Improving efficiency of information measurement system of coal mine air gas protection

Purpose. Development of scientific approaches to creation of high-precision and high-speed optoelectronic measurement systems within the complex of air gas safety of coal mines by means of the developed and implemented methods and means of measurement systems efficiency improvement taking into account compensation of the effect of destabilizing factors. Methods. Experimental studies have been carried out in mine production conditions and laboratories on the physical models of information measurement systems using metrologically certified measuring instruments. Findings. It has been proposed to determine the efficiency of the developed information and measurement systems on the basis of the arithmetic mean of n groups and the geometric mean of the information data rate of m meters measuring mine atmosphere parameters in coal mines for each group separately. It has been found that the use of the developed information system measuring methane and dust concentration within the UTSSC increases data rate of mine air gas protection system by 16.5 bits/s. Originality. For the first time, logical design of information and measurement system of methane and dust concentration has been proposed and implemented, which, in contrast to the existing ones, is based on increasing accuracy and speed of measuring channels response to methane and dust concentration, which allowed to increase probability of detecting explosive situations from 0.90 to 0.98 and provide enhancement of mine air gas protection. Practical implications. The developed methods and techniques allowed to implement a number of projects for the mining industry: high-speed measurement system evaluating methane concentration in a mine complex of monitoring telephone communication and notification “SAT” (private company “Deyta Express”, Ukraine); measurement system of polydisperse dust concentration for unified telecommunication systems of supervisory control and automated management of mining machines and technological complexes “UTSSC” (State Enterprise “Petrovsky Plant of Mining Machinery”, Ukraine).Мета. Розробка наукових підходів до створення високоточних швидкодіючих оптоелектронних вимірювальних систем у складі комплексу забезпечення аерогазової безпеки шахт за рахунок використання запропонованих і реалізованих методів та засобів підвищення ефективності вимірювальних систем на основі обліку й компенсації впливу дестабілізуючих факторів. Методика. Експериментальні дослідження виконано у виробничих умовах шахт і в лабораторіях на фізичних моделях інформаційно-вимірювальних систем з використанням метрологічно-атестованих засобів вимірювань. Результати. Запропоновано визначати ефективність досліджуваної інформаційно-вимірювальної системи на основі середнього арифметичного n груп від середнього геометричних значень інформаційних пропускних спроможностей m вимірювачів параметрів рудничної атмосфери вугільних шахт за кожною групою окремо. Встановлено, що використання розробленої інформаційно-вимірювальної системи концентрації метану та пилу у складі УТАС підвищує пропускну спроможність системи аерогазового захисту шахт на 16.5 біт/с. Наукова новизна. Вперше запропоновано і реалізовано логічну побудову інформаційно-вимірювальної системи концентрації метану та пилу, яка, на відміну від існуючих, заснована на підвищенні точності та швидкодії вимірювальних каналів концентрації метану і пилу, що дозволило збільшити вірогідність виявлення вибухонебезпечних ситуацій з 0.90 до 0.98 та забезпечити зростання рівня аерогазового захисту шахт. Практична значимість. Розроблені методи і засоби дозволили реалізувати низку проектів для підприємств гірничої промисловості: швидкодіюча вимірювальна система концентрації метану для комплексу шахтного диспетчерського телефонного зв’язку та оповіщення “САТ” (Приватна компанія “Дейта Експрес”, Україна); вимірювальна система концентрації полідисперсного пилу для уніфікованої телекомунікаційної системи диспетчерського контролю та автоматизованого управління гірничими машинами і технологічними комплексами “УТАС” (Державне підприємство “Петровський завод вугільного машинобудування”, Україна).Цель. Разработка научных подходов к созданию высокоточных быстродействующих оптоэлектронных измерительных систем в составе комплекса обеспечения аэрогазовой безопасности шахт за счет использования предложенных и реализованных методов и средств повышения эффективности измерительных систем на основе учета и компенсации влияния дестабилизирующих факторов. Методика. Экспериментальные исследования выполнены в производственных условиях шахт и в лабораториях на физических моделях информационно-измерительных систем с использованием метрологически-аттестованных средств измерений. Результаты. Предложено определять эффективность исследуемой информационно-измерительной системы на основе среднего арифметического n групп среднего геометрических значений информационных пропускных способностей m измерителей параметров рудничной атмосферы угольных шахт по каждой группе отдельно. Установлено, что использование разработанной информационно-измерительной системы концентрации метана и пыли в составе УТАС повышает пропускную способность системы аэрогазового защиты шахт на 16.5 бит/с. Научная новизна. Впервые предложено и реализовано логическое построение информационно-измерительной системы концентрации метана и пыли, которая, в отличие от существующих, основана на повышении точности и быстродействия измерительных каналов концентрации метана и пыли, что позволило увеличить вероятность обнаружения взрывоопасных ситуаций с 0.90 до 0.98 и обеспечить рост уровня аэрогазовой защиты шахт. Практическая значимость. Разработанные методы и средства позволили реализовать ряд проектов для предприятий горной промышленности: быстродействующая измерительная система концентрации метана для комплекса шахтной диспетчерской телефонной связи и оповещения “САТ” (Частная компания “Дейта Экспресс”, Украина); измерительная система концентрации полидисперсной пыли для унифицированной телекоммуникационной системы диспетчерского контроля и автоматизированного управления горными машинами и технологическими комплексами “УТАС” (Государственное предприятие “Петровский завод угольного машиностроения”, Украина).This work would be impossible without the financial support of the Ministry of Education and Science of Ukraine during the execution of the project No 0115U002655 “Research and development of an experimental sample of optical meter of methane concentration for coal mines”. Additional financial support was provided during the implementation of the Inter-Regional Programme of the European Neighbourhood and Partnership Instrument Tempus VI on the project 544010 – TEMPUS – 1 – 2013 – 1 – DE – TEMPUS – JPHES “TATU: Trainings in Automation Technologies for Ukraine”. The authors express gratitude to the employees of the State Enterprise “Petrovsky Plant of Mining Machinery” and the private company “Deyta Express” for participating in creation of research sample meters of methane and dust concentration for coal mine conditions, as well as support in conducting research in industrial conditions

To Adopt Or Not To Adopt? The Transnational Adoption of International Financial Reporting Standards (IFRS) in Africa

The idea that policy diffusion can occur via two different mechanisms has gained attention in the realm of international accounting since the European Union’s adoption of International Financial Reporting Standards (IFRSs) in 2005. Proponents of classical economic approaches to policy adoption argue that countries adopting IFRS are motivated solely by the economic consequences of the standards from which they anticipate an improvement in information quality. Neo-institutional scholars argue, on the other hand, that institutional and social pressures from both internal and external sources propel actors to adopt the standards. While each narrative can independently explain IFRS adoption, they can also overlap, creating a pecking order effect in explaining IFRS adoption particularly in developing countries. In Africa, a majority of countries have not yet adopted IFRSs despite calls by international organizations to do so. The purpose of this dissertation project was to analyze the logics behind the diffusion and adoption of IFRSs in Africa and to develop an institutional explanation for the adoption or non-adoption of IFRS in selected African countries. The project investigates why many African countries resist adopting IFRSs, looking at the factors that foster or limit IFRS adoption and the role actors at transnational and local levels play. Methodologically, the project employs a qualitative comparative analytic approach with case studies of selected African countries. It compares the case of countries that have already adopted the standards following similar effects from the European Union and Countries have not yet adopted. It concludes that, although institutional economics play a crucial role in the adoption of IFRS in western countries, Neo-institutional arrangements such as institutional pressures of coercion, normative professional pressures coupled with the presence or absence of essential institutions to support adoption better explains IFRS adoption/non-adoption in Africa.Acknowledgement List of Tables List of Figures Abbreviations 1 Introduction 1.1 Problematizing IFRS Adoption 1.2 IFRS Adoption: Historical Background and Research Questions 1.3 The Argument 1.4 Structure of the Study 2 Theoretical Framing 2.1 What is Policy Diffusion? 2.2 Why Do Countries Adopt Similar Policies? 2.3 Economic Logic of Policy Diffusion 2.4 Neo-Institutionalism and Institutional Isomorphism 2.4.1 Coercive Isomorphism 2.4.2 Normative Isomorphism 2.4.3 Mimetic Isomorphism 2.4.4 The Logic of Appropriate Action 2.5 Conclusion 3 Locating International Accounting Standards 3.1 Rise of International Accounting Standards 3.2 Existing Research on IFRS Adoption by Nation States 3.3 Conceptualizing IFRS Adoption: When and how IFRS is adopted 3.4 The Role of Transnational Actors in IFRS Adoption Process 3.4.1 International Financial Institutions 3.4.2 Regional Economic Communities 3.4.3 International Professional Accounting Associations 3.4.4 Globally Active Accountancy Certification Providers 3.4.5 International Accounting Firms 3.5 The Role of National Actors in the IFRS Adoption Process 3.5.1 Central Banks 3.5.2 Securities and Exchange Commissions and Stock Exchanges 3.5.3 National Professional Accountancy Bodies 3.6 Overview of IFRS Adoption in Africa 3.7 Analytical Framework and Research Design 3.7.1 Analytical Framework 3.7.2 Research Design 3.7.3 Data Sources and Methodology 4 Reconstructing the Process of IFRS Adoption in Ghana 4.1 Introduction 4.2 Colonial Antecedents of Accounting and Auditing in the Gold Coast 4.3 Introducing Ghana National Accounting Standards (1993-2003) 4.4 Process leading to IFRS Adoption (2004-2008) 4.5 Neo-institutionalism at work: Arguing the case of IFRS adoption in Ghana 4.6 Conclusion 5 Reconstructing the Process of IFRS Adoption in Nigeria 5.1 Introduction 5.2 Colonial Antecedents of Accounting and Auditing in Nigeria 5.3 Introducing Nigerian Accounting Standards (1982-2011) 5.4 Processes leading to IFRS Adoption in Nigeria (2010-2012) 5.5 Neo-institutionalism at work: Arguing the case of IFRS adoption in Nigeria 5.6 Conclusion 6 Reconstructing Accounting Reforms in Cote d’Ivoire 6.1 Introduction 6.2 Colonial Contextualization of Accounting and Auditing in Cote d’Ivoire 6.3 The OCAM Accounting Plan (1947-1982) 6.4 Great Accounting Revolution in French West Africa (Pre-1993) 6.5 Dual Accounting Standards in West Africa (1991-2000) 6.6 Proliferation of Anglo-Saxon Accounting Standards in Cote d’Ivoire 6.7 Neo-institutional perspective of IFRS (Non) adoption in Cote d’Ivoire 6.8 Conclusion 7 Reconstructing Accounting Reforms in Liberia 7.1 Introduction 7.2 Colonial Historical Context of Accounting in Liberia (1933-1970s) 7.3 Accounting in Times of War (1980s-2003) 7.4 Accounting in Times of Peace (2003-2011) 7.5 Future of Accounting Standardization in Liberia (2011-2015) 7.6 Neo-institutional perspective of IFRS (Non) adoption in Liberia 7.7 Conclusion 8 Synthesis and Comparative Outlook: To Adopt or Not to Adopt IFRS? 8.1 Comparing IFRS Adopters in West Africa 8.2 Comparing IFRS Non-Adopters in West Africa 8.3 Comparing IFRS Adopters and Non-IFRS Adopters 8.4 Conclusion 9 Conclusion 9.1 Summary of Findings 9.2 Actors and their interests in IFRS adoption 9.3 Policy Implications Appendix Reference

Bisexual+ Women of Color and Microaffirmations

In the last decade, there has been an interest in exploring affirming identity factors for bisexual+ (bisexual, pansexual, queer, fluid, etc.) individuals that would promote positive mental wellbeing. However, there is a dearth in the current research that focuses on bisexual+ women of color and affirming factors unique to their intersecting racial/ethnic, sexual, and gender identities. By understanding what potential affirming factors, including bisexual microaffirmations, protect bisexual+ women of color from binegativity (bisexual specific discrimination), mental health professionals can provide and advocate for bisexual+ specific affirming care. This dissertation contains three studies: the first study explores how the experiences of binegativity and positive experiences of bisexuality predict social appearance anxiety (social anxiety around one’s appearance) for bisexual+ women of color; the second study explores how the experiences of binegativity and racial/ethnic experiences predict social appearance anxiety for bisexual+ women of color; and the third study explores the psychometric properties of the Bisexual Microaffirmation Scale: For Women (BMSFW) when used with a sample of bisexual+ women of color. Findings for the first study suggest that bisexual+ collective self-esteem is a protective factor for bisexual+ women of color when considering the relationship between bisexual microaggressions and social appearance anxiety. For the second study, findings suggest that racial/ethnic collective self-esteem is not a protective factor for bisexual+ women of color when considering the relationship between bisexual microaggressions and social appearance anxiety. Finally, findings from the third study suggested some convergent and discriminant validity of the BMSFW but also a different factor structure when used with this sample of bisexual+ women of color. Further findings, limitations, and implications for counselors, researchers, and other mental health professionals are also presented and discussed

INDICIa: a new distributed clustering protocol

Many data streaming applications produces massive amounts of data that must be processed in a distributed fashion due to the resource limitation of a single machine. We propose a distributed data stream clustering protocol. Theoretical analysis shows preliminary results about the quality of discovered clustering. In addition, we present results about the ability to reduce the time complexity respect to the centralized approach

The Evolving Nature of the Inside and Outside Sales Relationship: Cooperation and Conflict

Firms are increasingly turning to inside sales, salespeople working from a single or virtual location versus traveling to customers, because of the significant costs savings and improvements in communications technology. As a result, there is growing interaction between the inside and outside sales organizations. Through a series of interviews with inside and outside sale representatives, this research explores the evolving relationship between the two. The results of the interviews show that the sales responsibilities for inside and outside sales vary significantly across firms. Additionally, the research finds that personal relationships play a critical role in the success of the inside and outside sales relationship while overlapping goals and responsibilities can lead to conflict. Finally, the research shows that COVID-19 has changed the outside sales role so that it is taking on components of the inside sale function, such as virtual versus face-to-face meetings

Aproximaciones a la luz y el tiempo

El presente trabajo intenta reflexionar acerca de “el lenguaje fotográfico”, algunos antecedentes históricos, posturas teóricas; como así también distintas aplicaciones en el campo profesional y en el campo artístico contemporáneo. El material de esta presentación tendrá como objetivos el aportar a la comprensión de la problemática de dos ejes a desarrollar: la necesidad de la incorporación de la materia fotografía en la currícula del plan de estudios, ya sea como medio en la realización de otras técnicas o lenguajes, o como fin en sí mismo así como la influencia de este uso tecnológico en distintos campos de inserción como fuente de salida laboral. Para ello realizaré un breve recorrido por sus antecedentes históricos, los límites que el arte le ha impuesto en su transitar, capacidades y límites de la técnica, planteamientos teóricos que han colaborado a reflexionar sobre el medio, algunos antecedentes de la incorporación de la disciplina en el ámbito universitario, así como reflexiones de distintas personalidades del mundo de la fotografía a modo de fundamentar los objetivos. Su contenido forma parte de una investigación que actualmente se lleva a cabo en la Facultad de Bellas Artes de la UNLP, con integrantes de distintas disciplinas cuyo tema es “ Trayectorias educativas y laborales de jóvenes universitarios”, el mismo, se encuentra en una primera fase, relevamiento de material teórico, encuestas y entrevistas, etcétera. (Párrafo extraído del texto a modo de resumen)Lenguajes múltiplesFacultad de Bellas Arte