Abstract: In the last few years, several steps were taken in order
to improve the quality of corporate governance for Romanian listed
companies. Higher standards of corporate governance is documented
in the literature to lead to a better information environment, and,
consequently, to increase analysts forecast accuracy. Accordingly, the
purpose of this paper is to investigate the extent to which corporate
governance policies affect analysts forecasts for companies listed on
Bucharest Stock Exchange. The results showed that there is indeed a
negative correlation between a corporate governance index – used as
a proxy for the quality of corporate governance practices - and
analysts forecast errors.
Abstract: The aim of this study was to examine current levels of physical activity determined via heart rate monitoring. A total of 176 children (85 boys, 91 girls) aged 5-13 years wore sealed Polar heart rate monitors for at least 10 hours per day on at least 3 days. Mean daily minutes of moderate to vigorous-intensity physical activity was 65 ± 43 (mean ± SD) for boys and 54 ± 37 for girls. Daily minutes of vigorous-intensity activity was 31 ± 24 and 24 ± 21 for boys and girls respectively. Significant differences in physical activity levels were observed between school day and weekends, boys and girls, and among age and geographical groups. Only 36% of boys and 22% of girls met the New Zealand physical activity guideline. This research indicates that a large proportion of New Zealand children are not meeting physical activity recommendations.
Abstract: The relation between taxation states and foreign direct
investment has been studied for several perspectives and with states
of different levels of development. Usually it's only considered the
impact of tax level on the foreign direct investment volume. This
paper enhances this view by assuming that multinationals companies
(MNC) can use transfer prices systems and have got investment
timing flexibility. Thus, it evaluates the impact of the use of
international transfer pricing systems on the states- policy and on the
investment timing of the multinational companies. In uncertain
business environments (with periodical release of news), the
investment can increase if MNC detain investment delay options.
This paper shows how tax differentials can attract foreign direct
investments (FDI) and influence MNC behavior. The equilibrium is
set in a global environment where MNC can shift their profits
between states depending on the corporate tax rates. Assuming the
use of transfer pricing schemes, this paper confirms the relationship
between MNC behavior and the release of new business news.
Abstract: This paper explores the social and political imperatives in the sphere of public policy relating to social justice. In India, the colonial legacy and post-colonial social and political pressures sustained the appropriation of 'caste' category in allocating public resources to the backward class of citizens. For several reasons, 'economic' category could not be placed in allocating resources. This paper examines the reasons behind the deliberative exercises and formulating policies and seeks an alternative framework in realizing social justice in terms of a unified category. This attempt can be viewed as a reconciliation of traditional and modern values for a viable alternative in public policy making.
Abstract: The main thrust of this paper is to assess the level of disclosure in the annual reports of non-financial Greek firms and to empirically investigate the hypothesized impact of several firm characteristics on the extent of mandatory disclosure. A disclosure checklist consisting of 100 mandatory items was developed to assess the level of disclosure in the 2009 annual reports of 43 Greek companies listed at the Athens stock exchange. The association between the level of disclosure and some firm characteristics was examined using multiple linear regression analysis. The study reveals that Greek companies on general have responded adequately to the mandatory disclosure requirements of the regulatory bodies. The findings also indicate that firm size was significant positively associated with the level of disclosure. The remaining variables such as age, profitability, liquidity, and board composition were found to be insignificant in explaining the variation of mandatory disclosures. The outcome of this study is undoubtedly of great concern to the investment community at large to assist in evaluating the extent of mandatory disclosure by Greek firms and explaining the variation of disclosure in light of firm-specific characteristics.
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: Recently, a great number of theoretical frameworks
have been proposed to develop the linkages between knowledge
management (KM) and organizational strategies. However, while
there has been much theorizing and case study in the area, validated
research models integrating KM and information technology
strategies for empirical testing of these theories have been scarce. In
this research, we try to develop a research model for explaining the
relationship between KM strategy and IT strategy and their effects on
performance. Finally, meaningful propositions and conclusions are
derived, and suggestions for future research are proposed and
discussed.
Abstract: Wikis are promoted as collaborative writing tools that
allow students to transform a text into a collective document by
information sharing and group reflection. However, despite the
promising collaborative capabilities of wikis, their pedagogical value
regarding collaborative writing is still questionable. Wiki alone
cannot make collaborative writing happen, and students do not
automatically become more active, participate, and collaborate with
others when they use wikis. To foster collaborative writing and active
involvement in wiki development there is a need for a systematic
approach to wikis. Themain goal of this paper is to propose and
evaluate a co-writing approach to the development of wikis, along
with the study of three wiki applications to report on pedagogical
implications of collaborative writing in higher education.
Abstract: Architecture education was based on apprenticeship
models and its nature has not changed much during long period but
the Source of changes was its evaluation process and system. It is
undeniable that art and architecture education is completely based on
transmitting knowledge from instructor to students. In contrast to
other majors this transmitting is by iteration and practice and studio
masters try to control the design process and improving skills in the
form of supervision and criticizing. Also the evaluation will end by
giving marks to students- achievements. Therefore the importance of
the evaluation and assessment role is obvious and it is not irrelevant
to say that if we want to know about the architecture education
system, we must first study its assessment procedures. The evolution
of these changes in western countries has literate and documented
well. However it seems that this procedure has unregarded in
Malaysia and there is a severe lack of research and documentation in
this area. Malaysia as an under developing and multicultural country
which is involved different races and cultures is a proper origin for
scrutinizing and understanding the evaluation systems and
acceptability amount of current implemented models to keep the
evaluation and assessment procedure abreast with needs of different
generations, cultures and even genders. This paper attempts to
answer the questions of how evaluation and assessments are
performed and how students perceive this evaluation system in the
context Malaysia. The main advantage of this work is that it
contributes in international debate on evaluation model.
Abstract: The study investigated the effects of Teaching Games
for Understanding approach on students ‘cognitive learning outcome.
The study was a quasi-experimental non-equivalent pretest-posttest
control group design whereby 10 year old primary school students
(n=72) were randomly assigned to an experimental and a control
group. The experimental group students were exposed with TGfU
approach and the control group with the Traditional Skill approach of
handball game. Game Performance Assessment Instrument (GPAI)
was used to measure students' tactical understanding and decision
making in 3 versus 3 handball game situations. Analysis of
covariance (ANCOVA) was used to analyze the data. The results
reveal that there was a significant difference between the TGfU
approach group and the traditional skill approach group students on
post test score (F (1, 69) = 248.83, p < .05). The findings of this
study suggested the importance of TGfU approach to improve
primary students’ tactical understanding and decision making in
handball game.
Abstract: Setting up of rural telecentres, popularly referred to as
Common Service Centres (CSCs), are considered one of the initial
forerunners of rural e-Governance initiatives under the Government
of India-s National e-Governance Plan (NeGP). CSCs are
implemented on public-private partnership (PPP) – where State
governments play a major role in facilitating the establishment of
CSCs and investments are made by private companies referred to as
Service Centre Agencies (SCAs). CSC implementation is expected to
help in improving public service delivery in a transparent and
efficient manner. However, there is very little research undertaken to
study the actual impact of CSC implementation at the grassroots
level. This paper addresses the gap by identifying the circumstances,
concerns and expectations from the point-of-view of citizens and
examining the finer aspects of social processes in the context of rural
e-Governance.
Abstract: The study aims to develop a framework of social
network management to enhance customer relationship. Social
network management of this research is derived from social network
site management, individual and organization social network usage
motivation. The survey was conducted with organization employees
who have used social network to interact with customers. The results
reveal that content, link, privacy and security, page design and
interactivity are the major issues of social network site management.
Content, link, privacy and security, individual and organization
motivation have major impacts on encouraging business knowledge
sharing among employees. Moreover, Page design and interactivity,
content, organization motivation and knowledge sharing can improve
customer relationships.
Abstract: The purpose of this study is to investigate the influence of breaststroke swimming exercise to improving the peak expiratory flow. Methode: This study used 17 students of men aged 19-21 years, APE values measured before and after the study. Style swimming workout done in accordance with a program that has been made. Result: Value of peak expiratory flow in male students obtained on average before exercise (530 ± 15 811) liters / min and after doing the exercises (540.59 ± 17 092) liters / minute. Paired ttest showed t = -6.446 and p = 0.000, which means there are differences in peak expiratory flow values before and after exercise swimming breaststroke. Conclusion: The conclusion is the breaststroke swimming exercise can be improving of peak expiratory flow.
Abstract: The evolution of information and communication
technology has made a very powerful support for the improvement of
online learning platforms in creation of courses. This paper presents a
study that attempts to explore new web architecture for creating an
adaptive online learning system to profiles of learners, using the Web
as a source for the automatic creation of courses for the online
training platform. This architecture will reduce the time and decrease
the effort performed by the drafters of the current e-learning
platform, and direct adaptation of the Web content will greatly enrich
the quality of online training courses.
Abstract: This study links up the theories of social psychology,
economics and sport management to assess the impact of sport
participation on subjective well-being (SWB) and use a simple statistic
method to estimate the relative monetary value that sport participation
derives SWB for Taiwan-s college students. By constructing proper
measurements on sport participation and SWB respectively, a
structural equation model (SEM) is developed to perform a
confirmatory factory analysis, and the causal relationship between
sport participation and SWB as well as the effect of the demographic
variables on these two concepts are also discussed.
Abstract: The aim of this study was to compare the effects
of an altitude training camp on heart rate variability and
performance in elite triathletes. Ten athletes completed 20 days of live-high, train-low training at 1650m. Athletes
underwent pre and post 800-m swim time trials at sea-level, and two heart rate variability tests at 1650m on the first and
last day of the training camp. Based on their time trial results,
athletes were divided into responders and non-responders. Relative to the non-responders, the responders sympathetic-toparasympathetic
ratio decreased substantially after 20 days of altitude training (-0.68 ± 1.08 and -1.2 ± 0.96, mean ± 90%
confidence interval for supine and standing respectively). In
addition, sympathetic activity while standing was also
substantially lower post-altitude in the responders compared to the non-responders (-1869 ± 4764 ms2). Results indicate that
responders demonstrated a change to more vagal
predominance compared to non-responders.
Abstract: Planning of economic activities development has various dimensions one of which determines adequate capacity of economic activities in provinces regarding the government-s goals. Paralleling planning goals of economic activities development including subjects being focused on the view statement is effective to better realize the statement's goals. Current paper presents a native framework for economic activities development in provincial level. Triple steps within the framework are concordant with the view statement-s goals achievement. At first step of the proposed framework, economic activities are being prioritized in terms of employment indices, and secondly economic activities regarding to the province's relative advantages are being recognized. In the third step, desirable capacity of economic activities is determined with regards to the government's goals and effective constraints in economic activities development. Development of economic activities related to the provinces- relative advantages, contributes on regional balance and on equal development of economic activities. Furthermore, results of the framework enable more confident investment, affect employment development and remove unemployment concern as the main goals of the view statement.
Abstract: The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.
Abstract: Knowledge of an organization does not merely reside
in structured form of information and data; it is also embedded in
unstructured form. The discovery of such knowledge is particularly
difficult as the characteristic is dynamic, scattered, massive and
multiplying at high speed. Conventional methods of managing
unstructured information are considered too resource demanding and
time consuming to cope with the rapid information growth.
In this paper, a Multi-faceted and Automatic Knowledge
Elicitation System (MAKES) is introduced for the purpose of
discovery and capture of organizational knowledge. A trial
implementation has been conducted in a public organization to
achieve the objective of decision capture and navigation from a
number of meeting minutes which are autonomously organized,
classified and presented in a multi-faceted taxonomy map in both
document and content level. Key concepts such as critical decision
made, key knowledge workers, knowledge flow and the relationship
among them are elicited and displayed in predefined knowledge
model and maps. Hence, the structured knowledge can be retained,
shared and reused.
Conducting Knowledge Management with MAKES reduces work
in searching and retrieving the target decision, saves a great deal of
time and manpower, and also enables an organization to keep pace
with the knowledge life cycle. This is particularly important when
the amount of unstructured information and data grows extremely
quickly. This system approach of knowledge management can
accelerate value extraction and creation cycles of organizations.
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.