Abstract: Increase in globalization of capital markets brings the
higher requirements on financial information provided for investors
who look for a highly comparable information. Paper deals with the
advantages and limitations of applying International Financial
Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a
greatest limit for full adoption of IFRS shall be acknowledged the
strong connection of continental accounting to tax system and
enormous high administrative burden for IFRS appliers.
Abstract: In this paper, we introduce an e-collaborative learning circles methodology which utilizes the information and communication technologies (ICTs) in e-educational processes. In e-collaborative learning circles methodology, the teachers and students announce their research projects on various mailing lists and discussion boards using available ICTs. The teachers & moderators and students who are already members of the e-forums, discuss the project proposals in their classrooms sent out by the potential global partner schools and return the requested feed back to the proposing school(s) about their level of the participation and contribution in the research. In general, an e-collaborative learning circle project is implemented with a small and diverse group (usually 8-10 participants) from around the world. The students meet regularly over a period of weeks/months through the ICTs during the ecollaborative learning process. When the project is completed, a project product (e-book / DVD) is prepared and sent to the circle members. In this research, when taking into account the interests and motivation of the participating students with the facilitating role of the teacher(s), the students in each circle do research to obtain new data and information, thus enabling them to have the opportunity to meet both different cultures and international understandings across the globe. However, while the participants communicate along with the members in the circle they also practice and develop their communication language skills. Finally, teachers and students find the possibility to develop their skills in using the ICTs as well.
Abstract: The main features of NPP-2006/MIR-1200 design are
described. Estimation of individual doses for population under
normal operation and accident conditions is performed for
Leningradskaya NPP – 2 as an example. The radiation effect on
population and environment doesn-t exceed the established
normative limit and is as low as reasonably achievable. NPP-
2006/MIR-1200 design meets all Russian and international
requirements for power units under construction.
Abstract: Rural villagers in Thailand have unique skill for producing craft using local materials. However, the appearance and function of their products are not suited to the demand of international market. The Thai government policy on sustainable economy emphasises the necessity to incorporate a design strategy that will draw out the unique qualities and add value to the products, while raising the satisfaction of international consumer. As an industrial designer, the author sees opportunities that design can enhance sustainability of Thai local products through the potentials that available in village-based enterprises. This research attempts to address, how best use design to practically solve the problems in the development of Thais product in. The privilege solution is expressed through the design of design strategy that supports sustain economic development of microenterprise in Thailand in the way that aligns with product design development. This consideration integrates together with global business outlook in the development of products from rural communities.
Abstract: Only recently have water ethics received focused interest in the international water community. Because water is metabolically basic to life, an ethical dimension persists in every decision related to water. Water ethics at once express human society-s approach to water and act as guidelines for behaviour. Ideas around water are often implicit and embedded as assumptions. They can be entrenched in behaviour and difficult to contest because they are difficult to “see". By explicitly revealing the ethical ideas underlying water-related decisions, human society-s relationship with water, and with natural systems of which water is part, can be contested and shifted or be accepted with conscious intention by human society. In recent decades, improved understanding of water-s importance for ecosystem functioning and ecological services for human survival is moving us beyond this growth-driven, supplyfocused management paradigm. Environmental ethics challenge this paradigm by extending the ethical sphere to the environment and thus water or water Resources management per se. An ethical approach is a legitimate, important, and often ignored approach to effect change in environmental decision making. This qualitative research explores principles of water ethics and examines the underlying ethical precepts of selected water policy examples. The constructed water ethic principles act as a set of criteria against which a policy comparison can be established. This study shows that water Resources management is a progressive issue by embracing full public participation and a new planning model, and knowledgegeneration initiatives.
Abstract: This paper tests the level of market integration between Malaysia and Singapore stock markets with the world market. Kalman Filter (KF) methodology is used on the International Capital Asset Pricing Model (ICAPM) and the pricing errors estimated within the framework of ICAPM are used as a measure of market integration or segmentation. The advantage of the KF technique is that it allows for time-varying coefficients in estimating ICAPM and hence able to capture the varying degree of market integration. Empirical results show clear evidence of varying degree of market integration for both case of Malaysia and Singapore. Furthermore, the results show that the changes in the level of market integration are found to coincide with certain economic events that have taken placed. The findings certainly provide evidence on the practicability of the KF technique to estimate stock markets integration. In the comparison between Malaysia and Singapore stock market, the result shows that the trends of the market integration indices for Malaysia and Singapore look similar through time but the magnitude is notably different with the Malaysia stock market showing greater degree of market integration. Finally, significant evidence of varying degree of market integration shows the inappropriate use of OLS in estimating the level of market integration.
Abstract: An international cooperation between educators in
Australia and the US has led to a reconceptualization of the teaching
of a library science course at Appalachian State University. The
pedagogy of Action Learning coupled with a 3D virtual learning
environment immerses students in a social constructivist learning
space that incorporates and supports interaction and reflection. The
intent of this study was to build a bridge between theory and practice
by providing students with a tool set that promoted personal and
social reflection, and created and scaffolded a community of practice.
Besides, action learning is an educational process whereby the fifty
graduate students experienced their own actions and experience to
improve performance.
Abstract: Recently, the health of retired National Football
League players, particularly lineman has been investigated. A number of studies have reported increased cardiometabolic risk, premature ardiovascular disease and incidence of type 2 diabetes. Rugby union players have somatotypes very similar
to National Football league players which suggest that rugby players may have similar health risks. The International Golden Oldies World Rugby Festival (GORF) provided a
unique opportunity to investigate the demographics of veteran rugby players. METHODOLOGIES: A cross-sectional, observational study was completed using an online web-based
questionnaire that consisted of medical history and
physiological measures. Data analysis was completed using a one sample t-test (50yrs) and Chi-square test. RESULTS: A total of 216 veteran rugby competitors
(response rate = 6.8%) representing 10 countries, aged 35-72 yrs (mean 51.2, S.D. ±8.0), participated in the online survey. As a group, the incidence of current smokers was low at 8.8%
(avg 72.4 cigs/wk) whilst the percentage consuming alcohol
was high (93.1% (avg 11.2 drinks/wk). Competitors reported
the following top six chronic diseases/disorders; hypertension
(18.6%), arthritis (OA/RA, 11.5%), asthma (9.3%),
hyperlipidemia (8.2%), diabetes (all types, 7.5%) and gout (6%), there were significant differences between groups with
regard to cancer (all types) and migraines. When compared to
the Australian general population (Australian Bureau of Statistics data, n=18,000), GORF competitors had a
Climstein Mike, Walsh Joe (corresponding author) and Burke Stephen
School of Exercise Science, Australian Catholic University, 25A Barker Road,
Strathfield, Sydney, NSW, 2016, Australia (e-mail:
[email protected], [email protected],
[email protected]).
John Best is with Orthosports, 160 Belmore Rd., Randwick, Sydney,NSW
2031, Australia (e-mail: [email protected]).
Heazlewood, Ian Timothy is with School of Environmental and Life
Sciences, Faculty Education, Health and Science, Charles Darwin University,
Precinct Yellow Building 2, Charles Darwin University, NT 0909, Australia
(e-mail: [email protected]).
Kettunen Jyrki Arcada University of Applied Sciences, Jan-Magnus
Janssonin aukio 1, FI-00550, Helsinki, Finland (e-mail:
[email protected]).
Adams Kent is with California State University Monterey Bay, Kinesiology Department, 100 Campus Center, Seaside, CA., 93955, USA (email: [email protected]).
DeBeliso Mark is with Department of Physical Education and Human
Performance, Southern Utah University, 351 West University Blvd, Cedar
City, Utah, USA (e-mail: [email protected]).
significantly lower incidence of anxiety (p
Abstract: This article is dedicated to the question of regionalism
and regionalization in contemporary international relations, with a
specific focus on Central Asia. The article addresses the question of
whether or not Central Asia can be referred to as a true geopolitical
region. In addressing this question, the authors examine particular
factors that are essential for the formation of a region, including those
tied to the economy, energy, culture, and labor migration.
Abstract: This paper examines whether or not immigration has a positive influence on the duration of unemployment, in a macroeconomic perspective. We analyse also whether the degree of labor market integration can influence migration. The integration of immigrants into the labor market is a recurrence theme in the work on the economic consequences of immigration. However, to our knowledge, no researchers have studied the impact of immigration on unemployment duration, and vice versa. With two methodology of research (panel estimations (OLS and 2SLS) and panel cointegration techniques), we show that migration seems to influence positively the short-term unemployment and negatively long-term unemployment, for 14 OECD destination countries. In addition, immigration seems to be conditioned by the structural and institutional characteristics of the labour market.
Abstract: This study reveals that anti-immigrant policies in
Europe result from a process of securitization, and that, within this
process, radical right parties have been formulating discourses and
approaches through a construction process by using some common
security themes. These security themes can be classified as national
security, economic security, cultural security and internal security.
The frequency with which radical right parties use these themes may
vary according to the specific historical, social and cultural
characteristics of a particular country.
Abstract: This paper reports a case study on how a conceptual
and analytical thinking approach was used in Art and Design Department at Multimedia University (Malaysia) in addressing the
issues of one nation and its impact in the society through artworks. The art project was designed for students to increase the know-how
and develop creative thinking in design and communication. Goals of the design project were: (1) to develop creative thinking in design
and communication, (2) to increase student understanding on the
process of problem solving for design work, and (3) to use design
elements and principles to generate interest, attention and emotional responses. An exhibition entitled "One Nation" was showcased to
local and international viewers consisting of the general public, professionals, academics, artists and students. Findings indicate that the project supported several visual art standards, as well as
generated awareness in the society. This project may be of interest to
current and future art educators and others interested in the potential
of utilizing global issues as content for art, community and environment studies for the purpose of educational art.
Abstract: The issue of scientific – technological parks has been
proposed in several countries of the world especially in western
countries since a few decades ago and its efficiency is under
examination. In our county Iran, some scientific – technological
parks have been established or are being established. This design
would evaluate the urban role and method of architecture of these
parks in order to criticize its efficiency and offer some suggestions,
as much as possible to improve its building methods in Iran. The
main problem of this design is that how much these parks in Iran do
meet the international measurements. So for this reason, one
scientific park in Iran and one from western countries would be
studied and compared with each other.
Abstract: The number of electronic participation (eParticipation) projects introduced by different governments and international organisations is considerably high and increasing. In order to have an overview of the development of these projects, various evaluation frameworks have been proposed. In this paper, a five-level participation model, which takes into account the advantages of the Social Web or Web 2.0, together with a quantitative approach for the evaluation of eParticipation projects is presented. Each participation level is evaluated independently, taking into account three main components: Web evolution, media richness, and communication channels. This paper presents the evaluation of a number of existing Voting Advice Applications (VAAs). The results provide an overview of the main features implemented by each project, their strengths and weaknesses, and the participation levels reached.
Abstract: This study aims at investigating factors in research
and development (R&D) growth and exploring the role of R&D
management in enhancing social innovation and productivity
improvement in Iran-s industrial sector. It basically explores the
common types of R&D activities and the industries which benefited
the most from active R&D units in Iran. The researchers generated
qualitative analyses obtained from primary and secondary data.
The primary data have been retrieved through interviews with five
key players (Managing Director, Internal Manager, General Manager,
Executive Manager, and Project Manager) in the industrial sector.
The secondary data acquired from an investigation on Mazandaran, a
province of northern Iran. The findings highlight Iran-s focuses of R
& D on cost reduction and upgrading productivity. Industries that
have benefited the most from active R&D units are metallic,
machinery and equipment design, and automotive.
We rank order the primary effects of R&D on productivity
improvement as follows, industry improvement, economic growth,
using professional human resources, generating productivity and
creativity culture, creating a competitive and innovative environment,
and increasing people-s knowledge.
Generally, low budget dedication and insufficient supply of highly
skilled scientists and engineers are two important obstacles for R&D
in Iran. Whereas, R&D has resulted in improvement in Iranian
society, transfer of contemporary knowledge into the international
market is still lacking.
Abstract: This paper aims to develop a model that assists the
international retailer in selecting the country that maximizes the
degree of fit between the retailer-s goals and the country
characteristics in his initial internationalization move. A two-stage
multi criteria decision model is designed integrating the Analytic
Hierarchy Process (AHP) and Goal Programming. Ethical, cultural,
geographic and economic proximity are identified as the relevant
constructs of the internationalization decision. The constructs are
further structured into sub-factors within analytic hierarchy. The
model helps the retailer to integrate, rank and weigh a number of
hard and soft factors and prioritize the countries accordingly. The
model has been implemented on a Turkish luxury goods retailer who
was planning to internationalize. Actual entry of the specific retailer
in the selected country is a support for the model. Implementation on
a single retailer limits the generalizability of the results; however, the
emphasis of the paper is on construct identification and model
development. The paper enriches the existing literature by proposing
a hybrid multi objective decision model which introduces new soft
dimensions i.e. perceived distance, ethical proximity, humane
orientation to the decision process and facilitates effective decision
making.
Abstract: The purpose of this report is to suggest a new
methodology for the assessment of the comparative efficiency of the
reforms made in different countries by an integral index. We have
highlighted the reforms made in post-crisis period in 21 former
socialist countries.
The integral index describes the social-economic development
level. The integral index contains of six indexes: The Global
Competitiveness Index, Doing Business, The Corruption Perception,
The Index of Economic Freedom, The Human Development, and
The Democracy Index, which are reported by different international
organizations. With the help of our methodology we first summarized
the above-mentioned 6 indexes and attained 1 general index, besides,
our new method enables us to assess the comparative efficiency of the
reforms made in different countries by analyzing them.
The purpose is to reveal the opportunities and threats of socialeconomic
reforms in different directions.
Abstract: The paper represents a reflection on how to select proper indicators to assess the progress of regional contexts towards a knowledge-based society. Taking the first research methodologies elaborated at an international level (World Bank, OECD, etc.) as a reference point, this work intends to identify a set of indicators of the knowledge economy suitable to adequately understand in which manner and to which extent the territorial development dynamics are correlated with the knowledge-base of the considered local society. After a critical survey of the variables utilized within other approaches adopted by international or national organizations, this paper seeks to elaborate a framework of variables, named Regional Knowledge Economy Indicators (ReKEI), necessary to describe the knowledge-based relations of subnational socio-economic contexts. The realization of this framework has a double purpose: an analytical one consisting in highlighting the regional differences in the governance of knowledge based processes, and an operative one consisting in providing some reference parameters for contributing to increasing the effectiveness of those economic policies aiming at enlarging the knowledge bases of local societies.
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: In this paper, a vision based system has been used for
controlling an industrial 3P Cartesian robot. The vision system will
recognize the target and control the robot by obtaining images from
environment and processing them. At the first stage, images from
environment are changed to a grayscale mode then it can diverse and
identify objects and noises by using a threshold objects which are
stored in different frames and then the main object will be
recognized. This will control the robot to achieve the target. A vision
system can be an appropriate tool for measuring errors of a robot in a
situation where the experimental test is conducted for a 3P robot.
Finally, the international standard ANSI/RIA R15.05-2 is used for
evaluating the path-related characteristics of the robot. To evaluate
the performance of the proposed method experimental test is carried
out.