This paper presents a method based on riblet surfaces. Its advantage lies in that it is more with testing methods using instruments such as a the Spalding formula for testing drag-reduction on convenient and yields mo...This paper presents a method based on riblet surfaces. Its advantage lies in that it is more with testing methods using instruments such as a the Spalding formula for testing drag-reduction on convenient and yields more precise data compared scale. With this method, data is obtained from the velocity distribution within the inner layer, nearest the riblet surface. Precision of measurement of the velocity distribution is the key factor affecting the precision of the testing.展开更多
The response of Kousa dogwood (Cornus kousa Buerg.) to extreme stresses was investigated by RGB image analysis in the hot, dry and windy summer in 2007 in Yamaguch, Japan. Results show that tip and margin leaf scorc...The response of Kousa dogwood (Cornus kousa Buerg.) to extreme stresses was investigated by RGB image analysis in the hot, dry and windy summer in 2007 in Yamaguch, Japan. Results show that tip and margin leaf scorch was observed on many Kousa dogwood trees and clearly dark brown defense barrier appeared on scorched leaves. The defense barrier withdrew back from distal to proximal gradually until successful control of scorching, and left a series of unsuccessful defense traces. By responsive analysis of leaf color homogeneity with RGB image analysis method, a sharp logistic equation was obtained for the relative green/luminance (RGL) value of scorched leaves. By the meteorological analysis, the occurrence of dogwood leaf scorch-back was almost synchronous with the aridity peak period. It sug- gested that during the sudden aridity increment the extreme water stresses induce the defense response of Kousa dogwood tree to shear the excessive transpiration leaf area, and prevent the rest of the trees from further water loss. Image pixet analysis showed that 40.2% leaf area of sampled dogwood trees was reduced through the partial leaf scorch-back by the end of August in 2007. In contrast, only 13.2% leaf area was reduced from the same trees in 2008, for the reason of sufficient precipitation during first half year. In any case, the Kousa dogwood trees indeed reduced their transpiration surface area and appeared a surface reduction pattern differing from those shedding leaves or withering all the aboveground. Based on desiccation process analysis, it is considered that the interaction of the leaf dried back and the self-defense response was the key of the transpiration surface reduction (TSR) of Kousa dogwood during sudden hot and droughty stresses.展开更多
The paper presents an improved plane layout for stabilizing piles based on a proposed piecewise function expression for the irregular driving force. Based on the specific morphological characteristics of a highway lan...The paper presents an improved plane layout for stabilizing piles based on a proposed piecewise function expression for the irregular driving force. Based on the specific morphological characteristics of a highway landslide, the piecewise function is used to calculate the irregular driving force by dividing the landslide into several sub-areas.Furthermore, the reasonable layout range and pile spacing can be obtained based on the piecewise function expression of the irregular driving force and on relevant research results of the plane layout for stabilizing piles. Therefore, an improved plane layout of stabilizing piles is presented in consideration of a piecewise function expression of the irregular driving force. A highway landslide located in eastern Guizhou Province, China, is analyzed as a case study using the proposed method. The results demonstrate that the theory presented in this paper provides improved economic benefits and can reduce the requirednumber of stabilizing piles by 28.6% compared with the conventional plane layout scheme.展开更多
The components of dust-suppressant were determined based on the analysis on characteristics and mechanisms of road dust raising in open-pit mines. The components were initially selected from moisture agent, coagulatio...The components of dust-suppressant were determined based on the analysis on characteristics and mechanisms of road dust raising in open-pit mines. The components were initially selected from moisture agent, coagulation agent and surfactant. The optimal formulation was determined based on orthogonal test and using the water loss rate as the evaluation index. The performances of moisture releasing and adsorption, wind resistance of optimal formulation in the natural environment were tested. The results show that the formula obtained in experiments provide a good performance of moisture absorption and water retention, and it also had a good dust preventing and controlling performance due to its high surface strength and consolidation under dry conditions. It has good application prospects considering the wide variety of sources for materials and the simple preparation process.展开更多
By using Galerkin’s method, the finite element formulation is made for axisymmtric heat transfer problems for anisotropic materials from the heat transfer differential equations expressed in terms of heat fluid densi...By using Galerkin’s method, the finite element formulation is made for axisymmtric heat transfer problems for anisotropic materials from the heat transfer differential equations expressed in terms of heat fluid density. Results of an example show that the heat transfer anisotropy has an important effect on temperature field.展开更多
This paper reports on the choice made by listed Italian companies in their 2009 financial statements with respect to the option in International Accounting Standards (IAS) 1.81 concerning presentation of the stateme...This paper reports on the choice made by listed Italian companies in their 2009 financial statements with respect to the option in International Accounting Standards (IAS) 1.81 concerning presentation of the statement of comprehensive income. It is reported that most companies have chosen to use the two-statement option, and that there is some evidence that this choice is related to the size and sign of total Other Comprehensive Income (OCI). On this latter point, the paper emphatically aims to contribute to the literature on accounting policy choice with respect to a similar option in Statement of Financial Accounting Standards [SFAS] 130. In addition, pro forma calculations on Return on Equity (ROE) and Earnings per Share (EPS) are presented that illustrate, in effect, the variation across companies in size and sign of OCI.展开更多
This paper studies incentive effect and entrenchment effect of the largest shareholder. Author investigates 763 listed companies in SHSE, explores the statistical relationship between the largest shareholding and corp...This paper studies incentive effect and entrenchment effect of the largest shareholder. Author investigates 763 listed companies in SHSE, explores the statistical relationship between the largest shareholding and corporate performance. Author observes that the largest shareholder has the incentive effect and entrenchment effect on corporate valuation. Empirical relationship between the largest shareholding and corporate valuation shows that the firm value decreases with the equity ownership of the largest shareholders, consistent with a negative entrenchment effect, when the largest equity ownership is below 40.28% of the whole share. Then firm value rises when the proportion of the largest shareholder's rights was increased to 69.29%, being consistent with a positive incentive effect. But with the increase of the share of the largest shareholding, firm value falls again.展开更多
Renewable portfolio standard (RPS) schedule requires a specified percentage of renewable electricity development by a specified date, and therefore directly determines the pace of renewable electricity in one area. ...Renewable portfolio standard (RPS) schedule requires a specified percentage of renewable electricity development by a specified date, and therefore directly determines the pace of renewable electricity in one area. The article aims to explore the ways the natural resource endowment and population characteristic affect the adoption of a RPS schedule. We used logistic regression to analyze the data of RPS dynamic schedules of 29 states and Washington, D.C. in the United States. Results show that local renewable potential and the interaction performance between citizen ideology and the league of conversation voters scoreboard are main factors affecting the choice of an RPS schedule, and the effect of the interaction performance between citizen ideology and LCV scoreboard has a higher significance. The finding suggests that strategies for developing renewable energy should be based on resources rather than economical level, and nublic education for environmental protection should be emphasized.展开更多
Though the Bǎcklund transformation on time-like surfaces with constant mean curvature surfaces in R^2,1 has been obtained, it is not easy to obtain corresponding surfaces because the procedure of solving the related ...Though the Bǎcklund transformation on time-like surfaces with constant mean curvature surfaces in R^2,1 has been obtained, it is not easy to obtain corresponding surfaces because the procedure of solving the related integrable system cannot be avoided when the Bǎcklund transformation is used, For sake of this, in this article, some special work is done to reform the Bǎcklund transformation to a recursion formula, by which we can construct time-like surfaces with constant mean curvature form known ones just by quadrature procedure.展开更多
Objective: To establish an experimental model of urethral stricture in rabbits. Methods: A total of 21 adult male New Zealand rabbits were included into group. After intravenous anesthesia, urethroscopy was performe...Objective: To establish an experimental model of urethral stricture in rabbits. Methods: A total of 21 adult male New Zealand rabbits were included into group. After intravenous anesthesia, urethroscopy was performed with a pediatric resectoscope (F13). Fifteen animals were randomly selected as the study group. A lcm-long circumferential electrocoagulation of the bulbar urethra was performed to these animals until ulceration of the mucosa. The remaining 6 animals underwent video urethroscopy without electrocoagulation, serving as controls. On the 30th day, retrograde urethrogram and urethroscopy were performed to evaluate urethral stricture formation, histological examinations (HE and Sirius Red staining) were done to assess urethral pathological change. Results: Two rabbits in study group died and no death occurred in controls. Based on urethrogram and urethroscopy, no rabbits in control group developed urethral stricture, while significant stricture formation was observed in every case of the study group. Histological examination showed a normal urethra in control cases, while at stricture site of the study group extensive fibrosis of muscle and submucous tis High collagen expression in fibrosis tissue was assayed sue by was observed with a large number of fibroblasts infiltration Sirius Red staining. Conclusion: A lcm-long endoscopic electrocoagulation can successfully induce urethral stricture formation in rabbit models. This method offers an ideal animal model for the fundamental and clinical study of urethral stricture展开更多
During the last years, the topic of accessibility of cultural heritage is getting so important all around the Europe. For disseminating a research data and information, it is important to use a simple language and an...During the last years, the topic of accessibility of cultural heritage is getting so important all around the Europe. For disseminating a research data and information, it is important to use a simple language and an effective communication. The data research produced by specialists has three formal levels: The third one of communication system aims to break barriers to reach a wide audience. The present study wants to demonstrate the role of images in the process of deductive inference by three dimensional (3D) reconstruction of cultural heritage. The case study of Federico da Montefeltro office shows how inter-disciplinary works and technological resource can help society to understand history and meaning of heritage.展开更多
The aim of this study was to investigate the growth of a timber haulage company and the entrepreneur behind the growth. The purpose of the study was to find out what kind of impact strategic management has on the grow...The aim of this study was to investigate the growth of a timber haulage company and the entrepreneur behind the growth. The purpose of the study was to find out what kind of impact strategic management has on the growth of profitability. Entrepreneurs' financial and strategic objectives were studied, as well as growth strategies and their implications. Studied companies were all located in Finland. The research material was collected by personal interviews in 2008 from 23 entrepreneurs. Their financial statements from 2001 to 2007 were also taken into account. The study found that the role of management seems to be crucial in profitable growth and much more meaningful than, for example, the financial situation. Strategic objectives and chosen growth strategy seem especially to be key elements for successful growth. Particularly in low profit sectors, management should not focus growth purely on current conditions, but also on seeking other ways to exploit the company's resources.展开更多
This article deals with the motivations and the different sources of value from public to private transactions in Europe, USA and Asia from 2000 to 2007. We determine eight main motivations (tax savings, incentive re...This article deals with the motivations and the different sources of value from public to private transactions in Europe, USA and Asia from 2000 to 2007. We determine eight main motivations (tax savings, incentive realignment, control, free cash flow, growth of prospects, transaction costs, takeover defence and undervaluation). Then, we evaluate the shareholder wealth by measuring the offered premiums and the CAAR (cumulative average abnormal return). Finally, we analyse the impact of public to private to the wealth shareholder. The main sources for firms from going private are incentive realignment, free cash flow (mostly for Asia), the economy of cost transaction and undervaluation. Furthermore, taxation benefit is a source of wealth effects for Asia and family blockholder (for the control hypothesis) is significant for Europe. Premiums and CAAR are the most important for the USA and Asia. The main observation that we have made is that Asia gets the same behavior as the USA.展开更多
The paper takes the relation between soundscapes and power struggles as its problem area and focuses on the role of music that is performed in public protests. It argues that music and street performances are conceive...The paper takes the relation between soundscapes and power struggles as its problem area and focuses on the role of music that is performed in public protests. It argues that music and street performances are conceived and therefore utilised as sonic acts of political struggle in urban realm. Starting with a general understanding of hearing mechanisms, the study elucidates the relationships among territoriality of soundscape, identity construction, social segregation and polarisation, and finally, power struggle. Within the framework of the intersection area of these concepts, the paper discusses the processes of politisation of soundscape through music as a form of protest event that is performed in public realm. Throughout the paper, it is focused on the significant cases of public protests as well as political events that occured in public space. The main emphasis is on the use of sound technologies to impose power on masses of people. The paper tackles the question of how the salient characteristics of soundscape are sonically adopted as means for counter-political acts in public realm.展开更多
This study aims to evaluate the level of accounting conservatism when preparing financial statements by companies listed in Kuwait Stock Exchange (KSE). In addition, the study examines the factors that affect the le...This study aims to evaluate the level of accounting conservatism when preparing financial statements by companies listed in Kuwait Stock Exchange (KSE). In addition, the study examines the factors that affect the level of accounting conservatism in those companies with regard to company sizes, debt contracts, and the type of sector the company belongs to. To achieve these goals, the Basu (1997) model was used to measure conservatism level and the factors influencing it. The sample of the study comprises of 225 companies listed in KSE. Findings of the study showed that the KSE succeeded in forcing Kuwait companies to present a reasonable level of accounting conservatism. The study also found out that the financial statements of small companies were conservative, while those of the big ones were not. In addition, the debt contracts left an impact upon financial reports of accounting conservatism. Thus, companies with lower debts were more conservative than those of higher ones. Moreover, the financial statements of the financial sector in KSE were the most conservative.展开更多
Lidar (light detection and ranging) is a relatively new technology that is being used in many aspects of geology and engineering, including researching the potential for rock falls on highway rock cuts. At Missouri ...Lidar (light detection and ranging) is a relatively new technology that is being used in many aspects of geology and engineering, including researching the potential for rock falls on highway rock cuts. At Missouri University of Science and Technology, we are developing methods for measuring joint orientations remotely and quantifying the raveling process. Measuring joint orientations remotely along highways is safer, more accurate and can result in larger and more accurate data sets, including measurements from otherwise inaccessible areas. Measuring the nature of rock raveling will provide the data needed to begin the process of modeling the rock raveling process. In both cases, terrestrial lidar scanning is used to generate large point clouds of coordinate triplets representing the surface of the rock cut. Automated algorithms have been developed to organize the lidar data, register successive images without survey control, and removal of vegetation and non-rock artifacts. In the first case, we look for planar elements, identify the plane and calculate the orientations. In the second case, we take a series of scans over time and use sophisticated change detection algorithms to calculate the numbers and volumes of rock that has fallen off the rock face.展开更多
基金Supported by National Natural Science Foundation (50835009 and 10672136)Science and Technology Innovation Foundation of NWPU(2008KJ02012)
文摘This paper presents a method based on riblet surfaces. Its advantage lies in that it is more with testing methods using instruments such as a the Spalding formula for testing drag-reduction on convenient and yields more precise data compared scale. With this method, data is obtained from the velocity distribution within the inner layer, nearest the riblet surface. Precision of measurement of the velocity distribution is the key factor affecting the precision of the testing.
文摘The response of Kousa dogwood (Cornus kousa Buerg.) to extreme stresses was investigated by RGB image analysis in the hot, dry and windy summer in 2007 in Yamaguch, Japan. Results show that tip and margin leaf scorch was observed on many Kousa dogwood trees and clearly dark brown defense barrier appeared on scorched leaves. The defense barrier withdrew back from distal to proximal gradually until successful control of scorching, and left a series of unsuccessful defense traces. By responsive analysis of leaf color homogeneity with RGB image analysis method, a sharp logistic equation was obtained for the relative green/luminance (RGL) value of scorched leaves. By the meteorological analysis, the occurrence of dogwood leaf scorch-back was almost synchronous with the aridity peak period. It sug- gested that during the sudden aridity increment the extreme water stresses induce the defense response of Kousa dogwood tree to shear the excessive transpiration leaf area, and prevent the rest of the trees from further water loss. Image pixet analysis showed that 40.2% leaf area of sampled dogwood trees was reduced through the partial leaf scorch-back by the end of August in 2007. In contrast, only 13.2% leaf area was reduced from the same trees in 2008, for the reason of sufficient precipitation during first half year. In any case, the Kousa dogwood trees indeed reduced their transpiration surface area and appeared a surface reduction pattern differing from those shedding leaves or withering all the aboveground. Based on desiccation process analysis, it is considered that the interaction of the leaf dried back and the self-defense response was the key of the transpiration surface reduction (TSR) of Kousa dogwood during sudden hot and droughty stresses.
基金supported by the National Key R&D Program of China (2017YFC1501304)the National Natural Science Fund of China (No. 41472261)+1 种基金 the Key Technical Project of Shenzhen Science Technology Project (No. JSGG20160331154546471) the Open Fund of State Key Laboratory of Geohazard Prevention and Geoenviroment Protection (Grant No. SKLGP2017K017)
文摘The paper presents an improved plane layout for stabilizing piles based on a proposed piecewise function expression for the irregular driving force. Based on the specific morphological characteristics of a highway landslide, the piecewise function is used to calculate the irregular driving force by dividing the landslide into several sub-areas.Furthermore, the reasonable layout range and pile spacing can be obtained based on the piecewise function expression of the irregular driving force and on relevant research results of the plane layout for stabilizing piles. Therefore, an improved plane layout of stabilizing piles is presented in consideration of a piecewise function expression of the irregular driving force. A highway landslide located in eastern Guizhou Province, China, is analyzed as a case study using the proposed method. The results demonstrate that the theory presented in this paper provides improved economic benefits and can reduce the requirednumber of stabilizing piles by 28.6% compared with the conventional plane layout scheme.
文摘The components of dust-suppressant were determined based on the analysis on characteristics and mechanisms of road dust raising in open-pit mines. The components were initially selected from moisture agent, coagulation agent and surfactant. The optimal formulation was determined based on orthogonal test and using the water loss rate as the evaluation index. The performances of moisture releasing and adsorption, wind resistance of optimal formulation in the natural environment were tested. The results show that the formula obtained in experiments provide a good performance of moisture absorption and water retention, and it also had a good dust preventing and controlling performance due to its high surface strength and consolidation under dry conditions. It has good application prospects considering the wide variety of sources for materials and the simple preparation process.
文摘By using Galerkin’s method, the finite element formulation is made for axisymmtric heat transfer problems for anisotropic materials from the heat transfer differential equations expressed in terms of heat fluid density. Results of an example show that the heat transfer anisotropy has an important effect on temperature field.
文摘This paper reports on the choice made by listed Italian companies in their 2009 financial statements with respect to the option in International Accounting Standards (IAS) 1.81 concerning presentation of the statement of comprehensive income. It is reported that most companies have chosen to use the two-statement option, and that there is some evidence that this choice is related to the size and sign of total Other Comprehensive Income (OCI). On this latter point, the paper emphatically aims to contribute to the literature on accounting policy choice with respect to a similar option in Statement of Financial Accounting Standards [SFAS] 130. In addition, pro forma calculations on Return on Equity (ROE) and Earnings per Share (EPS) are presented that illustrate, in effect, the variation across companies in size and sign of OCI.
文摘This paper studies incentive effect and entrenchment effect of the largest shareholder. Author investigates 763 listed companies in SHSE, explores the statistical relationship between the largest shareholding and corporate performance. Author observes that the largest shareholder has the incentive effect and entrenchment effect on corporate valuation. Empirical relationship between the largest shareholding and corporate valuation shows that the firm value decreases with the equity ownership of the largest shareholders, consistent with a negative entrenchment effect, when the largest equity ownership is below 40.28% of the whole share. Then firm value rises when the proportion of the largest shareholder's rights was increased to 69.29%, being consistent with a positive incentive effect. But with the increase of the share of the largest shareholding, firm value falls again.
文摘Renewable portfolio standard (RPS) schedule requires a specified percentage of renewable electricity development by a specified date, and therefore directly determines the pace of renewable electricity in one area. The article aims to explore the ways the natural resource endowment and population characteristic affect the adoption of a RPS schedule. We used logistic regression to analyze the data of RPS dynamic schedules of 29 states and Washington, D.C. in the United States. Results show that local renewable potential and the interaction performance between citizen ideology and the league of conversation voters scoreboard are main factors affecting the choice of an RPS schedule, and the effect of the interaction performance between citizen ideology and LCV scoreboard has a higher significance. The finding suggests that strategies for developing renewable energy should be based on resources rather than economical level, and nublic education for environmental protection should be emphasized.
基金The project supported by National Natural Science Foundation of China under Grant Nos. 10571149, 10571165, and 10101025 We are grateful to Sha Nan-Shi and Zhang Wen-Jing, who are both students in Department of Statistics and Finance, University of Science and Technology of China, for their valuable and creative ideas in stimulating discussions as well as conscientious work of computing.
文摘Though the Bǎcklund transformation on time-like surfaces with constant mean curvature surfaces in R^2,1 has been obtained, it is not easy to obtain corresponding surfaces because the procedure of solving the related integrable system cannot be avoided when the Bǎcklund transformation is used, For sake of this, in this article, some special work is done to reform the Bǎcklund transformation to a recursion formula, by which we can construct time-like surfaces with constant mean curvature form known ones just by quadrature procedure.
基金Supported by the Key Sci-Tech Research Project of Shaanxi Province(2006K12-G3)
文摘Objective: To establish an experimental model of urethral stricture in rabbits. Methods: A total of 21 adult male New Zealand rabbits were included into group. After intravenous anesthesia, urethroscopy was performed with a pediatric resectoscope (F13). Fifteen animals were randomly selected as the study group. A lcm-long circumferential electrocoagulation of the bulbar urethra was performed to these animals until ulceration of the mucosa. The remaining 6 animals underwent video urethroscopy without electrocoagulation, serving as controls. On the 30th day, retrograde urethrogram and urethroscopy were performed to evaluate urethral stricture formation, histological examinations (HE and Sirius Red staining) were done to assess urethral pathological change. Results: Two rabbits in study group died and no death occurred in controls. Based on urethrogram and urethroscopy, no rabbits in control group developed urethral stricture, while significant stricture formation was observed in every case of the study group. Histological examination showed a normal urethra in control cases, while at stricture site of the study group extensive fibrosis of muscle and submucous tis High collagen expression in fibrosis tissue was assayed sue by was observed with a large number of fibroblasts infiltration Sirius Red staining. Conclusion: A lcm-long endoscopic electrocoagulation can successfully induce urethral stricture formation in rabbit models. This method offers an ideal animal model for the fundamental and clinical study of urethral stricture
文摘During the last years, the topic of accessibility of cultural heritage is getting so important all around the Europe. For disseminating a research data and information, it is important to use a simple language and an effective communication. The data research produced by specialists has three formal levels: The third one of communication system aims to break barriers to reach a wide audience. The present study wants to demonstrate the role of images in the process of deductive inference by three dimensional (3D) reconstruction of cultural heritage. The case study of Federico da Montefeltro office shows how inter-disciplinary works and technological resource can help society to understand history and meaning of heritage.
文摘The aim of this study was to investigate the growth of a timber haulage company and the entrepreneur behind the growth. The purpose of the study was to find out what kind of impact strategic management has on the growth of profitability. Entrepreneurs' financial and strategic objectives were studied, as well as growth strategies and their implications. Studied companies were all located in Finland. The research material was collected by personal interviews in 2008 from 23 entrepreneurs. Their financial statements from 2001 to 2007 were also taken into account. The study found that the role of management seems to be crucial in profitable growth and much more meaningful than, for example, the financial situation. Strategic objectives and chosen growth strategy seem especially to be key elements for successful growth. Particularly in low profit sectors, management should not focus growth purely on current conditions, but also on seeking other ways to exploit the company's resources.
文摘This article deals with the motivations and the different sources of value from public to private transactions in Europe, USA and Asia from 2000 to 2007. We determine eight main motivations (tax savings, incentive realignment, control, free cash flow, growth of prospects, transaction costs, takeover defence and undervaluation). Then, we evaluate the shareholder wealth by measuring the offered premiums and the CAAR (cumulative average abnormal return). Finally, we analyse the impact of public to private to the wealth shareholder. The main sources for firms from going private are incentive realignment, free cash flow (mostly for Asia), the economy of cost transaction and undervaluation. Furthermore, taxation benefit is a source of wealth effects for Asia and family blockholder (for the control hypothesis) is significant for Europe. Premiums and CAAR are the most important for the USA and Asia. The main observation that we have made is that Asia gets the same behavior as the USA.
文摘The paper takes the relation between soundscapes and power struggles as its problem area and focuses on the role of music that is performed in public protests. It argues that music and street performances are conceived and therefore utilised as sonic acts of political struggle in urban realm. Starting with a general understanding of hearing mechanisms, the study elucidates the relationships among territoriality of soundscape, identity construction, social segregation and polarisation, and finally, power struggle. Within the framework of the intersection area of these concepts, the paper discusses the processes of politisation of soundscape through music as a form of protest event that is performed in public realm. Throughout the paper, it is focused on the significant cases of public protests as well as political events that occured in public space. The main emphasis is on the use of sound technologies to impose power on masses of people. The paper tackles the question of how the salient characteristics of soundscape are sonically adopted as means for counter-political acts in public realm.
文摘This study aims to evaluate the level of accounting conservatism when preparing financial statements by companies listed in Kuwait Stock Exchange (KSE). In addition, the study examines the factors that affect the level of accounting conservatism in those companies with regard to company sizes, debt contracts, and the type of sector the company belongs to. To achieve these goals, the Basu (1997) model was used to measure conservatism level and the factors influencing it. The sample of the study comprises of 225 companies listed in KSE. Findings of the study showed that the KSE succeeded in forcing Kuwait companies to present a reasonable level of accounting conservatism. The study also found out that the financial statements of small companies were conservative, while those of the big ones were not. In addition, the debt contracts left an impact upon financial reports of accounting conservatism. Thus, companies with lower debts were more conservative than those of higher ones. Moreover, the financial statements of the financial sector in KSE were the most conservative.
文摘Lidar (light detection and ranging) is a relatively new technology that is being used in many aspects of geology and engineering, including researching the potential for rock falls on highway rock cuts. At Missouri University of Science and Technology, we are developing methods for measuring joint orientations remotely and quantifying the raveling process. Measuring joint orientations remotely along highways is safer, more accurate and can result in larger and more accurate data sets, including measurements from otherwise inaccessible areas. Measuring the nature of rock raveling will provide the data needed to begin the process of modeling the rock raveling process. In both cases, terrestrial lidar scanning is used to generate large point clouds of coordinate triplets representing the surface of the rock cut. Automated algorithms have been developed to organize the lidar data, register successive images without survey control, and removal of vegetation and non-rock artifacts. In the first case, we look for planar elements, identify the plane and calculate the orientations. In the second case, we take a series of scans over time and use sophisticated change detection algorithms to calculate the numbers and volumes of rock that has fallen off the rock face.