From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.
Many historical research and facet about modern art in Indonesia which formulating background of contemporary Indonesian Art. Indonesian art critic Sanento Yuliman states that Modern art has been rapidly developing in Indonesia since the Indonesian Independence in 1945. Modern Art is a part of the super culture of the Indonesian metropolitan and is closely related to the contact between the Indonesian and Western Cultures. Its birth was part of the nationalism project, when the Indonesian people consists of various ethnics were determined to become a new nation, the Indonesian nation, and they wished for a new culture, and therefore, a new art. The period 1960s, which was the beginning of the creation and development of the painters and the painters associations, was the first stage of the development of modern art in Indonesia. The second stage showed the important role of the higher education institutes for art. These institutes have developed since the 1950s and in the 1970s they were the main education institutes for painters and other artists. The artists awareness of the medium, forms or the organization of shapes were encouraged more intensely and these encouraged the exploring and experimental attitudes. Meanwhile, the information about the world's modern art, particularly Western Art; was widely and rapidly spread. The 1960s and 1970s were marked by the development of various abstractions and abstract art and the great number of explorations in various new media, like the experiment with collage, assemblage, mixed media. The works of the Neo Art Movement-group in the second half of the 1970s and in the 1980s shows environmental art and installations, influenced by the elements of popular art, from the commercial world and mass media, as well as the involvement of art in the social and environmental affairs. The issues about the environment, frequently launched by the intellectuals in the period of economic development starting in the 1970s, echoed among the artists, and they were widened in the social, art and cultural circles. The Indonesian economic development following the important change in the 1970s has caused a change in the life of the middle and upper class society, as has the change in various aspects of a big city, particularly Jakarta. The new genre emerged in 1975 which indicates contemporary art in Indonesia, when a group of young artists organized a movement, which was widely known as the Indonesian New Art Movement. This movement criticized international style, universalism and the long standing debate on an east-west-dichotomy. As far as the actual practice of the arts was concerned the movement criticized the domination of the art of painting and saw this as a sign of stagnation in Indonesian art development. Based on this criticism 'the movement' introduced ready-mades and installations (Jim Supangkat). Takes almost two decades that the New Art Movement activists were establishing Indonesian Installation art genre as contemporary paradigm and influenced the 1980's gene ration like, FX Harsono, Dadang Christanto, Arahmaiani, Tisna Sanjaya, Diyanto, Andarmanik, entering the 1990's decade as "rebellion period" ; reject towards established aesthetic mainstream i.e. painting, sculpture, graphic art which are insufficient to express "new language" and artistic needs especially to mediate social politic and cultural situation. Installation Art which contains open possibilities of creation become a vehicle for aesthetic establishment rejection and social politics stagnant expression in 1990s. Installation art accommodates two major field; first, the rejection of aesthetic establishment has a consequences an artists quest for medium; deconstruction models and cross disciplines into multi and intermedia i.e. performance, music, video etc. Second aspect is artists' social politic intention for changes, both conclude as characteristics of Indonesian Installation Art and establishing the freedom of expression in contemporary Indonesian Art until today.
Fuzzy logic based Control Theory has gained much interest in the industrial world, thanks to its ability to formalize and solve in a very natural way many problems that are very difficult to quantify at an analytical level. This paper shows a solution for treating membership function inside hardware circuits. The proposed hardware structure optimizes the memoried size by using particular form of the vectorial representation. The process of memorizing fuzzy sets, i.e. their membership function, has always been one of the more problematic issues for the hardware implementation, due to the quite large memory space that is needed. To simplify such an implementation, it is commonly [1,2,8,9,10,11] used to limit the membership functions either to those having triangular or trapezoidal shape, or pre-definite shape. These kinds of functions are able to cover a large spectrum of applications with a limited usage of memory, since they can be memorized by specifying very few parameters ( ight, base, critical points, etc.). This however results in a loss of computational power due to computation on the medium points. A solution to this problem is obtained by discretizing the universe of discourse U, i.e. by fixing a finite number of points and memorizing the value of the membership functions on such points [3,10,14,15]. Such a solution provides a satisfying computational speed, a very high precision of definitions and gives the users the opportunity to choose membership functions of any shape. However, a significant memory waste can as well be registered. It is indeed possible that for each of the given fuzzy sets many elements of the universe of discourse have a membership value equal to zero. It has also been noticed that almost in all cases common points among fuzzy sets, i.e. points with non null membership values are very few. More specifically, in many applications, for each element u of U, there exists at most three fuzzy sets for which the membership value is ot null [3,5,6,7,12,13]. Our proposal is based on such hypotheses. Moreover, we use a technique that even though it does not restrict the shapes of membership functions, it reduces strongly the computational time for the membership values and optimizes the function memorization. In figure 1 it is represented a term set whose characteristics are common for fuzzy controllers and to which we will refer in the following. The above term set has a universe of discourse with 128 elements (so to have a good resolution), 8 fuzzy sets that describe the term set, 32 levels of discretization for the membership values. Clearly, the number of bits necessary for the given specifications are 5 for 32 truth levels, 3 for 8 membership functions and 7 for 128 levels of resolution. The memory depth is given by the dimension of the universe of the discourse (128 in our case) and it will be represented by the memory rows. The length of a world of memory is defined by: Length = nem (dm(m)＋dm(fm) Where: fm is the maximum number of non null values in every element of the universe of the discourse, dm(m) is the dimension of the values of the membership function m, dm(fm) is the dimension of the word to represent the index of the highest membership function. In our case then Length=24. The memory dimension is therefore 128*24 bits. If we had chosen to memorize all values of the membership functions we would have needed to memorize on each memory row the membership value of each element. Fuzzy sets word dimension is 8*5 bits. Therefore, the dimension of the memory would have been 128*40 bits. Coherently with our hypothesis, in fig. 1 each element of universe of the discourse has a non null membership value on at most three fuzzy sets. Focusing on the elements 32,64,96 of the universe of discourse, they will be memorized as follows: The computation of the rule weights is done by comparing those bits that represent the index of the membership function, with the word of the program memor . The output bus of the Program Memory (μCOD), is given as input a comparator (Combinatory Net). If the index is equal to the bus value then one of the non null weight derives from the rule and it is produced as output, otherwise the output is zero (fig. 2). It is clear, that the memory dimension of the antecedent is in this way reduced since only non null values are memorized. Moreover, the time performance of the system is equivalent to the performance of a system using vectorial memorization of all weights. The dimensioning of the word is influenced by some parameters of the input variable. The most important parameter is the maximum number membership functions (nfm) having a non null value in each element of the universe of discourse. From our study in the field of fuzzy system, we see that typically nfm 3 and there are at most 16 membership function. At any rate, such a value can be increased up to the physical dimensional limit of the antecedent memory. A less important role n the optimization process of the word dimension is played by the number of membership functions defined for each linguistic term. The table below shows the request word dimension as a function of such parameters and compares our proposed method with the method of vectorial memorization[10]. Summing up, the characteristics of our method are: Users are not restricted to membership functions with specific shapes. The number of the fuzzy sets and the resolution of the vertical axis have a very small influence in increasing memory space. Weight computations are done by combinatorial network and therefore the time performance of the system is equivalent to the one of the vectorial method. The number of non null membership values on any element of the universe of discourse is limited. Such a constraint is usually non very restrictive since many controllers obtain a good precision with only three non null weights. The method here briefly described has been adopted by our group in the design of an optimized version of the coprocessor described in [10].
Study on growth change of dental arch is considered to both an important data in orthodontic diagonsis and treatment planning as well as analysis of treatment results , also, arch form is important in anthropology and dentistry, even more so in prosthodontics and orthodontics. In the field of orthodontics, studies on the functional aspect of upper and lower teeth and maintenance of stability of dentition and occlusion were carried out from the early days. Some of the early studies include explanation of growth change in dental arch from measuring directly fom human stroll, and afterwards, cephalometrics x-rays were introduced; accordingly, studies using cephalometric measurement and linear measurements of study models were often performed. By this method, arch width, arch depth and perimeters were measured, and growth change or dental arch was studied. The subject ror this study were sn children(boys and girls or ages from 3 yens to 12 years from Kang-won district and Seoul, who has no history of orthodontic treatment and who show healthy status and normal growth and development. Cephalometric x-ray, panoramic x-ray, and study model were taken for each subject consecutively for 2 years, and the subjects are still followed up. 400 pairs of study models from the past two years were used in this study; mesio-distal diameater of each tooth, intercanine width, intermolar width, canine depth, molar depth and arch perimeters were measured. Afterwards, mean value and each standard deviation of each age group and each gender were obtained, and representation graph were drawn. The following conclusion were obtained. 1. Intercanine width showed gradual increase until the age of 10-years and after that, showed no increase. 2. Intermolar width in upper arch showed gradual increase : intermolar width in lower arch showed no significant chang, and after the age of 9-years, showed increase. 3. Cainine arch depth showed relatively rapid increase after the age of 6-years, and this pattern was more obvious in lower arch. 4. Molar arch depth increased gradually in both archs and it decrease after the age of 10-years : this phenomenon was more prominent in the lower arch. 5. Arch perimeter showed gradual inerease and convert to plateau at the age of 10-years, after that, it decreased. this pattern was more prominent in lower arch.
Robert Rauschenberg's artistic career has often been regarded as having reached its culmination when the artist won the first prize at the 1964 Venice Biennale. With this victory, Rauschenberg triumphantly entered the pantheon of all-American artists and firmly secured his position in the history of American art. On the other hand, despite the artist's ongoing new experiments in his art, the seemingly precocious ripeness in his career has led the critical discourses on Rauschenberg's art to the artist's early works, most of which were done in the mid-1950s and the 1960s. The crux of Rauschenberg criticism lies not only in focusing on the artist's 50's and 60's works, but also in its large dismissal of the significance of the imagery that the artist employed in his works. As art historians Roger Cranshaw and Adrian Lewis point out, the critical discourse of Rauschenberg either focuses on the formalist concerns on the picture plane, or relies on the "culturalist" interpretation of Rauschenberg's imagery which emphasizes the artist's "Americanness." Recently, a group of art historians centered around October has applied Charles Sanders Peirce's semiotics as art historical methodology and illuminated the indexical aspects of Rauschenberg's work. The semantic inquiry into Rauschenberg's imagery has also been launched by some art historians who seek the clues in the artist's personal context. The first half of this essay will examine the previous criticism on Rauschenberg's art and the other half will discuss the artist's 1955 work Rebus, which I think intersects various critical concerns of Rauschenberg's work, and yet defies the closure of discourses in one direction. The categories of signs in the semiotics of Charles Sanders Peirce and the discourse of Jean-Francois Lyotard will be used in discussing the meanings of Rebus, not to search for the semantic readings of the work, hut to make an analogy in terms of the paradoxical structures of both the work and the theory. The definitions of rebus is as follows: Rebus 1. a representation or words or syllables by pictures of object or by symbols whose names resemble the intended words or syllables in sound; also: a riddle made up wholly or in part of such pictures or symbols. 2. a badge that suggests the name of the person to whom it belongs. Webster's Third New International Dictionary of the English Language Unabridged. Since its creation in 1955, Robert Rauschenberg's Rebus has been one of the most intriguing works in the artist's oeuvre. This monumental 'combine' painting(
The family environment children are exposed to growing up greatly influences their future potential and achievements. Previous findings show that changes in family structure during childhood, particularly those resulting from divorce or death, cause lasting negative consequence that affect the child physically, psychologically, economically, and socially. Unfortunately, single-parent households are becoming increasingly common in Korea, nearly doubling to more than a million cases in the last two decades. Existing domestic and international studies of this area tend to focus on the short-term effects of growing up in a single-parent household. In addition, these studies group their samples in ways that result in findings that may be too broad or are not necessarily an accurate representation of the subjects. This study attempts to address some of these shortcomings by focusing on the long-term effects of how changes in family structure early in children's lives affect achievement during their transition to adulthood. In addition, it takes into account the development cycle the child is in at the time of family restructuring, and what kind of long-term effects result from that. In this analysis, we find that there are several cases of statistically significantly differences in domain achievement depending on the developmental stage the child was in when the parental divorce or death occurred. The findings indicate that changes in family structure during the infant/toddler period influence health condition and depression, while changes in family structure during middle-childhood and adolescence do not. Meanwhile, changes in family structure during any point in the developmental stages have negative effects on educational attainment, with the severity of these negative effects depending on when the family changes occur. The negative effect on educational attainment is most prominent when a change in family structure occurs during the infant/toddler period, followed by adolescence, then middle-childhood.
There are only a handful number of research conducted on pattern analysis of corporate distress as compared with research for bankruptcy prediction. The few that exists mainly focus on audited firms because financial data collection is easier for these firms. But in reality, corporate financial distress is a far more common and critical phenomenon for non-audited firms which are mainly comprised of small and medium sized firms. The purpose of this paper is to classify non-audited firms under distress according to their financial ratio using data mining; Self-Organizing Map (SOM). SOM is a type of artificial neural network that is trained using unsupervised learning to produce a lower dimensional discretized representation of the input space of the training samples, called a map. SOM is different from other artificial neural networks as it applies competitive learning as opposed to error-correction learning such as backpropagation with gradient descent, and in the sense that it uses a neighborhood function to preserve the topological properties of the input space. It is one of the popular and successful clustering algorithm. In this study, we classify types of financial distress firms, specially, non-audited firms. In the empirical test, we collect 10 financial ratios of 100 non-audited firms under distress in 2004 for the previous two years (2002 and 2003). Using these financial ratios and the SOM algorithm, five distinct patterns were distinguished. In pattern 1, financial distress was very serious in almost all financial ratios. 12% of the firms are included in these patterns. In pattern 2, financial distress was weak in almost financial ratios. 14% of the firms are included in pattern 2. In pattern 3, growth ratio was the worst among all patterns. It is speculated that the firms of this pattern may be under distress due to severe competition in their industries. Approximately 30% of the firms fell into this group. In pattern 4, the growth ratio was higher than any other pattern but the cash ratio and profitability ratio were not at the level of the growth ratio. It is concluded that the firms of this pattern were under distress in pursuit of expanding their business. About 25% of the firms were in this pattern. Last, pattern 5 encompassed very solvent firms. Perhaps firms of this pattern were distressed due to a bad short-term strategic decision or due to problems with the enterpriser of the firms. Approximately 18% of the firms were under this pattern. This study has the academic and empirical contribution. In the perspectives of the academic contribution, non-audited companies that tend to be easily bankrupt and have the unstructured or easily manipulated financial data are classified by the data mining technology (Self-Organizing Map) rather than big sized audited firms that have the well prepared and reliable financial data. In the perspectives of the empirical one, even though the financial data of the non-audited firms are conducted to analyze, it is useful for find out the first order symptom of financial distress, which makes us to forecast the prediction of bankruptcy of the firms and to manage the early warning and alert signal. These are the academic and empirical contribution of this study. The limitation of this research is to analyze only 100 corporates due to the difficulty of collecting the financial data of the non-audited firms, which make us to be hard to proceed to the analysis by the category or size difference. Also, non-financial qualitative data is crucial for the analysis of bankruptcy. Thus, the non-financial qualitative factor is taken into account for the next study. This study sheds some light on the non-audited small and medium sized firms' distress prediction in the future.
Thanks to the rapid development of information technologies, the data available on Internet have grown rapidly. In this era of big data, many studies have attempted to offer insights and express the effects of data analysis. In the tourism and hospitality industry, many firms and studies in the era of big data have paid attention to online reviews on social media because of their large influence over customers. As tourism is an information-intensive industry, the effect of these information networks on social media platforms is more remarkable compared to any other types of media. However, there are some limitations to the improvements in service quality that can be made based on opinions on social media platforms. Users on social media platforms represent their opinions as text, images, and so on. Raw data sets from these reviews are unstructured. Moreover, these data sets are too big to extract new information and hidden knowledge by human competences. To use them for business intelligence and analytics applications, proper big data techniques like Natural Language Processing and data mining techniques are needed. This study suggests an analytical approach to directly yield insights from these reviews to improve the service quality of hotels. Our proposed approach consists of topic mining to extract topics contained in the reviews and the decision tree modeling to explain the relationship between topics and ratings. Topic mining refers to a method for finding a group of words from a collection of documents that represents a document. Among several topic mining methods, we adopted the Latent Dirichlet Allocation algorithm, which is considered as the most universal algorithm. However, LDA is not enough to find insights that can improve service quality because it cannot find the relationship between topics and ratings. To overcome this limitation, we also use the Classification and Regression Tree method, which is a kind of decision tree technique. Through the CART method, we can find what topics are related to positive or negative ratings of a hotel and visualize the results. Therefore, this study aims to investigate the representation of an analytical approach for the improvement of hotel service quality from unstructured review data sets. Through experiments for four hotels in Hong Kong, we can find the strengths and weaknesses of services for each hotel and suggest improvements to aid in customer satisfaction. Especially from positive reviews, we find what these hotels should maintain for service quality. For example, compared with the other hotels, a hotel has a good location and room condition which are extracted from positive reviews for it. In contrast, we also find what they should modify in their services from negative reviews. For example, a hotel should improve room condition related to soundproof. These results mean that our approach is useful in finding some insights for the service quality of hotels. That is, from the enormous size of review data, our approach can provide practical suggestions for hotel managers to improve their service quality. In the past, studies for improving service quality relied on surveys or interviews of customers. However, these methods are often costly and time consuming and the results may be biased by biased sampling or untrustworthy answers. The proposed approach directly obtains honest feedback from customers' online reviews and draws some insights through a type of big data analysis. So it will be a more useful tool to overcome the limitations of surveys or interviews. Moreover, our approach easily obtains the service quality information of other hotels or services in the tourism industry because it needs only open online reviews and ratings as input data. Furthermore, the performance of our approach will be better if other structured and unstructured data sources are added.
The wall shear stress in the vicinity of end-to end anastomoses under steady flow conditions was measured using a flush-mounted hot-film anemometer(FMHFA) probe. The experimental measurements were in good agreement with numerical results except in flow with low Reynolds numbers. The wall shear stress increased proximal to the anastomosis in flow from the Penrose tubing (simulating an artery) to the PTFE: graft. In flow from the PTFE graft to the Penrose tubing, low wall shear stress was observed distal to the anastomosis. Abnormal distributions of wall shear stress in the vicinity of the anastomosis, resulting from the compliance mismatch between the graft and the host artery, might be an important factor of ANFH formation and the graft failure. The present study suggests a correlation between regions of the low wall shear stress and the development of anastomotic neointimal fibrous hyperplasia(ANPH) in end-to-end anastomoses. 30523 T00401030523 ^x Air pressure decay(APD) rate and ultrafiltration rate(UFR) tests were performed on new and saline rinsed dialyzers as well as those roused in patients several times. C-DAK 4000 (Cordis Dow) and CF IS-11 (Baxter Travenol) reused dialyzers obtained from the dialysis clinic were used in the present study. The new dialyzers exhibited a relatively flat APD, whereas saline rinsed and reused dialyzers showed considerable amount of decay. C-DAH dialyzers had a larger APD(11.70
The wall shear stress in the vicinity of end-to end anastomoses under steady flow conditions was measured using a flush-mounted hot-film anemometer(FMHFA) probe. The experimental measurements were in good agreement with numerical results except in flow with low Reynolds numbers. The wall shear stress increased proximal to the anastomosis in flow from the Penrose tubing (simulating an artery) to the PTFE: graft. In flow from the PTFE graft to the Penrose tubing, low wall shear stress was observed distal to the anastomosis. Abnormal distributions of wall shear stress in the vicinity of the anastomosis, resulting from the compliance mismatch between the graft and the host artery, might be an important factor of ANFH formation and the graft failure. The present study suggests a correlation between regions of the low wall shear stress and the development of anastomotic neointimal fibrous hyperplasia(ANPH) in end-to-end anastomoses. 30523 T00401030523 ^x Air pressure decay(APD) rate and ultrafiltration rate(UFR) tests were performed on new and saline rinsed dialyzers as well as those roused in patients several times. C-DAK 4000 (Cordis Dow) and CF IS-11 (Baxter Travenol) reused dialyzers obtained from the dialysis clinic were used in the present study. The new dialyzers exhibited a relatively flat APD, whereas saline rinsed and reused dialyzers showed considerable amount of decay. C-DAH dialyzers had a larger APD(11.70