Blockchain Security in MANETs

The security aspect of the IoT occupies a place of great importance especially after the evolution that has known this field lastly because it must take into account the transformations and the new applications .Blockchain is a new technology dedicated to the data sharing. However, this does not work the same way in the different systems with different operating principles. This article will discuss network security using the Blockchain to facilitate the sending of messages and information, enabling the use of new processes and enabling autonomous coordination of devices. To do this, we will discuss proposed solutions to ensure a high level of security in these networks in the work of other researchers. Finally, our article will propose a method of security more adapted to our needs as a team working in the ad hoc networks, this method is based on the principle of the Blockchain and that we named ”MPR Blockchain”.

Applications of Drones in Infrastructures: Challenges and Opportunities

Unmanned aerial vehicles (UAVs), also referred to as drones, equipped with various kinds of advanced detecting or surveying systems, are effective and low-cost in data acquisition, data delivery and sharing, which can benefit the building of infrastructures. This paper will give an overview of applications of drones in planning, designing, construction and maintenance of infrastructures. The drone platform, detecting and surveying systems, and post-data processing systems will be introduced, followed by cases with details of the applications. Challenges from different aspects will be addressed. Opportunities of drones in infrastructure include but not limited to the following. Firstly, UAVs equipped with high definition cameras or other detecting equipment are capable of inspecting the hard to reach infrastructure assets. Secondly, UAVs can be used as effective tools to survey and map the landscape to collect necessary information before infrastructure construction. Furthermore, an UAV or multi-UVAs are useful in construction management. UVAs can also be used in collecting roads and building information by taking high-resolution photos for future infrastructure planning. UAVs can be used to provide reliable and dynamic traffic information, which is potentially helpful in building smart cities. The main challenges are: limited flight time, the robustness of signal, post data analyze, multi-drone collaboration, weather condition, distractions to the traffic caused by drones. This paper aims to help owners, designers, engineers and architects to improve the building process of infrastructures for higher efficiency and better performance.

Total Organic Carbon, Porosity and Permeability Correlation: A Tool for Carbon Dioxide Storage Potential Evaluation in Irati Formation of the Parana Basin, Brazil

The correlation between Total Organic Carbon (TOC) and flow units have been carried out to predict and compare the carbon dioxide (CO2) storage potential of the shale and carbonate rocks in Irati Formation of the Parana Basin. The equations for permeability (K), reservoir quality index (RQI) and flow zone indicator (FZI) are redefined and engaged to evaluate the flow units in both potential reservoir rocks. Shales show higher values of TOC compared to carbonates, as such,  porosity (Ф) is most likely to be higher in shales compared to carbonates. The increase in Ф corresponds to the increase in K (in both rocks). Nonetheless, at lower values of Ф, K is higher in carbonates compared to shales. This shows that at lower values of TOC in carbonates, Ф is low, yet, K is likely to be high compared to shale. In the same vein, at higher values of TOC in shales, Ф is high, yet, K is expected to be low compared to carbonates.  Overall, the flow unit factors (RQI and FZI) are better in the carbonates compared to the shales. Moreso, within the study location,  there are some portions where the thicknesses of the carbonate units are higher compared to the shale units. Most parts of the carbonate strata in the study location are fractured in situ, hence,  this could provide easy access for the storage of CO2. Therefore, based on these points and the disparities between the flow units in the evaluated rock types, the carbonate units are expected to show better potentials for the storage of CO2. The shale units may be considered as potential cap rocks or seals.

The Governance of Islamic Banks in Morocco: Meaning, Strategic Vision and Purposes Attributed to the Governance System

Due to the setbacks on the international scene and the wave of cacophonic financial scandals affecting large international groups, the new Islamic finance industry is not immune despite its initial resistance. The purpose of this paper is to understand and analyze the meaning of the Corporate Governance (CG) concept in Moroccan Islamic banking systems with specific reference to their institutions. The research objective is to identify also the path taken and adopted by these banks recently set up in Morocco. The foundation is rooted in shari'a, in particular, no stakeholder (the shareholding approach) must be harmed, and the ethical value is reflected into these parties’ behavior. We chose a qualitative method, semi-structured interviews where six managers provided answers about their banking systems. Since these respondents held a senior position (directors) within their organizations, it is felt that they are well placed and have the necessary knowledge to provide us with information to answer the questions asked. The results identified the orientation of participating banks and assessing how governance works, while determining which party is fovoured: shareholders, stakeholders or both. This study discusses the favorable condition to the harmonization of the regulations and therefore a better integration between Islamic finance and conventional ones in the economic context of Morocco.

An Efficient Approach for Shear Behavior Definition of Plant Stalk

The information of the impact cutting behavior of plants stalk plays an important role in the design and fabrication of plants cutting equipment. It is difficult to investigate a theoretical method for defining cutting properties of plants stalks because the cutting process is complex. Thus, it is necessary to set up an experimental approach to determine cutting parameters for a single stalk. To measure the shear force, shear energy and shear strength of plant stalk, a special impact cutting tester was fabricated. It was similar to an Izod impact cutting tester for metals but a cutting blade and data acquisition system were attached to the end of pendulum's arm. The apparatus was included four strain gages and a digital indicator to show the real-time cutting force of plant stalk. To measure the shear force and also testing the apparatus, two plants’ stalks, like buxus and privet, were selected. The samples (buxus and privet stalks) were cut under impact cutting process at four loading rates 1, 2, 3 and 4 m.s-1 and three internodes fifth, tenth and fifteenth by the apparatus. At buxus cutting analysis: the minimum value of cutting energy was obtained at fifth internode and loading rate 4 m.s-1 and the maximum value of shear energy was obtained at fifteenth internode and loading rate 1 m.s-1. At privet cutting analysis: the minimum value of shear consumption energy was obtained at fifth internode and loading rate: 4 m.s-1 and the maximum value of shear energy was obtained at fifteenth internode and loading rate: 1 m.s-1. The statistical analysis at both plants showed that the increase of impact cutting speed would decrease the shear consumption energy and shear strength. In two scenarios, the results showed that with increase the cutting speed, shear force would decrease.

A Weighted Group EI Incorporating Role Information for More Representative Group EI Measurement

Emotional intelligence (EI) is a well-established personal characteristic. It has been viewed as a critical factor which can influence an individual's academic achievement, ability to work and potential to succeed. When working in a group, EI is fundamentally connected to the group members' interaction and ability to work as a team. The ability of a group member to intelligently perceive and understand own emotions (Intrapersonal EI), to intelligently perceive and understand other members' emotions (Interpersonal EI), and to intelligently perceive and understand emotions between different groups (Cross-boundary EI) can be considered as Group emotional intelligence (Group EI). In this research, a more representative Group EI measurement approach, which incorporates the information of the composition of a group and an individual’s role in that group, is proposed. To demonstrate the claim of being more representative Group EI measurement approach, this study adopts a multi-method research design, involving a combination of both qualitative and quantitative techniques to establish a metric of Group EI. From the results, it can be concluded that by introducing the weight coefficient of each group member on group work into the measurement of Group EI, Group EI will be more representative and more capable of understanding what happens during teamwork than previous approaches.

Resilient Modulus and Deformation Responses of Waste Glass in Flexible Pavement System

Experimental investigations are conducted to assess a layered structure of glass (G) - rock (R) blends under the impact of repeated loading. Laboratory tests included sieve analyses, modified compaction test and repeated load triaxial test (RLTT) is conducted on different structures of stratified GR samples to reach the objectives of this study. Waste materials are such essential components in the climate system, and also commonly used in minimising the need for natural materials in many countries. Glass is one of the most widely used groups of waste materials which have been extensively using in road applications. Full range particle size and colours of glass are collected and mixed at different ratios with natural rock material trying to use the blends in pavement layers. Whole subsurface specimen sequentially consists of a single layer of R and a layer of G-R blend. 12G/88R and 45G/55R mix ratios are employed in this research, the thickness of G-R layer was changed, and the results were compared between the pure rock and the layered specimens. The relations between resilient module (Mr) and permanent deformation with sequence number are presented. During the earlier stages of RLTT, the results indicated that the 45G/55R specimen shows higher moduli than R specimen.

Effect of Sodium Aluminate on Compressive Strength of Geopolymer at Elevated Temperatures

Geopolymer is an inorganic material synthesized by alkali activation of source materials rich in soluble SiO2 and Al2O3. Many researches have studied the effect of aluminum species on the synthesis of geopolymer. However, it is still unclear about the influence of Al additives on the properties of geopolymer. The current study identified the role of the Al additive on the thermal performance of fly ash based geopolymer and observing the microstructure development of the composite. NaOH pellets were dissolved in water for 14 M (14 moles/L) sodium hydroxide solution which was used as an alkali activator. The weight ratio of alkali activator to fly ash was 0.40. Sodium aluminate powder was employed as an Al additive and added in amounts of 0.5 wt.% to 2 wt.% by the weight of fly ash. The mixture of alkali activator and fly ash was cured in a 75°C dry oven for 24 hours. Then, the hardened geopolymer samples were exposed to 300°C, 600°C and 900°C for 2 hours, respectively. The initial compressive strength after oven curing increased with increasing sodium aluminate content. It was also observed in SEM results that more amounts of geopolymer composite were synthesized as sodium aluminate was added. The compressive strength increased with increasing heating temperature from 300°C to 600°C regardless of sodium aluminate addition. It was consistent with the ATR-FTIR results that the peak position related to asymmetric stretching vibrations of Si-O-T (T: Si or Al) shifted to higher wavenumber as the heating temperature increased, indicating the further geopolymer reaction. In addition, geopolymer sample with higher content of sodium aluminate showed better compressive strength. It was also reflected on the IR results by more shift of the peak position assigned to Si-O-T toward the higher wavenumber. However, the compressive strength decreased after being exposed to 900°C in all samples. The degree of reduction in compressive strength was decreased with increasing sodium aluminate content. The deterioration in compressive strength was most severe in the geopolymer sample without sodium aluminate additive, while the samples with sodium aluminate addition showed better thermal durability at 900°C. This is related to the phase transformation with the occurrence of nepheline phase at 900°C, which was most predominant in the sample without sodium aluminate. In this work, it was concluded that sodium aluminate could be a good additive in the geopolymer synthesis by showing the improved compressive strength at elevated temperatures.

Residential and Care Model for Elderly People Based on “Internet Plus”

China's aging tendency is becoming increasingly severe, which leads to the embarrassing situation of "getting old before getting wealthy". The traditional pension model does not comply with the need of today. Relying on "Internet Plus", it can efficiently integrate information and resources and meet the personalized needs of elderly care. It can reduce the operating cost of community elderly care facilities and lay a technical foundation for providing better services for the elderly. The key for providing help for the elderly in the future is to effectively integrate technology, make good use of technology, and improve the efficiency of elderly care services. The effective integration of traditional home care, community care, intelligent elderly care equipment and medical resources to create the "Internet Plus" community intelligent pension service mode has become the future development trend of aging care. The research method of this paper is to collect literature and conduct theoretical research on community pension firstly. Secondly, the combination of suitable aging design and "Internet Plus" is elaborated through research. Finally, this paper states the current level of intelligent technology in old-age care and looks into the future by understanding multiple levels of "Internet Plus". The development of community intelligent pension mode and content under "Internet Plus" has enormous development potential. In addition to the characteristics and functions of ordinary houses, residential design of endowment housing has higher requirements for comfort and personalization, and the people-oriented is the principle of design.

Diagnosis of Intermittent High Vibration Peaks in Industrial Gas Turbine Using Advanced Vibrations Analysis

This paper provides a comprehensive study pertaining to diagnosis of intermittent high vibrations on an industrial gas turbine using detailed vibrations analysis, followed by its rectification. Engro Polymer & Chemicals Limited, a Chlor-Vinyl complex located in Pakistan has a captive combined cycle power plant having two 28 MW gas turbines (make Hitachi) & one 15 MW steam turbine. In 2018, the organization faced an issue of high vibrations on one of the gas turbines. These high vibration peaks appeared intermittently on both compressor’s drive end (DE) & turbine’s non-drive end (NDE) bearing. The amplitude of high vibration peaks was between 150-170% on the DE bearing & 200-300% on the NDE bearing from baseline values. In one of these episodes, the gas turbine got tripped on “High Vibrations Trip” logic actuated at 155µm. Limited instrumentation is available on the machine, which is monitored with GE Bently Nevada 3300 system having two proximity probes installed at Turbine NDE, Compressor DE &at Generator DE & NDE bearings. Machine’s transient ramp-up & steady state data was collected using ADRE SXP & DSPI 408. Since only 01 key phasor is installed at Turbine high speed shaft, a derived drive key phasor was configured in ADRE to obtain low speed shaft rpm required for data analysis. By analyzing the Bode plots, Shaft center line plot, Polar plot & orbit plots; rubbing was evident on Turbine’s NDE along with increased bearing clearance of Turbine’s NDE radial bearing. The subject bearing was then inspected & heavy deposition of carbonized coke was found on the labyrinth seals of bearing housing with clear rubbing marks on shaft & housing covering at 20-25 degrees on the inner radius of labyrinth seals. The collected coke sample was tested in laboratory & found to be the residue of lube oil in the bearing housing. After detailed inspection & cleaning of shaft journal area & bearing housing, new radial bearing was installed. Before assembling the bearing housing, cleaning of bearing cooling & sealing air lines was also carried out as inadequate flow of cooling & sealing air can accelerate coke formation in bearing housing. The machine was then taken back online & data was collected again using ADRE SXP & DSPI 408 for health analysis. The vibrations were found in acceptable zone as per ISO standard 7919-3 while all other parameters were also within vendor defined range. As a learning from subject case, revised operating & maintenance regime has also been proposed to enhance machine’s reliability.

Investigation of Chip Formation Characteristics during Surface Finishing of HDPE Samples

Chip formation characteristics are investigated during surface finishing of high density polyethylene (HDPE) samples using a shaper machine. Both the cutting speed and depth of cut are varied continually to enable observations under various machining conditions. The generated chips are analyzed in terms of their shape, size, and deformation. Their physical appearances are also observed using digital camera and optical microscope. The investigation shows that continuous chips are obtained for all the cutting conditions. It is observed that cutting speed is more influential than depth of cut to cause dimensional changes of chips. Chips curl radius is also found to increase gradually with the increase of cutting speed. The length of continuous chips remains always smaller than the job length, and the corresponding discrepancies are found to be more prominent at lower cutting speed. Microstructures of the chips reveal that cracks are formed at higher cutting speeds and depth of cuts, which is not that significant at low depth of cut.

Investigation of Mg and Zr Addition on the Mechanical Properties of Commercially Pure Al

The influence of Mg and Zr addition on mechanical properties such as hardness, tensile strength and impact energy of commercially pure Al are investigated. The microstructure and fracture behavior are also studied by using Optical and Scanning Electron Microscopy. It is observed that magnesium addition improves the mechanical properties of commercially pure Al at the expense of ductility due to formation of β″ (Al3Mg) and β′ (Al3Mg2) phase into the alloy. Zr addition also plays a positive role through grain refinement effect and the formation of metastable L12 Al3Zr precipitates. In addition, it is observed that the fractured surface of Mg added alloy is brittle and higher numbers of dimples are observed in case of Zr added alloy.

The Role of Social Civil Competencies in Organizational Performance

The European Union supports social and civil competencies as being a core element to develop sustainability of organizations, people and regions. These competencies are fundamental for the well-being of the community because they include interpersonal, intrapersonal as well as their civil, active and democratic participation in organizations. The combination of these competencies reveals the organizational socio-emotional maturity and allows relevant levels of performance. It also allows the development of various capitals, namely, human, structural, relational and social, with direct influence on performance. But along this path, the emotional aspect has not been valued as a capital, given that contemporary society is based on knowledge capital and is flooded with information viewed as a capital. The present study, based on the importance of these socio-emotional capitals, aims to show that the competencies of cooperation, interpersonal understanding, empathy, kindness, ability to listen, and tolerance, to mention a few, are strategic in consolidating knowledge within organizations. This implies that the humanizing processes, both inside and outside the organizations, are revitalized. The question is how to go about doing this and its implementation; as well as, where to begin and which guidelines to take on. These are the foci that guide the present study, bearing in mind the directions of the knowledge economy.

Open-Loop Vector Control of Induction Motor with Space Vector Pulse Width Modulation Technique

This paper presents open-loop vector control method of induction motor with space vector pulse width modulation (SVPWM) technique. Normally, the closed loop speed control is preferred and is believed to be more accurate. However, it requires a position sensor to track the rotor position which is not desirable to use it for certain workspace applications. This paper exhibits the performance of three-phase induction motor with the simplest control algorithm without the use of a position sensor nor an estimation block to estimate rotor position for sensorless control. The motor stator currents are measured and are transformed to synchronously rotating (d-q-axis) frame by use of Clarke and Park transformation. The actual control happens in this frame where the measured currents are compared with the reference currents. The error signal is fed to a conventional PI controller, and the corrected d-q voltage is generated. The controller outputs are transformed back to three phase voltages and are fed to SVPWM block which generates PWM signal for the voltage source inverter. The open loop vector control model along with SVPWM algorithm is modeled in MATLAB/Simulink software and is experimented and validated in TMS320F28335 DSP board.

Investigation of the Medical Malpractice Tendency of Student Nurses

Introduction: Medical malpractice can be defined as health workers neglecting the expected standard or intentionally not implementing it, doing it wrong and/or incomplete, not being able to implement the accurate practice due to personal or systemic reasons despite desiring to do it correctly and the condition that causes permanent or temporary damage to the patient as a result. If the training periods in which health workers improve their knowledge and skills are passed efficiently, they are expected to have a low rate of error in their professional lives. Aim: Aim of the study is to determine the medical malpractice tendencies of students studying in nursing department. Material and Methods: This descriptive research has been performed with 454 students who study in 3rd and 4th years in the Nursing Department of the Faculty of Health Sciences in a state university in normal and evening education and go out for clinical practice during the 2017-2018 academic year. The sample consisted of 454 students who agreed to participate in the study. Ethics committee approval, the permission of the institution and the verbal consent of the participants were obtained. In collection of data, ‘Personal Information Form’ developed by the researchers and the Malpractice Tendency Scale (SMT) were used. The data were analyzed using SPSS 20 package program. 0.05 was used as the level of significance. Results: The Cronbach’s alpha internal consistency coefficient of the scale was 0.94 and the total mean value of the scale was 211.69 ± 22.14. The mean age of the participants was 22,08 ± 1,852 years; 165 (36,4%) were male and 288 (63,6%) were female. Their mean General Point Average (GPA) was 2.65 ± 0.454 (min 1.03 - max 3.90). Students' average duration of self study per week was 2.89 ± 3.81 (min 0 - max 30) hours. The mean score (80.73) of the 4th year students in the sub-dimension of Drug and Transfusion Applications was significantly higher than the mean score (79.20) of 3rd year students (p < 0.05). The mean score (81.01) of the Drug and Transfusion Applications sub-dimension of those who willingly chose the profession was higher than the mean score (78.88) of those who chose the profession unwillingly. The mean average score (21.48) of Fallings sub-dimension of students who cared for 3 to 4 patients per day was lower than the mean score (22.41) of those who cared for 5 patients and over daily on average (p < 0.05). Conclusion: As a result of this study, it was concluded that malpractice tendency of nursing students was low, and an inverse relationship was found between the duration of education and malpractice tendency.

Creative Skills Supported by Multidisciplinary Learning: Case Innovation Course at the Seinäjoki University of Applied Sciences

This paper presents findings from a multidisciplinary course (bachelor level) implemented at Seinäjoki University of Applied Sciences, Finland. The course aims to develop innovative thinking of students, by having projects given by companies, using design thinking methods as a tool for creativity and by integrating students into multidisciplinary teams working on the given projects. The course is obligatory for all first year bachelor students across four faculties (business and culture, food and agriculture, health care and social work, and technology). The course involves around 800 students and 30 pedagogical coaches, and it is implemented as an intensive one-week course each year. The paper discusses the pedagogy, structure and coordination of the course. Also, reflections on methods for the development of creative skills are given. Experts in contemporary, global context often work in teams, which consist of people who have different areas of expertise and represent various professional backgrounds. That is why there is a strong need for new training methods where multidisciplinary approach is at the heart of learning. Creative learning takes place when different parties bring information to the discussion and learn from each other. When students in different fields are looking for professional growth for themselves and take responsibility for the professional growth of other learners, they form a mutual learning relationship with each other. Multidisciplinary team members make decisions both individually and collectively, which helps them to understand and appreciate other disciplines. Our results show that creative and multidisciplinary project learning can develop diversity of knowledge and competences, for instance, students’ cultural knowledge, teamwork and innovation competences, time management and presentation skills as well as support a student’s personal development as an expert. It is highly recommended that higher education curricula should include various studies for students from different study fields to work in multidisciplinary teams.

Measuring the Effect of Ventilation on Cooking in Indoor Air Quality by Low-Cost Air Sensors

The concern of the indoor air quality (IAQ) has been increasing due to its risk to human health. The smoking, sweeping, and stove and stovetop use are the activities that have a major contribution to the indoor air pollution. Outdoor air pollution also affects IAQ. The most important factors over IAQ from cooking activities are the materials, fuels, foods, and ventilation. The low-cost, mobile air quality monitoring (LCMAQM) sensors, is reachable technology to assess the IAQ. This is because of the lower cost of LCMAQM compared to conventional instruments. The IAQ was assessed, using LCMAQM, during cooking activities in a University of Minnesota graduate-housing evaluating different ventilation systems. The gases measured are carbon monoxide (CO) and carbon dioxide (CO2). The particles measured are particle matter (PM) 2.5 micrometer (µm) and lung deposited surface area (LDSA). The measurements are being conducted during April 2019 in Como Student Community Cooperative (CSCC) that is a graduate housing at the University of Minnesota. The measurements are conducted using an electric stove for cooking. The amount and type of food and oil using for cooking are the same for each measurement. There are six measurements: two experiments measure air quality without any ventilation, two using an extractor as mechanical ventilation, and two using the extractor and windows open as mechanical and natural ventilation. 3The results of experiments show that natural ventilation is most efficient system to control particles and CO2. The natural ventilation reduces the concentration in 79% for LDSA and 55% for PM2.5, compared to the no ventilation. In the same way, CO2 reduces its concentration in 35%. A well-mixed vessel model was implemented to assess particle the formation and decay rates. Removal rates by the extractor were significantly higher for LDSA, which is dominated by smaller particles, than for PM2.5, but in both cases much lower compared to the natural ventilation. There was significant day to day variation in particle concentrations under nominally identical conditions. This may be related to the fat content of the food. Further research is needed to assess the impact of the fat in food on particle generations.

Optimizing Network Latency with Fast Path Assignment for Incoming Flows

Various flows in the network require to go through different types of middlebox. The improper placement of network middlebox and path assignment for flows could greatly increase the network latency and also decrease the performance of network. Minimizing the total end to end latency of all the ows requires to assign path for the incoming flows. In this paper, the flow path assignment problem in regard to the placement of various kinds of middlebox is studied. The flow path assignment problem is formulated to a linear programming problem, which is very time consuming. On the other hand, a naive greedy algorithm is studied. Which is very fast but causes much more latency than the linear programming algorithm. At last, the paper presents a heuristic algorithm named FPA, which takes bottleneck link information and estimated bandwidth occupancy into consideration, and achieves near optimal latency in much less time. Evaluation results validate the effectiveness of the proposed algorithm.

Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement

The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Voluntary Information of Intellectual Capital Disclosed Online by Public Spanish Universities

The purpose of this paper is to examine the quality of voluntary intellectual capital disclosure by public Spanish universities on their websites. To this end, a content analysis was used to analyze the websites of 50 public Spanish universities i 2016. The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed in Spain. However, the quality of structural capital disclosures was higher than relational and human capital. Finally, most IC disclosures were narrative in nature.