Abstract: The impact of Special Economic Zones (SEZs) has
been analyzed for many years by researchers. There are lot of
theoretical studies proving the SEZs importance for regional
development, however, there is lack of empirical studies (and they
are mainly focused on China market) that are based on available data.
The theoretical studies indicate the various impacts of enterprises
operating within SEZs on the economy. The article proves that, in
case of Poland, locating SEZs in municipalities is an important part
of increasing municipalities’ income. Therefore SEZs have a positive
impact on regional development. Municipality income is understood
as taxes paid by taxpayers who depend on SEZ companies’
performance. The analysis includes the Corporate Income Tax (CIT),
Personal Income Tax (PIT) and real estate tax. The effects of SEZs
on regional development were narrowed to a few variables that are
most significant for the financial system. The analysis indicates the
significant impact of SEZs on the amount of taxes influencing the
municipality budget.
Abstract: This paper deals with current strategic challenges
related to the reshaping of the basic conditions of corporate operations.
Through the experimental analysis of some domestic corporations, it
presents how and to what extent Hungarian corporations are prepared
for the current strategic challenges. The study examines how strategic
directions and answer opportunities have changed in the following
interrelated areas in the past five years: economic globalization,
corporate sustainability, IT applications, labor force diversity and
ethical competences. The conclusions of the empirical survey give a
reliable basis on which economic organizations and enterprises can
formulate their strategy.
Abstract: The implementation of e-assessment as tool to support
the process of teaching and learning in university has become a
popular technological means in universities. E-Assessment provides
many advantages to the users especially the flexibility in teaching and
learning. The e-assessment system has the capability to improve its
quality of delivering education. However, there still exists a
drawback in terms of security which limits the user acceptance of the
online learning system. Even though there are studies providing
solutions for identified security threats in e-learning usage, there is no
particular model which addresses the factors that influences the
acceptance of e-assessment system by lecturers from security
perspective. The aim of this study is to explore security aspects of eassessment
in regard to the acceptance of the technology. As a result
a conceptual model of secure acceptance of e-assessment is proposed.
Both human and security factors are considered in formulation of this
conceptual model. In order to increase understanding of critical issues
related to the subject of this study, interpretive approach involving
convergent mixed method research method is proposed to be used to
execute the research. This study will be useful in providing more
insightful understanding regarding the factors that influence the user
acceptance of e-assessment system from security perspective.
Abstract: Established objective and subjective preconditions for
entrepreneurship, forming the business organically related whole, are
the necessary condition of successful entrepreneurial activities.
Objective preconditions for entrepreneurship are developed by
market economy that should stimulate entrepreneurship by allowing
the use of economic opportunities for all those who want to do
business in respective field while providing guarantees to all owners
and creating a stable business environment for entrepreneurs.
Subjective preconditions of entrepreneurship are formed primarily by
personal characteristics of the entrepreneur. These are his properties,
abilities, skills, physiological and psychological preconditions which
may be inherited, inborn or sequentially developed and obtained
during his life on the basis of education and influences of
surrounding environment. The paper is dealing with issues of
objective and subjective preconditions for entrepreneurship and
provides their analysis in view of the current situation in Slovakia. It
presents risks of the business environment in Slovakia that the Slovak
managers considered the most significant in 2014 and defines the
dominant attributes of the entrepreneur in the current business
environment in Slovakia.
Abstract: Standard processes, similar and limited production
lines, the production of high direct costs will be more accurate than
the use of parts of the traditional cost systems in the literature.
However, direct costs, overhead expenses, in turn, decrease the
burden of increasingly sophisticated production facilities, a situation
that led the researchers to look for the cost of traditional systems of
alternative techniques. Variety cost management approaches for
example Total quality management (TQM), just-in-time (JIT),
benchmarking, kaizen costing, targeting cost, life cycle costs (LLC),
activity-based costing (ABC) value engineering have been
introduced. Management and cost applications have changed over the
past decade and will continue to change. Modern cost systems can
provide relevant and accurate cost information. These methods
provide the decisions about customer, product and process
improvement. The aim of study is to describe and explain the
adoption and application of costing systems in SME. This purpose
reports on a survey conducted during 2014 small and medium sized
enterprises (SME) in Ankara. The survey results were evaluated
using SPSS18 package program.
Abstract: Mechanical stress has a strong effect on the magnitude
of the Barkhausen-noise in structural steels. Because the
measurements are performed at the surface of the material, for a
sample sheet, the full effect can be described by a biaxial stress field.
The measured Barkhausen-noise is dependent on the orientation of
the exciting magnetic field relative to the axis of the stress tensor.
The sample inhomogenities including the residual stress also
modifies the angular dependence of the measured Barkhausen-noise.
We have developed a laboratory device with a cross like specimen
for bi-axial bending. The measuring head allowed performing
excitations in two orthogonal directions. We could excite the two
directions independently or simultaneously with different amplitudes.
The simultaneous excitation of the two coils could be performed in
phase or with a 90 degree phase shift. In principle this allows to
measure the Barkhausen-noise at an arbitrary direction without
moving the head, or to measure the Barkhausen-noise induced by a
rotating magnetic field if a linear superposition of the two fields can
be assumed.
Abstract: The concept of technology as well as itself has
evolved continuously over time, such that, nowadays, this concept is
still marked by myths and realities. Even the concept of science is
frequently misunderstood as technology. In this way, this paper
presents different forms of interpretation of the concept of technology
in the course of history, as well as the social and cultural aspects
associated with it, through an analysis made by means of insights
from sociological studies of science and technology and its multiple
relations with society. Through the analysis of contents, the paper
presents a classification of how technology is interpreted in the social
sphere and search channel efforts to show how a broader
understanding can contribute to better interpretations of how
scientific and technological development influences the environment
in which we operate. The text also presents a particular point of view
for the interpretation of the concept from the analysis throughout the
whole work.
Abstract: The purpose of this presentation is to describe an interdisciplinary teaching program that integrates physical education concepts using a philosophical approach. The presentation includes a review of: a) the philosophy of American education, b) the philosophy of sports and physical education, c) the interdisciplinary physical education program, d) professional development programs, (e) the Success of this physical education program, f) future of physical education. This unique interdisciplinary program has been implemented in an urban school physical education discipline in East Orange, New Jersey for over 10 years.
During the program the students realize that the bodies go through different experiences. The body becomes a place where a child can recognize in an enjoyable way to express and perceive particular feelings or mental states. Children may distinguish themselves to have high abilities in the social or other domains but low abilities in the field of athletics.
The goal of this program for the individuals is to discover new skills, develop and demonstrate age appropriate mastery level at different tasks, therefore the program consists of 9 to 12 sports, including many game. Each successful experience increases the awareness ability. Engaging in sports and physical activities are social movements involving groups of children in situations such as teams, friends, and recreational settings, which serve as a primary socializing agent for teaching interpersonal skills. As a result of this presentation the audience will reflect and explore how to structure a physical education program to integrate interdisciplinary subjects with philosophical concepts.
Abstract: The organizations in the knowledge economy era have
recognized the importance of building knowledge assets for
sustainable growth and development. In comparison to other
industries, Information Technology (IT) enterprises, holds an edge in
developing an effective Knowledge Management (KM) programmethanks
to their in-house technological abilities. This paper tries to
study the various knowledge based incentive programmes and its
effect on Knowledge Sharing and Learning in the context of the
Indian IT sector. A conceptual model is developed linking KM
Incentives, Knowledge Sharing and Learning. A questionnaire study
is conducted to collect primary data from the knowledge workers of
the IT organizations located in India. The data was analysed using
Structural Equation Modeling using Partial Least Square method. The
results show a strong influence of knowledge management incentives
on knowledge sharing and an indirect influence on learning.
Abstract: The development of the United Arab Emirates (UAE)
into a regional trade, tourism, finance and logistics hub has
transformed its real estate markets. However, speculative activity and
price volatility remain concerns. UAE residential market values
(MV) are exposed to fluctuations in capital flows and migration
which, in turn, are affected by geopolitical uncertainty, oil price
volatility and global investment market sentiment. Internally, a
complex interplay between administrative boundaries, land tenure,
building quality and evolving location characteristics fragments UAE
residential property markets. In short, the UAE Residential Valuation
System (UAE-RVS) confronts multiple challenges to collect, filter
and analyze relevant information in complex and dynamic spatial and
capital markets. A robust (RVS) can mitigate the risk of unhelpful
volatility, speculative excess or investment mistakes. The research
outlines the institutional, ontological, dynamic and epistemological
issues at play. We highlight the importance of system capabilities,
valuation standard salience and stakeholders trust.
Abstract: The present article seeks to carry out along the lines of
interpretation of the recent Portuguese Constitutional Court case law
on the possibility of an employee to observe a worship day imposed
by religious beliefs. In this approach to the question, considerations
on the subject of the relationship between religious freedom and
labour relations will inevitably arise. We intend to draw conclusions
of practical application from the court decisions on the matter of
freedom of religion.
Abstract: The wear measuring and wear modelling are
fundamental issues in the industrial field, mainly correlated to the
economy and safety. Therefore, there is a need to study the wear
measurements and wear estimation. Pin-on-disc test is the most
common test which is used to study the wear behaviour. In this paper,
the pin-on-disc (AEROTECH UNIDEX 11) is used for the
investigation of the effects of normal load and hardness of material on
the wear under dry and sliding conditions. In the pin-on-disc rig, two
specimens were used; one, a pin is made of steel with a tip, positioned
perpendicular to the disc, where the disc is made of aluminium. The
pin wear and disc wear were measured by using the following
instruments: The Talysurf instrument, a digital microscope, and the
alicona instrument. The Talysurf profilometer was used to measure
the pin/disc wear scar depth, digital microscope was used to measure
the diameter and width of wear scar, and the alicona was used to
measure the pin wear and disc wear. After that, the Archard model,
American Society for Testing and Materials model (ASTM), and
neural network model were used for pin/disc wear modelling.
Simulation results were implemented by using the Matlab program.
This paper focuses on how the alicona can be used for wear
measurements and how the neural network can be used for wear
estimation.
Abstract: Random epistemologies and hash tables have garnered
minimal interest from both security experts and experts in the last
several years. In fact, few information theorists would disagree with
the evaluation of expert systems. In our research, we discover how
flip-flop gates can be applied to the study of superpages. Though
such a hypothesis at first glance seems perverse, it is derived from
known results.
Abstract: Neurons in the nervous system communicate with
each other by producing electrical signals called spikes. To
investigate the physiological function of nervous system it is essential
to study the activity of neurons by detecting and sorting spikes in the
recorded signal. In this paper a method is proposed for considering
the spike sorting problem which is based on the nonlinear modeling
of spikes using exponential autoregressive model. The genetic
algorithm is utilized for model parameter estimation. In this regard
some selected model coefficients are used as features for sorting
purposes. For optimal selection of model coefficients, self-organizing
feature map is used. The results show that modeling of spikes with
nonlinear autoregressive model outperforms its linear counterpart.
Also the extracted features based on the coefficients of exponential
autoregressive model are better than wavelet based extracted features
and get more compact and well-separated clusters. In the case of
spikes different in small-scale structures where principal component
analysis fails to get separated clouds in the feature space, the
proposed method can obtain well-separated cluster which removes
the necessity of applying complex classifiers.
Abstract: Geometric and mechanical properties all influence the
resistance of RC structures and may, in certain combination of
property values, increase the risk of a brittle failure of the whole
system.
This paper presents a statistical and probabilistic investigation on
the resistance of RC beams designed according to Eurocodes 2 and 8,
and subjected to multiple failure modes, under both the natural
variation of material properties and the uncertainty associated with
cross-section and transverse reinforcement geometry. A full
probabilistic model based on JCSS Probabilistic Model Code is
derived. Different beams are studied through material nonlinear
analysis via Monte Carlo simulations. The resistance model is
consistent with Eurocode 2. Both a multivariate statistical evaluation
and the data clustering analysis of outcomes are then performed.
Results show that the ultimate load behaviour of RC beams
subjected to flexural and shear failure modes seems to be mainly
influenced by the combination of the mechanical properties of both
longitudinal reinforcement and stirrups, and the tensile strength of
concrete, of which the latter appears to affect the overall response of
the system in a nonlinear way. The model uncertainty of the
resistance model used in the analysis plays undoubtedly an important
role in interpreting results.
Abstract: In this paper, a new trend for improvement in semianalytical
method based on scale boundaries in order to solve the 2D
elastodynamic problems is provided. In this regard, only the
boundaries of the problem domain discretization are by specific subparametric
elements. Mapping functions are uses as a class of higherorder
Lagrange polynomials, special shape functions, Gauss-Lobatto-
Legendre numerical integration, and the integral form of the weighted
residual method, the matrix is diagonal coefficients in the equations
of elastodynamic issues. Differences between study conducted and
prior research in this paper is in geometry production procedure of
the interpolation function and integration of the different is selected.
Validity and accuracy of the present method are fully demonstrated
through two benchmark problems which are successfully modeled
using a few numbers of DOFs. The numerical results agree very well
with the analytical solutions and the results from other numerical
methods.
Abstract: Image search engines rely on the surrounding textual
keywords for the retrieval of images. It is a tedious work for the
search engines like Google and Bing to interpret the user’s search
intention and to provide the desired results. The recent researches
also state that the Google image search engines do not work well on
all the images. Consequently, this leads to the emergence of efficient
image retrieval technique, which interprets the user’s search intention
and shows the desired results. In order to accomplish this task, an
efficient image re-ranking framework is required. Sequentially, to
provide best image retrieval, the new image re-ranking framework is
experimented in this paper. The implemented new image re-ranking
framework provides best image retrieval from the image dataset by
making use of re-ranking of retrieved images that is based on the
user’s desired images. This is experimented in two sections. One is
offline section and other is online section. In offline section, the reranking
framework studies differently (reference classes or Semantic
Spaces) for diverse user query keywords. The semantic signatures get
generated by combining the textual and visual features of the images.
In the online section, images are re-ranked by comparing the
semantic signatures that are obtained from the reference classes with
the user specified image query keywords. This re-ranking
methodology will increases the retrieval image efficiency and the
result will be effective to the user.
Abstract: Background: With the perceived pain and poor
function experienced following knee arthroplasty, patients usually
feel un-satisfied. Yet, a controversy still persists on the appropriate
operative technique that doesn’t affect proprioception much.
Purpose: This study compared the effects of Cruciate Retaining
(CR) and Posterior Stabilized (PS) total knee arthroplasty (TKA on
dynamic balance, pain and functional performance following
rehabilitation.
Methods: Thirty patients with CRTKA (group I), thirty with
PSTKA (group II) and fifteen indicated for arthroplasty but weren’t
operated on yet (group III) participated in the study. The mean age
was 54.53±3.44, 55.13±3.48 and 55.33±2.32 years and BMI
35.7±3.03, 35.7±1.99 and 35.73±1.03 kg/m2 for groups I, II and III
respectively. The Berg Balance Scale (BBS), WOMAC pain subscale
and Timed Up-and-Go (TUG) and Stair-Climbing (SC) tests were
used for assessment. Assessments were conducted four weeks preand
post-operatively, three, six and twelve months post-operatively
with the control group being assessed at the same time intervals. The
post-operative rehabilitation involved hospitalization (1st week),
home-based (2nd-4th weeks), and outpatient clinic (5th-12th weeks)
programs, follow-up to all groups for twelve months.
Results: The Mixed design MANOVA revealed that group I had
significantly lower pain scores and SC time compared with group II
three, six and twelve months post-operatively. Moreover, the BBS
scores increased significantly and the pain scores and TUG and SC
time decreased significantly six months post-operatively compared
with four weeks pre- and post-operatively and three months postoperatively
in groups I and II with the opposite being true four weeks
post-operatively. But no significant differences in BBS scores, pain
scores and TUG and SC time between six and twelve months postoperatively
in groups I and II.
Interpretation/Conclusion: CRTKA is preferable to PSTKA,
possibly due to the preserved human proprioceptors in the un-excised
PCL.
Abstract: The continuous decline of petroleum and natural gas
reserves and non linear rise of oil price has brought about a
realisation of the need for a change in our perpetual dependence on
the fossil fuel. A day to day increased consumption of crude and
petroleum products has made a considerable impact on our foreign
exchange reserves. Hence, an alternate resource for the conversion of
energy (both liquid and gas) is essential for the substitution of
conventional fuels. Biomass is the alternate solution for the present
scenario. Biomass can be converted into both liquid as well as
gaseous fuels and other feedstocks for the industries.
Abstract: Many issues about the relationship between auditors in
auditing practices with its stakeholders often heard. It appears in
perspectives of bringing out the variety of phenomena affecting from
the audit practice of greed and not appreciating from the
independency of the audit profession and professional code of ethics.
It becomes a logical consequence in practicing of capitalism in
accounting. The main purpose of this article would like to uncover
the existing auditing practices in Indonesia, especially in Java that
associated with a strong influence of Javanese culture with reluctant
/”shy", politely, "legowo (gratefully accepted)", "ngemong"
(friendly), "not mentholo" (lenient), "tepo seliro" (tolerance),
"ngajeni" (respectful), "acquiescent" and also reveals its relationships
with Non Javanese culture in facing the conflict of interest in
practical of auditing world. The method used by interpretive
approach that emphasizes the role of language, interpret and
understand and see social reality as something other than a label,
name or concept. Global practices in auditing of each country have
particular cultures that affect the standard set by those regulatory
standards results the adaptation of IAS. The majority of parties in
Indonesia is dominated by Javanese racial regulators, so Java culture
is embedded in every audit practices and those conditions in Java
leads auditors in having similar behaviour, sometimes interfere with
standard Java code of conduct must be executed by an auditor.
Auditors who live in Java have the characters of Javanese culture that
is hard to avoid in the audit practice. However, practically, the
auditors still are relevant in their profession.