Context-freeness of the languages of Schützenberger automata of HNN-extensions of finite inverse semigroups

We prove that the Schützenberger graph of any element of the HNN-extension of a finite inverse semigroup S with respect to its standard presentation is a context-free graph in the sense of [11], showing that the language L recognized by this automaton is context-free. Finally we explicitly construct the grammar generating L, and from this fact we show that the word problem for an HNN-extension of a finite inverse semigroup S is decidable and lies in the complexity class of polynomial time problems

PREDVIĐANJE BUDUĆIH OPERATIVNIH NOVČANIH TOKOVA U JORDANSKIM POSLOVNIM BANKAMA KORISTEĆI RAČUNOVODSTVENU FER VRIJEDNOST

The aim of this paper is to examine the ability of fair value accounting data to predict future operating cash flows up to three years ahead in Jordanian commercial banks, as well as to test whether there are significant differences among banks according to their size with regard to the ability of fair value accounting to predict cash flows. Multiple linear regression method is used to analyze the financial data of the study population, which consist of (13) Jordanian commercial Banks for the period (2005-2014). The study sample is the same as the study population. The fair value financial assets and liabilities are used in (3) models. The first model contains net financial assets; the second model includes total financial assets and total financial liabilities; and the third model contains the detailed components of financial assets and liabilities. The study concludes that fair value accounting data (through net financial assets, through total financial assets and total financial liabilities, and through items of financial assets and financial liabilities) have a statistically significant predictive ability in predicting future operating cash flows of Jordanian commercial banks for three subsequent years. The results also show that there are no statistically significant differences among Jordanian commercial banks according to their size with regard to the ability of fair value accounting to predict future operating cash flows up to three years ahead. Nevertheless, the predictive ability is greater for largesized banks. This study recommends maintaining the continuity of applying fair value accounting by Jordanian commercial banks, and following any updates related to fair value accounting in the IFRS.Cilj ovog rada je ispitati sposobnost fer vrijednosti računovodstvenih podataka u predviđanju budućih operativnih novčanih tokova, do tri godine unaprijed, u jordanskim poslovnim bankama, kao i testirati postoje li značajne razlike među bankama prema njihovoj veličini, s obzirom na sposobnost fer vrijednosti računovodstvenih podataka u predviđanju novčanih tokova. Za analizu financijskih podataka koristi se metoda višestruke linearne regresije na populaciji ispitanika koja se sastoji od (13) jordanskih poslovnih banaka za razdoblje (2005.-2014.). Uzorak istraživanja jednak je populaciji ispitanika. Fer vrijednost financijske imovine i obveza koristi se u (3) modela. Prvi model sastoji se od neto financijske imovine; drugi model uključuje ukupnu financijsku imovinu i ukupne financijske obveze; dok treći model sadrži detaljne komponente financijske imovine i obveza. Studijom se zaključuje da fer vrijednosti računovodstvenih podataka (kroz neto financijsku imovinu, kroz ukupnu financijsku imovinu i ukupne financijske obveze te kroz stavke financijske imovine i financijskih obveza) imaju statistički značajnu sposobnost predviđanja budućih operativnih novčanih tokova jordanskih poslovnih banaka za tri naredne godine. Rezultati također pokazuju kako nema statistički značajnih razlika među jordanskim poslovnim bankama prema njihovoj veličini, u kontekstu sposobnosti fer vrijednosti računovodstvenih podataka u previđanju budućih operativnih novčanih tokova do tri godine unaprijed. Ipak, sposobnost previđanja je veća za velike banke. Studija preporuča održavanje kontinuiteta primjene računovodstva fer vrijednosti u jordanskim poslovnim bankama, kao i praćenje svih dopuna povezanih s računovodstvom fer vrijednosti u MSFI

تأثير متطلبات الرقابة الداخلية على ربحية الشركات المساهمة الفلسطينية قطاع البنوك الفلسطينية

This research aims to investigate the compliance of Palestinian shareholding companies with the requirements of internal control and the effect of the compliance of the shareholding companies with the requirements of the internal control standard on their profitability. A questionnaire was used to collect data about the compliance with internal control requirements to achieve the research goal. The researcher uses the qualitative data analysis methods. The researcher used the statistical package for the Social Science (SPSS) for analyzing the data. The results of study revealed the degree of compliance with all components of internal control is very high, and the effect of internal control on profitability is significant and positive. The study reach to certain recommendations: The managers of all shareholding companies should develop the internal control system to maximize the well-being of their entities. The management should publish all policies such as integrity and morale and announce it as a part of his mission to enhance the control environment culture. The auditing association should coordinate with Palestinian stock exchange to cooperate to issue anew rules related to internal audit and this rules should audited by external auditor to make sure this rules are implemented.يهدف البحث الى معرفة مدى تأثير متطلبات الرقابة الداخلية على ربحية الشركات المساهمة الفلسطينية. قام الباحث بمراجعة الادبيات الخاصة والدراسات السابقة لتحديد الاطار النظري لهذه الدراسة ولغرض الوصول للنتائج استخدم الباحث المنهج الوصفي التحليلي وتم تصميم الدراسة ولقد استخدم الباحث برنامج التحليل الاحصائي (SPSS). ولقد توصلت الرسالة الي عدة نتائج وكان أبرزها وجود علاقة إيجابية بين متطلبات الرقابة الداخلية وربحية الشركات المساهمة الفلسطينية ولقد اوصت الدراسة بالتالي: على الشركات ان تعمل على تطوير نظام الرقابة الداخلية الخاص بها من أجل تطوير كينونة الشركة وقدراتها وتصبح أكثر فاعلية. على الإدارات ان تنشر السياسات الخاصة بالشركة ومبادئ الاخلاق والنزاهة وتعلن انها جزء من لوائحها ورسالتها الداخلية لتعزيز ثقافة البيئة الرقابية. على إدارة سوق فلسطين للأوراق المالية(البورصة) التعاون مع نقابات وجمعيات التدقيق لإصدار قوانين خاصة بالرقابة وتوظيف مدقق خارجي للتأكد من قيام الكيانات بتطبيق هذه القوانين

دراسة الموجات المنحرفة والدوامات في البلازما الممغنطة لشريحة في وجود بيتا منخفضة لطاقة الايونات المحددة

The derivation of reduced nonlinear fluid equations for the description of drift wave turbulence and vortices in low beta confinement, systems with magnetic shear is considered, where the effects associated with trapped particles could be neglected. In the present work, a set of reduced equations governing the slab-type ion temperature gradient driven mode in a shear magnetized plasma with low frequency, is derived which is generalization of the two fluid equations. With the use the model, equations are derived for the drift instabilities from the electrostatic two-fluid equations. The electrical resistivity included in the system that allows the dynamics of both the collisionless ion temperature gradient driven instability and the collisional drift wave instability of plasma. The model equations was used extensively in earlier nonlinear studies and the research developed it as appropriate limits of the model equations derived in the present work, where the effects of sheared velocity flows in the equilibrium plasma. The compressible two fluid equations are considered when fluctuation of magnetic field and electron temperature are ignored. It is also assumed that the mode is localized on a particular magnetic field line, typical frequency and growth rate of the model, which are much smaller than the ion cyclotron frequency. The dispersion relation of the slab-type ion temperature gradient driven mode is obtained for both collisionless and collisional drift waves in sheared magnetic fields of plasma. This illustrates that the strong magnetic shear has a stabilizing effect on the collisionless ion temperature gradient drift instability, which is not shown in collisional drift instability

Undecidability of the word problem for Yamamura’s HNN-extension under nice conditions

The solvability of the word problem for Yamamura’s HNN-extensions [ S; A1, A2; φ] has been proved in some particular cases. However, we show that, contrary to the group case, the word problem for [ S; A1A2; φ] is undecidable even if we consider S to have finite R-classes, A1 and A2 to be free inverse subsemigroups of finite rank and with zero, and φ, φ- 1 to be computable

Financial punishments in islamic dealings with special reference to 'AQD Bay' AL-SALAM

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Internet of Things: A Survey on Enabling Technologies, Protocols, and Applications

This paper provides an overview of the Internet of Things (IoT) with emphasis on enabling technologies, protocols, and application issues. The IoT is enabled by the latest developments in RFID, smart sensors, communication technologies, and Internet protocols. The basic premise is to have smart sensors collaborate directly without human involvement to deliver a new class of applications. The current revolution in Internet, mobile, and machine-to-machine (M2M) technologies can be seen as the first phase of the IoT. In the coming years, the IoT is expected to bridge diverse technologies to enable new applications by connecting physical objects together in support of intelligent decision making. This paper starts by providing a horizontal overview of the IoT. Then, we give an overview of some technical details that pertain to the IoT enabling technologies, protocols, and applications. Compared to other survey papers in the field, our objective is to provide a more thorough summary of the most relevant protocols and application issues to enable researchers and application developers to get up to speed quickly on how the different protocols fit together to deliver desired functionalities without having to go through RFCs and the standards specifications. We also provide an overview of some of the key IoT challenges presented in the recent literature and provide a summary of related research work. Moreover, we explore the relation between the IoT and other emerging technologies including big data analytics and cloud and fog computing. We also present the need for better horizontal integration among IoT services. Finally, we present detailed service use-cases to illustrate how the different protocols presented in the paper fit together to deliver desired IoT services.Scopus2-s2.0-8494108524