a reference. This study contains evaluations related to the results of research on the thoughts & perceptions of the professionals interested in accounting and auditing about application and development of international financial reporting standards as national financial reporting standards. As a result of the research, it was determined that those interested in accounting and auditing see significant advantages in the application of IFRS. Accountants and auditors think that in case IFRS is applied, comprehensibility and reliability of financial statements shall increase, at the same time accounting frauds shall decrease.

  15. Advancement of vision-based SLAM from static to dynamic environments

    CSIR Research Space (South Africa)

    Pancham, A

    2012-11-01

    Full Text Available be not be included in the SLAM map as they may lead to localization errors and reduce map quality. Recent years, have seen the advancement of vision-based SLAM from static to dynamic environments, where SLAM coupled with Detection And Tracking of Moving Objects...

  16. Slam: Hip-Hop Meets Poetry--A Strategy for Violence Intervention.

    Science.gov (United States)

    Bruce, Heather E.; Davis, Bryan Dexter

    2000-01-01

    Describes one strategy used in high school English classrooms to teach for peace and dislodge violence: the poetry slam, a burgeoning pop culture phenomenon that combines poetry and performance art. Describes poetry slams that incorporate hip-hop culture. Discusses promoting slams in English classrooms to show students the power of words and…

  17. 浅谈我国会计准则与国际会计准则趋同与等效%Discussion on Convergence and Equivalence of China's Accounting Standards and International Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    杨秀平

    2012-01-01

    随着经济全球化和国际资本市场的发展,会计准则国际趋同与等效已经成为一种世界潮流,如同英语一样,国际会计准则理事会制订的会计准则正在成为一种全球通用的商业语言。许多发展中国家都制定了与国际会计准则趋同与等效的计划,我国也发布了与国际趋同的会计准则,但这只是意味着我国会计准则得到了国际会计准则理事会的认可,并不能表示按照我国会计准则编制的财务报告,可以得到世界其他国家的认可,推进会计准则国际趋同与等效是一个重大战略。%With the development of economic globalization and international capital markets,international convergence and equivalence of accounting standards has become a trend of the world.Just like English,accounting standards developed by the International Accounting Standards Board(IASB) is to become a global business language.Many developing countries have developed plans for international convergence and equivalence of accounting standards.China also released the accounting standards with international convergence,which means that the accounting standards have been approved by the International Accounting Standards Board(IASB),but it does not mean t e financial report based on Accounting Standards of China can also be approved by the other countries of the world.Therefore,it is a significant strategy to promote the international convergence and equivalence of accounting standards.

  18. Principles-based or rules-based accounting standards?: benefits, costs, opportunities and risks

    National Research Council Canada - National Science Library

    José Alves Dantas; Fernanda Fernandes Rodrigues; Jorge Katsumi Niyama; Paulo Cesar de Melo Mendes

    2010-01-01

    .... Brazilian law and the statements published by the Accounting Pronouncements Committee (CPC) required the progressive convergence of Brazilian GAAP with IFRS which are considered to be principles-based accounting...

  19. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Science.gov (United States)

    2010-10-01

    ... the current cost accounting period may not claim this exemption (4). Further, the exemption applies... award of a CAS-covered contract of $50 million or more or if, during its current cost accounting period... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting...

  20. 25 CFR 542.19 - What are the minimum internal control standards for accounting?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false What are the minimum internal control standards for... SERVICES MINIMUM INTERNAL CONTROL STANDARDS § 542.19 What are the minimum internal control standards for... part and by the Tribal internal control standards; (6) Journal entries prepared by the gaming...

  1. Management Control in Major Brazilian Multiple Banks: the Impact of Internationalization and Convergence of Accounting Standards on the Control Systems

    Directory of Open Access Journals (Sweden)

    João Carlos Damasceno Reis

    2014-08-01

    Full Text Available This study verifies the impact caused by the processes of globalization and convergence to international accounting standards on the managerial control systems of the largest multiple banks that operate in Brazil. The study was exploratory in nature, with the use of the case study method and the application of questionnaires containing mostly open questions to upper tier executives of four major Brazilian banks. The analysis showed that globalization has resulted in improved control systems and widespread use of information technology. It was also found that the convergence to international accounting standards occurred properly, thanks to the steps taken by the Central Bank that aimed at an agile updating of the Brazilian accounting standards laid down for banks operating in Brazil, in line with international standards. In general, the researched banks did not report a significant impact of convergence to the IFRS on their management control systems; adherence to the international accounting standards has had more significant impacts on information systems, especially regarding the new reporting and transparency standards, rather than on management controls. This result signals that the management control systems of the four banks in the sample are in line with Anthony (1965’s vision, that is, that flexibility to adapt to every change in the external environment might actually increase risks of failure.

  2. Multirobot FastSLAM Algorithm Based on Landmark Consistency Correction

    Directory of Open Access Journals (Sweden)

    Shi-Ming Chen

    2014-01-01

    Full Text Available Considering the influence of uncertain map information on multirobot SLAM problem, a multirobot FastSLAM algorithm based on landmark consistency correction is proposed. Firstly, electromagnetism-like mechanism is introduced to the resampling procedure in single-robot FastSLAM, where we assume that each sampling particle is looked at as a charged electron and attraction-repulsion mechanism in electromagnetism field is used to simulate interactive force between the particles to improve the distribution of particles. Secondly, when multiple robots observe the same landmarks, every robot is regarded as one node and Kalman-Consensus Filter is proposed to update landmark information, which further improves the accuracy of localization and mapping. Finally, the simulation results show that the algorithm is suitable and effective.

  3. SLAM : Solutions lexicales automatique pour m\\'etaphores

    CERN Document Server

    Desalle, Yann; Duvignau, Karine

    2010-01-01

    This article presents SLAM, an Automatic Solver for Lexical Metaphors like ?d\\'eshabiller* une pomme? (to undress* an apple). SLAM calculates a conventional solution for these productions. To carry on it, SLAM has to intersect the paradigmatic axis of the metaphorical verb ?d\\'eshabiller*?, where ?peler? (?to peel?) comes closer, with a syntagmatic axis that comes from a corpus where ?peler une pomme? (to peel an apple) is semantically and syntactically regular. We test this model on DicoSyn, which is a ?small world? network of synonyms, to compute the paradigmatic axis and on Frantext.20, a French corpus, to compute the syntagmatic axis. Further, we evaluate the model with a sample of an experimental corpus of the database of Flexsem

  4. New validation algorithm for data association in SLAM.

    Science.gov (United States)

    Guerra, Edmundo; Munguia, Rodrigo; Bolea, Yolanda; Grau, Antoni

    2013-09-01

    In this work, a novel data validation algorithm for a single-camera SLAM system is introduced. A 6-degree-of-freedom monocular SLAM method based on the delayed inverse-depth (DI-D) feature initialization is used as a benchmark. This SLAM methodology has been improved with the introduction of the proposed data association batch validation technique, the highest order hypothesis compatibility test, HOHCT. This new algorithm is based on the evaluation of statistically compatible hypotheses, and a search algorithm designed to exploit the characteristics of delayed inverse-depth technique. In order to show the capabilities of the proposed technique, experimental tests have been compared with classical methods. The results of the proposed technique outperformed the results of the classical approaches.

  5. Rotational and frictional dynamics of the slamming of a door

    Science.gov (United States)

    Klein, Pascal; Müller, Andreas; Gröber, Sebastian; Molz, Alexander; Kuhn, Jochen

    2017-01-01

    A theoretical and experimental investigation of the rotational dynamics, including friction, of a slamming door is presented. Based on existing work regarding different damping models for rotational and oscillatory motions, we examine different forms for the (angular) velocity dependence (ωn, n = 0, 1, 2) of the frictional force. An analytic solution is given when all three friction terms are present and several solutions for specific cases known from the literature are reproduced. The motion of a door is investigated experimentally using a smartphone, and the data are compared with the theoretical results. A laboratory experiment under more controlled conditions is conducted to gain a deeper understanding of the movement of a slammed door. Our findings provide quantitative evidence that damping models involving quadratic air drag are most appropriate for the slamming of a door. Examining this everyday example of a physical phenomenon increases student motivation, because they can relate it to their own personal experience.

  6. SLAM, a Mathematica interface for SUSY spectrum generators

    Science.gov (United States)

    Marquard, Peter; Zerf, Nikolai

    2014-03-01

    We present and publish a Mathematica package, which can be used to automatically obtain any numerical MSSM input parameter from SUSY spectrum generators, which follow the SLHA standard, like SPheno, SOFTSUSY, SuSeFLAV or Suspect. The package enables a very comfortable way of numerical evaluations within the MSSM using Mathematica. It implements easy to use predefined high scale and low scale scenarios like mSUGRA or mhmax and if needed enables the user to directly specify the input required by the spectrum generators. In addition it supports an automatic saving and loading of SUSY spectra to and from a SQL data base, avoiding the rerun of a spectrum generator for a known spectrum. Catalogue identifier: AERX_v1_0 Program summary URL:http://cpc.cs.qub.ac.uk/summaries/AERX_v1_0.html Program obtainable from: CPC Program Library, Queen’s University, Belfast, N. Ireland Licensing provisions: Standard CPC licence, http://cpc.cs.qub.ac.uk/licence/licence.html No. of lines in distributed program, including test data, etc.: 4387 No. of bytes in distributed program, including test data, etc.: 37748 Distribution format: tar.gz Programming language: Mathematica. Computer: Any computer where Mathematica version 6 or higher is running providing bash and sed. Operating system: Linux. Classification: 11.1. External routines: A SUSY spectrum generator such as SPheno, SOFTSUSY, SuSeFLAV or SUSPECT Nature of problem: Interfacing published spectrum generators for automated creation, saving and loading of SUSY particle spectra. Solution method: SLAM automatically writes/reads SLHA spectrum generator input/output and is able to save/load generated data in/from a data base. Restrictions: No general restrictions, specific restrictions are given in the manuscript. Running time: A single spectrum calculation takes much less than one second on a modern PC.

  7. Free Schools set the standard for school accountability to the local community

    OpenAIRE

    Evans, Natalie

    2013-01-01

    Free Schools, given their freedom from local authorities, have been criticised for lacking accountability, including by Chris Waterman recently on Democratic Audit. Here Natalie Evans, Director of the New Schools Network, argues that, on the contrary, Free Schools are in fact more transparent and accountable than the majority of schools. Subject not only to the same inspections and monitoring as any school, they are also uniquely accountable to their local communities.

  8. Function and dynamics of slam in furrow formation in early Drosophila embryo.

    Science.gov (United States)

    Acharya, Sreemukta; Laupsien, Philip; Wenzl, Christian; Yan, Shuling; Großhans, Jörg

    2014-02-15

    The Drosophila embryo undergoes a developmental transition in the blastoderm stage switching from syncytial to cellular development. The cleavage furrow, which encloses nuclei into cells, is a prominent morphological feature of this transition. It is not clear how the pattern of the furrow array is defined and how zygotic genes trigger the formation and invagination of interphase furrows. A key to these questions is provided by the gene slam, which has been previously implicated in controlling furrow invagination. Here we investigate the null phenotype of slam, the dynamics of Slam protein, and its control by the recycling endosome. We find that slam is essential for furrow invagination during cellularisation and together with nullo, for specification of the furrow. During cellularisation, Slam marks first the furrow, which is derived from the metaphase furrow of the previous mitosis. Slightly later, Slam accumulates at new furrows between daughter cells early in interphase. Slam is stably associated with the furrow canal except for the onset of cellularisation as revealed by FRAP experiments. Restriction of Slam to the furrow canal and Slam mobility during cellularisation is controlled by the recycling endosome and centrosomes. We propose a three step model. The retracting metaphase furrow leaves an initial mark. This mark and the border between corresponding daughter nuclei are refined by vesicular transport away from pericentrosomal recycling endosome towards the margins of the somatic buds. Following the onset of zygotic gene expression, Slam and Nullo together stabilise this mark and Slam triggers invagination of the cleavage furrow.

  9. Wave slamming forces on truss support structures for wind turbines

    OpenAIRE

    Aashamar, Miriam Zakri

    2012-01-01

    This thesis is a study of the slamming forces from plunging breaking waves on truss support structures in shallow water. The main parts have been model testing and analysis on an existing 1:50 scale model of a truss support structure for wind turbines at NTNU.An expanding building of offshore structures has led to increased focus on wave forces. Large slamming forces from breaking waves can occur in shallow water. These forces will impact the structure in a much bigger way than non-breaking w...

  10. Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards

    Directory of Open Access Journals (Sweden)

    Zita Drábková

    2015-01-01

    Full Text Available The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of true and fair view as defined in the national accounting legislation. The paper is concerned with the different possibilities of detecting the manipulation of financial statements in terms of the Czech Accounting Standards and IFRS. The paper analyzes the selected risk detection models of the manipulation of financial statements using creative accounting methods, off-balance sheet financing methods and accounting frauds in specific case studies of selected accounting unit in terms of Czech accounting standards. Based on the analysis and comparison of the results thereof, the paper presents and evaluates the alternatives of users of financial statements to evaluate the risk of manipulation of financial statements beyond the scope of a fair and true view. The evaluation further includes a comparison of uses of these models with respect to the International Financial Reporting Standards.

  11. Analysis of Different Feature Selection Criteria Based on a Covariance Convergence Perspective for a SLAM Algorithm

    Directory of Open Access Journals (Sweden)

    Fernando A. Auat Cheein

    2010-12-01

    Full Text Available This paper introduces several non-arbitrary feature selection techniques for a Simultaneous Localization and Mapping (SLAM algorithm. The feature selection criteria are based on the determination of the most significant features from a SLAM convergence perspective. The SLAM algorithm implemented in this work is a sequential EKF (Extended Kalman filter SLAM. The feature selection criteria are applied on the correction stage of the SLAM algorithm, restricting it to correct the SLAM algorithm with the most significant features. This restriction also causes a decrement in the processing time of the SLAM. Several experiments with a mobile robot are shown in this work. The experiments concern the map reconstruction and a comparison between the different proposed techniques performance. The experiments were carried out at an outdoor environment  composed by trees, although the results shown herein are not restricted to a special type of features.

  12. Analysis of different feature selection criteria based on a covariance convergence perspective for a SLAM algorithm.

    Science.gov (United States)

    Auat Cheein, Fernando A; Carelli, Ricardo

    2011-01-01

    This paper introduces several non-arbitrary feature selection techniques for a Simultaneous Localization and Mapping (SLAM) algorithm. The feature selection criteria are based on the determination of the most significant features from a SLAM convergence perspective. The SLAM algorithm implemented in this work is a sequential EKF (Extended Kalman filter) SLAM. The feature selection criteria are applied on the correction stage of the SLAM algorithm, restricting it to correct the SLAM algorithm with the most significant features. This restriction also causes a decrement in the processing time of the SLAM. Several experiments with a mobile robot are shown in this work. The experiments concern the map reconstruction and a comparison between the different proposed techniques performance. The experiments were carried out at an outdoor environment composed by trees, although the results shown herein are not restricted to a special type of features.

  13. The Need for Social and Environmental Accounting Standard: Can Islamic Countries have the Lead?

    Directory of Open Access Journals (Sweden)

    Ayman Zerban

    2013-11-01

    Full Text Available The aim of this article is to motivate the Arab scholars and accounting profession in general for the need to intervene on the area of regulating social and environmental accounting more deeply. It is no longer acceptable to ignore the area of social and environmental accounting while it is widely accepted in the developed world. It is not a parasite to our discipline instead it should be an integral part of accounting. We need action because cost of doing nothing is going to be higher. As there are many theoretical perspectives in dealing with this issue in the developed world, this article tries to focus on the Islamic view concerning social and environmental accounting. No single view can help in understanding research questions, only pluralism in perspectives can help us to understand better accounting phenomenon. This study through critical perspective points to the failure of conventional financial reporting to deal with environmental problems and argues that accountability from Islamic accounting perspective is more in alignment with the environment.

  14. Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

    Science.gov (United States)

    Alzeban, Abdulaziz

    2016-01-01

    Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

  15. Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

    Science.gov (United States)

    Alzeban, Abdulaziz

    2016-01-01

    Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

  16. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Science.gov (United States)

    2010-10-01

    ...-Educational Institution. 52.230-5 Section 52.230-5 Federal Acquisition Regulations System FEDERAL ACQUISITION... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless...

  17. STUDY CONCERNING THE DIFFERENCES BETWEEN THE FOURTH DIRECTIVE AND ACCOUNTING STANDARDS FROM ROMANIA

    Directory of Open Access Journals (Sweden)

    PRAVAT CRISTINA IONELA

    2009-05-01

    Full Text Available The normative reference for accounting is, in Europe, the 4th Directive on the annual accounts of certain type of companies (78/660/EEC, issued in 1978 and revised in 2003 and 2006 (2006/46/EC. For Romania, integration to the European Union implies the

  18. On accounting of the intangible assets with new accounting standards%新会计准则体系下无形资产核算研究

    Institute of Scientific and Technical Information of China (English)

    裴文博; 吴剑; 吴天昊

    2011-01-01

    The new accounting standards by Ministry of Finance issued in 2006 redefine the accounting of the intangible assets from amortization and information disclosure.However,new problems arise.So measures should be taken to supervise amortization,auditing,research and development of the capital.%2006年财政部发布的会计准则体系,对无形资产的定义、摊销、信息披露等方面做出了新的规定。但该准则也带来一些新问题,对此,应加强无形资产摊销的披露和审核,加强研发支出资本的控制与监督。

  19. EVALUATING CONTINUOUS-TIME SLAM USING A PREDEFINED TRAJECTORY PROVIDED BY A ROBOTIC ARM

    Directory of Open Access Journals (Sweden)

    B. Koch

    2017-09-01

    Full Text Available Recently published approaches to SLAM algorithms process laser sensor measurements and output a map as a point cloud of the environment. Often the actual precision of the map remains unclear, since SLAMalgorithms apply local improvements to the resulting map. Unfortunately, it is not trivial to compare the performance of SLAMalgorithms objectively, especially without an accurate ground truth. This paper presents a novel benchmarking technique that allows to compare a precise map generated with an accurate ground truth trajectory to a map with a manipulated trajectory which was distorted by different forms of noise. The accurate ground truth is acquired by mounting a laser scanner on an industrial robotic arm. The robotic arm is moved on a predefined path while the position and orientation of the end-effector tool are monitored. During this process the 2D profile measurements of the laser scanner are recorded in six degrees of freedom and afterwards used to generate a precise point cloud of the test environment. For benchmarking, an offline continuous-time SLAM algorithm is subsequently applied to remove the inserted distortions. Finally, it is shown that the manipulated point cloud is reversible to its previous state and is slightly improved compared to the original version, since small errors that came into account by imprecise assumptions, sensor noise and calibration errors are removed as well.

  20. Evaluating Continuous-Time Slam Using a Predefined Trajectory Provided by a Robotic Arm

    Science.gov (United States)

    Koch, B.; Leblebici, R.; Martell, A.; Jörissen, S.; Schilling, K.; Nüchter, A.

    2017-09-01

    Recently published approaches to SLAM algorithms process laser sensor measurements and output a map as a point cloud of the environment. Often the actual precision of the map remains unclear, since SLAMalgorithms apply local improvements to the resulting map. Unfortunately, it is not trivial to compare the performance of SLAMalgorithms objectively, especially without an accurate ground truth. This paper presents a novel benchmarking technique that allows to compare a precise map generated with an accurate ground truth trajectory to a map with a manipulated trajectory which was distorted by different forms of noise. The accurate ground truth is acquired by mounting a laser scanner on an industrial robotic arm. The robotic arm is moved on a predefined path while the position and orientation of the end-effector tool are monitored. During this process the 2D profile measurements of the laser scanner are recorded in six degrees of freedom and afterwards used to generate a precise point cloud of the test environment. For benchmarking, an offline continuous-time SLAM algorithm is subsequently applied to remove the inserted distortions. Finally, it is shown that the manipulated point cloud is reversible to its previous state and is slightly improved compared to the original version, since small errors that came into account by imprecise assumptions, sensor noise and calibration errors are removed as well.

  1. Race to the Top Leaves Children and Future Citizens behind: The Devastating Effects of Centralization, Standardization, and High Stakes Accountability

    Science.gov (United States)

    Onosko, Joe

    2011-01-01

    President Barack Obama's Race to the Top (RTT) is a profoundly flawed educational reform plan that increases standardization, centralization, and test-based accountability in our nation's schools. Following a brief summary of the interest groups supporting the plan, who is currently participating in this race, why so many states voluntarily…

  2. Stereo vision based SLAM using Rao-Blackwellised particle filter

    Institute of Scientific and Technical Information of China (English)

    Er-yong WU; Gong-yan LI; Zhi-yu XIANG; Ji-lin LIU

    2008-01-01

    We present an algorithm which can realize 3D stereo vision simultaneous localization and mapping (SLAM) for mobile robot in unknown outdoor environments, which means the 6-DOF motion and a sparse but persistent map of natural landmarks be constructed online only with a stereo camera. In mobile robotics research, we extend FastSLAM 2.0 like stereo vision SLAM with "pure vision" domain to outdoor environments. Unlike popular stochastic motion model used in conventional monocular vision SLAM, we utilize the ideas of structure from motion (SFM) for initial motion estimation, which is more suitable for the robot moving in large-scale outdoor, and textured environments. SIFT features are used as natural landmarks, and its 3D positions are constructed directly through triangulation. Considering the computational complexity and memory consumption,Bkd-tree and Best-Bin-First (BBF) search strategy are utilized for SIFT feature descriptor matching. Results show high accuracy of our algorithm, even in the circumstance of large translation and large rotation movements.

  3. Chinese Enterprises Slams the Brakes on Acquisition of Overseas Mines

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    <正>On June 25,China Mining Association revealed that,as of the middle of June,Chinese enterprises slammed the brakes on acquisition of overseas mines.There are only 53 overseas mine acquisition cases so far this year,

  4. Monocular SLAM for Autonomous Robots with Enhanced Features Initialization

    Directory of Open Access Journals (Sweden)

    Edmundo Guerra

    2014-04-01

    Full Text Available This work presents a variant approach to the monocular SLAM problem focused in exploiting the advantages of a human-robot interaction (HRI framework. Based upon the delayed inverse-depth feature initialization SLAM (DI-D SLAM, a known monocular technique, several but crucial modifications are introduced taking advantage of data from a secondary monocular sensor, assuming that this second camera is worn by a human. The human explores an unknown environment with the robot, and when their fields of view coincide, the cameras are considered a pseudo-calibrated stereo rig to produce estimations for depth through parallax. These depth estimations are used to solve a related problem with DI-D monocular SLAM, namely, the requirement of a metric scale initialization through known artificial landmarks. The same process is used to improve the performance of the technique when introducing new landmarks into the map. The convenience of the approach taken to the stereo estimation, based on SURF features matching, is discussed. Experimental validation is provided through results from real data with results showing the improvements in terms of more features correctly initialized, with reduced uncertainty, thus reducing scale and orientation drift. Additional discussion in terms of how a real-time implementation could take advantage of this approach is provided.

  5. a Laser-Slam Algorithm for Indoor Mobile Mapping

    Science.gov (United States)

    Zhang, Wenjun; Zhang, Qiao; Sun, Kai; Guo, Sheng

    2016-06-01

    A novel Laser-SLAM algorithm is presented for real indoor environment mobile mapping. SLAM algorithm can be divided into two classes, Bayes filter-based and graph optimization-based. The former is often difficult to guarantee consistency and accuracy in largescale environment mapping because of the accumulative error during incremental mapping. Graph optimization-based SLAM method often assume predetermined landmarks, which is difficult to be got in unknown environment mapping. And there most likely has large difference between the optimize result and the real data, because the constraints are too few. This paper designed a kind of sub-map method, which could map more accurately without predetermined landmarks and avoid the already-drawn map impact on agent's location. The tree structure of sub-map can be indexed quickly and reduce the amount of memory consuming when mapping. The algorithm combined Bayes-based and graph optimization-based SLAM algorithm. It created virtual landmarks automatically by associating data of sub-maps for graph optimization. Then graph optimization guaranteed consistency and accuracy in large-scale environment mapping and improved the reasonability and reliability of the optimize results. Experimental results are presented with a laser sensor (UTM 30LX) in official buildings and shopping centres, which prove that the proposed algorithm can obtain 2D maps within 10cm precision in indoor environment range from several hundreds to 12000 square meter.

  6. Distributed SLAM using improved particle filter for mobile robot localization.

    Science.gov (United States)

    Pei, Fujun; Wu, Mei; Zhang, Simin

    2014-01-01

    The distributed SLAM system has a similar estimation performance and requires only one-fifth of the computation time compared with centralized particle filter. However, particle impoverishment is inevitably because of the random particles prediction and resampling applied in generic particle filter, especially in SLAM problem that involves a large number of dimensions. In this paper, particle filter use in distributed SLAM was improved in two aspects. First, we improved the important function of the local filters in particle filter. The adaptive values were used to replace a set of constants in the computational process of importance function, which improved the robustness of the particle filter. Second, an information fusion method was proposed by mixing the innovation method and the number of effective particles method, which combined the advantages of these two methods. And this paper extends the previously known convergence results for particle filter to prove that improved particle filter converges to the optimal filter in mean square as the number of particles goes to infinity. The experiment results show that the proposed algorithm improved the virtue of the DPF-SLAM system in isolate faults and enabled the system to have a better tolerance and robustness.

  7. Monocular SLAM for autonomous robots with enhanced features initialization.

    Science.gov (United States)

    Guerra, Edmundo; Munguia, Rodrigo; Grau, Antoni

    2014-04-02

    This work presents a variant approach to the monocular SLAM problem focused in exploiting the advantages of a human-robot interaction (HRI) framework. Based upon the delayed inverse-depth feature initialization SLAM (DI-D SLAM), a known monocular technique, several but crucial modifications are introduced taking advantage of data from a secondary monocular sensor, assuming that this second camera is worn by a human. The human explores an unknown environment with the robot, and when their fields of view coincide, the cameras are considered a pseudo-calibrated stereo rig to produce estimations for depth through parallax. These depth estimations are used to solve a related problem with DI-D monocular SLAM, namely, the requirement of a metric scale initialization through known artificial landmarks. The same process is used to improve the performance of the technique when introducing new landmarks into the map. The convenience of the approach taken to the stereo estimation, based on SURF features matching, is discussed. Experimental validation is provided through results from real data with results showing the improvements in terms of more features correctly initialized, with reduced uncertainty, thus reducing scale and orientation drift. Additional discussion in terms of how a real-time implementation could take advantage of this approach is provided.

  8. Distributed SLAM Using Improved Particle Filter for Mobile Robot Localization

    Directory of Open Access Journals (Sweden)

    Fujun Pei

    2014-01-01

    Full Text Available The distributed SLAM system has a similar estimation performance and requires only one-fifth of the computation time compared with centralized particle filter. However, particle impoverishment is inevitably because of the random particles prediction and resampling applied in generic particle filter, especially in SLAM problem that involves a large number of dimensions. In this paper, particle filter use in distributed SLAM was improved in two aspects. First, we improved the important function of the local filters in particle filter. The adaptive values were used to replace a set of constants in the computational process of importance function, which improved the robustness of the particle filter. Second, an information fusion method was proposed by mixing the innovation method and the number of effective particles method, which combined the advantages of these two methods. And this paper extends the previously known convergence results for particle filter to prove that improved particle filter converges to the optimal filter in mean square as the number of particles goes to infinity. The experiment results show that the proposed algorithm improved the virtue of the DPF-SLAM system in isolate faults and enabled the system to have a better tolerance and robustness.

  9. A Novel Metric Online Monocular SLAM Approach for Indoor Applications

    Directory of Open Access Journals (Sweden)

    Yongfei Li

    2016-01-01

    Full Text Available Monocular SLAM has attracted more attention recently due to its flexibility and being economic. In this paper, a novel metric online direct monocular SLAM approach is proposed, which can obtain the metric reconstruction of the scene. In the proposed approach, a chessboard is utilized to provide initial depth map and scale correction information during the SLAM process. The involved chessboard provides the absolute scale of scene, and it is seen as a bridge between the camera visual coordinate and the world coordinate. The scene is reconstructed as a series of key frames with their poses and correlative semidense depth maps, using a highly accurate pose estimation achieved by direct grid point-based alignment. The estimated pose is coupled with depth map estimation calculated by filtering over a large number of pixelwise small-baseline stereo comparisons. In addition, this paper formulates the scale-drift model among key frames and the calibration chessboard is used to correct the accumulated pose error. At the end of this paper, several indoor experiments are conducted. The results suggest that the proposed approach is able to achieve higher reconstruction accuracy when compared with the traditional LSD-SLAM approach. And the approach can also run in real time on a commonly used computer.

  10. Application of kinect sensors for SLAM and DATMO

    CSIR Research Space (South Africa)

    Pancham, A

    2011-10-01

    Full Text Available This work involves the development of algorithms for the implementation of multiple Kinect sensors for SLAM and DATMO. The algorithms will allow the mobile robot to navigate in a dynamic environment and simutaneously create a map of the environment...

  11. Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP

    Directory of Open Access Journals (Sweden)

    Patrik Svoboda

    2007-01-01

    Full Text Available The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one’s own production, and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.

  12. Robot-Beacon Distributed Range-Only SLAM for Resource-Constrained Operation.

    Science.gov (United States)

    Torres-González, Arturo; Martínez-de Dios, Jose Ramiro; Ollero, Anibal

    2017-04-20

    This work deals with robot-sensor network cooperation where sensor nodes (beacons) are used as landmarks for Range-Only (RO) Simultaneous Localization and Mapping (SLAM). Most existing RO-SLAM techniques consider beacons as passive devices disregarding the sensing, computational and communication capabilities with which they are actually endowed. SLAM is a resource-demanding task. Besides the technological constraints of the robot and beacons, many applications impose further resource consumption limitations. This paper presents a scalable distributed RO-SLAM scheme for resource-constrained operation. It is capable of exploiting robot-beacon cooperation in order to improve SLAM accuracy while meeting a given resource consumption bound expressed as the maximum number of measurements that are integrated in SLAM per iteration. The proposed scheme combines a Sparse Extended Information Filter (SEIF) SLAM method, in which each beacon gathers and integrates robot-beacon and inter-beacon measurements, and a distributed information-driven measurement allocation tool that dynamically selects the measurements that are integrated in SLAM, balancing uncertainty improvement and resource consumption. The scheme adopts a robot-beacon distributed approach in which each beacon participates in the selection, gathering and integration in SLAM of robot-beacon and inter-beacon measurements, resulting in significant estimation accuracies, resource-consumption efficiency and scalability. It has been integrated in an octorotor Unmanned Aerial System (UAS) and evaluated in 3D SLAM outdoor experiments. The experimental results obtained show its performance and robustness and evidence its advantages over existing methods.

  13. Alignment of Standards and Assessments as an Accountability Criterion. ERIC Digest.

    Science.gov (United States)

    La Marca, Paul M.

    This digest provides an overview of the concept of alignment and the role it plays in assessment and accountability systems. It also discusses methodological issues affecting the study of alignment and explores the relationship between alignment and test score interpretation. Alignment refers to the degree of match between test content and subject…

  14. Urban School Finance: Increased Standards and Accountability in Uncertain Economic Times.

    Science.gov (United States)

    Rice, Jennifer King; Roellke, Christopher

    2003-01-01

    Discusses issues related to the funding of urban schools during uncertain economic periods. Includes the complexity of urban school reform, teacher supply and quality in urban schools, nontraditional support for urban schools, and markets and accountability in urban schools. (Contains 36 references.) (PKP)

  15. Social Accountability of Medical Schools: Do Accreditation Standards Help Promote the Concept?

    Science.gov (United States)

    Abdalla, Mohamed Elhassan

    2014-01-01

    The social accountability of medical schools is an emerging concept in medical education. This issue calls for the consideration of societal needs in all aspects of medical programmes, including the values of relevance, quality, cost-effectiveness and equity. Most importantly, these needs must be defined collaboratively with people themselves.…

  16. LIABILITY TO SUPPLIERS REPORTING STANDARDIZATION - QUALITY GROWTH FACTOR OF ACCOUNT INFORMATION

    Directory of Open Access Journals (Sweden)

    Ivan Raluca

    2010-07-01

    Full Text Available Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public Institution classification is necessary to delineate the perimeter of general government (S.13, subdividing it into sub-sectors and to define how to consolidate their financial statements. To fulfill this research we used methods of documentary research, observation, analysis and empirical observation. Through the specific procedure of documents observation performed we accomplish delineating the problem in the general context. The empirical experiments produced practical data. The purpose of this study considered the practical applicability of a solution in offering a model of reporting that lead to increased correctness, forwardness, quality, of accounting information provided to their users.

  17. Developing standard performance testing procedures for material control and accounting components at a site

    Energy Technology Data Exchange (ETDEWEB)

    Scherer, Carolynn P [Los Alamos National Laboratory; Bushlya, Anatoly V [ROSATOM, RUSSIA; Efimenko, Vladimir F [IPPE, RUSSIA; Ilyanstev, Anatoly [IPPE, RUSSIA; Regoushevsky, Victor I [IPPE, RUSSIA

    2010-01-01

    The condition of a nuclear material control and accountability system (MC&A) and its individual components, as with any system combining technical elements and documentation, may be characterized through an aggregate of values for the various parameters that determine the system's ability to perform. The MC&A system's status may be functioning effectively, marginally or not functioning based on a summary of the values of the individual parameters. This work included a review of the following subsystems, MC&A and Detecting Material Losses, and their respective elements for the material control and accountability system: (a) Elements of the MC&A Subsystem - Information subsystem (Accountancy/Inventory), Measurement subsystem, Nuclear Material Access subsystem, including tamper-indicating device (TID) program, and Automated Information-gathering subsystem; (b) Elements for Detecting Nuclear Material Loses Subsystem - Inventory Differences, Shipper/receiver Differences, Confirmatory Measurements and differences with accounting data, and TID or Seal Violations. In order to detect the absence or loss of nuclear material there must be appropriate interactions among the elements and their respective subsystems from the list above. Additionally this work includes a review of regulatory requirements for the MC&A system component characteristics and criteria that support the evaluation of the performance of the listed components. The listed components had performance testing algorithms and procedures developed that took into consideration the regulatory criteria. The developed MC&A performance-testing procedures were the basis for a Guide for MC&A Performance Testing at the material balance areas (MBAs) of State Scientific Center of the Russian Federation - Institute for Physics and Power Engineering (SSC RF-IPPE).

  18. Analysis and Accounting of Hedging of a Net Investment in a Foreign Operation Process in the concept of Turkish Accounting Standards

    Directory of Open Access Journals (Sweden)

    Veli Öztürk

    2013-09-01

    Full Text Available In recent years, in line with developments in the financial markets, financial instruments developed rapidly. As a result of this development, how to classify financial instruments, recognition of these principles has become important. As a result of the every day increase in types of financial instruments, financial risks have emerged. Especially after the end of the Bretton Woods system that based on fixed exchange rates in 1970’s, entities faced the financial risk. IAS 39 gathered financial risks faced by businesses in the financial markets in three groups. These risks are risk arising from financial instruments at fair value and risk arising from cash flows and risk arising from the net investment in a foreign operation. Preventing from the risk arising from the net investment in a foreign operation hedge that composes the subject of this study and also one type of prevention from financial risk, is explained in Turkish Accounting Standards TAS 21 and TAS 39. The implementation section of this study, one of the varieties of hedging, hedge accounting is an example of a net investment in a foreign operation. Example implementation is divided into three sections. In the first part, the increase and decreases at the exchange rates that arised from the position in which the entity made investment does not make forward contracts arised exchange rates are shown. In the second part of our application, the accounting records related to forward contract made for preventing from net investment risk are shown, and how the forward contract prevent the entity from net investment risk is explained. In the final part of the implementation, the disposal of the net investment in a foreign country and it’s results are shown.

  19. Structure of the measles virus hemagglutinin bound to its cellular receptor SLAM.

    Science.gov (United States)

    Hashiguchi, Takao; Ose, Toyoyuki; Kubota, Marie; Maita, Nobuo; Kamishikiryo, Jun; Maenaka, Katsumi; Yanagi, Yusuke

    2011-02-01

    Measles virus, a major cause of childhood morbidity and mortality worldwide, predominantly infects immune cells using signaling lymphocyte activation molecule (SLAM) as a cellular receptor. Here we present crystal structures of measles virus hemagglutinin (MV-H), the receptor-binding glycoprotein, in complex with SLAM. The MV-H head domain binds to a β-sheet of the membrane-distal ectodomain of SLAM using the side of its β-propeller fold. This is distinct from attachment proteins of other paramyxoviruses that bind receptors using the top of their β-propeller. The structure provides templates for antiviral drug design, an explanation for the effectiveness of the measles virus vaccine, and a model of the homophilic SLAM-SLAM interaction involved in immune modulations. Notably, the crystal structures obtained show two forms of the MV-H-SLAM tetrameric assembly (dimer of dimers), which may have implications for the mechanism of fusion triggering.

  20. SLAM-family receptors: immune regulators with or without SAP-family adaptors.

    Science.gov (United States)

    Veillette, André

    2010-03-01

    The signaling lymphocytic activation molecule (SLAM) family of receptors and the SLAM-associated protein (SAP) family of intracellular adaptors are expressed in immune cells. By way of their cytoplasmic domain, SLAM-related receptors physically associate with SAP-related adaptors. Evidence is accumulating that the SLAM and SAP families play crucial roles in multiple immune cell types. Moreover, the prototype of the SAP family, that is SAP, is mutated in a human immunodeficiency, X-linked lymphoproliferative (XLP) disease. In the presence of SAP-family adaptors, the SLAM family usually mediates stimulatory signals that promote immune cell activation or differentiation. In the absence of SAP-family adaptors, though, the SLAM family undergoes a "switch-of-function," thereby mediating inhibitory signals that suppress immune cell functions. The molecular basis and significance of this mechanism are discussed herein.

  1. Vision-Based Semantic Unscented FastSLAM for Indoor Service Robot

    Directory of Open Access Journals (Sweden)

    Xiaorui Zhu

    2015-01-01

    Full Text Available This paper proposes a vision-based Semantic Unscented FastSLAM (UFastSLAM algorithm for mobile service robot combining the semantic relationship and the Unscented FastSLAM. The landmark positions and the semantic relationships among landmarks are detected by a binocular vision. Then the semantic observation model can be created by transforming the semantic relationships into the semantic metric map. Semantic Unscented FastSLAM can be used to update the locations of the landmarks and robot pose even when the encoder inherits large cumulative errors that may not be corrected by the loop closure detection of the vision system. Experiments have been carried out to demonstrate that the Semantic Unscented FastSLAM algorithm can achieve much better performance in indoor autonomous surveillance than Unscented FastSLAM.

  2. The Impact of New State Accountability Standards on Algebra I Students

    Science.gov (United States)

    Heath, Kyle G.

    2013-01-01

    The purpose of this quasi-experimental quantitative study was to determine if a new Algebra I curriculum resulted in improved student performance on the state Algebra I exam. The treatment group consisted of 383 9th grade Algebra I students who received the college-ready standards-based (CRSB) curricula. The control group consisted of 338 9th…

  3. 75 FR 47900 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Science.gov (United States)

    2010-08-09

    ... Standards Among the Federal Banking Agencies; Report to Congressional Committees AGENCIES: Office of the... States House of Representatives and to the Committee on Banking, Housing, and Urban Affairs of the United...- 3621) or Kevin H. Wilson, Senior Financial Analyst (202-452-2362), Division of Banking Supervision and...

  4. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Science.gov (United States)

    2010-12-30

    ...; AS No. 9, Audit Planning; AS No. 10, Supervision of the Audit Engagement; AS No. 11, Consideration of... the interim standards reflect: Improvements that the PCAOB has observed in the audit methodologies of... for assessing and responding to fraud risks are an integral part of the audit process rather than a...

  5. Innovations in Setting Performance Standards for K-12 Test-Based Accountability

    Science.gov (United States)

    Huff, Kristen; Plake, Barbara S.

    2010-01-01

    Standard setting is a systematic process that uses a combination of judgmental and empirical procedures to make recommendations about where on the score continuum "cut scores" should be placed. Cut scores divide the score scale into categories consistent with the descriptions of student performance associated with multiple levels of achievement.…

  6. The Impact of New State Accountability Standards on Algebra I Students

    Science.gov (United States)

    Heath, Kyle G.

    2013-01-01

    The purpose of this quasi-experimental quantitative study was to determine if a new Algebra I curriculum resulted in improved student performance on the state Algebra I exam. The treatment group consisted of 383 9th grade Algebra I students who received the college-ready standards-based (CRSB) curricula. The control group consisted of 338 9th…

  7. 77 FR 75259 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Science.gov (United States)

    2012-12-19

    .... Noncumulative Perpetual Preferred Stock Under the agencies' capital standards, noncumulative perpetual preferred... state nonmember banks, and the OCC with respect to national banks, require noncumulative perpetual...), the Board, or the FDIC, if a bank issues perpetual preferred stock and is required to pay dividends...

  8. A study on the conflict and intertwine of the accounting standards and the tax law in asset losses

    OpenAIRE

    小林, 裕明

    2011-01-01

    This paper first refers to the key concept of recognition of asset losses under the corporate tax law. The tax law basically restricts the loss deduction and imposes requirements of "settlements" with a fact of physical ormonetary damage for the special loss deduction unless potential nonrecognized losses may be deducted under the accounting standards from the viewpoint of disclosure for asset fair values. This loss deduction rule is derived from the foreseeability and legal stability in calc...

  9. Performance Analysis of the Microsoft Kinect Sensor for 2D Simultaneous Localization and Mapping (SLAM) Techniques

    OpenAIRE

    Kamarulzaman Kamarudin; Syed Muhammad Mamduh; Ali Yeon Md. Shakaff; Ammar Zakaria

    2014-01-01

    This paper presents a performance analysis of two open-source, laser scanner-based Simultaneous Localization and Mapping (SLAM) techniques (i.e., Gmapping and Hector SLAM) using a Microsoft Kinect to replace the laser sensor. Furthermore, the paper proposes a new system integration approach whereby a Linux virtual machine is used to run the open source SLAM algorithms. The experiments were conducted in two different environments; a small room with no features and a typical office corridor wi...

  10. Improving GOOGLE'S Cartographer 3d Mapping by Continuous-Time Slam

    Science.gov (United States)

    Nüchter, A.; Bleier, M.; Schauer, J.; Janotta, P.

    2017-02-01

    This paper shows how to use the result of Google's SLAM solution, called Cartographer, to bootstrap our continuous-time SLAM algorithm. The presented approach optimizes the consistency of the global point cloud, and thus improves on Google's results. We use the algorithms and data from Google as input for our continuous-time SLAM software. We also successfully applied our software to a similar backpack system which delivers consistent 3D point clouds even in absence of an IMU.

  11. Using formal ontologies for the development of consistent and unambiguous financial accounting standards

    CSIR Research Space (South Africa)

    Gerber, MC

    2011-11-01

    Full Text Available (Camfferman and Zeff, 2009; IFRS, 2011). At present the two international bodies that are the main drivers behind global financial accounting stan- dards (the United States based FASB and the London- based IASB) acknowledge that the task of setting... and co-ode tools: Edition 1.2. WWW. http://owl.cs.manchester.ac.uk/tutorials/protegeowltut orial/resources/ProtegeOWLTutorialP4 v1 2.pdf. IASB (2011). The Conceptial Framework. IASB. http://eifrs.iasb.org/eifrs/bnstandards/en/framework.p df. IFRS...

  12. Adaptive Iterated Square-Root Cubature Kalman Filter and Its Application to SLAM of a Mobile Robot

    Directory of Open Access Journals (Sweden)

    Zuguo Chen

    2013-07-01

    Full Text Available For the mobile robot Simultaneous Localization and Mapping(SLAM,a new algorithm is proposed, and named Adaptive Iterated Square-Root Cubature Kalman Filter based SLAM algorithm(AISRCKF-SLAM. The main contribution of the algorithm is that the numerical integration method based on cubature rule is directly used to calculate the SLAM posterior probability density. To improve innovation covariance and cross-covariance, the latest measurements are iteratively used in the measurement updating. The algorithm can reduce linearization error and improve the accuracy of the SLAM algorithm. The algorithm also used adaptive iterating estimation restricted by the iterative sentencing guideline to adjust the proportion of the observation and dynamic model, to make the estimated square root of the error covariance more accurate and reasonable. In experiments, the proposed algorithm is compared with Extended Kalman Filter based SLAM algorithm (EKF-SLAM, Unscented Kalman Filter based SLAM algorithm (UKF-SLAM and Square-Root Cubature Kalman Filter based SLAM algorithm (SRCKF-SLAM. The results indicate that the proposed algorithm having with the higher accuracy of the state estimation is obtained to compare with the EKF-SLAM algorithm, the UKF-SLAM algorithm and the SRCKF-SLAM algorithm.

  13. Refocusing acute psychiatry, performance management, standards and accountability, a new context for mental health nursing.

    LENUS (Irish Health Repository)

    Harnett, P J

    2009-06-01

    The term \\'performance management\\' has an aversive \\'managerial\\' aspect, is unappealing to many public sector staff and has an \\'image problem\\'. Perhaps as a consequence, it has failed to make a significant impact on Irish public sector workers, notably mental health nurses. In this paper, performance management is introduced and examined within an Irish healthcare context and with reference to its use in other countries. Some of the challenges faced by Irish mental health nurses and the potential benefits of working within a performance managed workplace are discussed. The paper concludes that performance management is likely to increasingly affect nurses, either as active agents or as passive recipients of a change that is thrust on them. The authors anticipate that the performance management \\'image problem\\' will give way to recognition that this is a fundamental change which has the potential to enable health services to change. This change will bring high standards of transparency, worker involvement in decision making, an explicit value base for health services and individual teams. It provides the potential for clear practice standards and high standards of transparency as well as worker welfare in all aspects, including supporting employment and career progression.

  14. Measles virus infection of SLAM (CD150) knockin mice reproduces tropism and immunosuppression in human infection.

    Science.gov (United States)

    Ohno, Shinji; Ono, Nobuyuki; Seki, Fumio; Takeda, Makoto; Kura, Shinobu; Tsuzuki, Teruhisa; Yanagi, Yusuke

    2007-02-01

    The human signaling lymphocyte activation molecule (SLAM, also called CD150), a regulator of antigen-driven T-cell responses and macrophage functions, acts as a cellular receptor for measles virus (MV), and its V domain is necessary and sufficient for receptor function. We report here the generation of SLAM knockin mice in which the V domain of mouse SLAM was replaced by that of human SLAM. The chimeric SLAM had an expected distribution and normal function in the knockin mice. Splenocytes from the SLAM knockin mice permitted the in vitro growth of a virulent MV strain but not that of the Edmonston vaccine strain. Unlike in vitro infection, MV could grow only in SLAM knockin mice that also lacked the type I interferon receptor (IFNAR). After intraperitoneal or intranasal inoculation, MV was detected in the spleen and lymph nodes throughout the body but not in the thymus. Notably, the virus appeared first in the mediastinal lymph node after intranasal inoculation. Splenocytes from MV-infected IFNAR(-/-) SLAM knockin mice showed suppression of proliferative responses to concanavalin A. Thus, MV infection of SLAM knockin mice reproduces lymphotropism and immunosuppression in human infection, serving as a useful small animal model for measles.

  15. Temporally Scalable Visual SLAM using a Reduced Pose Graph

    Science.gov (United States)

    2012-05-25

    generated from Kinect data for illustration purposes. II. RELATED WORK The pose graph optimization approach to SLAM was first introduced by Lu and Milios [19...such as the Microsoft Kinect ) and results for both camera types are presented in Section V. Additionally, our approach can incorporate IMU (roll and...camera, a Kinect sensor and a Microstrain IMU among other sensors. The data was collected in a large building over a period of six months. There were

  16. An evaluation of attention models for use in SLAM

    Science.gov (United States)

    Dodge, Samuel; Karam, Lina

    2013-12-01

    In this paper we study the application of visual saliency models for the simultaneous localization and mapping (SLAM) problem. We consider visual SLAM, where the location of the camera and a map of the environment can be generated using images from a single moving camera. In visual SLAM, the interest point detector is of key importance. This detector must be invariant to certain image transformations so that features can be matched across di erent frames. Recent work has used a model of human visual attention to detect interest points, however it is unclear as to what is the best attention model for this purpose. To this aim, we compare the performance of interest points from four saliency models (Itti, GBVS, RARE, and AWS) with the performance of four traditional interest point detectors (Harris, Shi-Tomasi, SIFT, and FAST). We evaluate these detectors under several di erent types of image transformation and nd that the Itti saliency model, in general, achieves the best performance in terms of keypoint repeatability.

  17. Global localization from monocular SLAM on a mobile phone.

    Science.gov (United States)

    Ventura, Jonathan; Arth, Clemens; Reitmayr, Gerhard; Schmalstieg, Dieter

    2014-04-01

    We propose the combination of a keyframe-based monocular SLAM system and a global localization method. The SLAM system runs locally on a camera-equipped mobile client and provides continuous, relative 6DoF pose estimation as well as keyframe images with computed camera locations. As the local map expands, a server process localizes the keyframes with a pre-made, globally-registered map and returns the global registration correction to the mobile client. The localization result is updated each time a keyframe is added, and observations of global anchor points are added to the client-side bundle adjustment process to further refine the SLAM map registration and limit drift. The end result is a 6DoF tracking and mapping system which provides globally registered tracking in real-time on a mobile device, overcomes the difficulties of localization with a narrow field-of-view mobile phone camera, and is not limited to tracking only in areas covered by the offline reconstruction.

  18. The convergence of the Central American countries to International Accounting Standards

    Directory of Open Access Journals (Sweden)

    Carlos Araya-Leandro

    2016-04-01

    Full Text Available Abstract: In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information. In this sense, these countries aim to enhance the quality of public financial information in order to improve decision-making processes, decrease the level of corruption, and keep citizens informed. In this context, the purpose of this paper is twofold. Firstly, to assess the degree of similarity of the financial information that is being developed by Central American governments with regard to the recommendations set up by Ipsas, and secondly, to analyse the efforts and the strategies that those countries are carrying out in the process of implementing those standards. To determine the differences in the information containing the annual financial statements issued by national public authorities and the recommendations set up by Ipsas we conducted a deductive content analysis. In view of the results we can say that the quality of annual financial statements presented by the countries in Central America, in comparison to the recommendations by the Ipsas concerning Ifac information, is not enough. Hence, in order to operate significant changes, it is still necessary to create new strategies for the implementation of the Ipsas.

  19. Indoor radar SLAM A radar application for vision and GPS denied environments

    NARCIS (Netherlands)

    Marck, J.W.; Mohamoud, A.A.; Houwen, E.H. van de; Heijster, R.M.E.M. van

    2013-01-01

    Indoor navigation especially in unknown areas is a real challenge. Simultaneous Localization and Mapping (SLAM) technology provides a solution. However SLAM as currently based on optical sensors, is unsuitable in vision denied areas, which are for example encountered by first responders. Radar can

  20. A scalable hybrid multi-robot SLAM method for highly detailed maps

    NARCIS (Netherlands)

    M. Pfingsthorn; B. Slamet; A. Visser

    2007-01-01

    Recent successful SLAM methods employ hybrid map representations combining the strengths of topological maps and occupancy grids. Such representations often facilitate multi-agent mapping. In this paper, a successful SLAM method is presented, which is inspired by the manifold data structure by Howar

  1. A Bioinspired Neural Model Based Extended Kalman Filter for Robot SLAM

    Directory of Open Access Journals (Sweden)

    Jianjun Ni

    2014-01-01

    Full Text Available Robot simultaneous localization and mapping (SLAM problem is a very important and challenging issue in the robotic field. The main tasks of SLAM include how to reduce the localization error and the estimated error of the landmarks and improve the robustness and accuracy of the algorithms. The extended Kalman filter (EKF based method is one of the most popular methods for SLAM. However, the accuracy of the EKF based SLAM algorithm will be reduced when the noise model is inaccurate. To solve this problem, a novel bioinspired neural model based SLAM approach is proposed in this paper. In the proposed approach, an adaptive EKF based SLAM structure is proposed, and a bioinspired neural model is used to adjust the weights of system noise and observation noise adaptively, which can guarantee the stability of the filter and the accuracy of the SLAM algorithm. The proposed approach can deal with the SLAM problem in various situations, for example, the noise is in abnormal conditions. Finally, some simulation experiments are carried out to validate and demonstrate the efficiency of the proposed approach.

  2. Indoor radar SLAM A radar application for vision and GPS denied environments

    NARCIS (Netherlands)

    Marck, J.W.; Mohamoud, A.A.; Houwen, E.H. van de; Heijster, R.M.E.M. van

    2013-01-01

    Indoor navigation especially in unknown areas is a real challenge. Simultaneous Localization and Mapping (SLAM) technology provides a solution. However SLAM as currently based on optical sensors, is unsuitable in vision denied areas, which are for example encountered by first responders. Radar can b

  3. A scalable hybrid multi-robot SLAM method for highly detailed maps

    NARCIS (Netherlands)

    Pfingsthorn, M.; Slamet, B.; Visser, A.

    2008-01-01

    Recent successful SLAM methods employ hybrid map representations combining the strengths of topological maps and occupancy grids. Such representations often facilitate multi-agent mapping. In this paper, a successful SLAM method is presented, which is inspired by the manifold data structure by Howar

  4. Accounting and tax treatment of construction enterprise government subsidies income---Accounting standards for business enterprises and accounting system, small business accounting standards%建筑企业政府补助收入的会计核算与税务处理--企业会计准则与会计制度、小企业会计准则

    Institute of Scientific and Technical Information of China (English)

    陈宝铭

    2013-01-01

    政府补助主要是对企业由于非市场因素导致的价格低于成本的一种补偿。而《企业会计准则》与《企业会计制度》对此在账务处理、报表列示不同。按照财税[2011]70号文件的规定,取得的财政性资金,同时符合条件的,可以作为不征税收入处理。%The government subsidies are mainly compensated to enterprises for lower price below cost caused by non market factors .Other-wise the corresponding requirements about account treatment and report lists in "Accounting Standards for Business Enterprises"and"En-terprise Accounting System"are different.According to the provisions of tax file [2011]No.70,the fiscal fund that also meet the following conditions can be treated as a tax -free income .

  5. Accounting for both local aquatic community composition and bioavailability in setting site-specific quality standards for zinc.

    Science.gov (United States)

    Peters, Adam; Simpson, Peter; Moccia, Alessandra

    2014-01-01

    Recent years have seen considerable improvement in water quality standards (QS) for metals by taking account of the effect of local water chemistry conditions on their bioavailability. We describe preliminary efforts to further refine water quality standards, by taking account of the composition of the local ecological community (the ultimate protection objective) in addition to bioavailability. Relevance of QS to the local ecological community is critical as it is important to minimise instances where quality classification using QS does not reconcile with a quality classification based on an assessment of the composition of the local ecology (e.g. using benthic macroinvertebrate quality assessment metrics such as River InVertebrate Prediction and Classification System (RIVPACS)), particularly where ecology is assessed to be at good or better status, whilst chemical quality is determined to be failing relevant standards. The alternative approach outlined here describes a method to derive a site-specific species sensitivity distribution (SSD) based on the ecological community which is expected to be present at the site in the absence of anthropogenic pressures (reference conditions). The method combines a conventional laboratory ecotoxicity dataset normalised for bioavailability with field measurements of the response of benthic macroinvertebrate abundance to chemical exposure. Site-specific QSref are then derived from the 5%ile of this SSD. Using this method, site QSref have been derived for zinc in an area impacted by historic mining activities. Application of QSref can result in greater agreement between chemical and ecological metrics of environmental quality compared with the use of either conventional (QScon) or bioavailability-based QS (QSbio). In addition to zinc, the approach is likely to be applicable to other metals and possibly other types of chemical stressors (e.g. pesticides). However, the methodology for deriving site-specific targets requires

  6. Deletion of Slam locus in mice reveals inhibitory role of SLAM family in NK cell responses regulated by cytokines and LFA-1.

    Science.gov (United States)

    Guo, Huaijian; Cranert, Stacey A; Lu, Yan; Zhong, Ming-Chao; Zhang, Shaohua; Chen, Jun; Li, Rui; Mahl, Sarah E; Wu, Ning; Davidson, Dominique; Waggoner, Stephen N; Veillette, André

    2016-09-19

    Signaling lymphocytic activation molecule (SLAM) family receptors (SFRs) can mediate either activating or inhibitory effects during natural killer cell (NK cell) activation. In this study, we addressed the global role, regulation, and mechanism of action of the SLAM family in NK cells by analyzing a mouse lacking the entire ∼400-kilobase Slam locus, which encodes all six SFRs and CD48, the ligand of SFR 2B4. This mouse displayed enhanced NK cell activation responses toward hematopoietic target cells. Analyses of mice lacking individual SFRs showed that the inhibitory function of the Slam locus was due solely to 2B4 and was not influenced positively or negatively by other SFRs. Differences in NK cell responses between recognition of targets expressing or lacking ligands for SFRs were enhanced by IL-12 but suppressed by type I interferon. Cytokines also changed the levels of SLAM-associated protein adaptors, which prevent the inhibitory function of SFRs. The enhanced activation responses of SFR-deficient NK cells were dependent on integrin LFA-1 but not on DNAM-1 or NKG2D. SFR-mediated inhibition prevented the generation of activated forms of LFA-1. Hence, the Slam locus has an overall inhibitory role during NK cell activation that is solely dependent on 2B4. This effect is influenced by cytokines and leads to suppression of LFA-1 activity.

  7. Point features extraction: towards slam for an autonomous underwater vehicle

    CSIR Research Space (South Africa)

    Matsebe, O

    2010-07-01

    Full Text Available Page 1 of 11 25th International Conference of CAD/CAM, Robotics & Factories of the Future Conference, 13-16 July 2010, Pretoria, South Africa POINT FEATURES EXTRACTION: TOWARDS SLAM FOR AN AUTONOMOUS UNDERWATER VEHICLE O. Matsebe1,2, M... Page 2 of 11 25th International Conference of CAD/CAM, Robotics & Factories of the Future Conference, 13-16 July 2010, Pretoria, South Africa vehicle is equipped with a Mechanically Scanned Imaging Sonar (Micron DST Sonar) which is able...

  8. Martian Swarm Exploration and Mapping Using Laser Slam

    Science.gov (United States)

    Nowak, S.; Krüger, T.; Matthaei, J.; Bestmann, U.

    2013-08-01

    In order to explore planet Mars in detail and search for extra-terrestrial life the observation from orbit is not sufficient. To realize complex exploration tasks the use of automatic operating robots with a robust fault-tolerant method of navigation, independent of any infrastructure is a possibility. This work includes a concept of rotary-wing Unmanned Aerial Vehicles (UAVs) and Unmanned Ground Vehicles (UGVs) for Martian exploration in a swarm. Besides the scenario of Martian surrounding, with a small number of distinctive landmarks, the challenge consists of a Simultaneous Localization and Mapping (SLAM) concept using laser data of all swarm members.

  9. SLAM – Map Building and Navigation via ROS

    OpenAIRE

    Pajaziti, Arbnor

    2014-01-01

    The presented work describes a ROS based control system of a Turtlebot robot for mapping and navigation in indoor environments. It presents the navigation of Turtlebot in self-created environment. The mapping process is done by using the GMapping algorithm, which is an open source algorithm and the localization process is done by using the AMCL pack. There are ROS built functions used in order to perform navigation of Turtlebot. The SLAM method implemented in ROS has proven a way for robots t...

  10. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Science.gov (United States)

    2010-04-01

    ... gaming system accounting functions? 547.9 Section 547.9 Indians NATIONAL INDIAN GAMING COMMISSION... systems. (a) Required accounting data.The following minimum accounting data, however named, shall be...) Accounting data storage. If the Class II gaming system electronically maintains accounting data:...

  11. Impacts of Reinsurance Operations on Significant Items of the Financial Statements of Commercial Insurance Companies According to Czech Accounting Legislation and International Accounting Standards

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2015-01-01

    Full Text Available The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in commercial insurance companies. Attention will be devoted also to the method of accounting for reinsurance operations and their specific reporting in various parts of the financial statements of commercial insurance companies. The partial aim of this paper is to identify significant differences in the area of accounting of commercial insurance companies, based on the comparison of accounting practices of the issues examined in accordance with IAS/IFRS. In the conclusion, the authors will address the latest development of necessary steps in adopting the concept of IFRS 4 Phase II and accomplishing the process of the application of IFRS 4 Phase II to the accounts of commercial insurance companies.

  12. Performance Analysis of the Microsoft Kinect Sensor for 2D Simultaneous Localization and Mapping (SLAM Techniques

    Directory of Open Access Journals (Sweden)

    Kamarulzaman Kamarudin

    2014-12-01

    Full Text Available This paper presents a performance analysis of two open-source, laser scanner-based Simultaneous Localization and Mapping (SLAM techniques (i.e., Gmapping and Hector SLAM using a Microsoft Kinect to replace the laser sensor. Furthermore, the paper proposes a new system integration approach whereby a Linux virtual machine is used to run the open source SLAM algorithms. The experiments were conducted in two different environments; a small room with no features and a typical office corridor with desks and chairs. Using the data logged from real-time experiments, each SLAM technique was simulated and tested with different parameter settings. The results show that the system is able to achieve real time SLAM operation. The system implementation offers a simple and reliable way to compare the performance of Windows-based SLAM algorithm with the algorithms typically implemented in a Robot Operating System (ROS. The results also indicate that certain modifications to the default laser scanner-based parameters are able to improve the map accuracy. However, the limited field of view and range of Kinect’s depth sensor often causes the map to be inaccurate, especially in featureless areas, therefore the Kinect sensor is not a direct replacement for a laser scanner, but rather offers a feasible alternative for 2D SLAM tasks.

  13. Human and rhesus macaque hematopoietic stem cells cannot be purified based only on SLAM family markers.

    Science.gov (United States)

    Larochelle, Andre; Savona, Michael; Wiggins, Michael; Anderson, Stephanie; Ichwan, Brian; Keyvanfar, Keyvan; Morrison, Sean J; Dunbar, Cynthia E

    2011-02-03

    Various combinations of antibodies directed to cell surface markers have been used to isolate human and rhesus macaque hematopoietic stem cells (HSCs). These protocols result in poor enrichment or require multiple complex steps. Recently, a simple phenotype for HSCs based on cell surface markers from the signaling lymphocyte activation molecule (SLAM) family of receptors has been reported in the mouse. We examined the possibility of using the SLAM markers to facilitate the isolation of highly enriched populations of HSCs in humans and rhesus macaques. We isolated SLAM (CD150(+)CD48(-)) and non-SLAM (not CD150(+)CD48(-)) cells from human umbilical cord blood CD34(+) cells as well as from human and rhesus macaque mobilized peripheral blood CD34(+) cells and compared their ability to form colonies in vitro and reconstitute immune-deficient (nonobese diabetic/severe combined immunodeficiency/interleukin-2 γc receptor(null), NSG) mice. We found that the CD34(+) SLAM population contributed equally or less to colony formation in vitro and to long-term reconstitution in NSG mice compared with the CD34(+) non-SLAM population. Thus, SLAM family markers do not permit the same degree of HSC enrichment in humans and rhesus macaques as in mice.

  14. Performance analysis of the Microsoft Kinect sensor for 2D Simultaneous Localization and Mapping (SLAM) techniques.

    Science.gov (United States)

    Kamarudin, Kamarulzaman; Mamduh, Syed Muhammad; Shakaff, Ali Yeon Md; Zakaria, Ammar

    2014-12-05

    This paper presents a performance analysis of two open-source, laser scanner-based Simultaneous Localization and Mapping (SLAM) techniques (i.e., Gmapping and Hector SLAM) using a Microsoft Kinect to replace the laser sensor. Furthermore, the paper proposes a new system integration approach whereby a Linux virtual machine is used to run the open source SLAM algorithms. The experiments were conducted in two different environments; a small room with no features and a typical office corridor with desks and chairs. Using the data logged from real-time experiments, each SLAM technique was simulated and tested with different parameter settings. The results show that the system is able to achieve real time SLAM operation. The system implementation offers a simple and reliable way to compare the performance of Windows-based SLAM algorithm with the algorithms typically implemented in a Robot Operating System (ROS). The results also indicate that certain modifications to the default laser scanner-based parameters are able to improve the map accuracy. However, the limited field of view and range of Kinect's depth sensor often causes the map to be inaccurate, especially in featureless areas, therefore the Kinect sensor is not a direct replacement for a laser scanner, but rather offers a feasible alternative for 2D SLAM tasks.

  15. 会计对称理论:会计准则制定的优化路径%Accounting Symmetry Theory: An Optimized Path Established by Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    赵西卜; 程亚琼; 张国源

    2012-01-01

    会计对称理论应作为会计准则制定的重要原则。会计对称理论作为中立性的可实现途径,能在理论上解决中立性和准则制定经济后果之间的矛盾。将会计对称理论纳入会计信息质量框架中,可简化会计准则规范方法、优化会计准则内容、提升会计信息质量,同时对会计、审计、统计等实务工作产生积极影响。%The Accounting Symmetry Theory (AST) should be regarded as the important principle for the formulation of accounting standards. As a neutral path that can be realized, AST can solve the contradiction between neutrality and economic consequences in theory. To bring AST into the quality frame of accounting information can simplify the methods of accounting standards, optimize the contents of accounting standards, and improve the quality of accounting information; meanwhile, it will produce positive effects on the practical work of accounting, auditing, statistics, and so on.

  16. Determining a Consistent Set of Accounting and Financial Reporting Standards: A Research Note Based on the IASB-FASB Conceptual Framework Revision Project

    OpenAIRE

    Le Manh, Anne; Ramond, Olivier

    2011-01-01

    Following the debate surrounding the Conceptual Framework revision jointly undertaken by the IASB and the FASB in May 2008, this paper identifies and discusses three major concerns about the way accounting and financial reporting standards should be determined for listed companies evolving in a global context, namely: (1) What is the role and purpose of a Conceptual Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What information se...

  17. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Science.gov (United States)

    2010-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL... the standard data elements and when must they be captured on a travel accounting system? The...

  18. Validation of Underwater Sensor Package Using Feature Based SLAM

    Directory of Open Access Journals (Sweden)

    Christopher Cain

    2016-03-01

    Full Text Available Robotic vehicles working in new, unexplored environments must be able to locate themselves in the environment while constructing a picture of the objects in the environment that could act as obstacles that would prevent the vehicles from completing their desired tasks. In enclosed environments, underwater range sensors based off of acoustics suffer performance issues due to reflections. Additionally, their relatively high cost make them less than ideal for usage on low cost vehicles designed to be used underwater. In this paper we propose a sensor package composed of a downward facing camera, which is used to perform feature tracking based visual odometry, and a custom vision-based two dimensional rangefinder that can be used on low cost underwater unmanned vehicles. In order to examine the performance of this sensor package in a SLAM framework, experimental tests are performed using an unmanned ground vehicle and two feature based SLAM algorithms, the extended Kalman filter based approach and the Rao-Blackwellized, particle filter based approach, to validate the sensor package.

  19. Validation of Underwater Sensor Package Using Feature Based SLAM.

    Science.gov (United States)

    Cain, Christopher; Leonessa, Alexander

    2016-03-17

    Robotic vehicles working in new, unexplored environments must be able to locate themselves in the environment while constructing a picture of the objects in the environment that could act as obstacles that would prevent the vehicles from completing their desired tasks. In enclosed environments, underwater range sensors based off of acoustics suffer performance issues due to reflections. Additionally, their relatively high cost make them less than ideal for usage on low cost vehicles designed to be used underwater. In this paper we propose a sensor package composed of a downward facing camera, which is used to perform feature tracking based visual odometry, and a custom vision-based two dimensional rangefinder that can be used on low cost underwater unmanned vehicles. In order to examine the performance of this sensor package in a SLAM framework, experimental tests are performed using an unmanned ground vehicle and two feature based SLAM algorithms, the extended Kalman filter based approach and the Rao-Blackwellized, particle filter based approach, to validate the sensor package.

  20. Impaired SLAM-SLAM homotypic interaction between invariant NKT cells and dendritic cells affects differentiation of IL-4/IL-10-secreting NKT2 cells in nonobese diabetic mice.

    Science.gov (United States)

    Baev, Denis V; Caielli, Simone; Ronchi, Francesca; Coccia, Margherita; Facciotti, Federica; Nichols, Kim E; Falcone, Marika

    2008-07-15

    The regulatory function of invariant NKT (iNKT) cells for tolerance induction and prevention of autoimmunity is linked to a specific cytokine profile that comprises the secretion of type 2 cytokines like IL-4 and IL-10 (NKT2 cytokine profile). The mechanism responsible for iNKT cell differentiation toward a type 2 phenotype is unknown. Herein we show that costimulatory signals provided by the surface receptor signaling lymphocytic activation molecule (SLAM) on myeloid dendritic cells (mDC) to iNKT cells is crucial for NKT2 orientation. Additionally, we demonstrate that the impaired acquisition of an NKT2 cytokine phenotype in nonobese diabetic (NOD) mice that spontaneously develop autoimmune diabetes is due to defective SLAM-induced signals generated by NOD mDC. Mature mDC of C57BL/6 mice express SLAM and induce C57BL/6 or NOD iNKT cells to acquire a predominant NKT2 cytokine phenotype in response to antigenic stimulation with the iNKT cell-specific Ag, the alpha-galactosylceramide. In contrast, mature NOD mDC express significantly lower levels of SLAM and are unable to promote GATA-3 (the SLAM-induced intracellular signal) up-regulation and IL-4/IL-10 production in iNKT cells from NOD or C57BL/6 mice. NOD mice carry a genetic defect of the Slamf1 gene that is associated with reduced SLAM expression on double-positive thymocytes and altered iNKT cell development in the thymus. Our data suggest that the genetic Slamf1 defect in NOD mice also affects SLAM expression on other immune cells such as the mDC, thus critically impairing the peripheral differentiation of iNKT cells toward a regulatory NKT2 type.

  1. (Representing Ourselves: Art, Identity, and Status in U. K. Poetry Slam

    Directory of Open Access Journals (Sweden)

    Helen Gregory

    2008-10-01

    Full Text Available The introduction of poetry slam into the U. K. in the mid-1990’s offers an intriguing window into the development of the art worlds and identities of slam participants, as these poets strive to reconcile the introduction of this new, potentially lucrative, foreign art with their own identities as authentic British artists. This paper explores how slam prompts participants in the U. K. performance poetry scene to reassess definitions of performance art, as well as their own identities as artists.

  2. The role of the SLAM-SAP signaling pathway in the modulation of CD4+ T cell responses.

    Science.gov (United States)

    Vilar, M L L V; Frutuoso, M S; Arruda, S M; Lima, D M; Bezerra, C S; Pompeu, M M L

    2011-04-01

    The signaling lymphocytic activation molecule (SLAM), present on the surface of hematopoietic cells, can regulate some events of the immune responses. This modulatory action is associated with the capacity of SLAM to interact with an intracytoplasmic adapter, such as SLAM-associated protein (SAP). SLAM is constitutively expressed in most of these cells, is rapidly induced after antigenic or inflammatory stimuli, and participates in the immunological synapse. Defects in the function of the SLAM-SAP pathway contribute to immunological abnormalities, resulting in autoimmune diseases, tumors of the lymphoid tissues and inadequate responses to infectious agents. Initially, the role of SLAM was investigated using an anti-SLAM monoclonal antibody (α-SLAM mAb) identified as an agonist of the SLAM-SAP pathway, which could induce the production of interferon-γ and could redirect the immune response to a T helper 1 (Th1) cell profile. However, in this review we postulate that the SLAM-SAP pathway primarily induces a Th2 response and secondarily suppresses the Th1 response.

  3. Standard national accounting concepts, economic theory and data compilation issues; on constancy and change in the UN-Manuals on national accounting (1947, 1953, 1968, 1993)

    OpenAIRE

    Bos, Frits

    1993-01-01

    In this paper, the four successive guidelines of the United Nations on national accounting are discussed in view of economic theory (Keynesian analysis, welfare, Hicksian income, input-output analysis, etc.) and data compilation issues (e.g. the link with concepts in administrative data sources). The new guidelines of the EC should complement those of the UN and be simpler and more cost-efficient. It should define a balanced set of operational concepts and tables that is attainable for most E...

  4. Swap transactions as a financial tool, their recognition as international accounting standard 39 and display in financial statements

    Directory of Open Access Journals (Sweden)

    Ali Kablan

    2013-04-01

    Full Text Available Developments in international financial markets concern both developed countries and developing countries closely. The transactions of institutions arising from of commercial activities display a more complex and more risky state in line with international economic developments. The globalization trend in the world economy, the extreme fluctuations in currencies, interests and product prices have rendered closely following up the developments in financial tools mandatory. Taking advantage of derivative financial tools which increase the revenue of assets by taking future risks into consideration, impact a decrease in debt costs and has the purpose of transferring risks are of vital importance with respect to the successful management of companies. At the present time in which international commerce, free market economy and globalization has gained in importance, one of the derivative products used in risk management and have a wide implementation area is swap transactions. Swap transactions can be expressed as a financial transaction including the exchange of interest, foreign currency or both between two or more parties. Swap transactions in particular are used for purposes such as protection against risks due to interest rates and exchange rates, ensuring low cost financing, changing the debt structure and entering different markets. In this study, the generally defined characteristics of swap transactions, which have an important standing within financial risk management and have been rapidly developing in the world in recent years and their recognition according to the International Accounting Standard 39 concerning the recognition of swap transactions, which has in particular termed the study have been focused on. In the framework of the standard, interest swap and foreign currency swap implementation study were included with respect to the matter.

  5. Instant outdoor localization and SLAM initialization from 2.5D maps.

    Science.gov (United States)

    Arth, Clemens; Pirchheim, Christian; Ventura, Jonathan; Schmalstieg, Dieter; Lepetit, Vincent

    2015-11-01

    We present a method for large-scale geo-localization and global tracking of mobile devices in urban outdoor environments. In contrast to existing methods, we instantaneously initialize and globally register a SLAM map by localizing the first keyframe with respect to widely available untextured 2.5D maps. Given a single image frame and a coarse sensor pose prior, our localization method estimates the absolute camera orientation from straight line segments and the translation by aligning the city map model with a semantic segmentation of the image. We use the resulting 6DOF pose, together with information inferred from the city map model, to reliably initialize and extend a 3D SLAM map in a global coordinate system, applying a model-supported SLAM mapping approach. We show the robustness and accuracy of our localization approach on a challenging dataset, and demonstrate unconstrained global SLAM mapping and tracking of arbitrary camera motion on several sequences.

  6. SLAM is a microbial sensor that regulates bacterial phagosome functions in macrophages.

    Science.gov (United States)

    Berger, Scott B; Romero, Xavier; Ma, Chunyan; Wang, Guoxing; Faubion, William A; Liao, Gongxian; Compeer, Ewoud; Keszei, Marton; Rameh, Lucia; Wang, Ninghai; Boes, Marianne; Regueiro, Jose R; Reinecker, Hans-Christian; Terhorst, Cox

    2010-10-01

    Phagocytosis is a pivotal process by which macrophages eliminate microorganisms after recognition by pathogen sensors. Here we unexpectedly found that the self ligand and cell surface receptor SLAM functioned not only as a costimulatory molecule but also as a microbial sensor that controlled the killing of gram-negative bacteria by macrophages. SLAM regulated activity of the NADPH oxidase NOX2 complex and phagolysosomal maturation after entering the phagosome, following interaction with the bacterial outer membrane proteins OmpC and OmpF. SLAM recruited a complex containing the intracellular class III phosphatidylinositol kinase Vps34, its regulatory protein kinase Vps15 and the autophagy-associated molecule beclin-1 to the phagosome, which was responsible for inducing the accumulation of phosphatidylinositol-3-phosphate, a regulator of both NOX2 function and phagosomal or endosomal fusion. Thus, SLAM connects the gram-negative bacterial phagosome to ubiquitous cellular machinery responsible for the control of bacterial killing.

  7. Full-observability analysis and implementation of the general SLAM model

    Science.gov (United States)

    Souici, Ae.; Courdesses, M.; Ouldali, A.; Chatila, R.

    2013-03-01

    Simultaneous localisation and mapping (SLAM) problem is a non-linear system with dynamic state and measurement dimensions. The full observability of such system was ignored, in spite of the fact that system observability is a fundamental aspect in any state estimation problem. In this article, we present a full observability analysis of the general SLAM model. We show that known landmarks (anchor) solution does not guarantee full observability. Furthermore, we prove that to make the general SLAM model fully observable, a combination of known landmarks and invariant metrics are needed. Moreover, we propose a solution to implement a fully observable SLAM model based on mature landmark and virtual observation concepts. Simulations and experimental results are presented demonstrating the validity of the solutions in real world.

  8. Joint Solution for the Online 3D Photorealistic Mapping Using SfM and SLAM

    Directory of Open Access Journals (Sweden)

    Hyunga Choi

    2013-01-01

    Full Text Available This paper proposes a novel hybrid solution of SfM (Structure from Motion and SLAM (Simultaneous Localization And Mapping for the online generation of a 3D photorealistic map. As it is well known, the SfM can generate a 3D photo map, but it is difficult to get the real‐scale as well as to build an online map (i.e., the map cannot be generated on the fly. In contrast, while SLAM frameworks are suitable for online real‐scale mapping, they are not adequate for 3D photo map generation. To create a synergy effect, the proposed method combines SfM and SLAM. The way of combination is to use SfM for the generation of local maps and to utilize SLAM for a fusion of local maps in a globally consistent manner. Experimental results show that the proposed hybrid approach enables online 3D photorealistic mapping.

  9. Large-scale monocular FastSLAM2.0 acceleration on an embedded heterogeneous architecture

    Science.gov (United States)

    Abouzahir, Mohamed; Elouardi, Abdelhafid; Bouaziz, Samir; Latif, Rachid; Tajer, Abdelouahed

    2016-12-01

    Simultaneous localization and mapping (SLAM) is widely used in many robotic applications and autonomous navigation. This paper presents a study of FastSLAM2.0 computational complexity based on a monocular vision system. The algorithm is intended to operate with many particles in a large-scale environment. FastSLAM2.0 was partitioned into functional blocks allowing a hardware software matching on a CPU-GPGPU-based SoC architecture. Performances in terms of processing time and localization accuracy were evaluated using a real indoor dataset. Results demonstrate that an optimized and efficient CPU-GPGPU partitioning allows performing accurate localization results and high-speed execution of a monocular FastSLAM2.0-based embedded system operating under real-time constraints.

  10. Fine specificity and molecular competition in SLAM family receptor signalling.

    Science.gov (United States)

    Wilson, Timothy J; Garner, Lee I; Metcalfe, Clive; King, Elliott; Margraf, Stefanie; Brown, Marion H

    2014-01-01

    SLAM family receptors regulate activation and inhibition in immunity through recruitment of activating and inhibitory SH2 domain containing proteins to immunoreceptor tyrosine based switch motifs (ITSMs). Binding of the adaptors, SAP and EAT-2 to ITSMs in the cytoplasmic regions of SLAM family receptors is important for activation. We analysed the fine specificity of SLAM family receptor phosphorylated ITSMs and the conserved tyrosine motif in EAT-2 for SH2 domain containing signalling proteins. Consistent with the literature describing dependence of CRACC (SLAMF7) on EAT-2, CRACC bound EAT-2 (KD = 0.003 μM) with approximately 2 orders of magnitude greater affinity than SAP (KD = 0.44 μM). RNA interference in cytotoxicity assays in NK92 cells showed dependence of CRACC on SAP in addition to EAT-2, indicating selectivity of SAP and EAT-2 may depend on the relative concentrations of the two adaptors. The concentration of SAP was four fold higher than EAT-2 in NK92 cells. Compared with SAP, the significance of EAT-2 recruitment and its downstream effectors are not well characterised. We identified PLCγ1 and PLCγ2 as principal binding partners for the EAT-2 tail. Both PLCγ1 and PLCγ2 are functionally important for cytotoxicity in NK92 cells through CD244 (SLAMF4), NTB-A (SLAMF6) and CRACC. Comparison of the specificity of SH2 domains from activating and inhibitory signalling mediators revealed a hierarchy of affinities for CD244 (SLAMF4) ITSMs. While binding of phosphatase SH2 domains to individual ITSMs of CD244 was weak compared with SAP or EAT-2, binding of tandem SH2 domains of SHP-2 to longer peptides containing tandem phosphorylated ITSMs in human CD244 increased the affinity ten fold. The concentration of the tyrosine phosphatase, SHP-2 was in the order of a magnitude higher than the adaptors, SAP and EAT-2. These data demonstrate a mechanism for direct recruitment of phosphatases in inhibitory signalling by ITSMs, while explaining competitive

  11. Fine Specificity and Molecular Competition in SLAM Family Receptor Signalling

    Science.gov (United States)

    Wilson, Timothy J.; Garner, Lee I.; Metcalfe, Clive; King, Elliott; Margraf, Stefanie; Brown, Marion H.

    2014-01-01

    SLAM family receptors regulate activation and inhibition in immunity through recruitment of activating and inhibitory SH2 domain containing proteins to immunoreceptor tyrosine based switch motifs (ITSMs). Binding of the adaptors, SAP and EAT-2 to ITSMs in the cytoplasmic regions of SLAM family receptors is important for activation. We analysed the fine specificity of SLAM family receptor phosphorylated ITSMs and the conserved tyrosine motif in EAT-2 for SH2 domain containing signalling proteins. Consistent with the literature describing dependence of CRACC (SLAMF7) on EAT-2, CRACC bound EAT-2 (KD = 0.003 μM) with approximately 2 orders of magnitude greater affinity than SAP (KD = 0.44 μM). RNA interference in cytotoxicity assays in NK92 cells showed dependence of CRACC on SAP in addition to EAT-2, indicating selectivity of SAP and EAT-2 may depend on the relative concentrations of the two adaptors. The concentration of SAP was four fold higher than EAT-2 in NK92 cells. Compared with SAP, the significance of EAT-2 recruitment and its downstream effectors are not well characterised. We identified PLCγ1 and PLCγ2 as principal binding partners for the EAT-2 tail. Both PLCγ1 and PLCγ2 are functionally important for cytotoxicity in NK92 cells through CD244 (SLAMF4), NTB-A (SLAMF6) and CRACC. Comparison of the specificity of SH2 domains from activating and inhibitory signalling mediators revealed a hierarchy of affinities for CD244 (SLAMF4) ITSMs. While binding of phosphatase SH2 domains to individual ITSMs of CD244 was weak compared with SAP or EAT-2, binding of tandem SH2 domains of SHP-2 to longer peptides containing tandem phosphorylated ITSMs in human CD244 increased the affinity ten fold. The concentration of the tyrosine phosphatase, SHP-2 was in the order of a magnitude higher than the adaptors, SAP and EAT-2. These data demonstrate a mechanism for direct recruitment of phosphatases in inhibitory signalling by ITSMs, while explaining competitive

  12. Accountability in Family Discourse: Socialization into Norms and Standards and Negotiation of Responsibility in Italian Dinner Conversations

    Science.gov (United States)

    Sterponi, Laura

    2009-01-01

    This article explores morality as situated activity and approaches the discursive practice of accountability in Italian family dinner conversations as an avenue for understanding the construction of moral behaviour in everyday interpersonal interaction. The article focuses in particular on "vicarious" accounts, namely accounts, or…

  13. A Robust Approach for a Filter-Based Monocular Simultaneous Localization and Mapping (SLAM System

    Directory of Open Access Journals (Sweden)

    Antoni Grau

    2013-07-01

    Full Text Available Simultaneous localization and mapping (SLAM is an important problem to solve in robotics theory in order to build truly autonomous mobile robots. This work presents a novel method for implementing a SLAM system based on a single camera sensor. The SLAM with a single camera, or monocular SLAM, is probably one of the most complex SLAM variants. In this case, a single camera, which is freely moving through its environment, represents the sole sensor input to the system. The sensors have a large impact on the algorithm used for SLAM. Cameras are used more frequently, because they provide a lot of information and are well adapted for embedded systems: they are light, cheap and power-saving. Nevertheless, and unlike range sensors, which provide range and angular information, a camera is a projective sensor providing only angular measurements of image features. Therefore, depth information (range cannot be obtained in a single step. In this case, special techniques for feature system-initialization are needed in order to enable the use of angular sensors (as cameras in SLAM systems. The main contribution of this work is to present a novel and robust scheme for incorporating and measuring visual features in filtering-based monocular SLAM systems. The proposed method is based in a two-step technique, which is intended to exploit all the information available in angular measurements. Unlike previous schemes, the values of parameters used by the initialization technique are derived directly from the sensor characteristics, thus simplifying the tuning of the system. The experimental results show that the proposed method surpasses the performance of previous schemes.

  14. A robust approach for a filter-based monocular simultaneous localization and mapping (SLAM) system.

    Science.gov (United States)

    Munguía, Rodrigo; Castillo-Toledo, Bernardino; Grau, Antoni

    2013-07-03

    Simultaneous localization and mapping (SLAM) is an important problem to solve in robotics theory in order to build truly autonomous mobile robots. This work presents a novel method for implementing a SLAM system based on a single camera sensor. The SLAM with a single camera, or monocular SLAM, is probably one of the most complex SLAM variants. In this case, a single camera, which is freely moving through its environment, represents the sole sensor input to the system. The sensors have a large impact on the algorithm used for SLAM. Cameras are used more frequently, because they provide a lot of information and are well adapted for embedded systems: they are light, cheap and power-saving. Nevertheless, and unlike range sensors, which provide range and angular information, a camera is a projective sensor providing only angular measurements of image features. Therefore, depth information (range) cannot be obtained in a single step. In this case, special techniques for feature system-initialization are needed in order to enable the use of angular sensors (as cameras) in SLAM systems. The main contribution of this work is to present a novel and robust scheme for incorporating and measuring visual features in filtering-based monocular SLAM systems. The proposed method is based in a two-step technique, which is intended to exploit all the information available in angular measurements. Unlike previous schemes, the values of parameters used by the initialization technique are derived directly from the sensor characteristics, thus simplifying the tuning of the system. The experimental results show that the proposed method surpasses the performance of previous schemes.

  15. Symmetries in observer design: review of some recent results and applications to EKF-based SLAM

    CERN Document Server

    Bonnabel, Silvere

    2011-01-01

    In this paper, we first review the theory of symmetry-preserving observers and we mention some recent results. Then, we apply the theory to Extended Kalman Filter-based Simultaneous Localization and Mapping (EKF SLAM). It allows to derive a new (symmetry-preserving) Extended Kalman Filter for the non-linear SLAM problem that possesses convergence properties. We also prove a special choice of the gains ensures global exponential convergence.

  16. Microscopic insight into thermodynamics of conformational changes of SAP-SLAM complex in signal transduction cascade

    Science.gov (United States)

    Samanta, Sudipta; Mukherjee, Sanchita

    2017-04-01

    The signalling lymphocytic activation molecule (SLAM) family of receptors, expressed by an array of immune cells, associate with SLAM-associated protein (SAP)-related molecules, composed of single SH2 domain architecture. SAP activates Src-family kinase Fyn after SLAM ligation, resulting in a SLAM-SAP-Fyn complex, where, SAP binds the Fyn SH3 domain that does not involve canonical SH3 or SH2 interactions. This demands insight into this SAP mediated signalling cascade. Thermodynamics of the conformational changes are extracted from the histograms of dihedral angles obtained from the all-atom molecular dynamics simulations of this structurally well characterized SAP-SLAM complex. The results incorporate the binding induced thermodynamic changes of individual amino acid as well as the secondary structural elements of the protein and the solvent. Stabilization of the peptide partially comes through a strong hydrogen bonding network with the protein, while hydrophobic interactions also play a significant role where the peptide inserts itself into a hydrophobic cavity of the protein. SLAM binding widens SAP's second binding site for Fyn, which is the next step in the signal transduction cascade. The higher stabilization and less fluctuation of specific residues of SAP in the Fyn binding site, induced by SAP-SLAM complexation, emerge as the key structural elements to trigger the recognition of SAP by the SH3 domain of Fyn. The thermodynamic quantification of the protein due to complexation not only throws deeper understanding in the established mode of SAP-SLAM interaction but also assists in the recognition of the relevant residues of the protein responsible for alterations in its activity.

  17. AUV SLAM and Experiments Using a Mechanical Scanning Forward-Looking Sonar

    OpenAIRE

    Bo He; Yan Liang; Xiao Feng; Rui Nian; Tianhong Yan; Minghui Li; Shujing Zhang

    2012-01-01

    Navigation technology is one of the most important challenges in the applications of autonomous underwater vehicles (AUVs) which navigate in the complex undersea environment. The ability of localizing a robot and accurately mapping its surroundings simultaneously, namely the simultaneous localization and mapping (SLAM) problem, is a key prerequisite of truly autonomous robots. In this paper, a modified-FastSLAM algorithm is proposed and used in the navigation for our C-Ranger

  18. Multiple Integrated Navigation Sensors for Improved Occupancy Grid FastSLAM

    Science.gov (United States)

    2011-03-01

    Robotics and Automation, 17(3):229–241, 2001. [17] Doucet, Arnaud, Nando de Freitas, Kevin Murphy, and Stuart Russell . “Rao- Blackwellised Particle...Austin and Ronald Parr . “DP-SLAM: Fast, Robust Simultaneous Local- ization and Mapping without Predetermined Landmarks”. International Joint Conference...on Artificial Intelligence, 1135–1142. 2003. [21] Eliazar, Austin and Ronald Parr . “Hierarchical Linear/Constant Time SLAM Using Particle Filters for

  19. Stacking sequence optimisation of composite panels subjected to slamming impact loads using a genetic algorithm

    OpenAIRE

    Khedmati,Mohammad Reza; Sangtabi,Mohammad Rezai; Fakoori,Mehdi

    2013-01-01

    Optimisation of stacking sequence for composite panels under slamming impact loads using a genetic algorithm method is studied in this paper. For this purpose, slamming load is assumed to have a uniform distribution with a triangular-pulse type of intensity function. In order to perform optimisation based on a genetic algorithm, a special code is written in MATLAB software environment. The optimiser is coupled with the commercial software ANSYS in order to analyse the composite panel under st...

  20. 基于平方根UKF的SLAM算法%Square root Unscented Kalman Filter based SLAM

    Institute of Scientific and Technical Information of China (English)

    李树荣; 倪朋飞

    2011-01-01

    Simultaneous Localization and Mapping (SLAM) is concerned to be the key point to realize the real autonomy of mobile robot.Unscented Kalman Filter(UKP) is widely applied in SLAM problem because of its directly using of nonlinear modcl.Conceming that square root filter can ensure non-negative definite of the covariance matrix.This article introduces square root unscented Kalman filter into SLAM problem and ensures its stability.This algorithm also gains a more accurate estimation compared to UICF based SLAM.Simulation results show that this algorithm is effective.%同步定位与地图构建( SLAM)是移动机器人实现真正自主的关键,无迹卡尔曼滤波(UKF)由于直接利用系统非线性模型而在SLAM问题中得到广泛的应用.基于平方根滤波可以确保协方差矩阵的非负定的思想,将平方根UKF应用到SLAM问题中,确保了SLAM算法的稳定性,并得到了较高的估计精度.仿真结果表明,该算法是有效的.

  1. 金融危机下制定会计规范提高会计信息质量%To Develop Accounting Standards and Improve the Quality of Accounting Information under the Financial Crisis

    Institute of Scientific and Technical Information of China (English)

    孙立民

    2011-01-01

    文在简要的介绍了金融危机和会计规范之后,通过对会计规范具有影响的金融危机的回顾,得出了一些有益的启示:需要客观看待会计准则在经济危机中的作用,在危机中发现会计规范的缺陷,并构建更严密的会计概念框架以使财务信息无偏差地反映经济现实.当务之急是改善我国会计信息质量低下状况.%The paper describes in brief the financial crisis and the accounting standards, then draws some useful lessons from the review of financial crisis which have an impact on the accounting norms.That is we need have an objective view of accounting's role in the economic crisis and find the defects of accounting standards in the crisis, and build a more rigorous conceptual framework of accounting in order to make financial information accurately reflect economic reality.So it is the priority to improve the situation of the Iow quality of accounting information.

  2. Flat plate approximation in the three-dimensional slamming; Heiban kinji ni yoru sanjigen suimen shogeki keisanho ni tsuite

    Energy Technology Data Exchange (ETDEWEB)

    Toyama, Y. [Mitsui Engineering and Shipbuilding Co. Ltd., Tokyo (Japan)

    1996-12-31

    A slamming load generated by interactive motions between a ship body and water face is an important load in ensuring safety of the ship. A flat plate approximation developed by Wagner is used as a two-dimensional slamming theory, but it has a drawback in handling edges of a flat plate. Therefore, an attempt was made to expand the two-dimensional Wagner`s theory to three dimensions. This paper first shows a method to calculate water face slamming of an arbitrary axisymmetric body by using circular plate approximation. The paper then proposes a method to calculate slamming pressure distribution and slamming force for the case when shape of the water contacting surface may be approximated by an elliptic shape. Expansion to the three dimensions made clear to some extent the characteristics of the three-dimensional slamming. In the case of two dimensions or a circular column for example, the water contacting area increases rapidly in the initial stage generating large slamming force. However, in the case of three dimensions, since the water contacting area expands longitudinally and laterally, the slamming force tends to increase gradually. Maximum slamming pressure was found proportional to square of moving velocity in a water contacting boundary in the case of three dimensions, and similar to stagnation pressure on a gliding plate. 12 refs., 17 figs., 1 tab.

  3. Research on Earnings Management under the New Accounting Standards%新会计准则下盈余管理研究

    Institute of Scientific and Technical Information of China (English)

    李慧

    2011-01-01

    Earnings management is an operational behavior that enterprise management uses accounting method or takes action to make the enterprise's book surplus reach the desired level to get enterprise or individual benefit, which is widespread phenomenon and closely linked to accounting standards. This article started with the relationship between accounting standards and earnings management, analyzed the influence of accounting standards on earnings management, and measures of earnings management under the new accounting standards, and finally come up with some suggestions of perfecting earnings management.%盈余管理通常是指企业管理层为了给企业或个人谋取利益,而通过使用会计手段,或通过采取实际行动使企业的账面盈余达到所期望的水平的操作性行为,是公司普遍存在的现象,与会计准则有着紧密联系.文章拟从会计准则与盈余管理的关系出发,分析新会计准则对盈余管理的影响及新准则下企业进行盈余管理可采用的手段,并对新会计准则下完善盈余管理提出一些建议.

  4. Impact Analysis of Anti-dumping Responding on New Accounting Standards%反倾销应诉对我国会计准则影响分析

    Institute of Scientific and Technical Information of China (English)

    袁继安; 王淑川; 边保奇

    2011-01-01

    This paper analyzes the new corporation accounting principles real value on anti-dumping responding of fair value t criteria and new standards in cost accounting , exposed two key problems remained in the accounting principles.%文章分析了我国会计准则在公允价值计量属性与成本核算的新规定等方面对我国企业反倾销应诉工作的实际价值,阐明了准则在这方面仍然存在的两个关键问题。

  5. 现行准则下会计人员职业判断能力研究%Study on Accounting Professional Judgment Under Current Standards

    Institute of Scientific and Technical Information of China (English)

    鲁海帆

    2015-01-01

    The existing accounting standards conform to the trend of internationalization, changing from the rule-oriented mode to principle-oriented mode, which no longer carries out provisions for specific operations of the business and only gives accounting principles. This change not only expands the space of judgment of accounting personnel, but also imposes higher requirements of accounting personnel professional knowledge and skills. This paper analyzes the current standards of accounting professional judgment ability, in order to improve the account-ing professional judgment.%现有会计准则顺应了国际化趋势,由原有的规则导向模式转变为原则导向模式,不再对业务的具体操作进行细节性的规定,而仅给出会计核算的原则性要求。这一转变虽然扩大了会计人员的职业判断空间,但也对会计人员的专业知识和技能提出了更高的要求。本文对现有准则下会计人员职业判断能力进行分析,以期对会计职业判断的提高起到一定的推动作用。

  6. La proteína asociada a SLAM (SAP regula la expresión de IFN-g en lepra The SLAM-associated protein (SAP regulates IFN-g expression in leprosy

    Directory of Open Access Journals (Sweden)

    María F. Quiroga

    2004-10-01

    Full Text Available La inmunidad protectora contra Mycobacterium leprae requiere IFN-g. Los pacientes con lepra tuberculoide producen localmente citoquinas Th1, mientras que los pacientes lepromatosos producen citoquinas Th2. La molécula linfocitaria activadora de señales (SLAM y la proteína asociada a SLAM (SAP participan en la diferenciación celular que conduce a producción de patrones específicos de citoquinas. A fin de investigar la vía SLAM/SAP en la infección por M. leprae, determinamos expresión de ARN mensajero (ARNm de SAP, IFN-g y SLAM en pacientes con lepra. Observamos que la expresión de SLAM correlacionó en forma directa con la expresión de IFN-g, mientras que la expresión de SAP correlacionó inversamente con la expresión de ambas proteínas. Así, nuestros resultados indican que SAP interferiría con las respuestas de citoquinas Th1 mientras que SLAM contribuiría con la respuesta Th1 en lepra, señalando a la vía SLAM/SAP como potencial blanco modulador de citoquinas en enfermedades con respuestas Th2 disfuncionales.Tuberculoid leprosy patients locally produce Th1 cytokines, while lepromatous patients produce Th2 cytokines. Signaling lymphocytic activation molecule (SLAM and the SLAM-associated protein (SAP participate in the differentiation process that leads to the production of specific patterns of cytokines by activated T cells. To investigate the SLAM/SAP pathway in M. leprae infection, we determined the expression of SAP, IFN-g and SLAM RNA messenger in leprosy patients. We found a direct correlation of SLAM expression with IFN-g expression, whereas the expression of SAP was inversely correlated with the expression of both SLAM and IFN-g. Therefore, our data indicate that SAP might interfere with Th1 cytokine responses while SLAM expression may contribute to Th1 responses in leprosy. This study further suggests that the SLAM/SAP pathway might be a focal point for therapeutic modulation of T cell cytokine responses in diseases

  7. Sensor Fusion of Monocular Cameras and Laser Rangefinders for Line-Based Simultaneous Localization and Mapping (SLAM Tasks in Autonomous Mobile Robots

    Directory of Open Access Journals (Sweden)

    Xinzheng Zhang

    2012-01-01

    Full Text Available This paper presents a sensor fusion strategy applied for Simultaneous Localization and Mapping (SLAM in dynamic environments. The designed approach consists of two features: (i the first one is a fusion module which synthesizes line segments obtained from laser rangefinder and line features extracted from monocular camera. This policy eliminates any pseudo segments that appear from any momentary pause of dynamic objects in laser data. (ii The second characteristic is a modified multi-sensor point estimation fusion SLAM (MPEF-SLAM that incorporates two individual Extended Kalman Filter (EKF based SLAM algorithms: monocular and laser SLAM. The error of the localization in fused SLAM is reduced compared with those of individual SLAM. Additionally, a new data association technique based on the homography transformation matrix is developed for monocular SLAM. This data association method relaxes the pleonastic computation. The experimental results validate the performance of the proposed sensor fusion and data association method.

  8. Sensor fusion of monocular cameras and laser rangefinders for line-based Simultaneous Localization and Mapping (SLAM) tasks in autonomous mobile robots.

    Science.gov (United States)

    Zhang, Xinzheng; Rad, Ahmad B; Wong, Yiu-Kwong

    2012-01-01

    This paper presents a sensor fusion strategy applied for Simultaneous Localization and Mapping (SLAM) in dynamic environments. The designed approach consists of two features: (i) the first one is a fusion module which synthesizes line segments obtained from laser rangefinder and line features extracted from monocular camera. This policy eliminates any pseudo segments that appear from any momentary pause of dynamic objects in laser data. (ii) The second characteristic is a modified multi-sensor point estimation fusion SLAM (MPEF-SLAM) that incorporates two individual Extended Kalman Filter (EKF) based SLAM algorithms: monocular and laser SLAM. The error of the localization in fused SLAM is reduced compared with those of individual SLAM. Additionally, a new data association technique based on the homography transformation matrix is developed for monocular SLAM. This data association method relaxes the pleonastic computation. The experimental results validate the performance of the proposed sensor fusion and data association method.

  9. Role of SLAM in NKT cell development revealed by transgenic complementation in NOD mice.

    Science.gov (United States)

    Jordan, Margaret A; Fletcher, Julie M; Jose, Roby; Chowdhury, Shahead; Gerlach, Nicole; Allison, Janette; Baxter, Alan G

    2011-04-01

    Allelic variation of SLAM expression on CD4(+)CD8(+) thymocytes has been proposed to play a major role in NKT cell development. In this article, this hypothesis is tested by the production of subcongenic mouse strains and Slamf1 transgenic lines. The long isoform of the C57BL/6 allele of Slamf1 was transgenically expressed on CD4(+)CD8(+) thymocytes under control of an hCD2 minigene. NOD.Nkrp1b.Tg(Slamf1)1 mice, which had a 2-fold increase in SLAM protein expression on CD4(+)CD8(+) thymocytes, had a 2-fold increase in numbers of thymic NKT cells. The additional thymic NKT cells in NOD.Nkrp1b.Tg(Slamf1)1 mice were relatively immature, with a similar subset distribution to those of congenic NOD.Nkrp1b.Nkt1 and NOD.Nkrp1b.Slamf1 mice, which also express increased levels of SLAM on CD4(+)CD8(+) thymocytes and produce larger numbers of NKT cells. Transgenic enhancement of SLAM expression also increased IL-4 and IL-17 production in response to TCR-mediated stimulation. Paradoxically, NOD.Nkrp1b.Tg(Slamf1)2 mice, which had a 7-fold increase in SLAM expression, showed no significant increase in NKT cells numbers; on the contrary, at high transgene copy number, SLAM expression levels correlated inversely with NKT cell numbers, consistent with a contribution to negative selection. These data confirm a role for SLAM in controlling NKT cell development and are consistent with a role in both positive and negative thymic selection of NKT cells.

  10. Searching for the Norm in a System of Absolutes: A Case Study of Standards-Based Accountability Reform in Pre-Kindergarten

    Science.gov (United States)

    Brown, Christopher

    2011-01-01

    Research Findings: The emergence of standards-based accountability reforms in early childhood education has created new challenges for the field. This article presents findings from a case study that explored how stakeholders in a large urban pre-kindergarten program struggled to implement an assessment tool that aligned the normative academic…

  11. 与国际持续趋同:国际板选择会计准则的基础%Gradual Harmonization with International Accounting Standards: The Foundation of International Board Choosing Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    景怡然

    2011-01-01

    This paper analyzes that the gradual harmonization between Chinese accounting standards (CAS) and international accounting standards (IAS) will reduce the difficulty that the international board chooses accounting standards, and concludes that quickening the gradual harmonization between CAS and IAS is one condition that the international beard chooses CAS, and is an important measure to protect the interests of stakeholders. It can provide evidence for Chinese investors to evaluate investment objects and make decision conveniently.%通过对我国会计准则与国际财务报告持续趋同会降低国际板会计准则选择难度问题分析,发现加快实现我国会计准则与国际持续趋同,是促使国际板选择我国会计准则的条件,是有利于保护国际板各方利益相关者利益的重要举措,也可为中国的投资者便捷地评判投资对象与作出决策提供依据。

  12. BRAZILIAN AND INTERNATIONAL ACCOUNTING STANDARDS APPLIED TO THE PUBLIC SECTOR AND THE CHALLENGE OF CONVERGENCE: A COMPARATIVE ANALYSIS - IPSAS AND NBCTSP

    Directory of Open Access Journals (Sweden)

    José Francisco Ribeiro Filho (in memoriam

    2012-11-01

    Full Text Available The aim in this study is to analyze the current stage of conceptual convergence between Brazilian accounting standards applied to the public sector (NBCTSP and the International Public Sector Accounting Standard (IPSAS. The complexity and range of transactions between public or private sector entities, as a result of market internationalization, demand continuous and dynamic assessment of the events that promote quantitative or qualitative equity changes. For this evaluation process, observing accounting principles and standards is important to guarantee, among other information characteristics, understandability and comparability, thus reducing costs for investors and users in general, in view of the barriers raised by diverse languages, cultures, tax and economic policies. For convergence analysis, the standards’ contents were subject to a comparative study, based on a descriptive analysis, with a view to verifying the existing adherence between Brazilian and international standards applied to the public sector. The results found highlight that different aspects still have to be discussed with a view to an actual convergence with the international standards; the current convergence is partial. The high-quality conceptual exposure of the NBCPSPs is observed though, while the contents of the IPSAS are more focused on operating procedures

  13. The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies Shareholders

    Directory of Open Access Journals (Sweden)

    Ahmad Nawaf Obaidat, Dr.

    2013-12-01

    One of the most important findings of the study is the existence of sufficient companies’ awareness and understanding of the importance of the standard. The study also revealed that the companies were committed to implement the standard and provide its related disclosures.

  14. Examining the trajectory of a standard for patent classification: An institutional account of a technical cooperation between EPO and USPTO

    NARCIS (Netherlands)

    Cavalheiro, G.M.C.; Joia, L.A.; Veenstra, A.F. van

    2016-01-01

    This paper explores the dynamics of standardization practices associated with patent classification and discusses the technical, legal and policy implications of standard-setting for patent classification. Therefore, this paper aims to fill a gap in the literature on knowledge management, based on

  15. Building Accountability: A Review of State Standards and Requirements for K-12 Public School Facility Planning and Design. Appendices

    Science.gov (United States)

    Vincent, Jeffrey M.

    2016-01-01

    The purpose of this study was to inform the California Department of Education (CDE) in ensuring the standards contained in Title 5 appropriately promote the planning and design of healthy, safe and educationally suitable K-12 school facilities. The study gathers and analyzes K-12 facility standards in other states across the country to understand…

  16. Building Accountability in California: A Review of State Standards and Requirements for K-12 Public School Facility Planning and Design

    Science.gov (United States)

    Vincent, Jeffrey M.

    2016-01-01

    This study aims to inform the California Department of Education (CDE) in ensuring the standards contained in Title 5 appropriately promote the planning and design of healthy, safe and educationally suitable K-12 school facilities. The study gathers and analyzes K-12 facility standards in ten case study states across the country to understand…

  17. An Improved FastSLAM System Based on Distributed Structure for Autonomous Robot Navigation

    Directory of Open Access Journals (Sweden)

    Fu-jun Pei

    2014-01-01

    Full Text Available Fast simultaneous localization and mapping (FastSLAM is an efficient algorithm for autonomous navigation of mobile vehicle. However, FastSLAM must reconfigure the entire vehicle state equation when the feature points change, which causes an exponential growth in quantities of computation and difficulties in isolating potential faults. In order to overcome these limitations, an improved FastSLAM, based on the distributed structure, is developed in this paper. There are two state estimation parts designed in this improved FastSLAM. Firstly, a distributed unscented particle filter is used to avoid reconfiguring the entire system equation in the vehicle state estimation part. Secondly, in the landmarks estimation part, the observation model is designed as a linear one to update the landmarks states by using the linear observation errors. Then, the convergence of the proposed and improved FastSLAM algorithm is given in the sense of mean square. Finally, the simulation results show that the proposed distributed algorithm could reduce the computational complexity with high accuracy and high fault-tolerance performance.

  18. Indoor Slope and Edge Detection by using Two-Dimensional EKF-SLAM with Orthogonal Assumption

    Directory of Open Access Journals (Sweden)

    Jixin Lv

    2015-04-01

    Full Text Available In an indoor environment, slope and edge detection is an important problem in simultaneous localization and mapping (SLAM, which is a basic requirement for mobile robot autonomous navigation. Slope detection allows the robot to find areas that are more traversable while the edge detection can prevent robot from falling. Three-dimensional (3D solutions usually require a large memory and high computational costs. This study proposes an efficient two-dimensional (2D solution to combine slope and edge detection with a line-segment-based extended Kalman filter SLAM (EKF-SLAM in a structured indoor area. The robot is designed to use two fixed 2D laser range finders (LRFs to perform horizontal and vertical scans. With local area orthogonal assumption, the slope and edge are modelled into line segments swiftly from each vertical scan, and then are merged into the EKF-SLAM framework. The EKF-SLAM framework features an optional prediction model that can automatically decide whether the application of iterative closest point (ICP is necessary to compensate for the dead reckoning error. The experimental results demonstrate that the proposed algorithm is capable of building an accurate 2D map swiftly, which contains crucial information of the edge and slope.

  19. Accurate Mobile Urban Mapping via Digital Map-Based SLAM

    Directory of Open Access Journals (Sweden)

    Hyunchul Roh

    2016-08-01

    Full Text Available This paper presents accurate urban map generation using digital map-based Simultaneous Localization and Mapping (SLAM. Throughout this work, our main objective is generating a 3D and lane map aiming for sub-meter accuracy. In conventional mapping approaches, achieving extremely high accuracy was performed by either (i exploiting costly airborne sensors or (ii surveying with a static mapping system in a stationary platform. Mobile scanning systems recently have gathered popularity but are mostly limited by the availability of the Global Positioning System (GPS. We focus on the fact that the availability of GPS and urban structures are both sporadic but complementary. By modeling both GPS and digital map data as measurements and integrating them with other sensor measurements, we leverage SLAM for an accurate mobile mapping system. Our proposed algorithm generates an efficient graph SLAM and achieves a framework running in real-time and targeting sub-meter accuracy with a mobile platform. Integrated with the SLAM framework, we implement a motion-adaptive model for the Inverse Perspective Mapping (IPM. Using motion estimation derived from SLAM, the experimental results show that the proposed approaches provide stable bird’s-eye view images, even with significant motion during the drive. Our real-time map generation framework is validated via a long-distance urban test and evaluated at randomly sampled points using Real-Time Kinematic (RTK-GPS.

  20. Localization of RhoGEF2 during Drosophila cellularization is developmentally controlled by Slam.

    Science.gov (United States)

    Wenzl, Christian; Yan, Shuling; Laupsien, Philip; Grosshans, Jörg

    2010-01-01

    Essential for proper function of small GTPases of the Rho family, which control many aspects of cytoskeletal and membrane dynamics, is their temporal and spatial control by activating GDP exchange factors (GEFs) and deactivating GTPase-activating-proteins (GAPs). The regulatory mechanisms controlling these factors are not well understood, especially during development, when the organization and behaviour of cells change in a stage dependent manner. During Drosophila cellularization Rho signalling and RhoGEF2 are involved in furrow canal formation and the organization of actin and myosin. Here we analyze, how RhoGEF2 is localized at the sites of membrane invagination. We show that the PDZ domain is necessary for localization and function of RhoGEF2 and identify Slam as a factor that is necessary for RhoGEF2 localization. We also demonstrate that Slam can recruit RhoGEF2 to ectopic sites. Furthermore we find that the PDZ domain of RhoGEF2 can form a complex with Slam invivo and that Slam transcripts and protein colocalize at the furrow canal and in basal particles. Based on these findings, we propose that accumulation of slam mRNA and protein at the presumptive invagination site provides a spatial and temporal trigger for RhoGEF2-Rho1 signalling.

  1. Shocklets, SLAMS, and Field-Aligned Ion Beams in the Terrestrial Foreshock

    Science.gov (United States)

    Wilson, L. B.; Koval, A.; Sibeck, D. G.; Szabo, A.; Cattell, C. A.; Kasper, J. C.; Maruca, B. A.; Pulupa, M.; Salem, C. S.; Wilber, M.

    2012-01-01

    We present Wind spacecraft observations of ion distributions showing field- aligned beams (FABs) and large-amplitude magnetic fluctuations composed of a series of shocklets and short large-amplitude magnetic structures (SLAMS). The FABs are found to have T(sub k) approx 80-850 eV, V(sub b)/V(sub sw) approx 1.3-2.4, T(sub perpendicular,b)/T(sub paralell,b) approx 1-8, and n(sub b)/n(sub o) approx 0.2-11%. Saturation amplitudes for ion/ion resonant and non-resonant instabilities are too small to explain the observed SLAMS amplitudes. We show two examples where groups of SLAMS can act like a local quasi-perpendicular shock reflecting ions to produce the FABs, a scenario distinct from the more-common production at the quasi-perpendicular bow shock. The SLAMS exhibit a foot-like magnetic enhancement with a leading magnetosonic whistler train, consistent with previous observations. Strong ion and electron heating are observed within the series of shocklets and SLAMS with temperatures increasing by factors approx > 5 and approx >3, respectively. Both the core and halo electron components show strong perpendicular heating inside the feature.

  2. Heparin-like glycosaminoglycans prevent the infection of measles virus in SLAM-negative cell lines.

    Science.gov (United States)

    Terao-Muto, Yuri; Yoneda, Misako; Seki, Takahiro; Watanabe, Akira; Tsukiyama-Kohara, Kyoko; Fujita, Kentaro; Kai, Chieko

    2008-12-01

    The wide tissue tropism of the measles virus (MV) suggests that it involves ubiquitously expressed molecules. We have constructed a recombinant MV expressing the enhanced green fluorescent protein (EGFP) (rMV-EGFP) and demonstrated that the rMV-EGFP infected several cell types (HEK-293, HepG2, Hep3B, Huh7, and WRL68 cells) that do not express the human signalling lymphocyte activation molecule (SLAM), which is known as a cellular receptor for morbilliviruses. MV infection of HEK-293 and HepG2 cells was not inhibited in an infectivity-inhibition assay using an anti-SLAM monoclonal antibody, indicating that MV could infect cells without using SLAM. Soluble heparin (HP) inhibited the rMV-EGFP infectivity in SLAM-negative cell lines in a dose-dependent manner. Direct interaction between purified virions and HP was detected in a surface plasmon resonance assay. We also demonstrated that the hemagglutinin (H) protein, but not the fusion (F) protein is responsible for the interaction between the virions and HP. Taken together, our results suggest that HP-like glycosaminoglycans bind to the H protein of MV and play a key role in the infection of SLAM-negative cells.

  3. A SLAM based on auxiliary marginalised particle filter and differential evolution

    Science.gov (United States)

    Havangi, R.; Nekoui, M. A.; Teshnehlab, M.; Taghirad, H. D.

    2014-09-01

    FastSLAM is a framework for simultaneous localisation and mapping (SLAM) using a Rao-Blackwellised particle filter. In FastSLAM, particle filter is used for the robot pose (position and orientation) estimation, and parametric filter (i.e. EKF and UKF) is used for the feature location's estimation. However, in the long term, FastSLAM is an inconsistent algorithm. In this paper, a new approach to SLAM based on hybrid auxiliary marginalised particle filter and differential evolution (DE) is proposed. In the proposed algorithm, the robot pose is estimated based on auxiliary marginal particle filter that operates directly on the marginal distribution, and hence avoids performing importance sampling on a space of growing dimension. In addition, static map is considered as a set of parameters that are learned using DE. Compared to other algorithms, the proposed algorithm can improve consistency for longer time periods and also, improve the estimation accuracy. Simulations and experimental results indicate that the proposed algorithm is effective.

  4. Accurate Mobile Urban Mapping via Digital Map-Based SLAM †.

    Science.gov (United States)

    Roh, Hyunchul; Jeong, Jinyong; Cho, Younggun; Kim, Ayoung

    2016-08-18

    This paper presents accurate urban map generation using digital map-based Simultaneous Localization and Mapping (SLAM). Throughout this work, our main objective is generating a 3D and lane map aiming for sub-meter accuracy. In conventional mapping approaches, achieving extremely high accuracy was performed by either (i) exploiting costly airborne sensors or (ii) surveying with a static mapping system in a stationary platform. Mobile scanning systems recently have gathered popularity but are mostly limited by the availability of the Global Positioning System (GPS). We focus on the fact that the availability of GPS and urban structures are both sporadic but complementary. By modeling both GPS and digital map data as measurements and integrating them with other sensor measurements, we leverage SLAM for an accurate mobile mapping system. Our proposed algorithm generates an efficient graph SLAM and achieves a framework running in real-time and targeting sub-meter accuracy with a mobile platform. Integrated with the SLAM framework, we implement a motion-adaptive model for the Inverse Perspective Mapping (IPM). Using motion estimation derived from SLAM, the experimental results show that the proposed approaches provide stable bird's-eye view images, even with significant motion during the drive. Our real-time map generation framework is validated via a long-distance urban test and evaluated at randomly sampled points using Real-Time Kinematic (RTK)-GPS.

  5. 40 CFR Appendix A to Part 58 - Quality Assurance Requirements for SLAMS, SPMs and PSD Air Monitoring

    Science.gov (United States)

    2010-07-01

    ... Appendix A to Part 58—Quality Assurance Requirements for SLAMS, SPMs and PSD Air Monitoring 1. General... specifies the minimum quality system requirements applicable to SLAMS air monitoring data and PSD data for... of the air being measured. Monitoring organizations must develop quality assurance project...

  6. The Quiet Revolution of Poetry Slam: The Sustainability of Cultural Capital in the Light of Changing Artistic Conventions

    Science.gov (United States)

    Gregory, Helen

    2008-01-01

    This paper considers the educational and theoretical implications of an analysis into the artistic movement of poetry slam. Slam is a successful and growing global phenomenon, which both directly and indirectly sets itself against the dominant literary world. As such, it could be viewed as presenting a challenge to dominant literary conventions…

  7. Taking a Step Forward in Public Health Finance: Establishing Standards for a Uniform Chart of Accounts Crosswalk.

    Science.gov (United States)

    Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A

    2015-01-01

    In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies.

  8. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  9. Waves of 3D marine structures slamming at different initial poses in complex wind-wave-flow environments

    Science.gov (United States)

    Zhu, Liang-sheng; Yu, Long-fei

    2016-10-01

    Aimed at the hydrodynamic response for marine structures slamming into water, based on the mechanism analysis to the slamming process, and by combining 3D N-S equation and k- ɛ turbulent kinetic equation with structure fully 6DOF motion equation, a mathematical model for the wind-fluid-solid interaction is established in 3D marine structure slamming wave at free poses and wind-wave-flow complex environments. Compared with the results of physical model test, the numerical results from the slamming wave well correspond with the experimental results. Through the mathematical model, the wave-making issue of 3D marine structure at initial pose falls into water in different complex wind, wave and flow environments is investigated. The research results show that various kinds of natural factors and structure initial poses have different influence on the slamming wave, and there is an obvious rule in this process.

  10. IFN-gamma production during active tuberculosis is regulated by mechanisms that involve IL-17, SLAM, and CREB.

    Science.gov (United States)

    Pasquinelli, Virginia; Townsend, James C; Jurado, Javier O; Alvarez, Ivana B; Quiroga, María F; Barnes, Peter F; Samten, Buka; García, Verónica E

    2009-03-01

    Interferon-gamma (IFN-gamma) is crucial for protection against Mycobacterium tuberculosis, and the transcription factor cAMP response element binding protein (CREB) increases IFN-gamma transcription. We determined whether the transmembrane receptor signaling lymphocyte activation molecule (SLAM) and interleukin-17 (IL-17) affect CREB phosphorylation and IFN-gamma production in persons with tuberculosis. When T cells from patients with tuberculosis were activated with M. tuberculosis, 80% of SLAM(+) T cells expressed phosphorylated CREB, and SLAM activation increased CREB phosphorylation and IFN-gamma production. In contrast, IL-17 down-regulated SLAM expression, CREB phosphorylation, and IFN-gamma production. Therefore, IL-17 and SLAM have opposing effects on IFN-gamma production through CREB activation in persons with tuberculosis.

  11. BatSLAM: Simultaneous localization and mapping using biomimetic sonar.

    Science.gov (United States)

    Steckel, Jan; Peremans, Herbert

    2013-01-01

    We propose to combine a biomimetic navigation model which solves a simultaneous localization and mapping task with a biomimetic sonar mounted on a mobile robot to address two related questions. First, can robotic sonar sensing lead to intelligent interactions with complex environments? Second, can we model sonar based spatial orientation and the construction of spatial maps by bats? To address these questions we adapt the mapping module of RatSLAM, a previously published navigation system based on computational models of the rodent hippocampus. We analyze the performance of the proposed robotic implementation operating in the real world. We conclude that the biomimetic navigation model operating on the information from the biomimetic sonar allows an autonomous agent to map unmodified (office) environments efficiently and consistently. Furthermore, these results also show that successful navigation does not require the readings of the biomimetic sonar to be interpreted in terms of individual objects/landmarks in the environment. We argue that the system has applications in robotics as well as in the field of biology as a simple, first order, model for sonar based spatial orientation and map building.

  12. BatSLAM: Simultaneous localization and mapping using biomimetic sonar.

    Directory of Open Access Journals (Sweden)

    Jan Steckel

    Full Text Available We propose to combine a biomimetic navigation model which solves a simultaneous localization and mapping task with a biomimetic sonar mounted on a mobile robot to address two related questions. First, can robotic sonar sensing lead to intelligent interactions with complex environments? Second, can we model sonar based spatial orientation and the construction of spatial maps by bats? To address these questions we adapt the mapping module of RatSLAM, a previously published navigation system based on computational models of the rodent hippocampus. We analyze the performance of the proposed robotic implementation operating in the real world. We conclude that the biomimetic navigation model operating on the information from the biomimetic sonar allows an autonomous agent to map unmodified (office environments efficiently and consistently. Furthermore, these results also show that successful navigation does not require the readings of the biomimetic sonar to be interpreted in terms of individual objects/landmarks in the environment. We argue that the system has applications in robotics as well as in the field of biology as a simple, first order, model for sonar based spatial orientation and map building.

  13. Large-scale experimental design for decentralized SLAM

    Science.gov (United States)

    Cunningham, Alex; Dellaert, Frank

    2012-06-01

    This paper presents an analysis of large scale decentralized SLAM under a variety of experimental conditions to illustrate design trade-offs relevant to multi-robot mapping in challenging environments. As a part of work through the MAST CTA, the focus of these robot teams is on the use of small-scale robots with limited sensing, communication and computational resources. To evaluate mapping algorithms with large numbers (50+) of robots, we developed a simulation incorporating sensing of unlabeled landmarks, line-of-sight blocking obstacles, and communication modeling. Scenarios are randomly generated with variable models for sensing, communication, and robot behavior. The underlying Decentralized Data Fusion (DDF) algorithm in these experiments enables robots to construct a map of their surroundings by fusing local sensor measurements with condensed map information from neighboring robots. Each robot maintains a cache of previously collected condensed maps from neighboring robots, and actively distributes these maps throughout the network to ensure resilience to communication and node failures. We bound the size of the robot neighborhoods to control the growth of the size of neighborhood maps. We present the results of experiments conducted in these simulated scenarios under varying measurement models and conditions while measuring mapping performance. We discuss the trade-offs between mapping performance and scenario design, including robot teams separating and joining, multi-robot data association, exploration bounding, and neighborhood sizes.

  14. The Impact of State and Federal Accountability Standards upon the Implementation of Inclusion in Johnston County, NC High Schools

    Science.gov (United States)

    Howard, Rex Ivan

    2012-01-01

    As student accountability models have become the norm in the United States, first in individual states such as North Carolina and then throughout the nation with No Child Left Behind (NCLB), the implementation of inclusion as a curriculum delivery model for students with disabilities has been explored. The purpose of this study was to examine how…

  15. Comparison of fully coupled hydroelastic computation and segmented model test results for slamming and whipping loads

    Directory of Open Access Journals (Sweden)

    Jung-Hyun Kim

    2014-12-01

    Full Text Available This paper presents a numerical analysis of slamming and whipping using a fully coupled hydroelastic model. The coupled model uses a 3-D Rankine panel method, a 1-D or 3-D finite element method, and a 2-D Generalized Wagner Model (GWM, which are strongly coupled in time domain. First, the GWM is validated against results of a free drop test of wedges. Second, the fully coupled method is validated against model test results for a 10,000 twenty-foot equivalent unit (TEU containership. Slamming pressures and whipping responses to regular waves are compared. A spatial distribution of local slamming forces is measured using 14 force sensors in the model test, and it is compared with the integration of the pressure distribution by the computation. Furthermore, the pressure is decomposed into the added mass, impact, and hydrostatic components, in the computational results. The validity and characteristics of the numerical model are discussed.

  16. Ultra Wide-Band Localization and SLAM: A Comparative Study for Mobile Robot Navigation

    Directory of Open Access Journals (Sweden)

    Ricardo Carelli

    2011-02-01

    Full Text Available In this work, a comparative study between an Ultra Wide-Band (UWB localization system and a Simultaneous Localization and Mapping (SLAM algorithm is presented. Due to its high bandwidth and short pulses length, UWB potentially allows great accuracy in range measurements based on Time of Arrival (TOA estimation. SLAM algorithms recursively estimates the map of an environment and the pose (position and orientation of a mobile robot within that environment. The comparative study presented here involves the performance analysis of implementing in parallel an UWB localization based system and a SLAM algorithm on a mobile robot navigating within an environment. Real time results as well as error analysis are also shown in this work.

  17. Where am I? Creating spatial awareness in unmanned ground robots using SLAM: A survey

    Indian Academy of Sciences (India)

    Nitin Kumar Dhiman; Dipti Deodhare; Deepak Khemani

    2015-08-01

    This paper presents a survey of Simultaneous Localization And Mapping (SLAM) algorithms for unmanned ground robots. SLAM is the process of creating a map of the environment, sometimes unknown a priori, while at the same time localizing the robot in the same map. The map could be one of different types i.e. metrical, topological, hybrid or semantic. In this paper, the classification of algorithms is done in three classes: (i) Metric map generating approaches, (ii) Qualitative map generating approaches, and (iii) Hybrid map generating approaches. SLAM algorithms for both static and dynamic environments have been surveyed. The algorithms in each class are further divided based on the techniques used. The survey in this paper presents the current state-of-the-art methods, including important landmark works reported in the literature.

  18. Novel anti-myeloma immunotherapies targeting the SLAM family of receptors.

    Science.gov (United States)

    Radhakrishnan, Sabarinath Venniyil; Bhardwaj, Neelam; Luetkens, Tim; Atanackovic, Djordje

    2017-01-01

    Treatment for multiple myeloma (MM) has significantly advanced in the last decade with the introduction of proteasome inhibitors and immunomodulatory therapies. Unfortunately, MM continues to cause significant morbidity and most patients eventually succumb to the disease. As in other areas of cancer, immunotherapy in MM has also evolved and holds promise to deliver long-lasting remissions or even cure. The signaling lymphocyte activation molecules (SLAM) family of surface proteins represents a group of potential targets for immunotherapy in MM as some of the family members are expressed consistently on plasma cells and also on myeloma propagating pre-plasma cells. Here, we review the SLAM family members in detail, describe their tissue distribution, biologic pathways, as well as relevant pre-clinical studies and clinical trials in MM. Our review demonstrates the value of SLAM family receptors as potential targets for anti-myeloma immunotherapies and outlines how immunotherapeutic approaches can be developed.

  19. SLAM-ER导弹命中移动地面目标

    Institute of Scientific and Technical Information of China (English)

    阿雯; 邢娅

    2009-01-01

    2009年1月15日,在位于中国湖的美国海军空战中心进行的一次飞行试验中,波音公司的防区外对陆攻击导弹增强型(SLAM-ER)直接命中一遥控的地面移动目标。SLAM-ER是一种具有高适应性的全天候、超视距精确打击导弹。波音公司SLAM-ER项目经理称,在以前的试验中,SLAM—ER已验证了其对静止目标和海上移动目标的攻击能力,这次试验验证了对移动地面目标的打击能力。

  20. On the consistency analysis of A-SLAM for UAV navigation

    Science.gov (United States)

    Oguz, A. E.; Temeltas, Hakan

    2014-06-01

    Simultaneous Localization and Mapping (SLAM) is a good choice for UAV navigation when both UAV's position and region map are not known. Due to nonlinearity of kinematic equations of a UAV, Extended Kalman Filter (EKF) and Unscented Kalman Filter (UKF) are employed. In this study, EKF and UKF based A-SLAM concepts are discussed in details by presenting the formulations and simulation results. The UAV kinematic model and the state-observation models for EKF and UKF based A-SLAM methods are developed to analyze the filters' consistencies. Analysis during landmark observation exhibits an inconsistency in the form of a jagged UAV trajectory. It has been found that unobservable subspaces and the Jacobien matrices used for linearization are two major sources of the inconsistencies observed. UKF performs better in terms of filter consistency since it does not require the Jacobien matrix linearization.

  1. A fast map merging algorithm in the field of multirobot SLAM.

    Science.gov (United States)

    Liu, Yanli; Fan, Xiaoping; Zhang, Heng

    2013-01-01

    In recent years, the research on single-robot simultaneous localization and mapping (SLAM) has made a great success. However, multirobot SLAM faces many challenging problems, including unknown robot poses, unshared map, and unstable communication. In this paper, a map merging algorithm based on virtual robot motion is proposed for multi-robot SLAM. The thinning algorithm is used to construct the skeleton of the grid map's empty area, and a mobile robot is simulated in one map. The simulated data is used as information sources in the other map to do partial map Monte Carlo localization; if localization succeeds, the relative pose hypotheses between the two maps can be computed easily. We verify these hypotheses using the rendezvous technique and use them as initial values to optimize the estimation by a heuristic random search algorithm.

  2. A Fast Map Merging Algorithm in the Field of Multirobot SLAM

    Directory of Open Access Journals (Sweden)

    Yanli Liu

    2013-01-01

    Full Text Available In recent years, the research on single-robot simultaneous localization and mapping (SLAM has made a great success. However, multirobot SLAM faces many challenging problems, including unknown robot poses, unshared map, and unstable communication. In this paper, a map merging algorithm based on virtual robot motion is proposed for multi-robot SLAM. The thinning algorithm is used to construct the skeleton of the grid map’s empty area, and a mobile robot is simulated in one map. The simulated data is used as information sources in the other map to do partial map Monte Carlo localization; if localization succeeds, the relative pose hypotheses between the two maps can be computed easily. We verify these hypotheses using the rendezvous technique and use them as initial values to optimize the estimation by a heuristic random search algorithm.

  3. Ultra wide-band localization and SLAM: a comparative study for mobile robot navigation.

    Science.gov (United States)

    Segura, Marcelo J; Auat Cheein, Fernando A; Toibero, Juan M; Mut, Vicente; Carelli, Ricardo

    2011-01-01

    In this work, a comparative study between an Ultra Wide-Band (UWB) localization system and a Simultaneous Localization and Mapping (SLAM) algorithm is presented. Due to its high bandwidth and short pulses length, UWB potentially allows great accuracy in range measurements based on Time of Arrival (TOA) estimation. SLAM algorithms recursively estimates the map of an environment and the pose (position and orientation) of a mobile robot within that environment. The comparative study presented here involves the performance analysis of implementing in parallel an UWB localization based system and a SLAM algorithm on a mobile robot navigating within an environment. Real time results as well as error analysis are also shown in this work.

  4. THREE-DIMENSIONAL NUMERICAL SIMULATION OF WAVE SLAMMING ON AN OPEN STRUCTURE

    Institute of Scientific and Technical Information of China (English)

    DING Zhao-qiang; WANG Guo-yu; REN Bing

    2012-01-01

    The three-dimensional numerical simulation of wave slamming on an open structure in the splash zone is carried out based upon the Volume Of Fluid (VOF) method.A wave basin is established by solving the continuity equation and the Navier-Stoke equations.The linear wave-maker is placed on the left side of the basin,and the numerical sponge layer and the SRC are placed on the right side of the basin to damp the incident waves.The three-dimensional wave slamming boundary condition is adopted to model waves in contact with and separated from the underside of the structure.The numerical results of wave slamming on a foursquare structure for various parametric cases are verified by the experimental results.Meanwhile,the characteristics of the wave impact forces on the undersides of the rectangular structures with various length-breadth ratios are discussed.

  5. Research on International Convergence Strategies of the Chinese Accounting Standards%中国会计准则国际趋同策略研究

    Institute of Scientific and Technical Information of China (English)

    付永丽

    2015-01-01

    As globalization and integration of the world goes on, China's economy integration with that of the world is picking up speed. Under this new circumstance, accounting–as an international busi-ness language–is to be internationalized and will converge with that of the whole world. To this tendency the Chinese accounting standards are no exception. This paper takes international convergence of the Chi-nese accounting standards as its theme and, departing from the necessity of such convergence, and analy-zes its strategies before suggesting that China take part in formulating the international accounting standards and the financial report standards to coordinate more with the international community. The author also suggests that China can better converge its accounting standards with the international ones by producing better accountants, giving them better training and perfecting its accounting standard formulating modes.%随着世界全球化和一体化程度的不断加深,中国经济正在以较快的速度与世界经济融合在一起.在新形势下,会计作为国际通用的商业语言之一,国际化和趋同化已成为其发展的必然走向,因此我国会计准则国际趋同是势在必行的.以中国会计准则国际趋同化发展为主题,以我国会计准则国际趋同的必要性为出发点,对我国会计准则进一步实现国际趋同的策略做简要的透析,建议我国主动参与国际会计准则及财务报告规范的制定,不断加强与国际间的沟通与写作,同时全面提高我国会计人员的素质,加强对会计人员的培训,并不断完善我国的会计准则的制定模式,从而使我国的会计制度更好更快地与国际会计制度接轨.

  6. Experimental Investigation of Instantaneous Properties of Wave Slamming on the Plate

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    The purpose of this paper is to investigate the instantaneous properties of wave slamming on the plate structure of an open structure. The advanced instantaneous measuring technique-Particle Image Velocimetry (PIV) is applied to acquire the instantaneous velocity field of wave slamming. From the cross-correlation analysis results of the images captured by the CCD camera, the flow fields of wave impacting on the structure are displayed visually, and the instantaneous whole-field fluid velocity vectors are obtained. The relation between the instantaneous peak impacting pressures and the instantaneous velocities of water particles is studied by probability analysis.

  7. 波音公司为韩国生产出首枚SLAM-ER导弹

    Institute of Scientific and Technical Information of China (English)

    曹一波

    2005-01-01

    韩国是SLAM-ER导弹的第一个国外客户,韩国将在其空军F-15K多用途战斗机上装备这种导弹,F-15K也由波音公司提供,将于今年秋天抵达韩国。SLAM-ER导弹为全天候超能距精确打击导弹,战斗部重500磅,该导弹被认为是美国海军精确性最高的武器。

  8. SLAM examination of solar cells and solar cell welds. [Scanning Laser Acoustic Microscope

    Science.gov (United States)

    Stella, P. M.; Vorres, C. L.; Yuhas, D. E.

    1981-01-01

    The scanning laser acoustic microscope (SLAM) has been evaluated for non-destructive examination of solar cells and interconnector bonds. Using this technique, it is possible to view through materials in order to reveal regions of discontinuity such as microcracks and voids. Of particular interest is the ability to evaluate, in a unique manner, the bonds produced by parallel gap welding. It is possible to not only determine the area and geometry of the bond between the tab and cell, but also to reveal any microcracks incurred during the welding. By correlating the SLAM results with conventional techniques of weld evaluation a more confident weld parameter optimization can be obtained.

  9. A new design for SLAM front-end based on recursive SOM

    Science.gov (United States)

    Yang, Xuesi; Xia, Shengping

    2015-12-01

    Aiming at the graph optimization-based monocular SLAM, a novel design for the front-end in single camera SLAM is proposed, based on the recursive SOM. Pixel intensities are directly used to achieve image registration and motion estimation, which can save time compared with the current appearance-based frameworks, usually including feature extraction and matching. Once a key-frame is identified, a recursive SOM is used to actualize loop-closure detecting, resulting a more precise location. The experiment on a public dataset validates our method on a computer with a quicker and effective result.

  10. Indoor SLAM Using Laser and Camera with Closed-Loop Controller for NAO Humanoid Robot

    Directory of Open Access Journals (Sweden)

    Shuhuan Wen

    2014-01-01

    Full Text Available We present a SLAM with closed-loop controller method for navigation of NAO humanoid robot from Aldebaran. The method is based on the integration of laser and vision system. The camera is used to recognize the landmarks whereas the laser provides the information for simultaneous localization and mapping (SLAM . K-means clustering method is implemented to extract data from different objects. In addition, the robot avoids the obstacles by the avoidance function. The closed-loop controller reduces the error between the real position and estimated position. Finally, simulation and experiments show that the proposed method is efficient and reliable for navigation in indoor environments.

  11. Visual SLAM and Moving-object Detection for a Small-size Humanoid Robot

    Directory of Open Access Journals (Sweden)

    Yin-Tien Wang

    2010-09-01

    Full Text Available In the paper, a novel moving object detection (MOD algorithm is developed and integrated with robot visual Simultaneous Localization and Mapping (vSLAM. The moving object is assumed to be a rigid body and its coordinate system in space is represented by a position vector and a rotation matrix. The MOD algorithm is composed of detection of image features, initialization of image features, and calculation of object coordinates. Experimentation is implemented on a small-size humanoid robot and the results show that the performance of the proposed algorithm is efficient for robot visual SLAM and moving object detection.

  12. Identification of amino acid residues involved in the interaction between measles virus Haemagglutin (MVH) and its human cell receptor (signaling lymphocyte activation molecule, SLAM).

    Science.gov (United States)

    Xu, Qin; Zhang, Peng; Hu, Chunling; Liu, Xin; Qi, Yipeng; Liu, Yingle

    2006-07-31

    Signaling lymphocyte activation molecule (SLAM; also known as CD150) is a newly identified cellular receptor for measles virus (MV). The interaction between MV Haemagglutin (MVH) and SLAM is an initial step for MV entry. We have identified several novel SLAM binding sites at residues S429, T436 and H437 of MVH protein and MVH mutants in these residues dramatically decrease the ability to interaction with the cell surface SLAM and fail to coprecipitation with SLAM in vivo as well as malfunction in syncytium formation. At the same time, K58, S59 and H61 of SLAM was also identified to be critical for MVH and SLAM binding. Further, these residues may be useful targets for the development of measles therapy.

  13. 新会计准则、盈余透明度与资本成本%China's New Accounting Standards,Earnings Transparency and Cost of Capital

    Institute of Scientific and Technical Information of China (English)

    郑伟光; 高洁; 陆强

    2014-01-01

    In this paper,a new measurement method has been adopted to measure the transparency of accounting earn-ings and examine the relationship between the cost of equity capital and earnings transparency.The impact of China's new accounting standards has also been studied on earnings transparency from the perspective of consolidated financial state-ment theory and fair value.The empirical results show that:the cost of equity capital is negatively associated with earnings transparency;due to new accounting standards,changes of accounting treatment for minority interest income and introduc-tion of fair value increase earnings transparency significantly.It is also found that the new accounting standards weaken the relationship between the cost of capital and earnings transparency.%本文采用一种新的计量方法衡量会计盈余透明度,并研究盈余透明度与股权资本成本的关系,在此基础上从合并报表理论变革和公允价值的视角研究新会计准则对盈余透明度的影响。结果显示:盈余透明度与股权资本成本负相关,新会计准则对少数股东损益计量方法的变更与公允价值的引入显著增加了盈余透明度,同时,研究发现新会计准则的实施削弱了盈余透明度与资本成本的关系。

  14. The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20

    Directory of Open Access Journals (Sweden)

    Tiago Cardão-Pito

    2016-06-01

    Full Text Available Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial statements through a complex and unpractical method based on subjective information. Still, the impacts of “fair value” accounting upon taxes and public revenues are rarely discussed. Design/methodology/approach – The Portuguese case allows us to study taxation and public revenues. Through European Union norms, “fair value” standards have become mandatory after 2005 for companies listed in European stock-exchanges. Nevertheless, Portuguese corporate tax law was reformulated in 2010 to strongly restrict the use of “fair value” for taxation purposes. We study the use of “fair value” in the Income Statements of the largest companies listed in the Portuguese exchange between 2005 and 2012. Findings – If Portugal had not adopted “fair value” standards, its tax revenue would have been higher. Over all analyzed years and in almost all studied companies, average “fair value” adjustments are negative. Although a statistical association between negative adjustments and the economic cycle was found, this statistical association is not very strong. Therefore, the economic cycle cannot be used as the only explanation for the use of “fair value”. Originality/value – This paper demonstrates that discussions concerning the “fair value” accounting method must not ignore its possible impacts on government taxes and public revenue.

  15. 中英美油气会计准则比较研究%Comparative Study of Oil & Gas Accounting Standards in China, America and the UK

    Institute of Scientific and Technical Information of China (English)

    孙梅; 于韬

    2012-01-01

    在比较分析中英美油气会计准则中涉及的油气资产计量、涉外会计及油气会计信息披露等多个方面的会计处理基础上,根据中国的实际情况,改进了期末完井后的会计处理,优化了折耗率的计算,对油气资产现金流量现值的计算提出了可行性建议,并引入了基于产量计提预计负债的弃置义务处理方法;对产量分成合同与联合经营合同中的会计处理进行了说明;同时建议增加储量价值及油气生产活动经营成果的披露。%This thesis compares the oil and gas accounting standards in China with the standards in America and the UK, draws on their advanced ideas, and then puts forward constructive proposals for the improvement of CAS 27, involving measurement of oil and gas asset, international accounting, and disclosure of reserves. The measurement includes accounting methods, initial measurement, and subsequent measurement. This thesis im- proves the accounting treatment at the end of period and after well finished, the calculation of NPV, and the treatment of abandon obligations. Then this thesis analyses the disadvantage of CAS 27 when confirm the profit and loss in transfer the possession of oil and gas interest, and introduce the accounting treatment in PSC and joint operation contract. Finally, this thesis standardizes the disclosure of oil & gas reserves.

  16. How Californians View Education Standards, Testing and Accountability: Results from the Third PACE/USC Rossier Poll

    Science.gov (United States)

    Plank, David N.; Brewer, Dominic J.; Polikoff, Morgan; Hall, Michelle

    2013-01-01

    California is in the midst of sweeping education changes. The state is rolling out the Common Core State Standards (CCSS) and a new system of assessments. Voters approved a temporary statewide tax increase that will provide additional funding to schools after years of spending cuts. The Legislature adopted a new system for funding schools (the…

  17. Commercial Law Reform in territories subject to International Administration. Kosovo & Iraq. Different standards of legitimacy and accountability?

    Directory of Open Access Journals (Sweden)

    Alejandro Carballo Leyda

    2008-01-01

    Full Text Available The paper will address questions of legality and accountability of the legislative functions exerted by international territorial administrations1 in the field of commercial law in two recent scenarios that are theoretically different: a UN-authorized mission under Chapter VII of the UN Chart and that of a strictly Occupying Power. No attempt will be made to study other important and interrelated issues, such as the problematic privatizations carried out in Kosovo and Iraq, which do not seem to be compatible with the obligation of administration of public assets (Art. 55 of the 1907 Hague Regulations.This paper will first provide a brief overview of the deep economic legislative reformation that took place in Iraq and Kosovo during the very early stages. Most of the scholar literature focused on criminal law and human rights aspects, leaving aside commercial law reforms; yet, those profound commercial reforms have resulted in a drastic economic transformation from a planned, centrally controlled, socialist system into a liberal, marketoriented, capitalist economy. The radical nature of those changes raises the question of their conformity with relevant international law and the need for public accountability.Part III will then explore the sources of legality invoked so far (namely UN Mandates, International Humanitarian Law, and authority invested by local intervention by the academic world, experts and intervening actors as basis for the commercial reformation in Kosovo and Iraq, and whether the actual results comply with the discretion vested in the temporal administrations by those sources. Finally, in Part IV problems of judicial review and public accountability in relation to the law-making function of those international administrations in Iraq and Kosovo will be considered.

  18. Delayed Monocular SLAM Approach Applied to Unmanned Aerial Vehicles.

    Science.gov (United States)

    Munguia, Rodrigo; Urzua, Sarquis; Grau, Antoni

    2016-01-01

    In recent years, many researchers have addressed the issue of making Unmanned Aerial Vehicles (UAVs) more and more autonomous. In this context, the state estimation of the vehicle position is a fundamental necessity for any application involving autonomy. However, the problem of position estimation could not be solved in some scenarios, even when a GPS signal is available, for instance, an application requiring performing precision manoeuvres in a complex environment. Therefore, some additional sensory information should be integrated into the system in order to improve accuracy and robustness. In this work, a novel vision-based simultaneous localization and mapping (SLAM) method with application to unmanned aerial vehicles is proposed. One of the contributions of this work is to design and develop a novel technique for estimating features depth which is based on a stochastic technique of triangulation. In the proposed method the camera is mounted over a servo-controlled gimbal that counteracts the changes in attitude of the quadcopter. Due to the above assumption, the overall problem is simplified and it is focused on the position estimation of the aerial vehicle. Also, the tracking process of visual features is made easier due to the stabilized video. Another contribution of this work is to demonstrate that the integration of very noisy GPS measurements into the system for an initial short period of time is enough to initialize the metric scale. The performance of this proposed method is validated by means of experiments with real data carried out in unstructured outdoor environments. A comparative study shows that, when compared with related methods, the proposed approach performs better in terms of accuracy and computational time.

  19. a Detailed Account of Alain CONNES’ Version of the Standard Model in Non-Commutative Differential Geometry III

    Science.gov (United States)

    Kastler, Daniel

    We describe in detail Alain Connes’ last presentation of the (classical level of the) standard model in noncommutative differential geometry, now free of the cumbersome adynamical fields which parasited the initial treatment. Accessorily, the theory is presented in a more transparent way by systematic use of the skew tensor-product structure, and of 2×2 matrices with 2×2 matrix-entries instead of the previous 4×4 matrices.

  20. Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2006-07-01

    Full Text Available The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants - global method and the method per orders - by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method.

  1. Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

    Directory of Open Access Journals (Sweden)

    Aureliana Geta Roman

    2006-09-01

    Full Text Available The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants – global method and the method per orders – by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method.

  2. Sequence analysis of morbillivirus CD150 receptor-Signaling Lymphocyte Activation Molecule (SLAM) of different animal species.

    Science.gov (United States)

    Sarkar, J; Balamurugan, V; Sen, A; Saravanan, P; Sahay, B; Rajak, K K; Rasool, T J; Bhanuprakash, V; Singh, R K

    2009-12-01

    Signaling Lymphocyte Activation Molecule-SLAM (CD150) molecule has been reported as a putative receptor for most morbilliviruses for their respective host species. In this study, we determined the complete nucleotide sequence of the gene coding for the morbillivirus receptor-SLAM from the four species, namely, goat (Capra hircus), sheep (Ovis aries), Indian cattle (Bos indicus), and buffalo (Bubalus bubalis). The nucleotide (nt) open reading frame sequence of SLAM gene in all the four species studied was 1017 nucleotides in length encoding a polypeptide of 339 amino acids (aa), similar to Bos taurus, but different from canine, human, marmoset, and mouse SLAM, which were 1029, 1008, 1011, and 1032 nts, respectively, in length, and coding for 343, 336, 337, and 344 aa, respectively. Sequence analysis revealed 96.3-98.5% and 92.9-96.8% identities among the four species at the nt and aa level, respectively. Sequence diversity at aa level between various species revealed that the critical functional region of SLAM protein among different species is relatively conserved, thereby facilitating this molecule to act as a receptor for morbillivirus. Phylogenetic relationship based on the aa sequences of SLAM protein revealed that caprine, ovine, cattle, and buffalo fall under a defined cluster but caprine SLAM is more closely related to ovine, followed by bovine.

  3. [COMPUTER TECHNOLOGY FOR ACCOUNTING OF CONFOUNDERS IN THE RISK ASSESSMENT IN COMPARATIVE STUDIES ON THE BASE OF THE METHOD OF STANDARDIZATION].

    Science.gov (United States)

    Shalaumova, Yu V; Varaksin, A N; Panov, V G

    2016-01-01

    There was performed an analysis of the accounting of the impact of concomitant variables (confounders), introducing a systematic error in the assessment of the impact of risk factors on the resulting variable. The analysis showed that standardization is an effective method for the reduction of the shift of risk assessment. In the work there is suggested an algorithm implementing the method of standardization based on stratification, providing for the minimization of the difference of distributions of confounders in groups on risk factors. To automate the standardization procedures there was developed a software available on the website of the Institute of Industrial Ecology, UB RAS. With the help of the developed software by numerically modeling there were determined conditions of the applicability of the method of standardization on the basis of stratification for the case of the normal distribution on the response and confounder and linear relationship between them. Comparison ofresults obtained with the help of the standardization with statistical methods (logistic regression and analysis of covariance) in solving the problem of human ecology, has shown that obtaining close results is possible if there will be met exactly conditions for the applicability of statistical methods. Standardization is less sensitive to violations of conditions of applicability.

  4. Efficient data association for view based SLAM using connected dominating sets

    NARCIS (Netherlands)

    O. Booij; Z. Zivkovic; B. Kröse

    2009-01-01

    Loop closing in vision based SLAM applications is a difficult task. Comparing new image data with all previously acquired image data is practically impossible because of the high computational costs. Most approaches therefore compare new data with only a subset of the old data, for example by sampli

  5. Mf 2008, , (SLAM!FM t. Minister van EZ en Radio 538)

    NARCIS (Netherlands)

    W. Hins

    2007-01-01

    Bij de verdeling van FM-radiofrequenties in 1983 heeft SLAM!FM een frequentiepakket verworven voor recente bijzondere muziek. Haar toezegging om slechts een gering percentage hitmuziek uit te zenden was daarbij doorslaggevend. Later ontstaan problemen over de vraag wat ‘hitmuziek’ eigenlijk is. De r

  6. A Light-and-Fast SLAM Algorithm for Robots in Indoor Environments Using Line Segment Map

    Directory of Open Access Journals (Sweden)

    Bor-Woei Kuo

    2011-01-01

    Full Text Available Simultaneous Localization and Mapping (SLAM is an important technique for robotic system navigation. Due to the high complexity of the algorithm, SLAM usually needs long computational time or large amount of memory to achieve accurate results. In this paper, we present a lightweight Rao-Blackwellized particle filter- (RBPF- based SLAM algorithm for indoor environments, which uses line segments extracted from the laser range finder as the fundamental map structure so as to reduce the memory usage. Since most major structures of indoor environments are usually orthogonal to each other, we can also efficiently increase the accuracy and reduce the complexity of our algorithm by exploiting this orthogonal property of line segments, that is, we treat line segments that are parallel or perpendicular to each other in a special way when calculating the importance weight of each particle. Experimental results shows that our work is capable of drawing maps in complex indoor environments, needing only very low amount of memory and much less computational time as compared to other grid map-based RBPF SLAM algorithms.

  7. AUV SLAM and experiments using a mechanical scanning forward-looking sonar.

    Science.gov (United States)

    He, Bo; Liang, Yan; Feng, Xiao; Nian, Rui; Yan, Tianhong; Li, Minghui; Zhang, Shujing

    2012-01-01

    Navigation technology is one of the most important challenges in the applications of autonomous underwater vehicles (AUVs) which navigate in the complex undersea environment. The ability of localizing a robot and accurately mapping its surroundings simultaneously, namely the simultaneous localization and mapping (SLAM) problem, is a key prerequisite of truly autonomous robots. In this paper, a modified-FastSLAM algorithm is proposed and used in the navigation for our C-Ranger research platform, an open-frame AUV. A mechanical scanning imaging sonar is chosen as the active sensor for the AUV. The modified-FastSLAM implements the update relying on the on-board sensors of C-Ranger. On the other hand, the algorithm employs the data association which combines the single particle maximum likelihood method with modified negative evidence method, and uses the rank-based resampling to overcome the particle depletion problem. In order to verify the feasibility of the proposed methods, both simulation experiments and sea trials for C-Ranger are conducted. The experimental results show the modified-FastSLAM employed for the navigation of the C-Ranger AUV is much more effective and accurate compared with the traditional methods.

  8. RGB-D SLAM Combining Visual Odometry and Extended Information Filter

    Directory of Open Access Journals (Sweden)

    Heng Zhang

    2015-07-01

    Full Text Available In this paper, we present a novel RGB-D SLAM system based on visual odometry and an extended information filter, which does not require any other sensors or odometry. In contrast to the graph optimization approaches, this is more suitable for online applications. A visual dead reckoning algorithm based on visual residuals is devised, which is used to estimate motion control input. In addition, we use a novel descriptor called binary robust appearance and normals descriptor (BRAND to extract features from the RGB-D frame and use them as landmarks. Furthermore, considering both the 3D positions and the BRAND descriptors of the landmarks, our observation model avoids explicit data association between the observations and the map by marginalizing the observation likelihood over all possible associations. Experimental validation is provided, which compares the proposed RGB-D SLAM algorithm with just RGB-D visual odometry and a graph-based RGB-D SLAM algorithm using the publicly-available RGB-D dataset. The results of the experiments demonstrate that our system is quicker than the graph-based RGB-D SLAM algorithm.

  9. AUV SLAM and Experiments Using a Mechanical Scanning Forward-Looking Sonar

    Directory of Open Access Journals (Sweden)

    Bo He

    2012-07-01

    Full Text Available Navigation technology is one of the most important challenges in the applications of autonomous underwater vehicles (AUVs which navigate in the complex undersea environment. The ability of localizing a robot and accurately mapping its surroundings simultaneously, namely the simultaneous localization and mapping (SLAM problem, is a key prerequisite of truly autonomous robots. In this paper, a modified-FastSLAM algorithm is proposed and used in the navigation for our C-Ranger research platform, an open-frame AUV. A mechanical scanning imaging sonar is chosen as the active sensor for the AUV. The modified-FastSLAM implements the update relying on the on-board sensors of C-Ranger. On the other hand, the algorithm employs the data association which combines the single particle maximum likelihood method with modified negative evidence method, and uses the rank-based resampling to overcome the particle depletion problem. In order to verify the feasibility of the proposed methods, both simulation experiments and sea trials for C-Ranger are conducted. The experimental results show the modified-FastSLAM employed for the navigation of the C-Ranger AUV is much more effective and accurate compared with the traditional methods.

  10. The role of SLAM/CD2 polymorphisms in systemic autoimmunity.

    Science.gov (United States)

    Wang, Andrew; Batteux, Frederic; Wakeland, Edward K

    2010-12-01

    The SLAM/CD2 gene family encodes receptors that play important roles in regulating multiple cellular interactions in the adaptive and innate immune systems. Three members of this gene family, Ly108, Ly9, and CD84, exhibit polymorphisms that strongly influence susceptibility to systemic autoimmunity, notably in mice, but also in some human populations. Polymorphisms of Ly108 in mice strongly impact central tolerance in both B and T cell development, predominantly by modulating apoptosis, anergy, and cell-cycle progression. In addition, Ly108 and CD84, together with their downstream signaling adaptor SLAM-associated protein (SAP), have emerged as key players in B-T interactions during the formation of germinal centers. Interestingly, several independent lines of research have now associated variations in B-T interactions during germinal center formation with systemic autoimmunity, suggesting that susceptibility to systemic lupus erythematosus (SLE) may involve in part the impairment of this peripheral tolerance checkpoint. These new insights into the multiplicity of roles played by the SLAM/CD2 family and its potential importance in human autoimmunity positions the SLAM/CD2 family as an excellent target for immunotherapy.

  11. Bridging Philosophy of Technology and Neurobiological Research: Interpreting Images from the "Slam Freezer"

    Science.gov (United States)

    Rosenberger, Robert

    2005-01-01

    The swiftly growing field of neurobiological research utilizes highly advanced technologies (e.g., magnetic resonance imaging, electron microscopy) to mediate between investigators and the brains they investigate. Here, the author analyzes a device called the "slam freezer" that quick-freezes neurons to be studied under the microscope. Employing…

  12. A Sensor-based SLAM Algorithm for Camera Tracking vin Virtual Studio

    Institute of Scientific and Technical Information of China (English)

    Po Yang; Wenyan Wu; Mansour Moniri; Claude C. Chibelushi

    2008-01-01

    This paper addresses a sensor-based simultaneous localization and mapping (SLAM) algorithm for camera tracking in a virtual studio environment. The traditional camera tracking methods in virtual studios are vision-based or sensor-based. However, the chroma keying process in virtual studios requires color cues, such as blue background, to segment foreground objects to be inserted into images and videos. Chroma keying limits the application of vision-based tracking methods in virtual studios since the background cannot provide enough feature information. Furthermore, the conventional sensor-based tracking approaches suffer from the jitter, drift or expensive computation due to the characteristics of individual sensor system. Therefore, the SLAM techniques from the mobile robot area are first investigated and adapted to the camera tracking area. Then, a sensor-based SLAM extension algorithm for two dimensional (2D) camera tracking in virtual studio is described. Also, a technique called map adjustment is proposed to increase the accuracy and efficiency of the algorithm. The feasibility and robustness of the algorithm is shown by experiments. The simulation results demonstrate that the sensor-based SLAM algorithm can satisfy the fundamental 2D camera tracking requirement in virtual studio environment.

  13. RGB-D SLAM Combining Visual Odometry and Extended Information Filter.

    Science.gov (United States)

    Zhang, Heng; Liu, Yanli; Tan, Jindong; Xiong, Naixue

    2015-07-30

    In this paper, we present a novel RGB-D SLAM system based on visual odometry and an extended information filter, which does not require any other sensors or odometry. In contrast to the graph optimization approaches, this is more suitable for online applications. A visual dead reckoning algorithm based on visual residuals is devised, which is used to estimate motion control input. In addition, we use a novel descriptor called binary robust appearance and normals descriptor (BRAND) to extract features from the RGB-D frame and use them as landmarks. Furthermore, considering both the 3D positions and the BRAND descriptors of the landmarks, our observation model avoids explicit data association between the observations and the map by marginalizing the observation likelihood over all possible associations. Experimental validation is provided, which compares the proposed RGB-D SLAM algorithm with just RGB-D visual odometry and a graph-based RGB-D SLAM algorithm using the publicly-available RGB-D dataset. The results of the experiments demonstrate that our system is quicker than the graph-based RGB-D SLAM algorithm.

  14. Robust SLAM using square-root cubature Kalman filter and Huber’ s GM-estimator

    Institute of Scientific and Technical Information of China (English)

    徐巍军

    2016-01-01

    Mobile robot systems performing simultaneous localization and mapping ( SLAM) are generally plagued by non-Gaussian noise.To improve both accuracy and robustness under non-Gaussian meas-urement noise, a robust SLAM algorithm is proposed.It is based on the square-root cubature Kal-man filter equipped with a Huber’ s generalized maximum likelihood estimator ( GM-estimator) .In particular, the square-root cubature rule is applied to propagate the robot state vector and covariance matrix in the time update, the measurement update and the new landmark initialization stages of the SLAM.Moreover, gain weight matrices with respect to the measurement residuals are calculated by utilizing Huber’ s technique in the measurement update step.The measurement outliers are sup-pressed by lower Kalman gains as merging into the system.The proposed algorithm can achieve bet-ter performance under the condition of non-Gaussian measurement noise in comparison with benchmark algorithms.The simulation results demonstrate the advantages of the proposed SLAM algorithm.

  15. Shocklets, SLAMS, and field-aligned ion beams in the terrestrial foreshock

    CERN Document Server

    Wilson, L B; Sibeck, D G; Szabo, A; Cattell, C A; Kasper, J C; Maruca, B A; Pulupa, M; Salem, C S; Wilber, M

    2012-01-01

    We present Wind spacecraft observations of ion distributions showing field-aligned beams (FABs) and large-amplitude magnetic fluctuations composed of a series of shocklets and short large-amplitude magnetic structures (SLAMS). We show that the SLAMS are acting like a local quasi-perpendicular shock reflecting ions to produce the FABs. Previous FAB observations reported the source as the quasi-perpendicular bow shock. The SLAMS exhibit a foot-like magnetic enhancement with a leading magnetosonic whistler train, consistent with previous observations. The FABs are found to have T_b ~ 80-850 eV, V_b/V_sw ~ 1-2, T_{b,perp}/T{b,para} ~ 1-10, and n_b/n_i ~ 0.2-14%. Strong ion and electron heating are observed within the series of shocklets and SLAMS increasing by factors \\geq 5 and \\geq 3, respectively. Both the core and halo electron components show strong perpendicular heating inside the feature.

  16. Implicit sampling for path integral control, Monte Carlo localization, and SLAM

    OpenAIRE

    Morzfeld, Matthias

    2013-01-01

    The applicability and usefulness of implicit sampling in stochastic optimal control, stochastic localization, and simultaneous localization and mapping (SLAM), is explored; implicit sampling is a recently-developed variationally-enhanced sampling method. The theory is illustrated with examples, and it is found that implicit sampling is significantly more efficient than current Monte Carlo methods in test problems for all three applications.

  17. Case note: CBB (SLAM!FM t. Minister van EZ en Radio 538)

    NARCIS (Netherlands)

    Hins, W.

    2008-01-01

    Bij de verdeling van FM-radiofrequenties in 1983 heeft SLAM!FM een frequentiepakket verworven voor recente bijzondere muziek. Haar toezegging om slechts een gering percentage hitmuziek uit te zenden was daarbij doorslaggevend. Later ontstaan problemen over de vraag wat ‘hitmuziek’ eigenlijk is. De r

  18. An Indoor Wayfinding System Based on Geometric Features Aided Graph SLAM for the Visually Impaired.

    Science.gov (United States)

    Zhang, He; Ye, Cang

    2017-09-01

    This paper presents a 6-degree of freedom (DOF) pose estimation (PE) method and an indoor wayfinding system based on the method for the visually impaired. The PE method involves two-graph simultaneous localization and mapping (SLAM) processes to reduce the accumulative pose error of the device. In the first step, the floor plane is extracted from the 3-D camera's point cloud and added as a landmark node into the graph for 6-DOF SLAM to reduce roll, pitch, and Z errors. In the second step, the wall lines are extracted and incorporated into the graph for 3-DOF SLAM to reduce X , Y , and yaw errors. The method reduces the 6-DOF pose error and results in more accurate pose with less computational time than the state-of-the-art planar SLAM methods. Based on the PE method, a wayfinding system is developed for navigating a visually impaired person in an indoor environment. The system uses the estimated pose and floor plan to locate the device user in a building and guides the user by announcing the points of interest and navigational commands through a speech interface. Experimental results validate the effectiveness of the PE method and demonstrate that the system may substantially ease an indoor navigation task.

  19. Development of an indoor positioning and navigation system using monocular SLAM and IMU

    Science.gov (United States)

    Mai, Yu-Ching; Lai, Ying-Chih

    2016-07-01

    The positioning and navigation systems based on Global Positioning System (GPS) have been developed over past decades and have been widely used for outdoor environment. However, high-rise buildings or indoor environments can block the satellite signal. Therefore, many indoor positioning methods have been developed to respond to this issue. In addition to the distance measurements using sonar and laser sensors, this study aims to develop a method by integrating a monocular simultaneous localization and mapping (MonoSLAM) algorithm with an inertial measurement unit (IMU) to build an indoor positioning system. The MonoSLAM algorithm measures the distance (depth) between the image features and the camera. With the help of Extend Kalman Filter (EKF), MonoSLAM can provide real-time position, velocity and camera attitude in world frame. Since the feature points will not always appear and can't be trusted at any time, a wrong estimation of the features will cause the estimated position diverge. To overcome this problem, a multisensor fusion algorithm was applied in this study by using the multi-rate Kalman Filter. Finally, from the experiment results, the proposed system was verified to be able to improve the reliability and accuracy of the MonoSLAM by integrating the IMU measurements.

  20. Response of air gap and slamming loadings on semi-submersible platform

    Institute of Scientific and Technical Information of China (English)

    Zhai Gangjun; Ma Zhe; Tang Dongyang

    2013-01-01

    The present research deals with the numerical prediction of the air gap within the 6th generation of deep-water drilling floating semi-submersible platform and the experimental studies on the slamming loadings onto the structure. The survivability of the floating model with a mooring system was tested under extreme wave of 10-year return period. In the numerical simulation of the Gaussian method,the narrow band model was applied to obtain the first-order wave surface equation and the modified second-order wave surface equation. The hydrodynamic re-sponses of the floating body,i.e. radiation damping,added mass,second-order wave excitation force and drifting force,were computed by using the potential flow theory based on higher order boundary element method in fre-quent domain. In the experimental analysis,high-frequency sensors were installed at the lower deck to measure the wave slamming loads. Equivalent truncated mooring system was applied to make sure position of the floating body in the wave tank. The comparison between the numerical and experimental results showed the numerical model un-derestimated the air gap of the floating body. Nevertheless,the predictions of the high risk spots underneath the floating deck that is prone to wave slamming obtained from both models were agreeable to each other. The experi-mental results also revealed that the wave slamming events often occurred at the connection point between the rear columns and the lower deck.

  1. Sufficient Condition for Estimation in Designing H∞ Filter-Based SLAM

    Directory of Open Access Journals (Sweden)

    Nur Aqilah Othman

    2015-01-01

    Full Text Available Extended Kalman filter (EKF is often employed in determining the position of mobile robot and landmarks in simultaneous localization and mapping (SLAM. Nonetheless, there are some disadvantages of using EKF, namely, the requirement of Gaussian distribution for the state and noises, as well as the fact that it requires the smallest possible initial state covariance. This has led researchers to find alternative ways to mitigate the aforementioned shortcomings. Therefore, this study is conducted to propose an alternative technique by implementing H∞ filter in SLAM instead of EKF. In implementing H∞ filter in SLAM, the parameters of the filter especially γ need to be properly defined to prevent finite escape time problem. Hence, this study proposes a sufficient condition for the estimation purposes. Two distinct cases of initial state covariance are analysed considering an indoor environment to ensure the best solution for SLAM problem exists along with considerations of process and measurement noises statistical behaviour. If the prescribed conditions are not satisfied, then the estimation would exhibit unbounded uncertainties and consequently results in erroneous inference about the robot and landmarks estimation. The simulation results have shown the reliability and consistency as suggested by the theoretical analysis and our previous findings.

  2. Effect of the signaling lymphocytic activation molecule (SLAM in the modulation of T cells in immune response to Leishmania braziliensis in vitro

    Directory of Open Access Journals (Sweden)

    Zirlane Castelo Branco Coêlho

    2017-02-01

    Full Text Available Introduction: Signaling lymphocyte activation molecule (SLAM is a self-ligand receptor on the surface of activated T- and B-lymphocytes, macrophages, and DC. Studies have shown PBMC from healthy individuals exposed to Leishmania differ in IFN-γ production. Objective: We investigated the role of SLAM signaling pathway in PMBC from high (HP and low (LP IFN-γ producers exposed to L. braziliensis in vitro. Methods: PBMC from 43 healthy individuals were cultured with or without antigen, α-SLAM, rIL-12 and rIFN-γ. The cytokines production was evaluated by ELISA, and SLAM expression by flow cytometry. Results: L. braziliensis associated with rIFN-γ or rIL-12 reduced early SLAM but did not modify this response later in HP. α-SLAM did not alter CD3+SLAM+ expression, and not affected IFN-γ and IL-13 production, in both groups, but increased significantly IL-10 in HP. Leishmania associated with α-SLAM and rIL-12 increased IFN-γ in LP, as well as IL-13 in HP. LP group presented low IFN-γ and IL-13 production, and low SLAM expression. Conclusion: Collectively, these findings suggest that when PBMC from healthy individuals are sensitized with L. braziliensis in vitro, SLAM acts in modulating Th1 response in HP individuals and induces a condition of immunosuppression in LP individuals.

  3. Review Of The Revenue Recognition In Accordance With Statement Of Financial Accounting Standard PSAK No.23 2010 At Damri Corporation

    Directory of Open Access Journals (Sweden)

    Debbie Christine

    2015-08-01

    Full Text Available ABSTRACT One of the components of financial statements that are considered useful to look at the condition of the company namely the income statement. One component of the income statement are income the main problems in accounting revenue is determining when revenue recognition. Activities of the company will be deemed ineffective and inefficient when revenue recognition is not done properly. Therefore the recognition of revenue have been set in PSAK No.232010. According to PSAK 232010 revenue is the gross inflow of economic benefits arising from the normal activities of an entity during a period when those inflows result in increases in equity that is not derived from the contribution of investors. The main income earned Damri Corporation is selling the economic city bus bus with air conditioner and Trans Metro Bandung to society or passengers. Damri Corporation is a State-Owned Enterprises SOEs engaged in the provision of transport services one of them a city bus. Final assignment method used is descriptive method descriptive observational methods that analyze about the condition of the company. Damri Corp. apply accrual basis as for recognizing revenue. Application of revenue recognition is done by Damri Corporation in accordance with PSAK No. 232010 in which revenue is recognized on the basis of PSAK No. 232010. The possibility that the economic benefits associated with the transaction will be obtained by the entity and the amount of revenue can be measured reliably. Revenue Recognition In accordance with PSAK No.232010 at Damri Corporation can be concluded that the basic recording of revenue recognition is used Damri Corporation accrual basis accrual basis of revenue recognition is where the income from the sale of goods or services is recognized in the period of the transaction although cash has not been received by the company the transaction has been recorded and recognized as revenue.

  4. 浅议新会计准则下的税收影响及筹划%On Tax Effect of New Accounting Standards and Tax Planning

    Institute of Scientific and Technical Information of China (English)

    易兰艳

    2012-01-01

    Viewed from tax planning point,the new "Accounting Standards for Business Enterprises" issued by China’s Ministry of Finance in 2006 makes some modifications on accounting measurement basis,accounting policy choice space,accounting process of the income tax and other aspects.The enterprise is proposed to take into consideration the choice of inventory costing method,fixed assets depreciation planning and long-term stock ownership investment planning while making tax plan to answer the modifications.%2006年财政部颁布了新的《企业会计准则》。从税收筹划的角度来看,新会计准则在计量基础、会计政策选择空间、所得税会计处理方法等方面发生了变化。企业在税收筹划应对时可在存货计价方法的选择、固定资产折旧的筹划、长期股权投资的筹划等方面进行考虑。

  5. 无人机视觉SLAM算法及仿真%UAV vision SLAM algorithm and simulation

    Institute of Scientific and Technical Information of China (English)

    王希彬; 赵国荣; 寇昆湖

    2012-01-01

    为将SLAM算法从地面机器人的两维空间扩展到无人机的三维环境,研究了SLAM的发展现状,指出无人机视觉SLAM面临的挑战,利用摄像机和惯导传感器的组合,建立了无人机视觉SLAM算法的数学模型;并提出了一种改进的延迟地标初始化的方法,为了便于理解和实施,简化了系统的状态和方差阵的结构,减少了存储和计算量.用EKF滤波对无人机视觉SLAM进行了仿真研究,得到了较好的估计效果,表明了SLAM在无人机上应用的可行性.%In order to expand SLAM algorithm from 2D space of ground robot to 3D environment of uninhabited aerial vehicle (UAV), the latest progress on simultaneous localization and mapping was researched, the challenge that UAV vision SLAM faces up with was pointed out, and the mathematic model of UAV vision SLAM algorithm was built with the integration of camera and IMU, Furthermore, an improved delayed landmark initialization method was proposed which was easily understood and implemented, thus the system structure of state and variance matrix was simplified, and the storage and computation quality were reduced. Simulation research was carried out by extended Kalman filter on UAV vision SLAM, and better estimation effect was gotten, demonstrating the feasibility of SLAM on UAV.

  6. ROLE OF ACCOUNTING PSYCHOLOGICAL FEATURES OF PRIMARY SCHOOL STUDENTS WITH PROBLEMS IN INTELLECTUAL DEVELOPMENT UNDER REALIZATION OF NEW EDUCATIONAL STANDARD

    Directory of Open Access Journals (Sweden)

    L. A. Aslamazova

    2016-01-01

    Full Text Available In our country a variety of measures have taken to improve the situation of children with disabilities, including the conditions for their quality education. Ignorance by teachers the features of such children and unavailability to interact with them can significantly hamper the inclusion of students in the educational environment. The purpose of the article is the actualization of the problem of introduction of New Educational Standard for students with disabilities, involving a change in the requirements of the system to all participants of the educational process, and to the teachers, first. The article discusses the features of children with problems in intellectual development, because the mastering of educational programs and necessary skills are directly related to student mental abilities. We can select the most typical features of primary school students with problems in intellectual development: various disorders in cognitive, emotional and personal spheres that hamper the assimilation of educational material and development of skills; there are relative reversibility of symptoms in children with delayed mental development, which decreases under the influence of correction; developmental disorders are present throughout life in children with mental retardation; students have potential capabilities of formation of the psyche as a «zone of proximal development», wherein a significant source of formation of mental functions is the social (including the teacher impact.

  7. 固定资产会计准则与税法差异研究%Study on the Difference of Fixed Assets between Accounting Standards and Taxation

    Institute of Scientific and Technical Information of China (English)

    曹越; 刘金; 罗腾

    2011-01-01

    The difference of develop goals and principles between accounting standards and taxation results in many differences when companies process the accounting transactions and tax treatment on the fixed asset. By comparing, we know that the differences are mainly in these aspects: the recognition, initial measurement, subsequent measurement and disposal etc. It affects the calculation about taxable income and tax payable, and increases companies' financial workload and the difficnlty of monitoring of tax department. We suggest that based on the respect for difference, strengthening the co- ordination of accounting standards and taxation, and improving the effectiveness and efficiency of accounting and tax ad- ministration are the top priority.%企业会计准则与税法制定目标与原则的不同导致固定资产会计与税务处理存在诸多差异。这种差异主要表现在固定资产确认、初始计量、后续计量以及处置等方面,并影响企业应纳税所得额和应交所得税的计算,增加企业的财务工作量和税务部门的税务监管难度。建议在尊重差异的基础上,加强会计准则与税法的协调,提高会计处理与税收征管工作的效果和效率。

  8. 公允价值会计准则的发展历程:1975~2015%The Accounting Standards Development on Fair:1975~2015

    Institute of Scientific and Technical Information of China (English)

    曾雪云

    2016-01-01

    本文梳理了自1975年美国财务会计准则委员会(FASB)发布SFAS 12至2015年国际会计准则理事会(IASB)发布的《财务报告概念框架(征求意见稿)》(ED)以来,有关公允价值的理论研究和准则制定的完整历程。讨论了公允价值准则体系的初始建构过程,阐述了IASB和FASB在2008年国际金融危机期间的紧急应对措施与联合工作,讨论了近年来IASB对与公允价值有关的会计准则以及对财务报告概念框架的持续修订,其中包括IFRS 9、IFRS 13以及ED等前沿内容。最后提出改进公允价值计量的建议,应密切关注公允价值的波动性、操控性和顺周期效应,辩证对待公允价值信息的决策有用性与决策有用性边界以及局限性。%This paper reviewed the accounting standard development on fair value since FASB released SFAS 12 in 1975 till IASB released Conceptual Framework for Financial Reporting (Exposure Draft) in 2015. The paper firstly illustrated the accounting standard and statements of financial accounting concepts released by FASB and discussed the initial process of building fair value criteria system. Secondly the paper illustrated the emergency response measures and cooperation efforts of IASB and FASB during financial crisis. Then the paper discussed IASB’s continual efforts in revising accounting standards on fair value and conceptual framework for financial reporting in recent years, including frontier contents like IFRS9, IFRS13 and ED. Lastly, the paper proposed suggestions how to improve the fair value accounting. The fluctuation, manipulation and effect of pro-cyclical of fair value should be closely monitored. Fair value information’s effectiveness in decision-making, boundary of effectiveness and limitations should be dialectically recognized.

  9. Accounting for uncertainty in the historical response rate of the standard treatment in single-arm two-stage designs based on Bayesian power functions.

    Science.gov (United States)

    Matano, Francesca; Sambucini, Valeria

    2016-11-01

    In phase II single-arm studies, the response rate of the experimental treatment is typically compared with a fixed target value that should ideally represent the true response rate for the standard of care therapy. Generally, this target value is estimated through previous data, but the inherent variability in the historical response rate is not taken into account. In this paper, we present a Bayesian procedure to construct single-arm two-stage designs that allows to incorporate uncertainty in the response rate of the standard treatment. In both stages, the sample size determination criterion is based on the concepts of conditional and predictive Bayesian power functions. Different kinds of prior distributions, which play different roles in the designs, are introduced, and some guidelines for their elicitation are described. Finally, some numerical results about the performance of the designs are provided and a real data example is illustrated. Copyright © 2016 John Wiley & Sons, Ltd.

  10. 规范会计报表附注,提高会计报表附注的实用价值%Standardizing Notes to Accounting Statement for Enhancing Practical Value of Notes to Accounting Statement

    Institute of Scientific and Technical Information of China (English)

    鲍时满

    2013-01-01

    Note to the accounting statement is an important part of the financial report. It is important to the decision making of investment and financing and the people's knowledge of financial and operating performance of enterprises. Because the content and information lack standardization, its practical value has not been well. Therefore, we should give a specification to notes to the accounting statement, and develop social supervision mechanism, for providing users with the reliable and useful decision information.%会计报表附注作为财务报告的重要组成部分,其反映的内容及体现的作用对人们的投融资决策及了解企业的财务及经营状况十分重要,但是由于目前会计附注内容在规范设定及信息披露详细程度等方面的原因,使得现有会计报表附注的实用价值并未得到很好地应用。因此,应当对会计报表附注披露的要求及形式进一步规范,建立社会监督机制,为会计信息使用者提供可靠、有用的决策信息。

  11. Application of FastSLAM based on simulated annealing variance reduction in navigation and localization of AUV%模拟退火方差缩减的FastSLAM算法在AUV导航定位中的应用

    Institute of Scientific and Technical Information of China (English)

    王宏健; 王晶; 曲丽萍; 刘振业

    2013-01-01

    The FastSLAM algorithm based on variance reduction of particle weight was presented in order to solve the decrease of estimated accuracy of AUV ( autonomous underwater vehicle) , location due to particles degeneracy and the sample impoverishment as a result of resampling in standard FastSLAM. The variance of particle weight was decreased by generating an adaptive exponential fading factor, which came from the thought of cooling function in simulated annealing. The effective particle number was increased by application of FastSLAM based on simulated annealing variance reduction in navigation and localization of AUV. Resampling in standard FastSLAM was replaced with it. Establish the kinematic model of AUV, feature model and measurement models of sensors, and make feature extraction with Hough transform. The experiment of AUV's simultaneous localization and mapping u-sing simulated annealing variance reduction FastSLAM was based on trial data. The results indicate that the method described in this paper maintains the diversity of the particles, however, weakens the degeneracy, while at the same time enhances the accuracy stability of AUV's navigation and localization system.%由于标准FastSLAM中存在粒子退化及重采样引起的粒子贫化,导致自主水下航行器(AUV)位置估计精度严重下降的问题,提出了一种基于粒子权值方差缩减的FastSLAM算法.利用模拟退火的降温函数产生自适应指数渐消因子来降低粒子权值的方差,进而增加有效粒子数,以此取代标准FastSLAM中的重采样步骤.建立AUV的运动学模型、特征模型及传感器的测量模型,通过霍夫变换进行特征提取.利用方差缩减FastSLAM算法,基于海试数据进行了AUV同步定位与构图仿真试验,结果表明所提方法能够保证粒子的多样性,并且降低粒子的退化程度,提高了AUV定位与地图构建系统的准确性及稳定性.

  12. Highly-accelerated quantitative 2D and 3D localized spectroscopy with linear algebraic modeling (SLAM) and sensitivity encoding

    Science.gov (United States)

    Zhang, Yi; Gabr, Refaat E.; Zhou, Jinyuan; Weiss, Robert G.; Bottomley, Paul A.

    2013-12-01

    Noninvasive magnetic resonance spectroscopy (MRS) with chemical shift imaging (CSI) provides valuable metabolic information for research and clinical studies, but is often limited by long scan times. Recently, spectroscopy with linear algebraic modeling (SLAM) was shown to provide compartment-averaged spectra resolved in one spatial dimension with many-fold reductions in scan-time. This was achieved using a small subset of the CSI phase-encoding steps from central image k-space that maximized the signal-to-noise ratio. Here, SLAM is extended to two- and three-dimensions (2D, 3D). In addition, SLAM is combined with sensitivity-encoded (SENSE) parallel imaging techniques, enabling the replacement of even more CSI phase-encoding steps to further accelerate scan-speed. A modified SLAM reconstruction algorithm is introduced that significantly reduces the effects of signal nonuniformity within compartments. Finally, main-field inhomogeneity corrections are provided, analogous to CSI. These methods are all tested on brain proton MRS data from a total of 24 patients with brain tumors, and in a human cardiac phosphorus 3D SLAM study at 3T. Acceleration factors of up to 120-fold versus CSI are demonstrated, including speed-up factors of 5-fold relative to already-accelerated SENSE CSI. Brain metabolites are quantified in SLAM and SENSE SLAM spectra and found to be indistinguishable from CSI measures from the same compartments. The modified reconstruction algorithm demonstrated immunity to maladjusted segmentation and errors from signal heterogeneity in brain data. In conclusion, SLAM demonstrates the potential to supplant CSI in studies requiring compartment-average spectra or large volume coverage, by dramatically reducing scan-time while providing essentially the same quantitative results.

  13. Line-feature-based SLAM Algorithm%一种基于线特征的SLAM算法研究

    Institute of Scientific and Technical Information of China (English)

    韩锐; 李文锋

    2006-01-01

    A line-feature based SLAM algorithm is presented in this paper to resolve the conflict between the requirements of computational complexity and information-richness within the pointfeature based SLAM algorithm, All operations required for building and maintaining the map, such as model-setting, data association, and state-updating, are described and formulated. This approach has been programmed and successfully tested in the simulation work, and results are shown at the end of this paper.

  14. Assessing in financial account

    OpenAIRE

    VACKOVÁ, Lenka

    2011-01-01

    The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets...

  15. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  16. Comparison of real-time performance of Kalman filter-based slam methods for unmanned ground vehicle (UGV) navigation

    Science.gov (United States)

    Temeltaş, Hakan; Kavak, Deniz

    2009-05-01

    Simultaneous Localization and Mapping (SLAM) using for the mobile robot navigation has two main problems. First problem is the computational complexity due to the growing state vector with the added landmark in the environment. Second problem is data association which matches the observations and landmarks in the state vector. In this study, we compare Extended Kalman Filter (EKF) based SLAM which is well-developed and well-known algorithm, and Compressed Extended Kalman Filter (CEKF) based SLAM developed for decreasing of the computational complexity of the EKF based SLAM. We write two simulation program to investigate these techniques. Firts program is written for the comparison of EKF and CEKF based SLAM according to the computational complexity and covariance matrix error with the different numbers of landmarks. In the second program, EKF and CEKF based SLAM simulations are presented. For this simulation differential drive vehicle that moves in a 10m square trajectory and LMS 200 2-D laser range finder are modelled and landmarks are randomly scattered in that 10m square environment.

  17. Slam is an outer membrane protein that is required for the surface display of lipidated virulence factors in Neisseria.

    Science.gov (United States)

    Hooda, Yogesh; Lai, Christine Chieh-Lin; Judd, Andrew; Buckwalter, Carolyn M; Shin, Hyejin Esther; Gray-Owen, Scott D; Moraes, Trevor F

    2016-02-29

    Lipoproteins decorate the surface of many Gram-negative bacterial pathogens, playing essential roles in immune evasion and nutrient acquisition. In Neisseria spp., the causative agents of gonorrhoea and meningococcal meningitis, surface lipoproteins (SLPs) are required for virulence and have been extensively studied as prime candidates for vaccine development. However, the machinery and mechanism that allow for the surface display of SLPs are not known. Here, we describe a transposon (Tn5)-based search for the proteins required to deliver SLPs to the surface of Neisseria meningitidis, revealing a family of proteins that we have named the surface lipoprotein assembly modulator (Slam). N. meningitidis contains two Slam proteins, each exhibiting distinct substrate preferences. The Slam proteins are sufficient to reconstitute SLP transport in laboratory strains of Escherichia coli, which are otherwise unable to efficiently display these lipoproteins on their cell surface. Immunoprecipitation and domain probing experiments suggest that the SLP, TbpB, interacts with Slam during the transit process; furthermore, the membrane domain of Slam is sufficient for selectivity and proper surface display of SLPs. Rather than being a Neisseria-specific factor, our bioinformatic analysis shows that Slam can be found throughout proteobacterial genomes, indicating a conserved but until now unrecognized virulence mechanism.

  18. 我国现行会计准则存在的问题及对策研究%The Problems of China's Current Accounting Standards and Countermeasures

    Institute of Scientific and Technical Information of China (English)

    于婧婧

    2014-01-01

    China's accounting standards now have some problems. The defined scopes of the assets need to extend and divide meticulous-ly. The vague provisions of contingent amounts payable need to confirm following the principle of prudence principle of accounting. The use of fair value needs to adopt prudence principle and consider the actual. Facing the problems of identification of non-monetary assets exchange and tax, accounting standards should give an accurate concept and definition, so as to make up for the deficiency.%目前,我国会计准则中资产的界定范围、或有事项处理、公允价值计量与非货币性资产交换等方面存在的问题主要是对资产的定义有待扩展,进行细致划分;或有应付金额确认的规定存在模糊,应该遵照会计的谨慎性原则进行确认;对公允价值的运用既要采用谨慎性原则,还要考虑实际;在处理非货币的资产交换认定和税费的问题时,会计准则应给出一个准确的概念和定义,进而补充各项会计准则的不足之处。

  19. SLAM algorithm applied to robotics assistance for navigation in unknown environments

    Directory of Open Access Journals (Sweden)

    Lobo Pereira Fernando

    2010-02-01

    Full Text Available Abstract Background The combination of robotic tools with assistance technology determines a slightly explored area of applications and advantages for disability or elder people in their daily tasks. Autonomous motorized wheelchair navigation inside an environment, behaviour based control of orthopaedic arms or user's preference learning from a friendly interface are some examples of this new field. In this paper, a Simultaneous Localization and Mapping (SLAM algorithm is implemented to allow the environmental learning by a mobile robot while its navigation is governed by electromyographic signals. The entire system is part autonomous and part user-decision dependent (semi-autonomous. The environmental learning executed by the SLAM algorithm and the low level behaviour-based reactions of the mobile robot are robotic autonomous tasks, whereas the mobile robot navigation inside an environment is commanded by a Muscle-Computer Interface (MCI. Methods In this paper, a sequential Extended Kalman Filter (EKF feature-based SLAM algorithm is implemented. The features correspond to lines and corners -concave and convex- of the environment. From the SLAM architecture, a global metric map of the environment is derived. The electromyographic signals that command the robot's movements can be adapted to the patient's disabilities. For mobile robot navigation purposes, five commands were obtained from the MCI: turn to the left, turn to the right, stop, start and exit. A kinematic controller to control the mobile robot was implemented. A low level behavior strategy was also implemented to avoid robot's collisions with the environment and moving agents. Results The entire system was tested in a population of seven volunteers: three elder, two below-elbow amputees and two young normally limbed patients. The experiments were performed within a closed low dynamic environment. Subjects took an average time of 35 minutes to navigate the environment and to learn how

  20. SLAM algorithm applied to robotics assistance for navigation in unknown environments.

    Science.gov (United States)

    Cheein, Fernando A Auat; Lopez, Natalia; Soria, Carlos M; di Sciascio, Fernando A; Pereira, Fernando Lobo; Carelli, Ricardo

    2010-02-17

    The combination of robotic tools with assistance technology determines a slightly explored area of applications and advantages for disability or elder people in their daily tasks. Autonomous motorized wheelchair navigation inside an environment, behaviour based control of orthopaedic arms or user's preference learning from a friendly interface are some examples of this new field. In this paper, a Simultaneous Localization and Mapping (SLAM) algorithm is implemented to allow the environmental learning by a mobile robot while its navigation is governed by electromyographic signals. The entire system is part autonomous and part user-decision dependent (semi-autonomous). The environmental learning executed by the SLAM algorithm and the low level behaviour-based reactions of the mobile robot are robotic autonomous tasks, whereas the mobile robot navigation inside an environment is commanded by a Muscle-Computer Interface (MCI). In this paper, a sequential Extended Kalman Filter (EKF) feature-based SLAM algorithm is implemented. The features correspond to lines and corners -concave and convex- of the environment. From the SLAM architecture, a global metric map of the environment is derived. The electromyographic signals that command the robot's movements can be adapted to the patient's disabilities. For mobile robot navigation purposes, five commands were obtained from the MCI: turn to the left, turn to the right, stop, start and exit. A kinematic controller to control the mobile robot was implemented. A low level behavior strategy was also implemented to avoid robot's collisions with the environment and moving agents. The entire system was tested in a population of seven volunteers: three elder, two below-elbow amputees and two young normally limbed patients. The experiments were performed within a closed low dynamic environment. Subjects took an average time of 35 minutes to navigate the environment and to learn how to use the MCI. The SLAM results have shown a

  1. Association between SAP and FynT: Inducible SH3 domain-mediated interaction controlled by engagement of the SLAM receptor.

    Science.gov (United States)

    Chen, Riyan; Latour, Sylvain; Shi, Xiaochu; Veillette, André

    2006-08-01

    SAP is an intracellular adaptor molecule composed almost exclusively of an SH2 domain. It is mutated in patients with X-linked lymphoproliferative disease, a human immunodeficiency. Several immune abnormalities were also identified in SAP-deficient mice. By way of its SH2 domain, SAP interacts with tyrosine-based motifs in the cytoplasmic domain of SLAM family receptors. SAP promotes SLAM family receptor-induced protein tyrosine phosphorylation, due to its capacity to recruit the Src-related kinase FynT. This unusual property relies on the existence of a second binding surface in the SAP SH2 domain, centered on arginine 78 of SAP, that binds directly to the FynT SH3 domain. Herein, we wanted to further understand the mechanisms controlling the interaction between SLAM-SAP and FynT. Our experiments showed that, unlike conventional associations mediated by SH3 domains, the interaction of the FynT SH3 domain with SLAM-SAP was strictly inducible. It was absolutely dependent on engagement of SLAM by extracellular ligands. We obtained evidence that this inducibility was not due to increased binding of SLAM to SAP following SLAM engagement. Furthermore, it could occur independently of any appreciable SLAM-dependent biochemical signal. In fact, our data indicated that the induced association of the FynT SH3 domain with SLAM-SAP was triggered by a change in the conformation of SLAM-associated SAP caused by SLAM engagement. Together, these data elucidate further the events initiating SLAM-SAP signaling in immune cells. Moreover, they identify a strictly inducible interaction mediated by an SH3 domain.

  2. Synthesis of budgeting and accounting standard method for «responsibility centers» as information engineering base of operating activities of enterprise

    Directory of Open Access Journals (Sweden)

    I.A. Herasymovych

    2016-07-01

    Full Text Available Market conditions have caused the necessity of introduction at Ukrainian enterprises such a new economic mechanism as financial engineering based on the new approach of synthesis budgeting, «responsibility centers» and managerial accounting by the statutory method in the option of «Direct-costing» (direct costs. The new register «Report of the responsibility center about the work of the pair» which is created in direct costs, is offered for controlling of indexes of the proven budgets about their actual implementation. The main results of the research are: the clear definition of «centers of responsibility» and liability of managers for each item of estimates (budget; the creation of the accounting data signal system about the deviations from standards and changing of the budget norms; the development of operational, accounting records for daily cost accounting; the development of the graphs of document flow on each «responsibility center», which will provide the drafting of internal reporting for implementation of informational indicators, which give an opportunity to evaluate and to control, to predict and to plan the «responsibility centers» activity of an enterprise and also of some of its managers. Scientific novelty and practical value lie in the capacity of «Direct-costing» in terms of financial engineering: 1 it provides rapid determination of budget implementation and the actual cost of production; 2 it allows to determine the «break-even point» which enables to regulate it by options for varying the direct costs or volume and price for selling; 3 according to this method there is no necessity to allocate managerial fixed costs for types of products, as we cannot include them into the results of an enterprise activity.

  3. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  4. Measles virus selectively blind to signaling lymphocytic activation molecule (SLAM; CD150) is attenuated and induces strong adaptive immune responses in rhesus monkeys.

    Science.gov (United States)

    Leonard, Vincent H J; Hodge, Gregory; Reyes-Del Valle, Jorge; McChesney, Michael B; Cattaneo, Roberto

    2010-04-01

    The signaling lymphocytic activation molecule (SLAM; CD150) is the immune cell receptor for measles virus (MV). To assess the importance of the SLAM-MV interactions for virus spread and pathogenesis, we generated a wild-type IC-B MV selectively unable to recognize human SLAM (SLAM-blind). This virus differs from the fully virulent wild-type IC-B strain by a single arginine-to-alanine substitution at amino acid 533 of the attachment protein hemagglutinin and infects cells through SLAM about 40 times less efficiently than the isogenic wild-type strain. Ex vivo, this virus infects primary lymphocytes at low levels regardless of SLAM expression. When a group of six rhesus monkeys (Macaca mulatta) was inoculated intranasally with the SLAM-blind virus, no clinical symptoms were documented. Only one monkey had low-level viremia early after infection, whereas all the hosts in the control group had high viremia levels. Despite minimal, if any, viremia, all six hosts generated neutralizing antibody titers close to those of the control monkeys while MV-directed cellular immunity reached levels at least as high as in wild-type-infected monkeys. These findings prove formally that efficient SLAM recognition is necessary for MV virulence and pathogenesis. They also suggest that the selectively SLAM-blind wild-type MV can be developed into a vaccine vector.

  5. Loop Closing Detection in RGB-D SLAM Combining Appearance and Geometric Constraints

    Directory of Open Access Journals (Sweden)

    Heng Zhang

    2015-06-01

    Full Text Available A kind of multi feature points matching algorithm fusing local geometric constraints is proposed for the purpose of quickly loop closing detection in RGB-D Simultaneous Localization and Mapping (SLAM. The visual feature is encoded with BRAND (binary robust appearance and normals descriptor, which efficiently combines appearance and geometric shape information from RGB-D images. Furthermore, the feature descriptors are stored using the Locality-Sensitive-Hashing (LSH technique and hierarchical clustering trees are used to search for these binary features. Finally, the algorithm for matching of multi feature points using local geometric constraints is provided, which can effectively reject the possible false closure hypotheses. We demonstrate the efficiency of our algorithms by real-time RGB-D SLAM with loop closing detection in indoor image sequences taken with a handheld Kinect camera and comparative experiments using other algorithms in RTAB-Map dealing with a benchmark dataset.

  6. Mitigating check valve slamming and subsequentwater hammer events for PPFS using MOC

    Institute of Scientific and Technical Information of China (English)

    TIAN Wenxi; SU Guanghui; WANG Gaopeng; QIU Suizheng; XIAO Zejun

    2009-01-01

    The method of characteristic (MOC) was adopted to analyze the check valve-induced water hammer behaviors for a Parallel Pumps Feedwater System (PPFS) during the alternate startup process. The motion of check valve disc was simulated using inertial valve model. Transient parameters including the pressure oscillation, local flow velocity and slamming of the check valve disc etc. have been obtained. The results showed that severe slamming between the valve disc and valve seat occurred during the alternate startup of parallel pumps. The induced maximum pressure vibration amplitude is up to 5.0 MPa. The scheme of appending a damping torque to slow down the check valve closing speed was also performed to mitigate of water hammer. It has been numerically approved to be an effective approach.

  7. Loop Closing Detection in RGB-D SLAM Combining Appearance and Geometric Constraints.

    Science.gov (United States)

    Zhang, Heng; Liu, Yanli; Tan, Jindong

    2015-06-19

    A kind of multi feature points matching algorithm fusing local geometric constraints is proposed for the purpose of quickly loop closing detection in RGB-D Simultaneous Localization and Mapping (SLAM). The visual feature is encoded with BRAND (binary robust appearance and normals descriptor), which efficiently combines appearance and geometric shape information from RGB-D images. Furthermore, the feature descriptors are stored using the Locality-Sensitive-Hashing (LSH) technique and hierarchical clustering trees are used to search for these binary features. Finally, the algorithm for matching of multi feature points using local geometric constraints is provided, which can effectively reject the possible false closure hypotheses. We demonstrate the efficiency of our algorithms by real-time RGB-D SLAM with loop closing detection in indoor image sequences taken with a handheld Kinect camera and comparative experiments using other algorithms in RTAB-Map dealing with a benchmark dataset.

  8. The Study of Fractional Order Controller with SLAM in the Humanoid Robot

    Directory of Open Access Journals (Sweden)

    Shuhuan Wen

    2014-01-01

    Full Text Available We present a fractional order PI controller (FOPI with SLAM method, and the proposed method is used in the simulation of navigation of NAO humanoid robot from Aldebaran. We can discretize the transfer function by the Al-Alaoui generating function and then get the FOPI controller by Power Series Expansion (PSE. FOPI can be used as a correction part to reduce the accumulated error of SLAM. In the FOPI controller, the parameters (Kp,Ki,  and  α need to be tuned to obtain the best performance. Finally, we compare the results of position without controller and with PI controller, FOPI controller. The simulations show that the FOPI controller can reduce the error between the real position and estimated position. The proposed method is efficient and reliable for NAO navigation.

  9. EKF-SLAM Algorithm with Constraints%添加约束的EKF-SLAM算法

    Institute of Scientific and Technical Information of China (English)

    陈家乾; 何衍; 蒋静坪

    2009-01-01

    In order to achieve good result,muhi-loop closure is necessary with the extended kalman filter approach to simultaneous localization and mapping (EKF-SLAM). This will not only waste lots of time and energy but also increase the possibility of robot fault. This paper presents a novel method which applies constraints to EKF-SLAM to improve estimate accuracy. The method determines the pair of landmarks by analyzing the eovariance matrix and applies the constraints constructed with distance measurement and prior global heading information to improve the estimate result of EKF-SLAM. The experiment results and corresponding analysis demonstrate the approach could achieve good mapping efficiency and accuracy simultaneously.%为了得到较高的估计精度,基于扩展卡尔曼滤波的同时定位与地图生成算法(EKF-SLAM)需要完成多次路径闭合.这不仅消耗大量的时间与能量,而且增大了机器人发生故障的概率.本文提出一种添加约束的EKF-SLAM算法.该算法通过分析协方差矩阵确定目标路标对,用测量信息与全局先验方向对原估计结果进行约束,能够极大改善估计效果,兼顾高效率与高精度.实验结果及其分析充分表明了算法的有效性.

  10. A Monocular SLAM Method to Estimate Relative Pose During Satellite Proximity Operations

    Science.gov (United States)

    2015-03-26

    HOMER video sequence in Figure 17) provides the relative rotation and translation required from the perspective of the camera for successful...shows the SLAM results, with the camera models representing the relative pose estimates of the camera on the arm. Figure 40 shows another perspective of...ensures initialization is performed with adequate relative motion. If no additional perspective information is obtained in an initialization attempt, a

  11. 韩国F-15K战斗机首次发射SLAM-ER导弹

    Institute of Scientific and Technical Information of China (English)

    闫璞

    2006-01-01

    波音公司2006年3月27日报道,由波音公司为韩国空军制造的F-15K多服务社作战斗机成为第一架发射“响应增强型防区外对陆攻击导弹”(SLAM-ER)的F-15战斗机。

  12. A SLAM II simulation model for analyzing space station mission processing requirements

    Science.gov (United States)

    Linton, D. G.

    1985-01-01

    Space station mission processing is modeled via the SLAM 2 simulation language on an IBM 4381 mainframe and an IBM PC microcomputer with 620K RAM, two double-sided disk drives and an 8087 coprocessor chip. Using a time phased mission (payload) schedule and parameters associated with the mission, orbiter (space shuttle) and ground facility databases, estimates for ground facility utilization are computed. Simulation output associated with the science and applications database is used to assess alternative mission schedules.

  13. An evaluation of 2D SLAM techniques available in Robot Operating System

    OpenAIRE

    Machado Santos, Joao; Portugal, David; Rocha, Rui P.

    2013-01-01

    n this work, a study of several laser-based 2D Simultaneous Localization and Mapping (SLAM) techniques available in Robot Operating System (ROS) is conducted. All the approaches have been evaluated and compared in 2D simulations and real world experiments. In order to draw conclusions on the performance of the tested techniques, the experimental results were collected under the same conditions and a generalized performance metric based on the k-nearest neighbours concept was applied. Moreover...

  14. Talking about the Impact of Accounting Standards on the Financial Statements%浅谈会计准则对财务报表的影响

    Institute of Scientific and Technical Information of China (English)

    蒋文昱

    2012-01-01

    财务报表通常具有非常重要的作用.财务报表主要以资产负债表为重点,为企业的长远发展奠定了坚实的财务基础.本文主要阐述了新的会计准则对财务报表的影响,并且提出了相关的完善策略.%The financial statements usually have a very important role. Financial statements mainly focus on the balance sheet and lay a solid financial foundation for the long-term development of enterprises. This article focuses on the impact of new accounting standards on the financial statements, and proposes the perfect strategy.

  15. Activation by SLAM Family Receptors Contributes to NK Cell Mediated “Missing-Self” Recognition

    Science.gov (United States)

    Alari-Pahissa, Elisenda; Grandclément, Camille; Jeevan-Raj, Beena; Leclercq, Georges; Veillette, André; Held, Werner

    2016-01-01

    Natural Killer (NK) cells attack normal hematopoietic cells that do not express inhibitory MHC class I (MHC-I) molecules, but the ligands that activate NK cells remain incompletely defined. Here we show that the expression of the Signaling Lymphocyte Activation Molecule (SLAM) family members CD48 and Ly9 (CD229) by MHC-I-deficient tumor cells significantly contributes to NK cell activation. When NK cells develop in the presence of T cells or B cells that lack inhibitory MHC-I but express activating CD48 and Ly9 ligands, the NK cells’ ability to respond to MHC-I-deficient tumor cells is severely compromised. In this situation, NK cells express normal levels of the corresponding activation receptors 2B4 (CD244) and Ly9 but these receptors are non-functional. This provides a partial explanation for the tolerance of NK cells to MHC-I-deficient cells in vivo. Activating signaling via 2B4 is restored when MHC-I-deficient T cells are removed, indicating that interactions with MHC-I-deficient T cells dominantly, but not permanently, impair the function of the 2B4 NK cell activation receptor. These data identify an important role of SLAM family receptors for NK cell mediated “missing-self” reactivity and suggest that NK cell tolerance in MHC-I mosaic mice is in part explained by an acquired dysfunction of SLAM family receptors. PMID:27054584

  16. Activation by SLAM Family Receptors Contributes to NK Cell Mediated "Missing-Self" Recognition.

    Science.gov (United States)

    Alari-Pahissa, Elisenda; Grandclément, Camille; Jeevan-Raj, Beena; Leclercq, Georges; Veillette, André; Held, Werner

    2016-01-01

    Natural Killer (NK) cells attack normal hematopoietic cells that do not express inhibitory MHC class I (MHC-I) molecules, but the ligands that activate NK cells remain incompletely defined. Here we show that the expression of the Signaling Lymphocyte Activation Molecule (SLAM) family members CD48 and Ly9 (CD229) by MHC-I-deficient tumor cells significantly contributes to NK cell activation. When NK cells develop in the presence of T cells or B cells that lack inhibitory MHC-I but express activating CD48 and Ly9 ligands, the NK cells' ability to respond to MHC-I-deficient tumor cells is severely compromised. In this situation, NK cells express normal levels of the corresponding activation receptors 2B4 (CD244) and Ly9 but these receptors are non-functional. This provides a partial explanation for the tolerance of NK cells to MHC-I-deficient cells in vivo. Activating signaling via 2B4 is restored when MHC-I-deficient T cells are removed, indicating that interactions with MHC-I-deficient T cells dominantly, but not permanently, impair the function of the 2B4 NK cell activation receptor. These data identify an important role of SLAM family receptors for NK cell mediated "missing-self" reactivity and suggest that NK cell tolerance in MHC-I mosaic mice is in part explained by an acquired dysfunction of SLAM family receptors.

  17. Severe Psychosis, Drug Dependence, and Hepatitis C Related to Slamming Mephedrone.

    Science.gov (United States)

    Dolengevich-Segal, Helen; Rodríguez-Salgado, Beatriz; Gómez-Arnau, Jorge; Sánchez-Mateos, Daniel

    2016-01-01

    Background. Synthetic cathinones (SCs), also known as "bath salts," are β-ketone amphetamine compounds derived from cathinone, a psychoactive substance found in Catha edulis. Mephedrone is the most representative SC. Slamming is the term used for the intravenous injection of these substances in the context of chemsex parties, in order to enhance sex experiences. Using IV mephedrone may lead to diverse medical and psychiatric complications like psychosis, aggressive behavior, and suicide ideation. Case. We report the case of a 25-year-old man admitted into a psychiatric unit, presenting with psychotic symptoms after slamming mephedrone almost every weekend for the last 4 months. He presents paranoid delusions, intense anxiety, and visual and kinesthetic hallucinations. He also shows intense craving, compulsive drug use, general malaise, and weakness. After four weeks of admission and antipsychotic treatment, delusions completely disappear. The patient is reinfected with hepatitis C. Discussion. Psychiatric and medical conditions related to chemsex and slamming have been reported in several European cities, but not in Spain. Psychotic symptoms have been associated with mephedrone and other SCs' consumption, with the IV route being prone to produce more severe symptomatology and addictive conducts. In the case we report, paranoid psychosis, addiction, and medical complications are described.

  18. Method for SLAM Based on Omnidirectional Vision: A Delayed-EKF Approach

    Directory of Open Access Journals (Sweden)

    Rodrigo Munguía

    2017-01-01

    Full Text Available This work presents a method for implementing a visual-based simultaneous localization and mapping (SLAM system using omnidirectional vision data, with application to autonomous mobile robots. In SLAM, a mobile robot operates in an unknown environment using only on-board sensors to simultaneously build a map of its surroundings, which it uses to track its position. The SLAM is perhaps one of the most fundamental problems to solve in robotics to build mobile robots truly autonomous. The visual sensor used in this work is an omnidirectional vision sensor; this sensor provides a wide field of view which is advantageous in a mobile robot in an autonomous navigation task. Since the visual sensor used in this work is monocular, a method to recover the depth of the features is required. To estimate the unknown depth we propose a novel stochastic triangulation technique. The system proposed in this work can be applied to indoor or cluttered environments for performing visual-based navigation when GPS signal is not available. Experiments with synthetic and real data are presented in order to validate the proposal.

  19. Positive and negative signaling through SLAM receptors regulate synapse organization and thresholds of cytolysis.

    Science.gov (United States)

    Zhao, Fang; Cannons, Jennifer L; Dutta, Mala; Griffiths, Gillian M; Schwartzberg, Pamela L

    2012-06-29

    X-linked lymphoproliferative syndrome, characterized by fatal responses to Epstein-Barr virus infection, is caused by mutations affecting the adaptor SAP, which links SLAM family receptors to downstream signaling. Although cytotoxic defects in SAP-deficient T cells are documented, the mechanism remains unclear. We show that SAP-deficient murine CD8(+) T cells exhibited normal cytotoxicity against fibrosarcoma targets, yet had impaired adhesion to and killing of B cell and low-avidity T cell targets. SAP-deficient cytotoxic lymphocytes showed specific defects in immunological synapse organization with these targets, resulting in inefficient actin clearance. In the absence of SAP, signaling through the SLAM family members Ly108 and 2B4 resulted in increased recruitment of the SHP-1 phosphatase, associated with altered SHP-1 localization and decreased activation of Src kinases at the synapse. Hence, SAP and SLAM receptors regulate positive and negative signals required for organizing the T cell:B cell synapse and setting thresholds for cytotoxicity against distinct cellular targets.

  20. Severe Psychosis, Drug Dependence, and Hepatitis C Related to Slamming Mephedrone

    Directory of Open Access Journals (Sweden)

    Helen Dolengevich-Segal

    2016-01-01

    Full Text Available Background. Synthetic cathinones (SCs, also known as “bath salts,” are β-ketone amphetamine compounds derived from cathinone, a psychoactive substance found in Catha edulis. Mephedrone is the most representative SC. Slamming is the term used for the intravenous injection of these substances in the context of chemsex parties, in order to enhance sex experiences. Using IV mephedrone may lead to diverse medical and psychiatric complications like psychosis, aggressive behavior, and suicide ideation. Case. We report the case of a 25-year-old man admitted into a psychiatric unit, presenting with psychotic symptoms after slamming mephedrone almost every weekend for the last 4 months. He presents paranoid delusions, intense anxiety, and visual and kinesthetic hallucinations. He also shows intense craving, compulsive drug use, general malaise, and weakness. After four weeks of admission and antipsychotic treatment, delusions completely disappear. The patient is reinfected with hepatitis C. Discussion. Psychiatric and medical conditions related to chemsex and slamming have been reported in several European cities, but not in Spain. Psychotic symptoms have been associated with mephedrone and other SCs’ consumption, with the IV route being prone to produce more severe symptomatology and addictive conducts. In the case we report, paranoid psychosis, addiction, and medical complications are described.

  1. Turkish Accounting Standards, IAS - 39 "Financial Instruments: Recognition and Measurement" Under the Cash Flow Hedge Derivative Products Use: The Case of Forward

    Directory of Open Access Journals (Sweden)

    Emine ÇINA BAL

    2013-06-01

    Full Text Available Businesses face interest rate, exchange rate, liquidity, use derivative financial instruments to hedge against such risks. Forward transactions with derivative financial instruments, the non-organized markets, interest rates pre-determined future date, foreign currency contracts that contain delivery of goods as well as financial assets. Cash flow hedge that forms the subject of this study, a recognized asset or liability or a highly probable forecast transaction and the net profit or loss attributable to a particular risk of affecting the nature of a cash flow hedge to hedge changes in the process. Study the case of the application of foreign money has a tangible fixed asset purchases. Related to the purchase of tangible fixed assets at future foreign mercenaries were forward contracts to hedge the cash flow risk. Forward contracts, principal accounts on the balance sheet in accordance with IAS 39 Standard, derivative financial instruments are shown as fixed assets. The fair value of the contract during the contract period at the end of the period to show the valuation differences arising from the valuation of equity shown in the balance sheet. Net valuation differences arising from the contract are accounted for by two separate options. The first option, the net costs associated with the asset valuation difference. The second option is deducted from the amount of depreciation for the asset at the end of the period.

  2. 试论现行财务会计与报表的缺陷及改进--从企业会计准则(基本准则)的缺陷谈起%On the Defects and Improvement of Current Financial Accounting and Reporting---from the defects of the enterprise accounting standards (basic standards)

    Institute of Scientific and Technical Information of China (English)

    曹苏铁

    2016-01-01

    China's current enterprise accounting standards - Basic Standards in accounting and accounting elements of the division, the statement of accounting measurement, as well as the understanding and use of the accrual basis, all exist obvious defects. This paper analyzes the defects of the above mentioned defects, and puts forward care his own opinion 1. Do not put“sustainable management”set a foundation for enterprise accounting; 2. The profit should not be included in the accounting elements as the basic classification of accounting; 3. Enterprises in the initial measurement of the accounting elements shall, in general, use the fair value, and surviving measurement is usually follow the historical cost principle; 4. Responsibilities occurred receipt and payment system and implementation system is not “either/or” antagonistic relationship; 5. The traditional income statement can be adapted as income and expenditure.%我国现行企业会计准则—基本准则在会计假设和会计要素划分,对会计计量的表述,以及对权责发生制的理解与运用方面存在着明显的缺陷.本文逐一分析了上述缺陷条款的不妥当之处,并提出了自己的见解:1.不能把“持续经营”设定为企业会计核算的基础;2.利润不应当作为会计的基本分类列入会计要素;3.企业在对会计要素进行初始计量时一般采用公允价值,而存续计量则通常遵照历史成本原则;4.权责发生制与收付实现制不是“非此即彼”的对立关系;5.传统利润表可以改编为新的收入支出表.

  3. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act.

    Science.gov (United States)

    Selya, Arielle S; Engel-Rebitzer, Eden; Dierker, Lisa; Stephen, Eric; Rose, Jennifer; Coffman, Donna L; Otis, Mindy

    2016-01-01

    This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT), after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act.

  4. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act

    Directory of Open Access Journals (Sweden)

    Arielle Selya

    2016-07-01

    Full Text Available This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT, after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act.

  5. Seismo-Lineament Analysis Method (SLAM) Applied to the South Napa Earthquake

    Science.gov (United States)

    Worrell, V. E.; Cronin, V. S.

    2014-12-01

    We used the seismo-lineament analysis method (SLAM; http://bearspace.baylor.edu/Vince_Cronin/www/SLAM/) to "predict" the location of the fault that produced the M 6.0 South Napa earthquake of 24 August 2014, using hypocenter and focal mechanism data from NCEDC (http://www.ncedc.org/ncedc/catalog-search.html) and a digital elevation model from the USGS National Elevation Dataset (http://viewer.nationalmap.gov/viewer/). The ground-surface trace of the causative fault (i.e., the Browns Valley strand of the West Napa fault zone; Bryant, 2000, 1982) and virtually all of the ground-rupture sites reported by the USGS and California Geological Survey (http://www.eqclearinghouse.org/2014-08-24-south-napa/) were located within the north-striking seismo-lineament. We also used moment tensors published online by the USGS and GCMT (http://comcat.cr.usgs.gov/earthquakes/eventpage/nc72282711#scientific_moment-tensor) as inputs to SLAM and found that their northwest-striking seismo-lineaments correlated spatially with the causative fault. We concluded that SLAM could have been used as soon as these mechanism solutions were available to help direct the search for the trace of the causative fault and possible rupture-related damage. We then considered whether the seismogenic fault could have been identified using SLAM prior to the 24 August event, based on the focal mechanisms of smaller prior earthquakes reported by the NCEDC or ISC (http://www.isc.ac.uk). Seismo-lineaments from three M~3.5 events from 1990 and 2012, located in the Vallejo-Crockett area, correlate spatially with the Napa County Airport strand of the West Napa fault and extend along strike toward the Browns Valley strand (Bryant, 2000, 1982). Hence, we might have used focal mechanisms from smaller earthquakes to establish that the West Napa fault is likely seismogenic prior to the South Napa earthquake. Early recognition that a fault with a mapped ground-surface trace is seismogenic, based on smaller earthquakes

  6. 平方根容积卡尔曼滤波在移动机器人SLAM中的应用%Square-Root Cubature Kalman Filter and Its Application to SLAM of an Mobile Robot

    Institute of Scientific and Technical Information of China (English)

    康轶非; 宋永端; 宋宇; 闫德立; 李丹勇

    2013-01-01

    For simultaneous localization and mapping (SLAM) of robots, a new solution is proposed, named square-root cubature Kalman filter based SLAM algorithm (SCKF-SLAM). The main contribution of the proposed algorithm is that the SLAM posterior probability density is calculated by using the square root cubature Kalman filter in order to reduce linearization error and improve SLAM accuracy. Instead of covariance matrixes, square-root factors are used in the proposed SLAM algorithm to avoid the time-consuming Cholesky decompositions and improve the calculation efficiency. In experiments, the proposed algorithm is compared with extended Kalman filter SLAM (EKF-SLAM) and unscented Kalman filter SLAM (UKF-SLAM). The results show that compared with EKF-SLAM, precision of SCKF-SLAM is doubled, and compared with UKF-SLAM, SCKF-SLAM saves a quarter of computation resources.%针对机器人同时定位与地图构建(SLAM)问题,提出基于平方根容积卡尔曼滤波的SLAM算法.该算法主要特点是使用平方根容积卡尔曼滤波计算SLAM后验概率密度,以减小线性化误差,达到提高SLAM定位精度的目的.提出的算法通过传递平方根因子代替系统协方差矩阵,因而在计算中避免了耗费时间的Cholesky分解,提高了算法效率.实验部分使用扩展型卡尔曼滤波SLAM (EKF-SLAM)、无迹卡尔曼滤波SLAM (UKF-SLAM)和所提出的算法进行了对比.实验结果表明:较之EKF-SLAM,容积卡尔曼滤波的精度提高了1倍;相比UKF-SLAM,SCKF-SLAM节省1/4计算资源.

  7. Monocular SLAM for Visual Odometry: A Full Approach to the Delayed Inverse-Depth Feature Initialization Method

    Directory of Open Access Journals (Sweden)

    Rodrigo Munguía

    2012-01-01

    Full Text Available This paper describes in a detailed manner a method to implement a simultaneous localization and mapping (SLAM system based on monocular vision for applications of visual odometry, appearance-based sensing, and emulation of range-bearing measurements. SLAM techniques are required to operate mobile robots in a priori unknown environments using only on-board sensors to simultaneously build a map of their surroundings; this map will be needed for the robot to track its position. In this context, the 6-DOF (degree of freedom monocular camera case (monocular SLAM possibly represents the harder variant of SLAM. In monocular SLAM, a single camera, which is freely moving through its environment, represents the sole sensory input to the system. The method proposed in this paper is based on a technique called delayed inverse-depth feature initialization, which is intended to initialize new visual features on the system. In this work, detailed formulation, extended discussions, and experiments with real data are presented in order to validate and to show the performance of the proposal.

  8. Increased expression of SLAM receptors SLAMF3 and SLAMF6 in systemic lupus erythematosus T lymphocytes promotes Th17 differentiation.

    Science.gov (United States)

    Chatterjee, Madhumouli; Rauen, Thomas; Kis-Toth, Katalin; Kyttaris, Vasileios C; Hedrich, Christian M; Terhorst, Cox; Tsokos, George C

    2012-02-01

    Altered T cell function in systemic lupus erythematosus (SLE) is determined by various molecular and cellular abnormalities, including increased IL-17 production. Recent evidence suggests a crucial role for signaling lymphocyte activation molecules (SLAMs) in the expression of autoimmunity. In this study, we demonstrate that SLAMF3 and SLAMF6 expression is increased on the surface of SLE T cells compared with normal cells. SLAM coengagement with CD3 under Th17 polarizing conditions results in increased IL-17 production. SLAMF3 and SLAMF6 T cell surface expression and IL-17 levels significantly correlate with disease activity in SLE patients. Both naive and memory CD4(+) T cells produce more IL-17 in response to SLAM costimulation as compared with CD28 costimulation. In naive CD4(+) cells, IL-17 production after CD28 costimulation peaks on day 3, whereas costimulation with anti-SLAMF3 and anti-SLAMF6 Abs results in a prolonged and yet increasing production during 6 d. Unlike costimulation with anti-CD28, SLAM costimulation requires the presence of the adaptor molecule SLAM-associated protein. Thus, engagement of SLAMF3 and SLAMF6 along with Ag-mediated CD3/TCR stimulation represents an important source of IL-17 production, and disruption of this interaction with decoy receptors or blocking Abs should mitigate disease expression in SLE and other autoimmune conditions.

  9. SLAM, een transportmodel voor de korte termijn en de korte afstand met als toepassing de beschrijving van de verspreiding van ammoniak

    NARCIS (Netherlands)

    Boermans GMF; van Pul WAJ

    1993-01-01

    SLAM (Short-term Local scale Ammonia transport Model) has been developed to calculate the ammonia concentrations in a multiple source area on a short term (hour) and local scale (100 m up to 15 km). In SLAM the dispersion in the surface layer is modelled using a description given by Gryning et al.

  10. Rating Slam Dunks to Visualize the Mean, Median, Mode, Range, and Standard Deviation

    Science.gov (United States)

    Robinson, Nick W.; Castle Bell, Gina

    2014-01-01

    Among the many difficulties beleaguering the communication research methods instructor is the problem of contextualizing abstract ideas. Comprehension of variable operationalization, the utility of the measures of central tendency, measures of dispersion, and the visual distribution of data sets are difficult, since students have not handled data.…

  11. 基于随机信标的水下 SLAM 导航方法%Underwater SLAM navigation algorithm based on random beacons

    Institute of Scientific and Technical Information of China (English)

    刘明雍; 董婷婷; 张立川

    2015-01-01

    研究了基于随机信标的水下同时制图定位(simultaneous localization and mapping,SLAM)导航定位方法。信标导航是目前导航领域的研究热点,但往往需要提前对信标位置进行标定。对此文中提出一种无需位置标定的随机信标导航方法,即在信标随机散布的情况下,通过量测信标和航行器间的距离和方位,用 SLAM 方法对随机信标位置进行估计,从而实现对航行器的导航,并在不同的信标密度和观测误差下分析了其导航精度。仿真结果表明,该导航方法具有良好的收敛性和定位精度。%An underwater simultaneous localization and mapping (SLAM)navigation algorithm based on random beacons is studied.At present,beacon navigation is extensively studied in the field of navigation,but it often needs to locate the beacon’s positon in advance.In this paper,we propose a navigation method based on random beacons that does not need position calibration,that is,when beacons are randomly dispersed,we use the SLAM method to estimate the position of the random beacons,thus to navigate the autonomous underwater vehicle (AUV)by observing the distance and orientation between the beacons and the AUV.We also analyze the navigation accuracy under different beacons density and different observation errors.Simulation results show that the algorithm performs well in both convergence and precision.

  12. Ly9 (CD229)-deficient mice exhibit T cell defects yet do not share several phenotypic characteristics associated with SLAM- and SAP-deficient mice.

    Science.gov (United States)

    Graham, Daniel B; Bell, Michael P; McCausland, Megan M; Huntoon, Catherine J; van Deursen, Jan; Faubion, William A; Crotty, Shane; McKean, David J

    2006-01-01

    Signaling lymphocyte activation molecule (SLAM) family receptors are critically involved in modulating innate and adaptive immune responses. Several SLAM family receptors have been shown to interact with the adaptor molecule SAP; however, subsequent intracellular signaling is poorly defined. Notably, mutations in SLAM-associated protein (SAP) lead to X-linked lymphoproliferative disease, a rare but fatal immunodeficiency. Although the SLAM family member Ly9 (CD229) is known to interact with SAP, the functions of this receptor have remained elusive. Therefore, we have generated Ly9-/- mice and compared their phenotype with that of SLAM-/- and SAP-/- mice. We report that Ly9-/- T cells exhibit a mild Th2 defect associated with reduced IL-4 production after stimulation with anti-TCR and anti-CD28 in vitro. This defect is similar in magnitude to the previously reported Th2 defect in SLAM-/- mice but is more subtle than that observed in SAP-/- mice. In contrast to SLAM-/- and SAP-/- mice, T cells from Ly9-/- mice proliferate poorly and produce little IL-2 after suboptimal stimulation with anti-CD3 in vitro. We have also found that Ly9-/- macrophages exhibit no defects in cytokine production or bacterial killing as was observed in SLAM-/- macrophages. Additionally, Ly9-/- mice differ from SAP-/- mice in that they foster normal development of NKT cells and mount appropriate T and B cell responses to lymphocytic choriomeningitis virus. We have identified significant phenotypic differences between Ly-9-/- mice as compared with both SLAM-/- and SAP-/- mice. Although Ly9, SLAM, and SAP play a common role in promoting Th2 polarization, Ly-9 is uniquely involved in enhancing T cell activation.

  13. Numerical analysis of dynamic response of jacket structures subject to slamming forces by breaking waves

    Directory of Open Access Journals (Sweden)

    Chanjo Woo

    2017-07-01

    Full Text Available The present study numerically analyzed the dynamic behavior of 3D framed structures subject to impulsive slamming forces by violent breaking waves. The structures were modeled using multiple lumped masses for the vertical projections of each member, and the slamming forces from the breaking waves were concentrated on these lumped masses. A numerical algorithm was developed to properly incorporate the slamming forces into a dynamic analysis to numerically determine the structural responses. Then, the validity of the numerical analysis was verified using the results of an existing hydraulic experiment. The numerical and experimental results for various model structures were generally in good agreement. The uncertainties concerning the properties of the breaking waves used in the verification are also discussed here.

  14. Determining Factors of the Level of Disclosure of Information on Business Combinations with the Entry into Force of the Accounting Standard CPC 15

    Directory of Open Access Journals (Sweden)

    Wilson Kazumi Nakayama

    2014-12-01

    Full Text Available This paper aimed to investigate information disclosure on business combination transactions that took place in Brazil in 2010, when the Accounting Standard CPC 15 entered into force, and evaluate which were the determining factors of the level of disclosure of information related to it. To evaluate the disclosure level, a disclosure index of business combinations (INDCOMB was prepared, having the disclosure index developed by Shalev (2009 as a basis. We evaluated, in the light of the literature on disclosure and business combinations, whether the following factors influenced on the disclosure level: acquiring company size, recognized percentage of overprice for expected future profitability in relation to the transaction value, dispersion of capital of the acquiring company, audit firm size, and participation of the acquiring company in American Depositary Receipts (ADRs programs. The control variables used were listing of the acquiring company in the various segments of BM&FBOVESPA, operation sector, origin (state, private company with national capital or private company with foreign capital, and relative acquired company size in relation to the acquiring company. We analyzed business combination transactions that took place in 2010, reported by 40 open capital companies involved in 76 transactions. We conclude that the audit firm size and the relative acquired company size were factors that influenced on the level of disclosure of information regarding business combinations in 2010. The other factors showed no conclusive results.

  15. Georgia : Accounting and Auditing

    OpenAIRE

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  16. Unscented FastSLAM for UAV%无人机Unscented FastSLAM算法研究

    Institute of Scientific and Technical Information of China (English)

    潘爽; 吴雨强; 范作娥

    2014-01-01

    同时定位与作图(SLAM)成为使运动载体真正自主导航的必要前提,因此成为近来研究的热点问题。FastSLAM作为一种成功的SLAM研究方法吸引了许多学者的关注。FastSLAM把SLAM问题分解为一个定位问题和一个作图问题,地图由EKF滤波进行估计。提出了一种用于无人机(UAV)的改进的FastSLAM算法,使用UKF来代替EKF估计地标的位置,可以改善估计的精度,同时,避免线性化传感器的观测模型及计算雅可比矩阵。%Simultaneous localization and mapping(SLAM)is a necessary prerequisite to make mobile vehicle truly autonomous,which is a hot research topic today. FastSLAM as a successful SLAM method abstracts many researchers’attentions. FastSLAM factors the SLAM problem into a localization problem and a mapping problem in which the landmark position is estimated by EKF. A modified FastSLAM is presented for uninhabited aerial vehicle(UAV),using UKF to replace the EKF to estimate the landmark position. So we can improve the estimation precision,at the same time no need to linearize the sensor observation model and to compute its Jacobian matrix.

  17. SLAM-enriched hematopoietic stem cells maintain long-term repopulating capacity after lentiviral transduction using an abbreviated protocol.

    Science.gov (United States)

    Laje, P; Zoltick, P W; Flake, A W

    2010-03-01

    Gene transfer to long-term repopulating hematopoietic stem cells (HSCs) using integrating viral vectors is an important goal in gene therapy. The SLAM (signaling lymphocyte activation molecule)-family receptors have recently been used for the isolation of highly enriched murine HSCs. This HSC enrichment protocol is relatively simple, and results in an HSC population with comparable repopulating capacity to c-kit(+)lin(-)Sca-1(+) (KSL) HSCs. The capacity to withstand genetic manipulation and, most importantly, to maintain long-term repopulating capacity of SLAM-enriched HSC populations has not been reported. In this study, SLAM-enriched HSCs were assessed for transduction efficiency and in vivo long-term repopulating capacity after lentiviral transduction using an abbreviated transduction protocol and KSL-enriched HSCs as a reference population. SLAM- and KSL-enriched HSCs were efficiently transduced by lentiviral vector using a simple protocol that involves minimal in vitro manipulation and no pre-stimulation. SLAM-HSCs are at least equal to KSL-HSCs with respect to efficiency of transduction and maintenance of long-term repopulating capacity. Although there was a reduction in repopulating capacity related to enrichment and culture manipulations relative to freshly isolated bone marrow (BM) cells, no detrimental effects were identified on long-term competitive capacity related to transduction, as transduced cells maintained stable levels of chimerism in competition with non-transduced cells and freshly isolated BM cells. These results support the SLAM-HSC enrichment protocol as a simple and efficient method for HSC enrichment for gene transfer studies.

  18. Slam haplotypes modulate the response to lipopolysaccharide in vivo through control of NKT cell number and function.

    Science.gov (United States)

    Aktan, Idil; Chant, Alan; Borg, Zachary D; Damby, David E; Leenstra, Paige C; Lilley, Graham W J; Lilley, Graham W G; Petty, Joseph; Suratt, Benjamin T; Teuscher, Cory; Wakeland, Edward K; Poynter, Matthew E; Boyson, Jonathan E

    2010-07-01

    CD1d-restricted NKT cells make up an innate-like T cell subset that plays a role in amplifying the response of innate immune leukocytes to TLR ligands. The Slam locus contains genes that have been implicated in innate and adaptive immune responses. In this study, we demonstrate that divergent Slam locus haplotypes modulate the response of macrophages to the TLR4 ligand LPS through their control of NKT cell number and function. In response to LPS challenge in vivo, macrophage TNF production in Slam haplotype-2(+) 129S1/SvImJ and 129X1/SvJ mice was significantly impaired in comparison with macrophage TNF production in Slam haplotype-1(+) C57BL/6J mice. Although no cell-intrinsic differences in macrophage responses to LPS were observed between strains, 129 mice were found to be deficient in liver NKT cell number, in NKT cell cytokine production in response to the CD1d ligand alpha-galactosylceramide, and in NKT cell IFN-gamma production after LPS challenge in vivo. Using B6.129c1 congenic mice and adoptive transfer, we found that divergent Slam haplotypes controlled the response to LPS in vivo, as well as the diminished NKT cell number and function, and that these phenotypes were associated with differential expression of signaling lymphocytic activation molecule family receptors on NKT cells. These data suggest that the polymorphisms that distinguish two Slam haplotypes significantly modulate the innate immune response in vivo through their effect on NKT cells.

  19. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  20. LERC-SLAM - THE NASA LEWIS RESEARCH CENTER SATELLITE LINK ATTENUATION MODEL PROGRAM (IBM PC VERSION)

    Science.gov (United States)

    Manning, R. M.

    1994-01-01

    The frequency and intensity of rain attenuation affecting the communication between a satellite and an earth terminal is an important consideration in planning satellite links. The NASA Lewis Research Center Satellite Link Attenuation Model Program (LeRC-SLAM) provides a static and dynamic statistical assessment of the impact of rain attenuation on a communications link established between an earth terminal and a geosynchronous satellite. The program is designed for use in the specification, design and assessment of satellite links for any terminal location in the continental United States. The basis for LeRC-SLAM is the ACTS Rain Attenuation Prediction Model, which uses a log-normal cumulative probability distribution to describe the random process of rain attenuation on satellite links. The derivation of the statistics for the rainrate process at the specified terminal location relies on long term rainfall records compiled by the U.S. Weather Service during time periods of up to 55 years in length. The theory of extreme value statistics is also utilized. The user provides 1) the longitudinal position of the satellite in geosynchronous orbit, 2) the geographical position of the earth terminal in terms of latitude and longitude, 3) the height above sea level of the terminal site, 4) the yearly average rainfall at the terminal site, and 5) the operating frequency of the communications link (within 1 to 1000 GHz, inclusive). Based on the yearly average rainfall at the terminal location, LeRC-SLAM calculates the relevant rain statistics for the site using an internal data base. The program then generates rain attenuation data for the satellite link. This data includes a description of the static (i.e., yearly) attenuation process, an evaluation of the cumulative probability distribution for attenuation effects, and an evaluation of the probability of fades below selected fade depths. In addition, LeRC-SLAM calculates the elevation and azimuth angles of the terminal

  1. LERC-SLAM - THE NASA LEWIS RESEARCH CENTER SATELLITE LINK ATTENUATION MODEL PROGRAM (MACINTOSH VERSION)

    Science.gov (United States)

    Manning, R. M.

    1994-01-01

    The frequency and intensity of rain attenuation affecting the communication between a satellite and an earth terminal is an important consideration in planning satellite links. The NASA Lewis Research Center Satellite Link Attenuation Model Program (LeRC-SLAM) provides a static and dynamic statistical assessment of the impact of rain attenuation on a communications link established between an earth terminal and a geosynchronous satellite. The program is designed for use in the specification, design and assessment of satellite links for any terminal location in the continental United States. The basis for LeRC-SLAM is the ACTS Rain Attenuation Prediction Model, which uses a log-normal cumulative probability distribution to describe the random process of rain attenuation on satellite links. The derivation of the statistics for the rainrate process at the specified terminal location relies on long term rainfall records compiled by the U.S. Weather Service during time periods of up to 55 years in length. The theory of extreme value statistics is also utilized. The user provides 1) the longitudinal position of the satellite in geosynchronous orbit, 2) the geographical position of the earth terminal in terms of latitude and longitude, 3) the height above sea level of the terminal site, 4) the yearly average rainfall at the terminal site, and 5) the operating frequency of the communications link (within 1 to 1000 GHz, inclusive). Based on the yearly average rainfall at the terminal location, LeRC-SLAM calculates the relevant rain statistics for the site using an internal data base. The program then generates rain attenuation data for the satellite link. This data includes a description of the static (i.e., yearly) attenuation process, an evaluation of the cumulative probability distribution for attenuation effects, and an evaluation of the probability of fades below selected fade depths. In addition, LeRC-SLAM calculates the elevation and azimuth angles of the terminal

  2. Practice and Consideration on the Usage of New Accounting Standards in Accounting and Financial Area of Grass-roots Level People's Bank of China%新会计准则在基层人民银行会计财务工作中的实践与思考

    Institute of Scientific and Technical Information of China (English)

    刘霞花

    2011-01-01

    On the February 15, 2006, the Ministry of Finance officially announced by a basic accounting principles and 38 specific accounting guidelines for the composition of the new accounting standards system, the new accounting standards to fully draw on international accounting standards, the basic realization of the substantive with the International Accounting Standards of convergence. This paper analyzes the new guidelines and problems for financial and accounting work of grassroots People's Banks of China, focusing on the discussion of accounting status, and put forward to rationalize the central bank's monetary policy transmission mechanism, the central bank clearing efficiency, improve and refine the central bank accounting standards, to maintain stable operation of the financial system.%2006年2月15日,财政邵正式公布了由1项基本会计准则和38项具体会计准则组成的新会计准则体系,新会计准则充分借鉴国际会计准则,基本实现了与国际会计准则的实质性趋同。本文分析了新准则下基层人民银行会计财务工作面临的新形势、存在的问题,着重对会计标准现状进行论述,提出理顺中央银行货币政策传导机制,提高中央银行清算效率,改进和完善中央银行会计标准,维护金融体系稳健运行的对策建议。

  3. SLAM family predicting the initiation potential of human acute lymphoblastic leukemia in NOD/SCID mice

    Institute of Scientific and Technical Information of China (English)

    WANG Na; ZHOU Jian-feng; HUANG Liang; XIAO Fei; LIU Jin-ping; WANG Di; GENG Zhe; WANG Jin; MA Shu-yan; SHU Li-li; CHEN Tai-ping

    2011-01-01

    Background The SLAM family recently has been reported to show an important biological role in lymphocyte development and immunological function, and it is efficient to highly purify hematopoietic stem cells using a simple combination of SLAM family members. To elucidate the presence of this family on acute lymphoblastic leukemia (ALL),as well as its relationship with the leukemia-initiating potential, we analyzed the expression pattern of this family members on human ALL progenitor cells, combined with serial xenotransplantation assay.Methods Expression analysis was carried out by flow cytometry. We combined the expression pattern of human CD150,CD244 and CD48 with serial xenotransplantation of B-ALL progenitor cells to indicate their relationship.Results CD48 and CD244 were expressed on most B-ALL progenitor cells, the percentage being (93.08±6.46)% and (63.37±29.31)%, respectively. Interestingly, the proportion of CD150+ cells declined obviously in engrafted cases ((24.94±7.32)%) compared with non-engrafted cases ((77.54±5.93)%, P <0.01), which indicated that only blast cells with low percentage of CD150+ population were able to reconstitute leukemia into primary, secondary and tertiary NOD/SCID mice.Conclusions SLAM family members are present on B-ALL progenitor cells and the leukemia-initiating potential of leukemic blasts is correlated negatively with the proportion of CD150+ cells, the percentage of which can serve as a useful predictor for engraftment success of B-ALL to immune deficient mice.

  4. A novel algorithm for SLAM in dynamic environments using landscape theory of aggregation

    Institute of Scientific and Technical Information of China (English)

    华承昊; 窦丽华; 方浩; 付浩

    2016-01-01

    To tackle the problem of simultaneous localization and mapping (SLAM) in dynamic environments, a novel algorithm using landscape theory of aggregation is presented. By exploiting the coherent explanation how actors form alignments in a game provided by the landscape theory of aggregation, the algorithm is able to explicitly deal with the ever-changing relationship between the static objects and the moving objects without any prior models of the moving objects. The effectiveness of the method has been validated by experiments in two representative dynamic environments: the campus road and the urban road.

  5. SLAM for drones : simultaneous localization and mapping for autonomous flying robots

    OpenAIRE

    González de Rueda Ramos, José Manuel

    2012-01-01

    The main objective of this thesis is to be a reference in SLAM for future work in robotics. It goes from almost a zero-point for a non-expert in the field until a revision of the SoA methods. It has been carefully divided into four parts: - The first one is a compilation of the basis in computer vision. If you are new into the field, it is recommended to read it carefully to really understand the most important concepts that will be applied in further sections. - The second part will be a ful...

  6. Untersuchung der kinect-Kamera auf Eignung in SLAM und 3D-Modellerstellung

    OpenAIRE

    Skarman, Tobias

    2011-01-01

    Im Rahmen dieser Studienarbeit soll die Kinect-Kamera in Bezug auf SLAM (Simultaneous localization and mapping) und andere Computer-Vision-Anwendungen untersucht werden. Die Kinect ist ein Gerät aus der Unterhaltungselektronik, das Sensorik für den Einsatz im Bildverstehen enthält. Das sind eine herkömmliche Farbkamera und ein Sensormodul, das Information über Distanz von Punkten im Bildbereich liefern kann. Damit macht das Gerät Funktionalität massenverfügbar, die eine wichtige Rolle im R...

  7. Desarrollo de un sistema de SLAM para el robot AR.Drone en entorno ROS

    OpenAIRE

    Saltos Vásquez, Álvaro Andrés

    2016-01-01

    En el presente documento se describe el proceso llevado a cabo para desarrollar un sistema de localización y mapeado simultáneo (SLAM) para el cuadricóptero AR Drone 2.0 de Parrot. Para ello, se abarcan diferentes objetivos a lo largo del proyecto tales como conocer el entorno de programación robótico en el que se trabajar a, en este caso ROS, desarrollar un simulador que permita realizar pruebas iniciales sobre un modelo del robot, implementar un sistema de mapeado 2D basado e...

  8. The Rise of the New Oral Poetry. The Case of Poetry Slam

    Directory of Open Access Journals (Sweden)

    Clara Isabel Martínez Cantón

    2012-04-01

    Full Text Available Whereas in its origins and during a long time poetry was linked to oral and popular culture, nowadays poetry has become a written literary genre that generally is addressed to a minority and selected audience. Nevertheless, in the last years, a very striking phenomenon is happening: the emergence of new genres of oral poetry, addressed to a wider audience. In this paper, it is intended to introduce briefly these new literary expressions and explore one of the genres with more success within the new oral poetry: poetry slam.

  9. Long-term RFID SLAM using Short-Range Sparse Tags

    Directory of Open Access Journals (Sweden)

    Jiun-Fu Chen

    2015-02-01

    Full Text Available While on the path forward to the long-term or lifelong robotics, one of the most important capabilities is to have a reliable localization and mapping module. Data association and loop detection play critical roles in the localization and mapping problem. By utilizing the radio frequency identification (RFID technology, these problems can be solved using the extended Kalman filter (EKF based simultaneous localization and mapping (SLAM with the tag information. But one of the critical barriers to the long-term SLAM is the overconfidence issue. In this paper, we focus on solving the overconfidence issue, which is introduced by the linearization errors. An Unit Circle Representation (UCR is proposed to diminish the error in the prediction stage and a Correlation Coefficient Preserved Inflation (CCPI is developed to recover the overconfidence issue in the update stage. Based on only odometry and sparse short-range RFID data, the proposed method is capable to compensate the linearization errors in both simulation and real experiments.

  10. Makedon Soyadlarına Yansıyan İslam Medeniyetinin Etkileri

    OpenAIRE

    Leontik, Marija

    2010-01-01

    Özet: 15 ile 19 yüzyıllar arasında Makedonya Osmanlı İmparatorluğu’nun idaresi altında bulunduğundan dolayı İslam medeniyeti Makedon soyadlarına iz bırakmıştır (ör. Мехметова, Рахманов). Makedon ve Türk halkının aynı toprakta birlikte yaşamaları, İslam medeniyetinin unsurları o zaman gelişme döneminde olan ve hâlâ standartlaşmamış Makedon soyadlarına doğal olarak yansımaya yol açmıştır. Makedon soyadlarının kökleri geçmişteki özel adlarının tanımlayıcı unsurlarında bulunmaktadır (ör. Тодор...

  11. RGB-D SLAM Based on Extended Bundle Adjustment with 2D and 3D Information

    Directory of Open Access Journals (Sweden)

    Kaichang Di

    2016-08-01

    Full Text Available In the study of SLAM problem using an RGB-D camera, depth information and visual information as two types of primary measurement data are rarely tightly coupled during refinement of camera pose estimation. In this paper, a new method of RGB-D camera SLAM is proposed based on extended bundle adjustment with integrated 2D and 3D information on the basis of a new projection model. First, the geometric relationship between the image plane coordinates and the depth values is constructed through RGB-D camera calibration. Then, 2D and 3D feature points are automatically extracted and matched between consecutive frames to build a continuous image network. Finally, extended bundle adjustment based on the new projection model, which takes both image and depth measurements into consideration, is applied to the image network for high-precision pose estimation. Field experiments show that the proposed method has a notably better performance than the traditional method, and the experimental results demonstrate the effectiveness of the proposed method in improving localization accuracy.

  12. Generation of RGB-D data for SLAM using robotic framework V-REP

    Science.gov (United States)

    Gritsenko, Pavel S.; Gritsenko, Igor S.; Seidakhmet, Askar Zh.; Abduraimov, Azizbek E.

    2017-09-01

    In this article, we will present a methodology to debug RGB-D SLAM systems as well as to generate testing data. We have created a model of a laboratory with an area of 250 m2 (25 × 10) with set of objects of different type. V-REP Microsoft Kinect sensor simulation model was used as a basis for robot vision system. Motion path of the sensor model has multiple loops. We have written a program in V-Rep native language Lua to record data array from the Microsoft Kinect sensor model. The array includes both RGB and Depth streams with full resolution (640 × 480) for every 10 cm of the path. The simulated path has absolute accuracy, since it is a simulation, and is represented by an array of transformation matrices (4 × 4). The length of the data array is 1000 steps or 100 m. The path simulates frequently occurring cases in SLAM, including loops. It is worth noting that the path was modeled for a mobile robot and it is represented by a 2D path parallel to the floor at a height of 40 cm.

  13. RGB-D SLAM Based on Extended Bundle Adjustment with 2D and 3D Information.

    Science.gov (United States)

    Di, Kaichang; Zhao, Qiang; Wan, Wenhui; Wang, Yexin; Gao, Yunjun

    2016-08-13

    In the study of SLAM problem using an RGB-D camera, depth information and visual information as two types of primary measurement data are rarely tightly coupled during refinement of camera pose estimation. In this paper, a new method of RGB-D camera SLAM is proposed based on extended bundle adjustment with integrated 2D and 3D information on the basis of a new projection model. First, the geometric relationship between the image plane coordinates and the depth values is constructed through RGB-D camera calibration. Then, 2D and 3D feature points are automatically extracted and matched between consecutive frames to build a continuous image network. Finally, extended bundle adjustment based on the new projection model, which takes both image and depth measurements into consideration, is applied to the image network for high-precision pose estimation. Field experiments show that the proposed method has a notably better performance than the traditional method, and the experimental results demonstrate the effectiveness of the proposed method in improving localization accuracy.

  14. Research on Active SLAM Technology For UAV%无人机主动SLAM技术研究

    Institute of Scientific and Technical Information of China (English)

    杨祥红; 王希彬

    2016-01-01

    To conquer the idle mapping problem of passive simultaneous localization and mapping for UAV,an active SLAM algorithm is proposed based on constrained local sub-map. First,local sub-map is built based on constrained local sub-map filtering,and then,the optimal solution is searched by the active SLAM objective function,and at last,the local sub-map and the global map are fused. Based on the simplified UAV plane motion model,this algorithm is simulated and tested. Simulation results show that this algorithm is effective and feasible.%针对传统被动SLAM算法存在盲目地图构建的问题,提出了基于约束局部子图的无人机主动SLAM算法。首先,在约束局部子图滤波方法的基础上创建局部地图,接着通过构建的主动SLAM的目标函数寻找局部地图的最优解,最后将局部地图和全局地图进行融合。针对无人机系统进行仿真,验证了基于局部子图的主动SLAM算法的有效可行性。

  15. Quantifying Substructure Measures In X-ray Images of Galaxy Cluster Mergers With SLAM

    Science.gov (United States)

    Chatzikos, Marios; Sarazin, C. L.; O'Shea, B. W.

    2014-01-01

    I use the Simulation Library of Astrophysical galaxy cluster Mergers (SLAM) database to quantify the effects of mergers on X-ray observables. SLAM consists of a set of 156 adiabatic simulations of binary galaxy cluster mergers, that covers 2 orders of magnitude in the mass of the primary cluster, four values for the mass contrast, and four values for the angular momentum of the collision. In this talk I describe results on substructure measures obtained for various viewing angles. I have quantified the substructure in X-ray images using both center shifts and power ratios. Mergers of intermediate mass contrasts produce substructure signals that can persist in X-ray images for at least 1-2 sound crossing times. The amplitude of both measures depends strongly on the initial mass contrast. The measures for major mergers (mass contrast less than 3) appear to depend on the system mass, while for minor mergers (mass contrast between 3 and 10) they are generally independent of the system mass. Neither measure reflects the true dynamical state of the system closely, although the center shifts appear to be a better proxy. Comparisons with the virial and hydrostatic disequilibrium parameters reveal that there is no value of either substructure measure that unambiguously distinguishes merging from relaxing systems. Implications for SZE observations will also be discussed.

  16. SLAM-Aided Stem Mapping for Forest Inventory with Small-Footprint Mobile LiDAR

    Directory of Open Access Journals (Sweden)

    Jian Tang

    2015-12-01

    Full Text Available Accurately retrieving tree stem location distributions is a basic requirement for biomass estimation of forest inventory. Combining Inertial Measurement Units (IMU with Global Navigation Satellite Systems (GNSS is a commonly used positioning strategy in most Mobile Laser Scanning (MLS systems for accurate forest mapping. Coupled with a tactical or consumer grade IMU, GNSS offers a satisfactory solution in open forest environments, for which positioning accuracy better than one decimeter can be achieved. However, for such MLS systems, positioning in a mature and dense forest is still a challenging task because of the loss of GNSS signals attenuated by thick canopy. Most often laser scanning sensors in MLS systems are used for mapping and modelling rather than positioning. In this paper, we investigate a Simultaneous Localization and Mapping (SLAM-aided positioning solution with point clouds collected by a small-footprint LiDAR. Based on the field test data, we evaluate the potential of SLAM positioning and mapping in forest inventories. The results show that the positioning accuracy in the selected test field is improved by 38% compared to that of a traditional tactical grade IMU + GNSS positioning system in a mature forest environment and, as a result, we are able to produce a unambiguous tree distribution map.

  17. Laser-Based Slam with Efficient Occupancy Likelihood Map Learning for Dynamic Indoor Scenes

    Science.gov (United States)

    Li, Li; Yao, Jian; Xie, Renping; Tu, Jinge; Feng, Chen

    2016-06-01

    Location-Based Services (LBS) have attracted growing attention in recent years, especially in indoor environments. The fundamental technique of LBS is the map building for unknown environments, this technique also named as simultaneous localization and mapping (SLAM) in robotic society. In this paper, we propose a novel approach for SLAMin dynamic indoor scenes based on a 2D laser scanner mounted on a mobile Unmanned Ground Vehicle (UGV) with the help of the grid-based occupancy likelihood map. Instead of applying scan matching in two adjacent scans, we propose to match current scan with the occupancy likelihood map learned from all previous scans in multiple scales to avoid the accumulation of matching errors. Due to that the acquisition of the points in a scan is sequential but not simultaneous, there unavoidably exists the scan distortion at different extents. To compensate the scan distortion caused by the motion of the UGV, we propose to integrate a velocity of a laser range finder (LRF) into the scan matching optimization framework. Besides, to reduce the effect of dynamic objects such as walking pedestrians often existed in indoor scenes as much as possible, we propose a new occupancy likelihood map learning strategy by increasing or decreasing the probability of each occupancy grid after each scan matching. Experimental results in several challenged indoor scenes demonstrate that our proposed approach is capable of providing high-precision SLAM results.

  18. Pseudolinear Model Based Solution to the SLAM Problem of Nonholonomic Mobile Robots

    Science.gov (United States)

    Pathiranage, Chandima Dedduwa; Watanabe, Keigo; Izumi, Kiyotaka

    This paper describes an improved solution to the simultaneous localization and mapping (SLAM) problem based on pseudolinear models. Accurate estimation of vehicle and landmark states is one of the key issues for successful mobile robot navigation if the configuration of the environment and initial robot location are unknown. A state estimator which can be designed to use the nonlinearity as it is coming from the original model has always been invaluable in which high accuracy is expected. Thus to accomplish the above highlighted point, pseudolinear model based Kalman filter (PLKF) state estimator is introduced. A less error prone vehicle process model is proposed to improve the accuracy and the faster convergence of state estimation. Evolution of vehicle motion is modeled using vehicle frame translation derived from successive dead reckoned poses as a control input. A measurement model with two sensor frames is proposed to improve the data association. The PLKF-based SLAM algorithm is simulated using Matlab for vehicle-landmarks system and results show that the proposed approach performs much accurately compared to the well known extended Kalman filter (EKF).

  19. Application of real-time single camera SLAM technology for image-guided targeting in neurosurgery

    Science.gov (United States)

    Chang, Yau-Zen; Hou, Jung-Fu; Tsao, Yi Hsiang; Lee, Shih-Tseng

    2012-10-01

    In this paper, we propose an application of augmented reality technology for targeting tumors or anatomical structures inside the skull. The application is a combination of the technologies of MonoSLAM (Single Camera Simultaneous Localization and Mapping) and computer graphics. A stereo vision system is developed to construct geometric data of human face for registration with CT images. Reliability and accuracy of the application is enhanced by the use of fiduciary markers fixed to the skull. The MonoSLAM keeps track of the current location of the camera with respect to an augmented reality (AR) marker using the extended Kalman filter. The fiduciary markers provide reference when the AR marker is invisible to the camera. Relationship between the markers on the face and the augmented reality marker is obtained by a registration procedure by the stereo vision system and is updated on-line. A commercially available Android based tablet PC equipped with a 320×240 front-facing camera was used for implementation. The system is able to provide a live view of the patient overlaid by the solid models of tumors or anatomical structures, as well as the missing part of the tool inside the skull.

  20. SLAM: a fast high volume additive manufacturing concept by impact welding; application to Ti6Al4V alloy

    NARCIS (Netherlands)

    Wentzel, C.M.; Carton, E.P.; Kloosterman, A.

    2006-01-01

    Against the manufacturing requirement for both lower lead time and reduced machining time for titanium components, a new concept was conceived assembling sheet material and other stock into semi finished parts by (explosive) impact welding. It is believed that this concept (which we named SLAM) coul