Search results for: Maria Mădălina Gîrbină
193 A Framework for the Analysis of the Stereotypes in Accounting
Authors: Nadia Albu, Cătălin Nicolae Albu, Mădălina Maria Gîrbină, Maria Iuliana Sandu
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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.Keywords: accounting profession, accounting stereotype, framework, public image
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3124192 Accounting for SMEs – How Important is Size in Choosing between Global and Local Standards?
Authors: Cătălin Nicolae Albu, Nadia Albu, Maria Mădălina Gîrbină
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There is limited evidence from various countries about the possible impact of various criteria to be used to determine the scope of the IFRS for SMEs issued in 2009 and, research is needed in this area. We provide evidence from Romania, an emerging economy member of the European Union. The aim of this paper is to analyze in a local setting if size is a relevant factor for deciding between local and global standards for SMEs. Our results indicate that size is a moderate indicator of the existence of possible users interested in financial statements and that there is a difference between the scopes of the standard determined on various criteria.. Also, we suggest that the international exposure is quite reduced in the case of SMEs, but is sufficient to suggest that at least some SMEs would benefit from international comparability of financial statementsKeywords: SMEs, IFRS for SMEs, accounting regulation, entity's size.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1861191 Determinants and Perspectives of an Accounting Career. Empirical Evidence on Students' Perceptions
Authors: Maria Mădălina Gîrbină, Nadia Albu, Cătălin Nicolae Albu
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This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.
Keywords: Accounting career, students' perception, stereotypes.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3362190 Convergence of National Regulations with IFRS for SMEs: Empirical Evidences in the Case of Romania
Authors: Mădălina Maria Gîrbină, Cătălin Nicolae Albu, Nadia Albu
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The IFRS for Small and Medium-sized Entities (SMEs) was issued in July 2009 and currently regulators are considering various implementation strategies of this standard. Romania is a member of the European Union since 2007, thus accounting regulations were issued in order to ensure compliance with the European Accounting Directives. As the European Commission rejected recently the mandatory use of IFRS for SMEs, regulatory bodies from the Member States have to decide if the standard will affect or not the accounting practices of SMEs from their countries. Recently IASB invited stakeholders to discuss the revision of IFRS for SMEs. Empirical studies on the differences and similarities between national standards and IFRS for SMEs could inform decision makers on the actual level of convergence in different countries. The purpose of this paper is to provide empirical evidences on the convergence of the Romanian regulations with IFRS for SMEs analyzing the results in the context of the last revisions proposed to the EU Accounting Directives.Keywords: EU Accounting Directives, IFRS for SMEs, national regulations
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2851189 Board Members' Financial Education and Firms' Performance: Empirical Evidence for Bucharest Stock Exchange Companies
Authors: Mădălina Maria Gîrbină, Cătălin Nicolae Albu, Nadia Albu
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After the accounting scandals and the financial crisis, regulators have stressed the need for more financial experts on boards. Several studies conducted in countries with developed capital markets report positive effects of board financial competencies. As each country offers a different context and specific institutional factors this paper addresses the subject in the context of Romania. The Romanian capital market offers an interesting research field because of the heterogeneity of listed firms. After analyzing board members education based on public information posted on listed companies websites and their annual reports we found a positive association between the proportion of board members holding a postgraduate degree in financial fields and market based performance measured by Tobin q. We found also that the proportion of Board members holding degrees in financial fields is higher in bigger firms and firms with more concentrated ownership.
Keywords: financial education, corporate governance, board
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3889188 Production Structures of Energy Based on Water Force, Its Infrastructure Protection, and Possible Causes of Failure
Authors: Gabriela-Andreea Despescu, Mădălina-Elena Mavrodin, Gheorghe Lăzăroiu, Florin Adrian Grădinaru
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The purpose of this paper is to contribute to the enhancement of a hydroelectric plant protection by coordinating protection measures / existing security and introducing new measures under a risk management process. In addition, plan identifies key critical elements of a hydroelectric plant, from its level vulnerabilities and threats it is subjected to in order to achieve the necessary protection measures to reduce the level of risk.Keywords: Critical infrastructure, risk analysis, critical infrastructure protection, vulnerability, risk management, turbine, Impact analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1562187 An Ergonomic Handle Design for Instruments in Laparoscopic Surgery
Authors: Ramon Sancibrian, Carlos Redondo-Figuero, Maria C. Gutierrez-Diez, Esther G. Sarabia, Maria A. Benito-Gonzalez, Jose C. Manuel-Palazuelos
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In this paper, the design and evaluation of a handle for laparoscopic surgery is presented. The design of the handle is based on ergonomic principles and tries to avoid awkward postures for surgeons. The handle combines the so-called power-grip and accurate-grip in order to provide strength and accuracy in the performance of surgery. The handle is tested using both objective and subjective approaches. The objective approach uses motion capture techniques to obtain the angles of forearm, arm, wrist and hand. The muscular effort is obtained with electromyography electrodes. On the other hand, a subjective survey has been carried out using questionnaires. Results confirm that the handle is preferred by the majority of the surgeons.
Keywords: Laparoscopic Surgery, Ergonomics, Mechanical Design, Biomechanics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2879186 Renewable Energies in Spain and Portugal: A Strategic Challenge for the Sustainability
Authors: María Teresa García-Álvarez, Isabel Soares, Rosa María Mariz-Pérez
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Directive 2009/28/CE establishes, as obligatory objective, a share of renewable energies on energetic consumption of 20%, in European Union, in 2020 However, such European normative gives freedom to member states in the selection of the renewable promotion mechanism that allows them to obtain that objective. In this paper, we analyze the main characteristics of the promotion mechanisms of renewable energy used in the countries that shape the Electricity Iberian Market (Spain and Portugal) and the results in employment. The importance of these countries is given by the great increasing of the renewable energies which suppose a share higher than 30% of the overall generation in 2010. Therefore, this research paper can serve as the basis for the learning of other countries with regard to the main advantages that entail the use of a feed-in tariff system.
Keywords: Employment, Energy policy, Professional profiles, Renewable energies, Professional profiles.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1941185 The Change in Management Accounting from an Institutional and Contingency Perspective: A Case Study for a Romanian Company
Authors: Gabriel Jinga, Madalina Dumitru
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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).Keywords: Management accounting, change, Romania, contingency and institutional theory.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2330184 Studies and Full Scale Tests for the Development of a Ravine Filling with a Depth of about 12.00m
Authors: Dana Madalina Pohrib, Elena Irina Ciobanu
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In compaction works, the most often used codes and standards are those for road embankments and refer to a maximum filling height of 3.00m. When filling a height greater than 3.00m, such codes are no longer valid and thus their application may lead to technical difficulties in the process of compaction and to the achievement of a sufficient degree of compaction. For this reason, in the case of controlled fillings with heights greater than 3.00m it is necessary to formulate and apply a number of special techniques, which can be determined by performing a full scale test. This paper presents the results of the studies and full scale tests conducted for the stabilization of a ravine with vertical banks and a depth of about 12.00m. The fillings will support a heavy traffic road connecting the two parts of a village in Vaslui County, Romania. After analyzing two comparative intervention solutions, the variant of a controlled filling bordered by a monolith concrete retaining wall was chosen. The results obtained by the authors highlighted the need to insert a geogrid reinforcement at every 2.00m for creating a 12.00m thick compacted fill.
Keywords: Compaction, dynamic probing, stability, soil stratification.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1695183 Solvent Effect on Antioxidant Activity and Total Phenolic Content of Betula alba and Convolvulus arvensi
Authors: Mohd Azman A. Nurul, Husni Shafik, Almajano P. Maria, Gallego G. Maria
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The potential of using herbal Betula alba (BA) and Convolvulus arvensis (CA) as a natural antioxidant for food applications were investigated. Each plant extract was prepared by using pure ethanol, different concentration of ethanol aqueous solutions, including 50% and 75%, 50% methanol aqueous and water. Total phenolic content (TPC) was determined using Folin–Ciocalteau method and antioxidant activity were analyzed by 2,2-diphenyl-1-picrylhydrazyl (DPPH) radicals, trolox equivalent antioxidant capacity (TEAC), Oxygen radical absorbance capacity (ORAC) and ferric reducing antioxidant power (FRAP) respectively. Ethanol extract of CA exhibited the highest TPC and antioxidant activity; however BA showed varies of antioxidant activity value in each assay. The BA and CA exhibit the potential sources of natural antioxidant for food commodities.
Keywords: Solvent effect, Antioxidant activity, Betula Alba, Convolvulus arvensis, Total Phenolic Content.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3843182 Objective and Subjective Preconditions for Entrepreneurship – From the Point of View of Enterprise Risk Management
Authors: Maria Luskova, Maria Hudakova, Katarina Buganova
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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.
Keywords: Entrepreneurship, innovations, opportunity, risk, uncertainty.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2783181 Ports and Airports: Gateways to Vector-Borne Diseases in Portugal Mainland
Authors: Maria C. Proença, Maria T. Rebelo, Maria J. Alves, Sofia Cunha
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Vector-borne diseases are transmitted to humans by mosquitos, sandflies, bugs, ticks, and other vectors. Some are re-transmitted between vectors, if the infected human has a new contact when his levels of infection are high. The vector is infected for lifetime and can transmit infectious diseases not only between humans but also from animals to humans. Some vector borne diseases are very disabling and globally account for more than one million deaths worldwide. The mosquitoes from the complex Culex pipiens sl. are the most abundant in Portugal, and we dispose in this moment of a data set from the surveillance program that has been carried on since 2006 across the country. All mosquitos’ species are included, but the large coverage of Culex pipiens sl. and its importance for public health make this vector an interesting candidate to assess risk of disease amplification. This work focus on ports and airports identified as key areas of high density of vectors. Mosquitoes being ectothermic organisms, the main factor for vector survival and pathogen development is temperature. Minima and maxima local air temperatures for each area of interest are averaged by month from data gathered on a daily basis at the national network of meteorological stations, and interpolated in a geographic information system (GIS). The range of temperatures ideal for several pathogens are known and this work shows how to use it with the meteorological data in each port and airport facility, to focus an efficient implementation of countermeasures and reduce simultaneously risk transmission and mitigation costs. The results show an increased alert with decreasing latitude, which corresponds to higher minimum and maximum temperatures and a lower amplitude range of the daily temperature.
Keywords: Human health, risk assessment, risk management, vector-borne diseases.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2053180 Comparative Study on Productivity, Chemical Composition and Yield Quality of Some Alternative Crops in Romanian Organic Farming
Authors: Maria Toader, Gheorghe Valentin Roman, Alina Maria IonescuMaria Toader, Gheorghe Valentin Roman, Alina Maria Ionescu
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Crops diversity and maintaining and enhancing the fertility of agricultural lands are basic principles of organic farming. With a wider range of crops in agroecosystem can improve the ability to control weeds, pests and diseases, and the performance of crops rotation and food safety. In this sense, the main objective of the research was to study the productivity and chemical composition of some alternative crops and their adaptability to soil and climatic conditions of the agricultural area in Southern Romania and to cultivation in the organic farming system. The alternative crops were: lentil (7 genotypes); five species of grain legumes (5 genotypes); four species of oil crops (5 genotypes). The seed production was, on average: 1343 kg/ha of lentil; 2500 kg/ha of field beans; 2400 kg/ha of chick peas and blackeyed peas; more than 2000 kg/ha of atzuki beans, over 1250 kg/ha of fenugreek; 2200 kg/ha of safflower; 570 kg/ha of oil pumpkin; 2150 kg/ha of oil flax; 1518 kg/ha of camelina. Regarding chemical composition, lentil seeds contained: 22.18% proteins, 3.03% lipids, 33.29% glucides, 4.00% minerals, and 259.97 kcal energy values. For field beans: 21.50% proteins, 4.40% lipids, 63.90% glucides, 5.85% minerals, 395.36 kcal energetic value. For chick peas: 21.23% proteins, 4.55% lipids, 53.00% glucides, 3.67% minerals, 348.22 kcal energetic value. For blackeyed peas: 23.30% proteins, 2.10% lipids, 68.10% glucides, 3.93% minerals, 350.14 kcal energetic value. For adzuki beans: 21.90% proteins, 2.60% lipids, 69.30% glucides, 4.10% minerals, 402.48 kcal energetic value. For fenugreek: 21.30% proteins, 4.65% lipids, 63.83% glucides, 5.69% minerals, 396.54 kcal energetic value. For safflower: 12.60% proteins, 28.37% lipids, 46.41% glucides, 3.60% minerals, 505.78 kcal energetic value. For camelina: 20.29% proteins, 31.68% lipids, 36.28% glucides, 4.29% minerals, 526.63 kcal energetic value. For oil pumpkin: 29.50% proteins, 36.92% lipids, 18.50% glucides, 5.41% minerals, 540.15 kcal energetic value. For oil flax: 22.56% proteins, 34.10% lipids, 27.73% glucides, 5.25% minerals, 558.45 kcal energetic value.Keywords: Adaptability, alternative crops, chemical composition, organic farming productivity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2282179 Gender Justice and Feminist Self-Management Practices in the Solidarity Economy: A Quantitative Analysis of the Factors that Impact Enterprises Formed by Women in Brazil
Authors: Maria de Nazaré Moraes Soares, Silvia Maria Dias Pedro Rebouças, José Carlos Lázaro
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The Solidarity Economy (SE) acts in the re-articulation of the economic field to the other spheres of social action. The significant participation of women in SE resulted in the formation of a national network of self-managed enterprises in Brazil: The Solidarity and Feminist Economy Network (SFEN). The objective of the research is to identify factors of gender justice and feminist self-management practices that adhere to the reality of women in SE enterprises. The conceptual apparatus related to feminist studies in this research covers Nancy Fraser approaches on gender justice, and Patricia Yancey Martin approaches on feminist management practices, and authors of postcolonial feminism such as Mohanty and Maria Lugones, who lead the discussion to peripheral contexts, a necessary perspective when observing the women’s movement in SE. The research has a quantitative nature in the phases of data collection and analysis. The data collection was performed through two data sources: the database mapped in Brazil in 2010-2013 by the National Information System in Solidary Economy and 150 questionnaires with women from 16 enterprises in SFEN, in a state of Brazilian northeast. The data were analyzed using the multivariate statistical technique of Factor Analysis. The results show that the factors that define gender justice and feminist self-management practices in SE are interrelated in several levels, proving statistically the intersectional condition of the issue of women. The evidence from the quantitative analysis allowed us to understand the dimensions of gender justice and feminist management practices intersectionality; in this sense, the non-distribution of domestic work interferes in non-representation of women in public spaces, especially in peripheral contexts. The study contributes with important reflections to the studies of this area and can be complemented in the future with a qualitative research that approaches the perspective of women in the context of the SE self-management paradigm.
Keywords: Feminist management practices, gender justice, self-management, solidarity economy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 624178 Simultaneous Improvement of Wear Performance and Toughness of Ledeburitic Tool Steels by Sub-Zero Treatment
Authors: Peter Jurči, Jana Ptačinová, Mária Hudáková, Mária Dománková, Martin Kusý, Martin Sahul
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The strength, hardness, and toughness (ductility) are in strong conflict for the metallic materials. The only possibility how to make their simultaneous improvement is to provide the microstructural refinement, by cold deformation, and subsequent recrystallization. However, application of this kind of treatment is impossible for high-carbon high-alloyed ledeburitic tool steels. Alternatively, it has been demonstrated over the last few years that sub-zero treatment induces some microstructural changes in these materials, which might favourably influence their complex of mechanical properties. Commercially available PM ledeburitic steel Vanadis 6 has been used for the current investigations. The paper demonstrates that sub-zero treatment induces clear refinement of the martensite, reduces the amount of retained austenite, enhances the population density of fine carbides, and makes alterations in microstructural development that take place during tempering. As a consequence, the steel manifests improved wear resistance at higher toughness and fracture toughness. Based on the obtained results, the key question “can the wear performance be improved by sub-zero treatment simultaneously with toughness” can be answered by “definitely yes”.
Keywords: Ledeburitic tool steels, microstructure, sub-zero treatment, mechanical properties.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 921177 Risk Management through Controlling in Industrial Enterprises Operating in Slovakia
Authors: Mária Hudáková, Mária Lusková
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This report is focused on widening the theoretical knowledge as well as controlling practical application from the risk management point of view, regarding to dynamic business changes that have occurred in Slovakia which recently has been considered to be an environment full of risk and uncertainty. The idea of the report is the proposal of the controlling operation model in the course of risk management process in an enterprise operating in Slovakia, by which the controller is able to identify early risk factors in suggested major areas of the business management upon appropriate business information integration, consecutive control and prognoses and to prepare in time full-value documents in order to suggest measures for reduction thereof. Dealing with risk factors, that can quickly limit the growth potential of the enterprise, is an essential part of managerial activities on each level. This is the reason why mutual unofficial, ergo collegial cooperation of individual departments is necessary for controlling application from the business risk management point of view. An important part of the report is elaborated survey of the most important risk factors existing in major management areas of enterprises operating in Slovakia. The outcome of the performed survey is a catalogue of the most important enterprise risk factors. The catalogue serves for better understanding risk factors affecting the Slovak enterprises, their importance and evaluation.Keywords: Controlling, information system, risks management, risk factor, crisis of enterprise.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 891176 Effects of an Inclusive Educational Model for Students with High Intellectual Capacity and Special Educational Needs: A Case Study in Talentos UdeC, Chile
Authors: Gracia V. Navarro, María C. González, María G. González, María V. González
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In Chile, since 2002, there are extracurricular enrichment programs complementary to regular education for students with high intellectual capacity. This paper describes a model for the educational inclusion of students, with special educational needs associated with high intellectual capacity, developed at the University of Concepción and its effects on its students, academics and undergraduate students that collaborate with the program. The Talentos UdeC Program was created in 2003 and is intended for 240 children and youth from 11 to 18 years old, from 15 communes of the Biobio region. The case Talentos UdeC is analyzed from a mixed qualitative study in which those participating in the educational model are considered. The sample was composed of 30 students, 30 academics, and 30 undergraduate students. In the case of students, pre and post program measurements were made to analyze their socio-emotional adaptation, academic motivation and socially responsible behavior. The mentioned variables are measured through questionnaires designed and validated by the University of Concepcion that included: The Socially Responsible Behavior Questionnaire (CCSR); the Academic Motivation Questionnaire (CMA) and the Socio-Emotional Adaptation Questionnaire (CASE). The information obtained by these questionnaires was analyzed through a quantitative analysis. Academics and undergraduate students were interviewed to learn their perception of the effects of the program on themselves, on students and on society. The information obtained is analyzed using qualitative analysis based on the identification of common themes and descriptors for the construction of conceptual categories of answers. Quantitative results show differences in the first three variables analyzed in the students, after their participation for two years in Talentos UdeC. Qualitative results demonstrate perception of effects in the vision of world, project of life and in other areas of the students’ development; perception of effects in a personal, professional and organizational plane by academics and a perception of effects in their personal-social development and training in generic competencies by undergraduates students.
Keywords: Educational model, high intellectual capacity, inclusion, special educational needs.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 916175 Catalytic Decomposition of Potassium Monopersulfate. The Kinetics
Authors: Olga Gimeno, Javier Rivas, Maria Carbajo, Teresa Borralho
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Potassium monopersulfate has been decomposed in aqueous solution in the presence of Co(II). The process has been simulated by means of a mechanism based on elementary reactions. Rate constants have been taken from literature reports or, alternatively, assimilated to analogous reactions occurring in Fenton's chemistry. Several operating conditions have been successfully applied.
Keywords: Monopersulfate, Oxone®, Sulfate radicals, Water treatment
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1969174 The Recession as an Opportunity for Curbing Transport Emissions
Authors: Gabor Szendro, Maria Csete
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The effects of the transport sector on the environment are a well-recognized issue in the European Union and around the world. This area is a subject of much discussion as to how these negative effects could be minimized, especially with regards to impacts contributing to climate change. This paper aims to investigate the results of the economic crisis and how its consequences could be exploited to combat air pollution.
Keywords: Air pollution, climate change, recession, transport
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1198173 The Future of Electronic Money
Authors: Maria E. de Boyrie, Darlene Nelson, James A. Nelson
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The history of money is described in relationship to the history of computing. With the transformation and acceptance of money as information, major challenges to the security of money have involved engineering, computer science, and management. Research opportunities and challenges are described as money continues its transformation into information.Keywords: Electronic, information, money, risk.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1899172 The Latency-Amplitude Binomial of Waves Resulting from the Application of Evoked Potentials for the Diagnosis of Dyscalculia
Authors: Maria Isabel Garcia-Planas, Maria Victoria Garcia-Camba
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Recent advances in cognitive neuroscience have allowed a step forward in perceiving the processes involved in learning from the point of view of acquiring new information or the modification of existing mental content. The evoked potentials technique reveals how basic brain processes interact to achieve adequate and flexible behaviours. The objective of this work, using evoked potentials, is to study if it is possible to distinguish if a patient suffers a specific type of learning disorder to decide the possible therapies to follow. The methodology used in this work is to analyze the dynamics of different brain areas during a cognitive activity to find the relationships between the other areas analyzed to understand the functioning of neural networks better. Also, the latest advances in neuroscience have revealed the exis-tence of different brain activity in the learning process that can be highlighted through the use of non-invasive, innocuous, low-cost and easy-access techniques such as, among others, the evoked potentials that can help to detect early possible neurodevelopmental difficulties for their subsequent assessment and therapy. From the study of the amplitudes and latencies of the evoked potentials, it is possible to detect brain alterations in the learning process, specifically in dyscalculia, to achieve specific corrective measures for the application of personalized psycho-pedagogical plans that allow obtaining an optimal integral development of the affected people.
Keywords: dyscalculia, neurodevelopment, evoked potentials, learning disabilities, neural networks
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 599171 Climate Change and the Problem of Malaria in Armenia
Authors: Ara Sh. Keshishyan, Dezdemonia V. Manukyan, Gayane G. Melik-Andreasyan, Maria V. Harutyunova, Karine V. Harutyunova
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The data presented in this work show that in Armenia a rise of air temperature is expected in the season, and annual terms. As a result of the noted increase in temperature, a significant growth of vulnerability of the territory of Armenia in relation to malaria is expected. Zoning by the risk of renewed malaria transmission has been performed.Keywords: Armenia, climate change, malaria, zoning of Armenia.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1817170 Cytotaxonomy and Morphology of Chironomid Larvae (Diptera, Chironomidae) in Armenia
Authors: Ninel A. Petrova, Sergey V. Zhirov, Maria V. Harutyunova, Karine V. Harutyunova
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In the study of chironomids in Armenia several species of Orthocladiinae subfamily of Cricotopus genus, Diamesinae subfamily of Diamesa genus, and Chironominae subfamily of Chironomus genus, have been identified. In the Cricotopus genus two sibling species were found, not distinguishable by larval morphological features, but clearly distinct cytogenetically.Keywords: Armenia, Chironomidae, karyotype, larval morphology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2088169 First-Principles Investigation of the Structural and Electronic Properties of Mg1-xBixO
Authors: G. P. Abdel Rahim, M. María Guadalupe Moreno Armenta, Jairo Arbey Rodriguez
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We investigated the structure and electronic properties of the compound Mg1-xBixO with varying concentrations of 0, ¼, ½, and ¾ x bismuth in the the cesium chloride (CsCl), zinc-blende (ZnS), nickel arsenide (NiAs) NaCl (rock-salt) and WZ (wurtzite) phases. We calculated. The calculations were performed using the first-principles pseudo-potential method within the framework of spin density functional theory (DFT).Keywords: DFT, Mg1-xBixO, pseudo-potential, rock-salt and wurtzite.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2098168 Pronominal Anaphora Processing
Authors: Anna Maria Di Sciullo
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Discourse pronominal anaphora resolution must be part of any efficient information processing systems, since the reference of a pronoun is dependent on an antecedent located in the discourse. Contrary to knowledge-poor approaches, this paper shows that syntax-semantic relations are basic in pronominal anaphora resolution. The identification of quantified expressions to which pronouns can be anaphorically related provides further evidence that pronominal anaphora is based on domains of interpretation where asymmetric agreement holds.
Keywords: asymmetric agreement, pronominal anaphora, quantifiers and indefinite expressions.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1493167 Two Approaches to Code Mobility in an Agent-based E-commerce System
Authors: Costin Badica, Maria Ganzha, Marcin Paprzycki
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Recently, a model multi-agent e-commerce system based on mobile buyer agents and transfer of strategy modules was proposed. In this paper a different approach to code mobility is introduced, where agent mobility is replaced by local agent creation supplemented by similar code mobility as in the original proposal. UML diagrams of agents involved in the new approach to mobility and the augmented system activity diagram are presented and discussed.
Keywords: Agent system, agent mobility, code mobility, e-commerce, UML formalization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1435166 Nazi Propaganda and the 1930 Berlin Film Premiere of “All Quiet on the Western Front”
Authors: Edward C. Smith III
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Historical narration is an act that necessarily develops and deforms history. This “translation” is examined within the historical and political context of the 1930 Berlin film premiere of “All Quiet on the Western Front,” a film based on Erich Maria Remarque’s 1928 best-selling novel. Both the film and the novel appeared during an era in which life was conceived of as innately artistic. The emergence of this “aestheticization” of memory and history enabled conservative propaganda of the period to denounce all art that did not adhere conceptually to its political tenets, with “All Quiet” becoming yet another of its “victims.”Keywords: Propaganda, Film, International Literature, Popular Culture.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2268165 Recent Advances on Computational Proteomics
Authors: Sérgio F. Sousa, Nuno M. F. S. A. Cerqueira, Marta A. S. Perez, Irina S. Moreira, António J. M.Ribeiro, Ana R. A. P. Neves, Maria J. Ramos, Pedro A. Fernandes
Abstract:
In this work we report the recent progresses that have been achieved by our group in the last half decade on the field of computational proteomics. Specifically, we discuss the application of Molecular Dynamics Simulations and Electronic Structure Calculations in drug design, in the clarification of the structural and dynamic properties of proteins and enzymes and in the understanding of the catalytic and inhibition mechanism of cancer-related enzymes. A set of examples illustrate the concepts and help to introduce the reader into this important and fast moving field.
Keywords: Enzyme, Molecular Dynamics, Protein, Quantum Mechanics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1955164 Catalytic Decomposition of Potassium Monopersulfate. Influence of Variables
Authors: Javier Rivas, Olga Gimeno, Maria Carbajo, Teresa Borralho
Abstract:
Potassium monopersulfate has been decomposed in aqueous solution in the presence of Co(II). The effect of the main operating variables has been assessed. Minimum variations in pH exert a considerable influence on the process kinetics. Thus, when no pH adjustment is considered, the actual effect of variables like initial monopersulfate and/or catalyst concentration may be hindered. As expected, temperature enhances the monopersulfate decomposition rate by following the Arrhenius law. The activation energy in the proximity of 85 kJ/mol has been obtained. Amongst the different solids tested in the monopersulfate decomposition, only the perovskite LaTi0.15Cu0.85O3 has shown a significant catalytic activity.Keywords: Monopersulfate, Oxone®, Sulfate radicals, Watertreatment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1770