Search results for: Ana Maria Jimenez Jimenez
148 Utilizing Dutch Auction in an Agent-based Model E-commerce System
Authors: Costin Badica, Maria Ganzha, Maciej Gawinecki, Pawel Kobzdej, Marcin Paprzycki
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Recently, we have presented an initial implementation of a model agent-based e-commerce system, which utilized a simple price negotiation mechanism–English Auction. In this note we discuss how a Dutch Auction involving multiple units of a product can be included in our system. We present UML diagrams of agents involved in price negotiations and briefly discuss rule-based mechanism exemplifying Dutch Auction.Keywords: e-commerce, rule-based price negotiation mechanism, Dutch Auction, agent system.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1743147 Aqueous Ranitidine Elimination in Photolytic Processes
Authors: Javier Rivas, Olga Gimeno, Maria Carbajo, Teresa Borralho
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The elimination of ranitidine (a pharmaceutical compound) has been carried out in the presence of UV-C radiation. After some preliminary experiments, it has been experienced the no influence of the gas nature (air or oxygen) bubbled in photolytic experiments. From simple photolysis experiments the quantum yield of this compound has been determined. Two photolytic approximation has been used, the linear source emission in parallel planes and the point source emission in spherical planes. The quantum yield obtained was in the proximity of 0.05 mol Einstein-1 regardless of the method used. Addition of free radical promoters (hydrogen peroxide) increases the ranitidine removal rate while the use of photocatalysts (TiO2) negatively affects the process.Keywords: Quantum yield, photolysis, ranitidine, watertreatment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1700146 Circular Approximation by Trigonometric Bézier Curves
Authors: Maria Hussin, Malik Zawwar Hussain, Mubashrah Saddiqa
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We present a trigonometric scheme to approximate a circular arc with its two end points and two end tangents/unit tangents. A rational cubic trigonometric Bézier curve is constructed whose end control points are defined by the end points of the circular arc. Weight functions and the remaining control points of the cubic trigonometric Bézier curve are estimated by variational approach to reproduce a circular arc. The radius error is calculated and found less than the existing techniques.
Keywords: Control points, rational trigonometric Bézier curves, radius error, shape measure, weight functions.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4695145 Fear-Of-Failure and Women Entrepreneurship: Comparative Analysis Austria versus USA
Authors: Magdalena Meusburger, Caroline Maria Hofer
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The advancement of women entrepreneurship in the last decade has been a vital driver for social and economic development. Despite the positive evolution, women entrepreneurs are still underrepresented in entrepreneurial ecosystems. Fear-of-failure is a major factor inhibiting their entrepreneurial activity. This survey-based research focused on aspiring and established entrepreneurial women in Austria and in the USA. It explored and compared the extent to which entrepreneurial fear-of-failure influences their self-employment and their aspirations to become self-employed. The results demonstrate that entrepreneurial fear-of-failure is significantly higher for women with the wish for self-employment than it is for women who are already self-employed. In terms of the geographical and cultural setting no major differences were confirmed.
Keywords: Entrepreneurial ecosystems, fear-of-failure, female entrepreneurship, women entrepreneurship.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 336144 Bioclimatic Principles and Urban Open Spaces: The Case of Xanthi
Authors: Maria Giannopoulou
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Open urban public spaces comprise an important element for the development of social, cultural and economic activities of the population in the modern cities. These spaces are also considered regulators of the region-s climate conditions, providing better thermal, visual and auditory conditions which can be optimized by the application of appropriate strategies of bioclimatic design. The paper focuses on the analysis and evaluation of the recent unification of the open spaces in the centre of Xanthi, a medium – size city in northern Greece, from a bioclimatic perspective, as well as in the creation of suitable methodology. It is based both on qualitative observation of the interventions by fieldwork research and assessment and on quantitative analysis and modeling of the research area.Keywords: Bioclimatic principles, Quantitative analysis, Sustainability, TownScope III, Urban open spaces
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2797143 Comparative Analysis of Classical and Parallel Inpainting Algorithms Based on Affine Combinations of Projections on Convex Sets
Authors: Irina Maria Artinescu, Costin Radu Boldea, Eduard-Ionut Matei
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The paper is a comparative study of two classical vari-ants of parallel projection methods for solving the convex feasibility problem with their equivalents that involve variable weights in the construction of the solutions. We used a graphical representation of these methods for inpainting a convex area of an image in order to investigate their effectiveness in image reconstruction applications. We also presented a numerical analysis of the convergence of these four algorithms in terms of the average number of steps and execution time, in classical CPU and, alternativaly, in parallel GPU implementation.
Keywords: convex feasibility problem, convergence analysis, ınpainting, parallel projection methods
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 454142 Is Management Science doing Enough to Improve Healthcare?
Authors: Lalit Garg, Sally McClean, Maria Barton
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Healthcare issues continue to pose huge problems and incur massive costs. As a result there are many challenging problems still unresolved. In this paper, we will carry out an extensive scientific survey of different areas of management and planning in an attempt to identify where there has already been a substantial contribution from management science methods to healthcare problems and where there is a clear potential for more work to be done. The focus will be on the read-across to the healthcare domain from such approaches applied generally to management and planning and how the methods can be used to improvement patient care. We conclude that, since the healthcare domain significantly differs from traditional areas of management and planning, in some cases there is a need to modify the approaches so as to incorporate the complexities of healthcare, and fully exploit the potential for improvement.
Keywords: Management science, management and planning, transforming services, healthcare.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1479141 Identifying the Objectives of Outsourcing Logistics Services as a Basis for Measuring Its Financial and Operational Performance
Authors: Carlos Sanchís-Pedregosa, María del Mar González-Zamora, José A. D. Machuca
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Logistics outsourcing is a growing trend and measuring its performance, a challenge. It must be consistent with the objectives set for logistics outsourcing, but we have found no objective-based performance measurement system. We have conducted a comprehensive review of the specialist literature to cover this gap, which has led us to identify and define these objectives. The outcome is that we have obtained a list of the most relevant objectives and their descriptions. This will enable us to analyse in a future study whether the indicators used for measuring logistics outsourcing performance are consistent with the objectives pursued with the outsourcing. If this is not the case, a proposal will be made for a set of financial and operational indicators to measure performance in logistics outsourcing that take the goals being pursued into account.
Keywords: Outsourcing, Performance measurement, Logistics, Objectives, Indicators
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2964140 Market Acceptance of Irradiated Food in the City of Piracicaba, Brazil
Authors: Vanessa de Cillos Silva, Fabrício José Piacente, Sônia Maria De Stefano Piedade, Valter Arthur
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The increasing concern in relation to safety and hygiene of food consumption makes it so that food conservation is studied. Food radiation is a technique used for conservation, but many consumers associate this technique with dangers such as environmental contamination and development of diseases. This research had the objective of evaluating the acceptance of radiated products by the consumer market in the city of Piracicaba/SP-Brasil. The methodology adopted was the application of a questionnaire in the city’s supermarkets. After the application, the data was tabulated and analyzed. It was observed that the majority of interviewees would not eat irradiated food. The unfamiliarity and questions about the safety of irradiated food were the main causes of your rejection.Keywords: Irradiation, market acceptance, questionnaire, storage.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 793139 Employee Aggression, Labeling and Emotional Intelligence
Authors: Martin Popescu D. Dana Maria
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The aims of this research are to broaden the study on the relationship between emotional intelligence and counterproductive work behavior (CWB). The study sample consisted in 441 Romanian employees from companies all over the country. Data has been collected through web surveys and processed with SPSS. The results indicated an average correlation between the two constructs and their sub variables, employees with a high level of emotional intelligence tend to be less aggressive. In addition, labeling was considered an individual difference which has the power to influence the level of employee aggression. A regression model was used to underline the importance of emotional intelligence together with labeling as predictors of CWB. Results have shown that this regression model enforces the assumption that labeling and emotional intelligence, taken together, predict CWB. Employees, who label themselves as victims and have a low degree of emotional intelligence, have a higher level of CWB.
Keywords: Aggression, CWB, emotional intelligence, labeling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2066138 Forecasting the Volatility of Geophysical Time Series with Stochastic Volatility Models
Authors: Maria C. Mariani, Md Al Masum Bhuiyan, Osei K. Tweneboah, Hector G. Huizar
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This work is devoted to the study of modeling geophysical time series. A stochastic technique with time-varying parameters is used to forecast the volatility of data arising in geophysics. In this study, the volatility is defined as a logarithmic first-order autoregressive process. We observe that the inclusion of log-volatility into the time-varying parameter estimation significantly improves forecasting which is facilitated via maximum likelihood estimation. This allows us to conclude that the estimation algorithm for the corresponding one-step-ahead suggested volatility (with ±2 standard prediction errors) is very feasible since it possesses good convergence properties.Keywords: Augmented Dickey Fuller Test, geophysical time series, maximum likelihood estimation, stochastic volatility model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 863137 On the Use of Image Processing Techniques for the Estimation of the Porosity of Textile Fabrics
Authors: Ahmet Çay, Savvas Vassiliadis, Maria Rangoussi, Işık Tarakçıoğlu
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This paper presents a novel approach to assessing textile porosity by the application of the image analysis techniques. The images of different types of sample fabrics, taken through a microscope when the fabric is placed over a constant light source,transfer the problem into the image analysis domain. Indeed, porosity can thus be expressed in terms of a brightness percentage index calculated on the digital microscope image. Furthermore, it is meaningful to compare the brightness percentage index with the air permeability and the tightness indices of each fabric type. We have experimentally shown that there exists an approximately linear relation between brightness percentage and air permeability indices.
Keywords: Textile fabrics, porosity, air permeability, image analysis, light transmission.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3283136 Designing Offshore Pipelines Facing the Geohazard of Active Seismic Faults
Authors: Maria S. Trimintziou, Michael G. Sakellariou, Prodromos N. Psarropoulos
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The current study focuses on the seismic design of offshore pipelines against active faults. After an extensive literature review of the provisions of the seismic norms worldwide and of the available analytical methods, the study simulates numerically (through finite-element modeling and strain-based criteria) the distress of offshore pipelines subjected to PGDs induced by active normal and reverse seismic faults at the seabed. Factors, such as the geometrical properties of the fault, the mechanical properties of the ruptured soil formations, and the pipeline characteristics, are examined. After some interesting conclusions regarding the seismic vulnerability of offshore pipelines, potential cost-effective mitigation measures are proposed taking into account constructability issues.Keywords: Active faults, Seismic design, offshore pipelines.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2204135 Stop Consonants in Chinese and Slovak: Contrastive Analysis by Using Praat
Authors: Maria Istvanova
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The acquisition of the correct pronunciation in Chinese is closely linked to the initial phase of the study. Based on the contrastive analysis, we determine the differences in the pronunciation of stop consonants in Chinese and Slovak taking into consideration the place and manner of articulation to gain a better understanding of the students' main difficulties in the process of acquiring correct pronunciation of Chinese stop consonants. We employ the software Praat for the analysis of the recorded samples with an emphasis on the pronunciation of the students with a varying command of Chinese. The comparison of the voice onset time (VOT) length for the individual consonants in the students' pronunciation and the pronunciation of the native speaker exposes the differences between the correct pronunciation and the deviant pronunciation of the students.
Keywords: Chinese, contrastive analysis, Praat, pronunciation, Slovak.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 525134 Towards Cloud Computing Anatomy
Authors: Maria Salama, Mohamed Kouta
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Cloud Computing has recently emerged as a compelling paradigm for managing and delivering services over the internet. The rise of Cloud Computing is rapidly changing the landscape of information technology, and ultimately turning the longheld promise of utility computing into a reality. As the development of Cloud Computing paradigm is speedily progressing, concepts, and terminologies are becoming imprecise and ambiguous, as well as different technologies are interfering. Thus, it becomes crucial to clarify the key concepts and definitions. In this paper, we present the anatomy of Cloud Computing, covering its essential concepts, prominent characteristics, its affects, architectural design and key technologies. We differentiate various service and deployment models. Also, significant challenges and risks need are tackled in order to guarantee the long-term success of Cloud Computing. The aim of this paper is to provide a better understanding of the anatomy of Cloud Computing and pave the way for further research in this area.Keywords: Anatomy, Aspects, Cloud Computing, Challenges.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1988133 The Link between Distributed Leadership and Educational Outcomes: An Overview of Research
Authors: Maria Eliophotou Menon
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School leadership is commonly considered to have a significant influence on school effectiveness and improvement. Effective school leaders are expected to successfully introduce and support change and innovation at the school unit. Despite an abundance of studies on educational leadership, very few studies have provided evidence on the link between leadership models, and specific educational and school outcomes. This is true of a popular contemporary approach to leadership, namely, distributed leadership. The paper provides an overview of research findings on the effect of distributed leadership on educational outcomes. The theoretical basis for this approach to leadership is presented, with reference to methodological and research limitations. The paper discusses research findings and draws their implications for educational research on school leadership.Keywords: Distributed leadership, educational outcomes, leadership research.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3726132 Calcium Biochemical Indicators in a Group of Schoolchildren with Low Socioeconomic Status from Barranquilla, Colombia
Authors: Carmiña L. Vargas-Zapata, María A. Conde-Sarmiento, Maria Consuelo Maestre-Vargas
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Calcium is an essential element for good growth and development of the organism, and its requirement is increased at school age. Low socio-economic populations of developing countries such as Colombia may have food deficiency of this mineral in schoolchildren that could be reflected in calcium biochemical indicators, bone alterations and anthropometric indicators. The objective of this investigation was to evaluate some calcium biochemical indicators in a group of schoolchildren of low socioeconomic level from Barranquilla city and to correlate with body mass index. 60 schoolchildren aged 7 to 15 years were selected from Jesus’s Heart Educational Institution in Barranquilla-Atlántico, apparently healthy, without suffering from infectious or gastrointestinal diseases, without habits of drinking alcohol or smoking another hallucinogenic substance and without taking supplementation with calcium in the last six months or another substance that compromises bone metabolism. The research was approved by the ethics committee at Universidad del Atlántico. The selected children were invited to donate a blood and urine sample in a fasting time of 12 hours, the serum was separated by centrifugation and frozen at ˗20 ℃ until analyzed and the same was done with the urine sample. On the day of the biological collections, the weight and height of the students were measured to determine the nutritional status by BMI using the WHO tables. Calcium concentrations in serum and urine (SCa, UCa), alkaline phosphatase activity total and of bone origin (SAPT, SBAP) and urinary creatinine (UCr) were determined by spectrophotometric methods using commercial kits. Osteocalcin and Cross-linked N-telopeptides of type I collagen (NTx-1) in serum were measured with an enzyme-linked inmunosorbent assay. For statistical analysis the Statgraphics software Centurium XVII was used. 63% (n = 38) and 37% (n = 22) of the participants were male and female, respectively. 78% (n = 47), 5% (n = 3) and 17% (n = 10) had a normal, malnutrition and high nutritional status, respectively. The averages of evaluated indicators levels were (mean ± SD): 9.50 ± 1.06 mg/dL for SCa; 181.3 ± 64.3 U/L for SAPT, 143.8 ± 73.9 U/L for SBAP; 9.0 ± 3.48 ng/mL for osteocalcin and 101.3 ± 12.8 ng/mL for NTx-1. UCa level was 12.8 ± 7.7 mg/dL that adjusted with creatinine ranged from 0.005 to 0.395 mg/mg. Considering serum calcium values, approximately 7% of school children were hypocalcemic, 16% hypercalcemic and 77% normocalcemic. The indicators evaluated did not correlate with the BMI. Low values were observed in calcium urinary excretion and high in NTx-1, suggesting that mechanisms such as increase in renal retention of calcium and in bone remodeling may be contributing to calcium homeostasis.
Keywords: Calcium, calcium biochemical, indicators, school children, low socioeconomic status.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 541131 Some Aspects Regarding I. R. Absorbing Materials Based On Thin Alumina Films for Solar-Thermal Energy Conversion, Using X-Ray Diffraction Technique
Authors: Sorina Adriana Mitrea, Silvia Maria Hodorogea, Anca Duta, Luminita Isac, Elena Purghel, Mihaela Voinea
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Solar energy is the most “available", ecological and clean energy. This energy can be used in active or passive mode. The active mode implies the transformation of solar energy into a useful energy. The solar energy can be transformed into thermal energy, using solar collectors. In these collectors, the active and the most important element is the absorber, material which performs the absorption of solar radiation and, in at the same time, limits its reflection. The paper presents some aspects regarding the IR absorbing material – a type of cermets, used as absorber in the solar collectors, by X Ray Diffraction Technique (XRD) characterization.
Keywords: Alumina films, solar energy, X-ray diffraction.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1591130 A Common Automated Programming Platform for Knowledge Based Software Engineering
Authors: Ivan Stanev, Maria Koleva
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Common Platform for Automated Programming (CPAP) is defined in details. Two versions of CPAP are described: Cloud based (including set of components for classic programming, and set of components for combined programming); and Knowledge Based Automated Software Engineering (KBASE) based (including set of components for automated programming, and set of components for ontology programming). Four KBASE products (Module for Automated Programming of Robots, Intelligent Product Manual, Intelligent Document Display, and Intelligent Form Generator) are analyzed and CPAP contributions to automated programming are presented.Keywords: Automated Programming, Cloud Computing, Knowledge Based Software Engineering, Service Oriented Architecture.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1895129 Sloshing Control in Tilting Phases of the Pouring Process
Authors: Maria P. Tzamtzi, Fotis N. Koumboulis
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We propose a control design scheme that aims to prevent undesirable liquid outpouring and suppress sloshing during the forward and backward tilting phases of the pouring process, for the case of liquid containers carried by manipulators. The proposed scheme combines a partial inverse dynamics controller with a PID controller, tuned with the use of a “metaheuristic" search algorithm. The “metaheuristic" search algorithm tunes the PID controller based on simulation results of the plant-s linearization around the operating point corresponding to the critical tilting angle, where outpouring initiates. Liquid motion is modeled using the well-known pendulumtype model. However, the proposed controller does not require measurements of the liquid-s motion within the tank.Keywords: Robotic systems, Controller design, Sloshingsuppression, Metaheuristic optimization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1960128 Algorithmic Skills Transferred from Secondary CSI Studies into Tertiary Education
Authors: Piroska Biró, Mária Csernoch, János Máth, Kálmán Abari
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Testing the first year students of Informatics at the University of Debrecen revealed that students start their tertiary studies in programming with a low level of programming knowledge and algorithmic skills. The possible reasons which lead the students to this very unfortunate result were examined. The results of the test were compared to the students’ results in the school leaving exams and to their self-assessment values. It was found that there is only a slight connection between the students’ results in the test and in the school leaving exams, especially at intermediate level. Beyond this, the school leaving exams do not seem to enable students to evaluate their own abilities.
Keywords: Deep and surface approaches, metacognitive abilities, programming and algorithmic skills, school leaving exams, tracking code.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1766127 Human Capital and the Innovation System – Case Study of the Mpumalanga Province, South Africa
Authors: Maria E. Eggink
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Innovation plays an important role in economic growth and development. Evolutionary economics has entrepreneurs at the centre of the innovation system, but includes all other participants as contributors to the performance of the innovation system. Education and training institutions, one of the participants in the innovation system, contributes in different ways to human capital. The gap in literature on the competence building as part of human capital in the analysis of innovation systems is addressed in this paper. The Mpumalanga Province of South Africa is used as a case study. It was found that the absence of a university, the level of education, the quality and performance in the education sector and the condition of the education infrastructure have not been conducive to learning.
Keywords: Education institutions, human capital, innovation systems, Mpumalanga Province.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2035126 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 1864125 Performance of Laboratory Experiments over the Internet: Towards an Intelligent Tutoring System on Automatic Control
Authors: Kleanthis Prekas, Maria Rangoussi, Savvas Vassiliadis, George Prekas
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Intelligent tutoring systems constitute an evolution of computer-aided educational software. We present here the modules of an intelligent tutoring system for Automatic Control, developed in our department. Through the software application developed,students can perform complete automatic control laboratory experiments, either over the departmental local area network or over the Internet. Monitoring of access to the system (local as well as international), along with student performance statistics, has yielded strongly encouraging results (as of fall 2004), despite the advanced technical content of the presented paradigm, thus showing the potential of the system developed for education and for training.
Keywords: Automatic control, tutoring system, Internet access, laboratory experiments.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1658124 A New Categorization of Image Quality Metrics Based On a Model of Human Quality Perception
Authors: Maria Grazia Albanesi, Riccardo Amadeo
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This study presents a new model of the human image quality assessment process: the aim is to highlightthe foundations of the image quality metrics proposed in literature, by identifyingthe cognitive/physiological or mathematical principles of their development and the relation with the actual human quality assessment process. The model allows to createa novel categorization of objective and subjective image quality metrics. Our work includes an overview of the most used or effectiveobjective metrics in literature, and, for each of them, we underline its main characteristics, with reference to the rationale of the proposed model and categorization. From the results of this operation, we underline a problem that affects all the presented metrics: the fact that many aspects of human biasesare not taken in account at all. We then propose a possible methodology to address this issue.
Keywords: Eye-Tracking, image quality assessment metric, MOS, quality of user experience, visual perception.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2453123 Recent Accounting Standard Setting Changes for Consolidated Financial Statements
Authors: Maria Damian, Carmen G. Bonaci, Jiří Strouhal, Razvan V. Mustata, Dumitru Matis, Jiřina Bokšová
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In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought
Keywords: Consolidated financial statements, control, IFRS 10, financial crisis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2111122 Identifying Critical Success Factors for Data Quality Management through a Delphi Study
Authors: Maria Paula Santos, Ana Lucas
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Organizations support their operations and decision making on the data they have at their disposal, so the quality of these data is remarkably important and Data Quality (DQ) is currently a relevant issue, the literature being unanimous in pointing out that poor DQ can result in large costs for organizations. The literature review identified and described 24 Critical Success Factors (CSF) for Data Quality Management (DQM) that were presented to a panel of experts, who ordered them according to their degree of importance, using the Delphi method with the Q-sort technique, based on an online questionnaire. The study shows that the five most important CSF for DQM are: definition of appropriate policies and standards, control of inputs, definition of a strategic plan for DQ, organizational culture focused on quality of the data and obtaining top management commitment and support.
Keywords: Critical success factors, data quality, data quality management, Delphi, Q-Sort.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1111121 Free Convection in a Darcy Thermally Stratified Porous Medium That Embeds a Vertical Wall of Constant Heat Flux and Concentration
Authors: Maria Neagu
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This paper presents the heat and mass driven natural convection succession in a Darcy thermally stratified porous medium that embeds a vertical semi-infinite impermeable wall of constant heat flux and concentration. The scale analysis of the system determines the two possible maps of the heat and mass driven natural convection sequence along the wall as a function of the process parameters. These results are verified using the finite differences method applied to the conservation equations.
Keywords: Finite difference method, natural convection, porous medium, scale analysis, thermal stratification.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1605120 A Supervisory Scheme for Step-Wise Safe Switching Controllers
Authors: Fotis N. Koumboulis, Maria P. Tzamtzi
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A supervisory scheme is proposed that implements Stepwise Safe Switching Logic. The functionality of the supervisory scheme is organized in the following eight functional units: Step- Wise Safe Switching unit, Common controllers design unit, Experimentation unit, Simulation unit, Identification unit, Trajectory cruise unit, Operating points unit and Expert system unit. The supervisory scheme orchestrates both the off-line preparative actions, as well as the on-line actions that implement the Stepwise Safe Switching Logic. The proposed scheme is a generic tool, that may be easily applied for a variety of industrial control processes and may be implemented as an automation software system, with the use of a high level programming environment, like Matlab.
Keywords: Supervisory systems, safe switching, nonlinear systems.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1456119 Describing Learning Features of Reusable Resources: A Proposal
Authors: Serena Alvino, Paola Forcheri, Maria Grazia Ierardi, Luigi Sarti
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One of the main advantages of the LO paradigm is to allow the availability of good quality, shareable learning material through the Web. The effectiveness of the retrieval process requires a formal description of the resources (metadata) that closely fits the user-s search criteria; in spite of the huge international efforts in this field, educational metadata schemata often fail to fulfil this requirement. This work aims to improve the situation, by the definition of a metadata model capturing specific didactic features of shareable learning resources. It classifies LOs into “teacher-oriented" and “student-oriented" categories, in order to describe the role a LO is to play when it is integrated into the educational process. This article describes the model and a first experimental validation process that has been carried out in a controlled environment.Keywords: Learning object, pedagogical metadata, experimental validation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1548