Abstract: The globe Sustainability has become the subject of international attention, the key reason is that global climate change. Climate and disasters around the abnormal frequency multiplier, the global temperature of the catastrophe and disaster continue to occur throughout the world, as well as countries around the world. Currently there are many important international conferences and policy, it is a "global environmental sustainability " and "living human health " as the goal of development, including the APEC 2007 meeting to "climate Clean Energy" as the theme Sydney Declaration, 2008 World Economic Forum's "Carbon - promote Cool Earth energy efficiency improvement project", the EU proposed "Green Idea" program, the Japanese annual policy, "low-carbon society, sustainable eco-city environment (Eco City) "And from 2009 to 2010 to promote the "Eco-Point" to promote green energy and carbon reduction products .And the 2010 World Climate Change Conference (COP16 United Nations Climate Change Conference Copenhagen), the world has been the subject of Negative conservative "Environmental Protection ", "save energy consumption, " into a positive response to the "Sustainable " and" LOHAS", while Taiwan has actively put forward eco-cities, green building, green building materials and other related environmental response Measures, especially green building construction environment that is the basis of factors, the most widely used application level, and direct contact with human health and the key to sustainable planet. "Sustainable development "is a necessary condition for continuation of the Earth, "healthy and comfortable" is a necessary condition for the continuation of life, and improve the "quality" is a necessary condition for economic development, balance between the three is "to enhance the efficiency of ", According to the World Business Council for Sustainable Development (WBCSD) for the "environmental efficiency "(Eco-Efficiency) proposed: " the achievement of environmental efficiency, the price to be competitive in the provision of goods or services to meet people's needs, improve living Quality at the same time, the goods or services throughout the life cycle. Its impact on the environment and natural resource utilization and gradually reduced to the extent the Earth can load. "whichever is the economy "Economic" and " Ecologic". The research into the methodology to obtain the Taiwan Green Building Material Labeling product as the scope of the study, by investigating and weight analysis to explore green building environmental load (Ln) factor and the Green Building Quality (Qn) factor to Establish green building environmental efficiency assessment model (GBM Eco-Efficiency). And building materials for healthy green label products for priority assessment object, the object is set in the material evidence for the direct response to the environmental load from the floor class-based, explicit feedback correction to the Green Building environmental efficiency assessment model, "efficiency " as a starting point to achieve balance between human "health "and Earth "sustainable development of win-win strategy. The study is expected to reach 1.To establish green building materials and the quality of environmental impact assessment system, 2. To establish value of GBM Eco-Efficiency model, 3. To establish the GBM Eco-Efficiency model for application of green building material feedback mechanisms.
Abstract: While service quality is acceptably most valued in the tourism industry, the issue of safety and security plays a key role in sustaining the industry success. Such an issue has been part of Thailand-s tourism development and promotion for several years. Evidently, the Tourist Police Department was set up for this purpose. Its main responsibility is to deal with international tourists- safety and confidence in travelling within Thai territory. However, to strengthen the tourism safety of the country, it is important to better understand international tourists- safety concerns about Thailand. This article seeks to compare international tourists- safety needs and Thai tourist polices- perception towards the tourists- safety concern to determine what measure should be taken to assure the tourist of Thailand-s secure environment. Through the employment of quantitative and qualitative methodological approaches, the tourism safety need of international tourists from Europe, North America and Asia was excavated, how Thai tourist polices and local polices perceived the international tourist-s safety concern was investigated, and opinion and experiences about how the police deal with international tourists- problems in eight touristic areas were also explored. A comparative result reveals a certain degrees of differences in international tourists- safety needs and Thai polices- perception towards their needs. The tourism safety prevention and protection measure and practice are also suggested.
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: Sustainability and sustainable development have been
the main theme of many international conferences, such the UN Rio
de Janeiro 1992 Earth Summit This was followed by the appearance
of the global conferences at the late of the nineties and the early of
2000 to confirm the importance of the sustainable development .it
was focused on the importance of the economic development as it is
considered an effective tool in the operations of the sustainable
development. Industry plays a critical role in technological
innovations and research and development activities, which are
crucial for the economic and social development of any country.
Transportation and mobility are an important part or urban
economics and the quality of life. To analyze urban transportation
and its environmental impacts, a comprehensive approach is needed.
So this research aims to apply new approach for the development of
the urban communities that insure the continuity and facing the
deterioration. This approach aims to integrate sustainable transport
solutions with economic development and community development.
For that purpose we will concentrate on one of the most sustainable
cities in the world (Curitiba in Brazil) which provides the world with
a model in how to integrate sustainable transport considerations into
business development, road infrastructure development, and local
community development.
Abstract: Advances in technology (e.g. the internet,
telecommunication) and political changes (fewer trade barriers and an
enlarged European Union, ASEAN, NAFTA and other organizations)
have led to develop international competition and expand into new
markets. Companies in Thailand, Asia and around the globe are
increasingly being pressured on price and for faster time to enter the
market. At the same time, new markets are appearing and many
companies are looking for changes and shifts in their domestic
markets. These factors have enabled the rapid growth for companies
and globalizing many different business activities during the product
development process from research and development (R&D) to
production.
This research will show and clarify methods how to develop
global product. Also, it will show how important is a global product
impact into Thai Economy development.
Abstract: The question of interethnic and interreligious conflicts
in ex-Yugoslavia receives much attention within the framework of
the international context created after 1991 because of the impact of
these conflicts on the security and the stability of the region of
Balkans and of Europe.
This paper focuses on the rationales leading to the declaration of
independence by Kosovo according to ethnic and religious criteria
and analyzes why these same rationales were not applied in Bosnia
and Herzegovina. The approach undertaken aims at comparatively
examining the cases of Kosovo, and Bosnia and Herzegovina. At the
same time, it aims at understanding the political decision making of
the international community in the case of Kosovo. Specifically, was
this a good political decision for the security and the stability of the
region of Balkans, of Europe, or even for global security and
stability?
This research starts with an overview on the European security
framework post 1991, paying particular attention to Kosovo and
Bosnia and Herzegovina. It then presents the theoretical and
methodological framework and compares the representative cases.
Using the constructivism issue and the comparative methodology, it
arrives at the results of the study. An important issue of the paper is
the thesis that this event modifies the principles of international law
and creates dangerous precedents for regional stability in the
Balkans.
Abstract: Recently, the design is becoming important in product development. The technology which is a strong point of Japan is immediately caught up by the foreign countries, and the price competition begins. Therefore companies tend to plan differentiation of products by the design or a color. The purpose of my work was to consider the optimal color for using by product development. We needed to clarify the thing leading to color preference for this purpose. Two kinds of investigations were made. By the first investigation, we found out that a geographical factor difference existed in color preference. Then, investigation which regarded the difference as latitude was conducted. However, the result expected from the difference in latitude was not obtained. It seems that it is necessary to set up difference of latitude a little more greatly, or to reexamine by other geographical factors.
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.
Abstract: The main purpose of this paper is to investigate thelong-run equilibrium and short-run dynamics of international housing prices when macroeconomic variables change. We apply the Pedroni’s, panel cointegration, using the unbalanced panel data analysis of 33 countries over the period from 1980Q1 to 2013Q1, to examine the relationships among house prices and macroeconomic variables. Our empirical results of panel data cointegration tests support the existence of a cointegration among these macroeconomic variables and house prices. Besides, the empirical results of panel DOLS further present that a 1% increase in economic activity, long-term interest rates, and construction costs cause house prices to respectively change 2.16%, -0.04%, and 0.22% in the long run.Furthermore, the increasing economic activity and the construction cost would cause strongerimpacts on the house prices for lower income countries than higher income countries.The results lead to the conclusion that policy of house prices growth can be regarded as economic growth for lower income countries. Finally, in America region, the coefficient of economic activity is the highest, which displays that increasing economic activity causes a faster rise in house prices there than in other regions. There are some special cases whereby the coefficients of interest rates are significantly positive in America and Asia regions.
Abstract: Recently, Northeast Asia has become one of the three
largest trade areas, covering approximately 30% of the total trade
volume of the world. However, the distribution facilities are saturated
due to the increase in the transportation volume within the area and
with the European countries. In order to accommodate the increase of
the transportation volume, the transportation networking with the
major countries in Northeast Asia and Europe is absolutely necessary.
The Eurasian Logistics Network will develop into an international
passenger transportation network covering the Northeast Asian region
and an international freight transportation network connecting across
Eurasia Continent. This paper surveys the changes and trend of the
distribution network in the Eurasian Region according to the political,
economic and environmental changes of the region, analyses the
distribution network according to the changes in the transportation
policies of the related countries, and provides the direction of the
development of composite transportation on the basis of the present
conditions of transportation means. The transportation means optimal
for the efficiency of transportation system are suggested to be train
ferries, sea & rail or sea & rail & sea. It is suggested to develop
diversified composite transportation means and routes within the
boundary of international cooperation system.
Abstract: The move towards internationalization of accounting encountered a great boost, when in 2002 EU delegated the IASB to provide the accounting standards to be applied inside its frontiers. Among the incentives of the standardization of accounting on the international level, is the reduction of the cost of capital. Romania made the move towards IFRS before EU, when the country was not yet a member of it. Even if this made Romania a special case, it was scarcely approached. The leak of real data is usually the reason for avoiding. The novelty of this paper is that it offers an insight from the reality of Romanian companies and their view regarding the IFRS. The paper is based on a survey that the authors made among the companies listed on the first two tiers of the Bucharest Stock Exchange (BSE), which are basically, the most important companies in the country.
Abstract: Since 1991 Ethiopia has officially adopted multi-party democracy. At present, there are 89 registered political parties in the country. Though political parties play an important role in the functioning of a democratic government, how to fund them is an issue of major concern. Political parties and individual candidates running for political office have to raise funds for election campaigns, and to survive as political candidates. The aim of this paper is to examine party funding problems in Africa by taking the case of Ethiopia as an example. The paper also evaluates the motives of local and international donors in giving financial and material support to political parties in emerging democracies and assesses the merits and de-merits of their donations.
Abstract: This paper investigates the effect of International
Financial Reporting Standards (IFRS) adoption on the frequency of
earnings managements towards small positive profits. We focus on
two emerging markets IFRS adopters: South Africa and Turkey.
We tested our logistic regression using appropriate panelestimation
techniques over a sample of 330 South African and 210
Turkish firm-year observations over the period 2002-2008. Our
results document that mandatory adoption of IFRS is not associated
with a reduction in earnings management towards small positive
profits in emerging markets. These results contradict most of the
previous findings of the studies conducted in developed countries.
Based on the legal system factor, we compare the intensity of
earnings management between a code law country (Turkey) and a
common law country (South Africa) over the pre and post-adoption
periods. Our findings show that the frequency of such earnings
management practice increases significantly for the code law
country.
Abstract: This paper proposes the hypothesis that multilateralism and regionalism are complementary, and that regional income convergence is likely with a like minded and committed regionalism that often has links geographically and culturally. The association between international trade, income per capita, and regional income convergence in founder members of ASEAN and SAARC, is explored by applying the Lumsdaine, and Papell approach. The causal relationships between the above variables are also studied in respective trade blocs by using Granger causality tests. The conclusion is that global reforms have had a greater impact on increasing trade for both trade blocs and induced convergence only in ASEAN-5 countries. The experience of ASEAN countries shows a two-way causal relationship between the flow from trade to regional income convergence, and vice versa. There is no evidence in SAARC countries for income convergence and causality.
Abstract: Inadequate curriculum for software engineering is considered to be one of the most common software risks. A number of solutions, on improving Software Engineering Education (SEE) have been reported in literature but there is a need to collectively present these solutions at one place. We have performed a mapping study to present a broad view of literature; published on improving the current state of SEE. Our aim is to give academicians, practitioners and researchers an international view of the current state of SEE. Our study has identified 70 primary studies that met our selection criteria, which we further classified and categorized in a well-defined Software Engineering educational framework. We found that the most researched category within the SE educational framework is Innovative Teaching Methods whereas the least amount of research was found in Student Learning and Assessment category. Our future work is to conduct a Systematic Literature Review on SEE.
Abstract: Malaysian corporations going global increased
many folds. The shift from domestic to international operations
requires increased expatriation to achieve global business goals.
Therefore, this study aims to identify the determinants for success
in expatriation of Malaysian international corporations. There are
certain attributes necessary for a global employee to succeed in
international assignment. Self-administered questionnaires were
sent to 327 respondents with a response rate of 35.2 percent. The
results indicated that most Malaysian manufacturers are involved
in expatriation. For a global employee to succeed in an
international assignment, the ability to work in international teams
was identified and ranked as the most important factor in
determining the effectiveness of expatriation followed by language
proficiency, adaptability to the international assignment and
expatriate sensitivity to cultural elements. The results support
previous research with regard to the importance of an effective
expatriation selection process in order for a company-s
international expansion strategy to succeed.
Abstract: Since the 1990s the American furniture industry faces a transition period. Manufacturers, one of its most important actors made its entrance into the retail industry. This shift has had deep consequences not only for the American furniture industry as a whole, but also for other international furniture industries, especially the Chinese. The present work aims to analyze this actor based on the distinction provided by the Global Commodity Chain Theory. It stresses its characteristics, structure, operational way and importance for both the U.S. and the Chinese furniture industries.
Abstract: As a multicultural country, Indonesia has many subcultures
with unique performing arts. Some of them are well-known
to international tourists, such as music ensemble (known as gamelan)
in Bali and Java, shadow puppet play (wayang) in Java, and martial
arts (known as pencak silat) in Sumatra. Some examples of famous
traditional dances in Indonesia are Srimpi from Yogyakarta and Solo,
Legong from Bali, and Gong dance from Kalimantan. Performing arts
show the identity of a nation. However, they are a complex subject,
especially when they are addressed to children. The performing arts,
e.g. music, dance theatre, and opera are experiential, experimental,
and emotionally charged. Therefore, the right strategy and promotion
need to be developed to engage children to appreciate and preserve
traditional dances. This study aims to explore and identify
possibilities of internet usage as a medium to promote traditional
dances, especially to children in Indonesia.
Abstract: The purpose of this study was to explore the
demographic differences of international tourists according to three
main factors, including the value of time, shopping behavior and
shopping motivation. The Chatuchak Weekend Market is known as
one of the biggest weekend markets in the world. Too little academic
studies had been conducted in this area of weekend market, despite its
growth and continuous development. In general, both domestic
visitors and international tourists are attracted to the perception of
cheap and bargaining prices the weekend market. However, systematic
research study can provide reliable understanding of the perception of
the visitors.
This study focused on the group of international tourists who visited
the market and aimed to provide better insights based on the
differences in their demographic factors. Findings indicated that
several differences in value of time, shopping behavior, and shopping
motivation were identified by gender, income and age. Research
implications and directions for further studies were discussed.
Abstract: In cryptography, confusion and diffusion are very
important to get confidentiality and privacy of message in block
ciphers and stream ciphers. There are two types of network to provide
confusion and diffusion properties of message in block ciphers. They
are Substitution- Permutation network (S-P network), and Feistel
network. NLFS (Non-Linear feedback stream cipher) is a fast and
secure stream cipher for software application. NLFS have two modes
basic mode that is synchronous mode and self synchronous mode.
Real random numbers are non-deterministic. R-box (random box)
based on the dynamic properties and it performs the stochastic
transformation of data that can be used effectively meet the
challenges of information is protected from international destructive
impacts. In this paper, a new implementation of stochastic
transformation will be proposed.