Abstract: Internet financial reporting and corporate governance
issues are in the focus of academic and professional studies due to
their attributed importance by stakeholders of corporations. Major
aim of this study is to reveal the relationship between internet
financial reporting which is held as dependent variable and some
indicators of corporate governance such as the ratio of managerial
ownership, blockholder ownership, number of independent members
in the board of directors, frequency of meetings by audit committee
and education level of audit committee members which are held as
independent variables. Main purpose is to reveal the effect of
corporate governance on the voluntary efforts of Internet Financial
reporting. The scope of the research is limited to the Turkish
Corporations listed in Borsa Istanbul (Istanbul Stock Exchange) and
findings which are generated by means of SPSS software are revealed
in results section and interpreted in conclusions.
Abstract: Zinc oxide (ZnO) is one of the light emitting materials in ultraviolet (UV) region. In addition, ZnO nanostructures are also attracting increasing research interest as buildingblocks for UV optoelectronic applications. We have succeeded in synthesizing vertically-aligned ZnO nanostructures by laser interference patterning, which is catalyst-free and non-contact technique. In this study, vertically-aligned ZnO nanowall arrays were synthesized using two-beam interference. The maximum height and average thickness of the ZnO nanowalls were about 4.5µm and 200 nm, respectively.UV lasing from a piece of the ZnO nanowall was obtained under the third harmonic of a Q-switched Nd:YAG laser excitation, and the estimated threshold power density for lasing was about 150 kW/cm2. Furthermore, UV lasing from the vertically-aligned ZnO nanowall was also achieved. The results indicate that ZnO nanowalls can be applied to random laser.
Abstract: Unmanned aircraft systems (UAS) are playing
increasingly prominent roles in defense programs and defense
strategies around the world. Technology advancements have
enabled the development of it to do many excellent jobs as
reconnaissance, surveillance, battle fighters, and communications
relays. Simulating a small unmanned aerial vehicle (SUAV)
dynamics and analyzing its behavior at the preflight stage is too
important and more efficient. The first step in the UAV design is
the mathematical modeling of the nonlinear equations of motion. .
In this paper, a survey with a standard method to obtain the full
non-linear equations of motion is utilized, and then the
linearization of the equations according to a steady state flight
condition (trimming) is derived. This modeling technique is
applied to an Ultrastick-25e fixed wing UAV to obtain the valued
linear longitudinal and lateral models. At the end the model is
checked by matching between the behavior of the states of the nonlinear
UAV and the resulted linear model with doublet at the
control surfaces.
Abstract: From the past earthquake events, many people get hurt at the exit while they are trying to go out of the buildings because of the exit doors are unable to be opened. The door is not opened because it deviates from its the original position. The aim of this research is to develop and evaluate a new type safety door that keeps the door frame in its original position or keeps its edge angles perpendicular during and post-earthquake. The proposed door is composed of three components: outer frame joined to the wall, inner frame (door frame) and circular hollow section connected to the inner and outer frame which is used as seismic energy dissipating device.
Abstract: With drug resistance becoming widespread in
Plasmodium falciparum infections, the development of the alternative
drugs is the desired strategy for prevention and cure of malaria. Three
drug targets were selected to screen promising drug molecules from
the GSK library of 13469 molecules. Using an in silico structure-based
drug designing approach, the differences in binding energies of
the substrate and inhibitor were exploited between target sites of
parasite and human to design a drug molecule against Plasmodium.
The docking studies have shown several promising molecules from
GSK library with more effective binding as compared to the already
known inhibitors for the drug targets. Though stronger interaction has
been shown by several molecules as compared to the reference, few
molecules have shown the potential as drug candidates though in
vitro studies are required to validate the results. In case of
thymidylate synthase-dihydrofolatereductase (TS-DHFR), three
compounds have shown promise for future studies as potential drugs.
Abstract: The impact of Special Economic Zones (SEZs) has
been analyzed for many years by researchers. There are lot of
theoretical studies proving the SEZs importance for regional
development, however, there is lack of empirical studies (and they
are mainly focused on China market) that are based on available data.
The theoretical studies indicate the various impacts of enterprises
operating within SEZs on the economy. The article proves that, in
case of Poland, locating SEZs in municipalities is an important part
of increasing municipalities’ income. Therefore SEZs have a positive
impact on regional development. Municipality income is understood
as taxes paid by taxpayers who depend on SEZ companies’
performance. The analysis includes the Corporate Income Tax (CIT),
Personal Income Tax (PIT) and real estate tax. The effects of SEZs
on regional development were narrowed to a few variables that are
most significant for the financial system. The analysis indicates the
significant impact of SEZs on the amount of taxes influencing the
municipality budget.
Abstract: A new concept of response system is proposed for
filling the gap that exists in reducing vulnerability during immediate
response to natural disasters. Real Time Early Response Systems
(RTERSs) incorporate real time information as feedback data for
closing control loop and for generating real time situation assessment.
A review of the state of the art on works that fit the concept of
RTERS is presented, and it is found that they are mainly focused on
manmade disasters. At the same time, in response phase of natural
disaster management many works are involved in creating early
warning systems, but just few efforts have been put on deciding what
to do once an alarm is activated. In this context a RTERS arises as a
useful tool for supporting people in their decision making process
during natural disasters after an event is detected, and also as an
innovative context for applying well-known automation technologies
and automatic control concepts and tools.
Abstract: IEEE 802.11a/b/g standards provide multiple
transmission rates, which can be changed dynamically according to the
channel condition. Cooperative communications were introduced to
improve the overall performance of wireless LANs with the help of
relay nodes with higher transmission rates. The cooperative
communications are based on the fact that the transmission is much
faster when sending data packets to a destination node through a relay
node with higher transmission rate, rather than sending data directly to
the destination node at low transmission rate. To apply the cooperative
communications in wireless LAN, several MAC protocols have been
proposed. Some of them can result in collisions among relay nodes in a
dense network. In order to solve this problem, we propose a new
protocol. Relay nodes are grouped based on their transmission rates.
And then, relay nodes only in the highest group try to get channel
access. Performance evaluation is conducted using simulation, and
shows that the proposed protocol significantly outperforms the
previous protocol in terms of throughput and collision probability.
Abstract: The elastic period has a primary role in the seismic
assessment of buildings. Reliable calculations and/or estimates of the
fundamental frequency of a building and its site are essential during
analysis and design process. Various code formulas based on
empirical data are generally used to estimate the fundamental
frequency of a structure. For existing structures, in addition to code
formulas and available analytical tools such as modal analyses,
various methods of testing including ambient and forced vibration
testing procedures may be used to determine dynamic characteristics.
In this study, the dynamic properties of the 32 buildings located in
the Madinah of Saudi Arabia were identified using ambient motions
recorded at several, spatially-distributed locations within each
building. Ambient vibration measurements of buildings have been
analyzed and the fundamental longitudinal and transverse periods for
all tested buildings are presented. The fundamental mode of vibration
has been compared in plots with codes formulae (Saudi Building
Code, EC8, and UBC1997). The results indicate that measured
periods of existing buildings are shorter than that given by most
empirical code formulas. Recommendations are given based on the
common design and construction practice in Madinah city.
Abstract: Learning Management System (LMS) is the system
which uses to manage the learning in order to grouping the content
and learning activity between the lecturer and learner including
online examination and evaluation. Nowadays, it is the borderless
learning era so the learning activities can be accessed from
everywhere in the world and also anytime via the information
technology and media. The learner can easily access to the
knowledge so the different in time and distance is not a constraint for
learning anymore.
The learning pattern which was used in this research is the
integration of the in-class learning and online learning via internet
and will be able to monitor the progress by the Learning management
system which will create the fast response and accessible learning
process via the social media. In order to increase the capability and
freedom of the learner, the system can show the current and history
of the learning document, video conference and also has the chat
room for the learner and lecturer to interact to each other.
So the objectives of the “The Design and Applied of Learning
Management System via Social Media on Internet: Case Study of
Operating System for Business Subject” are to expand the
opportunity of learning and to increase the efficiency of learning as
well as increase the communication channel between lecturer and
student. The data of this research was collect from 30 users of the
system which are students who enroll in the subject. And the result of
the research is in the “Very Good” which is conformed to the
hypothesis.
Abstract: Cultures play a role in business communication and in
research. At the example of language in international business, this
paper addresses the issue of how the research cultures of management
research and linguistics as well as cultures as such can be linked.
After looking at existing research on language in international
business, this paper approaches communication in international
business from a linguistic angle and attempts to explain
communication issues in businesses based on linguistic research.
Thus the paper makes a step into cross-disciplinary research
combining management research with linguistics.
Abstract: The aim of this study is to analyze the role and
effectiveness of internal mechanism (audit committee) of corporate
governance on credit institutions performance in Croatia. Based on
research objective, sample of 78 credit institutions listed on Zagreb
Stock Exchange, from 2007 to 2012, has been collected and
efficiency index of audit committee (EIAC) has been created. Based
on the sample and created EIAC, conclusions are as follows: audit
committees of credit institutions have medium efficiency, based on
EIAC measurement; there is a significant difference in audit
committee effectiveness, in observed period; there is no positive
relationship between audit committee effectiveness and credit
institution performance; there is a significant difference between
level of audit committee effectiveness and audit firm type. Future
research should contain increased number of elements in EIAC
creation and increased sample, for all obligators who need to
establish audit committee.
Abstract: Absorptive capacity generally facilitates the adoption
of innovation. How does this relationship change when economic
return is not the sole driver of innovation uptake? We investigate
whether absorptive capacity facilitates the adoption of green
innovation based on a survey of 79 construction companies in
Scotland. Based on the results of multiple regression analyses, we
confirm that existing knowledge utilisation (EKU), knowledge
building (KB) and external knowledge acquisition (EKA) are
significant predictors of green process GP), green administrative
(GA) and green technical innovation (GT), respectively. We discuss
the implications for theories of innovation adoption and knowledge
enhancement associated with environmentally-friendly practices.
Abstract: This study investigated some results of the use of
digital art tools by junior school children in order to discover if these
tools could promote artistic ability and creativity. The study considers
the ease of use and usefulness of the tools as well as how to assess
artwork produced by digital means. As the use of these tools is a
relatively new development in Art education, this study may help
educators in their choice of which tools to use and when to use them.
The study also aims to present a model for the assessment of
students’ artistic development and creativity by studying their artistic
activity. This model can help in determining differences in students’
creative ability and could be useful both for teachers, as a means of
assessing digital artwork, and for students, by providing the
motivation to use the tools to their fullest extent. Sixteen students
aged nine to ten years old were observed and recorded while they
used the digital drawing tools. The study found that, according to the
students’ own statements, it was not the ease of use but the successful
effects the tools provided which motivated the children to use them.
Abstract: The influences of cell-free solutions (CFSs) of lactic
acid bacteria (LAB) on cadaverine and other biogenic amines
production by Listeria monocytogenes and Staphylococcus aureus
were investigated in lysine decarboxylase broth (LDB) using HPLC.
Cell free solutions were prepared from Lactococcus lactis subsp.
lactis, Leuconostoc mesenteroides subsp. cremoris, Pediococcus
acidilactici and Streptococcus thermophiles. Two different
concentrations that were 50% and 25% CFS and the control without
CFSs were prepared. Significant variations on biogenic amine
production were observed in the presence of L. monocytogenes and S.
aureus (P < 0.05). The function of CFS on biogenic amine production
by foodborne pathogens varied depending on strains and specific
amine. Cadaverine formation by L. monocytogenes and S. aureus in
control were 500.9 and 948.1 mg/L, respectively while the CFSs of
LAB induced 4-fold lower cadaverine production by L.
monocytogenes and 7-fold lower cadaverine production by S. aureus.
The CFSs resulted in strong decreases in cadaverine and putrescine
production by L. monocytogenes and S. aureus, although remarkable
increases were observed for histamine, spermidine, spermine,
serotonin, dopamine, tyramine and agmatine in the presence of LAB
in lysine decarboxylase broth.
Abstract: This paper deals with current strategic challenges
related to the reshaping of the basic conditions of corporate operations.
Through the experimental analysis of some domestic corporations, it
presents how and to what extent Hungarian corporations are prepared
for the current strategic challenges. The study examines how strategic
directions and answer opportunities have changed in the following
interrelated areas in the past five years: economic globalization,
corporate sustainability, IT applications, labor force diversity and
ethical competences. The conclusions of the empirical survey give a
reliable basis on which economic organizations and enterprises can
formulate their strategy.
Abstract: Livestock is one of the fastest-growing sectors in
agriculture. If carefully managed, have potential opportunities for
economic growth, food sovereignty and food security. In this study
we mainly analyse and compare long-term i.e. for year 2030 climate
variability impact on predicted productivity of meat i.e. beef, mutton
and poultry for the Kingdom of Saudi Arabia w.r.t three factors i.e. i)
climatic-change vulnerability ii) CO2 fertilization and iii) water
scarcity and compare the results with two countries of the region i.e.
Iraq and Yemen. We do the analysis using data from diverse sources,
which was extracted, transformed and integrated before usage. The
collective impact of the three factors had an overall negative effect on
the production of meat for all the three countries, with adverse impact
on Iraq. High similarity was found between CO2 fertilization
(effecting animal fodder) and water scarcity i.e. higher than that
between production of beef and mutton for the three countries
considered. Overall, the three factors do not seem to be favorable for
the three Middle-East countries considered. This points to possibility
of a vegetarian year 2030 based on dependency on indigenous livestock
population.
Abstract: This paper develops and extended eclectic paradigm
to fit the firm internationalization process with the real international
business world. The approach is based on Dunning´s, introducing
new concepts like mode of entry, international joint venture o
international mergers and acquisitions. At the same time is presented
a model to describe the Spanish international mergers and
acquisitions in order to determinate the most important factor that
influence in this type of foreign direct investment.
Abstract: The main objective of aircraft aerodynamics is to
enhance the aerodynamic characteristics and maneuverability of the
aircraft. This enhancement includes the reduction in drag and stall
phenomenon. The airfoil which contains dimples will have
comparatively less drag than the plain airfoil. Introducing dimples on
the aircraft wing will create turbulence by creating vortices which
delays the boundary layer separation resulting in decrease of pressure
drag and also increase in the angle of stall. In addition, wake
reduction leads to reduction in acoustic emission. The overall
objective of this paper is to improve the aircraft maneuverability by
delaying the flow separation point at stall and thereby reducing the
drag by applying the dimple effect over the aircraft wing. This project
includes both computational and experimental analysis of dimple
effect on aircraft wing, using NACA 0018 airfoil. Dimple shapes of
Semi-sphere, hexagon, cylinder, square are selected for the analysis;
airfoil is tested under the inlet velocity of 30m/s and 60m/s at
different angle of attack (5˚, 10˚, 15˚, 20˚, and 25˚). This analysis
favors the dimple effect by increasing L/D ratio and thereby
providing the maximum aerodynamic efficiency, which provides the
enhanced performance for the aircraft.
Abstract: Anxiety is a common psychological problem and also
implicated as a contributor to many chronic diseases which decreased
quality of life even with pharmacological treatment. At the present
time several yogic practices- meditation, pranayama, and mantra,
etcetera are playing important role in treating physiological and
psychological problems. Hence, the present investigation is aimed to
see the effect of Trataka on the level of anxiety among adolescents.
For the present study, a sample of 30 adolescents belonging to the
age range 20-30 years was selected from Devsanskriti Vishwa
Vidyalaya Haridwar through random sampling. In this investigation,
Sinha’s Comprehensive anxiety test has been used to measure the
level of anxiety. Statistical analysis has been done by using t-test.
Findings of this study reveal that Trataka significantly decreases the
level of anxiety among adolescents.