Abstract: Several recent studies have shown that the
transparency of financial reporting have a significant influence on investor-s decisions. Thus, regulation authorities and professional
organizations (IFAC) have emphasized the role of XBRL (eXtensible Business Reporting Language) and interactive data as a means of
promoting transparency and monitoring corporate reporting. In this
context, this paper has as objective the analysis of interactive reporting through XBRL and its use as a support in the process of
taking decisions in corporate governance, namely the potential of interactive reports in XBRL to increase the transparency and
monitoring process of corporate governance.
Abstract: Development of knowledge based society carries multiple challenges to the higher education system. Some of the challenges laid before the higher education sector of countries which aspire to become knowledge based societies are: the entrepreneurial leadership of the higher education institutions, finding new sources of financing in order to minimize dependence on public resources, creating connections with the labor market, commercial utilization of R&D results, promotion of innovations as well as the overall promotion of science excellence relevant to the economic sector. Within a framework of this paper and its main subject of research, the challenge which is being put before the higher education institutions is an effort of establishing regional mission of higher education through the open collaboration with regional key factors, both private and public. Development of the mentioned collaboration and its contribution to the overall regional development in Croatia is the main subject of empirical research in this paper.
Abstract: In this paper, linear multistep technique using power
series as the basis function is used to develop the block methods
which are suitable for generating direct solution of the special second
order ordinary differential equations with associated initial or
boundary conditions. The continuous hybrid formulations enable us
to differentiate and evaluate at some grids and off – grid points to
obtain two different four discrete schemes, each of order (5,5,5,5)T,
which were used in block form for parallel or sequential solutions of
the problems. The computational burden and computer time wastage
involved in the usual reduction of second order problem into system
of first order equations are avoided by this approach. Furthermore, a
stability analysis and efficiency of the block methods are tested on
linear and non-linear ordinary differential equations and the results
obtained compared favorably with the exact solution.
Abstract: This paper attempts to investigate the factors that influence hotel managers- attitudes towards sustainable tourism practices (STP) in Kuala Lumpur and the state of Selangor in Malaysia. The study distributes 104 questionnaires to hotels ranging from one star to five-star categories including budget hotels. Out of this figure, 60 copies of the questionnaires were returned and analyzed. The finding revealed that of all the seven factors investigated, only the variables measuring incentives and knowledge have significantly influenced sustainable tourism practices in the country. Therefore, government and other green bodies within the country should continue to provide hotels with incentives for sound technologies. Moreover, the government agencies should continue to educate hoteliers on the relevance of environmental protection for the successful implementation of sustainable tourism practices.
Abstract: This work presents the design of an expert system that aims in the procurement of patient medial background and in the search for suitable skin test selections. Skin testing is the tool used most widely to diagnose allergies. The language of expert systems CLIPS is used as a tool of designing. Finally, we present the evaluation of the proposed expert system which was achieved with the import of certain medical cases and the system produced with suitable successful skin tests.
Abstract: This paper is devoted to present and discuss a model that allows a local segmentation by using statistical information of a given image. It is based on Chan-Vese model, curve evolution, partial differential equations and binary level sets method. The proposed model uses the piecewise constant approximation of Chan-Vese model to compute Signed Pressure Force (SPF) function, this one attracts the curve to the true object(s)-s boundaries. The implemented model is used to extract weld defects from weld radiographic images in the aim to calculate the perimeter and surfaces of those weld defects; encouraged resultants are obtained on synthetic and real radiographic images.
Abstract: Mounds are one of the most valuable sources of
information on various aspects of life, household skills, rituals and
beliefs of the ancient peoples of Kazakhstan. Moreover, the objects
associated with the cult of the burial of the dead are the most
informative, and often the only source of knowledge about past eras.
The present study is devoted to some results of the excavations
carried out on the mound "Baygetobe" of Shilikti burial ground. The
purpose of the work is associated with certain categories of grave
goods and reading "Fine Text" of Shilikti graves, whose structure is
the same for burials of nobles and ordinary graves. The safety of a
royal burial mounds, the integrity and completeness of the source are
of particular value for studying.
Abstract: With advances in computer vision, non-contact gaze tracking systems are heading towards being much easier to operate and more comfortable for use, the technique proposed in this paper is specially designed for achieving these goals. For the convenience in operation, the proposal aims at the system with simple configuration which is composed of a fixed wide angle camera and dual infrared illuminators. Then in order to enhance the usability of the system based on single camera, a self-adjusting method which is called Real-time gaze Tracking Algorithm with head movement Compensation (RTAC) is developed for estimating the gaze direction under natural head movement and simplifying the calibration procedure at the same time. According to the actual evaluations, the average accuracy of about 1° is achieved over a field of 20×15×15 cm3.
Abstract: The solution algorithm, based on Lagrangian relaxation, a sub-gradient method and a heuristic to find the upper bound of the solution, is proposed to solve the coordinated fleet routing and flight scheduling problems. Numerical tests are performed to evaluate the proposed algorithm using real operating data from two Taiwan airlines. The test results indicate that the solution algorithm is a significant improvement over those obtained with CPLEX, consequently they could be useful for allied airlines to solve coordinated fleet routing and flight scheduling problems.
Abstract: Dew harvesting needs only weak investment and
exploits a free, clean and inexhaustible energy. This study aims to
measure the relative contributions of dew and rain water in the
Mediterranean Dalmatian coast and islands of Croatia and determine
whether dew water is potable. Two sites were chosen, an open site on
the coast favourable to dew formation (Zadar) and a less favourable
site in a circus of mountains in Komiža (Vis Island). Between July
1st, 2003 and October 31st, 2006, dew hasbeen daily collected on a 1
m2 tilted (30°) test dew condenser together with ordinary
meteorological data (air temperature and relative humidity, cloud
coverage, windspeed and direction). The mean yearly cumulative
dew yields were found to be 20 mm (Zadar) and 9.3 mm (Komiža ).
During the dry season (May to October), monthly cumulative dew
water yield can represent up to 38% of water collected by rain fall. In
July 2003 and 2006, dew water represented about 120% of the
monthly cumulative rain water. Dew and rain water were analyzed in
Zadar. The corresponding parameters were measured: pH, electrical
conductivity, major anions (HCO3
-, Cl-, SO4
2-
, NO3
-
, ,) and major
cations (NH4
+, Na+, K+, Ca2+, Mg2+. Both dew and rain water are in
conformity with the WHO directives for potability except Mg2+.
Using existing roofs and refurbishing the abandoned impluviums to
permit dew collection could then provide a useful supplementary
amount of water, especially during the dry season.
Abstract: The aim of current research was to investigate ASLT method suitability for accelerated beer shelf-life determination. The research was accomplished on popular Latvian beer: light filtrated and unfiltered pasteurized beer with alcohol content 5.2%; dark filtrated pasteurized beer with alcohol content 4.2% with shelf-life five months. Bottled in dark glass bottles beer samples were storage during 20 weeks at several temperature regimes: +10±1 °C, +20±1 °C, +30±1 °C, +40±1 °C. Samples quality parameters as physically-chemical and microbiological was tested every two weeks using standard methods. It is possible to determine beer shelf-life rapidly during storage at +30±1 °C for filtered pasteurized light beer by 2.5 times, unfiltered pasteurized light beer by 1.4 times and for filtered pasteurized dark beer by 1.7 times. During preset experiments it was proved, that it is possible to determine beer shelf-life rapidly using ASLT method if beer storage temperature could be increased by +10±1 °C.
Abstract: This paper presents a physics-based model for the
high-voltage fast recovery diodes. The model provides a good
trade-off between reverse recovery time and forward voltage drop
realized through a combination of lifetime control and emitter
efficiency reduction techniques. The minority carrier lifetime can be
extracted from the reverse recovery transient response and forward
characteristics. This paper also shows that decreasing the amount of
the excess carriers stored in the drift region will result in softer
characteristics which can be achieved using a lower doping level. The
developed model is verified by experiment and the measurement data
agrees well with the model.
Abstract: Amphawa is the most popular weekend destination for
both domestic and international tourists in Thailand. More than 112
homestays and resorts have been developed along the water
resources. This research aims to initiate appropriate environmental
management system for riverside tourist accommodations in
Amphawa by investigating current environmental characteristics.
Eighty-eight riverside tourist accommodations were survey from
specific questionnaire, GPS data were also gathered for spatial
analysis. The results revealed that the accommodations are welled
manage in regards to some environmental aspects. In order to reduce
economic costs, energy efficiency equipment is utilized. A substantial
number of tourist accommodations encouraged waste separation,
followed by transfer to local administration organization. Grease
traps also utilized in order to decrease chemical discharged, grease
and oil from canteen and restaurants on natural environment. The
most notable mitigation is to initiate environmental friendly cleansers
for tourist accommodation along the riverside in tourism destinations.
Abstract: A new data fusion method called joint probability density matrix (JPDM) is proposed, which can associate and fuse measurements from spatially distributed heterogeneous sensors to identify the real target in a surveillance region. Using the probabilistic grids representation, we numerically combine the uncertainty regions of all the measurements in a general framework. The NP-hard multisensor data fusion problem has been converted to a peak picking problem in the grids map. Unlike most of the existing data fusion method, the JPDM method dose not need association processing, and will not lead to combinatorial explosion. Its convergence to the CRLB with a diminishing grid size has been proved. Simulation results are presented to illustrate the effectiveness of the proposed technique.
Abstract: In this investigation, the antibacterial effects of
ethanolic and 7:3 isopropyl –hexane mixture extracts of Zingiber
officinale were evaluated against three Gram positive bacteria, B.
cereus, S.epidermidis, S. aureus and three Gram negative bacteria, E.
coli, K.pneumonia and P.areuginosa. Utilizing paper disk diffusion
and well methods in-vitro, MIC and MBC were determined by
macrodilution. The results showed that ethanolic rhizome extract of
ginger had significantly active than Isopropyl –hexan extract. Further
work needs to be done in these extracts including fractionation to
isolate active constituents and subsequent pharmacological
evaluation.
Abstract: The possible therapeutic effect of cannabidiol, the major non-psychotropic Cannabis constituent, was investigated against acute hepatotoxicity induced by a single oral dose of acetaminophen (500mg/kg) in mice. Cannabidiol (two intraperitoneal injections, 5mg/kg, each) was given 1 hour and 12 hours following acetaminophen administration. Acetaminophen administration caused significant elevations of serum alanine aminotransferase, and hepatic malondialdehyde, and nitric oxide levels, and a significant decrease in hepatic reduced glutathione. Cannabidiol significantly attenuated the deterioration in the measured biochemical parameters resulted from acetaminophen administration. Also, histopathological examination showed that cannabidiol markedly attenuated ameliorated acetaminophen-induced liver tissue damage. These results emphasize that cannabidiol represents a potential therapeutic option to protect against acetaminophen hepartotoxicity which is a common clinical problem.
Abstract: Supersonic open and closed cavity flows are investigated experimentally and computationally. Free stream Mach number of two is set. Schlieren imaging is used to visualise the flow behaviour showing stark differences between open and closed. Computational Fluid Dynamics (CFD) is used to simulate open cavity of flow with aspect ratio of 4. A rear wall treatment is implemented in order to pursue a simple passive control approach. Good qualitative agreement is achieved between the experimental flow visualisation and the CFD in terms of the expansion-shock waves system. The cavity oscillations are shown to be dominated by the first and third Rossister modes combining to high fluctuations of non-linear nature above the cavity rear edge. A simple rear wall treatment in terms of a hole shows mixed effect on the flow oscillations, RMS contours, and time history density fluctuations are given and analysed.
Abstract: The distillation process in the general sense is a
relatively simple technique from the standpoints of its principles.
When dedicating distillation to water treatment and specifically
producing fresh water from sea, ocean and/ briny waters it is
interesting to notice that distillation has no limitations or domains of
applicability regarding the nature or the type of the feedstock water.
This is not the case however for other techniques that are
technologically quite complex, necessitate bigger capital investments
and are limited in their usability. In a previous paper we have
explored some of the effects of temperature on yield. In this paper,
we continue building onto that knowledge base and focus on the
effects of several additional engineering and design variables on
productivity.
Abstract: In this paper, we deal with finite projective Klingenberg plane M (A) coordinatized by local ring A := Zq+Zq E (where prime power q = p', e0 Z q and 62 = 0). So, we get some combinatorical results on 6-figures. For example, we show that there exist p — 1 6-figure classes in M(A).
Abstract: Climate change and environmental pressures are
major international issues nowadays. It is time when governments,
businesses and consumers have to respond through more
environmentally friendly and aware practices, products and policies.
This is the prime time to develop alternative sustainable construction
materials, reduce greenhouse gas emissions, save energy, look to
renewable energy sources and recycled materials, and reduce waste.
The utilization of waste materials (slag, fly ash, glass beads, plastic
and so on) in concrete manufacturing is significant due to its
engineering, financial, environmental and ecological benefits. Thus,
utilization of waste materials in concrete production is very much
helpful to reach the goal of the sustainable construction. Therefore,
this study intends to use glass beads in concrete production.
The paper reports on the performance of 9 different concrete
mixes containing different ratios of glass crushed to 5 mm - 20 mm
maximum size and glass marble of 20 mm size as coarse aggregate.
Ordinary Portland cement type 1 and fine sand less than 0.5 mm were
used to produce standard concrete cylinders. Compressive strength
tests were carried out on concrete specimens at various ages. Test
results indicated that the mix having the balanced ratio of glass beads
and round marbles possess maximum compressive strength which is
3889 psi, as glass beads perform better in bond formation but have
lower strength, on the other hand marbles are strong in themselves
but not good in bonding. These mixes were prepared following a
specific W/C and aggregate ratio; more strength can be expected to
achieve from different W/C, aggregate ratios, adding admixtures like
strength increasing agents, ASR inhibitor agents etc.