Search results for: Data Warehouse
3961 Evaluating Sinusoidal Functions by a Low Complexity Cubic Spline Interpolator with Error Optimization
Authors: Abhijit Mitra, Harpreet Singh Dhillon
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We present a novel scheme to evaluate sinusoidal functions with low complexity and high precision using cubic spline interpolation. To this end, two different approaches are proposed to find the interpolating polynomial of sin(x) within the range [- π , π]. The first one deals with only a single data point while the other with two to keep the realization cost as low as possible. An approximation error optimization technique for cubic spline interpolation is introduced next and is shown to increase the interpolator accuracy without increasing complexity of the associated hardware. The architectures for the proposed approaches are also developed, which exhibit flexibility of implementation with low power requirement.
Keywords: Arithmetic, spline interpolator, hardware design, erroranalysis, optimization methods.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20653960 Sensitivity Analysis during the Optimization Process Using Genetic Algorithms
Authors: M. A. Rubio, A. Urquia
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Genetic algorithms (GA) are applied to the solution of high-dimensional optimization problems. Additionally, sensitivity analysis (SA) is usually carried out to determine the effect on optimal solutions of changes in parameter values of the objective function. These two analyses (i.e., optimization and sensitivity analysis) are computationally intensive when applied to high-dimensional functions. The approach presented in this paper consists in performing the SA during the GA execution, by statistically analyzing the data obtained of running the GA. The advantage is that in this case SA does not involve making additional evaluations of the objective function and, consequently, this proposed approach requires less computational effort than conducting optimization and SA in two consecutive steps.Keywords: Optimization, sensitivity, genetic algorithms, model calibration.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14793959 Analysis of the Elastic Scattering of 12C on 11B at Energy near Coulomb Barrier Using Different Optical Potential Codes
Authors: Sh. Hamada, N. Burtebayev, A. Amar, N. Amangieldy
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the aim of that work is to study the proton transfer phenomenon which takes place in the elastic scattering of 12C on 11B at energies near the coulomb barrier. This reaction was studied at four different energies 16, 18, 22, 24 MeV. The experimental data of the angular distribution at these energies were compared to the calculation prediction using the optical potential codes such as ECIS88 and SPIVAL. For the raising in the cross section at backward angles due to the transfer process we could use Distorted Wave Born Approximation (DWUCK5). Our analysis showed that SPIVAL code with l-dependent imaginary potential could be used effectively.Keywords: Transfer reaction, DWBA, Elastic Scattering, Optical Potential Codes.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13933958 Climatic Change, Drought and Dust Crisis in Iran
Authors: Akram Keramat, Behrouz Marivani, Mehdi Samsami
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Drought is a phenomenon caused by environmental and climatic changes. This phenomenon is affected by shortage of rainfall and temperature. Dust is one of important environmental problems caused by climate change and drought. With recent multi-year drought, many environmental crises caused by dust in Iran and Middle East. Dust in the vast areas of the provinces occurs with high frequency. By dust affecting many problems created in terms of health, social and economic. In this study, we tried to study the most important factors causing dust. In this way we have used the satellite images and meteorological data. Finally, strategies to deal with the dust will be mentioned.Keywords: Drought, Environment, Dust.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 36493957 Situation-based Knowledge Presentation for Mobile Workers
Authors: Alessandra Agostini, Roberto Boselli, Flavio De Paoli, Riccardo Dondi
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The work presented in this paper focus on Knowledge Management services enabling CSCW (Computer Supported Cooperative Work) applications to provide an appropriate adaptation to the user and the situation in which the user is working. In this paper, we explain how a knowledge management system can be designed to support users in different situations exploiting contextual data, users' preferences, and profiles of involved artifacts (e.g., documents, multimedia files, mockups...). The presented work roots in the experience we had in the MILK project and early steps made in the MAIS project.Keywords: Information Management Systems, InformationRetrieval, Knowledge Management, Mobile CommunicationSystems.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15643956 A Generic, Functionally Comprehensive Approach to Maintaining an Ontology as a Relational Database
Authors: Jennifer Leopold, Alton Coalter, Leong Lee
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An ontology is a data model that represents a set of concepts in a given field and the relationships among those concepts. As the emphasis on achieving a semantic web continues to escalate, ontologies for all types of domains increasingly will be developed. These ontologies may become large and complex, and as their size and complexity grows, so will the need for multi-user interfaces for ontology curation. Herein a functionally comprehensive, generic approach to maintaining an ontology as a relational database is presented. Unlike many other ontology editors that utilize a database, this approach is entirely domain-generic and fully supports Webbased, collaborative editing including the designation of different levels of authorization for users.Keywords: Ontology Editor, Relational Database, CollaborativeCuration.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14543955 Study on Guangzhou's Employment Subcentres and Polycentricity
Authors: L. Jiang
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Since the late 1980s, the new phenomena of 'employment subcentres' or 'polycentricity' has appeared in the metropolises of North American and Western Europe and it has been an interesting topic for academics and researchers. This paper specifically uses one case study-Guangzhou to explore the development and the mechanism of employment subcentres and polycentricity in Chinese metropolises by spatial analysis method on the basis of the first economic census data. In conclusion, the paper regards that the employment subcentres and polycentricity has existed in Chinese metropolises. And that, the mechanism of them is mainly from the secondary industry instead of the tertiary industry in North American and Western Europe
Keywords: Employment Subcentre, Polycentricity, Guangzhou.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18523954 A Framework for Semantics Preserving SPARQL-to-SQL Translation
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The enormous amount of information stored on the web increases from one day to the next, exposing the web currently faced with the inevitable difficulties of research pertinent information that users really want. The problem today is not limited to expanding the size of the information highways, but to design a system for intelligent search. The vast majority of this information is stored in relational databases, which in turn represent a backend for managing RDF data of the semantic web. This problem has motivated us to write this paper in order to establish an effective approach to support semantic transformation algorithm for SPARQL queries to SQL queries, more precisely SPARQL SELECT queries; by adopting this method, the relational database can be questioned easily with SPARQL queries maintaining the same performance.Keywords: RDF, Semantic Web, SPARQL, SPARQL Query Transformation, SQL.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17553953 Color Image Segmentation Using Kekre-s Algorithm for Vector Quantization
Authors: H. B. Kekre, Tanuja K. Sarode, Bhakti Raul
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In this paper we propose segmentation approach based on Vector Quantization technique. Here we have used Kekre-s fast codebook generation algorithm for segmenting low-altitude aerial image. This is used as a preprocessing step to form segmented homogeneous regions. Further to merge adjacent regions color similarity and volume difference criteria is used. Experiments performed with real aerial images of varied nature demonstrate that this approach does not result in over segmentation or under segmentation. The vector quantization seems to give far better results as compared to conventional on-the-fly watershed algorithm.Keywords: Image Segmentation, , Codebook, Codevector, data compression, Encoding
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22003952 Development of a RAM Simulation Model for Acid Gas Removal System
Authors: Ainul Akmar Mokhtar, Masdi Muhammad, Hilmi Hussin, Mohd Amin Abdul Majid
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A reliability, availability and maintainability (RAM) model has been built for acid gas removal plant for system analysis that will play an important role in any process modifications, if required, for achieving its optimum performance. Due to the complexity of the plant, the model was based on a Reliability Block Diagram (RBD) with a Monte Carlo simulation engine. The model has been validated against actual plant data as well as local expert opinions, resulting in an acceptable simulation model. The results from the model showed that the operation and maintenance can be further improved, resulting in reduction of the annual production loss.
Keywords: Acid gas removal plant, RAM model, Reliabilityblock diagram
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23523951 The Ethics of Dissent: The Case of David Kelly
Authors: A. Kayes, D. Christopher Kayes
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In this paper, we rely on the story of the late British weapons inspector David Kelly to illustrate how sensemaking can inform the study of the ethics of suppression of dissent. Using archival data, we reconstruct Dr. Kelly-s key responsibilities as a weapons inspector and government employee. We begin by clarifying the concept of dissent and how it is a useful organizational process. We identify the various ways that dissent has been discussed in the organizational literature and reconsider the process of sensemaking. We conclude that suppression of opinions that deviate from the majority is part of the identity maintenance of the sensemaking process. We illustrate the prevention of dissent in organizations consists of a set of unsatisfactory trade-offs.Keywords: ethics, dissent, suppression, sensemaking
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23043950 Development of Researcher Knowledge in Mathematics Education: Towards a Confluence Framework
Authors: I. Kontorovich, R. Zazkis
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We present a framework of researcher knowledge development in conducting a study in mathematics education. The key components of the framework are: knowledge germane to conducting a particular study, processes of knowledge accumulation, and catalyzing filters that influence a researcher decision making. The components of the framework originated from a confluence between constructs and theories in Mathematics Education, Higher Education and Sociology. Drawing on a self-reflective interview with a leading researcher in mathematics education, Professor Michèle Artigue, we illustrate how the framework can be utilized in data analysis. Criteria for framework evaluation are discussed.
Keywords: Community of practice, knowledge development, mathematics education research, researcher knowledge.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18563949 Designing an Agent-Based Model of SMEs to Assess Flood Response Strategies and Resilience
Authors: C. Li, G. Coates, N. Johnson, M. McGuinness
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In the UK, flooding is responsible for significant losses to the economy due to the impact on businesses, the vast majority of which are Small and Medium Enterprises (SMEs). Businesses of this nature tend to lack formal plans to aid their response to and recovery from disruptive events such as flooding. This paper reports on work on how an agent-based model (ABM) is being developed based on interview data gathered from SMEs at-risk of flooding and/or have direct experience of flooding. The ABM will enable simulations to be performed allowing investigations of different response strategies which SMEs may employ to lessen the impact of flooding, thus strengthening their resilience.
Keywords: ABM, Flood response, SMEs, Business continuity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 30563948 Digital Image Forensics: Discovering the History of Digital Images
Authors: Gurinder Singh, Kulbir Singh
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Digital multimedia contents such as image, video, and audio can be tampered easily due to the availability of powerful editing softwares. Multimedia forensics is devoted to analyze these contents by using various digital forensic techniques in order to validate their authenticity. Digital image forensics is dedicated to investigate the reliability of digital images by analyzing the integrity of data and by reconstructing the historical information of an image related to its acquisition phase. In this paper, a survey is carried out on the forgery detection by considering the most recent and promising digital image forensic techniques.
Keywords: Computer forensics, multimedia forensics, image ballistics, camera source identification, forgery detection.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18303947 Bit-Error-Rate Performance Analysis of an Overlap-based CSS System
Authors: Taeung Yoon, Dahae Chong, Sangho Ahn, Seokho Yoon
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In a chirp spread spectrum (CSS) system, the overlap technique is used for increasing bit rate. More overlaps can offer higher data throughput; however, they may cause more intersymbol interference (ISI) at the same time, resulting in serious bit error rate (BER) performance degradation. In this paper, we perform the BER analysis and derive a closed form BER expression for the overlap-based CSS system. The derived BER expression includes the number of overlaps as a parameter, and thus, would be very useful in determining the number of overlaps for a specified BER. The numerical results demonstrate that the BER derived in a closed form closely agrees with the simulated BER.Keywords: CSS, DM, chirp, overlap.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21043946 Influence of Hydraulic Hysteresis on Effective Stress in Unsaturated Clay
Authors: Anuchit Uchaipichat
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A comprehensive program of laboratory testing on a compacted kaolin in a modified triaxial cell was perform to investigate the influence of hydraulic hysteresis on effective stress in unsaturated soils. The test data are presented on a range of constant suction shear tests along wetting and drying paths. The values of effective stress parameter χ at different matric suction were determined using the test results. The effect of hydraulic hysteresis phenomenon on the effective stress was observed. The values of effective stress parameter χ obtained from the experiments were compared with those obtained from the expressions proposed in literature.Keywords: Unsaturated soils, Hydraulic hysteresis, Effectivestress
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16593945 Developing an Online Library for Faster Retrieval of Mold Base and Standard Parts of Injection Molding
Authors: Alan C. Lin, Ricky N. Joevan
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This paper focuses on developing a system to transfer mold base plates and standard parts faster during the stage of injection mold design. This system not only provides a way to compare the file version, but also it utilizes Siemens NX 10 to isolate the updated information into a single executable file (.dll), and then, the file can be transferred without the need of transferring the whole file. By this way, the system can help the user to download only necessary mold base plates and standard parts, and those parts downloaded are only the updated portions.Keywords: CAD, injection molding, mold base, data retrieval.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11803944 Comparison of Pore Space Features by Thin Sections and X-Ray Microtomography
Authors: H. Alves, J. T. Assis, M. Geraldes, I. Lima, R. T. Lopes
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Microtomographic images and thin section (TS) images were analyzed and compared against some parameters of geological interest such as porosity and its distribution along the samples. The results show that microtomography (CT) analysis, although limited by its resolution, have some interesting information about the distribution of porosity (homogeneous or not) and can also quantify the connected and non-connected pores, i.e., total porosity. TS have no limitations concerning resolution, but are limited by the experimental data available in regards to a few glass sheets for analysis and also can give only information about the connected pores, i.e., effective porosity. Those two methods have their own virtues and flaws but when paired together they are able to complement one another, making for a more reliable and complete analysis.
Keywords: Microtomography, petrographical microscopy, sediments, thin sections.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23323943 Constraints on IRS Control: An Alternative Approach to Tax Gap Analysis
Authors: J. T. Manhire
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A tax authority wants to take actions it knows will foster the greatest degree of voluntary taxpayer compliance to reduce the “tax gap.” This paper suggests that even if a tax authority could attain a state of complete knowledge, there are constraints on whether and to what extent such actions would result in reducing the macro-level tax gap. These limits are not merely a consequence of finite agency resources. They are inherent in the system itself. To show that this is one possible interpretation of the tax gap data, the paper formulates known results in a different way by analyzing tax compliance as a population with a single covariate. This leads to a standard use of the logistic map to analyze the dynamics of non-compliance growth or decay over a sequence of periods. This formulation gives the same results as the tax gap studies performed over the past fifty years in the U.S. given the published margins of error. Limitations and recommendations for future work are discussed, along with some implications for tax policy.Keywords: Tax law, tax compliance, tax gap, income tax.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7403942 Prediction of Natural Gas Viscosity using Artificial Neural Network Approach
Authors: E. Nemati Lay, M. Peymani, E. Sanjari
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Prediction of viscosity of natural gas is an important parameter in the energy industries such as natural gas storage and transportation. In this study viscosity of different compositions of natural gas is modeled by using an artificial neural network (ANN) based on back-propagation method. A reliable database including more than 3841 experimental data of viscosity for testing and training of ANN is used. The designed neural network can predict the natural gas viscosity using pseudo-reduced pressure and pseudo-reduced temperature with AARD% of 0.221. The accuracy of designed ANN has been compared to other published empirical models. The comparison indicates that the proposed method can provide accurate results.
Keywords: Artificial neural network, Empirical correlation, Natural gas, Viscosity
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 32533941 Systematic Study of the p, d and 3He Elastic Scattering on 6Li
Authors: A. Amar, N. Burtebayev, Kerimkulov Zhambul, Sh. Hamada, N. Amangeldi
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the elastic scattering of protons, deuterons and 3He on 6Li at different incident energies have been analyzed in the framework of the optical model using ECIS88 as well as SPI GENOA codes. The potential parameters were extracted in the phenomenological treatment of measured by us angular distributions and literature data. A good agreement between theoretical and experimental differential cross sections was obtained in whole angular range. Parameters for real part of potential have been also calculated microscopically with singleand double-folding model for the p and d, 3He scattering, respectively, using DFPOT code. For best agreement with experiment the normalization factor N for the potential depth is obtained in the range of 0.7-0.9.
Keywords: Elastic scattering, Esis88 Code single and doublefolding model, phenomenological, DWBA.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14193940 Developing a Structured and Strategically Focused Performance Assessment System
Authors: Isabel Duarte de Almeida, João Vilas-Boas, Ana Abrantes Cabral
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The number and adequacy of Performance-Indicators (PIs) for organisational purposes are core to the success of organisations and a major concern to the sponsor of this research. This assignment developed a procedure to improve a firm’s performance assessment system, by identifying two key-PIs out of 28 initial ones, and by setting criteria and their relative importance to validate and rank the adequacy and the right number of operational metrics. The Analytical-Hierarchy-Process was used with a synthesismethod to treat data coming from the management inquiries. Although organisational alignment has been achieved, business processes should also be targeted and PIs continuously revised.Keywords: Strategic performance assessment systems, Key Performance Indicators (KPIs), Analytical Hierarchy Process (AHP).
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16283939 Learning FCM by Tabu Search
Authors: Somayeh Alizadeh, Mehdi Ghazanfari, Mostafa Jafari, Salman Hooshmand
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Fuzzy Cognitive Maps (FCMs) is a causal graph, which shows the relations between essential components in complex systems. Experts who are familiar with the system components and their relations can generate a related FCM. There is a big gap when human experts cannot produce FCM or even there is no expert to produce the related FCM. Therefore, a new mechanism must be used to bridge this gap. In this paper, a novel learning method is proposed to construct causal graph based on historical data and by using metaheuristic such Tabu Search (TS). The efficiency of the proposed method is shown via comparison of its results of some numerical examples with those of some other methods.
Keywords: Fuzzy Cognitive Map (FCM), Learning, Meta heuristic, Genetic Algorithm, Tabu search.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18663938 Smart and Connected Aircraft Cabin: A Balancing Act between Operational Cabin Management, Airline Business and Passenger Expectations
Authors: Ralf God, Lothar Kerschgens, Leonardo Goratti, Steven Lemaire
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Ubiquitous connectivity is a reality and a basic need for users on ground. Air travel connectivity in the cabin is also becoming increasingly important for passengers during cabin use. Wireless sensor networks that provide information to cabin management systems are being used by airlines to optimize cabin crew workload. In networked cabin systems, communications and digitally transmitted data must be managed by airlines in every direction. Security and privacy, information processing and knowledge management are the current and future requirements for a smart and connected cabin.
Keywords: Smart and connected cabin management, Internet of Things, power management, airline business.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4463937 GIS-based Approach for Land-Use Analysis: A Case Study
Authors: M. Giannopoulou, I. Roukounis, A. Roukouni.
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Geographical Information Systems are an integral part of planning in modern technical systems. Nowadays referred to as Spatial Decision Support Systems, as they allow synergy database management systems and models within a single user interface machine and they are important tools in spatial design for evaluating policies and programs at all levels of administration. This work refers to the creation of a Geographical Information System in the context of a broader research in the area of influence of an under construction station of the new metro in the Greek city of Thessaloniki, which included statistical and multivariate data analysis and diagrammatic representation, mapping and interpretation of the results.Keywords: Databases, Geographical information systems (GIS), Land-use planning, Metro stations
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16073936 Affordability and Expenditure Patterns towards Sustainable Consumption in Malaysia
Authors: Affordability, Expenditure Patterns towards Sustainable Consumption in Malaysia
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Safe drinking water is needed for survival. Households have to pay the water bill monthly. However, lower income households are sometimes unable to afford the cost. This study examines water access and affordability among households in Malaysia and the determinants of water affordability using cross-sectional data and multiple regression. The paper expects that the bill for basic water consumption is inversely related to average income. This means that policy makers need to redesign the water tariff to improve the quality of life of lower income households.
Keywords: Affordability, households, income, water tariff.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10813935 Language and Retrieval Accuracy
Authors: Ahmed Abdelali, Jim Cowie, Hamdy S. Soliman
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One of the major challenges in the Information Retrieval field is handling the massive amount of information available to Internet users. Existing ranking techniques and strategies that govern the retrieval process fall short of expected accuracy. Often relevant documents are buried deep in the list of documents returned by the search engine. In order to improve retrieval accuracy we examine the issue of language effect on the retrieval process. Then, we propose a solution for a more biased, user-centric relevance for retrieved data. The results demonstrate that using indices based on variations of the same language enhances the accuracy of search engines for individual users.Keywords: Information Search and Retrieval, LanguageVariants, Search Engine, Retrieval Accuracy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14823934 An Architecture Based on Capsule Networks for the Identification of Handwritten Signature Forgery
Authors: Luisa Mesquita Oliveira Ribeiro, Alexei Manso Correa Machado
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Handwritten signature is a unique form for recognizing an individual, used to discern documents, carry out investigations in the criminal, legal, banking areas and other applications. Signature verification is based on large amounts of biometric data, as they are simple and easy to acquire, among other characteristics. Given this scenario, signature forgery is a worldwide recurring problem and fast and precise techniques are needed to prevent crimes of this nature from occurring. This article carried out a study on the efficiency of the Capsule Network in analyzing and recognizing signatures. The chosen architecture achieved an accuracy of 98.11% and 80.15% for the CEDAR and GPDS databases, respectively.
Keywords: Biometrics, deep learning, handwriting, signature forgery.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1243933 Numerical Study on the Hazards of Gravitational Forces on Cerebral Aneurysms
Authors: Hashem M. Alargha, Mohammad O. Hamdan, Waseem H. Aziz
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Aerobatic and military pilots are subjected to high gravitational forces that could cause blackout, physical injuries or death. A CFD simulation using fluid-solid interactions scheme has been conducted to investigate the gravitational effects and hazards inside cerebral aneurysms. Medical data have been used to derive the size and geometry of a simple aneurysm on a T-shaped bifurcation. The results show that gravitational force has no effect on maximum Wall Shear Stress (WSS); hence, it will not cause aneurysm initiation/formation. However, gravitational force cause causes hypertension which could contribute to aneurysm rupture.
Keywords: Aneurysm, CFD, wall shear stress, gravity, fluid dynamics, bifurcation artery.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14133932 Improving the Decision-Making Process and Transparency of Corporate Governance Using XBRL
Authors: Claudiu Brandas
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Several recent studies have shown that the transparency of financial reporting have a significant influence on investor-s decisions. Thus, regulation authorities and professional organizations (IFAC) have emphasized the role of XBRL (eXtensible Business Reporting Language) and interactive data as a means of promoting transparency and monitoring corporate reporting. In this context, this paper has as objective the analysis of interactive reporting through XBRL and its use as a support in the process of taking decisions in corporate governance, namely the potential of interactive reports in XBRL to increase the transparency and monitoring process of corporate governance.Keywords: Corporate Governance, decision, financial reporting, transparency, XBRL.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2306