Storm surge disaster evaluation model based on an artificial neural network

Back propagation is employed to forecast the current of a storm with various characteristics of storm surge; the technique is thus important in disaster forecasting. One of the most fuzzy types of information in the prediction of geological calamity is handled employing the information diffusion method. First, a single-step prediction model and neural network prediction model are employed to collect influential information used to predict the extreme tide level. Second, information is obtained using the information diffusion method, which improves the precision of risk recognition when there is insufficient information. Experiments demonstrate that the method proposed in this paper is simple and effective and provides better forecast results than other methods. Future work will focus on a more precise forecast model.

Competitive Intelligence： Bibliometric Research on Early Signals

Considering the importance of the anticipated intelligence issue on the current scenario, this article aims at understanding the scientific production about the subject, contributing to future researchers with greater academic knowledge about the productivity in the area. Therefore, a bibliometric research was carried out on weak signals and correlated matters between 1980 and 2010 and was supported by the literature review about the subject. The suggested analysis contributes to greater academic knowledge on productivity in the field, providing a broad perspective for future researchers who catch sight of this subject as a potential for further studies.

Mining association rules in incomplete information systems

Based on the rough set theory which is a powerful tool in dealing with vagueness and uncertainty, an algorithm to mine association rules in incomplete information systems was presented and the support and confidence were redefined. The algorithm can mine the association rules with decision attributes directly without processing missing values. Using the incomplete dataset Mushroom from UCI machine learning repository, the new algorithm was compared with the classical association rules mining algorithm based on Apriori from the number of rules extracted, testing accuracy and execution time. The experiment results show that the new algorithm has advantages of short execution time and high accuracy.

Development of regional prediction information system of coal and gas outburst

Coal and gas outburst information system is based on-Geographic Information System(GIS), with which the relation among mine geological structure, coal features, stress field and coal and gas outburst were researched, and also the relation between gas distributed condition and dangerous degrees. Various prediction method, index and technique were applied to realize the data visualization; the accuracy of region prediction was increased. The system has successfully applied in Huainan minging area and Pingdingshan minging area.

Financial Statements of Banks as a Source of Information About Implementation of IFRS 15： The Evidence from Poland

Banks in the economies of individual countries play the role of entities of public trust and are perceived as ＂too big to fail＂. In fact, they are exposed to risks associated with business operations. In practice, there are even instances of banks going bankrupt. Therefore, the reliability of the financial statements of a bank as a source of information about its financial condition is of particular importance. The main objective of creating IAS/IFRS and their implementation within the European Union is the strive to standardize accounting rules utilized by companies and other organizations. IFRS, as any other regulations, are subject to change over years. One of the recent changes is the introduction of IFRS 15 ＂Revenue from Contracts with Customers＂. In all entities using IAS/IFRS, communication of planned changes should involve disclosure ahead of time, regarding the analysis of their impact on the financial statements. The purpose of this paper has been to analyze whether the financial statements of banks contain any records on the impact of IFRS 15. These analyses are within the mainstream of studying how complete and prospective is the information contained in the financial statements for external users. The subjects for research are the consolidated financial statements of five major banks in Poland. As a result of research, it was found that in all studied cases, work on the implementation of IFRS 15 was observed. However, looking at every bank separately, a differentiated approach to presenting information on the standard is observed, which may be a hindrance for users of banks＇ financial statements.

Throughput optimization for multi-channel cooperative CR under reporting channel errors

To overcome the problem of channel fading and noise uncertainty,cooperative spectrum sensing(CSS)is developed to enhance the sensing performance in cognitive radio networks(CRNs).Considering that the non-ideal reporting channels of CSS can cause an adverse impact on the detection performance,the throughput maximization problem for multi-channel CSS cognitive radio under reporting channel errors is investigated.While providing all the primary users with sufficient protection,the average throughput of secondary users(SUs)is maximized by jointly optimizing the sensing duration,detection threshold and SU assignment.To address the non-convex optimization problem,the optimal energy detection threshold is derived first.Then,a sub-optimal greedy algorithm is proposed to obtain the optimal sensing duration and the optimal SU assignment.Analysis and simulation results show that the proposed algorithm can output the same performance as the exhaustive search algorithm at a much lower level of complexity.It is also shown that the impact of imperfect reporting channels should be considered especially in low signal-to-noise ratio environments and the reporting channel errors significantly reduce the performance of CSS.

Anomalies of Precursory Group and Grouped Strong Earthquakes in the Sichuan-Yunnan Region

Three methods of extracting the information of anomalies of a precursory group are put forward, i.e., the mathematical analyses of the synthetic information of earthquake precursors (S), the inhomogeneous degree of precursory groups (ID) and the values of short-term and impending anomaly in near-source area (NS). Using these methods, we calculate the observational data of deformation, underground fluid and hydrochemical constituents obtained from different seismic stations in the Sichuan-Yunnan region and conclude that the synthetic precursory anomalies of a single strong earthquake with M S6.0 differ greatly from those of the grouped strong earthquakes, for the anomalous information of precursory groups are more abundant. The three methods of extracting the synthetic precursory anomaly and the related numerical results can be applied into the practice of prediction to the grouped strong earthquakes in the Sichuan-Yunnan region. Inhomogeneous degree (ID) of synthetic precursory anomaly can be identified automatically because it takes the threshold of distributive characteristics of the anomalies of precursory group as its criterion for anomaly.

Analysis of the Effect and Solution of Geomagnetic Room Humidity on Geomagnetic Observation

It is not easy to control humidity in a geomagnetic room. If humidity is too high or the change is too fast it will lead to an abnormal change on data. The intelligent real-time humidity analysis and monitoring system of a geomagnetic room and probe can not only monitor and display the change of humidity in the geomagnetic room and send an alarm signal when it exceeds the pre-set range, but also dehumidify intelligently. One can arbitrarily control the sensor to monitor the ambient humidity of the probe in order to ensure that the data is stable and true. The design idea and main functions of the system are introduced in the paper.

Flood Hazard Prediction from Soil Properties by Remote Sensing and Genographic Information System:A Case Study of Mae Rim Watershed,Chiang Mai Province,Thailand

Physiography and soil in Mae Rim watershed, Chiang Mai Province, Thailand were investigated by using aerial photographs and satellite image in conjunction with field work, and soil infiltration rate and soil shear resistance were measured in field. Many factors affecting runoff were analyzed using the Integrated Land and Water Information System (ILWIS). As a result, a model determining flood hazard was set up. Three maps including runoff curve number map, runoff coefficient map, and flood inundation map were created. In addition, the time of concentration was predicted.

Analysis on Key Technology of ＂Cloud Computing＂

This paper introduces the background of cloud computing, takes analysis of key technology, analysis of cloud computing and traditional competitive intelligence information model for comparative study, for the security of cloud computing, function and service of the following aspects to elaborate, to explore the influence of cloud computing on the information.

Information Technology in Domain of Electronic Intelligence and Cyberterrorism Combat

Terms of intelligence in 20th and 21th century mean the methods of automatic extraction, analysis, interpretation and use of information. Thus, the intelligence services in the future created an electronic database in which to their being classified intelligence products, users could choose between the latter themselves relevant information. The EU （European Union） that activities are carried out from at least in year 1996, terrorist attacks in year 200l is only accelerating. Proposals to increase surveillance and international cooperation in this field have been drawn up before September 11 2011. On the Web you can fmd a list of networks （Cryptome, 2011）, which could be connected, or are under the control of the security service--NSA （National Security Agency）. United States of America in year 1994 enacted a law for telephone communication--Digital Telephony Act, which would require manufacturers of telecommunications equipment, leaving some security holes for control. In addition, we monitor the Internet and large corporations. The example of the United States of America in this action reveals the organization for electronic freedoms against a telecom company that the NSA illegally gains access to data on information technology users and Internet telephony.

A novel MMSE based codebook construction for MIMO precoded spatial multiplexing with limited feedback

This paper deals with the design and performance analysis of the transmission precoder optimization for multiple-input multiple-output (MIMO) systems with limited feedback of channel state information (CSI). We assume that the receiver can get perfect channel knowledge by channel estimation while the transmitter only has partial channel knowledge from limited feedback. We present a minimum mean square error (MMSE) criterion based codebook construction algorithm for MIMO pre- coded spatial multiplexing systems under a specific average power constraint. The optimal transmitter structure is employed in this paper. Simulation results show that the MMSE criteria based codebook construction algorithm with hybrid design of power allocation and precoding can achieve better performance than that of equal power allocation based codebook of previous research.

IAS-IFRS Adoption Impact on Accounting Information： The Case of France

The International Accounting Standards Board （IASB） has established international standards （International Accounting Standards （lASs） and International Financial Reporting Standards （IFRSs）） to ensure more comparability and transparency and also higher-quality financial statements. The creation of such standards by the IASB aims at achieving harmonization of accounting practices among countries. The objective of this research is to show that in accordance with the expectations of international organizations, the adoption of IAS-IFRS increases the information content of financial statements and also to identify the key accounting variables that have been affected by this adoption. This article used a sample of year observations of 150 French firms which have adopted IAS-IFRS since 2005 as data to study the association relationship between accounting variables and stock returns before and after the adoption of IASs. The findings of this paper show that the application of IAS-IFRS as accounting standards increases the information content of accounting numbers. Dividends, long-term debts, equity, and revenue variables are most correlated with stock returns. Their information content has reached 80% after the adoption, while it was 30% before.

Application of wavelet transform to recursive prediction of vibration signals

This paper investigates the characteristics of a non-stationary time series, which exists in mechanical fault diagnosis. Combining the characteristics with predictive efficiency, the limitation of the ARIMA model prediction method is analyzed. This model often is applied in the prediction of a non-stationary times series in present. Thus, a wavelet prediction method is introduced to solve non-stationary problems. The Mallat method, often used in signal processing, results form the decimation or the retention of one out of every two samples. Its advantage is that just enough information is kept to allow the exact reconstruction of the input series, but the disadvantage is a time-varying series on line cannot be pursued. Therefore, the authors present another method, à Trous method, which can be applied for recursive prediction in real-time sampling procedure.

Loan Loss Provisioning Practices

The purpose of this paper is to come up with factors in loan loss provisioning practices on commercial banks that reflect on collectability of defaulted loans. The need for this research is due to failures in the loan loss provisioning practices which resulted in loan loss provisions （LLP） not reflecting on collectability of the defaulted loans. As a consequence, the banks do not capture their loss expectations and do not continuously reassess their loss expectations as the conditions affecting their borrowers may change. Henceforth, in their financial reporting, the banks do not represent relevantly and faithfully their true underlying credit risks conditions. When the banks do not represent relevantly and faithfully their true underlying risk conditions, they contradict the objectives of useful financial reporting. The results showed that among explanatory variables, bad debt recoveries as a factor in loan loss provisioning practices that reflect on collectability of defaulted loans was rejected. Bad debt recoveries was a biased variable and inconsistent estimator. In context of perceived credit risks as the basis to make credit judgments, an estimate of bad debt recoveries had not fulfilled the criteria. On the other hand, non-performing loans （NPL） as a factor in loan loss provisioning practices was not rejected.

Surgical management of non-parasitic hepatic cyst with biliary communication: a case report

Non-parasitic hepatic cysts with biliary communication are rare. qhe clinical symptoms involved are not specific to this condition, thereby making diagnosis difficult and treatment controversial. Here, we report a case of 70-year-old woman complaining of abdominal satiety, combined with non-specific pain in the right upper quadrant, qhe abdominal contrast-enhanced MR.I-scan revealed a large and thick-walled septus cystic lesion in the liver. During operation, the biliary fistula was confirmed in the cyst cavity. A silica gel tube was inserted via the cystic duct for cholangiography, which demonstrated communication between the cyst and biliary tract. We performed wide-scale cyst wall resection; the biliary fistula was completely repaired by the closure of communicated bile ducts. The postoperative course was uneventful, and the patient was discharged with no sign ofcholangitis or any other symptoms. The novel surgical management via wide resection of the cyst wall and closure of biliary communication proved to be an adequate and effective procedure for treating nonparasitic hepatic cysts with biliary communication.

Research on Heterogeneous Network Security Devices

With the continuous development of network applications, network security equipment type and the number of growing, heterogeneous security devices is difficult synergistic, massive alarm information is difficult to deal and the lack of an effective response to the treatment process as well as on security incidents. To solve these problems, the proposed design of a unified management platform for a variety of heterogeneous network security equipment. A brief introduction for the main functions of the platform.The article proposed a traffic handling mechanisms of heterogeneous security devices, allowing the platform to support heterogeneous security devices.

A Comparative Analysis of Disclosures in Annual Reports

Public companies issue periodic annual reports to give information about the past financial and operational results while presenting the future strategies. Companies release non-financial information concerned with corporate sustainability issues like market share, customer loyalty, supply chain management, corporate governance, and human resources in annual reports as well as the audited financial reports. Annual reports, one of the important instruments of transparency and disclosure, are widely used by shareholders and stakeholders. Recent laws and regulations in the US, European Union, and Turkey require enhanced disclosures in annual reports. In the first part of this study, a comparative regulatory framework for annual reports will be established under the Sarbanes Oxley Act （SOX）, the Securities and Exchange Commission （SEC） filing requirements, the New Turkish Commercial Code, and regulations of Capital Markets Board （CMB） of Turkey. In the second part of this study, annual reports of four sample companies listed in the New York Stock Exchange （NYSE） and Corporate Governance Index of Borsa Istanbul will be discussed in the light of disclosure requirements of Form 20-F. Findings of this study support the hypothesis which states that regulatory environment has a positive impact on the quantity and quality of disclosures. Attention is drawn to the need for global standardization to reduce the reporting variances and the need for independent audit of annual reports to increase the reliability.

Application of International Public Sector Accounting Standards in Vietnam in Current Conditions

The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.

The Extent of Voluntary Information in the Annual Report and the Share Price Volatility： Application of DEA and SFA on the French Market

In the current paper, the authors investigate empirically the relationship between the share price volatility and the amount of voluntary information disclosed in the corporate annual report. The authors use the data envelopment analysis （DEA） and the stochastic frontier analysis （SFA） models on a sample of 50 listed French firms belonging to the Soci6t6s des Bourses Fran^aises （SBF250） index from 2004 to 2008. The authors focus on the extent of voluntary disclosure in the annual reports that have been measure by using a composite disclosure index. Then, the authors study the relevance of disclosure policies through the ability of the voluntary disclosure level to effectively reduce the share price volatility. The findings of DEA and SFA provide, in average, highly efficient scores of the sample, reveal the several dispositions taken by the French Exchange Market authorities and the initiative of French firms to improve the market stability. In addition, the findings highlight, in average, stability of the firms＇ efficiency scores over the studied period. The authors explain these findings by the stability of corporate disclosure policy as suggested in previous literature （e.g., Botosan, 1997）. However, there are some differences between the findings of SFA and DEA models.