State-owned companies reporting on financial risk in the annual report and the notes: How do the characteristics of the companies affect their reporting practices?

Denne studien omhandler hvordan statlig eide selskaper omtaler finansiell risiko i årsberetning og noter. Studiens hovedproblemstilling: Statlig eide selskapers rapportering om finansiell risiko i årsberetningen og notene: Hvordan påvirker egenskaper ved selskapene rapporteringspraksis? For å svare på problemstillingen er det også nødvendig å undersøke hvordan statlig eide selskaper rapporterer om finansiell risiko i årsberetningen og noter. Dette utgjør studiens underproblemstilling. Lovkravet for omtale av finansiell risiko i årsberetning og noter fremgår av rskl. § 3-3a, 6. ledd. NRS 16 Årsberetning gir en utfyllende beskrivelse av finansiell risiko. Populasjonen er statlig eide selskaper, altså selskaper hvor staten har direkte eierinteresser. Denne populasjonen er valgt ut fordi staten både har rollen som eier, lovgiver, klage- og tilsynsorgan. Utvalget på 31 selskaper er valgt tilfeldig med utgangspunkt i statens eierberetning. Undersøkelsen er basert på selskapenes årsberetning og noter til for året 2013. Deskriptiv analyse viser at mange selskaper ikke følger alle lovkravene i rskl. § 3-3a 6. ledd. Dette samsvarer med tidligere forskning, som viser at selskaper rapporterer om finansiell risiko i varierende grad (Pedersen, 2012; PWC, 2014). De deskriptive dataene indikerer også at selskapene rapporterer spesifikk, narrativ og positiv informasjon, i større grad enn generell, monetær/kvantitativ og nøytral/negativ informasjon. For å besvare hovedproblemstillingen er tidligere forskning, samt teori om legitimitet og isomorfisme lagt til grunn. Informasjon om egenskapene ved selskapene som størrelse, bransje, børsnotering, formål, eierdepartement, statens eierprosent og revisor er hentet fra statens eierberetning. Av de 7 variablene er det kun egenskapen bransje som synes å ha positiv samvariasjon på rapporteringspraksis. Dette stemmer med tidligere forskning vedrørende rapportering av samfunnsansvar i årsrapporten (Adams, 2002; Fifka, 2013). Det synes som om både selskapene og kontrollmyndighetene ikke oppfatter lovkravene som veldig streng, eller at det generelt er for lite kunnskap om finansiell risiko.Engelsk: This study explores how state owned companies reports on financial risk in their annual report and notes. The main question in this thesis: State owned companies reporting on financial risk in the annual report and the notes: How do the company characteristics affect their reporting practices? To answer this question it is also necessary to examine how state-owned companies report on financial risk in the annual report and notes. This will therefore be a subquestion in this thesis. The legal requirement for discussion of financial risk in the annual report and notes is stated in the Accounting Act § 3-3a, 6th paragraph. NRS 16 Annual report provides a detailed description of financial risk. The population is state-owned companies, which are companies where the state has direct interests. This population is chosen because of the state's both role of owner, legislator, appeal body and supervisery body. The 31 companies are selected randomly from The State Ownership Report. The survey is based on the companies' annual report and notes for the year 2013. Descriptive analysis shows that many companies do not follow all legal requirements in Accounting Act § 3-3a 6. paragraph. This corresponds with previous studies which shows that companies report on financial risks in varying degrees (Pedersen, 2012; PWC, 2014). The descriptive data also indicate that companies report on specific, narrative and positive information, to a greater extent than general, monetary/quantitative and neutral/negative information. To answer the research question previous studies and theory of legitimacy and isomorphism are used. Information about the characteristics of companies like size, industry, IPO, purpose, owner ministry, state ownership percentage and auditors are drawn from the State Ownership Report. Of the 7 variables, only the variable of industry seems to have positive correlation on reporting practices. This agrees with previous research regarding CSR reporting in the annual report (Adams, 2002; Fifka, 2013). It seems that both the companies and supervisory do not perceive legal requirements as very strict, or that there is insufficient knowledge about financial risks

Effective Feature Extraction Method for SVM-Based Profiled Attacks

Nowadays, one of the most powerful side channel attacks (SCA) is profiled attack. Machine learning algorithms, for example support vector machine, are currently used for improving the effectiveness of the attack. One issue when using SVM-based profiled attack is extracting points of interest, or features from power traces. So far, studies in SCA domain have selected the points of interest (POIs) from the raw power trace for the classifiers. Our work proposes a novel method for finding POIs that based on the combining variational mode decomposition (VMD) and Gram-Schmidt orthogonalization (GSO). That is, VMD is used to decompose the power traces into sub-signals (modes) of different frequencies and POIs selection process based on GSO is conducted on these sub-signals. As a result, the selected POIs are used for SVM classifier to conduct profiled attack. This attack method outperforms other profiled attacks in the same attack scenario. Experiments were performed on a trace data set collected from the Atmega8515 smart card run on the side channel evaluation board Sakura-G/W and the data set of DPA contest v4 to verify the effectiveness of our method in reducing number of power traces for the attacks, especially with noisy power traces

COMPARISION OF THREE DIGESTION METHODS FOR SOIL ARSENIC DETERMINATION. APPLICATION FOR HO CHI MINH CITY SOIL ARSENIC ANALYSIS

Joint Research on Environmental Science and Technology for the Eart

Genre interference in the process of foreign language speaking training

This article is devoted to a study of speech genre competence formation in technical students studying foreign language (English or Russian as a foreign). Correlations of terms of speech genre theory and types of speech genre classification are the subject of this work; the need to form speech genre competence as a component of communicative competence during the educational process is substantiated. The authors suppose that during the process of learning a foreign language, processes not only of phonetic, grammar and lexical, but also of genre interference are observed. On the basis of a «genre» experiment, material types of deviations from genre forms were classified, a hypothesis for the reasons for deviation was developed, comparison study of speech product in foreign (non-native) and native language, was carried out. Conclusion on significant interfering influence of native language on formation of speech genre competence of secondary linguistic identity was drawn

Management and monitoring of air and water pollution by using GIS technology: Research article

The need for a green clean living environment is increasing today, with the boom of the socioeconomic development, educational level. However, the environmental pollution becomes an alerted global issue due to the large amount of wastes discharged making this need to be not easily met at the moment. Greenhouse gas emission mainly from energy, transport and agricultural land use is causing climate change because of their long atmospheric lifetime and trapping the heat in the atmosphere. Harmful effects and damages caused by environment pollution and climate change are unpredictable. It was reported that every year millions of people die because of fine particles when exposing to air pollution and other millions die from water-born diseases. Management and monitoring of air and water pollution by using GIS technology is an effective method. The measured data can be obtained continuously, quickly and accurately at stations in any regions even with complex terrain. This helps reduce the required number of employees, manage automatically and continuously a large number of data.Ngày nay nhu cầu về một môi trường sống xanh, sạch đang gia tăng, với sự bùng nổ của phát triển kinh tế - xã hội và trình độ dân trí. Tuy nhiên, ô nhiễm môi trường đang trở thành một vấn đề cảnh báo toàn cầu do số lượng lớn các chất thải được xả ra môi trường làm cho nhu cầu này không dễ dàng được đáp ứng tại thời điểm này. Phát thải khí nhà kính chủ yếu là từ sử dụng năng lượng, giao thông vận tải và đất nông nghiệp đang gây ra biến đổi khí hậu vì thời gian tồn tại của cúng dài và giữ nhiệt trong khí quyển. Các ảnh hưởng xấu và thiệt hại gây ra bởi ô nhiễm môi trường và biến đổi khí hậu là không thể đoán trước. Thông tin báo cáo chỉ ra rằng mỗi năm có hàng triệu người chết vì hít các hạt bụi mịn khi tiếp xúc với ô nhiễm không khí; và hàng triệu người khác chết vì bệnh do nước sinh ra. Quản lý và giám sát ô nhiễm không khí và nước bằng cách sử dụng công nghệ GIS là một phương pháp hiệu quả. Các dữ liệu đo có thể được lấy liên tục, nhanh chóng và chính xác tại các trạm ở bất kể khu vực nào, ngay cả nơi có địa hình phức tạp. Điều này giúp làm giảm số lượng lao động cần thiết, quản lý tự động và liên tục một số lượng lớn dữ liệu

Overall viscoelastic properties of 2D and two-phase periodic composites constituted of elliptical and rectangular heterogeneities

International audienceThis paper presents analytical solutions for the effective rheological viscoelastic properties of 2D periodic structures. The solutions, based on Fourier series analysis, are derived first in the Laplace-Carson (LC) space for different inclusion shapes (rectangle or ellipse) and arrangements. The effective results are obtained in the form of rational functions of the LC transform variable. Two inversion methods are used to find the relaxation behavior. The first one is based on the exact inverse of the LC transform while the second approximates the overall behavior by using a Standard Linear Solid model, which yields very simple analytical formulas for the coefficients entering the constitutive equations. Results of the two methods are compared in the case of an application to real materials

CHARACTERIZATION AND MITIGATION OF VIETNAM COASTAL HAZARDS FOR SUSTAINABLE DEVELOPMENT

Joint Research on Environmental Science and Technology for the Eart

Genre Interference in the Process of Foreign Language Speaking Training

This article is devoted to a study of speech genre competence formation in technical students studying foreign language (English or Russian as a foreign). Correlations of terms of speech genre theory and types of speech genre classification are the subject of this work; the need to form speech genre competence as a component of communicative competence during the educational process is substantiated. The authors suppose that during the process of learning a foreign language, processes not only of phonetic, grammar and lexical, but also of genre interference are observed. On the basis of a "genre" experiment, material types of deviations from genre forms were classified, a hypothesis for the reasons for deviation was developed, comparison study of speech product in foreign (non-native) and native language, was carried out. Conclusion on significant interfering influence of native language on formation of speech genre competence of secondary linguistic identity was drawn

Deployment and validation of an AI system for detecting abnormal chest radiographs in clinical settings

BackgroundThe purpose of this paper is to demonstrate a mechanism for deploying and validating an AI-based system for detecting abnormalities on chest X-ray scans at the Phu Tho General Hospital, Vietnam. We aim to investigate the performance of the system in real-world clinical settings and compare its effectiveness to the in-lab performance.MethodThe AI system was directly integrated into the Hospital's Picture Archiving and Communication System (PACS) after being trained on a fixed annotated dataset from other sources. The system's performance was prospectively measured by matching and comparing the AI results with the radiology reports of 6,285 chest X-ray examinations extracted from the Hospital Information System (HIS) over the last 2 months of 2020. The normal/abnormal status of a radiology report was determined by a set of rules and served as the ground truth.ResultsOur system achieves an F1 score—the harmonic average of the recall and the precision—of 0.653 (95% CI 0.635, 0.671) for detecting any abnormalities on chest X-rays. This corresponds to an accuracy of 79.6%, a sensitivity of 68.6%, and a specificity of 83.9%.ConclusionsComputer-Aided Diagnosis (CAD) systems for chest radiographs using artificial intelligence (AI) have recently shown great potential as a second opinion for radiologists. However, the performances of such systems were mostly evaluated on a fixed dataset in a retrospective manner and, thus, far from the real performances in clinical practice. Despite a significant drop from the in-lab performance, our result establishes a reasonable level of confidence in applying such a system in real-life situations