Small Room Research Articles

Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms

This paper contributes to the growing literature on earnings management in private firms by focusing on deferred taxes. This accounting treatment requires sophisticated use of accruals that provides the chance to manage earnings and net assets without affecting the tax payable. We argue that in a setting with high book-tax conformity, the small room that allegedly exists to recognise deferred taxes remains a comfortable avenue to reach reporting objectives that a tax-minimisation strategy may preclude. We use a sample of private firms operating in a credit- and tax-driven environment such as Italy to test this expectation. Our results show that private firms use deferred taxes to extract multiple financial reporting benefits that may facilitate debt contracting: smoothing earnings over time, meeting/beating historical earnings, avoiding reporting accounting losses, and managing leverage. Tax loss carryforwards are the source of deferred tax assets where the exercise of discretion becomes more critical.

Udo Krüger Charts TechnoTeam's Journey

Udo Krüger Charts TechnoTeam's Journey

『기록실로의 여행』에 나타난 공간의 확장과 축소의 상징성 연구

The aim of this paper is to examine the symbols of ‘Space’ in Travels in the Scriptorium by Paul Auster, the representative American writer. It is likely that the hero in the novel, the old man called Mr. Blank is forced to be confined in a small room, a kind of ward or cell, in which he never recognizes the flow of time as well as the memory of his personal experiences. In addition, he is enforced to read a uncompleted report on a table about which he has never heard of, and to write the rest of the report. The report of which title is ‘Travels in the Scriptorium’ tells the history of Confederation, we are sure, a kind of alternative history about the beginning of American history invading the territory of native Americans, which makes not only the hero but also the readers confused. By way of this kind of description to show the history of American natives who had been driven to be deterritorized from their homeland, Auster is trying to provide the readers the alternative history in order for Americans to recognize the process of writing the history. I guess that in The Travels in the Sciriptorium, the author of the book shows we might be a Mr. Blank or a Graf forced to acknowledge the history of the US.

Larger operating rooms have better air quality than smaller rooms in primary total knee arthroplasty.

Operating room air quality can be affected by several factors including temperature, humidity, and airborne particle burden. Our study examines the role of operating room (OR) size on air quality and airborne particle (ABP) count in primary total knee arthroplasty (TKA). We analyzed all primary, elective TKAs performed within two ORs measuring 278 sq ft. (small) and 501 sq ft. (large) at a single academic institution in the United Statesfrom April 2019 to June 2020. Intraoperative measurements of temperature, humidity, and ABP count were recorded. p values were calculated using t test for continuous variables and chi-square for categorical values. 91 primary TKA cases were included in the study, with 21 (23.1%) in the small OR and 70 (76.9%) in the large OR. Between-groups comparisons revealed significant differences in relative humidity (small OR 38.5% ± 7.24% vs. large OR 44.4% ± 8.01%, p = 0.002). Significant percent decreases in ABP rates for particles measuring 2.5μm (- 43.9%, p = 0.007) and 5.0μm (- 69.0%, p = 0.0024) were found in the large OR. Total time spent in the OR was not significantly different between the two groups (small OR 153.09 ± 22.3 vs. large OR 173 ± 44.6, p = 0.05). Although total time spent in the room did not differ between the large and small OR, there were significant differences in humidity and ABP rates for particles measuring 2.5μm and 5.0μm, suggesting the filtration system encounters less particle burden in larger rooms. Larger studies are required to determine the impact this may have on OR sterility and infection rates.

Thermal comfort and flame retardant performance of novel temperature-control coatings with modified phase change material microcapsules

Organic phase change material (PCM) is considered to be promising for building energy efficiency, as it can be directly incorporated into matrix resin to impart thermal storage capacity after being encapsulated in a shell to form phase change material microcapsule (EPCM). However, existing studies have shown that the encapsulation of organic shell materials negatively affects the inherent thermal storage efficiency of PCM and increases its fire hazard. Towards efficient utilization of the thermal storage efficiency of organic PCM and reduction of its fire hazard when applied to building insulation coatings, we decorated halloysite nanotube (HNT) with P, N component (p-HNT) and embedded it into EPCM (p-h-EPCM), which integrated the high thermal conductivity and flame retardancy of p-HNT and developed a high-performance EPCM for thermal regulation coatings. Specifically, p-h-EPCM possesses exceptional thermal stability and has an enthalpy of 113.21 J/g. After mixing p-h-EPCM into epoxy resin (EP/p-h-EPCM), we further investigated its flame-retardant effect and temperature control performance in practical applications. The cone calorimeter (CCT) showed that EP/p-h-EPCM was 35.7 % lower in the peak of heat release rate (pHRR) and 18.97 % lower in the total heat release (THR) compared to the epoxy resin (EP) that incorporated the same mass of EPCM (EP/EPCM). Moreover, the small room test and thermal imager test results showed that EP/p-h-EPCM had the mildest temperature fluctuations of 8.68 °C and 5.23 °C when heating/cooling, respectively. Considering the favorable flame retardant effect and energy-efficient thermal regulation performance, the obtained p-h-EPCM has a broad prospect in the practical application of building temperature-control coatings.

Gods, Goddesses, and Mortals for the 21st Century: The Reinstallation of the Boston Museum of Fine Arts Collection of Ancient Greek, Roman, and Byzantine Art

Gods, Goddesses, and Mortals for the 21st Century: The Reinstallation of the Boston Museum of Fine Arts Collection of Ancient Greek, Roman, and Byzantine Art

Closed-Loop Control of Carbon Dioxide Concentration and Pressure Improves Response of Room Respiration Calorimeters

Large room calorimeters are capable of rapid measurements that are usually made in hoods or small rooms. We evaluated the performance gains of four calorimeters constructed with modern control systems, sample gas preparation and data processing. Calibration of the calorimeters and instruments was performed in place, with traceability to international standards. Performance was evaluated by infusion of N2-Co2 gas and 243 24-h studies of individuals. Our subjects included children weighing 20 kg and adults engaged in heavy exercise. Errors for 24-h infusion measurements (n = 23) were -0.34 ± 1.24% for oxygen consumption rate and 0.11 ± 0.98% for carbon dioxide production rate. Calorimeter 90% response times were 2 to 6 min over a range of oxygen consumption rates from 100 to >4000 mL/min. Closed-loop control of supply and exhaust air flows provided consistent 24-h mean CO2 levels (0.39 ± 0.015%) and pressures (13.2 ± 4.4 Pa). Room calorimeters operated with closed-loop control can be used for accurate measurement of energy expenditure rate dynamics for a wide range of individuals.

I Had Never Heard Someone Use That Word Before

I Had Never Heard Someone Use That Word Before Adrienne Feller Novick The patient was dying. As the social worker, I had arranged the meeting and sat shoulder to shoulder with the family and the attending physician in the small nondescript room. The family was grief-stricken and asked intelligent questions as they made difficult decisions about end-of-life care for their loved one. The doctor spoke with gentle kindness, acknowledging their difficult decision as he completed the neon pink Medical Orders for Life Sustaining Treatment (MOLST) form and left the room. I was tangled up with emotions; I felt relieved that the meeting had gone smoothly, sad for the patient and family, and in awe of the doctor for his ability to lead the difficult conversation. I stayed behind to ask the family if there was anything I could do to help them. [End Page E4] Before I could speak, the patient's wife turned to me and said, "I am so glad that k--- left the room." (Using a derogatory word for a person of the Jewish faith). My brain began processing the statement. I am a Jewish woman. Did I hear that right? Did she say what I think she said? Should I say something? I froze, and time seemed to stop. She was looking at me expectantly, waiting for a response. Her face reminded me of someone waiting for the other person to return a "high five." I was flooded with emotion. A succession of thoughts ran through my head, everything from being rude in response or getting physical. I did neither. I said nothing. I smiled and left the room feeling like I had been gut-punched. I was in denial. I made excuses for the wife; she was stressed. I kept thinking I must not have heard her correctly and that I was overreacting. I continued to work with the family as though nothing had happened until the patient died five days later. I felt ashamed and never told anyone about what happened. I regretted not saying anything. I replayed the conversation in my mind and felt depressed and angry. Inside I felt complicit for not speaking up, but I had no words. I assumed bias in healthcare was rare. I did nothing. Years later, after I completed a patient visit in the Intensive Care Unit (ICU), I observed a group of surgical residents doing rounds. The attending welcomed me to join this valuable clinical learning experience. As the group approached the next bed, the patient pointed to one resident and loudly said, "I don't want a doctor who looks like that to come near me." I gasped aloud and froze, waiting to see what would happen next. The attending looked directly at the patient and said calmly, "We are all here to help you. That is not an appropriate thing for you to say." Then, he turned to the resident and nodded, directing them to resume their bedside assessment. The patient mumbled something inaudibly and said nothing. To my astonishment, the doctor acknowledged the microaggression (a microaggression is a statement, action, or incident regarded as discrimination), addressed the issue, respectfully supported the resident, created a safe space for everyone on the healthcare team and resumed quality patient care without missing a beat. He modeled a strategy to address patient bias and taught a valuable skill. This was a learning moment for me. It helped me refocus my past experience and provided me with a useful strategy to address bias in the future. As a member of the medical ethics consultation service, I listen, provide support, and aid in challenging communications. I had the opportunity to model the communication strategy I acquired in the ICU. The medical ethics team was consulted for a patient refusing treatment. The patient was disrespectful to healthcare team members, cursing at nurses and residents, using ethnic slurs, and saying he "would rather die than let one of them touch him. I entered the patient's room with the healthcare team, introduced myself, and explained the reason for my visit. The patient defiantly agreed he had used slurs, saying he wanted to go home. I continued, everyone here...

Experimental study of instantaneous sound intensities in rectangular enclosures

Instantaneous and time-averaged intensities are relevant field quantities in architectural acoustics investigations. Modeling of intensity flows in coupled volumes and the effect of absorptive material on its trajectory in reverberation chambers have been studied recently. This work focuses on vortical energy flows with a derivation of instantaneous intensity in enclosed spaces and an experimental effort for investigating the changes over time in all field quantities of interest—instantaneous intensity, pressure, and velocity simultaneously. In this study, the scale modeling technique is applied to investigate instantaneous intensity flows experimentally measured using pressure-3D velocity sensors in a rectangular room. Experimental results suggest the presence of vortical intensity modes at specific frequencies correlated to the room dimensions. The resulting simulation of intensity vortices has potential applications in the acoustical design and analysis of complex room geometries where sound energy flows play a major role in the acoustics of the space such as that of coupled-volume spaces and small rooms for critical listening.

Peran Dakwah Ekonomi Syariah dalam Pemberantasan Riba (Studi Kasus Bank Muamalat Indonesia)

Bank Muamalat is a pioneer of Islamic banking. With the existence of Bank Muamalat, other Islamic banks are now mushrooming. Besides that, Islamic banks promise to create economic stability.
 Islamic banks are one of the avengers of punishment from Allah SWT for perpetrators of usury eating, and Islamic banks always invite people to stay away from eating usury. So avoid punishment.
 Bank Muamalat always tries to be at the forefront of eradicating usury through its sharia banking. Bank Muamalat facilitates office space by building places of worship, such as small prayer rooms whose capacity is used according to the number of employees. Ordaining Islamic law not only limited to the problem of restricting usury, but it will always try to also adhere to other Islamic teachings, such as inviting employees to pray in the congregation when they are in the office, as well as temporarily closing office activities during prayer hours, such as at midday and midday prayers.
 The impact of Da'wah in the field of Islamic Economics at Bank Muamalat can be felt today. With the Islamic economic approach as a medium of da'wah run by Bank Muamalat as a pioneer in Indonesia, we can see the spread of the Islamic system in various bank and non-bank financial institutions so that people can choose a service model. the services needed, whether banking, leasing, insurance, cooperatives, all exist with operational principles and sharia services.
 Indicators of the role of Islamic economic da'wah in eradicating usury with the rise of bank and non-bank financial institutions, businesses, and sharia markets show that the influence of the sharia system has developed and grown widely in the people of the nation and state of Indonesia, so that it can be interpreted as the contribution of da'wah in eradicating usury has provided benefits to the Muslim community in particular, and the Indonesian people in general.
 The contribution of the Islamic economy in eradicating usury by being the oldest bank that carries sharia principles, bank Muamalat has set an example for the Indonesian nation, how an Islamic financial institution whose work was doubtful at first, can survive decades and continue to grow to this day. To build an economy and finance based on Islamic religious law.

Development of a Methane Detection System by a Household Gas Detector

Software has been developed for the correct operation of the air monitoring sensor, which allows real-time information on the concentration of the detected gas in the air. Implemented the ability to notify the user in real time by means of a temporary email address server. The gas detector model presented in this paper has the following advantages: strength; ease of use, which allows it to be used by a wide range of users; low cost of individual components and the model as a whole; portability, allowing installation in small rooms, ventilation shafts, technical openings or ceilings.

Performance optimisation of small reverberant room with hanging diffusers

Small reverberant room can be an efficient and economic tool to provide fast sound absorption measurements in diffuse field of homogeneous sound absorber or more complex structure and useful for development, testing or evaluating specification requirements in many industrial fields. A 5.7 m3 reverberant room with a Schroeder frequency around 1275 Hz can have some diffusivity issues in lower and middle frequencies leading to an unsuitable level of consistency, reliability, and repeatability. This paper presents the results of a study to improve the measurement performance of this small reverberant room by adding hanging diffusers. Using Ray-Tracing method, a numerical parametric study was done to estimate sound absorption of various material by varying the number, the position, and the orientation of these diffusers based on ASTM C423 and E795 standard. Moreover, extra simulation has been performed to evaluate the effect of sample size on sound absorption consistency in function of frequency. Following these prescriptions, an experimental study was done to confirm these improvements on frequency dependent sound absorption and single rating numbers such as NRC (Noise Reduction Coefficient) and SAA (Sound Absorption Average).

Indian Time: Temporality, Gender, Mobility

Indian Time: Temporality, Gender, Mobility

Building Automation Using Wireless Sensor Networks

AbstractThe use of wireless senor networks in building automation is gaining popularity so as to improve the safety, security, and energy efficiency of the buildings. The automation solution will differ as per the type of building. In this paper, authors have proposed three wireless sensor network (WSN) based automation solutions for buildings of different sizes. First strategy has been proposed for a small building using a single network. Second one is for a large building complex using multiple networks and third strategy is for building automation solution for local individual control. For building automation both monitoring and control of the parameters of interest are required. Authors have implemented first strategy in a small room of 501.9 m length and 410.9 m breadth. The humidity temperature and pressure (HTP) and TL sensor nodes of Eigen Technologies Ltd. have been used in this research work. HTP sensor node has been used for monitoring of humidity, temperature, and pressure. However, for the monitoring of luminosity TL sensor node has been chosen. Four sensor nodes of each type have been placed at appropriate locations in the selected room. Finally, a general control strategy for the temperature control has been proposed for the control of the building automation of a small building.

Highly Reliable Electrochemical Metallization Threshold Switch Through Conductive Filament Engineering Using Two‐Dimensional PtSe2 Insertion Layer

AbstractElectrochemical metallization threshold switch (ECM TS) has received significant attention for various applications owing to its high ON/OFF ratio, fast switching characteristics, and simple active electrode/dielectric layer/inert electrode structures. However, the excess diffusion of active metal ions causes severe variation in threshold voltage and poor endurance. Furthermore, the small room for inert electrode metal is a problem to be solved for various applications of ECM TS. Here, a novel structure is proposed in which a two‐dimensional platinum diselenide (PtSe2) is inserted between the dielectric layer and inert electrode to engineer the conductive filament by controlling the active metal ion concentration. The low work function, superior inertness, layered structure, and smooth surface of PtSe2 insertion layer lead to thin and weak conductive filament with few active metal atoms and allow the use of various metals as inert electrode. Consequently, PtSe2‐inserted ECM TS shows high reliability in both threshold voltage distribution (σ/µ = ≈6.58%) and endurance (>106 cycles). Furthermore, PtSe2‐inserted ECM TS‐based 2 × 2 cross‐bar array is proposed as AND and OR logic circuits. This study is expected to pave the way for the development of ECM TS for next‐generation electronic applications.

Postnatal care services in rural Zambia: a qualitative exploration of user, provider, and community perspectives on quality of care

BackgroundPostnatal care (PNC) is an important set of services offered to the mother and her newborn baby immediately after birth for the first six weeks to prevent maternal and neonatal complications and death. This qualitative study explored user and provider perspectives on quality of PNC services in the selected health facilities within the context of the Maternity Homes Access in Zambia project in the Saving Mothers Giving Life districts in rural Zambia.MethodsBetween October 2018 and February 2019, forty focus group discussions (FGDs) (n = 160 participants) and twelve in-depth interviews (IDIs) were conducted in four districts in Southern and Eastern provinces. FGDs comprised women who delivered within the last year, fathers, community elders, and volunteers. IDIs comprised health workers at facility, district, and provincial levels. Data were analysed using content analysis guided by the international quality of care domains derived from the World Health Organization quality of care framework. Findings were triangulated to understand perceptions.ResultsOverall, study participants perceived PNC services to be beneficial. Nevertheless, respondents had mixed feelings on the quality of PNC services and expressed a stark difference in their perception of factors affecting service quality. Service users described challenges arising from ineffective communication about the new PNC guidelines, and non-adherence of service providers to quality standards regarding respect, preservation of dignity and emotional support. Other factors were long waiting hours, small examination rooms providing inadequate privacy, and low levels of confidentiality. In contrast, service providers attributed poor service quality to various health system-related factors including low staffing levels, dysfunctional referral services, low supply of essential medicines, supplies, vaccines and equipment for optimal routine emergency obstetric and newborn care and management of complications.ConclusionThese findings highlight important intervention opportunities to improve quality of PNC services in Zambia through better communication and raising awareness on PNC guidelines, respect, preservation of dignity and emotional support to mothers. Interventions should also focus on addressing contextual health system challenges including staffing levels, supply chain for essential medicines and commodities, shortening waiting time, and ensuring functional referral system.

The thermal behavior and flame retardant performance of phase change material microcapsules with halloysite nanotube

Phase change material (PCM) has the potential to be added in coatings for energy-saving while the drawback of low thermal conductivity, poor thermal stability and flammability restrict its application. In this study, a novel halloysite nanotube (HNT) doped PCM (H-PCM) microcapsule was successfully prepared and applied in epoxy resin (EP) coatings (H-PCM-EP) to achieve temperature control. Many characteristics of the prepared PCM microcapsule were examined such as surface morphology, phase transformation performance and combustion data. The results indicated that the H-PCM microcapsule with a clear core-shell structure were successfully prepared. In comparison with the pristine PCM microcapsule, the H-PCM microcapsule had better thermostability and thermal conductivity. While the melting process of capric acid in H-PCM microcapsule advanced from 31.62 °C to 31.04 °C when compared with PCM microcapsule, which was considered as the bridge-like function of HNT. Moreover, the flammability and temperature control ability of H-PCM-EP were also investigated. The data of the peak heat release rate, total heat release, and total smoke release showed that the addition of HNT in PCM microcapsule can significantly reduce the influence of PCM in EP composites on fire hazards. Notably, the results of the small room model test and infrared thermal imager suggested that the application of H-PCM-EP can regulate inner room temperature and maintain a comfortable temperature range with less fluctuation. These properties will promote the application of the H-PCM microcapsule in temperature control coatings.

Urinary profiles of methoxyphenamine and its metabolite after inhalation of methoxyphenamine smoke in humans: aiming to distinguish between active and passive exposure

PurposeMethamphetamine (METH) is commonly abused through smoking. However, the lack of evidence regarding differences in urinary METH excretion after its active and passive inhalation has resulted in complications where the accused claims passive exposure. This study aimed to determine the differences in urinary excretion after active and passive inhalation of the drug, using methoxyphenamine (MPA) as a model for METH.MethodsBody temperature and locomotor activity were measured in mice as indicators of central nervous system toxicity. Six healthy adult male subjects were exposed to passive or active inhalation of MPA smoke in a small room, and urine samples were taken. MPA concentrations were measured using liquid chromatography–tandem mass spectrometry (LC–MS/MS).ResultsThere were no signs of toxicity in mice exposed to MPA smoke, ensuring the safety of the clinical study. Urinary MPA concentrations were significantly lower with passive inhalation compared with those of active inhalation. The maximum urinary MPA concentration in passive inhalation was 13.4 ng/mL, which was 1/60 of active inhalation with 800 ng/mL. The urinary excretion in passive inhalation until 24 h was 8.21 μg, which was 1/76 of active inhalation with 625 μg.ConclusionsSince METH and MPA are expected to be excreted similarly, urinary METH concentrations in passively exposed persons are expected to be lower than the cutoff value of the screening kit. If the urine screening test is positive, the suspect should be considered a METH user.Trial registration number: jRCTs031210604, registration date: Feb. 9, 2022.

Termoizolacioni premaz korišćenjem prirodnog kamena u prahu i epoksidnog kompozita za smanjenje sobne temperature

The ability of a roof to absorb heat is crucial for maintaining temperature stability within a room. Therefore, natural material composite coatings utilization offers a viable option for modern roof development. This research investigates how using natural stone mixed with epoxy, and applied as a coating on a galvalume surface, influences thermal conductivity and reduces room temperature. Temperature measurements were collected around a small room with a composite-coated roof, utilizing different types of rock in the composition. Thermocouples were placed 20 cm above the roof's surface, attached to the roofing composite, positioned beneath the galvalume layer, and within the small room. The results demonstrate a reduction in thermal conductivity and room temperature when natural stone powder is added to the roof. Experiments using composite coatings with various stone types exhibit varying degrees of room temperature reduction. Consequently, this research concludes that the unique properties of natural stone can effectively lower the thermal conductivity of roofs and decrease room temperature.

Enhancing displacement ventilation performance: Proposal of a new portable air purifying displacement ventilation unit

Displacement Ventilation (DV) has been known as an energy saving system as it relies on buoyancy force to draw hot air upwards to be displaced by cool air. The main strength of DV that recommends it nowadays is that a well-designed DV system prevents mixing of contaminants as they are dragged along the hot air upward flow leaving the occupied zone, breathing zone in particular, clean. However, the system’s effectiveness is lowered in large rooms due to design problem such as difficult balance between sufficient supply flow volume and low inlet velocity, furniture arrangement acting as obstacles, or room geometry. Hence, DV feasibility is limited to small and mid-size rooms. In order to expand the DV potential and applicability to all space types and sizes, this study proposes a portable DV air purifying unit. The unit is designed to be mobile consisting of air recycling unit with no duct connections which widens the range of use to cover a variety of indoor spaces as well as small to medium sized room. The unit has two main functions, one is reinforcing the temperature gradient as stratification crucial for DV, and the second is purifying recycled air. To investigate the effectiveness and feasibility of the proposed DV unit, block model calculations and CFD analysis were conducted. In a basic office room, multiple cases were calculated and assessed in terms of temperature distribution and stratification height. In addition, exhaled contaminants were simulated and the contaminant concentration was used as an indicator for the air quality. Observations on the proposed unit’s performance and design aspects were highlighted.