Search results for: Corporate Group Networks
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3441

Search results for: Corporate Group Networks

3381 Communication in a Heterogeneous Ad Hoc Network

Authors: C. Benjbara, A. Habbani

Abstract:

Wireless networks are getting more and more used in every new technology or feature, especially those without infrastructure (Ad hoc mode) which provide a low cost alternative to the infrastructure mode wireless networks and a great flexibility for application domains such as environmental monitoring, smart cities, precision agriculture, and so on. These application domains present a common characteristic which is the need of coexistence and intercommunication between modules belonging to different types of ad hoc networks like wireless sensor networks, mesh networks, mobile ad hoc networks, vehicular ad hoc networks, etc. This vision to bring to life such heterogeneous networks will make humanity duties easier but its development path is full of challenges. One of these challenges is the communication complexity between its components due to the lack of common or compatible protocols standard. This article proposes a new patented routing protocol based on the OLSR standard in order to resolve the heterogeneous ad hoc networks communication issue. This new protocol is applied on a specific network architecture composed of MANET, VANET, and FANET.

Keywords: Ad hoc, heterogeneous, ID-Node, OLSR.

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3380 A Review of Coverage and Routing for Wireless Sensor Networks

Authors: Hamid Barati, Ali Movaghar, Ali Barati, Arash Azizi Mazreah

Abstract:

The special constraints of sensor networks impose a number of technical challenges for employing them. In this review, we study the issues and existing protocols in three areas: coverage and routing. We present two types of coverage problems: to determine the minimum number of sensor nodes that need to perform active sensing in order to monitor a certain area; and to decide the quality of service that can be provided by a given sensor network. While most routing protocols in sensor networks are data-centric, there are other types of routing protocols as well, such as hierarchical, location-based, and QoS-aware. We describe and compare several protocols in each group. We present several multipath routing protocols and single-path with local repair routing protocols, which are proposed for recovering from sensor node crashes. We also discuss some transport layer schemes for reliable data transmission in lossy wireless channels.

Keywords: Sensor networks, Coverage, Routing, Robustness.

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3379 The Multi-Layered Perceptrons Neural Networks for the Prediction of Daily Solar Radiation

Authors: Radouane Iqdour, Abdelouhab Zeroual

Abstract:

The Multi-Layered Perceptron (MLP) Neural networks have been very successful in a number of signal processing applications. In this work we have studied the possibilities and the met difficulties in the application of the MLP neural networks for the prediction of daily solar radiation data. We have used the Polack-Ribière algorithm for training the neural networks. A comparison, in term of the statistical indicators, with a linear model most used in literature, is also performed, and the obtained results show that the neural networks are more efficient and gave the best results.

Keywords: Daily solar radiation, Prediction, MLP neural networks, linear model

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3378 Employees- Perceptions and Expectations toward Corporate Social Responsibility: A Case Study of Private Company Employees in Bangkok Metropolitan Area

Authors: Natta Changchutoe

Abstract:

This research aimed to study employees- perceptions and expectations toward their organization-s corporate social responsibility (CSR), to study the differences between employees- personal factors and level of perceptions and expectations toward CSR, and to study the relationship between employees- perceptions and expectations toward CSR. Purposive sampling and questionnaire were applied to collect information from 400 private company employees in Bangkok metropolitan area. The results revealed that employees had “high" level of perceptions and expectations toward CSR, of which the highest level were given on the area of “corporate governance and transparency". It was found that there was different level of expectations of employees with different period of employment, position and employment (by listed and non-listed companies). Employees of different age and period of employment also had different level of expectations. Employees- perceptions were correlated with their expectations toward CSR.

Keywords: Employees, Perceptions, Expectations, Corporate Social Responsibility (CSR).

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3377 Corporate Governance Role of Audit Committees in the Banking Sector: Evidence from Libya

Authors: Abdulaziz Abdulsaleh

Abstract:

This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan universities. The study reveals that the role of audit committees has to be shifted from traditional areas of accounting to a broader role including functions related to financial reporting, audit planning, support the independence of internal and external auditors, acting as a channel of communication between external auditors and board of directors, reviewing external audit, and evaluating internal control systems. Although the study is a starting point in developing a framework of good audit committees’ practices in Libya, it is believed that the adoption of its results can result in enhancing the corporate governance practices not only in the banking sector but also in the entire corporate sector in Libya.

Keywords: Audit committees, Corporate Governance, Commercial Banks, Libya.

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3376 Relationships between Social Entrepreneurship, CSR and Social Innovation: In Theory and Practice

Authors: Krisztina Szegedi, Gyula Fülöp, Ádám Bereczk

Abstract:

The shared goal of social entrepreneurship, corporate social responsibility and social innovation is the advancement of society. The business model of social enterprises is characterized by unique strategies based on the competencies of the entrepreneurs, and is not aimed primarily at the maximization of profits, but rather at carrying out goals for the benefit of society. Corporate social responsibility refers to the active behavior of a company, by which it can create new solutions to meet the needs of society, either on its own or in cooperation with other social stakeholders. The objectives of this article are to define concepts, describe and integrate relevant theoretical models, develop a model and introduce some examples of international practice that can inspire initiatives for social development.

Keywords: Corporate social responsibility, CSR, social innovation, social entrepreneurship.

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3375 An Approach for a Bidding Process Knowledge Capitalization

Authors: R. Chalal, A. R. Ghomari

Abstract:

Preparation and negotiation of innovative and future projects can be characterized as a strategic-type decision situation, involving many uncertainties and an unpredictable environment. We will focus in this paper on the bidding process. It includes cooperative and strategic decisions. Our approach for bidding process knowledge capitalization is aimed at information management in project-oriented organizations, based on the MUSIC (Management and Use of Co-operative Information Systems) model. We will show how to capitalize the company strategic knowledge and also how to organize the corporate memory. The result of the adopted approach is improvement of corporate memory quality.

Keywords: Bidding process, corporate memory, Knowledge capitalization, knowledge acquisition, strategic decisions.

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3374 Dynamic Bandwidth Allocation in Fiber-Wireless (FiWi) Networks

Authors: Eman I. Raslan, Haitham S. Hamza, Reda A. El-Khoribi

Abstract:

Fiber-Wireless (FiWi) networks are a promising candidate for future broadband access networks. These networks combine the optical network as the back end where different passive optical network (PON) technologies are realized and the wireless network as the front end where different wireless technologies are adopted, e.g. LTE, WiMAX, Wi-Fi, and Wireless Mesh Networks (WMNs). The convergence of both optical and wireless technologies requires designing architectures with robust efficient and effective bandwidth allocation schemes. Different bandwidth allocation algorithms have been proposed in FiWi networks aiming to enhance the different segments of FiWi networks including wireless and optical subnetworks. In this survey, we focus on the differentiating between the different bandwidth allocation algorithms according to their enhancement segment of FiWi networks. We classify these techniques into wireless, optical and Hybrid bandwidth allocation techniques.

Keywords: Fiber-Wireless (FiWi), dynamic bandwidth allocation (DBA), passive optical networks (PON), media access control (MAC).

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3373 A Content Analysis of Sustainability Reporting to Frame the Heterogeneity in Corporate Environment Sustainability Practices

Authors: Venkataraman Sankaranarayanan, Sougata Ray

Abstract:

While extant research has examined many aspects of differential corporate environmental outcomes and behavior, a holistic and integrated view of heterogeneity in corporate environment sustainability (CES) practices remains a puzzle to be fully unraveled – its extent and nature, its relationship to macro or micro level influences, or strategic orientations. Such a perspective would be meaningful for the field given notable strides in CES practices and the corporate social responsibility agenda over the last two decades, in the backdrop of altered global socio-political sensitivities and technological advances. To partly address this gap, this exploratory research adopted a content analysis approach to code patterns in the sustainability disclosures of the 160 largest global firms spread over 8 years. The sample of firms spanned seven industries, nine countries and three continents thereby presenting data rich and diverse enough in several dimensions to be representative of global heterogeneity in CES practices. Through a factor analysis of the coded data, four strategic CES orientations were extracted through the analysis, that effectively straddles most of the variation observed in current CES practices – one that seeks to reduce environmental damage on account of the firm’s operations, another that prioritizes minimalism, a third that focuses on broader ecological status quo, and a final one that champions the ‘business of green’, extending the CES agenda beyond the firm’s boundaries. These environment sustainability strategy orientations are further examined to elicit prominent patterns and explore plausible antecedents.

Keywords: Corporate sustainability, corporate social responsibility, corporate environmental management, environmental strategy.

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3372 Anomaly Detection with ANN and SVM for Telemedicine Networks

Authors: Edward Guillén, Jeisson Sánchez, Carlos Omar Ramos

Abstract:

In recent years, a wide variety of applications are developed with Support Vector Machines -SVM- methods and Artificial Neural Networks -ANN-. In general, these methods depend on intrusion knowledge databases such as KDD99, ISCX, and CAIDA among others. New classes of detectors are generated by machine learning techniques, trained and tested over network databases. Thereafter, detectors are employed to detect anomalies in network communication scenarios according to user’s connections behavior. The first detector based on training dataset is deployed in different real-world networks with mobile and non-mobile devices to analyze the performance and accuracy over static detection. The vulnerabilities are based on previous work in telemedicine apps that were developed on the research group. This paper presents the differences on detections results between some network scenarios by applying traditional detectors deployed with artificial neural networks and support vector machines.

Keywords: Anomaly detection, back-propagation neural networks, network intrusion detection systems, support vector machines.

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3371 A Fast Neural Algorithm for Serial Code Detection in a Stream of Sequential Data

Authors: Hazem M. El-Bakry, Qiangfu Zhao

Abstract:

In recent years, fast neural networks for object/face detection have been introduced based on cross correlation in the frequency domain between the input matrix and the hidden weights of neural networks. In our previous papers [3,4], fast neural networks for certain code detection was introduced. It was proved in [10] that for fast neural networks to give the same correct results as conventional neural networks, both the weights of neural networks and the input matrix must be symmetric. This condition made those fast neural networks slower than conventional neural networks. Another symmetric form for the input matrix was introduced in [1-9] to speed up the operation of these fast neural networks. Here, corrections for the cross correlation equations (given in [13,15,16]) to compensate for the symmetry condition are presented. After these corrections, it is proved mathematically that the number of computation steps required for fast neural networks is less than that needed by classical neural networks. Furthermore, there is no need for converting the input data into symmetric form. Moreover, such new idea is applied to increase the speed of neural networks in case of processing complex values. Simulation results after these corrections using MATLAB confirm the theoretical computations.

Keywords: Fast Code/Data Detection, Neural Networks, Cross Correlation, real/complex values.

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3370 Corporate Social Responsibility and Creating Shared Value: Case of Latvia

Authors: Inga Lapiņa, Indra Borkus, Olga Stariņeca

Abstract:

Creating shared value (CSV) is a newly introduced concept whose essence and expressions, relationship to Corporate social responsibility (CSR) and implications for the business and society is now at the core of management and social responsibility debates of the scientific world. The aim of the paper is to gain clearer understanding of the CSR and CSV concepts, their implementation and role in sustainable development of organizations in Latvia. In this paper the authors discuss and compare the two conceptsand, based on the results of Sustainability Index (SI) initiative and analysis of publically available company information, evaluate their implementation in Latvia and draw conclusions on the development trends and potential of these approaches in Latvian market.

Keywords: Corporate Social Responsibility, Creating Shared Value, Sustainability Index.

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3369 Ownership, Management Responsibility and Corporate Performance of the Listed Firms in Kazakhstan

Authors: Gulnara Moldasheva

Abstract:

The research explores the relationship between management responsibility and corporate governance of listed companies in Kazakhstan. This research employs firm level data of selected listed non-financial firms and firm level data “operational” financial sector, consisted from banking sector, insurance companies and accumulated pension funds using multivariate regression analysis under fixed effect model approach. Ownership structure includes institutional ownership, managerial ownership and private investor’s ownership. Management responsibility of the firm is expressed by the decision of the firm on amount of leverage. Results of the cross sectional panel study for non-financial firms showed that only institutional shareholding is significantly negatively correlated with debt to equity ratio. Findings from “operational” financial sector show that leverage is significantly affected only by the CEO/Chair duality and the size of financial institutions, and insignificantly affected by ownership structure. Also, the findings show, that there is a significant negative relationship between profitability and the debt to equity ratio for non-financial firms, which is consistent with pecking order theory. Generally, the found results suggest that corporate governance and a management responsibility play important role in corporate performance of listed firms in Kazakhstan.

Keywords: Corporate governance, corporate performance, debt to equity ratio, ownership.

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3368 A Materialized View Approach to Support Aggregation Operations over Long Periods in Sensor Networks

Authors: Minsoo Lee, Julee Choi, Sookyung Song

Abstract:

The increasing interest on processing data created by sensor networks has evolved into approaches to implement sensor networks as databases. The aggregation operator, which calculates a value from a large group of data such as computing averages or sums, etc. is an essential function that needs to be provided when implementing such sensor network databases. This work proposes to add the DURING clause into TinySQL to calculate values during a specific long period and suggests a way to implement the aggregation service in sensor networks by applying materialized view and incremental view maintenance techniques that is used in data warehouses. In sensor networks, data values are passed from child nodes to parent nodes and an aggregation value is computed at the root node. As such root nodes need to be memory efficient and low powered, it becomes a problem to recompute aggregate values from all past and current data. Therefore, applying incremental view maintenance techniques can reduce the memory consumption and support fast computation of aggregate values.

Keywords: Aggregation, Incremental View Maintenance, Materialized view, Sensor Network.

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3367 On the Performance Analysis of Coexistence between IEEE 802.11g and IEEE 802.15.4 Networks

Authors: Chompunut Jantarasorn, Chutima Prommak

Abstract:

This paper presents an intensive measurement studying of the network performance analysis when IEEE 802.11g Wireless Local Area Networks (WLAN) coexisting with IEEE 802.15.4 Wireless Personal Area Network (WPAN). The measurement results show that the coexistence between both networks could increase the Frame Error Rate (FER) of the IEEE 802.15.4 networks up to 60% and it could decrease the throughputs of the IEEE 802.11g networks up to 55%.

Keywords: Wireless performance analysis, Coexistence analysis, IEEE 802.11g, IEEE 802.15.4.

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3366 An Improved Construction Method for MIHCs on Cycle Composition Networks

Authors: Hsun Su, Yuan-Kang Shih, Shin-Shin Kao

Abstract:

Many well-known interconnection networks, such as kary n-cubes, recursive circulant graphs, generalized recursive circulant graphs, circulant graphs and so on, are shown to belong to the family of cycle composition networks. Recently, various studies about mutually independent hamiltonian cycles, abbreviated as MIHC-s, on interconnection networks are published. In this paper, using an improved construction method, we obtain MIHC-s on cycle composition networks with a much weaker condition than the known result. In fact, we established the existence of MIHC-s in the cycle composition networks and the result is optimal in the sense that the number of MIHC-s we constructed is maximal.

Keywords: Hamiltonian cycle, k-ary n-cube, cycle composition networks, mutually independent.

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3365 Peer-to-Peer Epidemic Algorithms for Reliable Multicasting in Ad Hoc Networks

Authors: Zülküf Genç, Öznur Özkasap

Abstract:

Characteristics of ad hoc networks and even their existence depend on the nodes forming them. Thus, services and applications designed for ad hoc networks should adapt to this dynamic and distributed environment. In particular, multicast algorithms having reliability and scalability requirements should abstain from centralized approaches. We aspire to define a reliable and scalable multicast protocol for ad hoc networks. Our target is to utilize epidemic techniques for this purpose. In this paper, we present a brief survey of epidemic algorithms for reliable multicasting in ad hoc networks, and describe formulations and analytical results for simple epidemics. Then, P2P anti-entropy algorithm for content distribution and our prototype simulation model are described together with our initial results demonstrating the behavior of the algorithm.

Keywords: Ad hoc networks, epidemic, peer-to-peer, reliablemulticast.

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3364 Risk in the South African Sectional Title Industry: An Assurance Perspective

Authors: Leandi Steenkamp

Abstract:

The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.

Keywords: Assurance, audit, audit risk, body corporate, corporate governance, sectional title.

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3363 Mediating Role of Social Responsibility on the Relationship between Consumer Awareness of Green Marketing and Purchase Intentions

Authors: Norazah Mohd Suki, Norbayah Mohd Suki

Abstract:

This research aims to examine the influence of mediating effect of corporate social responsibility on the relationship between consumer awareness of green marketing and purchase intentions in the retail setting. Data from 200 valid questionnaires was analyzed using the partial least squares (PLS) approach for the analysis of structural equation models with SmartPLS computer program version 2.0 as research data does not necessarily have a multivariate normal distribution and is less sensitive to sample size than other covariance approaches. PLS results revealed that corporate social responsibility partially mediated the link between consumer awareness of green marketing and purchase intentions of the product in the retail setting. Marketing managers should allocate a sufficient portion of their budget to appropriate corporate social responsibility activities by engaging in voluntary programs for positive return on investment leading to increased business profitability and long run business sustainability. The outcomes of the mediating effects of corporate social responsibility add a new impetus to the growing literature and preceding discoveries on consumer green marketing awareness, which is inadequately researched in the Malaysian setting. Direction for future research is also presented.

Keywords: Green marketing awareness, corporate social responsibility, partial least squares, purchase intention.

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3362 A Utilitarian Approach to Modeling Information Flows in Social Networks

Authors: Usha Sridhar, Sridhar Mandyam

Abstract:

We propose a multi-agent based utilitarian approach to model and understand information flows in social networks that lead to Pareto optimal informational exchanges. We model the individual expected utility function of the agents to reflect the net value of information received. We show how this model, adapted from a theorem by Karl Borch dealing with an actuarial Risk Exchange concept in the Insurance industry, can be used for social network analysis. We develop a utilitarian framework that allows us to interpret Pareto optimal exchanges of value as potential information flows, while achieving a maximization of a sum of expected utilities of information of the group of agents. We examine some interesting conditions on the utility function under which the flows are optimal. We illustrate the promise of this new approach to attach economic value to information in networks with a synthetic example.

Keywords: Borch's Theorem , Economic value of information, Information Exchange, Pareto Optimal Solution, Social Networks, Utility Functions

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3361 The Impact of Corporate Governance on Risk Taking in European Insurance Industry

Authors: Francesco Venuti, Simona Alfiero

Abstract:

The aim of this paper is to develop an empirical research on the nature and consequences of corporate governance on Eurozone Insurance Industry risk taking attitude. More particularly, we analyzed the effect of public ownership on risk taking with respect to privately held Insurance Companies. We also analyzed the effects on risk taking attitude of different degrees of ownership concentration, directors compensation, and the dimension/diversity of the Board of Directors. Our results provide quite strong evidence that, coherently with the Agency Theory, publicly traded insurance companies with more concentrated ownership are less risky than the corresponding privately held.

Keywords: Agency theory, corporate governance, insurance companies, risk taking.

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3360 Current Strategic Trends – A Comparative Analysis of Hungarian Corporations

Authors: Gyula Fülöp, Bettina Hernádi

Abstract:

This paper deals with current strategic challenges related to the reshaping of the basic conditions of corporate operations. Through the experimental analysis of some domestic corporations, it presents how and to what extent Hungarian corporations are prepared for the current strategic challenges. The study examines how strategic directions and answer opportunities have changed in the following interrelated areas in the past five years: economic globalization, corporate sustainability, IT applications, labor force diversity and ethical competences. The conclusions of the empirical survey give a reliable basis on which economic organizations and enterprises can formulate their strategy.

Keywords: Economic globalization, corporate sustainability, IT applications, labor force diversity, ethical competences.

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3359 Corporate Environmentalism: A Case Study in the Czech Republic

Authors: Pavel Adámek

Abstract:

This study examines perception of environmental approach in small and medium-sized enterprises (SMEs) – the process by which firms integrate environmental concern into business. Based on a review of the literature, the paper synthesizes focus on environmental issues with the reflection in a case study in the Czech Republic. Two themes of corporate environmentalism are discussed – corporate environmental orientation and corporate stances toward environmental concerns. It provides theoretical material on greening organizational culture that is helpful in understanding the response of contemporary business to environmental problems. We integrate theoretical predictions with empirical findings confronted with reality. Scales to measure these themes are tested in a survey of managers in 229 Czech firms. We used the process of in-depth questioning. The research question was derived and answered in the context of the corresponding literature and conducted research. A case study showed us that environmental approach is variety different (depending on the size of the firm) in SMEs sector. The results of the empirical mapping demonstrate Czech company’s approach to environment and define the problem areas and pinpoint the main limitation in the expansion of environmental aspects. We contribute to the debate for recognition of the particular role of environmental issues in business reality.

Keywords: Corporate environmentalism, Czech Republic, empirical mapping, environmental performance.

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3358 Modeling Brand Alliance Effects Professional Services

Authors: Kristina Maiksteniene

Abstract:

Various formal and informal brand alliances are being formed in professional service firms. Professional service corporate brand is heavily dependent on brands of professional employees who comprise them, and professional employee brands are in turn dependent on the corporate brand. Prior work provides limited scientific evidence of brand alliance effects in professional service area – i.e., how professional service corporate-employee brand allies are affected by an alliance, what are brand attitude effects after alliance formation and how these effects vary with different strengths of an ally. Scientific literature analysis and theoretical modeling are the main methods of the current study. As a result, a theoretical model is constructed for estimating spillover effects of professional service corporate-employee brand alliances and for comparison among different professional service firm expertise practice models – from “brains" to “procedure" model. The resulting theoretical model lays basis for future experimental studies.

Keywords: Brand alliances, professional services, corporatebrand, employee brand.

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3357 Study of the Vertical Handoff in Heterogeneous Networks and Implement Based On Opnet

Authors: W. Benaatou, A. Latif

Abstract:

In this document we studied more in detail the Performances of the vertical handover in the networks WLAN, WiMAX, UMTS before studying of it the Procedure of Handoff Vertical, the whole buckled by simulations putting forward the performances of the handover in the heterogeneous networks. The goal of Vertical Handover is to carry out several accesses in real-time in the heterogeneous networks. This makes it possible a user to use several networks (such as WLAN UMTS andWiMAX) in parallel, and the system to commutate automatically at another basic station, without disconnecting itself, as if there were no cut and with little loss of data as possible.

Keywords: Vertical handoff, WLAN, UMTS, WIMAX, Heterogeneous.

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3356 Multiclass Support Vector Machines with Simultaneous Multi-Factors Optimization for Corporate Credit Ratings

Authors: Hyunchul Ahn, William X. S. Wong

Abstract:

Corporate credit rating prediction is one of the most important topics, which has been studied by researchers in the last decade. Over the last decade, researchers are pushing the limit to enhance the exactness of the corporate credit rating prediction model by applying several data-driven tools including statistical and artificial intelligence methods. Among them, multiclass support vector machine (MSVM) has been widely applied due to its good predictability. However, heuristics, for example, parameters of a kernel function, appropriate feature and instance subset, has become the main reason for the critics on MSVM, as they have dictate the MSVM architectural variables. This study presents a hybrid MSVM model that is intended to optimize all the parameter such as feature selection, instance selection, and kernel parameter. Our model adopts genetic algorithm (GA) to simultaneously optimize multiple heterogeneous design factors of MSVM.

Keywords: Corporate credit rating prediction, feature selection, genetic algorithms, instance selection, multiclass support vector machines.

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3355 Characteristics of Corporate Social Responsibility Indicators

Authors: Grigoris Giannarakis, Nikolaos Litinas, Ioannis Theotokas

Abstract:

The aim of the study is to investigate a number of characteristics of Corporate Social Responsibility (CSR) indicators that should be adopted by CSR assessment methodologies. For the purpose of this paper, a survey among the Greek companies that belong to FTSE 20 in Athens Exchange (FTSE/Athex-20) has been conducted, as these companies are expected to pioneer in the field of CSR. The results show consensus as regards the characteristics of indicators such as the need for the adoption of general and specific sector indicators, financial and non-financial indicators, the origin and the weight rate. However, the results are contradictory concerning the appropriate number of indicators for the assessment of CSR and the unit of measurement. Finally, the company-s sector is a more important dimension of CSR than the size and the country where the company operates. The purpose of this paper is to standardize the main characteristics of CSR indicators.

Keywords: Corporate social responsibility, Greece, Indicators

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3354 Experimental Study of Hyperparameter Tuning a Deep Learning Convolutional Recurrent Network for Text Classification

Authors: Bharatendra Rai

Abstract:

Sequences of words in text data have long-term dependencies and are known to suffer from vanishing gradient problem when developing deep learning models. Although recurrent networks such as long short-term memory networks help overcome this problem, achieving high text classification performance is a challenging problem. Convolutional recurrent networks that combine advantages of long short-term memory networks and convolutional neural networks, can be useful for text classification performance improvements. However, arriving at suitable hyperparameter values for convolutional recurrent networks is still a challenging task where fitting of a model requires significant computing resources. This paper illustrates the advantages of using convolutional recurrent networks for text classification with the help of statistically planned computer experiments for hyperparameter tuning. 

Keywords: Convolutional recurrent networks, hyperparameter tuning, long short-term memory networks, Tukey honest significant differences

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3353 The Management Accountant’s Roles for Creation of Corporate Shared Value

Authors: Prateep Wajeetongratana

Abstract:

This study investigates the management accountant’s roles that link with the creation of corporate shared value to enable more effective decision-making and improve the information needs of stakeholders. Mixed method is employed to collect using triangulation for credibility. A quantitative approach is employed to conduct a survey of 200 Thai companies providing annual reports in the Stock Exchange of Thailand. The results of the study reveal that environmental and social data incorporated in a corporate social responsibility (CSR) disclosure are based on the indicators of the Global Reporting Initiatives (GRI) at a statistically significant level of 0.01. Environmental and social indicators in CSR are associated with environmental and social data disclosed in the annual report to support stakeholders’ and the public’s interests that are addressed and show that a significant relationship between environmental and social in CSR disclosures and the information in annual reports is statistically significant at the 0.01 level.

Keywords: Corporate social responsibility, creating shared value, management accountant’s roles, stock exchange of Thailand.

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3352 Application of Western and Islamic Philosophy to Business Ethics

Authors: Elmamy Ahmedsalem

Abstract:

The world has witnessed the collapse of many corporate giants as a result of unethical behavior in recent decades. This has induced a series of questions by the global community on why such occurrences could happen, even with corporate governance in place. This paper attempts to propose a philosophical approach from an Islamic perspective to be consolidated with current corporate governance in order to confront contemporary dilemmas. In this paper, ethical theories are presented as a discussion followed by their applications to modern cases of financial collapses. Virtue ethics by Aristotle, justice and fairness by John Rawls, deontology by Immanuel Kant, and utilitarianism by John Stuart Mill, are the four theories which can then be contrasted with the paradigm of Muslim scholars. Despite the differences between the fundamental principles of Islamic and Western worldviews, their ethical theories are aimed at making right decisions and solving ethical dilemmas based on what is good for society. Therefore, Islamic principles should be synthesized with Western philosophy to form a more coherent framework. The integration of Islamic and western ethical theories into business is important for sound corporate governance.

Keywords: Business ethics, Islamic philosophy, western philosophy, Western and Islamic Worldview of Ethics.

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