Особенности учета расходов и доходов, и их влияние на финансовый результат деятельности субъекта хозяйствования

Основная цель статьи - раскрыть специфику отражения на счетах бухгалтерского учета расходов, доходов и определить их влияние на формирование финансового результата от операционной, финансовой или инвестиционной деятельности.Основна мета статті - розкрити специфіку віддзеркалення на рахунках бухгалтерського обліку витрат, доходів і визначити їх вплив на формування фінансового результату від операційної, фінансової або інвестиційної діяльності

Comparing and optimizing land use classification in a Himalayan area using parametric and non parametric approaches

Supervised classification is one of important tasks in remote sensing image interpretation, in which the image pixels are classified to various predefined land use/land cover classes based on the spectral reflectance values in different bands. In reality some classes may have very close spectral reflectance values that overlap in the feature space. This produces spectral confusion among the classes and results in inaccurate classified images. To remove such spectral confusion one requires extra spectral and spatial knowledge. This paper presents a decision tree classifier approach to extract knowledge from spatial data in the form of classification rules. The extracted knowledge was used for improving the classification accuracy. The results of this study also indicate that the knowledge extracted from this approach can solve the problem of spectral confusion to some extent. The results were compared with the maximum likelihood classification. It was found that the overall accuracy of the classification improved by approximately 10 percent. In this study, the effects of the cardinality i.e. variations in training data set size on the accuracy of the decision tree classifier was also studied. Results indicate that the classification accuracy increases with training data set size but up to a certain limit

DEVELOPMENT OF WEBGIS BASED REAL TIME ROAD TRAFFIC INFORMATION SYSTEM

Abstract. Rapid increase in road traffic density results into a serious problem of Traffic Congestion (TC) in cities. During peaks hours TC is very high and hence public search least congested path for their journeys in order to minimize ravel time and hence transportation cost. In this study, a new empirical model was developed to estimate congestion levels using real time road Traffic Parameters (TPs) such as vehicle density, speed, class and vehicle-to-vehicle (V2V) gap. These real time road TPs were collected using latest generation Inductive Loop Detector (ILD) technology. Further, a WebGIS based Road Traffic Information System (RTIS) for Dehradun city was developed for real time TD analyses and visualisation. This RTIS is very useful for public and user departments for planning and decision making processes. No other such system is available in India, which handles multiple traffic parameters simultaneously to provide solution of day-to-day problems. Document type: Articl

Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study

Summary Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male. Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3). Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries; p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11], p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20 [1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65 [0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality. Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome, middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger than 5 years by 2030

Optimal land use/cover classification using remote sensing imagery for hydrological modelling in a Himalayan watershed

Land use/cover is an important watershed surface characteristic that affects surface runoff and erosion. Many of the available hydrological models divide the watershed into Hydrological Response Units (HRU), which are spatial units with expected similar hydrological behaviours. The division into HRU's requires good-quality spatial data on land use/cover. This paper presents different approaches to attain an optimal land use/cover map based on remote sensing imagery for a Himalayan watershed in northern India. First digital classifications using maximum likelihood classifier (MLC) and a decision tree classifier were applied. The results obtained from the decision tree were better and even improved after post classification sorting. But the obtained land use/cover map was not sufficient for the delineation of HRUs, since the agricultural land use/cover class did not discriminate between the two major crops in the area i.e. paddy and maize. Therefore we adopted a visual classification approach using optical data alone and also fused with ENVISAT ASAR data. This second step with detailed classification system resulted into better classification accuracy within the 'agricultural land' class which will be further combined with topography and soil type to derive HRU's for physically-based hydrological modelling

Role of Maximum Entropy and Citizen Science to Study Habitat Suitability of Jacobin Cuckoo in Different Climate Change Scenarios

Recent advancements in spatial modelling and mapping methods have opened up new horizons for monitoring the migration of bird species, which have been altered due to the climate change. The rise of citizen science has also aided the spatiotemporal data collection with associated attributes. The biodiversity data from citizen observatories can be employed in machine learning algorithms for predicting suitable environmental conditions for species’ survival and their future migration behaviours. In this study, different environmental variables effective in birds’ migrations were analysed, and their habitat suitability was assessed for future understanding of their responses in different climate change scenarios. The Jacobin cuckoo (Clamator jacobinus) was selected as the subject species, since their arrival to India has been traditionally considered as a sign for the start of the Indian monsoon season. For suitability predictions in current and future scenarios, maximum entropy (Maxent) modelling was carried out with environmental variables and species occurrences observed in India and Africa. For modelling, the correlation test was performed on the environmental variables (bioclimatic, precipitation, minimum temperature, maximum temperature, precipitation, wind and elevation). The results showed that precipitation-related variables played a significant role in suitability, and through reclassified habitat suitability maps, it was observed that the suitable areas of India and Africa might decrease in future climatic scenarios (SSPs 2.6, 4.5, 7.0 and 8.5) of 2030 and 2050. In addition, the suitability and unsuitability areas were calculated (in km2) to observe the subtle changes in the ecosystem. Such climate change studies can support biodiversity research and improve the agricultural economy