The effects of previous cowpea （Vignaunguiculata） and annual fallow on N recoveries, succeeding sorghum yields and soil properties were studied using a 5-year-old （1995-1999） field experiment at Kouar6 （11°5...The effects of previous cowpea （Vignaunguiculata） and annual fallow on N recoveries, succeeding sorghum yields and soil properties were studied using a 5-year-old （1995-1999） field experiment at Kouar6 （11°59′ North, 0°19′ West and 850 m altitude） in Burkina Faso. A 3 4 factorial design in a split plot arrangement with three rotation treatments and four fertilizer treatments was used. Total N uptake by succeeding sorghum increased from 26 kg N ha~ in mono cropping of sorghum to 31 and 48 kg N ha~ when sorghum was rotated with fallow or cowpea respectively. Nitrogen derived from fertilizer increased from 10% in mono cropping of sorghum to 22% and 26% when sorghum was rotated with fallow or cowpea respectively. While fallow did not increase N derived from soil, cowpea doubled the quantity of N derived from soil （Ndfs）. Sorghum grain yields increased from 75% and 100% when sorghum was rotated with fallow or cowpea respectively. All rotations treatments decreased soil organic C and N but soil organic C was the highest in fallow-sorghum rotation. It was concluded that cowpea-sorghum rotation was more effective than fallow-sorghum rotation and five management options were suggested to improve traditional system productivity.展开更多
Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financ...Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financial reporting which was made to deceive the financial statement users （Fraudulent Financial Report （FFR）） to the forefront in the agenda of the academicians, operators, and regulatory authorities. As in every crime action, the most effective measure to be taken in preventing FFR events is to try to prevent the FFR before arising. In order to achieve this, in the most effective manner, FFR events should be determined in the formation process. In this study, fraudulent financial statements are tried to be determined by using financial ratios. For this, financial statements of 22 companies which transact in the textile industry in Istanbul Stock Exchange （ISE） were examined. Twenty-three financial ratios were selected for the purpose of determining the risk of fraudulence in the financial statements of the selected companies. These ratios increased in value by multiple regression analysis. The findings which were obtained in the study indicated that some financial statements had the risk of fraudulence. It was concluded that the ratios of inventory/current asset, total debt ratio, and equity turnover rate were a good indicator in the determination of fraudulent financial statements.展开更多
To meet the requirement of high-quality transmission of videos captured by unmanned aerial vehicles （UAV） with low bandwidth, a novel rate control （RC） scheme based on region-of-interest （ROI） is proposed. First...To meet the requirement of high-quality transmission of videos captured by unmanned aerial vehicles （UAV） with low bandwidth, a novel rate control （RC） scheme based on region-of-interest （ROI） is proposed. First, the ROI information is sent to the encoder with the latest high efficient video coding （HEVC） standard to generate an ROI map. Then, by using the ROI map, bit allocation methods are developed at frame level and large coding unit （LCU） level, to avoid inaccurate bit allocation produced by camera movement. At last, by using a better robustness R-2 model, the quantization parameter （QP） for each LCU is calculated. The experimental results show that the proposed RC method can get a lower bitrate error and a higher quality for reconstructed video by choosing appropriate pixel weight on the HEVC platform.展开更多
文摘The effects of previous cowpea （Vignaunguiculata） and annual fallow on N recoveries, succeeding sorghum yields and soil properties were studied using a 5-year-old （1995-1999） field experiment at Kouar6 （11°59′ North, 0°19′ West and 850 m altitude） in Burkina Faso. A 3 4 factorial design in a split plot arrangement with three rotation treatments and four fertilizer treatments was used. Total N uptake by succeeding sorghum increased from 26 kg N ha~ in mono cropping of sorghum to 31 and 48 kg N ha~ when sorghum was rotated with fallow or cowpea respectively. Nitrogen derived from fertilizer increased from 10% in mono cropping of sorghum to 22% and 26% when sorghum was rotated with fallow or cowpea respectively. While fallow did not increase N derived from soil, cowpea doubled the quantity of N derived from soil （Ndfs）. Sorghum grain yields increased from 75% and 100% when sorghum was rotated with fallow or cowpea respectively. All rotations treatments decreased soil organic C and N but soil organic C was the highest in fallow-sorghum rotation. It was concluded that cowpea-sorghum rotation was more effective than fallow-sorghum rotation and five management options were suggested to improve traditional system productivity.
文摘Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financial reporting which was made to deceive the financial statement users （Fraudulent Financial Report （FFR）） to the forefront in the agenda of the academicians, operators, and regulatory authorities. As in every crime action, the most effective measure to be taken in preventing FFR events is to try to prevent the FFR before arising. In order to achieve this, in the most effective manner, FFR events should be determined in the formation process. In this study, fraudulent financial statements are tried to be determined by using financial ratios. For this, financial statements of 22 companies which transact in the textile industry in Istanbul Stock Exchange （ISE） were examined. Twenty-three financial ratios were selected for the purpose of determining the risk of fraudulence in the financial statements of the selected companies. These ratios increased in value by multiple regression analysis. The findings which were obtained in the study indicated that some financial statements had the risk of fraudulence. It was concluded that the ratios of inventory/current asset, total debt ratio, and equity turnover rate were a good indicator in the determination of fraudulent financial statements.
文摘To meet the requirement of high-quality transmission of videos captured by unmanned aerial vehicles （UAV） with low bandwidth, a novel rate control （RC） scheme based on region-of-interest （ROI） is proposed. First, the ROI information is sent to the encoder with the latest high efficient video coding （HEVC） standard to generate an ROI map. Then, by using the ROI map, bit allocation methods are developed at frame level and large coding unit （LCU） level, to avoid inaccurate bit allocation produced by camera movement. At last, by using a better robustness R-2 model, the quantization parameter （QP） for each LCU is calculated. The experimental results show that the proposed RC method can get a lower bitrate error and a higher quality for reconstructed video by choosing appropriate pixel weight on the HEVC platform.
