Abstract: In this content analysis research note the aim was to explore to how sustainability and especially environmental issues are conveyed into environmental items in annual reports and disclosures. As The Global Reporting Initiative (GRI) is a globally wide multistakeholder process, the enterprises using voluntarily GRI framework are considered to be aware of sustainability and environmental concerns. The findings were that although these enterprises included in an environmentally sensitive industry sector and had special capabilities to consider environmental issues there were few GRIreporting enterprises presented substantially detailed environmental items in audited financial statements. There were only slight differences between publishing years 2008 and 2009 - the beginning years of economic turmoil. The environmental issues seemed not to be considered substantial enough for financial reporting as a basis for concerning investment or voting decisions.
Abstract: Modeling of the distributed systems allows us to
represent the whole its functionality. The working system instance
rarely fulfils the whole functionality represented by model; usually
some parts of this functionality should be accessible periodically.
The reporting system based on the Data Warehouse concept seams to
be an intuitive example of the system that some of its functionality is
required only from time to time. Analyzing an enterprise risk
associated with the periodical change of the system functionality, we
should consider not only the inaccessibility of the components
(object) but also their functions (methods), and the impact of such a
situation on the system functionality from the business point of view.
In the paper we suggest that the risk attributes should be estimated
from risk attributes specified at the requirements level (Use Case in
the UML model) on the base of the information about the structure of
the model (presented at other levels of the UML model). We argue
that it is desirable to consider the influence of periodical changes in
requirements on the enterprise risk estimation. Finally, the
proposition of such a solution basing on the UML system model is
presented.
Abstract: Modeling and simulation of biochemical reactions is of great interest in the context of system biology. The central dogma of this re-emerging area states that it is system dynamics and organizing principles of complex biological phenomena that give rise to functioning and function of cells. Cell functions, such as growth, division, differentiation and apoptosis are temporal processes, that can be understood if they are treated as dynamic systems. System biology focuses on an understanding of functional activity from a system-wide perspective and, consequently, it is defined by two hey questions: (i) how do the components within a cell interact, so as to bring about its structure and functioning? (ii) How do cells interact, so as to develop and maintain higher levels of organization and functions? In recent years, wet-lab biologists embraced mathematical modeling and simulation as two essential means toward answering the above questions. The credo of dynamics system theory is that the behavior of a biological system is given by the temporal evolution of its state. Our understanding of the time behavior of a biological system can be measured by the extent to which a simulation mimics the real behavior of that system. Deviations of a simulation indicate either limitations or errors in our knowledge. The aim of this paper is to summarize and review the main conceptual frameworks in which models of biochemical networks can be developed. In particular, we review the stochastic molecular modelling approaches, by reporting the principal conceptualizations suggested by A. A. Markov, P. Langevin, A. Fokker, M. Planck, D. T. Gillespie, N. G. van Kampfen, and recently by D. Wilkinson, O. Wolkenhauer, P. S. Jöberg and by the author.
Abstract: Animated graph gives some good impressions in
presenting information. However, not many people are able to produce it because the process of generating an animated graph requires some technical skills. This work presents Content
Management System with Animated Graph (CMS-AG). It is a webbased system enabling users to produce an effective and interactive
graphical report in a short time period. It allows for three levels of user authentication, provides update profile, account management, template management, graph management, and track changes. The system development applies incremental development approach, object-oriented concepts and Web programming technologies. The design architecture promotes new technology of reporting. It also helps user cut off unnecessary expenses, save time and learn new things on different levels of users. In this paper, the developed system is described.
Abstract: This study investigated possible ways to improve the
efficiency of the platinum precipitation process using ammonium
chloride by reducing the platinum content reporting to the effluent.
The ore treated consist of five platinum group metals namely,
ruthenium, rhodium, iridium, platinum, palladium and a precious
metal gold. Gold, ruthenium, rhodium and iridium were extracted
prior the platinum precipitation process. Temperature, reducing
agent, flow rate and potential difference were the variables controlled
to determine the operation conditions for optimum platinum
precipitation efficiency. Hydrogen peroxide was added as the
oxidizing agent at the temperature of 85-90oC and potential
difference of 700-850mV was the variable used to check the
oxidizing state of platinum. The platinum was further purified at
temperature between 60-65oC, potential difference above 700 mV,
ammonium chloride of 200 l, and at these conditions the platinum
content reporting to the effluent was reduced to less than 300ppm,
resulting in optimum platinum precipitation efficiency and purity of
99.9%.
Abstract: Transportation authorities need to provide the services
and facilities that are critical to every country-s well-being and
development. Management of the road network is becoming
increasingly challenging as demands increase and resources are
limited. Public sector institutions are integrating performance
information into budgeting, managing and reporting via
implementing performance measurement systems. In the face of
growing challenges, performance measurement of road networks is
attracting growing interest in many countries. The large scale of
public investments makes the maintenance and development of road
networks an area where such systems are an important assessment
tool. Transportation agencies have been using performance
measurement and modeling as part of pavement and bridge
management systems. Recently the focus has been on extending the
process to applications in road construction and maintenance
systems, operations and safety programs, and administrative
structures and procedures. To eliminate failure and dysfunctional
consequences the importance of obtaining objective data and
implementing evaluation instrument where necessary is presented in
this paper
Abstract: In order to maximize efficiency of an information management platform and to assist in decision making, the collection, storage and analysis of performance-relevant data has become of fundamental importance. This paper addresses the merits and drawbacks provided by the OLAP paradigm for efficiently navigating large volumes of performance measurement data hierarchically. The system managers or database administrators navigate through adequately (re)structured measurement data aiming to detect performance bottlenecks, identify causes for performance problems or assessing the impact of configuration changes on the system and its representative metrics. Of particular importance is finding the root cause of an imminent problem, threatening availability and performance of an information system. Leveraging OLAP techniques, in contrast to traditional static reporting, this is supposed to be accomplished within moderate amount of time and little processing complexity. It is shown how OLAP techniques can help improve understandability and manageability of measurement data and, hence, improve the whole Performance Analysis process.
Abstract: A company CSR commitment, as stated in its Social
Report is, actually, perceived by its stakeholders?And in what
measure? Moreover, are stakeholders satisfied with the company
CSR efforts? Indeed, business returns from Corporate Social
Responsibility (CSR) practices, such as company reputation and
customer loyalty, depend heavily on how stakeholders perceive the
company social conduct. In this paper, we propose a methodology to
assess a company CSR commitment based on Global Reporting
Initiative (GRI) indicators, Content Analysis and a CSR positioning
matrix. We evaluate three aspects of CSR: the company commitment
disclosed through its Social Report; the company commitment
perceived by its stakeholders; the CSR commitment that stakeholders
require to the company. The positioning of the company under study
in the CSR matrix is based on the comparison among the three
commitment aspects (disclosed, perceived, required) and it allows
assessment and development of CSR strategies.
Abstract: Developers need to evaluate software's performance to make software efficient. This paper suggests a performance evaluation system for embedded software. The suggested system consists of code analyzer, testing agents, data analyzer, and report viewer. The code analyzer inserts additional code dependent on target system into source code and compiles the source code. The testing agents execute performance test. The data analyzer translates raw-level results data to class-level APIs for reporting viewer. The report viewer offers users graphical report views by using the APIs. We hope that the suggested tool will be useful for embedded-related software development,because developers can easily and intuitively analyze software's performance and resource utilization.
Abstract: At a time of growing market turbulence and a strong
shifts towards increasingly complex risk models and more stringent audit requirements, it is more critical than ever to maintain the highest quality of financial and credit information. IFC implemented
an approach that helps increase data integrity and quality significantly. This approach is called “Screening". Screening is based on linking information from different sources to identify potential
inconsistencies in key financial and credit data. That, in turn, can help
to ease the trials of portfolio supervision, and improve overall company global reporting and assessment systems. IFC experience
showed that when used regularly, Screening led to improved information.
Abstract: Trauma in early life is widely regarded as a cause for
adult mental health problems. This study explores the role of
secondary trauma on later functioning in a sample of 359 university
students enrolled in undergraduate psychology classes in the United
States. Participants were initially divided into four groups based on
1) having directly experienced trauma (assaultive violence), 2)
having directly experienced trauma and secondary traumatization
through the unanticipated death of a close friend or family member
or witnessing of an injury or shocking even), 3) having no
experience of direct trauma but having experienced indirect trauma
(secondary trauma), or 4) reporting no exposure. Participants
completed a battery of measures on concepts associated with
psychological functioning which included measures of
psychological well-being, problem solving, coping and resiliency.
Findings discuss differences in psychological functioning and
resilience based on participants who experienced secondary
traumatization and assaultive violence versus secondary
traumatization alone.
Abstract: This paper discusses about an intelligent system to be
installed in ambulances providing professional support to the paramedics on board. A video conferencing device over mobile 4G services enables specialists virtually attending the patient being transferred to the hospital. The data centre holds detailed databases
on the patients past medical history and hospitals with the specialists. It also hosts various software modules that compute the shortest traffic –less path to the closest hospital with the required facilities, on inputting the symptoms of the patient, on a real time basis.
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: Through 1980s, management accounting researchers
described the increasing irrelevance of traditional control and
performance measurement systems. The Balanced Scorecard (BSC)
is a critical business tool for a lot of organizations. It is a
performance measurement system which translates mission and
strategy into objectives. Strategy map approach is a development
variant of BSC in which some necessary causal relations must be
established. To recognize these relations, experts usually use
experience. It is also possible to utilize regression for the same
purpose. Structural Equation Modeling (SEM), which is one of the
most powerful methods of multivariate data analysis, obtains more
appropriate results than traditional methods such as regression. In the
present paper, we propose SEM for the first time to identify the
relations between objectives in the strategy map, and a test to
measure the importance of relations. In SEM, factor analysis and test
of hypotheses are done in the same analysis. SEM is known to be
better than other techniques at supporting analysis and reporting. Our
approach provides a framework which permits the experts to design
the strategy map by applying a comprehensive and scientific method
together with their experience. Therefore this scheme is a more
reliable method in comparison with the previously established
methods.
Abstract: During last decades is widely discussed the
international harmonization of financial reporting. This
harmonization is also affected by national tax systems in analyzed
countries. This paper provides some evidence on current national tax
systems in selected countries in Central and Eastern Europe. The
linkage of accounting profit as a tax base might decrease the
administrative burden for majority of SMEs, which are the most
important engine of each national economy.
Abstract: This paper investigates the effect of International
Financial Reporting Standards (IFRS) adoption on the frequency of
earnings managements towards small positive profits. We focus on
two emerging markets IFRS adopters: South Africa and Turkey.
We tested our logistic regression using appropriate panelestimation
techniques over a sample of 330 South African and 210
Turkish firm-year observations over the period 2002-2008. Our
results document that mandatory adoption of IFRS is not associated
with a reduction in earnings management towards small positive
profits in emerging markets. These results contradict most of the
previous findings of the studies conducted in developed countries.
Based on the legal system factor, we compare the intensity of
earnings management between a code law country (Turkey) and a
common law country (South Africa) over the pre and post-adoption
periods. Our findings show that the frequency of such earnings
management practice increases significantly for the code law
country.
Abstract: In today-s hip hop world where everyone is running
short of time and works hap hazardly,the similar scene is common on
the roads while in traffic.To do away with the fatal consequences of
such speedy traffics on rushy lanes, a software to analyse and keep
account of the traffic and subsequent conjestion is being used in the
developed countries. This software has being implemented and used
with the help of a suppprt tool called Critical Analysis Reporting
Environment.There has been two existing versions of this tool.The
current research paper involves examining the issues and probles
while using these two practically. Further a hybrid architecture is
proposed for the same that retains the quality and performance of
both and is better in terms of coupling of components , maintainence
and many other features.
Abstract: Mammographic images and data analysis to
facilitate modelling or computer aided diagnostic (CAD) software development should best be done using a common database that can handle various mammographic image file
formats and relate these to other patient information.
This would optimize the use of the data as both primary
reporting and enhanced information extraction of research data could be performed from the single dataset. One desired
improvement is the integration of DICOM file header information into the database, as an efficient and reliable source of supplementary patient information intrinsically
available in the images.
The purpose of this paper was to design a suitable database to link and integrate different types of image files and gather common information that can be further used for research
purposes. An interface was developed for accessing, adding,
updating, modifying and extracting data from the common
database, enhancing the future possible application of the data in CAD processing.
Technically, future developments envisaged include the creation of an advanced search function to selects image files
based on descriptor combinations. Results can be further used for specific CAD processing and other research. Design of a
user friendly configuration utility for importing of the required fields from the DICOM files must be done.
Abstract: As a company competitiveness depends more and more on the relationship with its stakeholders, the topic of companystakeholder fit is becoming increasingly important. This fit affects the extent to which a stakeholder perceives CSR company commitment, values and behaviors and, therefore, stakeholder identification in a company and his/her loyalty to it. Consequently, it is important to measure the alignment or the gap between stakeholder CSR demands, values, preferences and perceptions, and the company CSR disclosed commitment, values and policies. In this paper, in order to assess the company-stakeholder fit about corporate responsibility, an innovative CSR fit positioning matrix is proposed. This matrix is based on the measurement of a company CSR disclosed commitment and stakeholder perceived and required commitment. The matrix is part of a more complex methodology based on Global Reporting Initiative (GRI) indicators, content analysis and stakeholder questionnaires. This methodology provides appropriate indications for helping companies to achieve CSR company-stakeholder fit, by leveraging both CSR commitment and communication. Moreover, it could be used by top management for comparing different companies and stakeholders, and for planning specific CSR strategies, policies and activities.
Abstract: Face recognition is a technique to automatically
identify or verify individuals. It receives great attention in
identification, authentication, security and many more applications.
Diverse methods had been proposed for this purpose and also a lot of
comparative studies were performed. However, researchers could not
reach unified conclusion. In this paper, we are reporting an extensive
quantitative accuracy analysis of four most widely used face
recognition algorithms: Principal Component Analysis (PCA),
Independent Component Analysis (ICA), Linear Discriminant
Analysis (LDA) and Support Vector Machine (SVM) using AT&T,
Sheffield and Bangladeshi people face databases under diverse
situations such as illumination, alignment and pose variations.