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: In this paper, vapour-liquid critical locus for the
binary system acetone + chloroform was determined experimentally
over the whole range of composition. The critical property
measurements were carried out using a dynamic-synthetic apparatus,
employed in the dynamic mode. The critical points are visually
determined by observing the critical opalescence and the
simultaneous disappearance and reappearance of the meniscus in the
middle of a high-pressure view cell which withstands operations up
to 673K and 20MPa. The experimental critical points measured in
this work were compared to those available in literature.
Abstract: An envelope echo signal measurement is proposed in
this paper using echo signal observation from the 200 kHz echo
sounder receiver. The envelope signal without any object is compared
with the envelope signal of the sphere. Two diameter size steel ball
(3.1 cm & 2.2 cm) and two diameter size air filled stainless steel ball
(4.8 cm & 7.4 cm) used in this experiment. The target was positioned
about 0.5 m and 1.0 meter from the transducer face using nylon rope.
From the echo observation in time domain, it is obviously shown that
echo signal structure is different between the size, distance and type
of metal sphere. The amplitude envelope voltage for the bigger
sphere is higher compare to the small sphere and it confirm that the
bigger sphere have higher target strength compare to the small
sphere. Although the structure signal without any object are different
compare to the signal from the sphere, the reflected signal from the
tank floor increase linearly with the sphere size. We considered this
event happened because of the object position approximately to the
tank floor.
Abstract: This paper aims at identifying and analyzing the
knowledge transmission channels in textile and clothing clusters
located in Brazil and in Europe. Primary data was obtained through
interviews with key individuals. The collection of primary data was
carried out based on a questionnaire with ten categories of indicators
of knowledge transmission. Secondary data was also collected
through a literature review and through international organizations
sites. Similarities related to the use of the main transmission channels
of knowledge are observed in all cases. The main similarities are:
influence of suppliers of machinery, equipment and raw materials;
imitation of products and best practices; training promoted by
technical institutions and businesses; and cluster companies being
open to acquire new knowledge. The main differences lie in the
relationship between companies, where in Europe the intensity of this
relationship is bigger when compared to Brazil. The differences also
occur in importance and frequency of the relationship with the
government, with the cultural environment, and with the activities of
research and development. It is also found factors that reduce the
importance of geographical proximity in transmission of knowledge,
and in generating trust and the establishment of collaborative
behavior.
Abstract: Certifications such as the Passive House Standard aim to reduce the final space heating energy demand of residential buildings. Space conditioning, notably heating, is responsible for nearly 70% of final residential energy consumption in Europe. There is therefore significant scope for the reduction of energy consumption through improvements to the energy efficiency of residential buildings. However, these certifications totally overlook the energy embodied in the building materials used to achieve this greater operational energy efficiency. The large amount of insulation and the triple-glazed high efficiency windows require a significant amount of energy to manufacture. While some previous studies have assessed the life cycle energy demand of passive houses, including their embodied energy, these rely on incomplete assessment techniques which greatly underestimate embodied energy and can lead to misleading conclusions. This paper analyses the embodied and operational energy demands of a case study passive house using a comprehensive hybrid analysis technique to quantify embodied energy. Results show that the embodied energy is much more significant than previously thought. Also, compared to a standard house with the same geometry, structure, finishes and number of people, a passive house can use more energy over 80 years, mainly due to the additional materials required. Current building energy efficiency certifications should widen their system boundaries to include embodied energy in order to reduce the life cycle energy demand of residential buildings.
Abstract: This paper focuses upon three such painters working in
France from this time and their representations both of their host
country in which they found themselves displaced, and of their
homeland which they represent through refracted memories from their
new perspective in Europe. What is their representation of France and
China´╝ÅTaiwan? Is it Otherness or an origin?
This paper also attempts to explore the three artists- diasporic lives
and to redefine their transnational identities. Hou Chin-lang, the
significance of his multiple-split images serve to highlight the intricate
relationships between his work and the surrounding family, and to
reveal his identity of his Taiwan “homeland". Yin Xin takes paintings
from the Western canon and subjects them to a process of
transformation through Chinese imagery. In the same period, Lin
Li-ling, transforms the transnational spirit of Yin Xin to symbolic
codes with neutered female bodies and tatoos, thus creates images that
challenge the boundaries of both gender and nationality.
Abstract: This study reports the implementation of Good
Manufacturing Practice (GMP) in a polycarbonate film processing
plant. The implementation of GMP took place with the creation of a
multidisciplinary team. It was carried out in four steps: conduct gap
assessment, create gap closure plan, close gaps, and follow up the
GMP implementation. The basis for the gap assessment is the
guideline for GMP for plastic materials and articles intended for Food
Contact Material (FCM), which was edited by Plastic Europe. The
effective results of the GMP implementation in this study showed
100% completion of gap assessment. The key success factors for
implementing GMP in production process are the commitment,
intention and support of top management.
Abstract: Isobaric vapor-liquid equilibrium measurements are
reported for binary mixture of 2-Methyltetrahydrofuran and Cumene
at 97.3 kPa. The data were obtained using a vapor recirculating type
(modified Othmer's) equilibrium still. The mixture shows slight
negative deviation from ideality. The system does not form an
azeotrope. The experimental data obtained in this study are
thermodynamically consistent according to the Herington test. The
activity coefficients have been satisfactorily correlated by means of
the Margules, and NRTL equations. Excess Gibbs free energy has
been calculated from the experimental data. The values of activity
coefficients have also been obtained by the UNIFAC group
contribution method.
Abstract: The strong international competition as the factor of rising economic development efficiency should not turn into destructive force for models of social orientation. What result Europe received from the accelerated integration without a long transition period of the accepted countries. Correlative relationship between the research and development expenditure and labor productivity, inflation and the rate economy's growth of the USA and the euro zone, employment and gross value added between Old and New Europe is analyzed in this article. The article estimates the differences in economic growth of Old and New Europe. Correlation rate between cycles of the euro area and the countries of Central and the Eastern Europe very much differs, though some of these countries have high correlation as members of the Economic and Monetary Union. Besides, the majority of the countries of Central and the Eastern Europe does not correspond to criteria of an optimum currency area.
Abstract: Planning community has been long discussing emerging paradigms within the planning theory in the face of the changing conditions of the world order. The paradigm shift concept was introduced by Thomas Kuhn, in 1960, who claimed the necessity of shifting within scientific knowledge boundaries; and following him in 1970 Imre Loktas also gave priority to the emergence of multi-paradigm societies [24]. Multi-paradigm is changing our predetermined lifeworld through uncertainties. Those uncertainties are reflected in two sides, the first one is uncertainty as a concept of possibility and creativity in public sphere and the second one is uncertainty as a risk. Therefore, it is necessary to apply a resilience planning approach to be more dynamic in controlling uncertainties which have the potential to transfigure present time and space definitions. In this way, stability of system can be achieved. Uncertainty is not only an outcome of worldwide changes but also a place-specific issue, i.e. it changes from continent to continent, a country to country; a region to region. Therefore, applying strategic spatial planning with respect to resilience principle contributes to: control, grasp and internalize uncertainties through place-specific strategies. In today-s fast changing world, planning system should follow strategic spatial projects to control multi-paradigm societies with adaptability capacities. Here, we have selected two alternatives to demonstrate; these are; 1.Tehran (Iran) from the Middle East 2.Bath (United Kingdom) from Europe. The study elaborates uncertainties and particularities in their strategic spatial planning processes in a comparative manner. Through the comparison, the study aims at assessing place-specific priorities in strategic planning. The approach is to a two-way stream, where the case cities from the extreme end of the spectrum can learn from each other. The structure of this paper is to firstly compare semi-periphery (Tehran) and coreperiphery (Bath) cities, with the focus to reveal how they equip to face with uncertainties according to their geographical locations and local particularities. Secondly, the key message to address is “Each locality requires its own strategic planning approach to be resilient.--
Abstract: The architecture of Safavid Dynasty can be considered the epitome of Iranian architectural beauty. Safavid dynasty (1501- 1722 AC) along with Ottoman in Turkey and Mughal Empire in India were the three great Islamic nations of their time (1500 AC) often known as the last Islamic countries with international authority up to the 20th Century. This era approximately coincide with Renaissance in Europe. In this era, large European countries begin amassing power thanks to significant scientific, cultural and religious revolutions of that time and colonizing nations such as England, Spain and Portugal began to influence international trends with in an increasing while other non-industrial nations diminished. The main objective of this paper is to give a typological overview of the development of decoration and ornament in the architecture of Safafid Dynasty in Iran. It is expected that it can start a wider discussion to enrich this nation-s heritage and contribute to the development of Islamic ornament in general.
Abstract: Knowledge management is a critical component of
competitive success in service organizations. Knowledge
management centers on creating new knowledge and utilizing
existing knowledge. While utilizing existing knowledge relates to
input and control and can lead to a reduction in costs; creating new
knowledge relates to output and growth and can lead to an increase in
revenue. Therefore managers must ensure that they can successfully
optimize the knowledge and talent in their organizations. To do this
they and must try to develop an environment that promotes the
generation, acquisition, transfer and use of valuable knowledge in
creative ways. However knowledge management is complex and
diverse. Research suggests that organizations in general and SMEs in
particular are finding it difficult to implement successful knowledge
management initiatives. Our research attempts to understand whether
organizations are adopting best practice initiatives in their
organizations. This paper presents findings from an exploratory study
of 139 SMEs operating in the tourism sector across Europe. The
goals of the survey is to assess the level of awareness of knowledge
and talent management strategies and methodologies and to
determine whether the responding companies implement best practice
knowledge management initiatives in their organizations Analysis of
the findings from the study are presented and discussed.
Abstract: Isobaric vapor-liquid equilibrium measurements are
reported for the binary mixture of Methyl acetate and
Isopropylbenzene at 97.3 kPa. The measurements have been
performed using a vapor recirculating type (modified Othmer's)
equilibrium still. The mixture shows positive deviation from ideality
and does not form an azeotrope. The activity coefficients have been
calculated taking into consideration the vapor phase nonideality. The
data satisfy the thermodynamic consistency tests of Herington and
Black. The activity coefficients have been satisfactorily correlated by
means of the Margules, NRTL, and Black equations. A comparison
of the values of activity coefficients obtained by experimental data
with the UNIFAC model has been made.
Abstract: This article makes and attempt to disclose the
dynamics of development of social interactions in an aggravated
environment in relation to the distinctive features of religious wars
and their negative impact to the society. Crisis situations that took
place in all spheres of social life are described, on the grounds of
which the author comes to specific conclusions.