One or Two Statement Approach for the Income Statement of Czech Companies?

Purpose of the article: The article examines the IAS 1 revised that allows the company to choose between a reclassification of items by nature or by function (destination), it also provides two alternative presentations of the income statement: a single statement of comprehensive income or two statements, the first containing the components of net income, and the second that, starting from net income, shows the other components of expanded income. Methodology/methods: First we outline the principal theories of the statement of comprehensive income, secondly we concentrate the research to obtain the empirical data. The research is developed in the following steps: selection of the companies surveyed; selection of the documents to be analysed; election of the empirical aspects to be studied. Scientific aim: The aim of the research is to define which format has been adopted by companies listed on the Czech Republic Stock Exchange for the new Income Statement to be prepared according to the International Accounting Standards – IAS 1 revised in 2007. In particular, we examine the Consolidated Financial Statements 2010 published online. Findings: This article illustrates the two choices that have the companies to present items of net income, items of other comprehensive income and total comprehensive income: they can create one continuous statement of comprehensive income or two separate consecutive statements. Conclusions: The results show that the Czech financial statements have not a firms’ propensity to separate the section of the income statement in two statements rather than to integrate it into a single one, while the reclassification of the income statements privileges the reclassification by nature

Analysis of the South Slavic Scripts by Run-Length Features of the Image Texture

The paper proposes an algorithm for the script recognition based on the texture characteristics. The image texture is achieved by coding each letter with the equivalent script type (number code) according to its position in the text line. Each code is transformed into equivalent gray level pixel creating an 1-D image. Then, the image texture is subjected to the run-length analysis. This analysis extracts the run-length features, which are classified to make a distinction between the scripts under consideration. In the experiment, a custom oriented database is subject to the proposed algorithm. The database consists of some text documents written in Cyrillic, Latin and Glagolitic scripts. Furthermore, it is divided into training and test parts. The results of the experiment show that 3 out of 5 run-length features can be used for effective differentiation between the analyzed South Slavic scripts.Comment: 9 pages, 9 figures, In Electronics 2015, Elektronika IR Elektrotechnika, ISSN 1392-1215 (in press

Classification of the Extremely Low Frequency Magnetic Field Radiation Measurement from the Laptop Computers

The paper considers the level of the extremely low-frequency magnetic field, which is produced by laptop computers. The magnetic field, which is characterized by extremely low frequencies up to 300 Hz is measured due to its hazardous effects to the laptop user's health. The experiment consists of testing 13 different laptop computers in normal operation conditions. The measuring of the magnetic field is performed in the adjacent neighborhood of the laptop computers. The measured data are presented and then classified. The classification is performed by the K-Medians method in order to determine the critical positions of the laptop. At the end, the measured magnetic field values are compared with the critical values suggested by different safety standards. It is shown that some of the laptop computers emit a very strong magnetic field. Hence, they must be used with extreme caution.Comment: 14 pages, 9 figure

Reimagining Inclusive Excellence Planning

Emerson College has developed a strategy for implementing Inclusive Excellence (IE) based on the recommendations of the AAC&U by adapting it to Emerson College’s culture and environment. A key piece of this is the Inclusive Excellence Action Planning (IEAP) process that is used in departments to analyze their strengths and challenges and set goals for inclusive excellence. A guiding principle is to have as many staff and faculty as possible involved in the analysis and action planning stages of the IEAP. Within this framework department leaders are creating various models to involve people and set goals. This presentation will highlight the IE structure at Emerson and the IE Action Planning process and document, as well as how this process might be applied to other institutional initiatives and settings