This study examines the variables affecting the decision to adopt IFRS standard by seventy-eight emerging market economy (43 adopting IFRS and 35 non-adopting) over the period 2006-2014. The results of the study are primarily an exploratory process framework for the implementation of IFRS standard changes and secondarily a set of variables seen as affecting the IFRS standard change implementation process in emerging countries. Key variables include the following twelve variables:culture (Anglo-Saxon), political system, educational system, legal environment, economic growth,privatisation, foreign direct investment, firm size, liquidity, and cost of equity capital, audit quality (Big 4) and transparency. Finally the main limitations of this study are outlined and opportunities for future research are discussed, particularly in relation to this study’s findings about the requirement to reconsider the usefulness of the relationship between accounting practices and framework adoption of IFRS by emerging countries.

he facial colliculus is an elevated area located on the dorsal pons in the floor of the 4th ventricle. It is produced by the nucleus of the abducens nerve and the flexure of the facial nerve around it. Any lesion involving the abducens nucleus cause the disorder of internuclear ophthalmoplegia (INO) which is characterized by ipsilateral adduction deficit and the preservation of abduction of the contralateral eye when the patient tries to look in the contralateral direction. Isolated infarction of facial colliculus effecting abducens nucleus is very rare [1].

The subject of missing values in databases and how to handle them has received very little attention in the statistics and data mining literature1, 2, 3 and even less, if any at all, in the marketing literature. The usual attitude of practitioners is ‘we’ll just have to ignore records with missing values’. On the other hand, a few very advanced theoretical solutions have been developed, some of which have been applied, particularly to clinical trials data. These solutions can only be applied to small databases, not to the very large databases held by many companies on their customers. This paper describes a new method for imputing missing values in such very large databases. Two particular features of the method are that it can handle all combinations of variable type (continuous, ordinal and categorical) and that all the missing values in the database are imputed in one run of the software. It is based on the k-nearest neighbours method, a well known method in data mining. The paper concludes by presenting the results of a study of this method when used to impute the missing values in a real set of data. This paper is only concerned with ‘missing’ data, i.e. data that are not known but which have real values. It does not address the problem of ‘empty’ data, i.e. data that are not known but which cannot have real values.

E-learning (EL) is widely used in school and other organizations all over the world, because of difficulties in math skills (Remembering , understanding , application). There have not been any major surveys in the Yemen Public Primary School (YPPS) in that regard. This is the driving question behind this research: What is the effectiveness and usefulness of using e-learning approach in teaching the fraction math course for students of level 5 in the republic of Yemen on (Remembering , understanding , application) skills ? In this study, an experimental group of (30) students studying a course using e-learning approach. The control group (30) students they studying a course traditional learning, experimental design approach were used. The students’ achievement was examined between two groups. The research results proved that there is a significant increase in gain in achievement, The EL has achieved efficiency greater than traditional learning in (Remembering, understanding, application) skills.

The subject matter of this article is to examine some of the anti-dumping cases against the Saudi Arabian petrochemical products by the European Union (EU), Turkey and India. The repetition of having anti-dumping cases against these products has raised a question about the reasons behind this scenario as well as the impact of such cases on these products and the whole Saudi Arabian petrochemical sector. There is a strong link between having cheap raw materials in this sector and anti-dumping cases, since Saudi Arabia is one of the largest oil producer and reserve in the world. Moreover, Saudi Arabia needs to establish a realistic and practicable competition polices inside its market in the context of these products. Yet, Saudi Arabian government still owns the majority of the petrochemicals industries, which makes these products target for the anti-dumping cases abroad.

Background: The risk of malnutrition in patients with COPD increases the length of hospital stay, early readmission rates and poorer prognosis. Malnutrition is a significant problem in COPD and often goes undetected and often untreated. Many patients with COPD suffer with poor dietary intake and consequently reduced muscle mass. Aim & Objective: To evaluate the effect of duration of disease and malnutrition in patients with COPD. Material And Methods: Ten patients with COPD both male and female) aged 30-50 yrs were recruited in this study. After getting informed consent the subjects were instructed to fill the questionnaire for the history related to our study. The subjects Body Mass Index (BMI Kg/m2), Body surface area, Duration of Disease, Skinfold thickness (Caliper), Calories intake, and Pulmonary function tests (RMS Polyrite) were evaluated. Results: A significant individual patients variation was observed in our study. The mean BMI of the patients was ( 23.45±6.34) found to be reduced than normal. Duration of the disease (2yrs-28yrs) was negatively correlated with BMI, Free Fat Mass, Calorie intake and Expiratory Flow Rates (55%-65% pred). By using skinfold thickness (Biceps, Triceps, Sub scapular, Waist, Knee, Calf) Free Fat Mass was calculated. Conclusion: Being an inflammatory disease COPD involves with lungs and affect other body tissues like bones and muscles, these are known as co morbidities. Diet and nutritional intake are important in COPD because they help to combat some of these co morbidities. So nutrition is an important therapy in the management of patients with COPD.

In recent years a new type of experiments are changing the way that biologists and other specialists analyze many problems. These are called high throughput experiments and the main difference with those that were performed some years ago is mainly in the quantity of the data obtained from them. Thanks to the technology known generically as microarrays, it is possible to study nowadays in a single experiment the behavior of all the genes of an organism under different conditions. The data generated by these experiments may consist from thousands to millions of variables and they pose many challenges to the scientists who have to analyze them. Many of these are of statistical nature and will be the center of this review. There are many types of microarrays which have been developed to answer different biological questions and some of them will be explained later. For the sake of simplicity we start with the most well known ones: expression microarrays.

Creating a highly performing Small and Medium Enterprise (SME) sector is the central focus of many developing countries, but contrary to the expectations, most of SMEs in South Asia face many constraints such as policy inertia, misplaced government priorities, lack of infrastructure facilities, inappropriate technology, and lack of information and lags clearly behind their western counterparts. This situation in volatile environmental conditions has mounted much pressure on the key human agency of the entities and bottlenecked the flow of contribution to the economies. In the face of such constraints, efficacious and resilient entrepreneurs are more likely to ensure their survival amid tremendous rate of failures communal to these countries. It is therefore crucial to understand how more efficacious SME entrepreneurs perform in their operations. This paper investigates the effect of the dimensions of entrepreneurial self-efficacy on the performance of SME entrepreneurs. The study in a sample of 350 small scale hotel and restaurants in Sri Lankan SME sector proved good fit of the proposed structural equation model to the observed data confirming that more efficacious entrepreneurs are highly performing and bouncing back in constrained environments.

Objective: The purpose of this study is to achieve beneficial treatment outcomes for severe intractable epilepsy patients using neurophysiologically guided stereotactic multitarget surgery. Material and methods: Ninety-three patients (64 men, mean age 25 y (SD – 11 y, range 6-57 y), mean duration of illness 18 y (range 3-36 y) underwent multitarget stereotactic cryosurgery guided by pre- and intraoperative depth electrode (stereoelectroencephalography – SEEG) evaluation. Multiple unilateral and bilateral amygdalatomies, partial anterior and total hippocampotomies, cingulotomies, fornicotomies, CM and DM thalamotomies, postero-medial hypothalamic, Forel- H-tomies, and fasciculus uncinatus lesions in individual combinations were performed according to SEEG findings. Results: The SEEG studies revealed the existence of complexly organized multistructural epileptic systems in cases of long-standing severe intractable epilepsy. Engel’s (1993) Class I outcome was achieved in 51%, worthwhile improvement (Classes II-III) was observed in 28% and no worthwhile improvement (Class IV) was observed in 21% of all patients. Remarkable normalization of the psycho-emotional state was achieved for patients with pre-surgical behavioral problems. No seizure, or cognitive, or memory states worsening was observed in this cohort of patients. The followup for seizures and behavioral abnormalities was up to10 years.Conclusion: Multitarget electrophysiologically guided stereotactic surgery can have a beneficial effect on seizure frequency and severity, and normalize psycho-emotional state and behavior in long-standing intractable epilepsy patients. We did not postsurgical decline in cognitive domain of our patients, and the benefits of seizure control using this technique, im our opinion,outweigh possible risk of cognitive decline.

Supply chains have expanded rapidly over the decades, with the aim to increase productivity, lower costs and fulfil demands in emerging markets. The increasing complexity in a supply chain hinders visibility and consequently reduces one’s control over the process. Cases of disruption such as the ones faced by Ericsson have shown that a risk event occurring at one point of the supply chain can greatly affect other members, when the disruption is not properly controlled. Complexity and disintegration are emerging as major challenges in supply-chain risk management. It has become more difficult to identify risks as supply-chain operations have fallen into the hands of outside service providers, and are therefore less visible. The risks, their identification and impact depend on the position of the companies in the chain, and on the level of analysis they can carry out. . Supply chain management thus faces a pressing need to maintain the expected yields of the system in risk situations. This work provides a review of definitions and classifications of types of risk; a holistic view of risk assessment and management is taken here. This project aims to analyse how supply chain risks could be effectively managed. This is done firstly by positioning the research agenda in Supply chain Risk Management (SCRM).Then, methods for effective management of supply chain risk are identified and analysed.