A framework of real time face tracking and recognition is presented, which integrates skin color based tracking and PCA/BPNN (principle component analysis/back propagation neural network) hybrid recognition techni...A framework of real time face tracking and recognition is presented, which integrates skin color based tracking and PCA/BPNN (principle component analysis/back propagation neural network) hybrid recognition techniques. The algorithm is able to track the human face against a complex background and also works well when temporary occlusion occurs. We also obtain a very high recognition rate by averaging a number of samples over a long image sequence. The proposed approach has been successfully tested by many experiments, and can operate at 20 frames/s on an 800 MHz PC.展开更多
The phenomena associated with the performance of newly listed companies has increased the interest of many researchers who have developed a vast literature on long-term underpricing and underperformance, which togethe...The phenomena associated with the performance of newly listed companies has increased the interest of many researchers who have developed a vast literature on long-term underpricing and underperformance, which together with hot and cold issue markets, represent the three anomalies that have always accompanied with Initial Public Offerings （IPOs）. The objective of this work is to investigate the long-run performance of IPOs of venture and non-venture-backed companies. The analysis of a sample of 102 IPOs carried out in Italy in 1998-2005 revealed that both companies （venture-backed and non-venture-backed） showed negative values, thus, confirming the phenomenon of underperformance. During the 36 months following their listing, venture-backed companies seemed to register negative and statistically significant values both with the CARsVB methodology （-93.99%） and the Buy and Hold Abnormal Returns methodology （BHARsVB -88.37%）. Venture-backed companies, unlike non- venture-backed companies, seem to be able to restrain the losses, measured by both methods, in the first 12 months （CARsB - 12.38% -20.15% CARSNNVB; BHARsVB - 10.17%; BHARsNVB - 15.51%）. During the 36 months, however, the IPOs showed negative and statistically significant values regardless of whether they were venture or non-venture-backed. The test on the difference between the average abnormal returns of the two methodologies （CAARS and BHAARs） did not produce statistically significant results. The Wealth Relative was calculated and from the results it would appear that the portfolio of venture-backed IPOs does not register ＂brilliant＂ performances. The portfolio of 102 IPOs does not seem to beat the ＂market portfolio＂. In conclusion, therefore, the phenomenon of underperformance seems to be real in our country and is documented by strongly negative and statistically significant values obtained from the samples of IPOs analyzed.展开更多
Suicide has been largely investigated by many researchers in a variety of perspectives. The objective of this study is to identify the relationship between the rate of suicide in contemporary society and how it can be...Suicide has been largely investigated by many researchers in a variety of perspectives. The objective of this study is to identify the relationship between the rate of suicide in contemporary society and how it can be affected by the way of suicide reporting at the same time. Qualitative method is used to analysis the data capturing from observation, interviews and textual analysis. Special attention has been paid to the news reporting in the suicide in Sri Lankan newspapers. Sinhala medium newspapers： Lankadeepa, Diwaina, Lakbima, Silumina, Dinamina, Rivira, were used as the major sample of this study. Time period is located from January 2000 to January 2010. In conclusion, Suicide has been reporting in Sri Lanka as a heroic and sensational action for the target of maximum selling and the financial benefit of media institutions. Use of Language in suicide reporting and the placement of the story in the newspaper have been two major factors that cause to glamorize the incident. Suicide reporting is highly sensational and rhetorically made by the ownership of the media and non-ethical consideration of the journalism in Sri Lanka. Victims and vulnerable are encouraged to get in to suicide and they are generally encouraged to their action for faith. Suicide should be reported in the newspaper as a problem of mental health and attention should be drawn to well inform the public on the issue. Human incidents should not be reported in media for cheap commercial purposes that indirectly chance to gain much financial profit through the highest selling and expansion. This study suggest to take necessary action to immediately make a frame of ethics of media reporting that avoids such unethical reporting in the practice of suicide reporting in Sri Lanka.展开更多
In July 2009, serious ethnic disturbances took place in 0r^imqi, the capital of Xinjiang, in China＇s north-west. Although open to diverse interpretations, they embodied serious conflicts between the Oighurs--the most...In July 2009, serious ethnic disturbances took place in 0r^imqi, the capital of Xinjiang, in China＇s north-west. Although open to diverse interpretations, they embodied serious conflicts between the Oighurs--the most populous ethnic group of Xinjiang--and China＇s dominant Han nationality. This article seeks to identify the causes of the disturbances, including both those internal to China and those external to it, both short-term and long-term. The issue is important, because Chinese official sources largely blamed outside terrorist and extremist forces, especially those associated with the main Uighur diaspora organizations, while the Uighur diaspora itself, largely supported by Western journalists and scholars, put the responsibility on the Chinese state, charging it with injustices against the Uighurs. This article contributes to the literature by finding both internal and external contributing factors. It also looks at the ramifications of the disturbances, including both the aftermath of the incidents and prospects for the future, and adopts a fairly pessimistic stance concerning short-term ethnic relations. The methodology is textual analysis and personal experience.展开更多
Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic...Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.展开更多
文摘A framework of real time face tracking and recognition is presented, which integrates skin color based tracking and PCA/BPNN (principle component analysis/back propagation neural network) hybrid recognition techniques. The algorithm is able to track the human face against a complex background and also works well when temporary occlusion occurs. We also obtain a very high recognition rate by averaging a number of samples over a long image sequence. The proposed approach has been successfully tested by many experiments, and can operate at 20 frames/s on an 800 MHz PC.
文摘The phenomena associated with the performance of newly listed companies has increased the interest of many researchers who have developed a vast literature on long-term underpricing and underperformance, which together with hot and cold issue markets, represent the three anomalies that have always accompanied with Initial Public Offerings （IPOs）. The objective of this work is to investigate the long-run performance of IPOs of venture and non-venture-backed companies. The analysis of a sample of 102 IPOs carried out in Italy in 1998-2005 revealed that both companies （venture-backed and non-venture-backed） showed negative values, thus, confirming the phenomenon of underperformance. During the 36 months following their listing, venture-backed companies seemed to register negative and statistically significant values both with the CARsVB methodology （-93.99%） and the Buy and Hold Abnormal Returns methodology （BHARsVB -88.37%）. Venture-backed companies, unlike non- venture-backed companies, seem to be able to restrain the losses, measured by both methods, in the first 12 months （CARsB - 12.38% -20.15% CARSNNVB; BHARsVB - 10.17%; BHARsNVB - 15.51%）. During the 36 months, however, the IPOs showed negative and statistically significant values regardless of whether they were venture or non-venture-backed. The test on the difference between the average abnormal returns of the two methodologies （CAARS and BHAARs） did not produce statistically significant results. The Wealth Relative was calculated and from the results it would appear that the portfolio of venture-backed IPOs does not register ＂brilliant＂ performances. The portfolio of 102 IPOs does not seem to beat the ＂market portfolio＂. In conclusion, therefore, the phenomenon of underperformance seems to be real in our country and is documented by strongly negative and statistically significant values obtained from the samples of IPOs analyzed.
文摘Suicide has been largely investigated by many researchers in a variety of perspectives. The objective of this study is to identify the relationship between the rate of suicide in contemporary society and how it can be affected by the way of suicide reporting at the same time. Qualitative method is used to analysis the data capturing from observation, interviews and textual analysis. Special attention has been paid to the news reporting in the suicide in Sri Lankan newspapers. Sinhala medium newspapers： Lankadeepa, Diwaina, Lakbima, Silumina, Dinamina, Rivira, were used as the major sample of this study. Time period is located from January 2000 to January 2010. In conclusion, Suicide has been reporting in Sri Lanka as a heroic and sensational action for the target of maximum selling and the financial benefit of media institutions. Use of Language in suicide reporting and the placement of the story in the newspaper have been two major factors that cause to glamorize the incident. Suicide reporting is highly sensational and rhetorically made by the ownership of the media and non-ethical consideration of the journalism in Sri Lanka. Victims and vulnerable are encouraged to get in to suicide and they are generally encouraged to their action for faith. Suicide should be reported in the newspaper as a problem of mental health and attention should be drawn to well inform the public on the issue. Human incidents should not be reported in media for cheap commercial purposes that indirectly chance to gain much financial profit through the highest selling and expansion. This study suggest to take necessary action to immediately make a frame of ethics of media reporting that avoids such unethical reporting in the practice of suicide reporting in Sri Lanka.
文摘In July 2009, serious ethnic disturbances took place in 0r^imqi, the capital of Xinjiang, in China＇s north-west. Although open to diverse interpretations, they embodied serious conflicts between the Oighurs--the most populous ethnic group of Xinjiang--and China＇s dominant Han nationality. This article seeks to identify the causes of the disturbances, including both those internal to China and those external to it, both short-term and long-term. The issue is important, because Chinese official sources largely blamed outside terrorist and extremist forces, especially those associated with the main Uighur diaspora organizations, while the Uighur diaspora itself, largely supported by Western journalists and scholars, put the responsibility on the Chinese state, charging it with injustices against the Uighurs. This article contributes to the literature by finding both internal and external contributing factors. It also looks at the ramifications of the disturbances, including both the aftermath of the incidents and prospects for the future, and adopts a fairly pessimistic stance concerning short-term ethnic relations. The methodology is textual analysis and personal experience.
文摘Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.
