Tabular Value Research Articles

بطاقة قیاس الأداء المتوازن کأداة لتقییم الإفصاح المحاسبی المحتوى تقاریر الأعمال المتکاملة

الملخص: هدف البحثلبيان أبعاد المحتوى المعلوماتي لتقاريرالأعمال المتکاملة وتناول الأبعاد والمؤشرات المقترحة لتعديل و تغيير أبعاد بطاقة قياس الأداء المتوازن لتطويرها بما تتناسب لتقييم الإفصاح المحاسبي لتعدد مداخل توصيل بالتقارير الأعمال المتکاملة, بعد تقسيم هذا المحتوى إلى عدة أبعاد أو جوانب لتقييم الإفصاح المحاسبي عن کل تقرير من تقارير الأعمال المتکاملة . ومن أهم نتائج البحث أنه يوجد جدل بشأن آلية إعداد ونشر تقارير الأعمال المتکاملة وجعلها تقارير لها صفة إلزامية فهي بحاجة لمزيد من الضوابط التنظيمية في مختلف البلدان حتى تکون تقارير الأعمال المتکاملة ذات ممارسات عالمية في جميع الشرکات المدرجة في البورصات في غضون السنوات المقبلة، کما توصلت الدراسة التطبيقية إلى عدة نتائج من أهمها قبول الفرض الرئيسي والذي ينص على أنه لا يوفر المحتوى المعلوماتي لتقارير الأعمال المتکاملة بيانات الإفصاح المالي وغيرالمالي التي تحقق منفعة کاملة لمستخدمي تلک المعلومات حيث تبين أن قيمة (کا2) المحسوبة أقل من القيمة الجدولية عند مستوى معنوية يبلغ (0.317)، وهو أکبر من مستوى (0.05). وتضمن البحث عدة توصيات من أهمها ضرورة وجود إلزام قانوني للشرکات بإعداد تقارير الأعمال المتکاملة توضح جميع الأبعاد خاصة البعد المالي وعوامل تحقيق الإستدامة وتعظيم القيمة، على أن تشترط هيئات سوق المال على الشرکات تقديم تقارير الأعمال المتکاملة کشرط تسجيل بالبورصة، بالإضافة إلى ضرورة إصدار معيار محاسبة خاص بتقارير الأعمال المتکاملة يتناسب مع الظروف الإجتماعية والإقتصادية والبيئية في الدول العربية وأن يأخذ في الحسبان تجارب الدول الرائدة في إصدار تقارير الأعمال المتکاملة مثل جنوب أفريقيا. Abstract: The research aimed to demonstrate dimensions information of integrated business reports and take all providing dimensions and indicators proposed to change dimensions Balanced Scorecard to develop them in a manner appropriate to evaluate accounting disclosure of integrated business reports content information transport entrance multiplayer, after dividing these content into several dimensions or aspects to evaluate disclosure for each integrated business report. The most important results of research is that, there is a debate about mechanism of preparing and publishing integrated business reports and making them mandatory. They need more regulatory regulations in different countries so that integrated business reports will have a global practice in all listed companies in coming years, Obtained results showed that, there are some important finding of which is acceptance of hypothesis of main study, which states that the information content of integrated business reports does not provide financial and non-financial disclosures that fully benefit users of that information. ( χ²) value was lower than tabular value at a significant level of (0.317), which is greater than level of (0.05).

Student-centered learning approach in teaching basic grammar

<p>The study determined the effect of student-centered learning approach in teaching basic grammar of the tenth-grade students. Specifically, this study sought answers to following questions: 1). How does the result of the pre-test compare to that of post-test of the control and experimental groups? 2). Is there any significant difference in the results of the test between the control and experimental groups? 3). What is student-centered teaching guide in basic grammar that can be developed based on the findings of the study? It was applied an experimental research design in this study. The result in the post-test of the control and experimental groups showed that the computed the T value of 3.03 was higher than the tabular value of 2.03, at the degree of freedom of 34, at 5% level of significance. This condition rejects the null hypothesis that there is no significant difference in the mean scores in the post-test of the control and experimental groups. The student-centered teaching guide enhanced the students’ writing skill in the basic grammar of the tenth-grade students in the experimental group<em>.</em><em></em></p>

Optical Elements: Effect of structural defects of aperiodic multilayer mirrors on the properties of reflected (sub)femtosecond pulses

The effect of structural defects (for example, of interlayer roughness, layer thickness fluctuations and departures of Mo film density from the tabular one) on the amplitude and phase of the complex reflection coefficient as well as on the amplitude and duration of reflected pulses is numerically studied by the example of a model aperiodic Mo/Si multilayer mirror intended for the compression of a chirped pulse with a spectrum lying in a 50 – 80 eV photon energy range. The departures of Mo film density from the tabular values and film thickness fluctuations are shown to exert the strongest effect on the amplitude and duration of the reflected pulses. The interlayer roughness has a comparable effect on the amplitude of the reflection coefficient, but its effect on the duration of reflected pulses is weaker. Even small film thickness fluctuations may give rise to additional reflected pulses of high intensity, which are delayed in time relative to the principal pulse. The Mo-film density in a Mo/Si mirror is shown to vary from 0.77 to 0.97 (in units of the tabular value for massive molybdenum) as the film thickness varies from 1.5 to 5.5 nm. We discuss the key problems that have to be solved in the development of the fabrication technology of multilayer mirrors with desired characteristics.

Impact assessment on the calculations range flight projectile approximation error analytic function tabular values drag air

The article provides impact assessment on the calculations range flight projectile approximation error analytics tabular values drag air. The results of calculations of relative error of the firing range by changing the function of drag air for the 122 mm howitzer D-30; reasonable demands for precision approach analytic function to the tabular value of the function drag air depending the accuracy of artillery range tables.

A Methodology to Link the Internal Heat Gains from Lighting to the Global Consumption for the Energy Certification of Buildings in Italy

This paper critically discusses the procedure prescribed by the Italian Technical Standards to account for the internal gains in the calculation of the energy performance indices for a building. This procedure is based on a tabular value set depending on the building usage only (e.g., 6 W/m2 for office buildings), independently of the site and of the controls for blinds and lighting systems. Instead, the paper proposes a new procedure, which relies on the lighting energy numerical indicator (LENI) according to the European Standard EN 15193:2007. Basically, the procedure consists of the following steps: 1) internal gains from lighting are calculated accounting for the integration between electric appliances and daylighting; 2) these gains are summed to the internal gains from occupants and appliances; 3) the global gains are used as input data to calculate the energy performance indices for an office building (for space heating, space cooling, and lighting consumption) following the Italian Technical Standards. The office building which was used as case-study is the Department of Energy of the Politecnico di Torino. This was assumed to be located both in Turin (northern Italy) and in Palermo (southern Italy). In the study, the use of a manual on/off switch and of a photodimming sensor was also compared. For each configuration, the single and the global energy performance indices were calculated comparing two approaches to calculate the internal gains (Italian standard vs. new proposed procedure): a shift of one energy class for the building energy label was observed depending on the approach, which was used

Influence of Vitroperm Content on the Energy Losses in Composite Materials Based on the Mixture of Two Ferromagnets

intra-particle from Eq. (2), whereby required values of R bulk are mentioned in Tab. I. and R is specific resistivity of iron in Somaloy – tabular value: 0.098 μ·m and specific resistivity of nanocrystalline VPM in the form of ribbon – tabular value: 1.2 μ·m. Particle diameters were obtained by SEM, whereby observed value for spherical particles of Somaloy is 120 μm. Flat irregular shaped particles of VPM with random orientation and dimensions 200x200x20 μm were abstracted by cubic form with edge 90 μm long. Division on the total energy losses Wtot (in J/m 3) 5 :  dc losses Wdc (area of dc hysteresis loop)  classical losses Wc (caused by the eddy currents induced by changing magnetic flux)  inter-particle eddy currents (for non-perfect insulated particles) [5, 6]:

Writing Proficiency Program of Freshmen Students in Bohol Island State University Clarin, Bohol

Learning to write well is keeping a balanced diet. Toward this end, we sampled 250 freshmen students in Bohol Island State University, Clarin, Bohol, to determine their writing proficiency in identifying and revising sentences with structural slips, basis for a proposed Writing Proficiency Program. Descriptive correlational survey method, with interview and observation techniques, was used. As instrument, questionnaire with 1-hour item test revealed their profile and writing drawbacks. Manifested much difficulty was in identifying wordy sentences (91.52%) and stringy (97.40%) in transformation. Although they were proficient (2.68) in identification, but poor (3.28) in transformation. Chi-square contingency test showed significant result where the computed t-value (2.892) was greater than the tabular value (1.98). This implies that the hardest the sentence errors to identify, the hardest for them also to transform. Consequently, a designed 11-session Writing Proficiency Program is in order. This will address not only to this institution but throughout the other 5 campuses of BISU System. When approved by the Board of Regents, this becomes a graduation requirement for all students. Passers will receive Certificate of Merits. For its sustainability, such program shall be managed by competent language professorsand competent heads of offices who would be de-loaded and afforded honoraria. Keywords - Education, sentence structural slips, survey and test, Bohol, Philippines

Effect of an Error in the Forward Difference based tabular values of the Rate of Enzymatic Reaction based Mathematical Functions

In this research paper, we explained the effect of an error in the tabular values of substrate concentration, enzyme concentration and temperature with the rate of enzymatic reaction. All values are in interval. These values are obtained by mathematical functions of the rate of enzymatic reaction. Mathematical functions show that the concentration of substrate is the limiting factor, as the substrate concentration increases, the Enzyme reaction rate increases. Assuming a sufficient concentration of substrate is available, increasing Enzyme concentration will increase the rate of enzymatic reaction. Temperature, concentration of substrate and concentration of enzyme are increased the rate of enzymatic reaction at a limit which is called optimum limit. We take these values in tabular form with forward difference and added an error in the tabular values of substrate concentration, enzyme concentration and temperature with the rate of enzymatic reaction. Tabular values show the erroneous values. There are changes in tabular values. The effect of an error goes increasing with the succession. The coefficients of ? are the binomial coefficients with alternating signs. In various difference columns of the difference table, the algebraic sum of the error is zero. The maximum error occurs in the same line as the erroneous tabular value. This is show the effect of tabular values of substrate concentration, enzyme concentration and temperature with the rate of enzymatic reaction.

A Method for Ranking Non-Linear Qualitative Decision Preferences using Copulas

This paper addresses the problem of option ranking in qualitative evaluation models. Current approaches make the assumptions that when qualitative data are suitably mapped into discrete quantitative ones, they form monotone or closely linear tabular value functions. Although the power of using monotone and linear functions to model decision maker’s preferences is impressive, there are many cases when they fail to successfully model non-linear decision preferences. Therefore, the authors propose a new method for ranking discrete non-linear decision maker preferences based on copula functions. Copulas are functions that capture the non-linear dependences among random variables. Hence each attribute is considered as a random variable. The variables are nested into hierarchical copula structures to determine the non-linear dependences among all attributes at hand. The obtained copula structure is used for obtaining regression function and consequently for option ranking. The application of the method is presented on two examples.

Evaluation and comparison of castability between an indigenous and imported Ni-Cr alloy

Since 1907 casting restorations have been in use in dentistry. Numerous companies have been manufacturing and marketing base metal alloys. Gold was a major component of casting alloys. But alloys with less than 65% gold tarnished easily and the increase in cost of gold post-1970s lead to the revival of base metal alloys such as nickel-chromium and cobalt-chromium alloys which were in use since 1930s. This study was conducted to evaluate and compare the castability between an indigenous alloy and an imported alloy, as imported base metal alloys are considered to be expensive for fabrication of crowns and bridges. This study was conducted to evaluate and compare the castability (for the accurate fabrication of crowns and bridges) between an indigenous base metal alloy-Non-ferrous Materials Technology Development Centre (NFTDC), Hyderabad (Alloy A) -and an imported base metal alloys (Alloy B). Castability measurement was obtained by counting the number of completely formed line segments surrounding the 81 squares in the pattern and later calculating the percentage values. The percentage obtained was taken as the castability value for a particular base metal alloy. The percentage of castability was determined by counting only the number of completely cast segments in a perfect casting (81 × 2 = 162), and then multiplying the resulting fraction by 100 to give the percentage completeness. The Student t-test was used. When the castability of alloys A and B was compared, the calculated value was less than the tabular value (1.171 < 2.048) leading to the conclusion that castability between alloys A and B is insignificant. Therefore we conclude that both the alloys have the same castability. Using the above-mentioned materials and following the method to test castability, we were able to derive favorable results. As the results were satisfactory, we can conclude that the castability of the indigenous alloy is on par with the imported alloy.

The Association Between –Market Risk Disclosure Reporting And Firm Risk: The Impact Of SEC FRR No. 48

SEC FRR No. 48 requires that all firms report their market risk exposures using one or more of three alternative formats for disclosure: tabular format, sensitivity analysis, or Value at Risk (VaR). In this paper we examine how the method chosen affects a firm’s risk as measured by total risk, the cost of equity, and firm specific risk. We find that firms using VaR have higher total risk and firm specific risk than firms using sensitivity analysis. Conversely, firms employing tabular disclosure generally have lower but not statistically significant lower total risk, cost of equity, and firm specific risk than firms using sensitivity.

Reliability of internal prediction/estimation and its application. I. Adaptive action selection reflecting reliability of value function

This article proposes an adaptive action-selection method for a model-free reinforcement learning system, based on the concept of the ‘reliability of internal prediction/estimation’. This concept is realized using an internal variable, called the Reliability Index (RI), which estimates the accuracy of the internal estimator. We define this index for a value function of a temporal difference learning system and substitute it for the temperature parameter of the Boltzmann action-selection rule. Accordingly, the weight of exploratory actions adaptively changes depending on the uncertainty of the prediction. We use this idea for tabular and weighted-sum type value functions. Moreover, we use the RI to adjust the learning coefficient in addition to the temperature parameter, meaning that the reliability becomes a general basis for meta-learning. Numerical experiments were performed to examine the behavior of the proposed method. The RI-based Q-learning system demonstrated its features when the adaptive learning coefficient and large RI-discount rate (which indicate how the RI values of future states are reflected in the RI value of the current state) were introduced. Statistical tests confirmed that the algorithm spent more time exploring in the initial phase of learning, but accelerated learning from the midpoint of learning. It is also shown that the proposed method does not work well with the actor-critic models. The limitations of the proposed method and its relationship to relevant research are discussed.

There is more than one way to solve a problem: Evaluating a learning environment that supports the development of children's multiplication skills

Interpretation of the nature of mathematical understanding has changed recently. These changes have prompted calls for different instructional methods in the primary classroom. COPPERS is a mathematical learning environment which explores how such goals should be implemented computationally. Two experiments have examined how system components have advanced children's understanding that multiplication problems can have many different correct solutions. Different numbers of decompositions, learner's choice of strategy and feedback in either tabular or place value representations were all found to significantly affect learning. Theoretical interpretations of these results are considered in terms of Vygotskian approaches to scaffolding learning and current research on external representations.

Replacement of Forage or Concentrate with Combinations of Soyhulls, Sodium Bicarbonate, or Fat for Lactating Dairy Cows1,2

A lactation study was performed from wk 4 to 19 of lactation to evaluate the ability of soyhulls with or without 1% sodium bicarbonate to replace corn silage and the ability of soyhulls, roasted soybeans, and rumen-inert fat to replace concentrate. All diets contained similar concentrations of NEL (tabular value), CP, and degradable protein. When forage NDF was reduced to 62.5% of total dietary NDF (32 to 36% NDF, depending on analytical method) with soyhulls, milk production and total tract nutrient digestibility were unaffected. Addition of sodium bicarbonate to the soyhull diet reduced milk production, but other production aspects were similar. As evaluated using body condition scoring, cows fed soyhulls with buffer appeared to lose less condition before the trial and to recondition earlier and more during the trial than did those fed soyhulls without buffer, which explains differences in milk production. Buffer did not increase digestibility of OM and NDF, perhaps because the high rate of passage of soyhulls limited digestibility more than did ruminal pH. Replacement of concentrate with soyhulls and fat tended to increase milk and FCM production, resulting in improved efficiency of milk production. However, fat fed to cows reduced the percentage of milk protein. As evaluated during the last 4 wk of a 6-wk posttreatment period, fat fed to cows had no residual effects on any production aspect measured.

The Doppler interpretation of Ro/mer’s method

Ro/mer’s method for the determination of the speed of light, based on the observation of the immersions and emersions of Jupiter’s satellites, can be interpreted in the spirit of the Doppler effect. Although this statement appears to be plausible, textbooks very seldom adopt this point of view. Granted the tabular value of the satellite’s period, this interpretation permits one to determine the speed of light in about a week, as contrasted to half a year in the original method. It is suggested to include the measurement as a student experiment in the optics curriculum. Results of actual observations are given.

Feeding value of ensiled high-moisture maize grain with cob for growing-finishing pigs

Addition of maize cobs to maize grain before ensiling increases its crude fibre content and decreases its digestible energy content for the growing-finishing pig. In 7 trials, 10 silages with 50–100% of the cob were compared with control silages without cobs. Diets containing silage and soya-bean meal were given in restricted amounts to growing-finishing pigs, to provide, for all the diets of one trial, either the same daily feed intake or the same growth rate. The presence of cobs in the silage caused an increase in feed-conversion ratio that was proportional to the quantity of cob and to the crude fibre content of the silage. If dietary energy content is inversely proportional to the observed feed-conversion ratio, then the energy content of ensiled maize grain with cobs can be estimated from a tabular value for the energy content of grain ensiled alone. The following significant negative relationship was found between estimated digestible energy values (DE) and crude fibre (CF) content of the silages: DE (MJ kg −1 DM) = 17.54 − 0.0454 CF (g kg −1 DM) ( n = 21; r = −0.93).

Replacement of Life Insurance: Its Regulation and Current Activity

The issue of replacement of life insurance policies long has been shrouded by hostile emotions against those engaging in such activity. However, many replacements are advantageous for the policyowner, and current replacement regulations possibly have been barriers to legitimate replacement activity. The paper is divided into sections describing the history of constraints on replacement activity, the status of current replacement regulation, the results of an investigation by the Wisconsin Insurance Department of its own replacement regulation, and a proposal for a new regulation emphasizing a variation of the interest-adjusted cost comparison format. The National Association of Insurance Commissioners (NAIC) [6] defines the replacement of life insurance as any transaction where new life insurance is purchased and the agent knows that existing life insurance has been or is to be: lapsed, surrendered, converted into paid-up insurance, continued as extended term insurance or another form of non-forfeiture benefit, converted to otherwise reduce the amount of existing life insurance or its duration, reissued in such a manner that over 50 percent of the tabular cash value is released on the existing policy, assigned as collateral to a loan, or any transaction where an amount over 50 percent of the tabular cash value is borrowed. A priori few compelling reasons exist to presume that a replacement is necessarily disadvantageous to the policyowner. However, the replacement of a policy which is caused by misrepresentation or incomplete comparison (termed twisting) should be the object of regulatory prohibitions. Unfortunately, an effort to combat twisting often has resulted in barriers to legitimate replacement activity. In this paper the history of regulatory constraints is traced from its origin in the early 1900's to the promulgation of the Model Life Insurance Replacement Regulation by the NAIC in 1970. The more important deviations from the model bill which have been enacted by the states are reviewed. The results of a study of the characteristics of replacement activity William C. Scheel, Ph.D., CPCU, is Associate Professor of Finance in the University of Connecticut-Storrs. Dr. Scheel is a frequent contributor to this Journal and serves as an Assistant Editor. Jack L. VanDerhei is a Huebner Fellow at the University of Pennsylvania. He holds the MBA degree.

Iterative maximum-likelihood estimation of the parameters of normal populations from singly and doubly censored samples

In Table 5, on page 211, the tabular value of AV(μ^) for q1 = 0.0 and q2 = 0.9 should read 0.890, not 0.089. On page 207, on line 1, changes1 to r1; on line 2, change μ to μ^ in the expression for σ^⁠; on line 4, change §5 to §4. The following paper, of which we were not aware at the time our paper was published, should be added to the list of references: ISIDA, M. & TAGAMI, S. (1959). The bias and precision in the maximum likelihood estimation of the parameters of normal populations from singly truncated sample. Rep. Statist. Appl. Res. Un. Japan. Sci. Engrs 6, 105–10. The authors of that paper also conducted a Monte Carlo study and reached conclusions quite similar to ours, the main differences being that (1) their study was restricted to the case of single censoring from above, while ours considered both single and double censoring, and (2) they studied estimates μ^⁠, σ^⁠, and μ^|σ⁠, but not σ^|μ⁠, while we dealt with all four of these.

SKIN REACTIONS AND TISSUE HETEROGENEITY IN ELECTRON BEAM THERAPY. I. CLINICAL EXPERIENCE.

The purpose of this paper is twofold: (a) to provide skin tolerance tables for electron beam therapy and (b) to evaluate the clinical significance of alterations in the electron beam depth dose produced by nonhomogeneous tissues. Although the electron beam was first used to treat patients almost fifteen years ago, a review of the literature has not provided tables which correlate the degree of skin reaction with dose, time, area, and anatomical location such as Paterson recorded for kilovoltage radiation in 1948 (10). In the published clinical papers, the alteration of dose distribution by the interposition of bone or air spaces in the path of the beam has not been emphasized as an important factor in treatment planning with electrons. Skin Reactions One of the first studies of the response of human skin to electrons was that of Haas et al. (5, 6) in a comparison of 17 Mev electrons versus 200 kv x rays. They established that a higher exposure dose of electrons was required to produce the same degree of erythema. From these doses of kilovoltage x rays and electrons, a relative biological effectiveness (RBE) of between 0.63 and 0.69 for electrons was calculated. This suggests that the skin-sparing effect of electrons is dependent upon a biologic difference between the two types of ionizing radiation and does not consider a build-up factor for high-energy electrons. Analysis of the collected case material from centers using the electron beam in Switzerland (13, 16), England (1, 14), and the United States (2, 7, 9, 15) offers a wide range of doses for the production of significant skin reactions. Heavy dry desquamations or moist reactions which healed in two to four weeks are described for a spectrum of doses from 3,400 rads in seventeen days to 9,500 rads in thirty-seven days with energy ranges from 8 to 40 Mev. Anatomical location of treatment field and field size have not in general been provided in the reports, and their possible influence on the degree of skin reaction has not been explored. Paterson observed that the tolerance of skin to kilovoltage radiation varies with the size of the area and the volume of tissue irradiated, the site, and the vascularity of the parts treated. The tolerance decreases as the area of irradiation increases. Correlating these factors with total dose and time, Paterson constructed tables of skin tolerance. In the treatment of the average patient with 250 kv radiation, a moist but rapidly healing reaction could be anticipated if the upper range tabular value was selected as the skin dose of radiation to be administered. The importance of anatomical location was also observed at the Curie Foundation where a decreasing order of skin tolerance was noted from the lateral face down to the chest wall.

Values of the magnetic elements at the observatories of the United States Coast and Geodetic Survey at the time of the solar eclipse of May 29, 1919

In order to supply data for a comparison of the magnetic condition of the Earth within and outside the eclipse belt at the time of the solar eclipse of May 29, 1919, values of the declination, horizontal intensity and vertical intensity have been derived from the magnetograms of the five magnetic observatories of the United States Coast and Geodetic Survey for every five minutes of the period from 10h to 16h30m Greenwich mean time. In reading the ordinates a graphical integration was made, so that a tabular value is approximately the average value for the 5‐minute period of which the tabular time is in the middle.Tables are given showing the diurnal variation of the magnetic elements for selected quiet days: May 29 to June 7 for Puerto Rico, Cheltenham and Sitka; May 28–30, June 1–7 for Tucson; May 27–31 for declination and vertical intensity, and May 8, 16, 29, 30, 31 for horizontal intensity for Honolulu. A plus sign indicates eastward deflection of the north end of the needle, or increasing intensity.