SMALL AND MEDIUM-SIZED ENTITIES BETWEEN THE ACCRUAL BASIS OF ACCOUNTING AND CASH ACCOUNTING

Should revenue be recognized when generated or when ultimately collected by a company? Should expenses be recognized when incurred or when finally paid? The answers to these questions vary and are dependent or whether a entities employs the cash or accrual basis of accounting. The cash basis of accounting focuses on the cash flows connected with revenue and expenses. But the cash basis of accounting is criticized as not being in accord with economic reality. The accrual basis of accounting overcomes the chief limitation of the cash basis – a possible mismatch of revenue and expenses.Cash accounting, accrual bassis of accounting, IFRS Project,financial statements, cash-flow

Weakly-supervised deepfake localization in diffusion-generated images

The remarkable generative capabilities of denoising diffusion models have raised new concerns regarding the authenticity of the images we see every day on the Internet. However, the vast majority of existing deepfake detection models are tested against previous generative approaches (e.g. GAN) and usually provide only a "fake" or "real" label per image. We believe a more informative output would be to augment the per-image label with a localization map indicating which regions of the input have been manipulated. To this end, we frame this task as a weakly-supervised localization problem and identify three main categories of methods (based on either explanations, local scores or attention), which we compare on an equal footing by using the Xception network as the common backbone architecture. We provide a careful analysis of all the main factors that parameterize the design space: choice of method, type of supervision, dataset and generator used in the creation of manipulated images; our study is enabled by constructing datasets in which only one of the components is varied. Our results show that weakly-supervised localization is attainable, with the best performing detection method (based on local scores) being less sensitive to the looser supervision than to the mismatch in terms of dataset or generator.Comment: Accepted at WACV'2

How My Favorite Tool Supporting OCL Must Look Like

At this time, to decide on which tool supporting OCL to use, is a difficult task. This is influenced by a number of objective factors, including: the user's needs, knowledge of existing tools, knowledge of the Object Constraint Language and of the various possibilities of using it. Today, each tool maker states about implementing new features compared with the existent tools; moreover, different tools return different results when evaluating identical OCL specifications in the same context. A reason of this state of facts is due to the concepts which are incomplete or ambiguous specified in the standard. Therefore, before describing the criteria proposed for assessing tools supporting OCL, the following topics are examined: features that distinguish OCL within the modeling languages family, some aspects incomplet or ambiguous described in the OCL specification, main functionalities that a tool supporting OCL should implement, the universe of tools supporting OCL. In the end, five representative tools are characterized with respect to the functionalities proposed to be implemented by an ideal tool

Underactive bladder - an underestimated entity

Introduction. The concept of underactive bladder is relatively new. Currently there is no generally accepted definition of this pathology. Diagnosis depends on urodynamic findings, and symptoms are usually rare and intricated with the symptoms of other urinary pathology. Matherials and methods. This review examines the current literature on underactive bladder regarding pathology, definition, diagnosis, current guidelines, and any further potential medical developments. Conclusions. Underactive bladder is a poorly understood pathologic condition. Only since 2002 has there been any consensus regarding the definition. The diagnosis relies only on urodynamics; clinical diagnosis is a challenge even for a consultant; and treatment does not seem to alleviate much of the suffering. This disease remains underrecognized and undertreated. More research is needed to identify less invasive diagnosis tools and treatment for this pathology

First trimester combined screening for fetal aneuploidies enhanced with additional ultrasound markers: an 8-year prospective study

Objectives: To describe our screening population and audit of the performance of first-trimester screening for Down syndrome, based on a combined test, enhanced with additional ultrasound markers, over the whole period of the study. Material and methods: We performed a prospective study from 2009 to 2016, which included 1358 singleton fetuses with a crown-rump length of 45–84 mm. The risk of aneuploidy was calculated using nuchal translucency, fetal heart rate (FHR), and additional markers, such as nasal bone (NB), tricuspid flow (TF) and ductus venosus (DV), combined with maternal serum free β-human chorionic gonadotropin (fβ-hCG) and pregnancy-associated plasma protein-A (PAPP-A). Results: 87% of patients were evaluated using all the additional ultrasound markers and 97% of patients were assessed using at least two markers, in any combination. 70.5% of patients were also evaluated using maternal serum biochemistry. The most common risk calculation used nuchal translucency, FHR, all additional ultrasound markers, fβ-hCG and PAPP-A in 851 (62.7%) of cases. The adjusted risk of trisomy 21 was greater than 1:100 in 65 (4.8%) women. Of these patients, 58 (87.7%) chose to have an invasive test. There were 24 aneuploid fetuses (1.7%); and from these we identified 12 (50%) trisomy 21, 6 (25%) sex chromosome anomalies, with the remainder being triploidy and trisomy 18/13. The combined test detected 11 of the 12 cases as having trisomy 21, with a first trimester detection rate of 91.7%. 39 fetuses (2.8%) had various types of structural anomalies. Conclusions: The combined test enhanced with all additional ultrasound markers did not show any substantial improvement in T21 detection rate, when compared with using only one of the additional markers

A Cone Beam Computed Tomography Study Among Dental Residents Based on a Questionnaire

Objectives: The aim of our study was to analyse the utility of the CBCT systems among the dental residents form the Dental University of TarguMures. Material and methods: We conducted an anonymous survey using a questionnaire that included 11 questions. All the 55 participants from all dental specialties studied at the Dental University Center Targu-Mures. The completed questionnaires were collected the results were evaluated and statistically analyzed using chi-square test. Results: Most residents have learnt about the CBCT during the university studied by participating at different radio-imagistic courses outside the curriculum. Only 33 (60%) residents recommend daily a CBCT for supporting their diagnosis most of them being oral surgeons and 7 (12.72%) of them occasionally recommend between 1 and 5 CBCTs a month. Conclusions: The CBCT system used as an imagistic evaluation in all dental specialties is essential and the advantages can be found in the accuracy of establishing a correct diagnosis, creating a treatment plan and results evaluation

Interpersonal behaviors questionnaire in sport: psychometric analysis with romanian professional athletes

Building upon self-determination theory, our objective in this research was to adapt and analyze psychometrically the Interpersonal Behaviors Questionnaire (IBQ) in sport. Our participants were 642 professional athletes (55.14% men, M age = 22.81) who completed an online survey measuring their perception of coaching behaviors, need satisfaction, need frustration, and motivation. The results showed a good fit for the 24-item IBQ with a six-factor correlated model (χ2/ df = 4.178; CFI = .925; TLI = .912; SRMR = .048; RMSEA = .070), and we obtained evidence supporting its convergent and discriminant validity. The analyses also underpinned measurement invariance across gender, age, and sport, and confirmed good reliability. Criterion validity was met by positive associations of autonomy-supportive, competence-supportive, and relatedness-supportive behaviors with need satisfaction and autonomous motivation; and of autonomy-thwarting, competence-thwarting and relatedness-thwarting behaviors with need frustration, controlled motivation and amotivation. The adapted IBQ can be applied to the assessment of professional Romanian athletes’ perceptions of need-supportive and need-thwarting coaching behaviors

REDUCING THE ENERGY CONSUMPTION OF SYSTEMS WITH THE INTEGRATED CIRCUIT TI 430FR2433

The Texas Instruments microcontrollers in the MSP 430 series offer four ways to save power in operation in such a way as to allow for consistent reduction of the electricity consumed. Code Composer Studio programming environment also provides support in making low-power applications. In addition to these, the MSP430FR2433 microcontroller with ferroelectric RAM allows data to be stored even in the absence of power voltage. In view of these properties of the microcontroller, a data logger application has been developed to monitor the quality of the environment in a building. Given that the MSP430FR2433 microcontroller can process both analog and numerical signals, the device monitors the temperature, humidity, carbon dioxide concentration and amount of light present in the enclosure. Thanks to energy-saving mechanisms and the possibility of keeping information for an indefinite period without the need for energy consumption, the ambient quality monitoring device can operate for a long time in places without energy resources. The device has also been tested with good results for autonomous operation using solar energy and has also been used to determine the energy performance of buildings