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A Quick Guide to Impact of COVID 19 on Financial Reporting
No full textcoronavirus (COVID-19) has been rightly described as an unprecedented human, economic and financial crisis facing the world. This pandemic has resulted in widespread economic uncertainty and disruption of businesses.
COVID-19 has and will have far reaching implications on financial reporting. These circumstances would potentially present entities with several challenges when preparing their financial statements for year/quarter ended 31 March 2020. This book, covers some of the key financial reporting implications that companies need to consider and also, possible approaches that may be considered while dealing with the same up-keeping in view of the business objectives, financial covenants and the accounting standards.
The key aspects impacted by COVID-19 for financial reporting are: asset impairment; inventory valuations and write downs; revenue recognition; debt covenants and debt servicing; foreign exchange accounting and losses/gains due to extreme volatility; litigation resulting from contractual defaults, invocation of force majeure clauses and potential exposure; insurance claims for losses during shutdown period or loss of lives; and going concern.
The companies shall ensure that they provide sufficient disclosures in the notes to the financial statements with information about the entity that\u27s useful to existing and potential investors, creditors, lenders, and other stakeholders. This book highlights the existing financial reporting requirements under Companies (Indian Accounting Standards) Rules, 2015 and Companies (Accounting Standards) Rules, 2006 that should be considered when addressing the financial effects of COVID 19 while preparing annual financial statements and possible audit approaches that can be considered relevant.
The role of auditors at this stage would be under increased scrutiny as the auditors have a public interest obligation to complete the audit work in accordance with professional standards and ethics requirements. Under the current circumstances, auditors must recognise that the manner in which they conducted the audits in the past may need significant modification to address the challenges and uncertainties arising out of the impact of COVID-19. Additionally, irrespective of the challenges and uncertainties, there should not be any dilution in the reporting or non-compliance with the auditing standards in carrying out the audits.
This book is an attempt to cover the requirements of the accounting standards and auditing standards, with illustrative examples and COVID-19 related extracts from published financial statements of companies
Seismic Structural Health Monitoring : From Theory to Successful Applications
No full textThis book includes a collection of state-of-the-art contributions addressing both theoretical developments in, and successful applications of, seismic structural health monitoring (S2HM). Over the past few decades, Seismic SHM has expanded considerably, due to the growing demand among various stakeholders (owners, managers and engineering professionals) and researchers. The discipline has matured in the process, as can be seen by the number of S2HM systems currently installed worldwide. Furthermore, the responses recorded by S2HM systems hold great potential, both with regard to the management of emergency situations and to ordinary maintenance needs.
The book’s 17 chapters, prepared by leading international experts, are divided into four major sections. The first comprises six chapters describing the specific requirements of S2HM systems for different types of civil structures and infrastructures (buildings, bridges, cultural heritage, dams, structures with base isolation devices) and for monitoring different phenomena (e.g. soil-structure interaction and excessive drift). The second section describes available methods and computational tools for data processing, while the third is dedicated to hardware and software tools for S2HM. In the book’s closing section, five chapters report on state-of-the-art applications of S2HM around the world
Proceedings of the 4th Brazilian Technology Symposium (BTSym\u2718): Emerging Trends and Challenges in Technology
No full textThis book presents the Proceedings of The 4th Brazilian Technology Symposium (BTSym\u2718). Part I of the book discusses current technological issues on Systems Engineering, Mathematics and Physical Sciences, such as the Transmission Line, Protein-modified mortars, Electromagnetic Properties, Clock Domains, Chebyshev Polynomials, Satellite Control Systems, Hough Transform, Watershed Transform, Blood Smear Images, Toxoplasma Gondi, Operation System Developments, MIMO Systems, Geothermal-Photovoltaic Energy Systems, Mineral Flotation Application, CMOS Techniques, Frameworks Developments, Physiological Parameters Applications, Brain Computer Interface, Artificial Neural Networks, Computational Vision, Security Applications, FPGA Applications, IoT, Residential Automation, Data Acquisition, Industry 4.0, Cyber-Physical Systems, Digital Image Processing, Patters Recognition, Machine Learning, Photocatalytic Process, Physical-chemical analysis, Smoothing Filters, Frequency Synthesizers, Voltage Controlled Ring Oscillator, Difference Amplifier, Photocatalysis and Photodegradation. Part II of the book discusses current technological issues on Human, Smart and Sustainable Future of Cities, such as the Digital Transformation, Data Science, Hydrothermal Dispatch, Project Knowledge Transfer, Immunization Programs, Efficiency and Predictive Methods, PMBOK Applications, Logistics Process, IoT, Data Acquisition, Industry 4.0, Cyber-Physical Systems, Fingerspelling Recognition, Cognitive Ergonomics, Ecosystem services, Environmental, Ecosystem services valuation, Solid Waste and University Extension. BTSym is the brainchild of Prof. Dr. Yuzo Iano, who is responsible for the Laboratory of Visual Communications (LCV) at the Department of Communications (DECOM) of the Faculty of Electrical and Computing Engineering (FEEC), State University of Campinas (UNICAMP), Brazil
Beginning Java MVC 1.0: Model View Controller Development to Build Web, Cloud, and Microservices Applications
No full textGet started with using the new Java MVC 1.0 framework for model, view, and controller development for building modern Java-based web, native, and microservices applications.
Beginning Java MVC teaches you the basics, then dives in to models, views, controllers. Next, you learn data binding, events, application types, view engines, and more. You will be given practical examples along the way to reinforce what you have learned. Furthermore, you\u27ll work with annotations, internationalization, security, and deployment.
After reading this book, you\u27ll have the know how to build your first full Java-based MVC application
Body Area Networks. Smart IoT and Big Data for Intelligent Health: 15th EAI International Conference, BODYNETS 2020
No full textThis book constitutes the refereed post-conference proceedings of the 15th International Conference on Body Area Networks, BodyNets 2020, held in Tallinn, Estonia, in October 2020. The conference was held virtually due to the COVID-19 pandemic.The 15 papers presented were selected from 30 submissions and issue new technologies to provide trustable measuring and communications mechanisms from the data source to medical health databases. Wireless body area networks (WBAN) are one major element in this process. Not only on-body devices but also technologies providing information from inside a body are in the focus of this conference. Dependable communications combined with accurate localization and behavior analysis will benefit WBAN technology and make the healthcare processes more effective
The Electrical Contact of the Pantograph-Catenary System : Theory and Application
No full textThis book covers the basic scientific theory and related application technologies of the pantograph–catenary system, including research findings on pantograph/catenary contact resistance, pantograph interface thermal effect, laws and characteristics of current-carrying friction and wear, the main research methods for pantograph arcs, the effects of arcs on pantograph systems and onboard equipment, and the materials used for pantographs and contact wires. Given its scope, it offers a valuable resource for students, scholars, and development engineers alike.
The relationship between pantograph and catenary is one of the three core aspects of the safe operation of high-speed electrified railways. The pantograph system provides electric power for the high-speed train through the sliding electric contact. As the train’s operating speed increases, the pantograph system enters a state of prolonged sliding/vibration, resulting in frequent arcs, electrode erosion, and increased wear
International Symposium for Intelligent Transportation and Smart City (ITASC) 2019 Proceedings : Branch of ISADS (The International Symposium on Autonomous Decentralized Systems)
No full textThis book presents research advances in intelligent transportation and smart cities in detail, mainly focusing on green traffic and urban utility tunnels, presented at the 4th International Symposium for Intelligent Transportation and Smart City (ITASC) held at Tongji University, Shanghai, on May 8–10, 2019. It discusses a number of hot topics, such as the 2BMW system (Bus, Bike, Metro and Walking), transportation safety and environmental protection, urban utility design and application, as well as the application of BIM (Building Information Modeling) in city design. By connecting the theory and applications of intelligent transportation in smart cities, it enhances traffic efficiency and quality. The book gathers numerous selected papers and lectures, including contributions from respected scholars and the latest engineering advances, to provide guidance to researchers in the field of transportation and urban planning at universities and in related industries.
The first conference in the ITASC series was held in 2013 as a workshop of the International Symposium on Autonomous Decentralized System (ISADS) in Mexico City. The second and third were held in May 2015 and May 2017, respectively, in Tongji University, Shanghai
Science Fiction and Innovation Design
No full textScience fiction is often presented as a source of utopia, or even of prophecies, used in capitalism to promote social, political and technoscientific innovations.
Science Fiction and Innovation Design assesses the validity of this approach by exploring the impact this imaginary world has on the creativity of engineers and researchers. Companies seek to anticipate and predict the future through approaches such as design fiction: mobilizing representations of science fiction to create prototypes and develop scenarios relevant to organizational strategy. The conquest of Mars or the weapons of the future are examples developed by authors to demonstrate how design innovation involves continuous dialogue between multiple players, from the scientist to the manager, through to the designers and the science fiction writers
Proceedings of International Conference on Aerospace System Science and Engineering 2018
No full textThis book presents high-quality contributions in the subject area of Aerospace System Science and Engineering, including topics such as: Trans-space vehicle systems design and integration, Air vehicle systems, Space vehicle systems, Near-space vehicle systems, Opto-electronic system, Aerospace robotics and unmanned system, Aerospace robotics and unmanned system, Communication, navigation and surveillance, Dynamics and control, Intelligent sensing and Information fusion, Aerodynamics and aircraft design, Aerospace propulsion, Avionics system, Air traffic management, Earth observation, Deep space exploration, Bionic micro-aircraft/spacecraft.
The book is a selection of articles from the 2nd International Conference on Aerospace System Science and Engineering, held in Moscow, Russia, from 31 July to 1 August 2018. The conference is co-organized by Shanghai Jiao Tong University and Moscow Aviation Institute. This is a forum that brings together experts in astronautics and aeronautics to share new ideas and findings