Abstract: To study the effect of suitable methods for
propagation of True Potato Seed (TPS) progenies, transplant and
selection of the best progenies, a factorial experiment base on a
randomized complete block design was carried out in the research
field of Sahneh region, Kermanshah, Iran during 2009-2010. Five
selective progenies from CIP (International Potato Center) including
CIP.994013, CIP.994002, CIP.994014, CIP.888006, and
CIP.994001 and two transplant preparation methods (Paper pot
preparation for mechanical cultivation and preparation in transplant
trays for manual cultivation) were studied in three replications.
Results showed that different progenies had no significant effect on
plant height (cm) and tuber yield (t ha-1), whereas had a significant
effect on number of tubers per unit area (m2). There was significant
difference between transplant preparation methods for plant height
and tuber yield. The interaction effect of progenies and transplant
preparation method was not significant for these traits. CIP.888006
progeny and paper pot preparation method produced the highest
tuber yields. Also CIP.994002 and CIP.994014 progenies considered
as the best progenies under paper pot preparation method due to high
yields.
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: Enterprise Architecture (EA) is a framework for description, coordination and alignment of all activities across the organization in order to achieve strategic goals using ICT enablers. A number of EA-compatible frameworks have been developed. We, in this paper, mainly focus on Federal Enterprise Architecture Framework (FEAF) since its reference models are plentiful. Among these models we are interested here in its business reference model (BRM). The test process is one important subject of an EA project which is to somewhat overlooked. This lack of attention may cause drawbacks or even failure of an enterprise architecture project. To address this issue we intend to use International Software Testing Qualification Board (ISTQB) framework and standard test suites to present a method to improve EA testing process. The main challenge is how to communicate between the concepts of EA and ISTQB. In this paper, we propose a method for integrating these concepts.
Abstract: The aim of this paper is to propose a dynamic integrated approach, based on modularity concept and on the business ecosystem approach, that exploit different eBusiness services for SMEs under an open business network platform. The adoption of this approach enables firms to collaborate locally for delivering the best product/service to the customers as well as globally by accessing international markets, interrelate directly with the customers, create relationships and collaborate with worldwide actors. The paper will be structured as following: We will start by offering an overview of the state of the art of eBusiness platforms among SME of food and tourism firms and then we discuss the main drawbacks that characterize them. The digital business ecosystem approach and the modularity concept will be described as the theoretical ground in which our proposed integrated model is rooted. Finally, the proposed model along with a discussion of the main value creation potentialities it might create for SMEs will be presented.
Abstract: Quality of school meals is one of the major concerns of governments and international organizations worldwide. This study aims to evaluate nutritional compliance of meals served at a Portuguese primary school considering the portions stated by Portuguese Education Ministry. To evaluate adequacy of portions served, weighing of all meal components offered to students and leftovers was performed during ten consecutive days at two different moments. Plate waste (%) was calculated by the ratio of food discarded and food served to the children. Nutritional evaluation of menus was made using the Portuguese Food Composition Table. Meals evaluated showed a percent contribution to energetic daily intake higher than recommendations. Meals served to children were considered high energy and protein dense. No significant waste of soup was accounted and the main meal components wasted were fish and vegetables. It will be necessary to adjust portions indicated by Ministry of Education in order to comply with recommendations and reduce food waste.
Abstract: This paper contributes to our knowledge about buyerseller
relations by identifying barriers and conflict situations
associated with maintaining and developing durable business
relationships by small companies. The contribution of prior studies
with regard to negative aspects of marketing relationships is
presented in the first section. The international research results are
discussed with regard to the existing conceptualizations and main
research implications identified at the end.
Abstract: Biodiversity crisis is one of the many crises that
started at the turn of the millennia. Concrete form of expression is
still disputed, but there is a relatively high consensus regarding the
high rate of degradation and the urgent need for action. The strategy
of action outlines a strong economic component, together with the
recognition of market mechanisms as the most effective policies to
protect biodiversity. In this context, biodiversity and ecosystem
services are natural assets that play a key role in economic strategies
and technological development to promote development and
prosperity. Developing and strengthening policies for transition to an
economy based on efficient use of resources is the way forward.
To emphasize the co-viability specific to the connection economyecosystem
services, scientific approach aimed on one hand how to
implement policies for nature conservation and on the other hand, the
concepts underlying the economic expression of ecosystem services-
value, in the context of current technology. Following the analysis of
business opportunities associated with changes in ecosystem services
was concluded that development of market mechanisms for nature
conservation is a trend that is increasingly stronger individualized
within recent years. Although there are still many controversial issues
that have already given rise to an obvious bias, international
organizations and national governments have initiated and
implemented in cooperation or independently such mechanisms.
Consequently, they created the conditions for convergence between
private interests and social interests of nature conservation, so there
are opportunities for ongoing business development which leads,
among other things, the positive effects on biodiversity. Finally,
points out that markets fail to quantify the value of most ecosystem
services. Existing price signals reflect at best, only a proportion of the
total amount corresponding provision of food, water or fuel.
Abstract: This study aims to assess the environmental hazards
from radon exhalation rate in the soil samples in selected locations in
Iraqi Kurdistan, using passive (CR-39NTDs) and active (RAD7)
detecting method. Radon concentration, effective radium content and
radon exhalation rate were estimated in soil samples that collected at
the depth level of 30 cm inside 124 houses. The results show that the
emanation rate for radon gas was variation from location to other,
depending on the geological formation. Most health risks come from
emanation of radon and its daughter due to its contribution for indoor
radon, so the results showed that there is a linear relationship
between the ratio of soil and indoor radon concentration (CSoil Rn222/
Cindoor Rn222) and the effective radium content in soil samples. The
results show that radon concentration has high and low values in
Hajyawa city and Er. Tyrawa Qr, respectively. A comparison
between our results with that mentioned in international reports was
done.
Abstract: Countries in recession, among them Croatia, have
lower tax revenues as a result of unfavorable economic situation,
which is decrease of the economic activities and unemployment. The
global tax base has decreased. In order to create larger state revenues,
states use the institute of tax authorities. By controlling transfer
pricing in the international companies and using certain techniques,
tax authorities can create greater tax obligations for the companies in
a short period of time.
Abstract: The growing outsourcing of logistics services
resulting from the ongoing current in firms of costs
reduction/increased efficiency means that it is becoming more and
more important for the companies doing the outsourcing to carry out
a proper evaluation.
The multiple definitions and measures of logistics service
performance found in research on the topic create a certain degree of
confusion and do not clear the way towards the proper measurement
of their performance. Do a model and a specific set of indicators exist
that can be considered appropriate for measuring the performance of
logistics services outsourcing in industrial environments? Are said
indicators in keeping with the objectives pursued by outsourcing? We
aim to answer these and other research questions in the study we have
initiated in the field within the framework of the international High
Performance Manufacturing (HPM) project of which this paper
forms part.
As the first stage of this research, this paper reviews articles
dealing with the topic published in the last 15 years with the aim of
detecting the models most used to make this measurement and
determining which performance indicators are proposed as part of
said models and which are most used. The first steps are also taken in
determining whether these indicators, financial and operational, cover
the aims that are being pursued when outsourcing logistics services.
The findings show there is a wide variety of both models and
indicators used. This would seem to testify to the need to continue
with our research in order to try to propose a model and a set of
indicators for measuring the performance of logistics services
outsourcing in industrial environments.
Abstract: Recent financial international scandals around the world have led to a number of investigations into the effectiveness of corporate governance practices and audit quality. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies have been conducted in Egypt where corporate governance is just evolving. Therefore, this study provides evidence on the effectiveness of corporate governance practices and audit quality from a developing country. The data for analysis are gathered from the top 50 most active companies in the Egyptian Stock Exchange, covering the three year period 2007-2009. Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show that board independence; CEO duality and audit committees significantly have relationship with audit quality. The results also, indicate that institutional investor and managerial ownership have no significantly relationship with audit quality. Evidence also exist that size of the company; complexity and business leverage are important factors in audit quality for companies quoted on the Egypt Stock Exchange.
Abstract: Lean production (or lean management respectively)
gained popularity in several waves. The last three decades have been
filled with numerous attempts to apply these concepts in companies.
However, this has only been partially successful. The roots of lean
production can be traced back to Toyota-s just-in-time production.
This concept, which according to Womack-s, Jones- and Roos-
research at MIT was employed by Japanese car manufacturers,
became popular under its international names “lean production",
“lean-manufacturing" and was termed “Schlanke Produktion" in
Germany. This contribution shows a review about lean production in
Germany over the last thirty years: development, trial & error and
implementation as well.
Abstract: The purpose of this paper is to guide the effort in
improving the economic added value of Indonesian fisheries product
through post fishing program, which is cold storage program.
Indonesia's fisheries potential has been acknowledged by the world.
FAO (2009) stated that Indonesia is one of the tenth highest
producers of fishery products in the world. Based on BPS (Statistics
Indonesia data), the national fisheries production in 2011 reached
5.714 million tons, which 93.55% came from marine fisheries and
6.45% from open waters. Indonesian territory consist of 2/3 of
Indonesian waters, has given enormous benefits for Indonesia,
especially fishermen. To improve the economic level of fishermen
requires efforts to develop fisheries business unit. On of the efforts is
by improving the quality of products which are marketed in the
regional and international levels. It is certainly need the support of
the existence of various fishery facilities (infrastructure to
superstructure), one of which is cold storage. Given the many
benefits of cold storage as a means of processing of fishery resources,
Indonesia Maritime Security Coordinating Board (IMSCB) as one of
the maritime institutions for maritime security and safety, has a
program to empower the coastal community through encourages the
development of cold storage in the middle and lower fishery business
unit. The development of cold storage facilities which able to run its
maximum role requires synergistic efforts of various parties.
Abstract: Student-s movements have been going increasing in
last decades. International students can have different psychological
and sociological problems in their adaptation process. Depression is
one of the most important problems in this procedure. This research
purposed to reveal level of foreign students- depression, kinds of
interpersonal communication networks (host/ethnic interpersonal
communication) and media usage (host/ethnic media usage).
Additionally study aimed to display the relationship between
depression and communication (host/ethnic interpersonal
communication and host/ethnic media usage) among foreign
university students. A field research was performed among 283
foreign university students who have been attending 8 different
universities in Turkey. A purposeful sampling technique was used in
this research cause of data collect facilities. Results indicated that
58.3% of foreign students- depression stage was “intermediate" while
33.2% of foreign students- depression level was “low". Add to this,
host interpersonal communication behaviors and Turkish web sites
usages were negatively and significantly correlated with depression.
Abstract: This study attempts to clarify major perspectives of Corporate Social Responsibility (CSR) in the Greek market related to companies that have sufficient CSR. An empirical analysis was undertaken, based on literature review and previous observations and surveys, in order to provide a general analysis of the CSR concept in Greece. The results of Accountability Rating institution were used in order to identify companies that adopt an integrated social responsibility approach. Companies that responded to the survey are both regional and international and belong to different industrial fields. Some of the main survey results reveal: multiple aspects for the CSR concept, weak consensus as regards the importance of stakeholders and benefits from the CSR implementation, the important role of CSR in the decision procedure and CSR practices concerning social issues that affect mostly company-s competitiveness. Sharing companies- experience could address common social issues through CSR best practices and develop new knowledge.
Abstract: Transnational corporations (TNCs) are playing a major role in global R&D, not only through activities in their home countries but also increasingly abroad. However, the process of R&D offshoring is not yet discussed thoroughly. Based on in-depth case study on Agilent China Communications Operation, this paper presents a stage model for theorizing the R&D offshoring process. This stage model outlines 5 maturity levels of organization and the offshoring process: Subsidiary team, Mirror team, Independent team, Mirror sector and the Independent sector (from software engineering point of view, it is similar to the local team's capability level of maturity model). Moreover, the paper gives a detailed discussion on the relevant characteristics, as well as the ability/responsibility of transfer, priorities and the corresponding organization structure. It also gives the characteristics and key points of different level-s R&D offshoring implementation using actual team practice.
Abstract: Software project effort estimation is frequently seen
as complex and expensive for individual software engineers.
Software production is in a crisis. It suffers from excessive costs.
Software production is often out of control. It has been suggested that
software production is out of control because we do not measure.
You cannot control what you cannot measure. During last decade, a
number of researches on cost estimation have been conducted. The
metric-set selection has a vital role in software cost estimation
studies; its importance has been ignored especially in neural network
based studies. In this study we have explored the reasons of those
disappointing results and implemented different neural network
models using augmented new metrics. The results obtained are
compared with previous studies using traditional metrics. To be able
to make comparisons, two types of data have been used. The first
part of the data is taken from the Constructive Cost Model
(COCOMO'81) which is commonly used in previous studies and the
second part is collected according to new metrics in a leading
international company in Turkey. The accuracy of the selected
metrics and the data samples are verified using statistical techniques.
The model presented here is based on Multi-Layer Perceptron
(MLP). Another difficulty associated with the cost estimation studies
is the fact that the data collection requires time and care. To make a
more thorough use of the samples collected, k-fold, cross validation
method is also implemented. It is concluded that, as long as an
accurate and quantifiable set of metrics are defined and measured
correctly, neural networks can be applied in software cost estimation
studies with success
Abstract: The main purpose of this study was to establish Professional Competency Contents for International Marketer in Taiwan. To establish these contents a set of interviews with international marketing managers and three rounds of Delphi Technique surveys were employed. Five international marketing managers were interviewed for discussions on definitions, framework, and items of international marketing competency. A questionnaire for the " Delphi Technique Survey " was developed based on the results acquired from the interviews. The resulting questionnaire was distributed to another group of 30 international marketer of trading companies in Taiwan. After three rounds of Delphi Technique Survey with these participants, the "Contents of Professional Competency for International Marketer " was established. Five dimensions and thirty indicators were identified. It is hoped that the proposed contents could be served as a self-evaluation tool for international marketer as well as the basis for staffing and training programs for international marketer in Taiwan.
Abstract: International competitiveness receives much attention
nowadays, but up to now its assessment has been heavily based on
manufacturing industry statistics. This paper addresses the need for
competitiveness indicators that cover the service sector and sets out a
multilevel framework for measuring international services trade
competitiveness. The approach undertaken here aims at
comparatively examining the international competitiveness of the
EU-25 (the twenty-five European Union member states before the 1st
of January 2007), Romanian and Bulgarian services trade, as well as
the last two countries- structure of specialization on the EU-25
services market. The primary changes in the international
competitiveness of three major services sectors – transportation,
travel and other services - are analyzed. This research attempts to
determine the ability of the two recent European Union (EU) member
states to contend with the challenges that might arise from the hard
competition within the enlarged EU, in the field of services trade.
Abstract: Embedding Sustainability in technological curricula has become a crucial factor for educating engineers with competences in sustainability. The Technical University of Catalonia UPC, in 2008, designed the Sustainable Technology Excellence Program STEP 2015 in order to assure a successful Sustainability Embedding. This Program takes advantage of the opportunity that the redesign of all Bachelor and Master Degrees in Spain by 2010 under the European Higher Education Area framework offered. The STEP program goals are: to design compulsory courses in each degree; to develop the conceptual base and identify reference models in sustainability for all specialties at UPC; to create an internal interdisciplinary network of faculty from all the schools; to initiate new transdisciplinary research activities in technology-sustainability-education; to spread the know/how attained; to achieve international scientific excellence in technology-sustainability-education and to graduate the first engineers/architects of the new EHEA bachelors with sustainability as a generic competence. Specifically, in this paper authors explain their experience in leading the STEP program, and two examples are presented: Industrial Robotics subject and the curriculum for the School of Architecture.