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Search Results: 1 - 10 of 1749 matches for " Edison Ryu Ishikura "
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Proposta de um modelo de relatório de administra o para o setor público baseado no Parecer de Orienta o no 15/87 da Comiss o de Valores Mobiliários: um instrumento de governan a corporativa para a administra o pública Proposal for the creation of a management report for the public sector based on the Securities and Exchange Commission's (CVM) Guidance Report n. 15/87: an instrument of corporate governance for the public administration
Nadia Mar Bogoni,Vinícius Costa da Silva Zonatto,Edison Ryu Ishikura,Francisco Carlos Fernandes
Revista de Administra??o Pública , 2010, DOI: 10.1590/s0034-76122010000100006
Abstract: Este artigo analisa os gastos públicos dos 10 maiores municípios dos estados da regi o Sul do Brasil, revelando a ausência de transparência nos demonstrativos publicados pelas administra es públicas. Assim, prop e um relatório de administra o para o setor público baseado no Parecer de Orienta o no15/87 da Comiss o de Valores Mobiliários (CVM), como forma de aumentar a transparência das demonstra es contábeis publicadas pela administra o pública, atendendo aos princípios de boas práticas de governan a. This article analyzes the public expenditures of the 10 larger cities of the Brazilian Southern states, revealing the lack of transparency in the demonstrations published by the administrations. Therefore, it proposes a management report for the public sector based on the Securities and Exchange Commission's (CVM) Guidance Report n. 15/87, as a way to increase the transparency of the accounting demonstrations published by the public administration, according to the principles of good governance practices.
CUSTEIO DAS MODALIDADES DE CONSUMO DE RECURSOS: UM ESTUDO DE CASO SOBRE ABC EM BANCOS COSTING MODALITIES IN CONSUMPTION OF RESOURCES: A CASE STUDY OF ABC IN BANKS
Francisco Antonio Bezerra,Diogo Toledo do Nascimento,Marines Lucia Boff,Edison Ryu Ishikura
Revista Universo Contábil , 2008,
Abstract: Com o acirramento da competi o e motivados pela altera o na finalidade dos sistemas de informa o de custos, as empresas de servi os viram-se obrigadas a desenvolver ou, na melhor das hipóteses, redesenhar seus sistemas de custeio. Em fun o de suas características na aloca o de custos indiretos, a metodologia ABC tem sido utilizada no tratamento deste tipo de informa o em empresas de servi os. O custeio baseado em atividades (Activity-Based Costing – ABC) pode ser útil na determina o e avalia o da estrutura de custos de uma empresa, auxiliando nas decis es que venham permitir o estabelecimento de vantagens competitivas sustentáveis. Esse artigo, descreve-se um exemplo de como os sistemas de informa o de custos baseados em atividades podem ser utilizados por empresas de servi os, em especial em institui es financeiras, para custear as diferentes formas de consumo de recursos impostas pelos clientes, neste artigo denominadas de Modalidades de Custeio. O estudo pode ser classificado como uma pesquisa exploratória, com abordagem quantitativa, realizada em uma situa o real de uma institui o financeira. Palavras-chave: Activity-Based Costing. Gest o de custos. Gest o de processos. Bancos. Custo de clientes. With the incitement in competition and motivated by the changes in objectives of cost information systems, service companies have become obliged to develop or, under the best of hypotheses, re-design their systems of costing. As a function of its characteristics in the allocation of indirect costs, the ABC methodology has been used in dealing with this type of information in service companies. Costing based on activities (Activity-Based Costing – ABC) can be useful in determining and evaluating a company’s cost structure, assisting in decisions that permit the establishment of sustainable competitive advantages. This article describes an example of how cost information systems based on activities can be used by service companies, especially in financial institutions, to set costs of the different forms of consumption of resources imposed by clients, referred to in this article as Cost Modalities. The study can be classified as exploratory research, with a quantitative approach, realized in a real world situation in a financial institution. Keywords: Activity-Based Costing. Cost management. Management of Bank processes. Cost of clients.
Effect of Personality on the Number of Feedback Requests When Learning a Golf-Putting Task  [PDF]
Tadao Ishikura
Advances in Physical Education (APE) , 2016, DOI: 10.4236/ape.2016.64039
Abstract: This study examined how personality influences the number of feedback requests and anxiety when learning to putt in golf. Twenty university students (10 males and 10 female) stood in front of a partition and putted a golf ball, with the goal of having the ball stop on a line 3.5 m from the starting position, along a path that included uphill and downhill portions. I used the Japanese version of the Big Five Personality Inventory (Big Five) to evaluate participants’ personalities and the Japanese version of the State-Trait Anxiety Inventory Form (STAI-JYZ) to evaluate participants’ anxiety. After a pretest, participants completed 60 practice trials in which they were allowed to ask how far the ball went if and when they wanted to. All participants then performed a posttest. Results showed that constant error, variable error, and total variability were lower at posttest than pretest. In addition, the results of a multiple regression analysis showed that higher Big Five agreeableness scale and STAI-JYZ anxiety-present scale scores were associated with fewer requests for feedback. These results suggest that the number of feedback requests was related to consideration and awareness, and these findings have implications for future research on cooperation.
Effects of Pleasant or Unpleasant Feedback Messages on the Learning of Timing  [PDF]
Tadao Ishikura
Advances in Physical Education (APE) , 2017, DOI: 10.4236/ape.2017.71001
Abstract: We investigated the effects of pleasurable and unpleasurable messages on the learning of timing using a ten-key pressing task. The messages affected the participants’ emotions and provided them with knowledge of the results (KR). A total of 42 university students participated in this experiment. They were divided into three groups: the pleasurable message group (PMG), the unpleasurable message group (UMG), and the control group (CG). Participants were required to 1) press “2”, “4”, “8”, and “6” in order on the ten-key pad, 2) finish within 1100 ms of pressing “2”, and 3) press with relative time intervals of 22.2%, 44.4%, and 33.3%. All groups were provided with the following KR after every practice trial: total time and relative time intervals. Participants in the PMG and UMG groups were provided with pleasurable or unpleasurable messages, respectively, if their total times were within ±5% of the range, or when any of their time intervals fell outside of ±10% of the range. Three pretest trials, 30 practice trials, and three posttest trials were performed on Day 1. Three retention trials and 3 transfer trials were performed on Day 2. The transfer trials total time was 1800 ms, and that of the relative time interval was the same as on Day 1. The results indicate that although all groups learned the timing task, the UMG had higher variable and root mean square errors on the transfer test compared to the PMG and CG. These results suggest that unpleasurable messages are disadvantageous for learning stable timing during the ten-key pressing task because unpleasurable emotions may negatively affect cognitive processing.
Biomechanical analysis of weight bearing force and muscle activation levels in the lower extremities during gait with a walker.
Ishikura T
Acta Medica Okayama , 2001,
Abstract: The biomechanics of using a walker for the partial weight bearing gait and as a method for gradually increasing the muscle activation level were examined with a force plate and surface electromyography. The results showed that the weight bearing force during gait with a walker is determined by the flexion angle of the hip joint. The value remains constant for each stride, indicating that a walker can be used for the partial weight bearing gait. Moreover, the muscle activation levels in the rectus femoris muscle and biceps femoris muscle per unit time during normal gait and gait with a walker with varying hip joint flexion angles were found to be correlated with the weight bearing force and to be constant for each stride. In addition, the muscle activation level was consistent with the level observed during the open kinetic chain resistance exercise with a specific loading level. These findings suggest that normal gait and gait with a walker may be applicable as a method for gradually increasing the muscle activation level.
ISOLASI DAN IDENTIFIKASI SENYAWA ATSIRI IKAN PATIN (Pangasius sutchi) ISOLATION AND IDENTIFICATION OF VOLATILE COMPOUNDS IN FRESH WATER CATFISH (Pangasius sutchi)
Edison
Jurnal Teknologi dan Industri Pangan , 2000,
Abstract: Volatile compounds of fresh water catfish (Pangasius sutchi) cultured in pond and cage were extracted by micro simultaneous distillation-solvent extraction (SDE), and analyzed by gas chromatography/mass spectrometry (GC/MS). A total of 28 volatile compounds of Pangastius sutchi were detected. Of these compounds, twelve were identified as aromatics, aldehyde and miscellaneous coumpounds. Catfish cultured in pond contained higher levels of the aromatic compunds as compared to thase raised in cage.
Mesocosm Assessment of Stability Habitat for Halophyte  [PDF]
Sunghoon Ryu, Incheol Lee
Journal of Geoscience and Environment Protection (GEP) , 2015, DOI: 10.4236/gep.2015.36003
Abstract:

In this paper, we constructed the halophyte Mesocosm experimental group which was used as a substrate material that consisted of tidal flat and dredged sediment. Depending on whether the ingredients of vegetation and substrate material of Mesocosm, we constructed Mesocosm A (tidal flat sediment + Salicornia herbecea), Mesocosm B (only dredged sediment), Mesocosm C (dredged sediment + Salicornia herbecea). Monitoring was carried out of seawater quality factors (Chemical Oxygen Demand (COD), Total Nitrogen (T-N), Total Phosphorus (T-P), temperature, salinity), sediment factors (Chemical Oxygen Demand (COD), Total (T-N), Total Phosphorus (T-P) and growth of Salricornia herbecea) in each Mesocosm. Habitat Stability Index of vegetation was calculating by using the monitoring results. HSI of Mesocosm C was calculated from 0.87 to 0.95 as compared to the relatively high HSI Mesocosm A, it was evaluated to be able to be used in the restoration of the coastal salt marsh with dredged sediment.

Fixture Design to Supplement Machining and Fuel Cell Education  [PDF]
Yeong Ryu, Hazem Tawfik
Engineering (ENG) , 2017, DOI: 10.4236/eng.2017.95022
Abstract: A vital part of enhancing the ability of students to learn about advanced fabrication techniques is identifying the barriers to the student’s entry and excelling in the manufacturing field. In the Manufacturing and Mechanical Technology fields, there exists an intimidating experience gap or barrier between professionals and novice students. The students’ participation in the design and fabrication of a fixture for manufacturing a mechanical part will aid in eliminating this barrier by making fuel cell’s bipolar plates production accessible to inexperienced technology students. The process of manufacturing a fixture for the production of hydrogen fuel cell and hydrogen purifier plates required a careful planning and step-by-step methodological implementation. Through the use of our designed fixture, it is now possible to teach students how to use a CNC milling machine with relative ease while also allowing for precision part machining. The setup of the fixture allows students to observe the necessary measures to properly machine a part while also teaching them the benefits of fixtures in the manufacturing industry. In summary, the purpose of this paper is to provide the students with applied learning experience through involving them in the design and fabrication of a multi-disciplinary mechanical fixture and the utilization of practice oriented teaching resources in a full scale learning environment.
A Comparative Study of Machine Learning Algorithms and Their Ensembles for Botnet Detection  [PDF]
Songhui Ryu, Baijian Yang
Journal of Computer and Communications (JCC) , 2018, DOI: 10.4236/jcc.2018.65010
Abstract: A Botnet is a network of compromised devices that are controlled by malicious “botmaster” in order to perform various tasks, such as executing DoS attack, sending SPAM and obtaining personal data etc. As botmasters generate network traffic while communicating with their bots, analyzing network traffic to detect Botnet traffic can be a promising feature of Intrusion Detection System. Although such system has been applying various machine learning techniques, comparison of machine algorithms including their ensembles on botnet detection has not been figured out. In this study, not only the three most popular classification machine learning algorithms—Naive Bayes, Decision tree, and Neural network are evaluated, but also the ensemble methods known to strengthen classifier are tested to see if they indeed provide enhanced predictions on Botnet detection. This evaluation is conducted with the CTU-13 public dataset, measuring the training time of each classifier and its F measure and MCC score.
Concealed Environmental Threat in the Coastal Region Requires Persistent Attention: The Panglao Island, Philippines Example  [PDF]
Daniel Edison Husana, Tomohiko Kikuchi
Journal of Environmental Protection (JEP) , 2013, DOI: 10.4236/jep.2013.410131
Abstract:

Panglao is a small island in the central part of the Philippines and well-known for its world-class beaches and coral reefs. These attract millions of tourists each year thus providing business opportunities and employment, a significant source of revenue for the local economy. Moreover, this island lies in a region with high biodiversity. However, the escalating activity is so alarming that the negative effect to the local environment is very much prevalent but not easily perceivable. Analysis and measurement of physico-chemical parameters of the groundwater revealed high levels of human-induced contaminants. This subterranean pollution was attributable to the leakage of septic tanks, artificial application of disinfectants as well as infiltration of saltwater from the ocean due to over-extraction of groundwater in order to meet the increasing demand for water. The community within the area was oblivious because human impacts to the environment appear to be virtually absent. These findings clearly suggest the concealed vulnerability of the groundwater resources from human activities. Higher standard for the coastal development plan, strong implementation of environmental policy and immediate government action is deemed necessary.

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