Abstract: In the knowledge economy, the financial indicator is not the unique instrument to gauge the performance of a company. The role of intellectual capital contributing to the company performance is increasing. To measure the company performance due to intellectual capital, the value-added intellectual capital (VAIC) model is adopted to measure the intellectual capital utilization efficiency of the subject companies. The purpose of this study is to review the readiness of measuring intellectual capital for the Hong Kong listed companies in the property development and property investment industry by using VAIC model. This study covers the financial reports from the representative Hong Kong listed property development companies and property investment companies in the period 2014-2019. The findings from this study indicated the industry is ready for IC measurement employing VAIC framework but not yet ready for using the extended VAIC model.
Abstract: The goal of this work is to report the main dermatological alterations occurring during pregnancy and actual cosmetic protocols available and recommended for safe use. Throughout pregnancy, woman's body undergoes many transformations such as hormonal changes and weight gain. These alterations can result in undesirable skin aspects that end up affecting the future mother's life. The main complaints of pregnant women involve melasma advent, varicose veins, edema, and natural skin aging. Even if most of the time is recommended to wait for the birth to use cosmetics, there are some alternatives to prevent and to treat these alterations during pregnancy. For all these cases, there is a need to update information about safety and efficacy of new actives and technologies in cosmetic products. The purpose of this study was to conduct a literature review about the main skin alterations during pregnancy and actual recommended treatments, according to the current legislation.
Abstract: The last two decades witnessed a movement towards
harmonization of international financial reporting standards (IFRS)
throughout the global economy. This investigation seeks to identify
the factors that could explain the adoption of IFRS by poor
jurisdictions. While there has been a considerable amount of
literature published on the effects and key drivers of IFRS adoption
in both developed and developing countries, little attention has been
paid to jurisdictions with less developed capital markets and low
income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing
a sample of 45 poor jurisdictions between 2008 and 2013, the study
empirically shows that poor jurisdictions are driven by legitimacy
concerns rather than by economic reasoning to adopt an international
accounting perspective. This in turn has implications for the IASB, as
it should seek to influence institutional pressures within a particular
jurisdiction in order to promote IFRS adoption.
Abstract: In this study, electric field distribution analyses for
three pylon models are carried out by a Finite Element Method
(FEM) based software. Analyses are performed in both stationary and
time domains to observe instantaneous values along with the
effective ones. Considering the results of the study, different line
geometries is considerably affecting the magnitude and distribution
of electric field although the line voltages are the same. Furthermore,
it is observed that maximum values of instantaneous electric field
obtained in time domain analysis are quite higher than the effective
ones in stationary mode. In consequence, electric field distribution
analyses should be individually made for each different line model
and the limit exposure values or distances to residential buildings
should be defined according to the results obtained.
Abstract: In insulation and cooling of power transformers
various liquids are used. Mineral oils have wide availability and low
cost. However, they have a poor biodegradability potential and lower
fire point in comparison with other insulating liquids. Use of a liquid
having high biodegradability is important due to environmental
consideration. This paper investigates edible corn oil as an alternative
to mineral oil. Various properties of mineral and corn oil like
breakdown voltage, dissipation factor, relative dielectric constant,
power loss and resistivity were measured according to different
standards.
Abstract: The work aims to develop a robot in the form of
autonomous vehicle to detect, inspection and mapping of
underground pipelines through the ATmega328 Arduino platform.
Hardware prototyping is very similar to C / C ++ language that
facilitates its use in robotics open source, resembles PLC used in
large industrial processes. The robot will traverse the surface
independently of direct human action, in order to automate the
process of detecting buried pipes, guided by electromagnetic
induction. The induction comes from coils that send the signal to the
Arduino microcontroller contained in that will make the difference in
intensity and the treatment of the information, and then this
determines actions to electrical components such as relays and
motors, allowing the prototype to move on the surface and getting the
necessary information. This change of direction is performed by a
stepper motor with a servo motor. The robot was developed by
electrical and electronic assemblies that allowed test your application.
The assembly is made up of metal detector coils, circuit boards and
microprocessor, which interconnected circuits previously developed
can determine, process control and mechanical actions for a robot
(autonomous car) that will make the detection and mapping of buried
pipelines plates. This type of prototype can prevent and identifies
possible landslides and they can prevent the buried pipelines suffer an
external pressure on the walls with the possibility of oil leakage and
thus pollute the environment.
Abstract: While choosing insulating oil, characteristic features
such as thermal cooling, endurance, efficiency and being
environment-friendly should be considered. Mineral oils are referred
as petroleum-based oil. In this study, vegetable oils investigated as an
alternative insulating liquid to mineral oil. Dissipation factor,
breakdown voltage, relative dielectric constant and resistivity
changes with the frequency and voltage of mineral, rapeseed and nut
oils were measured. Experimental studies were performed according
to ASTM D924 and IEC 60156 standards.
Abstract: In this paper we make a temperature investigations in
two type of superposed crimped connections using experimental
determinations. All the samples use 8 copper wire 7.1 x 3 mm2
crimped by two methods: the first method uses one crimp indents and
the second is a proposed method with two crimp indents. The ferrule
is a parallel one. We study the influence of number and position of
crimp indents. The samples are heated in A.C. current at different
current values until steady state heating regime. After obtaining of
temperature values, we compare them and present the conclusion.
Abstract: This study examined the predictive effects of moral competence, prosocial norms and positive behavior recognition on school misbehavior among Chinese junior secondary school students. Results of multiple regression analysis showed that students were more likely to misbehave in school when they had lower levels of moral competence and prosocial norms, and when they perceived their positive behavior being less likely recognized. Practical implications were discussed on how to guide students to make the right choices to behave appropriately in school. Implications for future research were also discussed.
Abstract: Challenges resulting from an international and dynamic business environment are increasingly being passed on from manufacturing companies to external service providers. Especially providers of complex, customer-specific industry services have to cope with continuously changing requirements. This is particularly true for contract logistics service providers. They are forced to develop efficient and highly flexible structures and strategies to meet their customer’s needs. One core element they have to focus on is the reorganization of their service development and sales process. Based on an action research approach, this study develops and tests a concept to streamline tender management for contract logistics service providers. The concept of modularized service architecture is deployed in order to derive a practice-oriented approach for the modularization of complex service portfolios and the design of customized quotes. These findings are evaluated regarding their applicability in other service sectors and practical recommendations are given.
Abstract: This study aimed to examine the similarities and differences between teachers’ and students’ causal explanations of classroom misbehavior. In-depth semi-structured interviews were conducted with twelve teachers and eighteen Grade 7-9 students. The qualitative data were analyzed, in which the attributed causes of classroom misbehavior were categorized into student, family, school and peer factors. Findings showed that both interviewed teachers and students shared similarity in attributing to student factors, such as ‘fun and pleasure seeking’ and ‘attention seeking’ as the leading causes of misbehavior. However, the students accounted to school factors, particularly ‘boring lessons’ as the next attributed causes, while the teachers accounted to family factors, such as ‘lack of parent demandingness’. By delineating the factors at student, family, school, and peer levels, these findings help drawing corresponding implications for preventing and mitigating misbehavior in school.
Abstract: This study investigated published financial statement as correlate of investment decision among commercial bank stakeholders in Nigeria. A correlation research design was used in the study. 180 users of published financial statement were purposively sampled from Lagos and Ibadan. Data generated were analyzed using Pearson correlation and regression. The findings of the study revealed that, balance sheet is negatively related with investment decision (r= -.483; p
Abstract: The research purpose was to evaluate the effect of
Active Imagination Technique (AIT) for bruxism treatment. This
project was approved by the Ethics Committee on Human Research
(CAAE: 05619512.9.0000.0109). Twenty-one volunteers using
interocclusal splint completed the study. Initially they filled in a
questionnaire about their condition, composed of objective questions
on signs and symptoms. Following they were underwent asingle
session of AIT. After 15 days, the volunteers met again the same
initial questionnaire. The results were compared and showed that the
vast majority had pain symptoms, difficulty opening the mouth, pain
when chewing, reduced, some of the participants abandoned the
interocclusal splint during the evaluate period. It is concluded that the
technique can be used in bruxism treatment. Results seem to be
promising and demonstrates the need of highlighting Active
Imagination Technique since it points a possibility of bruxism cure
and that is unprecedented.
Abstract: We propose a method for discrimination and
classification of ovarian with benign, malignant and normal tissue
using independent component analysis and neural networks. The
method was tested for a proteomic patters set from A database, and
radial basis functions neural networks. The best performance was
obtained with probabilistic neural networks, resulting I 99% success
rate, with 98% of specificity e 100% of sensitivity.
Abstract: Tourism industries are rapidly increased for the last
few years especially in Malaysia. In order to attract more tourists,
Malaysian Governance encourages any effort to increase Malaysian
tourism industry. One of the efforts in attracting more tourists in
Malacca, Malaysia is a duck tour. Duck tour is an amphibious
sightseeing tour that works in two types of engines, hence, it required
a huge cost to operate and maintain the vehicle. To other country, it is
not so new but in Malaysia, it is just introduced, thus it does not have
any systematic routing yet. Therefore, this paper proposed an
optimization technique to formulate and schedule this tour to
minimize the operating costs by considering it into Travelling
Salesman Problem (TSP). The problem is then can be solved by one
of the optimization technique especially meta-heuristics approach
such as Tabu Search (TS) and Reactive Tabu Search (RTS).
Abstract: The purpose of this study is to understand how
consumers react to a company's promotional offers with mobile
applications (APP) as premiums. This paper presents the results of an
experimental study where five features of APP were involved: the
cost (free/discounted) for earning APP, the relationship between APP
and the promoted product, the perceived usefulness, the perceived
ease of use, and the perceived playfulness of APP in the context of
light foods purchase. The results support that the above features,
except perceived ease of use, have substantial influences on
consumers' intention to adopt the APP. Among the five features, the
cost for earning APP has the most impact on the adopting intention
of APP. The study also found a positive influence of adopting
intention of APP on the consumer's purchase intention of the
promoted product. Thus, APP-based premiums may enhance the
consumer's purchase intention of a company's promoted products.
Abstract: The production of devices in nanoscale with specific
molecular rectifying function is one of the most significant goals in
state-of-art technology. In this work we show by ab initio quantum
mechanics calculations coupled with non-equilibrium Green
function, the design of an organic two-terminal device. These
molecular structures have molecular source and drain with several
bridge length (from five up to 11 double bonds). Our results are
consistent with significant features as a molecular rectifier and can be
raised up as: (a) it can be used as bi-directional symmetrical rectifier;
(b) two devices integrated in one (FET with one operational region,
and Thyristor thiristor); (c) Inherent stability due small intrinsic
capacitance under forward/reverse bias. We utilize a scheme for the
transport mechanism based on previous properties of ¤Ç bonds type
that can be successfully utilized to construct organic nanodevices.
Abstract: In the past years a lot of effort has been made in the
field of face detection. The human face contains important features
that can be used by vision-based automated systems in order to
identify and recognize individuals. Face location, the primary step of
the vision-based automated systems, finds the face area in the input
image. An accurate location of the face is still a challenging task.
Viola-Jones framework has been widely used by researchers in order
to detect the location of faces and objects in a given image. Face
detection classifiers are shared by public communities, such as
OpenCV. An evaluation of these classifiers will help researchers to
choose the best classifier for their particular need. This work focuses
of the evaluation of face detection classifiers minding facial
landmarks.
Abstract: In this work, the plate bending formulation of the boundary element method - BEM, based on the Reissner?s hypothesis, is extended to the analysis of plates reinforced by beams taking into account the membrane effects. The formulation is derived by assuming a zoned body where each sub-region defines a beam or a slab and all of them are represented by a chosen reference surface. Equilibrium and compatibility conditions are automatically imposed by the integral equations, which treat this composed structure as a single body. In order to reduce the number of degrees of freedom, the problem values defined on the interfaces are written in terms of their values on the beam axis. Initially are derived separated equations for the bending and stretching problems, but in the final system of equations the two problems are coupled and can not be treated separately. Finally are presented some numerical examples whose analytical results are known to show the accuracy of the proposed model.