1 Introduction Prior to 1970,the slow,steady and substantial development of medical knowledge over centuries for improved well being and survival from birth was not matched by the elderly population.Since 1970,however...1 Introduction Prior to 1970,the slow,steady and substantial development of medical knowledge over centuries for improved well being and survival from birth was not matched by the elderly population.Since 1970,however,the elderly have also shared in these developments,exhibiting substantial improvement in survival among people over 60 years of age.It is also been since 1970 that geriatric cardiology has experienced dynamic progress.This is indicated by the US vital statistics,Table 1.展开更多
This work is about the development of a super low noise amplifier with minimum power consumption and high gain for several wireless applications.The amplifier operates at frequency bands of 0.9-2.4 GHz and can be used...This work is about the development of a super low noise amplifier with minimum power consumption and high gain for several wireless applications.The amplifier operates at frequency bands of 0.9-2.4 GHz and can be used in many applications like Wireless local area network(WLAN),WiFi,Bluetooth,ZigBee and Global System for mobile communications(GSM).This new design can be employed for the IEEE 802.15.4 standard in industrial,scientific and medical(ISM) Band.The enhancement mode pseudomorphic high electron mobility transistor PHEMT is used here due to its high linearity,better performance and less noisy operation.The common source inductive degeneration method is employed here to enhance the gain of amplifier.The amplifier produces a gain of more than 17 dB and noise figure of about 0.5 dB.The lower values of S11 and S22 reflect the accuracy of impedance matching network placed at the input and output sides of amplifier.Agilent Advance Design System(ADS) is used for the design and simulation purpose.Further the layout of design is developed on the FR4 substrate.展开更多
This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assum...This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assumption, which are not in accordance with the Islamic accounting paradigm due to their divergence with some verses of the Holy AI-Qur＇an, the Hadiths of the Prophet Muhammad, peace be upon him （pbuh）, and the basic of Zakat calculation. This is a conceptual paper describing some of the conventional accounting concepts that are not in accordance with the paradigm of Islamic accounting. The paper concludes that the historical cost concept can be replaced by： current cash equivalent concept, historical cost and current value concepts （market selling price）, current cost concept, historical cost concept in all （except for Zakat purposes） accounting calculations, current valuation concept, and fair value concept. Conservatism concept must be eliminated if historical cost concept is not used anymore. Matching concept can be replaced by asset-liability approach concept. Objectivity concept can be replaced by Zakat accountability concept. Stability of the monetary unit assumption can be replaced by gold or silver measurement, or Dirham currency, and going-concern assumption must be eliminated.展开更多
This study computes the durability of Return on Assets （ROA） in small and medium enterprises from different sample datasets. Utilizing information from the Financial Statements Statistics of Corporations by Industry...This study computes the durability of Return on Assets （ROA） in small and medium enterprises from different sample datasets. Utilizing information from the Financial Statements Statistics of Corporations by Industry, it verifies the precision of correlation coefficients using the Non-iterative Bayesian-based Imputation （NIBAS） and multiple imputation method for all combinations of common variables with auxiliary files. The following are the three important findings of this paper. First, statistical matching estimates of higher precision can be obtained using key variable sets with higher canonical correlation coefficients. Second, even if the key variable sets have high canonical correlation coefficients, key variables that are correlated extremely strongly with target variables and have high kurtosis should not be used. Finally, using auxiliary flies can improve the precision of statistical matching estimates. Accordingly, the durability of ROA in small and medium enterprises is computed. The author finds that the series of ROA correlation fluctuates for smaller enterprises compared to larger ones, and thus, the vulnerability of ROA in small and medium enterprises can be clarified via statistical matching.展开更多
This paper believes that serious flaws exist in Wang Xiaolu＇s calculation of grey income in China for the following reasons.＂ （1） It is not sound methodology to match households with different income levels by usi...This paper believes that serious flaws exist in Wang Xiaolu＇s calculation of grey income in China for the following reasons.＂ （1） It is not sound methodology to match households with different income levels by using Engel coefficients; （2） The way Wang collected data cannot make up for statistical distortion in the National Bureau of Statistics＇ data; （3） Wang did not provide reasonable explanations for both the income inequality as derived from the estimated income groups and the change in income inequality between the two years he compared,＂ （4）Wang＇s calculation of grey income lacks a basic logical foundation.展开更多
文摘1 Introduction Prior to 1970,the slow,steady and substantial development of medical knowledge over centuries for improved well being and survival from birth was not matched by the elderly population.Since 1970,however,the elderly have also shared in these developments,exhibiting substantial improvement in survival among people over 60 years of age.It is also been since 1970 that geriatric cardiology has experienced dynamic progress.This is indicated by the US vital statistics,Table 1.
基金supported by the National Natural Science Foundation of China(Grant no. 61202399,61571063)
文摘This work is about the development of a super low noise amplifier with minimum power consumption and high gain for several wireless applications.The amplifier operates at frequency bands of 0.9-2.4 GHz and can be used in many applications like Wireless local area network(WLAN),WiFi,Bluetooth,ZigBee and Global System for mobile communications(GSM).This new design can be employed for the IEEE 802.15.4 standard in industrial,scientific and medical(ISM) Band.The enhancement mode pseudomorphic high electron mobility transistor PHEMT is used here due to its high linearity,better performance and less noisy operation.The common source inductive degeneration method is employed here to enhance the gain of amplifier.The amplifier produces a gain of more than 17 dB and noise figure of about 0.5 dB.The lower values of S11 and S22 reflect the accuracy of impedance matching network placed at the input and output sides of amplifier.Agilent Advance Design System(ADS) is used for the design and simulation purpose.Further the layout of design is developed on the FR4 substrate.
文摘This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assumption, which are not in accordance with the Islamic accounting paradigm due to their divergence with some verses of the Holy AI-Qur＇an, the Hadiths of the Prophet Muhammad, peace be upon him （pbuh）, and the basic of Zakat calculation. This is a conceptual paper describing some of the conventional accounting concepts that are not in accordance with the paradigm of Islamic accounting. The paper concludes that the historical cost concept can be replaced by： current cash equivalent concept, historical cost and current value concepts （market selling price）, current cost concept, historical cost concept in all （except for Zakat purposes） accounting calculations, current valuation concept, and fair value concept. Conservatism concept must be eliminated if historical cost concept is not used anymore. Matching concept can be replaced by asset-liability approach concept. Objectivity concept can be replaced by Zakat accountability concept. Stability of the monetary unit assumption can be replaced by gold or silver measurement, or Dirham currency, and going-concern assumption must be eliminated.
文摘This study computes the durability of Return on Assets （ROA） in small and medium enterprises from different sample datasets. Utilizing information from the Financial Statements Statistics of Corporations by Industry, it verifies the precision of correlation coefficients using the Non-iterative Bayesian-based Imputation （NIBAS） and multiple imputation method for all combinations of common variables with auxiliary files. The following are the three important findings of this paper. First, statistical matching estimates of higher precision can be obtained using key variable sets with higher canonical correlation coefficients. Second, even if the key variable sets have high canonical correlation coefficients, key variables that are correlated extremely strongly with target variables and have high kurtosis should not be used. Finally, using auxiliary flies can improve the precision of statistical matching estimates. Accordingly, the durability of ROA in small and medium enterprises is computed. The author finds that the series of ROA correlation fluctuates for smaller enterprises compared to larger ones, and thus, the vulnerability of ROA in small and medium enterprises can be clarified via statistical matching.
文摘This paper believes that serious flaws exist in Wang Xiaolu＇s calculation of grey income in China for the following reasons.＂ （1） It is not sound methodology to match households with different income levels by using Engel coefficients; （2） The way Wang collected data cannot make up for statistical distortion in the National Bureau of Statistics＇ data; （3） Wang did not provide reasonable explanations for both the income inequality as derived from the estimated income groups and the change in income inequality between the two years he compared,＂ （4）Wang＇s calculation of grey income lacks a basic logical foundation.
