Abstract: This paper explores the idea of globalisation and
considers accounting-s role in that process in order to develop new
spaces for accounting research. That-s why in this paper we are
looking for questions not necessary for answers. Adopting an
'alternative' view of accounting it-s related to the fact that we sees
accounting as social and evolutionist process, that pays heed to those
voices arguing for greater social and environmental justice, and that
draws attention to the role of accounting researchers in the process of
globalisation. The paper defines globalisation and expands the
globalisation and accounting research agenda introducing in this
context the harmonization process in accounting. There are the two
main systems which are disputing the first stage of being the
benchmark: GAAP and IFRS. Each of them has his pluses and
minuses on being the selected one. Due to this fact a convergence of
the two, joining the advantages and disadvantages of the two should
be the solution for an unique international accounting solution. Is this
idea realizable, what steps has been made until now, what should be
done in the future. The paper is emphasising the role of the cultural
differences in the process of imposing of an unique international
accounting system by the global organizations..
Abstract: The optimal control is one of the possible controllers
for a dynamic system, having a linear quadratic regulator and using
the Pontryagin-s principle or the dynamic programming method .
Stochastic disturbances may affect the coefficients (multiplicative
disturbances) or the equations (additive disturbances), provided that
the shocks are not too great . Nevertheless, this approach encounters
difficulties when uncertainties are very important or when the probability
calculus is of no help with very imprecise data. The fuzzy
logic contributes to a pragmatic solution of such a problem since it
operates on fuzzy numbers. A fuzzy controller acts as an artificial
decision maker that operates in a closed-loop system in real time.
This contribution seeks to explore the tracking problem and control
of dynamic macroeconomic models using a fuzzy learning algorithm.
A two inputs - single output (TISO) fuzzy model is applied to the
linear fluctuation model of Phillips and to the nonlinear growth model
of Goodwin.
Abstract: The virulent debates that have dogged research on,
and the diffusion of, a wide range of technologies indicate a growing
loss of confidence in what we might call, the techno-scientific
endeavour to reshape the world. Utopian images of a world rendered
ever more amenable to human desires are now closely shadowed by
just as compelling dystopian visions of monstrosity and disaster that
are nevertheless constructed from the same cultural material. The
paper uses the case of the debates over developments in reproductive
technology to offer some observations on the ways in which such
technologies routinely become enmirred in cultural ambivalence.
Abstract: A collaboration among the Hospital S. Giovanni Battista
of Turin, the Politecnico of Turin, and the MUST company is
described. The content of the collaboration has been and is the use of
ICT-s, e-learning, and blended learning for the internal professional
education, training, and keeping up to date of the personnel of the
hospital. A platform for the delivery of the teaching materials has
been built, including an evaluation and self-evaluation tool. The first
on line courses have been developed and delivered and many more
are in preparation. The first results of the monitoring of the efficacy
of the online education have been positive.
Abstract: This paper discusses the issue of tribal development,
displacement, rehabilitation and resettlement policies, and
implementation in the agency (scheduled / tribal) areas of the West
Godavari District, Andhra Pradesh State, India. This study is based
on action anthropological approach, conducted among the displaced
tribal communities i.e. Konda Reddis and Nayakapods of this region,
under the 'Kovvada Reservoir' Project. These groups are
traditionally shifting cultivators and popularly known as the
Primitive Tribal Groups (PTGs) in the government records. This
paper also focuses on the issues of tribal displacement and land
alienation due to construction of the Kovvada reservoir, without
proper rehabilitation and resettlement, although there are well
defined guidelines, procedures and norms for the rehabilitation of
Project Affected Persons (PAPs). It is necessary to begin with, to
provide an overview of the issues in tribal development and policies
related to displacement and rehabilitation in the Indian context as a
background to the Kovvada Reservoir Project, the subject of this
study.
Abstract: According to the conception of personnel
management, human resource management requires efficient use of
human resources. This is ensured by various activities directed
towards the area of management. Among these activities there are for
example the recruitment of employees, development, strengthening
of relations, mutual inspiring, implementation of correct working
processes and systems used by individuals or groups.
Abstract: Organizational communication is an administrative
function crucial especially for executives in the implementation of
organizational and administrative functions. Executives spend a
significant part of their time on communicative activities. Doing his or her daily routine, arranging meeting schedules, speaking on the telephone, reading or replying to business correspondence, or
fulfilling the control functions within the organization, an executive typically engages in communication processes.
Efficient communication is the principal device for the adequate implementation of administrative and organizational activities. For
this purpose, management needs to specify the kind of
communication system to be set up and the kind of communication
devices to be used. Communication is vital for any organization.
In conventional offices, communication takes place within the hierarchical pyramid called the organizational structure, and is known as formal or informal communication. Formal communication
is the type that works in specified structures within the organizational rules and towards the organizational goals. Informal communication, on the other hand, is the unofficial type taking place among staff as
face-to-face or telephone interaction.
Communication in virtual as well as conventional offices is
essential for obtaining the right information in administrative
activities and decision-making. Virtual communication technologies
increase the efficiency of communication especially in virtual teams.
Group communication is strengthened through an inter-group central
channel. Further, ease of information transmission makes it possible
to reach the information at the source, allowing efficient and correct decisions. Virtual offices can present as a whole the elements of information which conventional offices produce in different
environments.
At present, virtual work has become a reality with its pros and
cons, and will probably spread very rapidly in coming years, in line
with the growth in information technologies.
Abstract: This article first summarizes reasons why current approaches supporting Open Learning and Distance Education need to be complemented by tools permitting lecturers, researchers and students to cooperatively organize the semantic content of Learning related materials (courses, discussions, etc.) into a fine-grained shared semantic network. This first part of the article also quickly describes the approach adopted to permit such a collaborative work. Then, examples of such semantic networks are presented. Finally, an evaluation of the approach by students is provided and analyzed.
Abstract: The Philosophy of Sufficiency Economy, bestowed
by His Majesty the King Bhumibol Adulyadej to the people of
Thailand, highlights a balanced way of living. Three principles of
moderation reasonableness, and immunity, along with the conditions
for morality and knowledge, can be applied to any level of the
society–from an individual to the nation. The Philosophy of
Sufficiency Economy helps address the current development
challenges, which are issues on institutions, environmental
sustainability, human well-being, and the role of the government.
Abstract: The Master-s of Public Health (MPH) degree is
growing in popularity among a number of higher education
institutions throughout the world as a distance education graduate
program. This paper offers an overview of program design and
development strategies that promote successful distance delivery of
MPH programs. Design and development challenges are discussed in
terms of type of distance delivery, accreditation, student demand,
faculty development, user needs, course content, and marketing
strategies. The ongoing development of a distance education MPH
program at Utah State University will be used to highlight and
consider various aspects of this important but challenging process.
Abstract: Despite the strong and consistent increase in the use of
electronic payment methods worldwide, the diffusion of electronic
wallets is still far from widespread. Analysis of the failure of
electronic wallet uptake has either focused on technical issues or
chosen to analyse a specific scheme. This article proposes a joint
approach to analysing key factors affecting the adoption of e-wallets
by using the ‘Technology Acceptance Model” [1] which we have
expanded to take into account the cost of using e-wallets. We use this
model to analyse Monéo, the only French electronic wallet still in
operation.
Abstract: In this work, the autoregressive vectors are used to
know dynamics of the Agricultural export and import, and the real
effective exchange rate (REER). In order to analyze the interactions,
the impulse- response function is used in decomposition of variance,
causality of Granger as well as the methodology of Johansen to know
the relations co integration. The REER causes agricultural export and
import in the sense of Granger. The influence displays the
innovations of the REER on the agricultural export and import is not
very great and the duration of the effects is short. It displays that
REER has an immediate positive effect, after the tenth year it
displays smooth results on the agricultural export. Evidence of a
vector exists co integration, In short run, REER has smaller effects
on export and import, compared to the long-run effects.
Abstract: In this paper, we present a methodology for finding
authoritative researchers by analyzing academic Web sites. We show
a case study in which we concentrate on a set of Czech computer
science departments- Web sites. We analyze the relations between
them via hyperlinks and find the most important ones using several
common ranking algorithms. We then examine the contents of the
research papers present on these sites and determine the most
authoritative Czech authors.
Abstract: This contribution deals with the relationship between
communication effectiveness and the extent of communication
among organizational units. To facilitate communication between
employees and to increase the level of understanding, the knowledge
of communication tools is necessary. Recent experience has shown
that personal communication is critical for smooth running of
companies and cannot be fully replaced by any form of technical
communication devices.
Below are presented the outcomes of the research on the
relationship between the extent of communication among
organisational units and its efficiency.
Abstract: Research papers are usually evaluated via peer
review. However, peer review has limitations in evaluating research
papers. In this paper, Scienstein and the new idea of 'collaborative
document evaluation' are presented. Scienstein is a project to
evaluate scientific papers collaboratively based on ratings, links,
annotations and classifications by the scientific community using the
internet. In this paper, critical success factors of collaborative
document evaluation are analyzed. That is the scientists- motivation
to participate as reviewers, the reviewers- competence and the
reviewers- trustworthiness. It is shown that if these factors are
ensured, collaborative document evaluation may prove to be a more
objective, faster and less resource intensive approach to scientific
document evaluation in comparison to the classical peer review
process. It is shown that additional advantages exist as collaborative
document evaluation supports interdisciplinary work, allows
continuous post-publishing quality assessments and enables the
implementation of academic recommendation engines. In the long
term, it seems possible that collaborative document evaluation will
successively substitute peer review and decrease the need for
journals.
Abstract: This research project is developed in order to study
managerial styles of modern Thai executives. The thorough
understanding will lead to continuous improvement and efficient
performance of Thai business organizations. Regarding managerial
skills, Thai executives focus heavily upon human skills. Also, the
negotiator roles are most emphasis in their management. In addition,
Thai executives pay most attention to the fundamental management
principles including Harmony and Unity of Direction of the
organizations. Moreover, the management techniques, consisting of
Team work and Career Planning are of their main concern. Finally,
Thai executives wish to enhance their firms- image and employees-
morale through conducting the ethical and socially responsible
activities. The major tactic deployed to stimulate employees- ethical
behaviors and mindset is Code of Ethics development.
Abstract: In modern telecommunications industry, demand &
supply chain management (DSCM) needs reliable design and
versatile tools to control the material flow. The objective for efficient
DSCM is reducing inventory, lead times and related costs in order to
assure reliable and on-time deliveries from manufacturing units
towards customers. In this paper the multi-rate expert system based
methodology for developing simulation tools that would enable
optimal DSCM for multi region, high volume and high complexity
manufacturing environment was proposed.
Abstract: A key requirement for e-learning materials is
reusability and interoperability, that is the possibility to use at least
part of the contents in different courses, and to deliver them trough
different platforms. These features make possible to limit the cost of
new packages, but require the development of material according to
proper specifications. SCORM (Sharable Content Object Reference
Model) is a set of guidelines suitable for this purpose. A specific
adaptation project has been started to make possible to reuse existing
materials. The paper describes the main characteristics of SCORM
specification, and the procedure used to modify the existing material.
Abstract: Outsourcing, a management practice strongly
consolidated within the area of Information Systems, is currently
going through a stage of unstoppable growth. This paper makes a
proposal about the main reasons which may lead firms to adopt
Information Systems Outsourcing. It will equally analyse the
potential risks that IS clients are likely to face. An additional
objective is to assess these reasons and risks in the case of large
Spanish firms, while simultaneously examining their evolution over
time.
Abstract: This article provides some insight into the
implementation of the national ID programme in the United Arab
Emirates (UAE). The fundamental aim is to contribute to the
existing body of knowledge in the field, as it sheds light on some of
the lessons learned from the programme that is believed to widening
the knowledge horizons of those involved in such initiatives.