Search results for: working capital.
719 Demonstration of a Low-Cost Monocycle Pulse for UWB Radio Transceiver
Authors: Richard Thai-Singama, Jean-Pierre Belin, Frédéric Du Burck, Marc Piette
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This paper presents a simple and original method for the generation of short monocycle pulses based on the transient response of a passive band-pass filter. The recorded sub-nanosecond pulses show a good symmetry and a small ringing (13 % of the peak amplitude). Their spectral density covers the range 3.1 GHz to 10.6 GHz. The possibility to adapt the pulse spectral density to the indoor FCC frequency mask is demonstrated with a prototype working at a reduced frequency (FCC/1000). A detection technique is proposed.Keywords: Impulse, Monocycle, Transient, UWB.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1933718 Empirical Analysis of Private Listed Companies- Debt Financing and Business Performance in Jiangsu Province
Authors: Chengxuan Geng, Haitao E, Yijie Jiang
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According to the theory of capital structure, this paper uses principal component analysis and linear regression analysis to study the relationship between the debt characteristics of the private listed companies in Jiangsu Province and their business performance. The results show that the average debt ratio of the 29 private listed companies selected from the sample is lower. And it is found that for the sample whose debt ratio is lower than 80%, its debt ratio is negatively related to corporate performance, while for the sample whose debt ratio is beyond 80%, the relationship of debt financing and enterprise performance shows the different trends. The conclusions reflect the drawbacks may exist that the debt ratio is relatively low and having not take full advantage of debt governance effect of the private listed companies in Jiangsu Province.
Keywords: private listed companies, debt financing, business performance
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1544717 On the Factors Influencing the Competitiveness of Chinese Service Trade after Entering WTO
Authors: Ying Wang
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Service trade is an important force of influencing economic development. A review on the related literatures is done firstly. Then through the construction of a Diamond Model, the main factors which influence the competitiveness of Chinese service trade are determined. With three competitiveness indexes served as the reference series respectively, the influencing factors served as the comparable series, three grey incidence models are then built up to conduct an empirical analysis on the main factors influencing the competitiveness of service trade after China entering WTO. The result indicates that urbanization level, open degree of service industry and foreign direct investment have larger impacts on Chinese service trade competitiveness, followed in turn by GDP in service industry and human capital, while commodity trade has the minimum impact. Further discussion provides train of thought for the upgrade of Chinese service trade competitiveness.
Keywords: Service Trade, Competitiveness, Diamond Model, Grey Incidence Model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1771716 Determinants of Aggression among Young Adolescents
Authors: Rita C. Ramos
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Aggression is a multi- factorial concept and multilevel in nature. The Young Adolescent is being influenced by family, school and community. This paper is aimed to determine the following: aggression level among young adolescents, difference of level of aggression on school and year levels and to determine the correlates of aggression. There were 142 high school students from two different national highs schools (Region 3 and National Capital Region).Convenience sampling was use in this study. The following measures were used namely: Aggression Scale, Parental Support Fighting Scale, Positive Behavior Scale and Exposure to Violence and Trauma questionnaire. There was no significant difference in aggression level among different year level and schools. The findings of the study suggested that high level of community violence and having low parental support for non-aggressive behavior contribute to the prediction of aggression.Keywords: Aggression, Determinants, Young Adolescents.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5305715 A Primer to the Learning Readiness Assessment to Raise the Sharing of e-Health Knowledge amongst Libyan Nurses
Authors: Mohamed Elhadi M. Sharif, Mona Masood
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The usage of e-health facilities is seen to be the first priority by the Libyan government. As such this paper focuses on how the key factors or elements of working size in terms of technological availability, structural environment, and other competence-related matters may affect nurses’ sharing of knowledge in e-health. Hence, this paper investigates learning readiness assessment to raise e-health for Libyan regional hospitals by using ehealth services in nursing education.
Keywords: Libyan nurses, e-Learning readiness, e-Health.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2172714 Validation of Solar PV Inverter Harmonics Behaviour at Different Power Levels in a Test Network
Authors: Wilfred Fritz
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Grid connected solar PV inverters need to be compliant to standard regulations regarding unwanted harmonic generation. This paper gives an introduction to harmonics, solar PV inverter voltage regulation and balancing through compensation and investigates the behaviour of harmonic generation at different power levels. Practical measurements of harmonics and power levels with a power quality data logger were made, on a test network at a university in Germany. The test setup and test results are discussed. The major finding was that between the morning and afternoon load peak windows when the PV inverters operate under low solar insolation and low power levels, more unwanted harmonics are generated. This has a huge impact on the power quality of the grid as well as capital and maintenance costs. The design of a single-tuned harmonic filter towards harmonic mitigation is presented.
Keywords: Harmonics, power quality, pulse width modulation, total harmonic distortion.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1844713 Characteristic Function in Estimation of Probability Distribution Moments
Authors: Vladimir S. Timofeev
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In this article the problem of distributional moments estimation is considered. The new approach of moments estimation based on usage of the characteristic function is proposed. By statistical simulation technique author shows that new approach has some robust properties. For calculation of the derivatives of characteristic function there is used numerical differentiation. Obtained results confirmed that author’s idea has a certain working efficiency and it can be recommended for any statistical applications.
Keywords: Characteristic function, distributional moments, robustness, outlier, statistical estimation problem, statistical simulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2254712 Production Planning and Measuring Method for Non Patterned Production System Using Stock Cutting Model
Authors: S. Homrossukon, D. Aromstain
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The simple methods used to plan and measure non patterned production system are developed from the basic definition of working efficiency. Processing time is assigned as the variable and used to write the equation of production efficiency. Consequently, such equation is extensively used to develop the planning method for production of interest using one-dimensional stock cutting problem. The application of the developed method shows that production efficiency and production planning can be determined effectively.Keywords: Production Planning, Parallel Machine, Production Measurement, Cutting and Packing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1201711 Strategic Software Development: Productivity Comparisons of General Development Programs
Authors: Craig Comstock, Zhizhong Jiang, Peter Naudé
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Productivity has been one of the major concerns with the increasingly high cost of software development. Choosing the right development language with high productivity is one approach to reduce development costs. Working on the large database with 4106 projects ever developed, we found the factors significant to productivity. After the removal of the effects of other factors on productivity, we compare the productivity differences of the ten general development programs. The study supports the fact that fourth-generation languages are more productive than thirdgeneration languages.
Keywords: Functional point, language, productivity, software engineering.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1758710 Effect of Tomato Pomace and Fibrolytic Enzyme on Egg Production and Egg Quality
Authors: K. Vasupen, S. Wongsuthavas, S. Bureenok, B. Saenmahayak, K. Ampaporn, C. Yuangklang
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This study was designed to determine effect of supplemented tomato pomace and fobrolytic enzyme on egg production and egg quality. A total of 40 CP brown laying hens (95 week old) were used in completely randomized design in 2x2 factorial arrangement with or without enzyme supplementation. Four dietary treatments included: Control (C), Fibrolytic enzyme (FE), 10% Tomato pomace (TP), and Fibrolytic enzyme + 10 % Tomato pomace (FE+TP). Each of the four dietary treatments was fed up to 30 days (10 birds/treatment). Live performance, egg production, egg weight and quality were determined for whole period. Dietary treatments had no effect (P>0.05) on live performance, egg weight, yolk color, and egg production. Therefore, laying hens fed diets with fibrolytic enzyme were significantly (P<0.05) increased yolk weight (17.37 g) as compared to other treatments. Additional of dietary tomato pomace had reduced capital costs for egg production.Keywords: Hen, Tomato Pomace, Fibrolytic Enzyme, Egg Quality.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1793709 Contemplating Preference Ratings of Corporate Social Responsibility Practices for Supply Chain Performance System Implementation
Authors: Mohit Tyagi, Pradeep Kumar
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The objective of this research work is to identify and analyze the significant corporate social responsibility (CSR) practices with an aim to improve the supply chain performance of automobile industry located at National Capital Region (NCR) of India. To achieve the objective, 6 CSR practices have been considered and analyzed using expert’s preference rating (EPR) approach. The considered CSR practices are namely, Top management and employee awareness about CSR (P1), Employee involvement in social and environmental problems (P2), Protection of human rights (P3), Waste reduction, energy saving and water conservation (P4), Proper visibility of CSR guidelines (P5) and Broad perception towards CSR initiatives (P6). The outcomes of this research may help mangers in decision making processes and framing polices for SCP implementation under CSR context.
Keywords: Supply chain performance, corporate social responsibility, CSR practices, expert’s preference rating approach.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 835708 Exterior Calculus: Economic Growth Dynamics
Authors: Troy L. Story
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Mathematical models of dynamics employing exterior calculus are mathematical representations of the same unifying principle; namely, the description of a dynamic system with a characteristic differential one-form on an odd-dimensional differentiable manifold leads, by analysis with exterior calculus, to a set of differential equations and a characteristic tangent vector (vortex vector) which define transformations of the system. Using this principle, a mathematical model for economic growth is constructed by proposing a characteristic differential one-form for economic growth dynamics (analogous to the action in Hamiltonian dynamics), then generating a pair of characteristic differential equations and solving these equations for the rate of economic growth as a function of labor and capital. By contracting the characteristic differential one-form with the vortex vector, the Lagrangian for economic growth dynamics is obtained.
Keywords: Differential geometry, exterior calculus, Hamiltonian geometry, mathematical economics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1489707 Demographic Progression in the Zlin Region
Authors: Z. Charvat
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This paper considers the Zlin region in terms of the demographic conditions of the region - in particular the residential structure and the educational background of the inhabitants. The paper also considers migration of the population within the Zlin region. Migration is of importance in terms of conservation of the working potential of the region.Keywords: Demographic structure, migration, inhabitants, residential structure, age structure, learning structure, Zlin region.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1401706 Technique for Online Condition Monitoring of Surge Arrestors
Authors: Anil S. Khopkar, Kartik S. Pandya
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Lightning overvoltage phenomenon in power systems cannot be avoided; however, it can be controlled to certain extent. To prevent system failure, power system equipment must be protected against overvoltage. Metal Oxide Surge Arrestors (MOSA) are connected in the system to provide protection against overvoltages. Under normal working conditions, MOSA function as, insulators, offering a conductive path during overvoltage events. MOSA consists of zinc oxide elements (ZnO Blocks) which has non-linear V-I characteristics. The ZnO blocks are connected in series and fitted in ceramic or polymer housing. Over time, these components degrade due to continuous operation. The degradation of zinc oxide elements increases the leakage current flowing through the surge arrestors. This increased leakage current results in elevated temperatures within the surge arrester, further decreasing the resistance of the zinc oxide elements. Consequently, the leakage current increases, leading to higher temperatures within the MOSA. This cycle creates thermal runaway conditions for the MOSA. Once a surge arrester reaches the thermal runaway condition, it cannot return to normal working conditions. This condition is a primary cause of premature failure of surge arrestors. Given that MOSA constitutes a core protective device for electrical power systems against transients, it contributes significantly to the reliable operation of power system networks. Therefore, periodic condition monitoring of surge arrestors is essential. Both online and offline condition monitoring techniques are available for surge arrestors. Offline condition monitoring techniques are not as popular because they require the removal of surge arrestors from the system, which requires system shutdown. Therefore, online condition monitoring techniques are more commonly used. This paper presents an evaluation technique for the surge arrester condition based on leakage current analysis. The maximum amplitudes of total leakage current (IT), fundamental resistive leakage current (IR), and third harmonic resistive leakage current (I3rd) are analyzed as indicators for surge arrester condition monitoring.
Keywords: Metal Oxide Surge Arrester, MOSA, Over voltage, total leakage current, resistive leakage current, third harmonic resistive leakage current, capacitive leakage current.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 89705 The Role of Counselling Psychology on Expatriate Adjustment in East Asia: A Systematic Review
Authors: Panagiotis Platanitis
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Purpose: This research paper seeks to review the empirical studies in the field of expatriate adjustment in East Asia in order to produce a thematic understanding of the current adjustment challenges, thus enabling practitioners to enrich their knowledge. Background: Learning to live, work, and function in a country and culture vastly different from that of one’s upbringing can pose some unique challenges in terms of adaptation and adjustment. This has led to a growing body of research about the adjustment of expatriate workers. Adjustment itself has been posited as a three-dimensional construct; work adjustment, interaction adjustment and general or cultural adjustment. Methodology: This qualitative systematic review has been conducted on all identified peer-reviewed empirical studies related to expatriate adjustment in East Asia. Five electronic databases (PsychInfo, Emerald, Scopus, EBSCO and JSTOR) were searched to December 2015. Out of 625 identified records, thorough evaluation for eligibility resulted in 15 relevant studies being subjected to data analysis. The quality of the identified research was assessed according to the Standard Quality Assessment Criteria for Evaluating Primary Research Papers from a Variety of Fields. The data were analysed by means of thematic synthesis for systematic reviews of qualitative research. Findings: Data analysis revealed five key themes. The themes developed were: (1) personality traits (2) types of adjustment, (3) language, (4) culture and (5) coping strategies. Types of adjustment included subthemes such as: Interaction, general, work, psychological, sociocultural and cross-cultural adjustment. Conclusion: The present review supported previous literature on the different themes of adjustment and it takes the focus from work and general adjustment to the psychological challenges and it introduces the psychological adjustment. It also gives a different perspective about the use of cross-cultural training and the coping strategies expatriates use when they are abroad. This review helps counselling psychologists to understand the importance of a multicultural approach when working with expatriates and also to be aware of what expatriates might face when working and living in East Asia.
Keywords: Expatriates, adjustment, East Asia, counselling psychology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2046704 A Comparative Study of Vapour Compression Heat Pump Systems under Air to Air and Air to Water Mode
Authors: Kemal Çomakli, Uğur Çakir
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This research evaluated and compared the thermodynamic performance of heat pump systems which can be run under two different modes as air to air and air to water by using only one compressor. To achieve this comparison an experimental performance study was made on a traditional vapor compressed heat pump system that can be run air to air mode and air to water mode by help of a valve. The experiments made under different thermal conditions. Thermodynamic performance of the systems are presented and compared with each other for different working conditions.
Keywords: Air source heat pump, Energy Analysis, Heat Pump
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1688703 Optimal Measures in Production Developing an Universal Decision Supporter for Evaluating Measures in a Production
Authors: Michael Grigutsch, Marco Kennemann, Peter Nyhuis
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Due to the recovering global economy, enterprises are increasingly focusing on logistics. Investing in logistic measures for a production generates a large potential for achieving a good starting point within a competitive field. Unlike during the global economic crisis, enterprises are now challenged with investing available capital to maximize profits. In order to be able to create an informed and quantifiably comprehensible basis for a decision, enterprises need an adequate model for logistically and monetarily evaluating measures in production. The Collaborate Research Centre 489 (SFB 489) at the Institute for Production Systems (IFA) developed a Logistic Information System which provides support in making decisions and is designed specifically for the forging industry. The aim of a project that has been applied for is to now transfer this process in order to develop a universal approach to logistically and monetarily evaluate measures in production.Keywords: Measures in Production, Logistic Operating Curves, Transfer Functions, Production Logistics
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1490702 Information Technology and Business Alignments among Different Divisions: A Comparative Analysis of Japan and South Korea
Authors: Michiko Miyamoto
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This paper empirically investigates whether information technology (IT) strategies, business strategies, and divisions are aligned to meet overall business goals for Korean Small and medium-sized enterprises (SMEs), based on structure based Strategic Alignment Model, and make comparison with those of Japanese SMEs. Using 2,869 valid responses of Korean Human Capital Corporate Panel survey, a result of this study suggests that Korean human resources (HR) departments have a major influence over IT strategy, which is the same as Japanese SMEs, even though their management styles are quite different. As for IT strategy, it is not related to other departments at all for Korean SMEs. The Korean management seems to possess a great power over each division, such as Sales/Service, Research and Development/Technical Experts, HR, and Production.
Keywords: IT-business alignment, structured based strategic alignment model, structural equation model, human resources department.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1097701 Study of Solid Waste Landfill Suitability using Regional Screening Method and AHP in Rasht City
Authors: S. M. Monavari, P. Hoasami, S. Tajziehchi, N. Khorramichokami.
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The practice of burying the solid waste under the ground is one of the waste disposal methods and dumping is known as an ultimate method in the fastest-growing cities like Rasht city in Iran. Some municipalities select the solid waste landfills without feasibility studies, programming, design and management plans. Therefore, several social and environmental impacts are created by these sites. In this study, the suitability of solid waste landfill in Rasht city, capital of Gilan Province is reviewed using Regional Screening Method (RSM), Geographic Information System (GIS) and Analytical Hierarchy Process (AHP). The results indicated that according to the suitability maps, the value of study site is midsuitable to suitable based on RSM and mid-suitable based on AHP.
Keywords: Analytical Hierarchy Process (AHP), Geographic Information System (GIS), Rasht City, Regional Screening Method (RSM), Solid Waste Landfill
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2413700 Checklist for Autism Spectrum Disorder as an In-class Observation Tool for Teachers
Authors: W. Król-Gierat
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The majority of Special Educational Needs checklists are intended for preliminary screening in the special education disability process. The aim of the present paper is to present their potential usefulness as in-class observation tools for teachers working with students who have already been diagnosed with a disorder. A checklist may complement and organize information about a given child, which is indispensable to improve his or her condition. The case of a Polish boy with autism will serve as an example. Last but not least, alternative uses of checklists are suggested in the article.
Keywords: Autism Spectrum Disorders, case study, checklist, observation tool.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6359699 A Model Suggestion on Competitiveness and Sustainability of SMEs in Developing Countries
Authors: Ahmet Diken, Tahsin Karabulut
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The factor which developing countries are in need is capital. Such countries make an effort to increase their income in order to meet their expenses for employment, infrastructure, superstructure investments, education, health and defense. The sole income of the countries is taxes collected from businesses. The businesses should drive profit and return in order to be able to toll. In a world where competition exists, different strategies may be followed by business in developing countries and they must specify their target markets. İn order to minimize cost and maximize profit, SMEs have to concentrate on target markets and select cost oriented strategy. In this study, a theoretical model is suggested that SME firms have to act as cluster between each other, and also must be optimal provider for large scale firms. SMEs’ policy must be supported by public. This relationship can benefit large scale firms to have brand over the world, and this organization increases value added for developing countries.
Keywords: Competitiveness, sustainability, SMEs, developing countries.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1052698 To Be Smooth of The Interest and Output of Accepted Companies Stock at Negotiable Paper Exchange of Tehran
Authors: Mohammad Hadi Zohdi, Mohamad Reza Dalvand, Maryam Zohdi
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In this research relationship between to be smooth the interest and output of accepted companies stock at negotiable paper exchange of Tehran is studied. Static community capacity included 363 companies member of negotiable paper exchange of Tehran that 54 companies were, by considering research limitation, selected from 2004 to 2009. Needed data for model test in librarian method was chosen from RAH AVARDE NOVIN informative banks, TADBIR and collecting needed data was selected from Tehran negotiable paper exchange archive. Given results show that in spite of belief among people based on companies have more smooth interest have more output, but resulted outcomes of test-done reveals that there is no relation between smooth interest and stock output.Keywords: Smooth interest, interest fluctuation, interest level, output average, cost capital
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1241697 Value Stream Oriented Inventory Management
Authors: GuentherSchuh, Till Potente, SaschaFuchs, Annika Hauptvogel, Tobias Welter
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Producing companies aspire to high delivery availability despite appearing disruptions. To ensure high delivery availability safety stocksare required. Howeversafety stock leads to additional capital commitment and compensates disruptions instead of solving the reasons.The intention is to increase the stability in production by configuring the production planning and control systematically. Thus the safety stock can be reduced. The largest proportion of inventory in producing companies is caused by batch inventory, schedule deviations and variability of demand rates.These reasons for high inventory levels can be reduced by configuring the production planning and control specifically. Hence the inventory level can be reduced. This is enabled by synchronizing the lot size straightening the demand as well as optimizing the releasing order, sequencing and capacity control.Keywords: inventory level, inventory management, production planning and control, safety stock
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1623696 Using LabVIEW Software in an Introductory Residual Current Device Course
Authors: B. Rajkumarsingh, S. Goolaup, A. Galleegadoo
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Laboratory classes in Electrical Engineering are often hampered by safety issues, as students have to work on high voltage lines. One solution is to make use of virtual laboratory simulations, to help students understand the concepts taught in their coursework. In this context, we have conceived and implemented virtual lab experiments in connection with the study of earthing arrangements. In this work, software was developed, which aid student in understanding the working of a residual current device (RCD) in a TT earthing system. Various parameters, such as the earthing resistances, leakage currents and harmonics were included for a TT system with RCD connection.
Keywords: TT system, RCD, LabVIEW, Learning aids.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1886695 Urban Environmental Challenges in Developing Cities: The Case of Ethiopian Capital Addis Ababa
Authors: Dubbale Daniel A., Tsutsumi J., Michael J. Bendewald
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Addis Ababa is a seat of African Union (AU), United Nations Economic Commission for Africa (UN-ECA) and hundreds of embassies and consular representatives. Addis Ababa is one of the highest capitals in the world with an average 2400 meters above sea level. It is dichotomous city with a blend of modern high-rise and deteriorating slum quarters. Water supply and sanitation, waste management and housing are continuing to be serious problems. Forest wood based domestic energy use as well as uncontrolled emissions from mobile and fixed sources has endangered the state of the urban environment. Analysis based on satellite imagery has revealed the deteriorating urban environment within the last three decades. The recently restructured city administration has brought improvements in the condition of the urban environment. However, the overwhelming size of the challenges faced by the city dwarfed their fairly good results.Keywords: Addis Ababa, Urban environment, Slum, Housing, Relocation
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6473694 Accounting Research from the Globalization Perspective
Authors: Paul Diaconu, Nicoleta Coman
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This paper explores the idea of globalisation and considers accounting-s role in that process in order to develop new spaces for accounting research. That-s why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it-s related to the fact that we sees accounting as social and evolutionist process, that pays heed to those voices arguing for greater social and environmental justice, and that draws attention to the role of accounting researchers in the process of globalisation. The paper defines globalisation and expands the globalisation and accounting research agenda introducing in this context the harmonization process in accounting. There are the two main systems which are disputing the first stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the selected one. Due to this fact a convergence of the two, joining the advantages and disadvantages of the two should be the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. The paper is emphasising the role of the cultural differences in the process of imposing of an unique international accounting system by the global organizations..Keywords: Investors, capital markets, international accounting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2739693 Effect of Soil Tillage System upon the Soil Properties, Weed Control, Quality and Quantity Yield in Some Arable Crops
Authors: T Rusu, P I Moraru, I Bogdan, A I Pop, M L Sopterean
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The paper presents the influence of the conventional ploughing tillage technology in comparison with the minimum tillage, upon the soil properties, weed control and yield in the case of maize (Zea mays L.), soya-bean (Glycine hispida L.) and winter wheat (Triticum aestivum L.) in a three years crop rotation. A research has been conducted at the University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, Romania. The use of minimum soil tillage systems within a three years rotation: maize, soya-bean, wheat favorites the rise of the aggregates hydro stability with 5.6-7.5% on a 0-20 cm depth and 5-11% on 20-30 cm depth. The minimum soil tillage systems – paraplow, chisel or rotary grape – are polyvalent alternatives for basic preparation, germination bed preparation and sowing, for fields and crops with moderate loose requirements being optimized technologies for: soil natural fertility activation and rationalization, reduction of erosion, increasing the accumulation capacity for water and realization of sowing in the optimal period. The soil tillage system influences the productivity elements of cultivated species and finally the productions thus obtained. Thus, related to conventional working system, the productions registered in minimum tillage working represented 89- 97% in maize, 103-112% in soya-bean, 93-99% in winter-wheat. The results of investigations showed that the yield is a conclusion soil tillage systems influence on soil properties, plant density assurance and on weed control. Under minimum tillage systems in the case of winter weat as an option for replacing classic ploughing, the best results in terms of quality indices were obtained from version worked with paraplow, followed by rotary harrow and chisel. At variants worked with paraplow were obtained quality indices close to those of the variant worked with plow, and protein and gluten content was even higher. At Ariesan variety, highest protein content, 12.50% and gluten, 28.6% was obtained for the variant paraplow.Keywords: Minimum tillage, soil properties, yields quality.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1919692 Analyzing of Public Transport Trip Generation in Developing Countries; A Case Study in Yogyakarta, Indonesia
Authors: S. Priyanto, E.P Friandi
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Yogyakarta, as the capital city of Yogyakarta Province, has important roles in various sectors that require good provision of public transportation system. Ideally, a good transportation system should be able to accommodate the amount of travel demand. This research attempts to develop a trip generation model to predict the number of public transport passenger in Yogyakarta city. The model is built by using multiple linear regression analysis, which establishes relationship between trip number and socioeconomic attributes. The data consist of primary and secondary data. Primary data was collected by conducting household surveys which randomly selected. The resulted model is further applied to evaluate the existing TransJogja, a new Bus Rapid Transit system serves Yogyakarta and surrounding cities, shelters.
Keywords: Multiple linear regression, shelter evaluation, travel demand, trip generation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2201691 The Relationship between Democracy, Freedom, and Economic Development
Authors: Ugur Karakaya, Hasan Bulent Kantarcı
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In this study, firstly democratic thoughts which directly or indirectly affect economic development and/or the interaction between authoritarian regimes and the economic development and the direction and channels of this interaction were studied and then the study tried to determine how democracy affects economic development. It was concluded that the positive contributions of democracy to economic development were more determinant than the effects that were either negative or restrictive in terms of development. When compared to autocracy, since democracy is more successful in managing social conflicts, ensuring political stability and preventing social disasters such as famine, it contributes more to economic development. Democracy also facilitates delegation of authority, provides a stable investment environment and accelerates mobilization of resources in accordance with economic growth/development. Democracy leads to an increase in human capital accumulation and increases the growth rate through reducing income inequality. It can be said that democratic regimes are the most appropriate ones in terms of increasing economic performance and supporting economic development through their strong institutional structures and the assurance they will ensure in property rights.Keywords: Autocratic Regime, Democracy, Economic Development, Economic Freedom.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5610690 Understanding the Qualities of Social Spaces of the Indian Neighbourhoods
Authors: Venkata Ravi Kumar Veluru, Tej Kumar Karki
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Indian traditional neighbourhoods are socially active and sometimes intrusive communities, which are losing their qualities due to Western influences, undermining the traditional Indian values by blind adaption of neighbourhood concepts since the western scale is not suitable to the Indian context. The main aim is to understand the qualities of Indian traditional neighbourhoods by evaluating a traditional neighbourhood of Jaipur, and comparing it with the modern planned neighbourhood of Chandigarh, (designed by a foreign planner, in the neighbourhood concept of the Western world), to find out the special qualities of traditional Indian neighbourhoods as compared to Western concepts based on social spaces, using methods such as physical observation of selected neighbourhoods and residents structured perception survey. A combined analysis found that social spaces are abundantly available in traditional neighbourhoods which are missing in modern neighbourhoods. The quality of traditional neighbourhoods is interactions that aim toward the formation of social capital. The qualities of traditional neighbourhoods have to be considered while designing new neighbourhoods in India.
Keywords: Indian Neighbourhoods, modern neighbourhoods, neighbourhood planning, social spaces, traditional neighbourhoods.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 167