this study attempts to compare and highlight the major differences between international accounting standards (ias) and international financial reporting standards (ifrs) with national accounting standards (nas) in one of the developing nations, iran. over the past two decades, the iranian accounting standards setter, audit organization, has decided to eliminate the differences between ifrs and...

Analyzing the scalability behavior and the overheads of OpenMP applications is an important step in the development process of scientific software. Unfortunately, few tools are available that allow an exact quantification of OpenMP related overheads and scalability characteristics. We present a methodology in which we define four overhead categories that we can quantify exactly and describe a t...

One of the major problems in using complex application benchmarks is the di culty to relate the measured timing information to basic properties of the hardware and of the application used. In this paper we extend the concept of computational similarity invented by Roger Hockney to analyze complex benchmarks. We demonstrate this method for the published performance data of the NAS Parallel Bench...

Titanium is an explicitly parallel dialect of Java designed for high-performance scientific programming. We present an overview of the language features and demonstrate their use in the context of the NAS Parallel Benchmarks, a standard suite of common scientific kernels. We argue that parallel languages like Titanium provide greater expressive power than conventional approaches, enabling much ...

Network Attached Storage (NAS) has been gaining general acceptance, because it can be managed easily and files shared among many clients, which run different operating systems. The advent of Gigabit Ethernet and high speed transport protocols further facilitates the wide adoption of NAS. A distinct feature of NAS is that NAS involves both network I/O and file I/O. This paper analyzes the layere...

BACKGROUND AND OBJECTIVE Neonatal abstinence syndrome (NAS), a self-limiting condition, is associated with clinical symptoms that may require pharmacological intervention. Optimal treatment of NAS remains undetermined, but the hospital length of stay (LOS) for patients with NAS is partially dependent upon a standard treatment protocol used. Prolonged LOS for patients with NAS can lead to advers...

Ordered nanoarchitectures have attracted an intense research interest recently because of their promising device applications. They are always fabricated by self-assembling building blocks such as nanowires, nanodots. This kind of bottom up approaches is limited in poor control over height, lateral resolution, aspect ratio, and patterning. Here, we break these limits and realize 3D sculpturing ...

Studies addressing behavioral functions of dopamine (DA) in the nucleus accumbens septi (NAS) are reviewed. A role of NAS DA in reward has long been suggested. However, some investigators have questioned the role of NAS DA in rewarding effects because of its role in aversive contexts. As findings supporting the role of NAS DA in mediating aversively motivated behaviors accumulate, it is necessa...

The antimalarial agents NAS-91 and NAS-21 were found to express potent antimycobacterial activity, NAS-91 being more active than NAS-21. They partially inhibited mycolic acid biosynthesis and profoundly altered oleic acid production. The development of a cell-free assay for Delta 9-desaturase activity allowed direct demonstration of the inhibition of oleic acid biosynthesis by these compounds.

Neonatal abstinence syndrome (NAS) secondary to in-utero opioid exposure is an increasing problem. Variability in assessment and treatment of NAS has been attributed to the lack of high-quality evidence to guide management of exposed neonates. This systematic review examines available evidence for NAS assessment tools, nonpharmacologic interventions, and pharmacologic management of opioid-expos...