Abstract: Professions are concerned about the public image they
have, and this public image is represented by stereotypes. Research is
needed to understand how accountants are perceived by different
actors in the society in different contexts, which would allow
universities, professional bodies and employers to adjust their
strategies to attract the right people to the profession and their
organizations. We aim to develop in this paper a framework to be
used in empirical testing in different environments to determine and
analyze the accountant-s stereotype. This framework will be useful in
analyzing the nuances associated to the accountant-s image and in
understanding the factors that may lead to uniformity in the
profession and of those leading to diversity from one context
(country, type of countries, region) to another.
Abstract: This study is concerned with the investigation of the
suitability of several empirical and semi-empirical drying models
available in the literature to define drying behavior of viscose yarn
bobbins. For this purpose, firstly, experimental drying behaviour of
viscose bobbins was determined on an experimental dryer setup
which was designed and manufactured based on hot-air bobbin
dryers used in textile industry. Afterwards, drying models considered
were fitted to the experimentally obtained moisture ratios. Drying
parameters were drying temperature and bobbin diameter. The fit
was performed by selecting the values for constants in the models in
such a way that these values make the sum of the squared differences
between the experimental and the model results for moisture ratio
minimum. Suitability of fitting was specified as comparing the
correlation coefficient, standard error and mean square deviation.
The results show that the most appropriate model in describing the
drying curves of viscose bobbins is the Page model.
Abstract: This study examines perception of environmental
approach in small and medium-sized enterprises (SMEs) – the
process by which firms integrate environmental concern into
business. Based on a review of the literature, the paper synthesizes
focus on environmental issues with the reflection in a case study in
the Czech Republic. Two themes of corporate environmentalism are
discussed – corporate environmental orientation and corporate
stances toward environmental concerns. It provides theoretical
material on greening organizational culture that is helpful in
understanding the response of contemporary business to
environmental problems. We integrate theoretical predictions with
empirical findings confronted with reality. Scales to measure these
themes are tested in a survey of managers in 229 Czech firms. We
used the process of in-depth questioning. The research question was
derived and answered in the context of the corresponding literature
and conducted research. A case study showed us that environmental
approach is variety different (depending on the size of the firm) in
SMEs sector. The results of the empirical mapping demonstrate
Czech company’s approach to environment and define the problem
areas and pinpoint the main limitation in the expansion of
environmental aspects. We contribute to the debate for recognition of
the particular role of environmental issues in business reality.
Abstract: The paper contains a review of the literature in terms of the critical analysis of methodologies of university ranking systems. Furthermore, the initiatives supported by the European Commission (U-Map, U-Multirank) and CHE Ranking are described. Special attention is paid to the tendencies in the development of ranking systems. According to the author, the ranking organizations should abandon the classic form of ranking, namely a hierarchical ordering of universities from “the best" to “the worse". In the empirical part of this paper, using one of the method of cluster analysis called k-means clustering, the author presents university classifications of the top universities from the Shanghai Jiao Tong University-s (SJTU) Academic Ranking of World Universities (ARWU).
Abstract: The Taiwan government has invested approximately
21 billion NT dollars in the construction of bicycle paths since
bicycling has gained huge popularity as a healthy leisure and
recreational activity. This study focuses on the behavior of
recreational bicyclists in Danshuei and Bali, northern Taiwan. Data
were collected from a field investigation carried out along the
Danshuei bicycle path and Bali left-bank bicycle path. A total of 578
questionnaires were gathered for data analysis. Descriptive statistics
and Chi-Square tests were used to assess bicyclists- behaviors. The
frequency shows that, in these areas, Danshuei and Bali, most
bicyclists rented bicycles, rode the bicycle path in the afternoon for
about 2 hours. The used the bicycle path one time per week. For most,
it was the first time to ride these bicycle paths. There were significant
differences in distribution of bicycle ownership, time of day, duration
of ride, ride frequency, and whether riding occurred on weekdays or
weekends. Results indicated that most bicyclists in Danshuei and Bali
were infrequent users.
Abstract: The focus of this paper is to construct daily time series
exchange rate forecast models of Samoan Tala/USD and Tala/AUD
during the year 2008 to 2012 with neural network The performance
of the models was measured by using varies error functions such as
Root Square mean error (RSME), Mean absolute error (MAE), and
Mean absolute percentage error (MAPE). Our empirical findings
suggest that AR (1) model is an effective tool to forecast the
Tala/USD and Tala/AUD.
Abstract: This paper presents the development of a hybrid
thermal model for the EVO Electric AFM 140 Axial Flux Permanent
Magnet (AFPM) machine as used in hybrid and electric vehicles. The
adopted approach is based on a hybrid lumped parameter and finite
difference method. The proposed method divides each motor
component into regular elements which are connected together in a
thermal resistance network representing all the physical connections
in all three dimensions. The element shape and size are chosen
according to the component geometry to ensure consistency. The
fluid domain is lumped into one region with averaged heat transfer
parameters connecting it to the solid domain. Some model parameters
are obtained from Computation Fluid Dynamic (CFD) simulation and
empirical data. The hybrid thermal model is described by a set of
coupled linear first order differential equations which is discretised
and solved iteratively to obtain the temperature profile. The
computation involved is low and thus the model is suitable for
transient temperature predictions. The maximum error in temperature
prediction is 3.4% and the mean error is consistently lower than the
mean error due to uncertainty in measurements. The details of the
model development, temperature predictions and suggestions for
design improvements are presented in this paper.
Abstract: The paper presents a set of guidelines for analysis of industrial embedded distributed systems and introduces a mathematical model derived from these guidelines. In this study, the author examines a set of modern communication technologies that are or possibly can be used to build communication links between the subsystems of a distributed embedded system. An investigation of these guidelines results in a algorithm for analysis of specific use cases of target technologies. A goal of the paper acts as an important base for ongoing research on comparison of communication technologies. The author describes the principles of the model and presents results of the test calculations. Practical implementation of target technologies and empirical experiment data are based on a practical experience during the design and test of specific distributed systems in Latvian market.
Abstract: Due to the fact that in the new century customers tend
to express globally increasing demands, networks of interconnected
businesses have been established in societies and the management of
such networks seems to be a major key through gaining competitive
advantages. Supply chain management encompasses such managerial
activities. Within a supply chain, a critical role is played by quality.
QFD is a widely-utilized tool which serves the purpose of not only
bringing quality to the ultimate provision of products or service
packages required by the end customer or the retailer, but it can also
initiate us into a satisfactory relationship with our initial customer;
that is the wholesaler. However, the wholesalers- cooperation is
considerably based on the capabilities that are heavily dependent on
their locations and existing circumstances. Therefore, it is undeniable
that for all companies each wholesaler possesses a specific
importance ratio which can heavily influence the figures calculated in
the House of Quality in QFD. Moreover, due to the competitiveness
of the marketplace today, it-s been widely recognized that
consumers- expression of demands has been highly volatile in
periods of production. Apparently, such instability and proneness to
change has been very tangibly noticed and taking it into account
during the analysis of HOQ is widely influential and doubtlessly
required. For a more reliable outcome in such matters, this article
demonstrates the application viability of Analytic Network Process
for considering the wholesalers- reputation and simultaneously
introduces a mortality coefficient for the reliability and stability of
the consumers- expressed demands in course of time. Following to
this, the paper provides further elaboration on the relevant
contributory factors and approaches through the calculation of such
coefficients. In the end, the article concludes that an empirical
application is needed to achieve broader validity.
Abstract: This study aims to explore the relationship between the
disposition effect and herding behavior of investors trading Taiwanese
information technology stocks. This study differs from previous
literature in two aspects. First, in contrast with the earlier studies that
focused on investigating investors’ herding behavior, this study
explores the possibility that the disposition effect drives investors’
herding behavior. Additionally, it takes an in-depth look at the
interdependence between the disposition effect and herding behavior
of investors, including lead-lag relationship and volatility transmission
effect. Empirical results show that investors trading Taiwan’s
information technology stocks exhibit pronounced herding behavior
and that the disposition effect has a great impact on their herding
behavior.
Abstract: Indices summarizing community structure are used to
evaluate fundamental community ecology, species interaction,
biogeographical factors, and environmental stress. Some of these
indices are insensitive to gross community changes induced by
contaminants of pollution. Diversity indices and similarity indices are
reviewed considering their ecological application, both theoretical
and practical. For some useful indices, empirical equations are given
to calculate the expected maximum value of the indices to which the
observed values can be related at any combination of sample sizes at
the experimental sites. This paper examines the effects of sample size
and diversity on the expected values of diversity indices and
similarity indices, using various formulae. It has been shown that all
indices are strongly affected by sample size and diversity. In some
indices, this influence is greater than the others and an attempt has
been made to deal with these influences.
Abstract: A multiple-option analytical model for the evaluation of the energy performance and distribution of aerodynamic forces acting on a vertical-axis Darrieus wind turbine depending on both rotor architecture and operating conditions is presented. For this purpose, a numerical algorithm, capable of generating the desired rotor conformation depending on design geometric parameters, is coupled to a Single/Double-Disk Multiple-Streamtube Blade Element – Momentum code. Both single and double-disk configurations are analyzed and model predictions are compared to literature experimental data in order to test the capability of the code for predicting rotor performance. Effective airfoil characteristics based on local blade Reynolds number are obtained through interpolation of literature low-Reynolds airfoil databases. Some corrections are introduced inside the original model with the aim of simulating also the effects of blade dynamic stall, rotor streamtube expansion and blade finite aspect ratio, for which a new empirical relationship to better fit the experimental data is proposed. In order to predict also open field rotor operation, a freestream wind shear profile is implemented, reproducing the effect of atmospheric boundary layer.
Abstract: This paper adopts a notion of expectation-perception
gap of systems users as information systems (IS) failure. Problems
leading to the expectation-perception gap are identified and modelled
as five interrelated discrepancies or gaps throughout the process of
information systems development (ISD). It describes an empirical
study on how systems developers and users perceive the size of each
gap and the extent to which each problematic issue contributes to the
gap. The key to achieving success in ISD is to keep the expectationperception
gap closed by closing all 5 pertaining gaps. The gap model
suggests that most factors in IS failure are related to organizational,
cognitive and social aspects of information systems design.
Organization requirement analysis, being the weakest link of IS
development, is particularly worthy of investigation.
Abstract: This study employs a bivariate asymmetric GARCH
model to reveal the hidden dynamics price changes and volatility
among the emerging markets of Thailand and Malaysian after the
Asian financial crisis from January 2001 to December 2008. Our
results indicated that the equity markets are sharing the common
information (shock) that transmitted among each others. These
empirical findings are used to demonstrate the importance of shock
and volatility dynamic transmissions in the cross-market hedging and
market risk.
Abstract: The quality of Ribbed Smoked Sheets
(RSS) primarily based on color, dryness, and the presence or
absence of fungus and bubbles. This quality is strongly
influenced by the drying and fumigation process namely
smoking process. Smoking that is held in high temperature
long time will result scorched dark brown sheets, whereas if
the temperature is too low or slow drying rate would resulted
in less mature sheets and growth of fungus. Therefore need to
find the time and temperature for optimum quality of sheets.
Enhance, unmonitored heat and mass transfer during smoking
process lead to high losses of energy balance. This research
aims to generate simple empirical mathematical model
describing the effect of smoking time and temperature to RSS
quality of color, water content, fungus and bubbles. The
second goal of study was to analyze energy balance during
smoking process. Experimental study was conducted by
measuring temperature, residence time and quality parameters
of 16 sheets sample in smoking rooms. Data for energy
consumption balance such as mass of fuel wood, mass of
sheets being smoked, construction temperature, ambient
temperature and relative humidity were taken directly along
the smoking process. It was found that mathematical model
correlating smoking temperature and time with color is Color
= -169 - 0.184 T4 - 0.193 T3 - 0.160 0.405 T1 + T2 + 0.388 t1
+3.11 t2 + 3.92t3 + 0.215 t4 with R square 50.8% and with
moisture is Moisture = -1.40-0.00123 T4 + 0.00032 T3 +
0.00260 T2 - 0.00292 T1 - 0.0105 t1 + 0.0290 t2 + 0.0452 t3
+ 0.00061 t4 with R square of 49.9%. Smoking room energy
analysis found useful energy was 27.8%. The energy stored in
the material construction 7.3%. Lost of energy in conversion
of wood combustion, ventilation and others were 16.6%. The
energy flowed out through the contact of material construction
with the ambient air was found to be the highest contribution
to energy losses, it reached 48.3%.
Abstract: Bridges are one of the main components of
transportation networks. They should be functional before and after
earthquake for emergency services. Therefore we need to assess
seismic performance of bridges under different seismic loadings.
Fragility curve is one of the popular tools in seismic evaluations. The
fragility curves are conditional probability statements, which give the
probability of a bridge reaching or exceeding a particular damage
level for a given intensity level. In this study, the seismic
performance of a two-span simply supported concrete bridge is
assessed. Due to usual lack of empirical data, the analytical fragility
curve was developed by results of the dynamic analysis of bridge
subjected to the different time histories in near-fault area.
Abstract: Vacuum membrane distillation (VMD) process can be
used for water purification or the desalination of salt water. The
process simply consists of a flat sheet hydrophobic micro porous
PTFE membrane and diaphragm vacuum pump without a condenser
for the water recovery or trap. The feed was used aqueous NaCl
solution. The VMD experiments were performed to evaluate the heat
and mass transfer coefficient of the boundary layer in a membrane
module. The only operating parameters are feed inlet temperature,
and feed flow rate were investigated. The permeate flux was strongly
affected by the feed inlet temperature, feed flow rate, and boundary
layer heat transfer coefficient. Since lowering the temperature
polarization coefficient is essential enhance the process performance
considerable and maximizing the heat transfer coefficient for
maximizes the mass flux of distillate water. In this paper, the results
of VMD experiments are used to measure the boundary layer heat
transfer coefficient, and the experimental results are used to reevaluate
the empirical constants in the Dittus- Boelter equation.
Abstract: The development of Internet technology in recent years has led to a more active role of users in creating Web content. This has significant effects both on individual learning and collaborative knowledge building. This paper will present an integrative framework model to describe and explain learning and knowledge building with shared digital artifacts on the basis of Luhmann-s systems theory and Piaget-s model of equilibration. In this model, knowledge progress is based on cognitive conflicts resulting from incongruities between an individual-s prior knowledge and the information which is contained in a digital artifact. Empirical support for the model will be provided by 1) applying it descriptively to texts from Wikipedia, 2) examining knowledge-building processes using a social network analysis, and 3) presenting a survey of a series of experimental laboratory studies.
Abstract: The aim of this paper is to investigate the influence of
market share and diversification on the nonlife insurers- performance.
The underlying relationships have been investigated in different
industries and different disciplines (economics, management...), still,
no consistency exists either in the magnitude or statistical
significance of the relationship between market share (and
diversification as well) on one side and companies- performance on
the other side. Moreover, the direction of the relationship is also
somewhat questionable. While some authors find this relationship to
be positive, the others reveal its negative association. In order to test
the influence of market share and diversification on companies-
performance in Croatian nonlife insurance industry for the period
from 1999 to 2009, we designed an empirical model in which we
included the following independent variables: firms- profitability
from previous years, market share, diversification and control
variables (i.e. ownership, industrial concentration, GDP per capita,
inflation). Using the two-step generalized method of moments
(GMM) estimator we found evidence of a positive and statistically
significant influence of both, market share and diversification, on
insurers- profitability.
Abstract: Prediction of viscosity of natural gas is an important parameter in the energy industries such as natural gas storage and transportation. In this study viscosity of different compositions of natural gas is modeled by using an artificial neural network (ANN) based on back-propagation method. A reliable database including more than 3841 experimental data of viscosity for testing and training of ANN is used. The designed neural network can predict the natural gas viscosity using pseudo-reduced pressure and pseudo-reduced temperature with AARD% of 0.221. The accuracy of designed ANN has been compared to other published empirical models. The comparison indicates that the proposed method can provide accurate results.