Abstract: Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analyzed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.
Abstract: In the time of globalisation, growing uncertainty, ambiguity and change, traditional way of doing business are no longer sufficient and it is important to consider non-conventional methods and approaches to release creativity and facilitate innovation and growth. Thus, creative industries, as a natural source of creativity and innovation, draw particular attention. This paper explores feasibility of building creative partnerships between creative industries and business and brings attention to mutual benefits derived from such partnerships. Design/approach - This paper is a theoretical exploration of projects, practices and research findings addressing collaboration between creative industries and business. Thus, it concerns creative industries, arts, business and its representatives in order to define requirements for creative partnerships to work and succeed. Findings – Current practices in engaging into arts-business partnerships are still very few, although most of creative partnerships proved to be highly valuable and mutually beneficial. Certain conditions shall be provided in order to benefit from arts-business creative synergy. Originality/value- By integrating different sources of literature, this article provides a base for conducting empirical research in several dimensions within arts-business partnerships.
Abstract: The purpose of this study is two-fold. First, it attempts to explore potential opportunities for utilizing visual interactive simulations along with Business Intelligence (BI) as a decision support tool for strategic decision making. Second, it tries to figure out the essential top-level managerial requirements that would transform strategic decision simulation into an integral component of BI systems. The domain of particular interest was the application of visual interactive simulation capabilities in the field of supply chains. A qualitative exploratory method was applied, through the use of interviews with two leading companies. The collected data was then analysed to demonstrate the difference between the literature perspective and the practical managerial perspective on the issue. The results of the study suggest that although the use of simulation particularly in managing supply chains is very evident in literature, yet, in practice such utilization is still in its infancy, particularly regarding strategic decisions. Based on the insights a prototype of a simulation based BI-solution-extension was developed and evaluated.
Abstract: Recent developments in information and
communication technologies (ICT) have created excellent conditions
for profoundly enhancing the traditional learning and teaching
practices. New modes of teaching in higher education subjects can
profoundly enhance ones ability to proactively constructing his or her
personal learning universe. These developments have contributed to
digital learning environments becoming widely available and
accessible. In addition, there is a trend towards enlargement and
specialization in higher education in Europe. With as a result that
existing Master of Science (MSc) programmes are merged or new
programmes have been established that are offered as joint MSc
programmes to students. In these joint MSc programmes, the need for
(common) digital learning environments capable of surmounting the
barriers of time and location has become evident. This paper
discusses the past and ongoing efforts to establish such common
digital learning environments in two joint MSc programmes in
Europe and discusses the way technology-based learning
environments affect the traditional way of learning.
Abstract: For Romania, the fulfilment of the obligations
undertaken as a member state of the European Union in accordance
with the Treaty of Accession requires the effective implementation of
sustainable development principles and practices, this being the only
reasonable development option, which adequately draws in on the
economic, social and environment resources. Achieving this
objective is based on a profound analysis of the realities in the
Romanian economy, which will reflect the existent situation and the
action directions for the future. The paper presents an analysis of the
Romanian economic performances compared to the EU economy,
based on the sustainable value (SV) model. The analysis highlighted
the considerable gap between Romania and the EU regarding the
sustainable capitalization of resources, the provided information
being useful to justify strategic development decisions at a micro and
macro levels.
Abstract: The 20th century has brought much development to the practice of Architecture worldwide, and technology has bridged inhabitation limits in many regions of the world with high levels of comfort and conveniences, most times at high costs to the environment. Throughout the globe, the tropical countries are being urbanized at an unprecedented rate and housing has become a major issue worldwide, in light of increased demand and lack of appropriate infra-structure and planning. Buildings and urban spaces designed in tropical cities have mainly adopted external concepts that in most cases do not fit the needs of the inhabitants living in such harsh climatic environment, and when they do, do so at high financial, environmental and cultural costs. Traditional architectural practices can provide valuable understanding on how self-reliance and autonomy of construction can be reinforced in rural-urban tropical environments. From traditional housing knowledge, it is possible to derive lessons for the development of new construction materials that are affordable, environmentally friendly, culturally acceptable and accesible to all.Specifically to the urban context, such solutions are of outmost importance, given the needs to a more democratic society, where access to housing is considered high in the agenda for development. Traditional or rural constructions are also ongoing through extensive changes eventhough they have mostly adopted climate-responsive building practices relying on local resources (with minimum embodied energy) and energy (for comfort and quality of life). It is important to note that many of these buildings can actually be called zero-energy, and hold potential answers to enable transition from high energy, high cost, low comfort urban habitations to zero/low energy habitations with high quality urban livelihood. Increasing access to modern urban lifestyels have also an effect on the aspirations from people in terms of performance, comfort and convenience in terms of their housing and the way it is produced and used. These aspirations are resulting in transitions from localresource dependent habitations- to non-local resource based highenergy urban style habitations. And such transitions are resulting in the habitations becoming increasingly unsuited to the local climatic conditions with increasing discomfort, ill-health, and increased CO2 emissions and local environmental disruption. This research studies one specific transition group in the context of 'water communities' in tropical-equatorial regions: Ribeirinhos housing typology (Amazonas, Brazil). The paper presents the results of a qualitative sustainability assessment of the housing typologies under transition, found at the Ribeirinhos communities.
Abstract: En bloc assumes modeling all phases of the orthostatic test with the only one mathematical model, which allows the complex parametric view of orthostatic response. The work presents the implementation of a mathematical model for processing of the measurements of systolic, diastolic blood pressure and heart rate performed on volunteers during orthostatic test. The original assumption of model hypothesis that every postural change means only one Stressor, did not complying with the measurements of physiological circulation factor-time profiles. Results of the identification support the hypothesis that second postural change of orthostatic test causes induced Stressors, with the observation of a physiological regulation mechanism. Maximal demonstrations are on the heart rate and diastolic blood pressure-time profile, minimal are for the measurements of the systolic blood pressure. Presented study gives a new view on orthostatic test with impact on clinical practice.
Abstract: The Integrated Management of Child illnesses (IMCI) and the surveillance Health Information Systems (HIS) are related strategies that are designed to manage child illnesses and community practices of diseases. However, both strategies do not function well together because of classification incompatibilities and, as such, are difficult to use by health care personnel in rural areas where a majority of people lack the basic knowledge of interpreting disease classification from these methods. This paper discusses a single approach on how a stand-alone expert system can be used as a prompt diagnostic tool for all cases of illnesses presented. The system combines the action-oriented IMCI and the disease-oriented HIS approaches to diagnose malaria and typhoid fever in the rural areas of the Niger-delta region.
Abstract: Nowadays there are more than thirty maturity models
in different knowledge areas. Maturity model is an area of interest
that contributes organizations to find out where they are in a specific
knowledge area and how to improve it. As Information Resource
Management (IRM) is the concept that information is a major
corporate resource and must be managed using the same basic
principles used to manage other assets, assessment of the current
IRM status and reveal the improvement points can play a critical role
in developing an appropriate information structure in organizations.
In this paper we proposed a framework for information resource
management maturity model (IRM3) that includes ten best practices
for the maturity assessment of the organizations' IRM.
Abstract: Practices of food sharing as part of the brotherhood and hospitality interpretation have been essential part of the Kazakh ethnic culture since early times. Dialogue in time and space between Kazakhs through differences in food interpretation among the ethnic repatriates may become a link connecting them and platform for stable relations with the host society or serious barrier on the way of their integration in the Kazakhstani society. The article elucidates by the field materials how some aspects of food culture differences among ethnic Kazakhs living abroad (XUAR of China) and ethnic repatriates in Kazakhstan may influence their integration path.
Abstract: This article discusses the prospects of participation of
the Republic of Kazakhstan in Hague Conference on Private
International Law on the unification of collision law in the
international trade.
The article analyzes some conventions on international trade. The
appropriate conclusions based on the opinions of scientists and
experts in this field have been made. First, all issues presented in the
form of gaps or spaces in conventions should be the subject to direct
negotiations in the course of the activities of Hague Conference, and
have a comprehensive feature, be transparent and taken under
simplified procedure.
Secondly, one should not underestimate the value of conventions
that do not become active due to various reasons and having a
positive impact on the development and improvement of national
legislation and practice in the field of private international law.
Thirdly, Kazakhstan has to reconsider its attitude to Hague
Conference, having become its full member and aiming at providing
constructive and fruitful cooperation with both the organization itself
and its member states.
Abstract: This article describes a Web pages automatic filtering system. It is an open and dynamic system based on multi agents architecture. This system is built up by a set of agents having each a quite precise filtering task of to carry out (filtering process broken up into several elementary treatments working each one a partial solution). New criteria can be added to the system without stopping its execution or modifying its environment. We want to show applicability and adaptability of the multi-agents approach to the networks information automatic filtering. In practice, most of existing filtering systems are based on modular conception approaches which are limited to centralized applications which role is to resolve static data flow problems. Web pages filtering systems are characterized by a data flow which varies dynamically.
Abstract: The incorporation of computational fluid dynamics in the design of modern hydraulic turbines appears to be necessary in order to improve their efficiency and cost-effectiveness beyond the traditional design practices. A numerical optimization methodology is developed and applied in the present work to a Turgo water turbine. The fluid is simulated by a Lagrangian mesh-free approach that can provide detailed information on the energy transfer and enhance the understanding of the complex, unsteady flow field, at very small computing cost. The runner blades are initially shaped according to hydrodynamics theory, and parameterized using Bezier polynomials and interpolation techniques. The use of a limited number of free design variables allows for various modifications of the standard blade shape, while stochastic optimization using evolutionary algorithms is implemented to find the best blade that maximizes the attainable hydraulic efficiency of the runner. The obtained optimal runner design achieves considerably higher efficiency than the standard one, and its numerically predicted performance is comparable to a real Turgo turbine, verifying the reliability and the prospects of the new methodology.
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: One of the ubiquitous routines in medical practice is searching through voluminous piles of clinical documents. In this paper we introduce a distributed system to search and exchange clinical documents. Clinical documents are distributed peer-to-peer. Relevant information is found in multiple iterations of cross-searches between the clinical text and its domain encyclopedia.
Abstract: In practice, wireless networks has the property that
the signal strength attenuates with respect to the distance from the
base station, it could be better if the nodes at two hop away are
considered for better quality of service. In this paper, we propose a
procedure to identify delay preserving substructures for a given
wireless ad-hoc network using a new graph operation G 2 – E (G) =
G* (Edge difference of square graph of a given graph and the
original graph). This operation helps to analyze some induced
substructures, which preserve delay in communication among them.
This operation G* on a given graph will induce a graph, in which 1-
hop neighbors of any node are at 2-hop distance in the original
network. In this paper, we also identify some delay preserving
substructures in G*, which are (i) set of all nodes, which are mutually
at 2-hop distance in G that will form a clique in G*, (ii) set of nodes
which forms an odd cycle C2k+1 in G, will form an odd cycle in G*
and the set of nodes which form a even cycle C2k in G that will form
two disjoint companion cycles ( of same parity odd/even) of length k
in G*, (iii) every path of length 2k+1 or 2k in G will induce two
disjoint paths of length k in G*, and (iv) set of nodes in G*, which
induces a maximal connected sub graph with radius 1 (which
identifies a substructure with radius equal 2 and diameter at most 4 in
G). The above delay preserving sub structures will behave as good
clusters in the original network.
Abstract: Integrated Total Quality Management (TQM) with
Lean Manufacturing (LM) is a system comprises of TQM with LM
principles and is associated with financial and nonfinancial
performance measurement indicators. The ultimate goal of this
system is to focus on achieving total customer satisfaction by
removing eight wastes available in any process in an organization.
A survey questionnaire was developed and distributed to 30 highly
active automotive vendors in Malaysia and analyzed by PASW
Statistics 18. It was found out that these vendors have been
practicing and measuring the effectiveness TQM and LM
implementation. More involvement of all Malaysian automotive
vendors will represent the exact status of current Malaysian
automotive industry in implementing TQM and LM and can
determine whether the industry is ready for integrated TQM and
LM system. This is the first study that combined 4 awards
practices, ISO/TS16949, Toyota Production System and
SAEJ4000.
Abstract: This study focuses on bureau management
technologies and information systems in developing countries.
Developing countries use such systems which facilitate executive and
organizational functions through the utilization of bureau
management technologies and provide the executive staff with
necessary information.
The concepts of data and information differ from each other in
developing countries, and thus the concepts of data processing and
information processing are different. Symbols represent ideas,
objects, figures, letters and numbers. Data processing system is an
integrated system which deals with the processing of the data related
to the internal and external environment of the organization in order
to make decisions, create plans and develop strategies; it goes
without saying that this system is composed of both human beings
and machines. Information is obtained through the acquisition and
the processing of data. On the other hand, data are raw
communicative messages. Within this framework, data processing
equals to producing plausible information out of raw data.
Organizations in developing countries need to obtain information
relevant to them because rapid changes in the organizational arena
require rapid access to accurate information. The most significant
role of the directors and managers who work in the organizational
arena is to make decisions. Making a correct decision is possible only
when the directors and managers are equipped with sound ideas and
appropriate information. Therefore, acquisition, organization and
distribution of information gain significance. Today-s organizations
make use of computer-assisted “Management Information Systems"
in order to obtain and distribute information.
Decision Support System which is closely related to practice is an
information system that facilitates the director-s task of making
decisions. Decision Support System integrates human intelligence,
information technology and software in order to solve the complex
problems. With the support of the computer technology and software
systems, Decision Support System produces information relevant to
the decision to be made by the director and provides the executive
staff with supportive ideas about the decision.
Artificial Intelligence programs which transfer the studies and
experiences of the people to the computer are called expert systems.
An expert system stores expert information in a limited area and can
solve problems by deriving rational consequences.
Bureau management technologies and information systems in
developing countries create a kind of information society and
information economy which make those countries have their places
in the global socio-economic structure and which enable them to play
a reasonable and fruitful role; therefore it is of crucial importance to
make use of information and management technologies in order to
work together with innovative and enterprising individuals and it is
also significant to create “scientific policies" based on information
and technology in the fields of economy, politics, law and culture.
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: Green supply chain management is an increasingly recognized practice among companies that are seeking to improve environmental performance. Of particular concern is how to arouse organizational awareness and put green activities into practice in
order to enhance manufacturing performances. This paper investigates the correlation of green supply chain practices and
manufacturing performances in Malaysian certified MS ISO 14000 manufacturing firms. The findings shows that green supply chain
practices which that can be denominated product recycling, environmental compliance and optimization have significant influence to some of the manufacturing performances.