Abstract: Stipples are desired for pattern fillings and
transparency effects. In contrast, some graphics standards, including
OpenGL ES 1.1 and 2.0, omitted this feature. We represent details of
providing line stipples and polygon stipples, through combining
texture mapping and alpha blending functions. We start from the
OpenGL-specified stipple-related API functions. The details of
mathematical transformations are explained to get the correct texture
coordinates. Then, the overall algorithm is represented, and its
implementation results are followed. We accomplished both of line
and polygon stipples, and verified its result with conformance test
routines.
Abstract: The New Basel Capital Accord (Basel II) influences how financial institutions around the world, and especially European Union institutions, determine the amount of capital to reserve. However, as the recent global crisis has shown, the revision of Basel II is needed to reflect current trends, such as increased volatility and correlation, in the world financial markets. The overall objective of Basel II is to increase the safety and soundness of the international financial system. Basel II builds on three main pillars: Pillar I deals with the minimum capital requirements for credit, market and operational risk, Pillar II focuses on the supervisory review process and finally Pillar III promotes market discipline through enhanced disclosure requirements for banks. The aim of this paper is to provide the historical background, key features and impact of Basel II on financial markets. Moreover, we discuss new proposals for international bank regulation (sometimes referred to as Basel III) which include requirements for higher quality, constituency and transparency of banks' capital and risk management, regulation of OTC markets and introduction of new liquidity standards for internationally active banks.
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: This paper describes the evolution of strategies to
evaluate ePortfolios in an online Master-s of Education (M.Ed.)
degree in Instructional Technology. The ePortfolios are required as a
culminating activity for students in the program. By using Web 2.0
tools to develop the ePortfolios, students are able to showcase their
technical skills, integrate national standards, demonstrate their
professional understandings, and reflect on their individual learning.
Faculty have created assessment strategies to evaluate student
achievement of these skills. To further develop ePortfolios as a tool
promoting authentic learning, faculty are moving toward integrating
transparency as part of the evaluation process.
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: In this paper, a novel multipurpose audio watermarking
algorithm is proposed based on Vector Quantization (VQ) in Discrete
Cosine Transform (DCT) domain using the codeword labeling and
index-bit constrained method. By using this algorithm, it can fulfill the
requirements of both the copyright protection and content integrity
authentication at the same time for the multimedia artworks. The
robust watermark is embedded in the middle frequency coefficients of
the DCT transform during the labeled codeword vector quantization
procedure. The fragile watermark is embedded into the indices of the
high frequency coefficients of the DCT transform by using the
constrained index vector quantization method for the purpose of
integrity authentication of the original audio signals. Both the robust
and the fragile watermarks can be extracted without the original audio
signals, and the simulation results show that our algorithm is effective
with regard to the transparency, robustness and the authentication
requirements
Abstract: The efficiency of an image watermarking technique depends on the preservation of visually significant information. This is attained by embedding the watermark transparently with the maximum possible strength. The current paper presents an approach for still image digital watermarking in which the watermark embedding process employs the wavelet transform and incorporates Human Visual System (HVS) characteristics. The sensitivity of a human observer to contrast with respect to spatial frequency is described by the Contrast Sensitivity Function (CSF). The strength of the watermark within the decomposition subbands, which occupy an interval on the spatial frequencies, is adjusted according to this sensitivity. Moreover, the watermark embedding process is carried over the subband coefficients that lie on edges where distortions are less noticeable. The experimental evaluation of the proposed method shows very good results in terms of robustness and transparency.
Abstract: Indium-tin oxide films are deposited by low plasma
temperature RF sputtering on highly flexible modification of glycol
polyethyleneterephtalate substrates. The produced layers are
characterized with transparency over 82 % and sheet resistance of
86.9 Ω/square. The film’s conductivity was further improved by
additional UV illumination from light source (365 nm), having power
of 250 W. The influence of the UV exposure dose on the structural
and electro-optical properties of ITO was investigated. It was
established that the optimum time of illumination is 10 minutes and
further UV treatment leads to polymer substrates degradation.
Structural and bonds type analysis show that at longer treatment
carbon atoms release and diffuse into ITO films, which worsen their
electrical behavior. For the optimum UV dose the minimum sheet
resistance was measured to be 19.2 Ω/square, and the maximum
transparency remained almost unchanged – above 82 %.
Abstract: The concept of the new government should focus on
forming a new relationship between public servants and citizens of
the state, formed on the principles of transparency, accountability,
protection of citizens' rights. These principles are laid down in the
problem of administrative reform in the Republic of Kazakhstan.
Also, this wish arises, contributing to the improvement of the system
of political management in our country. For the full realization of the
goals is necessary to develop a special state program designed to
improve the regulatory framework for public service, improving
training, retraining and advanced training of civil servants, forming a
system of incentives in public service and other activities aimed at
achieving the efficiency of the entire system government.
Abstract: A Cable-Driven Locomotion Interface provides a low
inertia haptic interface and is used as a way of enabling the user
to walk and interact with virtual surfaces. These surfaces generate
Cartesian wrenches which must be optimized for each motorized
reel in order to reproduce a haptic sensation in both feet. However,
the use of wrench control requires a measure of the cable tensions
applied to the moving platform. The latter measure may be inaccurate
if it is based on sensors located near the reel. Moreover, friction
hysteresis from the reel moving parts needs to be compensated
for with an evaluation of low angular velocity of the motor shaft.
Also, the pose of the platform is not known precisely due to cable
sagging and mechanical deformation. This paper presents a non-ideal
motorized reel design with its corresponding control strategy that
aims at overcoming the aforementioned issues. A transfert function
of the reel based on frequency responses in function of cable tension
and cable length is presented with an optimal adaptative PIDF
controller. Finally, an hybrid position/tension control is discussed with
an analysis of the stability for achieving a complete functionnality of
the haptic platform.
Abstract: The paper investigates the relationship between the foreign direct investment (FDI) and the corporate governance or transparency by investigating the country-level FDI flows, FDI inward performance, corporate governance and transparency variables. From the regression analysis with Newey-West estimator of 28 country panel data from 1990- 2002, we find strong positive relationships between corporate governance or transparency level of hosting countries and FDI inward performance within hosting countries. A strong positive relationship is found between anti-director rights level or number of analysts of hosting countries and FDI inward performance within hosting countries. Also, we find a positive relationship between the number of analysts of hosting countries and FDI inflows. The empirical results are consistent with stock market liberalizations and corporate governance explanations of reasons for FDI.
Abstract: Within the realm of e-government, the development has moved towards testing new means for democratic decisionmaking, like e-panels, electronic discussion forums, and polls. Although such new developments seem promising, they are not problem-free, and the outcomes are seldom used in the subsequent formal political procedures. Nevertheless, process models offer promising potential when it comes to structuring and supporting transparency of decision processes in order to facilitate the integration of the public into decision-making procedures in a reasonable and manageable way. Based on real-life cases of urban planning processes in Sweden, we present an outline for an integrated framework for public decision making to: a) provide tools for citizens to organize discussion and create opinions; b) enable governments, authorities, and institutions to better analyse these opinions; and c) enable governments to account for this information in planning and societal decision making by employing a process model for structured public decision making.
Abstract: In this paper, a robust watermarking algorithm using
the wavelet transform and edge detection is presented. The efficiency
of an image watermarking technique depends on the preservation of
visually significant information. This is attained by embedding the
watermark transparently with the maximum possible strength. The
watermark embedding process is carried over the subband
coefficients that lie on edges, where distortions are less noticeable,
with a subband level dependent strength. Also, the watermark is
embedded to selected coefficients around edges, using a different
scale factor for watermark strength, that are captured by a
morphological dilation operation. The experimental evaluation of the
proposed method shows very good results in terms of robustness and
transparency to various attacks such as median filtering, Gaussian
noise, JPEG compression and geometrical transformations.
Abstract: Our work is part of the heterogeneous data
integration, with the definition of a structural and semantic mediation
model. Our aim is to propose architecture for the heterogeneous
sources metadata mediation, represented by XML, RDF and RuleML
models, providing to the user the metadata transparency. This, by
including data structures, of natures fundamentally different, and
allowing the decomposition of a query involving multiple sources, to
queries specific to these sources, then recompose the result.
Abstract: The investigation results of high-density hydrogen
heating by high-current electric arc are presented at initial pressure
from 5 MPa to 160 MPa with current amplitude up to 1.6 MA and
current rate of rise 109-1011 A/s. When changing the initial pressure
and current rate of rise, channel temperature varies from several
electronvolts to hundreds electronvolts. Arc channel radius is several
millimeters. But the radius of the discharge chamber greater than the
radius of the arc channel on approximately order of magnitude. High
efficiency of gas heating is caused by radiation absorption of
hydrogen surrounding the arc. Current channel consist from vapor of
the initiating wire. At current rate of rise of 109 A/s and relatively
small current amplitude gas heating occurs due to radiation
absorption in the band transparency of hydrogen by the wire vapours
with photon energies less than 13.6 eV. At current rate of rise of
1011 A/s gas heating is due to hydrogen absorption of soft X-rays
from discharge channel.
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: This research aimed to study employees- perceptions and expectations toward their organization-s corporate social responsibility (CSR), to study the differences between employees- personal factors and level of perceptions and expectations toward CSR, and to study the relationship between employees- perceptions and expectations toward CSR. Purposive sampling and questionnaire were applied to collect information from 400 private company employees in Bangkok metropolitan area. The results revealed that employees had “high" level of perceptions and expectations toward CSR, of which the highest level were given on the area of “corporate governance and transparency". It was found that there was different level of expectations of employees with different period of employment, position and employment (by listed and non-listed companies). Employees of different age and period of employment also had different level of expectations. Employees- perceptions were correlated with their expectations toward CSR.
Abstract: Conflicts identification among non-functional requirements is often identified intuitively which impairs conflict analysis practices. This paper proposes a new model to identify conflicts among non-functional requirements. The proposed model uses the matrix mechanism to identify the quality based conflicts among non-functional requirements. The potential conflicts are identified through the mapping of low level conflicting quality attributes to low level functionalities using the matrices. The proposed model achieves the identification of conflicts among product and process requirements, identifies false conflicts, decreases the documentation overhead, and maintains transparency of identified conflicts. The attributes are not concomitantly taken into account by current models in practice.
Abstract: Optical properties of sputter-deposited ZnS thin films
were investigated as potential replacements for CBD(chemical bath
deposition) CdS buffer layers in the application of CIGS solar cells.
ZnS thin films were fabricated on glass substrates at RT, 150oC, 200oC,
and 250oC with 50 sccm Ar gas using an RF magnetron sputtering
system. The crystal structure of the thin film is found to be zinc blende
(cubic) structure. Lattice parameter of ZnS is slightly larger than CdS
on the plane and thus better matched with that of CIGS. Within a
400-800 nm wavelength region, the average transmittance was larger
than 75%. When the deposition temperature of the thin film was
increased, the blue shift phenomenon was enhanced. Band gap energy
of the ZnS thin film tended to increase as the deposition temperature
increased. ZnS thin film is a promising material system for the CIGS
buffer layer, in terms of ease of processing, low cost, environmental
friendliness, higher transparency, and electrical properties
Abstract: There are three main ways of categorizing capital in banking operations: accounting, regulatory and economic capital. However, the 2008-2009 global crisis has shown that none of these categories adequately reflects the real risks of bank operations, especially in light of the failures Bear Stearns, Lehman Brothers or Northern Rock. This paper deals with the economic capital allocation of global banks. In theory, economic capital should reflect the real risks of a bank and should be publicly available. Yet, as discovered during the global financial crisis, even when economic capital information was publicly disclosed, the underlying assumptions rendered the information useless. Specifically, some global banks that reported relatively high levels of economic capital before the crisis went bankrupt or had to be bailed-out by their government. And, only 15 out of 50 global banks reported their economic capital during the 2007-2010 period. In this paper, we analyze the changes in reported bank economic capital disclosure during this period. We conclude that relative shares of credit and business risks increased in 2010 compared to 2007, while both operational and market risks decreased their shares on the total economic capital of top-rated global banks. Generally speaking, higher levels of disclosure and transparency of bank operations are required to obtain more confidence from stakeholders. Moreover, additional risks such as liquidity risks should be included in these disclosures.