This paper aims to design an automated Global Reporting Format’s (GRF) application in order to reduce time of manual application (on a runway) of the Global Reporting Format developed by International Civil Aviation ...This paper aims to design an automated Global Reporting Format’s (GRF) application in order to reduce time of manual application (on a runway) of the Global Reporting Format developed by International Civil Aviation Organization (ICAO). A method has been used to measure and generate Runway Condition Report (RCR) automatically. The developed computing model is an autonomous and automatic application implemented specially for West Africa (and can be extended to any rainy area). It uses Arduino materials and computing code developed by the authors. Results obtained show that using that method to retrieve the Runway Condition Report (RCR) is fast, so human presence on the runway is reduced. Even though the results obtained using this model are slightly different from those expected, the actual runway conditions are not too much affected.展开更多
The paper designed a non-contact system in order to perform the application (on a runway) of the Global Reporting Format (GRF) developed by International Civil Aviation Organization (ICAO). The system involves devices...The paper designed a non-contact system in order to perform the application (on a runway) of the Global Reporting Format (GRF) developed by International Civil Aviation Organization (ICAO). The system involves devices that film the surface (a runway in our case) from the air and displays the contaminant (water) body and measures the depth of the water automatically during the inspection. While measuring, data are sent to a computer used as a receiver. The developed devices are automatic devices implemented specially to use during rainy weather or even for some other cases. The aerial system uses a raspberry pi 4 model B, a camera, a laser sensor, an ultrasonic module, a Virtual Network Computing (VNC) and python codes developed by the authors. Results obtained show that using these devices to retrieve the Runway Condition Report (RCR) is very fast and human presence on the runway is not needed. The results obtained using these devices show that the method used herein is a proper solution to the GRF issues in the rainy areas, where the contaminant body detection and the accurate depth measurement were not well estimated because of the lack of a suitable method.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
Based on the neologism in the broadcast news reporting, this paper will introduce different kinds of the most frequently used words today, including the extended meanings of the conventional words and new words create...Based on the neologism in the broadcast news reporting, this paper will introduce different kinds of the most frequently used words today, including the extended meanings of the conventional words and new words created by word formation.展开更多
文摘This paper aims to design an automated Global Reporting Format’s (GRF) application in order to reduce time of manual application (on a runway) of the Global Reporting Format developed by International Civil Aviation Organization (ICAO). A method has been used to measure and generate Runway Condition Report (RCR) automatically. The developed computing model is an autonomous and automatic application implemented specially for West Africa (and can be extended to any rainy area). It uses Arduino materials and computing code developed by the authors. Results obtained show that using that method to retrieve the Runway Condition Report (RCR) is fast, so human presence on the runway is reduced. Even though the results obtained using this model are slightly different from those expected, the actual runway conditions are not too much affected.
文摘The paper designed a non-contact system in order to perform the application (on a runway) of the Global Reporting Format (GRF) developed by International Civil Aviation Organization (ICAO). The system involves devices that film the surface (a runway in our case) from the air and displays the contaminant (water) body and measures the depth of the water automatically during the inspection. While measuring, data are sent to a computer used as a receiver. The developed devices are automatic devices implemented specially to use during rainy weather or even for some other cases. The aerial system uses a raspberry pi 4 model B, a camera, a laser sensor, an ultrasonic module, a Virtual Network Computing (VNC) and python codes developed by the authors. Results obtained show that using these devices to retrieve the Runway Condition Report (RCR) is very fast and human presence on the runway is not needed. The results obtained using these devices show that the method used herein is a proper solution to the GRF issues in the rainy areas, where the contaminant body detection and the accurate depth measurement were not well estimated because of the lack of a suitable method.
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Based on the neologism in the broadcast news reporting, this paper will introduce different kinds of the most frequently used words today, including the extended meanings of the conventional words and new words created by word formation.
