Abstract: Optic disk segmentation plays a key role in the mass
screening of individuals with diabetic retinopathy and glaucoma
ailments. An efficient hardware-based algorithm for optic disk
localization and segmentation would aid for developing an automated
retinal image analysis system for real time applications. Herein,
TMS320C6416DSK DSP board pixel intensity based fractal analysis
algorithm for an automatic localization and segmentation of the optic
disk is reported. The experiment has been performed on color and
fluorescent angiography retinal fundus images. Initially, the images
were pre-processed to reduce the noise and enhance the quality. The
retinal vascular tree of the image was then extracted using canny
edge detection technique. Finally, a pixel intensity based fractal
analysis is performed to segment the optic disk by tracing the origin
of the vascular tree. The proposed method is examined on three
publicly available data sets of the retinal image and also with the data
set obtained from an eye clinic. The average accuracy achieved is
96.2%. To the best of the knowledge, this is the first work reporting
the use of TMS320C6416DSK DSP board and pixel intensity based
fractal analysis algorithm for an automatic localization and
segmentation of the optic disk. This will pave the way for developing
devices for detection of retinal diseases in the future.
Abstract: The environmental, cultural, social, and technological
changes have led higher education institutes to question their
traditional roles. Many declarations and frameworks highlight the
importance of fulfilling social responsibility of higher education
institutes. The study aims at developing a framework of university
social responsibility and sustainability (USR&S) with focus on South
Valley University (SVU) as a case study of Egyptian Universities.
The study used meetings with 12 vice deans of community services
and environmental affairs on social responsibility and environmental
issues. The proposed framework integrates social responsibility with
strategic management through the establishment and maintenance of
the vision, mission, values, goals and management systems;
elaboration of policies; provision of actions; evaluation of services
and development of social collaboration with stakeholders to meet
current and future needs of the community and environment. The
framework links between different stakeholders internally and
externally using communication and reporting tools. The results show
that SVU integrates social responsibility and sustainability in its
strategic plans. It has policies and actions however fragmented and
lack of appropriate structure and budgeting. The proposed framework
could be valuable for researchers and decision makers of the
Egyptian Universities. The study proposed recommendations and
highlighted building on the results and conducting future research.
Abstract: The literature on language teaching and second
language acquisition has been largely driven by monolingual
ideology with a common assumption that a second language (L2) is
best taught and learned in the L2 only. The current study challenges
this assumption by reporting learners' positive perceptions of tertiary
level teachers' code switching practices in Vietnam. The findings of
this study contribute to our understanding of code switching practices
in language classrooms from a learners' perspective.
Data were collected from student participants who were working
towards a Bachelor degree in English within the English for Business
Communication stream through the use of focus group interviews.
The literature has documented that this method of interviewing has a
number of distinct advantages over individual student interviews. For
instance, group interactions generated by focus groups create a more
natural environment than that of an individual interview because they
include a range of communicative processes in which each individual
may influence or be influenced by others - as they are in their real
life. The process of interaction provides the opportunity to obtain the
meanings and answers to a problem that are "socially constructed
rather than individually created" leading to the capture of real-life
data. The distinct feature of group interaction offered by this
technique makes it a powerful means of obtaining deeper and richer
data than those from individual interviews. The data generated
through this study were analysed using a constant comparative
approach. Overall, the students expressed positive views of this
practice indicating that it is a useful teaching strategy. Teacher code
switching was seen as a learning resource and a source supporting
language output. This practice was perceived to promote student
comprehension and to aid the learning of content and target language
knowledge. This practice was also believed to scaffold the students'
language production in different contexts. However, the students
indicated their preference for teacher code switching to be
constrained, as extensive use was believed to negatively impact on
their L2 learning and trigger cognitive reliance on the L1 for L2
learning. The students also perceived that when the L1 was used to a
great extent, their ability to develop as autonomous learners was
negatively impacted.
This study found that teacher code switching was supported in
certain contexts by learners, thus suggesting that there is a need for
the widespread assumption about the monolingual teaching approach
to be re-considered.
Abstract: Many factors influence the educational outcome of
students. Some of these have been studied by researchers with many
emphasizing the role of students, schools, governments, peer groups
and so on. More often than not, some of these factors influencing the
academic achievement of the students have been traced back to
parents and family; being the primary platform on which learning not
only begins but is nurtured, encouraged and developed which later
transforms to the performance of the students. This study not only
explores parental and related factors that predict academic
achievement through the review of relevant literatures but also,
investigates the influence of parental background on the academic
achievement of senior secondary school students in Ibadan North
Local Government Area of Oyo State, Nigeria. As one of the criteria
of the quality of education, students’ academic achievement was
investigated because it is most often cited as an indicator of school
effectiveness by school authorities and educationists. The data
collection was done through interviews and use of well-structured
questionnaires administered to one hundred students (100) within the
target local government. This was statistically analysed and the result
showed that parents’ attitudes towards their children’s education had
significant effect(s) on students’ self-reporting of academic
achievement. However, such factors as parental education and socioeconomic
background had no significant relationship with the
students’ self-reporting of academic achievement.
Abstract: Advances in the use of health care technology have
resulted in increased adverse events (AEs) related to the use of
medical devices. The study focused on the existing reporting systems.
This study was conducted in a tertiary care public sector hospital.
Devices included Syringe infusion pumps, Cardiac monitors, Pulse
oximeters, Ventilators and Defibrillators. A total of 211 respondents
were recruited. Interviews were held with 30 key informants. Medical
records were scrutinized. Relevant statistical tests were used.
Resident doctors reported maximum frequency of AEs, followed
by nurses; and least by consultants. A significant association was
found between the cadre of health care personnel and awareness that
the patients and bystanders have a risk of sustaining AE. Awareness
regarding reporting of AEs was low, and it was generally done
verbally. Other critical findings are discussed in the light of the
barriers to reporting, reasons for non-compliance, recording system,
and so on.
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: The IEEE 802.22 working group aims to drive the
Digital Video Broadcasting-Terrestrial (DVB-T) bands for data
communication to the rural area without interfering the TV broadcast.
In this paper, we arrive at a closed-form expression for average
detection probability of Fusion center (FC) with multiple antenna
over the κ − μ fading channel model. We consider a centralized
cooperative multiple antenna network for reporting. The DVB-T
samples forwarded by the secondary user (SU) were combined using
Maximum ratio combiner at FC, an energy detection is performed
to make the decision. The fading effects of the channel degrades
the detection probability of the FC, a generalized independent and
identically distributed (IID) κ − μ and an additive white Gaussian
noise (AWGN) channel is considered for reporting and sensing
respectively. The proposed system performance is verified through
simulation results.
Abstract: Accounting policies are a set of solutions compliant
with legal regulations that an entity selects and adopts, and which
guarantee a proper quality of financial statements. Those solutions
may differ depending on whether the entity adopts national or
international accounting standards.
The aim of this article is to present accounting principles (policies)
in Polish and international legal regulations and their adoption in
selected Polish companies listed on the Warsaw Stock Exchange. The
research method adopted in this work is the analysis and evaluation
of legal conditions in Polish companies.
Abstract: This article aims to analyze the situation of Romanian companies from an environmental point of view. Environmental issues are addressed very often nowadays, and they reach and affect every domain, including the economical one. Implementing an environmental management system will not only help the companies to comply with laws and regulations, but, above all, will offer them an important competitive advantage.
Abstract: The article explores the impact of normative institutional factors on the development of sustainability reporting. The vast majority of research in the scientific literature focuses on mandatory institutional factors, i.e. how public institutions and market regulators affect sustainability reporting. Meanwhile, there is lack of empirical data for the impact of normative institutional factors. The effect of normative factors in this paper is based on the role of non-governmental organizations (NGO) and institutional theory. The case of Global Compact Local Network in the developing country was examined. The research results revealed that in the absence of regulated factors, companies were not active with regard to social disclosures; they presented non-systemized social information of a descriptive nature. Only 10% of sustainability reports were prepared using the GRI methodology. None of the reports were assured by third parties.
Abstract: In recent years, the intellectual capital reporting in higher education institutions has been acquiring progressive importance worldwide. Intellectual capital approaches becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. Universities produce knowledge, either through scientific and technical research (the results of investigation, publications, etc.) or through teaching (students trained and productive relationships with their stakeholders). The purpose of the present paper is to identify the intangible elements about which university stakeholders demand most information. The results of a study done at Spanish universities are used to see which groups of universities have stakeholders who are more proactive to the disclosure of intellectual capital.
Abstract: This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan universities. The study reveals that the role of audit committees has to be shifted from traditional areas of accounting to a broader role including functions related to financial reporting, audit planning, support the independence of internal and external auditors, acting as a channel of communication between external auditors and board of directors, reviewing external audit, and evaluating internal control systems. Although the study is a starting point in developing a framework of good audit committees’ practices in Libya, it is believed that the adoption of its results can result in enhancing the corporate governance practices not only in the banking sector but also in the entire corporate sector in Libya.
Abstract: The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyzes transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.
Abstract: This paper presents the early-warning lights
classification management system for industrial parks promoted by the
Taiwan Environmental Protection Administration (EPA) since 2011,
including the definition of each early-warning light, objectives, action
program and accomplishments. All of the 151 industrial parks in
Taiwan were classified into four early-warning lights, including red,
orange, yellow and green, for carrying out respective pollution
management according to the monitoring data of soil and groundwater
quality, regulatory compliance, and regulatory listing of control site or
remediation site. The Taiwan EPA set up a priority list for high
potential polluted industrial parks and investigated their soil and
groundwater qualities based on the results of the light classification
and pollution potential assessment. In 2011-2013, there were 44
industrial parks selected and carried out different investigation, such as
the early warning groundwater well networks establishment and
pollution investigation/verification for the red and orange-light
industrial parks and the environmental background survey for the
yellow-light industrial parks. Among them, 22 industrial parks were
newly or continuously confirmed that the concentrations of pollutants
exceeded those in soil or groundwater pollution control standards.
Thus, the further investigation, groundwater use restriction, listing of
pollution control site or remediation site, and pollutant isolation
measures were implemented by the local environmental protection and
industry competent authorities; the early warning lights of those
industrial parks were proposed to adjust up to orange or red-light. Up
to the present, the preliminary positive effect of the soil and
groundwater quality management system for industrial parks has been
noticed in several aspects, such as environmental background
information collection, early warning of pollution risk, pollution
investigation and control, information integration and application, and
inter-agency collaboration. Finally, the work and goal of self-initiated
quality management of industrial parks will be carried out on the basis
of the inter-agency collaboration by the classified lights system of
early warning and management as well as the regular announcement of
the status of each industrial park.
Abstract: Psychoacoustics has become a potential area of research due to the growing interest of both laypersons and medical and mental health professionals. Non invasive brain computer interface like Electroencephalography (EEG) is widely being used in this field. An attempt has been made in this paper to examine the response of EEG signals to acoustic stimuli further analyzing the brain electrical activity. The real time EEG is acquired for 6 participants using a cost effective and portable EMOTIV EEG neuro headset. EEG data analysis is further done using EMOTIV test bench, EDF browser and EEGLAB (MATLAB Tool) application software platforms. Spectral analysis of acquired neural signals (AF3 channel) using these software platforms are clearly indicative of increased brain activity in various bands. The inferences drawn from such an analysis have significant correlation with subject’s subjective reporting of the experiences. The results suggest that the methodology adopted can further be used to assist patients with sleeping and depressive disorders.
Abstract: In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought
Abstract: In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Abstract: In IETF RFC 2002, Mobile-IP was developed to
enable Laptobs to maintain Internet connectivity while moving
between subnets. However, the packet loss that comes from
switching subnets arises because network connectivity is lost while
the mobile host registers with the foreign agent and this encounters
large end-to-end packet delays. The criterion to initiate a simple and
fast full-duplex connection between the home agent and foreign
agent, to reduce the roaming duration, is a very important issue to be
considered by a work in this paper. State-transition Petri-Nets of the
modeling scenario-based CIA: communication inter-agents procedure
as an extension to the basic Mobile-IP registration process was
designed and manipulated to describe the system in discrete events.
The heuristic of configuration file during practical Setup session for
registration parameters, on Cisco platform Router-1760 using IOS
12.3 (15)T and TFTP server S/W is created. Finally, stand-alone
performance simulations from Simulink Matlab, within each subnet
and also between subnets, are illustrated for reporting better end-toend
packet delays. Results verified the effectiveness of our Mathcad
analytical manipulation and experimental implementation. It showed
lower values of end-to-end packet delay for Mobile-IP using CIA
procedure-based early registration. Furthermore, it reported packets
flow between subnets to improve losses between subnets.
Abstract: This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Abstract: Data warehouse is a dedicated database used for querying and reporting. Queries in this environment show special characteristics such as multidimensionality and aggregation. Exploiting the nature of queries, in this paper we propose a query driven design framework. The proposed framework is general and allows a designer to generate a schema based on a set of queries.